Loading...
HomeMy WebLinkAbout10-21-10TRUST n ~Q ~~ rn=C7 ~~m G `7 Q c"CJ-n `,1 ~~~ ;J-~ D COURT OF COMMON PLEA5 OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NAME OF TRUST (TRUST UNDER WILL OF CLIFFORD AND CLARA E. Hi1ZEY or TRUST UNDER DEED OF CLIFFORD AND CLAR4 E. HUZEY DATED 02/03/1997 ) No. PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 N C? Ca r-~ -+ tv ~: ~J~ N 'l -~) i C, ! 7 i r-t'-~ ~'7 ~) ~. ~ This form may be used in all cases involving the Audit of TY~ust Accounts. If space is insu,,~Scient, riders may be attached INCLUDEATTACHME'NI'SAT THE BAC% OF THIS FORM. Name of Counsel: ROGER B. IRWIN, ESQUIRE Supreme Court I.D. No.: 6282 Name of Law Firm: IRWIN & McKNIGHT, P.C. Address: ~ WEST POMFRET STREET, CARLISLE, PA 17013 Telephone: (717) 249-2353 Fes: (717) 249-6354 Porn+ oc-oz rev 10.13.06 Page 1 of 10 Name of Trust: CLIFFORD AND CLARA E. HUZEY 1. Name(s) and address(es) of Petitioner(s): Petitioner: Petitioner: N.A., TRUSTEE PNC BANK 1Vtnae: , Cl0 LINDA J. LUNDBERG VICE PRESIDENT A~,~,. PO BOX 308 CAMP HILL, PA 17011 2. Check if any of the following issues are involved in this case: A. Appointment of Trustee ........................................... B. Interpretation ................................................... C. Discharge of Trustee ............................................. ~ D. Transfer of Situs ................................................. E. Appointment of Ad Litem .......................................... F. Minor, Unborn or Unascertained Beneficiary(ies) ...................... G. Principal Distribution ............................................. H. Partia,l/Full Termination of Trust ............................... .... I. Missing Beneficiary(ies) .......................................... J. Cy Pres ........................................................ ~ K. WilliamsonIssue* ............................................... ~ L. Other Issues .................................................... List: Please note: A detailed explanation of issues checked shoald be set forth at item 13 below. * See Wtl-tmason Eatatc, 3G6 Pa. 343, 82 A2d 49 (1951), if Trustee was also Bxecntor of the settloNdecedent's estate and received commissions is such capacity. - F~ ot,-os m 10.13.06 Page 2 of 10 Name of Trust: CLIFFORD AND CLARA E. HUZEY 3. Testamentary Trust: Decedent's date of death: Date of Decedent's Will: Date(s) of Codicil(s): Date of probate: n» Date of Trust: 02/03/1997 Date(s) of Amendment(s): 04/10/1998 AND 09/13/2002 4. A. If any other Court has taken jurisdiction of any matter relating to this Trust, explain: NIA B. Identify all prior accountings. and provide dates of adjudication. FIRST AND PARTIAL ACCOUNT -MARCH 3, 2010 ADJiJDICATION AND CONFIRMATION OF ACCOUNTING -MAY 27, 2010 5. A. State how each Trustee was appointed: APPOINTED BY REVOCABLE DEED OF TRUST B. If a Petitioner is not a Trustee, explain: Fo.,,, oc-oz rev 70.13.06 Page 3 of 10 Name of Trust: CLIFFORD AND CLARA E. HUZEY 6. State how and when the present fund was awarded to Trustee(s): REVOCABLE DEED OF TRUST DATED 06/10/1976, AS AMENDED WITH CLIFFORD L. (DIED: 08/03/2004) AND CLARA E. HUZEY (DIED: 03/30/2009), SETTLORS WITH PNC BANK, N.A., TRUSTEE. 7. Period covered by accounting: 03/04/2010 ~ 10/08/2010 8. Current fair market value of the Trust principal is $ 206,169.78 (egg page 2 of Account.) 9. State concisely the diapositive provisions of the Trust: VARIOUS INDIVIDUALS NAMED IN THIRD ARTICLE SUBPARAGRAPHS A AND B AS MODIFIED IN THE AMENDMENT DATED 09/13/2002 IN ARTICLE 2.01. EXCLUDING: JAMES F. ZEIGLER, DECEASED 11/06/2009 BRYAN K. FISHER, DECEASED 02!05/2010 JOHN R. ZEIGLER, DECEASED 04/03/2010 10. Explain the reason for filing this Account (if filed because of the death of a party, state nra~nie of person, relationship to Trust and date of death): TO MAKE FULL DISTRIBUTION TO THE BENEFICIARIES LIVING AT THIS TIlVIEE. F~ oc-o~ rev 10.13.06 Page 4 of 10 Name of Trust: CLIFFORD AND CLARA E. HUZEY 11. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit ~ Pa. O.C. Rule 12.4): N/A 12. A. State the amount of Pennsylvania Transfer Inheritance Tax and Pennsylvania Estate Tax paid (including postponed tax on remainder interests), the dates of payment and the interests upon which such amounts were paid: Date p~,111e„t /nhreat 06/26/2009 1?J10/2009 123,500.00 8,552.00 B. If any such taxes remain unpaid or are in dispute, explain: 13. Describe any questions requiring Adjudication and state the position of Petitioner(s) and give details of any issues identified in item 2: Pursuant to the Trust, upon the death of Clara Huzey, the residue passes in specified percentages to the named beneficiaries. If any of the individuals becomes deceased prior to the distribution of the Trust Estate, then in that event, their respective share shall be divided equally between the remaining surviving beneficiaries. _ F~ oc-oz rev 10.13.06 Page 5 of 10 Name of Trust: CLIFFORD AND CLARA E. HUZEY 14. Written notice of the Audit as required by Pa. O.C. Rules 6.3, 6.7 and 6.8 has been or will be gives to all parties in interest listed in item 15 below. In addition, notice of any questions requiring Adjudication as discussed in item 13 above has been or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such notice. B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit together with a statement executed by Petitioner(s) or counsel certifying that such Notice has been given. C. If any such party in interest is not sui juris (e.g., minors or incapacitated persons), Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa. O.C. Rule 5.2. D. If any charitable interest is involved, Notice of the Audit has been or will also be given to the Attorney General as required under Pa. O.C. Rule 5.5. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a copy of such Notice) must be submitted herewith or at the Audit 15. List all parties of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the Trust, whether such interest is vested or contingent, charitable or non-charitable. This list shall: A. State each party's relationship to the Settlor/Decedent and the nature of each party's interest(s); ANN C. GRIBBEN 65 LINCOLN PLACE WALDWICK, NJ 07463-2140 NIECE 1/5 OF 50%= 10% $20,616.98 PATRICIA E. BIALE 19 CALUMEL AVENUE OAKLAND, NJ 07436 NIECE 1/5 OF 50% =10% $20,616.98 Form oaoz rev /0.13.ob Page 6 of 10 O_,_.a___6a_ ~J n..... . il...., IwNrxet /1WR Yiwf IIYMIWJ uuu.. a u, s ,.. arrc. w. SANDY H. MACKIN ~.~.-.~~..~.. ..-.~- - NIECE 1/S OF SO% = 10% 635 WILLSHIRE DRIVE $20,616.98 STATE COLLEGE, PA 16803 MARGARET D. JOYNT NIECE 1/S OF 50'/0 =10% 430 FULTON STREET #400 $20,616.98 WAVERLY, NY 14892 CHARLES D. ZEIGLER NEPHEW 1/S OF SO%= 10% 13452 POINT PLEASANT DRIVE $20,616.97 CHANTILLY, VA 20151 BARBARA SMITH LAW NIECE 2/10 OF SO% = 10% 6352 GUILFORD ROAD $20,616.98 CLARKSVILLE, MD 21029 WOODWARD R SMITH BROTHER 1/10 OF SO%= S% 1821 GLEN RIDGE ROAD $10,308.49 BALTIMORE MD 21234 NORMA Z. SMITH SISTER-IN-LAW 1/10 OF SO% = 5% 1821 GLEN RIDGE ROAD $10,308.49 BALTIMORE, MD 21234 W, ROGER SMITH NEPHEW 1/10 OF SO% = S% PO BOX 1305 $10,308.49 EUFAULA, OK 74432 WOODWARD R. ~ NORMA Z. NIECE 1/10 OF SO% = S% SMITH TRUSTES FBO JUDITH $10,308.48 ANN SMITH DEED OF TRUST DTD S/24/84 1821 GLEN RIDGE RD. BALTIMORE, MD 21234 LUCILLE D. SMITH SISTER-IN-LAW 1/10 OF SO% = 5% C/O PATRICIA SNYDER $10,308.49 1729 BECHT ROAD WII,LIAMSPORT, PA 17701 LINDA S. LORSEN NIECE 1/10 OF SO%= S% 747 LORSEN ROAD $10,308.49 ~VVILI„IAMSP RT PA 17702 PATRICIA A. SNYDER NIECE 1/10 OF SO% = S% 1729 BECHT ROAD $10,308.49 WILLIAMSPORT, PA 17701 KEVIN FISHER NEPHEW 1/10 OF SO% = S% 326 OAK HILL DRIVE $10,308.49 MIDDLETOWN, PA 17057 Page 6A of 10 Name of Trust: CLIFFORD AND CLARA E. HUZEY B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). For each such party, give date of birth, the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address and relationship of each; and N/A C. If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters and type of Letters granted. N/A 16. If Petitioner(s) has/have knowledge that a Trust share has been assigned or attached, provide a copy of the assignment or attachmcnt, together with any relevant supporting documentation. 17. If a trustee's principal commission is claimed: A. If based on a written agreement, attach a copy thereof. F~ oc-oa rev 10.13.06 Page 7 of 10 Name of Trust: CLIFFORD AND CLARA E. HUZEY B. If a principal commission is claimed, state amount. $20,264.49 C. If a principal commission is claimed, state the amounts and dates of any principal commissions previously paid in prior accounting periods. Amowu Da& Paid 8,905.51 04/16/2009 - 02/17/2010 18. If a reserve is requested, state amount and purpose. If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? ........................................ 0 Yes ®No If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? .......................... ®Yes ~No Form oa0z rev 10.13.06 Page 8 of 10 Name of Trust: CLIFFORD AND CLARA E. HUZEY Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled and suggest(s) that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows: A. Income: Proposed Dislributte{rJ' RmoundProporHaa AS LISTED ON ATTACHED SCHEDULE B. Principal: Prapoaed Distributee(sJ Rmo~yP''Op°~O^ AS LISTED ON ATTACHED SCHEDULE Submitted By: (All petitioners mast sign. Add additional lines if necessary): Name of Petitioner: PNC BANK, ., TRUSTEE BY: LINDA J. LUNDBERG, VICE PRESIDENT Name of Petitioner: Farm oG02 rev !0.13.06 Page 9 of 10 Name of Trust: CLIFFORD AND CLARA E. HUZEY Verfication of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that l~s~e SI-~ is rrne VICE PRESIDENT of tbe above-named „~me ofcorporar-on PNC BANK, N.A. and] that the facts set forth in the foregoing Petition for Adjudication /Statement of Proposed Distribution which are within the personal lmowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 (relating to unswom falsification to authorities). Signature of Pe over * Corporate petldonesa ~usl cornplett bracketed bxformatlon. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication / Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form have been made beyond the responses herein.. ~ ~ .crc~,,._; Signature of C 1 for Petitioner Form OC-02 rev 10.!3.06 Page 10 of 10 I ~ PROPOSED SCHEDULE OF DISTRIBUTION CLIFFORD AND CLARA HUZEY TRUST DATED FEBRUARY 3,1997, AMENDED APRIL 10,1998 AND SEPTEMBER 13, 2002 27-27-001-3116753 Balance Remaining per Second and Final Account $ .169.78 PNC Bank, National Association as Executor and Trustee propose to distribute the balance in according to the terms of the Trust in the following manner: In Satisfaction of Item Third A: To: Ann C. Gribben -1/5 of 50% =10% Niece Cash To: Patricia E. Biale -1/5 of 50% =10% Niece Cash To: Sandy H. Mackin -1/5 of 50% =10% Niece Cash To: Margaret D. Joynt --1/5 of 50% =10% Niece Cash To: Charles D. Zeigler -1/5 of 50% =10% Nephew Cash In Satisfaction of Item Third B: $17,753.34 $17,753.34 $17,753.35 $17,753.34 $1 77.53.34 $88,766.71 Ta: Barbara Smith Law - 2/10 of 50% = 10% Niece Cash $23,480.62 To: Woodward R. Smith -1/10 of 50% = 5% Brother Cash $11,740.30 To: Norma Z. Smith -1/10 of 50% = 5% Sister-in-Law Cash $11,740.30 To: Roger Smith -1/10 of 50% = 5% Nephew Cash $11,740.30 To: Lucille D. Smith -1/10 of 50% = 5% Sister-in-Law Cash $11,740.31 To: Linda S. Lorsen -1/10 of 50% = 5% Niece Cash $11,740.31 To: Patricia A. Snyder -1/10 of 50% = 5% Niece Cash $11,740.31 To: Kevin Fisher -1/10 of 50% = 5% Nephew Cash $11,740.31 In Satisfaction of Article 2.01 of Amendment dated 9/13/2002 To: Woodward R. and Norma Z. Smith, Trustees Fbo Judith Ann Smith deed of trust dated 5/24/84 1/10 of 50% = 5% Niece Cash $11,740.31 $117.403.10 TOTAL $ 06~1G9.78e ~. N 1 PNCBANK COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PA ORPHANS' COURT DIVISION G N0. ~~_ O~~ v3O~ DEED OF TRUST OF CLIFFORD AND CLARA E HUZEY SETTLORS DATED 6/10/76 AS AMENDED SECOND AND FINAL ACCOUNT OF PNC BANK, NATIONAL ASSOCIATION TRUSTEE ACCOUNTING MARCH 4 2010 TO OCTOBER 8 2010 PURPOSE OF ACCOUNT: THE TRUSTEE OFFERS THIS ACCOUNT TO ACQUAINT INTERESTED PARTIES WITH THE TRANSACTIONS THAT HAVE OCCURRED DURING ITS AdMINISTRATION OF THE TRUST. IT IS IMPORTANT THAT THE ACCOUNT BE CAREFULLY EXAMINED. REQUESTS FOR ADDITIONAL INFORMATION OR QUESTIONS OR OBJECTIONS CAN BE DISCUSSED WITH: PNC BANK, NATIONAL ASSDCIATION C/0 LINDA J LUNDBERG VICE PRESIDENT P.O. BOX 308 CAMP HILL, PA 17001-0308 TELEPHONE (717) 730-2265 ROGER B IRWIN ESQUIRE ATTORNEY I.D. #06282 IRWIN & McKNIGHT PC 60 WEST POMFRET STREET CARLISLE, PA 17013-3222 TELEPHONE (717) 249-2353 - 1 - TRSNOI 110/0)) 4 B PNCBANK CLIFFORD AND CLARA HUZEY PRINCIPAL RECEIPTS NET GAIN/LOSS ON CONVERSIONS ADJUSTED BALANCE LESS DISBURSEMENTS FEES AND COMMISSIONS GENERAL DISBURSEMENTS TOTAL PRINCIPAL DISBURSEMENTS BALANCE BEFORE DISTRIBUTIONS DISTRIBUTIONS TO BENEFICIARIES PRINCIPAL BALANCE ON HAND INVESTMENTS MADE CHANGES IN HOLDINGS INCOME RECEIPTS LESS DISBURSEMENTS BALANCE BEFORE DISTRIBUTIONS DISTRIBUTIONS TO BENEFICIARIES INCOME BALANCE ON HAND COMBINED BALANCES REMAINING VERIFICATION SUMMARY AND INDEX PAGES 3 - 3 4 - 4 4 - 4 4 - 4 5 - 7 8 - 8 9 - 9 10 - 10 11 - 11 - 2 - 27-27-001-3116753 30,139.49- 2,572.97- 836,001.03 .00 836,001.03 32,712.46- 803,288.57 601,363.64- 20L 924.93 4,244.85 .00 4,244.85 .00 4,244.85 206,169.78 TRBN01 (10/0]1 ~ PNCBANK CLIFFORD AND CLARA HUZEY 27-27-001-3116753 RECEIPTS OF PRINCIPAL 3/03/10 BALANCE PER FIRST 'AND PARTIAL ACCOUNT OF PNC SANK, NATIONAL ASSOCIATION TRUSTEE FOR THE CLIFFORD 8 CLARA E HUZEY TRUST DATED 6/10/76 AS AMENDED AS STATED AND ATTACHED 836,001.03 ---------- COMPOSED OF CASH 836,001.03 TOTAL PRINCIPAL RECEIPTS 836,001.03 __=====z~~== - 3 - TRSN OI (10/0]1 ._ ', ~ PNCBANK CLIFFORD AND CLARA HUZEY DISBURSEMENTS OF PRINCIPAL 27-27-001-3116753 3/05/10 REGISTER OF WILLS FEE FOR FILING FIRST AND PARTIAL ACCOUNT 580.00- 6/15/10 PNC BANK, NATIONAL ASSOCIATION EXECUTOR OF THE ESTATE OF CLARA E HUZEY DECEASED FUNDS TO COVER FIDUCIARY INCOME TAX PAYMENTS 1,732.97- TRUSTEE'S COMPENSATION PNC BANK NATIONAL ASSOCIATION COMPENSATION BASED ON PRINCIPAL MARKET VALUE 3/16/10 769.55- 4/16/10 768.85- 5/18/10 768.16- 6/16/10 189.99- 7/16/10 188.25- 8/17/10 214.34- 9/16/10 214.17- 10/08/10 17,151.18- 20,264.49- 10/OS/10 IRWIN 8 MCKNIGHT PC COUNSEL FEE 9,875.00- 10/08/10 REGISTER OF WILLS FILING FEE RE SECOND AND FINAL ACCOUNT 260.00- TOTAL PRINCIPAL DISBURSEMENTS 32,712.46- - 4 - rnsnm uoron PNCBANK CLIFFORD AND CLARA HUZEY 27-27-001-3116753 DISTRIBUTIONS OF PRINCIPAL TO BENE FICIARIES ' SANDY MACKLIN ITEM THIRD A 6/09/10 CASH DISTRIBUTED 52,500.00- 52,500.00- ANN C GRIBBIN ITEM THIRD A 6/09/10 CASH DISTRIBUTED 52,500.00- 52,500.00- PATRICIA E BIALE ITEM THIRD A 6/09/10 CASH DISTRIBUTED 52,500.00- 52,500.00- MARGARET D JOYNT ITEM THIRD A 6/09/10 CASH DISTRIBUTED 52,500.00- 52,500.00- ESTATE OF JOHN R ZEIGLER ITEM THIRD A 6/09/10 CASH DISTRIBUTED 52,500.00- 52,500.00- CHARLES D ZEIGLER ITEM THIRD A 6/09/10 CASH DISTRIBUTED 52,500.00- 52,500..00- - 5 - TR5N01 ^0/07) ~, PNCBAIVK CLIFFORD AND CLARA HUZEY nTSTRIBUTI0N5 OF PRINCIPAL TO BENEFICIARIES BARBARA SMITH LAW ITEM THIRD B 6/09/10 CASH DISTRIBUTED 27-27-001-3116753 57,272.72- 57,272.72- WOODWARD R SMITH ITEM THIRD B 6/09/10 CASH DISTRIBUTED 28,636.37- 28,636.37- NORMA Z SMITH ITEM THIRD B 6/09/10 CASH DISTRIBUTED 28,636.37- 28,636.37- R06ER SMITH ITEM THIRD B 6/09/10 CASH DISTRIBUTED 28,636.37- 28,636.37- LUCILLE D SMITH ITEM THIRD B 6/09/10 CASH DISTRIBUTED 28,636.36- 28,636.36- LINDA S LORSEN ITEM THIRD B 6/09/10 CASH DISTRIBUTED 28,636.36- 28,636.36- - 6 - TN9N01 (10/0]1 PNCBANK CLIFFORD AND CLARA HUZEY DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES PATRICIA A SNYDER ITEM THIRD B 6/09/10 CASH DISTRIBUTED 27-27-001-3116753 28,636.36- 28,636.36- KEVIN B FISHER ITEM THIRD B 6/09/10 CASH DISTRIBUTED 28,636.36- 28,636.36- JUDITH ANN SMITH TRUST ITEM THIRD B 6/09/1D CASH DISTRIBUTED TOTAL PRINCIPAL DISTRIBUTIONS - 7 - 28,636.37- 28,636.37- 601,363.6k- rnsNm axon PNCBANK CLIFFORD AND CLARA HUZEY 27-27-001-3116753 VALUE ACpUISITION 10/14/10 VALUE INVESTED CASH 201,924.93 201,924.93 TOTAL PRINCIPAL 201,924.93 201,924.93 - 8 - TFSNOI 110/0)1 PNCBANK CLIFFORD AND CLARA HUZEY RECEIPTS OF INCOME 3/03/10 BALANCE PER FIRST AND PARTIAL ACCOUNT OF PNC BANK, NATIONAL ASSOCIATION TRUSTEE OF THE CLIFFORD & CLARA E HUZEY TRUST DATED 6/10/76 AS AMENDED AS STATED AND ATTACHED 4,091.76 -------- COMPOSED OF CASH 10/OS/10 AWARD PER FIRST AND FINAL ACCOUNT OF PNC BANK, NATIONAL ASSOCIATIDN EXECUTOR OF THE ESTATE OF CLARA E HUZEY DECEASED AS STATED AND ATTACHED 2.03 COMPOSED OF CASH OTHER INCOME BLACKROCK LIQUIDITY FUNDS TEMPFUND ADMINISTRATION SHARES #H1 4/01/10 3.90 • 5/03/10 16.80 6/O1/10 33.69 7/01/10 23.08 8/02/10 19.39 9/01/10 29.07 10/O1/10 25.13 TOTAL INCOME - 9 - 27-27-001-3116753 4,091.76 2.03 151.06 4,244.85 rnsr+m Moron ~ PNCBANK CLIFFORD AND CLARA HUZEY BALANCE OF INCOME ON HAND 27-27-001-3116753 VALUE ACpUISITION 10/14/10 VALUE INVESTED CASH 4,244.85 4,244.85 TOTAL INCOME 4,244.85 4,244.85 PNC BANK, NATIONAL ASSOCIATION BY ~ 1 LINDA ""J LUN G, VICE PRES T TRUSTEE - 10 - )N9N01 110/O)1 B PNCBANK VERIFICATION LINDA J LUNDBERG VICE PRESIDENT OF PNC BANK, NATIONAL ASSOCIATION TRUSTEE UNDER THE DEED OF CLIFFORD AND CLARA E HUZEY DECEASED, HEREBY DECLARES UNDER OATH THAT THE TRUSTEE HAS FULLY AND FAITHFULLY DISCHARGED THE DUTIES OF HER OFFICE; THAT THE FOREGOING FIRST AND FINAL ACCOUNT IS TRUE AND CORRECT AND FULLY DISCLOSES ALL SIGNIFICANT TRANSACTIONS OCCURRING DURING THE ACCOUNTING PERIOD; THAT ALL KNOWN CLAIMS AGAINST THE TRUST HAVE BEEN PAID IN FULL; THAT, TO HER KNOWLEDGE THERE ARE NO CLAIMS NOW OUTSTANDING AGAINST THE TRUST; AND THAT ALL TAXES PRESENTLY DUE FROM THE TRUST HAVE BEEN PAID. THIS STATEMENT IS MADE SUBJECT TO THE PENALTIES OF 18 PA. C.S.A. SECTION 4904 RELATING TO UNSWORN FALSIFICATION TO AUTHORITIES. LINDA J L BERG DATED: ~~` ~.~ ~~ - 11 - TR9N01 (10/071 ®, PNCBANK COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PA ORPHANS' COURT DIVISION N0. ESTATE OF CLARA E HUZEY DECEASED LATE OF THE BOROUGH OF CARLISLE FIRST AND FINAL ACCOUNT OF PNC BANK, NATIONAL ASSOCIATION EXECUTOR DATE OF DEATH MARCH 30 2009 WILL N0. 2009-00385 LETTERS GRANTED MAY 8 2009 FIRST COMPLETE ADVERTISEMENT OF GRANT OF LETTERS MAY 6 2009 ACCOUNTING APRIL 29 2009 TO OCTOBER 8 2010 PURPOSE OF ACCOUNT: THE EXECUTOR OFFERS THIS ACCOUNT TO ACQUAINT INTERESTED PARTIES WITH THE TRANSACTIONS THAT HAVE OCCURRED DURING ITS ADMINISTRATION OF THE ESTATE. IT IS IMPORTANT THAT THE ACCOUNT BE CAREFULLY EXAMINED. REpUESTS FOR ADDITIONAL INFORMATION OR QUESTIONS OR OBJECTIONS CAN BE DISCUSSED WITH: PNC BANK, NATIONAL ASSOCIATION C/0 LINDA J LUNDBERG VICE PRESIDENT P.O. BOX 308 CAMP HILL, PA 17001-0308 TELEPHONE (717) 730-2265 ROGER B IRWIN ESpUIRE ATTORNEY I.D. #06282 IRWIN $ McKNIGHT PC 60 WEST POMFRET STREET CARLISLE, PA 17013-3222 TELEPHONE (717) 249-2353 - 1 - Tfl3N0~ (10/Oll PNCBANK CLARA E HU2EY PRINCIPAL SUMMARY A ~~ ND INDEX RECEIPTS 3 - 3 NET GAIN/LOSS ON CONVERSIONS ADJUSTED BALANCE LESS DISBURSEMENTS DEBTS OF DECEDENT 4 - 4 FUNERAL EXPENSES 4 - 4 ADMINISTRATIVE XPENSES 4 - 4 FEDERAL, STATE & LOCAL TAXES 4 - 4 FEES AND COMMISSIONS FAMILY EXEMPTION TOTAL PRINCIPAL DISBURSEMENTS 4 - 5 BALANCE BEFORE DISTRIBUTIONS DISTRIBUTIONS TO BENEFICIARIES PRINCIPAL BALANCE ON HAND INVESTMENTS MADE CHANGES IN HOLDINGS INCOME RECEIPTS 6 - 6 LESS DISBURSEMENTS ~ 7 - 7 BALANCE BEFORE DISTRIBUTIONS DISTRIBUTIONS TO BENEFICIARIES 8 - 8 INCOME BALANCE ON HAND COMBINED BALANCES REMAINING VERIFICATION 9 - 9 - 2 - 27-27-004-3989384 5,271.52 .00 5,271.52 2,256.00- 98.22- 472.30- 2,445.00- .00 .00 5,271.52- .00 .00 .00 2.14 .11- 2.03 2.03- .00 .00 TR9N 01 (t0/071 PNCBANK CLARA E HUZEY 27-27-004-3989384 RECEIPTS OF PRINCIPAL INVENTORY FILED ON 12/15/09 PER COPY ATTACHED 3,492.55 ADDITION TO INVENTORY --------------------- 3/31/09 INTERNAL REVENUE SERVICE REFUND 2009 INDIVIDUAL INCOME TAX 46.00 OTHER RECEIPTS -------------- 6/15/10 PNC BANK, NATIONAL ASSOCIATION TRUSTEE UNDER AGREEMENT OF TRUST OF CLIFFORD & CLARA E HUZEY DATED 6/10/76 AS AMENDED FUNDS TO COVER ESTATE EXPENSES 1,732.97 TOTAL PRINCIPAL RECEIPTS 5,271.52 - 3 - rnsNOi ~~aon ~ PNCBANK CLARA E HUZEY 27-27-004-3989384 DISBURSEMENTS OF PRINCIPAL DEBTS OF DECEDENT 4/29/09 WILDEMAN & O'BROCK FEE FOR PREPARATION OF 2008 INDIVIDUAL INCOME TAX RETURNS 500.00- 5/15/09 CUMBERLAND-GOODWILL FIRE RESCUE STRETCHER TRANSPORTATION 87.00- 8/12/09 DEFENSE FINANCE & ACCOUNTING ~, SERVICE RETURN OF BENEFITS NOT DUE DECEDENT 1,669.00- TOTAL DEBTS OF DECEDENT 2,256. 0- FUNERAL EXPENSES 4/29/09 PARTHEMORE FUNERAL HOME FUNERAL SERVICES 98.22- TOTAL FUNERAL EXPENSES 98.22- ADMINISTRATIVE EXPENSES 4/29/09 REGISTER OF WILLS SHORT CERTIFICATES 20.00- 4/29/09 IRWIN & MCKNIGHT PC REIMBURSEMENT FOR PROBATE COSTS 68.00- 6/29/09 ROGER B IRWIN ESQUIRE REIMBURSEMENT FOR LEGAL ADVERTISING 300.05- 7/06/09 ROWE'S AUCTION SERVICE COMMISSIONS 47.25- 12/10/09 REGISTER OF WILLS FILING FEE RE INVENTORY AND PENNA INHERITANCE TAX RETURN 37.00- TOTAL ADMINISTRATIVE EXPENSES 472.30- FEDERAL STATE AND LOCAL TAXES 6/11/10 INTERNAL REVENUE SERVICE FIDUCIARY INCOME TAX ON CAPITAL GAINS FOR YEAR ENDED 2/28/10 2,032.00- 6/11/10 PENNA DEPARTMENT OF REVENUE FIDUCIARY INCOME TAX ON CAPITAL GAINS FOR YEAR ENDED 2/28/10 413.00- TOTAL FEDERAL STATE AND LOCAL TAXES 2,44 .00- 4 TPSNOI 110/071 ®, PNCBANK CLARA E HUZEY 27-27-004-3989384 DISBURSEMENTS OF PRINCIPAL TOTAL PRINCIPAL DISBURSEMENTS 5,271.52- - 5 - TflSN01 110!0)1 PNCBANK CLARA E HUZEY RECEIPTS OF INCOME 27-27-004-3989384 OTHER INCOME BLACKROCK LIQUIDITY FUNDS TEMPFUND ADMINISTRATION SHARES #H1 5/O1/D9 .06 6/01/09 .58 7/01/09 .66 8/03/09 .45 9/01/09 .18 10/01/09 .06 11/02/09 .05 12/01/09 .03 1/04/10 .02 5/03/10 .O1 6/01/10 .03 7/01/10 .O1 2.14 TOTAL INCOME 2.14 - 6 - TPSN01 (10/OA PNCBAIVK CLARA E HUZEY DTSBURSEMENTS OF INCOME 27-27-004-3989384 6/10/09 .03- 7/10/09 .04- 8/10/09 .03- 9/10/09 .O1- .11- TOTAL INCOME DISBURSEMENTS .11- PNC BANK NATIONAL ASSOCIATION INCOME COMPENSATION - 7 - iRS NO1 naian PIVCBAIVK CLARA E HUZEY 27-27-004-3989384 DISTRIBUTIONS OF INCOME TO BENEFICIARIES PNC BANK, NATIONAL ASSOCIATION TRUSTEE UNDER AGREEMENT OF TRUST OF CLIFFORD & CLARA E HUZEY DATED 6/10/76 AS AMENDED BALANCE BEFORE DISTRIBUTIONS PER SUMMARY AND INDEX 2.03 COMPOSED OF 10/08/10 CASH TO BE DISTRIBUTED 2.03- 2.03- TOTAL INCOME DISTRIBUTIONS - 8 - 2.03- TP9N01 (10/0,1 a B PNCBANK VERIFICATION LINDA J LUNDBERG VICE PRESIDENT OF PNC BANK, NATIONAL ASSOCIATION, EXECUTOR OF THE ESTATE OF CLARA E HU2EY, DECEASED, HEREBY DECLARES UNDER OATH THAT SHE HAS FULLY AND FAITHFULLY DISCHARGED THE DUTIES OF HER OFFICE; THAT THE FOREGOING FIRST AND FINAL ACCOUNT I5 TRUE AND CORRECT AND FULLY DISCLOSES ALL SIGNIFICANT TRANSACTIONS OCCURRING DURING THE ACCOUNTING PERIOD; THAT ALL KNOWN CLAIMS AGAINST THE ESTATE HAVE BEEN PAID IN FULL; THAT, TO HER KNOWLEDGE, THERE ARE NO CLAIMS OUTSTANDING AGAINST THE ESTATE; THAT ALL TAXES PRESENTLY DUE FROM THE ESTATE HAVE BEEN PAID; AND THAT THE FIRST COMPLETE ADVERTISEMENT THEREOF OCCURRED MORE THAN FOUR MONTHS BEFORE THE FILING OF THE FOREGOING FIRST AND FINAL ACCOUNT. THIS STATEMENT IS MADE SUBJECT TO PENALTIES OF 18 PA. C.S.A. SECTION 4904 RELATING TO UNSWORN FALSIFICATION TO AUTHORITIES. LINDA J LU ERG DATED: `~~~~~.~0 - 9 - TRSN 01 I1RI0]1 ®,PNCBANK ESTATE OF CLARA E HUZEY DECEASED (DIED 3/30/D4) LATE DF THE BOROUGH OF CARLISLE CUMBERLAND COUNTY PA WILL NO 2004-00382 INVENTORY COMMONWEALTH OF PENNSYLVANIA , SS COUNTY OF CUMBERLAND LINDA J LUNDBERG VICE PRESIDENT OF PNC BANK, NATIONAL ASSOCIATION, EXECUTOR OF THE ESTATE OF CLARA E HUZEY DECEASEB HAVING BEEN DULY AFFIRMEB ACCORDING TO LAW DID DEPOSE AND 5AY THAT THE ITEMS APPEARING IN THE FOLLOWING INVENTORY ARE PERSONAL ASSETS WHEREVER SITUATE ANB REAL ESTATE IF ANY IN THE COMMONWEALTH OF PENNSYLVANIA OF SAID DECEDENT THAT THE VALUATION PLACED OPPOSITE EACH ITEM OF SAID INVENTORY REPRESENTS ITS FAIR VALUE AS OF THE DATE OF THE DECEDENT'S DEATH AND THAT THE DECEDENT OWNED NO REAL ESTATE OUTSIDE THE COMMONWEALTH OF PENNSYLVANIA EXCEPT THAT WHICH APPEARS IN A MEMORANDUM AT THE END OF THIS INVENTORY a C\`(1 ]~, '~~tq,~ N n O ~ .~ ~ d ~ C~ ~-~~~ C'7 ;'~ C1~ ~ C71 ~ ~~ ~ _ C?O~ri ~ ~~'~ .~~ ~ ;a --~ r~-a c~ w .~.y, - I - i'NSNVI ~10/v/) AFFIRMED AND SUBSCRIBED BEFORE ME , CLARA E HUZEY CASH HIGHMARK BLUE SHIELD DENTAL CARE BENEFITS PNC BANK, NATIONAL ASSOCIATION CHECKING ACCOUNT #5140031274 DATE OF DEATH BALANCE ORRSTOWN BANK CHECKING ACCOUNT #106005499 DATE OF DEATH BALANCE CASH FQUND IN DECEDENT'S WALLET CHURCH OF GOD HOME REFUND OF OVERPAYMENT INTERNAL REVENUE SERVICE REFUND 2008 INDIVIDUAL INCOME TAX SECURITY RARE COTNS PROCEEDS RE SALE of TWO S2.oo BILLS BLUE CROSS/BLUE SHIELD REFUND OF PRESCRIPTION BENEFITS RQWE'S AUCTION SERVICE PRDCEEDS OF AUCTION COMMDNWEALTH OF PENNSYLVANIA REFUND 2008 INDIVIDUAL INCOME TAX TOTAL ENVENTORY - 2 - ®.PIVCBAI~IK 27-27-D04-3989384 24.00 1,655.08 444.17 12.57 69.96 792.OD 5.00 .77 135.OD 354.00 3,492.55 I nSN01 I lmm)1 oG/03/1o Affiliated Compensation Disclosure Grid As of March 31, 20 Commingled investment vehicles, such as mutual funds and exchange traded funds ("Funds")are among the types of investmentsthat PNC Bank and PNC Delaware Trust Company use to manage investment portfolios on behalf of their clients. Funds pay fees to various service providers for services rendered to them. This affiliated compensation disclosure grid is sent to you on asemi-annual basis so that PNC can inform you of the service fees and other revenue earned by PNC, by members of The PNC Financial Services Group, or by others considered to 6e affiliated with PNC, and which are paid to PNC 6y the Funds or from Funds' affiliates in connection with Funds which may be held in your account. Investments: Nbt FQIC Insured. No Bank Guarantee. May Lose Value. PNC affiliates may earn compensation for providing any or all of the following and other services: acting as investment adviser; providing accounting, transfer agency and custody services; or providing omnibus record keeping and associated shareholder services to the Funds. Most of these fees are earned on a percentage-of-assets basis; however, some fees are earned in specific amounts or ranges which are shown in the footnotes. The total expense ratio for each mutual fund is also shown on this grid. The expenses paid by the Funds or their affiliates are separate from and in addition to any account level fees paid by client accounts to PNC. Investment vehicles are included in this grid which are not mutual funds, but which pay fees to PNC affiliates. "a a a - TOTAL EXPENSE TDTAL TO PNC TOTAL EXPENSE TOTAL TO PNC NAME OF FUND RATIO' AFFILIATES'~5•` NAME OF FUND RpTlp. AFFILIATES'•6•' A ressive Growth Pre ared+ 0.09% 0.04% Lifec°rle Prepared 2015+ 0.00% 0.00% 00% 0 93% 0 0.66% Life cle Pre ared 2020° 0.00% . AlL-Ca Ener & Resources . 50% 0 Life cle Pre ared 2025' 0.00% 0.00% AMT-Free Munici al 0.57% . 0 73% Life cle Pre ared 2030+ 0.00% 0.00% Asset Allocation 0.93% 08% 1 . 0.93% Life cle Prepared 2035' 0.00% 0.00% Aurora . 71% 0 0.44% Litecycle Prepared 2040' 0.00%__ 0.00% Balanced Ca ital . 569'° 0 0.42% Lifecycle Prepared 2045+ 0.00% 0.00% Basic Value . 00% 0 00% 0 Life cle Pre ared 20511+ O.OD% 0.00% Bond Allocation Tar et Shares Ser. C . . ' 52% 0 0.52% Bond Allocation Target Shares Ser M 0.00%_ 0.00% LifePath Retirement . 52% 0 Bond Allocation Target Shares Ser N 0.01 % 0.00% LifePath 2020+ 0.52% . 52% 0 Bond Allocation Target Shares Ser S 0.01% 0.00% LifePath 2030' 0.52% . 0 51% 23% 0 0.23% LifePath 2040+ 0.51% . Bond Index . 0 70% 0.49% LifePath 2050+ 0.51% 0.51% Bond Portfolio . 49% 0 0.42% California Municipal Bond 0.73% 0.55% Lon Duration . 63% 0 39% 0 72% 0 0.67% Low Duration Bond . . Ca itaL A reciation + . 0 13°k 04% 0 Mana ed Income 0.88% 0.59% Conservative Pre ared . 88% 0 . 0.11% Mid Cap Growth Equity 1.17% 1.02% Eme in Market Debt . 0 93% 0.86% Mid Cap Value Equity 0.97% 0.88% Ene and Resources . 74% 0 11.60% Mid Cap Value Opportunities 0.99% 0.65% Equity Dividend . 08% 1 0.78% Moderate Prepared' 0.09% _ 0.02% EuroFund . 1 50% 0.67% Money Market 0.35% 0.32% Focus Growth . 09% 1 0.779'0 Munici allnsured 0.47% 0.37% FocusVatue . 839'0 0 63% 0 Municipal Money Market 0.39% 0.32% Fundamental Growth . 0 81% . 0.69% NafionalMunicipal 0.59% _ 0.50% GlobalAtlocation . 02% 1 81 % 0 Natural Resources Trust 0.82% 0.62% Global Dynamic Equity . 34% 1 . 07% 1 New Jersey Municipal Bond 0.70% 0.48`Y0 Global Emerging Markets . 44% 1 . 0.78% New York Municipal Bond 0.75% 0.56% Global Financial Services . 1 08% 0.77% NC Municipal Money Market 0.27% 0.124'° Global Growth . 1 36% 1.10% NJ Municipal Money Markel 0.38% 0.31 % Global O ortunities . 1 13% 0.86% OH Municipal Bond 0.61% 0.49% Global Small Ca . 54% 0 0.47% OH Municipal Money Market 0.39% _ 0.34% GNMA . 0 86% 0 40% PA Municipal Money Market 0.30% _ 0.29% Government Income . 0 945'0 0.63% + Growth Prepared 0.07Mo 0.02% Pacific . 61% 0 45% 0 ~ 31% 1 1.05% Pennsylvania Municipal Bond . . Healthcare . 0 99% - 0.86% S & P 500 Index 0.34% 0.25% Health Sciences Opportunities . D 7D% 0.44% S & P 500 Stock Fund 0.20% 0.20% High Income . 0 67% 62% 0 Science and Technology Opportunities 1.39°k 1.01 % Hi h Yield Bond . 80% 0 . 0.55% Senior Floating Rate I 1.53% _ 121% High Yield Municipal . _ 11 18% 0.089'o Senior Floating Rate II 1.67% _ 1.35% Index Equity ' . 0 55% 0.38% Short Term Bond 0.92% 0.47% Income Income Builder' . 0.75% 0.50% Short Term Municipal 0.36% 0.29% Inflation Protected Band 0.38% 0.32% Small Cap Core Equity 1.34% 1.11 % _ Intermediate Government Bond 0.6G% 0.57% Small Cap Growth Equity 0.81% 0.67%_ Intermediate Municipal 0.72% _ 0.55% Small Cap Growth II 1.32% 0.91% International 1.79% 1.01% Small Cap Index 0.51% _ 0.26% 90% 0 0.72% SmalVMid Cap Growth 1.12% __0.85% International Bond . 54% 0 35% 0 Strategic Income Opportunities' 0.15% _ 0.02% International Index . 30% 1 . 1.13% Total Return II 0.80% 0.47% International Opportunities . 99% 0 _ 76% 0 Total Return (formerly Bond Fund) 0.84% 0.33% International Value . . 03% 1 7.00% KY Municipal Bond 0.65% _ 0.52% U S Opportunities . Larne Cap Core 0.91% 0.68% U S Treasury Money Market 0.17% _0.17% Large Cap Core Plus 0.64% _ 0.00% Utilities & Telecommunications 1.09% 0.62% La rge Cap Growth 7.01% 0.76% VA Municipal Money Market 0.29% 0.10% Large Cap Value 1.03% 0.76% Value Opportunities 1.07% _ 0.77% Latin America 1.21% 1.01% World Income 1.03% 0.61% Lifecycle Prepared 2010+ 0.00% 0.00% ~ PNC 124366-0610 Pag e 1 of b .• '06/03/10 nsation Disclosure Grid As of March 31, 2010 MuniCash 0.20% 0.18% N/A 'vi" 0.20% 0.19% 0.29% 0.23% MuniFund New York Mone 0.20% 0.17% 0.29% 0.21 % T-Fund 0.16% 0.14% 0.16% 0.14% re.....r~~F 0.18% 0.17% 0.28% 0.17% 0.10% _ 0.07% NAME OF FUND iu iw~ cnrcnnc RATIO` w ~..~ ~.. ~ ~•.. AFFILIATES' NAME OF FUND RATIO` AFFILIATES' Advantage Institutional Government MMF 0.09% -0.26% __ Mid Cap Value 1.01% 0.94% Advantage Institutional MMF Advantage Institutional Treasury MMF 0.19% 0 06% 0.15% -0.29% Monev Market Multi-Factor Small Cap Core D.25% 0.93% D.21% D.78% Balanced Allocation 1.03% 0.96% Multi-Factor Small Cap Growth 0.94% 0.73% Bond Fund 0.59% 0.55% Multi-Factor Small Cap Value 1.30% 1.18% Government MMF 021% 0.17% Ohio Intermediate Tax Exempt 0.54% ~ 0.50% Government Mortgage 0.62% 0.57% Ohio Municipal MMF 0.26% 0.22% High Yield Bond 0.75% 0.51 Pennsylvania Intermediate Municipal 0.59% 0.53% Intermediate Bond 0.53% 0.50% Pennsylvania Tax Ezempt MMF 0.27% 0.22% Intermediate Taz Exempt Bond 0.53% 0.42% 5 & P 500 Indez 0.37% 0.30% International Equity 1.25% 1.20% Small Cap Core 1.19% 1.13% Large Cap Core Equity 0.82% 0.77% Tax-Exempt Limited Maturity Bond 0.53% 0.42% Large Cap Growth D.95% 0.90% Taz-Exempt Money Market 0.23% 0.19% Large Cap Value 0.93% 0.89% Total Return Advantage 0.54% 0.43Wo Limited Maturity Bond D.52% 0.47% Treasury MMF 0.12% 0.09% Maryland Tax Exempt Bond 0.53% 0.40% Ultra Short Bond D.38% 0.33% Michi an Intermediate Munici al Bond 0.62% 0.53% ~ ~ NAME OF FUND TOTAL EXPENSE RATIO TOTAL TO PNC AFFILIATES" NAME OF FUND TOTAL EXPENSE RATIO TOTAL TO PNC AFFILIATES" PNC Absolute Return Fund LLC 2.02% O.DO% PNC Alternative Strategies TEDI Fund LLC 3.04% 0.00% PNC Absolute Return TEDI Fund LLC 2.74% 0.00% PNC Long-Short Fund LLC 2.08% 0.00% PNC Alternative Strategies Fund LLC 2.09% 0.00%. _ PNC Lonq-Short TEDI Fund LLC 3.36% 0.00% NAME OF FUND FAMILY 1267-FEES SERVICE FEES TOTAL TO PNC AFFILIATES NAME OF FUND FAMILY 1281-FEES SERVICE FEES TOTAL TO PNC AFFILIATES AIM 0-20 basis points 0 See (a) below Janus (Perkins) 0-25 basis p oints 0-25 basis points See (a) below Alger 0-25 basis points 0 Jennison Inow Prudential) 0 D See (a, d below Alliance Bernstein 0-25 basis points D See (a) below J P Morgan D 0-10 basis points Allianz American American Beacon D 0-25 basis points 0 D 0-25 basis points D-35 basis points See la) below See la) below See la) below Legg Mason Loomis Sayles Lord Abbett 0 0 0-15 basis points 0 0-25 basis points 0 See (a) below American Century Artio (formerly Julius Baer) Artisan 0 0-1 D hasis points 0 0-35 basis points 0-317 basis points Managers MFS Munder 0-35 basis 0-100 basis 0 points points D-35 basis points 0-100 basis points 0 See (a) below See (a, c) below Aston Tamro 0 0 See (a, d, e) below Natixis 0-25 basis points 0-25 basis points Baron 0 0-35 basis points OLstein 0 0-25 basis points Calamos 0-10 basis points 0-10 basis points Oppenheimer 0-15 basis points D Columbia 0-25 basis paints D-25 basis points See (a) below PIMCO 0-25 basis points 0-10 basis points See (a) below Cohen and Steers D-25 basis points 0-25 basis points Pioneer 0 0 See la) below Davis 0-25 basis points 0-25 basis points See (a) below Putnam D-10 basis points 0-10 basis points See la) below Delaware 0-25 basis points See (a) below Royce 0 0 See (a) below Dodge and Coz 0 D See (a) below RS Investments 0 D-5 basis points Dreyfus 0-25 basis points 0-25 basis points See (a) below Schroder D 0-8 basis points DWS Scudder 0 D-25 basis points Selected American D 0-10 basis points See (a) below Eagle 0 0-1D basis points See (al below SSGA 0-25 basis points 0 Eaton Vance 0-25 basis points D-25 basis points Touchstone 0 0-35 basis points Federated 0-25 basis points 0-25 basis points T Rowe Prite 11-25 basis points 0-10 basis points Fidelity D-25 basis points 0-25 basis points See (a) below Third Avenue 0 0-35 basis points See (a, b, d, e) below Franklin Templeton 0-50 basis points Van Kampen 0 0 See (a) below Goldman Sachs 0-15 basis points 0-15 basis points See (a) below Wells Fargo 0-25 basis points 0-25 basis points See (a, e) below ING 0-25 basis points 0-8 basis points See (a, b, c) below Western Asset 0 0 See (a) below Ivy 0 0-25 basis points 124366-0610 Page 2 of 6 Q PNC California Mone 0.20% 0.17% 0.30% 0.21% 0.16% O.11 % 0.17% 0.16% Federal Trust _ _ _ _ .,.., 6/03/10 Affiliated Compensation Disclosure Grid As of March 31, 2010 NAME OF FUND American Beacon Intl Equity American Century Capital Value e . °EXPENSE RATIO 0.73% 0.90% •~ 'e NAME OF FUND Goldman Sachs U S Equity Dividend & Premium Harbor Capital Appreciation EXPENSE RATIO 0.84% _ 0.69% _ American Century International Discovery American Century Large Company Value 1.28% 0.63% _ Harbor International _ Harbor International Growth 0.83% 0.91 % American Century Smolt Cap Value Artio International Equity II 1.05% _ 0.96% Harding Loevner Emerging Markets ING International Value 1.64% 1.33% Artisan International 1.22% Ivy Global Natural Resources 1.20% Artisan Mid Cap Value 1.21% J P Morgan US Large Cap Core Ptus 1.09% Artisan Small Cap 1.26% _ Legg Mason Emerging Markets 1.25% __ Artisan Small Cap Value 1.22% _ LKCM Small Cap Eqvity 1.00% Aston/TAMRO Small Cap 1.11% Master's Select International 1.15% Baird Aggregate Bond 0.30% MFS Core Growth 0.95% Baird Intermediate Bond 0.30% MFS Value 0.79% Baron Asset 1.36% Munder Micro-Cap Equity 2.12°h Baron Small Cap 1.34% Olstein All-Cap Value 1.58% BLackRock Arthur Street Fund LP 0.70% - 1.00% Payden Short Bond D.53% B lackRock Fulton Street Fund LP 0.70%- 1.00% Perkins Mid Cap Value 1.11 % BlackRock Multi-Manager Partners LLC" 0.67% Perkins Small Cap Value 1.11% Citigroup Reat Estate Partners II, LP" 2.74% PIMCD Commodity ReaLReturn Strategy 0.64% Calamos Convertible A 1.10% PIMCD Extended Duration Bond 0.60% Calamos Growth A 1.32% PIMCD Foreign Bond 0.50% Calvert Social Investment Equity 1.28% PIMCD Long Duration Total Return Bond 0.60% Columbia Marsico International Opportunities 1.22'Y° PIMCD Short Term 0.459'0 Dodge & Coz Income 0.43% PIMCD Total Return 0.45'Y° Dodge & Cox International Stock 0.65% Prudential (Jennison) 20/20 Focus 0.90% Dreyfus Appreciation 0.97% Putnam International Capital Opportunities 1.39% DWS Global Real Estate Securities 1.29% Royce Opportunity 112% DWS Scudder MA Tax Free DWS Short Term Muni Bond Eagle Small Cap Growth 0.68% 0.57% 0.87% Royce Total Return RS Emerging Markets Selected American 1.17% 1.61% 0.61% Federated Capital Appreciation 1.23% Templeton Institutional Foreign Equity 0.8D% Federated Strategic Value 1.04% Third Avenue International Value 1.47% Fidelity Advisor Floating Rate High Income 0.77% Third Avenue Smatt Cap Value 1.13% Fidelity CT Municipal Income 0.48% Touchstone Sands Capital Select Growth D.98% Fidelity Institutional Money Market 0.22% T Rowe Price Equity Income 0.72% Fidelity Institutional Money Market Government 0.21% T. Rowe Price Growth Stock 0.73% Fidelity Institutional Money Market Tax Exempt 0.25% T Rowe Price High Yield 0.80% Fidelity Institutional Money Market Treasury 0.21°h T. Rowe Price International Bond D.82% Fidelity Michigan Municipal Income 0.50% T. Rowe Price MO Tax Free 0.47% Fidelity Ohio Municipal Income D.50% T Rowe Price Mid Cap Growth 0.63% Fidelity Spartan Total Market Index 0.07% T Rowe Price Mid Cap Value 0.64% Fidelity Tax Free Bond 0.25% T. Rowe Price New Horizons 0.85% Franklin FL Tax Free Income 0.62% T. Rowe Price Reat Estate 0.77% Franklin MA Insured Tax Free Income 0.67% T. Rowe Price Short Term Bond 0.55% Franklin NJ Taz Free Income 0.63% T. Rowe Price Summit Muni 0.50% Franklin NY Taz Free Income 0.60% T Rowe Price Summit Muni Intermediate 0.50% Goldman Sachs Absolute Return Tracker 1.20% T. Rowe Price VA Taz Free ~ 0.48% Goldman Sachs Core Fixed Income 0.G6% T. Rowe Price Value 0.89% Goldman Sachs Growth Opportunities 1.05% Wells Fargo Advantage Total Return Bond 0.42% Goldman Sachs Mid Cap Value 0.79% Western Asset Intermediate Bond 0.47% Goldman Sachs Structured Intl Eauily Flez 1.20% NAME OF FUNO1° MGT. FEE" NAME OF FUND'° MG t. ten" 1 D+Year Credit Band Fund 0.20% Barclays Credit Bond Fund 0.20% 1 O+Year GovernmenVCredit Band Fund 0.20% Barclays GovernmenVCredit Bond Fund 0.20% 2012 S&PAMT-Free Municipal Series 0.30% Barclays Intermediate Credit Bond Fund 0.20% 2013 5&PAMT-Free Municipal Series D.3D% Barclays Intermediate Government/Credit Bond Fund 0.20% 2014 S&PAMT-Free Municipal Series D.3D% Barclavs MBS Bond Fund 0.25% 2015 5&PAMT-Free Municipal Series D.30% Barclays Short Treasury Bond Fund 0.15% 2016 S&PAMT-Free Municipal Series D.30% Barclays TIPS Bond Fund 0.20% 2017 S&PAMT-Free Municipal Series 0.317% Cohen & Steers Realty Majors Index Fund 0.35% Barclays 1-3 Year Credit Bond Fund 17.20% Dow Jones International Select Dividend Index Fund 0.50% Barclays 1-3 Year Treasury Bond Fund 0.15% Dow Jones Select Dividend Index Fund 0.40% Barclays 10-20 Year Treasury Bond Fund 0.15% Dow Jones Transportation Average Index Fund 0.47% Barclays 20+Year Treasury Bond Fund 0.155'° Dow Jones U.S. Aerospace & Defense Index Fund 0.47% Barclays 3-7 Year Treasury Bond Fund 0.15% Dow Jones U.S. Basic Materials Sector Index Fund 0.47Wo Barclays 7-10 Year Treasury Bond Fund 0.15% Dow Jones U.S. Broker-Dealers Index Fund 0.47% Barclays Agency Bond Fund 0.20% Dow Jones U.S. Consumer Goods Sector Index Fund 0.48% Barclays Aggregate Bond Fund 0.20% Dow Jones U.S. Consumer Services Sector Index Fund 0.48% 124366-0610 Page 3 of 6 ~ PNC '~b/03/10 Affiliated Compensation Disclosure Grid As of March 31, 2010 NAME OF FUNOY6 Dow Jones U 5 Energy Sector Index Fund Dow Jones U.S. Financial Sector Index Fund Dow Jones U.S. Financial Services Index Fund Dow Jones U.S. Healthcare Providers Index Fund Dow Jones U.S. Healthcare Sector Index Fund Dow Jones U.S. Home Construction Index Fund Dow Jones U.S. Indez Fund +* MGT. FEE 0.47% 0.48% 0.48% 0.48% 0.48% 0.47% 0.20% NAME OF FUND" MSCI France Index Fund MSCI Germany Index Fund MSG Hong Kong Index Fund MSCI Israel Capped Investable Market Index Fund MSCI Italy Indez Fund MSCI Japan Index Fund MSCI Japan Small Cap Index Fund MGT. FEE" 0.55% 0.55% _ 0.55% 0.66% 0.55% 0.56% 0.56% __ Dow Jones U.S. Industrial Sector Index Fund Oow Jones U. S. Insurance Index Fund Dow Jones U. S. Medical Devices Index Fund Dow Jones-U S Oit & Gas Exploration & Production Index Fund Dow Jones U S Oil Equipment & Services Index Fund Dow Jones U.S. Pharmaceuticals Index Fund Dow Jones U. S. Real Estate Index Fund Dow Jones U S Regional Banks Index Fund Dow Jones U 5 Technology Sector Index Fund Daw Jones U. S. Telecommunications Sector Indez Fund Dow Jones U. S. Utilities Sector Index Fund FTSE China (HK Listed) Index Fund FTSE Developed Small Cap ez-North America Index Fund 0.48% 0.4B% 0.48% 0.48% _ _ 0.47% 0.4B% 0.48% 0.46% _ 0.48% D.48% 0.48% 0.72% 0.50% MSCI Kokusai Index Fund MSCI Malaysia Index Fund MSCI Mexico Invests bte Market Index Fund MSCI Netherlands Investable Market Index Fund MSCI Pacific ex-Japan Index Fund MSCI Singapore Index Fund MSCI South Africa Index Fund MSCI South Korea Index Fund MSCI Spain Index Fund MSCI Sweden Index Fund MSCI Switzerland Index Fund MSCI Taiwan Index Fund MSCI Thailand Investable Market Index Fund 11.25% 0.56% _ _ 0.55% 0.55% 0.50% _ D.55% _ 0.66% 0.65% 0.56% 0.55% 0.56% 0.65% 0.65% FTSE EPRA/NAREIT Developed Asia Indez Fund 0.48% _ MSCI7urkey Investable Market Indez Fund 0.65% FTSE EPRA/NAREIT Developed Europe Index Fund FTSE EPRPJNAREIT Developed Real Estate ez-U S. Indez Fund 0.48% 0.48% MSCI United Kingdom Index fund Nasdaq Biotechnology Index Fund 0.55% 0.48% FTSE EPRA/NAREIT North America Index Fund 0.48% NYSE 1001ndex Fund 0.20% FTSE KLD 400 Social Index Fund 0.50% NYSE Composite Index Fund 11.25% FTSE KLD Select Social Index Fund 0.50% Russell 1 DOD Growth Index Fund 0.20% FTSE NAREIT IndustriaVOffice Capped Index Fund 0.48% Russell 1000 Indez Fund D.15% FTSE NAREIT Mortgage Plus Capped Index Fund 0.48% Russell 1000 Value Index Fund D.20% FTSE NAREIT Real Estate SO Indez Fund 0.489'° Russell 2000 Growth Index Fund 0.25% FTSE NAREIT Residential Plus Capped Index Fund 0.48% Russell 20001ndex Fund 0.211% FTSE NAREIT Retail Capped Index Fund 0.48% Russell 2000 Value Index Fund D.25% FTSE/Xinhua China 251ndez Fund 0.73% Russell3000 Growth Index Fund 0.25W° iBoxz $ High Yield Corporate Bond Fund 0.50% Russell30001ndex Fund 0.20% iBozz $ Investment Grade Corporate Bond Fund 0.15% Russell3000 Value Index Fund 0.25% JPMorgan USD Emerging Markets Bond Fund 0.60% Russell Microcap• Index Fund 0.60% Morningstar Large Care Index Fund 0.20% Russell Midcap Growth Index Fund 0.25% Morningstar Large Growth Index Fund 0.25% Russell Midcap Index Fund 0.20% Morningstar Large Value Index Fund D.25% Russell Midcap Value Index Fund 0.25% Morningstar Mid Core Index Fund D.25% Russell Top 200 Growth Index Fund 0.20% Morningstar Mid Growth Index Fund 0.311% Russell Top 200 Index Fund 0.15% Morningstar Mid Value Indez Fund 0.30% Russell Top 200 Value Index Fund D.20% Morningstar Small Core Index Fund 0.25% 5&P 100 Index Fund 0.20% Morningstar Small Growth Index Fund 0.30% S&P 15110 Index Fund 0.20% Morningstar Small Value Index Fund 0.30% 5&P 500 Growth Indez Fund 0.18°k MSCI ACWI ex-US Financials Sector Index Fund 0.48% 5&P 500 Indez Fund 0.09% MSCI ACWI ex-US Index Fund 0.35% 5&P 500 Value Index Fund 0.18% MSCI ACWIIndex Fund 0.35% S&P Aggressive Allocation Fund D.25% MSCI All Country Asia ex Japan Index Fund 0.72% 5&P Asia 50 Indez Fund 0.50% MSCI All Peru Capped Index Fund 0.63% 5&P California AMT-Free Municipal Bond Fund 0.25% MSCI Australia Index Fund 0.55% S&P Conservative Allocation Fund 0.25% MSCI Austria Investable Market Indez Fund 0.55% S&P Developed ex-U S. Property Index Fund 0.48% MSCI Belgium Investable Market Index Fund 0.56% S&P Emerging Markets Infrastructgre Index Fund D.75% MSCI Brazil Index Fund 0.65% 5&P Europe 3501ndex Fund 0.60% MSCI BRIC Index Fund 0.72% 5&P Global t001ndex Fund 0.4D% MSCI Canada Index Fund 0.55% S&P Global Clean Energy Index Fund 0.48% MSCI Chile Investable Market Index Fund 0.65% 5&P Global Consumer Discretionary Sector Index Fund 0.48% MSCI EAFE Growth Index Fund 0.40% S&P Global Consumer Staples Sector Index Fund 0.48% MSCI EAFE Index Fund 0.35% S&P Global Energy Sector Index Fund 0.48% MSCI EAFE Small Cap Index Fund 0.40% S&P Global Financials Sector Index Fund 11.48% MSCI EAFE Value Index Fund 0.40% S&P Global Healthcare Sector Index Fund 0.48% MSCI Emerging Markets Eastern Europe Index Fund 0.72% 5&P Global Industrials Sector Index Fund 0.48% MSCI Emerging Markets Financials Sector Index Fund 11.72% S&P Global Infrastructure Index Fund 0.48% MSCI Emerging Markets Index Fund 11.72% 5&P Global Materials Sector Index Fund 0.48% MSCI Emerging Markets Materials Sector Index Fund 0.72% S&P Global Nuclear Energy Index Fund 0.48% MSCI EMU Index Fund 0.56% 5&P Global Technology Sector Index Fund 0.48% MSCI Europe Financials Sector Index Fuhd 0.46% S&P Global Telecommunications Sector Index Fund 0.48% MSCI Far East Financials Sector Index Fund 0.40% S&P Global Timber & Forestry Index Fund 0.48% 124366-0610 Page 4 of 6 ~ ~~~ '06/03/70 Affiliated Compensation Disclosure Grid As of March 31, 2010 5&P Global Utilities Sector Index Fund 0.4B% S&P SmallCap 600 Growth Index Fund 0.25% S&P Growth Allocation Fund 0.25% 5&P SmallCap b001ndex Fund 0.20% _ 5&P India Nifty 50 Index Fund 0.69% S&P SmallCap 600 Value Index Fund 0.25% S&P Latin America 401ndex Fund D.50% 5&P Target Date 20101ndex Fund 0.25% _ S&P MidCap 4D0 Growth Index Fund 0.25% _ 5&P Target Date20151ndex Fund 0.25% 5&P MidCap 400 Indez Fund 0.20% S&P Target Date 2020 Index Fund 0.25% S&P MidCap 400 Value Index Fund 0.25% 5&P Target Date 2025 Index Fund 0.25% S&P Moderate Allocation Fund 0.25% 5&P Target Date 20301ndex Fund 025% S&P National AMT-Free Municipal Bond Fund 0.25No S&P Target Oate 2035 Index Fund 0.25% S&P New York AMT-Free Municipal Bond Fund 0.25% S&P Target Date 2040 Indez Fund 0.25% S&P North American Natural Resources Sector Indez Fund 0.48% S&P Target Date Retir-ement Income Index Fund 0.25% S&P North American Technology Sector Index Fund 0.4B% S&P U.S. Preferred Stock Index Fund 0.4B% S&P North American Technology-Multimedia Networking Index Fund 0.48% S&P/Citigroup 1-3 Year International Treasury Bond Fund 0.35% 56P North American Technology-Semiconductors Index Fund 0.48% 5&P/Citigroup International Treasury Bond Fund 0.35% S&P North American Technology-Software Index Fund 0.48% S&P/TOPIX 1501ndez Fund 0.50% S&P Short Term National AMT-Free Municipal Bond Fund 0.25°% 1) The PNC Financial Services Group, Inc. ("PNC") provides investment and wealth management,. fiduciary services, FDIC-insured banking products and services and lending and borrowing of funds through its subsidiary, PNC Bank, National Association ("PNC Bank"1, which is a Member FDIC, and provides Certain fiduciary and agency services through PNC Delaware Trust Company. PNC does not provide legal, tax or accounting advice. 2) Mutual funds advised 6y BlackRock Advisors, LLC or its affiliates. PNC indirectly owns more than 24%, but less than 25% of BlackRock. 3) A description of the services provided to BLackRock Mutual Funds by PNC affiliates and the compensation received for each service may be found in the applicable prospectuses. You can obtain a prospectus for BLackRock Mutual Funds by calling your account officer or 1-B00-441-7450. In addition, under a services agreement between BlackRock Advisors, LLC. and PNC ("Agreement"), PNC receives from BlackRock Advisors, LLC and/or BlackRock Mutual Funds, administration and services fees up to 259'0 (.04% for the Index Equity Portfolio) for the assets of PNC client accounts invested in BlackRock Mutual Funds. Under this Agreement, PNC combines the mutual fund share purchases of multiple client accounts to satisfy minimum investment requirements and thus qualify such accounts for lower cost share classes. PNC does not forgo the Agreement fees it charges for performing these services in order to enable an account to qualify for a share class, for which [hat account would not be eligible on a stand-alone basis. 4) Expenses shown are net of any fee waivers 6y the Funds' service providers. 5) Certain types of PNC accounts may hold Service Class shares of the BlackRock Funds, which have a service fee of 0.25% in addition to the expenses listed. 6) PNC Bank and PNC Delaware Trust Company may also receive an account Level fee for services provided to your account. However, in tight of the compensation for the services described above, for certain accounts, PNC Bank and PNC Delaware Trust Company provide a variety of reductions in the account level iee for the portion of an account's assets invested in mutual funds (other than a money market fund) for which a PNC affiliate provides investment advisory services. PNC Bank and PNC Delaware Trust Company reserve the right at any time to eliminate, in whole or part, any or alt of these account Level fee reductions. 7) The expense ratios do not include expenses attributable to investments in underlying funds. 81 The expense ratios of the funds listed in Sections 7 and 2 represent annualized expense ratios for the fiscal period through March 31, 2070. 9) Expense ratios are shown without Incentive Fee and underlying Investment Fund fees: PNC affiliates may receive an additional 10% net incentive fee based upon the performance of the fund. 10) Mutual funds advised by PNC Capital Advisors, LLC ("PCA"). PCA is a wholly-owned subsidiary of PNC Bank. A description of the services provided to PNC Funds and PNC Alternative Funds by PNC affiliates and the compensation received for each service, can be found in the applicable prospectuses. You can obtain a prospectus For a PNC Fund or a PNC Alternative Fund by calling your account officer or 1-800- 551-2145. 124366-0610 11) Funds currently have a voluntary expense waiver at the feeder level. The amount waived 6y the PNC affiliate currently exceeds all PNC affiliate revenue, including revenue generated at the Master Fund level. 12) PNC Bank and PNC Delaware Trust Company use Funds that are not advised by a PNC affiliate l"Non-Proprietary Funds"), but which pay servicing fees to PNC Bank. For ease of use, this Affiliated Compensation Disclosure Grid lists only the Non-Proprietary Funds by family and not by individual fund names and excludes fund families that pay to PNC and or it's affiliates aggregate annual compensation less than $250. A description of certain of the services provided and fees earned can be found in the mutual fund prospectuses or other disclosure documents for the mutual fund or other investment. You can obtain the prospectus for a particular mutual fund by calling your account officer or through each fund company's website. If the Fund or other investment you hold is not a mutual fund, you should have a copy of the offering disclosure document. This affiliated compensation disclosure information does not constitute an offer far sale of any Fund or other investment 13) 141 15) 16) Page5of6 listed herein. If you have any questions, please call your account officer. A description of certain of the services provided and fees earned may be found in the mutual fund prospectuses or other disclosure documents for the mutual fund, other Fund or other investment. You can obtain the prospectus for a particular mutual fund by calling your account officer or 1-800-821-7432. Ii the Fund or other investment you hold is not a mutual fund, you should have a copy of the offering disclosure document. This affiliated compensation grid does not constitute the offer for sate of any Fund or other investment listed herein. If you have any questions, please call your account officer. PNC affiliates receive 0.75% on fund assets, plus an incentive fee based upon the performance of the fund, which was 0.00% in 2009. iShares' is a registered trademark of BlackRock Institutional Trust Company N. A. Exchange Traded Funds advised by BlackRock Fund Advisors ('BFA') a wholly- owned subsidiary of BlackRock Institutional Trust Company, N.A. ("BTC'), which in turn is a wholly-owned subsidiary of BlackRock, Inc. PNC indirectly owns more than 24%, but less than 25% of BlackRock, Inc. Pursuant to the Investment Advisory Agreements between BFA and the Trusts, BFA is responsible for substantially alt expenses of the Fund, including the cost of transfer agency, custody, fund administration, legal, audit and other services except interest expense and razes, brokerage expenses, future distribution fees or expenses and extraordinary expenses. You can obtain a prospectus for iShares Funds by calling your account officer or 1-80D-iShares (1-800-474-2737). 16) Pursuant to the Investment Advisory Agreements between BFA and the Trusts, BFA is responsible for substantially all expenses of the Fund, including the cost of transfer agency, custody, fund administration, Legal, audit and other services except interest expense and taxes, brokerage expenses, future distribution fees or expenses and extraordinary expenses. You can obtain a prospectus for iShares Funds by calling your account officer or 1-800-iShares It-BOD-474-2737). ~ PNC ,~ - ,, tib/o3%1o Affiliated Compensation Disclosure Grid 17) PNC Bank and PNC Delaware Trust Company receive an account Level fee for services provided to your account. However, in light of the compensation for the services described above, for certain accounts, PNC Bank and PNC Delaware Trust Company provide a variety of reductions in the account level fee for the portion of an account's assets invested in exchange traded funds for which a PNC affiliate provides investment management services. PNC Bank and PNC Delaware Trust Company reserve the right at any time to eliminate, in whole or part, any or all of these account level fee reductions. a) PNC affiliates receive between $748 and $15.460 from this family's fund(s) in annual revenue for providing State securities filing services. b1 PNC affiliates receive between $128,237 and $721,270 annually for printing and mailing of fund financial statements and certain related services for the fund family of which this fund is a part. c) PNC affiliates receive between $124 and $166,219 from this family's fund(s) in annual revenue as transfer agent. d) PNC affiliates receive between $297,043 and $1,269,151 from this family's fund(s) in annual revenue as transfer agent. e) PNC affiliates receive between $24,039 and $234 495 from this family's fund(s) for accounting services. As of March 37, 2010 124366-0610 Page 6 of 6 ~ PNC