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Home My WebLink About03-0114 PETITION FOR PROBATE and GRANT OF LETTERS Estate of' George L. Briner No. ~' 0'3 also known as To: Register of W~lls for the · Deceased. County of ~umoerzana in thc Social Security No. z l~ i4 9943 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who i~/are 18 years of age or older an the execut ors named in the last wilt of the above decedent, dated September 23 2002 and codicil(s) dated (state relevant circnmstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 14 Wesley Drive South Middleton Twp (list street, number and muncipality) Decendent, then 88 years of age, died January 21 , t'9:2003 , at Thornwald Home 442 Walnut Bottom Road Carlisle PA Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after.execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ 700. 000 (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: I~ Wesley Drive Carlisle PA 17013' Mountain ground Perry Co WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters To~t~qm~nt~qry (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. ~ ' r ders Trust Co Rankin · ~ 1415 Ritner Highway 66 Bell Street #100 =o Carlisle PA 17013 Seattle WA 98121 ~o OATH OF-PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ ss COUNTY OF cu~h~.--~ anct The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the kr, owledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well an~ruly administ/e)r the estate according to law. Sworn to or e. ffirmed and subscribedt- ~'J~.~/~.~ ~ before me this 315t day of [ ~. /~,/-- / ~ ~' ~ ,IANIIARY 20{33' _,~,l~lK J~ /~/(..~~ ~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-03-0114 ESTATE OF GEORGE L. BRINER, DECEASED FIRST AND FINAL ACCOUNT OF Manufacturers and Traders Trust Company and Todd D. Rankin, Co-Executors Date of Death: January 21, 2003 Date of Executor's Appointment: February 6, 2003 Date of First Advertisement of Letters: April 23, 2003 Accounting for the Period: January 21, 2003 to November 30, 2004 Purpose of Account: Manufacturers and Traders Trust Company and Todd D. Rankin, Co-Executors, offer this account to acquaint interested parties with the transactions that have occurred during this administration. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: Manufacturers and Traders Trust Company 1 West High Street Carlisle, PA 17013 ~,~ ' (717) 240-4505 ~ cd - OR ~- Robert G. Frey, Esquire ~ Frey & Tiley 5 South Hanover Street :!'2 Carlisle, PA 17013 (717) 243-5838 .~ * OR Todd D Rankin Seattle, WA RECEIPTS OF PRINCIPAL Fiduciary Acquisition Value CASH: 02/06/03 Received from George L. Briner 33,715.48 T/A - Principal Cash at Date of Death 02/06/03 Received from George L. Briner 891.41 T/A - Income Cash at Date of Death 02/07/03 Carlisle Imaging Associates 5.18 - Refund 02/11/03 Insurance Proceeds: Penn 1,500.00 Treaty Network America 02/11/03 Received from George L. Briner 18.00 T/A - AT&T Dividend received 12/31/02 02/12/03 Received from George L. Briner 1,235.00 T/A - GE Corp. Dividend received 12/31/02 02/19/03 $25,000 Waypoint Bank CD 6.88% 25,000.00 due 04/07/04 Accrued Interest 94.25 02/25/03 Penn Treaty Network America 250.00 - Insurance Proceeds 02/25/03 Smithsonian Magazine - 48.00 Subscription Refund 02/25/03 Trains Magazine - 13.32 Subscription Refund 03/03/03 Time Magazine - 5.45 Subscription - Refund 03/10/03 OGR Publishing, Inc. - 10.70 Refund 03/18/03 Thornwald Nursing Home 1,437.34 - Refund 03/20/03 M&T Bank Checking Account - 23,515.67 Date of Death Balance 3 03/20/03 M&T Bank Savings Account - 106.98 Date of Death Balance 03/21/03 Capital Blue Cross - Refund 435.02 04/07/03 Cash Found in House 71.85 04/24/03 Comcast - Refund 7.30 04/28/03 Progressive Insurance - Refund 39.00 05/07/03 Sprint - Final Credit on 15.67 Utility Expense 05/15/03 MBNA - Credit Balance Refund 12.83 06/20/03 PA Department of Revenue - 1,268.97 Individual Income Tax Refund 06/20/03 Proceeds from Sale of 3,304.27 Household Goods 06/20/03 Worldcom - Refund on 120.45 Cancellation of Account 08/15/03 PA Department of Revenue - 69.03 Individual Income Tax Refund 08/27/03 Reimbursement at Sale of 1,370.10 Property at 14 Wesley Drive, Carlisle, PA - Prepaid School Taxes 08/27/03 Reimbursement at Sale of 113.27 Property at 14 Wesley Drive, Carlisle, PA - Prepaid Local Taxes 10/28/03 AAA - Homeowner's Policy 298.00 Refund 10/28/03 UGI - Refund of Overpayment 24.46 on Account 11/13/03 The Patriot News - Refund on 151.40 Newspaper Subscription 11/13/03 Sprint - Refund of Final 14.91 Credit on Utility Expense 11/20/03 Penn Treaty Insurance 1,011.79 - Insurance Premium Refund 11/21/03 MTB US Government Bond Inst I 6.26 Fund %822 - Long Term Capital Gains Distributions 4 05/25/04 Master Trust Return Premium - 801.00 Refund 11/30/04 Refund, Internal Revenue Service 17,722.00 114,704.36 PERSONAL PROPERTY: 03/12/03 Personal Property - 4,315.00 Furnishings - Appraised Value 03/13/03 2001 Chrysler LHS Sedan - 11,785.00 Appraised Value 03/28/03 Personal Property - Coins and 4,226.95 Currency - Appraised Value 03/28/03 Personal Property - Paintings 70,750.00 - Appraised Value 03/28/03 Personal Property - Railroad - 18,991.83 Sale Price 110,068.78 STOCKS/LISTED: 02/19/03 154 shares AT&T Wireless Services 1,057.98 Incorporated 02/19/03 96 shares AT&T Corp 2,488.80 02/19/03 450 shares BellSouth Corporation 11,493.00 Accrued Dividend Received from 90.00 George L. Briner T/A 02/19/03 2,624 shares BP PLC Sponsored ADR 98,924.80 02/19/03 155 shares Comcast Corp. Cl. A 4,122.30 02/19/03 2,080 shares Exxon Mobil Corporation 71,188.00 02/19/03 6,500 shares General Electric Co 159,315.00 02/19/03 793 shares May Department Stores 17,905.94 Co 02/19/03 150 units Nuveen Tax Exempt PA 6,100.50 Multi 078 UIT 02/19/03 400 shares PPL Corporation 14,528.00 02/19/03 762 shares SBC Communications Inc 20,688.30 Accrued Dividend received from 205.74 George L. Briner T/A 02/19/03 256 shares Verizon Communications 9,698.56 Accrued Dividend received from 98.56 George L. Briner T/A 02/19/03 4,813.567 units Vision Group Funds Inc. 47,221.09 US Government Securities Fund #268 04/02/03 2,958 shares M&T Bank Corp. 241,269.27 04/15/03 450 shares BellSouth Corporation 11,493.00 Accrued Dividend record date 90.00 1/9/03 717,978.84 BONDS: 02/19/03 $10,000 New Kensington Arnold 11,327.00 PA School District 5.50% due 5/15/26 Accrued Interest received from 102.36 George L. Briner T/A 11,429.36 REAL ESTATE/PA: 03/25/03 Residence Located 14 Wesley 155,000.00 Drive, Carlisle PA - Deed Plain Book 64, Page 141 04/08/03 Unimproved Mountain Land, 68,000.00 Upper Buck Ridge Road, Perry County, PA, Deed Book 202, Page 577 - Appraised Value 223,000.00 TOTAL RECEIPTS OF PRINCIPAL ............... 1,177,181.34 6 GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL Gain Loss 04/10/03 Personal Property - Railroad - Sale Price Net Proceeds 18,991.83 Fid. Acq. Value 18,991.83 0.00 04/25/03 958 shares M&T Bank Corp. Net Proceeds 78,111.66 Fid. Acq. Value 78,139.27 27.61 08/27/03 Residence Located 14 Wesley Drive, Carlisle PA - Sale Price Net Proceeds 165,000.00 Fid. Acq. Value 155,000.00 10,000.00 11/17/03 Nuveen Tax Exempt PA Multi 078 UIT Net Proceeds 24.36 Fid. Acq. Value 24.36 0.00 04/19/04 $25,000 Waypoint Bank CD 6.88% due 04/07/04 Net Proceeds 25,000.00 Fid. Acq. Value 25,000.00 0.00 10/27/04 154 shares AT&T Wireless Service Net Proceeds 2,310.00 Fid. Acq. Value 1,057.98 1,252.02 11/30/04 Property-Upper Buck Ridge Road Tyrone Twp, Perry County Net Proceeds 68,000.00 Fid. Acq. Value 68,000.00 0.00 TOTAL GAINS AND LOSSES/PRINCIPAL ........... 11,252.02 27.61 LESS LOSS ............................. 27.61 DISBURSEMENTS OF PRINCIPAL DEBTS OF DECEDENT 02/11/03 MCI Residential Service - 67.37 Utility Expense 02/11/03 Shane Gilbert - Snow Removal 25.00 Expense 02/11/03 Sprint - Utility Expense 71.40 02/11/03 Tuckey Mechanical Services, 138.00 Inc. - Service to Heating Unit, 14 Wesley Drive, Carlisle, PA 02/12/03 Marie Vangi - Reimbursement 259.69 for repairs to George Briner's car 02/12/03 Marie Vangi - Reimbursement 13.48 for salt for water conditioner 02/12/03 Pharmerica - Pharmaceutical 286.92 Expense 02/19/03 Met-Ed - Utility Expense 36.19 02/19/03 UGI - Utility expense 134.49 02/25/03 MCI Residential Service - 60.60 Utility Expense 03/27/03 Tristan Associates - Medical 3.18 Expense 04/16/03 Guistwite Family Practice - 110.57 Medical Expense 05/30/03 PA Department of Revenue - 69.03 Estimated Penalty Tax Year 2001 06/11/03 Pharmerica - Pharmaceutical 7.23 Expense 07/15/03 CP02 Billing Center - 52.95 Medical Expense 09/15/03 Pharmerica - Pharmaceutical 107.69 Expense 10/21/03 Pharmerica - Pharmaceutical 21.97 Expense TOTAL DEBTS OF DECEDENT ............................. 1,465.76 FUNERAL EXPENSES 02/12/03 Elizabeth B. Rankin - 1,045.00 Reimbursement for interment fee - George Briner 03/10/03 Ewing Brothers Funeral Home - 7,654.00 Funeral Expense 08/01/03 Carlisle Memorial Service, 140.00 Inc. - Additional lettering on Grave Marker TOTAL FUNERAL EXPENSES .............................. 8,839.00 ADMINISTRATION EXPENSES 02/06/03 Cumberland County Register of 526.00 Wills - Court Costs - Letters Testamentary 02/11/03 Hilton's Lock Service - 145.67 Locks changed at 14 Wesley Drive, Carlisle, PA 02/27/03 Shane Gilbert - Snow Removal 50.00 Expense 03/03/03 Waste Management of Central 36.02 PA - Trash Service Expense 03/04/03 Sprint - Utility Expense 23.30 03/05/03 Sprint - Utility Expense 48.22 03/10/03 Shawna Scherer - 14.72 Reimbursement for cost of developing pictures of valuable Estate Items. 03/12/03 Carl E. Ocker, Auctioneer - 100.00 Personal Property Appraisal Fee 03/18/03 Diversified Appraisal 250.00 Services - Appraisal Fee - 14 Wesley Drive, Carlisle, PA 03/18/03 Gloria J. Beaton, Tax 102.54 Collector - County/Municipal Real Estate Tax, Upper Buck Ridge Road 03/18/03 Met-Ed - Utility Expense 33.59 03/18/03 UGI - Utility expense 120.26 03/21/03 Adams Auction Sales Service - 245.00 Appraisal Fee for Coins and Currency 03/24/03 Irwin Richman - Appraisal 278.00 Fee - Paintings 04/01/03 Sprint - Utility Expense 30.77 04/04/03 Diversified Appraisal 250.00 Services - Appraisal Fee - Mountain Land, Upper Buck Ridge Road 04/09/03 South Middleton Township 99.00 Authority - Utility Expense 04/16/03 Cumberland Law Journal - Cost 75.00 of Advertising and Proof of Publication 04/16/03 Judy A. Campbell, Tax 9.80 Collector - Personal Tax 04/16/03 Judy A. Campbell, Tax 306.25 Collector - Real Estate Tax, 14 Wesley Drive, Carlisle, PA 04/16/03 Met-Ed - Utility Expense 54.24 04/16/03 UGI - Utility expense 37.33 04/29/03 L.W. Brodisch Real Estate - 265.00 Appraisal Fee, Unimproved Mountain Land, Upper Buck Ridge Road, Perry County, PA 05/07/03 MCI Residential Service - 6.25 Utility Expense 05/07/03 MTB Bank - Rental Charge for 26.25 Safe Deposit Box 05/07/03 Shane Gilbert - Spring Clean 258.00 Up and Mowing, 14 Wesley Drive, Carlisle, PA 05/07/03 Sprint - Utility Expense 23.11 05/13/03 Carlisle Sentinel - Cost of 105.53 Advertising and Proof of Publication l0 05/13/03 Waste Management - Utility 36.02 Expense 05/23/03 Matthews, Bartlett & Dedecker 346.02 - Insurance Policy Premium, 14 Wesley Drive, Carlisle, PA 05/23/03 Matthews, Bartlett & Dedecker 17.95 - Insurance Policy Premium, Unimproved Mountain Land, Upper Buck Ridge Road, Perry County, PA 05/27/03 Met-Ed - Utility Expense 48.50 05/27/03 Shane Gilbert - Mowing, 14 40.00 Wesley Drive, Carlisle, PA 05/27/03 UGI - Utility expense 50.52 05/29/03 MTB Bank - Rental Charge for 40.50 Safe Deposit Box 06/10/03 Shevlin's Maintenance 72.08 Service, Inc. - Cleaning, 14 Wesley Drive, Carlisle, PA 06/11/03 MCI Residential Service - 6.25 Utility Expense 06/11/03 Sprint - Utility Expense 23.11 06/13/03 Shane Gilbert - Lawn 135.00 Maintenance, 14 Wesley Drive, Carlisle, PA 06/17/03 Met-Ed - Utility Expense 19.24 07/03/03 South Middleton Township 99.00 Authority - Utility Expense 07/08/03 Sprint - Utility Expense 23.11 07/09/03 Gloria J. Beaton, Tax 352.66 Collector - 2003-04 Real Estate Tax, Upper Buck Ridge Road 07/15/03 Dave Sheibley - Remove Trash 125.00 from 14 Wesley Drive, Carlisle, PA 07/16/03 Judy A. Campbell, Tax 9.80 Collector - 2003-04 Personal Tax, George Briner 07/17/03 Judy A. Campbell, Tax 1,581.88 Collector - 2003-04 Real Estate Tax, 14 Wesley Drive, Carlisle, PA 07/17/03 Shane Gilbert - Lawn 180.00 Maintenance, 14 Wesley Drive, Carlisle, PA 07/18/03 Met-Ed - Utility Expense 21.01 07/18/03 UGI - Utility expense 9.58 07/28/03 Shane Gilbert - Rain Gutter 74.17 Repair, 14 Wesley Drive, Carlisle, PA 08/07/03 Sprint - Utility Expense 22.98 08/18/03 Shane Gilbert - Lawn 180.00 Maintenance, 14 Wesley Drive, Carlisle, PA 08/18/03 Shane Gilbert - Seal 480.79 Basement Walls and Floor, 14 Wesley Drive, Carlisle, PA 08/25/03 UGI - Utility expense 31.26 08/27/03 Black's Water Conditioning - 47.70 Water Conditioning Equipment Check on sale of 14 Wesley Drive, Carlisle, PA 08/27/03 George L. Ebener & Assoc. 9,900.00 Realtor's Commission on sale of Property at 14 Wesley Drive, Carlisle, PA 08/27/03 South Middleton Township 55.00 Authority - Final Water/Sewer Bill on sale of 14 Wesley Drive, Carlisle, PA 08/27/03 Stephen L. Bloom, Attorney - 1,650.00 Realty Transfer Tax on sale of Property at 14 Wesley Drive, Carlisle, PA 08/28/03 Met-Ed - Utility Expense 68.51 08/28/03 UGI - Utility expense 24.46 08/29/03 Met-Ed - Utility Expense 24.21 08/29/03 Sprint - Utility Expense 23.05 08/29/03 Waste Management - Utility 36.02 Expense 09/12/03 Cumberland County Register of 2.00 Wills - Fee for Certified Copy of Will 09/24/03 Louis J. Harford - Research 2,808.00 and Survey Fee, Unimproved Mountain Land, Upper Buck Ridge Road, Perry County, PA 10/03/03 Sprint - Utility Expense 23.05 10/20/03 Cumberland County Register of 15.00 Wills - Filing Fee, Inheritance Tax Return 10/29/03 Shane Gilbert - Maintenance 313.43 and Repairs, Unimproved Land, Upper Buck Ridge Road, Perry County, PA 03/05/04 Matthews, Bartlett & Dedecker 50.00 Insurance Policy Premium, Unimproved Mountain Land at Upper Buck Ridge Road, Perry County, PA 03/05/04 Matthews, Bartlett & Dedecker 1,022.00 Insurance Policy Premium, Property at 14 Wesley Drive, Carlisle, PA 04/07/04 PA Department of Revenue - 761.00 2003 Individual Income Tax 04/07/04 US Treasury - 2003 1,609.00 Individual Income Tax 04/09/04 PA Department of Revenue - 499.00 2003 Fiduciary Income Tax 04/09/04 US Treasury - 2003 Fiduciary 2,158.00 Income Tax 04/13/04 Shane Gilbert - Post signs 36.25 05/11/04 Smith Elliot Kearns & 310.00 Company, LLC - Preparation of 2003 Individual Income Tax Returns 08/26/04 Gloria J. Beaston, Tax Collector 404.52 2003-2004 Real Estate Tax, Upper Buck Ridge Road 11/19/04 Gloria J. Beaston, Tax Collector 115.11 2004-2005 Real Estate Tax, Upper Buck Ridge Road TOTAL ADMINISTRATION EXPENSES ....................... 29,501.59 ]3 FEDERAL AND STATE TAXES 04/21/03 Cumberland County Register of 43,000.00 Wills - Estimated PA Inheritance Tax 10/10/03 Cumberland County Register of 4,396.62 Wills - PA Inheritance Tax Due 10/10/03 US Treasury - Inheritance 22,941.00 Tax Due on 706 TOTAL FEDERAL AND STATE TAXES ....................... 70,337.62 FEES AND COMMISSIONS 04/16/03 Smith Elliot Kearns & 310.00 Company, LLC - Preparation of 2002 Individual Income Tax Returns 11/04/03 Smith Elliot Kearns & 3,650.00 Company, LLC - Preparation of Estate Tax Returns RESERVE: Cumberland County Register of 500.00 Wills - Closing Costs Frey & Tiley - Attorney's Fee 5,000.00 Manufacturers and Traders 22,784.00 Trust Company - Co-Executor's Fee Todd D. Rankln - 11,392.00 Co-Executor's Fee TOTAL FEES AND COMMISSIONS .......................... 43,636.00 TOTAL DISBURSEMENTS OF PRINCIPAL .................... 153,779.97 DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Elizabeth B. Rankin 04/21/03 2001 Chrysler LHS Sedan - As 11,785.00 per Item 2 of the Will 04/21/03 Personal Property - 4,315.00 Furnishings - As per Item 2 of the Will 04/21/03 Personal Property - Paintings 70,750.00 - As per Item 2 of the Will 86,850.00 TOTAL DISTRIBUTIONS TO BENEFICIARIES ...... 86,850.00 PRINCIPAL BALANCE ON HAND Current Value Fiduciary Acquisition ~ Units Description or as Noted Value MTB Prime Money Market - Inst Fund 119,715.69 119,715.69 ~142 $10,000 New Kensington Arnold PA 10,770.40 11,327.00 School District 5.50% due 5/15/26 96 AT&T Corp 1,756.80 2,488.80 900 BellSouth Corporation 24,138.00 22,986.00 2,624 BP PLC Sponsored ADR 160,982.40 98,924.80 155 Comcast Corp. Cl. A 4,656.20 4,122.30 2,080 Exxon Mobil Corporation 106,600.00 71,188.00 6,500 General Electric Co 229,840.80 159,315.00 2,000 M&T Bank Corp. 210,820.00 163,130.00 793 May Department Stores Co 22,299.16 17,905.94 2,572.016 MTB Short Duration Government Bond 24,742.79 25,000.00 Inst I Fund #120 9,992.88 MTB US Government Bond Inst I Fund 94,832.43 97,227.35 #822 150 Nuveen Tax Exempt PA Multi 078 UIT 5,311.50 6,076.14 Personal Property - Coins and 4,226.95 4,226.95 Currency 400 PPL Corporation 20,780.00 14,528.00 762 SBC Communications Inc 19,179.54 20,688.30 10,220.987 Vanguard Long-Term Corporate Fund 95,464.02 95,000.00 #28 256 Verizon Communications 10,554.88 9,698.56 1,166,670.76 947,775.78 16 INVESTMENTS MADE - PRINCIPAL % Units Cost 11/21/03 0.647 shares MTB US Government Bond 6.26 Inst I Fund %822 - share purchased 12/17/03 2,590.674 shares MTB US Government Bond 25,000.00 Inst I Fund %822 - shares purchased 12/17/03 3,779.698 units Vanguard Long-Term 35,000.00 Corporate Fund %28 - units purchased 12/26/03 2,587.992 shares MTB US Government Bond 25,000.00 Inst I Fund %822 - shares purchased 12/26/03 3,747.323 units Vanguard Long-Term 35,000.00 Corporate Fund %28 - units purchased 01/09/04 2,572.016 shares MTB Short Duration 25,000.00 Government Bond Inst I Fund %120 - shares purchased 01/09/04 2,693.966 units Vanguard Long-Term 25,000.00 Corporate Fund %28 - units purchased 17 CHANGES IN INVESTMENT HOLDINGS - PRINCIPAL Cost $10,000 New Kensington Arnold PA School District 5.50% due 5/15/26 02/19/03 received 11,327.00 11,327.00 $25,000 Waypoint Bank CD 6.88% due 04/07/04 02/19/03 received 25,000.00 04/19/04 sold (25,000.00) 0.00 2001 Chrysler LHS Sedan 03/13/03 received 11,785.00 04/21/03 distributed (11,785.00) 0.00 AT&T Wireless Services Incorporated 02/19/03 154 shares received 1,057.98 10/27/04 154 sold 1,057.98 0 0.00 AT&T Corp 02/19/03 96 shares received 2,488.80 96 2,488.80 BellSouth Corporation 02/19/03 450 shares received 11,493.00 04/15/03 450 shares received 11,493.00 900 22,986.00 BP ?LC Sponsored ADR 02/19/03 2,624 shares received 98,924.80 2,624 98,924.80 Comcast Corp. Cl. A 02/19/03 155 shares received 4,122.30 155 4,122.30 Exxon Mobil Corporation 02/19/03 2,080 shares received 71,188.00 2,080 71,188.00 General Electric Co 02/19/03 6,500 shares received 159,315.00 6,500 159,315.00 M&T Bank Corp. 04/02/03 2,958 shares received 241,269.27 04/25/03 (958)shares sold (78,139.27) 2,000 163,130.00 May Department Stores Co 02/19/03 793 shares received 17,905.94 793 17,905.94 MTB Short Duration Government Bond Inst I Fund %120 01/09/04 2,572.016 shares purchased 25,000.00 2,572.016 25,000.00 ]9 MTB Prime Money Market - Inst Fund 9142 08/15/03 received in merger conversion 105,548.24 from Vision Inst Prime Money Market Fund ~142 105,548.24 MTB US Government Bond - Class A Fund ~268 08/15/03 4,813.567 units received in merger 47,221.09 conversion from Vision US Government Securities Fund ~268 10/17/03 (4,813.567)shares delivered in conversion (47,221.09) to MTB US Government Bond Fund Inst I 9822 0 0.00 MTB US Government Bond Inst I Fund #822 10/17/03 4,813.567 shares received in conversion 47,221.09 from MTB US Government Bond Fund A #268 11/21/03 0.647 share purchased 6.26 12/17/03 2,590.674 shares purchased 25,000.00 12/26/03 2,587.992 shares purchased 25,000.00 9,992.88 97,227.35 Nuveen Tax Exempt PA Multi 078 UIT 02/19/03 150 units received 6,100.50 11/17/04 paid down (313.61) 150 5,786.89 Personal Property - Coins and Currency 03/28/03 received 4,226.95 4,226.95 2O Personal Property - Furnishings 03/12/03 received 4,315.00 04/21/03 distributed (4,315.00) 0.00 Personal Property - Paintings 03/28/03 received 70,750.00 04/21/03 distributed (70,750.00) 0.00 Personal Property - Railroad 03/28/03 inventoried 18,991.83 04/10/03 sold (18,991.83) 0.00 PPL Corporation 02/19/03 400 shares received 14,528.00 400 14,528.00 Residence Located 14 Wesley Drive, Carlisle PA 03/25/03 received 155,000.00 08/27/03 sold (155,000.00) 0.00 SBC Communications Inc 02/19/03 762 shares received 20,688.30 762 20,688.30 Unimproved Mountain Land, Upper Buck Ridge Road, Perry County, PA, Deed Book 202, Page 577 04/08/03 received 68,000.00 11/30/04 sold (68,000.00) 0.00 2! Vanguard Long-Term Corporate Fund ~28 12/17/03 3,779.698 units purchased 35,000.00 12/26/03 3,747.323 units purchased 35,000.00 01/09/04 2,693.966 units purchased 25,000.00 10,220.987 95,000.00 Verizon Communications 02/19/03 256 shares received 9,698.56 256 9,698.56 Vision Inst Prime Money Market ~142 08/15/03 delivered in merger conversion (105,548.24) to MTB Prime Money Market - Inst - Fund 9142 (105,548.24) Vision Group Funds Inc. US Government Securities Fund ~268 02/19/03 4,813.567 units received 47,221.09 08/15/03 (4,813.567)units delivered in merger (47,221.09) conversion to MTB US Government Bond A Fund ~268 0 0.00 22 RECEIPTS OF INCOME DIVIDENDS AT&T Corp 05/01/03 18.00 08/01/03 18.00 11/03/03 22.80 02/02/04 22.80 05/03/04 22.80 08/02/04 22.80 11/01/04 22.80 150.00 BellSouth Corporation 04/30/03 189.00 08/01/03 207.00 11/03/03 207.00 02/02/04 225.00 05/03/04 225.00 08/02/04 243.00 11/01/04 243.00 1,539.00 BP PLC Sponsored ADR 03/24/03 1,094.21 06/09/03 1,093.33 09/08/03 1,136.19 12/08/03 1,136.19 03/15/04 1,180.80 06/07/04 1,062.72 09/07/04 1,117.82 7,821.26 Exxon Mobil Corporation 06/10/03 520.00 09/10/03 520.00 12/10/03 520.00 03/10/04 520.00 06/10/04 561.60 09/10/04 561.60 3,203.20 General Electric Co 04/25/03 1,235.00 07/25/03 1,235.00 10/27/03 1,235.00 01/26/04 1,300.00 04/26/04 1,300.00 23 General Electric Co (continued) 07/26/04 1,300.00 10/25/04 1,300.00 8,905.00 M&T Bank Corp. 04/08/03 887.40 06/30/03 600.00 09/30/03 600.00 12/31/03 600.00 03/31/04 800.00 06/30/04 800.00 09/30/04 800.00 5,087.40 May Department Stores Co 03/17/03 190.32 06/16/03 190.32 09/15/03 190.32 12/15/03 190.32 03/15/04 192.30 06/15/04 192.30 09/15/04 192.30 PPL Corporation 1,338.18 04/01/03 154.00 07/01/03 154.00 10/01/03 154.00 01/02/04 154.00 04/01/04 164.00 07/01/04 164.00 10/01/04 164.00 1,108.00 SBC Communications Inc 05/01/03 253.37 08/01/03 291.47 11/03/03 291.47 02/02/04 238.13 05/03/04 238.13 08/02/04 238.13 11/01/04 238.13 1,788.83 Verizon Communications 05/01/03 98.56 08/01/03 98.56 11/03/03 98.56 02/02/04 98.56 05/03/04 98.56 24 Verizon Communications (continued) 08/02/04 98.56 11/01/04 98.56 689.92 TOTAL DIVIDEND INCOME ..................... 31,630.79 INTEREST $10,000 New Kensington Arnold PA School District 5.50% due 5/15/26 05/15/03 172.64 11/17/03 275.00 05/17/04 275.00 11/15/04 275.00 997.64 $25,000 Waypoint Bank CD 6.88% due 04/07/04 03/25/03 through February 28, 2003 131.94 03/25/03 through January 31, 2003 51.84 04/04/03 146.08 05/06/03 141.37 06/11/03 146.09 07/01/03 141.37 08/07/03 146.08 09/11/03 146.08 10/03/03 141.37 11/06/03 146.08 12/10/03 141.37 01/06/04 146.08 02/10/04 145.70 03/09/04 136.28 04/06/04 145.69 04/15/04 32.89 2,086.31 MTB Short Duration Government Bond Inst I Fund %120 02/02/04 27.67 03/01/04 36.38 04/01/04 39.82 05/03/04 39.58 06/01/04 42.92 07/01/04 48.57 08/01/04 47.39 09/01/04 44.12 25 MTB Short Duration Government Bond Inst I Fund ~120 (continued) 10/01/04 47.14 11/01/04 48.19 421.78 MTB Prime Money Market - Inst Fund ~142 09/02/03 48.06 10/01/03 149.80 11/03/03 135.19 12/01/03 124.90 01/02/04 104.00 02/02/04 41.09 03/01/04 31.11 04/01/04 33.20 05/03/04 36.04 06/01/04 44.64 07/01/04 46.97 08/01/04 60.05 09/01/04 71.16 10/01/04 79.90 11/01/04 93.26 1,099.37 MTB US Government Bond - Class A Fund #268 09/04/03 78.89 10/01/03 161.19 240.08 MTB US Government Bond Inst I Fund ~822 11/05/03 151.85 11/21/03 156.60 01/02/04 221.62 02/02/04 325.65 03/01/04 324.63 04/01/04 332.98 05/03/04 364.96 06/01/04 360.32 07/01/04 344.58 08/01/04 344.25 09/01/04 351.15 10/01/04 360.76 11/01/04 348.59 3,987.94 Nuveen Tax Exempt PA Multi 078 UIT 05/15/03 104.51 08/15/03 100.52 11/17/03 101.66 02/17/04 101.58- 05/17/04 101.54 26 08/16/04 94.92 11/15/04 94.55 699.28 Vanguard Long-Term Corporate Fund #28 01/02/04 115.36 02/02/04 429.79 03/01/04 431.35 04/01/04 459.67 05/03/04 438.05 06/01/04 450.47 07/01/04 432.37 08/01/04 448.60 09/01/04 447.81 10/01/04 429.24 11/01/04 446.68 4,529.39 Vision Inst Prime Money Market #142 03/03/03 19.79 04/01/03 30.21 05/01/03 49.49 05/15/03 102.36 06/02/03 75.15 07/01/03 68.80 08/01/03 58.84 09/02/03 28.83 433.47 Vision Group Funds Inc. US Government Securities Fund %268 04/01/03 185.86 05/01/03 177.98 06/02/03 177.61 07/02/03 183.61 08/01/03 182.30 09/04/03 99.91 1,007.27 TOTAL INTEREST INCOME ..................... 15,502.53 OTHER INCOME Received from George L. Briner T/A 04/28/03 Balance of Income Cash 1,081.62 TOTAL OTHER INCOME ........................ 1,081.62 TOTAL RECEIPTS OF INCOME .................. 48,214.94 27 DISBURSEMENTS OF INCOME 03/24/03 BP PLC Sponsored ADR - Tax 110.21 Withheld on Foreign Investment 04/15/03 Manufacturers and Traders 153.71 Trust Company - Commission 05/15/03 Manufacturers and Traders 121.28 Trust Company - Commission 06/09/03 BP PLC Sponsored ADR - Tax 109.33 Withheld on Foreign Investment 06/16/03 Manufacturers and Traders 134.74 Trust Company - Commission 07/03/03 US Treasury - 2003 2nd 4,000.00 Quarter Estimated Personal Income Tax, Elizabeth E. Rankin 07/15/03 Manufacturers and Traders 71.81 Trust Company - Commission 08/15/03 Manufacturers and Traders 125.47 Trust Company - Commission 09/08/03 BP PLC Sponsored ADR - Tax 112.83 Withheld on Foreign Investment 09/15/03 Manufacturers and Traders 120.74 Trust Company - Commission 10/15/03 Manufacturers and Traders 75.32 Trust Company - Commission 11/17/03 Manufacturers and Traders 128.51 Trust Company - Commission 12/08/03 BP PLC Sponsored ADR - Tax 112.83 Withheld on Foreign Investment 12/15/03 Manufacturers and Traders 138.87 Trust Company - Commission 01/15/04 Manufacturers and Traders 83.12 Trust Company - Commission 02/17/04 Manufacturers and Traders 162.53 Trust Company - Commission 03/15/04 BP PLC Sponsored ADR - Tax 118.08 Withheld on Foreign Investment 03/15/04 Manufacturers and Traders 86.70 Trust Company - Commission 04/13/04 Manufacturers and Traders 192.17 Trust Company - Commission 04/13/04 MTB Bank - Rental Charge for 26.25 Safe Deposit Box 05/17/04 Manufacturers and Traders 165.78 Trust Company - Commission 06/15/04 Manufacturers and Traders Fee 173.96 07/15/04 Manufacturers and Traders Fee 121.72 08/16/04 Manufacturers and Traders Fee 168.18 09/15/04 Manufacturers and Traders Fee 161.33 10/15/04 Manufacturers and Traders Fee 124.40 11/15/04 Manufacturers and Traders Fee 170.36 TOTAL DISBURSEMENTS OF INCOME .................. 7,270.23 29 DISTRIBUTIONS OF INCOME TO BENEFICIARIES Elizabeth B. Rankin 07/03/03 Income Distribution 1,300.00 07/21/03 Income Distribution 1,300.00 08/20/03 Income Distribution 1,300.00 09/22/03 Income Distribution 1,300.00 10/20/03 Income Distribution 1,380.00 11/20/03 Income Distribution 1,300.00 12/22/03 Income Distribution 1,300.00 01/13/04 Income Distribution 4,000.00 01/20/04 Income Distribution 1,300.00 02/20/04 Income Distribution 2,000.00 03/22/04 Income Distribution 2,000.00 04/20/04 Income Distribution 2,000.00 05/20/04 Income Distribution 2,000.00 06/20/04 Income Distribution 2,000.00 07/20/04 Income Distribution 2,000.00 08/20/04 Income Distribution 2,000.00 09/20/04 Income Distribution 2,000.00 10/20/04 Income Distribution 2,000.00 11/20/04 Income Distribution 2,000.00 34,400.00 TOTAL DISTRIBUTIONS TO BENEFICIARIES ...... 34,400.00 30 INCOME BALJtNCE ON HAND Current Value Fiduciary Acquisition Units Description or as Noted Value MTB Prime Money Market - Inst Fund 6,544.71 6,544.71 #142 6,544.71 6,544.71 CHANGES IN INVESTMENT HOLDINGS - INCOME Cost MTB Prime Money Market - Inst Fund ~142 08/15/03 received in merger conversion 4,770.80 from Vision Inst Prime Money Market ~142 4,770.80 Vision Inst Prime Money Market ~142 08/15/03 delivered in merger conversion (4,770.80) from Vision Inst Prime Money Market ~142 (4,770.80) 32 PROPOSED DISTRIBUTIONS TO BENEFICIARIES Current Value Fiduciary Acquisition or as Noted Value Manufacturers and Traders Trust Company, Trustee under Will FBO Elizabeth B. Rankin - Entire Residue: Principal: MTB Prime Money Market - Inst Fund 119,715.69 119,715.69 %142 $10,000 New Kensington Arnold PA 10,770.40 11,327.00 School District 5.50% due 5/15/26 96 AT&T Corp 1,756.80 2,488.80 900 BellSouth Corporation 24,138.00 22,986.00 2,624 BP PLC Sponsored ADR 160,982.40 98,924.80 155 Comcast Corp. Cl. A 4,656.20 4,122.30 2,080 Exxon Mobil Corporation 106,600.00 71,188.00 6,500 General Electric Co 229,840.00 159,315.00 2,000 M&T Bank Corp. 210,820.00 163,130.00 793 May Department Stores Co 22,299.16 17,905.94 2,572.016 MTB Short Duration Government Bond 24,742.79 25,000.00 Inst I Fund %120 9,992.88 MTB US Government Bond Inst I Fund 94,832.43 97,227.35 %822 150 Nuveen Tax Exempt PA Multi 078 UIT 5,311.50 6,076.14 400 PPL Corporation 20,780.00 14,528.00 762 SBC Communications Inc 19,179.54 20,688.30 10,220.987 Vanguard Long-Term Corporate Fund 95,464.02 95,000.00 #28 256 Verizon Communications 10,554.88 9,698.56 1,162,443.81 943,548.83 MTB Prime Money Market - Inst Fund 6,544.71 6,544.71 %142 Elizabeth Briner Rankin 4,226.95 4,226.95 Coins and Currency 10,771.66 10,771.66 1,173,215.47 954,320.49 34 AFFIDAVIT Manufacturers and Traders Trust Company and Todd D. Rankin, Co- Executors under the Last Will and Testament of GEORGE L. BRINER, deceased, hereby declare under oath that they have fully and faithfully discharged the duties of their office; that the foregoing Account is 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 their knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the Estate have been paid; and that more than four months have elapsed since the first complete advertisement of the granting of letters in this Estate. Manufacturers and/Traders Trust Company, Co-Executor ' / Subscribed and sworn to by before me this ~ day of December, 2004. Public COMMONWEALTH OF PENNSYLVANIA Gwendol~ E, ~ Nota~ publlc J Member, Pennsylvania Association Of Notaries 35 r o. - o ?,- t N Estate Of ~orge ~ ar~,~' , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW X)igt{~ili~XllXlt)i FEBRUARY 6 __ ~ 2003, in consideration c.~' ~:i~.e petition, on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated September 23rd 2002 described therein be admitted to probate and filed of record as the last will of George L Briner ; and Letters Testamentary are hereby granted to Manufacturers and Traders Trust Company arid Todd D Rankin FEES Probate, Letters, Etc .......... $ 480-00 Short Certificates( ) .......... $ 30. (30 .ATTORNEY (Sup. Ct. I.D. No.) ~~ ez. tr.a. pages... $ 6.00 jcp $ 10.00 .ADDRESS TOTAL ~ $._~ Filed 2-6-2003 ................................... PHONE called bank 2-6-03 REGISTER OF WILLS OF cumberland -COUNTY OATH OF SUBSCRIBING WITNESS Robert G Frey and Tr±sha A L±ess (each) a subschbing witness to the will presented here~th, (each) being duly qu~fied accor~ng to law, deposes) ~d say(s) that ~ ~ BrSner present and saw the te~a~, sign the sine ~d that eh~v ' request of testa~ in ~Ss signed ~ a withes at the . presence and (in the pres~e of each other) (in the pr~ence of the Sworn to or afff~ ~d subsc~bed before rt G Frey ' ' ~ me t~s ~ 5~ ~ day of ~ ~ ~ 5 8outh Hano r ~ ~~ (Name) ano er St~ 'Ca~5~e PA (Addr~J REGISTER OF WILLS OF COUNTY OATH OF NON-SUBSCRIBING WITNESS (each) a hereto, (each) ~ , famihar signature of ~s) and say(s) that testat_ of (one of the suL ...... - codicil ~ -' - o~crmmg witnesses to will presented her-~th and that_ __ ~ b" ' ~ codicil _ eueves the signature on th-~ ill is in the handwriting'~f Sworn to or affirmed'~n~-gUbsc~bed before ' ~ : ister ~ (Address) X~ - (Address) This is to certify that the information here given is correctly copied from an original certificate of death dui), filed with me as l,ocal Registrar. The original certificate will be.forwarded to the State Vital Records Office for permanent,filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. P 9 0 4 0 8 9 8 ~~*;~ %:.'.,~E,~L':~ JAN 2 3 2003 No. ~ Date H'0S.:'3 ~. Z'*? COMMONWEALTH OF PENNSYLVANIA ,, DEPARTMENT OF HEALTH * VITAL RECORDS ,.T CERTIFICATE OF DEATH ~ '- George L. Briner ] Hale Is°c215u"'r~"u~lE~ 9o4 ~'~ ..~,,,~ ~,,o~ o~=~. .~~- ' ~ I.anua~y 21,2003 ~~ : ~ I ~A,~°, I ~r~zs~e~7~ " ~) Cumberland ~~e . H. Br[ne~-, le, Ohio ~es~mins~er Cemetery Cou Penna. LAST WILL AND TESTAMENT OF GEORGE L. BRINER I, GEORGE L. BRINER, of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named Executors to pay all of my just debts and funeral expenses including any inheritance taxes which may be due on account of my death regardless of whether the assets upon which such taxes are based are part of my probate estate or not, as soon after my death as may be found convenient to do so. 2. I give and bequeath all of my tangible personal property, including automobiles, together with all insurance policies on such property, to my daughter, Elizabeth B. Rankin, of 1525 Calle Gitano, Sierra Vista, Arizona 85635, or her issue, per stirpes, living at the time of my death and any of such property not chosen or desired shall be sold by my personal representative and the proceeds thereof added to to my residuary estate. 3. All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath to Manufacturers and Traders Trust Company and its successors, One West High Street, Carlisle, Pennsylvania, in trust, to be held, administered, and distributed as follows: (a) The trustee shall pay to or apply for the benefit of my daughter, Elizabeth B. Rankin, during her lifetime all of the net income of the trust in monthly or in other convenient installments, but in no event less than annually. (b) The Trustee shall pay or apply for the benefit of my daughter, Elizabeth B. Rankin, during her lifetime as much of the principal of her trust as the Trustee may from time to time think desirable, taking into account funds available from other sources, for the welfare, comfort, health, education or other needs of my daughter. (c) In addition to the powers conferred by law, the Trustee shall have those powers as set forth in paragraph 6 of this Will. (d) Upon the death of my daughter, Elizabeth B. Rankin, my Trustee shall divide the principal of this trust into equal shares, one share for each of my said daughter's issue who are living at the time of her death, the share any deceased child would have received to be divided among his or her issue, per stirpes. At the present time my daughter has two children, TODD D. RANKIN and KRISTINE L. RANKIN. My Trustee shall then assign, transfer, and pay over the shares of principal of this trust as follows: (1) As to the share for Kristine L. Rankin, the Trustee shall pay the principal to the Manufacturers and Traders Trust Company, or its successors, and Todd D. Rankin, as Co-Trustees, in trust for the benefit of Kristine L. Rankin. During her lifetime the Co-Trustees shall pay all of the net income of the trust in monthly or in other convenient installments, but in no event less than annually. (2) The Trustee shall pay to or apply for the benefit of Kristine L. Rankin, during her lifetime as much of the principal of her trust as the Trustee may from time to time think desirable, taking into account funds available from other sources, for the welfare, comfort, health, education or other needs of Kristine L. Rankin. (3) Upon the death of Kristine L. Rankin, the then remaining principal shall be paid to such of my issue as are then living, per stirpes. (4) As to all other share, the Trustee shall pay over to the remaindermen their share of the principal as aforesaid. principal or income such other'reasonable expenses and charges as may be necessary and proper to incur for the proper discharge of fiduciary duties and for the proper management and administration of the trust estate. h. In making any division of property into shares for the purpose of any distribution thereof directed by the provisions of the trust, to make such division or distribution, either in cash or in kind, or partly in cash and partly in kind, as shall be deemed most expedient, and in making any division or distribution in kind may allot any specific security or property or any undivided interest therein to any one or more of such shares, and to that end may appraise any or all of the property so to be allotted and the judgment as to the propriety of such allotment and as to the relative value for purposes of distribution of the securities or property so allotted shall be final and conclusive upon all persons interested in the trust or in the division or distribution thereof. i. Authorized to register any shares of stock or other assets of any trust in their own names or in the name of a nominee. j. To retain and invest in shares of stock of my Trustee. k. To retain any investments including mutual funds which I may own at the time of my death and in addition to invest any part of the Trust corpus in such mutual fund or mutual funds as may be deemed advisable or proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. 1. To determine from time to time whether all or some portion of realized capital gains shall be treated as ordinary income for distribution to a beneficiary or treated as principal to be retained as part of the corpus, and such designation need not be consistent from one year to another. IN WITNESS WHEREOF, I have hereunt9 set my hand and seal to this my Last Will and Testament, written on three (3) pages, this 2 3 c~ day of September, 2002. George L. Briner ~/~'J ' ' Signed, sealed, published and declared by GEORGE L. BRINER, the Testator above-named, as and for his Last Will and Testament, in our presence, who, in his presence, at his request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. LAST WILL ANO TESTAMEN] OF GEORGE L. BRINER FREY & TILEY ATTO R N EYS -AT- LAW 5 South Hanover Street Carlisle, PA 17013 Telephone (717) 243-5838 Register of Wills Cumberland County Court House One Courthouse Square Carlisle, PA 17013 CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) Name of Decedent: George L. Briner Date of Death: 1-23-03 Will No. 2103-0114 Admin. No. 2103-0114 To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on February 24, 2003. Name Address Elizabeth B. Rankin 516 Woodview Drive, Carlisle, OH 43081 Todd D. Rankin 66 Bell Street, #100, Seattle, WA 98121 Kristina L. Rankin 516 Woodview Drive, Carlisle, OH 43081 Notice has now been given to all persons entitled thereto under Rule 5.6(a). Date: February 7, 2003 Signature Name David C Go res. & Trust Officer Address Manufacturers and Traders Trust Company 1415 Rimer Highway Carlisle, PA 17013 Telephone (717) 240-4505 Capacity: Personal Representative cc: Robert G. Frey, Esquire COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 002472 M & T TRADERS TRUST COMPANY 1415 RITNER HIGHWAY CARLISLE, PA 17013 ACN ASSESSMENT AMOUNT CONTROL NUMBER ........ fold .................. 101 $43,000.00 ESTATE INFORMATION: SSN: 215-14-9943 FILE NUMBER: 2103-0114 DECEDENT NAME: BRINER GEORGE L DATE OF PAYMENT: 04/21/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 01/21/2003 TOTAL AMOUNT PAID: $43,000.00 REMARKS: M &TINVESTMENTGROUP CHECK# 757293 INITIALS: SK SEAL RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS REV-~ EX (6-00)~, COMMON~NEALTH OF REV'1500 OFFICIAL USE ONLY PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RETURN F,,E NUM.ER DEPT. 280601 2 1 0 3 0 1 1 4 HARRISBURG, PA 17128-0601RESIDENT DECEDENT - -- DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Z Briner, George T,. 215-14-9943 ~ DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS I~-rURN MIJST BE FILED IN DUPUCATE WITH THE U.I I REGISTER OF VVlLL$ Ill IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER uJ [] 1. O~ginalRatum [] 2. SupptementalReturn [] 3. RemainderReturn(daeddaaam~tol2-13~2) ~ [] 4. Limited Estate [] 4a. FuturelntarestCompromise(dae(~death~t~12.12~) [] 5. Federal Estate Tax Return Required c~"'~(~ [] 6. DeceqentDiedTestate[AltachcopyofWil) [] 7. DecedentMaintainedalJvingTruat(Attachcopyo~Trua) 2 8. Total Number of Safe Deposit Boxes ~ [] 9, ~a~onProceedsRec~ved [] 10. Spou~PovatyCred~(..,~.~,.12-3~-~.~-~.~) [] ~. ~'ec~o, to tax under Sec. ~l13(A) (^~ s~ o) z ',' NAME COMPLETE MAlUNG ADDRESS z Ronald S. Kear~s, Nember ot: the ~irm 804 ~ayne Avenue O ~ FIRM NAME (IfAmlica~) Chamberburg, PA 17201 ,,, Smith Elliott Kearns & Company LLC TELEPHONE NUMBER O o (717) 263-3910 1. R~ E~m(~dule^) (1) 233,000.00 OFFICIAL USE ONLY Z St~ a~ B~ds (~h~e 8) (2) 11,583. 3. Cl~y H~d C~po~, Paln~ip ~ Sd~l~riet~mhip (3) 4. M~lgag~ & N~ R~ble (~l~dule D) (4) 5. Cash, Bank Deposits & Miscetla~us Pem0nal Propaly (5) 183,300. 00 - (Schedule E) 6. Jointly Owned Property (Schedule F) (6) ,=~ [] Separate Billing Requested . 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 7 5 3 6 8 5 0 0 (Schedule G or L) 8. TotatGroeeAseets(totalLir.r.r.r.r.r.r.r.r.r~s1.7) (8) 1, 181 568 O0 LU 9. Funeral Expenses & Admini~ative Costs (Schedule H) (9) 76, 684. O0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 1,3 3 5.0 0 11. Totat Deductions (iota Unes 9 & 10) (11) 7 8, 0 19.0 0 12. Net Value of Estate (Line S minus Line 11) (12) 1, 103, 549. 00 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an dection to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 1, 10 3, 5 4 9. 0 0 SEE INSTRUCTIONS FOR APPLICABLE RATES 15. ,~anount o[ Line 14 tamble at tl~ spou~ tax ~ rata. or |rans~s urger Sec. 011~ {a){1.2) x .0 (15) 1~.AmountofLin~14ta~able~tlinealrate 1,103,549 X.O ~5 (15) ~,65~.71 O~ 17. Amount of Line 14 taxable at sibling rate X .12 (17) (=) 18. Amount of Une 14 taxable at collateral rate X .15 (18) 19. TaxDue (19) 49 659 71 STFPA42021F.1 Decede,r~t's Complete Address: I $'rI~E,~ETADDRESS 14 Wesley Drive CITY Carlisle I STATE PA IzIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Une 19) (1) 49,659.71 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 43,000. O0 C. Discount 2,263.09 Tot~ Cmd~s(A + B + C) (2) 45,263.09 3. Interest/Penalty if applicable D. Interest E. Penalty ToY Interest~Pen~lty (D + E) (3) 4. If Line 2 is gre~er than Line 1 + Line 3, enter ff~e difference. This is the OVERPAYMENT. Check box on P~ge 1 Line 20 to request a refund (4) 0.0 0 5. If Une 1 + Une 3 is greater than Line 2, enter the difference. This is the TAX DUE (5) 4,3 9 6.6 2 A. Enter the interest on the tax due. (5A) B. Enter the total of Une 5 + 5A. This is the BALANCE DUE. (5B). 4,3 9 6.6 2 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ........................................ [] [] b. re[ain the right to designate who shall use the property transferred or its income; ...................[] [] c. retain a reversionary interest; or ....................................................... [] [] d. receive the promise for life of either payments, benefits or care? ............................... [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................. [] [] 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 propemj 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. Under penalties of parjury, I declare that I have examined this return, including accompanying schedules and statement, s, and to lhe best of my knowledge and belief, it is Irue, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATUREjD'F/PERSONJ%ESP.,~N.SIBLE FOR FILING RET~.. .... /~ · -" o ' DATE SIGNAT~F P~REP~RER/)TH/~R~T.I'IAN REPRESENTAT~E DATE ADORESS For dates of death on or after July 1, 1994 and before January 1, 1995, the lax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [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 va ue of transfers to or for the use of the survivina SDOUSe is 0% 172 P S ~;9116 Iai ~1 1~ ~ ~] The statute does not exempt a transfer to a su~v~ng spouse from tax, and the statutory requirements for disc osum of assets and fihng a tax tatum am sti app icable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of b'ansfem to orfor the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 RS. §9116(1.2) [72 RS. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(aX1.3)]. A sibling is defined, under Section 9102, as an indMdual who has at least one parent in common with the decedent, whether by blood or adoption. STF PA42021F.2 REV-1502 EX + (1-97) (I) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA .HE ANC T*X -ru. REAL ESTATE RESIDENT DECEDENT ESTATE OF FILE NUMBER George L Briner 2103-0114 NI mai propen'y owned solely or as a tenant In commmt must be mlxxted at fair rn;M~ value. Fair marka veiue is defined as the price at which Ixoperty would be exchanged between a willing buyer and a willing seller, neilher being compelled to buy o' sail, both having reasonable knowledge d ~e ~em~ ~ R~ prepay w~c~ is Jointly-owned vdtfl ~ight oi'sun~tvo~p must be discto~ed o~ Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Residence 14 Wes'ley Dr±ye Car'lisle, ~PA 17013 Deed :P'lain Book. 64, :PaGe 141 Sale - settlement, sheet attached 165,000 2. Unimproved mounta±n :Land Upper Buck. R-idcj'e Road Toboyne Townsh±p :Perry County, :PA.. Deed Book. 202, :pac:je 5'77 Appraisal attached 68,000 TOTAL (Also enter on line 1, Recapitulation) $ 233,000.00 (If mom space is needed, insert additional sheets of the same size) STF PA42021 F.3 REV-1503 EX + (1-97) (I) ,~ SCHEDULE B c~.o.w~.o~.s~v,,~ STOCKS & BONDS INHERffANCE TAX RETURN I~SIDENT DECEDENT E~'rATE OF FILE NUMBER George L Briner 2103-0114 /gl progmty jointly.~wned with the dgM of smvivorshlp must be disclosed on Schedule F. i~EM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 450 Shares Bellsouth Corp 11,493 Accrued dividend on item 1 90 TOTAL (Also enter on line ~.,~.o,,m,,~ ~,,,~.,~,,..,,o.on,ee 11,5 8 3.0 0 (If mom space is needed, insert additional sheets of the same size) STF PA42021F.4 REV-1504 EX + (1-97) (I) SCHEDULE C COM.O. VVE~TH O~PEN.S~LVA.~ CLOSELY-HELD CO~~, IN~ T~ ~ ~s~ ~ P~ERSHIP or S~E~~SHIP ~A~ OF FI~ NUMBER George L Briner 2103-0114 ~ule ~1 = ~2 (l~i~ ~1 ~p~ i~) ~ be ~ ~ ~ d~d ~~hip i~=~ ~ ~ ~ ~ ~n a ~e~ip. ~ i~ ~ ~ ~p~ i~ ~ ~ ~bm~ ~ ~~~. ITEM VALUE AT DATE NUMBER DESCRIPTION OF D~ ~/~ TOTAL (Also enter on line 3, Recapitulation) $ (If mom space is needed, insert additional sheets of the same size) S'T'F PA42021 F.5 REV-1507 EX + (1-97) (I) ~ . SCHEDULE D ' c~o.w~.o~..s~.v~.~ MORTGAGES & NOTES INHERITANCE TAX F~c'r!JRN .~s,~.~ ~c=~ RECEIVABLE ESTATE OF FILE NUMBER George L Briner 2103-0114 NI property Joinfl'y.owned writ the ~tgh~ of suwivomhip must be dlsd __n~l__ On Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~. N/A TOTAL (Also enter on line 4, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) STF PA42021F.8 REV-I~8 EX + (1~7) (B SCHEDULE E CASH. BANK DEPOSITS. & MISC. INHE~ANCE TN RETU~ PERSONAL PROPERTY E~ATE OF FI~ NUMBER Georqe L Briner 2103-0114 I~e ~ proceeds d I~alion a~ ~ dam ~ proceeds were received by ~ estae. NI properly Jointly-owned ~ ~ ~gM ~ ~Mvo~ip must ~ ~__~__ m Schedule £ I~M ~LUE ~ DATE NUMBER DESCRI~ION OF D~TH 1. M&T Bank Checkin~ Account #405140 Verification letter attached 23,516 2. M&T Bank Savin9 Account #15004201736989 Verification letter attached 107 3. Waypoint Bank Certificate of Deposit #1700015426 Verification letter attached 25,000 4. Accrued interest on item 3 94 5. Coins and Currency - Appraisal attached 4,227 6. Paintings - Appraisal attached 70,750 7. Railroad Personal Property Sale Price - Receipt attached 18,992 8. Household Furnishings - Appraisal attached 4,315 9. 2001 Chrysler LHS Sedan 4D - Appraisal attached 11,785 10. US Treasury Department Refund of 2002 Income Taxes 17,722 11 PA Department of Revenue Refund of 2002 Income Taxes 1,338 12 Refund - Carlisle Imagin~ Associates 5 13 Insurance Proceeds - Penn Treaty Network America 1,750 14 Refund - Trains Ma~azine Subscription 13 15 Refund - Smithsonian Magazine Subscription 48 16 Refund - Time Ma~azine Subscription 5 Total from continuation schedule 3,633 TOTAL (Also onteron line 5, Recapitulation) $ 183,300. O0 (if more space is needed, inse,'t additional shee~s of the same size) STF PA42021F.9 REV-I~8 ~ + (1~7) (I) I . SCHEDULE E ' c~M~WE~~w~ CASH, BANK DEPOSITS, & MISC. INHERITANCE TM RETU~ ~s~C=E~ PERSONAL PROPERTY ESTATE OF FlU NUMBER Georqe L. Briner 2103-0114 I~e ~ Foceeds d I~atJon and ~ d~ ~ proceeds were received by ~ estate. NI ixoperty J~nb'y-..,.,md,,,.h h dO~ d ~vo~hlp must ~ discL _,~ed__ ~ Sche~,__~!e K ITEM ~LUE ~ D~E NUMBER DESCRI~ION OF D~TH 1. (Continuation of schedule E, page 2 of 2) 17. Refund - OGR Publishing, Inc 11 18. Refund - Thornwald Nursing Home 1,437 19. Refund - Capital Blue Cross 435 20. Cash found in house 72 21. Refund - Comcast 7 22. Refund - Progressive Insurance 39 23. Refund - Sprint 16 24. Refund - MBNA 13 25. Refund - Worldcom 120 26. Refund - Reimburse school taxes prepaid on 14 Wesley Drive 1,370 27. Refund - Reimburse prepaid local taxes on 14 Wesley Drive 113 Total to carry forward to main schedule 3,633 TOTAL (Als0 enter on line 5, Recapitulation) $ STF PA42021F.9 (If more space is needed, insert additional sheets of the same size) REV-1509 EX + (1-97) (I) , - SCHEDULE F COMMONWEALTH OF PENNSYLVANIAJOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER George L Briner 2103-0114 If an asset was made joint within one year of the deoedent's date of death, It must be reported on Schedule G. SURVNING JOINT TENANT(S) NAME ADORES$ RELA~HIP TO DECEDENT A. JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Include mine of finamial ir~ and ba~ acco~ r~ or similar ider~if,/i~g ngnbe~. DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT Altach deed forjoir~y-lmid reelestate, VALUE OFASSET INTEREST DECEDENT'S INTEREST 1. A. N/A TOTAL (Also enter on line 6, Recapitulation) $ (If mom space is needed, inset additional sheets of the same size) S']~ PA42021F.10 REV-1510 EX + (1-97) (I) SCHEDULE G oo~,o,w~r, ~: P~,,s~.w~ INTER.VIVOS ~FERS & ~""~~ M~. N~~ PR~E~ E~A~ OF FI~ NUMBER George L Briner 2103-0114 ~is~e mu~ be ~ ~ fl~ ~ a~ ~dq~ 1 ~h 4~ ~r~ ~de d~ R~-I~ CO~ ~E~ ~ DE~RI~ ~ PR~ % ~ ~M I~~~~R~Pm ~~ DA~ ~ D~ DECD'S ~US~ T~ V~UE NUMBER ~ ~ A~A~ ~ ~ F~ ~TA~ M~UE ~ ~ IN~RE~ (~F~ 1. George ~ ~ine~ ~/A M&~ ~ade~ T~a~ COm~any, ~a~ee Accoun~ ff~11226608 Acco~n~ valuation a~ac~ed 3A,60~ 100 3~,60~.0C 2. George ~ ~&ne~ ~/A M&~ ~ade~a T~ COmpany, ~us~ee Accoun~ ~11226608 Securities valuation a~ac~ed 717,328 100 ~17,328.0C Accrued dividend o~ &~em 2 1,750 100 1,750.0C TOT~ (AI~ ~t~ 0n Fine 7, R~i~l~) $ ~ 53 ~ 685.0 C (If mom ~e is n~. inca ~dRi0n~ ~s d ~ ~me ~e) S~ PA42021 F. 11 REV-1511 EX + (1-97) (I) I . SCHEDULE H FUNERAL EXPENSES & iNHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER George L Briner 2103-0114 De~ of __~___e~t mu~ be ~p~ted on .~:hedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Elizabeth Rankin - reimbursement for interment fee 1,045 2. Ewing Brothers Funeral Home - funeral 7,654 3. Carlisle Memorial Service - lettering on grave marker 140 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Reprssentative(s) M&T Traders Trust Company Social Security Number(s) I EIN Number of Personal Representative(s) 256 - 24 - 3516 S~Addm~One West High Street c~ Carlisle smta PA ~p.17013 Yea~s) C0mmiss~n PaN: 22,784 2. Attorney Fees 5, 000 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship d Claimant to Decedent 4. Probate Fees 5. AccmntanrsF~ 3,800 6. T~R~mPreparer'sF~ 310 7. Register of Wills - Letters Testamentary 526 8 Hilton's Lock Service - Change locks 146 9 Shane Gilbert - Snow removal 50 10 Waste Management of Central PA - Utilities 36 11 Sprint - Utilities 23 12 Sprint - Utilities 48 13 Shawna Scherer - developing pictures 15 14 Carl Ocker, Auctioneer - personal property appraisal 100 15 Met-Ed - Utilities 120 16 Diversified Appraisal Services - 14 Wesley Drive 250 Total carried over from continuation schedule 34,637 TOT~ (~ ~ on line 9. Recapitul~ion) $ 76,684.00 (If mom space is need~, insert ~difiona sh~ts d ~e ~me ske) S~ PA42021F. 12 REV-1511 EX + (1-97) (I) I . SCHEDULE H FUNERAL EXPENSES & INHERITNC~E TAX RETUI~I ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Del~s of ____,~,~dent_ mu~ be m~ed on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. (Continuation of Schedule H, page 2 of 7) B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions NarneofPersonalRepresentative(s) Todd D Rankin Social Security Number(s) / EIN Number of Personal Representalive(s) 17 5 - 4 8 - 2 7 0 8 S~e~Addr~s 3817 Evanston Avenue N. #107 ci~ Seattle smmWA zip 98103 Year{s) Commission Paid: 11,3 92 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Slmet Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. N:countant*s Fees 6. T= Return ~ep=er's F~ 7. 17. Gloria Beaton, Tax Collector - Real estate taxes 103 18. Adams Auction Sales Service - Appraisal of coins - and currency 245 19. Irwin Richman - Appraisal of paintings 2~8 20. Sprint - Utilities 7 21. Sprint - Utilities 23 22. Diversified Appraisal Services - mountain land 250 23. South Middletown Township Authority - Utilities 99 24. Judy Campbell - Per capital taxes 10 Total to carry forward to main schedule 12,407 TOT~ter~line9, Recapitul~) $ S~PA42~lE12 (Ifmomspaceisneed~,inseftadd~on~sdthe~mes~) REV-1511 EX + (1-97) (I) I , SCHEDULE H FUNERAL EXPENSES & INHERITANCE TAX RE"rURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER George L. Briner 2103-0114 D~s ~ ~ m~ be.~x~e~ ~. ~u~ I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. (Continuation of Schedule H, page 3 of 7) B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representalive(s) Social Security Number(s) / EIN Number of Personal Represef~ativ~s) Slreet Address City State Zip. Year(s) Commission Paid: 2. Ntomey Fees 3. Family Exemption: (If decedent's address is not the same es claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. ~ R~m ~p~'s Fess 7. 25. Met-Ed - Utilities 54 26. Cumberland Law Journal - Legal advertising 75 27. Judy Campbell, Tax Collector - Real estate taxes 306 28. LW Brodisch - Appraisal fee for mountain land 265 29. Sprint - Utilities 23 30. MCI - Utilities 6 31. M&T Bank - Safe deposit box rental 26 32. Shane Gilbert - Maintenance 258 33. Waste Management of Central PA - Utilities 36 i Total to carry forward to main schedule 1,049 ~T~ ~ ~t~ ~ line 9, Recapi~on) $ (If mom space is need~, insert ~difio~ sheets ~t~ ~me ~ze) S~ PA42021F,12 REV-1511 ~ + (l-g?) {I) I I . SCHEDULE H C~.ONWEALTH O~ PENNS~VA.a FUNERAL EXPENSES & ~HE~C~ T~ ~u~ ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER George L. Briner 2103-0114 Del~s of decedent must be r~ed o~ ScMdule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. (Continuation of Schedule H, page 4 of 7) B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number o{ Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Alta'ney Fees 3. Family Exemption: (If decedent's address is no~ the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 34. Met ~.c1. - Uti'lit'les 34 35. UGT - Uti'lities 3'7 36. Sent'ine'l - T,egal advert'is±ng 106. 3'7. Matthews, Bartlett r,, Dedecker- Property Tnsurance 364. 38. Met Ed - Utilities 49 39. UGI - Utilities 51 40. Shane Gilbert - Maintenance 40 41. M&T Bank - Safe Deposit Box Rental 41 42. Dave Sheibley - Remove trash from property 125 Total carry forward to main schedule 847 TOTN. (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of Ihe same size) S'rF PA42021F.12 REV-1511 EX + (1-97) (I) I , SCHEDULE H COUMONW~.ALTH OF PENNS'fl.VANIA FUNERAL EXPENSES & ~N,E~,CE TAX RE'tURN ADMINISTRATIVE COSTS RESIDENT _r~_cF__nENT ESTATE OF FILE NUMBER Georcje L. Briner 2103-0114 13ebls of ~..~__ :~-'_..3nt must be rel~ed mt Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. (Continuat±on of Schedule H, pacje 5 of '7) B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal RepresenlalJve(s) Sffeet Address C~y State zip Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Becedent 4. Probate Fees 5. Accountant's Fees 6. Tax Retum R'eparer's Fees 7. 43. Shevl±n's Maintenance Serv±ce - Maintenance 72 44. MCI - Utilities 6 45. Sprint - Utilities 23 46. Shane Gilbert - Maintenance 135 47. Met Ed - Utilities 19 48. South Middleton Township Authority - Utilities 99 49. Sprint - Utilities 23 50. Gloria Beaston, Tax Collector - Real Estate Taxes 353 51. Judy Campbell, Tax Collector - Per Capita Taxes 10 TOtal to carry forward to main schedule 740 TOTAL (Also enter on line 9, Recapitulation) $ (If mom space is needed, insert additional sheets of the same size) STF PA42021F.12 REV-1511 EX + (1-97) (I) , SCHEDULE H COMMONV~:ALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER George L. Briner 2103-0114 Debls of decedent must be rep(~ed off Scbedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. (Continuation of Schedule H, page 6 of 7) B. ADMINISTRATIVE COSTS: 1. Personal Repmsentalive's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Repreeantalive(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is nof the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 52. Judy Campbell - Tax Collector - Real Estate Taxes 1,582 53. Shane Gilbert - Maintenance 180 54. Met-Ed - Ut±l'ities 21 55. UGT - Uti'lities 10 56. Shane Gilbert - Maintenance 74. 57. Sprint - Utilities 23 58. Shane Gilbert - Maintenance 180. 59. Shane Gilbert - Maintenance 481 60. Register of Wills - Estimated Closing Costs 1,000 Total to carry forward to main schedule 3,551 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of lhe same size) STF PA42021 F.12 REV-1511 E,X +,(1-97) (I) SCHEDULE H COM TH OFPENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINI~TIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUYBER C-eorc, le T,. Rriner 2].03-0114 Debls of __deced___ent must be relxxted on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. (Continuation of= Schedu'[e H, pag'e ? of= ?) B. ADMINISTRATIVE COSTS: 1. Persona Representative's Commissions Name of Personal Reprasertative(s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address C~ty State Year(s) Commissto~ Paid: 2. AP. tomy Feas 3. Family Exemp~Jon: (if decedent's address is no~ the same as claimant's, attach explanation) Claimant Street Add tess City State Z~p Rel~oaship of Claimant to Decedent 4, Probate Fees 5. Accountant's Fees §. Tax Return Preparer's Fees 7. 61. Settlement Charges - Sale of Real Property Settlement sheet attached ].3,235 62. Louis Harford - Professional Land Surveyor Survey of Perry County Plot 2,808 Total to carry forward to main schedule 16,043 TOTAL (Also enter on line 9, Recapitulation) $ (If mom space is needed, insert additional sheets of the same size) STF PA42021 F.12 DEBTS OF DECEDENT, ~HE~TANCE TM RETU~ UORTGAGE LIABILITIES, & LIENS E~A~ OF FlU NUMBER George L Briner 2103-0114 I~ude un~mbumed medi~ expenses. ITEM NUMBER DESCRI~ION AMOU~ 1. Sprint - Utilities 48 2. Shane G±lbe=t - Maintenance 25 3. Sprint - Utilities 23 4. MCI - Utilities 67 5. Tuckey Mechanical Services - Maintenance 138 6. Pharmeria - Prescription Drugs 287 7. Marie Vangi - Repairs to Auto 260 8. Marie Vangi - Reimbursement for salt for Water Conditioner 13 9. Met Ed - Utilities 36 10. UGI - Utilities 134 11. MCI - Utilities 12. Tristan Associates - Medical Expense 3 13. Guistwite Family Practice - Medical Expense 111, 14. Pharmerica - Medical Expense 7 15. CP02 Billing Center - Medical Expense 53 16. Pa Department of Revenue - Underestimated Income Tax Penalty for 2001 69 TOTAL (Nso enter on line 10, Recapitulation) $ 1,335. O0 (If more space is needed, insert additional sheets of the same size) STF PA42021F.13 REV-1513 EX,+ (9-00) ' SCHEDULE J INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DEGEDI~T ESTATE OF FILE NUMBER Georcje T, Briner 2103-0114 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Ust Trustee(s) OF ESTATE L TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfe~ under Sec. 9116 (a) (1.2)] Elizabeth B Rankin 1. 516 Woodview Drive WesteL--~r±lle, OH 43081 Daughter 87,773 2. George T.. Briner T/LT/W N&T Traders Trust Company, Trustee One West High Street Trust 100% Residue Carlisle, PA 17013 (Beneficiaries are lineal descendents ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET 1]. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART Il - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET i $ (If more space is needed, inset additional sheets d the same size) STF PA42021F. 14 STATE OF PENNSYLVANIA SHORT CERTIFICATE COUNTY OF CUMBERLAND I, DONNA M. OTTO Register for the Probate of Wills and Granting Letters of Administration &c. in and for said County of CUMBERLAND do hereby certify that on the 6th day of February A.D., Two Thousand and Three, Letters TESTAMENTARY in common form were granted by the Register of said County, on the estate of BRINER GEORGE L , late of SOUTH MIDDLETON TOWNSHIP (~'1', ~'1~'1', in said county, deceased, to M & T TRADERS TRUST COMPANY and RANKIN TODD D (bAST, ~'i~S'i', MIDDh~) and that same has not since been revoked. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of said office at CARLISLE, PENNSYLVANIA, this 6th day of February A.D., Two Thousand and Three. File No. 2003-00114 PA File No. 21-03-0114 Date of Death 1/21/2003 ~-~w~YY%~~,~u.~-~~.~%~. Register S.S. # 215-14-9943------ '- ~ '- ~-- ~ 0 ' ~ - ~ --~ NOT VALID WITHOUT ORIGINAL SIGNATURE AND IMPRESSED SEAL This is to certify that the information here given is correcdy copied from an original certificate of death duly filed with me as Local R'eg'istrar. The original certificate will be. forwarded to the State Vital Records Office for permanent, filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Local Registrar P 9 0 4 0 9 0 6 ~-~:~:,~ JAN 2 32003 No. ~~~ Date mos.:,,3 ;~,. ~ COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS ,., CERTIFICATE OF DEATH __c_, _._ ..... I ~ ,. George L. Briner ,.Hale ,. ~ __ ~ _ 9943 .anuary 21,~003 ~ ; ~ lY14 7. ~enna. i~ j'-'- ~j . Cumberland Carlisle .. Thornwald Home 14 Wesley Drive ,mu~ .... ~,~ Pennsylv~ni~ ~ ,-~~ South Middl~'%on Carlisle, Penna 17013 ~ ' ~' Cumberland ~ ..... ~lizabeth Rankin J~%%?*~-~~ .... 1~3~0 wooavze~ u~zve~wes~ervzzze~unzo ~ ~ ~/Jonuory aU~ZUU3 I Nestminste= Cemeter,, /No=th H[ddleton T~p, ~==~.~~.~,~. i,,~ 't~s~. I,,~ x ~berland County,Penna. ' ~2 L ~ ~ 30 m~/~.~ ~. ~/~ I~ 19- ~ _: ~~ ...... ~. ~~._ ........ ~.,& ........~ ..... I~. ~ ......... .uor~[sze, Kennsy~v~n[~/~ DEPARTMENT OF REVENUE REV-1162 EX(11-96) BUREAU OF INDIVIDUAL TAXES DEPT. 28O601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX ~ OFFICIAL RECEIPT NO. CD 002472 M & T TRADERS TRUST COMPANY 1415 RITNER HIGHWAY CARLISLE, PA 17013 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 $43,000.00 ESTATE INFORMATION: SSN: 215-14-9943 FlEE NUMBER: 2103-0114 ~/' DECEDENT NAME: BRINER GEORGE L DATE OF PAYMENT: 04/21/2003 )~OSTMARK DATE: 00/00/0000 ,: COUNTY: CUMBERLAND " .... DATE OF DEATH: 01/21/2003 TOTAL AMOUNT PAID: $43,000.00 ~ REMARKS: M & T INVESTMENT GROUP CHECK# 757293 INITIALS: SK SEAL RECEIVED BY: DONNA M. OTTO · , DEPUTY REGISTER OF WILLS · ~ TAXPAYER LAST WILL AND TESTAMENT OF GEORGE L. BRINER I, GEORGE L. BRINER, of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named Executors to pay all of my just debts and funeral expenses including any inheritance taxes which may be due on account of my death regardless of whether the assets upon which such taxes arebased are part. of m~l~e~ate estate or not, as soon after my death as may be found convenient to do' SO. 2. I give and bequeath all of my tangible personal property, including automobiles, together with all insurance policies on such property, to my daughter, Elizabeth B. Rankin, of 1525 Calle Gitano, Sierra Vista, Arizona 85635, or her issue, per stirpes, living at the time of my death and any of such property not chosen or desired shall be sold by my personal representative and the proceeds thereof added to to my residuary estate.. 3. All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath to Manufacturers and Traders Trust Company and its successors, One West High Street, Carlisle, Pennsylvania, in trust, to be held, administered, and distributed as follows: (a) The trustee shall pay to or apply for the benefit of my daughter, Elizabeth B. Rankin, during her lifetime all of the net income of the trust in monthly or in other convenient installments, but in no event less than annually. (b) The Trustee shall pay or apply for the benefit of my daughter, Elizabeth B. Rankin, during her lifetime as much of the principal of her trust as the · Trustee may from time to time think desirable, taking into account funds available from other sources, for the welfare, comfort, health, education or other needs of my daughter. (c) In addition to the powers conferred by law, the Trustee shall have those powers as set forth in paragraph 6 of this Will. (d) Upon the death of my daughter, Elizabeth B. Rankin, my Trustee shall divide the principal of this trust into equal shares, one share for each of my said daughter's issue who are 'living at the time of her death, the share any deceased child would have received to be divided among his or her issue, per stirpes. At the present time my daughter has two children, TODD D. RANKIN and KRISTINE L. RANKIN. My Trustee shall then assign, transfer, and pay over the shares of principal of this trust as follows: (1) As to the share for Kristine L. Rankin, the Trustee shall pay the principal to the Manufacturers and Traders Trust Company, or its successors, and Todd D. Rankin, as Co-Trustees, in trust for the benefit of Kristine L. Rankin. During her lifetime the Co-Trustees shall pay all of the net income of the trust in monthly or in other convenient installments, but in no event less than annually. (2) The Trustee shall pay to or apply for the l~e~fit'of Kristine L. Rankin, during her lifetime as much of the principal of her trust as the Trustee may from time to time think desirable, taking into account funds available from other sources, for the welfare, comfort, health, education or other needs of Kristine L. Rankin. (3) Upon the death of Kristine L. Rankin, the then remaining principal shall be paid to such of my issue as are then living, per st~es. (4) As to all other share, the Trustee shall pay over to the remaindermen their share of the principal as aforesaid. e. Should any person less than 21 years of age be entitled to distribution from my estate, pursuant to the terms of this paragraph 3, then in such event the share that person would otherwise have received shall be paid to Manufacturers and Traders Trust Company, 1 West High Street, Carlisle, -. Pennsylvania, in trust. I authorize the herein named trustee to receive, manage and invest the same, on the same terms and conditions as set forth herein, and upon such person attaining 21 years of age to pay to him or her the then remaining principal together with any undistributed income. f. No beneficiary or remalndermen of any trust created herein shall have any fight to alienate, encumber, or hypothecate his or her interest in the principal or income of the trust in any manner, nor shall any interest of any beneficiary or remaindermen be subject to claims of his~ i~ creditors or liable to attachment, execution, or other process of law. g. If on termination of the administration of my probate estate, there has been no distribution in trust to the Trustee and events have occurred which would require the Tmstee under the terms of this Will to make immediate distribution of all property, my Executor shall perform all of the acts necessary to complete such distribution and for that purpose shall have all of the powers granted by this Will to the Trustee. 4. I hereby nominate, constitute and appoint my grandson, TODD D. RANKIN, and Manufacturers and Traders Trust Company and its successors as Co-Executors of this my Last Will and Testament and I further direct that neither of them shall be required to post any bond to secure the faithful performance of his or its duties in the Commonwealth of Pennsylvania or in any other jurisdiction. 5. In addition to the powers conferred by law, my Executor or Trustee is empowered: a. To invest any part of the trust corpus in such securities, investments, or other property as may be deemed advisable and proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. b. With respect to any corporation, the stocks, bonds, or otl3,er securities of which may be held, to vote in person or by proxy on any shares of stock; to consent to the merg. er, consolidation or reorganization of such corporations; to consent to the leasing, mortgaging or sale of the property of any such corporations; to make any surrender, exchange or substitution of such stocks, bonds or other securities as an incident to the merger, consolidation or reorganization of such corporations; to pay all assessments, subscriptions and other sums of money which may be deemed wise and expedient for the protection and maintenance of the proportionate interest of the investment in such corporations; to exercise any option or privilege which may be conferred upon the holders of such stocks, bonds, or other securities of such corporations either for the conversion of the same into other securities or for the purchase of additional securities, and to make any and all necessary payments which may be required in connection therewith; and generally to have and exercise as to all such stocks, bonds and other securities, the powers of an individual owner who is under tmst obligation. c. To hold the trust corpus in one or more consolidated funds in which separate shares shall have undivided interests. d. To sell at public or private sale for cash or upon credit, or partly for cash and partly on credit, andupon such terms and conditions as shall be deemed proper, any part or parts of the trust estate, and no purchaser at any such sale shall hebound to inquire into the expediency or propriety of any such sale or to see to the application of the purchase moneys arising therefrom. e. To keep on hand and uninvested such money as may be deemed proper and for such period as may be found expedient. f. To compromise, settle or arbitrate any claim or demand in favor of or against the trust estate. g. And authorized in the discharge of fiduciary duties, to employ counsel and to determine and to pay such counsel reasonable compensation which shall be charged against the principal or income of the trust fund, hnd shall further be entitled to charge against the principal or income such other'reasonable expenses and charges as may be necessary and proper to incur for the proper discharge of fiduciary duties and for the proper management and administration of the trust estate. h. In making any division of property into shares for the purpose of any distribution thereof directed by the provisions of the trust, to make such division or distribution, either in cash or in kind, or partly in cash and partly in kind, as shall be deemed most expedient, and in making any division or distribution in kind may allot any specific security or property or any undivided interest therein to any one or more of such shares, and to that end may appraise any or all of the property so to be allotted and the judgment as to the propriety of such allotment and as to the relative value for purposes of distribution of the securities or property so allotted shall be final and conclusive ugnlaall persons interested in the trust or in the division or distribution thereof. i. Authorized to register any shares of stock or other assets of any trust in their own names or in the name of a nominee. j. To retain and invest in shares of stock of my Trustee. k. To retain any investments including mutual funds which I may own at the time of my death and in addition to invest any part of the Trust corpus in such mutual fund or mutual funds as may be deemed advisable or proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. 1. To determine from time to time whether all or some portion of realized capital gains shall be treated as ordinary income for distribution to a beneficiary or treated as principal to be retained as part of the corpus, and such designation need not be consistent from one year to another. IN WITNESS WHEREOF, I have hereunt~ set my hand and seal to this my Last Will and Testament, written on three (3) pages, this ~g e day of September, 2002. George L. Brin6~ ~/~" ' ' - · Signed, sealed, published and declared by GEORGE L. BRINER, the Testator above-named, as and for his Last Will and Testament, in our presence, who, in his presence, at his request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. A TRUE COPY FROM RECORD In Testimony wherof, I hereunto ~el mY hand and the seal of said Court at Cad~e, PA S~:P. 22. 2003 4:I~PM m,~'~AL NO. 701 P. 2 George L. Briner ON T~HS .DAT~ August 4th 2000 L George L. Briner of 126 Parker Street ,~ar-liSle. -~A .... ~ KEYSTONB ~NANCIAL BAN~ N~ my Tn~. he,by CREATION WHERF. AS, I wi~ t~ ~msm a m~,ocabl~ mt p~.,.,i~y f~r ~ ptupom of being ~l~_./eved of inv~sUneu~ thn~ to dine, request for w.h_.._--~ purpose er puzposes I may ~._~s,~.. Any undisuibu~l income may be cfm Trireme, I mn incapable of ~.,~.~.e my affairs because of illness or o~rwise, the Trustee shall, in its dis~liou, um so much of dm ~ stat pdndp~ of ~he Tm~ a.s it slmll dezm advisable for my comfon~ ~, s~lx~ a=t maimmmn~ or ~ ofa~'y l~S~u delp,,,~z on me. SEP, 22, 2003 4' 19PM NO, 701 P. By way of fm~er explmado~, it is my direclion ~.t. while o~ i~ ~m~ ~~]i~ m ~ ~ my T~ ~ is mx au~b~dz~i m disclose. ~ to SEC ~ 14b-1(c), my name, ~d___,~ess, c~ sec'mit~ poaition(s) of curzm~ a~i/cr fum~ semdty holdln~ ~, tim Trust may arm Mm gm~ ~o ~ The Trmltee .h~ll not be llab[e to i~e ot any ~ o£ ~!~· t~lLst ~I al~ Iota H~.~ zelaiai~ or maliog inves~ts p~seant to my dbections. Any ac~oa or di~ibutiea made b7 g~e "l'i~steo at my dke~on or with my consent shah be exm,dde~l proper and ae~ b7 ttis ias~nme~t, notwi~g any provide o~ tbia i~z-m~t ot role of law to the corotar7 md the.Tmatee ahall ~ot be liable to me er sa7 be~_._,~__~. __~7 of ~e ~ost o~ accomx of an7 sm:h m ~ dimribadon. ~ my ~ I ~b.~! ~ese~t d~e iater~t of all bea~Sdane' ~ of d~ mt, pmscmt a~l ~m~, Contin.~t or ve~ in any ~d~a I~,mging rhn ~my a~don ~ be ~ on all ~ APD~ON$ TO It is ,,,,,~_,smed ttm ,,, ~ ~ I ma~ add cash c~ o~hor ptope~ m tim Tms~ :mam~ h~, provi~ TRUST A&~T$ ~he same is aw.,eptable m m Tmstm, which cash or pmpez~ ~11 becm subject m ~b~ m sncl he~_~ndm'._~ the T131S~5 ~.h~ll h~v~ n~ I~pol~bi~ fo[ filJn..e ~ly ~ ~ I'~nrm~ wig1 ~ lil~'E~o, ~ I~¥OC~TION ! ~p~s$1y m t~ right a~ any thn~ and f~om time ~o r~ to m~, altar or .m~-~ ~ ~ ~ AND AMIi2~~ writtm no~I~ d~liv~d to ~ Trus~., provided ~ me duties, poweo, c~mpeumiou or liabili~ of ~he Trume shall not b~ chau~d wi~aout ~ writreu couseac Upon receipt of my mvocmion nod~ I~'eund~, the Tmmm shall, within ninny (90) days t~d~, dali,~r all prope~t~ held her~,~, to me or as ! may di~¢do~s. ARTICLR V RESIGNATION Tim Tmsteo m~y r~si~ a~ any Qme wiflmut stst;J~ ~;_,~ by cl~iverln.a ~ (30) days writ~zn notice of such reai~.s~oa ~o me. In ~i~ing I~eumt~, ~be Trustee -_,h~q deli~-~, ~ittzin uinev/(90) days of tim eff~.ve tiers, of its m.~.o, mtion notice, aU p~etty held nnd~ this s.~meut to me or aa ! may direct in COMPENSATION The Tru.sme shall be en6ded m deduct as co~mion for i~s services hm a fee which shall be in accordaz~o with im schedole of ctuu:ges in effect: ~ ~ time each services m p~e~zd, and wMch sh,l~ be p~yable a~ atlch ~ ~ hi stl~h _m_ ~ a~ ~ Trt18tee lilly fzom ~ to a~e e~=lblish For ally special or oxlraor~n.~y scrvtces, the Ttusme shall be endtled to additional tcssonablc COml~.~aOn ~0~ auch sexvices. ARTICLE X CONSULTATION I understand that ~ a~eme~t with the Trustee does not ser~e ss a substitute for a Last ~ ATTO~ Will and Testament ~ that ~ am hex~4ry advised am~ eneom~ed to dJseoss the ~ of a~reement and'its t~e~on to my estate plan with an a~ of my choice. AGI~-~IE~ ~ous discusS, ~ 0~ a~ee~u between uL I1'¢ ~ 'W'HEI~OF, ~ ag[*eemear bu been ~ ,,, of the day and ~ first wxirten ahoy, by me an~t on ~,!~ of Tt~ee by i~ duly au~h~ized oEflccr. ~. I0, ZVV~S 2:II~'M O. ~1~ ..... '" ' .... ~W,~ ~~L~ ~ ~ ~ ~ F~&~, 51~ R~A~ ~ PA 14~ ~ PA 17~s , ,~ ~. ,, ~, ~M~ __~ 21~ ~,~ T~i ~ 610. ~T~ ~Z[tl' ;~h~~ .,, ~ '- 611, C&~Tm gt~ " 218. ' ZlL ' ~ ~(X~M)( ~JJU~ ,,. 11e,~eo ~ ~(xm)( ~)~ ~s.~ / SEP. 16.2003 2'llPM ' L., ' ~~~~ ' .... ~,~~ , m , 1007. ~, ~~ ,,, ~ _, ,,, 11~ ~ ~ ~ ~h ~m~ ~ .. 1,1~,7~ 1111, 111& I~. ~~ :1~(. 8~ . ~ ' f~. ~ ~~~ {~U~l~onJa~ ~ .... ~t~ ~s~ 13~.~ Ge~bd m M a line e~y. ~O~ni Manufacturers and Traders Trust Company, 1100 Wehrle Drive, P.O. Box 767, Buffalo, NY 14240-0767 March 14, 2003 RE: Estate Search The Estate of: GEORGE L BRINER Date of Death (D.O.D.) 1/21/2003 To Whom It May Concern: Identified below is the account information requested. 1. M&T Bank accounts in which the decedent's name. appears: Account Account Number Account Title Opening Branch D.O.D. Accrued Interest Type Balances (Includes Acct. Int.) CHK 405140 GEOKGE L BKINER 43'19 $23,51 $.67 $.00 SAV 1500420'1736989 GEORGE L BRINER 4319 $106.98 $.00 2. Loans, Mortgages, or other obligations titled in the decedent's name Account Number Amount Owed Acc6unt Description NO Safe Deposit Box dried in the Decedent's name existed at our office. If you have any questions about the information provided, please contact our Records Department at (716) 635-4010 or 1-800-724- 2440 outside of the Buffalo, NY calling area. Thank you. Sincerely, M&T BANK CORPORATION Way oint BANK LOOK FOR US. WE'LL GET YOU THERE. 03/18/2003 M & T INVES~ GROUP 1415 RITNEK HIGHWAY CARLISLE PA 17013 The information which you requested on the account(s) of GEORGE .BRINER (Socisl Security Number 215-14-9943) is/are as follows: Account Number 1700015426 Class of Account CERTIFICATE Date Opened 04/07/00 Principal Balance 25000.00 Accrued Interest 94.25 Balance at Date of 25094.25 Death Account Ownership SOLE Name of Joint Date Ownership Was Established Account Number Class of Account Date Opened Principal Balance Accrued Interest Balance at Date of Death Account Own~hip Name of Joint Owner, if any Date Ownership Was Established Additional Information Kequested SENIOR SERVICES REP. P.O. Box 17l I. HARRISBURG, PENNSYI~i~IA I7IOS-lYll Toll Free 1-866-WAYPOINT (I-866-9;=E).7646). IN YORK AR;.A 717/815-4500 · www. wagpointbank, com ~'--DAH$ ~ervin ~I/. Adams AU-O00002 Steven E. Adams AU-001705 Business AY-0001 SALES SERVICE (717)692o4~313 March 18, 2003 Mr. David C. Gority, Vice President M&T Bank & Todd Rankin, Co. Executor 1'415 Rimer Highway, Carlisle, PA 17013 Attached are 10 pages representing the appraisal of Coins & Currency of the George L. Briner Estate. The values shown are as of Januray 21, 2003, Date of Death. The values also show a reduction due to enviromemal damage as a result of none acid free paper and other materials, involved in their long term storage. Sincerely, Mervin W. Adams Member- ANA ~ PAA- NAA MWA:eaa 208 Maple Street * Millersbur~ PA 17061 -Page #1 - George L. Briner Estate - Coin & Currency Appraisal Box #1 LARGE CENTS 1794 - G - -- -$ 50.00 1798 - Ab. O- $10.00 1801 - F .......................................................... $ 60.00 1812 - 13 - $15.00 1854 - F - 4 10.00-, t846- Bent & Damaged - -~:~' ~ ............ 4 00.10 1853- G+ - $: 6.00' 184I - O - ; 6.00 18~ - Date *unreadable - .$00.10 1850 - G .... $';6.00 1842 - t3 ; &00 1833'- G - . &00 1850 - G ..... $ 6.00 t855.- VG - 8;00 1846 - 13' .... $ 6.00 1816- F 2- Damagedl $ 00.20 1814 - VO - 25.00 1818 ' 13 -$ 7.00 1832 - O - --- 1 6.00 1853 - O- "' [ 6.00. 1822 - VG ......................................................................................... -$ 6.00 1853 - VG ..................................................................... -$ 7.00 1853 - VG ............................ . .............................................................. -$ 7.00 1822 - Ab; 13 ............................................... - ...................................... -$ 2.00 1849 - 13 ............................................................................................. -$ 6.00 1817 - V13 ................. r ........................................................................... -$ 8.00 1849 - O .............................................................................................. $ 6.00 -Page 2 -George L. Briner Estate - Coin &Curreney Appraisal- Box #1 LARGE CENTS (CON'T.) 1883 - G .............................................................. ~ ................................... -$6.00 1833 --O .................................................................................................... -$6.00 1838 - O ...................................................... ~ ........................................... $6.00 1817 - Ab, (3 .................................................. ~ ......................... - .................. -$2.00 1851- - G .................................................................................................... $6.00 1817"- Ab. O .....: ......... =, ........ : ..... :=-,=:----: ...... : ..... : ........................................ $2.00 1839'O .......................................... ,~;r .................................................... -$6.00 1838- G 1817- G- :*' 1851 -VO "' 1838 - G., 1794 - Lettered Edge w/pJm 'Dan~_ 'e - :..:~.. ; 150.00 10 pcs. all w/Damage ,$5;00 SILVER DOLLARS I878:.S. 1.878-S, AU w/Bad 2 - 1879~S.- VG to F -$ [14;00. 1883-0 - O 1884-0 - F $7.00. 1884-S -'v'F $9.00. 1885'- . $9.00: 1889 - XF 1899-0 -t ':'~ $8.00 1900-0 - ',5.00 1921 - Morgan .$9.00 1921 -- Peach - XF " .... ' ..... ' :' :,~' 1921 - Peace - ;30,~00 4 - 1922 - AU & Uno. - $9.00 each ......................................... ~.~ ........................ $36~00 15 - 1923-D: AU & Tine. - $ 8,.00 each .............................................................. $120.00 2 - 1924 - XF - $.8.00 each ............................................................................. $16.00 9 - 1926-D - XF &.'AU - $ 8.00each ................................................................... $72.00 1926-S - XF ................................................................................................. $8.00 1934-S - F ................................................... -: ...... ~ ...................................... $20.00 1972 - Ikc- Clad ............................................................................................. $1.00 -Page #3 -. George L. Briner Estate - Coin & Currency Apprahal- BOX//1 ItALF CENTS 1808 - VG -. Rotated Rev. - ............................................................................. $35.00 1808 - G - W/rim damage ............................................................................... $10.00 1809 - G+ ................................................................................................ $20.00 1809- O- w/punch mark at I2 O'clock ................................................................ $5.00 1825 - G ................................................ ~ ............................................... $10.00 1826'- (3 ~ ....................... ::,-,: .... ':.'---.:..?.''L:--22:'.~.~" ......... ,.i ............. ~ ........... $15'00 1833 ' Vi;'''' .................................... ~--'--': ..... L ....................................... $22'00 1'835 ' VG'+ $23'00' 1'8'35 ' VG+ $23''00 HALF'DOLLARS 1893 - G --'" .$8.00 1900 'O 1902~O-Ab.. O $1.00 1905., Ab. O 11.50 1906,/3 $2.00 1907 ~ ;3.00 1.908 - Ab;. 1909'- VG .... - 1910-S -' VG :3.00 1911- 't91.2'- 1912-D.-, Ab. O 1941 - XF ............. 1940 -.~ $2.00 3 - 1942 - XF', .$6;00 3 - 1943 - F - $2.50~ 3 - 1944 - VF'- ~5.25 3 -1945- VF - $1.75 eacg ........... ~:- ................................................................ ~15~25 1946 - VF ................................................................................................... $2.00 2.- 1947 - F- $1.5OEACH-. · ........................................................................ -------$3.00 10 - 1949 - AU - $ 5.00 each ........................................................................... $50.00 1941 - Walking Lroerty- F ........................... , .... ~ .................. , ........................... $1.50 -Page 4 - George L. Briner Estate - Coin and Currency Appraisal- Box #1 HALF DOLLARS (CON'T) 14 - 1964 Kennedy Halves - AU & Uric.- ............................................................. $14.00. 3 - 1966 - Kennedy Halves - (40%) - Uric ............................................................... $1.80 4 - 1967 - Kennedy Halves - (40%) - Unc; .............................................................. $2.40 HALF DOLLAR ROLLS 1 roi-. Walking Liberty, 15 pcs..(l~1935'- VCX~$' L00 - 1- 1941 - VF - each, $32;00', 8. ' 1947.- Unc.- $8. $99.50 1 roll. Franklin Halves - 22: pcs; - 44957 2-1960 - 3,I.961 ~3-1962.- ' $37.00 1 roll'- FranklinHalves - 19 p~S~ 2.q951 - 2'1952, 2-1953 r. 3'-1 ',32.'00 1 roll- lViixed~Datcs, some :'":': $25.00 t roil'Kennedy Halves, - 2;1968'-' ;5.'50 1 roll- 1964.- $32.00. 2- 1898-O.$ ':' $3.00- 1899' - Ab. ;'1.00 1900 - G ,. _, 1.00 1902 - Ab~ G .......................... r .......... ~--. ..................................... 2 .... , ........ --'---$0.50 1'905 - V1e ......................... ; ....................................................................... $14.00 2 - 1907 - G- $1.50 each .................................................................................. -$3;00 1908 - G ......... ............................................................................................ $1.50 1909 - Ab. G ................................................................................................ $0.75 1910 - Ab G ................................................. .. ..... .,_ ........................................ $0.75 =Page 5 = George L. Briner Estate - Coin 8: Currency Appraisal = Box//1 QUARTER~ (CON'T) 1914 - Ab. 0 - -$ 0;75 1915-D - VO ..... = ......................................................................... -$ 2.00 IgI&D - VO - ~ $ 2.00 2 - 1930 - XF-$15.00 each- ....... $ 30.00 WASHINGTON QUARTER ROLLS 8 - $ 5~00 .roils- 1964 - AU'&-Unc. $ ' ~: 128.00 13 - 1.964 -"AU &unc. 15.00 1 Bag of 72 pcs. -Mixed Dates 7%" ~ 3&00 1907- t 1.00 1914 - VF - 2.50 ; 4.00~ MERCURY DIMES 2 - $ 5.00 roils - Mixed Date~ - Mostly Uno.'- $ 30.00 ea. - ...................................... ~$ 60.00 1- $ 2.00 roll'h/Frxed Dates- Mostly Unc. - ......................................................... ~$12.00 ROOSEVELT DIM, ES 7 - $ 5.00 rolls - Mixed Dates -. High Grades some Uno. - $13.00 each ........ -' .......................................................................... 4; 91.00 -Page #6 - George L. Briner Estate - Coin 8: Currency Appraisal - Box #1 ROOSEVELT DIMES (CON'T,) 3 pcs. - 1-1962 & 2'- 1964 - Uric. - $ 0.30 ea. - ...................................................... $ 0.90 1 bag of' 54 pcs~ - Roosevelt Dimes -mostly high grades ........................................... $10.00 NICKELS. 1866.- Ab. O' ................................ ..~.7.....~ .... ~ ..... , .... ~ ................ ~ ............. -$ 2.00 1866 - Ab. G -, ................................. r-~ .................. ~ ........... ~ ...................... $ 2.00 5.- Sltield Nickels- all w/damage - ' '" .' '<"">' ''~' :' ~-" ' 0~25 1883 -V-- N.C. ~ XF - 5.00 1883 - V- N.C:-.~- .- ....................~..-...,.,-.~.~,,~.~?,~- $3.00 1884 - XF - -~-, ...................... ,- .... ~*'-~'-~:~:~"-'~.;-~':":' ' ': -- .......... ~ ........ · 25:00 1900 F ' One lot of 31- 1937 -. 1,9 a, 1936- 9- Buffalo 'Nickels a All' Uno.- 150.00 I'- $1.00 roll:-' Jeff. 'NiCkels - ':' ., ~. '~"/~!i~:.:':: ..~.,-..,,:': :., ',: 5.0'0. TWO CENT 1864 ~ Lg'. Motto- od ';~: 1864 - Ab. O', ...... ; 2.00 1865. 1865 ~ VG - - ' .' O0 .. 18651- FLYING i 4 ~ 1857- VF - $ l&00 72.00 13 - 1857 - G &VG 100,00 6.- 1857 - Ab..O - 12'.00 5 1858:- O& ...... "~ "" ~ :': .... ' . '. ~.,-~=,,~'-~.,.-~aa=.~._$ 40.00 11 - 1'858, Ab. G ..... . ...................................................................... 2 .... J---~.$.2Z00 ~D~ HE~ CENTS 1878 G ............... ~ ................................................................................. ~ 10.00 1889 - ~ ................................................................................................ ~ 2.00 1893 - G .................................................................................................... $0.75 1895 - G ............................................................................................... ~--~ 0.75 1898 - G .................................................................................................... $ 0.75 1900 - G ..................... ~ ............................................................................ ~ 0.75 - Page #7 - George L. Briner Estate - Coin & Currency Appraisal Box #1 INDIAN RE.~D CENTS - (CON'T) 1901 - (3 - ~; 0.75 1902-O--~ ....= ..... ........... $ 0;75 t903 - (3 ........ ---$ 0.75 1905 - V(3 - - ............................ .$ 1.00 1906 - (3 ......... . .......... -$0.75 2 - 1907- (3 .-$1.50' 1908 -'F .......... ~- ':~' ........ - $1.00 .. 1909.- O- 0.75 PAPER.CURReNCY '-' 1929' seri~s $5,00 F~I.'. ...... '" of Philn~,p~, XF [ 20.00 San~as Above ; 20.00 1929 seriea. TWeatyDol/Na~ Fexl R~sexve Bank'. St .$25,00 FRACTIONAL cURRENCY 186~; 12.00 2:- 1874-: !0 ' . 'FRg:i'265 & 2 - 1874~', 25 'FREI308,& 1'308;;: ;. 12i00. 2- S~ ~~'O:,': 2.00 1- 1875'.~s50 10~00 1876 -.TrM~ 2- 1863 - Me~c~ Pc. ors- ~ ~ - $15.00 c~h ....................... $30.~ 1809 - 5 Fr~cs -~apolcon) - VG ................................................................. ~' 10.00 1803 - ~Do~ ,. VO ........................ , ..................................................... ~ 95.00 I807- ~Do~- ~ ......................................................................... $50.00 1810 - ~Do~ - VG ................................................................. ~ 35.00 1840 - ~Do~ w/p~ ~k ~ ~ - O ......... , ..... -~ ..... ~ ........................... ~ 20.00 1858 - ~Do~ w~olc (9-O'clock) o~~ ~ .......................................... ~ I0.00 1837 - ~Do~ w~Ole (3 0'clock) o~c~e ~ ............................................ ~ 20.00 1876 - Q~cr - Bent - Poor ........................................................................ ~0.25 1892 - D~ - AU ..... ~ ........................................................................ ~' 40.00 -Page #8 - George L. Briner Estate - Coin & Currency Appraisal- BOX #1 M~CEL~OUS COINS (CON'T.) 1876 - Dime - G --. $3.00 1881 - Three Cent NickcI ~ VF, ................................................................. $10.00 1865- 1866' Three Cent. NiCkels- both damaged (filled holes)- ........... 1861 - Three Cent Silver------ '$4;00: 1853 - Thru ~nt SilVer - G ................................... -$25.00 1957-oM- Mexican_. Un(one) Peso: - VF ' :?>~-" .... '" - .... ---$30;00 Oi~ lot of l'2.Wnrt/meN'w, kels... 1 1928: -.Buffnlo,Nickel - G; :' ~. ~:'' · ..... -$3;00 On~ lot.of 10 Wartime (1943) Lincoh ( -$0.20 One Bag of 316 pcs. Wh~l BaCk: Cents --C~¢. & One rOll Total 'appraisal -Page #9 - George L. Briner Estate - Coin & Currency Appraisal- Box #2 PAPER BILLS 1899 series One DoL Silver Certificate - XF'- ...... , ..................... , ........................... $35.00. 1917 series One DoI~'U.S. Note -' XF- FR~39 ........................................................ $40.00 1923 series One DoL $ilve Certificate - Star Note, FR#237- F .......... $40.00 1907 series. Five Dollar U.S; Note - Hi'XF- FR#91 .... ; ......... , ................ i_~., .......... ,-$60.00 1923.. series One Dollar U;S. Note.- .VF - FR#40 ....................... .-. ........... ~ ........... $20;00 5 -. 1923s cd es One Dollar-Sitvee. Cert/fieater, FR#237'~ AU - $' 25100 dacl/- .... --- ....... -$125.00 - I923 series One Dollar SlX. er Certificate. FR~237 - VF .........................~ ............... $15100: 1934~A series:-Ten-Do:ll~i Federai Reserye. Note W/Hawaii overprint . F, FR~2303'.-~-:~=----~,.. .......... ,..~...L ............. , ............ ~; ............. i.. $12.00' 1934.-A Serie~ Ten DOllar. Silver. Certificate-..North At~ ~' · :Yell0WSeal-,AU,FR#2309~ ..... ,,~ ......................... _... 1943! series FiVe, D~iinr Sii~r"Certificate ~' AU.-'-'-~'-[:---'--[ ......... ' ..........' ..... *- ...... ~$40:00. ....... -$&O0 1.943-C&D ~s,' Five DOllar Silver. Certificate ,'XF... $3:00 each ............................... d...$6.00 1928series Five.DollarFedernlt~ReserVe Nbte .~. AU'--;' ..................................... $10.00 2'-'1925 ser~.s~Two Dollar U.S..Notes ~, AU ~ FRei 501:-$ -15:00[each .................. ~:---'-$30.00 3..- !928-CTwo~-D01hr U;S. Not~s;~.AU',~FR~IS0~ ~ $' 15;00'each ---~ ........... $45~00:. 1928: ~one~Dot!ar, SiiverCeaifi~ate(Fhi~ny BaCk,).. XF :.FI~1600; ......... ~ ................. -$8:00 1.875 Series 50Ccnti. Fractionnl.:,.V(3. L.._- ...... ~,~,.,.~ .................... ~.. . ' ..... -- ...... d,,:.. .... ' " · ...'S!LVERDOLLARS~. - _. ,- . _ . = _ _ __ . '- ' ..... ' :'~"*:' '"' .... - ..................................... " ...... '-'$I0.00 192-4:, AU'---L'-" ...... .,,~. ........ :, ............. .$8:00 2 1'924 - XF'- $ 8'.00' each, .... .,...~.. ' ' - · '_-, .................. , .......... '"'-' ................ $16.00.: 5- 1923 ~-: AU- $' g'.00 each ...... ..: ...... : ....... ,... .... . .. .......................... ~ ..... ~. ..... ~-: ...... $40~00 " LARGE'CENTS. 1800 - G ,-: ................................................... ,_ ............. ~ ......... :---$10.00 17?? - Ab~ 1848 - G G--. ..... : ...........ad....~ ...... ..... .................................................... -$1.00 ..... : .......... ~ .......................................................... ' ........................ -$5.00 2 - I826-G- Damaged- $ 2.00 each- ................ L ............................................... -$4.00' 183-7 - G ................................................................................................ ~5.00 1827- VG ...................................................... '; ...... ~ ........................... $10.00 1803 - G w/Overstrike - Damaged .... , .................. .'. ............................................... $2 00. 1813 - G .................................................. = ............................................ $20.0'0 ! 849 - Ab. G ............................................................................................. ~2.00 1847 - G ..................... '. ...................................................... .~ ...................... $5.00 -Page #10 - George L. Briner Estate - Coin & Currency Appraisal- Box'#2 LARGE CENTS (CON'T.) 1830 - O ............................................................... .,._.~ ...................... -.$$.00' 3-,]845- G+ - $5.00 each- ................ , ........................... , ............... $15 00 183.9 - G .... ', ..... ' .............. · 1826 - O ' ' ................................... -$5.00 1845 - VF-----, ........................................... ----$5,00 ...................... -$15.00 O- --.---d~ ..... ~,~.~,,~.~..~.-.~_~;;~ .... :.,:_~ :. .......................... -$2.00 1848 - O-- ...... , .... ~ ......... 1850,- O ........ -$5.00 21'"- Early Copper'Coins ~- /.:~:; $10.00 GOLD · ~ ft- ~, )!-(."~ :+Ac ~',~-~ ~ .. 1925-D- 2' 1/2"DoIlar-.AU 0 MISCELLANEouS 25 pcs. LinColn Cent NOvelty -_'.. 1834, Quarter,~. XF'- ' ' . . :0o !825:' ~cr-.VO - '* ' 1857..:FlYingEagle ;$30~00 "-": .... ' 1794 - Half Cent-.Po,' $10.00; I782 - One Real- 8 pcs. -2 Re, al' 12 pcs. of one Merchants-! TOtal appraisal of Box#2 ............... $ 1,122.00 GRAND TOTAL OF BOTH SFE DEPOSIT BOXES'- $ ·'4,226.95 Richman Associates The Cottage 866 Stackstown Road Bainbridge, PA 17502 Phone (717) 426-1860 At the request of David C. Gority, Vice President, Private Client Services ofM & T Bank; Carlisle, PA 17013, I examined the following paintings owned by the Estate of George L. Breiner (DOD 1-21-2003). This appraisal was conducted 14 March 2003. A. Walter Emerson Baum 1884-1956, snOw Scene, 30"x 36", oil on board, signed Lower LeR, period frame, c. 1915. $20,000.00 B. Esther M. Groome (d. 1929) 1. Seascape, 1T' x 22", oil on board, $4000.00 2. Landscape, 12"x 14", oil on board, $2000.00 3. Rittenhouse Square, 10"x 14", oil on board, $3000.00 4. New England Waterfront, watercolor, 7"x 10" visible, $350.00 5. New England Seacoast, 10"x 14", oil on board, $3000.00 6. "Trip to Perry," 10"x 14", oil on board, $2000.00 7. Vase of Flowers, 20"x 16", oil on board, $3500.00 8. Harbor Scene, 20"x 24", oil on board, $5000.00 9. Penn~lvania landscape, 10"x 14", oil on panel, $2500.00 10. New England Harbor, 10"x 8", oil on board, $1200.00 11. New England Harbor, 10"x 14", oil on board, $3000.00 12. Fruit Trees, 10"x 14", oil on board, $2000.00 13. Autumn Landscape, 12"x 14", oil on board, $2500.00 14. Landscape with Stream, 12"x 14", oil on board, $2000.00 15. Apple Blossoms and House, 10"x 14", oilon board, $3000.00 16. Harbor Scene, watercolor, 14"x 10.5" visible, watercolor, $1750.00 17. Harbor Scene with Steeples, 14"x 10.5" visible, watercolor, $1750.00 18. Still Life, 19.5"x 14" visible, watercolor and gouache, un.~igned, $1500.00 19. Landscape, 18"x 20", oil on canvas, buckling with substantial paint loss, $1000.00 20. Landscape, 18"x 20', oil on canvas, buckling with paint loss, $1500.00 21. Landscape with Weeping Willow, 20"x 24", oil on canvas, some buckling, $4200.00 · ~/~ Richman CARL E. OCKER AUCTIONEER 4401 Philadelphia Avenue Chambersburg, PA 17201 (717) 264-6578 Personal Property Appraisal for George L. Briner 14 Wesley Drive Carlisle PA TIGER MAPLE DROP LEAF TABLE ........................................................................................ 250.00 LV~N~ ROO~I MAPLE BOOK SHELF .................................................................................................................. 25.00 PINE BENCH ................................................................................................................................. 30.00 PINE COFFEE TABLE .................................................................................................................. 20.00 SMALL PINE BOX ........................................................................................................................ 20.00 BIRDS EYE MAPLE 2 DOOR CABINET .................................................................................... 35.00 RUSH BOTTOM STOOL ............................................................................................................... 15.00 PINE STOOL .................................................................................................................................. 10.00 SMITH WALNUT NEEDI,RPOINT STOOL ................................................................................ 50.00 CHERRY DOVETAILF_~ DRAWER DROP !,RAF TABLE ...................................................... 150.00 2 MAPLE CHAIRS CHUSI-IMAN ................................................................................................. 15.00 Pm CRUST TOP STAND .............................................................................................................. 10.00 REFINISHED POPLAR DRY SINK. ........................................................................................... 200.00 TIGER MAPLE BOW FRONT, 4 DRAWER SHERATON CHEST OF DRAWERS .............. 1000.00 TIGER MAPLE MIRROR .............................................................................................................. 75.00 BEDROOM ONE WALNUT BENCH ........................................................................................................................ 50.00 TIGER MAPLE TOP ONE DRAWER STAND ........................................................................... 200.00 PINE BENCH ................................................................................................................................. 20.00 $.iL SMITH MAPLE BEDROOM SET ........................................................................................ 900.00 CI4~.DS LADDER BACK CHAIR ................................................................................................ 65.00 CHESTNUT STOOL ...... i ............................................................................................................... 10.00 BF.,DROOM TWO 4 DRAWER CHERRY CHEST OF DRAWERS ......................................................................... 400.00 OAK 2 TIER STAND ..................................................................................................................... 40.00 NEW ORIENTAL RUG ............................................................................................................... 150.00 STICKLEY CHERRY CHEST, MIRROR, DOUBLE BED ........................................................ 250.00 CHERRY SLANT FRONT DESK ............................................................................................... 200.00 PINE WASH STAND SET ............................................................................................................. 65.00 GARAGE POPLAR KITCHEN TABLE ......................................................................................................... 50.00 RUSH BOTTOM STOOL ............................................................................. ~ ................................. 10.00 TOTAL ..................................................................................................................................... $4315.00 I, DO HEREFIY CERTWY ~ I have examined ~c tangible personal property of George L. Briner, 14 Wesl~y Drive,, Carlisle, PA 17013 Anddo value and appraise the same aX $4315.00 as being fairmarket Value of said property on thi.~ date of February 27,2,003 " ~ Appraiser ~ Kelley Blue Book Used Car Values Page 1 of 2 Nmwcarl~icing Blue Book Trade-in Report Buikl ia Car z~ Pennsylvania · March 12, 2003 Emi, Upd~m 2001 Chrysler LHS Sedan 4D HyCar~Value Buy a New Car CHRY~ Used Car R · bill _B_uy a Used Car Fr~ ~q~m~ List Your Car For Sale Online Baya UaedCar Free Lemon Check SMiYourCtr Auto Loans from 3.99% APR Engine: V6 3.5 Liter Insurance Quote FMaad. e Trans: Automatic Warranty Quote Learn. Caeck Drive: Front Wheel Drive Payment Calculator wanaatia. Mileage: 22,500 Sell your car on eBay Motors Car Re.~ea~ Equipment car~ ~ eai~s Air Conditioning Cruise Control ABS (4-Wheel) Advio Power Steering AM/FM Stereo Traction Control Power Windows Cassette Leather Abcmt kl* Power Door Locks Single Compact Disc Dual Power Seats ~k.au Tilt Wheel Dual Front Air Bags Alloy Wheels Kelley Blue Book FREE EmMI Re~ear~ Updat~ Consumer Rated Condition: Good "Good" condition means that the vehicle is free of any major defects. Shopp:ng for a newThe paint, body and interior have only minor (if any) blemishes, and car? Sign-up to there are no major mechanical problems. In states where rust is a receive the information you problem, this should be very minimal, and a deduction should be need from the made to correct it. The tires match and have substantial tread wear source you trust, left. A clean title histo.rjy is assumed. A "good" vehicle will need some Learn more reconditioning to be sold at retail; however major reconditioning J J should be deducted from the value. Host recent model cars owned by Enter ernailaddress consumers fall into this category. Isig. up now:I Trade-in Value $11,785 Trade-in value represents what you might expect to receive from a dealer for this consumer owned vehicle. Keep in mind that the dealer must then absorb the cost of making the vehicle ready for sale, advertising, sales commissions, arranging financing and insurance and standing behind the vehicle for any mechanical or safety problems. Newl Free Newsletter: S_Lion Up Now! _G_e~__a__P.._riy_.at~e__P_a_rt~y_V_a_[u_e. Get Invoice & MSRP on New Cars http://www.kbb.com/kb/ld, dll/kw.kc.ur?kbb.PA; 806058 ;PA041 & 17013 ;t&39;Chrysler;2001 ~..; 3/12/03 LIST OF ASSETS GEORGE L. T/A ACCOUNT: h11226608 ~ PAGE: 7 F 01/2 PAR VALUE ESTIMATED INCOME OR SHARES ASSET DESCRIPTION MARKET VALUE UNREALIZED ANNUAL YIELD AT MKT PRICE CUSIP / TICKER ~ OF PORTFOLIO FED TAX COST GAIN/LOSS INCOME MARKET ORTFOLIO + CA~AND CASH EQUIVALENTS~ + MONEY MARKET FUNDS ~~ 33,715.4800 VISION ORP OF FDS INST PRIME MONEY ~33,715.48 33,715.48 0.00 32~ 0.96 ~ 1.0000 MARKETFUND #142 6.37 ~ 92830F6~6 / GVPXX BRINER. GEORGE L. T/A LIST OF ASSETS ACCOUNT: 411226608 AS OF 01/21/03 PAGE: 12 PAR VALUE ESTIHATED INCOHE OR SHARES ASSET DESCRIPTION HARKET VALUE UNREALIZED ANNUAL YIELD AT HKT PRICE CUSIP / TICKER [ OF PORTFOLIO FED TAX COST GAIN/LOSS INCOHE MARKET '~PORTFOLIO .~AND CASH EQUIVALENTS HONEY MARKET FUNDS 891.4100 VISION GRP OF FDS INST 891.~1 891.~1 0 O0 9 1.01 1.0000 HARKETFUND #1~2 100.00 ~ ' 92830F646 / GVPXX TOTAL CASH AND CASH EQUIVALENTS 891.~1 891.41 0.00 Q I nl 01/31 ~6.30~0 ~. 5500 a5,~2500 3 ) 05563~04 ~, 634 ~P ~ 0~/3Z 37.9GQ0 37. S0O0 37,70000 &) ~9860102 &S0 O~ ~RP 01/31 aS.0000 25.~800 ~S.54000 11,&03.00 D~V ~0.2~0 BK 01/07/3~3 ~ 01/09/3003 PAY 02/03/3003 90.0Q 5) 3003Q~05 ~5 ~ ~ ~ 01/~ 37.2010 35.9900 26.59S50 6) 30331~103 2 080 ~ ~h ~ 01/31 34.56~ 33.9000 34.33500 7) 369604103 6,500 ~ B~ CO /~ 01/~1 25. 0300 33. 9900 ~. S~O00 9) 5777~B103 793 ~ ~ ~ 01/~1 23.2~00 31.~100 33.58000 37,905 10) 6d6324M LQ,000 ~ ~S~ ~LD PA ~ D 01/31 113.3700 113.~T00~ ~ ~ 05/01/1997 S.S00~ 05/A5/2036 103.36 1~) 6?0909837 150 ~ T~ ~ ~ ~O ~ 0~/al 40.6?00 40.67000 6,100.50 78 ~A Q I~f ~ · 2) (035~T~os ~00 ~ ~np 0~/2~ ~S.OS00 3S.SO0O 3S.32000 ~(,528.00 D~ ~0.2700 ~ 0~/08/1003 ~ 0%/~01~003 PAY 03/03/2003 205.74 ~) 923&3v~0~ 2SS ~~ ~~0~ 0~/2~ 38,5~00 3~.2600 3~.88500 D~V ~0.3850 ~ 0~/08/2003 ~ 01/~0/2003 PAW 0J/03/J0~3 03830F&06 ~ ~w 717, wis i~ra~red th~oui~n ]L~pnl~eB Vet. 7.~.0, An ~IrALUA~0EI ~VZClS, TI~. ]prod~at. T£ ~hoze nfo mn&, ~lt:Lonm reg&rd~ng plemfe o42~&0~ ~VALUAT3;QJi 8~VZ~r~, ZIJIC:. &~ (201) 784 8S00. I 67090983 ~ ~ ~ ~ FD ~Z ~8 Zf A MT ~ ~ff, ~ DZV~ ~D ~ 0% ~ l~ ~ ~ ~i~, ~ ~ ~L 78 PA Q ~ ~YO~ A~ FOR ~ ~ W ~ ~D M M ~OI OR T~B~Z. ~ If~T B&m,lc Corpo~:&t::Lom ~ M~o (02/~0/2003) = tb v~t~ ~to ~ to tho ~smt ~a~ X) 00~95750 A~ ~ 01/24/03 ~~ 1) 0019S~50 AT~ ~ 011J4/03 a) ooaog~o ~l~ ~s ~cs ~ o~120/o3 ~~ s) 200Som0 ~ ~ ~ 02/0(/03 ~~ 13) 78387G[0 8~ ~~TX~ ~ 01/07/03 ~ MaT Investment Group Trus~ Opera~ions One H & T Plaza - 8th Fioor ~ut~falo NY 1~,205 10/10/03 96 !j.~ ~! _~..__~'~ *.' _..~ REGISTER OF HILLS, CUNBERLAND CO i COURTSHOUSE SO CARLISLE PA 17015-$$87 ~/- 4~ ~//~ //~~No. 200133392 GEORGE L. BRINER ESTATE 10/10/03 2000285 [] INCOME [] PRINCIPAL OFFICER 0070 DAVID C. GORITY $4,396.62 REGISTER OF WILLS, CUMBERLAND CO 1 COURTSHOUSE SQ CARLISLE PA 17013-3387 50 INHERITANCE TAX DUE FOR GEORGE L. BRINER, DECD REV-1500 SSN#215-14-9943 DOD 1/21/03- FILE #21-03-0114 TRSCHK:TRCHK1 DETACH & RETAIN FOR YOUR RECORDS LO03 COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 003142 KEARNS RONALD S ESQUIRE SMITH ELLIOTT KEARNS & COMPANY 804 WAYNE AVENUE CHAMBERSBURG, PA 17201 ACN ASSESSMENT AMOUNT CONTROL NUMBER ........ fold .................. 101 $4,396.62 ESTATE INFORMATION: SSN: 215-14-9943 FILE NUMBER: 2103-0114 DECEDENT NAME: BRINER GEORGE L DATE OF PAYMENT: 10/20/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 01/21/2003 TOTAL AMOUNT PAID: $4,396.62 REMARKS: M &TINVESTMENTGROUP RONALD S KEARNS & COMPANY LLC CHECK//2001 33392 INITIALS: SK SEAL RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTHENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 NOT/CE OF INHERITANCE TAX APPRA/SEHENT, ALLO#ANCE OR DISALLOHANCE OF DEDUCTIONS AND ASSESSHENT OF TAX REV-Z$~7 EX ~FP DATE 12-15-2003 ESTATE OF BRINER GEORGE L DATE OF DEATH 01-21-2005 FILE NUMBER 21 03-011~ ~ COUNTY CUHBERLAND RONALD S KEARHS ACN 101 SMITH ETAL Amoun~ 80~ WAYNE AVE CHAHBERSBURG PA 17201 HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-1547 EX AFP (01'03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF BRINER GEORGE L FILE NO. 21 03-011~ ACN 101 DATE 12-15-2003 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 233/000.00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) , 11;583.00 credit ~o your account, $. Closely Held S~ock/Par~nership In~ares~ (Schedule C) ($) .00 submi~ the upper portion 4. Hor~geges/Notas Receivable (Schedule D) (4) .00 of ~his form wi~h your 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) (5) 183~300.00 tax pay.ant. 6. Jointly Owned Proper~y (Schedule F) (6) .00 7. Transfers (Schedule G) (7) 753/685.00 8. Tote1 Assets (8) 1,181,568.00 APPROVED DEDUCTIONS AND EXEHPTZONS: 76,68~.00 9. Funeral Expanses/Adm. Costs/Hisc. Expenses (Schedule H) (9) 10. Debts/Nor~gage Liabilities/Liens (Schedule Z) (10) 1;335.00 11. Total Deductions (11) 78. gig. 12. Ne~ Value of Tax Re~urn (12) 1,103,5q9.00 15. Charitable/Governmental Bequests; Non-elec~ed 9115 Trusts (Schedule J) (15) .00 14. Ne~ Value of Estate Sub~ec~ ~o Tax (14) 1,103,5q9.00 NOTE: ~f an assessment ~as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 reflect f/gures that /nclude the total of ALL returns assessed to date. ASSESSHENT OF TAX: 15. Amoun~ of Line 14 a~ Spousal re~e (15) .00 X O0 = .00 16. Amoun~ of Line 14 ~axable a~ Lineal/Class A ra~e (16) 1,103,5q9.00 X 0~5 = ~9,659.71 17. Amoun~ of Line 14 at Sibling rate (17) .00 x 12 = .00 18. Amoun~ of Line 14 taxable at Collateral/Class B ra~e (18) .00 X 15 = .00 19. Principal Tax Due (19)= ~9,659.71 TAX CREDITS: PAYNENT RECEZP1- DISCOUNT AHOUNT PA~D DATE NUHBER ZNTEREST/PEN PAZD (-) 0q-21-2003 CDOOZq7Z 2,263.16 q3,000.O0 10-20-2003 CD0031~2 .00 ~,$96.62 TOTAL TAX CREDIT I ~9,659.78 BALANCE OF TAX DUEl .07CR INTEREST AND PEN. .00 TOTAL DUE . §TCR ZF PAID AFTER DATE INDICATED, SEE REVERSE ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT TS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possess[an or enjoyment to Class B (collateral) benafic[ar[es of the decedent after the expiration of any estate for l[fa or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lamful Class B (callataral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S. Section 9140). PAYHENT: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT REFUND (CR}: A refund of a tax credit, which ams not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-iS13). Applications ara available at the Office of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special IS-hour answering service for forms ordering: 1-B00-362-Z050; services for taxpayers with special hearing and / or speaking needs: 1-B00-~7-3020 (TT only). OBJECTIONS: Any party [n interest not satisfied aJth the appraisement, allowance, or disallowance of deductions, or assessment of tax (including d[scount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Beard of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADNIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of admJnistrat[vely correctable errors. DISCOUNT: If any tax due [s paid within three (3) calendar months after the dscadent's death, af[ve percent (52) discount of the tax pa[d [s allo~ad. PENALTY: The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the f[rst day after the end of the tax amnesty per[od. This non-participation penalty is appealable in the same manner and in the the same time per[od as you would appeal the tax and [ntarast that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .000166. All taxes which became delinquent on and after January 1, 1982 ~ill bear interest at a rate which mill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 202 .000568 1987 92 .000267 1999 72 .000192 1983 162 .000~58 1988-1991 112 .000301 2000 DZ .000219 1986 llZ .000501 1992 92 ,000267 2001 92 .0002~7 1985 13Z .000356 X995=1994 72 .000192 2002 62 .O0016q 1986 102 .O00Z7fi 1995-1998 92 .O00Z~7 2003 5Z .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sheen on the Notice, additional interest must be calculated. CONHONNEALTH OF PENNSYLVANZA BUREAU OF ZNDZVZDUAL TAXES DEPARTNENT OF REVENUE ZNHERZTANCE TAX DIVISION DEPT. Z80601 NOTZCE OF DETERNZNATZON AND HARRISBURG, PA17128-060! ASSESSNENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN DATE 12-15-2003 ESTATE OF BRINER GEORGE L DATE OF DEATH 01-21-2003 FZLE NUNBER 21 03-011q '~ COUNTY CUHBERLAND RONALD S KEARNS ACN 201 SMITH ETAL Amoun~ Remi~ed 80q NAYNE AVE CHAHBERSBURG PA 17201 HAKE CHECK PAYABLE AND RENZT PAYNENT TO= REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit: ~:o your account:, submi~ ~che upper portion of ~his form wi~h your ~ax payment:. CUT ALONG THZS L'rNE ~ RETA'rN LONER PORTZON FOR YOUR F'rLES REV-483 EX AFP (01-03) ~N NOT/CE OF DETERN'rNATZON AND ASSESSHENT OF PENNSYLVAN'rA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ESTATE OF BRINER GEORGE L F]:LE N0.21 03-011q ACN 201 DATE 12-15-2003 ESTATE TAX DETERHZNAT'roN 1. Credit For State Death Taxes as Verified 39~OZ7.1q Z. Pennsylvania Inheritance Tax Assessed q7;396.55 CExcluding Discount and/or Interest) 3. Inheritance Tax Assessed by Other States .00 or Territories of the United States CExcluding Discount and/or Interest) q. Tota! Inheritance Tax Assessed qTz396.55 5. Pennsylvania Estate Tax Due .00 TAX CREDZTS: PAYHENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX CRED'rT I .00 BALANCE OF TAX DUEl .00 INTEREST AND PEN. . O0 TOTAL DUE . O0 ~'rF PAZD AFTER THZS DATE, SEE REVERSE S'rDE (/F TOTAL DUE TS LESS THAN $1, NO PAYHENT TS REQUZRED FOR CALCULAT/ON OF ADDZTIONAL INTEREST. ZF TOTAL DUE TS REFLECTED AS A 'CRED1'T' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE S'rDE OF TH/S FORH FOR 'rNSTRUCTZONS.) PURPOSE OF NOTICE: To fulfil! the requirements of Section 2140 (b) of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section PAYHENT: Detach the top portion of this Notice and submit mith your payment to the Register of Hills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF N~LLSj AGENT. REFUND (CR): A refund of a tax credit may be requested by completing an "Application far Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's Z4-heur answering service for forms ordering: 1-800-362-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT OBJECTIONS: Any party in interest not satisfied mith the assessment of tax as sheen on this notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court. ADHIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-iS01) for an explanation of administratively correctable errors. PENALTY: The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: For dates of death on ar after 10-3-9I, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) months from the date of death. For dates of death prior to 10-3-9l, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of eighteen (18) months from the date of death. Taxes which became delinquent before January I, I982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .000164. Ali taxes which became delinquent on or after January I, 1982 will bear interest at a rate .hich will vary from calendar year to calendar year eith that rate announced by the PA Department of Revenue. The appIicabIe interest rates for I982 through 2003 are: Interest Daily Interest Daily Interest Daily Yea~ Rate Factor Yea..~ Rate Factor Yea~ Rate Factor 1982 lOX .000548 1987 92 .000247 1999 72 .000192 1983 162 .000438 1988-1991 llZ .000301 ZOO0 82 .000219 1984 llZ .000301 1992 92 . O00247 2001 92 .000247 1985 13Z .000356 1993-1994 7Z .O0019Z 200Z 6Z .000X64 1986 IOZ . OO 0Z74 1995-I998 9Z .000Z47 ZOO3 5Z .000137 --Interest is calculated as follows: XNTBRBST = BALANCE OF TAX UNPAXD X NUNBER OF DAYS DELINQUENT X DATLY TNTERBST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (IS) days beyond the date of tho assessment. If payment is made after the interest computation date shown on the Notice, additionaI interest must be calculated. REV-1470 EX (6-88) EXPLANATION COMMONVVEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG~ PA 17128-0601 DECEDENTS NAME FILE NUMBER Briner, George L. 2103-0114 REVIEWED BY ^CN Department of Revenue 201 ITEM SCHEDULE NO. EXPLANATION OF CHANGES The maximum "State Death Tax Credit' has been recalculated according to the revisions to the Pennsylvania Estate Tax as revised by ACT 89 of 2002. This revision is effective for decedents dying on or after July 1, 2002. ROW Page 1 Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 12/01/2004 M & T TRADERS TRUST COMPANY 1415 RITNER HIGHWAY CARLISLE, PA 17013 RE: Estate of BRINER GEORGE L File Number: 2003-00114 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 1/21/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STP~ASS~AUGH REGISTER OF WILLS cc: File Counsel Judge COMMONNEALTH OF PENNSYLVANZA ~ BUREAU OF ZNDZVZDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX D[VISION DEPT. 280601 HARRISBURG, PA 17125-0601 NOTZCE OF DETERNZNATZON AND ASSESSMENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL CLOSZNG LETTER .v-7. Ex,FP(,~-~ DATE 07-05-2004 ESTATE OF BRZNER GEORGE L DATE OF DEATH 01-21-2005 FZLE NUMBER 21 05-0114 COUNTY CUMBERLAND RONALD S KEARNS ACN 202 SMITH ETAL 804 NAYNE AVE I A.oun~ Reei~ed I CHAHBERSBURG PA 17201 MAKE CHECK PAYABLE AND RENZT PAYMENT TO: REGISTER OF HILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your a¢ooun~ submi~ ~he upper portion of ~his form ~i~h your ~ax p~ymen~. CUT ALONG THZS LZNE ~.~ RETAZN LONER PORTZON FOR YOUR FZLES ~ REV-736 EX AFP (01-02) ~ NOTZCE OF DETERMZNATZON AND ASSESSMENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL CLOSZNG LETTER ~ ESTATE OF BRINER GEORGE L FZLE NO.21 05-0114 ACN 202 DATE 07-05-2004 ESTATE TAX DETERHZNATZON 1. Credi~ For S~a~e Death Taxes as Verified 19,514.00 2. Pennsylvania Tnheri~ance Tax Assessed 47,$96.55 (Excluding Discount and/or Tn~eres~) $. Tnheri~ance Tax Assessed by O~her States .00 or Territories o~ ~he Un/ted S~ca~ces (Excluding Discoun~ and/or Tnteres~) 4. To~al Tnheri~ance Tax Assessed 47~$96.55 5. PennsylvanAa Es~a~e Tax Due .00 6. Amoun~ o~ Pennsylvania Es~a~e Tax Prev/ously Assessed Based on Federal Es~ca~e Tax Re~curn **.~ .00 7. Additional Pennsylvania Es~a~e Tax Due .00 TAX CREDZTS: PAYMENT RECETPT DTSCOUNT (+) DATE NUMBER TNTEREST/PEN PATD (-) AMOUNT PATD TOTAL TAX CREDZT I .00 BALANCE OF TAX DUEl .00 ZNTEREST AND PEN. .00 TOTAL DUE .00 xIF PAZD AFTER THZS DATE, SEE REVERSE SZDE (/F TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS RE~U[RED FOR CALCULATZON OF ADDZTZONAL [NTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CRED/T' (CR), YOU HAY BE ~ DUE A REFUND. SEE REVERSE SZDE OF THZS FORM FOR ZNSTRUCTZONS.) PURPOSE OF NOTICE: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (7Z P.S. Section 9140). PAYNERT: Detach the top portion of this Notice and submit with your payment to the Register of #ills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF HILLS, AGENT. REFUND (CR): A refund of a tax credit may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1513). Applications are available at the Office of the Register of Nills, any of the Z5 Revenue District Offices or from the Department's Z4-hour ansaaring service for forms ordering: 1-800-56Z-Z050; services for taxpayers ~ith special hearing and/or speaking needs: 1-800-447-50Z0 (TT only). OBJECTIONS: Any party in interest not satisfied aith the assessment of tax as shoan on this notice may object within sixty (60) days of receipt of this Notice by: --arittan protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171ZS-lOZ1, OR --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court ADHIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in ~riting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. PENALTY: The 15Z tax amnesty nan-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing latter becomes delinquent at the expiration of one (1) month from the date the final notice of the increase in Federal Estate Tax is received. Taxes ehich became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calculated et a daily rate of .000164. All taxes which became delinquent an or after January 1~ 198Z Nil1 bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through Z004 are: Interest Daily Interest Daily Interest Daily Yea..m_r Rate Factor Yea__r Rate Factor Yaa__r Rate Factor 198Z ZOZ .000548 1988-1991 Ill .000501 ZOO1 9Z .000Z47 1985 16Z .000458 199Z 9Z .000247 ZOOZ 6Z .000164 1984 llX .000501 1995-1994 7Z .OO019Z 2005 5Z .000157 1985 152 .000556 1995-1998 9Z .000Z47 2004 42 .000110 1966 lOX .000274 1999 7Z .O0019Z 1987 9Z .000Z47 ZOO0 8Z .oOaZl9 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent Hill reflect an interest calculation to fifteen (15) days beyond the date of the assesseent. If payment is made after the interest coeputation date shown on the Notice, additional interest must ba calculated. I hereby certify that written notice of the filing o~ f°r conarmallon and of the leer day to ~e written o~ to aaid A¢~:~, ~ ~ g~ to every unpaid claimam and to eve./other person known to Ihe accounla~ to have o~ claim an heir or rmxt of kin. o cq o ~ c~ (D .P ~ Ol lu~Jrtooo~ eql (R umouN ~ jeqlo/~..-..c- ol I:~e e~l m A~P m~l e~ to pu~ u~ x~ unoo em STATUS REPORT UNDER RULE 6.12 Name of Decedent: George L. Briner Date of Death: Decermber 8. 2001 Will No. Admin. No. 21-03-0114 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes (X) No ( ) 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: (a) Did the personal representative file a final account with the Court? Yes ( X) No ( ) (b) The separate Orphans' Court no. (if any) for the personal representative's account is: (c) Did the personal representative state an account informally to the parties in interest? Yes ( ) No ( ) (d) Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. l J\J5~ ignature Date: January 14.2005 Robert G. Frey Name (please type or print) l.J_ c.) ( u-\ f ., ,~..~ Ci__ <P <:0 c\ ",2 LC_ C) 5 South Hanover Street Carlisle. Pa 17013 Address '...,i,",.' C. o ,,, :;,,(::{-~ d~'B (717) 243-5838 Telephone No. C':. t_,';; c.: c-'::"- (=) C' L.:..J c: ~2 --) ,,-0 = = c-' Capacity: ( ) Personal Representative ( X) Counsel for personal representative vA � � m `r' m � `= 0 3 � o HAZEN ELDER LAW i� a �, �� _� Marielle F. Hazen, Esquire ` `-' � PA Bar Number 68003 ' - � " �� Linda J. Olsoq Esquire � � � -!�� PA Bar Number 92858 � . � 2000 Linglestown Road, Suite 202 n � �`" Harrisburg PA 17110 . � CD o (717) 540-4332—Phone � (717) 540-4313—Fax mhazen hazenelderlaw.com lol sen(a�hazenelderlaw.com In Re: IN TH8 COORT OF COMMON PLEAS CUMBERLAND COUNTY, GEORGE L. BRMER TRUST PENNSYLVANfA DATED SEPTEMBER 23, 2002 ORPHANS' COURT DNISION ELIZABETH B. RANKIN, Petitioner O.C.NO.: 21-03-0ll4 PETITION FOR CITATION SEEHING DECLARATORY JUDGMENT FOR REFORMATION OF THE GEORGE L. BRINER TRUST DATED SEPTEMBER 23. 2002 TO THE HONORABLE JUDGES OF SAID COURT: Petitioner, Elizabeth B. Rankiq beneficiary of the George L. Briner Trust dated September 23, 2002,by and through her attorney, Marielle F. Hazeq Esquire, files this Petition for Citation Seeking Declaratory Jud�nent for Reformation of the George L. Briner Tmst dated September 23,2002, and in support hereof avers as follows: . � Interested Parties l. Petitioner, Elizabeth B. Rankin ("Elizabeth"), is an adult individual who resides at 516 Woodview Road, Westerville, Ohio 43081. She is the daughter of George L. Brine�. 2. Kristina Lynn Rankin("Kristina") is an adult, disabled individual who resides with hcr parents at 516 Woodview Road, Westervillc, Ohio 43081. Kristina's date of biRh is April 25, 1980, and she is the daughter of Elizabeth B. Rankin and is the granddaughter of George L. Briner. 3. Todd D. Rankiq is an adult individual having a mailing address at P. O. Box 2415, Breckenridge, Cobrxdo 80424. He is the son of Elizabeth B. Rankin, grandson of Geoige L. Briner, Co-P.xecutor of Ihe Estate of Gcorge L. Brine�, and Co-Trustee of the Trnst established for remaindcr beneficiary, Kristina Lynn Rankin. 4. Manufacturers and Traders Trust Company(M&T), who was named as Trustce of [he George L. Briner Trust pursuant to the terms of the Last Will and Testament of George L. Brincr dated September 23, 2002, having an address of One M&T Plaza, Buffalo, NY 14203. 5. John B. MeCarthy is Direcror of the Ohio Department of Medicaid for the State of Ohio, having an address of 50 W. Town Street, Ste. 40Q Columbus, Ohio 43215. Jurisdictiou 6. This Honorable Court has jurisdiction ovec this matter pursuant to Section 71 I of the Proba[e, Estates and Fiduciaries Code of the Commonwealth of Pennsylvania, 20 Pa. C.S.A. § 711. 2 Facts 7. The George L. Briner Trust was created pursuant to the provisions of the Last Wil] and Testament of George L. Briner dated September 23,2002 by the Grantor/Testator, George L. Briner("Grautoc'�, and a copy of the Will is attached hereto and inwiporated herein as Exhibit"A." 8. The situs of the George L. Briner Trust created pursuan[ to Ihe tcims of the Last Will and Testament of Gcorge L. Briner dated September 23,2002 ("TrusP� is Cumberland County, Pennsyh�ania. 9. George L. Briner died on January 21,2003. 10. The Last Will and Testament of George L. Briner was probated in Cumberland County, Pennsylvania, is docketed to No. 21-03-01 l4, and M&T Bank and Todd Rankin were appointed as Executors on February 6, 2003. 1 l. Since Ceorge L. Briner's death, the Trnstee named in Article 3 of the Trust Agreement is Manufacturers and Traders Trust Company, through the Trust, Wealth Advising Services of M&T Bank. 12. Article 3, Sections(a) and (b) of the Trnst Agreement provides that Elizabeth B. Rankin is a lifetime bc�eficiary of the Tmst. 13. Upon[he death of Elizabe[h, one-half(U2) of the cemaining Trust Estate is to be distributed to Todd D. Rankin. 14. Upoo the death of Elizabeth, one-half(1/2) of the remaiuing Trust Estate is to be retained for Ihe benefit of Kristina L. Rankin, to be administered in accordance with Article 3 (c) and (d) of the Trust Agreement. 3 15. Based upon the preceding paragaphs, Elizabeth's children, Todd D. Rankin and Kristina L. Rankin have an interest in[he George L. Briner Trust as remaindermen. 16. Article 3 of the Last Will and Testament of George L. Briner i�correctly spells the name of his b�randdaughter, the residuary beneficiary, as Kristine L. Rankin rather than Kristina L. Rankin. 17. The existing Trust corpus is approximatcly$1,000,000.00. 18. Kristina is a disabled individual who has been diagnosed and receives services as a mentally retarded person. 19. Kristina presently receives or may be entiHed to reeeive Meclicaid benefits from the Ohio Department of Medicaid (heroinafter referred to as "ODM"). 20. Kristina resides with her parents and requires hcalth arid support services to meet her daily needs. 21. Kristina will likely cequire Medicaid healtheare benefits from ODM for the remainder of her life. 22. "Pure" Discretionary Tmsts (without ascertainable standards) created by third par[ies for Ohio Medicaid recipients are no[ considered resources available to the Medicaid applica�t. Pack n. Osborn, I 17 Ohio St3d 14 (Ohio 2008); Young v. Ohio Dept. of ILeman Services, 76 Ohio SL3d 547 (1996). Likewise, principal and income of a testamentary, disecetionary support trust were not available resourecs for purposes of determining the beneficiary's eligibility for Medicaid, and that public policy prohibited use of that principal and income, in that testator would have no ]egal duty to support the beneficiary. Lang v. Com., Dept. ofPublic We/fare, 528 A.2d 1335, 515 Pa. 428 Q987). 4 23. Spendthrift trusts are valid under the laws of Ohio. Srott v. Bank One Trust Co., NA (1991), 62 Ohio St3d 39, I[em Four of Syllabus. In additioq °[t]he beneficiazy of a spendthrift trust has no intcrest that is liable to the execution of a jud�nent"Ld at I[em Thrcc of Syllabus. 24. A beneficiary's interest in[he Trust's corpus cannot exceed the interest granted to her by the Trust Agreement /d at Item Two uf Syllabus. 25. The Pennsylvania Trust Code at 20 Pa. C.S.A. § 7744, effective Novcmber 6, 2006, sta[es that a creditor of'a beueficiary may not compel a distribution that is subject to the trustee's discretioq even if[he discretion is expressed in the form of a standard of distribution. 26. Ohio Rev. Code Sections 5801.01 (effective 1/1/2007), 5163.21 formerly 5111.151 (effective 3/9/2004), and 5805.03 (effective 1/1/2007) all affect the interpretation of these Trusts. 27. Ohio Rev. Code Section 5163.27(G)(4)(e) &(�provides: (4) A trust that mee[s the requirements of division (G)Q)of this section shall not be counted as an available resource if at]east one of the followi�g circumstanccs applies: (e) If a perso�obtains a judgment from a court of competent jurisdiction that expressly prevents thc trustee from using part or all of the trust for[he medical care, care, comfort,maintenance, wclfare, or general wcllbeing of the applicant or recipient, the trust or that portion of the trust subject to the court order shall �ot be counted as a resouroe available to the applicant or recipient. (� If a trust is specifically exempt from being counted as a resource available to the applicant or recipient by a provision of the Revised Code, rules, or federal law, the trust shall not be counted as such. 5 28. Ohio Rev. Code Section 5805.03 discusses wholly discre[ionary[rusts, and provides that, Notwithstanding anything to the contrary in division (B) of Section 5805.02 of the Revised Code,no creditor or assignee of a beneficiary of a wholly discretionary trust may reach[hc beneficiary's interest in the trust, or a distribution by the trustee befo�e its receipt by the beneficiary, whether by attachment of present or future distributions to or fiir the benefit of the beneficiary, by judicial sale, by obtaining an order compelling the trustee to make distributions from the Irust, or by any other means, regardless of whether the trust instrument includes a spendthrifl provision. 29. 20. Ohio Rev. Code 5801 A1 (Y) defines a Wholly Discretionary Tmst, and reads, in pertincnt part: (Y)(1) "Wholly discretionary trust" means a trust to which all of the following apply: (a)The Imst is i�revocable. (b) DisMbutions of income or principa] from thc trust may or shall be made to or for the benetit of the beneficiary only at the trustee's discretion. (c) The beneficiary does not have a power of withdrawal from the trust. (d)The terms of the trust use "sole," "absolute," "uncontrolled," or language of similar import to describe the trustee's discretion to make distributions to or for the benetit of the beneficiary. (e)The tenns of the trust do not provide any s[andazds to guide thc Irus[ee in exercising its discrelion to make disMbutions to or for the benefit of the beneficiary. (� The beneficiary is not the settlor, Ihe trustee, or a cotrustee. (g)The bencficiary does not have the power to become the trustee or a cotrustee. (2) A trust maybe a wholly discretionary trust with respect to one or more but less [han all beneficiaries. s . + (5) *** With respect to a [mst established for the benefit of an individual who is blind or disabled as defined in 42 U.S.C. 1382c(a)(2)or(3), as 6 amended, a wholly discre[ionary trus[ may include either or bo[h of the following: (a) Precatory lunguage regarding its inte�ded purpose of providing supplemental goods and services to or for the benefit of the beneficiary, and not to suppla�t boncfits from public assistance programs; 30. The intentions of the Gra�tor, as set forth in Article Three, Section(d) of the Trust Agreement, clearly demonstrates Ihat distributions from the Trust are to be used for[he supplementa] needs of the beneficiary, and that such distributions are to be made "as Ihe Trustce may from time to time think desi�able, taking into account funds available tiom other souroes." 31. The Trust Ageement may not confortn to Ohio Rev. Code §§ 516321(G), 5801.0](Y), and 5805.03, and as such Ihe Testator's intentions would be defeated, as the Beneficiary's eligibility for Medicaid benefits from ODM may be in jeopardy. To that end, the Trust Ageemcnt must be refortned to comply with the aforcmentioned sta[utes. 32. Pennsylvania law allows for a reformation of the Trust The Pennsylvania Trust Code at 20 Pa. C.S.A. § 79402 statcs that a cour[ may modify the disposi[ive provisions of an irrevocable trust if, because of ciroumstances that were not anticipated by the settlor, modification will further[he purposes of the tmst, and tha[ such modification shall approximate the se[tlor's probable intentioa Purther,20 Pa. C.S.A. § 7740.5 states that a court may refoim a tmst to conform to the settlor's probable intention if it is proved by clear and convincing evidencc that the settlor s intent as ezpressed in the tmst instrument was affected by a mistake of fact or law, whether in expression or inducement, and the court may provide that thc modification have retroactive effect. 7 33. This Peti[ion is also authorizcd pursuant ro Section 7532 of the Uniform Declaratory Judpnents Act,42 Pa. C.S.A. § 7531, et seg. 34. The Ohio Trust Code at 5804.12 provides [hat a court may modify the administrative or dispositive terms of a trust if because of circumstances not anticipated by thc settlor modification will fuRher the pu�pose of the Trust. The statutory changes in Ohio occurred in 2004 and 2007 respectively. 35. The Testator could no[have foresecn the laws and rules which are now in place in Ohio and Pennsylvania which have codified pure discre[ionary trusts. 36. Ohio Rev. Code§§ 516321(G), 5801.01(Y), and 5805.03, as wcll as 2U Pe. C.S.A. § 7744 are consistent with the intentions of the Testator. 37. To honor the intentions of the TestatodGrantor, the Petitioner requests that the Court refonn Article (3)(d)(1) & (2) of the Tmst, as follows: (1) As to the share for Kristina L. Rankin, the Trustee may distributc to, or use for the benefit of Kristina L. Rankin, such amounts of income and/or principal as the Trustee, within its sole, absolute and uncontrolled discretio� may determine in accordance with Ohio Rev. Code §§ S163.21(G), 5801.01(Y), and 5805.03. The Trustee may choose to make no distributions whatsoever. No part of the principal or income of the Trust may be dishibuted to, o� for Ihe benefit of Kristina L. Rankin for food or rent. Action for Declaratorv JudYment 38. The Uniform Declaratory ludgnents Act,42 Pa C.S.A. § 7535 provides: Any person interested, as or through an executor, admi�istrator, trustee, g�ardiaq or other fiduciary, creditor, devisee, legatee, heir, next of kin, or cestui que trust, in the administration of a trust, or of the estate of a decedent, an infant, lunatic, or insolvent, may have a dcclaration of ri�ts or legal relations in respect thereto: 8 Q) To ascertain any class of creditors, devisees, ]egatecs, heirs, next of kin, or othcrs. (2) To direct the executors, administrators, or trustccs to do or abstain from doing any particular act in their fiduciary capacity. (3) To determine any question arising in the administration of Ihe estate or trust, including questions of construction of wills and other writings. 42 Pa. C.S.A. § 7535. 39. Kristina Lynn Rankin joins in this requcst to reform the George L. Briner Trust dated September 23, 2002. A copy of the Soinder of Kristina Lynn Rankin is attached hereto as Exhibit`B:' 40. Todd D. Rankin joins in this rcquest ro refonn [he George L Briner Trust dated September 23, 2002. A copy of the Joinder of Todd D. Rankin is attached hereto as Exhibit"C." 4L Counscl for Petitioner has been advised that Manufacturers and Traders Trust Company, Tms[ee of the George L. Briner Trust dated September 23, 2002, does not objcct to Ihe refocmation of the Trust." WHEREFORE, Petitioner, Elizabeth B. Racilcin,respectfully requests that this Hu�orable CouR issuc a Citation directed to Manufxcturers and Traders Trust Company and John B. McCarthy, Director of tho Ohio Departmen[of Medicaid, [o appear and show eause, iF any there bc, why Article 3(d)(1) &(2) of the Gcorge L. Briner Trust dated September 23, 2002 should not bc reformed as follows: Q) As to the share for Kristina L. Rankin, the Trustee may distribute to, or use for [he benefit of Kristina L. Rankiq such amounts of income and/or principal as the Trustee, within its sole, absolute and uncontrolled discretion may detennine in accordance with Ohio Rev. Code §§ 5163.21(G), 5801.01(Y), and 5805.03. The Trustee may choose to make no distributions whatsoever. No part of the principal 9 or inwme of Ihe Trust may be distributed tq or for the benefit of Kristina L. Rankin for food or rent. Respectfully submitted HAZEN ELDER LAW 5 - i3 - � 5 Date Mariel e . , squire Atromey I.D. #68003 Hazen Elder Law 2000 Linglestown Road, S�ite 202 Harrisburg PA 77101 (717) 540-4332—phone (717) 540-4313 —fax mhazen hazeneldedaw.com William J. Browni�g Esquirc Browning& Meyer Co., LPA Ohio #0010856 300 W. W ilson Bridge Rd, Ste. 250 Worthin6Ron, OH 43085 Pro Hnc Vice Attorney jor Petltioner E[izabeth B. Rnnkin 10 V�RIFICATION I heceby verify [hat[he s[a[ements se[ foRli in the Curegoing Petition ace true and correct to the best of my kuowledge, iuformalion ttnd belief. I undcis[and that any Calse stntements contained herein are subject ro the penalties of 18 Pa. GS. § 4904, relatiog to unswom falsification to authorities. � 1 Date � liza�� ankin � �_ �r �xw. � � �A" � �� LAST WII,L MD TESTAMEMI' OF GEORGE L.BRINER l. GEORGE L. BRINER, af South Middleton Towuslup, Cumberimd Couvty, Pennsylvania,being of saimd md Aisposing miod,memwy�nd onderstaudinq,do Iw�by meke, publish anA decla�e Nis ae aud for my La&Will eod Tulameu4 hercby revoking md making void eny eM all WWs bY me at any time hererofarc mede. L ( direc� my heminafter oamed Ezceurors ro pey eI1 of my jus[ debts end funeral expenses including any iahentencc taxes which mey pe due on accomt af my death ttgmdlees of wheNer the ssyefs upon which such lexu em bued¢ro put of my probate esfare w pp�,¢i saon aiter my death es may 6e(omd rnnvrnient to do�so. � 2. I give and bequeath yl of my hngible persooe�pmpat�• ip�ludiog eummobilu,rogether with all ins�wnce ppticies on such P�ppeny.to my daughhr.Hu,ebetp e.Raokip.ot I525 Cafle Gitano,Sierta Viw,Adzpw g5635,a heriswrc,prratitpes,Iivjng e[We time ofmy death end evy of such pmperty not choaen or desiad shail be sold by my peryonal ropmaeotntive antl Ne pmcceds thereof added m to my asiduery dtate. 3. All o(the resi, rcsidue and remnivder of my estate, mel,petsoml avd mixed, mJ wAerescever IAc sarte may be siNale,I give,deviu aod bequeetp to Menufactnro�s and Tredus Tmx�Company eod'ns yuccessors,Oae Wes[High Sveeq Cazli¢le,Pemsylvmia,in wst,ro be hcld,admiNste�W.ud dimiy¢�W�Pollows: (a) The wstee sbdl pay to or apply for the bene[t of my deughter, Elimbeih B.Renkiq during Au li2time W of Ne oet income of the trust in mootNy ar in a[hec convenien! imWlmeurs, 6at in no event less Ihen ��Y. i , �� :' (C) 'llx Tnistee shnll pay or app7y fa the bene5t of my daughter.E!Ivu6ety B.Raokin.Uuring her lit'etime as mueh af the pr'uxipel ef her wst ae We \ � Trvame may fmm tiv�e ro I�e think du'vable.laking inw eccou�t Ponds � available hom oNer sources,for tbe wel[aze,comfart,healtry,Wucatioo or �. oWvncedsofmydaughter. (e) In addition m tlx powers<oufeaed by Iaw,ILe T�ustee shall hnve tl�p5e powers as mt faN io paragapp 6 of this Wdl, (d) Upon tbe dceN of my deughter,p,l'vabeth B.RnNc7p,my Tms�e shW divide the pn�fp¢�of Utis ws�into equel ahacea,one shere(or eech oFmy seid daughters iasuc who aze liviug e[tix tima of ber death,(ye ahaze any dxe�W c6ild wroWd heve received ro be divided emong his or her"w'^�.pv sCupes. At We preseo( tlse my deug6mr 6az two childnn, TODD D. RANKW md KRISTINE L. RANKA7, M}'Tnuree shell tfien azsign, h8115f�Ct.20A Pd}�OVEf tllC 9I181CS OIPIIpCIPBI OPtL16 tlY5I49 fOOOW$: `. t: , . (17 As ro the share fm[Crieti�w y,[tao�iq Ihe T�usme shall pey�he ' �'�:nT ' pnvcipal io the MaaufacWars end Traders Tfust Compmy, oc its mccessors, and Todd D. Ravkin, ss Co-T`ustees, in wsc for [hc � ;;q,i • benetit of Kristine L. Rankln. During her liftiime �he Co-husmes . shall pey all of Ne net incame of the wst in vrovthly or in other comeoieut insrelimevts.pu[in no cent Iess t6an emmally. (2) The Tms[ee a6e1(pey ro or apply for the benefit of Kris[ine 4 Redtin,duwg her IifeGme ac much of Ihe ptintipal of her wst ac Ipe Tlus�ee may Crom time W time tAink dw'vable, taking iuta eccount Nuds available from oNw somces,for the welfure,comforc,6eelp�, eAucaiion or otira needs of Krislioe L.Rnnkin. 4;�,�„',. „�j ,;�:..,,�} (3) Upou the death of Kristine L. Rankiu, the theu ameiuing 1. „ r i ;: pdncipal shall be paid[o such of my issue as aze then tiving, per stiryes. (4) As W ell other share, the Trvs[ee s6a11 pay over ro Ihe ttmeiodeemen the'v shaie M Ne principel as afoasvd. �� `�" e. Shauld any pe�son iaas Nen 21 yeus of age he entilled m Nstribution from my rsmte,pmsumt oo tlw a�ms af this peregeph 3.thw in such eveat the share Nat penon woWd otherwise have rtcerved shall be peid to Manu6cNmis md Tnde�s Twt Compauy, ! Wat Elig6 Stmt,CarGsle, Pemsylvmia,in wsl. I authoriu the he�ein named trustm lo receivq mnnage md invest Uw seme,oo�he swe t<rme end rnridi[iovs av eet(orth he`ein,and upov such persov attaining 2l yeus a(aEe m pey to hun or her �then¢meinivg�aincipel�ogetherw�N vry uvdietributed'u�come. E No benefidsry«remniodennw of sny icus[cieamd hueio a6aI1 have eny right m Wem1e,enwmber,or hypothecete Itis or her inroiesf in the principal ar iucame of Ihe trust in mY memer,ow ehd�eny intemst uf mY benefidery ar rtmeinAc�men bc eub�ect ro clnims of Itis or her croditors or liabk ro anachmart.e�ecudon.�otlwr pmase of Iaw. g. If on tmninetiov of Ne adrttinisaetion af my probete eslaro,Nae hu bcen no d'atribulion in wst m t6e Tmstee end events 6ave occurred w6ich xrould'equire the Trusla under the lerms of this Wlll ro meke immediate disiribution of alI property, my Hzecutor shall perfami all of Ne acu pecessgry to eomplete such di9nibution eod fo[Ihet puryose sha116eve d1 of �he powus gremed by 16is W W lo We Itualee. 4. 1 he�eby nominero,coostlwte and appoint my giandeoq TODD D. RANIIQNN, and Mevufacnvers aud Tceders 1Yust Company md ib eucce»ora es Co-Euculore of thia my Lazt Will md Tesfnment end I NNMr di[ect[het neiUw�of ihem ahel7 be mqui'ed ro post any b�d to .cure Ne feiWful perLwmeucc of his ar its duees iv Ne ComvwnwealN of Peoncylvanie ar in any otherjurisdicrion. 5. In addition to Uie powees covfecred by law.mY�u'�ror w Tmslee is empowead: a. Tu invest my pan oF�he trus[co�pus in such securities,imes[mevls,oe other property as may 6e deemed advisable end prope[, 'uroepecGve of whetAer Ihe seme e�e auUwnuA for ihe invesmwm of trust[undc mder the lews of any goventingjurisdiction. y, W itry�eapett ro my roryoration,the stdcks,bonds,or otF�er securities of which may be held,to vom in pmson or by prozy on any sAa�es atsmcli:[o consent�o the�rger, consolidauon or twB��an of such co�pooatlom;ro eonxnl ro the leosiog,mottgaAug or sele of the pmperty of eny such co'poratioos; m meke eny surtendey exchenge or substitulion of soch s[ocks, bonds or oWer securi4es as an mcident lo Ihe mergei. consolide�an ar�eorganizs400 of euch coryonUais:to pey ell esusammis,suhxriptions end other sums of money which may be dcemM wise eud expedient for the peotection and mainleomw of the pm�ortiunele inmmnt of the invtstmen[in mch caryomtlo�u;[o eurciw any option or pvivikge wAich may 6e conferted upon the holders of auch smc4.i,bonds,ar other ttcurilies of sucA corporotlons either for Ihe comersion of the same inro oNer securities or fur We purchose of adAiuonal 6ccuriues,end w mekc eny and dl oxcasary P%Y�ev6 which may bc aAuired in conneclian IMrewith:md geuadly ro have end exac�se as m all such s�ocks.honds and other ucwities,the powers of an individual owner who is w�er wst obGgetiov. c. To hold Uu msst corpus iu one or moro consolidxted fwds in which separa�e shares shall have mdivihd in¢rests. d. To sell at public or p�ivaro sde for cash w upon crtdit,ar pvUy for cash end partly on crtdit,avd upon such mrms vW conditiom as shall be dcemed p�oQer,am/par[or parts of Ihe Irus[esla[e,auA uo pu¢M1aser et my such sele shal7 be bound ro mquire ww Ne expedimry ar prop�ery of any such sale a to see b[he applicetion of the purchasc moneys az161lIg f�1LIEffO�. e. To keep ou hanJ aad uni¢ves[ed such money u may be deemed pmper nnd fo[ such period az may be touvd expedieut. f. To compromise,settle or arbi¢ah any claim or demavd iu favor oF or again.vt Ne wst estatc. g. Md auUronzed in Ne discha�ge af fidwiary dutiea,to employ comul aud ro de[wmine and to pay such courtul roesonebk eompert�etian wh�ch shall be charged against �he principal ar i�ome ot the�ust tuvd,end sM1all ffiN�er 6e entiLLed m eM1e�ge egainst Ihe �� principal or income such olher reasonable expenses md chazgea v may he vecessary avd proper Io incur Por 16e pmper diuharge of Iiduciary duuee md for fhe proper mmagement and adrttinisln�on of We tluat eelnle, h. In malcing avy division of property ioro shares for Ne purpose of eny distribution thercof dvecred by We pmvuiws of�e trusq to meke swh division or distribuRov,eithv iv cazh ot in Icind,w paNy in cath md paztly in kind,az shali h<deaoed most expedie¢t,avd in making eny divivon or diso-ibuuon in kind may allot euy spx�c security w pmpwty or my uvdivided ivrupt themin m my ane or mo,e of auch shves,enJ ro that end may appreiu my or nll of the pmperty w to be alloUed and We'ryG�ent es ro the propriety of soch allaweot md as to 11w reiative vdce kr puryoces o(distribution of 1he sec�uities or property ao ellotted ahaLL 6o Gua(aod conclusiye upon all pusona inwvted in thc hust w m ihe divisian ar distriburiov�hefmT. i. Authoeized ro`egistu aoy ahares of s[ock or ather assels of euy Wsl iu�M1e'v owu names or in Ihe oame of a mminm. j. ToateinvMinvestinshazesofstockofmyTiustee. k. Ta rctnin eny iovestmenls including�Nal tunda which I may own et Ihe W¢e oC my death md in addilion w invut any part of the Tn�s[corpus in such muNal Pond or muWal Poods as may 6e deemed fldviaflble or propet,inespecGve of wheiher Ihe same are aolLaized for Ne inveslment ot Irvst fmlds underlhe laws of any govemingju[iadictloo. 1. To detmni�re Pmm linw to lime whether all or wme purtiou of reelized capital gains shall be uealed es ordinery ivcome(or dis�ribution W a bene[ciery w treated es principal ro be rotnined a+pett of Ihe co�pus,md such designetion need mt be consulent hom ope yeu Io moWer. IN W17'NFSS W�REOF,I M1ave he�euo[Y aet my hand and ual m this my Iast WiII and TesumentvrtittwwWee(3)PaBeFWis Zjr dayofSepfemhr�2W2. _—_��a� ��;a�,�r;�. George L.Hticer Sigced,sealed,publishrd md decla¢d by G80RGE L.BR➢VER,Ne 1'estawr ahove-named, as and for his Laet Will md Testanwnt,in our p¢sence,who,in his pmseoce,at his mquest,and in 1he presence of each dhe�,heve hrn�nro aubacrihed our vames es ettesdng wimeases, c i In Re: IN THE COURT OF COMMON PLEAS CUNBERLAND COUNTY, GL•ORGEL. BRINER'CRUST PENNSYLVANIA DATEP SEPTEMBF.R 23, 2002 ORPHANS' COURT DNISION F,LIZABE"CH B. RANKIN, Pelitioner O.C.NO.: 21-03-0114 JOINDER I, Kristina i.ynn Rankin, ceinainde� beneficiazy of the George L. B[ioer Tmst dated September 23, 2002, join in the within Petilion fo� CiTation Seeking Declacatory Judgment for Reformation of the Geo e L. Briner Tmst daled Sep[embe�23,2002. �� .;,�.-��° Witness---- I�MNu� Kristina Lycm Rankin 1_ OIIM�L �� STA7'8 OF OHIO • COUNTY OF ON TI3IS, the ;�Lday of �P�� , 2015, befoce me a Notary Public, personally appeared Kristina Lynn Rank�n, known to me to be the person whose name is subscribed m the witt�n instrumenf ar.d acknowledged tliat sl�e execu[ed the same for Ihe purposestherein contained. IN WITNCSS WHEKEOP,7 have hereunto set my h d and official sea � �. � ) , � , ---�/ o[ Yublic � �� / �� I�IIMIIMRf11[111111 ��t�tlll��- �� +�xrwe a�, �wn eair�a ■1 i�Y�NpT1A IDMAYt7YAlla • Y��..��wrrni ?�Utk yqt In Re: IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, GEORGE L. BRINER TRUST PENNSYLVANIA DATED SEPTEMBER 23, 2002 ORPHANS' COURT DNISION ELIZABETH B. RANKIN, Petitioner O.C. NO.: 21-03-0114 JOINDER I, Todd D. Rankin,in my capacity as Co-Executor of thc 8state of George L. Briner, trust beneficiary, and Co-Trustee of the Trust for remainder bene5ciary Kristina Lynn Rankiq join in the within Petition for Citation Seeking Declara[ory Judgrnent for Refortnatiun of the George L. Briner Tmst dated Sep[ember 23, 2002. �� T � ! ;,. ._�fi:,�;�;;_� � Wituess Tod a� in �� STATE OF COLORADO . COUNTY OF 5 v/� ul r�l . ON THIS, the 7_%�day of f�ORi�- , 2015, before me a Notaty Public, personally appcared Todd D. Rankiq known to me to be the person whose name is subseribed to the within instrument and ucknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I havc hcrcunto set my hand and official scal. i{ CAROLYN MENDRICK -,,��!.. //;, � e NOl'ARY Pl16LIC Notary Pub c STATEOf COLORADO NOTARY ID 200E4037268 MV COMMISSION E%PIRES OW1YL078 1$ APPENDIX TO PETITION FOR CI7A'CION SEEKING DECLARATORYJUDGMENT FOR REFORMATION OF THE GEORGE L. BRINER TRUST DATF,D SEPTEMBER 23, 2002 Pack v. Osborn, 117 Ohio St3d 14 (Ohio 2008) Scott v. Battk One Trus� Co., NA, 62 Oliio St3d 39 (1991) Young v. Ohio Dept. oJHumun Servrces, 76 Ohio St3d 547 Q 996) Pe6c Id childaq Chadove Osbom(whn has vhy.neal vnd mm�nl dnnbililies), Lorcttu Po<k,enJ Atlhur Oslwm. lhe trmt 1190hia Jt3J Ii(Ohio 21111tl) provlAed that upon the dea�hs ofMaebelle an�Charlone. �he ��ust would mrmina�e, and �he amninin6 principal 881 N.E2A 239,200&Ohio-9U und incomc would bc disteibwcd �881 N.E2�240�m the P,\CK,Trusiu,Appellea survrving childrw �r thei� heies. TFe vust named Maebelle as �ms�ca en0 Lormte as succcssor trurcc. Mnebelle Osb�m died in 1992_Whcn ihc undorlying mac �' maz fJed, �he ws�azsets wem valued atappmximately OtieON]' ef al., Apptllecs: IrieWng Com�y 5265.000. Uepyrlmenl oflob md Family Senicea,Appolant. {¶ 3; AccoNlny w Item 2(ul �+� ��e m�.sL ihc Nos.2006-1309,3006-13a3. succesror ¢us�u is penniued m make i prineipaldlst�ibutiuea, m hcr solcdixereiion�e�f r ihc Supreme Court of OFiu. benefit of Maebelle's children "only f r pnrpuses oiher than providing fooq cbthing ar shclier that is m hc uscd Januvey 10,300fl nnly m mee� supplemenwl nmdr uver wd �bove thusc ma by entillemem benefrs" s��n�„�u�d nv�� e,mm ;¶ 4} On Mny "1, ]004,Churlove applied foe �R81 N.E2d 238�[CopY��&hted Material OmIaW I Medicaid,and �he Irus�ce Gled ihie�w:laamry-judgmrni uction in Ihc mel courL wming Licking Counry �881 N.F..3J 2391 Rrowning&Meyer Co.L.I'.A., pepeninmt ot lob end family Smims ("LCUIPS" ) a nnd Wl1lam 1.5mwning; and Isaaq Brant, I.cdmen & dcfcndant e�d erqucs�ing thvt[hc trust nsscts M dcclnrcd 'I'eero�,LlP.,Dennis Newma�,entl Merk II. Tmmman �vlluhle and not a mnnmble remurce f r f ,Columbus.forappellml.oreuaPvek. Aetermining Cherlone's cligibiliN fur govcmmrnt Ruchel C Okmveq Assismnt Licking Counry �"e�is su<h av MeJicvid.Alierneevelg Jie vusiee Proemutiog Auomry,fo�oppcllam. reyues�ed tha the �ms� be m6rmcd ro mec� the cur em slaWmiy ond mgula�ory slnndards for ims�s �h�� a¢ Me�c Uanq Auumry Gcneml,Elise I+nner,Arning nowounlnble resonrces.�I� SolicimrGenwel, Stephen P.Camcy. Deputy Solimlur, and Ara Mckhjiun ,Asrismnt SoGcimr, ��ging revcrsal �aRe 16 frn�nicusennneOhinAtlomeyGenelAl. �� 51 ��u �nnl coutl mugislmlc gmnlW s mmury Hickmnn& Lowde�Co.,4P A_Jsnct L.Lowtle�. JuJgmeni�o LCD1fS,de�crmining that�he�ms�mrpus is Clwclend, and DuaiJ A. Myers; KmS��ek, Wilkins. a rumeble rcewae ihai Oie imsiee cun be cumpelled m Gri%iths &Dougherty Co_L PA., Richard H. Davis , ��+ade I'or Chedoae's mediral rere vnd maimenvnce Thc ena lenmfe� L. Lile ,Cnmm�, anA F 6ene P.Whetzel, ��el ewn edopled Ihe mng�rt�a¢'s [indings, noling Ihal Ohlo Smle flvr Axaocianon,Culumbus,u�ging niinnunce �he Imat dfd nn[ mee� �he przcem gwdelincv m he a for ainici cu�iae Ohio State Ra�Associatioq Na�ionel non ouniable rcswra [ur MeJicuid�liyiM1ili�y purpmrs. AcaAemy of f;ider Law Atmmcys, onJ Down SynJrome The� coun of eppeeLs reversed, mnoluding ihe� Arwaotion uCCrn�ml OAin eligibility-�eview guidelines in place m thu hme Ihe tmst . aaad, aiher Ihan �hose in plece a� Ihe mne �he CUVP,J opplieufion forbene6�s Is fled. opply whenmeking e MeJiceid-eligibillry demmiine�inn. PaRe�5 �¶ 6)'1'huealtec �heo0allale wuttceni�ed ils ,I IJ In ihiearlificAco�llict � anddiscmtinnury dea s lcing i nn�lic� weF four taccsJ21 We nppeal,wc hold tfiat when evust bcneficiary applies Coe tle�erm�ed �ha� v m�01ci uia�s regnrding wFcihcr iAe publm assis�ance sucl�ns Medfcnid,the eligibility mles in MW iee�d<Lgibil�ry rules m heeppl�ed �o an appLcant eRecfet[helimeof�heapplica[ionmustMapplicdlothe whoisvhenellciurynlanintervivos�msiareNnsei� epvlionnl Hecause ihe cnurt oCappevls hdd othervvise, effect atthe�ime uCihe cmation ofihe tnm orihose in wu mosl reverse etTect at the nme of�he ap0licabon. Pock c. 2eFo.n, I I I Ohio St3tl 1409,2006-0hm-5063,Ssq NE.2d IOtlY_We i also a«epteA LCDJFS's discrc�ionarv appeal onJ consoliJa�ed ihe cases. 111 Ohio S13d 141Q (¶ 2) in 198"/.Meebelle Osborn established ao y006-Ohio-i083,85iNE2d 1090. inmrvivastmst for�heM1eveG� ofhe�selt undlienM1rec �� Ihccligibili�y+cview niles have becromc increAvingly nnnernt,and�e dc�rmni�ation of wliich mles w a�pty m ',v�i In geneeal.a"wn" is detinr4 az"'the right, n upplicon� whn is vlso a tmet bcneficmry has renl rnforwoble in equity, to �hebene6ciol enjoyment of sipni0cancercgeNingthedrqlUfonnr�rexrvationofthc pmperty,�hu leenl Il�le m whmh is in eno�hcr"' ws�usset �nAI N.E.2A 1All��r rrGnmdlanship o/ Lambardo {�i17 AstM1e eligibiliry eules huve bewme marc (1999),Bfi Ohio St3d bOQ 603,916 N F.2d 189,��oong s�nngent �hc Geneml Asscmbly hos olsn convnued to Ulnier c Fulmn Q935), 129 Ohio St 323,J39, 2 00. rccognize thu� puAGc azsistancc docs no� und camot 326, 195NE 59 Thebenefimery nsxid w hvve �he �cet all the nccds o� perso� wi�hdisrvbilitles and I1 equitoblc mrerest i�thc nus�whercas the trus¢c has the �hcrcforq ihe mles do allow assc�s iv legel intcrost. Resmleincnt oflhe I.ew 2d_Truste(1959), supplememnlswvicev and spemel-veWs tmsts �o go Scwion 2_commen[f uneounad.See,eg., R C. 511I.I51 (Fxq and(4); RC. 581536 (formedy 1339.51); Ohio Admlotle {¶ 8] When a wonreviexs etmsl itsp��mery AOIJd9-29J(C�])(a), (d7 . In other words, when a dwy is to ascenein, within ihe bounds of ihe la�v, �he �Nst meeu specific s�mulop'requircments,it can be ureJ imm�t of thc ret0oc [n re Trurr U/N'of 9.rroke(1998),82 io pmviJa fnanciol support lo a person w�ih spccivl Ohio B�3d SSA 559, 69"I N I!2d i91, cning Domo v. neeJs witM1out alYcetlng �hc person's cOgihiliiy for McCarlh}'09937, fi6 Ohio St 3d 312, 314. 612 N.h,.2d Mcdicaid. "106.Whcn theinstrument i. unambi6uw; thcseVlois imem c n he demrml�rds[mm the �msfs expmss [¶ �2} Alihough a�ms� is onsimed eeco�ding io o � IanguaSc. Id.'fhe�w�ds in ihe�mst are Omsumctl m be ihe Ivw in effrut a� thc umc�hc imr�woe crco�ed, Mdls. used acwrding m thar wmmon, ordinary meaning id. 65 Ohio St 3d m 156, 5�3.�'F_2d 1206, eligibihry Por When domrmmin5lhe sculors m�enL av imer vivos Iwt pubfic uwi9anm is de�ermined a�Ihe�ime nv appliw�ion "rpcoks for such s sismnce is �881 N.E1d 2J21 madc, Ymnrg, 96 Ohlo Si3d u�551, b68 N H1d 908. Thc rulcs mgerding Pxge I'1 eligihiliry f�public ussismnw arc not forever lockcd mm froni�he daw of i�s ucalmo-nm�he da�c upon which�hc Ol�cc by thew�ablishment of v vusi. Seo, cg., Ohio Adm.Cudc5101J-39d9.1(Dllcurrcnl"rulc suis arodisvibmedl' Ohio O�iicenr Iimk c Mil/s (1989),45 Ohio St3tl IS}, �56,543 N.G2d 120fi, F3rn py�e IA Nael. Bank o/Cinc nna�i rr.Tenney(1956), 165 Ohio SL 513, 518, e0 O O. �AL 6g N E.21 IS_ 91 Ohio mperscdvs all prcrious mlcs gareming wsts, md �hc Jurispmdunec 3d 1�W5]"11, Tmsis, Satlon 62. llns, o aJmimsteetive agency shall aOV�Y ��PNspec�rvcly m all wst is nsweA v cording m ihc low in clTec� ni �he demrminubons and redeterminations ofeGglbiliry for ell iimcinvaseanicJ.c individuals" 1 It is along-smndi�g prinmplc iha� n person hu o vrned righ�m the law remeining unchangctl_ III Svock e Preasnell(19RA), 38 Ohia St 3d 209, 214.52"1 NIt1d 1235(reFcmne in gcncml m �hcicgislamrtla �¶ 9) When a ws�beneticiary requcsts Oublie abiliry m abolish wmmov-law riyhts ul ee�ion); ussisanu,�hes�a�afire�dc�mnioes�houawreofthctms� ��eS1��e��nesvi(leGov-LighrCo .(IPR9� 490hm in whieh ihea0�licnnt has anequi�ahle mterest. RC. Si. 1,32,23NE 55(xame). 5111 J 51 ;Oh�o AJm.Cade 5101.139d9J .Thc wlure ol iLcvnat demmm�es wheher esassma m� vailablu �� 3} Antl i� Om a of MeLirsid, tM1c res� mis m ddumiining whether ihe applicnnfe' Icgnivmre . withln its authonry, absrnt s ourr a e ecd thc nanimum limi� for Med¢eid nstiwoonal limitaiioq torevise eligibiliry rWcs emit cligibiliry.Wr�xealsoOhioAdm.CodcSIOI�.Id9_ balancespublicrosourccsagoi�stOublicnceds. Seecg., 10 lhe eli biLl I '�ms � �o �6 Ohm ReD��n No. 22R,Govgwer News Scmw, Inu. [q � gi y-revrcw ru cs wi p�c �Nov. 16,2f10"q (MedicoiJ nnnual buage� exmeds $12 �ruc imemsts Iwve bern Gequwtly emcndcd.One muson hilLon for�he 1]44 milllov Ohioavs m nng benefis). f r We fm�uenc amcndmcnts hos bcen m dosc Inopholcs g5 Ohio Junspmdrnec3d(2006)9Q S�amiu,Sccuon 68 m the pmgram so tha�mxp¢ycrs nee not forceA to mup� �^There is m yuelion that theGeneal Assembly c priinerymsW�uibility forthccare ofpersons whoheve m��ke vnrndmen¢ m, o xecp�ions fq prcvlously aues m remumes that woWd ullow them�o pay for�cir �nacmd Icgislation" ). II is no�JI�cWt m foascc that if own care_See.e E YounR c. Ohio Dept ofllunian Sma- Pe�mns,throueh Ihe cvention ofpriva�c vusts,wcm vble Q9961. ]6 Ohio SUd 54],549 (majority opinion�,552 � �n eCfea,mspend�hc Icgislulovcs awhority m ehange (Pfcifcr,l.,w�curzi�g),und 55253(I.ondberg Svaimq p�e mles o(cLgibility peneining m the benofinencs uf 1., d�urcnting), 6l8 N.112d 908_ The undcrlying �hosc Vos�z d wwld not bc long 13cCorc�hc stam would poblio-policy�rinaple advanced a �hm "�Qhe pnmary havc very hWc wmml ovw who owld oeceive benetits respomiM�Lty lor t6u suppon oF en individoel lics with Ihnl marvidual" I�.al 549,bfi8 N.62tl 908. As a e¢ult fmm�hu expensive program. St 2tl I A],45 O 024 48q?A3 N li 2d Rl paragraph nvo ol the yllahus, supenrdeA AySWWtc, Am.SuhSB. No. ;¶14; Porthis reason, w uo6^ix the Gcnenl �Zq, �dq phio I,ows Pan 1,590_68Z Sedion R,clTiroovc A.aembly's awhority m changc lhe Mediceid �p�� 6, 1993(Scaion tl o(S.B. Nn. 124 rcfcro m R C. cligibiliiy-mview mlc. The rccently enac[ed It C. 1399 51 ,whlch was mnunibcrcJ R C. 59I52R by 2006 51I I.I51.re0ec�ing the Iegislamrc's adn0�ion ol portmns SubJ16_ No.416. eRective lanuary I,200'I) See also ofOhio Adm Codc 5101�.Id9-D.I ,is an example of�he .Mortin v. Monin Q998), 54 Ohiu 5�2J IOI, ft O.O]d . c ul' sochauihoriry Am.Sublll3 No N5. I50 106, 394 N.H2d I384,pamBraVh onc ot�hesyllnbus Ohio Laws, 1'an II. 3,065, 3,099. cffective Mereh 9, ��rysiccs of udisaetionary �ms� subicci �o a suppon 2004 'I'heGenoml Assembly hR ea�aAlished ihc law s�andard muy hereyuiad mexercise �M1dr Jiscrc�iun �o applicable foMedicaid-eligibJiry mvicws ofnppliemts dicmhute menme anApnncipal i ord�nee wnh the whoerclmv� haveGcinries. Thercfre, mnnswermlhe slandardLd�ec. 1550hiuApp3d304�]fi2NJi2d1032 ivu� isud wc hold iM1m whm v vus�hencficiary inakes '1'he f apomF wmmm-lew Orinciple hns heen mJi(ied . epplicenon toe panicipetion i� Mrdieaid, Ihe in ihc s�nw�ory und vdminisveuvc mles nl R C 51 I I I51 M viica�delieibiliry�-revicw rulrs in elTec�e��he nme�he vnd Olilo Adm Code 5 1 0 1 9-19-2 9.1 ,nnd wuscv arseir ap�lica�Iunis�lalpovem�heap�licanfsuligihiliry. suchims�smheeonvideredavollablevemimeeanfa Mcdiryid applican�Gl IV 'I �81 �n comrasi,n�mvt�hai allnws�he ims�ee ihe {¶ IS} Nmwilhvlandi�g�he faagni�g ihc cnurt of �nwlled discre�Ion m Alsvibure mmme and pnneipol appevls did not dctermine Ihe natum of ihc¢ust in�ahsh ac ihc vus�ce dctcmiinc,withoitl n cuppor� Cherlo�a has vn eymiable imemst. Sucli i�qulry, howevcr,is v nwesury Orsi siep in Aetemiining whether p�Q�pp �he �ms� assets a e mun�aMc for purposcs of s MeJlcaid-eligibiliry delerminution. Thus_we amentl�his standarq Is a pure Jiscretinnary tmn. lo rr Hriuir J mouermlhecmn ofepprnls lorsuch adelerminalinn. ]'enmrzaky� (9ihDise1951j, 60024 329, I41NH2d On remanQ ae appelleie wurl should wnsider ihe 189; hlorruo. Do�ker1i4291, 35 Ohiu App. 344, 192 lollowing importan�princi0les. NJi. SJO. No coun cen compcl a vuvtce of a pum discniionary�mst mcxcmisc thc�mstcc's d�acrciion �o «I 15} I� a mm eslablished hy asenlor for Me dinribu�e incnme or OrincipaL unleas ihe mis�ee uc�s in benef[ ofano�M1a .vhn IomrapPliis forMetliwiq Uw bad Coith, duhones�ly, o wiih a impmper mo�iva avselsa¢vvailablercummesunly �f�hetcrmsofthetms� p�ler. v. 6doer (19fiU), 112 Ohin App �00, 105, IF pcmiit"thettusmeloexpendpnmipal,mryus, orussels 0.02d3R, 169NF2d4tlb', Ternoneky. 4002� 329, o[�hc wst forthc vpplimnts ' ' mrAlcal cavt cere, Idi N.E2d at 192-193. Wiih iheenocmirni of 20Ufi wm(oqmainrenancqheul�h,wtllvrc, SuM1l1.l3. 41fi, cfTcctrvc Jsnuary I 200Z purc tlisaetionary�ms�s are now Ieglsloiively recu�ii��anJ P^€°�� _vanclinnM ItC SN01 01 (V) ('\rFolly diavelionory I wdl Min ombina�ion of �hese ""��efined�. gcncro g. u �ny c puryosesl' R.0 AII.GI (C�Q)J3� See also �RRI (�I19; Avgnlficantasp«� ofapurediscmtinnury 6.F.2d td31 Ohio Adm.Codc 5101�.IJ9-2]J(CI(<)(6) �Ns� is iha� Itx asse�s va not rcwgmmd nti un�vailxAlc .�4] N[uvidetl Ihe lmStCe hns the dfserelion lu mpk¢ i �pg� rypy� 2»� i�� 6cMcdlcuidwiigibili�y ai7ribulionsforihesbovepurpures.theeueisi�thetms� �view� beausc a pure disacoonury teust luckx u r n, wileble no¢vnhsianding a O��ision in Ne vusi mechumsm ihnmgh which n beneliciary mny cnm�el e �hn�elcadY PrvhiAiis�trur�u-frum nwking a dlstnbminn J�slribnhon See IL.0 5111.UI [�31141(�'A (B)- ��J Qp. �hm wnulJ allec[Mcdicaid eligibiLiy. RC.SlIIJ51 p�Q OM1Io AAm.Cotic5101.1-39-291(C}[iN�N�1. (�ii�, (G)p1:OhioAJm.CuJc5101�.1d9-2]J(Cxd7(h1 and(vlii) Sm olsa Ponng_ '/bOLioSi3J m551, 6bX (¶ Vj Tnu�a Jm�givc the ws�ee the "vole en� N.[?2d 90N (coneluding �ha� under ihc applicohle Medicaid-eligihility rules. the fect iho� tLe tlismetwnery absolu�d' disarnon m make inomc end principal ��LL�i did notmcludc esuppoet s�unaerd mcont ihat thc disvibutions for A beneficiary's medical wre, eare. beneGcinry wuld no� compel ihe vas�ee to meke n mm�ort, muimm�enec, hcnl�h, velfare, o�d gcncml d�smbuuon.aoa�herelore�he bene0anry had n wn�ml �relbbeing a¢dlseationury vus�s, bm �he Wxme must ul ihe rcaouac,avtl ii shouW mt be cuunicd i�avsessing buse his ov her dccisions on the needs of�hc bcncticiary, �hebenef inrv s Medicaid ellgibility7[6] and his or her discre�ion can be�ud�ul by that slandard ("suppum m�dvrd" ). Rrsta�emem of�he I.aw 3d,T�usrs ��p}On remanQ�he cnuet ofnppinls will nccJ tu 20(137. Sm�ion 50. ThewmmoMaw inmmremtmn of detennine(p�henamaofCharlonNsinmmsiinJm�ms�, sueh ws�x is Nai u imelee mny becompellul m make ro��ming�he Irus� a�carding to�hc law m efftet nnhc disvibmions mnsis�mt wi�M �ho ims[s suppon �eemr for pine i� was cma�ed. and QI ��M1ether ihe �ms� i. ihe benefil ol�he bencliciery 8uc JSuy�mrr in�he Depe ��oilnMc rrswme uvder�he Medicmd-eligibiliry rvles in oJ.4len�al O�glene PeCar.. e. Kreicm Q968), 16 Ohio cft«ini�hetimcofChndm¢'sappliwtion. III Asmrnuu�cd obwc, tlicseme day ihemusmc tiled �hedederamry-ludgment ectioqChaduue applied for V McJiwiJ wiih LCDJfS. The following month. LCD115 dctermined �ai it would w�sida tlm wsi asscu' as {!',21J As o final matmr,thc�msmc hcrvin sough�a �evie�voblc and coumable resomcc assessing dala�a�nry N�mcn[ Thc lms4e sought guidance Charlone'sMedicnid cligibility. LCD1P5 �hendocllned rcgvrdin� hee duties wi�h respw�� lo ihc pmper cligibiLiybcouuscChadotle'sesscnexceedcd�hc$ISUO adminis�m�iov of�he tms4 �n paniculuc wlrother she can Ilmim�ion. Chadove's dimc[ a00enl of LCDJf-5's bc compcllcd m inoke dlstnbwions m Chadotle adminis�mlivc tlwision is presently staye$ Oending �hc outwme oi�his case. �¶ 22� lhc ebility of a tmstcc m i rokc Ihc �unstliciiu� of u wun . maVer �hat has been �p�The con(lic� c .ms are Mrc v.OlrioDxpe oJlluman Iegislafivelyeddressed. Acwrding msaWm_ otmstee Serva (fiMDisi2001), 145 Ohio ApP.3d 304. "!fi2 may hnng adeclaramryjudgmem ection mde�emm�c ry,�±2d1032; Mor�inv. OhoOepn o(Ilumon.Cena.(2d unyyucsuonnrisinE in �hcadminisva�ion uflhcmm. pisiJ998�. 1300hioApp30512,Y20NY;2d596;Piim RC 2?2105 (C) and 580]01 (C). Moreover, wurt �.. pF�o De➢�� o(HunianSen�s . (IOihlJlst1999), 12J imnlvcmcnt wiN aspec� m mteryrcmlmn o!n �ms[s Ohio App3� 381, ']04 N Ii 2c1 296; and hlil(er v. cerms in �he�ledicaul-cllgibiLry wnmst hns heen OhioDnVl� al��nan 5'ems .(tllh Dis�.1995�, IOSOhm Icgislotrvdysendioncd 2Q5111.151 �G)�4N<). 181. qpp}� 53q, 664 N.E24 fil9 Thcappcals cuurt �Isv and Q�) (�hese subsedions ere mmpurablc m Ohio no�ed �hm '9hme of �hc c s ei�ed by I.CDJf-5, Adm Cocle mAuciions5101�J-19-2"IJ[C)[47(c)(v�, Manin,Prim,ond MJler ,hold�hai�he law iv eftea un ihe dare ofMe eligihility revie�a epplicc �endi the Afec PA�°�� case hnllls Ihat IM1e law in ef[ec[ at �he lime the 1[uxl a�,d f��, ..i,��n � �n�� n��, ��.� b�:��,:�,.e��ani�arvn� m o�y��, ou ro��:..es �vu7, rccngn�vc ��Nic�withourhnlJmp/' �udgmenn will eause tmst assets m bevoncowtable ° rc.oumcs). �}� �i�c tiine ihm Chedoue upplwd WrMcdmniJ,ihis �'� 23; In Itghi of ihe toregoing it ie Jimadt in smmmry pmnsion had becn in ef(«t lurtwo months cepl �he Almrncp Cene�al's ergwnem in his emicus �4� The cnt version o� Ohio AJm Codc bricfNeiavus�ccsrequcstPonnmrpre�ationofnwsts �101.1_39_2�.�� mmbs�amially ditic�cntfmmihe icrms forpuryoses ofMcdiwW ellgibllity amwnts a n in eRwt�whcnChurlmm applied forMctlmaid. Aypazsing �Fe�cpvnmem of Job anA Fvmily5ervices' y��2002-2003 OM2 �-9�1, cll'eciivu Novembu �. adminisvafive Medicaid�eligibility revicw. InsicaQ 3002,for�hecvdicrvemm�. purment m euch rcquesL�hc coun in�c�pais thc leuvland iis inlupretation musi bc used @c �51 Di:vrytc thc role md�he smw�e aod the hencficiary's Mudim�a-cligibiLiy<cview process I� is throu5h ihis �piliry m mmpel the tms�ee�o dis�eibme(onJr,�he asse� proeedurethat �henamre ot thcuus� isascenuinrd-ie., edisactionorv trvrl �hm mmninv vsuppori s�endved ��Aelher �he �mst i u pum discre��onery vus� or a �� elso meUs �he requimmems Cor x drscm�ionary ima wi�h a suppnrts�andard �upplemental-servmes tms�am not vn waJuble msouree (4 �41 ��^«��S�r- �he �us�ee'srearym for n forMctliwid<liglnillly purposes. Sec ILC 5xU28 Jeclnmmry juJpmem wns a proper mcihud by which m «°�medy R C. 133V 51 .r numbrseA hy2006 Sub li N. obnm tlic�el Unnm re lin� hcr dutics uno« ihc No.416, effcctrve Jenuary�1,200"1). When iheGrneral �o gw €�n h psscinblv cnucvA fartner Rt. 13J951 . ¢ did so wiN trus�.[9] �heex0«ss mcmt msupc�scde AYeirx.. Am.Sub.S.P No. 124. 144 Ohia l.ewz Part I, 59U, 66].Seciion 8. V I cffectivc Apnl I6. 1993. 'i92>f 4or Ihe avsons sla@d,�Itc rydgmenl of Ihe �oun ofe�pwls is mvcneQ und �he caum is iemanJwl 16� The holJm6 in Pomrg is also milemeJ i� R.C. fu�IurWc�pmardin6s consrscent wrth�his opimon. 51 I I 19 (C7 and Ohio Adm Codc 51�I�J d9-2] I . ludgmcmreverscdandcausc¢manJed. I�l An altema�ive rcme.ly reyuesied m ihe dmlorvioryjuJ�nem ac�ion � s Irutt rdoemmion MOYFR , C1., a�tl PFEIFER , IANUBLRti ConsidenngtM1c dispwihon ofihls ep�ezl, we dcclmc m SiRA'RON , O'CONNOR . O'DONNBLL , nnd odtlm.vsthisissuc. I,ANLWGENJI..nnc�r Noies Yagc 39 �gmre�M Combc Other cmAiwa elsn u�rn W dmnis ageins�MCComhc. 63 Ohio 61.3J 39(OLio i99q ❑rewe�wnnma m laavc hcr estalc iu McOamhc bui 599 N.F.1d 10]9 did not want hrs cadi�on lo gn lhc Ompeny. She ihcrcfom set up a tmst("�he Hrcwer'1'msC')in his tavor. SCOTT,'1'rmhq 'fhc �awer Pmst di¢cis Ihc Imsi��.-, Bank Unc, to tlisvib�le the tmst azae�s m MeCombc ouvight us soun as �' possible alter B�ewcr's dco�h. I lowever,McCombc's righ� H.\NK06E'CRUSTCONPASY.N.A..etaL ��uerve �hcosscts iscnnJtlinnal. Bank O�c mey nm Jirtribum�he usyc6 ouvigh�IC in�cr nlia,McCombe(I]is No.89-Il55. irenlvui, Q) has Oled a petition m hankniptry, oe (3) �nuld m�pcnonully cnjoy Ihe �mstossms If any o( SupremeCourtofOhia. theseconJitions exis�, Bank One mustadminisie� ihe vus�av o pumly daae�iunary wsi fur Mc('nn�bc onJ Ocmber9,19YI thi�u: of hlschildren; however. o « �he�e �vnd o�her epecifed)condioore no lunger exieS Henk One must �51'I N.F..3d IU9x� distnbutc all pnnnpal w�d unJislribuvd Inaome m MeComheoulri5hl The�eAernl Denknipmy and dismct Suhmittcd P'cb. 12, IY91. couns have chamcmri�cd this proviylon as crw�ine a SY1.I.AI3U5 6V TI IH COU2T spc�tlthnll wsi. I.Rule XVI ot�hc Su Coun Rulw of Pmctice �a�vver dieJ on]une 22, 1984,und[hc f3rewer"Cms p�eme wes immediately CunJeA I3�nk Onedcmmii�ed ihai is�onsiiwiional. MCCumbe was insolvcn� vnd ihm hc would nol 3. A tw� benefciery has no 5aamr mtucsl iv ihe personally enjoy the tmxt ossels ifihe xsseu were grven vus�pmpeny than Mat givrn by�he�mxt ugrrcinent io nfm PonA One�herefore did not dianhuw�Fe ossets omrigNi m MCCombc. Insteod, Hunk Onc mudc 3. The henefmary of eypenJlhrill tmsi has no discreiionary distnbutio� m McCumbe In IJ%6, imereruhutislluble�o�hccrcewGovofejudgmem.(2C. MeCnmhc end his wifc filed n0etillon inbenkm��iy 2333 01,cnnstrucdJ under Chopter"1 of iFe federsl 9ankrupmy Codc 4. Sprnd�heilt ¢u�s wlll be u�fomW in OAm. Scn4 �he¢uare inbankrupmy, �Icd acompleim /S'herrow s.erookore� [I9631. ��4 Ohio SI. �I0. 22 ageins�MeCbmbe anJ Bank Onu m iM1c Onitcd Sm�cs 002A}�3, �g9N.E249Qovcrrulcd) I3anknip�cyCourtfr�heSooMemDrsvinofOhioScott smghi nn ardeNireclivg flnnk Onc m wm ihc imst Thiscase, huc onftderol eertitication ots�em law se�soaer ioSenn acproperry ofMcComhe'seslate in yues�io�s,siems from hnnkrupmy pmceedin6s mvolving bankmptcy. Ilo elso mughi a declnmiury juJgmuv �xiitioneNohn MCCombe.Pctl�ionerNankOne hnldine �he[3awer Tnist imulid unticr Ohio law as a "sprndthnlLmsl."'fhe trusfs vWldiry untla OILo law is PaR�39 relevam becnuse 2acm1 bnnAmptry law "cxdudcs Go�n pmpeny of�hc csmte e debwls imeresi in o apendthrili Tms�Company.NA., is Ihc Vusuz o[certnin pmpeny ��ust m �hc exmnl applicable sta�c lew mcuSnizcs mch that MeCombe's mother, ]eanneve G. Preweq lefl spendthrili vust Inmrest as volid nnd enf rcrable/' In re McCambein�ma�. Responam4'fhumas C.Swu, istFe McComhe[5kncy-SU.Ohia lY88), Y3 bR. 599, 599 bankmFl�cy tms�w oveaeeing ihc disinbution nf Thebvnkrupmy murt held ihe o-�ai invvlid and nrdcred MCCombe's av.vetv to his creditors. SwV wanls ihe Imsl i�s asse�s mmeA over lo Smu.IJ.ot 601 declmed invalid xo �he imsr pmperty ean ilow inm �hc bunkrupmyes�mefnedlsvib�tionmcreJi�urs �5]IN.F..3d10]Y� McCombeundHunkOncoppculedm Ne UmmJ S�ates Disinct Coun(or Nc Son�hem �istnn MeCombe opemmd a busi�ess wlied McComlw ofOhio The reuse is mw Nelore Ihis eourt ponuanl m Motars. lne 'I'hclnter�vlRevenueServioe ('9RS") hea RuIeXVloltheSupmmeCounRWesoCPmciice claims agoins�McCombq ana Ihc assets of Schwortt Kelm. Wurren &Rubens¢iv ond Dnviel �'aK�4� R.Se�cmmn, Columhus, I'nr pe�iiioncr Nank Onc Tmst McCombe Mumrs wca sold m vensfy these claims_The ��o.,N.A 125 ulso assessr4 penalhes ofS108,28822 dircclly r„g�� YvgeJ2 I,uper,WoLnea,Shenf�� Nmdcnihel and UuvW M. However,�orisdictional analysis is rtrelwen�w Rulc Whivaku.Culumbusforpe�itioner]nhnS.McCombc XVPsco�siim�ionuhry. for e murt dces not e �. �urisdiamn hy . ring o ccnifmd qucstion. Thompson, Iline & Flory and Susan 1_ IZhicl, ^]urisdstion"mcansnl�lleeDnwcrmhea�an�deleeminea Columbus,Cor ras�naeni 'l' Sheldon's/.essce r. Ne�vmn p tl54).3 Ohio 51�G96,449. By answcring u sWte-luw qucstion ceni0ed Dinsmore & Shohl, Wiley Dmsmorn Mark L by e fedeml coun. we may af@a �he omeome of thc SilbcanckTimm6y A Tepe, Cineinutti, evdAlbert L frAenllitiga�ion, but �he Cede�sl coutl sWl hcua antl Be11,Columbus. urFin6 �a��diry of thetmst Coramicus dcaJes ihe couse. TherePore, v . eing a cenitied uunec OM1io Sinic Nur Asi n. question is nut nn exereiu of�urisdici un. ]ciTrcy D. Qmyln Columbus, uogingvalid�ty ofthe �'hus. wc nccd no grant o��arisdietion in orAe� m misifrninsuscunne,OhioHunkcrsAss'nTrm�Div. eecerlifeAques�ions Cameesely, auqunsdiclwn mder Seccion 2,Amde IV esnnot be the souece nf our PLRCURIAM owermu�swermch C . ICwehavemch p 4ucsians powcr. The lederal dirnci coun havi cenified Ihe following «�must xek i�eLvewherc qoestioremthismu¢ Inou�view,sueha �sb� nucofOhiu's po�r . Y v '9.Is Role XVI of ihc Uhio SuprcmcCourt Rules of •ery exittcnce as e smm iv our fcdael rystein Wc bcgln Proccdum�Prwi�ing for fcdcml cenifeztion of sta�cle.v �*'��h ahwsm�. thc Ohio Core�m�ion permus the sizte m cryes�imsl�^^siiwtionel unda �A�nicic IV,�SJw�on 5 cremise its ow s eaignry as ler as Ne Unimd Swlcs �r�n.�.on�oa,�,r�w��^ c��srm��a� ��a iv�� o�,m��. sr�,�e �a�,ai mH� ,rw€��e� on�ds u�e,e�s„y nr �»oe�� on�o iaw '2. Whclhtt spendihrilt wsts are valid and �p0licnble in@dcral muns, ihcs�am has Ihepowcr m enf nrable under Ohm law. Spwiticelly, Is the esercise and ihe roOnnFihility m pmtect iha�soveaigmy. spendthrill clnuse contai�eA in Me 13rewa Trus� �hemfov it ensv.cnng cenifieJ yucs�ion� seves �o en(orceublcunderOhiuluw�" [udher 1599 KE3d 10801 the s�eie's mte�rsts and preeervethe stme's sovercigmy.�he ap0�oprime bm�ch o( Smn comev�s �he� both quesnons should he smmgavummem—�hiscauri—maymvs�im�ionellynnxwe� ens��emd"no" fionR Onecomm�ds that �bey shouW be iM1em. answcrcd"yev' . Tncs�a��ssovcmix�g� �sunnu liovon�y nnp�ksma � when kderal couns wre�mc s�a¢ luw_ I( tFc fcdcrul court cr . it applin luw oiher ihan Ohio Imv, in 'IUu c omes hcre pursuant m ticmm� 1, Itule tlerogation of' the srete's right w prescnM a "mle o( ase c XVI of thc Supreme Coun RWes o� Pramim: "Thc dceision.""RyollncntivgngMsenddutmsmwrtectly,�hc SopmincCuuniwy.a�ii discmtioqanswcrqucstmnsul fcdual cnori bo�h docs an inlLLmia m un � � Iawcea�iGed m i� Fy thc 9upmme Court of�hc Unimd penies,and Gusvams the sl�le's pulicy tha� �rouW heve Smlet v Coun ofAppcals of the Um�ed Sialw_ or a allucnied Om righis xnA du�ios ditTemntly The ihsteaoon Uniied Siaies Disma Coun. * • ' " The frs�ceniGed of the stme's pnlley m v have a m rc lastin@ elTeey qucs�ion m this cune is whcther Rule XVI i�sclf u �cco�seolher�wmntial li�igants�rc likcly m bchuvc us if �oosiztrntui�F�M1COhioConsumuon. thcicdcreldccixionwc¢�hclawofihesmm.inihatway, ihe tetle�el coun has,ai loun mmpurarily,mudc sieic law In addressing �his quexiioq �hc panies fncus o ofwhicF ihc s�a�c would M1ave disoppmved,Fad i�s couns Minhenve hnve�urisdiction wdcr Seciion 2 Anide IV hud ihc frs� oppnnunity tu paes �m ihc q�csiion" ufiheCoiu�innionluanswermrtifiedques�ions_It�swell McCrcc.Foee�rord. I99fi Amnal tiurvcy ofMichigav sctlled,nfmursc.thot nmiher siniNe narmle ofwun can �,aN,(�y��) 2}�y�yne LRev.255,25Z fn. 10 cxpund ouriunxdiction bryond �cca�tim�ionul grun� Slme. e rcLEllit. v. ed fDepury SloleSnpen�isorz lLe danger is ua[eclytheorGf<nl. PrAcrel murta /1904�,�]0 Ohlo Se 341, 348. 91 NE_ ]IZ 918; oeknawledge �he� �hey frequrntly err inapplying siate Ilumphna e. Putwrn /1961). I"12 Ohio SL 45fi.46Q 1] low that is unclmr ur unsculetl. SeK e 6� ��^�ieJSenJcee 002d 424, 426, 1]SN.G2d 506, 509; Sraie, ec rel. L� [nx Cu eDelaoey IGAS, 19F4), 328 Y2J 4tl3. ClecelnnA.Mun�npnl Courl. nCln�elanA CiryCouncil 48L-08"l. ih i9 fcollecling e�urs �Niere slate enuns /19�1�.9�OhioSt2A120. 122,fi300?tl199,LID,29fi ��ictWCcderalin�erpmmllonsofsmtclflw); N'.Sltonch N F 2d 94Q 54]:.9arr, es.el. Covne_v.ToAia 1�9897,OS Cu. v. Kaieer Stee[Cary_ (CA.IQ 196J),JBR F 2A 251, OM1io1i3d232, 239. 543N.E2d1291, 1296. IfRulc 264865,fn11-I6(BmwnJ..wnc�ningandtlisscnhng) XVlexpandedour�unsdie�ionwexouldheve�odeclaa �eollee�i�g unes), reversrA (196tl), 391 US. SY3, 88 u unwnsem�ional. 5 G. 1953.20 L Cd2d B15. InJccd,somc kAeml�uJecs mnsiDerslam-law imcr0�no�ion su hvallous ihut ihcy . vcreigns,"Gragory,supoa i01 US.a�----, I I I S CY.m wmpare 2399, I IS LBd 2d a�432, end redeems 9he pmmise oC Lherty," id, comained in Ihc federnl and Ohio POReJ3 Co�shluGoav. Wc c na� douhl o�r power lo pmlut Ohi�i s sovcmignry fmm inedvertcm cncmachmrnt� by n m"prophecy/' Sce Nicholi o. Y.'li Ldly R�Co. (C.A.Iq lidcral courts. Wc �hcre(ore hold ihnl Rulc XVI Is 19�4), 501 F2d 392, }93; Reld e 1'alkswayrtt uJ p�2yiiNiionul Ame�ica [nc /CA.6. 19"15),512 F2d 1294 �I] �.6mwq CcrtiGcoiion—Fedcmlism Action (19]9), 9 ❑ Cumbedand LRev. 655 As Unitcd Smtes Circni�ludge Alan Noens h� mmnrked,cenifca�ion faes fedeevl Sinw we muy connimtionvlly a r cer�iCeA muns fiom"having m guess how stea couns will dccide qoanoav,we now consider�hc scmnd cati£cd quca�mn. impona�tques�ions ofs�a�e luw." (Lmphasis sic)Norzis, The fedeml mun has nske.l us.vhelhe�spevdiheitt ims�s 'fhe 6icentmNol ofludicivl fedemlism Q990�, 53 Ohio . enfoaeahle under Ohlo luw,and specifically whe�hee 5�3d Ivii,Iviii the ependthrifi clause in ihe Hrewer l ruyi is enfomevMc. Anothcrfedcnljudgehvsvrguecl�ha�itmatterslmlc A d n feJeml coun errs in npplying stale Inw, becouse if "sls�e luw is so undear �ha� a luderal comt hones0y �"spenJNnit�msi" is a Imet�Iwi impmes a resvaim irying m Jiswver nnd apply it hlls inm erwr ' " '�he �� U�e vnluntery and im�olumary vans2r ol ihc ¢Icvam s�a�e pd.mies are so locking m developinem and bcncfcivry'x imcres� m�he tmst pmpcnY � IZ��emma�� Frmncss Ihat their uonap0licmion in a diversiry case is of ihe Lvw 2d,Trusis Q959) il I. Seetimi 152(2) Mast �otofveryereaimomen�" Wrighi, 'fhcPederalCouns s�aresenforcesachlmsicnllcasuommcJcgrce_Sce11A and thc Namre and Quullry of Smm La.a(19fi1], U Swu, Luw ol"I'msB (fm�dmr Ed.198A 93-95, Scminn Wayne LRev.319,320.I�I IS?J, fn 2 vnd l, end I18-14Q Sec�ion 153, G. 13. Iio.acvq i�Shcrmw v.Bmokwcr P9536 194 Ohio S�_ Wc respu�fully dlsngree Points of stalc law ihai 31Q 2200 2d 3]l. IR4 N R 2d 90,pungmphz�hree and mdesr m kderal couns may be quite denr m four of �he sylleFus, wc held �ha� ebsentlegisle�ive 'lil��ormed locnl couns," which "may find meanmg no� nulhorizstion,a res�mmi un�he involurnnp�vansfn nfthc discemibie�o�heoutsider."LouisianaPowerN/.igMCo. bene�maryR cnntinui�ganden�urecehle ngh�s In �hc eThib�da�u (195`1�, 3W U3. 25, 30, "195CL 1090, VoslpmpetlyisimaliJ IOD. 3 LPd2d 1058, 1063. One wnrot inter frum v feclerel murt's honest mlmndcamnding ofcmm law tha� In a lechnleul e . i� is arguable �hoi �he imat the policles serred by �hai law lack dcvclopmcnt nnJ p«�islon et issue Fcre is�noia vuc spovd�hrifl pmvision. lirtnne�ss. 11 docs nol expeculY msVnin ihe nlienab➢ity ol MCCamhe'x mmrest in ihemrst pruperry I31 Instcaq i� Moreovc�, wc stmngly bdieve ln�he importance of pmviJex that Bank Onc shall distribore�he vusi O�oO�rry u umtcly appin^S Ohio law m fedeml umns. "In �he ouvi6ht �o McComhe unlecc he �v,imn uliu, msolvem maaiov bnweun Culerel ond s�e�e power lies the promise C9Le ireolvency cWuse"). hav fleJ u pe�icion i oflibertyl' Crrgorv v_d.dro�op �199q, Slll U8. 452, henknipmy �"�he hankrupmy d�use"). or vulJ wt ---- I I I SL�. 2395,2a00, I IS L FA2d 41q 421 To thc pcnonally cnjoy ihc pmpeny ("ine nnnenjoymoa ueian iha� nfedael munnpplms di(fcrrni Icgvl nilu cleaM'). When any of �Mccc �hings o cu¢ ihc imxi �hv�the smle covn would havS�e steu;'s sovcmigmy ir bec � o Aiscretionary ws�. Oolv�when all the diminished�,as JuJgc McCree pul it,�he fedeml eoun has con0�uons ccuc m exisi will Me(1o�nbc eguin be emitleQ medc slatc law. Fmm ihe smids vievTuim,losing part of underlhe teems o�iM1e imn,m nwnghl dislnbuhnn o(ihe its s rei@nry is no small maner,especially . vus�propcny. fedael courfs crmr mny perPemnm itvelf in stale c mvis im�il �hc swMs highcst cuun coRects it Scc Nupnau r. Howewr, Brcwer inlende�l ihis pmvivion m Hink/19G41.SA III.App2d NI,91,203 N 52d fi3,68-69 nccomplisF �hc svmc goal as aspc^Jthrilt o-m� Thc (fulcral accison apptying Illinois lew rntitled m ��dcml Jisvic�mim fmnd ihai I3rewa"wemN�o dd'cmnce 1579 N.F.2J 1081� i�Illinois court],revened (19h�,131112d 2R5,211 N G.Pd 399. PsgeAS CcrtiFication eneures�hm fWeeul couns will propedy ��e he�ale�e ta lohn McCombe, hm did not wem to appty sia�c luw. No�e,Interyurisdicfiowl Ccnifcntion_ have her esm�e end up in the handx uClohn McCoinbe's Ncyond Abstennon towaN Coopern�ivc �dilon" Whiic t6c �ms�pmvision a� Iss ie dne-. noi torAid �eulirnvnon oFMdoml�e's inie�cs� in �e�vusi Yage J4 propaty.LL docs In effcct pmucnt mch alicne�iun. Logpl Fedeealism (1963), I I I ll YnlRcv. 344,362. ❑ 11 Ihc �eusi is enfumed nauNing lo ils trms, Ihus s�rcu@thens �he "[edcralis� swewrc of Joivt auachmevt ofMCCombe's fuwre in�cas� would crcatc �rh:n ihe tederal bunkruplcy coun JesaibeJ as "xn issuecemtied" ,tlummgnem�aRlackXDederM1ljg, Co. impesse o� 'Caich 22'solmion" MeCombe, svpa 93 /1999� 162 W.Vn. 859, 862.251 S.E2d(G6, 669. TFa l�R o�601. As Ilank Onc concrA.s, McC�mbcs fuwm pury�ose of ccnifiw�ion is m appty thc semc rulcs of sinw inw�ul in distribution is ulicnable. N C. 2U1.04: Manm luw w liiiganis in federul coun u.would appty in sare ��. Nmrin (19]8),54 Ohm St 2J 101, I IZ 8 U Old 106, outl. IfShcrzaw darcrves m bc ova�ulcd, it.�oWd la� I 12l]4 N r 2d 1384, U9I,quoting Moore v. For'esmon unjust m apply it hcre simply because this casc arose in /1962). 172 Ohio St.559, 565, I B O O 2d 123, 126. 179 lederal wurt N 112d�J2 353 Bul lhc nonen]oymen�clause precludes HanA One Gam A�rnhumL�nisl pmpcny outeigM uNcss � MCCnmhc will pcnonully aiioy �� Therefore, If McCombcs �iure m�emrt is �mns�erreJ m ihe �ha� saiQ werorisWer Ihe ma�ns of5hertow. In bnvkmp�ry�ms:ee.itevnnevubecomeepecsentimercei. ��aluming5hermw 'svinbility, wereeogni�e that "Me InsmeQ M Combe would cominue m he che henefianry P��iple ofstere decisis is neeasary m un oNerty und of o discre�ionery mut �he pmperty of wh¢h his ��emblc sysvem ul luw " •." Shemer v. Shearer eredima I5�]�'.N2�IOR21�ennd eeech.Reslnlemem of (1985), i8 Ohio SUd 94, 95, IB OBR 129, Ilq 480 'Irus�s 2Q supra a�l I I, Seclion GS[p; scc Hureou oJ N G1d J88,390. Ilowcvvr,wc ure nlso mindful"ihm our Suppon v.6"reir_vr (1968�, Ifi Ohio 9i 2d 14"1. I50. 45 adhcnnulo fonnudecisions�mutt]not he a�bitmry,M1ut U 02d 4N0_482 243 N E 2d 83, 85 lhis will bc ihc �ounded in thev conhmm�g mnwn anJ IOS�c." Hadl v_ reeult even aller �Le bankmplcy procecdings a c �oren /19]]7, W OhioSt2d 135_ 138, 4OD3d DG, mnduded,beeaose�hcir conclosion removes only nm of 338, 363 N.F.2A "1^5, ]29, overzuled on niher gmonds, �hc tlisebl�ng u�nditions ph��ve emhodicd in tM1c �ohmm�e.ddanis(1985), IB Ohio S[.3d 4R, IB 09R N3, hanknrymy and insolvcncy cleures� that ha« prcvcnmd a�9 N.F:2d 866. '9� is' " "�hc pmper pmvincc ofih�s McCumbe Gum �eeerving ihe i�ust �mperTy omngM. aoun m conu�judmielly emmcd Joanncs if�hcy ore no llns.the nunen�oyment dnuse makrs McCumbis fuW�c lange� grounJeJ in gooA morols evd sound lew!' inm�a� i� iM1c �msi prop.niy wonhlcss m enyanc but ��brumri v. �Ve�RhAnrhnod Cemers A+m. Jor Child McCumbc. Oe„elopnwm (1984�, 12 Ohio5�3d 21Q 21G_ 12 OHR 295,299,466 N.L 2tl N6].tl]I. Ilndcr soch circuravmna.c it n unlikcly thm <redi�nre woold tmublc lo mwch ihe fipurc imcresi. "The �mici mise scvc�al syumcnts m fumr af overmling objcct oCthe crcdimr is m get�hc propeny lorhimscl[, 5�'crmw end nllo.viny prndthrifl vuxu. �Aost not mixcty mAcpnvc ihcbeneGcmry of it"Rnnclmc, Pe��esively, �hry arguc ihat n pmperty owner s6ould dprndiFrifl Tnrs�s(IR9i1, 50 Albmry I.J 6. 10. Gvcn if hevc�hc rgM to tlirW�ofhcr propetly as xhc chnoscs �hcydld,McConibcwouldsiinplyrccervcdisvihmionsat Tha� ¢ wlrymostcoms, mcludmgOhiomunstleforc @eJixs�ianol'evuxtecscl¢cedbyhismathco Shcrmw. huve enfrecd spenJOinH wsts. Su. e.g., ,N�chol�r. F.amn(IN�S),91 US. ]I6.9D,23 L.PA.�54, Gforcenient ot Ihe Nrcwcr'fwt u wriucn would �»;Sbllmun v.Symmes(199fi), 14 Ohm C C. 549, 9 nce�veieeumvcmShcrmwandellowMcCombctocnJoy OhioC.Dl9:Fraeicrv. WilkimonQN991, ISOhioCC the propeny fac o�his eredimrs'dnims. A mle so ea.ily 363, 10 Ohio CD_ 106�, Mo(lbewe ��_('unls (IY26], 20 vniJcd woold bc no rule ai ell Wc thcafurc agrec wiiL �>�"°�PV��o9, I51 N.6_998;htcNYlliams v. McWilliarns ihe kdenl mun's chomnervation oC�hc NrcwerTrusi us (C.P-1956).2 U 02d J"],98, 140 N.L 2d 8U,N2-N3. Sec, A,spcndihn(tin¢LWcmusieithuapplyShermwnr aLso,P�rer��. OrgJ//CP.1I611910hiuLvwAbs. lOq � rzulcn. 5owclum � tM1cqucs�wnraisnlbyamai�. �� 9� N.82d1"B,3]G. Sh�ulA Shermw be ovcrtuled' �5]9 V.P:2d 1083� On Nc oNcr L�nd,on o�nmfs ngM�s �� r her pmpeny oa nutnbsnloa Weentloosetl �M1nt notion in SFcerow: wc ao nol sArink Rom i� today As 1'irai, wu bndly e . e whcther wu shoulJ Dwn Riswold rigLily seys�."The vuhdny of spcndihn❑ r nsidcr vrecedmt inXthenwntext of a cer�ilied tmsisttamancroC yuisiioa"The ceni(ication pmcedure was nol designeA PaKe 4] Page db policy, nai al'logie!'CnswolJ, Spend�hrifl Tmsis (2 as iu elluw o patly tn seek lo peauade ihe slete coutl LdJ96])534,Sution 554. m�change what appears m be prcsem law' " Venrcin e. MillerHrewingC¢ (Cd-L 19X0),626 F2d ISA, 192_fn. However, as amauer of policy. it irJuivable for 5, yua�ing Cmmre/[ v. Uuie lMaesadwserrs (Cdl. P�PMy owners m huvq within �eamnable Aaundz Ihe 19�,551 f2d tl"19, BNO. 'fhus, fedeml couhs will mt Geedom m do as �hay chmse with lhme oun pmperty ecnifyoy�estiun�owhlchihea�swerisinnorcoldoub�. TM1m Gcedom is not absolom, ur xx recognized �n Shcomw.Bul e is u policy coneiderstion m bc balenccd However.once a fedeml cwtt Jocs ecnify o queslio� againsl other polity eonsidealiovs_ In n so<iery thal w us,.w must"dc�cnnine�hc pasem law brann�on tM1c values f dom as greatly as ooa.th�s mnvdceation is tvr (mminvivl t'he Sherrow rourt alsn oppealul �n legisln�ivc supmmacy m suppnrt �6 tlecainn. lhc court no�etl Iha� 'fhe mos imponam mguniem ngalns�sprndihnR only NeGeneml Assembly may exempt prt�perty fmm m��s ic�hm ihey vre unfair�o the henefmory's eadiiors creditors'eleima. "II is dememary Iha4 ns n�15�9 N.E.1d Mxausc thcy vlluw �hcbcnefciary to enjoy �he vuat IOBi�pmpenyorrighisihmaasubi��exwmion.any prnpertywi�hnutpnyinghisdebn "CreilimrsheveonKh� duim by n i�Jividuul nw�er�heanf (nroxemplion of' m cnllat�hcir judgmrnt noi oNy fmm ihu pmpeny tha� �oh ��all of such pmperty oe right_a from cleim,v nf his �hc ticbmr hod ut the linic whcn �hey exiendod �*cdn m crcAi�o�must bc bascd upon connilmionnl ar smmtory hlm bu�also(rom any property which hc muy hovc,cvcn pmvisions pmviding for such c cmp�ion" Shcnow, ifuqmrctl �hercuficrJ' Shcmow, rupm, 194Ohio5� ai supm, V4OhioS�.ai31S^2002do�396, 189NL2d 313.'_2002da�39AlA9N.E2Aat93Thisar�ument a�q3�94. Cails both logically and as a manerofpolicy Wcarminly runno� dispwc�hc gcnanl proposi�inn As a mnuer nf logia Shcrzo�v 's reawning Mgw thc �p�� •an individual �pmpeny� o � daini only • may quesiioa Of coursc, �+eageee�hnl MCCombes cadlmrs such cxcmpiions us �hc Revised Cudc allows him. Sre moy mllect from vny pmperty he has,mduding xMnmver RC 232966(A�. 6m we think ihe Shenaw mun Jmw inteecst he hes in the wxt pmperty. Nm McCombc hns no the wmnq c mduvnn fmm Ihet pmq�silion Ageiq greater m�uen m �hc wsi pmperry Oion ihe misi Sheaow 's esrrntial C IWiv waa m beg ihc yucxiion of ugrcement gives him. A�tl MeCnmhe's Inrerest m the whnt ihe "indiviAuxl �prnpenyl owner" npu:dlp owns m ma�pmperty is cnn�in5ent on his pers nnl en�oymem oC Ihe benefciory of e spcndlhnp vus�. lhe beneticmry il If hls i�rena m the uas� pmpe�ty Passes m hls �My ��ogreuler imeres� in Jie �emipropeny �hvn ihc emdliors, hewill noipersonallp un�q� n, il'M1cwill noi senlorhaseivrn him. Inthecase ofaspend�hriRtrus�, pecaonelty rnloy i�,�hcn hc Fos nn�n�crm in i�m immk� ihc s vilo� has no� 5��n ihe bencfcinry un ulicnoblc �o6ixereJlmrs. inierett �n�i�rcing tlm�ms doas nnt,�Len, cxcmp� ihc Moreimpnnan�, Sherrow 's .ming fuils ox benefieiury'spmpenyfmmcadimrr'clamis. mmmr ol Oolicy. Suppose Net B�ewer hed reld �o ThcShcnow mun nlso citc�,wlihwt clnbomtioq McCombe�. "I�wll give you ihis pmperry whco you arc RC Cliep�er 23J3. Shermw,supra,n�315.22 00?A a� out ofJehl.bw nol 13efoa." No onc would suggest ihat i]h,IA9 NE2d at 03 k C. 23D OL�he"crcAiluds bJl" McCombc's crcdimq hnving > nichow IeameA nf wiomte_makes vunous cywlahle imcrcr�r ol a�od�ment � Brcwms intrnt m giva hec pmperry �o MCCombc mulU del�mreubjac�m�hc paymcm ofthc Judgmcnt I51 9omc mRe Me pmperty from Nmv.<r. Nmuver h�d no ubligo�ion hovc o�ued iha��hia �o saasfy MeCombe's debis wl�h her awn pmpeny Scc Brnls.. Cmugbre/] /I'l4 p. 14U Kcb. 320,326-32"1,299 1•v�;c 49 N.W.63N,641, 138 A L R. 1330, 13J4. Or_vuppave tha�, aiter Ihe bankrupay pmceedings o�du�eJ. slamm ecmully forbids�hc rnfomcman of a spend�hnH MCCumbcrmcivcA u gill [mm Hm�.rer�Nn unewould ��z�� Scc Ohin SpcndNrifl 'frusis. supn. 3l uegen�hellhebanlmp¢ymusmcwWd'allaahii. Yelin UGnl.Rcv m 29i Aconn{��rirwnld, xiqra .� SI, ihcsclrypmhelicals, Mdomhe's credimrs e wor3c Semim 213 (a�mg N.C. 23�301's virtuolly i�emieel ullihan �hcywonldhedihcHrcwcrTmsiiseniurcvl. predcccsrorstaWtefomierGC. 11"Ih07. "fhe rvsdL vu idrnticol�. McCombc cnjoys Prewer's i,��enr ��a me �,�aa�,� �« �o �na,� or ��. -ihey� �3,�� a,��o«��me�,� ��rre,� o-o�, n,e �: ��r��,��y ��,e hypolhenwls slmw�hvt enlorung a spcndihriH provisiun �aeJ obuve. 11 is Ime thul njudgmenl dcbtofs cquiiablc "mkes m�hing Rom ihc prior or mbseyuenl crcdimrs al ��ms�s are liahle m excwfmn ofihcjudgmunt Hm thc �he beneOeivry �o which�heY previwsly had�he ri61�� u� swnuc spwks only nfiM1usc inw�czi5 "whioL ' • * ��hc look fnr paymrnt ' ' ." [luesris e. M�mlev II939�. I 10 judgmrn�debmr� has ' • `I'(Lmphasis added.)And thc Vi.413_419,8 n 2A fi44.6a6. beneliciery af n spend�hrifl vust hvs n intems� �hm cnn bc execme4 upoq becnusc �M1c�ms[or Oid not grvc M1im p�Q��g such 'vn inleresl. The Grneral Assemblv unAouFledly � muld havcmtlewul spcn�thriH ws�s, but it hvs nat. 9ome have suygesieJ thai spendihrill vusts, like Since�he Geneml A.cumM1ly has noi spnke�.we inuxi.u oiher resrtem¢ on alirnauoq erc i iealty IhctihcnowmurtdiQmukeounc�ttclinnmbulnoceihc ine�cient. tieq c.g.. No�c, SpenJlhrifl �vnd�O�her comFleGngpoGcies Cevonng nnddlsCvmnng spendlhrip Prn�cctivcTmsixinO6io �1964�. 3311CinL.Rcv. 2Rl, ims�v. 284(hereinelter"OhloS�end�hnitTms�s") ilowcvcr.ihe overwhelmingmu�onry ofsiams mw6�� mchmis�s, We are nnlnngervmisfW with iFeholwce�mck wd we know of va evidence ihat spendthnft ws�s have nwnry-mghl vears ngn 'fhc polwy rcasnre egmm� hannecl0iosenares' emnomies. SecGnsva�ldrupm, ut spenJlLd(ttruttv.whic6stinnlwsLonKi�m��,no�rbuk 615-6J],Seaion 554:SwtLsup a a�91.Su�ion 152 �Gl weak The Shenow conn loo cusily tlismissed �hc wunle�vniling poliry thal Ihc law xhould 'albw ihc prnperty maner.wnhm�rzwq m disposc of he�Oroperty coqwre�c.shall bc rubjen m Ihc ryaymem uC�he�udgmem s she cliooses. We wn m longer wstam the Shertuw by aalon." aa�� n«�m��s�r, w �i� sne„�w ��a noid mm --— - spendihrifl tmx�s will be o�lurmd In OLia Our answer m ih< scwvd certillcd yucs�iov, thucfom, is �hat tnc spcndthrifi dausc contamctl m thc Ercwur Tron is cnfortwblc undcr Ohio law. Denvon aecnrdingly. MOYCR C1.. and SWECNGV, HOI.MCS. UOUGLAS,W RIGI IT nn�RI!SNICK,ll.,covc�r_ I IGRBERT R.6ROWN,1.,not participe�ing. Rmcx: �1�The Hcid cwnY inicma�aonn ol Michigen law wns IomrmlcctcJ by �M1cSoprvmc Coun oCMichigen. Sce Kuid v. Voli�wuge�al Amcrirn,Inc (C A fi, 199tl),595 F 2d I 195[on np�n:xl fmm amand7 RI ��should hcm�cd ihni ludgc Wnght is mcarguing invwniGca�iun. Hu4 cE Mctrw,-vupa ��SZ fn IOJ �3�AccoNing m Umik OnS�hc Rrewer l mst mmnins,m additiun m ihc pmvi�ion at issue m this casc.n pmvision iMot "nn inieresi in�he mwine orprinciW�l ofthe ' " ` 'I'mxl shall M1e alicnalcJ_ e�cumbc�cA_ or o�icnvise disposetl n!by any benefciory while m theposs sion und wmwl o(ihe'hu im ' '"' "Ihis pmvirion, whilc nol a�issue huy a a clarsic sOcnd�hnll provismq dcarly ��,�o�s�yw,iw�o,sne�a,w,s�va �<J Indcad, o rady commrn�zmr urgud tha� ihe cionumy bcnclils �Nien pmperty ownca aa allowcU lo sci up spcnd�h�ift vusts "In Amcricn wcaph is oo� as oficn acquircJ by inhcriwncc ns bv ihe ingcnmty. haed �cod, or personal ebillry of Ihe owner. anA usually the ercmes�inanirve m nsaccumula�ion �sthe faatM1N ns �n�sscveion w�ll uITUN mni6ns und op�wnuniiica m M1is chlWren"Hanelme, s�pra, at 10. This eomw�ion is _wclv us plumiLlc vs the a�nanuon�hal spcnJihvi�l tmsls dumage�hc ccommy �5]R C.2i33.01 pmvWu. "When a �ud6mcm Jubtor dnvs mi havc sullimcnl pcaoval or real pmpenY Fuhlect m levy on execution w satisfv�hc rydEfnen4 any cqwlablc fntcres�which hc has in mal esmm u nunguSur. mongagee, orothuwisc, o any imucst he h¢v iv a banking,mmpikc briJge,or other �amo-nocL cmnpany, � in o m ney convec4 daiin, or chox in ae�ioq due or m become duc m h�m, or m Ju�Kniem or ortler,oe money, guals.or effeds which he hu m thc v�sscsslon al'any persan or body pili�ic ar ro��sa� r.00,mok�o8 a�y a��;h��2��i,o� "16 OM1iu StJY SA'1(Ohio 1996� Pa�c 54A 66RN.E1d908,199G-Ohio-90 w'ould a�lect ihe beneGciary's McdicAi� bene0�s nsGmes a "wunmblc rarouae" undcr thc OUIi1 VOUVC„Appellee Medtwid agulatory scheme xct out in Ohin Adm Code C6epmr5101.139 � The Nlun Cuunry Coun ofAppreLs hcW the� thc OIIIODEPARTMF,NT OPIICMANSERVICES, AlbrigMtms� wr0�% daesnotmeet �hedc6niiionofu �PI'��°^�� cowmhlc reanurce" andiherelore nay not bc relled No.9SY69. upon by ODIIS as o rcoson for denym@ Young's Metlicuid epplicnlion. Fnr the aazons thnt Inlluw, we tiupreme Coun a[Ohiu. °Kr� tieptemM1erd,1996 Thesm�W O��W� �C Ne Medicaid pmgram is tn providevssis�anee lo�inoneially neeBycilirere In�har Sub�nvtcJ May], 1996. cflons b procum edcquatc hcalih care Ohio Adm Code SIOI�J-39-0I(A) In view o[ thn ob�ecove, ODIIS �66A N.F.2d 909� lenc� Lcc Yowg,appellee, e�le�ed a pmmWea�rA aFulationv, ennsistent wlth lederal law, nursingfucility inAugust 1993. OnOcroher 12,1993, which Ilmit �huavailablc tisnurecs onindrviduel may she applied for Medicaid Fene�ts The Nlrn Coumy have if he o�she is io reeeive Medicald. Fo�me��1�Ohio Deportmenl of Numen Scrviccs ("ACDFlS"� denied her Adm.Cadc SIOP.139-O5 prnvide+t m penmenl prvm. nppllcafion for the�eem��hat Youny was Ihe benefciery duving herLPotime of a S53 000 ierevocuble teusc("tlm "(A) Thcre urc ccrtain res�eicaoos of vuluc Vlaced Nbnghtwsf') crea�ed by heefather GmrgeNbngh[ �pon anapplicnn�/reoipienNs es n MWiwiJ um5 i ACDIIStle�ermme4�hvtihewx�consolutedanovoilnble There i. overuil m . m placwl u�wn mtal ce �hat exceeded ihe $I500 m ceLmi�nlion nnne.empt�resources_ which is �emied �he mawce esteblishcq by�hc Ohio Ucpurtmcm of�Humon Scrvmcs ��mlia�ion. " • ^ ("W I IS"�Por Medicaitl eligibility „ Ywng uppevled thc demmm�ation lo OUHS_which .�G��kc�ourivs urc dcGoed ue ihwc asuis.incloJm� upheW thc detem�inmlon nl'ihe AC�HS. bo�h real and personal pmpeety, whieh an individuel oi You�g �henuppenledthedepanmrnfsaNevm �he ��uplepaecocc.`*` Coon of Common Plc¢s nf Allcn Counry puauon� w RQ 510135 vnd I1912. The mun amrmed �he �668N.EItl910� "(51'Yersonvlpmpcny addleiW ns administn�ive decisiorts and YounK oppcaleJ that �hose resources �hat am evailable tor ihe support or Jui. � �n �he nllrn Counry Cootl ofAppenls which maintewn¢nfapersn 'sphvz¢alneeAsurmeJlwlcorc. rscd ihc vial vour�,holJing ihm�lic tcrms of the vust ^�b) 'Counieblc rosoumes' ru �Fose r s exduAeA i� fmm the defnitinn ul"counlable resoumc" per all exem Y hevc bccn o I ��llirse under Ne Ohw MeJicuid clig�bility myulamenls. o��x��B� �� PP�� mpvcsourecs a vpplmd or�nuo�d. �owerd a The eeuse i. - 13efoa this co�tl upon �M1c � � �eelvnnaiioq ihus��hece nonexempi meurces ere ullowenecofadlscrei�naryuppeW. ie�medcaunlobie. Mnrtin, Pergram k Rrownin6 Co., L.CA_ and "1�1Thdmmurcellmimiion' isiheoverallmiuimum Dennisl,.Perg�a�n,Columbus,forappcllec. ��IueplvcutluponunvppliwnprecipicnCsmvalwon�ablc ixsomris. Yor nnintliviJuul, ihcrcsourm Lmimtion a Pe�ry D Montgamerv, Atmmcy Ccncral, and onethousondfvehundreddolla¢.`^ Mergemt L_ Adems, Arsismnl Atmrney General, for vppcllant "(8) Onty �hose resources 1 which an apPlicnntlreapmnt has a legal mtcres[end �he IeEal MOYER,Chicflustice. ublliry m us ordisposc of amcom�cd. If bo�h legal imerertand ability lo use urdispux ofihc rmuuree. Jn llie�ssue mbedecide4 inthisappczl iswhe�her a nmexa4�hevalucofthcresowecvisvmwumW/' ms�amwwry imsl that expressly pmhibi�s �he Irvs�ee l'he dispasnwnal lavguage ol ihe imst al issue m ihis litigatinn pmviJes: individuallies wilh iha�intlividunl,unJ nlma aeatul lor the bene�i of an individual will he considcred a "[q The share m bc helJ IorGrenmr's Jaughiec ,vailable ocvourm opon ap0licouon furMc�mniJ unlcrs JANF� Llll VOIING, shell be hclJ, menagcd anJ Ihcnpplican[s vecrss �o Ihe�rvsl pnnmpal is restricled. drsvihumdhytFc'1'russcuslbllows.ThcTmsteeshnll Formcr Ohio AdmCodc SIOfJd9-291(E). 'Ihis p�inciplc is wellcsublishcd and is noi dispucrd by Pr�e 549 Ywng. li is Young's positioq howcvc�, thai hcr usc ul and awcss m thc�mrt is rcsvicted. pac such ammms ot�hc vet mcome and. il necessary, p�inmpal of thls Trusi os shcdeems neccsery tbr thc pag<5511 bcnefit oUANGf LLL YOUNG,O�ovided,howewr,thu� ihc Tmemu shv0 m�inake eny disvib�liore ofincomc or Ii a axiometic�hat o gmmor may dispuse olhis o principel for�hc bcm�t nf1ANGT LGG YOIING whlch her pro0erry in any manner chose� so long as ihc shall rendev hvx�neli@ible or cause n red�mnon in any disposilion is notpmhibileA by law or public policy. bu¢N she may be en�itled m reeeivG Ineluding but not Neilher �668 N.E2J 9111 party m�his dispum eovm�Js Lmi�edm, ihefollowing: iv�itutional careprovidW Ay thatGwrgeAlbngh�wesunJernnyobhgnGon�oprovide the Swle or Petlernl gnvemmen�, Soeinl 5ecuriiy, (or Nc support of hIs ad�h chJd. ilad NbngM vni Supplemeniary Secunty Inmmc, Me�ficnre, anJ chosen m inblish the wrt and n c his dnughwr Medmaid " "Uavibuunnsafincomenvpnncipeliuur heneGmary, �hc�c wuuld be vo question ns �o her for�hc boneft oI]AN61' LGG VOUNG shall bemedc eligibiliry w remive Mediceid haiefts libemlly end gcncrouvly, but nol fov �Im purpose oC providi�g Cor unything which cmld otherwisc bc Thuugh ihc issue Bef re ov ie onc of iln�impvcssion pmvidrA Car her hy gov mmenml ar othcr essislancc" in Ohio,thc majoriry rulo fiom othcr jurisdmtions appenrs to Fold thut if ihc purposc of e�msi ir m su�plemcm Thclaneuagcofthev�stins�rumcntdcarlypwhibits m�hcr thnn supplam Mcdicaid (or o�hcr govcmmcnt iM1e�msice Cmm muking disvibutione wh¢h would resuli benefitpmgeems), lhe i�stminent vnll he e�fo¢enble as . redunion in benefi�v oaliminmion uf Vonn�s ��p� See Trua['n. ofOk]ahoma v. Smre er rrL Orp�. MedicaidcligibiLly Tmmsvidion. however, washeld J��i��ge�v_ (ONla. 199p.825 P2d 1295; Tid.nw v. unenfurccablehythcmalcourtnnthcgmun�sthptit�ws Ulr.of4bmOvSrivlA4n.JppJ9tl5),688SW2d9. n m�cm0� �o fomc Mcdiceid m accep� 0^mary IiahiLry fur Yuung's n sin6 fanlity cxpcnus dcspitc thc InTitlrow,the mrst a�issuc was cmalv� by o fu�her xis�ence ot subsmmial personnl Gnandul mmurces.The ibe�he beneGt of o remNed aduh snn.The irewment in innlcnun found ineanfomemeni nfmch av�ov�sion �o Tidrow, a restamcntury wst. wn�einN Innguage hcaEai�sl Oublic Wlicy wd�hereCore found that term of expru7sing the seWo2s intem "Nat payments Gom ihc a thc imn i�smimen�m he unrnfnrwebie �rvs��o or for[�hc bcncfimeryl��cre m supPlcmcnt��her �havmpploni, �heLr�mf�s m whmh Phebenellciary� Under R.C. I I9J2,�ho court ol common pleas mus� would o�herv.�isc he entitlod." Id. at 12. Tlie leng�age of' nvww an aecncc orJer m demrmine whether"�he orOcr Ihetruvt i�swment wes less restriei�ve tl�an in the case at s supponul ny rdiable. O�onetivq un� rubvmntlel po�, yc� �heeoun hdd Ma� �he in¢m of�he scube xnx evldence and is in uccoNvnce w¢h lav:" Ap0lying �his mntmlhng,end fouvJ ihai his imem wus to supplement stanJvrd, ihe viol mun effvmed theadminis�niive stmcxuppon. W. dec �nand held the imsl pmv. unenforceable es e nolatiov of publio Policy In reveevng�hc triul couq�he Gvidrncc of�hc Imrnt in'Citlmw, mcmdctl Wngmee wurt of nppwlr v ndudeJ IM1a� no public poliry of the inst�umem prmiding li�o payment m Ihc nsiAcniions rcndcrcd �hc Imsl pmvisions heneGciary thmughwt his Gfc and u O�o�islon for Ihe unenlomceblc. rci aindcr of�hc�ms� �0 6n m �hc hcncfciery's hrolhcr upon [he bunaficmry9 dca�h Thc ca�n reoroned �ha OUHS argcee Jiac ihe co�n ofeppenls'huldin6 nmst i��c pmvisinns deady indicuad�hvt�he sculor JW nu� bc revc¢r.l bcrnusc n ihwarte�hc fundamenml purposcof m�cnd thc rn�im wrpu. nf iFc EI95,000 vus� m M Medmaid which is m hclp those wLo aa m�ly nerAy. tlissipamd with�n e few years'�ime fmm pnyine �r We ODI IS ulso nssen.e ihot�he npPellete eoon's m¢rpremtion benefciory's msiiwiionnl c e id. "Che <oun �hus hclJ will, iC upheld. permit all ciciu�s w res¢ic� the thm�he trvsi did notconstiwm ai vailable nsse� under vailabiliry of ihcir �u.ve�.v end defeu� rhe Medicaid ihe tWavl Inw applicubic hoth in Ti�tiw nnJ�he cace m cL@ibili�y crimriu,convcrting M bmai�i fmm u so@ry ne� bor. �o an estale plenni�y toul for Oie wenllhy and iniJdle mc me persons Thereforq ODIIS urges tha�thecuurt of Tlie Tidmw wun nlsn obsceved ihm ILe ciTmi o(ihe oppeals Im r ve�md end the imy� D��s�on held �ms�waz only m mminue providing whet�hc fathcr had nenfomeeble as comrary lo important pubGc polity.We pmvided fov hIs son while he was elrve Hesed un thai ��a��G;. oning,the court�oond. "'Ihe mndusmn is compelling �ho��hc fvNc� intendcd hls vusi es�a¢. thc exisienw of The primaryresponsibiliry for thc suppon of an which wz aiggered bv his dea�h m dn Por ��he �isvibutions affening yuuny's Medi nid cligihili�y7 We beneGcinry� what his father Jld (or him in li@_ to conclude,�hcrel'o�e, �ha� Aecaose Yuung hns vo coniiol supplcmrnt thc§cncfits recaived ftom tlm S�atc/'Tidrow �verthc disvibutlons that�hc imstcc dccidec to make for ot 12.Thcrumc is imc o�thc Nbrigh�mrst. hcr Mncfi4 ehc dres not hvw�he abJiry m uscordrspuse nfthe resuurm.Thc Nbrighl�msl,ihus meets nenher ihc lo�h<cuvco[b�qlhclo�6uogenfihcws�iosvumrnt foemerOhioA4mCode5101�.139-05(A7(%) norformer e precire �han in Tidrow. Albnght expresxly 5101�.139-2�1(4])rcqwremen�sfarcounmbilii�. Airemetl Iha�"�heTmsmc shell nol inakc any disviM1unons o(incomc urprincipol �Dr iMebcneG� ot JANFT I.FF. Pinally, wcdcclinc, asdfd the murl ofappeals. che YOUNG ebicb sM1ell rentlev hevineligihle or cause e inviietim� �o hold ihe Albright vus� Otivisinn redue�ion in uny hrnef� she may he en[itled m reecivq nentorccable on pubGe poliry gmunJs Wu pretir m incluJfng ' • 'Medsaid!' Nhn�li� deady did not ely on the pinin agul�mry lunguage m efiect ei the�ime immd �his li�igo�inn mree. Page 551 Thejudgmeni of ihe mim of oppeuls is effirtned. Y�r the trust w�zke�he place of Medlcaid. The court ol ludginent aRnned nppcals found �hut ihcre w napradlcal Jilterrncc" Aenveen ihe cvu ei Aer und�iha_ve cases,.wch :�a Tideow PvgeS52 vndT�usc Co. ofOkluhom� imolvi�g a�ms� insvumcn� oxpressly staling Ihvl thc tmsi Has in�cndcd lo RIiSWCK,I99;IFliRandCOOK.U,cunco� xupplementMedieaidbeneNs.Weaqae p��IPGR,J_wncurssepnmicly. ODHS enuW hvve us �rest "svpplemenf DOUCIAS,J .di,vsenls unlmlling ward wilhoW which the lmsl reslricliom m�y noi beenforced Wevejee� such erigid aod f rmvlisae �RANCIS G SWIiRNFV,Sr and S'lIN'ffON.11_ mlc.Wc find�hvi ODHS's appmach woultl noi scevc thc sc ml disaxnt. ends ofjustice evJ is natrequimd in thls c�se by uny Vara y xpecial ci¢umsqncec demendingOwi we mise Ibrm over PFEIFLR lusticS eaneurzing. [u�ciion.We prefcra sm�durd wnlysis Ihol mquird us w de¢rmine �he inmm of ihc seular from�he langua¢e of 1 cuncur Lr<euw ul'ihc li�m�c�l cilcct ourAucision ihc instmment,nlhcr�han m vuributc inlenl on the busis roJuy wlll hwe The lonphnle exploitcd in ihis cas�e hus n[�magic words mle been closed by �he acently atlopiul Ohio Ad�n Code SIOI�J-]9-2"11(A](27(e) Whilelheexclusionurycluuscin Thcpinin meuning ofthe msvittivc lenguage in thc �pe �Ibngh� �mx� m�siiwmd a m�Ty piue of le I � premnt ce is iha� Albriehtime�ded m piuviJe hix crullsmanshiq it would moke I'orunuccepmMc publ¢ Jnugh[cr wi�h e soumc ot m001cmcn�al su0�n ihat poGcy werc i�apP�icublc m many cams bryond thls nnc. ould nm i�p��dizc hcr uccess m Dusm osslsmnec from TFe wndd nf Mcdiraid eligiA➢iry i. rifc .vi�i� rnnqgL Mcdicoid_9'hc absrnec of�hc word "supPlcmrn�" is no� dupGeiry anJ vc�che�y wnhout �ha eourt allowing a deiemiinaiive of ihe seWov's m�mi msup�lemem or (iinhcropponumty�urebuse supplem�hc bcnciimary's Mcdicvid suppon. S'IRA'fl'ON,Jus�ice,dissrntins Ourresolution oflnis ens,however_is guideA mwl tlinctly by ihe Ianguege nf ihe vdmi�ivvu�iw reguloiinre I ¢sputfully dissem f m lhc nm�onty opmmn. Ihn�xulv� . wnslLc�uJ�n�entoflLcmwlofappcalx Whcr ueM1ildhex achW �heaSeofinejnriryvndtM1e FnrznevOhioAdmGWe51UPJ-I9-291�E)xletrA�. '9fiM1c oMigatian tosuppon hvvc�vsed, 1 sVonglybcliwc u individml/benef�iary'e access m �668 N.F.1d 9121 �he voWd be ugninst public�licy m allow a purem m crea�e ims[Orincipel is mslncmQ�hc Ormcipel a mt a resoumc a�mst where Ihe imst inwme or�mst m�pm ce�go m m the individuol." Undcr fanner Ohfo AdmCadc thcchildot�hcdameoonnfthevustce,cveep�whensuch 5101�.139-OS(A)(fl), a _ wJl m� hc c wtc� disvihutmnswnulJrenderihechiltlineligiblcformcdical unless �he applicant has��twih�a legal imeres� In �he u�sirlana�Cmmthegovemment. resource ana �he legelabiliry w use or�ispose oC�he asuurce_]enelYou�ghasveither. The purpose of Ihc Iros�,established by Young'r �Sther,ww to generously and libceelly proviAe mcumc to firs4 Voune's imacse in ihc cn�pus of�hc tms� is Young in e0 circumstanres, execpi .vherc shc mlght hc equitahlem�herihanle�nl.Mayuvev_Trefry(1920),253 cmitletlmrcecrveMe4maid urMcdlmrehene(i�s. Thc US 12, Ib, i0 SC� 61], GI9, 50 L.fitl. ]99, 951; imstcomuinednc�cvclusionerypmvisionwhichs�ared�. Thomron r.Smn(ry(I tl96),55 Ohia SI. 199,20tl.GS N.& JIB Scwnd. thelanguage of Ihe Ims�oivu Ihelmshe "The Trusice sFall puy mch u unu' of ihc nci soledixre�i000verdisvibmionsmademYoungQiu�ikd mionQ i(ncecssary, principal o(ihfsTms� aezhe mw � by �hc Oroviso Iha� Ihe Vns�ce may no� make any deenunecessory6rihebeneftoflAN6TLHHYOUNG, pmvidc4,M1owcvcr. ihm theTrac�cc shull nm mnkc nn, pmvidcc �hut excluannary clnuscs mch as tlm nnc ai Jisvlhwiom " ' 'whmh shall �enJer herineLgihle o uehere may nobngu hewnsidercd indeie�miving .e � rducoon In ' `Mcduare, eodMcdmaitl� whcNer ihc tmxtcnnstiwtes n mteble a. Sce �beneGls�" OhioAdmCode SIOIJd�2]I(A)(21(c),ctTccuvc April 2],1995 Theobviws�hrait ul th�s lungmye is un avnnp� m bnr Ihc �mstcc fmm makmg any dismbution�hat would ----- rcndcrYounginchgiblefurpubllcusslrtance Oihcrnrsc, how r,dis�ributions of �he wst incomc or prina0al wcrv W bc inade"IibcrellY+�ntl gcncmusly" Youngemercd a n�rsing homc in August 1993. Thc vusiee was hilled for Youngs siay.The�mstu,mtmg the vu�Iengua5�'.refuxed m pw�hc bill 'Ihc ws�had u res uf$53000. Vomig ihen smghtMedi�al� ehR�hility m pay �hc bill. �nticr Wc provisions of ihc wsL thc nindci ui ihe �ms� wrpus woWd poss m any of Yome's aurvivmg chlldren upon her deotli As a result, Young had asmb ihai were aveilable to pa)'at Icaruoine uf�hc�wrsinghn�ncbill Howcvcr, �66R �'.F..20 9131 pursuant to �hc imrL ihose oxscis ould pazs m her chlldrea Thc taxpayers wca le%wnh ihc hurdcn o�cannK�ur Young PaRe 55} ❑wmld be a difierem s¢wrio dmch a child had alrcady rn��ncd�hc nursing home vnd a grenmrchosc noi m give x�y o(his avseu m IM1eI child WLJe certamly mt .� cndahlc.a gmnWr is fine m Ao with his mhc�imncc ns h scu fu,as lon6�s ii is no�cantmry�o public pollcy. I luwcvcq thcsc ussc�.v Imd �I�dy tmns�e b by lrust lo 1nndYoung andwerc m be"lila�mlly nnOgenemm'ty" useA Inr her benefi,unlesv the govemmeni wuld pick op ihc mb. 1 woold fntl �hm m ollow a vusi w dismbmc inuninc orprmcipul lor vinually any pmposc cxwpt Inr pu�puscs tlmt nnuldcliminom o reduceMeJiruid is +5� inst�uhhe policybwaux i�shifls �heheneGaary's Ilwnciul nsponsibilily �o ihc texpaycn dc�pi�e ihc fact ihe brne(icivry has ihe tinencial means m pay ibr his or Lcr nwn mcdiwl uxprn¢s Mrdicaid is sa(cly nc� Car those who om desiimic,mt i�sumnec mveragc Cor�huu ��hu wn puy �hev mNicel exVunses Ilke Young Obviwsly, �hclimilivg langungc ofthis tmst isaguimi puAlic poliry bacaum ii cisumvunty Ihc pumom behind Metlieuid.Whem vus� langua6e is aguinst pubLe poliry, ihc wurt hvs o dwy m nullily such t�un leng�ege Sce OahJone.� Unn�. r. UnrtedSmeea (19831,�61 U.S. 94, 591, 103 5 Ci 2f11"I,2028_96 I..Fa11d 15]; Unitrd Smres r. Taelnr(pLD.CaIJ95fi),25i Y Vupp.]52 f12ANCIS H SWIi1SNP:V. 9�_ 1_ co�cun m ihe fomgoine Aisscn��vg upinlon. Nnies �I] lhcrcliwnm lun@uage ol Ihe Oh�oAdminibvalive Cotic has rccently been vmcndeA vnd nou cspassly In Re: IN THE COUR'P OF COMMON PLEAS CUMBERLAND COUNTY, GEORGE L. BRINER TRUST PENNSYLVANIA DATED SEPTEMBER 23, 2002 ORPHANS' COURT DIVISION GLIZABETH B. RANKIN, Petitioner O.C. NO.: 21-03-0114 CERT[FICATE OF S RR V ICE I certif [hat on this pt� y �J day of� �l�' , 20I5, I am serving a copy of the foregoing document upon each of the perso�s below,by depositing same in the United States Mail, CeRified and First Class, Postage Prepaid, addressed as follows: Kristina Lynn Rankin Manufacturers and Truders Trust 516 Woodview Road Company Westerville, OH 43081 M&T 6ank One M&T Plaza Elizabcth B. Rankin Buffalo, NY 14203 516 Woodview Road Westerville, OH 43081 lohn B. McCaRhy, in his official Capacity as Director of the Todd D. Rarilcin Ohio Depxrtment of Medicaid P. O. Box 2415 50 W. Town St., Ste. 400 Breckenridge, CO R0424 Columbus, OH 43215 5- 13 "15 Date Marielle F. , syuire In Re: IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, GEORGE L. BRINER TRUST PENNSYLVANIA DATED SEPTEMBER 23, 2002 ORPHANS' COURT DIVISION ELIZABETH B. RANKIN. Petitioner O.C.NO.: 21-03-0114 M ORDER _ 1 AND NOW, this day of -J 20.15, _upon:T1 q . y 1t. consideration of the Petition Seeking Declaratory Judgment for Reformation.of the GeorU L" : r,) C Briner Trust Dated September 23, 2002, it is hereby ORDERED that: (a) A Hearing is scheduled for the day of 2015, at 3�dd P.M. in 0&24/ 9�t> neJ • S , at the Cumberland County Courthouse, Carlisle, Pennsylvania, at which time all interested parties may appear and show cause why the relief sought in the Petition Seeking Declaratory Judgment for Reformation of the George L. Briner Trust Dated September 23, 2002 should not be granted; and (b) Register of Wills is directed to issue a Citation to all interested parties named in the Distribution List set forth herein of notice of the date,time and place of Hearing. J. Distribution: Marielle F.Hazen,Esquire,Hazen Elder Law,2000 Linglestown Road,Suite 202,Harrisburg,PA 17112 Kristina Lynn Rankin,516 Woodview Road,Westerville,OH 43081 Elizabeth B.Rankin,516 Woodview Road,Westerville,OH 43081 Todd D.Rankin,P.O.Box 2415 Breckenridge,CO 80424 Manufacturers and Traders Trust Company,M&T Bank,One M&T Plaza,Buffalo,NY 14203 John B.McCarthy,Director,Ohio Department of Medicaid,50 W.Town Street,Suite.400,.Columbus,OH 43215 ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF In Re: GEORGE L.BRINER TRUST DATED SEPTEMBER 23,2002 CUMBERLAND COUNTY PENNSYLVANIA NO.21-03-0114 CERTIFICATE OF SERVICE OF ORDER ORDER DATE: 5/28/2015 JUDGE'S INITIALS: CLP TIME STAMP DATE: 5/28/201.5 IN RE: ORDER .............................................................................. SERVICE TO: MARIELLE F HAZEN 2000 LINGLESTOWN RD SUITE 202 HBG PA 17110 KRISTINA LYNN RAKIN 516 WOODVIEW ROAD WESTERVILLE OH 43081 ELIZABETH B RANKIN 516 WOODVIEW ROAD WESTERVILLE OH 43081 TODD D RANKIN PO BOX 2415 BRECKENRIDGE CO 80424 M&T BANK ONE M&T PLAZA BUFFALO,NY 14203 JOHN B MCCARTHY 50 W TOWN STREET SUITE 400 COLUMBUS OH 43215 METHOD OF MAILING: ENVELOPES PROVIDED BY: ®USPS ®PETITIONER ❑RRR ❑ JUDGE ❑HAND DELIVERED ❑CLERK OF ORPHANS COURT ❑ OTHER MAILED: 5/29/2015 ................................................ SERVICE TO: METHOD OF MAILING: ENVELOPES PROVIDED BY: ❑USPS ❑PETITIONER ❑RRR ❑ JUDGE ❑ HAND DELIVERED ❑ CLERK OF ORPHANS COURT ❑ OTHER MAILED: Deputy IN THE COURT OF COMMON PLEAS OF THE NINTH JUDICIAL DISTRICT CUMBERLAND COUNTY, PENNSYLVANIA I ORPHANS' COURT DIVISION I IN RE: GEORGE L. BRINER TRUST I h Of Co DATED SEPTEMBER 23, 2002e I o I I I NO. 21-2003-0114 I CITATION To: Marielle F. Hazen _ Kristina Lynn Rankin . Elizabeth B. Rankin `TI : Todd D. Rankin `- �� r'.:, Cly ;::a C7 Manufacturers and Traders Trust Company John B. McCarthy ww� 4rE s N Cn GREETINGS: `o AND NOW, this 29th day of May, 2015, you are cited to appear at a hearing on the 20th day of July, 2015 at 3:00 p.m. in Courtroom No. 5, at the Cumberland County Courthouse, Carlisle, Pennsylvania, show cause why the relief sought in the Petition Seeking Declaratory Judgment for Reformation of the George L. Briner Trust Dated September 23, 2002 should not be granted. Lisa M. Grayson, Esq., Register of Wills & Clerk of Orphans' Court Distribution: Marielle F. Hazen Kristina Lynn Rankin Elizabeth B. Rankin Todd D. Rankin Manufacturers and Traders Trust Company John B. McCarthy ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF In Re: GEORGE L.BRINER TRUST DATED SEPTEMBER 23,2002 CUMBERLAND COUNTY PENNSYLVANIA NO.21-03-0114 CERTIFICATE OF SERVICE OF ORDER ORDER DATE: 5/29/2015 JUDGE'S INITIALS: LMG TIME STAMP DATE: 5/29/2015 IN RE: ORDER .............................................................. SERVICE TO: MARIELLE F HAZEN 2000 LINGLESTOWN RD SUITE 202 HBG PA 17110 KRISTINA LYNN RAKIN 516 WOODVIEW ROAD WESTERVILLE OH 43081 ELIZABETH B RANKIN 516 WOODVIEW ROAD WESTERVILLE OH 43081. TODD D RANKIN PO BOX 2415 BRECKENRIDGE CO 80424 M&T BANK ONE M&T PLAZA BUFFALO,NY 1.4203 JOHN:B MCCARTHY 50 W TOWN STREET SUITE 400 COLUMBUS OH 43215 METHOD OF MAILING: ENVELOPES PROVIDED BY: ®U S p S ®PETITIONER ❑:RRR ❑ JUDGE ❑HAND DELIVERED ❑ CLERK OF ORPHANS COURT ❑ OTHER MAILED: 5/29/2015 ........................................................... SERVICE TO: METHOD OF MAILING: ENVELOPES PROVIDED BY: ❑USPS ❑ PETITIONER ❑ RRR ❑ JUDGE ❑ HAND DELIVERED ❑ CLERK OF ORPHANS COURT ❑ OTHER MAILED: D Deputy In Re: IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, GEORGE L. BRINER TRUST PENNSYLVANIA DATED SEPTEMBER 23, 2002 ORPHANS' COURT DIVISION ELIZABETH B. RANKIN, Petitioner O.C. NO.: 21-03-0114 CERTIFICATE OF SERVICE I, Linda J. Olsen, Esquire, certify that on May 13, 2015, 1 served a true and correct copy of the Petition for Citation Seeking Declaratory Judgment for Reformation of the George L. Briner Trust dated September 23, 2002 on the parties named below, by depositing same in the United States mail, certified mail, postage prepaid as follows: Kristina Lynn Rankin Manufacturers and Traders Trust Company 516 Woodview Road M&T Bank Westerville, OH 43081 One M&T Plaza Buffalo,NY 14203 Elizabeth B. Rankin 516 Woodview Road John B. McCarthy, in his official Westerville, OH 43081 capacity as Director of the Ohio Department of Medicaid Todd D. Rankin 50 W. Town Street P.O. Box 2415 Columbus, OH 432105, M � Breckenridge, CO 80424 © C - C CD CV G^ 7J The original return receipts are affixed hereto as Exhibit"A." ►--► =" :c M CTl =:7 C7 CJS 1 Respectfully Submitt6d, -`� r� CD -� HAZEN ELDER LAW m Date By: inda J. Ol , Esquire Attorney for Petitioner PA ID No. 92858 2000 Linglestown Road, Suite 202 Harrisburg, PA 17110 (717) 540-4332 lolsen@hazenelderlaw.com COMPLETE •N COMPLETE THIS SECTIONON DELIVERY ■ Complete items 1,2,and 3.Also complete A. Signature item 4 if Restricted Delivery is desired. gent ■ Print your name and address on the reverse X Addressee so that we can return the card to you. B. Receivgd b (Printed Name) C. DatI of De)ive ■ Attach this card to the back of the mailpiece, , r l�th or on the front if space permits. D. Is delivery address different from item 1? 0 Yes 1. Article Addressed to: If YES,enter delivery address below: 0 No 3. ice Type Pertified Mail ❑Express Mail V VC ❑Registered ❑ Return Receipt for Merchandise ❑ Insured Mail 0 C.O.D. 4. Restricted Delivery?(Extra Fee) Ca Yes 2. Article Number `7006 d8loi IdOO2' E 332 `1 ' (transfer from service label) PS Form 3811,February 2004 Domestic Return Receipt 102595-02-M-1540 r SENDER: • •N COMPLETE THIS SECTIONON DELIVERY ■ Complete items 1,2,and 3.Also complete A. Signa r} see item 4 if Restricted Delivery is desired. X, 'F gent ■ Print your name and address on the reverse ❑Addres so that we can return the card to you. B. Rece' ed b (Printed Name) C. Date of Delivery ■ Attach this card to the back of the mailpiece, t L or on the front if space permits. (� D. Is delivery address different from item 1. Article Addressed to: if YES,enter delivery address be No %P 611zo, C-A fank .m 51 � ale w k8 A. 3..Se ice Type 8��,� N�'}. n {�� 7�-{� Certified Mail ❑Express Ma S�C( Ul ` U `` Registered El Return Receipt for Merchandise 0 Insured Mail CI C.O.D. 4. Restricted Delivery?(Extra Fee) 0 Yes 2. Article Number (transfer from service label) ` 7 0 0 6 '0810 0002 6332 9 8 9 6 u. PS Form 3811,February 2004 Domestic Return Receipt 102595-02-M-1540 Exhibit "A" 1 SENDER: • •N COMPIXTETHIS SECTIONON .N Complete items 1,2,and 3.Also complete tAiSf§hature item 4 if Restricted Delivery is desired. ❑Agent s Print your name and address on the.reverse Addressee so that we can return the card to you. Printed C. Da of Delivery ■ Attach this card to the back of the mailpiece, �� a� or on the front if space permits. D. Is delivery address different from item 1? ❑Yes 11—Article Addressed to: If YES,enter delivery address below: ❑ No r Ran lL( o P. G e �('K gv I S 3. Ice Type ertified Mail ❑Express Mail eo( ® a ovkfa Register d Return Receipt for Merchandise u r( C/ l� ❑ Insured Mail ❑C.O.D. 4. Restricted Delivery?(Extra Fee) ❑Yes 2. Article Number 7D06`. 081'0``0'002 `6332 '9872 f (Transfer from service label) PS Form 3811,February 2004 Domestic Return Receipt 102595-02-M-1540 SECTIONSENDER; COMPLETE THIS ■ Complete items 1,2,and 3.Also complete A. Signsty�,Troublefield item.4 if Restricted Delivery is desired. X �- ❑Agent 0 Print your name and address on the reverse ❑Addressee so that we can return the card to you. B. Re me) C. Date of Delivery ■ Attach this card to the back of the mailpiece, or on the front if space permits. D. Is delivery address different from item 1? ❑Yes 1. Article Addressed to: If YES,enter delivery address below: ❑ No f�lGnuiG �rs T��U (rub�C" } fin ) ci (Y� ` 3. S rvice Type Certified Mail ❑Express Mail Ny 1 t-+ 3 ❑ Registered ❑Return Receipt for Merchandise ❑ Insured Mail ❑C.O.D. 4. Restricted Delivery?(Extra Fee) ❑Yes 2. Article Number (Transfer from service label) {` ? 7,'D 0 6? 0 810. fl{l 6 3 3 2: 9902 . PS Form 3811, February 2004 Domestic Return Receipt 102595-02-M-1540 COMPLETE .N COMPLETE THIS SECTIONON DELIVERY ■ Complete items 1,2,and 3.Also complete _7719-Fre item 4 if Restricted Delivery is desired. X P Agent ■ Print your name and address on the reverse ❑Addressee so that we can return the card to you. B. Received by(Printed N44V C. D to �`S of Delivery ■ Attach this card to the back of the mailpiece, � or on the front if space permits. � � 1. Article Addressed to: D. Is delivery address different from item 1? ❑Yes If YES,enter delivery address below: ❑ No r'`nc 3SS 1�ice Type cvertified Mail ❑Express Mail Sv�a `(I I U) ❑ Registered ❑ Return Receipt for Merchandise /; ( 1:1 Insured Mail ❑C.O.D. 1 13 a t S 4. Restricted Delivery?(Extra Fee) ❑Yes 2. Article Number - (Transfer from service label) ;7 0 0 6' 081T ' 00 2'"6332: `9 919 PS Form 3811, February 2004 Domestic Return Receipt 102595-02-M-1540: i 2 IN RE: GEORGE L. BRINER TRUST IN THE COURT OF COMMON PLEAS OF DATED SEPTEMBER 23, 2002 CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ELIZABETH B. RANKIN, Petitioner NO. 21-03-0114 ORPHANS' COURT IN RE: PETITION SEEKING DECLARATORY JUDGMENT FOR REFORMATION OF THE GEORGE L. BRINER TRUST DATED SEPTEMBER 23, 2002 ORDER OF COURT AND NOW, this 20"' day of July, 2015, upon consideration of Petitioner's Petition Seeking Declaratory Judgment for Reformation of the George L. Briner Trust Dated September 23, 2002 (the Trust), filed on May 19, 2015, and following a hearing held before this Honorable Court on July 20, 2015, it is HEREBY ORDERED, DECLARED, AND DECREED as follows: Item (3)(d)(1) & (2) of The George L. Briner Last Will and Testament and Trust, dated September 23, 2002, shall be reformed into one paragraph to read as follows: As to the share for Kristina L. Rankin, the Trustee may distribute to, or use for the benefit of Kristina L. Rankin, such amounts of income and/or principal as the Trustee, within its sole, absolute and uncontrolled discretion may determine in accordance with Ohio Rev. Code §§5163.21(G), 5801.01(Y), and 5805.03. The Trustee may choose to make no distributions whatsoever. No part of the principal or income of the Trust may be distributed to, or for the benefit of Kristina L. Rankin for food or rent. The remaining provisions of the Last Will and Testament and Trust of George L. Briner shall remain in full force and effect. �. .. BY THE COURT, oM h_ c� i> r.,. ro m M ChristPee L. Peck, J. r- CO`s Marielle F. Hazen, Esq. Hazen Elder Law 2000 Linglestown Road Suite 202 Harrisburg, PA 17112 Kristina Lynn Rankin 516 Woodview Road Westerville, OH 43081 Elizabeth B. Rankin 516 Woodview Road Westerville, OH 43081 Todd D. Rankin P.O. Box 2415 Breckenridge, CO 80424 Manufacturers and Traders Trust Company M&T Bank One M&T Plaza Buffalo,NY 14203 John B. McCarthy, Director Ohio Department of Medicaid 50 W. Town Street Suite 400 Columbus, OH 43215 :rc r ^� . ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF In Re: GEORGE L BRINER TRUST CUMBERLAND COUNTY PENNSYLVANIA NO.21-03-0114 CERTIFICATE OF SERVICE OF ORDER ORDER DATE: 7/20/2015 JUDGE'S INITIALS: CLP TIME STAMP DATE: 7/21/2015 IN RE: ORDER OF COURT ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, SERVICE TO: HAZEN ELDER LAW 2000 LINGLESTOWN RD SUITE 202 HBG PA 17110 KRISTINIA LYNN RANKIN 51 WOODVIEW ROAD WESTERVILLE OH 43081 ELIZABETH B RANKIN 516 WOODVIEW RD WESTERVILLE OH 43081 TOSS RANKIN PO BOX 2415 BRECKENRIDGE CO 80424 M&T BANK ONE M&T PLAZA BUFFALO NY 14203 JOHN MCCARTHY(OH DEPT OF MEDICAID)50 W TOWN ST SUITE 400 COLUMBUS OH 43215 METHOD OF MAILING: ENVELOPES PROVIDED BY: ® USPS ®PETITIONER ❑RRR ❑JUDGE ❑ HAND DELIVERED ❑ CLERK OF ORPHANS COURT ❑ OTHER MAILED: 7/21/2015 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, ,,,,,,,,,,, SERVICE TO: METHOD OF MAILING: ENVELOPES PROVIDED BY: ❑USPS ❑PETITIONER ❑RRR ❑JUDGE ❑ HAND DELIVERED ❑ CLERK OF ORPHANS COURT ❑ OTHER MAILED: puty Clerk of Orphans' Court