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HomeMy WebLinkAbout03-09-11I 1505610190 REV-1500 ~` (°'-'°' PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 2 1 1 0 0 6 3 9 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 2 0 2 2 0 2 5 6 2 0 6 0 9 2 0 1 0 0 7 1 5 1 9 2 7 Decedent's Last Name Suffix Decedent's First Name MI K U N K L E MA N B E R N I T A M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ^X 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) Q 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust S. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number J O E L R. Z U L L I N G E R 7 1 7 2 6~4 6 0~~_~ 9 ZIP Code = <-> First line of address 14 NORTH MAI N STREET Second line of address S U I T E 2 0 0 City or Post Office State CHAMBERSBURG PA Correspondent's a-mail address: REGISTER OF~GNIC~jS USE OM1( i-r-t ~. ,,..~ w: ~:'' -~ I - - := . _~ 7 _. _, .~:: DATE FILED 1 7 2 0 1 -T:, , ~-, _.r ; f_ 7 ti_ "r-1 c Under penalties of perjury, I declare that I have examined this return, inGuding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. S RE O PERSON~SP IBLE FOR FILING RETURN ~ ATE r ADDRESS 2420 MCCLEARY DRIVE CHAMBERSBURG PA 17201 TU OF PA O THAN REPRESENTATIVE D TE ADD ESS 1 NORTH STRE SUITE 200 CHAMBERSBURG PA 17201 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 J 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: BERNITA M. KUNKLEMAN 2 0 2 2 0 2 5 6 2 RECAPITULATION 1 6 4 5 0 0 0 0 1. Real Estate (Schedule A) ........................................... 1. . 5 2 4 9 6 0 4 2. Stocks and Bonds (Schedule B) ...................................... 2. . 3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C) ..... 3. • 1 0 8 8 0 9 5 3 4. 9 9 ( ) .......................... Mort a es and Notes Receivable Schedule D 4. . 5 6 7 3 9 ' 0 4 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. • 7. Inter-Vivos Transfers & Miscellaneous Nan-Probate Property R Billi e ted u S t l h d G S 7 5 9 4 7 1 9 6 ....... epara e ng equ s c e u e ) ( . 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 4 4 2 0 1 6. 5 7 9. Funeral Expenses and Administrative Costs (Schedule H) .................. 9. 3 2 5 0 4. 0 7 10. Debts of Decedent, Mort a e Liabilities, and Liens Schedule I 9 9 ( ) ...... ....... 10. 2 9 2 1 2 8 11. Total Deductions (total Lines 9 and 10) ................. ....... ....... 11. 3 5 4 2 5 . 3 5 12. Net Value of Estate (Line 8 minus Line 11) .............. ....... ....... 12. 4 0 6 5 9 1 2 2 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J} ........ ....... ....... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... 14. 4 0 6 5 9 1 2 2 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .0 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable 4 0 6 5 9 1 2 2 1 8 2 9 6 6 0 at lineal rate x .045 . 16. . 17. Amount of Line 14 taxable 0 0 0 17 0 0 0 at sibling rate X .12 . . . 18. Amount of Line 14 taxable 0 0 0 0 0 0 at collateral rate X .15 1 g, . 19. TAX DUE ........................................ ....... ....... 19. 1 8 2 9 6. 6 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^ Side 2 1505610240 1505610240 REV-1500 EX Page 3 Ila+~adpnt'c Cmm~lete Address: File Number 21 10 0639 DECEDENTS NAME _ BERNITA M. KUNKLEMAN _ _ STREET ADDRESS 722 Brenton Street __ CITY Shippensbur STATE PA ZIP 17257 Tax Payments and Credits: ~• Tax Due (Page 2, Line 19) (1) 18,296.60 2. Credits/Payments A. Prior Payments 14, 962.50 B. Discount 787.50 Total Credits (A + B) (2) 15, 750.00 3. Interest (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 2,546.60 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. retain the right to designate who shall use the property transferred or its income; .......................... ..... ^ 0 c. retain a reversionary interest; or ........................................................................................... ..... ^ X^ d. receive the promise for life of either payments, benefits or care? ................................................. ...... ^ 0 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................................................................. ...... ^ 0 3. Did decedent own an "intrust for" orpayable-upon-death bank account or security at his or her death? ... ...... ^ 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ............................................................................................ ...... ~ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 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 percent [72 P.S. §9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX+ (01-10) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: BERNITA M. KUNKLEMAN 21 10 0639 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1. Tract of real estate, together with improvements thereon erected, lying and being situate in the Borough of Shippensburg, Cumberland County, Pennsylvania, appraised by Tim L. Ausherman, with copy attached. It is the intention of the estate to sell the real estate and the same is listed with a realtor, but no offers to purchase have been received. 164,500.00 TOTAL (Also enter on Line 1, Recapitulation.) ~ ~ 164,500.00 If more space is needed, use additional sheets of paper of the same size. REV-1503 EX + (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER BERNITA M. KUNKLEMAN 21 10 0639 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Investment Account #4888-1763, Sammons Securities Co., copy of valuation attached 44,808.97 2. 137 shares common stock Prudential Financial @56.11 7,687.07 TOTAL (Also enter on line 2, Recapitulation) $ 52 496.04 (If more space is needed, insert additional sheets of the same size) REV-1507 EX + (6-98) SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES IN RESI DENTEDECEDENTRN RECEIVABLE ESTATE OF FILE NUMBER BERNITA M. KUNKLEMAN 21 10 0639 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Balance due as of date of death under purchase agreement dated 11/9/2001 for 108,809.53 puchase of business interests in Vapor Jet Professional Cleaning Services, Inc. by Richard B. Kunkleman, copy of amortization schedule attached TOTAL (Also enter on line 4, Recapitulation) ~ $ 108, 809.53 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BERNITA M. KUNKLEMAN FILE NUMBER 21 10 0639 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. IRA Account # 3900303857, with Prudential, named beneficiary "Estate of Bernita M. 6,877.95 Kunkleman" making this account part of the probate estate, balance of account on date of death 810.447 shares @8.61 per share, see valuation attached 2. Proceeds from sale of decedent's automobile 5,450.00 3. Verizon, refund 25.24 4. Allstate, refund 131.60 5. PA Treasury Department, return of unclaimed property 872.00 6. Sale of personal property 3,471.00 7. Kanawha Insurance, long term care 3,843.00 8. Kanawha Insurance, long term care 6,846.00 9. Prudential Alliance Account #4351000602875 5,230.63 10. Cash received for private sale of decedent's jewelry 1,005.00 11. Checking Account#32354800, M&T Bank 1,154.37 12. Checking Account#97352594, M&T Bank 21,061.68 13. Shippensburg Health Care Center, refund of 204.00 overpayment for care services 14. Americas, refund 566.57 TOTAL (Also enter on line 5, Recapitulation) $ 56, 739.04 SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY (If more space is needed, insert additional sheets of the same size) REV-1510 EX+ (08-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER BERNITA M. KUNKLEMAN 21 10 0639 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENTAND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION QF APPLICABLE TAXABLE VALUE 1. Annuity Contract No. E0468862, Prudential Financial, named beneficiaries are the decedent's children in equal shares, as follows, Stephanie A. Goldsmith, Richard B. Kunkleman, Jeffrey B. Kunkleman, and Pamela Lee Negley, date of 35,392.71 100.00 35,392.71 death valuation attached 2. Non-qualified annuity contract BK3106276, with John 24,079.25 100.00 24,079.25 Hancock Life Insurance Company, named beneficiary, Stephanie Goldsmith, daughter of decedent TOTAL (Also enter on Line 7, Recapitulation) I $ 59,471.96 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (10-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER BERNITA M. KUNKLEMAN 21 10 0639 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Fogelsanger-Bricker Funeral Home, funeral services 9,698.04 2. Meal after funeral 500.32 B ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City Year(s) Commission Paid: 2, Attorney Fees: Joel R. Zullinger 17,500.00 3, Family Exemption: (If decedents address is not the same as claimants, attach explanation.) Claimant Street Address 4. 5. 6. 7. 8. 9. - 10 11 12 13. 14. 15. - 16. 17. City State ZIP Relationship of Claimant to Decedent Probate Fees: Letters - 260.00; will-15.00; short certificates-24.00; JCS fee-23.50; automation-5.00; filing return-15.00; inventory-15.OO;additonal probate 50.00 Accountant Fees: Tax Return Preparer Fees: Stephanie A. Goldsmith, reimbursement for postate Charles H. Martin, appraisal of personal property prior to private sale of same Penelec, utilities Jessica Sites, mowing of grass at decedent's residence Cumberland Law Journal, advertise letters Stephanie A. Goldsmith, reimbursement for work at residence prior to listing for sale with realtor News-Chronicle, advertise letters Advertisement for yard sale of personal property Jessica Sites, work at residence required prior to listing for sale with realtor Penelec, utilities Borough of Shippensburg, water, sewer & refuse 407.50 15.63 75.00 44.37 125.00 75.00 751.41 113.00 15.00 740.00 47.66 131.75 TOTAL (Also enter on Line 9, Recapitulation) I $ 32,504.07 • If more space is needed, use additional sheets of paper of the same size. State ZIP Continuation of REV-1500 Inheritance Tax Return Resident Decedent BERNITA M. KUNKLEMAN 21 10 0639 Decedent's Name Page 1 File Number Schedule H -Funeral Expenses & Administrative Costs - B7. ITEM NUMBER DESCRIPTION AMOUNT 18. Penelec, utilities 44.74 19. Penelec, utilities 49.87 20. Borough of Shippensburg, water and sewer 89.75 21. Penelec, utilities 92.02 22. Allstate, homeowner's insurance 259.01 23. Penelec, utilities 204.71 24. Jeffrey L. Kunkleman, work at residence required prior to listing for sale with realtor 178.14 25. Tim L. Ausherman, appraisal of real estate 325.00 26. Penelec, utilities 215.89 27. Grace M. Keiter, 2011 real estate taxes 805.26 SUBTOTAL SCHEDULE H-67 ~ 2,264.39 REV-1512 EX+ (12-OS) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER BERNITA M. KUNKLEMAN 21 10 0639 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Penelec, utilities due at death 15.91 2. Continuing Care RX, balance due on account 151.41 3. Pharmacare, balance due on account 190.70 4. Verizon, balance due on account 174.46 5. Borough of Shippensburg, balance due on account 197.76 for water, sewer & refuse 6. WSEMS/Chambersburg ALS/BLS, balance due 73.82 for ambulance service 7. Grace M. Keiter, Tax Collector, school real estate 1,697.22 taxes due at death 8. Albright, Crumbacker, Moul & Itell, accounting fees unpaid at 420.00 decedent's death TOTAL (Also enter on Line 10, Recapitulation) I $ 2, 921.28 If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) pennsylvania ~ SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: BERNITA M_ KUNKLEMAN 21 10 0639 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Indude outs' ht spousal distributions and transfers under Sec. 916 {a) (1.2).] 1. Stephanie A. Goldsmith, 2420 McCleary Drive, Chambersburg, Lineal PA 17202 Item 2, Schedule G 24,079.25 1/4 of Item 1, Schedule G 8,848.18 Lineal 102,351.29 1/5 of residue per paragraph 4.02 of Bernita M. Kunkleman Living Trust 69,423.86 2. Richard B. Kunkleman, 1571 Mainsville Road, Shippensburg, Lineal PA 17257 1/4 of Item 1, Schedule G 8,848.18 1/5 of residue per paragraph 4.02 of Bernita Lineal 78,272.03 M. Kunkleman Living Trust 69,423.85 3. Jeffrey B. Kunkleman, 204 N. Prince Street, Shippensburg, Lineal PA 17257 1/4 of Item 1, Schedule G 8,848.18 1/5 of residue per paragraph 4.02 of Bernita Lineal 78,272.03 M. Kunkleman Living Trust 69,423.85 4. Pamela Lee Negley, 2 Partridge Trail, Shippensburg, PA 17257 Lineal 1 /4 of Item 1, Schedule G 8,848.17 1/5 of residue per paragraph 4.02 of Bernita ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed, use additional sheets of paper of the same size. Continuation of REV-1500 Inheritance Tax Return Resident Decedent BERNITA M. KUNKLEMAN 21 10 0639 Decedent's Name Page 2 File Number Schedule J -Beneficiaries -1 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE I TAXABLE DISTRIBUTIONS [Include outrigh ~spous;,distributions and transfers under Sec. 9116 a) 1.2 . M. Kunkleman Living Trust 69,423.85 Lineal 78,272.02 5. Kristie Brenize, 77 Jamestown Road, Shippensburg, PA 17257 Lineal surviving issue per stirpes of Kathy Lynn Keller 1/5 of residue per paragraph 4.02 of Bernita M. Kunklemen Living Trust 69,423.85 Lineal 69,423.85 THE BERNITA M. KUNKLEMAN FAMILY TRUST ~--~1 THIS TRUST AGREEMENT is executed in triplicate on this / day of October, 2000, by and between BERNITA M. KUNKLEMAN, now of 722 Brenton Street, Shippensburg, Cumberland County, Pennsylvania, 17257, (hereinafter called "Settlor") anal BERNITA M. KUNKLEMAN, now of 722 Brenton Street, Shippensburg, Cumberland County, Pennsylvania, 17257, (hereinafter called "Trustee"). ARTICLE I. PARTIES, PERSONAL DATA AND DISCLAIMER 1.01. Parties and Personal Data. The Settlor is not currently married. The Settlor has five children. The Settlor's children are STEPHANIE A. GOLDSMITH, RICHARD B. KUNKLEMAN, JEFFREY B. KUNKLEMAN, PAMELA LEE NEGLEY, and KATHY LYNN KELLER. Throughout this Trust Agreement: (a) BERNITA M. KUNKLEMAN, will be referred to as the Settlor; and, (b) STEPHANIE A. GOLDSMITH, RICHARD B. KUNKLEMAN, JEFFREY B. KUNKLEMAN, PAMELA LEE NEGLEY, and KATHY LYNN KELLER. will be referred to as the Settlor's children or the children of the Settlor. 1.02. Disclaimer. The Trustee shall have the right to disclaim, in whole or in part, prior to its acceptance by the Trustee, any interests in property for any reason, including but not limited to a concern that such property could cause potential liability under any federal, state, or local environmental law. ARTICLE II. TRUST ESTATE 2.01. Transfer to Trust. Settlor does hereby assign, transfer and deliver to the Trustee and its successors and assigns the property described in Schedule "A" attached hereto and made a part hereof, or as Schedule "A" may be amended. As further evidence of such assignment, the Settlor has executed or will execute or cause to be executed such other instruments as maybe required for the purposes of completing the assignment or transfer of title to such property to the Trustee. The Trustee accepts such transfer and assignment to itself as Trustee, and the Trustee undertakes to hold, manage, invest and reinvest the assets of this Trust, and to distribute the income and principal of the Trust in accordance with the provisions of this Agreement. 2.02. Additional Transfers to Trust. The Settlor, and any other person, with the consent of the Trustee, shall have the right at any time to make additions to the corpus of this Trust or any shares thereof hereby established. All such additions shall be held, controlled, and distributed by the Trustee in accordance with the terms and conditions of this Agreement. ARTICLE III. LIFE INSURANCE POLICIES 3.01. Transfers of Life Insurance to Trust. If any insurance policies are transferred into this Trust, the Trustee shall be vested with all right, title, and interest in and to the transferred policies of insurance, and are authorized and empowered to exercise and enjoy, for the purposes of the Trust herein created and as absolute owner of such policies of insurance, all the options, benefits, rights and privileges under such policies, including the right to borrow upon and to pledge them for a loan or loans. The Trustee takes all rights, title, and interest in and to such insurance policies subject to any prior split-dollar life insurance agreement which may be in effect at the time of the transfer. The insurance companies which have issued such policies are hereby authorized and directed to recognize the Trustee as absolute owner of such policies of insurance and as fully entitled to all options, rights, privileges, and interests under such policies, and any receipts, releases, and other instruments executed by the Trustee in connection with such policies shall be binding and conclusive upon the insurance companies and upon all persons interested in this Trust. 3.02. Payment of Premiums. It is the intention of the Settlor to pay any and all premiums, assessments or other charges necessary to keep each policy included in the Trust in force unless such premiums shall be paid by the insured thereunder (where the insured is someone other than the Settlor) or in some other manner, but the Settlor shall be under no duty in this respect and shall incur no liability to the beneficiaries of the Trust or to any other person if the Settlor shall permit any such policy to lapse for nonpayment of premiums, assessments or charges, or otherwise permit any such policy to become uncollectible. The Trustee shall be under no obligation to pay the premiums which may become due and payable under the provisions of any policy of insurance which may be transferred or assigned to this Trust, or to make certain that such premiums are paid by the transferor of such policy, or to notify any persons of the nonpayment of such premiums, and the Trustee shall be under no responsibility or liability of any kind in case such premiums are not paid, except that the Trustee shall apply any dividends received by the Trustee on such policies to the payment of premiums thereon. Upon notice at any time during the continuance ofthis Trust that the premiums due upon such policies are in default, or that premiums which will become due will not be paid, either by the transferor or by any other person, the Trustee, within its sole discretion, may apply any cash values attributable to such policy to the purchase of paid-up insurance or of extended insurance, or may borrow upon such policy for the payment of premiums due thereon, or may accept the cash values of such policy upon its forfeiture. In the event that the Trustee receives the cash value of such policy 2 upon its forfeiture for nonpayment of premiums, the amount received shall be added to the corpus ofthis Trust, and shall be administered according to the terms ofthis Agreement. Ifthe insured under such policies of insurance, becomes totally and permanently disabled within the meaning of any policies and because thereof the payment of premiums, or any of them, shall, during the pendency of such disability, be waived, the Trustee, upon receipt of such knowledge, shall promptly notify the insurance company which has issued such policies, and shall take any and all steps necessary to make such waiver of premium provision effective. 3.03. Rights in the Life Insurance Reserved to Settlor. The following rights, exercisable without the consent of the Trustee or the beneficiaries of the Trust, are expressly reserved by the Settlor during the Settlor's lifetime with respect to each policy included in the Trust insuring the Settlor's life and owned by the Settlor and made payable to the Trustee hereunder: (i) to exercise all options, elections, rights and privileges accorded to the Settlor under the terms of any such policy, (ii) to obtain all or any part of the loan value of any such policy, (iii) to use any such policy as collateral for a loan, (iv) to sell, assign or pledge any such policy, (v) to receive any dividends, distributive shares of surplus earnings, disability benefits, surrender values or the proceeds of matured endowments, {vi) to change the named beneficiary to whom the proceeds of such policy are payable on the insured's death, and (vii) to convert any or all policies into other forms of insurance or annuities or to permit the same to lapse. The Trustee agrees to execute any and all instruments that may be necessary to permit the exercise of any such right by the Settlor, without liability to anyone for so doing. Upon the maturity of any life insurance policy included in the Trust, whether at the insured's death or at any other time, the Trustee shall collect the proceeds thereof. 3.04. Duties of Trustee Regarding the Life Insurance. The Trustee shall be under no obligation or duty whatsoever except with respect to the safekeeping of such policies of insurance and the duty to receive such sums as maybe paid to it, in accordance with the requirements ofthis Trust, by the companies issuing such policies, and to hold, manage and disburse such proceeds subject to the terms ofthis Agreement. Upon the death of the insured, the Trustee shall make reasonable efforts to carry out the provisions ofthis Agreement, including the maintenance or defense of any suit, provided, however, the Trustee shall be under no duty to maintain or enter into any litigation unless its expenses, including counsel fees and costs, have been advanced or guaranteed in an amount and in a manner reasonably satisfactory to it. The Trustee may repay any advances made by it or reimburse itself for any such fees and costs from any corpus or income ofthis Trust. ARTICLE IV. DISTRIBUTIONS FROM TRUST 4.01. Distributions During Settlor's Life. The Trustee shall pay to, or apply for the benefit of, the Settlor: (1) so much of or all of the income and so much of or all of the principal as the Trustee deems desirable for the most comfortable care, support, maintenance, welfare, education, happiness, luxuries and any needs arising from illness, accidents or other emergencies of the Settlor, and (2) so much of or all of the income and so much of or all of the principal as the Settlor shall 3 request. 4.02. Distributions upon the Death of the Settlor. Upon the death of the Settlor, BERNITA M. KUNKLEMAN, the Trus'cee shall divide the Trust into separate and equal shares, with one share for each of the Settlor's children, STEPHANIE A. GOLDSMITH, RICHARD B. KUNKLEMAN, JEFFREY B. KUNKLEMAN, PAMELA LEE NEGLEY, and KATHY LYNN KELLER, and shall distribute the separate shares in cash or in kind to the respective beneficiaries, per stirpes. If and in the event that any of the Settlor's children predecease the termination of this Trust without surviving issue, then the predeceased child's share shall be distributed to the surviving issue of such predeceased child, per stirpes. The Settlor intends that the Settlor's son, RICHARD B. KUNKLEMAN, have the option to purchase any stock which the Settlor may own, or have transferred this Trust, in the company now known as VAPOR JET PROFESSIONAL CLEANING SERVICES, INC., or its corporate successor, at the value of $250,000 (except as otherwise sold or committed during the Settlor's lifetime by writing), provided that such purchase shall include the opportunity for the Settlor's son, RICHARD B. KUNKLEMAN, to provide as down-payment his twenty-percent (20%) share and provided further that the Trustee may accept reasonable payment terms with the restriction that any such payment plan may, in the Trustee's discretion, require reasonable bond or other insurance and may not exceed fifteen (15) years. ARTICLE V. POWERS OF TRUSTEE 5.01. General Powers. In addition to such other powers and duties as may have been granted elsewhere in this Trust, but subject to any limitations contained elsewhere in this Trust, the Trustee shall have the following powers and duties: A. In the management, care and disposition of this Trust, the Trustee shall have the power to do all things and to execute such deeds, instruments, or other documents, as maybe deemed necessary and proper, including the following powers, all of which may be exercised without order of or report to any court: (1) To sell, exchange, or otherwise dispose of any property, real, personal or mixed, at any time held or acquired hereunder, at public or private sale, for cash or on terms, without advertisement, including the right to lease for any term notwithstanding the period of the Trust, and to grant options, including an option for a period beyond the duration of the Trust. (2) To invest all monies in such stocks, bonds, securities, investment companies or trust shares, mortgages, notes, choses in action, real estate, improvements thereon, and other property as the Trustee may deem best, without regard to any law now or hereafter 4 in force limiting investments of fiduciaries. (3) To retain for investment any property deposited with the Trustee hereunder. (4) To vote in person or by proxy any corporate stock or other security and to agree to take any other action in regard to any reorganization, merger, consolidation, liquidation, bankruptcy or other procedure or proceedings affecting any stock, bond, note or other security held by this Trust. (5) To use lawyers, real estate brokers, accountants and other agents, if such employment is deemed necessary or desirable, and to pay reasonable compensation for their services. (6) To compromise, settle or adjust any claim or demand by or against the Trust and to agree to any rescission or modification of any contract or agreement affecting the Trust. (7) To renew any indebtedness, as well as to borrow money, and to secure the same by mortgaging, pledging or conveying any property of the Trust, including the power to borrow from the Trustee (in the Trustee's individual capacity) at a reasonable rate of interest. (8) To retain any business interest transferred to the trustee, as shareholder, security holder, creditor, partner or otherwise, for any period of time whatsoever, even though the interest may constitute all or a large portion of the trust principal; to comply with the provisions of any agreement restricting transfer of the interest; to participate in the conduct of the related business or rely upon others to do so, and to take or delegate to others discretionary power to take any action with respect to its management and affairs which an individual could take as outright owner of the business or the business interest, including the voting of stock (by separate trust or otherwise regardless of whether that separate trust will extend for a term within or beyond the term of the trust) and the determination of all questions of policy; to execute and amend partnership agreements; to participate in any incorporation, reorganization, merger, consolidation, sale of assets, recapitalization, liquidation or dissolution of the business, or any change in its nature, or in any buy-sell, stock restriction, or stock redemption agreements; to invest in additional stock or securities of, or make secured, unsecured, or subordinated loans to, the business 5 with trust funds; to take all appropriate actions to prevent identify, or respond to actual or threatened violations of any environmental law or regulation thereunder; to elect or employ with compensation, as directors, officers, employees, or agents of the business, any persons, including a trustee of any trust held under this instrument, or any director, officer, employee, or agent of a corporate trustee of any trust held under this instrument, without adversely affecting the compensation to which that trustee would otherwise be entitled; to rely upon reports of certified public accountants as to the operations and financial condition of the business, without independent investigation; to deal with and act for the business in any capacity (including in the case of a corporate trustee any banking or trust capacity and the loaning of money out of the trustee's own funds) and to be compensated therefor; and to sell or liquidate the business or any interest in the business. (9) To register any stock, bond or other security in the name of a nominee, without the addition of words indicating that such security is held in a fiduciary capacity, but accurate records shall be maintained showing that the stock, bond or other security is a trust asset and the Trustee shall be responsible for the acts of the nominee. (10) To merge this Trust with any other trust created in my' Will or otherwise, with similar provisions and purposes and the same beneficiary or beneficiaries, but only to the extent that the merger of the trusts will not cause the imposition of gift tax, estate tax, or generation-skipping tax, federal or otherwise. (11) To set aside as a separate trust, to be held and administered upon the same terms as those governing the remaining trust property, any interests in property, for any reason, including but not limited to a concern that such property could cause potential liability under any federal, state, or local environmental law. B. Whenever the Trustee is directed to distribute any trust principal in fee simple to a person who is then under twenty-one (21) years of age, the Trustee shall be authorized to hold such property in trust for such person until he becomes twenty- one (21) years of age, and in the meantime shall use such part of the income and the principal of the Trust as the Trustee may deem necessary to provide for the proper support and education of such person in the standard of living to which he has become accustomed. If such person should die before becoming twenty-one (21) years of age, the property then remaining intrust shall be distributed to the personal. representative 6 of such person's estate. C. In making distributions from the Trust to or for the benefit of any minor or other person under a legal disability, the Trustee need not require the appointment of a guardian, but shall be authorized to pay or deliver the distribution to the custodian of such person, to pay or deliver the distribution to such person without the intervention of a guardian, to pay or deliver the distribution to the legal guardian of such person if a guardian has already been appointed, or to use the distribution for the benefit of such person. D. In the distribution of the Trust and any division into separate trusts and shares, the Trustee shall be authorized to make the distribution and division in money or in kind or in both, regardless of the basis for income tax purposes of any property distributed or divided in kind, and the distribution and division made and the values established by the Trustee shall be binding and conclusive on all persons taking hereunder. The Trustee may, in making such distribution or division, allot undivided interests in the same property to several trusts or shares. E. If at any time after Settlor's death the total fair market value of the assets of any trust established or to be established hereunder is so small that the Trustee's annual fee for administering the trust would be equal to or less than the minimum annual fee set forth in the Trustee's regularly published fee schedule then, in effect, the Trustee in its discretion shall be authorized to terminate such trust or to decide not to establish such trust, and in such event the property then held in or to be distributed to such trust shall be distributed to the persons who are then or would be entitled to the income of such trust. If the amount of income to be received by such persons is to be determined in the discretion of the Trustee, then the Trustee shall distribute the property among such of the persons to whom the Trustee is authorized to distribute income, and in such proportions, as the Trustee in its discretion shall determine. F. The Trustee shall be authorized to lend or borrow, including the right to lend to or borrow from the Settlor's estate, at an adequate rate of interest and with adequate security and upon such terms and conditions as the Trustee shall deem fair and equitable. G. The Trustee shall be authorized to sell or purchase, at the fair market value as determined by the Trustee, any property including any property to or from Settlor's estate, or any trust created by Settlor during life or by will, even though the same person or corporation may be acting as executor of Settlor's estate or as trustee of any such other trusts and as the Trustee of this Trust. H. The Trustee shall have discretion to determine whether items should be 7 charged or credited to income or principal or allocated between income and principal as Trustee may deem equitable and fair under all the circumstances, including the power to amortize or fail to amortize any part or all of any premium or discount, to treat any part or all of the profit resulting from the maturity or sale of any asset, whether purchased at a premium or at a discount, as income or principal or apportion the same between income and principal, to apportion the sales price of any asset between income and principal, to treat any dividend or other distribution on any investment as income or principal or to apportion the same between income and principal, to charge any expense against income or principal or apportion the same, and to provide or fail to provide a reasonable reserve against depreciation or obsolescence on any asset subject to depreciation or obsolescence, all as the Trustee may reasonably deem equitable and just under all of the circumstances. I. The Trustee is hereby authorized and empowered to purchase such insurance policies as it deems appropriate. 5.02. Voting by Trustees. When the authority and power under this Trust is vested in two (2) or more Trustees or Co-Trustees, the authority and powers are to be held jointly by the Trustees or Co-Trustees. A majority of the Trustees or Co-Trustees may exercise any authority or power granted under this Trust or granted bylaw, and may act on behalf of the Trust. Any attempt by one such Trustee to act for the Trust on other than ministerial acts shall be void. The action of one such Trustee on behalf of the Trust may be validated by a subsequent ratification of the act by a majority of the Trustees or Co-Trustees. 5.03. Trustees Power to Deal with Environmental Hazards. The Trustee shall have the power to use and expend the trust income and principal to (i) conduct environmental assessments, audits, and site monitoring to determine compliance with any environmental law or regulation thereunder; (ii) take all appropriate remedial action to contain, cleanup or remove any environmental hazard including a spill, release, discharge or contamination, either on its own accord or in response to an actual or threatened violation of any environmental law or regulation thereunder; (iii) institute legal proceedings concerning environmental hazards or contest or settle legal proceedings brought by any local, state, or federal agency concerned with environmental compliance, or by a private litigant; (iv) comply with any local, state or federal agency order or court order directing an assessment, abatement or cleanup of any environmental hazards; and (v) employ agents, consultants and legal counsel to assist or perform the above undertakings or actions. Any expenses incurred by the trustee under this paragraph may be charged against income or principal as the trustee shall determine. ARTICLE VI. SPENDTHRIFT PROVISION 6.01. General Provisions. No beneficiary shall have the power to anticipate, encumber or 8 transfer his interest in the Trust Estate in any manner other than by the valid exercise of a Power of Appointment. No part of the Trust Estate shall be liable for or charged with any debts, contracts, liabilities or torts of a beneficiary or .subject to seizure or other process by any creditor of a beneficiary. ARTICLE VII. CONSTRUCTION OF TRUST 7.01. Choice of Law. This Trust shall be administered and interpreted in accordance with the laws of the Commonwealth of Pennsylvania. 7.02. Code. Unless otherwise stated, all references in this Trust to section and chapter numbers are to those of the Internal Revenue Code of 1986, as amended, or corresponding provisions of any subsequent federal tax laws applicable to this Trust. 7.03. Other Terms. Unless the context otherwise requires, the use of one or more genders in the text includes all other genders, and the use of either the singular or the plural in the text includes both the singular and the plural. 7.04. Captions. The underlined captions set forth in this Agreement at the beginning of the various divisions hereof are for convenience of reference only and shall not be deemed to define or limit the provisions hereof or to affect in any way their construction and application. 7.05. Situs of Trust. The Trust shall have its legal situs at Cumberland County, Pennsylvania. ARTICLE VIII. COMPENSATION OF TRUSTEE AND APPOINTMENT OF. SUCCESSOR TRUSTEE 8.01. Compensation. The Trustee shall receive as its compensation for the services performed hereunder that sum of money which the Trustee normally and customarily charges for performing similar services during the time which it performs these services. 8.02. Removal of Trustee. Settlor, during Settlor's lifetime, may remove the Trustee at any time or times, with or without cause, upon thirty (30) days written notice given to the current Trustee. Upon the death of Settlor's spouse, a majority of the current income beneficiaries may remove the Trustee at any time or times, with or without cause, upon thirty (30) days written notice given to the current Trustee. Upon removal of the Trustee, a successor Trustee shall be appointed in accordance with the terms set forth in Paragraph 8.03. 8.03. Successor Trustee. The Trustee may resign at any time upon thirty (30) days written notice given to the Settlor if Settlor is living, or in the event of Settlor's death, upon thirty (30) days 9 written notice given to the current income beneficiary or beneficiaries (including a beneficiary's natural or legal guardian or legal representative), hereunder. Upon the death, resignation, removal or incapacity of the Trustee, a successor trustee may be appointed by the Settlor during Settlor's lifetime, or, after Settlor's death, by a majority of the current income beneficiaries. Unless otherwise designated, Settlor prohibits the appointment of the beneficiary's or beneficiaries' natural or legal guardian or legal representative as Trustee and any attempt to do so shall be without authority under this Agreement. The Successor Trustee shall be STEPHANIE A. GOLDSMITH. The second- successor Trustees shall be RICHARD B. KUNKLEMAN, JEFFREY B. KUNKLEMAN, PAMELA LEE NEGLEY, and KATHY LYNN KELLER (or the survivor(s) of them). Any other successor Trustee shall be a financially sound and competent corporate Trustee. Any successor trustee thus appointed, or, if the Trustee shall merge with or be consolidated with another corporate fiduciary, then such corporate fiduciary, shall succeed to all the duties and to all the powers, including discretionary powers, herein granted to the Trustee. 8.04. Exoneration of Trustee. No Trustee shall be liable for any loss or depreciation in value sustained by the Trust as a result of the Trustee retaining any property upon which there is later discovered to by hazardous materials or substances requiring remedial action pursuant to any federal, state, or local environmental law, unless the Trustee contributed to the loss or depreciation in value through willful default, willful misconduct, or gross negligence. 8.05. Indemnification of Trustee Upon Distribution. Notwithstanding any contrary provision in this Trust Agreement, the Trustee may withhold a distribution to a beneficiary until receiving from the beneficiary an indemnification an agreement in which ~:he beneficiary agrees to indemnify the Trustee against any claims filed against the Trustee as an "owner" or "operator" under the Comprehensive Environmental Response, Compensation and Liability Act of 1980, as from time to time amended, or any regulation thereunder. ARTICLE IX. REVOCATION AND AMENDMENTS 9.01. Reservation of Powers. The Settlor expressly reserves the powers to: (i) revoke this Agreement by an instrument in writing delivered to the Trustee while the Settlor is alive, (ii) to alter, amend or modify this Agreement at any time or from time to time by an instrument or instruments in writing delivered to the Trustee while the Settlor is alive, but no such alteration, amendment or modification shall increase the duties nor change the basis for compensation of the Trustee without their written consent, and (iii) withdraw from this Trust any life insurance policy or other property forming a part of this Trust, which property or the proceeds therefrom was added to this Trust by Settlor. Any such withdrawal by the Settlor shall be considered a revocation of this Trust solely with respect to the policy or other property withdrawn. 9.02. Effect of Settlor's Incapacity. 10 A. If Settlor Incapacitated. If at the time of any attempted exercise of (a) powers reserved to the Settlor or (b) any other powers to demand and receive the principal of this Trust (if any are granted in this Agreement), the Settlor is incapacitated (as defined below in subparagraph (C)), through illness, age or other cause, then the Trustee shall disregard any instructions from the Settlor which have the effect of remaking, altering, amending or modifying this Agreement in whole or in part or enabling the Settlor to withdraw from the Trust any life insurance policy or any other property forming a part of this Trust. B. Settlor's Retained General Power of Appointment. Notwithstanding the above provisions, the Settlor shall always have the right to exercise a general power of appointment, by a will, specifically referring to the reservation of this general power of appointment in this subparagraph (B), to appoint all of the Trust property to the estate of the Settlor, the creditors of the Settlor, or the creditors of the Settlor's estate. C. Definition of Incapacity. For purposes of this Trust, the Settlor or a Trustee shall be deemed to have become incapacitated upon the happening of either one of the following events: (1) Admission of Incapacity. Delivery, by hand, or by mail to the Trustee then serving, of a written instrument from the Settlor or a Trustee declaring that said person no longer considers that he or she should possess the power (as Settlor) to exercise any of the powers reserved by the Settlor in this Article IX or any other powers to demand and receive the principal of this Trust, except the general power of appointment reserved above in subparagraph 9.02(B), or the power (as Trustee) to continue to serve as Trustee, or (2) Medical Certification of Lack of Capacity. Delivery, by hand or by mail, to the Trustee then serving, of written instruments by two physicians licensed to practice medicine, one of whom must be aboard certified psychiatrist and the other of whom must be a board certified internist, that the Settlor or a Trustee no longer has the capacity, as a result of illness, age or other cause: (i) in the case of the Settlor, to exercise any powers reserved by the Settlor over the Trust under the terms of this Article IX or any other powers to demand and receive the principal of this Trust, except that notwithstanding any other provision to the contrary, the reserved general power of appointment of the Settlor, as set forth in subparagraph 9.02(B) above, shall always be exercisable by the Settlor or (ii) in the case of a Trustee, to continue to serve as a Trustee. 11 (3) Powers Personal to Settlor. The powers reserved by and to the Settlor in this Article IX shall be personal to the Settlor and shall not be exercisable by any conservator, committee, guardian or like fiduciary, except a valid Power of Attorney, nor shal_1 they be assignable to nor extend to the executor or administrator of the Settlor's estate, nor to any beneficiary named herein. Upon the death of the Settlor this Trust shall be deemed irrevocable. ARTICLE X. ACQUISITION OF UNITED STATES TREASURY BONDS ELIGIBLE FOR TAX PAYMENT; PAYMENT OF TAXES, FUNERAL EXPENSES, AND EXPENSES OF ADMINISTRATION 10.01. Acquisition of Bonds. The Trustee may, at any time, without the prior approval or direction of the Settlor and whether or not the Settlor is able to manage his own affairs, acquire United States Treasury Bonds selling at a discount, which bonds are redeemable at their par value plus accrued interest thereon for the purposes of applying the proceeds to the payment of the United States estate tax on the Settlor's estate; and the Trustee may borrow from any lender, including itself, with or without security, to so acquire these bonds. 10.02. Payment of United States Estate Tax by Bond Redemption. The Settlor directs that any United .States Treasury Bonds which may be redeemed at their par value plus accrued interest thereon for the purpose of applying the proceeds to the payment o'~ the United States estate tax imposed on the Settlor's estate, and which are held by the Trustee, sizall, to the extent of the amount determined to be required for payment of the estate tax, be distributed to the legal representative of the Settlor's estate to be used by the legal representative ahead of any other assets and to the fullest extent possible to pay the estate tax. 10.03. Payment of Death Taxes and Other Estate Settlement Costs. After the Trustee has complied with paragraph 10.02, above, and ascertained from the legal representative that all such bonds have been redeemed in payment of the United States estate tax, the Trustee shall also ascertain from the legal representative whether the legal representative has sufficient assets to pay the remaining legacy, succession, inheritance, transfer, estate and other death tuxes or duties (except the additional estate tax imposed by Section 2032(c), or corresponding provisions of the Internal Revenue Code of 1986 applicable to the Settlor's estate and imposing the tax), levied or assessed against the Settlor's estate (including all interest and penalties thereon), all of which taxes, interest and penalties are hereinafter referred to as the death taxes, interest and penalties. If the legal representative advises the Trustee that insufficient funds exist to pay all the death taxes, interest and penalties, the Trustee shall then pay to the legal representative from the trust property, an amount equal to all the death taxes, interest and penalties in excess of the funds available to the legal representative for this purposes, which payments are to be made without a~~portionment. In making the payments, the Trustee shall use only those assets or their proceeds wl~iich are includable in the 12 Settlor's gross estate for purposes ofthe United States estate tax. If the Set~lor's legal representative advises the Trustee that there are sufficient funds available to pay the death taxes, interest and penalties, then the Trustee may nonetheless pay to the legal representative from the trust property, all or any portion, as the Trustee in its sole discretion deems advisable and in the best interests of the Settlor's beneficiaries named in this Trust, of (a) any such death taxes, interest and penalties, whether or not on property held in or payable to the Trust, said payments to be made without apportionment, (b) the Settlor's funeral expenses, (c) claims and other debts of the Settlor, whether allowed against the Settlor's estate or not, (d) expenses of administering the Settlor's estate, and, (e) bequests under any will or codicil executed by the Settlor. In making any such payme~lts, other than to satisfy bequests under any will or codicil executed by the Settlor, the Trustee sha'1 use only those assets or their proceeds which are includable in the Settlor's gross estate for purp~~ses of the United States estate tax. IN WITNESS WHEREOF, the Settlor and Trustee have hereunto set their hands and seals as of the day and year first above written. WITNE S: ,, -,.,~ ,~ '~- z~ ~~~~ ~...-z-~~~,z~. (SEAL) BERNITA M. KU ::;{~~ KLEMAN, SETTLOR COMMONWEALTH OF PENNSYLVANIA SS: COUNTY 4F C11~~3~`21.~'N~ . `y~. On this, the ~ day of October, 2000, before me, a Notary Publi;;, the undersigned officer, personally appeared BERNITA M. KUNKLEMAN, known to me (or s~iisfactorily proven) to be the person whose name is subscribed to the within Trust Agreement, anc`l acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have set my hand and official Seal. Notary Public My Commission Ex~~ires~a~v~~ Not;~riai ~ea1 Teri !_. Walker, Notary Public Lemoyne F3oro, Cumberland County r,~y Commission ~~pires ,an. 20, 2~1C13 vlem~er, F~n~3vlva;~ia ASSOCiatien ~a# ~lotari2s 13 The foregoing Trust Agreement was delivered, and is hereby accepted, at Shippensburg, Pennsylvania, on October ~, 2000. f~"`~y~=~ `%aj ,~,~.~ _~- (SEAL) BERNITA M. KUNKLEMAN, TRUSTEE 14 SCHEDULE "A" SCHEDULE REFERRED TO IN THE ANNEXED TRUST AGREEMENT DATED OCTOBER r~ , 2000 FROM BERNITA M. KUNKLEMAN, SETTLOR TO BERNITA M. KUNKLEMAN, TRUSTEE ------------------------------------------------------------------------------------------------------------------- PROPERTY DESCRIPTION: 15 LAST WILL AND TESTAMENT OF BERNITA M. KUNKLEMAN I, BERNITA M. KUNKLEMAN, slow of 722 Brenton Street, S1lippensbur~, Cumberland County, Pennsylvania, 17257, do publish and declare this to be my Last Will and Testament, llerebv revoking all other prior wills and codicils made by n1e. FIRST: Family Background and Appointment of Executor. (A) Family and Background Information. 1 a111 a widow. my husband. BRUCE KUNKLEMAN. havill~ died. My children are STEPHAN[E A. GOLDSMITH, RICHARD B. KUNKLEMAN, JEFFREY B. KUNKLEMAN, PAMELA LEE NEGLE~', and KATHY Lh'NN KELLER. 'f hrou~hor~~ this Wi11. STEPHANIE A. COLDSMITH~ RICHARD B. KUNKLEIt~1.~~N, JEFFREY' B, KLINKLENI.4N, PAMELA LEE NEGLE~~, zl~l~l KATHY Lti'NNi KF LLER lwi) l h~• rel~rre~ to as "mv cllildrel?". The wol-d "iss~~c~'' will include llli cll~ltl~~e~~~ as ~-yell Lis ~~~~~ c~~l~e~- iii: ~.~~~d~~~a~>. (~~ A~~Olllrnleilt O~ I:xeClltot°. ! ~l~)~lOllll a: !"11~; l~\l:~Ltil l:\ _~l~il tii_i~;i:~:~~~~ ~~.ti~;+~'Ld1~i;''t; 1~1 i-f~'i't;'i1311~~r'_i' t~~=t~'9't'~~ 1~~ ~1S ~_,`~~'CL91i~1\ o+' ~~~~~:1~~~)1'lS)) lilit~t'; t+1~:~ ~~'~%3~t. 1111; I;l~d~~', Ali` il:.l!~~°.9 ~"',~i'~~jll:~; tt ~ol'ho1'~1tlOi1S 1+.9 ~~'('~.'~' Zi'itllt?~It L~onCi anal tii'1t110Ut ~~In~~ 1°~t~~~l~'~C1 It? ~1CCOtil1~ tt~ ~ll~', L i~~l]'1~ I~xcctntl'ix; l~~l` da~i~hter. STEPHANIE .A, COLDSMITI-L Successor Executors: My children, lZ[CHARD B. KUNKLEIi~IAN, JEFFREI' B. KUNKLEMAN, PAMEt.,A LEE NEGLEY, and KATHY LYNN KELLER, or the stnvivol~(s) of them.. to act jointly or individually. (C) (rater Vivos Trust. The inter vivos trust agreement referred to ill this Z~%'i11 i5 entitled "THE BERNITA M, KUNKLEMAN FAMILY TRUST", by and between lnyselt~~as .'ettlor and myself as Trustee, as now in effect or as may hereafter be amended. SECOND: Funeral and Last Illness Expenses; Taxes. (A) Expenses of Funeral and Last .Illness. I direct my Executor to pay n1y filileral expenses and the expenses of my last illness fi•on1 n1y estate. ~J ~' ;.~~. LAST W[LL AND TESTAIYIENT ~F BERNITA M. KUNKLEMAN PAGE 2 (B) Taxes. I direct my Executor to pay any anal all estate, inlle~'itatlce, succession, legacy, transfer and other death taxes or duties, by whatever name called, including any and all interest and penalties thereon, imposed under the laws of any jurisdiction by reason of my death Upon or with respect to any and all property included in my gross estate for the purpose of such taxes, whether such property passes Colder or outside of this Will. Without any appol'tlO11T11eilt OtherWlSe required by law and without being prorated or apportioned among or charged against the respective devises_ legatees. benelicia~'ies, transferees, or other recipients of any such property or charged against any property passing or which may have passed to any of them, I direct that any faxes so paid shall be charged against my ~'esidL~ary estate. iVly Executor- shall not be entitled to rc:imiiu~~senlent for any p01'tloil C)~ at1V SUCH taxes f~COnl a11V SUCH pel'SO11. The lOl'egC)111g pl'OVISIOnS Cll thlS A!'tlcl~ SF,C'ON~ shall zlot apple to such portion or portions of said taxes, interest and penalties ,~~ hi ch ~11a~~ berequired to be paid. oi~ «re actL~allti~ paid or ~-eirllbursed. by the T~'Llslee ol. the "l~r~lst described ii; ~'~i~'a~~ral?l~l Fl R~~"T ~ C'. ~iii;~~~,~ TH[i~~~; Ta~l~ib(~: l~'ersonal Pt-opet°t~~. Except t~~~;" tl~~ose ite1~~~~ excl~~~tlcca ~~~:i~~e~~a~1d ti~osf~ ite~~;s e~~~l~~~e~ ~~i~~e~l ii1 the ~:ett°r oflnSt3't1~tiCiPi. I bez~t~eatll all ,~~~, ta11~i~~le perso~~~9 h~-n~ert~~. i~lclt~din=.~ h~~t ilot limit~.:~i ~c> clotllin~;, jewelry, heirlo~~ms, turtlit~~i"~. l~~L>«sela~~l~.i f~~~3'~~~~s]~ij1~-:-.~ i~~:j~~;~j~~ti~.i ~1~1~L~.t~~;= ~?~{)tor ~Fel~icl4~s_ and till othel" si~llilar articles, which l owl. «i1d the i~lsurar~ce tlaL."~,~~>i„ ~~~~ ~1'y cllildre~~. living at the tsr~~e of my death, to be divided among them as tilev nlav select ire as nearly equal shares as is practical. 'Tangible personal property shall not include: (1 j any and all pi"operty used by me i~1 any business. (? > cash on hand or on deposit i~l banks, (3~ stock or securities, (~~~ anti rype of evidence of indebtedness, and (5) any life, health or accident insurance policies. if n1y children do nut survive: me, (leave such tangible peI"sonal propert~~ to the issue of clliidren per stirpes. If there is any disagreement as to distribLition, l direct my Executor to slake such distrihutio~l. ~l'11e decision of my Executor shall be final and ~iilldill~. Any ite~nls not selected or anv items which my Executor considers unsuitable for t11y children may be distributed o~ sold in the sole discretion of my Executor and, if sold, the net proceeds therefrom shall be added to the residue of my estate. ~1ny such article allocated to a minor may, as my Executor deems advisable, either be delivered to the minor or to any person to safeguard on behalf of the minor. Notwithstanding any other provisions in this Article THIRD, 1 may leave a separate, dated and unsigned Letter of Instruction, which I shall place with. my Will, containing directions to the ~~~~ LAST SILL AND TESTAMENT ®F BERNITA M. KUNKLEIVIAN :PAGE 3 ultimate disposition of certain ofthe property bequeathed under this Article TE-IIRD, and such Lettel- of Instruction shall determine the distribution of such items. FOCIRTH: Residuary Estate. I devise and bequeath all of the rest. residue and re111ainder of n1v estate. real. personal and mixed, of whatever' nature and wherever situated to which I am legally or' equitably entitled, to the then-acting Trustee of t11e I rust descrrbed 1n Par~lfrapll FIRST, (C') of this Will, to be 11e1d, administered and distributed pursuant to the terms thereof, as the same Wray be anlerlded fi'om time to tune. By this devise and bequest of my resid>rlarv estate I hereby exercise all Powers of Appointment I possess at the time of my death except any po~~~er of appointment ~~~hich I possess under the Trust descl•ibed in Paragraph FIRST (C) of this Will. FIFTH: Powers of Executor. In addition to the powers and duties as n1a~ 11a~~ti beed~ ~r'ailted else~,~~llere iii this will. but subject to any lidnitations suited elsewhere iii this ~~'i11_ tl~d~.~ l:xecutoi' sha11 lu~,~~e aild e:~erci>~ exclusive I~~.ai,a«ei~~~ent Gild coi~td'ol o~hthe estate ~~i~ci .~hL~l1. h~ ; ~~st:~ca 1\'111 tllf'_ It~ll~31111~{~ S~?CCIf`r~.: l1C)~~~~'r'S and drSCi°~tlOi:. iIi aClClrtl~i~1-i ii) t}lt' l7t)l~'~'d':~ ~lti d11~1`~ t-> ~'~'il~i'~~'1~ :~3d11~id~tll lti>;i; tlillc' l;~ Illi?+~: li,~i?i~ tht ~.`et;CLri()d' ~~\ 1~~'~:ti ~f~.~ ldl tl;~' illai~~l~eilleni. Cary :iii.? C~i~p ~)~~?~i0i'r +~)~ 111+~ t:'.St~1tK~. t}it I_`.ec.+_itt'' Si1~1!1. ~ltli~' tlld }~i->~`-ti' ~t3 (lei ~lil tlliil~`~:~ aii~ to e1~Cldte SUCH Iii>ti'Ud11el]t~, d~E;d. i)d' Otl','r dl~CtrlilCilt: ti: ia~z1~~ i~~' (~tt.iil('(1 ilecessar-v or proper. inclLidin~r the followill~ powers. all of which n~.av be exercised ~~-ithout odder of or report to any ~'c-urt: (1) "To sell. exchange o1' otherwise dispose of~ any property at airy tinge held or acquired hereunder, at public or private sale, for cash oi- on terms. without advertisement. includirl~~ the right to lease for any term notwithstanding the period of the Estate, and to ~r'ant options.. including any option for a period beyond the dul'ation of the C.StatL; except that. in lieu of any binding shareholder agreerllent or bu_y%sell agr•cernellt to the contrary, the Executor Shall 21ot be per°111ltted t0 Sell the Stocl: Ol' ally Otl1e1' OW11erS111p 111te1'eSt In airy business owned by 111e, or held in trust, at my death. without first offering the same for sale to 111V children, or without next offering the same to the corporation or business repl'esented by such ownership interest for redemption. (2) To invest all monies in such stocks. bonds, securities, 111ortgages, notes, clloses in action, real estate or improvements thereon, and an_v other property as the Executor nay i ~` LAST WILL AND TESTAMENT GF BERNITA M. KUNKLEMAN PAGE 4 deem best, without regard to ally la~~i now or hereafter enforced limiting investments of fiduciaries. (3) To retain for investment any property deposited with the Executor- llere~rnder-. (4) To vote in person or by proxy an_y corporate Stock or other security and to agree [O of tape ally Otl1e1' aCtlOll Ill regard t0 Ally 1'e01'galllZatrOrl, rller'g~'1'. COrISOlldatiotl, hquldatl011. banl.ruptcy or other procedure or proceedings affecting an}~ stock_ hoed, note or other recur-it~~ . (5) ~ho usc~ attorne~~s_ real estate brol~ers. accountants and other a~~ents. iii such ernpit)yn~ent is deemed n~;cessary or desirable, and to pav r~asollahle compensation fur their ~~~) l R:~ col~~pl'tl~lllse. fettle (~!~ ~li:llLl;;t and iw~'lll~i ~,?t. cl~'911~i11C4 1~1,. i?I~ ~t`_'tlillti~: t11~_ ~',stctl~; illi' la. it}'it,.'l: tt'~ a11`~' l~t~~ls,~ti:)~~ i~R. mt,Cll~1:.`iltll)1~ t)l ~3i,`, ctijr~Rtr~~~c~ ~': ~tit._3'~;~?ilC:ild ~~itL+.'I1Mi`~' 'tl~~,_' 9: st~?t~. ~' i ~ .i ~_~ r':'~:lcti irllt llldl..~i[i:~~i~i=':>;*,..i:~ `'ti"c'~1 ~1:~ 1 b~Dl'i't_)1', i's1~~:"lC'~ . iiil~ i~ :'~'~E1~'~' ~alr.' ti~t]1R~ i> , 1~1+>1't`il~ll3`.;, l~l~'tl~lll`^ 4>1' ~'C-ilt'e`~ 11"1 `r ~i111 ~:±1't)tl~l'I~ tl; t"1!C t_ st~iit. (8) ~1-o retain and carry on any business in which the Estate may acq~-ire an inte~r~est. to acquire additional interest in arty such business, to agree to the liquidation ill hind of arl~- corporation in which t}le Estate may Dave an interest and to carry on the business thereof; to .join «-ith other owners in adopting any form of lllarlagemellt for any business or property ire wlllcll the Estate 1llaV 11aVe all lrlterest, t0 beCOnle or relllalll a pal'tllel'. gcr1eral Or' llrlllted, ill I'egard to ally SLlCl7 bllslneSS Or' propel"ty alld t0 hold the StOCl~ or otllel' seCtir'ItreS aS ar1 111~~eSlillerlt. ar1d t0 elllploy a~ellts and COnfer- Orl then? alrtllor'rt~~ t0 marla~e alld operate the business, property or corporation, without liability for the acts of such agent or for any loss, liability or indebtedness of such business if the management is selected or retained with reasonable care. (9) To register any stock, bond or other security in the name of a nominee, without the addition of words indicating that such security is held in a fiduciary capacity, but accurate records shall be maintained showing that such security is a Estate asset and the Executor shat l .. ~ ~ ~. ~f -EAST WILL AND TESTAMENT ®F BERNITA M. KUNKLEMAN PAGE 5 be responsible for the acts of such nominee. (B) Whenever the Executor is directed to distribute any Estate assets in fee simple to a person who is then colder t~.vent_y-one (2l) years of age, the Executor steal I be authorized to hold such property in Trust for such person until he/she becomes twenty-one (2l) years of age, and in the mealltllile shall Ilse StiCl1 pai'L Ol~tlle lI1COllle aild the prlnClpal Oj`LhC', Estate aS the Exel'litol' nlay l.,C'elll necessar~~ to provide for the proper support and education of such person. Lf such person should die before hecoming twenty-one (`? 1) years of age. the property tP1ei1 remainin<~ ii~~ trust shall be distributed to the personal representative of such person's estate. (C) In making. distributions from the Estate to or for the benefit of an~~~ minor or other person unde~~ a fe~~al disability-.the Executor need not require the appointment ol~a ~r~iardian, ~~rt shall be arlthori_z.ed icy pay or deliveh the salve to the ctlstodi~~n ot~stich pe~-s~~h. tt~ p~ ~~ t~,l~ clelil~~e1- th~~ sal»F~ to s1<leh pel-s~,~>~~ witl~o~.~t the inte~-veiltioll of a guardian, t~t> pz~, ~>r deli;~el~ thL s~zl~~t t~,~ <: lr~~ al z~~~~rdi~r. i~$ silch i?el'~(~l ~. If Olle f1aS al i'eac'4~~ been appoillteCl- C~?~ t{:i L1Se t~l~ Sanl~' t~)1° the 1=~~ 1-1~ ~ + ~i ~Li~ l i ~~1'Si)1"i. 7 7 (1~P) iii tl3u %h sl~ilrS~il~eiii'~'i t13~~ l-:Cat' cillt"i ~t~i; ~~;~"i`.>301~ int~'~ ~'~f~`l;' l -_ t'~ ,~ :~" c ~`!'.~'~~ ~ -,' ~;:~~,i:iiliii S~l~il l3L r`3~It1't01'1IZl~ tL> ;hake the diStl'I~~l1C1i~13 sll~d Cia~l:yi{J 1', 11? Ii~lOllt''i ~,>' lik l~~_Ii1C~, +~>~' ~~il~ll. i'eg~ia'Ch~'s~ ~~i l!"1~ 1~asis ~Or ill~:l>l~tleta~: pill'pOSeS Os an~~ pfU~~c.l'ti' Clistrl~~h~~L~ ~)'s ~i~~,'l~l~~~. s~± ~tiln~~, al1C, t ~~,_ dlsti•ibutlC)n and dlV'iS1C111 Made and the Val Lies established hV the Executor Shall he~ billdlll~ and COIICItlsiv~ oil all pei'SOiIS taking hel•elindel'. 1 he ExeClitol' May Ill illakillg Stich diSCl'I~~11t1011 oi' dlvlsloll allot undivided interests ii; the sa11~e propert~~ tz~ several trusts or shams. (E) ~hhe Executor' shall be authorised to lend or borrow, including the right to lend to or borrow from any trusts which I may have established during life or by tivill at an adequate rate of interest and with adequate security. and upon such teri~~s and conditions as th-e Executor shall deem fair and equitable. (F) The Executor shall be authorized to sell or purchase at the fair marl.et value as dete>-ri~ined by the >/xecutor, any property to or from an_y trust created by me during life or by Will. even tllougll the same person or corporation may be acting as Executor of my estate or as Trustee of any of my other trusts. (G) The Executor shall have discretion to determine whether items should be charged or i~~~`~ LAST WILL AND TESTAMENT OF BERNITA M. KUNKLEMAN PAGE 6 credited to income or principal or allocated between income and principal as the ExecLrtor may deem equitable and fair Colder all the circumstances, including the power to amortize or fai 1 to amortize a»}~ part or all of ally premium or discount, to treat any part or all of the profit resulting from the maturity or sale of any asset, whether purchased at a premium or at a discount, as income or principal or apportion the same between income and principal, to apportion the sales price of an_y asset between income and principal, to treat any dividend or other distribution of any investment as income or principal, or apportion the same between income and principal, to charge any expense against income or principal or apportion the same, and to provide or tail to provide a reasonabic reserve against depreciation or obsolescence on any assets subject to depreciation or obsolescence. all as the Executor ma~~' reasonabl_y dee~n~ equitable and jLlst under all the circumstances. If the Executor does not exercise the above discretionary polver, the cash or accrual allocation steal l he in accordance with Chapter ~l of Title ?0 of the Pennsylvania Consolidated Statutes. o!" the corcespol~thn~~ provisions of sLlbsec~~lel~! state 1~1~.~. (~-~; l~~at anv ti11~e the total fair ma1-ket ~ aloe of tint assets oY ally trLlsi ; sal~lisl~eci of tip t_~~~ C~ltlflli~~l+L1 i1~i'~:Llililt'.i' Is s(~ Sl3lali that ille L~)1'~lt)1'at~' l 1~L1si'.:e~s ai111u~11 le:: ~=J1 iill13111'.5te1'!!Z'`j the tI'Ld{- iti:~i)L11C1 ~~L ~Ii~ il:i1111i7L111~1 ~_1l11~Lla~ f~~ s~~ tc~1'tll ill the i ~1't~stt~' ~ I'e~.~Llla1'l~•. j_Ll~~~l`~x~~~_: ~w~~ ~~,~~11'~iir ~~ t~ Lll,'_i~: Ctl~'~;t, tl-tc i i Llstce 1I.3 !ts Ll1Cl~etlt)!~~ Shall 1~~.' allillol'i~'~~~t 1= tei'1,~liiate s~1C'l; t1~USI ~?! :? :i~~'clde l~t~~ lt+ eStabllsl? Sil~~~a tl"Llsl. a1~d 111 sLi;:,ll tr'v~'11t tilt' p!'~~pert~' ill~il l~elrl 111 t~l' tt? ~11' disti'11~L1tt:°i ti', sL1~'l~~ ti Lls Sl~~li9 be distributed to the persons who are then o1' would he entitled to the il~con~e of~ sLlch trust. 1 i~ tl~1e amount of income to be received by sLlcl~l persons is to be determined in the c~iscretioli ot~the ~~~rustee. then the Trustee Shall dlstrrbldte the pl'Opel"tti' ar11or1~ SLlt:.l1 0~ the perSOns tt~ tib~llL~i11 the T!'Llstee !S authorized to distribute income. and in such proportions, as the Trustee i!- its discretion shall deterrnin~. (1} Except as otherwise provided in this Will. when the authority and potvcr under this ~Uil1 is vested i!1 two (2~} or more Executors or Trustees, the authority and power's are to be held ,jointly by the Executors or Trustees, respectively. A majority of the Executor's or Trustees may exercise any authority or power granted tinder this Will or granted by law, anci r1~ay act under this Will. Any attempt by one such Executor or Trustee to act under t11is Will on other than ministerial acts shall be void. The action of one such Executor or Trustee under this Will may be validated by a subsequent ratification of the act by a majority of the Executors or Trustees. SIXTH: Ri~,hts and Liabilities of Executor and Trustee. "l X" ~` ., LAST WILL AND TESTAMENT ®F BERNITA M. KUNKLEMAN PAGE 7 (A) No bond or other security shall be required of any Executor. (B) This instrument always shall be construed in favor of the validity of any act or OI111SS10n b~' any Executor, and any Executor shall not be liable for any act or omission except in the case of gross negligence, bad faith. ol" fraud. Specifical ly, in assessing the propriety ofany investment. the Ductal i performance of the entire Estate shall be taken lllto aCCOt_lnt. (C) Each Executor shall be entitled to receive reasonable compensation foh services actually rendered to I~,y estate_ in an amount the Fxecutol' normally and customaril~% charges for performing similar services during the time ~~°hicl-9 he/she perlocnls the services. SEVENTH: Tat Elections, ~.=~) ~1~ Cltterlllt111ng die tstflte. 111h~9~1tanC:~ ~191~1 IiIC°~~~113C'til~~ l9al~lht~' 9'~Ea1=19i`~ ~i~ 9i~11, ~:St~if~'a thy: ~~,x~~utC~i~'s decision as to all ~~~~'ailable ta:~ elections shall be conclusive o91 X111 ct_~9j:'C9~911;C~. 19~ Lie~Ci?I'~1~i91CC t~ 9ti1 11'~~' ~eC~9C~`ti ~~~?~~a) a91C.1 ~~,'9t11C-llt t'egar"C~ t~> l~li~'t~ltii ~~ 1~edei'al ~ti~i1.i; ~~i':. 1'ti:lll'9i I: _.:$1i~11~~ t:le=':+. 9'?V E xc~Cl9tti~ S iii ~ IC)~~tt st9 n']_i~:l tea ~' ~C ,~ ~ ~; ~ ,,,-.~~: -} ',~ ,1~` ~:~ ~, , 1 t1~ ~. ~,d"ai ~.i3~i~ ;i 9~ ~ll_~i,11~` ~ "~i .,fl ~ ~7~'? ~;, ~'~c iil~~%i1i91 ~iili~)~i93i C:i~ 1-~ 111 ~lil~~ C`~~tl~}i~ ~1i1'~' ~c11'~9"c7`L9C~ii Sl~:l~~}'~ii~~; ~:1"~t9~~~j~'3~ :'lilC~; li~t~~`~ ii::,~~9i~ Ld'.l~~t'3't~11;. ~~ lip. (B) ~~'he Executor may, in its discretion. determine the date as of which my ~~ross estate shall be valued. for the purpose of determining the applicable tax payable bti~ t'easo« ol~.~~~~ death. (C) The Executor may, ill its discretion, decide whether all or any part of cer-tait~ deductions shall be taken as income tax deductions (even though they 1~1ay equal or exceed the taxable InCC1111e C?f 111' estate alld Whethel" Or nOt clal[lled Ol' Of benefit 011 11~y eStat~~s 191COITle ta~~ return) or as estate tax deductions when a choice is available: and its the evert that all car any part of such deductions are; taken as income tax deductions, no adjl_ISt111ent of income and principal accounts in my estate shall be made as a result of such decisions. EIGHTH: Spendthrift Provision. No beneficiary shall have the power to anticipate, encumber or transfer his or her interest in the estate in any manner other than by the valid exercise of a power of appointment. No part of the estate shall be liable for or charged with any debts, contracts, liabilities or torts of a beneficiary or subject to seizure or other process by any creditor of ,.; .~ LAST WILL AND TESTAIVIENT OF BERNITA M. KUNKLEMAN PAGE 8 a beneficiary. NINTH: Definitions and General Provisions. (A) Survival. Any bene~l-iciary who dies within sixty (60) days after my death shall be considered not to have survived me. (Bj Captions. The captions set forth in this Will at the beginnin~~ of the various articles hereof are for convenience ofreference onl`j and shall not be deemed to del-isle or [unit the provisions hereof or to affect in any way their construction and application. (C1 Children. As used in this Will. the words "child" anti "children" shah include persons ~~~ho ~~1-e le~ali~~ adopted alld the issue o~t~said persons. w[~ether bo.-1~ in or orlt of1~,~edlr~cl:. so 1~~11~~ as all~~ person 1~01-~1 out of wedlocl: is ack~lolwled~eci il~ a ~~~ritte,~ illstrunle~~i~ exec~lte~~ 1,~,~ t~i~~~~ ~~:~~ ~~I~tl~eir lla~.il~-~~l p~lrcl~t~ ~~-ho is a descendant ofmine to be the child ol~said descei~da~~~. ~hhe i~~~~r~~i '°i.;su~"shah in~l~l~_i~_ ~1Ls~~tinda~~t~ c~~~ all ~eneratiolls inclzl~lin~ adopted pe~~s~>»~. ~~ ~,,_~~;thLll~lt~~~.~. ~_ilild shtlll ~~ +:i3st~l;~l?~1'{'sl ~'.'~ lli'l~l~ ~l+_ t[iE' death t7~~1~3;; j~~i~r:iit. "~h~~ ilil"11~ tC> :;;~ O ~1~` aai~~~~t(~sl ~~ ~!~_~ '_)~~1 :liil~ ~~~~ t ~li~~fl~eii SLititi~'~~tl:l"i1 ~~i tll~~' ~ `:t'i:~.l[lilll l~l thl `~`~'lll sh~lll 1101 t1pLl~it :'l~ 1''~ti~?~it' illy:, j`'< (L~) Code. ~~nless otherwise stated. all references il~ m~~ ~~'ill to sec~:ion find chapter numbers are to those of the Internal Revenue Code of I9g{~, as amended. of the corresponding provisions of any srllisec~uent federal tax la~~~s applicable to 11~1v estate. {E) Other terms. The use o[~any fender includes the other fenders, and tl~~e use of eitl~ler the singular or the pl~u-ai includes the other. {N~j Powers of Anointment are Exercised. I-3v this Will [ exel-cise any alzd all Powers of Appointment which I possess at the time of my death except any power of appoil~tment wllicl~ [ possess under the Trust described in Paragraph FIRST (C). above. LAST WILL AND TESTAMENT OF BERNITA M. KUNKLEMAN PAGE 9 IN WITNESS WHEREOF, I, BERNITA M. KUNKLEMAN, the Testatrix, have to this lny Last Will and Testament. typewritten on ten (10) pages, including the Acknowledgl11el1t and Affidavit, Set lily ha11d and seal tills ~ day of October, ?000. ~1; . , BERNITA M. KUNtiLENIAN Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us_ who have llereunto subscribed our nal~les at her request, as ~-witnesses 1lereto. in the presence of the said ~hestatrix. and in the presence of each other. Each of us further declares that he or slle believes the Testatrix tv be of sound mind and menlorti~. The pl-ecedin~ instr~l~1~~~nt ~:•oa~sists oftllis and nine ~~)) other ccd~~lsec~~t;l~ei~~ ti~-~llbe~'eci t~~p~t~~~~rittei~ !~a`=e~ i3~ci~~clin~~ t11~ ~~c1~.l~t~~-~ 1~c~~~~~lr~n~ ~~~~ci At~i~a~z~~i~. ;;, ~, .. ._ -- _, J ~ . „ ~ _.. _ . __ ,~<ti . t..: r " ~., !; ~; „ter' ~ 1 i ~._.- --f-- - - ~pl'lllt i1an1~'~~?~ ,, =~ b r a / / ~~ residing, at ~ ~ _,~, ._._ (pi'lllt 11ame ) ACI~NOWLElDGMENT ANI) AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~.I~W1 ~RL~N~ SS: The Testatrix and the witnesses whose names are signed and subscribed to the attached or foregoing instrument, being first duly sworn and qualified according to law, do hereby acknowledge, depose and say to the undersigned authority, that the Testatrix signed and executed the instrument as her Last Will in the presence of the witnesses; that she signed it willingly or willingly directed another to sign it for her; that she executed it as her free and voluntary act for the purposes therein expressed; that each of the witnesses were present and saw the Testatrix sign and execute the instrument as her Last Will; that each subscribing witness in the hearing and sight of the Testatrix signed the will as witnesses; and that to the best of their knowledge the Testatrix was at that time eighteen years of age or older, of sound mind. and under no constraint or undue influence. J' 1 i r Testate ~~, ~~ ~ - ( ~~ .~_ . .. _~~w~ , ., ~; ~ ,, ~ i - - = ---- --7 -------- r i ~~i 1i1~~ 3`9 i „'--" - /? `~~ ~°~ ; itn s Sworn to or affirmed, subscribed to, and acl~nowledged, before me by_ tl~e above-named Testatrix and witnesses, this ~ day of October, 2000. l Notary Public My Commission Expires: Notarial Seal Teri !_, Walker, Notary Public 1_emflyne f3oro, Cumberland County ivty Commission E~cpires Jan. 20, 2003 Member, Pennsylvania Association of Notaries Main File No.. Pa a #1 of 1J SUMMARY OF SALIENT FEATURES Subject Address 722 Brenton Street Legal Description Deed Book Vol. City Shippensburg County Cumberland State Pa Zip Code 17257 Census Tract 0132.00 Map Reference 32331871019 ~ Sale Price $ Date of Sale Borrower Estate of Bernita Kunkleman Client Estate of Bernita Kunkleman Size (Square Feet) 1,647 Price per Square Foot $ Location Good Age 42 Condition Good Total Rooms 7 Bedrooms 4 Baths 2 Appraiser Tim L Ausherman GAA Date of Appraised Value 6/9/2010 Opinion of Value $ 164,500 Form SSD2 - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE Ausherman Bros. Real Estate Inc. Main File N Pao Pao ge #2 of 15 Borrower Estate of Bernita Kunkleman File No. Pro erty Address 722 Brenton Street Ci Shi ensbur County Cumberland State Pa Zip Code 17257 Client Estate of Bernita Kunkleman APPRAISAL AND REPORT IDENTIFICATION This Appraisal Report is ~ of the following types: ^ Self Contained (A written report prepared under Standards Rule 2-2(a) , persuant to the Scope of Work, as disclosed elsewhere in this report.) ®Summary (A written report prepared under Standards Rule 2-2(b) , persuant to the Scope of Work, as disclosed elsewhere in this report.) ^ Restricted Use (A written report prepared under Standards Rule 2-2(c) , persuant to the Scope of Work, as disclosed elsewhere in this report, restricted to the stated intended use by the specified client or intended user. ) Comments on Standards Rule 2-3 I certify that, to the best of my knowledge and belief: -the statements of fact contained in this report are true and correct. -the reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. - I have no (or the specified) present or prospective interest in the property that is the subject of this report and no (or the specified) personal interest with respect to the parties involved. - I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. - my engagement in this assignment was not contingent upon developing or reporting predetermined results. - my compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. - my analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice, - I have (or have not) made a personal inspection of the property that is the subject of this report. (If more than one person signs this certification, the certification must clearly specify which individuals did and which individuals did not make a personal inspection of the appraised property.) - no one provided significant real property appraisal assistance to the person signing this certification. (If there are exceptions, the name of each individual providing significant real property appraisal assistance must be stated.) Comments on Appraisal and Report Identification Note any USPAP related Issues requiring disclosure and any state mandated requirements: APPRAISER: ~~ SUPERVISORY APPRAISER (only if required): ' /w f ~ , Signature: ~ Signature: Name: Tim LAu er n Name: Date Signed: ;1%1 /2011 Date Signed: late Certification GA000149L State Certification #: or tale License #: or State License #: _ __ ___ State: PA State: __ _ Expiration Date of Certification or License: 6/30/2011 Expiration Date of Certification or Licenser Supervisory Appraiser inspection of Subject Property: Effective Date of Appraisal: 6/9/2010 ^ Did Not ' .~~ Exterior-only from street ~ J Interior and Exterior Form IDO6 - "WinTOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Ausherman Bros. Real Estate Inc. RESIDENTIAL APPRAISAL SUMMARY REPORT Main File No.. Pa a #3 of 15 Pro a Address: 722 Brenton Street City: Shippensburg State: Pa Zip Code: 17257 ~ __ ' Coun :Cumberland Le al Descri lion: Deed Book Vol. ___ _ __ _ w . Assessor's Parcel # 3233 1.871019 'm _ `__ Tax Year: 2011 R.E. Taxes: $ 2 591 S ecial Assessments: $ 0.00 Borrower ~t applicable) Estate of Bernita Kunkleman __ ~ Current Owner of Record: Estate of Bernita Kunkleman Occupant [_ ] Owner ',_ Tr Want ~' Vacant ^ Manufactured Housin - r~ -- -- --- Pro'ect T e: PUD ^ Condominium ^ Cooperative ^ Other (describe) _ HOA $ ^ per year ]_] month - - - --_ Market Area Name: Shi ensbur Ma Reference: 25420 Census Tract: 0132.00 The ur ose of this a raisal is to develo an o inion of: Market Value as defined , or LJ other e of value describe)- This re ort reflects the followin value if not Current see comments : Current the Ins ection Date is the Effective Date) 'xl Retrospective ^ i Pros ective z __ A roaches develo ed for this a raisal: Sales Com orison A roach ^ Cost A roach ^ Income Approach (See Reco_n_ciliation Comments and Scope of Work ~- ~. Pro a Ri hts A raised: ®Fee Sim le ^ Leasehold ^ Leased Fee ~] Other (describe)- _- - - ---- Intended Use: The intended use is for the estate of Bernita Kunkleman - N q Intended Users b name or e : Estate of Bernita Kunkleman Client: Estate of Bernita Kunkleman Address: - - -- -- - -- A raiser: Tim L Ausherman GAA Address: 229 North Second Street Chambersbur PA 17201 Location: Urban Suburban Rural Predominant One-Unit Housing Present Land Use Change in Land Use Built up: ^ Over 75% ®25-75% ^ Under 25% Occupancy PRICE AGE One-Unit- 90 % ®Not Likely Growth rate: ^ Rapid ®Stable ^ Slow ~' Owner 95 $(000) (yrs) ?-4 Unit % ^ Likely * ^; In Process t= Property values: ^ Increasing ^Stable ®Declining ~ Tenant 5 90 Low_ 10 _ Multi-lJnit__ _ % * To: a' Demand/supply: ^ Shortage ^ In Balance ®Over Supply ®Vacant (0-5%) 250 Hi h_100 Comm'I % _ N'> Marketin time: ^ Under 3 Mos. ®3-6 Mos. ®Over 6 Mos. ^Vacant > 5% 150 Pred 50 vacant 10 ~° _ o Market Area Boundaries, Description, and Market Conditions (including support for the above characteristics and trends): Bounded by Route 11 to the north, Q Route 81 to the south, Walnut Bottom Rd to the east and Fayette St to the west Subiect_pro~ertv is_located within the development known as ~r Hallwood Heights. The area is within easy access to shopping and employment in the Shippensburg area,_Overall market conditions have been _. __ .. slow within the area with little turnover. w. Q -- -------- - -- - - --- ---- Dimensions: irre ular Site Area: 48 acres Zoning Classification: Residential Description: Residential use Zonin Com liance: '~ Le al ~! Le al nonconformin randfathered ^ Illegal [j No zonin Are CC&Rs a licable? ^ Yes ^ No ®Unknown Have the documents been reviewed? L Yes i _,; No Ground Rent it a licable $ / Highest & Best Use as improved: ~ Present use, or ^ Other use (explain) Actual Use as of Effective Date: Residential use Use as appraised in this report: Residential Use Z _ __ Summary of Highest & Best Use: Highest and best use presently is a single family home. a ~; Utilities Public Other Provider/Description Off-site Improvements Type Public Private Topography Level ~` w Electrici tY ® ^ _ v Street Asphalt J , Size typical Ca ~` Gas ® ^ Curb/Gutter concrete ~; 1 Shape rectangular Water ® ^ Sidewalk Concrete ~~' ' Drainage adequate Sanitary Sewer ® ^ Street Lights street > ' _ View A v erage Storm Sewer ® ^ _ Alle none '~_ ; _ _ _ Other site elements: ^ Inside Lot ®Corner Lot _ ^ Cul de Sac ^ Under round Utilities ^j Other describe FEMA S ec'I Flood Hazard Area ^ Yes ~ No FEMA Flood Zone X FEMA Ma # 42041C0342E FEMA Map Date 3/16/2009 Site Comments: Site is rectangular in shape. General Description Exterior Description Foundation Basement ! ]None Heating Rad # of Units 1 ^ Acc.Unit foundation Block/av Slab none---- _ Area Sc. Ft. _ 1 296 Type Rad # of Stories 2 Exterior Walls Brk & al/avg Crawl Space none % Finished 50 Fuel elec _ _ _ Type ®Det. ^ Att. ^ Roof Surface asphalUav Basement full __ _ Ceiling tile - Design (Style) S IiUav Gutters & Dwnspts. alum/av Sump Pump I_] Walls panel Cooling ': ; ®Existing ^ Proposed ^ Und.Cons. Window Type Double Hun /av Dampness ~I Floor c t Central ac __ __ Actual Age (Yrs.) 42 Storm/Screens Yes/av Settlement noneobs _ Outside Entry ye_s__ Other z ~ Effective A e rs. 20 Infestation None obs _ Interior Descri tion A li p pp ances Attic ^ None Amenities Car Storage [ ~ None _ _ Floors Hdw c t vin/ ood Refrigerator p7 Stairs [_~ Fireplace(s) # Woodstove(si # 1 Garage # of cars ( 1 Tot.) __ _ __ _ ____ Walls taster/ d Range/Oven ~ Drop Stair ^ Patio none Attach. - -_- _ - - - Trim/Finish wood/av Disposal ~ Scuttle ®Deck None Detach. W _ ----- Bath Floor cerm/av Dishwasher ]Doorway ^ Porch Enc orch Blt.-In 1 -~-- ~ --- Bath Wainscot cerm/av Fan/Hood ~ Floor ^ Fence none-- Carpor[ O Doors hollc/avq Microwave ®Heated ^ Pool -None __ ____ _ __ __ Driveway Z Washer/0 er ^ Finished ^ Surface as halt ~ Finished area above rode contains: 7 Rooms 4 Bed rooms 2 Baths t,647 S uare Feet of Gross Livin Area Above Grade g Additional features: Enclosed rear porch open front porch oak kitchen cabinets. Subject property is a 4 level split level home. The first two V _ levels would be considered basement, lowest level has a family room and one unfinished room, 2nd Ievelfamily room and bath. o Describe the condition of the property (Including physical, functional and external obsolescence): Overall condition is good,no adverse factors were observed. ' FiESIUENTIAL _ .~ e ~ ~.... .,~ .... .,,.,, „ .,,,,,,,~ ~,~~~ .,,. ~,.N~,,.,,,~~,.,,~~~~~~„~~~,.,, ..~~~~„~~ ..~~«~~~ N~~~~~ ~,,~~~~, °w~~ , a is iii~uc, ui~ iiiuai ue acniwwieuyeu Hilo cieuneu. Form GPRES2 - "WinTOTAL" appraisal software by a la mode, inc. -- 1-S00-ALAMODE 3/2007 Main File No.. Page_#4 of 15 RESIDENTIAL APPRAISAL SUMMARY REPORT FileNo.: ~ My research did did not reveal any prior sales or transfers of the subject property for the three years prior to the effective date of this appraisal. Data Sources : Cumberland Count Courthouse _ O' 1st Prior Sub'ect Sale/Transfer Analysis of sale/transfer history and/or any current agreement of sale/listing: The subject property has not transferred r Date: within the past three years. Comparables sales have not sold 1 2 months prior to current sale. Price: ------ w Sources :Courthouse _ _____-__ r z 2nd Prior Sub'ectSale/Transfer _ _ -___- _ d~ -- Date: Price: __ - __ _ _ - - Sources _ SALES COMPARISON APPROACH TO VAL UE if develo d The Sales Com arison A roach was not develo ed ror this a praisal. FEATURE SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE #_ 2 __ COMPARABLE SALE # 3 Address 722 Brenton Street Shi ensbur Pa 17257 9745 Forest Ridge Shi ensbur Pa 17257 10118 Red Maple Lane Shi ensburg ,_Pa_1725.7_ ____ _ 623 Brenton St T Shi ensbur Pa 1726.7_ Proximi to Sub'ect 2.56 miles SW 1.98 miles SW 0.17 miles SW Sale Price $ $ 165 000 .. S 180 500 $ 155 000 Sale Price/GLA $ /s .ft. $ 120.61 /s .ft. $ 13.4 30 ~sg ft. __ _ _ __ ____ $ 106.24 /s .ft ' Data Sources Ins ection MLS-FL7159818 MLS MLS Verification Sources Courthouse Courthouse Courthouse Courthouse VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION + - $ Ad'ust. ___ _ DESCRIPTION +~) S AdJust. DESCRIPTION + - S AdUst. Sales or Financing Concessions N/A N/A Conv 116 DOM No concess _ Conv Concess 10500 I -10,500 _ FHA 2 DOM No concess Date of Sale/Time 4/23/2010 - 10/23/2009 ~ _ - - - -- - 12/28/2009 Ri hts A raised Fee Sim le Fee Sim le _,__ __ _ Fee Simple _ _ _ __ _._ _ Fee Sim le Location Good Good Good Good __ Site 48 acres .81 Acre _ -2 000 _ _ _ _ .27 Acre _ ___ ____ 43 acre View Avera a Avera a Avera e Average Desi n S le S lit/av Bi-level Bi-lev/av Ranch/av Quali of Construction Brk & al/av Brk stucco fr/av ___ __ Stne al/av _ _ _ ___ Brk & al/av A e 42 30 _ __ 46 __ _ 48 Condition Good Avera e +5 000 __ _ _ _ Good _ Avera e +5 000 Above Grade Total Bdrms Baths Total Bdrms Baths Total - Bdrms - _ Baths -- -- _ Total Bdrms Baths Room Count 7 4 2 6 3 1.5 +2 500 6 3 _1_ __ - +5 000 6 3 2 Gross Livin Area 1 647 s .ft. 1 368 s .ft. +5 580 1 344 s~fti _ __ +6 060 1,459 s .ft. _ +3 760 Basement & Finished Rooms Below Grade Part Basement Fam rrri Full Basement Fam5 bath den -5,000 _5 000 Full Basement Fam den bath _ _ _I_ ___ -~i,000 _ -`.i 000 Full Basement Unfinished _ -5,000 +5,000 Functional Utili Avera a Avera e Avera e i Average Heatin /Coolin Rad/ac Base/ac Rad/ac ' Rad/ac _ Ener Efficient Items Insul wind Thermo _ _ Insul wind ; Insul wind a Gara a/Ca ort 1 car 2 car -5 000 - -_ - 1 car ____ I - - 2 car -5 000 ~ Porch/Patio/Deck Enc orch orch Porch +2 000 Porch _ +~~ pp0 Porch +2 000 a Kitchen Std kitchen Std Kitchen ___ ---1- Std kitchen _~ __ ~ --= _ Std kitchen '4 p N Fire laces Other 1 f I None None None +1 000 _ None __ None I - +1 0_00 1 f I None _ Q a g Net Ad'ustment otal + - $ - 920 - - I _~ + ~ S ~ -6 440 ICI + ^ - $ 5 760 v N Adjusted Sale Price of Com arables Net 0;6 % Gross 20.0 ' % $ 164 080 Net 3.6 % Gross 19.1 % $ 174 060 Net 3.7 % Gross 16.6 % , $ 160 760 4 ~ Summary of Sales Comparison Approach are slow within the marketplace with Subject property has been listed for sale for $189900 on market for 127 days.Overalf market conditions little turnover. Due to a request from the heirs a portion of the basement was included in living area, the second level of basement has a small portion that is below grade whether included either way_as below~rade_liv_ing_area or above grade living area, makes no difference in final opinion of value. Indicated Value b Sales Com arison A roach $ 164 500 m R ESI DENTIAL ~upynyrnwi cuui uy a is moae, me i ms rorm may oe reproouceo unmoaniea wimou[ wnRen permission, However, a la moae, me must be acKnowletlge0 and credited. Form GPRES2 - "WinTOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE 3; 2007 RESIDENTIAL APPRAISAL SUMMARY REPORT ~;~~u~. (Main File No.. Pa e #5 of 15 COST APPROACH TO VALUE if develo d The Cost A roach was not develo ed for this a raisal. Provide ode uate information for re lication of the followin cost fi ures and calculations. _ _ Support for the opinion of site value (summary of comparable land sales or other methods for estimating site valuel: The co__st approach is not applicable for this_ property due to the age and condition of the improvements. S ESTIMATED REPRODUCTION OR ^ REPLACEMENT COST NEW OPINION OF SITE VALUE _ __ _ ...__. _$ __. - - - --- a Source of cost data: DWELLING Sg Ft@ $ _$ p Quali ratio from cost service: Effective date of cost data: - - - -- __ S Fg t @ $ _$ __ _ a Comments on Cost Approach (gross living area calculations, depreciation, etc.): _ _ __ Sq Ft. @ $ _$ n: - ---- - --- --- ------- S Ft. @ _ 4 ~ _ $ O U - -_ -----_______---- ___ -- -- _ _$ - ----- ---- - -- - - -------- -- -- Gaya a/Car art Sq.Ft. @ $ _ _ _$ Total Estimate of Cost-New _$ Less __ Physical Functional - External ~ De reciation _ _ _ _ _$( De reciated Cost of Improvements _$ __ - --- _.. "As-is" Value of Site Improvements _ _.___ _$ _$ Estimated Remainin Economic Life h re wired : Years INDICATED VALUE BY COST APPROACH ___._.._________.__.._._.. _$ s INCOME APPROACH TO VALUE if develo ed The Income A roach was not develo ed for this a praisal. a Estimated Monthl Market Rent $ N/A X Gross Rent Multi tier N/A = $ N!A Indicated Value by Income Ap roach a --- - -- Summary of Income Approach (including support for market rent and GRM): a _ _ -- - - --. a - --- -- -- _ - --- W -- -- -- _ _ - - - O U Z ------- - -- -- - _ _- - --- _-- - PROJECTINFORMATION FOR PUDs if a licable The Subject is art of a Planned Unit Develo ment. _ Le al Name of Pro'ect: o Describe common elements and recreational facilities: -- _ - - -- c: -- - ---- _ - _ __ _-__ -- Indicated Value by: Sales Comparison Approach $ 164 500 Cost Approach (if developed) $ N/A Income Approach (if developed) $ N/A Final Reconciliation Emphasis was placed on the sales comparison approach to value which is best reflective of market value. Cost approach approach was not developed due to age of the subject property and amount of depreciation that has taken place. Income approach was developed and provides additional support for the indication of value illustrated in the sales com,parison_approach. -- Z O _ - g This appraisal is made ®"as is", ^ subject to completion per plans and specifications on the basis of a Hypothetical Condition that the improvements have been v completed, ^ subject to the following repairs or alterations on the basis of a Hypothetical Condition that the repairs or alterations have been completed ^ subject to Z , the following required inspection based on the Extraordinary Assumption that the condition or deficiency does not require alteration or repair O U W - --- ---- -- - - - ---- --- ~ ^ This re ort is also sub'ect to other H othetical Conditions and/or Extraordinar Assum lions as s ecified in the attached addenda. Based on the degree of inspection of the subject property, as indicated below, defined Scope of Work, Statement of Assumptions and Limiting Conditions, and Appraiser's Certifications, my (our) Opinion of the Market Value (or other specified value type), as defined herein, of the real property that is the subject of this report is: $ 164,500 , as of: 6/9/2010 ,which is the effective date of this appraisal. If indicated above, this Opinion of Value is subject to Hypothetical Conditions and/or Extraordinary Assumptions included in this report. See attached addenda. ~ A true and complete copy of this report contains 10 pages, including exhibits which are considered an integral hart of the report. This appraisal report may not be W properly understood wfthout reference to the information contained in the complete report. ~ Attached Exhibits: U' ®Scope of Work ^ Limiting Cond./Certifications ^ Narrative Addendum k Photograph Addenda ~ Sketch Addendum ®Map Addenda ^ Additional Sales ^ Cost Addendum _ Flood Addendum ^ Manuf. House Addendum a ^ H othetical Conditions ^ Extraordina Assum lions ^ ^ Client Contact: Client Name: Estate__o_f_B__ernita K n kleman u __ _ _ _ E-Mail: Address: APPRAISER SUPERVISORY APPRAISER (if required) .-~ or CO-APPRAISER (if applicable) v7 W ~ ~ Q /; Appraiser Name: Tim L Ausherman GAA ~ ' ~ Supervisory or Co-Appraiser Name: ~ Company: Ausherman Bros. Real Estate~lnc.~-- - - --- - Company: va Phone: (717) 264-6715 x202 Fax: (717) 264-4973 _ __ _ _ - - __ - Phone: Fax: E-Mail: timappr(c~pa.net E-Mail: Date of Report (Signature): January 20, 2011 Date of Report (Signature): License or Certification #: GA000149L State: PA License or Certification # State: Designation: Designation: Expiration Date of License or Certification: 6/30/2011 __ Expiration Date of License or Certification Inspection of Subject: ®Interior & Exterior ^ Exterior Only ^ None Inspection of Subject Interior & Exterior -Exterior Only ! __ None Date of Ins ection: 1/19/2011 Date of Ins ection: ~ ' REST DEIVTIAL ~~r~.,y,,.~ .~~. ~, ,.,~ ,~~,.,.,., ~,,. ~~~~„ ~,.~~~~ ~~~~~ „~ ~~N~,,,,~„~„ ~~~~~~~~~~~~~ ..~~~~~~~ rv~~«c~~ Nc~~~~~„~~~ , iiuwevci, a m iiiuuc, nic niusi ue acKnuwieuyeu anu /2007 Form GPRES2 - "WinTOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE 3 Main File No.. Pa e #6 of 15 Assumptions, Limiting Conditions & Scope of Work FileNo.: Pro a Address: 722 Brenton Street City: Shippensburg_____ _____ __ State: Pa Zip Code: 17257 _ Client: Estate of Bernita Kunkleman Address: ____ __ A raiser: Tim L Ausherman GAA Address: 229 North Second Street, Chambersburg, PA 17201 ' STATEMENT OF ASSUMPTIONS & LIMITING CONDITIONS -The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis of it being under responsible ownership. -The appraiser may have provided a sketch in the appraisal report to show approximate dimensions of the improvements, and any such sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size. Unless otherwise indicated, a Land Survey was not performed. - If so indicated, the appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. -The appraiser will not give testimony or appear in court because he or she made an appraisal of the propel-ry in question, unless specific - arrangements to do so have been made beforehand. - If the cost approach is included in this appraisal, the appraiser has estimated the value of the land in the cost approach at its highest and best use, and the improvements at their contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and are invalid if they are so used. Unless otherwise specifically indicated, the cost approach value is not an insurance value, and should not be used as such. -The appraiser has noted in the appraisal report any adverse conditions (including, but not limited to, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property, or that he or she became aware of during the normal research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property, or adverse environmental conditions (including, but not limited to, the presence of hazardous wastes, toxic substances, etc.) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. -The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. -The appraiser will not disclose the contents of the appraisal report except as provided far in the Uniform Standards of Professional Appraisal Practice, and any applicable federal, state or local laws. - If this appraisal is indicated as subject to satisfactory completion, repairs, or alterations, the appraiser has based his or her appraisal report and valuation conclusion on the assumption that completion of the improvements will be performed in a workmanlike manner. - An appraiser's client is the parry (or parties) who engage an appraiser in a specific assignment. Any other party acquiring this report from the client does not become a party to the appraiser-client relationship. Any persons receiving this appraisal report because of disclosure requirements applicable to the appraiser's client do not become intended users of this report unless specifically identified by the client at the time of the assignment. -The appraiser's written consent and approval must be obtained before this appraisal report can be conveyed by anyone to the public, through advertising, public relations, news, sales, or by means of any other media, or by its inclusion in a private or public database. - An appraisal of real property is not a 'home inspection' and should not be construed as such. As part of the valuation process, the appraiser performs anon-invasive visual inventory that is not intended to reveal defects or detrimental conditions that are not readily apparent. The presence of such conditions or defects could adversely affect the appraiser's opinion of value. Clients with concerns about such potential negative factors are encouraged to engage the appropriate type of expert to investigate. The Scope of Work is the type and extent of research and analyses performed in an appraisal assignment that is required to produce credible assignment results, given the nature of the appraisal problem, the specific requirements of the intended user(s) and the intended use of the appraisal report. Reliance upon this report, regardless of how acquired, by any party or for any use, other than those specified in this report by ' the Appraiser, is prohibited. The Opinion of Value that is the conclusion of this report is credible only within the context of the Scope of Work, Effective Date, the Date of Report, the Intended User(s), the Intended Use, the stated Assumptions and Limiting Conditions, any Hypothetical Conditions and/or Extraordinary Assumptions, and the Type of Value, as defined herein. The appraiser, appraisal firm, and related parties assume no obligation, liability, or accountability, and will not be responsible for any unauthorized use of this report or its conclusions. ' Additional Comments (Scope of Work, Extraordinary Assumptions, Hypothetical Conditions, etc.): m R ES I DE NTIAL CopyngM® 2007 by a la mode, inc. This form may be reproduced unmodified without written permission, however, a la mode, inc. must be acknowledged and credited. Form GPRES2AD - "WinTOTAL" appraisal software by a la made, inc. -1-800-ALAMODE 312007 Main File No. Pa e #7 of 15 Certifications ~;~oti~. Pro a Address: 722 Brenton Street Ci : Shippensbu~____________ State: Pa Zip Code: 17257 Client: Estate of Bernita Kunkleman Address: _ __ _ A raiser: Tim L Ausherman GAA Address: 229 North Second Street Chambersbur , PA 17201 APPRAISER'S CERTIFICATION I certify that, to the best of my knowledge and belief: -The statements of fact contained in this report are true and correct. -The credibility of this report, for the stated use by the stated user(s), of the reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. - I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved. - I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. - My engagement in this assignment was not contingent upon developing or reporting predetermined results. - My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. - My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity ~Nith the Uniform Standards of Professional Appraisal Practice that were in effect at the time this report was prepared. - I did not base, either partially or completely, my analysis and/or the opinion of value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property, or of the present owners or occupants of the properties in the vicinity of the subject property. -Unless otherwise indicated, I have made a personal inspection of the property that is the subject of this report. -Unless otherwise indicated, no one provided significant real property appraisal assistance to the person(s) signing this certification. Additional Certifications: DEFINITION OF MARKET VALUE *: Market value means the most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: 1. Buyer and seller are typically motivated; 2. Both parties are well informed or well advised and acting in what they consider their own best interests; 3. A reasonable time is allowed for exposure in the open market; 4. Payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and 5. The price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale. * This definition is from regulations published by federal regulatory agencies pursuant to Title XI of the Financial Institutions Reform, Recovery, and Enforcement Act (FIRREA) of 1989 between July 5, 1990, and August 24, 1990, by the Federal Reserve System (FRS), National Credit Union Administration (NCUA), Federal Deposit Insurance Corporation (FDIC), the Office of Thrift Supervision (OTS), and the Office of Comptroller of the Currency (OCC). This definition is also referenced in regulations jointly published by the OCC, OTS, FRS, and FDIC on June 7, 1994, and in the Interagency Appraisal and Evaluation Guidelines, dated October 27, 1994. Client Contact: Client Name: Estate of Bernita Kunkleman E-Mail: Address: APPRAISER SUPERVISORY APPRAISER (if required) ,fn i/ or CO-APPRAISER (if applicable) va W ~ ~ ~/'~ / r Q //y-~"-- Appraiser Name: Tim L Ausherman GAA / Supervisory or Co-Appraiser Name: ~ Company: Ausherman Bros. Real Estate In ~ Company: rn Phone: (7172264-6715 x202 Fax: (7 ]) 264-4973 _ _ Phone: Fax: E-Mail: timappr(a~pa.net E-Mail: _ Date Report Signed: January 20, 2011 _ _ _ _ _ __ Date Report Signed: License or Certification #: GA000149L State: PA License or Certification # State: Designation: Designation. Expiration Date of License or Certification: 6/30/2011 _ _ _ _ Expiration Date of License or Certification: Inspection of Subject: ®Interior & Exterior ^ Exterior Only ^ None _ Inspection of Subject [ I Interior & Exterior ^; Exterior Only [ ~ None Date of Ins ec6on: 1/19/2011 Date of Ins ection: KC~I V tIV 1 IHL --.,..,..-- ---. _, _ ._ ...---, ......._ ._......._, _...~.~~~~~~ ~.,,, ~~,.,~~ ..,.,,~~...,,.,~~ ~~„ ,,,.,,~, . ,~~..~.~~, a ,o ~~~~ , ~~ ~,~~,~ ~~ a~~~,~w~~~y~ ,~~~ ~,c~~~r~. Form GPRES2AD - "WinTOTAL" appraisal software by a la mode, inc. -- 1-800-ALAMODE 3/2007 ADDITIONAL COMPARABLE SALES Main File No.. Pa e #8 of 15 FEATURE SUBJECT COMPARABLE SALE # 4 COMP A RAB LE SALE # 5 COMPARABLE SALE # 6 Address 722 Brenton Street Shi ensbur Pa 17257 132 Park Place West Shi ensbur Pa 17257 __ _ _ _ _ __ _ Proximi to Sub'ect 2.18 miles W Sale Price Sale Price/GLA $ ~ $ /s .ft. 111.61 /s .ft. $ .;. 150,000 _ , -- - - $ --- - $ __ _/sq.ft. _ __ - $ /sq.ft - $ -- Data Sources Ins ection MLS __ Verification Sources Courthouse Courthouse VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION + - $ Adjust. _ _ _ DESCRIPTION __ ~ +~ S Adiust. DESCRIPTION + -15 Adjust. Sales or Financing Concessions Date of Sale/Time N/A N!A _ Conv 225 DOm No concess 8/5/2009 ___ __~ __ _ j `' Ri hts A raised Fee Sim le Fee Sim le __ __ _ ___ _ Location Site Good 48 acres Avera e .32 acre ±7 500 _ _ ~ _ _ __ View Avera a Avera e - - Desi n S le S lit/av Ranch/av Ouali of Construction Brk & al/av Brk & al/av V A e 42 38 Condition Good Avera e +7 500 _. __ _ -- `- Above Grade Total Bdrms Baths Total Bdrms Baths Total Bdrms ~ Baths ! __ Total Bdrms Baths Room Count 7 4 2 6 3 1 +5 000 v Gross Livin Area 1 647 s .ft. 1 344 s .ft. +6 060 _ scLft. _ _ __ s .ft. Basement & finished Rooms Below Grade Part Basement Fam rm Full Basement Fam den bed.5 bat -5,000 _5 000 ~ --- - I -_. Functional Utili Avera a Avera e __ _ -_--- -- - Heatin /Coolin Rad/ac base/ac Ener Efficient Items Insul wind Insul wind Gara a/Ca ort 1 car 2 car -4 000 ____ __ _ _ __ _ - _---- I - Porch/Patio/Deck Enc orch orch Porch +2 000 Kitchen Std kitchen Std kitchen ' Fire laces 1 f l 1 f l __ __ ___ _ _ __ _ _ I __ Other None Pool -3 500 - -- -- -- - - U a ---- --I---- - - ~ ~ Net Ad'ustment Total ®+ ^ - $ 10 560 -_ (_ ] + I_1, - . - - S ^+ ^- $ aa, a' p v~ a a O rn W Adjusted Sale Price of Com arables Summary of Sales Comparison Approach Net 7.0 % Gross 30:4 % $ - 160 560 __ Net % Grosse.. % $ -- _ - -- - ------ --- ---- -- -- _____ _.--- Net °,6 Gross % $ -- - -- - - J Q N --- -- _ -- - - <<1J Ht51UENTIAL _ r, a -- _- -, _ - --• ~ ~ ~ ~, ~~,~N,~~~~~~ ~~,~~,~~~~~~„ ..~,~,,,,,~ ..,~.,~~, No,~~~~o.,~„~~ ~~~.vc~ci, a in iiivuc, nip iiiuaiue a~niiumeuyeu niiu ciewiea. Form GPRES2.(AC) - "WinTOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE 3/2007 Subject Photo Page Main File No.. Pa a #9 of 15 Borrower Estate of Bernita Kunkleman _ __ Pra a Address 722 Brenton Street Ci Shi ensbur Coun Cumberland State Pa Zip Code 17257 - - --- Client Estate of Bernita Kunkleman Subject Front 2~ Brenton Street Saie., Prise Gur:> Building Area i~. E, 42 Subject Rear Subject Street Form PIC8x5.SC - "WinTOTAL" appraisal software by a la mode, inc. -- 1-800-ALAMODE Subject Interior Photo Page Main Fil_e_ No.. Page #10 of 15 Borrower Estate of Bernita Kunkleman Pro a Address 722 Brenton Street ____ Ci Shi ensbur Count Cumberland State Pa Zip Code 17257 Client Estate of Bernita Kunkleman Subject living roam 722 Brenton Street Sales Price Grass Living Area 1,647 Total Rooms 7 Total Bedrooms 4 Total Bathrooms 2 Location Good View Average Site 48 acres Quality Brk & al/avg Age 42 Subject kitchen Subject Interior Form PICPIX.SI - "WinTOTAL" appraisal software by a la mode, inc. --1-800-ALAMODE Main File No.. Pape #11 of 15 Comparable Photo Page Borrower Estate of Bernita Kunkleman __-_._ __ _ -- Pro a Address 722 Brenton Street _.. __. __ Ci Shi ensbur County Cumberland -State Pa __ Zip Code 17257 _ Client Estate of Bernita Kunkleman Comparable 1 9745 Forest Ridge Sales Price 165,000 Grass Building Area Age 30 Comparable 2 10118 Red Maple Lane Sales Price 180,500 Gross Building Area Ape 46 Comparable 3 62 ~ B. enton St Sales Price 155,000 Gross Building Area Age 48 Form PIC3x5.CC - "WinTOTAL" appraisal software by a la mode. inc. -- t-800-ALAMODE min File No. . Building Sketch Borrower Estate of Bernita Kunkleman ___-_________ Pro a Address 722 Brenton Street - CI Shi ensbur Coun Cumberland _. State Pa Zip Code 1757 Client Estate of Bernita Kunkleman 15' iO Deck ^~ tO .-~._ `,y° nclosed Por `O 13' 13' Bath 3ath Bedroom Bedroom Kitchen Dining N N ;D Garage ~ nl Living Room Bedroom Bedroom Family 13' 13' o~ ~ Porch ~ o0 ZZ' Skehh by Apex Me6ne^' Form SKT.BIdSkI - "WinTOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Main File No. . Building Sketch Borrower Estate of Bernita Kunkleman ___-- Pro a Address 722 Brenton Street CI Shi ensbur Count Cumberland _ Siate Pa Zip Code 17257 Client Estate of Bernita Kunkleman AREA CALCULATIONS SUMMARY LIVING AREA BREAKDOWN Code Description Net Size Net Totals Breakdown Subtotals GLA1 First Floor 1296.0 1296.0 First Floor GAR Garage 338.0 338.0 27.0 x 48.0 1296.0 P/P Porch 176.0 Porch 240.0 Porch 90.0 506.0 Net LIVABLE Area (rounded) First Floor GLA1 27.0 x 48.0 = 1296.0 Area total (rounded) = 1296 Porch P/P 15.0 x 16.0 = 240.0 Area total (rounded) = 240 Garage GAR 13.0 x 26.0 = 338.0 Area total (rounded) = 338 1296 1 Item (rounded) I 1296 i Porch P/P e.o x 22.0 = 176.0 Area total (rounded) = 176 Porch P/P 6.G x 15.0 = 90.0 Area total (rounded) = 90 Form SKT.BIdSkI - "WinTOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE ~storical Quotes: Charting Tools for Looking Up a Security's Exact Closing Price - BigC... Page 1 of 2 More "~~ ~~~~ ~k ~ rtf M+<ir#oeE __ E~ter~€~~~JCey~~ Gl~a+"sy~,~ro~ladku~ ~ ` ~ ~ " ' . M' New Marketdata E _ _ .. _-__ _: _ H~im~ ~ 13uc~t~a ;' ~lew~ Ikrdustrle~ !: Ma~rket~ I Hlstari~! C~u~rt$~ ~i~Repert~ , ®J~dY~r~~atl7a~,1~ P~er~iurn Pra~~~ts -----x- ~_._:._. This Historical Quotes tool allows you to look up a security's exact closing price. ;;~;I Simply type in the symbol and a historical date to view a quote and mini chart for that security. - --- {,,-~~ Enter Symbol: Pru Enter Date: 6/9/2010 ,° Prudential Financial Inc Wednesday, June 09, 2010 Closing Price: Open: High: Low: Volume: 55.16 56.40 57.32 54.90 3,785,194 Go To Charting ~~ ~ No Splits 2-Month Daily Chart of Prudential Financial Inc Sponsored Links 2010 #1 Energy Stock (AEGY) Why investors consider them the next BIG ENERGY player! www.EnergyStockReports.com Top 3 Penny Stocks Get alerts on top penny stocks that explode each day up to 300%! http://www. hototc.com Get A Fixed Mortgage Now $200,000 for Only $1,014/Month, Fixed Rate for Life at LendingTree" www.LendingTree.com Turn $5K into $1,057,887 In next 24 months Trading Stock Options! FREE Book Show You How! www.VirtualinvestingClub.com Become a Schwab Active Trader today, http://bigcharts.marketwatch.com/historical/default.asp?detect=l &symbol=Pru&close_date... 7/7/2010 STONE MILL FINANCIAL SERVICES Securities .Insurance .Living Trusts .Estate Planning 3105 Meadow Lane, Harrisburg, PA 17109, X717} 545-5515 • Fax (717} 545-5701 Email: ghuff@sammonsrep.com i ,'i ~' t /~ ~ ~~j ~ fir,`-/ ~tir~~~ ~ U / ~^`'_ /~~ '~,,. ,- !~ '} ~ / ` _/,~,~ry /~ ~. r , 44 ..:9 .,..1d.. .. e. t f _._ t ~r.~ ... ~ ~ v ` } ,,~~, ,,,~ . i ~ ._ .. -t ,_ .- w r ~ ~ _ .. ,. ~ r ,R ~. f~'~~~. ~-=~~., ~ ~ .' •~ r .~-- s ` ~.>w %~ L,. [t~r(f' ,~ .~. , ~~ F ~ ~ , _. ~~ ~.. r ~ .T ;' Securities offered through Sammons Securities Company, LLC Member NASD and SIPC 01-02-2002 Page 1 -------------------------------------------------------------------------------- vapor Jet, Inc. Stock Purchase of Bernita Kunkleman -------------------------------------------------------------------------------- Compound Period......: Monthly Nominal Annual Rate..: 6.000 Effective Annual Rate: 6.168 Periodic Rate......... 0.5000 0 Daily Rate............ 0.01644 CASH FLOW DATA Start How Event Date Amount Many Period End Date -------------------------------------------------------------------------------- 1 Loan 01-01-02 200,000.00 1 2 Payment 01-01-02 1,679.32 180 Monthly 12-01-16 AMORTIZATION SCHEDULE Date Loan 01-01-2002 `~'1 O1-O1-2002 ~~'2 02-01-2002 ;/3 03-01-2002 ~`~4 04-01-2002 -'S 05-01-2002 ~6 06-01-2002 1; 7 07-01-2002 ~.'~8 08-O1-2002 ~`~9 09-01-2002 10 10-01-2002 11 11-O1-2002 12 12-01-2002 2002 Totals - Normal Amortization Payment Interest 1,679.32 1,679.32 1,679.32 1,679.32 1,679.32 1,679.32 1,679.32 1,679.32 1,679.32 1,679.32 1,679.32 1,679.32 20,151.84 0.00 991.60 988.16 984.71 981.24 977.75 974.24 970.71 967.17 963.61 960.03 956.43 10,715.65 Principal 1,679.32 687 . 72'~ 6 91 . 16~~ 6 94 . 61v' 698 , 08~, 701.57,; 705.08 y: 708.61, 712.15 .- 715.71% 719.29f 722.89 9, 436 . 19~ Balance 200,000.00 198,320.68 197,632.96 19 6 , 9 41.8 0 "~~ 196,247.19 195,549.11. 194,847.54 194,142.46 193,433.85 192, 721 . 7C~ 192,005.99 191,286.76 190,563.81 d.~`13 01-01-2003 1,679.32 952.82 726.50 189,837.31 X14 02-01-2003 1,679.32 949.19 730.13 189,107.18 X15 03-01-2003 1,679.32 945.54 733.78 188,373.40 ;;~6 04-01-2003 1,679.32 941.87 737.45 187,635.95 X17 05-01-2003 1,679.32 938.18 741.14 186,894.81 ,.~~18 06-01-2003 1,679.32 934.47 744.85 186,149.96 ~,39 07-01-2003 1,679.32 930.75 748.57 185,401.39 -'20 08-01-2003 1,679.32 927.01 752.31 184,649.08 ;~21 09-01-2003 1,679.32 923.25 ~ 756.07 183,893.01 :f22 10-O1-2003 1,679.32 919.47 759.85 183,133.16. X23 11-01-2003 1,679.32 915.67 763.65 182,369.51 24 12-01-2003 1,679.32 911.85 767.47 181,602.04 2003 Totals 20,151.84 11,190.07 8,961.77 25 01-01-2004~~ 1,679.32 908.01 771.31 180,830.73" 26 02-01-2004 1, 679 .32 904.15 775.17 180, 055 .56~- "~`'~ 27 03-01-2004/ 1, 679.32 900.28 779.04 179, 276.52 - --~ ~~~''~` 28 04-01-2004v", 1, 679.32 896.38 ~~ ' ~ 782.94 178, 493.58 '~ ~``~ 29 05-01-2004L'~, 1, 679.32 892 .47 ~=(l~~'~3 786. 853~~3.~t3 177, 706.73 ~ ~` ' 30 06-O1-2004z~1~ 1,679.32 888.53 790.79 176,915.94 01-02-2002 Page 2 Vapor Jet, Inc. Stock Purchase of Bernita Kunkleman --------------------------------------------------------------------------------- Date Payment Interest Principal Balance .,, 31 07-01-2004',- 1,679.32 884.58 794.74 176,121.20 ~ 32 08-01-2004 1,679.32 880.61 798.71 175,322.49 33 09-01-2004 1,679.32 _ 876.61 802.7~~ 174,519.78 34 10-01-2004 1,679.32 _ 872.60 ~ ~ 806.72 -173,713.06 35 11-01-2004 1,679.32 868.57 810.75 172,902.31 36 12-01-2004 1,679.32 864.51 814.81 172,087.50 2004 Totals 20,151.84 10,637.30 9,514.54 ,,37 01-01-2005 1,679.32 860.44 818.88 171,268.62 '~ :},38 02-01-2005 1,679.32 856.34 822.98 170,445.64 ,~39 03-O1-2005 1, 679 .32 ~ -- - 85~-.2.3 ~~-' 1...,: 827.09 _ ~ - ~:___ 169, 618 .55 _ i 4 0 0 4- 01- 2 0 0 5 1, 6 7 9. 3 2 ---- ------8 4 8-,-0 9.-~t:~,~-t-.~~~. __ - _,$ 3_l . 2 3-~~ ~ _~~ 16 8_, 7 8 7. 3 2 _ --- ~ 41 05-01-2005 1, 679 .32 ______843_, _94~•~~•~{'d -- - 835.38 ~~~; i~,`~ 167, 951.94 42 06-01-2005 1, 679 ~32 ,_ 83976_=~ ~~ ~ " `~ _ __ _.._ _ 839.56 ~~~-! ~ 1.6__7, 11.2.38 __ __. _- _ ~- 43 07-01-2005 1, 679.32 835.56 ~-~•~ _____- 84,3..7,6 ~~- ~~;_166,_268.62 _____ 44 08-01-2005 1, 679.32 ~ 34 y,~.ulc 831. _ t ~~~r- `165, 420.64 847 . 98 45 09-01-2005 1, 679 .32 _ `_ __ _ ____827.10, ~.,i?>.57 _ _ 8.52.2,2 `t~,~,.~ _1.64, 568 .42 ___ - _ 46 10-01-2005 1, 679.32 822_.84 ~±t.~tt- 56 .48 ~~'~•~•`~ 163, 711.94 8 47 11-01-2005 1, 679 .32 . _ 818,_.56 ~~`"7' -- . __ 860 . 76 ~y,~~,~~sT 162, 851.18 48 12-O1-2005 1, 679.32 814.26 a~t•j, ,. £ ~ -. __._ 865.06`~~'~~'" 161, 986.12 2005 Totals 20,151.84 10,050.46 10,101.38 49 Ol-O1-2006 1,679.32 809.93-~ ~ 869.39 161,116.73 50 02-01-2006 1, 679.32 805 . 58 ~~~-~~`` 873.74 ~.~~<°',~~ 160, 242.99 51 03-01-2006 1, 679 .32 801.21 .~~~~ ~~ 878.11 "~r'•'''', 159, 364 .88 52 04-01-2006 1, 679 .32 796.82 3~' ``' 882 . 50`~`d4 ~`~ Y158, 482 .38 53 05-01-2006 1, 679.32 792 .41> ~r•, .;'-~ 886 . 91~=fr ~F"~", 157, 595.47 54 06-01-2006 1, 679 .32 787 . 98'-~~:.~c` 891 . 34'~"~~ ~~ 156, 704.13 55 07-01-2006 1,679.32 783.52 895.80 155,808.33 56 OS-O1-2006 1, 679 .32 779.04 yy~.'-,'v 900 . 28 -`~v .~~154, 908.05 _ ~,~ ~ 57 09-01-2006 1, 679 .32 774.54 ~,~~.,a."1 904 . 78 `t5~--'154, 003 .27 `' 58 10-01-2006 1, 679 .32 770.02 ~>~~`~*Q~ 909 . 30 ~~W ~~ 153, 093.9.7 ~, ~ 59 11-01-2006 1, 679 .32 765 .47 J~;~ a1~ 913 . 85 ~~`°~~ "~ 152, 180.12 60 12-01-2006 1, 679.32 760 . 90 ~~~ -`~`' 918 . 42 ;.~~it~~-:151, 261.70 2006 Totals 20,151.84 9,427.42 10,724.42 61 O1-O1-2007 1, 679 .32 756.31 %;~ ~ "~",. 923 . O1 `t"'' 150, 338.69'" 62 02-01-2007 1, 679 .32 751.69 ~?7.~~~ 927.63 ~~;~,~'~ 149, 411 . 06-' 63 03-O1-2007 1, 679 .32 747.06 ",~> -~ "~ 932.26 ~", .: 148, 478 . 80,- 64 04-01-2007 1, 679.32 742 .39-1_,,,~, `~•' 936.93 ~y~~~,~i;~147, 541. 87/ 65 05-01 -2007 1, 679 .32 737 . 71~~,~,c~~ 941 . 61y1C, w'~ 146, 600.26 66 06-O1-2007 1, 679.32 733 .00 ;. <, 946 .32 ~~~.~v145, 653 .94 67 07-O1-2007 1, 679.32 ~~ 728 . 27~'~~°~•~`~, 951.05 ~~~•`~~'144, 702.89 68 08-01-2007 1, 679.32 723.51 >~~~~_~~' 955. 81 ~ ~~`iii 143, 747.08 69 09-O1-2007 1, 679.32 718.74'"`~~~~'~ 960 . 58'~;'~~ ~'~ X142, 786 .50 70 10-01-2007 1, 679.32 713 . 93~~~'~~!~"~ "•~~ 141, 821.11 965.39-r~~~;~- ~ 71 11-01-2007 1, 679 .32 709.11 ~`~`"`~~ 970.21 ~~~`~'` 140, 850.90 72 12-01-2007 1, 679.32 704 .25 ~~~~<E ~` 975.07 : ,~~~~139, 875.83 2007 Totals 20,151.84 8,765.97 11,385.87 73 01-01-2008 1, 679.32 699.38 `r~'~• ~`1 979.94 ~-t1 138, 895.89 L. y, ~, . 01-02-2002 Page 3 -------------------------------------------------------------------------------- Vapor Jet, Inc. Stock Purchase of Bernita Kunkleman -------------------------------------------------------------------------------- Date Payment Balance Interest Principal 74 02-01-2008 1, 679.32 694 .48 ~~`~~''~~ ~ __ 984.84 `~y""`~'y' 137, 911.05 75 03 -O1-2008 1, 679 .32 _ -~ ~r . - 689.56 - 921.2 989.76 '-~~ ~~~ 136 76 04-01-2008 679 .32 1, ---- ------ 684.61 `~`~~~' _ ------ -- -- -_- -_-- ' ~`~- ~ 994 .71~- ~ } 135J 926^~$--- 77 05-O1-2008 ____ 1, 679.32 - ___ __ 679.63 ~~`~--~ _ _ .~ ~~ 134, 926.89 999.69 `~`~`t~ 78 06-01-2008 1, 679.32 _ ___ _ _ 674 .63 ~~z 1, ?,~~ __ _ _ 1, 004 .69 ~~;~ ~ 133, 922.-20 79 07-01-2008 ~; 6''T9.3~- _ 669_61 ~~> 1, 009 .71 ~;,~-~.~ X132, 912 .49 _____ 80 08-O1-2008 ~;-6~:3~-- X64 .56 ~-}~„-~ ~; 1, 014 . 76 -;~,•j, ~{131, 897.73 _ 81 09-01-2008 _---------------_ .__ __-__ 1, 679.32 --____._-.----__-__-~ 659 .49 _5~-`l,:^!~ 13 0 8 7 7, 9 0 __l, 019.83 -,c,~~,cq}„ , 82 10-O1-2008 ~, 6`-'T9.32 _--- _ _ ~--___ 654 .39 ~~,{' .~~; __ _ 1, 024.93 .~~_,~-_,~ 129, 852 , 97 83 11-01-2008 1, 679 .32 6 49 . 26 - ~,~.}. ;~~~, 1, 030 . 06 ~~~~ ~ 128, 822 ._91 ___ 84 12-O1-2008 _ 1, X79.32 _ _ _ 644 .-11 ;~~~~,-~ 1, 035 .21 , ~,~~ ~~ 127, 787.70 2 0 0 8 To t a t s 2 0; 1~I :-8 4------- -------8--0~3--'7~- -~ 2~ 0-8~ : ]~---=- ---__ __. 85 Ol-O1-2009 1, 679.32 638. 94'~!'~.~,`~ 1, 040 .38 G;~1~26L747.32 86 02-01-2009 1,679.32 633.74 ~--, 1,045.58 .~~125,701.74 87 03-01-2009 ~'1~:3" 1 ~5~~k~~y 1, 050 . 81-;~.~-f~124, 650.93 88 04-01-2009 1, 679.32 623 .25 ~?.11.t„~ 1, 056 . 07 ~~~ r`~~123, 594 .86- 89 05-O1-2009 1, 679.32 617. 97 ~~`~i ~~c~'1 1, 061 . 355~,L~~122, 533.51 90 06-01-2009 1, 679 .32 612.67 "3,-t~„~~~~ 1, 066.65 ~-~},.~~,'?~121, 466.86 91 07-01-2009 1, 679 32 607 33 ~'~. ~~ 1, 071 99~~~l.~'~120~39.4~8.7 92 08-01-2009 1, 679 32 601 97 ~;~;.~, c~l~ 1, 077 35 ~ ,~5~119, 31 7 52 93 09-01-2009 1, 679.32 ~_ 596.59 v,~$:~ _ _ _ 1, 082 . 73~y-~;~+~ 118, 234 . l~9 94 10-01-2009 ~ 1, 679.32 591. 17,~y~, ~~~ 1, 088.155y.~-.c~i 117, 146.64 95 11-01-2009 1, 679.32 a 585.73 ,~-~~. ~ ( 1, 093 . 59 ti~t,;~~~ 116, 053 . 05r 96 12-01-2009 1, 679.32 58.27 ~~~, 1, 099. ~,114__,__9.54~i 0_ 2009 Totals ,1 1. -~,~1~14 - _ 12,833.70 97 01-01-2010~~ 1, 679.32 574.77 ~~~~' ~~ ,, 1 104 .55 =~ ;~ ~~113, 849.45 98 02-01-2010 ~ 1, 679.32 569.25 ,~~t~~', ~ 1, 110 . 07=;x` - 112, 739.38 ~ 99 03-01-2010 ~ 1, 679.32 563 .70 ~-:~r,~ 1, 115.62 ~=:~t~ ~~lll, 623 .76 100 04-01-2010 ,, 1,679.32 558.12 1,121.20=z~-' ~- 110,502.56 101 05-01-2010 ~'` 1, 679 .32 552 . 51,~"tl-: -~~ 1, 126.81~Ua.~'~109, 375.75 102 06-01-2010 '.~ 1, 679.32 546 . 88 ~~ ti~a~=~-~~ 1, 132 .44 ~~~.>~-=108, 243.31`, ,, ~.. 103 07-01-2010 1,679.32 541.22 1,138.10 107,105.2-.1.',,. 104 08-Oi-2010 1,679.32 535.53 ~ 1,143.79 105,961.42 105 09-01-2010 1,679.32 529.81 1,149.51 104,811.91 106 10-O1-2010 1,679.32 524.06 1,155.26 103,656.65 107 11-O1-2010 1,679.32 518.28 1,161.04 102,495.61 108 12-01-2010 1,679.32 512.48 1,166.84 101,328.77 2010 Totals 20,151.84 6,526.61 13,625.23 109 01-01-2011 1,679.32 506.64 1,172.68 100,156.09 110 02-O1-2011 1,679.32 500.78 1,178.54 98,977.55 111 03-01-2011 1,679.32 494.89 1,184.43 97,793.12 112 04-01-2011 1,679.32 488.97 1,190.35 96,602.77 113 05-01-2011 1,679.32 483.01 1,196.31 95,406.46 114 06-01-2011 1,679.32 477.03 1,202.29 94,204.17 115 07-01-2011 1,679.32 471.02 1,208.30 92,995.87 116 08-01-2011 1,679.32 464.98 1,214.34 91,781.53 117 09-01-2011 1,679.32 458.91 1,220.41 90,561.12 118 10-01-2011 1,679.32 452.81 1,226.51 89,334.61 01-02-2002 Page 4 -------------------------------------------------------------------------------- Vapor Jet, Inc. Stock Purchase of Bernita Kunkleman -------------------------------------------------------------------------------- Date Payment Interest Principal Balance 119 11-O1-2011 1,679.32 446.67 1,232.65 88,101.96 120 12-O1-2011 1,679.32 440.51 1,238.81 86,863.15 2011 Totals 20,151.84 5,686.22 14,465.62 121 01-01-2012 1,679.32 434.32 1,245.00 85,618.15 122 02-O1-2012 1,679.32 428.09 1,251.23 84,366.92 123 03-01-2012 1,679.32 421.83 1,257.49 83,109.43 124 04-01-2012 1,679.32 415.55 1,263.77 81,845.66 125 05-01-2012 1,679.32 409.23 1,270.09 80,575.57 126 06-01-2012 1,679.32 402.88 1,276.44 79,299.13 127 07-01-2012 1,679.32 396.50 1,282.82 78,016.31 128 08-O1-2012 1,679.32 390.08 1,289.24 76,727.07 129 09-01-2012 1,679.32 -383.64 1,295.68 75,431.39 130 10-01-2012 1,679.32 377.16 1,302.16 74,129.23 131 11-01-2012 1,679.32 370.65 1,308.67 72,820.56 132 12-01-2012 1,679.32 364.10 1,315.22 71,505.34 2012 Totals 20,151.84 4,794.03 15,357.81 133 01-01-2013 1,679.32 357.53 1,321.79 70,183.55 134 02-01-2013 1,679.32 350.92 1,328.40 68,855.15 135 03-01-2013 1,679.32 344.28 1,335.04 67,520.11 136 04-01-2013 1,679.32 337.60 1,341.72 66,178.39 137 05-01-2013 1,679.32 330.89 1,348.43 64,829.96 138 06-01-2013 1,679.32 324.15 1,355.17 63,474.79 139 07-01-2013 1,679.32 317.37 1,361.95 62,112.84 140 08-01-2013 1,679.32 310.56 1,368.76 60,744.08 141 09-01-2013 1,679.32 303.72 1,375.60 59,368.48 142 10-01-2013 1,679.32 296.84 1,382.48 57,986.00 143 11-01-2013 1,679.32 289.93 1,389.39 56,596.61 144 12-01-2013 1,679.32 282.98 1,396.34 55,200.2'1 2013 Totals 20,151.84 3,846.77 16,305.07 145 01-01-2014 1,679.32 276.00 1,403.32 53,796.95 146 02-O1-2014 1,679.32 268.98 1,410.34 52,386.61 147 03-01-2014 1,679.32 261.93 1,417.39 50,969.22 148 04-01-2014 1,679.32 254.85 1,424.47 49,544.75 149 05-01-2014 1,679.32 247.72 1,431.60 48,113.15 150 06-01-2014 1,679.32 240.57 1,438.75 46,674.40 151 07-O1-2014 1,679.32 233.37 1,445.95 45,228.45 152 08-01-2014 1,679.32 226.14 1,453.18 43,775.27 153 09-01-2014 1,679.32 218.88 1,460.44 42,314.83 154 10-01-2014 1,679.32 211.57 1,467.75 40,847.08 155 11-O1-2014 1,679.32 204.24 1,475.08 39,372.00 156 12-01-2014 1,679.32 196.86 1,482.46 37,889.54 2014 Totals 20,151.84 2,841.11 17,310.73 157 Ol-O1-2015 1,679.32 189.45 1,489.87 36,399.67 158 02-01-2015 1,679.32 182.00 1,497.32 34,902.35 159 03-01-2015 1,679.32 174.51 1,504.81 33,397.54 160 04-01-2015 1,679.32 166.99 1,512.33 31,885.21 161 05-O1-2015 1,679.32 159.43 1,519.89 30,365.32 01-02-2002 Page 5 Vapor Jet, Inc. Stock Purchase of Bernita Kunkleman Date Payment Interest Principal Balance 162 06-O1-2015 1,679.32 151.83 1,527.49 28,837.83 163 07-01-2015 1,679.32 144.19 1,535.13 27,302.70 164 08-01-2015 1,679.32 136.51 1,542.81 25,759.89 165 09-01-2015 1,679.32 128.80 1,550.52 24,209.37 166 10-01-2015 1,679.32 121.05 1,558.27 22,651.10 167 11-01-2015 1,679.32 113.26 1,566.06 21,085.04 168 12-01-2015 1,679.32 105.43 1,573.89 19,511.15 2015 Totals 20,151.84 1,773.45 18,378.39 169 01-01-2016 1,679.32 97.56 1,581.76 17,929.39 170 02-O1-2016 1,679.32 89.65 1,589.67 16,339.72 171 03-01-2016 1,679.32 81.70 1,597.62 14,742.10 172 04-01-2016 1,679.32 73.71 1,605.61 13,136.49 173 05-01-2016 1,679.32 65.68 1,613.64 11,522.85 174 06-01-2016 1,679.32 57.61 1,621.71 9,901.14 175 07-01-2016 1,679.32 49.51 1,629.81 8,271.33 176 08-01-2016 1,679.32 41.36 1,637.96 6,633.37 177 09-01-2016 1,679.32 33.17 1,646.15 4,987.22 178 10-01-2016 1,679.32 24.94 1,654.38 3,332.84 179 11-01-2016 1,679.32 16.66 1,662.66 1,670.18 180 12-01-2016 1,679.32 9.14 1,670.18 0.0() 2016 Totals 20,151.84 640.69 19,511.15 Grand Totals 302,277.60 112,277.60 200,000.00 Prudential July 22, 2010 LAW OFFICES OF ZULLINGER-DAMS PC ATTN JOEL R ZULLINGER 14 NORTH MAIN STREET SUITE 200 CHAMBERSBURG PA 17201 Reference Number: 9575424453 Account: 0009-XX~~:KXX3857 Registration: PRUDENTIAL TRUST COMPANY C/F THE SEP-IRA PLAN OF SHIPPEN CLEANERS FBO BERNITA M KUNKLEMAN Dear Attorney Zillinger: This letter is in regard to your recent correspondence. Our records show that the above account was established as of November 23, 1992. The primary beneficiary was listed as the Estate of Bernita M. Kunkleman. Please note that as of the close of business on June 9, 2010, the above referenced account was valued at $6,977.95. This value is based on a balance of 810.447 shares at the net asset value price of $8.61 per share. The account value is subject to change, due to market conditions that can cause the net asset value to fluctuate on a daily basis. We have enclosed copies of the 2008 and 2009 year-end statements for this account, along with a copy of the last quarterly statement. Please note that a full redemption was processed from the account on July 9, 2010, and the check sent to you at the above address. If you have questions or need further assistance, please contact the Prudential Mutual Fund Service Center at (800) 225-1852 Monday through Friday between 8:30 a.m. and 6:00 p.m. Eastern time. Sincerely, Jo-Anne Morse Shareholder Specialist III Enc. Prudential Investments Prudential Mutual Fund Services P O Box 9655 Providence, RI 02940 (800) 225-1852 www.prudential.com ___ ~~ Joel R. Zullinger Law Offices of Zullinger-Davis 14 North Main Street Suite 200 Chambersburg, PA 172010 Prudential Alliance Account Services The Prudential Insurance Company of America PO Box 41582 Philadelphia, PA 19175 Tel: 1-877- 255-4262 www.prudential.com X_ The interest bearing, non-deposit account is a settlement option for insurance proceeds. The monies for the account are held by The Prudential Insurance Company of America. The account is accessed by the account holder with drafts cleared through JP Morgan Chase Bank N.A. The account referenced in your letter is not an "investment" or "bank" account. Date: July 14, 2010 Account Number: 4351000602875 Account Holder Name: Bernita M. Kunkleman Balance as of June 9, 2010: $ 5,230.63 Thank you. Prudential Alliance Account Services Open Solutions Inc. is the Service Provider of the Prudential Alliance Account Settlement Option, a contractual obligation of The Prudential Insurance Company of America, located at 751 Broad Street, Newark, NJ 07102-3777. Check clearing is provided by JPMorgan Chase Bank, N.A. and processing support is provided by First Data Payment Services (FDPS). Alliance Account balances are not insured by the Federal Deposit Insurance Corporation (FDIC). Open Solutions Inc., JPMorgan Chase Bank, N.A., and First Data Payment Services are not Prudential Financial companies. Sep. 10, 2010111:35AM~-c~r~ZULLINGER-DAMS PC 7'7-~30-5222 l . 7~jne of Account Aocvunr Ntanl~er Ownership (Nee»u~r u, f) Dyen~g DutF Balm vn bads ~Jlkrurh Ac~ru~sd Irucr~ Totiil 2. Type ofAcoowu Aa.~t Nwnh~-' (~ership (Names of) vpeni„~ laare ~ulr~cE~ vn bens u~'bruAh Accruad h~r~R Tntcr! L -~,N c. 3~ 0 aa~~ ~P. 2 r-~~ Ghacking Account 32354500 Bcr»~u 11af lU~nklcm~ R,~~R xw~rP.~a~, 06/24/10 J~1,1S4.37 a U.UU ~a1,134.37 ----------- Checking Accvunr 973S2SS14 8errdta A~lKunkleman ~nu~ R Kurtkl o~r_e/~o ~21,061.6d1 3 ~~ ..,~Z1,061.6R ~~ ___.._-- For farther sceemzt iwformatin~, cl~sure~ sud/m' rewnb~ent u('lis~b pl~at~ p11 tlN Wiluut Botbm Office ae l~71~s31r2d1d. We were unable to i~te ~qy N!~ dp~dt box !or r-e ~b.ve-mea~aed dgcedeot_ S1IIC~61~/• Suzf~nr~~ M Kimble Adju~tmc~t S~vi ` , Received Time Sep. 10. 11:36AM _~ :, ~:.. JUN-30-2010 12 07 PM tti~nzr ax ~i Zvi zuiu lu : i i : zu wrl ~A~~ ~ i uux r~ax b~rver prudent~l A ~,~. P.O. S~o~c 7080 p PA 1pi76 (~ 7T0-'988 Betaria M Ku~ea~n aa2o Mcrleary Dc Chmnbersbtag, PA I7201-7808 Coact Nt®ber: $0~8880~ 3une 30:2010 Dear 1Ns Kunkleman: Thank you for yam roc:mt inquiry cancer~ng the valet o~ your Stnttegle Partners 1II Bins Roll & Step. Aa of Jwie 8, 20lQ the Coatract Fund Valve wgs; V~ AST Academic ~egies Asset AUoc Part ~35,SSa.71 Tvtai Coart~et rvea V~ue as5~92.71 Your .:atls~cdon is lraportant m us Ii'you have tea. pisses aas~t yom finaaetal pmihaadanal or our A~uddes Se~vioe C®eee u (888) 77a-a88B. Reprea~e~tatlves are available to assist yon MoAdty through Thursday between 8 am. and 7 pm., and Friday between s a.m. and 8 p.m. Bascern time. Tbank you for choosing to ao with Prudeatial Annuity spy, ~~~ center P, 2 ate. ~ twe~ea by 11» roe Cv~mp~r of AmaZot nd Ptnoo I.ti Iowr~no~ ¢p Ne~v xmic. by P-voo 1~ 7eeuaeno. Oemp~- of tvew ), .u loa~iea !n rfe,MUac, NJ, or ~Proaes~l Aoo~e. Awe o~o~on, 9bat~on. cT'. ~bta ae dyb~buNiPn~aeodr! Ada D~tl~oe~ 8~+el~oa Cr. ,e~i ire P~deAq~d p0~n~1 ~C. eim~pe4r aid e~ ~ eddy ee~m~L ~ awe ~aur~l oadMa+ ad amaaslw! obt~aa~. t~aCCC,amYN 9800 the future is yours ~r ' E~~,~`'t~'E ~~.. r ~.': { 1{;~$^ ~ ^n ~ g Prepared For: 00156 SH JHL1 P001 BERNITA M. KUNKLEMAN 722 BRENTON ROAD SKIPPERSBURG PA 17257-2116 Your Financial Representative: Linda Forbes M&T Securities, Inc. 430 Stuffer Ave Chambersburg PA 17201 For Questions about your Contract: 1-800-344-1029 www.jhannuities.com Your Activity Summar Year to Date Since Inception Total Premiums $0.00 $16,343.05 Total Withdrawals $24;079.25 $24,079.25 Value as of July 12, 2010 $0.00 Your 7"ransaction t?cta~f Your Account Information Contract Number: BK3106276 Owner: Bernita M. Kunkleman Annuitant: Bernita M. Kunkleman Plan Type: Non-Qualified Inception Date: 10/10/2000 Transaction Description i rat~saGtic~~~ Date Guarantee Period _ ~~~,~ Amount Payment Enhancernenf.s 06108f10 Interest _ 1 Year Fixed Total Payment Enhancements ----- 589.35 $89.38 Withdrawals 06/09/10 Death Benefit 1 Year Fixed ____ _ __ __ -524,079.25 Total Withdrawals -$24,079.25 Withdrawal Charges $0.00 Taxes $773.62 Important Information Please carefully review this statement to ensure that all instructions were acted on properly. It is important that any errors or omissions relating to personal information, transactions, holdings, riders or special programs be communicated to John Hancock and your broker dealer within 60 days of the requested transaction effective date. Oral communications should be re-confirmed in writing to protect your rights, including rights under the Securities Investor Protection Act (SIPA), if applicable. This statement is issued on behalf of John Hancock Distributors LLC, acting as agent for John Hancock Life Insurance Company (U.S.A.) and on behalf of the general agent and agent shown on the first page. John Hancock Annuities Service Center P.O. Box 9505, Portsmouth, NH 03802-9505 Guaranteed Principal fi Transaction Confirmation Issued by John Hancock Life Insurance Company {U.S.A.) Produced on: 07/12/2010 Produced on: 07/12/2010 `Contract # BK3106276 Page 1 of 2