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05-20-10
15056051058 REV-1500 Ex (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individus~ Taxes INHERITANCE TAX RETURN Po Box 280601 21 10 00346 '' Harrisburg, PA 17128.0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth _ _ _ _ _ __ _ 305-38-7584 :03/09/2010 10/24/1939 Decedent's Last Name Suffix Decedent's First Name MI Nehrt 'Jonra K (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW Ct3 1. Original Return O 2. Supplemental Return C~ 3. Remainder Return (date of death prior to 12-13-82) ~ 4. Limited Estate C~ 4a. Future Interest Compromise (date of t~ 5. Federal Estate Tax Return Required death after 12-12-82) C'!~ 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust __0 _ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) ~ 9. Litigation Proceeds Received C~ 10. Spousal Poverty Credit (date of death G~ 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 CONFIDENTU-L TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number Jonra DeLee Feldman (717) 649-6996 Firm Name (If Applicable) ,__.._- --.-------- - -- ~.__. _.__~~--- REGISTERJl~ LS USE Y ---, . `" - ~ -~• `--~~ ; ' First line of address Z7 ?s . T r~ ~ ~ --~C -- ~ ~ , ~ '•~ ~ . ~ ;=7 64 Warrington Road ~ `~. ~ f?~ a t ~h : , :_? , . ,~., _ , Second line of address ..- r •-~ ~ -~ ~ - t r..~} -i-t y ~-_,¢ ~~~ } _ ,_ .._ _ , City or Post Office E FILED State ZIP Code _._..._ _.. ...__. _...._ _-.,~..._ -- 1 ~ ~--') : :- Dillsburg PA 17019 0 ,., . Correspondent's e-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules statements, and to the best of my knowledge and belief, it is e, correct and complete. Declaration of preparer other than the personal representative is based all information of which preparer has any knowledge. SIG ATURE N RES FOR FILING RETURN ~ DA7E ~ `1~ /~ O "~ /b ~_ ( - ~/~RE rv~l~'I'~ ~,t~~ ~ ~ i ~ lsbr,--~, I~~, 1`~ D - ~ SIGNATURE P 'Y~2ER OTH EPRESENTATIV~ ~ DAT~ f~~ ~ `~ .~. i ~1 _ / FORM Side 1 15056051058 15056051058 J REV 1500 EX Decedent's Name: .10f1f'8 K Nehrt Decedent's Social Security Number 305-38-7584 RECAPRULATION ~~~~ 1. Real estate (Schedule A) . ...........:................................ 1. 2. Stocks and Bonds (Schedule B) ....................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages 8 Notes Receivable (Schedule D) ............................. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. 6. Jointly Owned Property (Schedule F) G~ Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested........ 7. 8. Total Gross Assets (total Lines 1-7) .................................... 8. 9. Funeral Expenses 8 Administrative Costs (Schedule H) ..................... 9. 10. Debts of Decedent, Mortgage Liabilities, 13< Liens (Schedule 1) ................ 10. 11. Total Deductions (total Lines 9 8 10) ................................... 11. 12. Net Valus of Estate (Line 8 minus Line 11) .............................. 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........................ 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. 41,411.96 770, 823.14 812,235.10 14,085.02 1,075.68 15,160.70 797,074.40 0.00 797,074.40 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES _ __. 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 00 0 15 0.00 . (a)(1.2) x .o_ . .... 16. Amount of Line 14 taxable at lineal rate x .0 45 797,074.40 16, 35,868.35 17. Amount of Line 14 taxable 0 00 0.00 . at sibling rate X .12 17. _ _ _ 18. Amount of Line 14 taxable 0 00 0.00 . at collateral rate X .15 18. 35,868.35 19. TAX DUE ......................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 15056052059 Side2 15056052059 REV 1500 EX Page 3 Decedent's Complete Address: Fp1e,Number_,. _.. _. ~.~...~..~.,__w_,. ~_~,.~.... _,.. 21 ~ 10~ 00346 . , ~ . __T_..~..._. __~.~._.~...._._....A..._...v.rm... DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUMBER Jonra K Nehrt 305-38-7584 STREET ADDRESS -- 6210 VVhitehill Drive CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 35,868.35 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 1,795.37 Total Credits (A + B + C) (2) 1,793.42 3. Interest/Penalty if appligble 0.00 D. Interest E. Penalty 0.00 Total InteresUPenalty (D + E) (3) 0 00 4. If Line 2 is greater than Lice 1 + Line 3, enter the difference. This is the OVERPAYMENT. . Fill in oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 34,074.93 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 34,074.93 Make Check Payable to: REGISTER OF WILLS, AGENT . .fir:,, _ _ yE `~ ~~' ~...r f..~:w1 r if .5 j ~~q',~:h'f' # y'~~3_' 7y`i1:~ ''~ .2 X~ 0`5 :; .7 "'~4'Y `?„'o- _~:• - .:... .n-.., y,. .., .r,. `< .-r:, r~ ~~~,.,~~x,,x5ra4t,LE`~+'ay. Y~s~, wf,~. ~ .,, ,~I, ~~~ r:, h ^f - t h ti~ . n>'T ~`N7~` .~ f 1 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 properly within one year of death without receiving adequate oonsideration? ............................................................................................................. . ^ 3. Did decedent own an "in trust 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. '.a ,~. , ,~, ~,`r,-ti E t - '°'%° ~.~,:: ~~ s ~5 ti's" .F ni 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)j. 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 beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-0ne years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)). The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent, [72 P.S. §9116(a)(1.3)j. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1508 EX+ (6-98) COMMONVVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEpt~ILE E CASH, BANK DEPOSITS, & MASC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Jonra K. Nehrt 2010-00346 I Include the proceeds of I~igation and the date the proceeds were deceived by the estate. All property joiMiy-owned with right of survNorship must be di3closed on (Schedule F. REV 1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEp11LE N FUNERAL EXPENSES ~ ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Jonra K. Nehrt 20h 0-00346 Debts of decedent must be reported on Schedule L ITEM NUMBER DESCRIPTION A~~ A. FUNERAL EXPENSES: 1' Malpezzi Funeral Home (funeral, death certificates obituaries) 9 928.02 2 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 0.00 Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City _ State Zp Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as daimant's, attach explanation) 3, 500.00 Claimant Eric B. Nehrt Street Address 62 Warrington Road City Dillsburg .state PA . Zp 17018 Relationship of Claimant to Decedent SOn 4. Probate Fees 155.00 5. Accountant's Fees 200.00 6. Tax Return Preparer's Fees 200.00 ~. Cumberland Legal Journal 75 00 Death Certficate for deceased son 27.00 TOTAL (Also enter on line ~, Recapitulation) I ~ 14,085.02 (If more space is needed, insert additional sheets of the same size) APR-O1-2010 02:30PM FROM- l~ T-679 P.001/001 F-T54 ~~ o~~~ts o1z~1= ~ . _ ter,.- . N~~a~I~N .r ~.- .- r~ ,, r ~ ~~ 1 Ot~71~ '` -k° i n Titl e :~. M ~ ~a . ~~. '~`~ - subtitle ~~~ 5calc 1:1000 - ROaci Municipalities Rail 100 yr Floadplain Parcels (------ Easements) (~~_ ~] Soi Is) 01=% Parcel Key: 2000oNC0127E00 locaOon:PR1VATE w Owntr: NEHaT )pNRA K lend Velut: 538190 guildlnq value: so Total valuo: $38390 Dted BooWP~ge: 01 Grantor: Clean 6~ Green: N AQeagc: ~ .138 hand CIASS: 100 Sale Pace: $ Sage Date: Homestead Code: Homestead Approv.: Nomeste6d 96: Farmstead Goda: Farmstead W6: ~'~ FacetWin Screen Print for pub1ic04, from "CAMA_Login" 3/10/2010 12:11:12 PM CUMBERLAND COUNTY ASSESSMENT OFFICE 2004 BASEYEAR NEIGHBORHOOD: 1036 CONTROL # 10004932 DISTRICT: 10 - HAMPDEN TOWNSHIP SD: 4 PARCEL: 10-19-1604-006. SPEC ID: LOT: L-0067 Tback: Short Name NEHRT, MILTON LEO & JONRA KAY ---~ LAST NAME NEHRT ~ ~ PROPERTY TYPE: R (FIRST NAME MILTON LEO & JONRA KAY r-- ~ ~ ~ ~C/O NAME ~ SALES (ADDRESS( 6210 WHITE HILL DRIVE ~ ~ DEED BK/PG.....0024N-01100 I IADDRESS2 ~ ~ DATE OF SALE... (POST OFFICE: MECHANICSBURG ~ ~ SELLING PRICE: STATE & ZIP: PA 17050 I I I ~ i ~ i Situs: 6210 WHITE HILL DRIVE r-- CURRENT VALUES -~ Prop Descrip.: VILLAGE OF WESTOVER ~ Assessed Fair Market LAND DESC: LOT 67 I FMV - 209400 L - 50000 LAND USE TYPE: 101 ~ C&G - B -. 159400 ~ DEEDED ACRES: .24 ~ approved? -> T - 209400 Screen 1 Enter Selection > Record: 26726 Number -Switch Screens, X -Exit, J -Jump Mode, F -Forms, I -Image Down Arrow -Next Entry, Up Arrow -Previous Entry, ? -Screens, B -Browse 0000031067 REVOCABLE TRUST Transaction Summary 04/01 /2010 Post Date ID Eff Date Transacti... Trans Amt Balance... Int/... Fees New Balance Description Prev Availa... %% APY Earned 0.35% 03/01 /10 to 03/31 /10 '~ 11\~ 03/31 /2... S 0... 03/31 /2... Dividend ... 11.69 11.69 0.00 0.00 39,430.93 0.349% 39,414.24 V Check Received 17.25 Check Received 33.53 . Check Received 19.08 ~~~ 03/10/2... S 0... 03/10/2... Check D... 69.86 69.86 0.00 0.00 1,822.91 1,753.05 Page 1 2175 Bumble Bee Hollow Road ~ AmeriChoice Mechanicsburg, PA 17055 Phone: (717) 697-3474 FEDERAL CREDIT UNION To1lFree:(800)240-4364 Building Relationships For Life Fax Number: (717)697-3713 www.americhoice.org Statement of Accounts Feb 01, 2010 thru Feb 28, 2010 Account Number: 31067 Account Balances at a Glance: Checking: 5,853.05 Savings: 39,419.24 Certificates: 0.00 Loans: 0.00 THE JONRA NEHRT REVOCABLE TRUST 6210 WHITEHILL DR MECHANICSBURG PA 17050-2342 Relationship Reward Level is: General PAGE 1 of 1 Please ensure that you use the amounts on the IRS tax forms (1098, 1099, 5498) each year when preparing to file taxes. Your December 2009 account statement may not reflect all year-to-date amounts due to our core system upgrade. Attention Stars and Stripes Reward Level Members! Did you know AmeriChoice now gives you debit card 5 cent, rewards? Every time you use your debit card with a signature instead of your four digit pin number, you will receive 5 cents. Log onto www.americhoice.otg for more information. REGULAR SHARE - 0001 Date Transaction Description Additions Subtractions Balance 02-01 Balance Forward 34,917.18 02-25 Deposit by Check 4,492.53 39,409.71 02-28 Deposit Dividend 0.349% 9.53 39,419.24 Annual Percentage Yield Earned 0.350% from 02/01/10 through 02/28/10 02-28 Ending Balance 39,419.24 Dividends Paid Year to Date 16.52 SHARE DRAFT - 0013 Date Transaction Description Additions Subtractions Balance 02-01 Balance Forward 1,735.80 02-25 Deposit by Check 17.25 1,753.05 02 28 Ending Balance 1,753.05 Dividends Paid Year to Date 0.00 SHARE DRAFT - 0014 Date Transaction Description Additions Subtractions Balance 02-01 Balance Forward 4,100.00 02-28 Ending Balance 4,100.00 Dividends Paid Year to Date 0.00 YTD SUMMARIES TOTAL DIVIDENDS PAID REGULAR SHARE 16.52 SHARE DRAFT 0.00 SHARE DRAFT 0.00 Total Dividends Paid Year to Date 16.52 ~~ OLD MUTUAL ~- Financial hletwork Old Mutual Financial Network 777 Research Drive Lincoln, Nebraska 88521 PH 1.888.702.2194 FX 402.479.0198 OM FINANCIAL LIFE INSURANCE COMPANY OM FINANCIAL LIFE INSURANCE COMPANY OF NEW YORK April 13, 2010 Jonra Nehrt Revocable Living Trust Jonra DeLee Feldman & Eric Nehrt, Co-Trustees 62 Warrington Rd. Dillsburg, PA 17019 STATEMENT OF BENEFITS Policy Number(s) L9124213 L9122035 Death Benefit $285,704.10 $192,261.75 Interest from to at Settlement Interest Tax Withholding Subtotal $285,704.10 $192,261.75 TOTAL $477,965.85 Payee: Jonra Nehrt Revocable Living Trust Taxable Amount L9124213: $184,579.79 L9122035: $192,261.75 A check will be mailed from our Lincoln, Nebraska Service Center under separate cover. If you should have any questions, feel free to contact our office at 1-866-702-2194, extension 3322. Sincerely, Ashley Young The Claims Department OM Financial Life Insurance Company w w w. o m f n. c o m Old Mutual Financial Network is the marketing name for OM Financial Life Insurance Company (Home Office, Baltimore, MD); and OM Financial Life Insurance Company of New York (Home Office, Purchase, NY). Total Ba~nikin~ Statement 1'N(.: B: irk Fir tho parir~d 02/04/2010 to 113/04/2010 01328 JONRA K NEHRT JONRA D FELDMAN POA 6210 WHITEHILL DR MECHANICSBURG PA 17050-2342 '~` PIVCBAI\il~ Primary account number: 51-4004-6273 Page 1 of 5 Number of enclosures: 0 ~i For 24-hour banking, and transaction or ~', interest rate information, sign onto PNC Bank Unline Banking at pnc.com. '1~' For customer service call 1-888-PNC-BANK Monday - Friday: 7 AM - 10 PM ET Saturday & Sunday: 8 AM - 5 PM ET Para setvicio en espariol, 1-866-HUtA-PNC Maving~ Please contact us at 1-888-PNC-BANK ~ Write to: Customer Service PU Box 609 Pittsburgh r^A 15230-9 38 Visit us at pnc.com TDD terminal: 1-800-531-1648 ):'<~r heyrii•~~ hnp:iirrrl cl.ir..ncx only Relationship Oveirvi®w ~+r-rrrrrr~-r~rrrrrirr~r i ~ r~-r.rr ~~~r`r Banlr Depaait Accaunta Description Account Number Irrtc>rcAst C:Irec~kirr~; ;iI.-4U04-(i'~fi3 Fr~rfi~rrn::urc•e It~c.mc~y A~ark<•t 5()-04:18-I5`?f3 'I'utal Deposits Effective March 1, 2010 Deposit Balance l l ,307.8=I .:a8 t 1,31.3.42 Due to lower check volume and efficiencies in check processing, the Federal Reserve Processing Centers have consolidated and all checks drawn on any U.S. bank will be considered local. Funds from check deposits will generally be available the next business day. Special rules exist for accounts open less than 30 days and for large dollar deposits. An updated Funds Availability Policy ~ritl bL =rcluded with your nex± statesmen+. If you have any further questions about our Funds Availability Policies, please contact your local branch office or call our toll-free customer service line for Consumer Customers at 1-888-PNC-BANK or for Business Customers at 1-877-BUS-BNKG. Qur Representatives are available Monday -Friday between 7 a.m. and 10 p.m. ET, or Saturday and Sunday between 8 a.m. and 5 p.m. ET to assist you. Now is the time to contribute to your IRA. Making the maximum IRA contribution, (up to $5,000 or $6,000 if you are age 50 or over), is a great way to achieve the retirement you want. Be sure to act before you file your taxes if you are making a tax-deductible contribution for 2009. Income limits a I Please consult our tax advisor for further information. Ciet r4warcicci 1cn-your cvcryd~ty 1}inking rind purchascti ~t-ith I'N(.' pointt(~1VI). P<ty a l~i.l1 c~nlinc, ~~trn points. 1J tic your I'NC' Visa C'lteck t.'ard, earn points. .1dd. ciircct ciepc~sit~ ~:ar-n paint::. Be.tit part, cnrollmont is lice. Inr-oll tad~ry art pnc.cc~m`paints ar 1-$86-1'NC.`-4,oints. SrrVrllg IllOrl~y hers nz~-er lien sittiplzr. ~lchi:ve your servings g~sal by opening <r Staten~rent Savings account with :~~utc~ Srrvintis. .Auto Savings makzs ~rutorrrrrtic trrrnsiers ti•ort~ ycxu~ ~ ~''~~. ~ ~'~~S Confirmation Ameriprise Financial Services. Inc. 701Q0 Ameriprise Financial Center Minneapolis MN 55474 www.ameriprise.cam ~ (804) 862-7919 illill..I..!!II!!IlIIIIIlIIIIIlI.l.!!I.lIIII.I.~lIIII.I.IIIIIII!! Ameriprise riJ Financial Account number: gg31 3564 5854 2 qq2 Owner: Jonra K Nehrt TaD o Mrs Jonra K Nehrt °0 621q Whitehili Drive o ~ Mechanicsburg PA 17050-2342 Ameriprise Advisor Center ($00) 297-2012 ~tVS Casfi ~utl~n~gea~nenx fund --- CUSI#~ 7~~5~9~.3~C~5 Date/Transaction Class Amount Price Shares February 01, 2010 Graft Redemption #01029 A $4,000.00 $1.000 4,000.000 This transaction was executed by American Enterprise Investment Services, Inc. ("AEIS") as Agent for you and far the mutual fund purchased or redeemed. 7-his transartion was executed directly between AEIS and RiverSource and not through a specific market center. Cther information regarding the exerution of the transaction inrluding the date and time of the transaction will be furnished upon written request. Your account type is cash. Settlement date is the business day following the date of the transaction. Prices are rounded to the nearest one tenth of a rent. Sales charge amount is included in the price. Many mutual fund companies offer sales load discounts to customers that have invested over a certain dollar amount. These discounts may be calculated based on your current purchase or on your aggregate holdings, and may also include the holdings of your family or househald members. To ensure. that you are obtaining all available discounts, you should talk with your broker or financial advisor, or check the fund's prospectus cx website. Please read impartant explanations and disclosures on last pages cif confirmation. Infnrmatiran surmmary as of i~~bru~lry C11, ~b~( Total Shares - Class A 3,928.700 Dius Yr-to-Date - Class A $0.24 Value per Share - Class A $1.000 Taxes Withheld Yr-to~-Date $0.00 Value of Shares - Class A $3,928.70 Dividends Accrued - Class A $0.14 Account Value $3,928.84 Member: Financial Industry Regulatory Authority (FINRA} Securities Investor Protection Carp. {SIPC) Please review your statement. carefully. If you notice an error, please notify us irY~mediately. Failure to notify us within 30 days will canstitute your acceptance of the content. You may direct any duestions tc) yaur finanriai advisor or service offir.P. Q ?007 Ameriprise Financial, Inc. All rights reserved. V f.. Page Z of a. ii~~i~m~i~~iiflu~~i~~~iu~ni~ii~~ii~ 9210359467 #BWNCKKY ~4889451127082330tF MDG2005 0001141 1 MB 0382 09231 S BEGINNING RATE ANNUAL ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ MONDAY YIELD JONRA K NEHRT O1/11/10 2.00 2.02 6210 WHITEHILL DR MECHANICSBURG, PA 17055-2342 01/18/10 2.00 2.02 01/25/10 2.00 2.02 001141 02/01/10 2.00 2.02 02/08/10 2.00 2.02 Summary of BENEFITS, INTEREST, and CHECK REDEMPTIONS for the period: JANUARY 16, 2010 THROUGH FEBRUARY 15. 2010 ACf4UN~ ~MU6AHER Please complete the Change of 9 210 3 5 9 4 6 7 Address Form on the reverse side PRIMERICA ESTATE ACCOUNT Primerica Lifc Insurance Company ACCOUNT NUMBER STATEMENT • Please return this Change of Address and any other written correspondence to: PRIMERICA Life PRIMERICA ESTATE ACCOUNT ~~ -: c/o The Northern Trust Company P.O. BOX 92987 Chicago, Illinois 60675-2987 JONRA K NEHRT DFLT GENERIC 1141 P NNN PRIMERICA ESTATE ACCOUNT Change of Address Form ~ ~ ~~ L~~1fl1NG fiM E 1~V:~Y April 8, 2010 Jonra Delee Feldman 64 Warrington Rd Dillsburg, PA 17019 RE: Jonra K Nehrt SSN: 305-38-7584 DOD: 03/09/2010 Dear Sir/Madam: In response to your request for Date of Death (DOD) balances for the customer noted above, our records show the following: Checking Account Account # 5140046273 ~ Established: 01/01/1965 JONRA K NEHRT DOD balance: $ 11,147.59 + 0.08 accrued interest Savings Account Account # 5004381528 Established: 11/16/2004 JONRA K NEHRT DOD balance: $ 5.58 + 0.00 accrued interest Please note that this office provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings). We do not process any financial transactions or provide statements. If you need assistance with any of these items, please call 1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. Sincerely, National Financial Services Center PNC Bank, N.A. Member FDIC Page 1 of 1 Malpezzi Funeral Home A Market Plana ~~'ay (717) 697-4f~9fi Mcchanicshurg, PA 17055 ww~.v.mal er~ifuneralhame.com 3eremy .i. Shartzer, FD ~tirhael ,1. "~laipezli, owner; FD kyle t:. Knipe, FD March 16, 201() Mrs..}. Delee Feldman 64 Warrington Road Dillsbtarg„ E'~ l 7U l 9 ~C~~~,~ e ~ ~~~ ~' ~ 6--- The Funeral Service for Jonr~~ Kay Neht•t Wt~ sincerer a.}~preciate th.. cotlfiCicrlce y~~u Ita~e })l~jced in trs ~tnd «'ill tot:;i,~it~ tc) ~.lstst .L~>ti ;n e~et-l. ~~~a}~ tive c:an. Please fe~1 free to cc)ntact us it'vi-u h~~ve Gtn~ qu~tions in re`ard to this st~ttemetit. .(.ftl: Ff)1.1.OW'1'~(; l~ :~'~ I I t:Ml/.}:D ~"T"~~ ff=:a-tt~'NI' O1' •l l ll~ `~I~.RVIC'[:~. 1~.1('tl,l l~ll:ti..~1t''t"t)f~•tO"["1V1: t?(1[ ~IP~11~:'~"I . :'1'~[) f~11?RC'((A~I:)t5t~: "I't1:1"I~ YOl 5C:?l.tC'"1"t;!) 1~![C;` \~1:1hltiC; ftlt I ('~I•:R:~L A1tR:~?v(.;E;~~1:'~I'ti. 1. PROFFfiSlO'\Ai.. SER~'It:ES: Ser~.ices of Funeral C:>irectar~Staff ~4,G'S.t)t) I~"tNi:it:llj i~iC)NIl~: SH:R~'I(::E: (:: iiARGi:S ~4,(iMS.O() SEI;I:(`TF.D "~1ERt:'H:~tiI)(tiE: St>lid Poplar C'a51:et ~?.:~~-~.UU Guardian t:iurial ~'<7utr ~ 1,1 ?5.()(l f3utterft~• R~t_>istc~r ('~;~•I:~~!re ~9~.f?t? .I'i~IE f.:'()~ t (:}i: t)E;K SE~;R~'It'i°:~. EC71~11'11E:ti"1', ~~i} ~1i•:E2t::Iir1~D(Sl: 7'NA'i ti t)t tt:1~'F: ~k l..i;t•.i'E:t) $9,2=i0.Qt) ,~ [. [~I [f: "I t~•1E l~l.:*t:1t:11 -1RIt:~~i;f~~~]l * ? ~, tiA,'=.h1- ~-1:11)!. ~t f:. ~,!;\ :;tic. i,:;~ !:.'I;R 1;11ti !' :14'~il:.ti l~~ "I~(.) O'1 } 1E':12.5 ;1ti ;1'ti ~1(.'(."C)tit~~1(?!?:~ ! 1~ )ti 1 t11:~: I~O1 [.O11'l~t i [ti :11 ~~i: C CIt.'y' f~l\C:i F(-R [ I li )~t= C'1-(r1(ZC.it":S. C`ASN ADVANC.'E~: C'emctery Equipmertt ~ ] Eij.OU ("'~rtifir:ci t:)c~tth ('ertilic;<ttc•~ SEiC).UU '~c:~+-spaper latices -Patriot '~~'<_'t`~.t)? Nrwspap~r notices - [)ills)nir ~ ~O.UU iVE ~i' ~rci1:?t'1' '~c,i;~ ~:~, - {11~ t?7a1.lf"' .p-,A.~.~,~ f=lowers ~ 1 ti9.UU TOTAL. CASN :~1ll~'A;tiCES AtiI) 4t'(:~CL~i, ('NARC;l:S ~G$$.t)2 itil !_x:11 ['.~11 ~-11 " 3' ' t)(tiC O1 ": t C'K1~:L)r 1 ~ ~U.i)(1 'i'()"T,~1i.:.:~ 1~i()t.'tiT' D1'E ~9,92$.i12 _. ~~~w~rrrc/ '~ Manage your account oallne: Additfonai contact information ww.w.chc~e corn/credlic~rcfs conveniently located on rQVerse-side ACCOUNT SUMMARY Account Number: 58>!6 9622 Ot324 5495 Previous Balance $108.63 Payment, Credits -$108.63 Fees Charged +$1.50 New Balance $1.50 Opening/Closing Date 02!05!10 - 03104!10 Total Gredit Line $500 Available Credit $498 PAYMENT INFORMATION New Balance $1,50 Payment Due Date 04/01l t D Minimum Paymr~nt Due $1,50 Late Payment Warning: If we do not receive your minimum payment by the date listed above, you may have to pay up to a $29.00 late fee and your APRs will be sut.>ject to increase to a maximum Penalty APR of 23.99%. ~~ ~~ ~ . ~~ ~, y::,,, `~ I "~~~ 1 TJX REWARDS SUMMARY POINTS Previous TJX Rewards Balance 0 Here's an easy way to calculate ~ Net TJX Rewards Earned 0 the value of your TJX Rewards: Forfeited this period -443 1,000 points =one $10 TJX Rewards Rviti Ardv (~vuvd v v~irttfi~~.it~. Remaining TJX Rewards Balance 0 ACCOUNT ACTIVITY Date of Transaction Merchant Name or Transaction Description $ Amount ,. .. ..~ 02119 Payment Thank You Electronic Chk -109.fi3 03/04 MINIMUM INTEREST GHARGE ~ 1.50 TOTAL FEES FOR THIS PERIOD $1.50 _.;~~'71~t. ~._., ~3.. , . , . .~,.._ ... Total fe©s charged in 2010 $1, 50 Total interest charged in 2010 $1.88 Year-tadate totals reflect all charges minus any refunds applied to your account on or after January 31, 2010. INTEREST CHARGES YourAnnual Percentage Rate (APR is the annual interest rates an your account. Annual f3slance Accrued Balance Percentage Rate (APR) Subject To Interest Interest Type 28 Days in Cycle Interest Rate Charges Charges Purchases 21.99% (v) $0.00 $0.00 $0.00 Purchases 2 t .99% (v) $56. t 6 $0.00 $0.00 (v) .Variable Rate Please see Information About Your Account section for the Calculation of Balance Subject to Interest Rate, Annual Renewal Notice How to Avoid Interest on Purchases, and other important information, as applicable. IMPORTANT NEWS Paying your TJX Rewards credit card bill is easy: go to www.chase.com/rrediteards, call the number on the back of your card, or send payment by mail using enclosed payment slip. Note, payments not accepted at T.J.Maxx, Marshalls, HomeGoods, or A.J. Wright stores. ()V01001 FIS33:l37 D 1 t OOU N Z 04 1003~i)4 Peye 1 vl t Ufi451 MA MA U(i'705 0(i31W4U1104fiUG"/0501 X 0353 PlSt0427 Customer Account Information For Service To: Jonra Nehrt 6210 Whitehill Ur Account Number: 24-1286888-3 Premise Number: 24-0390462 Bil/ing Period & Meter Information Billing Date: Mar 03, 2010 Billing Period: Jan 26 to Feb 24 (29 clays} Next reading on/about: Mar 25, 201 U Rate Type: Residential Meter readings in current billing period: Meter Number N044159458 is a 5/8-inch meter. Present-actual 328400 Last-actual 322700 Gallons used 5700 Water Usage Comparison Monthly usage in hundred aallans. ., .~ '::~ ;i :~ :; Billing Summary ----------Prior Balance------------------------ ~ Prior Water Balance ~ $13.06 Payments prior to Mar 03, 2010. Thanks! -13.06 Total prior balance, Mar 08, 2010 .00 ----------Current Water Charges-_...____ Service Charge ~ 1.3.00 V'Jatei Vvlume ($.007890 x 5,700) ~ 44.97 5TAS' F'AWC: Water 0.45%, ~ . 26 Total Usage Billed u 58.23 •-----•---AMOUNT DUE -------------•---•--- ~-$58.23 ~~ -~~. ~~ /~~/ ~ i 2 0 1 0 Messages to you from Pennsylvania American Water Any portion of the water charges which is not paid as of 3/29110 will be subject to a 1.50`3 penalty. Approximately 3.90 percent or $2.27, of State taxes ar-e included in your current bill. Effective ,lanuary 1, 2010, the State Tax Adjustment Surcharge (STAB) ir)rreased from 0°l~ to D.451~. ' Effective November ), 2009, the Distribution .System Improvement Charge (DS1C) was decreased to D~%. OS1C funds the replacement of water distribution facilities. " 1MP4RTANT INFORMATION ABOUT YDUR DRINKING WATER -- Availability of Monitoring Data for Unregulated Contaminants for the Greater Mechanicsburg 5'ystem (PWS ID: PA7210029); Our water system has sampled for a s. unregulated contaminants. Unregulated contaminants are those ttrat don't yet have a drinking water standard set by U. S. Envirarrmental Projection Agency (EPAj. The purpose of monitoring for these conta-nir~ants is to help Ef'A decir whether the contaminants should have a standard. As our customers, you stave a right to know that this data is avail if you are interested in learning more about this required testing, please contact Water Quality Supervisor Jon Prawd at (717) 774-7404. Monitoring conducted during 2009 did not detect the presence of any of the unregulated compour UU'L1t35+W2t85 PCKMK7 TAVU:i 13 Customer Service & Emergencies 1 ~~800-565-7292 (24 Hours For Hearing Impaired Customers TDD 1.800-300-6202 (24 Hours) Visit us on the INTERNET: www.pennsylvaniaamwater.com f~AW1goAW639t AtM 9ri02 2 M A M .1 J A 5 C) N D J F' M 0 a p a rt u u e c o s a e a 9 r r y n I g p t v r, n b r 5-_ 6AS ff~-YlCf Billing Summary for ~rvice to: JONRA K NEHRT 6210 WHtTEHILL DR MECNANlGSBURG PA 1705b Rate Classification: Residential Heating Billing Period: 01/2812010 to 03/0212010 t33 days} Company Read Questions? Call 800-276-2722 or write to UGI at PO 80X 13009 Reading, PA 19612-3009 "Your current UGl charges include State taxes totaling about $ 3.98. Past 8iii Information -UGI Utility ~UStUt7i8t' NttCt?b~l' The account balance on your last bill was ................ $ 165.35 Thank you for your payment of ..................................... -165.35 213 536 6630 11 Your balance as of 03/04/2010 ................................... ~~:~5' Currant Biil intorrnation -UGI Utility Customer Charge .............................................................. 8.55 Commodity Charge ~ 91 CCF at $0.85407} .............. 77.72 Distribution Charges (First 50 CCF at $0.44460} ... 22.23 Distribution Charges (Next 41 CCF at $0.38000} .... 15.58 PA State Tax Surcharge .................................................. -0.36 Total Current Charges - UGl Utility ............................... 123.72 UGI Utility charges owed this bill .................................................................................. $123.72 Total Amount Due, Please Pay by Due Date (03/25/2010) ..................................... S 123.72 Meter Information -Next Read Date March 31, 2010 6.60 5.94 5.28 a. s2 3.96 3.30 2.64 1.98 1.32 0.66 0.00 Last This Average Year Year GCF/day 5 23 2 76 Meter Number previous Reading Present Reading CCF Used 1160525 4345 (company} 4436 (company} 91 Messages from UGI 'Your current price to compare is $ 0.85410 /GCF. • Your total annual usage is 622 CCF. Your average monthly usage is 51 CCF. • We can make your energy cysts easier on your budget with our 12 month Budget Billing plan. Your monthly payment would be approximately $ 82.00. For more information about this plan call UGI. • Help prevent pipeline damage, accidents and service disruptions. Cali 811 before you dig. 'Sign up to view and pay your future UGI bills online at www.ugi.com. /~~/ t ~. ~ ~ ~ ~~~ 8 Daily temperature 33°F 30°F If you pay at a payment agent please take your entire bill. Make check payable to UGI. Keep this part for your records. important information is on the back of this bill. -~.T,............ _ ... _ _ _ FMAMJJASONDJF 2009 Months 2010 PPL Electric Utilities Electric Service l:rx: JONRr1 K NI;T•tll'l' till () wHtT~litl:.t:.:1)lt. t~tl:t.l::lr'tNl~.,.C11:~1.~.K~.T .t1J~ ~ 7l)!l.? Qu4~fionti about this bill`s }'lr~sc~ cr.>ntacl us h A t Ci a! l.-t~UU-:~42-S77S ~ i -xo a-n~ ~ ~.,-~~Y a ~~ nr write t~-: Customer Serr~irc $27 l iatlsr-tan Rci. Al}r;citown, PA ] 81 t)~-~~ i~12 Electric [.J ~~ `I"his);raph shrsw~s your elc~ttric -.~sr~ ov~rr the last 1 i months. "Cv~~ of lV~cter Readinl;s: .Actual Ark jtistr,~i f:~stinate~ C:'ustottter 1'a~;c ~~ Summary Page I~alance as itf Mar i b, 2t)l it t'1:la.I' aes: 1'c-ca~l'I'[., l I.l::t~"I~ltlt:` t 1'l'CLI"l~ll :ti C'ha.r.~-r:~s 'Y'oiit Bill tS~c,c ~itut ~mb~.r :': 4 ~~ I (.)()-7K()U I . t~:~ : ' i~:r~ i~tliri : 4~i~:i~vi tp ... ;.. ~i1.Ot! "i~1.$2 .. , . a~'~I~i~.>~t+E~~x~tt, flu ~1~rclr ~fi~ca 11. t <~~.2~~~#~. ........<: ~;..:. Account liatatlr:e ~;3~}.S2 ~~ ~ l K.V4'}-1 _ Average I'et I~ay hiett~r 12caciin€; Information Meter #7U27U1-G4 Mttr l ti Actual 7 t 7i'i7 }~eh 12 Actual. _ 71527 32 T)a 's KV4'1-113llu~ -~ 2~(1 ~1ti°era~c -filar lt)U~,i ZOIU `l~~}m~. craturc '3fil~ 38I~ Ycs-rlr~ 1}sc: 'Total Avc~ra ~c l Jsc Mc-nth~v ~1ltt 2008 - M.ar 2000 } t)7~1A ~3{)Z} 11.]-r 20()x) -Mar 2Ul 0 K2~fi (i87 (:)then important inf~~rrnation on back. ~ .... ~~~. r)Ir, 1~;~;tlr ClilfttllU P1"ff:1l rft.f:I 114 .lt'~.~t.rls~.l t~f ~.. ~~•tfci-VUt"...~u us^...~t ,r v~re..~.~uw."• ... . statt:'s t.)Iltr t:.:a~l Itotilicativtl sy~teln to locate any tznrierl;rr)und ritility litlc•s. Yotl ca.n do this by ~im.ply riialin K 1 1, whicll well cr)IUlect yr)t.l to the t )ne t.'a.ll systc~tn. Iie safEa anri"call ~1~ bcfrrre you cliff. With paperless billirl~, ycxl can tc,ceive atYd lay yc)t.lr I'PI.., l~.lcrtric t.ltiliti~~s hills c)nlt.nr:~. I lie l~rrocess is l:rec~, quick, convenient axld scc:urc. ~l~o learn snore or si~tt t.tp, visl.t ww~v.pplelectric.cut~n. t"lean thr: coils ota rile back or bottorrl r~i~yorlr refrigerator every ~~ tnontlls. 1.3ttsi covereri coils v~Yasre en c:rly_ Save postage attct late cllatges - sign ul- t-ot' Autc-matec:i }3ill }'ayrnent. l.nfonnatic~n ahrntt al~plianre energy else and tinns on 5avin~ ellt~rgy are availahlc~ tllrr)i.sgh they }~.ncr~y [.ihran~ on our Weh Site, www. ppl elect r~lc. corn. ,tom liilling C't+~te Date: 02.'.14/1Q - O;i/13/l0 ~~ x ;~CCI:)11111 ~ tlttti)er: 4fi4t)08:i5(i7(]t) 1~ Fh~w '1'n C'ontact t1s: . 1-8(l()-:~31-(?S()Cl or t'> 1 1 irc.~nt ~-c>ur c~}1 E,}tc~rte . Fc7r 1)et-i'f1}ttrtl c,f lie<trin}.t ('u.~tc~ntcrs ("1 1~~'i'}'})ll) 1-8(iEi-341-GSE~7 V-'ireless titxmbcr 717-5O3-(~ 1'? 1 _ ~ ~. ~=~ ~ ~ , ~,,~ ~ ~~` ~~'~ Pret~it-as Balance I'a}'ntent Posted 48.43 -48.43 i ~./.ii i~l.`.i~J M.OV Vic-nthly Service ('h-~rges 39,98 Credits/i,d~ustmettts/t)iher ('barges 3.79 C~overntnent Fees & 'fa~-er• 2.62 't't> lac r~c:dctctrr~ tri-ro ~•~:~r bt~nl+r u~:et~tant. an~~i'tcr .~pr 1i6, 2Qlt>M 47 . ' ~S J _ . ._ _ . Tatai~AmnY~nf Due $~?.US _._.~ 'T`his bill ic~fl~cts cl-cjr-~cs th~-t dry nc~t r-ppLt-r c~a thy:: t~r~~=loos ~ !~t~1tE ITlcttt. ~~dd a Line with Family Talk from J4T&T (iii ~itwr}-lintr• ~~~lt):tily'1:'alk(It) ~lan (ctr just ~C~~).~~),%montb and acid up tcf th.r~e addi{itanal ]inns !r)r t;)nly ~9.~19 each. "I"r.) sign up call Rf?p-44t)-] t`i72 car visit ;~~ I T .C,'.(:)Mr'Jt11~)I)AI:11~'C? ..-~,'' ~Jv Return the Ex-t~iutt t,eio»~ tt~itly par meat i.-nh' to AT&'1' 39a#,#lit.~. t .. , ..... .......... ...... ... .. Inc{ttci~~s: ...... «.. e....... w... ~............ ~...., a....w'....w... w...., w,.. ,.u ... w n..w.,..w.....~... w ...w, ....... li~~P" f - "t 1711 1)orTi~ sti c i - Tnll lntta7-ations,l ?vICaH'1'S & VG~I~.I~KF\17S ~k ()<'14-(1:31.i 0.00 0.00 t:ttlit-»t~i ~xpcl ~~I241 tip, la-o3 1 ~ a,aa o.00 WiireleYS .Data I)AI'~~ 1'r1Y I'IR l''if? (i'; 1~1-I)3"1 O.ao ._...___.o.oo~~".___ 1TIC{11[1tS: Ur-tn i:'connect ISY t-7.;14-(~:3:' 1:; 0.00 0.00 P1C' VI1)Ic) {'r-yY~~t 1.'se t1„ 14-(t3~' 13 0.00 a.oa "Text M:~ I'r-y Per t ,ta ~? 14-Ciz' 1 ~ 0.00 0.00 Iuchtdc~s: - IRt'1 ~I-l:Xt '1'IessAi;ln~ - I~L'Xl ~VTt;Sttfl ~ ; lTt~ `` ss `^~ (j'~ ~1 T ( '~'f ~,, ( "( i~/ TO`fAI~ ~~,I.N`I'tttl~' ~F~Y ~~.E'J ~.f~}~~LI~':f:1 .~ [lsage Charles Sc~ Usa c: C;hnr ~ I)etatits 'I'iC}`t'At. ~7-7J~~t"I ~13r"~Rt~~!1~ _ ....___....w.~...__...-......._...__._-_,_. ..__._-...._.._w..~.__.~._._._..w.w._...w_........_..-.~..__..._ _.w__._ p.g5 Credits, :adjustments & Other Charges I~c~lcrul i,nivcrsal Sttvice ('ht,rge 1.61 Payable To. MICHAEL LANGAN, TREASURER 230 SOUTH SPORTING HILL ROAD MECHANICSBURG, PA 17050 Phone: (717) 737-4822 MAP NO: 10-19-1604-006 Desc: 6210 WHITE HILL DRIVE Acres .240 Deed: 0024N-01100 VILLAGE OF WESTOVER LOT 67 Residential Building II I IN I I I II NI! ~I ~h ~I I~ !II ~~ T~ NI NEHRT, JONRA K M~ 64 WARRINGTON ROAD DILLSBURG PA 17019 ~ ~ jlvl~, 1 ~ -, .~. ~l~~i ~~; Ck- ~' ~) - ~-~' TAXPAYER'S COPY -KEEP THIS PORTION FOR YOUR- RECORDS MICHAEL LANGAN, TREASURER 230 SOUTH SPORTING HILL ROAD MECHANICSBURG, PA 17050 RETURN SERVICE REQUESTED Office Hours: MARCH-APRIL: M, T, TH 9-4:30 AND THURS Bill No: 7269 6-BPM; MAY-JUNE M, T, TH 9-4:30 Bill Date: 3/1/10 CLOSED WED, FRI 8 HOLIDAYS Control No: 10004932 PHONE (717) 737-4822 Assessed Value: Land: 50,000 Improvement: 159,400 Total: 209,400 Discount Face Penalty COUNTY R/E 2.39900 $492.30 $502.35 $552.59 COUNTY LIB .18000 $36.94 $37.69 $41.46 MUNIC. R/E .18000 $36.94 $37.69 $41,46 TAX AMOUNT DUE If Date Of Payment Is On $566.18 3/1 /10 thru 4/30/10 $577.73 5/1 /10 thru 6/30110 $635.51 7/1 /10 or Later OFFICIAL COUNTY MUNICIPAL TAX BILL NEHRT, JONRA K >~o.2s~so ~ ~• 64 WARRINGTON ROAD ~ DILLSBURG PA 17019 ,IIII~~11111 .,~~~_.~ MAKE CHECKS PAYABLE Td: MADEL/NE/it`HARBQLQ, TAx Callettar S23 S BALTlMURE SST DILLSBIIRG PA 1719 -~6q1 PHONE.` 717-432-4711 PR4FERTY LOC;~1 T1014`.• .PRIVATE LN f'RC~PERTY ID/PARC'EL ID N'(): 2t~-ooa-NC-4127-EO-000Q4 NEMRT JQNRA K 621.0 WHITFIIII.L DR MECHANiCSBU:RG, PA 17050 TAXES County :Real Estate Municipal Reai Estate 2010 REAL ESTATE TAX BMLL :FOR COUNTY OF YORK, PA & CARROLL TOWNSHIP RILL NUMBER: 17x4 RILI. DATE: 02/16/IU District No. 2U o ~ ~ 0 a C. G.94S',S: R ASSESSMENT LAND: 38,140 IMPROVEMENT: 4 TOTAL: 38,1.90 TAX RATE ~ TAX AIV[OUNT DURINt3 THIS PERIOD PAY ONE ~~ AMOUNT ONLY _~ --- :.. 4. I SQ ML $158.49 2% DisCOilltt P#~rl(!d OZl16~10 -0411510 ~~ 15.95 I .b20 ML $61.87 Facv Period Q4/16110 -06115/10 ~~Z0~3~ 10% Penalty Period 06!16110 -1~t31/10 ~242.4~ UNPAID TAXES SU9MITTED TO TAX CLAIM AFTER DECEMBER 31, 2010 WILL RlSULT IN ADDITIONAL CHARtiES. Coup y Website: www.YORx-COUNTY.ORG ~J ~ Z(v f ~ ~ 1F YOU DO NOT DESIRE A .RECEIPT, KEEP TOP SECTLON FOR YOUR RECORDS ~lF YOU DESIRE A RECEIPT, ENCLOSE ASELF-ADDRESSED, STAIVt:PED ENVELOPE W1Tla 'r1~tIS ENTIRE BILL ..__ _ _ I~J~SC c.a~c r 'rayment Due Date Minimum Payment Due March 26, 2010 $40.00 Account Number ending in 9257 Enter Amount Enclosed Below °~`°'~"" New Balance 5574.84 ---~.______-__,~ I 'I'!I ' ~~ ~ ~ ~ ICI III. I III I II~~ Thank you for your DirectPay automatic payment. !~ ! ~I~ III ~I ~Itl~ I I II~1 ~ II"il !, ~ `a on 03 27automatic payment of $ 40.00 wdl be OUOt5491 0t 'T U.35'T5 27SUS3HtiU2 83 ~? '~ ~ X10. See Transactions section For JUNRA K NEH ~ ~ additional details. 6 210 ~ Go paperless and make your account WH TEN L DR ~.~'~'~~'"~' t ~,;~'~aformation more secure with password- MECHANI •SBU G PA 17050-2342 ~~'~ ~''~ protected statements only you can access. f }.~~ r Learn more at discover.com/papeNess. s: .~ ~-~~" ,~~ " ~ ~''~..... PO BOX 71084 ~1~r~~~~~~~rr~~r~rr~r~~~~~~ Address, a-mail or telephone chonge~ CHARLQTTE NC 282721084 Go to www,Discover.com or print change in space above. !II'i'I~"II~II'~'~~ItN~ll~,lll~illflllf I,~t., f„ it III ! I~1~'~!~ DOOOD1,986458653656690005?484pD~,12D2D004000 _..,,_ ~ Opening Date: January 28, 2010 "~" - Closing Dote: February 27, 2010 .~ ."~ Discover More Card Accou t S poge i of 3 n ummary Payment information `.~ Cardmember since 1993 New Balance Account number ending in 9257 Minimum Payment Due $574'84 ~`°" ...'` Previous Bolance $1 12 OZ Poymenf Due Date $40.00 March 2b 2010 • ~ Payments And Credits Purchases ~` - i i 2 02 , Late Payment Warning: If we do not receive your minimum payment by the date listed b ~ Balance Transfers r. + 574.84 o ove ,you may have to pay a (ate Fee of up to $39.40 and your purchase APRs far Cash Advances .'~ financo Charges + 0.00 new transactions may be increased up to the Defoult APR of 23.24°la variable Other Fees t 0.00 . flew t3alQnce .. _ . _ _.. _. + 0.00 ... - $574.84 See Finonce Charge Summary section fo for detailed APR inform ti llowing transactions MdhOg~ Your Account Online at v-+ww.Discover.com a on ~•~• ° Credit line Securely access statements and Free online fools, poy bips online and track and view all transactions i l ._,_'~`~"., Cr•a•'it tirc Avc,itc.bla '` $15,700.00 $ ~ 5,12 `.OQ s mp y and easily Make your money worth moreSM--find easy ways to earn and redeem cash rew d •~ Cash Advance Credit line ~': r Cash Advance Credit line Available $7,400.00 ar s NEWT Access your account secure) throw h ou y 9 r `* ~ $7,900.00 y mobile phone ~ Yau may be able to avoid Periodic Finance Charges, sea the .~...,, reverse side For detoils. 3 Easy Ways to Contact Us t See transaction detail for a description of any fees charged <.-.~.. - 0 °w -- Anniversary Month November Opening Cashback Bonus Balance $ 362.90 New Cashback Bonus This Period + 1.43 _ .... ..... _ Cashback Bonus balance.. .... ~. $ 364.33 1'0 learn morn, tog in ar www.piseover.com and select Rewords l . Access your account securely at www.Discover.ctrm 2. Cal! l-$00-DISCOVER (1-800-347-2683) Please have your Discover~-card available. 3. Write to us at Discover, PO Box 30943, Salt lake City, UT 84130 For TDD (Telecommunications Device for the Deaf) assistance, please call )-800-347.7449. Transactions Trans. Qate Post QnM Payments and Credits Feb 19 Feb 19 PAYMENT -THANK YOU Morchandisa ' Feb 10 Feb 10 WAIGREENS.COM #5995 MOUNT VERN ~ 1 12 02 Gasoline Jan 30 Jan 30 ON IL GIANT FUEL #310 DIIISBURG PA 91.75 000015 ~ 38.45 Automotive Jan 28 Jan 28 AUTOZONE # 1883 MECHANICSBURGP Jan 30 Jan 30 A AUTOZONE # 1883 MECHANICSBURG 50.39 $er1Kes Jan 27 Jan 28 PA AAA CENTRAL PENN R LANCASTER PA 16.95 Home Improvement Jan 29 Jan 29 THE HOME DEPOT d 120 MECHANICSBUR 70.00 GPA 307.30 73.98 >'1.01 6.76 'I.75 __ ~: ' ~ , ~~,,,,..~-°''`~~ Mara r. t: Your Account Phone Number F1.c:c~unt Nu~r ~er E II r `: a~ tr? ~r~~~ M!~ ~A~~~ ount at venzon.comlbillview 717-766-0413 ?'1 ~7 766-0~1: ~!i3 !~t'tY ~;; 4~43j; ~~ ~. U'erizon News Get More, Save More Call 1-877--896-5805 to make surf ,~ou're getting the best Verizon services at t° r ~ best value -from phone and Internet, to ~ ~'~' and money- saving bundles. Together ~,v, II evaluate your current services, and fi ~ ~ ways to save you even more. Moving? 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Y _ . ....... ! _verizon.com or 1--gUt-.-- _ ..._ . _... _... verIzon.com/bill a 3 a-erizon.com/billview ~ t'ERi2ON { -8pC••-83~~ a!g~6;I LOCAL REGISTRAR'S CERTIFICATION OF DEATH WARNING: It is illegal to duplicate this copy by photostat or photograph. ~ Fee for this certificate, $6.00 P 16244689 This is to certify that the information here given is correctly copied from an original Certificate of Death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for erma ant filing. ~~~ ~ ~ ~ .~~ ~~~ Certification Number H105-143 REV 118008 TYPE / PRg4T IN PERIIANEHT BLACK IN( w 0 0 Local Registrar Date Issued COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VITAL RECORDS CERTIFlCATE OF DEATH (See instructions and eYamnleta nn mvwe^aal 1. Name of DeoederN (Fast middle, last, suprx) 2. Ssz ~~~~ nvm 3. Sorid Securky Number ocn 4. Dab d Deem (Monet, day, Year) Jonra Ka Nehrt female 305 - 3~3-- 7584 March 9 2010 5. Age (last Bkmdey) Under 1 Under 1 ds 6. Deb of Birth m 7. and state a Ba. Place of Dnm (7redc one 70 ronaa ~ tkaas rair»ass Hoaptal: Other Yrs. Oct . 24, 1939 II1f field, ITS ^ IrgetiaN ^ ER / t>ut ^ DOA ^ Nursing Home pcR,aidence ^ txrar -seedy: 8h. Courey of Daatlf 8c. Cly, Born. Twp. of Dsam 8d Fediy Name (d not irrtltition, gh'e street and rvxrtber) 9. Was Decedent of ~? ®No ^ Yes 10. Race: Anrdcan kxlbn, Bbck Whit, sb: ~ (tl Yes, ~N Cuban. (Sa•~N York Carroll Trap. 62 Warrington Rd, Mexican, Puerto Riran, dc.) 11. Decedents Usual Knd of work der mod of pls. Do nd stab 12. Was DecaderM aver in the 1 3. Oecvdents Education (Seed onl hi hest rade m n l t 14 M d Kind of Work hom k Kadd Brmirrssllndrntry h U.S. Armed Farces? y Y / Setbrtdary (o-12) y g g r p e e~ Cogege (1 d a 5+) . a W Status: Martisd, Never Monied. Wxlowed. Dirorted (Seedy) 15. Survivkg Spouts (M wile. give maiden rune) l~na er ome ^ tat ~ No widowed 16. Decedents Mailing Address (Street ay /foam, state, zip code) Decedents Dea dent A R PA ~ ctual esidence 17a. Side L ive 17c. Yes, Decedent tJved in Hampden Twp 6210 Whitehill Drive Cumberlarx3 Tamrtip? „d ^,~ ,~ t 7b C , . cuny AcXUd LimAS d Cdy/Born 18. Fathets Name (first, nridde, led, sulfot) 19. Motlrta Name (Fed, rtridrtis, maden surname) John T. Smith Helen Flemin 20a. Infarnent's Name (Type !Prim) J. Delee Feldman Warrin (o~n'~o ~d,~bi`~ b g a s urg, PA 17019 ~ 21 a. Medbd of Disposition ~ ^ Cromation ^ Darrtion Ilu~ ^ R"n°"d ~°r" state r tw,s Dre,nauon ~ Dar>jat 21b. Deb of Dispositiat (Moreh, day, year) M h 12 2 1 21c. Place d Dispodtion (Name of cemetery, aertrbry a other pace) 21d. Location (City/tam. stab, zip code) r ^ Omx • r by Wdaal fExamNrr/ ^ Yes^ No arc 0 0 r Grantham Memorial Cemete ~ Grantham PA i z2a. siprdxe or Funeral Service per4an adrg u such zffi. t;oerra Number 22c. Name and Address of Fadliy 8 Market Plaza Way ~ FD 011667 L Mal zzi Funeral Hone Mechanicsb PA 17055 Compleb items 23at any wlrn ptytidan is not available d lima deem b z3a the bed d my labwladga. deem occurred d dr time, date and pace stated. (Signakxe and title) 23b. Licsrrs Number 23c. Data (. daY, veer) ardy cause d deem. ~ Iterrr 24.28 mud be cortpkbd by parson "'''° ~a~""~°' deem' 24. Tune d Deem 08 10 AM 28. Deb Prarangd Dead (Monet, day, Year) 26. Was CeN Referred b Medical Exarrirrr /Coroner for a Reason Omer drew Cremation a Donatbn? : M. March 9 2010 ^ Yes C~ No CAUSE OF DEATH (See tnstructbns end examples) r Approxknate kaanrsk Pan II: Erroer otlrr ' 28. Oid Tobacco flee Contdbub ro Desm7 lbrn 27. Pan I: Enter me chair d everea - draeuas, injuries, a oompticatioro • mat dkaay caused tlr deem. W NOT enbr terrtrinal events such as carder arrest, r Onset ro Deem but rxx resulting in tit undedykg ~ given in Part I. respiresory erred a verxricWar ttbrigation ^ Y• ltl t h ti . w au t e e obgy. Lid any ens cease on each tine. ~ ~ ^ UrYuxrwn MOEdATE CAUSE Fhal diaeae. or A ~ P ~ 4 ' cardtlon reaWtlng n r~) ~ a !~ _t ~ ~~ C'c~ n ~ r `IZ ~. tl ~~~~ ~c . _~. , Due Eo (a~ae a oorrsquencs aft: ~ ~ , L~WeAnem wtlM Pad ear Y ~ ~ b. j ^ Pregrrra at tkne of deem ~~ ~ a UNDERLYMiG CAUSE Due b (es as a ~ d1~ i ^ nt but pregrrnt wkhin 42 days (~~ ~~ c d~ ) Due b (a ~ a oorregwwe oq: r ^ Nd pregrrnL but pregrrnt 43 days b 1 year • d, ~ befese deem r ^ lhdcawn it pegrusa wimin ms pad ysu 30a. Was an Aubpsy 30b. Were Autapty FrxWgs 31. Mamar of Deem 32s. Date W I ' plat (. day, year) 32b. DesaWs How Injury Occurred 32c. Pbce d kMt-Y: Fkxne, Farm, Street, Fscbry, Perfortrrd'? Avatlabb Prior b Compbtlon ~, I of Cause of Deem? p.r Natural ^ Fiontiride Office 9, eb. (SA•r'+yy) ^ Yes ®No ^ Yes ^ No ^ Acrjdertt ^ Pan6rrg 32d. Time of kMaY 32e. Injury d Work? 321. M Trerreportatim Injury (Spaci/yj 32¢ Location of injury (Steel, city /town. state) ^ Suidde ^ Could Nd be Debrmined M ^ Yes ^ No ^ Dm~er/Operates ^ Passenger ^ Pedestrian Omx - SPoC/Y' 33s. Certifier (check ony one) Title of Certifier CsNlying troYs~ (Ptry~+~+ oxtllyinp auee of deem wtrn arodrr prysidan has prarorxrced deem and cortplebd Item 23) To thebsttolmybgwladge,dedtroaurreddueblhecsrre(s)mdmarxrrasstdad--------------------------------- ^ ~ Pronorareky and artNyNy n (PhYaCan born Dr~r+r~9 deem and a rdlyirg b aux d deem) T 33c License Number 33e. Deb ( m, d•Y. Y•es) - ~ o the hsu at mYkno~dpa,dwmaedn.dstlhslim.,ride.andplac.,rMdueWtMaawe(e,arMm.nrMrretabd----------------- • til.dkd ExamlrtwlCororrr ( p_ p~ tl i -` 3 ~iU i o On 8r bash of sxaminttlon and / a Invettlgatlon, M my opiMon, death oaurrod d the tkrr, date. and plea, and due ro tJr eawys) and manner as satad_ ^ N and Addres d P Conpldsd d m ( T I Print ~ ~ ~"wdr ~1~ rt 3s Dab ~ ~rl~-i`~i~ e ~~ ~ ~J~ fi ~~~z ~S k> ~ - ~ ~ ~ at ~ ~ ~ J ~ ~ ~ ~ ~ ~ ~ Va X,~,~ . ~. Y. ~ 1 ~ ~ ~ __ ~ , I 7k6 Tr n.~ ) Z i ~ i ~~ l Disposiition Permit No. ~ ~`!°' ~ ~~ ~C.% LAST WILL AND TESTAMENT OF JONRA K. NEHRT I, Jonra K. Nehrt, of Mechanicsburg, Cumberland County, Pennsylvania, being of sound mind and memory, and not acting under duress or undue influence of any person whomsoever, hereby declare this to be my Last Will and Testament and I do hereby revoke all other former wills and codicils to wills heretofore made by me. My Social Security Number is 305-3$-75$4. I. DEBTS, TAXES AND ADMINISTRATION EXPENSES I have provided for the payment of all my debts, expenses of administration of property wherever situated passing under this Will or otherwise and estate, inheritance, transfer, and succession taxes, other than any tax on a generation- skipping transfer that is not a liability of my Estate (including interest and penalties, if any) that become due by reason of my death, under the provisions of THE JONRA K. NEHRT REVOCABLE TRUST AGREEMENT executed by me on the same date I have executed this Will (my "Living Trust"). If the Living Trust assets should be insufficient for these purposes, my Executor shall pay any unpaid items from the residue of my Estate passing under this Will, without any apportionment or reimbursement. In the alternative, my Executor may demand in a writing addressed to the Trustee of my Living Trust an amount necessary to pay all or part of these items, plus claims, pecuniary legacies, and family allowances by court order. II. PERSONAL AND HOUSEHOLD EFFECTS It is my intent that all my personal and household effects were transferred to my Living Trust as a result of the Comprehensive Transfer Document signed this date. If there are any questions regarding the ownership or disposition of these assets, it is my desire that such assets pour into my Living Trust in accordance with the provisions of the section below titled ``Residue of Estate." III. RESIDUE OF ESTATE I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devices), wherever situated and whether acquired before or after the execution of this Will, to the Trustee of my Living Trust, which, as stated above, was created by me on the same date as the execution of this Will. The Trustee shall Last Will and Testament Page 1 add the property bequeathed and devised by this item to the corpus of my Living Trust and shall hold, administer and distribute said property in accordance with the provisions of my Living Trust, including any amendments thereto made before my death. If for any reason my Living Trust shall not be in existence at the time of my death, or if for any reason a court of competent jurisdiction shall declare the foregoing testamentary disposition to the Trustee under my Living Trust to be invalid, then I give all of my estate, including the residue and remainder thereof, to the person who is the Trustee (or would have been the Trustee if the Living Trust were in existence at the time of my death} as Trustee, to be held, managed, invested, reinvested and distributed by the Trustee upon the terms and conditions pertaining to the period beginning with the date of my death in the Living Trust, as then constituted giving effect to amendments, if any, hereafter made, and for that purpose I do hereby incorporate such Living Trust by reference into this my Will. IV. POWERS OF EXECUTOR My Executor shall have the following powers in addition to those conferred bylaw until all property is distributed: (a) To retain any real or personal property in the form in which it is received. (b) To sell at public or private sales for cash and/or credit, to exchange, and to lease for any period of time, any real or personal property and to give options for such sales, exchanges, or leases. (c) To purchase all forms of property, including but not limited to stocks, bonds, notes and other securities, common trust funds, life insurance policies and real estate, or any variety of real or personal property, without being confined to so-called legal investments and without regard for the principle of diversification. (d) To purchase securities at a premium or discount and to charge such premium or credit such discount to principal or income. (e) To exercise any option .arising from the ownership of any investment; to join in any recapitalization, merger, reorganization, liquidation, dissolution, consolidation or voting trust plan affecting any investment; to delegate powers with respect thereto; to deposit securities under agreements and pay assessments; to subscribe for stock and bond privileges; and generally to exercise all rights of security holders. (fj To hold property unregistered or in the name of a nominee. (g) To mortgage, divide, alter, repair and improve real property and generally to exercise all rights of real estate ownership. Last Will and Testament Page 2 (h) To distribute in cash, in kind, or partly in each, and to cause any share to be composed of cash, property, or undivided fractional shares in property different in kind from any other share. (i) To compromise claims by or against my estate including but not limited to tax issues and disputes, without order of court or consent of any party in interest and without regard for the effect of such compromise on any interest hereunder. (j } To borrow money and to pledge any real or personal property as security for the repayment thereof. (k) To apply income for the benefit of any incapacitated individual to whom income may or must be distributed for any reason during the period of incapacity. Income not so applied may be distributed to a custodian or accumulated, invested and if not sooner applied, paid to such individual upon gaining capacity. (1) To join with my spouse or my said spouse's personal representative in filing any joint income tax return, and to join in any gifts made by my said spouse for gift tax purposes even if this may result in additional liabilities for my estate. Any income or gift taxes due on such returns and any deficiencies, interest, penalties or refunds thereon shall be allocated between my estate and my said spouse or my said spouse's estate, or all to any of them, in such manner as my Executor and my said spouse or my said spouse's personal representative may agree. (m) To apply expenses of my estate permitted as income tax. or real estate tax deductions and to value my estate for estate tax purposes by any method permitted. (n) To employ accountants, agents, attorneys, investment counsel, brokers, bank or trust company to perform services for and at the expense of my estate and to carry or register investments in the name of the nominee of such agent, broker, bank or trust company. The expenses and charges for such services shall be charged against principal or income. My Executor is expressly relieved of any liability or responsibility whatsoever for any act or failure to act by, or for following the advice of, such accountants, agents, attorneys, investment counsel, brokers, bank or trust company, so long as my Executor exercises due care in their selection. The fact that an Executor may be a member, shareholder or employee of any accounting, investment, legal or brokerage firm, agent or bank or trust company so employed shall not be deemed a conflict of interest. Any compensation paid pursuant to this subparagraph shall not affect in any manner the amount of or the right of my Executor to receive commissions as a fiduciary. (o) To invest any part of my residuary estate in, or lend money to, any closely-held business in which I may have an interest at my death for any purposes incident thereto, including but not limited to expansion and entry into new fields of business provided that only assets actually invested in such business shall be liable for the debts incurred in its operation. Lust Will and Testament Puge 3 {p) To disclaim any interest in property without court approval. V. EXECUTOR (a) I appoint Jonra DeLee Feldman, and Eric Nehrt, of as Co-Executors. (b) My Executor shall not be required to post security in any jurisdiction. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, this 3 day of ~ ~ ,~~(~ . ~ito~- /"~~~Lv"1 {SEAL) J ra K. Nehrt Signed, sealed, published and declared by the above-named Testator, as and for his Last WiII and Testament in the presence of us, who have hereunto subscribed our names at his request as witnesses thereto, in the presence of said Testator and of each other. WITNESS: COMMONWEALTH OF PENNSYLVANIA, COUNTY OF CUMBERLAND: I, Jonra K. Nehrt, the testator/testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. Q1L~i~L. ~ ! • / IP~L~f/~ J ra K. Nehrt Last Will and Testament Page 4 COMMONWEALTH OF PENNSYLVANIA, COUNTY OF CUMBERLAND: On this ~ day of ~-- ~ ~~~ ,before me, the undersigned officer, personally appeared Jo a K. Nehrt, known to me (or satisfactorily proven} to be the person whose name is subscribed to the foregoing Last Will and Testament, who acknowledged that he or she executed the same as his/her Last Will and Testament. . ,.. .._ ___ Notary Public We, ~ Lv 1 ~ L and aJ ~ ~ c l ~, ,the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the testator/testatrix sign and execute the instrument as his/her Last Will and Testament; that the testator/testatrix signed willingly and executed it as his/her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testator/testatrix signed the will as a witness; and that to the best of our knowledge the testator/testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. SEAL Residin at: ~~ OLD 'G r k /c'~' ~/!,c- s/~'~~'~ t~~ ( ) r U_~~,~a~. ~ • SEAL) Residing at: Sf~i~? r" COMMONWEALTH OF PENNSYLVANIA, COUNTY OF CUMBERLAND: Subscribed and sworn to before me by both witnesses, this I~ day of ~- L , ~~ . Notary Public __ _ :,_~~ i y _ ~ ~.e ~'~'~ r t :' `~ Last Will and Testament Pale 5 THE JONRA K. NEHRT REVOCABLE TRUST AGREEMENT DATED: ~ R- L- - ~ °., . BETWEEN: JONRA K. NEHRT AS SETTLOR AND: JONRA K. NEHRT AS TRUSTEE Jonra K. Nehrt, resident of 6210 Whitehall Drive, Mechanicsburg, County of Cumberland, in the Commonwealth of Pennsylvania, does. hereby establish a Trust (the "Trust") upon the conditions and for the purposes hereafter set forth. ARTICLE ONE Section 1.01 Trust Estate Defined This Trust is formed to hold title to real and personal property for the benefit of the Settlor of the Trust and to provide for the orderly use and transfer of these assets upon the death of the Settlor. The "Trust Estate" is defined as all property transferred or conveyed to, and received by the Trustee and held pursuant to the terms of this instrument. The Trustee is required to hold, administer, and distribute this property as provided in this Trust Agreement. The Settlor shall list the property held in the Trust on Schedule A, which is bound together with and made a part of this Trust Agreement by reference thereto, and which maybe amended from time to time by the Settlor as property is added to or removed from the Trust. The Settlor acknowledges that the Settlor has transferred to the Trustee, without consideration, the sum of Fifty Dollars ($50.00), which was the original corpus of the Trust Estate. Additional property maybe added to the Trust Estate at any time by the Settlor, or by any person or persons, by inter vivos or testamentary transfer. All such original and additional property constituting the Trust Estate shall be held, managed and distributed as herein provided. Section 1.02 Employee Benefit Plans In the event that any designation of the Trustee of this Trust as beneficiary in any employee benefit plan in which the Settlor may have an interest shall be ineffectual in whole or in part, the Settlor specifically requests that the committee, or other group having authority to do so under such plan, select the Trustee of the Trust as beneficiary of such plans to the maximum extent Trust Agreement Page 1 possible. The Trustee may elect the mode of payment which, in the Trustee's discretion, appears to be the most advantageous option available to the Trust and/or its then-current income beneficiaries in terms of income, estate, and inheritance tax, and/or investment return considerations, based on the Trustee's evaluation of the facts and circumstances relevant to such considerations as they exist at the time the Trustee makes such election. Further, the Trustee may, predicated upon the foregoing considerations, elect in writing not to treat the death benefits as a lump sum distribution for income tax purposes and thus exclude the same from estate taxes. An election by the Trustee in good faith in the exercise of the discretionary power conferred upon it shall be final and binding upon all persons whomsoever and shall be a full acquittance and discharge to the Trustee, and the Trustee shall not be liable to any person by reason of its exercise of such discretionary power. 1.03 Life Insurance The Trustee maybe named as beneficiary of death benefit proceeds of life insurance policies. Such death benefit proceeds will be subject to all the terms hereof. The Trustee shall not be obligated to pay any premiums, assessments, or other charges on any policies not owned by the Trust, nor to keep anyone informed with respect thereto. The Trustee shall not be responsible for any acts or omissions of the owners in connection with any policy. The owner of each policy in which the Trustee is named beneficiary but is not the owner has reserved all rights, option, and privileges, including all incidents of ownership, conferred by the terms of the policies. Such rights shall include, but not be limited to, the right to change the beneficiaries of such policies. 1.04 Retention of Property Character Any property transferred to this Trust shall retain its original character and, in the event of revocation, the Trustee shall distribute such property to the Settlor based on the same property rights the Settlor had prior to transfer to the Trust. Section 1.05 Other Definitions As used in this Trust Agreement The term "Settlor" shall refer to Jonra K. Nehrt. 2. The term "descendant" shall mean the lawful issue of a deceased parent in the line of descent, but does not include the issue of any parent who is a descendant of the deceased person in question and who is living at the time in question. 3. The terms "child" and "descendant" include any issue born to a decedent, a child legally adopted by the decedent, and a posthumous child of a decedent. A posthumous child is to be considered as living at the time of his or her parent's death. Trust Agreement Page 2 4. The term "survives" or "surviving", unless otherwise indicated herein, shall be construed to mean surviving the decedent for at least. sixty (60) days. If the person referred to dies within sixty (60) days, of the death of the decedent, the reference to him or her will be construed as if he or she had failed to survive the decedent; provided, however, that any such person will have, during such period, the right to the use and enjoyment as a life tenant of all property in which his or her interest will fail by reason of death during such period. 5. The term "issue" will include all natural and adopted children if applicable, and descendants and those legally adopted into the line of descent. 6. The term "per stirpes" means strict per stirpes and does not mean per capita with representation. Beneficiaries entitled to take under a "per stirpes" clause will include both natural and adopted children and their descendants. 7. The term "Trust" includes the initial Trust established hereunder as well as any separate trust established under the terms of this Trust Agreement. 8. The terms "Trust Assets" and "Trust Estate" include all assets of any trust created hereunder and income derived from such assets and all proceeds of any description derived from the sale, exchange, or other disposition of such assets. 9. When required to give reasonable effect to the context in which used, pronouns in the masculine, feminine, or neuter gender include each other, and nouns and pronouns in the plural or singular number include each other. Section 1.06 Trustee Desi ation Settlor is hereby designated as Trustee. The term "Trustee" as used in this Trust Agreement shall refer to Settlor so long as the Settlor serves as Trustee, and/or to any Successor Trustee who assumes the role of Trustee. These Trustees shall serve in the order as provided in Section 9.01 of this Trust Agreement. Section 1.07 Apportionment The Trustee of the Trust is directed to apportion receipts and expenditures of the types described below between principal and income as follows: 1. Whenever the principal, or any part thereof, of the Trust Estate is invested in securities purchased at a premium or at a discount, any premium will be charged against principal and any discount will be credited to principal; 2. Any stock dividends and rights to purchase additional stock issued on securities held in trust will be treated as principal. All other dividends, except liquidating Trust Agreement Page 3 distributions, will be treated as income; and 3. The amount of any applicable depletion allowance for federal income tax purposes will be treated as income. Section 1.08 Administration of Trust During Settlor's Lifetime The Trustee shall hold, manage, invest, and reinvest the Trust Estate and shall collect the income thereof, and shall, upon demand of the Settlor, pay to the Settlor during the Settlor's life all net income of the property in the Trust Estate. In the event that the Settlor does not demand payment of the net income of property, then the Trustee may in its discretion accumulate such income, and such income will become the property of the Trust Estate. The Trustee shall further pay principal, up to the whole thereof, to the Settlor upon written request. Section 1.09 Discretionary Termination The Trustee may terminate the Trust when, in the opinion of the Trustee, the principal is reduced to such an extent that it is not in the best interest of the beneficiary or beneficiaries to continue the Trust. The judgment of the Trustee with respect to this decision to terminate will be final and not subject to judicial review. If the Trustee terminates a Trust according to this Section, the date the Trust terminates will be deemed the date fixed for termination of the Trust, and the Trustee will distribute the assets of the terminating Trust to the beneficiary or beneficiaries pursuant to this Agreement. Section 1.10 Amendment and Revocation The Settlor hereby retains the following powers, exercisable at any time during the Settlor's lifetime: 1. To withdraw any of the property included in the Trust Estate by giving the Trustee written notice specifying the property so withdrawn, in which event, the Trustee shall promptly transfer and deliver such property to the Settlor or the Settlor's designee. 2. To amend the provisions of this Trust Agreement in any respect without the necessity of securing the consent of the Trustee to such changes, in which event, a copy of the amendment shall be promptly furnished to the Trustee. 3. To revoke this Trust by giving the Trustee written notice of such revocation, in which event the Trustee shall promptly transfer and deliver the property constituting the Trust Estate to the Settlor or the Settlor's designee together with an accounting therefore. Trust Agreement Page 4 4. Any and all gifts of Trust Assets shall constitute a revocation by the Settlor as to Trust administration over such property, whether such gift is made by a Settlor or by the Trustee at written direction of the Settlor. 5. If a Settlor is incapacitated such power to revoke, alter, or amend the Trust maybe exercised by the agent of such Settlor without approval of any court, or by the Guardian or Conservator at the direction of a court of competent jurisdiction. Section 1.11 Irrevocability Except as otherwise provided, on the death of Settlor, the designation of beneficiaries of specific gifts in this Trust Agreement shall become irrevocable and not subject to amendment or modification. ARTICLE TWO Section 2.01 Protection of Settlor in Event of Incapacity During the life of the Settlor, should Settlor become incapacitated as defined in Section 2.02 below, the Trustee may, in the Trustee's absolute discretion, pay income and principal for the benefit of the incapacitated Settlor. In addition, the Trustee, in his or her absolute discretion, may pay to or apply, for the benefit of the Settlor, such sums from the net income and from the principal of the Trust Estate as the Trustee believes is necessary or advisable for the medical care, comfortable maintenance, and welfare of the Settlor. Section 2.02 Incapacity 1. A person is determined to be incapacitated if any Trustee or Beneficiary hereunder comes into possession of any of the following: a. A jurisdictionally applicable court order holding the party to be legally incapacitated to act on his on her behalf and appointing a guardian or conservator to act for him or her; or b. Written certificates which are duly executed, witnessed, and acknowledged of two licensed physicians, each certifying that the physician has examined the person and has concluded that, by reason of accident, mental deterioration, or other cause, such person has become incapacitated and can no longer act rationally and prudently in his or her own financial best interest; or c. Evidence which such Trustee or Beneficiary deems to be credible and Trust Agreement Page 5 currently applicable that a person has disappeared, is unaccountably absent, or is being detained under duress, and that he or she is unable to effectively and prudently look after his or her own best interests. 2. In the event that a person is determined to be incapacitated as provided above, then in that event and under those circumstances: a. Such person is deemed to have become incapacitated, as that term is used in this Trust agreement; and b. Such incapacity is deemed to continue until such court order, certificates, and/or circumstances are inapplicable or have been revoked. 3. A physician's certificate to the effect that the person is no longer incapacitated shall revoke a certificate declaring the person incapacitated. The certificate which revokes the earlier certificate maybe executed by either the original certifying physician or two other licensed, board certified physicians. No Trustee shall be under any duty to institute any inquiry into a person's possible incapacity. The reasonable expense of any such inquiry shall be paid from the Trust Assets. Section 2.03 Principal Invasion During the life of the Settlor, should the net income of assets contained in this Trust be insufficient to provide for the care, maintenance, or support of the Settlor as herein defined, the Trustee may, in the Trustee's sole and absolute discretion, pay to or apply for the benefit of the Settlor or any of the Settlor's dependents, such amounts from the principal of the Trust Estate as the Trustee deems necessary or advisable for the care, maintenance, or support of the Settlor. Section 2.04 Residence If the Settlor' residence property is part of the Trust, the Settlor shall have possession of and full management of the residence and shall have the right to occupy it free of rent. Any expenses arising from the maintenance of the property and from all taxes, liens, assessments, and insurance premiums, are to be paid from the Trust to the extent that assets are available for payment. It is the intent of the Settlor to retain all homestead rights available to the Settlor under the applicable state law. ARTICLE THREE Section 3.01 Distribution of Trust Estate Upon Death of Settlor Upon the death of the Settlor, the Successor Trustee shall take charge of the Trust Assets, pay all Trust Agreement Page 6 of the legally enforceable debts of the Settlor, including the expenses of the last illness and funeral expenses of the Settlor, current bills, and any and all other expenses incurred in closing out this Trust and making distributions of assets thereof. After giving effect to the section of this Trust Agreement entitled "Special Directives", the assets then remaining in the Trust Estate shall be distributed to the following Beneficiaries in the indicated shares: Eric Nehrt one-half Jonra DeLee Feldman one-half If any of the beneficiaries named immediately above who are natural persons do not survive the Settlor, then the share that would otherwise have passed to that deceased beneficiary shall be distributed to that deceased beneficiary's issue then living per stirpes. In the event said issue have not attained the age of twenty-five (25) then said share shall be held, In trust, with one-half distributed at age twenty-one (21) and the balance at age twenty-five (25).. Funds maybe used, however, at age eighteen (18) for post-secondary education. If the deceased beneficiary has no issue which survive the Settlor, then the share that would otherwise have been distributed to the deceased beneficiary named above shall be distributed to the other beneficiary(ies) named above on a pro-rata basis. Section 3.02 If All Beneficiaries Predecease Upon the death of the Settlor, if neither beneficiaries nor alternate beneficiaries named herein survive, then the Trust Assets shall be distributed to the heirs at law of Settlor. Section 3.03 Power to Ap o~nt Agents The Successor Trustee shall have the right to retain an accountant and/or an attorney at law for professional services on behalf of the Trust Estate or Estates herein. The Successor Trustee shall not be responsible for the acts of such agents beyond his or her obligation to use reasonable care in the selection of such agents. ARTICLE FOUR Section 4.01 Common Pot Trust At the death of the Settlor, the Trustee shall not create a Common Pot Trust. All of the Trust Estate that has not been distributed under prior Articles of the Trust Agreement shall be held, administered, divided, and distributed according to the provisions set forth above. Section 4.02 Principle of Representation Trust Agreement Page 7 Unless indicated differently in this Trust Agreement or in the "Special Directives" section that follows, in the event any of the named Beneficiaries should predecease Settlor, all of that person's share of the Trust Estate is to be divided equally among the deceased Beneficiary's children or issue per stirpes. In the event the predeceased Beneficiary leaves no surviving children or issue, then all of the person's share of the Trust Estate shall be divided equally among the remaining Beneficiaries per stirpes. If a Beneficiary of the Settlor survives Settlor, but should fail to survive to collect his or her share at distribution, the share shall pass to the surviving issue of that deceased Beneficiary per stirpes and with right of representation. ARTICLE FIVE Section 5.01 Non-Income Producin~Property During the life of the Settlor, the Trustees are authorized to retain in the Trust, for so long as the Trustees may deem advisable, any property received by the Trustees from the Settlor, whether or not such property is of the character permitted bylaw for the investment of Trust funds. Section 5.02 Trustees Powers The Trustees shall have all powers conferred upon a Trustees bylaw for the orderly administration of the Trust Estate. If any property is distributed outright under the provision of this Trust Agreement to a person who is a minor, distribution maybe made under the Pennsylvania Uniform Transfer to Minors Act ("PAUTMA"). The Trustees are further authorized to sign, deliver, and/or receive any documents necessary to carry out the powers contained within this Section. The Trustees of any trust under this Trust Agreement (including any substitute or successor Trustees) will have and be subject to all of the powers, duties, and responsibilities granted or imposed by the Pennsylvania Consolidated Statutes (20 Pa. C.S. Section 101 et seq.) as such Statute may provide at the time of administration of the Trust, except to the extent that the same are inconsistent with the provisions of this Agreement. Section 5.03 Specific Powers of Trustees In addition, the Trustees will have the following specific powers: 1. Trust Estate: The Trustees may leave invested any property coming into its hands hereunder in any form of investment even thought the investment may not be of the character of investments permitted by law to trustees, without liability for loss or depreciation in value. The Trustees may sell, exchange, or otherwise dispose Trust Agreement Page 8 of an reinvest property which may at any time be a part of the Trust Estate upon such terms and conditions as the Trustees may deem advisable. The Trustees may invest and reinvest the Trust Assets from time to time in any property real, personal, or mixed, including without limitation, securities of domestic and foreign corporations and investment trusts of companies, bonds, debentures, preferred stocks, common stocks, mortgages, mortgage participation, and interests in common trust funds, all with complete discretion to convert realty into personalty or personalty into realty or otherwise change the character of the Trust Estate, even though such investment (by reason of its character, amount, proportion to the total Trust Estate, or otherwise) would not be considered appropriate for a fiduciary apart from this provision and even though such investment caused part or all of the total trust Estate to be invested in investments of one type or of one business or company. 2. Holding Property: The Trustees may hold property in the Trustees' name, as Trustees, or in the name of a nominee without disclosing this Trust. 3. Release of Power: If the Trustees deem it to be in the best interest of the Trust and its Beneficiaries, the Trustees, by written instrument signed by such Trustees, will have the power and authority to release, disclaim, or restrict the scope of any power or discretion granted in this Trust Agreement or implied by law. 4. Agents, Employees: The Trustees may employ one or more agents to perform any act of administration, whether or not discretionary, including attorneys, auditors, investment managers, or others, as the Trustees shall deem necessary or advisable. The Trustees may compensate agents and other employees and may delegate to them any and all discretions and powers. 5. Leases: The Trustees may lease any Trust Assets generally or for oil, gas, and mineral development, even though the lease term may extend beyond the term of the Trust of which the property is a part. The Trustees may enter into any covenants, and agreements relating to the property so leased or concerning any improvements which may then or thereafter be erected on such property. 6. Common Funds: The Trustees may hold any of the Trust Assets in a common fund with property from other trust estates and may make investments jointly with any other trust, the property of which is included in the common fund. 7. Securities: With respect to securities held in the Trust Estate, the Trustees may exercise all the rights, powers, and privileges of an owner, including but not limited to, the power to vote, give proxies, and to pay assessments and other sums deemed by the Trustees necessary for the protection of the Trust Estate. In addition, the Trustees may participate in voting trusts, foreclosures, reorganizations, consolidations, mergers, liquidations, and in connection Trust Agreement Page 9 therewith, to deposit securities with and transfer title to any protective or other committee under such terms as the Trustees may deem advisable. In addition, the Trustees may exercise or sell stock subscription or conversion rights and may accept and retain as an investment any securities or other property received through the exercise of any of the foregoing powers, regardless of nay limitations elsewhere in this instrument relative to investments by Trustees. 8. Purchases from Estate: The Trustees may purchase property of any kind from the executor or administrator of our estates. 9. Lending: The Trustees may make loans, secured or unsecured, to the executor or administrator of our estates, to any Beneficiary of this Trust, or to the Trustees. Further, the Trustees may use Trust Assets to guarantee obligations of any income Beneficiary of this Trust (unless such Beneficiary is serving as Trustees). 10. Distributions to or for Beneficiaries: The Trustees may make any distribution contemplated by this Trust Agreement (1) to the Beneficiary: (2) if the Beneficiary is under a legal disability or if the Trustees determines that the Beneficiary is unable to properly manage his or her affairs, to a person furnishing support, maintenance, or education for the Beneficiary or with whom the Beneficiary is residing for expenditures on the Beneficiary's behalf; or (3) if the Beneficiary is a minor, to a Trustees of an existing trust established exclusively for the benefit of such minor, whether created by this Trust Agreement or otherwise, or to a custodian for the Beneficiary, as selected by the Trustees, under the Pennsylvania Uniform Transfer to Minors Act. Alternatively, the Trustees may apply all or a part of the distribution for the Beneficiary's benefit. Any distribution under this paragraph will be a full discharge of the Trustees with respect thereto. On any partial or final distribution of the Trust Assets, the Trustees may apportion and allocate the assets of the Trust Estate in cash or in kind, or partly in cash and partly in kind, or in undivided interests in the manner deemed advisable at the discretion of the Trustees and to sell any property deemed necessary by the Trustees to make the distribution. The Trustees may distribute gifts of up to $10,000.00 per year per donee out of principal and/or interest. 11. Insurance: The Trustees may purchase new life insurance, pay the premiums on existing life insurance on the life of any Trust Beneficiary, purchase annuities (either commercial or private) from any corporation, trust, or individual, and may procure and pay the premiums on other insurance of the kinds, forms, and amounts deemed advisable by the Trustees to protect the Trustees and the Trust Estate. 12. Borrowing: The Trustees may borrow money from the Trust Estate and others. To secure the repayment thereof, the Trustees may mortgage, pledge, or otherwise encumber part or all of the Trust Assets, and in connection with the acquisition of Trust Agreement Page 10 any property, the Trustees may assume a liability or may acquire property subject to a liability. 13. Repairs: The Trustees may make ordinary and extraordinary repairs and alterations to buildings or other Trust Assets. 14. Reserves: The Trustees may establish such reserves out of income for taxes, assessments, repair, and maintenance as the Trustees consider appropriate. 15. Continuation of Business: The Trustees may continue any business or businesses in which the Trust has an interest at the time of the Settlor's death for so long as the Trustees may, in its sole discretion, consider necessary or desirable, whether or not the business is conducted by the Settlors at the time of their death individually, as a partnership, or as a corporation wholly owned or controlled by them, with full authority to sell, settle, and discontinue any of them when and upon such terms and conditions as the Trustees may, in their sole discretion, consider necessary or desirable. 16. Retain Property for Personal Use: The Trustees may retain a residence or other property for the personal use of a Beneficiary and allow a Beneficiary to use or occupy the retained property free of rent and maintenance expenses. 17. Dealing with Third Parties: The Trustees may deal with any person or entity regardless of relationship or identity of any Trustees to or with that person or entity. The Trustees may hold or invest any part of or all of the Trust Estate in common or undivided interests with that person or entity. 18. Partitions, Divisions, Distributions: The Trustees will have the power to make all partitions, divisions, and distributions contemplated by this Trust Agreement. Any partitions, divisions, or other distributions maybe made in cash, in kind, or partly in cash and partly in kind, in a manner that the Trustees deems appropriate (including composing shares differently). The Trustees may determine the value of any property, which valuation will be binding on all Beneficiaries. No adjustments are required to compensate for any partitions, divisions, or distributions having unequal consequences to the Beneficiaries. 19. Claims Controversies: The Trustees may maintain and defend any claim or controversy by or against the Trust without the joinder or consent of any Beneficiary. The Trustees may commence or defend at the expense of the Trust any litigation with respect to the Trust or any property of the Trust Estate as the Trustees may deem advisable. The Trustees may employ, for reasonable compensation, such counsel as the Trustees shall deem advisable for that purpose. 20. Merger of Trusts: If at any time the Trustees of any trust created hereunder shall Trust Agreement Page 11 also be acting as Trustees of any other trust created by trust instrument or by trust declaration for the benefit of the same Beneficiary or Beneficiaries and upon substantially the same terms and conditions, the Trustees are authorized and empowered, if in the Trustees' discretion such action is in the best interest of the Beneficiary or Beneficiaries, to transfer and merge all of the assets then held under such trust created pursuant to this Trust Agreement to and with such other trust and thereupon to terminate the trust created pursuant to this Trust Agreement. The Trustees are further authorized to accept the assets of any other trust which maybe transferred to any trust created hereunder and to administer and distribute such assets and properties so transferred in accordance with the provisions of this Agreement. 21. Termination of Small Trust: Any corporate Trustee which is serving as the sole Trustee of any Trust or any Share thereof may at any time terminate such Trust or Share if, in the Trustee's sole judgment, the continued management of such Trust or Shares is no longer economical because of the small size of such Trust or Share and if such action will be deemed to be in the best interests of the Beneficiary or Beneficiaries. In case of such termination, the Trustee will distribute forthwith the share of the Trust Estate so terminated to the income Beneficiary, per stirpes. Upon such distribution, such Trust or Share will terminate and the Trustee will not be liable or responsible to any person or persons whomsoever for its action. The Trustee will not be liable for failing or refusing at any time to terminate any Trust or a Share thereof as authorized by this paragraph. 22. Power to Determine Income and Principal: Dividends payable in stock of the issuing corporation, stock splits, and capital gains will be treated as principal. Except as herein otherwise specifically provided, the Trustees will have full power and authority to determine the manner in which expenses are to be borne and in which receipts are to be credited as between principal and income. The Trustees has the power to determine what will constitute principal or income and may withhold from income and reserves for depreciation or depletion as the Trustees may deem fair and equitable. In determining such matters, the Trustees may given consideration to the provisions of the Pennsylvania Statutes (or its successor statutes) relating to such matters, but it will not be bound by such provisions. 23. Generation-Skipping Taxes and Payment: If the Trustees consider any distribution or termination of an interest or power hereunder as a distribution or termination subject to ageneration-skipping tax, the Trustees are authorized a. To augment any taxable distribution by an amount which the Trustees estimate to be sufficient to pay such tax and charge the same to the particular trust to which the tax related without adjustment of the relative interests of the Beneficiaries; Trust Agreement Page 12 b. To pay such tax, in the case of a taxable termination, from the particular trust to which the tax relates without adjustment of the relative interests of the Beneficiaries. If such tax is imposed in part by reason for the Trust Assets, the Trustees will pay only the portion of such tax attributable to the taxable termination hereunder taking into consideration deductions, exemptions, credits, and other factors which the Trustees deem advisable; and c. To postpone final termination of any particular trust and to withhold any portion or all of the Trust Estate until the Trustees are satisfied that the Trustees no longer have any liability to pay any generation-skipping tax with reference to such trust or its termination. Section 5.04 Special Provision for S Corporation Stock Notwithstanding what is otherwise provided in this Trust Agreement, if at any time the Trust contains any stock of a corporation which elects or has elected treatment as an "S Corporation" as defined by Section 1361(a)(1) of the Internal Revenue Cod (or any corresponding successor statute), such stock will be segregated from the other assets of such and treated as a separate trust. The Trustees will further divide the separate trust into shares for each Beneficiary and such shares will be distributed outright or held in trust as herein provided. In addition, all other provisions of this Trust Agreement will apply to each share held in trust (and constituting a separate trust) except that the Trustees will distribute all of the income from each separate trust to its Beneficiary in convenient installments at least annually. It is the Settlor's intent that each separate trust will be recognized as a "Qualified Subchapter S Trust" ("QSST") under Section 1361(d)(2) of the Internal Revenue Code (or any corresponding successor statute). Notwithstanding any provisions of this Trust Agreement to the contrary, the Trustees's powers and discretions with respect to the administration of each separate trust (including methods of accounting, bookkeeping, making distributions, and characterizing receipts and expenses) will not be exercised or exercisable except in a manner consistent with allowing each separate trust to be treated as a QSST as above described. ARTICLE SIX Section 6.01 Coordination with Settlor's Probate Estate 1. At any time during the continuance of this Trust, including subsequent to the death of the Settlor, the Trustees may, in their sole and uncontrolled discretion, distribute to the deceased Settlor's probate estate cash and/or other property as a Beneficiary of the Trust. 2. All other provisions to the contrary notwithstanding, under no circumstances shall Trust Agreement Page 13 any restricted proceeds, as hereinafter defined, be either directly or indirectly (i) distributed to or for the benefit of the Settlor's executors or the Settlor's probate estate; or (ii) used to pay any other obligations of the Settlor's estate. The term "restricted proceeds" means: a. All qualified plans, individual retirement accounts, or similar benefits which are received or receivable by any Trustee hereunder, and which are paid solely to a Beneficiary other than the executor of the Settlor's gross estate for Federal estate tax purposes; and b. All proceeds of insurance on the Settlor's life which, if paid to a Beneficiary other than the Settlor's estate, would be exempt from inheritance or similar death taxes under applicable state death laws. Section 6.02 Direction to Minimize Taxes In the administration of the Trust hereunder, its fiduciaries shall exercise all available tax related elections, options, and choices in such manner as they, in their sole but reasonable judgment (where appropriate, receiving advice of tax counsel), believe will achieve the overall minimum in total combined present and reasonably anticipated future administrative expenses and taxes of all kinds. This applies not only to said Trust, but also to its Beneficiaries, to the other Trusts hereunder and their Beneficiaries, and to the Settlor's probate estate. Without limitation on the generality of the foregoing direction (which shall to that extend supercede the usual fiduciary duty of impartiality), such fiduciaries shall not be accountable to any person interested in this Trust or to Settlor's estate for the manner in which they shall carry out this direction to minimize overall taxes and expenses (including any decision they may make not to incur the expense of a detailed analysis of alternative choices). Even though their decisions in this regard may result in increased taxes or decreased distributions to the Trust, to the estate, or to one or more Beneficiaries, the fiduciaries shall not be obligated for compensation readjustments or reimbursements which arise by reason of the manner in which the fiduciaries carry out this direction. Section 6.03 Judgment and Discretion of Trustee In the absence of proof of bad faith, all questions of construction or interpretation of any trusts created by this Trust Agreement will be finally and conclusively determined solely by the Trustee, according to the Trustee's best judgment and without recourse to any court. Each determination by the Trustee is binding on the Beneficiaries and prospective Beneficiaries hereunder, both ii being and unborn, as well as all other persons, firms, or corporations. The Trustee, when exercising any discretionary power relating to the distribution or accumulation of principal or income or to the termination of any trust, will be responsible only for lack of good faith in the exercise of such power. Each determination maybe relied upon to the same extent as if it were a final and binding judicial determination. In the event of a conflict between the Trust Agreement Page 14 provisions of this Trust Agreement and those of the Pennsylvania Statutes, the provisions of this Agreement will control. ARTICLE SEVEN Section 7.01 Resolution of Conflict Any controversy between the Trustee or Trustees and any other Trustee or Trustees, or between any other parties to this Trust, including Beneficiaries, involving the construction or application of any of the terms, provisions, or conditions of this Trust shall, on the written request of either or any disagreement party served on the other or others, shall be submitted to arbitration. The parties to such arbitration shall each appoint one person to hear and determine the dispute and, if they are unable to agree, then the two persons so chosen shall select a third impartial arbitrator whose decision shall be final and conclusive upon both parties. The cost of arbitration shall be borne by the losing party or in such proportion as the arbitrator(s) shall decide. Such arbitration shall comply with the commercial arbitration rules of the American Arbitration Association, 140 West 51 S` Street, New York, NY 10200 Section 7.02 Incontestabilitv The beneficial provisions of this Trust Agreement are intended to be in lieu of any other rights, claims, or interests of whatever nature, whether statutory or otherwise, except bona fide pre-death debts, which any Beneficiary hereunder may have in Settlor's estate or in the properties in trust hereunder. Accordingly, if any Beneficiary hereunder asserts any claim (except a legally enforceable debt), statutory election or other right or interest against or in Settlor's estate, or any properties of this Trust, other than pursuant to the express terms hereof, or directly or indirectly contests, disputes, or calls into question, before any court, the validity of this Trust Agreement then: 1. Such Beneficiary shall thereby absolutely forfeit any and all beneficial interests of whatever kind and nature while such Beneficiary or his or her heirs might otherwise have under this Trust Agreement and the interests of the other Beneficiaries hereunder shall thereupon be appropriately and proportionately increased; and 2. All of the provisions of this Trust Agreement, to the extent that they confer any benefits, powers, or rights whatsoever upon such claiming, electing, or contesting Beneficiary, shall thereupon become absolutely void; and 3. Such claiming electing, or contesting Beneficiary, if then acting as a Trustee hereunder, shall automatically cease to be a Trustee and shall thereafter be ineligible to either select, remove, or become a Trustee hereunder. Trust Agreement Page 15 Section 7.03 Specific Omissions Any and all persons and entities, except those persons and entities specifically named herein, have been intentionally omitted from this Trust Agreement. If any person or entity shall successfully challenge any term or condition of this Trust Agreement, then, to that person or entity shall be given the sum of one dollar ($1.00) in lieu and in place of any other benefit, grant, or interest which that person or interest may have in the Trust Estate. Section 7.04 Benefits Confidential The Settlor further declares that it is the Settlor's desire and intent that the provisions of this Trust Agreement are to remain confidential as to all parties. The Settlor directs that only the information concerning the benefits paid to any particular Beneficiary shall be revealed to such individual and that no individual shall have a right to information concerning the benefits being paid to any other Beneficiary. ARTICLE EIGHT Section 8.01 Distribution in Kind or in Cash On any division of the assets of the Trust Estate into shares, and on any final or partial distribution of the assets of the Trust Estate, the Trustee, at his or her absolute discretion, may divide and distribute undivided interests of such assets on a pro rate or non-pro rata basis, or may sell any part of or all of such assets and may make divisions or distributions in cash or partly in cash and partly in kind. The decision of the Trustee, either prior to or on any division or distribution of such assets, as to what constitutes a proper division of such assets of the Trust Estate, shall be binding on all persons interested in any trust provided for in this Trust Agreement. Section 8.02 Spendthrift Provisions Neither the principal nor the income of this Trust Agreement shall be liable for the debts of a Beneficiary. Except as otherwise expressly provided in this Agreement, no Beneficiary of any trust shall have any right, power, or authority to alienate, encumber, or hypothecate this or her interest in the principal or income of this Trust Agreement in any manner, nor shall the interests of any Beneficiary be subject to the claims of his or her creditors or liable to attachment, execution, or other process of law. The limitations herein shall not restrict the exercise of any power of appointment or the right to disclaim. Section 8.03 Definition of Children The terms "child" and "children" as used in this Agreement mean the lawful issue of a Settlor. Trust Agreement Page 16 This definition also includes children legally adopted by the Settlor. Section 8.04 Handicapped Beneficiaries Any Beneficiary who is determined by a court of competent jurisdiction to be incapacitated shall not have any discretionary rights of a Beneficiary with respect to this Trust, or to their share or portion thereof. The Trustee shall hold and maintain such incapacitated Beneficiary's share of the Trust estate and shall, in the Trustee's sole discretion, provide for such Beneficiary as that Trustee would provide for a minor. Notwithstanding the foregoing, any Beneficiary who is diagnosed for the purposes of governmental benefits (as hereinafter delineated) as being incapacitated or as being disabled, and who shall be entitled to governmental support and benefits by reason of such incapacity or disability, shall cease to be a Beneficiary of this Trust. Likewise, they shall cease to be a Beneficiary if any share or portion of the principal or income of the Trust shall become subject to the claims of any governmental agency for costs or benefits, fees, or charges. The portion of the Trust Estate which, absent the provisions of this section, would have been the share of such incapacitated or handicapped person shall be retained in trust for as long as that individual lives. The Trustee, at his or her sole discretion, shall utilize such funds for the maintenance of that individual. If such individual recovers from his or her incapacity or disability and is no longer eligible for aid from any governmental agency, including costs or benefits, fees, or charges, such individual shall be reinstated as a Beneficiary after 60 days from such recovery and the allocation and distribution provisions as stated herein shall apply to that portion of the Trues Estate which is held by the Trustee subject to the foregoing provisions of this section. If said handicapped Beneficiary is no longer living and shall leave children then living, the deceased child's share shall pass to those children per stirpes. If there are no children, the share shall be allocated proportionately among the remaining Beneficiaries. ARTICLE NINE Section 9.01 Trustees All Trustees are to serve without bond. The following will act as Trustees of any Trusts created by this Trust Agreement, in the following order of succession: First: The undersigned, Jonra K. Nehrt. Second: Upon the end of the terms of the original Trustees, Jonra DeLee Feldman of 64 Warrington Road, Dillsburg, PA 17019 (Phone No. 717-649-6996) and Eric Nehrt of 62 Warrington Road, Dillsburg, PA 17019 (Phone No. 717- 502-9947) are hereby designated Joint Successor Trustees. In the event that one of the Joint Successor Trustees is unwilling or unable to serve, then the Trust Agreement Page 17 remaining Joint Successor Trustee named above shall continue to serve. Last: A Trustee chosen by the majority of beneficiaries with a parent or legal guardian voting for minor beneficiaries; provided, however, that the children of any deceased beneficiary shall collectively have only one vote. Section 9.02 Allocation and Distribution of the Trust Assets Upon the death of the Settlor the Trustee shall hold, administer, and distribute the Trust Assets in the manner herein prescribed. Section 9.03 Personal Property Distribution Notwithstanding any provision of this Trust Agreement to the contrary, the Trustee must abide by any memorandum by the Settlor, particularly that contained in the section entitled "Special Directives" incorporated into this Trust Instrument and any exhibits attached to this 'Trust Agreement containing Special Directives of the Settlor, directing the disposition of Trust Assets of every kind including, but not limited to, furniture, appliances, furnishings, pictures, china, silverware, glass, books, jewelry, wearing apparel, and all policies of fire, burglary, property damage, and other insurance on or in connection with the use of property. Otherwise, any personal and household effects of the Settlor shall be distributed with the remaining assets of the Trust Estate. Section 9.04 Liability of Trustee The Trustee will not be responsible or liable for any loss which may occur by reason of depreciation in value of the properties at any time belonging to the Trust Estate nor for any other loss which may occur, except that the Trustee will be liable for each Trustee's own negligence, neglect, default, or willful wrong. The Trustee will not be liable or responsible for the acts, omissions, or defaults of any agent or other person to whom duties maybe properly delegated hereunder (except officers or regular employees of the Trustee if such agent or person was appointed with due care). The Trustee may receive reimbursement from the Trust Estate for any liability, whether in contract or in tort, incurred in the administration of the Trust Estate in accordance with the provisions hereof, and the Trustee may contract in such form that such Trustee will be except from such personal liability and that such liability will be limited to the Trust Assets. Section 9.05 Successor Trustees Any Successor Trustee shall have all the power, rights, discretion, and obligations conferred on a Trustee by this Trust Agreement. All rights, titles, and interest in the property of the Trust shall immediately vest in the successor Trustee at the time of appointment. The prior Trustee shall, without warranty, transfer to the Successor Trustee the existing Trust property. No successor Trustee shall be under any duty to examine, verify, questions, or audit the books, records, Trust Agreement Page 18 accounts, or transaction of any preceding Trustee; and no Successor Trustee shall be liable for any loss or expense from or occasioned by anything done or neglected to be done by a predecessor Trustee. A Successor Trustee shall be liable only for his or her own acts and defaults. ARTICLE TEN Section 10.01 Perpetuities Savings Clause Notwithstanding any other provision of this instrument, the Trusts created hereunder shall terminate not later than twenty-one (21) years after the death of the last survivor of the Settlor and any other beneficiary or beneficiaries named or defined in this Trust living on the date of the death of the Settlor. The Trustee shall distribute remaining Trust principal and all accrued or undistributed net income hereunder to the beneficiary or beneficiaries. If there is more than one beneficiary, the distribution shall be in the proportion in which they are Beneficiaries; if no proportion is designated, then the distribution shall be in equal shares to such Beneficiaries. ARTICLE ELEVEN Section 11.01 Governing It is not intended that the laws of only one particular state shall necessarily govern all questions pertaining to all of the Trust hereunder. 1. The validity of the Trust hereunder, as well as the validity of the particular provisions of the Trust, shall be governed by the laws of the state which has sufficient connection with the Trust to support such validity. 2. The meaning and effect of the terms of this Trust Agreement shall be governed by the laws of the Commonwealth of Pennsylvania. 3. The administration of this Trust shall be governed by the laws of the state in which the principal office of the Trustee then having custody of the Trust's principal assets and records is located. The foregoing shall apply even though the situs of some Trust Assets or the home of the Settlor, a Trustee, or a beneficiary may at some time or times be elsewhere. Section 11.02 Invalidit. o~Any Provision Trust Agreement Page 19 If a court finds that any provision of this Trust Agreement is void, invalid, or unenforceable, the remaining provisions of this Agreement will continue to be fully effective. Section 11.03 Headings The use of headings in connection with the various articles and sections of this Trust Agreement is solely for convenience and the headings are to be given no meaning or significance whatsoever in construing the terms and provisions of this Agreement. Section 11.04 Internal Revenue Code Terminolo~v As used herein, the words "gross estate," "adjusted gross estate," "taxable estate," "unified credit," "state death tax credit," "maximum marital deduction," "marital deduction," and any other word or words which from the context in which it or they are used refer to the Internal Revenue Code shall be assigned the same meaning as words have for the purposes of applying the Internal Revenue Code to a deceased Settlor's estate. Reference to sections of the Internal Revenue Code and to the Internal Revenue Code shall refer to the Internal Revenue Code amended to the date of such Settlor's death. ARTICLE 12 Section 12.01 Special Directives of Jonra K. Nehrt Jonra K. Nehrt hereby directs that before any distribution of the assets of the Trust Estate to the named beneficiaries, certain specific distributions, if any, shall be made from the assets as set forth on the list attached hereto and marked "Exhibit A-Special Directives of Jonra K. Nehrt". SETTLOR: J a K. Nehrt TRUSTEE: J a K. Nehrt Trust Agreement Page 20 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND The undersigned certifies that on the ~'~ day of C, , ~%~~~~ , JONRA K. NEHRT, known to me or satisfactorily prove to me to be the person whose name is subscribed to the foregoing document, personally appeared before me and acknowledged that he/she executed the same as Settlor and Trustee for the purposes therein contained. Notary Public, Commonweal nnsylvania i r~_~~ .,...~ _, _....~ i ..fir^.M!t ~f~ ~~ .J....-nQ Trust Agreement Page 21 EXHIBIT A-SPECIAL DIRECTIVES OF JONRA K. NEHRT I, Jonra K. Nehrt, a resident of the County of Cumberland, Commonwealth of Pennsylvania being of lawful age and of sound and disposing mind and memory, and not acting under duress, fraud, or undue influence, hereby make, publish and declare this to be my Special Directives, and I incorporate THE JONRA K. NEHRT REVOCABLE TRUST AGREEMENT. I direct that before any distribution of the assets of the Trust Estate to the named beneficiaries, certain specific distributions, if any, shall be made from the assets as set forth below: Jonra K. Nehrt Dated: Trust Agreement Page 22 SCHEDULE A TO THE JONRA K. NEHRT REVOCABLE TRUST AGREEMENT DATED: ~ (c- ~° Z uG'~^ BETWEEN: JONRA K. NEHRT AS SETTLOR AND: JONRA K. NEHRT AS TRUSTEE 1. Fifty Dollars ($50.00) in cash. 2. 3. i 4. 5. 6. 7. 8. 9. 10. 11. 12. Schedule A Page 1 DATED to be effective this ~ day of (.. , 'l~l(/(, . SETTLOR: Jo a K. Nehrt ACCEPTED BY TRUSTEE: Jo a K. Nehrt Schedule A Page 2 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES FILE N0. 21 10-0346 Po Box 2BO6o1 AND ACN 10500805 HARRISBURG PA 17128-0601 TAXPAYER RESPONSE DATE 05-05-2010 REV-1543A AFP (7-00) TYPE OF ACCOUNT EST. OF JONRA K NEHRT ^ SECURITY S . S . NO . 305 - 38 - 7584 X^ sEC ACCT DATE OF DEATH 03-09-2010 ^ srocK COUNTY CUMBERLAND ^ BONDS REMIT PAYMENT AND FORMS T0: JONRA D FELDMAN REGISTER OF WILLS 64 WARRINGTON ROAD 1 COURTHOUSE SQUARE DILLSBURG PA 17019 CARLISLE PA 17013 AM ERIPRISE FINANCIAL has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a beneficiary of this asset. If you feel this information is incorrect, please obtain written correction from the transfer agent, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania Questions may be answered by calling C717) 7B7-8327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 0 0 0 To insure prover credit to your account, two C2) copies of this notice must accompany your DOD Valuation 00 payment to the Register of Wills. Make check 3, 930 . payable to: Register of Wills, Agent Percent Taxable X 50.000 Amount Subject to NOTE: If tax payments are made within three Tax 1 965 00 , . (3) months of the decedent's date of death, Tax Rate X .045 You may deduct a 5Y. discount of the tax due. Anv inheritance tax due will become delinquent Potential Tax Due $$ • 43 nine C9) months after the date of death. PART .. ... s:. .. ~ : • ,~. '^ ° :.: i.: ...~ .: .:. .r . .~; . r ~ , A. ^ The above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or you may check box "A" and return this notice to the Register of 0 N E Mulls and an official assessment will be issued by the PA Department of Revenue. B L 0 C K B. j The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the decedent's representative. C. ^ The above information is incorrect and/or debts and deductions were paid by you . You must complete PART a and/or PART ^3 below. PART If you indicate a different tax rate, please state your ""~ _~ ~~~~~~~ © relationship t o decedent: .~x TAX RETURN - COMPUTATION OF TAX ON ABOVE ASSET(S) ~x> LINE 1. DOD Valuation 1 2. Percent Taxable 2 X ''"`~ .. 3. Amount Subject to Tax 3 4. Debts and Deductions 4 - ;,•2 5. Amount Taxable 5 ''' ~ ~~~ 6. Tax Rate 6 X >~' : 7. Tax Due , .:. '; 7 :. .. :.. ~ ~•~ PART DEBTS AND DEDUCTIONS CLAIMED DATE PAID PAYEE DESCRIPTION AMOUNT PAID Under penalties of perjury, I declare that the facts I have reported above are true, correct and Complete t e be t of my knowledge and belief . HOME C, ~~ ) L~/ ~C1.' L~I~Z WORK C~ (~) LD .. ~-~ > 5 G ~ J AXPAYER SIGNATURE TELEPHONE NUMBER DATE ~v:,aL renter on Line 5 or lax Computation) 6 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES Po Box 2ao6o1 AND HARRISBURG PA 17128-0601 TAXPAYER RESPONSE REV-1543A AFP (7-00) FILE N0. 21 10-0346 ACN 10500804 DATE 05-05-2010 ERIC B NEHRT 62 WARRINGTON ROAD DILLSBURG PA 17019 TYPE OF ACCOUNT EST. OF JONRA K NEHRT ^ SECURITY S . S . NO . 305 - 38 - 7584 Q sEC ACCT DATE OF DEATH 03-09-2010 ^ sTOCK COUNTY CUMBERLAND ^ BONDS REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS 1 COURTHOUSE SgUARE CARLISLE PA 17013 AMERIPRISE FINANCIAL has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a beneficiary of this asset. If you feel this information is incorrect, please obtain written correction from the transfer agent, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 000 To insure proper credit to your account, two C2) copies of this notice must accompany your DOD Valuation 00 payment to the Register of Wills. Make check 3 930 , . payable to: Register of Wills, Agent . Percent Taxable X 50.000 Amount Subject to NOTE: If tax payments are made within three Tax 1 965 00 , . C3) months of the decedent's date of death, TaX Rate X .045 you may deduct a 5Y. discount of the tax due. Potential Tax Due Any inheritance tax due will become delinquent 88 43 • nine (9) months after the date of death. PART T E R Y R ES PONSE „ .. ~:: ~ ~. : r. ` ~ C..~i (: ,.~'rYG`,'. t$:ai'' .:':%;~.f .~p3 j y . '4 „~L ~+,, Ya\y' '#~ih ttd%f+?~L:~.. . / . ~. R:.'.,.,~".S a,.6.c~ : `p.. '• : if9 . f• :, r :Y : `,~%F. ~ <.. ~,n~ ~~ ~ • A. ^The above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain C H E C K a discount or avoid interest, or you may check box "A" and return this notice to the Register of 0 N E wills and an official assessment will be issued by the PA Department of Revenue. B L 0 C K B. The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the decedent's representative. C. ^The above information is incorrect and/or debts and deductions were paid b ou y y . You must complete PART 2^ and/or PART ^3 below. PART If you indicate a different tax rate, please state your N~:>{,~`' ~ •~ •~"~"~ t. ~~~{ © relationship t o decedent: ~"~~.' ~, TAX RETURN - COMPUTATION OF TAX ON ABOVE ASSET(S) LINE 1. DOD Valuation 1 ;ff. 2. Percent Taxable 2 X 3. Amount Subject to Tax 3 '~~ :~~,' ; 4. Debts and Deductions 4 - ;;~,., £. 5. Amount Taxable 5 ;.•~^~ >~,~~' < r 6. Tax Rate 6 X 7. Tax Due ::fja. 7 =~a..A ~,:~.: s PART DEBTS AND DEDUCTIONS CLAIMED DATE PAID PAYEE DESCRIPTION AMOUNT PAID Under penalties f perjury, I declare that the facts I have repor`tJed above are tru~ C~~ ct and crlete to es of my knowledge and belief . HOME C ` ~ ~) ~ J (7 F.. /' WORK C ~/~ ) .3 ~ r~ ~~~ ~ ~~ ~G TAXPAYER SIGN TURE TELEPHONE NUMBER DATE ~ui,~~ ~enLer on a ne 5 or iax Computation) 8 S~ ~,z Qo o~ `1~,~ Qo.cr~ N A~T'~