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HomeMy WebLinkAbout05-21-10Robert R. Church, Esquire] Attorney LD. # 40385 ', Keefer Wood Allen & RaYjal, LLP 210 Walnut Street P.O. Box 11963 Harrisburg, PA 17108-19C'3 (717)255-8059 Attorney for Petitioner IN THE MATTER OF TIE ESTATE AND TRUSTS F HARRY TOULOUMES, a HARRY N. TOULOUME , DECEASED C7 O C c ~~ <_ ~ ~ ri f7 ~ a' « ~ G~ ~~~ d. ,. ~ ~ .~ n~ `.J ~Q~ Z `. ~;;f7 - ~ := .- o ~ ,~ ~~ j- T~ IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION N0.2009-01166 PETI ION FOR REFORMATION AND MERGER F DECEDENT'S INTER-VIVOS TRUSTS UND 20 Pa. C.S.A. 7740.1 b 7740.5 AND 7740.8 COMES NOW, th~ Petitioner, Mary Touloumes, by her attorneys, Keefer Wood Allen & Rahal, LLP, and avers as fellows, to wit: 1. Petitioner i$ the widow and co-executor of Harry Touloumes (the "Decedent"), who died testate on Septet~-ber 19, 2009, a resident of East Pennsboro Township, Cumberland County, Pennsylvania. 2. On Deceml#er 17, 2009, the Register of Wills of Cumberland County, Pennsylvania, issued Letters Testamentary to the Petitioner and Steve C. Nicholas, as Co- Executors (collectively, the "Executors") for administration of the Decedent's probate estate (the "Estate"). 3. By Trust A~reement dated March 26, 1980 (the "1980 Trust Agreement"), the Decedent, as settlor, established a revocable trust (the "1980 Trust") with the Fulton Bank (the "Bank") for the administration of certain assets, more particularly described on Schedule A attached to the 1980 TrustAgreement. A copy of the 1980 Trust Agreement (including its Schedule A) is attached hereto as Exhibit "A", and is incorporated herein by this reference. 4. Petitioner 1#elieves, and therefore avers, that as of the date of the Decedent's death, on September 19, 2b09, the 1980 Trust held cash and marketable securities valued at approximately $1,433,218L03, as more particularly set forth on Exhibit "B", which is attached hereto and incorporated h~rein by this reference. 5. According Ito the terms of the 1980 Trust Agreement, the trust assets of the 1980 Trust are to be held and administered by the Bank for the lifetime benefit of the Petitioner (unless she should remarr~) and thereafter to be held in further lifetime trust for the respective benefit of the couple's for children: Kenneth T. Touloumes, Vicki Petroff, Callie Touloumes and Gregory Touloumes (collectively, the "Children"), all of whom are over age 50 and under no disability or incapacity. 6. The 1980 'rust Agreement further restricts distributions to the Children to not more than $10,000 (each)Iper year, following the death of their mother, the Petitioner. Upon the subsequent death of each ~f the Children, the 1980 Trust Agreement provides that each deceased child's share passes to hiss or her children, subject to trust management and protection until age 21. I~ -2- 7. In the event that no issue of the Decedent should survive until final distribution of the 1980 Trust, the remaining trust property of the 1980 Trust is then distributable in specified percentages to two charitable organizations, as set forth in paragraph 17, et sue., below. 8. Paragraph ~ of the 1980 Trust Agreement provides as follows concerning the Decedent's power to amend or revoke the 1980 Trust Agreement: Settlor res es the right by instrument in writing intended to take effect duri g Settlor's lifetime, signed by Settlor and delivered to Trustee, to revoke or amend this Agreement in whole or in part. 9. On March ~ 9, 1986, the Decedent, as Settlor, executed that certain Trust Agreement dated March 119, 1986 (the "1986 Trust Agreement"), which was drafted by Steve C. Nicholas, Esq., in his cap~city as the Decedent's attorney. Mr. Nicholas also witnessed the Decedent's signature on page 11 of the 1986 Trust Agreement. A copy of the 1986 Trust Agreement (including its ~chedule A) obtained from Mr. Nicholas is attached hereto as Exhibit "C", and is incorporated herein by this reference. 10. The Petitioner believes, and therefore avers, that the Decedent executed the 1986 Trust Agreement for the durpose of either amending or restating entirely the 1980 Trust Agreement, in order to pr~vide more generous and less restrictive benefits for his wife and children, as well as to provide vested, rather than contingent, benefits for the two charitable organizations described i~ paragraph 17, et seq., below. 11. In additio~ to executing the 1986 Trust Agreement, the Decedent also executed documents to designate tl~e Bank (as Trustee of the 1986 Trust Agreement) as the beneficiary of a Massachusetts Mutual 1~,ife Insurance Company Policy having a $300,000 death benefit on the Decedent's life. The Bark has applied for these life insurance proceeds in its capacity as Trustee ~, -3- of the 1980 Trust Agreement. However, Massachusetts Mutual Life Insurance Company has declined to pay these benefits until it is established that the Bank is authorized to act as Trustee under the 1986 Trust 12. According ~o the notes and recollection of Mr. Nicholas, the Decedent expressed to Mr. Nicholas (and/or to members of his staff) the Decedent's general satisfaction with the terms of the 1986 Trust A~reement and that the Decedent intended to contact the Bank about it on or shortly after July 7, ~ 986. However, the Bank has informed the Petitioner that its records do not contain any documentation or correspondence concerning the 1986 Trust Agreement. 13. Based upo~p available information, there is no direct evidence to establish whether the Decedent ever deliver~d the 1986 Trust Agreement to the Bank, or one of its representatives. Petitioner believes, based lupon Mr. Nicholas's recollection and notes, that the Decedent intended to deliver the 1986 Trust greement to the Bank, and that after he executed the 1986 Trust Agreement, the Decedent believed the 1986 Trust Agreement had taken effect. 14. The provisions of both the 1980 Trust Agreement and the 1986 Trust Agreement (collectively, the "Trust ?agreements") are identical concerning the Decedent's power to amend or revoke them and do no,~ require the Bank to execute or acknowledge any formal amendment, but merely require that th~ settlor's amendment or revocation be "delivered to Trustee". Petitioner believes, and therefore avers, that the Decedent likely delivered to the Bank, or to its employees or representatives, a copy or original of the 1986 Trust Agreement, which the Decedent had already ex~cuted at Mr. Nicholas's office, as the Decedent indicated to Mr. Nicholas he intended to d~o. In any event, the Bank has now received a copy of the 1986 Trust Agreement, for the purpo~es thereof. -4- 15. The trust property described on Schedule A of the Trust Agreements is identical in all respects. The Petitioner believes, and therefore avers, that fact that the trust property described in the 1986 Tru~t Agreement is the same as that earlier conveyed to the Bank as Trustee of the 1980 Trust, (clearly establishes the Decedent's intention to replace the 1980 Trust Agreement with the 1986 Trust Agreement, for all purposes. 16. The 1986 ')rust Agreement provides more favorable benefits for the Children, and also for the Decedent's twb charitable beneficiaries described below. The Petitioner believes, and therefore avers, that tl~e 1986 Trust Agreement clearly expresses the Decedent's intention to accelerate distributions to the Children, after they each attained age 50, and additionally makes vested, rather than continent, charitable gifts to the Decedent's charities described below. 17. Paragraph ~(f) of the 1980 Trust Agreement provides as follows for the Decedent's two charitable) beneficiaries: (f) In the vent that there are no grandchildren of Settlor living at the time o the death of survivor of Settlor, his wife and his children, y remaining unappointed portion of the trust estate shall be di tributed in the following shares: (1) Seventy-five (75%) per cent to the GREEK ORTHOD X HOLY TRINITY CHURCH, Harrisburg, Pennsyly ia, to be used by its governing body within the Greek communit of Harrisburg for whatever purposes it shall deem (2) Twenty-five (25%) per cent to the BOYD iRI~1L CENTER, Harrisburg, Pennsylvania, for use within the 18. Paragraph ~ of the 1986 Trust Agreement provides the following vested benefits for the Decedent's charitable beneficiaries: -5- 5. Upon the death of the survivor of the Settlor and his wife, MARY TO LOUMES, or upon the Settlor's wife's remarriage following e Settlor's death, the Trustee shall create a separate trust, to be unded with sufficient monies for the following purposes: a. en Thousand ($10,000.00) Dollars per year for each of five (5) ye s from both principal and accumulated income shall be paid to the OLY TRINITY GREEK ORTHODOX CATHED L OF HARRISBURG, 1000 Yverdon Drive, Wormleys urg, Pennsylvania, to be used for whatever purposes its governing ody shall deem appropriate. b. ive Thousand ($5,000.00) Dollars per year for each of five (5) ye s form both principal and accumulated income shall be paid to the OYD MEMORIAL CENTER, 234 South Street, Harrisburg Pennsylvania, to be used for whatever purposes its governing ody shall deem appropriate. c. ny remaining undistributed income and principal shall be divided nto four (4) equal shares and added to the separate trusts crest d hereinafter for the benefit of the Settlor's children. 19. The Petitioner believes, and therefore avers, that the correct legal name and entity of "Boyd Memorial Cente~" is: "Boyd Memorial Center, a Division of The Presbyterian Church of Harrisburg" (the 20. The Petitioner believes, and therefore avers, that all references in the 1980 Trust Agreement to "the Greek ~rthodox Holy Trinity Church, Harrisburg, Pennsylvania" and in the 1986 Trust Agreement to ¢`the Holy Trinity Greek Orthodox Cathedral of Harrisburg" are to the same entity, whose current legal name is "Holy Trinity Greek Orthodox Cathedral" (the "Greek Cathedral") 21. In lieu of tlhe Decedent's contingent and vested (but deferred) charitable benefits provided in the Trust Agreements for the Center and the Greek Cathedral, the Petitioner wishes -6- to accelerate and pay those amounts herself, personally, with such payments to be made by her not later than one year after the entry of the Court's Decree in this matter. 22. The Petitioner believes, and therefore avers, that judicial reformation of the Trust Agreements to permit her, individually, to pay directly the Center $25,000 and the Greek Cathedral $50,000, would entitle her, individually, to a federal income tax charitable deduction for such payments. Addituonally, a total of $75,000 would be received by the Decedent's charitable beneficiaries wikhin approximately a year from now, rather than over a period of five years beginning upon the petitioner's death. 23. Representatives of the Greek Cathedral and the Center have executed the: Joinders and Consents that are attached hereto as Exhibits "D" and "E". 24. The Petitioner and her children and grandchildren, as beneficiaries of the Trust Agreements, all desire the'Court to reform the Trust Agreements as requested in this Petition, and also to merge the 1980 Trust so that all trust property held thereunder by the Bank shall thereafter be administered and distributed in accordance with the terms of the 1986 Trust Agreement. 25. The Children have executed the Joinders and Consents that are attached hereto as Exhibits "F", "G", "H" and "I". 26. The Decedent's below-named grandchildren, being all of Decedent's living grandchildren, all of whom are adults and under no disability, join in this Petition individually and as representatives of sill minor, unborn, unknown or unascertained contingent beneficiaries in accordance with 20 Pa. C.S.A. §7723(4)-(5), and their Joinders and Consents are attached as indicated below: -7- Kenneth D. Touloumes, son of Kenneth T. Touloumes - Exhibit "J" Alexandra N. Touloumes Britt, daughter of Kenneth T. Touloumes - Exhibit "K" Eli H. Petroff, son of Vicki Petroff - Exhibit "L" Alex L. Petroff,'son of Vicki Petroff - Exhibit "M" 27. The Decedent's son Gregory Touloumes and his daughter Callie Touloumes have no children. Each of the Decedent's children and grandchildren are also joining in this Petition on behalf of their unborn, t-nknown or unascertained issue (if any). 20 Pa. C.S.A. §7723(a) provides that a person generally represents his/her minor and unborn descendants unless there is a conflict of interest from doing so. 28. As more particularly described below, the Uniform Trust Act of the Pennsylvania Probate, Estates and Fiductiaries Code, contains several statutory provisions that give this Court the authority to grant the relief requested in this Petition. 29. 20 Pa. C.S.A. §7740.1(b) grants this Court the discretionary authority to amend a non-charitable irrevocableltrust, as follows: (b) Consent by beneficiaries with court approval. - A non- charitable irrevocable trust may be modified upon the consent of all the beneficiaries only if the court concludes that the modification is not inconsistent with the material purpose of the trust.... 30. 20 Pa. C.S.A. §7740.5 grants this Court the following discretionary authority to reform the decedent's Trust Agreement(s), as follows: §7740.5 Reformation to correct mistakes -The court may reform a trust instrument, even if unambiguous, to confirm to the settlor's probable intention if it is proved by clear and convincing evidence that the settlor's intent as expressed in the trust instrument was affected by a mistake of fact or law, whether in expression or inducement. The court may provide that the modification have retroactive effect. -8- 31. 20 Pa. C.S.A. §7740.8(a) authorizes the Court to combine, i.e. merge, the 1980 Trust into the 1986 Trust Agreement, as follows: §7740.8(a) With court approval -The court, for cause shown, may authorize the combination of separate trusts with substantially similar provisions upon terms and conditions and with notice as the court shall direct notwithstanding that the trusts may have been created by separate instruments and by different persons. If necessary to protect possibly different future interests, the assets shall be valued at the time of combination, and a record made of the proportionate interest of each separate trust in the combined fund. 32. The Executors have also joined in and consented to this Petition. Steve C. Nicholas, as Co-Executor, has executed a Joinder and Consent, which is attached hereto as Exhibit "N". The Petitioner is executing this Petition individually and in her fiduciary capacity as Co-Executor of the Estate. 33. Copies of this Petition and its Exhibits have been provided to the Bank and to the Pennsylvania Office of Attorney General, Charitable Trusts and Organizations Section. "No objection" letters from those interested parties are attached hereto as Exhibits "O" and "P", respectively, and are incorporated herein by this reference. Therefore, the Petitioner believes, and therefore avers, that all parties having any interest in the Trust Agreements have either executed Joinders and Consents attached hereto, or have otherwise formally indicated, in writing, that they have no objection to the relief sought in this Petition. WHEREFORE, the Petitioner prays that this Honorable Court enter the proposed Decree, submitted herewith, by which the Trust Agreements would be reformed to permit the Petitioner to accelerate and satisfy the benefits for the Decedent's charitable beneficiaries and further that the 1980 Trust be merged into the 1986 Trust Agreement, for all purposes, as more particulazly -9- described in the proposed Order, and to enter such other relief as this Court may deem just and appropriate in the circumstances. Date: !• I q , 2010 Respectfully submitted, By: U~~ ~~ Robert R. Church, Esq. Attorney ID #40385 Keefer Wood Allen & Rahal, LLP P.O. Box 11963 Harrisburg, PA 17108-1963 (717) 255-8059 Counsel for Petitioner -10- VERIFICATION The undersigned, Mary Touloumes, hereby verifies and states that: 1. She is the Petitioner herein and is also the surviving spouse and Co-Executor of the Estate of Harry Touloumes, deceased; 2. The facts set forth in the foregoing Petition are true and correct to the best of her knowledge, information, and belief; and 3. She is awaze that false statements herein aze made subject to the penalties for perjury pursuant to 18 Pa. C.S.A. Section 4904. ~~/~ i Mary To umes, Individually and as Co-Executor of the Estate of Harry Touloumes, Deceased Dated: '~ / ~~ , 2010 -11- SER-30-20®9 13:01 From:FULTON FINRNCIRU RDV 717 231 7747 To:95411527 P.2 ~~ ,~~ ,. TRUST AGREEMENT THIS TRUST AGREEMENT is made this `~~~ day of ~a..~~~ , 1980, in the City o£ Lancaster, State of Pennsylvania, between MARRY TOULOUMES, as Settlor, and THE FULTON BANK, Lancaster, Pennsylvania, as "Prustee. 1. The Settlor hereby transfers to tha Trustea the pro- perty described in the attached schedule labeled as Schedule "A", to be held and disposed of as provided herein. The trust property may be ,increased at any time by the addition of other assets during the Settlor's Lifetime, or by operation of Settlor's will, or by inter vivps or testamentary gifts from any othez~ person. 2. Settlor has designated Trustee as beneficiary of the life insurance policies described and listed in the schedule attached hereto and labeled Schedule "B". The Settlor will con- tinue to be responsible for the payment of premiums on the said insurance policies, and the Trustoe's only responsibility during the lifetime of the Settlor shall be the safekeeping of such policies on Settlor's life which are payable to the trust as primary beneficiary. The Settlor reserves tho right during his lifetime to add additional policies to the trust or to change beneficiary designations at any time. Trustee agrees to file the appropriate insurance claims and to collect the net proceeds of such policies in a lump sum upon maturity thereof by the EXHIBIT A SEP.-30-2089 13:01 From:FULTON FIhWIVCIFlL RDV 717 231 7747 To:95411527 P.3 Y • ~ I 1 death of the Settlor and to hold and dispose of such proceads as provided herein. 3. The Trustee, in its discretion, shall hold, manage, invest and reinvest the trust property, together with all other property, real or personal, that may be added to the trust (such property and additions being hereinafter called the "Principal"), and apply and distribute the income and principal from the trust in the following manner: a. Trustee shall pay the net income therefrom to Settlor for and during his lifetime, in such periodic installments as Trustee shall find convenient but at least as often as quarter- annually. Trustee shall pay over to the Settlor the principal in whole or in part upon request by the Settlor. b. In the event that Settlor becomes mentally or physicially incapable, as certified to the Trustee by Settlor's personal physician, the Trustee shall, at its discretion, expend income and principal for the Settlor's benefit in such amounts as shall be deemed advisablQ for the Settlor's comfort, maintenance, and support in the standard of living to which Settlor was accus- tomed at the creation of the trust. 4. Following Settlor's death, the Trustee shall continue the trust estate, in trust, fox the following uses and purposes: -2- SEP:30-2005 13:01 From:FULTON FINRNCIf~ RDV 717 231 7747 To:95411527 P.4 a. The Trustee shall pay to the Executor of the Settlor's estate such amounts as may be necessary to supplement his estate in order to pay taxes and administration expenses as directed in Settlor's Will. 2n the event that the principal of this trust shall at any tzme consist of funds received from a qualified pension or profit sharing plan, under Section 401(a) of the Internal Revenue Code of 1954, as amended, no portion of said qualified fund shall be used to pay the administrative expenses, debts or any death taxes of the Settlor's estate. , b. Trustee shall pay to Settlor's wife, MARY TOUT.OUMES, provided that shQ survives Settlor, the net income on a quarter-annual basis for and during her lifetime or until she remarries. Trustee shall annually pay to Settlor's wife, MARY TOULOUMES, the sum of Five Thousand ($5,000.00) Dollars or five (58) per cent of the current principal, whichever sum is greater, on a non-cumulative basis for and during her lifetime or until she remarries. c. The Trustee shall pay to Settloz's wife, MARY TOULOUMLS, so much of the principal as Trustee in its discretion from time to time thinks advisable for maintenance and support of Settlor's wife, MARX TOULOUMES, and his children. -3- SEP,-30-2099 13:61 From:FULTON FINfNJCIRL ADV 717 231 7747 To:95411527 P.5~13 5. Upon the death of the survivor of the Settler and his wife, MARY TOULOUMES, or upon the Settlor's wife°s remarriage following the Settlor's death, the Trustee shall divfde the balance of the trust estate into two (2) equal shares, to be administered and disposed of in the following manner: a. One such share shall be set aside fn further separate equal trusts for the benefit of the Settlor's children, KENNETH T. TOULOUMES and VICKI PETROFF. Trustee shall annually pay to Settlor's said Children such portions Of income and principal from their separate trusts as it may in its discretion deem advisable, such amounts not to exceed the sum of Ten Thousand ($10,000.00) Dollars per year, and such payments to continue until each attains the age of forty (40) years. As each of the Settlor's said children attains age forty (40), the remaining undistributed income and principal from the respective separate trusts shall be paid over at the rate of Ten Thousand ($10,000.00) Dollars per year until the re- spective trust funds are exhausted. b. One such share shall be set aside in further separate equal crusts for the benefit of the Settlor's children, C.ALLIE TOULOUMES and GREGORY TOULOUMES. while such children are under the age of forty (40) years, income and .principal from their respective separate -4- SEP;30-2009 13:01 From:FU_.TON FINf•1NCIHL RDV 717 231 7747 To:95411527 P.6~13 - Kle~wt ~(~/~v trusts may be paid to them as the Trustee in its discretion may deem advisable; providing, however, that such amounts shall not exceed Five Thousand ($5,000.00) Dollars of principal ger year, on a non-cumulative basis. As each of the said children attains the age of forty (40) years, the remaining undistributed income and principal from the respective separate trusts shall be paid over at the rate oP Ten Thousand ($10,000.00) Dollars per year until the z~espective separate trust funfls are exhausted. c. Trustee may, in its sole discretion, advance portions of the principal of the separate trusts to any of the Settlor's children, provided that the intended use is for a purpose which the Trustee feels will promote such child's welfare, and provided that such advancement will not unduly jeopardize the welfare of another of the Settlor's children. Examples of such appropriate and beneficial purposes are the purchase of a hom® or the beginning of a business or profession, such examples not being intended to limit the scope of this provision. d. In the event that any one of the Settlor's children dies before receipt of his or her final distributive share hereunder, and leaves surviving children, that child's share shall be divided intp separate equal trusts for the benelit of his or her children and held in trust subject to the minor bene- ficiary clause hereinafter contained. -5- SEP-30-2089 13:02 From:FILTON FII~YJCIAL RDU 717 231 7747 To:95411527 P.7~13 r . x L ~ • t. ~ ~ J In the event that any one of the Settlor's children dies before the receipt of his or her Final distributive share, and leaves no surviving children, then such deceased child's share shall be distributed in equal shares to the respective trusts o£ the other children of the Settlor, to be held and administered in acoordanc® with th• provisions herein. e. rn the event that any minor grandchild of the 8ettlvr becomes entitled to a distributive share hereunder, such minor grandchild's share shall. be held in trust until such minor grandchild attains the age of twanty~one (2l} years, Trustee having the discretivnazy power to pay to the Guardian of such minor so much of the income and principal as it deems necessary for the maintenance, education and support of such minor. In the Qvent that any minor grandchild of the Settlor dies prior to the receipt of his or her final distributive share at age 21, the share of such grandchild shall be distributed to his or her surviving issue, per stirpes. Should such minor grandchild die leaving no issuQ surviving, such grandchild's share shall be divided equally between his or hQr surviving brothers or sisters, subjeot to any trust created hereunder which may still be in existence at the time. In the event that there axe no surviving brothers or sisters o£ the deceased minor grandchild, that grand- child's share shall be divided equally among the respective trusts -6- SEP~-36-2069 13:02 From:FULTON FINRNCIHL RDV 717 231 7747 To:95411527 P.8~13 of the Settlor`s children, othez than that grandch.ild's parent, and distributed in accordance with the provisions herein. f. In the event that there are no grandchildren of Settlor living at the time of the death of the survivor of Settlor, his wife and his children, any remaining unappointed portion of the trust estate shall be distributed in the following shares: (1) seventy-five (75$) per cent to the GREEIt ORTHObOX HOLY TRSNITY CHURCH, Harrisburg, Pennsylvania, to be used by its governing body within the Greek community of Harrisburg for whatever purposes it shall deem appropriate. (2) Twenty-five (25$) per cent to the HOYD MEMORIAL CENTER, Harrisburg, Pennsylvania, for use within the organi- zation. 6. The principal and income of this Trust shall be free from anticipation, assignment, pledge or obligation of Settlor or of any beneficiary and shall not be subject to any execution or attachment or to voluntary pr involuntary alienation. 7. Trustee shall have the following powers in addition to those vested in it by law and by other provisions of this Trust, applicable to all property, whether principal or income, including property held for minors, exercisable without court approval, and effective until actual distribution of all property: a. To retain any oz all of the assets of this Trust, real or personal, including its own stock, without regard to any principal of diversification or risk. -7- SEP.-30-2009 13:02 From:FULTON FIhlR~IAL RDV 717 231 7747 To:95411527 P.9~13 b. To invest in all forms of property, including stock, common trust funds and mortgage investment funds whether operated by it or others, without restrictions to investments authorized for Pennsylvania fiduciaries as it deems proper, without regard to any principle of diversification or risk. c. To sell at public or private sale, to exchange or to lease for any period o~ time, any real or personal property and to give such options for sales, exchanges or leases for such prices and upon such terms or conditions as it deems proper. s.. d. To allocate receipts and expenses to principal or income or partly to each as it from time to time thinks proper in its sole discretion. e. z`o lend to or purchase from Sattlor's executor, even though Trustee is also such Executor. f. To hold property in the name of Settler, or in its name without designation of any fiduciary capacity, or in the name of a nominee, or unregistered. g• To carry on any business or partnership owned or controlled by the Settlor for whatever period of time following his death it shall deem proper, and it shall have the power to do any and all things it deems necessary or appropriate to carry on said business, including the power to hits any necessary individuals to manage said business. -8- SEP,-30-2049 13:02 From:FI~TOFJ FINAh1CIRL faDV 717 231 7747 To:95411527 P.10~13 3/s/8~ 8. Settlor reserves the right by an instrument in writing intended to take effect during 5ettlor's lifetime, signed by Settlor and delivered to~Trustee, to revoke or amend this Agreement in whole or in part. 9. The Trustee agrees to furnish a copy of the statement of the trust account to Settlor's attorney or to the attorney for 9ettlor's estate, on an annual, basis. 10. The Trustee shall be entitled to receive annual com- pansation for its services hexeundQr in accordance with the schedule of compensation of the Trustee currently in effect when the services are performed. Trustee agrees to notify Settlor at least thirty (30) days in advance, :Cn writing, of any changes to the rate of its compensation. IN WITNESS WHEREOF, :Settlor has hereunto set his hand the day and year first above written and Trustee has executed this in- strument and caused its corporate seal to be affixed. WITNESS: (SEAL) Barry 7;~tilotlrile8 / !I'FiE FUI,TON $ANK ~ ~ ~f ~. . .• ~Y .- -... V SEP;:~-2019 13:03 From:FL1.TON FINANCIAL ADV 717 231 7747 To:95411527 P.13~13 `~ 4 BCEO:DITI.E "A" $75, 000 t1SA 1~eauaty ~totea 89G due 2/155 $15,000 Littlestown Joint school Such. 5~ Series 1973 due 3/1/85 $20,000 central Dauphin school Dist. Guth. series 1971 4.40¢ duo 4/1/81 $50,000 t!<SA ~easwry Notaa '7f~ due 5/3,5/82 $10,000 Salisbury Township Sohool Muth 7,ehish County 5.6096 series 1969 due 6/1/82 600 sha. dame Precision Products, Inc., oommoa 134 sha. ~e Beadix Cot~poration, common, 24 she. Facet $nterprises, Inc., oomaoa~ 100 ahs. General Mi71s, Inc. common 1,000 aha. PA Poser & Light Co. coon 10 she. Philadelphia &leotric Company, oommon loo she. Philadelphia Electric Co. 8.7596 pYd. 400 eha. Phillips Petroleum Co., common 2129 she. Fulton Heak $20,000 PA Pour & Light First Mortgage Bond 8~i6 due 2007 Cash $385~000.~ X09 10:34 From:FULTON FINANCIAL RDU 717 231 7747 To:7175411527 P.2~2 Date of Death Valuation as of September 19, 2009 H. 7ouloumes D!T 41 F-169-01-9 Shares Security Desc~ip ion DOD due 1627.000 ATB~T Inc. 43,575.13 1000.000 Baxter Intl Inc Cam 58,555.00 Ex-Dividend 260.00 8ao.ooo Bristol Myers Squibb Co 17,996.00 100.000 Edwarcis Lifesciences Corp 6,718.00 1200.000 Emerson E1ec Co 49,056.00 912.000 Exxon Mobil Corp 63,575.52 72551.054 Federated Mun Secs Income Tr 772,668.73 2376.426 Fidelity PA Tax Free Portfolio 25,736.69 25916.000 Fulton Financial Corp 196,961.60 684.000 Noneywelllntllnc 27,264.24 2368.866 Vanguard PA Tax Free Fd 26,385.48 161.000 Wells Fargo & Co New 4,594.54 800.000 Wyeth 38,483.90 80.000 Zimmer Hldgs InC 4,138.40 420.000 Common Stock Fund 22,112.75 2361.000 Value Stock Fund 16,829.74 Federate-PA Muni Cash MMF #8 58,322.38 All 9/1/2008 to 8/18/2008 2.93 Total $1,433,218.03 EXHIBIT B ~.~..c5.u«a TRUST AGREEMENT THIS TRUST AGREEMENT is made this ~~~ day of ~[~ , 1986, in the City of Lancaster, State of Pennsylvania, between HARRY TOULOUMES, as Settlor, and THE FULTON BANK, Lancaster, Penn- Sylvania, as Trustee. 1. The Settlor hereby transfers to the Trustee the property described in the attached schedule labeled as Schedule "A", to be held and disposed of as provided herein. The trust property may be increased at any time by the addition of other assets during the Settlor's lifetime, or by operation of Settlor's Will, or by inter vivos or testamentary gifts from any other per- son. 2. Settlor has designated Trustee as beneficiary of the life insurance policies described and listed in the schedule at- tached hereto and labeled Schedule "B". The Settlor will continue to be responsible for the payment of premiums on the said insurance policies, and Trustee's only responsibility during the lifetime of the Settlor shall be the safekeeping of such policies on Settlor's life as are at any time payable to the Trustee as primary benefici- ary. Trustee agrees to file the appropriate insurance claims and to collect the net proceeds of such policies in a lump sum upon EXHIBIT C J. L. L J. V L L O maturity thereof by the death of the Settlor and to hold and dis- pose of such proceeds as provided herein. 3. The Trustee, in its discretion, shall hold, manage, invest and reinvest the trust property, together with all other property, real or personal, that may be added to the trust (such property and additions being hereinafter called the "Principal"), and apply and distribute the income and principal from the trust in the following manner: a. Trustee shall pay the net income therefrom to Settlor for and during his lifetime, in such periodic installments as Trustee shall find convenient but at least as often as quar- ter-annually. Trustee shall pay over to the Settlor the principal in whole or in part upon request by the Settlor. b. In the event that Settlor becomes mentally or physically incapable, as certified to the Trustee by Settlor's personal physician, the Trustee shall, at its discretion, expend income and principal for the Settlor's benefit in such amounts as shall be deemed advisable for the Settlor's comfort, maintenance, and support in the standard of living to which Settlor was accus- tomed at the time of the creation of the trust. - 2 - J. 1. L 7. U L L 8 4. Following Settlor's death, the Trustee shall continue the trust estate, in trust, for the following uses and put•poses: a. The Trustee shall pay to the Executor of the Settlor's estate such amounts as may be necessary to supplement his estate in order to pay taxes and administrative expenses as di- rected in Settlor's Will. In the event that the principal of this trust shall at any time consist of funds received from a qualified pension or profit shat•ing plan, under Section 401 (a) of the Inter- nal Revenue Code of 1954, as amended, no portion of said qualified fund shall be used to pay the administrative expenses, debts or any death taxes of the Settlor's estate. b. In the event that Settlor's wife, MARY TOULOUMES, survives Settlot, Trustee shall pay to her the net income on a quarter-annual basis for and during her lifetime or until she remarries. At the request of Settlor's wife, MARY TOULOUMES, Trustee shall annually pay to Settlor's wife, MARY TOULOUMES, the sum of Five Thousand ($5,000.00) Dollars or five (58) per cent of the current principal, whichever sum is greater, on a non-cumulative basis for and during her lifetime or until she remarries. - 3 - c. The Trustee shall pay to Settlor's wife, MARY TOULOUMES, so much of the principal as Trustee in its sole discre- tion from time to time thinks advisable for maintenance and support of Settlor's wife, MARY TOULOUMES. 5. Upon the death of the survivor of the Settlor and his wife, MARY TOULOUMES, or upon the Settlor's wife's remarriage following the Settlor's death, the Trustee shall create a separate trust, to be funded with sufficient monies for the following pur- poses: a. Ten Thousand ($10,000.00) Dollars per year for each of five (5) years from both principal and accumulated income shall be paid to the HOLY TRINITY GREEK ORTHODOX CATHEDRAL OF HARRISBURG, 1000 Yverdon Drive, Wormleysburg, Pennsylvania, to be used for whatever purposes its governing body shall deem appropri- ate. b. Five Thousand ($5,000.00) Dollars per year for each of five (5) years from both principal and accumulated income shall be paid to the BOYD MEMORIAL CENTER, 234 South Street, Harrisburg, Pennsylvania, to be used for whatever purposes its governing body shall deem appropriate. - 4 - s.1.L7.ULLtf c. Any remaining undistributed income and principal shall be divided into four (4) equal shares and added to the sepa- rate trusts created hereinafter for the benefit of the Settlor's children. 6. Upon the death of the survivor of the Settlot and his wife, MARY TOULOUMES, or upon the Settlor's wife's remarriage following the Settlor's death, the Trustee shall divide the balance of the trust estate, after establishing the separate trust set forth in Paragraph 5 hereinabove, into four (4) equal shares, to be administered and disposed of in the following manner: a. One such equal share shall be set aside in further separate trust for the benefit of each of the Settlor's children, KENNETH T. TOULOUMES, VICKI PETROFF, CALLIE TOULOUMES and GREGORY TOULOUMES. b. While each such child is under the age of fifty (50) years, income and principal from his or her respective sepa- rate trust shall accumulate. As each of the said children attains the age of fifty (50) years, twenty-five (25) per cent of the principal and accumulated interest shall be paid to the said child from his or her trust. As each child attains the age of fifty-one - 5 - s.l.~~.u~ia (51) years, an additional twenty-five (25~) per cent of the remain- ing principal and accumulated interest shall be paid to said child from his or her trust. As each child attains the age of fifty-two (52) years, an additional twenty-five (25$) per cent of the remain- ing principal and accumulated interest shall be paid to said child from his or her trust. As each child attains the age of fifty- three (53) yeat•s, the entire remaining balance of principal and accumulated interest shall be paid to said child from his or her trust. c. Trustee may, in its sole discretion, advance portions of the principal of his or her separate trust to any of the Settlor's children, provided that the intended use is for extreme medical emergency which the Tt•ustee feels will promote such child's welfare. Such emergency must be certified to by a medical doctor. Advances shall not be made for medical treatment to the extent such treatment is covered by medical insurance carried for such child's benefit, Medicare, Social Security or other such similar policies or programs. d. Zn the event that any one of the Settlor's children dies before receipt of the final distributive share from his or her separate trust hereunder, or has died priot• to the time - 6 - ~• 1• L J. U G L O for setting aside shares for such separate trusts, leaving surviv- ing children, that deceased child's share shall be divided into further separate equal trusts for the benefit of his or her surviv- ing children, to be held in trust subject to the terms and condi- tions hereinafter contained. In the event that any one of the Settlor's children dies before the receipt of the final distributive share from his :or her separate trust, or has died prior to the time for setting aside shares for such separate trust, and leaving no surviving children, then such deceased child's share shall be distributed in equal shares to the respective separate trusts for the other children of the Settlor, to be held and administered in accordance with the provisions herein. e. In the event that any grandchild of the Settlor becomes entitled to a distributive share hereunder, such grand- child's share shall be held in trust until such minor grandchild attains the age of twenty-five (25) years, Trustee having the discretionary power to pay to the grandchild or to any other indi- vidual or entity on the grandchild's behalf so much of the income and principal of that grandchild's separate trust as it deems necessary for the health, maintenance, education and support of such grandchild. - 7 - J. 1. L J. V L L V In the event that any grandchild of the Settlor dies prior to the receipt of his or her final distributive share at age twenty-five (25) years, the share of such grandchild shall be distributed to his or her surviving issue, er stirpes. Should such deceased grandchild have no issue surviving, such grandchild's share shall be divided equally between his or her surviving broth- els or sisters, subject to any trust created hereunder which may still be in existence at the time. In the event that there are no surviving brothers or sisters of the deceased grandchild, that grandchild's share shall be divided equally among the respective trusts for the Settlor's children, other than that grandchild's parent, and distributed in accordance with the provisions herein. 7. The principal and income of this Trust shall be free from anticipation, assignment, pledge or obligation of Settlor or of any beneficiary and shall not be subject to any execution or attachment or to voluntary or involuntary alienation. 8. Trustee shall have the following powers in addition to those vested in it by law and by other provisions of this Trust, applicable to all property, whether principal or income, including property held for minor, exercisable without court approval, and effective until actual distribution of all property: - 8 - ,). l.LJ.VLL6 a. To retain any or all of the assets of this Trust, real or personal, including its own stock, without regard to any principle of diversification or risk. b. To invest in all forms of property including stock, common trust funds and mortgage investment funds whether operated by it or others, without restrictions to investments authorized for Pennsylvania fiduciaries as it deems proper, without regard to any principle of diversification or risk. c. To sell at public or private sale, to exchange or to lease for any period of time, any real or personal property and to give such options for sales, exchanges or leases for such prices and upon such terms or conditions as it deems proper...: d. To allocate receipts and expenses to principal or income or partly to each as it from time to time thinks proper in its sole discretion. e. To lend to or purchase from Settlor's Executor, even though Trustee is also such Executor. - 9 - ~.i.c~.ucco f. To hold property in the name of Settlor, or in its name without designation of any fiduciary capacity, or in the name of a nominee, or unregistered. g. To carry on any business or partnership owned or controlled by the Settlor for whatever period of time following his death it shall deem proper, and it shall have the power to do any and all things it deems necessary or appropriate to carry on -said business, including the power to hire any necessary individuals to manage said business. 9. Settlor reserves the right by an instrument in writ- ing intended to take effect during Settlor's lifetime, signed by Settlor and delivered to Trustee, to revoke or amend this Agreement in whole or in part. 10. The Trustee agrees to furnish a copy of the statement of the trust account to Settlor's attorney or to the attorney for Settlor's estate, on an annual basis. 11. The Trustee shall be entitled to receive annual compensation for its services hereunder in accordance with the schedule of compensation of the Trustee currently in effect when the services are performed. Trustee agrees to notify Settlor at - 10 - least thirty (30) days in advance, in writing, of any changes to the rate of its compensation. IN WITNESS WHEREOF, Settlor has hereunto set his hand the day and year first above written and Trustee has executed this instrument and caused its corporate seal to be affixed. WITNESS: ATTEST: ~~ ~P s~{f(SEAL) THE FULTON BANK (Corporate Seal) By - 11 - .~.l.LJ.ULLB SCHEDULE "A" $75,000 USA Treasury Notes 88 due 2/15/85 $15,000 Littlestown Joint School Auth. 5$ Series 1973 due 3/1/85 $20,000 Central Dauphin School Dist. Auth. Series 1971 4.40 due 4/1/81 $50,000 USA Treasury Notes 7$ due 5/15/82 $10,000 Salisbury Township School Auth. Lehigh County 5.60$ Series 1969 due 6/1/82 600 Shs. Acme Precision Products, Inc., common 134 Shs. The Bendix Corporation, common 24 Shs. Facet Enterprises, Inc., common 100 Shs. General Mills, Inc., common 1,000 Shs. PA Power & Light Co., common 10 Shs. Philadelphia Electric Company, common 100 Shs. Philadelphia Electric Co. 8.75 pfd. 400 Shs. Phillips Petroleum Co., common 2129 Shs. Fulton Bank $20,000 PA Power & Light First Mortgage Bond 8-1/2$ due 2007 Cash $385,000.00 - 12 - IN THE MATTER OF THE IN THE COURT OF COMMON PLEAS ESTATE AND TRUSTS OF CUMBERLAND COUNTY, PENNSYLVANIA HARRY TOULOUMES, a/k/a ORPHANS' COURT DIVISION HARRY N. TOULOUMES, N0.2009-01166 DECEASED EXHIBIT "D" JOINDER AND CONSENT TO PETITION FOR REFORMATION AND MERGER OF DECEDENT'S INTER-VIVOS TRUSTS UNDER 20 Pa. C.S.A. &&7740.1(bl, 7740.5 AND 7740.8 HOLY TRINITY GREEK ORTHODOX CATHEDRAL OF HARRSBURG, hereby consents to and joins in the Petition for Reformation and Merger of Decedent's Inter-Vivos Trusts Under 20 Pa. C.S.A. §§7740.1(b), 7740.5 and 7740.8, for the purposes expressed therein, and acknowledges receipt of a copy of such Petition, including all Exhibits thereto. HOLY TRINITY GREEK ORTHODOX CATHEDRAL OF HARRISBURG COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~ ~ ~ 'P'~ ~ -~ By: Name: /lilGK TH f'/tN~ S Title: P~o.~ s N c~ouN~i ~- p~ Sr Or NT . SS. On this, the ~'~8'1i day of ~y , 2010, before me, the undersigned officer, personally appeared -J; ~k'T`h~,9f~K: s ,who acknowledged himself to be p~2~sN CpkNC•~ Q2&SiorN'f of HOLY TRINITY GREEK ORTHODOX CATHEDRAL OF HARRISBURG, and that he, as such officer being authorized so to do, executed the foregoing instrument for the purposes therein contained by signing the name of the organization by himself as such officer. IN WITNESS WHEREOF, I hereunto set my hand and official seal. a-~vww- C~~^^+~,a~ ._.... ~~~~ Notary Public CiIIMi11M ,hrr Z0, 20i3 IN THE MATTER OF THE IN THE COURT OF COMMON PLEAS ESTATE AND TRUSTS OF CUMBERLAND COUNTY, PENNSYLVANIA HARRY TOULOUMES, a/k/a ORPHANS' COURT DIVISION HARRY N. TOULOUMES, N0.2009-0 1 1 66 DECEASED : EXHIBIT "E" JOINDER AND CONSENT TO PETITION FOR REFORMATION AND MERGER OF DECEDENT'S INTER-VIVOS TRUSTS UNDER 20 Pa C.S.A. &&7740.1(b). 7740.5 AND 7740.8 BOYD MEMORIAL CENTER, a Division of the Presbyterian Church of Harrisburg, Pennsylvania, a/k/a Pine Street Presbyterian Church, hereby consents to and joins in the Petition for Reformation and Merger of Decedent's Inter-Vivos Trusts Under 20 Pa. C.S.A. §§774.0,1(b), 7740.5 and 7740.8, for the purposes expressed therein, and acknowledges receipt of a copy of such Petition, including all Exhibits thereto. , BOYD MEMORIAL CENTER, a Division of the Presbyterian Church of Harrisburg, Pennsylvania, a/k/a Pine Street Presbyterian Church Bye----__ ~e ~ S Name: ~ - ~ . Title: ~~ ~ r ~ ~r~ s }+e es COMMONWEALTH OF PENNSYLVANIA (~vul0~.r~A..~l-a)~ SS. COUNTY OF ~I~ On this, the ~ Si~l` dam}' of ~`rW1a--~ , 2010, before me, the undersigned officer personall appeared ZJys~ ~ c~``.RS, who acknowledged ~~to be ~/~~~.~tzes~de,~- f BOYD MEMORIAL CENTER, a Division of the~resbyterian Church of Harrisburg, Pennsy vama, a/k/a Pine Street Presbyterian Church, and tha ~ as such officer being authorized so to do, executed the foregoing instrument for the purposes therein contained by signing the name of the organization by-kimsel€ as such officer. hrrs~J~- IN WITNESS WHEREOF, I hereunto set my hand and official seal. ` K~-J~-c___. Not Public COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL CYNTHIA J. RULE, Notary Public Lemoyne Boro., Cumberland County i My Commission Expires February 3, 2012 IN THE MATTER OF THE IN THE COURT OF COMMON PLEAS ESTATE AND TRUSTS OF CUMBERLAND COUNTY, PENNSYLVANIA HARRY TOULOUMES, a/k/a ORPHANS' COURT DIVISION HARRY N. TOULOUMES, N0.2009-01166 DECEASED EXHIBIT "F" JOINDER AND CONSENT TO PETITION FOR REFORMATION AND MERGER OF DECEDENT'S INTER-VIVOS TRUSTS UNDER 20 Pa. C.S.A. &&7740.1(bl. 7740.5 AND 7740.8 THE UNDERSIGNED, KENNETH T. TOULOUMES, son of Harry Touloumes, , deceased, hereby consents to and joins in the Petition for Reformation and Merger of Decedent's Inter-Vivos Trusts Under 20 Pa. C.S.A. §§7740.1(b), 7740.5 and 7740.8, for the purposes expressed therein, and acknowledges receipt of a copy of such Petition, including all Exhibits thereto. Additionally, the undersigned confirms that he is executing this. Joinder and Consent both for himself, individually, and on behalf of his minor and unborn issue (if any), in accordance with 20 Pa. C.S.A. §7723(a). ~~ ETH T. OULOUMES S~~- o-F' ~v~y~K ss. COUNTY OF : On this, the o~-3 day of /'+~ , 2010, before me, the undersigned officer, personally appeared KENNETH T. TO LOUMES, known to me, (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. . HOWI1FiD A.IMALT~ON Norowv PUe61~ MaMpomsry Counl~ ~Arywnd My CaroNssim Expires felnury 1, gp?I IN THE MATTER OF THE IN THE COURT OF COMMON PLEAS ESTATE AND TRUSTS OF CUMBERLAND COUNTY, PENNSYLVANIA HARRY TOULOUMES, a/k/a ORPHANS' COURT DIVISION HARRY N. TOULOUMES, NO. 2009-01166 DECEASED EXHIBIT "G" JOINDER AND CONSENT TO PETITION FOR REFORMATION AND MERGER OF DECEDENT'S INTER-VIVOS TRUSTS UNDER 20 Pa. C.S.A. &&7740.1(b), 7740.5 AND 7740.8 THE UNDERSIGNED, VICKII PETROFF, daughter of Harry Touloumes, deceased, hereby consents to and joins in the Petition for Reformation and Merger of Decedent's Inter- Vivos Trusts Under 20 Pa. C.S.A. §§7740.1(b), 7740.5 and 7740.8, for the purposes expressed therein, and acknowledges receipt of a copy of such Petition, including all Exhibits thereto: Additionally, the undersigned confirms that she is executing this Joinder and Consent both for herself, individually, and on behalf of her minor and unborn -issue (if any), in accordance with 20 Pa. C.S.A. §7723(a). VICKII PETROFF COMMONWEALTH OF PENNSYLVANIA COUNTY OF SS. On this, the ~ day of , 2010, before me, the undersigned officer, personally appeared VICKII PETROFF, 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 hereunder set my hand and official seal: - ._. ~ ,,. Notary Pu a r COWAMONWEALTH OF PENNSY4YkN1A NOTARIAL SERI, Hilary March Keeney, Notary Public Dillaburg Borwrgh, Yaek County aommisaioa Ma 3 2011 IN THE MATTER OF THE IN THE COURT OF COMMON PLEAS ESTATE AND TRUSTS OF CUMBERLAND COUNTY, PENNSYLVANIA HARRY TOULOUMES, a/k/a ORPHANS' COURT DIVISION HARRY N. TOULOUMES, N0.2009-01166 DECEASED EXHIBIT "H" JOINDER AND CONSENT TO PETITION FOR REFORMATION AND MERGER OF DECEDENT'S INTER-VIVOS TRUSTS UNDER 20 Pa C.S.A. &&7740.1(bl. 7740.5 AND 7740.8 THE UNDERSIGNED, CALLIE TOULOUMES, daughter of Harry Touloumes, deceased, hereby consents to and joins in the Petition for Reformation and Merger of Decedent's Inter-Vivos Trusts Under 20 Pa. C.S.A. §§7740.1(b), 7740.5 and 7740.8, for the purposes. expressed therein, and acknowledges receipt of a copy of such Petition, including all Exhibits thereto. Additionally, the undersigned confirms that she is executing this Joinder and Consent both for herself, individually, and on behalf of her minor and unborn issue (if any), in accordance with 20 Pa. C.S.A. §7723(a). ~~~.Q.-Q~.~ CALLIE TOULOUMES 5TlI-Tf n += ~~.02 IAA COUNTY OF ~c~r`c1 n R. ~~" ss. On this, the ~ day of ILL 2010, before me, the undersigned officer, personally appeared CALLIE TOU M ,crown to me r satisfactorily proven) to be the person whose name is subscribed to the wi ument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. NOt P b TARy pLBLICSTATE OF FLORIDA ""'•• Thomas A. Wiseman Commission #DD933279 ',,,:' Expires: DEC. 02, 2013 BONDED T~0 ATI.~TIC BONDING CO., INC. ~~~~~~ IN THE MATTER OF THE IN THE COURT OF COMMON PLEAS ESTATE AND TRUSTS OF CUMBERLAND COUNTY, PENNSYLVANIA HARRY TOULOUMES, a/k/a ORPHANS' COURT DIVISION HARRY N. TOULOUMES, N0.2009-01166 DECEASED EXHIBIT "I" JOINDER AND CONSENT TO PETITION FOR REFORMATION AND MERGER OF DECEDENT'S INTER-VIVOS TRUSTS UNDER 20 Pa. C.S.A. &&7740.1(b). 7740.5 AND 7740.8 THE UNDERSIGNED, GREGORY TOULOUMES, son of Harry Touloumes, deceased, hereby consents to and joins in the Petition for Reformation and Merger of Decedent's Inter- Vivos Trusts Under 20 Pa. C.S.A. §§7740.1(b), 7740.5 and 7740.8, for the purposes expressed therein, and acknowledges receipt of a copy of such Petition, including all Exhibits thereto. Additionally, the undersigned confirms that he is executing this Joinder and Consent both for himself, individually, and on behalf of his minor and unborn issue (if any), in accordance with 20 Pa. C.S.A. §7723(a). GREGOR TOU OUMES COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~cc~(~`n.-~ ~!~1 SS. On this, the a1 day of l~ r ~ ~ , 2010, before me, the undersigned officer, personally appeared GREGORY TOUL UMES, known to me, (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF; I hereunder set my hand and official seal.- -, ~' Notary Publ' ```~~~jH~ Magisteriai [)istrict Jude ,~ <:,~ .°•~•., ~~y 8 George A, Zozas ~, .,.ty..N: ~1~~`y. Lpunt~! of dauphin ~~ '•G tyr ~~; s, j +E:%~iSrHri:_ ~is!r;CY I?-1-05 ~°... .. ....~ ~.. s s •, '~ My Comrnissian E,cpires 1-2-2012' ~ g~;._ _.•;;~, ~~ IN THE MATTER OF THE IN THE COURT OF COMMON_PLEAS __ _. ESTATE AND TRUSTS OF CUMBERLAND COUNTY, PENNSYLVANIA HARRY TOULOUMES, a/k/a ORPHANS' COURT DIVISION HARRY N. TOULOUMES, N0.2009-01166 DECEASED .EXHIBIT "J" JOINDER AND CONSENT TO PETITION FOR REFORMATION AND MERGER . OF DECEDENT'S INTER-VIVOS TRUSTS __ .. UNDER 20 Pa. C.S.A. &&7740.1(b), 7740.5 AND 7740.8 THE UNDERSIGNED, KENNETH D. TOULOUMES, grandson of Harry Touloumes, deceased, hereby consents to and joins in the Petition for Reformation and Merger of Decedent's Inter-Vivos Trusts Under 20 Pa. C.S.A. §§7740.1(b), 7740.5 and 7740.8, for the purposes. expressed therein, and acknowledges receipt of a copy of such Petition, including all Exhibits thereto. Additionally, the undersigned confirms that he is executing this Joinder and Consent both for himself, individuahy,.and on behalf of his minor and unborn issue (if any), in accordance with 20 Pa. C.S.A. §7723(a). KENNETH D, TOULOUMES COMMONWEALTH OF PENNSYLVANIA ~ ~ "y O. ,9 F~ ~ ~- s~ ~~ COUNTY OF ~~r QX ~.o c'ri~ e C _ ~ ~ ,.,~ ,~ ~- ~'~~ Q~~A~~ ~4 On this, thee' day of ~~ ~ , 2010~`b,_~e ~rndersigned officer, personally appeazed KENNETH D. T ULOUMES, known to me,'~~~~rsfactorily proven) to be the person whose name is subscribed to-the withininstrument, grid acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my han .and al seal. No u lic . IN THE MATTER OF THE IN THE COURT OF COMMON PLEAS ESTATE AND TRUSTS OF CUMBERLAND COUNTY, PENNSYLVANIA HARRY TOULOUMES, a/k/a ORPHANS' COURT DIVISION HARRY N. TOULOUMES, N0.2009-01166 DECEASED EXHIBIT "K" JOINDER AND CONSENT TO PETITION FOR REFORMATION AND MERGER OF DECEDENT'S INTER-VIVOS TRUSTS UNDER 20 Pa. C.S.A. &&7740.1(bl. 7740.5 AND 7740.8 THE UNDERSIGNED, ALEXANDRA N. TOULOUMES BRITT, granddaughter of Harry Touloumes, deceased, hereby consents to and joins in the Petition for Reformation and Merger of Decedent's Inter-Vivos Trusts Under 20 Pa. C.S.A. §§7740.1(b), 7740.5 and 7740.8, for the purposes expressed therein, and acknowledges receipt of a copy of such Petition, including all Exhibits thereto. Additionally, the undersigned confirms that she is executing this Joinder and Consent both for herself, individually, and on behalf of her minor and unborn issue (if any), in accordance with 20 Pa. C.S.A. §7723(a). v -~ ~ .n. COMMONWEALTH OF COUNTY OF ~ ~i 1~4~1'~ ~ .~ w~ m~vwU fin, ALEXANDRA N. TOULOUMES BRITT SS. On this, the ~~ day of , 2010, before me, the undersigned officer, personally appeared ALEXANDRA . TOULOUMES BRITT, 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 i i~ ~ ~°rq and official seal. IN THE MATTER OF THE IN THE COURT OF COMMON PLEAS ESTATE AND TRUSTS OF CUMBERLAND COUNTY, PENNSYLVANIA HARRY TOULOUMES, a/k/a ORPHANS' COURT DIVISION HARRY N. TOULOUMES, N0.2009-01166 DECEASED : EXHIBIT "L" JOINDER AND CONSENT TO PETITION FOR REFORMATION AND MERGER OF DECEDENT'S INTER-VIVOS TRUSTS UNDER 20 Pa. C.S.A. &&7740.1(b), 7740.5 AND 7740.8 THE UNDERSIGNED, ELI H. PETROFF, grandson of Harry Touloumes, deceased, hereby consents to and joins in the Petition for Reformation and Merger of Decedent's Inter- Vivos Trusts Under 20 Pa. C.S.A. §§7740.1(b), 7740.5 and 7740.8, for the purposes expressed therein, and acknowledges receipt of a copy of such Petition, including all Exhibits thereto. Additionally, the undersigned confirms that he is executing this Joinder and Consent both for himself, individually, and on behalf of his minor and unborn issue (if any), in accordance with 20 Pa. C.S.A. §7723(a). ELI H. PETR F COMMONWEA/ L,T, H_ OF PENNSYLVANIA /.~.nC~~ : ss. COUNTY OF On this, the ~ day of , 2010, before me, the undersigned officer, personally appeared ELI H. PETROF ,known to me, (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and ~,~~,,,. :;. .. M ~ TM of ~nrrsr~va~v- °.. NoGslal SeN llffally'M. I.la~wdlyn, NOfaly Pubik MifIhMT 80[D, LlfltAlp!-COUllty My QDmmiMMon Miodi 14 T014 MerritilK NrodMbn d Nafarles IN THE MATTER OF THE IN THE COURT OF COMMON PLEAS ESTATE AND TRUSTS OF CUMBERLAND COUNTY, PENNSYLVANIA HARRY TOULOUMES, a/k/a ORPHANS' COURT DIVISION HARRY N. TOULOUMES, N0.2009-01166 DECEASED EXHIBIT "M" JOINDER AND CONSENT TO PETITION FOR REFORMATION AND MERGER OF DECEDENT'S INTER-VIVOS TRUSTS UNDER 20 Pa C S.A. &&7740.1(b), 7740.5 AND 7740.8 THE UNDERSIGNED, ALEX L. PETROFF, grandson of Harry Touloumes, deceased, hereby consents to and joins in the Petition for Reformation and Merger of Decedent's Inter- Vivos Trusts Under 20 Pa. C.S.A. §§7740.1(b), 7740.5 and 7740.8, for the purposes expressed therein, and acknowledges receipt of a copy of such Petition, including all Exhibits thereto. Additionally, the undersigned confirms that he is executing this Joinder and Consent both for himself, individually, and on behalf of his minor and`:unborn issue (if any), in accordance. with 20 Pa. C.S.A. §7723(a). ALEX L. PETROFF COMMONWEALTH OF PENNSYLVANIA COMMONW LTH C? „ Ei~NSYLVANIA SS. NOTARIAL 3FAL COUNTY OF I,Q ~n-Q~ ; AAlE ~• BERKHEIhAE¢. ;~3otary Public Palmyra Boro, Dauahi~: County My Oommission Expirrg,18m.15, 2011 On this, the , ~ day of ~ ~ , 2010, before me, he undersigned officer, personally appeared ALEX L. PETR FF, known to me, (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. No Public IN THE MATTER OF THE ESTATE AND TRUSTS OF HARRY TOULOUMES, a/k/a HARRY N. TOULOUMES, DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION N0.2009-01166 EXHIBIT "N" JOINDER AND CONSENT TO PETITION FOR REFORMATION AND MERGER OF DECEDENT'S INTER-VIVOS TRUSTS UNDER 20 Pa C.S.A. &&7740.1(bl. 7740.5 AND 7740.8 THE UNDERSIGNED, STEVE C. NICHOLAS, ESQ., individually and as Co-Executor of the Estate of Harry Touloumes, deceased, hereby consents to and joins in the Petition for Reformation and Merger of Decedent's Inter-Vivos Trusts Under 20 Pa. C.S.A. §§7740.1(b), 7740.5 and 7740.8, for the purposes expressed therein, and acknowledges receipt of a copy of such Petition, including all Exhibits thereto. STEVE C. NICHOLAS, ESQ., Individually and as Co-Executor of the Estate of Harry Touloumes, Deceased COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN SS. -Fh On this, the a ~ day of ~Q1 L _, 2010, before me, the undersigned officer, personally appeared STEVE C. NICHOLAS, ESQ., known to me, (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same in the capacities indicated, for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. .. C~ ~ Notary Public -die ~~ ~~ ~. ~wvnarMtst ao Kr.~sr~rr~ ~du9~ ,gAJt1F1~N EtOS ,p~ ~ ~ `4~tt~0.t Thomas A. French ph (717) 233-5731 fz (717) 724-8525 tfrench@rhoads-sinon.com BROADS & SINON LLP FII~N0:86SO/07 May 18, 2010 Re: In the Matter of the Estate and Trusts of Harry Touloumes, a/k/a Harry N. Touloumes, Deceased, In the Court of Common Pleas of Cumberland County, Pennsylvania. Orlahans' Court Division, No. 2009-01166 Robert R. Church, Esquire Counsel to Mary Touloumes, Executrix of the Estate of Harry Touloumes, a/k/a Harry N. Touloumes, Deceased Keefer Wood Allen & }Zahal, LLP 210 Walnut Street P.O. Box 11963 Harrisburg, PA 17108-1963 Dear Mr. Church: We are counsel to Fulton Bank, Trustee under the Harry Touloumes Trust Instrument 'dated March 26, 1980 (thy'"Trust'~l We have reviewed the Petition for Reformation and Merger of D'ecedent's Inter-Vivos Trusts Under 20 Pa. C.S.A. §§7740.1(b), 7740.5 and 7740.8, filed by the Pefitioner Mary Touloumes (the "Petitioner"). The Petition recites that all Interested Parties are sui juris and properly represented, that proper notice has been given to all Interested Parties, and that all Interested Parties consent to the Petition and to the relief requested therein. Further, the Petition recites that the Office of the Attorney General for the Commonwealth of Pennsylvania has indicated that it has no objection to the Petition. On behalf of Fulton Bank, we write to advise you that Fulton Bank has no objection to the Petition and will consent to serve as Trustee under the Trust, as modified by the proposed Decree. Very truly yours, BROADS & S LLP ., Y ,.., B . ' ' .. ~ omas A.' reric cc: Sandra L. I?ummond,'Vli/Relationship Manager TAF/lgr EXHIBIT O n66os.3 One South Market Square, 12th Floor • P.O. Box 1146 Harrisburg, PA 17108-1146 • ph: 717.233.5731 www. rhoads-sinon.com COMMONWEALTH OF PENNSYLVANIA OFFICE OF ATTORNEY GENERAL TOM CORBETT ATTORNEY GENERAL May 13, 2010 Charitable Trusts and Organizations Section 14th Flr., Strawberry Sq. Harrisburg, PA 17120 Telephone: (717) 783-2853 Facsimile: (717) 787-1190 Robert R. Church, Esquire KEEPER, WOOD, ALLEN & RAHAL. LLP 210 Walnut Street Harrisburg, PA 17108-1963 RE: Estate of Harrv N. Touloumes. Deceased \ No. 2009-01166 Dear Mr. Church, This will acknowledge receipt of your notice under Supreme Court Orphans' Court Rule 5.5 regarding the above-captioned matter. I have reviewed the Petition for Reformation and Merger of Decedent's Inter- Vivos Trust, for the Estate and Trusts of Harry N. Touloumes and have no objections. At your earliest convenience, kindly forward executed copies of the receipts and releases signed on behalf of the charities. Please be advised that the above review was made pursuant to the ap tens ~atriae function of this office and has no bearing on any matter unrelated thereto. Be further advised that this no objection is based on the information submitted to the Office of Attorney General and therefore is conditioned upon its accuracy submissions or omissions. Sincerely, ~~ hn L. Downing Deputy Attorney General JLD/srh EXHIBIT P