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04-19-11
1505610143 REV-1500 Ex (o,-,o) OFFICIAL USE ONLY PA Department of Revenue Pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO 80X.280601 INHERITANCE TAX RETURN 21 11 3 7 9 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 420 30 6820 Ol 07 2011 10 30 1928 Decedent's Last Name Suffix Decedent's First Name M- MCBRAYER SR. WANDLESS L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI MCBRAYER SALLY A Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ~~ 2 Supplemental Return ~l 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise L- ~ 5. Federal Estate Tax Return Required (date of death after 12-12-82) L~ LJ 6 Decedent Died Testate (Attach Copy of Will) C~ 7 AttacheCo a of Trusd a Living Trust 8. Total Number of Safe Deposit Boxes ( PY ) 9. Litigation Proceeds Received ~ 10. between 12v31t~i a dditl(datges)f death ~ 11 _ Election to tax under Sec. 9113(A) ~J (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number DAVID J LENOX 717 432 9666 First line of address 3 N BALTIMORE STREET Second line of address City or Post Office D I LL SBUR.G Correspondent's a-mail address: State ZIP Code PA 17019 REGISTER OF WILLS USE ONLY ~ .__ , __ _.i..~ r~3 DATA FaC1~c _ _ -- ,_~ •.." ' :? . .._ ~- ;~ .. - - ~ ,_ _,~, ~ _. . , - - ', Under penalties of perjury, I declare that I have examined this return, including 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. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ~~~ ~~~c.c~ Richard Mark McBrayer ~-~/ - l/ ADDRESS 4388 Tawannah Cr. W., Gadsden, AL 35903 SIG OF PREPA R THA EPRESENTAT E DATE ~~ David J. Lenox ~ _ ~~' - j, ADDRESS ~- / ~ / 3 N. Baltimore)/Street, Dillsburg, PA 17019 Side 1 L 1505610143 1505610143 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name McBrayer, Wandless L. Sr. 472 03 0682 RECAPITULATION 1. Reat Estate (Schedule A) ....................................................................... ............. 1. 2. Stocks and Bonds (Schedule B) ........................................................... ..... . 2. 3. Closely Held Corporation, Partnership or Sote-Proprietorship (Schedule C) ........ 3. 4. Mortgages 8 Notes Receivable (Schedule D) ....................................... ........... 4. 5~ Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E)__ _..... 5. 9 , 815 . OO 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 19 , 328.68 7. Inter-Vivos Transfers ~ Miscellaneous -Probate Property (Schedule G) ~ Separate Billing Requested............ 7. 318 , 917.5 O g. Total Gross Assets (total Lines 1-7) ..................................................... ............ . 8. 3 4 8 , 0 61.18 9. Funeral Expenses 8~ Administrative Costs (Schedule H) ............................... 9. 7 , 515.0 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............... ........... 10. 11. Total Deductions (total Lines 9 & 10) ................................................................. 11 7 , 515.0 0 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 34 O , 54 6.18 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. 34 O , 54 6.18 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 31 3 3 8 .0 0 15. 0 . 0 0 , (a)(1.2) X .00 16. Amount of Line 14 taxable 3 0 9 , 2 0 8.18 16. 13 , 914.3 7 at lineal rate X .045 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 18 0. 0 0 . at collateral rate X .15 . 19. Tax Due ................................................................................................................. . 19. 13 , 914.3 7 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 15D5610243 ,J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-11-379 DECEDENT'S NAME McBrayer, Wandless L. Sr. ___ STREET ADDRESS 41 Blue Mountain Vista 9 - __ _--- i-- ------ ----- CITY STATE 1 ZIP Mechanicsbur ~ PA ~ 17050 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 13,000.00 B. Discount 684.21 3. Interest 4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (1) Total Credits (A + g) (2) (3) (4) (5) _.-- 13,914.37 13,684.21 230.16 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 :............................................................................... ^x~ ^ b. retain the right to designate who shall use the property transferred or its income :.................................. ~x~ ^ c. retain a reversionary interest; or ............................................................................................................... Cx~ ^ d. receive the promise for life of either payments, benefits or care? ............................................................ ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................................................... ~_~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate 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. ,- T Y i .q. -- 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 January 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)J. . 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}]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoF~tion. Rev-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER McBrayer, Wandless L. Sr. 21-11-379 _ Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (I~ev. 6-98) Rev-1509 EX~ ~6-98) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER McBrayer, Wandless L. Sr. 21-11-379 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Sally A. McBrayer B. C. 41 Blue Mountain Vista Spouse Mechanicsburg, PA 17050 JOINTLY OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL ESTATE DATE OF DEATH VALUE OF ASSE % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT-'S INTEREST 1 A 10/03/2005 Orrstown Bank Checking 111001020 38,657.36 50.000°/® 19,328.68 TOTAL (Also enter on Line 6, Recapitulation) I 19,328.68 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98) Rev-1510 EX+ (6-98) ~~ COMMONWEALTH OF PENNSYLVANIA INHERfTANCE. TAX RETURN SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER McBraver, Wandless L. Sr. 21-11-379 This schedule must be completed and filed if r.he answer to any of questions 1 through 4 on the reverse side of the REV 1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE OFnTRANSFERSATTACIi A COPYEOF TORE DEIED OR REAL ESTATDE DATE OF DEATH VALUE OF ASSET ra of DECD~s INTEREST EXCLUSION (IE APPLICABLE} TAXABLE VALUE 1 Wandless Leston McBrayer Revocable Trust - 617.87 617.87 Orrstown Bank Savings 71000470 2 Wandless Leston McBrayer Revocable Trust - 1,956.35 1,956.35 Orrstown Bank CD 7375 3 Wandless Leston McBrayer Revocable Trust - 50,009.24 50,009.24 Orrstown Bank CD 39387 4 Wandless Leston McBrayer Revocable Trust - 50,009.24 50,009.24 Orrstown Bank CD 39389 5 Wandless Leston McBrayer Revocable Trust - 50,009.24 50,009.24 Orrstown Bank CD 39390 6 Wandless Leston McBrayer Revocable Trust - 50,009.24 50,009.24 Orrstown Bank CD 39392 7 Wandless Leston McBrayer Revocable Trust -Fulton 62,306.32 62,306.32 Bank CD 025-0323179 8 Wandless Leston McBrayer Revocable Trust - 12,009.06 12,009.06 Spouse's life estate in in decedent's 1/3 interest in residence situate at 41 Blue Mountain Vista, Mechanicsburg, PA 9 Wandless Leston McBrayer Revocable Trust - 41,990.94 41,990.94 Children's remainder interest in decedent's 1/3 interest in residence situate at 41 Blue Mountain Vista, Mechanicsburg, PA TOTAL (Also enter on Line 7, Recapitulation) ~ 318,917.50 (If more space is needed, additional pages of the same size) Copyright {c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G ,Rev. 6-98) REV-1151 EX+(10-06) ,. COMMNHERITANCEDT~ RETURNANIA RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER McBrayer, Wandless L. Sr. 21-11-379 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State ZiD Yearls) Commission paid 2. Attorney's Fees The Wiley Group, P.C. x,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant Sally A. McBrayer Street Address 41 Blue Mountain Vista city Mechanicsburg state PA zip 17050 Relationship of Claimant to Decedent SpOUSe 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs Register of Wills Fee 15.00 TOTAL (Also enter on line 9, Recapitulation) I 'i',515.00 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) SCHEDULE J COMMNHERITAN~ OTAX RETURNANIA RESIDEN DECEDENT BENEFICIARIES ESTATE OF FILE NUMBER McBrayer, Wandless L. Sr. 21-11-379 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUN T OF E:>TATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT Do Not List Trustee s (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal • distributions, and transfers under Sec. 9116 a 1.2 1 Trust for the Benefit of Wandless L. McBrayer, Child 289,208.44 Jr.. u/a/d 6/17/2009 4388 Tawannah Cr. W. Gadsden, AL 35903 2 Sally A. McBrayer Spouse 31,337.74 41 Blue Mountain Vista Mechanicsburg, PA 17050 3 Marsha Snyder Stepchild 10,000.00 214 Lena Drive York, PA 17408 4 Alan McCullough Stepchild 10,000.00 6318 Creekbend Drive Mechanicsburg, PA 17050 Total 340,546.18 Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 15 00 cover sheet, as a ro riate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright (c} 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) REV-1514 EX+ (4-09) ,. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN (Check Box 4 on Rev-1500 Cover Sheet) ESTATE OF FILE NUMBER McBrayer, Wandless L. Sr. 21-11-379 This schedule should be used for all single life, joint or successive life estate and term-certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death from 5-1-89 to 4-30-99, and in Aleph Volume for dates of death from 5-1-99 and thereafter. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. ^ Will ®Intervivos Deed of Trust ^ Other LIFE ESTATE INTEREST CALCULATION NAME OF LIFE TENANT DATE OF BIRTH NEARES I ACit A 1 DATE OF DEATH TERM OF YEARS LIFE ESTATE IS PAYABLE ~~ ~~ /l'~c:_ l~/`G2 e/' 06/19/1936 75 ®Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years 1. Value of fund from which life estate is payable 2. Actuarial factor per appropriate table Interest table rate - ^ 3 1/2% ^ 6% ^ 10% ^ Variable Rate 2.4% 3, Value of life estate (Line 1 multiplied by Line 2) -. AI~~UtTY` INTEREST C,~4LCULATION $ 54,000.00 22239 $ 12,009.06 NAME OF ANNUITANT DATE OF BIRTH NEAREST AGE AT DATE OF DEATH I tKIVI yr T t:HKJ ANNUITY IS PAYABLE ^ Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years 1. Value of fund from which annuity is payable $ 2, Check appropriate block below and enter corresponding number Frequency of payout Weekly (52) ^ Bi-weekly (26) ^ Monthly (12) ^ Quarterly (4) ^ Semi-annually (2) ^ Annually (1) ^ Other 3. Amount of payout per period $ 4_ Aggregate annual payment. Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interest table rate - ^ 3 1l2% ^ 6% ^ 10% ^ Variable Rate 6. Adjustment Factor (see instructions} $ 7. Value of annuity - If using 3 1 /2%, 6%, 10% or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 $ If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of the tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13 and 15 through 18 of they return. Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule K (Rev. 4-09) Rev-1151 EX (1-97) (1) s SCHEDULE O COMMONwEA~TFiOFFENNSY~VANIA ELECTION UNDER SEC. 9113(A) INHERITANCE TAX RETURN SPOUSAL DISTRIBUTIONS RESIDENT DECEDENT ESTATE OF FILE NUMBER McBrayer, Wandless L. Sr. 21-11-379 Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Wandless L. McBrayer, Trust Trust (marital, residual A, B, By-pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirements of Section 9113(A}, and: a. The trust or similar arrangement is listed on Schedule O, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule O, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such tnist or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property Is included as a taxable transfer on SchedulE~ O, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. Part A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113 (A) trust or similar arrangement. Part B: Enter the description and value of all interests included in Part A for which the Section 9113 (A) election to tax is being made. (If more space is needed, insert additional sheets of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule O (:Rev. 6-98) SCHEDULE O ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) continued ESTATE OF FILE NUMBER McBrayer, Wandless L. Sr. 21-11-379 ITEM NUMBER DESCRIPTION AMOUNT 9113A Trust 1 1/3 interest in real estate situate at 41 Blue Mountain Vista, Mechanicsburg, PA -surviving 54,000.00 spouse maintained ownerhip of 2/3 interest and was granted a life estate in decedent's 113 interest in paragraph D.4.(a) of Article One of decedent's Revocable Trust 01-A S u btota I 54.000.00 9113A Trust/Election Made 2 1/3 interest in real estate situate at 41 Blue Mountain Vista, Mechanicsburg, PA. 54,000.00 O 1-B S u btota I 54.000.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule O (IRev. 6-98) THIS DEED MAL-)E this 21st day of~ March, 2003 by and between WANDLESS l,. MCBRAYER, SR. a/k/a W.L. 1VIcBRAYIR, and SALLY MCI3RAYE;R, married couple, GRANTORS ANI) SALLY MCBRAYER, TRUSTEE OF THE SALLY MCBRAYER REVOCABLE TRUST DATED MARCH 21, 2003, as tenant in common of an undivided two thirds (2/3) interest, and WANDLESS L. MCBRAYER, SR., TRUSTEE OF THE WANDLESS L. iVICBR,A~'ER, SR. REVOCABLE "TRUST DATED SEPTEMBER 18, 2001, AS AMENDEll, as tenant in comn~ion of an undivided one third (1 /3) interest, GRANTEES WITNESSETH, that the grantor for and in consideration of ONE DOLLAR (1.00} lawful money of the United States of America, to the Grantors in hand well and truly paid by the Grantces, at or before the sealing and delivery of these presents, the receipt whereof is hereby acknowledged and the Grantors being therewith fully satisf ed, do by these presents g-rant, bargain, sell and convey unto the Grantees, forever, their heirs and assigns, as tenants in common of the respective shares set forth above, ALL THAT CERTAIN Unit in the property known as Bent Creek Crossing Condominiums located in the "Township of Silver Spring, County of Cumbc;r-land, and Comrno~~~wealth of Pennsylvania, which has heretofore been submitted to the Uniform Condominium Act, Act of July 2, 1980, P.L. 28c'i, No. 82, along with all Amendments thereto, b}~ the recording in the Recorder of~ Deeds Office in and for Cumberland County; Pennsylvania, of the Declaration creating <~nd establishing Bent Creek Crossing Condominiums, a Condominium, dated October 2S', 1998 and recorded October 29, 1998 in said Recorder's Office in Book 593, Page 184 (together with all amendments and supplements thereto recorded on or before the date hereof), and the Plats and Plans which are a part of the aforesaid Declaration recorded April 14, 1998 in said Kecorder's Office at Plan Book 76, Page 96 (together with all amendments and supplements thereto recorded on or before the date hereof) (the aforesaid Declaration, as amended and supplements, and the aforesaid Plats and Plans, as amended and supplement are hereinafter collectively referred to as the "Declaration"), and as described in the First Amendment to the Declaration of Bent Creek Crossing Condominiums, dated June 29, 1999 and recorded in the said Recorder's Office on July 1. 1999 at Bool: 617, Page 1014, ("The l=irs~ Amendment") and as described in the Second Amendment to the L>eclaratiol~ of Bent ~~reek Crossing Condominiums dated January 2?, 2000 and iecorded iii t}~e said Recorders Office on January 31, 2000 at Book 636, Page ~~41, ("The Second Amendment") and gas described in the f~}~~ird Amendment to the Declaration of Bent Creek Crossing Condominiums, d,-~ted March 27, 200(? ~md recorded in the said Recorder's Office on April 4, 2000 at Book 641, Page 6E>3, ("~[-he Third AmendlYlent") and as described in the Fourth Amendment to the Declaration of Bent Creek Cros~in~~ C'ondomin~urns dated May 15, 2000 and recorded in the said Recorder's Office on May 18, 2000 Ott Book f~44, Page 693. ("The Fourth Amendment") and as described in the 1=fifth ~~.met~dment to the I)ecl~+.ra?ion of Bent Creek Crossing Condominiums dated December 28, 2000 and recorded in the said Recorder's Office on January 3, 2001 ac Book 663, Page 569, ("The Fifth Ai~~endmelrt"l and as described in the Sixth Amendment to the Declaration of Bent C;reek Crossing Condc~~l7~iinit~~ms dated f-11~ri1 ] ~'_ 2001 and recorded in said Recorder's Office on April 19, 2001 at Book f~72, Page 459, (''"1~he Sixth Amendment"} and as described in the Seventh Amendment to the Declaration of Bent Creek Crossing Condominiums dated September 20, 2001 and recorded in the said Recorder's Off ce on September 24, 2001 at Book 681, Page 1202, ("The Seventh Amendment") and as described in tl~e 1;ighth Amendment to the Declaration of Bent Creek Crossing Condominiums daaed September 20, 2001 and recorded in the said Recorder's Office on September 24, 2001 at Book 681, Page 1728, ("The Eighth Amendment") and as descl~bed in the Ninth Amendment to the Declaration of Bent Creek Crossing Condominiums dated No~~ember 30, 2001 and recorded n the said Recorder's Off-ice on December 7, 2001 at Book 682, Page 1704 ("The Ninth Amendment") and as described in the "~l'enth Amendment to the Declaration of Bent Creek Crossing Condominiums dated March I2, 20O2 and recorded in the said Recorder's Office on March 14, 2002 at Bool<: 685, Page 2501 ("'The Tenth Amendment") and as described in the Eleventh Amendment to the Declaration of Bent Creek Crossing Condominiums dated April 8, 2002 and recorded in the said Recorder's Office on April 8, 2002 at Book 686, Page 615 ("The Eleventh Amendment") and as described in the Twelfth Amendment to the Declaration of Bent Creek Crossing Condominiums dated May 13, 2002 and recorded in the said Recorder's Office on May 14, 2002 at Book 687, Page 952 ("The Twelfth Amendment") and as described in the Thirteenth Amendment to the Declaration of Bent Creek Crossing Condominiums dated August 28, 2002 and recorded in the said Recorder's Ofl:ice on August 29, 2002 at Book 689, Page 4052 ("The Thirteenth Amendment") and as described in the Fourteenth Amendment to the Declaration of Bent Creek Crossing Condominiums dated August 28, 2002 and recorded in the said Recorder's Office on August 29, 2002 at Book 689, Page 4074 ("The Fourteenth Amendment") and as described in the Fifteenth Amendment to the Declaration of Bent Creek Crossing Condominiums dated August 28, 2002 and recorded in the said Recorder's Office on August 29, 2002 at Book 689, Page 4092 ("The Fifteenth Amendment") and as described in the Sixteenth Amenc}merit to the Declaration of Bent Creek Crossing Condominiums dated August 28, 2002 and recorded in the said Recorder's Off ce on August 29, 2002 at Book 689, Page 4109 ("The Sixteenth Amendment") and as described in the Revisions to the 12th, 14th, 15th and 16th Amendments to the Declaration dated October 10, 2002 and recorded in the above said F:ecorde~r of Deeds Office on October 15, 2002 at Record Book 690, Page 4877 ("Revisions to the 12th, 1 ~lth, 15th and 16th Amendments") and as described in the Seventeenth Amendment to the Declaration of Bent Creek Crossing Condominiums dated October 23, 2002 and recorded in the aforesaid Recorder of Deeds Office on November 1, 2002 at Record Book 69 ] ,Page 2504 ("The Seventeenth An~endn~lent") an~I said Unit being designated as L;nit No. 47 in said Declaration a~~d Ar«endrne,~ats consisting of 1.542 square feet, as more fully descr-ibcd ir} the Decial atio~7 aj~d Ati~iendt~letits, together with the voting rights, corn~mcn interest and corrn~lon expense liability ~~-bleb are subject to diminution by the exercise of~c:ertain rights to be found in the Declaration. TOGETHER with alI right. title and interest of, in and to the Limited Common Elements designated f~>r e~ich unit in the Declaration and a~1~ .~1~~~endments made theret~>. UNDh~R AND SUBJECT. nevertheless. to the rights and powers of the Association, as created by the Declaration, and under and subject to the provisions ~~~ the Declaration, and the easements, a~~~eements, covenants and conditions of record and the provisions; easements, a~,~reements, covenants and restrictions contained in the Declaration. UNDER AND SUBJECT to all other agreements, easements ar~d restrictions of record. I7' BEING the same premises which DD & K, Inc., a Pennsylvania Business Cor-l~oration, by deed dated February 10, 2003 and recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania on February 12, 2003, in Deed Book 255, Page 3750, ~~-anted and conveyed unto W.L. McBrayer, Sr. alk/a Wandless L. McBrayer and Sally A. McBrayer, his wiife, the Grantors herc;in. THIS Deed of Conveyance represents the transfer of an interest in the Condominium which is currently defined as 2.0740°io thereof per the above referenced Declaration, the First Amendment thereto, the Second Amendment thereto, the Third Amendment thereto, the Fourth Amendment thereto, the Fifth Amendment thereto, the Sixth Amendment thereto, the Seventh Amendment thereto, the Eighth Amendment thereto, the Ninth Amendment thereto, the Tenth Amendment thereto, the Eleventh Amendment thereto, the Twelfth Amendment thereto, the Thirteenth Amendment thereto, the Fourteenth Amendment thereto, the Fifteenth Amendment thereto and in the Revisions to the Twelfth, Fourteenth, Fifteenth and Sixteenth Amendments and the Seventeenth Amendment to the Declaration. TO HAVE AND TO HOLD all and singular the premises herein described together ~~ith the hereditaments and appurtenances unto the Grantees and to the Grantees' proper use .and bern°fit forever. AND THE SAID GRANTORS do hereby warrant specially the property hereby conveyed. THIS CONVEYANCE IS MADE BY GRANTORS TO AN INTER-VIVOS "hRUST OF WHICH THE GRANTORS ARE THE BENEFICIARY, AND AS SUCH ARE E~:EMPT FROM RFAL~TY "I~RANSI~-f~R T,AXE.S. 1N W1'Ti~`F:SS WHERh.Oh, the Grantors h~i~~~ l,~ereui~to set their i~~„n~?s al~~l seal the dati an~~ vear first ah~:~ve mentioned. Signed, sealed and delivered in the presence of: _ i~ ~~ ~l /-//, ~ ~~-~ ~/may/ ~ ~'~~~~ ~~ EAL~~,-i ~~'~'ANDLESS L. M`Ct~RAYER, SR.,,-- _ ~ ., _~~_ _ ,, . SAI ~L.-- CBRAYEI~ ~~• ~~ COMMONWEALTH OF PENNSYLVANIA :SS COUNTY OF ~- t_ On this, the_ ~', ~ ____ day of ~~ __,2003, before me, a notary public, personally appeared WANDLE~S L. MCBRAYER, SR. a/k/a W.L. McBRAYER and SALLY MCBRAYER, known to me or satisfactorily proven to be the persons whose names are subscribed to the within deed and acknowledged that they executed the same for the purposes therein contained. WITNESS, my hand and notarial seal the day and year aforesaid. OTARY UBL1C~4~ My Commission Expires: Notar-ai seal S. Dawn Gladtelter, Notary Public Dilfsburg Boro, York County My Commission Expires Nlay 17, 2005 Member, Pennsy-varna Association ofi Notaries The undersigned certif ed that the precise residence and complete post office address of the Grantee is: ~ X DAVID J. LE O , ESQU ~~l ~~~~A i 7~~D ATTORNEY f OR GRANTEES SECOND AMENDMENT ANI) R~~;STATEMENT OF WA'~'DI,ESS L. MCBRAVER, SR_ RF~'(>CAI3LE ~hRUST A(~Y~F~F~,F,M'~~~NT MADE- ~~~is 17th day of .Iurae_ 2009 by and he(w~~e~~ Wandless L. Mt:l~r-~~yer, Sr_, residei~~ of Cumberlar~c i c~cmty, Pennsylvania, (hereinafter re`~~r~c~d to as the "Settler"j- ar~d ~~'andless 1. McI3rayer, Sr , resident of Cumberland County, Penntiyi~-~Znia, as the Trustee (hereinafter collectively rely~:-rcd to as the "Trustee")_ WHERh;AS, ~l : ~eulororiginally created a Revocahl~~ ? `~~nt~ Trust, dated ~E~~~~1~~;~~E~~ci 1 ~`~. ~ ~~1OI . ~i~~~~~. thereafter_ ~>r~ ~~~~~ ~~.<~rch ~ 1 , 2003, r7<<,de the first Amcn~11>>~~r~t tc~ said trust. l~e~~~ fir (he purpose c~i clarity, wishes; ~~ c~~rl~bine the above ~~-lentioned docurnel~,s and further modiiic~~tions into one neti~ mist documer<< i~l~:erefore, the Settlor hereby creates tl~c ~t~cond Amendment ind Restatement to the Revocable f ~ <<st, hereby revoking in their en(ir~~t~ she original Tru~~< ~~nd fonY~er T~ir~,' Amendment, s"}.~stituting therefore, the following intel?,raied trust agreement. W ITNESSET'H: ARTICLE 4NE (A) l~;stablish~nent of Trtiist Estate: The Settlor has transferred and delivered tt~ the Trustee that property more fully described in Schedule "A", attached hereto anc! made parr hereof (the "Property"). The Trustee shall hold and administer the Property, together with all other cash or property of any kind which the Trustee at any time may acquire from the Settlor c~c from others by inter-vivos transfer or pursuant to heneficiary designations by Last V~'ill and Testament or otherwise, including, but not limited to, the residue and remainder of Settlor's Estate as provided for in Settlor's Last Will and Testament ("Additions"), together with the proceeds, Investments and reinvestments with respect thereto as a trust estate ("Trust Estate") on the terms and conditions hereinafter set forth- The name of the Trust herein created shall be THF, WANDLESS L. vICI3RAYER, SK. REVOCABLIi; LIVING TRUST. (B) Distributions to Settlor_ During Settlor's Lifetime: During the 1 i fetime of the Settlor, the Tnlstee shall pay to the Settlor or expend for the Settlor's benefit the entire net income produced by the "bust Estate ("Income") in convenient installments or otherwise as Settlor may from time to tirr~e direct, together with such portion of the principal of said Trust Iatate as ,Settlor may from time to time direct in writing or, if Settlor gives no directions, as the Trustee deems advisable to provide for the health, welfare and comfortable support of the Settlor, and to continue Seulor's accustomed pattern of giving to individuals and organizations- Any unexpended Income shall be added to principal and invested as such- (~~) L)is_t_ributions of "Trust F=state in the Event_~ Settlor Bec~n~es Inc_~1Pacitated: if at any time S~.~rtlot~ is under a legal ~fisabili[y, or if by reason of illness «T r,;~n~al or phy:,ic~~1 drsabiliry Settlor- ~s 'incapacitated," as such term is defined below, and ~< un~~hle to make or communicate re ~l~onsible decisions concerning Settlor's affairs, the Tnastee shell Ilse the income and par-t or all o~ the principal of the "I~rust Estate for the care, comfort and suf~h~~rt of~ the Settlor_ or for any other l;rlrpose which the "l~ru~tee, in their sole ~~nd absolute discrc~~~~;;. deem to be for tl~e best interest:. ~~! the Settlor. "Incapacity" of ~3 Settlor shall be determined by the existence of one or more cif the hollowing: (1) "I~l~~t~;e is a court order, which such ~l~rrjstee or benefice-r~ ,teems to be ;urisdictionally l~r~~per and still concurrently applicable. holding a persoi_I to he legally incapacitated to acs ran his or her own ±~c~half or appointin~~ ,~ guardian to act its i:.~n~ or her, or (2) ~I~lr~~re are duly executes+_ witnessed, and ~~cknowledged writr.~~r, certificates of a licensed physician (whom represents that he or she is certified by a recognized medical Board), to the effect that the physician has examined the Settlor and has concluded that sucl'~ person has become incapacitatF~d to act rationally and prudently in his or her own financial i~~~st i~aterests, or (3) rhhere is evidence which such Trustee or beneficiary deems to be creditable and still currently applicable that the Trustee has disappeared, is unaccountable absent, or is being detained under duress where he or she is unable effectively and prudently to look after his or her own hest interests. Given the occurrence of such events or circumstances, the affected Settlor :,hall be deemed to have become incapacitated. Such incapacity shall be deemed to continue until such court order, certificates, and/or circumstances have become inapplicable or have been revoked _ Any physician's aforesaid certificate may be revoked by a similar certificate to the effect that the person is no longer incapacitated executed either: (a) by the originally certifying physician(s) or (b) by another licensed, Board certified physician. No Trustee shall be under anv J c uty to institute anv inquiry into the person's possible incapacity, but the expense of an_y such inquiry reasonably instituted may be paid from the Trust assets. Payment for such inquiry refers both to a reasonable inquiry as to the incapacity of such individual and to that ilrquir}~ as to tie revocation of such a certificate. (D) Distributions Following the Deatb of the Settlor: 1. Income Distribution Upon Death of Settlor: Upon the death of the Settlor, the Successor Trustee shall pay to the personal representative of the estate of the Settlor, all Income accrued but undistributed as of the date of death of~ the Settlor. 2. I=)istribution of Principal to Estate of Settlor to_ I'ay "Death Taxes"_ T h e Successor Trustee shall then make payment to the personal representative of the estate of ,Set tor, out of the principal of the Trust, an amount equal to the estate, inheritance, transfer, succession 2 or other death taxes ("death taxes") federal, state and other, payable by reason of the inclusion of part or all of the trust property in his or her estate. The determination by the personal Representative of the estate of the Settlor, of the amount payable hereunder shall be final and conclusive. The final determination of the amount due hereunder shall be based upan the values as finally determined for estate tax purposes in the estate of the Settlor. The Settlor hereby directs the Successor Trustee to pay such amount promptly upon written request of the personal representative of the estate of the Settlor, and upon payment of the amount finally dfaerrnined to be due hereunder, the Successor Trustee shall be discharged from any further liability with respect to such payment. 3 _ Power of Appointment Exercisable by the Settlor: Upon the death of the Settlor, the remaining principal and any accrued or undistributed Income shall be transferred and delivered to or for the benefit of such one or more persons, corporations or other organizations, including the estate of the Settlor or to the creditors of the Settlor, in such portions or amounts and subject to such trusts, terms and conditions as the Settlor, may appoint by specific reference in the last Will and Testament of the Settlor to the power of appointment contained in this, Paragraph (D) 3 of Article One. If the Settlor does not exercise this power in full, the unappointed principal and accumulated and undistributed Income shall be distributed as hereinafter provided. 4_ Distributions of Remaining Income and Principal: Upon the death of the Settlor, the remaining principal of the Trust and any accumulated or undistributed income shall be distributed as follows: (a) Specific Distributions from the Trust Estate: Prior to any distribution of the balance of the Trust Estate, the following spec;ific distributions shall be made by the Successor Trustee: ~~~,~-~ -~- ,..tea-.~-~ , - ~~-----~._ The amount of _ - r. t ~ ~ t~~ ~y~~~, t tlor's ~" ,~ MCBRAYER, shall survive, Settlor's interest and this Trust's interest in their homestead real estate situate at 41 Blue Mountain Vista, Mechanicsburg, Pennsylvania, shall be devised to Settlor's wife, SALLY MCBRAYER, without liability for waste, for and during the term of her natural life so long as she desires to use such premises as a home and pays all costs of maintenance thereof, including taxes, assessments, insurance and ordinary repairs, said property to be insured in a reasonable amount insuring the interest of the remaindermen as well as herself. The remainder interest shall be retained, in Trust, under the terms hereof, and upon the death of Settlor's wife, or at such prior time as she no longer uses said premises as a home for herself, or in the event. Settlor's wife predeceases him, then the Successor Trustees shall sell said real estate, and administer the net proceeds as part of the residual Trust Estate. 3 h Distribution of the Balance of the Trt;;t Estate: ~ ) ------ After provision has been made for the ~~bove-noted specific ~.iistributions, th~~ ~~~i,~rlce of the 1 -use (,state shall be distriUted and admi_rlistered ;~s f~~11,~,,~,~;- ~I ~~ Settlor's son, Wandless L. McBral~er..lr_, a life estate~ in ~hrust_ of the full value of the frUSt estate, ti~~nh the remainder interest to Settlor's children, Richard tVIark McI3rayer and Cindy Woodsman, as more fully directed and set forth in Article Two below- S~ettlor, upon thorough consideration. ,y,~.t with marked disappointrrlent nevertheless, expressly directs ti:~~t no distribution he made to or for the benefit cif his daughter, Kath} fort. All shares hereby bequeathed and devised toSettlor's issue are to be distribcltcd on a per ster-Dial basis- In the event any of the above beneficiaries shall E~redecease the Settl~,r, the share of said predeceased beneficiary shall be distributed in equal shares to the surviving iss«e of said beneficiary, and if not so survived then to the other residual benetlclaries_ ARTICLE TW_O ADDITIONAL PROVISIONS APPLICABLE "TO TRUSTS (A). Trust Provisions for the Benefit_of _W_andless L_. Mcl3ra er, Jr.- Any testamentary distribution, prc.~ceeds, or share of Settlors' estate directed hereunder or otherwise by sucl, third arY beneficiary contracts as insurance, retirement or annuirti~ plans, io or 1c>r the benefit o(-~e(tlors'~ on Wandless L- McBrayer, Jr_, shall be distributed to the- below names( trustee of this S ~ecial rtiteeds 7 rust to be administered according to the provisions below- 1^ (1 }- The Trustee shall pay to or apply for the benefit of the beneficiary for his Iifetim~~, such amounts from the principal or income, up to the whole thereof, as the Trustee., in his so e discretion, may from time to time deem necessary or advisable for the satisfaction ofthe beneficiary's special needs, and any income not distributed shall he accumulated and added to principal. As, l~scc] in this trust, "special needs" refers to the requisites for maintaining the beneficiary's good health, safety and welfare when, rn the discretion of the Trustee, such requisites are not being provided by any public agent, office or department of a State, or of-the United States. "Special needs" sha;l include, but not be limited to, medical and dental expenses, insurance therefor, clot,~ing and equipment, travel, enterta;rlrrTent, programs oftra;ning, education and treatment and essential dietary needs. (~) fl~is trust is created expressly for the beneficiary's extra and supplemental rare; maintenance, support and education in addition to and over and above the benefits he other wise receives or may receive as a result of his handicap or disability from any local, state or federa~ government, or from any other private agencies, any of ~~~hich provide services or benefits to persons ~Nith handicaps- It is Settlors' express purpose that this trust be used only to supplement other benefits received by him. ~~ (~) ~hhe Trustee shall take into consideration the a~pplieablc resource and income limit~~t i~~ns of any public ~ ssisiance programs f~~r resource and irl~~omr_ limitations ref ~~t~y public assistance programs for which the beneficiary is eligible when determining whether or nr~i <<~ make any d;~;cretionary distributions_ In carrying out the provisions of tlis ~~r?icIe, the Tr-t_~stee shall be mindfi~i of tl~e probable furore needs of the rem~~inden~nen of this trust (~`i) It is our f~~rtl~er intent that no p~:;~t c~1~lhc corpus of~thc tr!lst cre<<ted he~~~i~ mall hE~ used ~,~ ~,~~pplant or replace }~ub!ic assistance hencfitsof any county, st<<te, federal or ~~ovt~rrrrnental agency which serves persons with disabilities which are the same or similar to the impairti~ents of the benc~ficiary_ For purposes of determining the beneficiary's eligibility for such benef~t~_ r<<~ part oft}~~e ~~1ir.cipal or income c~!~ Ehe trust estate sh~~ii 1~e considered a~~~~ilable to him. In tht ~~~,~nt the 7 ruste~~ ,<; requested by any department or agency to release principal or income of_the truss to or on behalf~~,~ him to pay for eq;lip~l~ent, medication ~~~ services which other organizations r,1 ~:~encies are at_ltl:~~~r~led to provide, c;: ~n the event the irl,~,tee is requested by ~~ny department oi~ ~~~ency admin~~~<<~;.,ng such henefts tr; petition the Court car any other admin,~~trative agency for tip, rcle:ase of tn~st principal or income for this purpose, the Trustee shall deny such request and is directed to defend, at tl~le expense of the trust estate, any contest or other attack or any nature of this ItE~m. In addition, the Trustee may apply to a Court ofcompetent jurisdiction for authority ~c~ Amend the Tnist to carry out our intent_ I specifically recognize and request that any such Court modify this Z~rust A}~rcement as necessary to insure that Setrtlors' directions for the care of the ber~~efici~ ry are followed and that this trust is not considered an asset so as to disqualify the beneficiary ;i~~rrl iede.ral and state assistance. (S). No interest in the principal or income of this trust shall he anticipated, assigned or encumbered, or shall be subject to any creditor's claim or to ]egal process, prior to its actual receipt by the beneficiary. Furthermore, 1 declare that it is Settlors' intent as expressed herein, that because this mast is to be conserved and maintained primarily for the special needs ofthe beneficiary, ric> part of the carpus thereof, nor principal nor undistributed income, shall be subject to the claims of voluntary or involuntary creditors for the provision of care and services, including residential care, by any public entity, office, department or agency of~ any other state, or of the United States, car any other governmental agency_ (6) Upon the death of the beneficiary, the Trustee may pay the expenses of the last i Ilne~ss and funeral, and all administrative expenses relating tr.~this trust, including reasonable atto~rnev's and accountant's f-ees, if, ~n the Trustee's sole discretion, other satisfactoryprovisions have not been. made for the payment of such expenses. (7) "This trust for the benefit of Wandfess L. McBrayer, Jr. shall cease and terminate can the death of `h'andless L. McBrayer, Jr_ and thereupon the Trustee shall distribute and deliver t}~e residue, absolutely and free from any restraints of trust, to Richard Mark McBryer a:nd Cindy Woodsrnall, or if predeceased to their issue in equal ,hares per sterpies. (8)_ Unless a different subsequent appointment is made by Settlor during his life time, as is his unconditional right, the Trustee of the Special Needs Trust described herein, shall be by appointment hereby, Settlor's son Richard Mark 1~1eBrayer. In the event that Richard Mark 5 McBraver should predecease, fail to qualify, cease to act or renounce this appointment there ~ettior's daughtf:~r ('ind}' Woadsmall_ s~1a1} serve as cot~lin~~~e~~t Trustee. ATZT1 CLIP. "III REE (A) Distribution to '~'linors: In the disr~~rsc:nest of~ funds directed to be pair! tc~ t}r for the use and benefit of any beneficiary who shall n~~t nave attained the age of eighteen (18) years, the Tnrstees may, in their sole and absolute disciction, make payment of the same tc~ the parent, guardian car arch other person_ if zany, having cusln~lt.~ ;~~; tl~~e benefici~~ry ~~,,i~~~ 1«ls not yet att~ ir;c~i !hc age ofe~~~},tc~en (18) years at thf~ tune such paymer~~,t~, ~~e made, to be nseci fir the health, edt~c~~tion. welfare> maintenance and support of such benefic~~ry> but without liability nn the part of the Trustees to see the application of said payments by the payee, and the receipt of any such persr~~ns shall be a full acquittance of tl~e "I~rustees as to anv ,lmounts so paid, or tied Trustees may rr~,_:ke payment of ~lte same directly tt~ or for the benefit cif >uch beneficiary "I~his shall be construed as a power on]y and shall not operate to suspend the absolute ownership thereof by such heneficiary who has not yet attained the age of eighteen (I8) years, nor prevent the ahsolute vesting thereof of such beneficiary. (B) Perpetuities Savings Provision: Notwithstanding anything to the contrary herein contained, upon the expiration of twenty-one (21) years following the death of the survivor of all the beneficiaries herein named or described who are living at the death of the first Settlor to die, alI Trusts remaining hereunder shall terminate, and the principal shall he transferred and delivered to the person then entitled to the Income therefrorrl_ (C} S~ldtbrift Clause: Neither the principal nor the Income of any portion of the "trust Estate shall be liable or subject to the contracts, debts, liabilities or torts, now or hereafter made, contracted, incurred or committed, of any beneficiary or remainderman; nor shall the principal or Income of the Trust Estate be liable to attachment by garnishment proceedings or other legal process: nor shall any assignment or order either cif` principal or income, given by any beneficiary or remainder7rlan be valid, but the principal and Income shall be paid by the Trusted directly to or for the use of the beneficiary entitled thereto. without regard to any assignment, order, attachment or claim whatever. Every such attempted assignment or other disposition by any beneficiary or remainderman shall not be merely voidable, but absolutely void, except that this provision shall not impair or restrict the exercise of any power of appointment granted hereund~°r. No payment hereunder shall become the property of any beneficiary or remaindermar.. until it is received by l~lim or his guardian. (D) Disposition of Accrued Income Folfowin~ Death of Iocorne Beneficiary: Upon t.~e death ofany Income beneficiary, any Income accrued or received by the Trustee subsequent to the last Income payment. date shall be paid to the person or persons for vJhose benefit the principal producing such Income is continued in trust or to whom such principal is distributed unde,rthe terns hereof. f, (E) Stuck Dividends Allocated To Princi~~l: Corporate distributions received in shares - - -- ------------ ofthe distrihr~ting corporation sl~,~ll be allocated to principal, regardless ~~1~ f he number of share, ~~nd however described or designated by the distributing corporation_ (lF) (,_h~racterization of "Income"• "Acer~~ecl Income": Income: ~~ccrued on any prop~,rty --- - -------1--- - __ -- ---_ received Inv t~;e Trustee, either at ~he inception ofth:~ ; ust Islate or as ~~~ ;;~';iiiion tl~~ereto. shah he treated as Income and not as principal, PROVIDI-~I~_ 1 l~)WI=.VI~R_ that ~,n~ lump-sum distrihc.~ioal payable to th~~~ ~I rustee under and employee benefit pl~~f~ or individual retirell~ent account in which the Settlor h~i; an interest shall I>e treated as principal notwithstanding t}-tic options, elections or privileges th~~t may be exercised f~~~ The ~frustee, the ~ctiic~r or any 'r~enef,ci<~; y f~>r income, estate or death tax p~:; poses- Upon the death of any benefici~_~.~~~ of~ Incorrle, any ur~~~i~lributed income Mien held by the ~1lustee for such beneficiary shall be paid in the person or pe~~on~ for whose bet~efii ~hc pru~c~pal prod~_~~~tng such income ~~ continued in ~fni~~ ~~~ to whore it is di~.~-if,~~ied linr_ler the tcrrr~~ hereof. (G) Au_t_hori to Terminate Small Trusts: Sh~~~1d the principal of any trust herein provided for he or become too small in trustee's discretion so as to make establishment or continuance of the trust inadvisal~~Ie, my trustee may make immediate dis?ribution of the then remaining principal and any accumulated or undistributed income outright to ~~:},e person or persor~~ a~;d in the propoi-ti~:~ns they are then entitled to income- if any person is then a minor, distribution may he made the guardian hel-e~nafter named, Upon such termination, the rights of all persons who might otherwise have an interest as succeeding life tenant or in remain;lcr shall cease. ARTICLE FOt~'~Z (A) Powers of the Trustee: The Trustee hereunder shall have the following powers, in addition to and not in limitation of those granted by law: 1 . Accept Purchase and Retain Assets: To accept assets in kind from the Settl~or, his estate or elsewhere, to purchase assets from the estate and to retain such assets in kind: 2. Sale_and Investment of Other Assets: To sell assets and to invest and reinvest the proceeds and any other cash in any kind of property, real or personal, or part. interest therein, located in the United States or abroad, including interest bearing accounts in or certificates issued by any firm, including a corporate fiduciary, and securities underwritten by syndicates of which the corporate fiduciary is a member but not purchased from the Trustee, all statutory and other limitations as to the investment of funds, now or hereafter enacted or in force, being waived; 3. Hold Crash: To hold Income cash uninvested until the next regular payment date, without liability for interest thereon; 4_ Purchase Life_Insurance: To retain or to purchase policies of life insurance, ro pay premiums thereon from income or pnncipal and to exercise all ri~~llt5 ~~f owncrsF~it~ tl~ereoi; 5. Encumber Assets: To pledge, exchange ~~r rnor igage real or persona! property and to lease the same for terms exceeding five (5) years; 6. C,Ji~~e_(~i~~[grls: To give O~,~t':oris for sales. leasr~s arrd exchanges; 7- Con~~rc>3rlise Claims, To compromise claims and controversies; ~. Vote_C~~rr~rnon_Stock= To v~~te shares of c~~r~~orate stock, in person or by prc;~xy, in favor ref ~?r against management proposals: 9. Ca~.ry Securities Without Ide~.ti~i~Tnist_ estate To carry securit!F~~; irl the nam~_~ of a nominee, including that of a clearing corToration r~r depository, of in hook entry form or unregistered or in such other form as will pass by delivery; 10. Distribution in Kind: To 1~lake divisio~l or distribution hereunder either in cash or in kind; and, in connection therewith, to allocate to different kinds of, or interests in, property and property having different bases for federal incor~ne tax purposes, all as the Trustee deem equitable; 1 1 . lnv_estment_ of Trust Estate assets: To invest and reinvest the rI~rust ~-atate funds (or leavE~ them temporarily uninvested), in any type of property and every kind of investment, without regard to any principle of diversification of risk, a~~,nd without being limited to "legal investments", including (but not limited to) corporate obligations of every kind, preferred or common stocks, securities of any regulated investment trust, and partnership interests. 12. Participate in Business Operations: To participate in the operation ol~ any business or other enterprise for whatever period of time the Trustee deed proper, with fill} power to do any and all things deemed necessary or appropriate, including the power to incorporate any unincorporated business; to vote any and a!1 shares of stock owned in any such business; to borrow and to pledge assets as sec~,rit.- f`or such borrowing; to assent to, join in, or vote in favor of or against any merger, reorganization, voting trust plan, or similar action, and to delegate discretionary duties with respect thereto; to delegate all or any part of the supervision, management and operation of the business to such person or persons as rna y Abe selected; and to close out, liquidate, or sell the business at such time and upon such terms as the Trustee deem advisable. 3. De~~osit Funds, To deposit Trust Estate funds in any commercial savings or savings and loan accounts, or in "money market" or similar accounts maintained 8 by any corporate fiduciary. I4. Borrow Funds: To borrow. money fnr any reas~~nahle 'heist I-;~tatt~ ;,urposc from any lender, including the ~~1~~.~er tc~ harrow fro~~, Ehe ~ rohatf~ F•siatc• ~~f~ S~~~ttIor for the purpose of payment of taxes or on behalf of~ any separate trust hereunder from any other separate trust hereunder, upon such [erTns, includin~~ (hut not limited to) interest rates, security. and loan duration. as they deem ~id~~i~~7h(e. 15. M_ake_Loans: To lend Trust Estate funds to such persons and on such teems, includin~7 (but not limited to) interf~~, rates, security, anc' loan duration. ;~:~; t:~lc Trustee deem advisable, includirl~- rlle power to make: leans to the Settit~r during his lifer irne. 16. Sale of Tnlst_ Estate Assets: ~ho sel] or otherwise dispose of "I~nlst Eatate assets, including (but not limited tuj ~frust Estate real Property, for cash or credit, at public or private sale, and with such warranties or indemnifications as the Trustee deem advisable. 17. Alteration_or Disposal of Trust Instate Assets: To improve, develop, manage, lease, or abandon and Trust Estate assets, as the Trustee deems advisable 18. Hold Pr~r.,rty Without Identif ping Trust 1/state: To hold property in the name of any Trustee or any custodian or nominee, without disclosing this tn~st, but the Trustee are responsible for the acts of any custodian or nominee the Trustee sc~ use. 19. Compensate for Administration: To pay and advance money for the ~I~1vst Estate's protection and for all expenses, losses, and liabilities sustained u1 its administration. 20. Act_as~ Representative: To prosecute or defend any action for the protection of the Trust Estate, the Trustee in the performance of their duties, or both, and to pay, contest, or settle any claim by or against the Trust Estate or the Trustee in the performance of their duties. 21. Hire. Consultants, etc: To employ and dismiss agents, brokers, in~~~cstrn~°nt advisors, accountants, attorneys and employees, regardless of whether they ar° associated with the Trustee, or the Tnistee or affiliates or employees thereof, and to advise or assist thE:m in the performance of their duties. 22. Allocate Between Principal and Income: To determine what is principal or income and what items shall be charged or credited to either. 23. Execute_Binding Legal Instruments: To execute and deliver any instruments necessary or useful in the exercise of any of the foregoing powers. 9 24. Retain Non-lncorne Producing Pro~er~ To retain, during the lifetime of the Settlor, for so long as the Trustee may deem advisable <~~ny property what~,c~~;~ver, regardless of whether or not such property income pr~>;lucing_ 25. Author~to_Si n Documents- Either Trustee shall lave the power to F~xecute individually any and all documents r;ecessan~ to carr~~~ ~,~~:~t the powers, fll~~~t i~~ns, and duties of the position of Tni~tee Suel1 power ~h~1~1 include, but shall 1~O1 be limited to_ the signing of checks, the opening of bank o~ other financial accounts, the disbursement of Trust funds, the execution of contracts, and other such financial transactions- (B) Resi nation of Trustee: Any Trustee may resign at any time during Settler's lifetimes by written notice to Settlor. After the death of the Settler-, a Trustee may ~~ csign at any time, without stating cause, by notice to the remaining -1~rustee(~j; provided, however that prior to the resignation of a sole remaining individual Tnrstee, srlch Trustee's resignati~~n shall not become effective until after such Trustee has appointed a corporate trustee as successor, and such corporate trustee has accepted such appointment. Absent such appointment and acceptance, ~~aid Trustee's resignation shall not become effective until said Trustee has petitioized a court of competent jurisdiction to designate a successor corporate tnistee (C) Successor Trustees Upon the death, disability, incapacity or resignation of any Trustee, during the lifetime of the Settlor, the Settlor may appoint oue or more successor Trustees.. Upon the death, disability, incapacity or resignation of any individual Trustee following the death of the Settlor, the then remaining Trustee if any may appoint one or more successor Trustees, who may either be individuals or a corporate trustee; provided, however, that such right of appointment shall not exist to the extent a corporate trustee has already been appointed hereunder. Unless the Settlor makes other provisions during Settlor's lifetime as is his unlimited right then upon the death or incapacity of the Settlor, Richard Mark McBrayer, shall serve as Successor Trustee- In the event that Richard Mark McBrayer should predecease, fail to qualify, cease to act or renounce this appointment then Settlor's daughter, Cindy Woodsman, shall serve as Successor Trustee_ (D) Replacement_of A Corporate Trustee: if at any tune a corporate trustee has been appointed during the lifetime of Settlor, the Settlor may replace such corporate tn~stee by written notice to said corporate trustee, and may, but shall not be required to, designate a successor corporate trustee- Following the death of the Settlor, an individual Trustee may replace a corporate trustee by written notice thereto, and may, but shall not be required to, designate a successor corporate trustee. (E) Compensation of Trustee: The Trustee shall be entitled to receive annual compensation for their services hereunder but not in excess of such compensation as would be approved by a coul-t of competent jurisdiction. Payment of such compensation to a Tnistee. in his or her capacity as such shall not preclude payment to :any "Trustee for the rendition of professional services for, or on behalf of, the Trust Estate. For any sereices performed by the "I,n~stee in l0 connection with Settlor's estates, which services are normally performed by th~~ persc:~nal repr~~~~eritative, the Tnlstee shall be entitled tc~ such additional corr~~ensation as rri~i~~ h~~ fair and reas~~nahie under the circurnstances_ (F) Authori.t_y to 7 erminate SmallTrust_s: Should the principal of an}~ 'I~r~t~t F;state herein j~n~vided for, he or Become too small in the Trustee' discrc°tion to make estahlishntent or continu~:nce of the Trust Instate advisable, the Trustee may make inul~iediate distrihuti~~n of the remaining principal and Income outright to the Income beneficiaries in the proporti~,n tn~ which they are then entitled to the Income- The receipts and releases of the distrihutee will terminate absolutely the right of all parsons who might otherwise have a future interest in any p~:~rti~_~n of the Trust L:~;t~~te, whether vested or contingent. without notice to them and without the n~~c~~ssity of filing an account with the court. (G) Merger: The `I~rustee may merge or consolidate for administrative purposes any trust established under this "I,rust .~greernent with arly other trust established by Settlor ~~#~ t~-:e Settlor having the same Trustee and substantially the same dispositive provisions. (H} Division and De1e~;ation of Duties_by Trustee: One or more of the ~'rustc:e may, whenever, as often, and for such period as they shall deem it advisable to do so, delegate to one or more of the other Trustee, any or all ministerial and administrative duties, including t;~te keeping of hooks and records, acting as custodian of the Trust latate property, and preparing all necessary tax returns, as well as the authority to exercise in their names and behalf any or all tl~~e t~owe~~s, authorizations, discretion, and duties vested in or devolving upon them as Trustt~c under the provisions of this Trust Estate- Any action taken by the Tn~stee to which such division or delegation sI1aI1 be made shall have the same force and effect as if taken and exercised by the designating or delegating ~'rustee(s) acting in conjunction with the designated or delegat°d Trustee(s)- Any such delegation shall be sufficiently evidenced for any and every purpose if contained in a writing, signed by the designating "Trustee(s) and delivered to the designated Trustee(s). (I) Fiduciary Restrictions, Discretion and Elections: The powers and discretion granted to the "Trustee are exercisable only in a fiduciary capacity and may not be used to shift or enlar~~e any beneficial interest except as an incidental consequence of the discharge of fiduciary duties. The Trustee may make discretionary payments of income and principal in unequal shares to the beneficiaries of any trust established hereunder, and may, but shall not he required to., consider other resources available to any beneficiary. The Trustee may make tax elections ~~~ithout regard to the relative interests of any beneficiaries and may, but shall not be required to, make equitable adjustments among beneficiaries. ARTICLE FIVE (A} Additions to Trust Estate: The Settlor or others may, by Last W'ilI and Testament. inter-vivos transfer or beneficiary designation, add to the Trust f~state, cash or such propert}r in kind as is acceptable to the Trustee at any time during the term of the present Trust Agreement:. (B) Settlor's Right to R~t~oke Agreement: rfhe Settlor expressl~,~ reserves the right at any time and Srorn time to time to revoke this Agrecrr~ent, in whole or in part, by written notice delivered to the Trustee dllrin~ Seulor's lifetime. The Settlor shall have the right to re~~~oke~, in whole or in part, any portion of the present Tnlst Agreement relating to the Trust created herein. l !l~~c~n the death of the Settlor, the ~hru.<;t and all of its terms an~1 conditions shall Become irrevocable ,end not subject to amendment or mc~~dif ication. (<_,) Settlor's Ri.~ht_to_Amend Trust ~greernerJt: The Settlor further reserve the right at any time and from time to time to amend this Agreement at any time during his life by ~~ proper ~nstnimer~t in writing, execiltc.d by the Settlor and clc~l~vered to the ~I~rustce during Settler's ii,etime and at.cc~>ted by the Trustec_~ ~f~he Settlor shall leave ;he right to anieud, in whole or in pert, any provision rn the present Trust Agreement relating to the Trust cre~~te~l rlerein_ Upon the de~~tl~ of the Settlor; the Trust and ~f its terms and conditions shall not be subject to amendl7lent or modificatic>n. (U) I,ife_Insurance: If Settlor designate the Trustee as beneficiary of the pros; eds of any policies of insurance on their lives, the duty and responsibility for she payment of premiums ~md other c}~~argE~s on such policies during the Settlor's lifetimes shall rest. solely upon Settler I~he only duty of the "Trustee shall be the safekeeping of such policies as are deposited with it, and the Trustee shall be under no duty to notify the Settlor that any such premium or other charge is due and payable. All options, rights, privileges and benefits exercisable by or accruing to the Settlor during their lifetimes by the terms of the policies shall be for the ,Settlor's sole benefit. The Settlor agree, however, not to exercise any options whereby the proceeds would be payable to the Tn_~stee otf~er than in one sum_ Upon the written request of the Settlor, the Trustee shall execute and deliver such consents and instruments as may be requisite to enable the Settlor to exercise or avail themselves of any option right, privilege or benefit granted by any of the policies_ Upon the Settlor'sJSett.lor's death(s), or at such later time as may be specified in the policiEa, the r.~et proceeds of any policies then payable to the Trustee hereunder shall be collected by the Trustee; the receipt of the Trustee for such proceeds shall release the insurance companies from liability on the policies, and the insurance companies shall be under no duty to see to the applic~~tion of~ such proceeds. The Trustee may take alI steps necessary in their opinion to enforce payment ~.~f said policies and shall be entitled to indemnify themselves out of any property held hereunder against all expenses incurred in taking such action. (E) Err~lo, e~_e Deatb Benefits: The Settlor may designate the Trustee as beneficiary of certain employee death benef ts_ In such case the Trustee shall collect the proceeds receivable therefrom upon the Settlor's death and hold them as part of the Trust Estate. The receipt cif t'r..e Trustee for such proceeds shall be a full acquittance to the administrator of such benefit, and said administrators shall not be liable to see to the application of such proceeds. To the extent that such proceeds are not included in the Settlor's estate for f,~deral estate tax purposes, they shall not be used for the payment of death taxes or any administration expenses of Settlor's estate. The Trustee may select any option available to it as to the time and method of payment of such proceeds and may also exercise any option with respect to the income or death taxis thereon as -~ i L the}' in their sole discre[iot~ deem advisable, and their decision in these matters sha(I he hindinr upon, and shall not be sub-}ect to question by. the her~eficiaries. ARTICLh, SIX (A} lncontestabilit~~: "1~he beneficial prop, i~~,>;~s of this instnlrll~~r~t (and of Sett)~~r'.~ 1.~3st Will and 'ht~stament) are intended to be in heu o a«y other rights, claims, or intere~t~ of whatsoever nature, whether stat~~tory or otherwise., except bona fide pre death debts, which any beneficiary hereunder may have against or in Settlor '_. estate of the properties in ~T"rust herettn,ier Accordingly , if any beneficiary hereunder asserts arrv claim (except a legally enforc~:able debt), statutory election, or other right or interest against ~r in Settlor's estate, Settlor's l~ill_ or ar~v properties of said WiI1, or directly or indirectly co>>lc~:t;, disputes, or call ~ into question, he~~~~~re any court, tl~e ~alidiry of this instrument or of said t1`ill, then; (a) Such beneficiary shall thereby absolutely !orfeit any and alI beneficial interests of wh~itsoever kind and nature which such bel~eficiary might otherwise have l,nder this instrument and the interests of the other ber~ehciaries hereunder shall thereupon he appropriately and proportionally increased and/or advanced- (h) All of the provisions of this instn_~men~, to the extent that they confer any benefits, powers, or rights whatsoever upon such claiming. electing or contesting beneficiary, shall thereupon become absolutely void and revoked, and (c) Such claiming, electing, or contesting benef ciary, if then acting as a Trustee hereunder, shall automatically cease to be a "Trustee and shall thereafter he ineligible either to select, remove, or become a Trustee hereunder. The foregoing shall not be construed, however, to limit the appearance of any beneficiary as a witness in any proceeding involving this instrument or said Will nor limit any beneficiary's appearance in any capacity ir1 any proceeding solely for the construction of either of said documents (I~) Payment of Debts, Taxes and Oth~r_C_ha_r~es upon_Settlor's_Death: Upon each Settlor's death, the Trustee may pay to or upon the order of Settlor's personal representative funds needed to pay Settlor's debts, funeral and burial expenses, costs of administration, death taxes and specific bequests., if any, under the Settlor's Last Will and "hestament. The Trustee may rely upon Settlor's personal representative as to the amount of such charges- "hhe decision of the i rustee about whether to provide firnds shall be final, except that the Trustee shall use any I1.S_ "Treasury securities that may be redeemed at par to pay federal estate taxes for that purpose. Assets that are not included in Settlor's gross estate for federal estate tax purposes shall not be used for such payments ((.') Payment of Taxes at the Settlor's Death: If the Settlor does not negate this provision by specific reference to this paragraph in the Last Will and Testament of the Settlor. the ! "~ Trustee shall, upon the death of the Settlor, pay to the estate of Settlor from the principal of the ~hrust a sum s~rff-icient to cover the estate and inheritance taxes pay~rhle ~~~~ ~caon of the deatf; ~,i" the Settlor anal attributabIc~ to the principal of the ~I~ni.~t - - - ( ) D1SCla~mer: Any benef ic~ary hereunder, or the legal representative of~ any such beneficiary shall have the right, within the time prescribed by law, to disclaim arty benefit r>r power under this Trust Agreement „ ~ „ __ord Meanln~s: The words herein , herembefore". "here~r~after" ar~d "hereunder refer to this Agreement as a whale and not merely t~ a ~uhdivision in ~-vhiC}~ sl~ch wards apf:~e~~ir, unless the conText requires otherwtse- The singular shall include the i~l,rral. tl-~c' plural the singular, and rl~e use of any gender shall be applicable to all genders, (1"~ I'~~ra~r~l_or Article I-Ieadin s: Headin fs contained in this ~I~ni., - ------- ~~ ~ t Agreement are inserted only a< <~ matter of convenience and for referenct~, and shall not he cr~nstrved in any _~~~a) to define, limit, extend or describe the scope of any of the provisions hereof. ( ~) Crovernin~Law: This Agreement shall be deer~ned to have hr~en delivered to and accepted by the ~hrustee in the State of Pennsylvania, regardless of the jurisdiction in urhich actual execution may have occurred, and shall be interpreted and governed in ad respects by the Laws of said State which shall be applied to any dispute arising hereunder. (~~ h~nf~orceabiIity: The invalidity or enforceahiIity of any particular provisions of this Agreement shall not affect the other provisions hereof and this Agreement shall be construed' in all respects as if such rnvalid or unenforceable provision was omitted. (I) Change of Agreement: Except as otherwise specifically provided herein, no change, modification, amendment of, or waiver under, this Agreement shall be valid unless the same be in writing and signed by all of the parties hereto, (J) Notices: ;any notice, request, direction, instruction or other cornrnunication pern~itted or requested to be made hereunder by any party to the other shall be in writing, including telex, telegram or telecopier [ fax ], signed by the party giving such notice and shad be delivered personally, sent by registered or certified mail, postage prepaid, or by telex, telegram or fax (in each such case followed by written confirmation) to the other parties, to the addresses indicated below or to such other address as any or all of said undersigned mazy have submitted therefor by written notrfcation. The date of personal delivery, the date of receipt (if mailed), when delivered by the telegraph company or in the case of telex or fax, when received, as the case may be, shall be the effective date of such notice. Whenever under the terms hereof the time for giving notice or performing an act falls upon a Saturday, Sunday or holiday, such time shall be extended to the next business day. ~~ Wandless L. McBrayer, Sr. 41 Blue Mountain Vista Mecl-iailicsburg, PA 17055 IN WITNESS WHEREOF, ~~~ith the intentions to be legally bound hereby, the Settlor and the Trustee have executed this `Trust Agreement on the day and year first above written. WITNESS: ,; ~ ~ ~~ _ ____ ~, J ~~ - - \ /!-- -- WITNESS: ~ l_ 7 C SET'I'I~OR: Wandless L. McBrayer, Sr. TRUSTEE: Wandless L. Mc raver, Sr. COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF YORK ) SS: On this, the _____17th day of _ June __. 2009, before me, a tiotarv Public, personally appeared Wandless L. ,McBrayer, Sr., known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument as the Sett:ior and the "Trustee and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHER~;OF I hereunto set my hand and :~ff~icial seal this I?th day of June__________, 2009. -- -__-- ;~ ~ ~ _ ~~ ~ Notary Public My Corrir>~c~~~;~>~oF PENNSYLVANIA Not~riel Seal 5. Qawn G18dfeiter, Notary Public pillsburg l3oro, York County My Commission ~Expiras May 17, 213 ~ ~- Member, Pennayivania Association of Notaries -~. ,iye ~- + -. • i~t y ._ ~ ... .. ~: S ... f Y < ~ - ' Exclusive Marketing Presentation .Prepared Es@cially for: Sally McBrayer 41 Blue Mountain Vista Mechanicsburg, PA 17050 For- marketing th@r-operty located at: 41 Blue Mountain Vista Prepared hy: Beth Shoop ASSOCIATE BROKER Jack Gaughen Realtor ERA 19 N. Baltimore Street Dillsburg, PA 17019 Office: (717) 432-0029 Direct Dial: (717) 432-1611 Cell Phone: (717) 571-5526 Fax: (717} 432-0042 Email: beth.shoop@jgr.com Date: March 1 I , 2011 ~1 * This analysis has not been performed in accordance with the Uniform I~~^•1 Standards of Professional Appraisal Practice which requires valuers to act •® as unbiased, disinterested third parties with impartiality, objectivity and independence and without accommodations of personal interest. It is not ~,~• to be constructed as an appraisal and may not be used as such for any purpose. C,~~' ~- ERA Owned and Operated by NRT, :LLC. .March 11, 201 1 Sally McBrayer 4 i Blue Mountain Vista Mechanicsburg, PA 17050 Dear Sally: Thank you for giving me the opportunity to present the enclosed proposal to market your home. I appreciate the time you spent with me reviewing the features of your home and outlining your financial goals and time considerations. You will receive competent and professional service when you select Jack Gaughen Realtor, ERA and me to represent you. We have represented many sellers in this area, concluding transactions that realize maximum value in a reasonable time. I hope ;you will select me as your agent in this very important transaction. This proposal includes a comprehensive market analysis that will assist in determining the market value and pricing of your home. The service provided by Jack Gaughen Realtor, ERA and me will confirm that I am the best qualified person to market your home.. Sincerely, Beth Shoop ASSOCIATE BROKER, REALTOR® -, p~ -~~200m~, 600ft RY~cott C)c Q L a ~ ~. 9 \ ~ ' ~ ~ 1 ' i c ~ . r'Q- i ~ ~o ~o ~o 9G i , ~ ~ V ~et q ~, ~ •, ~ ~y 'Fi p y y ~ ~i " O~ ~ ~ ~ og~ \ • • ~ ~ . ~o 114 a y l ry ~cr '~ . ~',4.,_. \~'. ~ ` ~ , . % .,..~y. ~ ~ • ,,~~ • o~ \\~ ~ . Hustores Millo y,~ ! 5~, ,• ~ -9ry ©011 M^~Q ~ st P C .. r ~eE•b G/~ C ~ G n ~ t~ ~c7tleld Ct r `, av. o; m r ~ , ~' Ref # to us 1 Subject Property 2 Recently Sold 3 Recently Sold 4 Recently Sold Beth Shoop Office: (717) 432-0029 Direct Dial.• (717) 432-] 61 1 Cel! Phone: (717) 571-5526 Fax: (717} 432-0042 Email: beth.shoop@jgr.com Ad ss 41 Blue Mountain Vista 33 Blue Mountain Vista 35 Blue Mountain Vista 14 Creek Bank Drive ';*, 02009 Jack Gaughen Realtor ERA Ail Rights Reserved. Owned and Operated by NRT, LLC. ~ ,~,~ Beth Shoop Office: (717) 432-0029 Direct Dial: (717) 432-161 1 Cell Phone: (7l 7} 571-5526 Fax: (717) 432-0042 Email: beth.shoop@jgr_com Recently .Sold 33 Blue Mountain Vista List Price: $174,769 Sold Price: $1 E17,500 DON]: 105 List$ SgFt: $133.51 Sold$ SgFt: $127.96 Munic: Silver Spring Year Built: 20(13 Acres: 0 Prkng: 1 Car Garage Bedrooms: 2 SgFt: 1309 Prkng: Frrll Baths: 2 Style: Ranch Bsmnt: None HalJBaths: 0 Ez[: Brick Exter: Patio Heat: Heat Pump Const: Frame Exter: Covered Patio Cool: Central Air Oth Rm: Family Room Amen: Libranr Fireplaces: 1 O!h Rm: Amen: Medical Facility Remarks: Beautifully Maintained Semi Detached Ranch In Bent Creek! This 55+ Community Is "Ducked Back In A Friendly Quiet Neighborhood Yea Is Minutes From Area Amenities- Home Features Newer Vinyl Railing And Retractabile Awning A.t Back Patio. New Washer & Dryer To Convey Along With All Other Appliances. PuII Down Steps To Above Garage Storage. Monthly Fee Inc] Ext Maint, Snow Remov, Recently Sold 35 Blue Mountain Vista List Price: $ 184,900 Sold Price: $175,000 DOM: 66 List,S SgFt: $141.25 Sold$ SgFt: $133.69 Munie: Silver Spring Year Built: 2003 Acres: 0 Prkng: 1 Car Garage Bedrooms: 2 SgFt: 1309 Prkng: Attached Full Baths: 2 Style: Ranch Bsmnt: None Half Baths: 0 Ext: Brick Exter: Patio Heat: Electric Const: Frame Exter: Porch Cool: Ceiling Fan Oth Rm: Amen: Golf Course Fireplaces: 0 Oth Rm: Amen: Health Club Remarks: Although Built In 2003, This Home Has Be en Lived In Less Than A Year. 55+ Community With Low Monthly Fee. Residents Have Priority With Local Nursing Home. This Home Is Handicap Accessible And Is Absolutely Brand Nc;w. Recelztly Sold 14 Creek Bank Drive List Price: $184,900 Sold Price: $] 75,500 DOM: 109 Lists SgFt: $131.51 Sold$ SgFt: $124.82 Munic: Silver Spring Year Built: 2004 Acres: 0 Prkng: 2 Car Garage Bedrooms: 2 SgFt: 1406 Prkng: Attached Full Baths: 2 Style: Ranch Bsmnt: None HalfBaths: 0 Ext: Brick Exter: Patio Heat: Heat Pump Const: Frame Exter: Porch Cool: Central Air Oth Rm: Amen: Fireplaces: 0 Oth Rm: Amen: Remarks: Enjoy One Floor Living At It's Best In This Ranch Duplex. This ~Dutstanding Home Is Located In Popular Bent Creek 55+ Community. Close T'o L.ots Of Shopping, Restaurants And Other Fun Things, Or Just Relax At T'he Local Community Center And Meet New Friends. Home Features Open Floor Plan W/ 2 Bedrooms, Large Living Room, Great Kitchen Open To Dining Area, 2 Car `4kY ©2009 Jack Gaughen Realtor ERA ~~ All Rights Reserved. Owned and Operated by NRT, LI,C. ~.~. ~~ Recently Sold Price Kane of 3 Properties. ---- - LLB L ~~1_~~1 ~~ '._. - -__ .1_. 1.1 :_L.LL_1 LLLl.I _ _ - _ 1. ~ll_~_1. L'_t_l_t _: j _-- - --~- 1 ~ '._~~ ~.1_ l.L~l .l l..i 11_ll ~ l IOOK t22h 1=~~h 1h7It 190K Beth Shoop Office: (7l7) 432-0029 Direct Dial: (717) 432- ] 611 Cell Phone • (7 17) 571-5526 F'ax: (717) 432-0042 Email: bethshoop@jgr.com £- „- ,. ©2009 Jack Gaughen Realtor ERA All Rights Reserved. Owned and Operated by NRT, LLC. M ~,a. Beth Shoop O~ce: (717) 432-0029 Direct Dial: (717) 432-1611 Cell Phone: (717) 571-5526 Fax: (717) 432-0042 Email: be[h.shoop@jgr.com $167,500 35 Blue Mountain Vista ~s:;~. "~ Adjustments .$175,500 $175,000 $175,000 $133.69 $184,900 $141.25 11/22/10 12/30!10 66 Mechanicsb Silver Spring 0 ___ ___ 2003 2 2 G 1309 Ranch Brick Frame Electric Forced Air Ceiling Fan 0 1 Car Garage Attached Patio Porrh Golf Course Health Club None Slab $',175;000 _- Y~~ ~'.::: ©2009 Jack Gaughen Realtor ERA All Rights Reserved. Owned and Operated by DIRT, LLC. F-~+ ~,~,- Graphic Analysis of Recently Sold Properties r i ®List Price I ®Sold Price _ J z0a,ooo - _- __ __ _. 180,000 - - -_ 16Q000 - ...__..- 140.000 - _ -- _ . .. _. 120,000 - - .. 100.000 -~-- ~ -.... -__ __ -..-- 80,000 -- --- - -- 60.000 ... .......-.. 40,000 - - ..-... ...._ _._ - 2a,oao -- _..._... -- -- -- 0 33 Btue Mounta~l Vsta 35 Blue Mountain 1(sta 14 Creek Bank Drive Summary Statistics of 3 Properties: Average Price: $172,666 High Price: $175,500 Low Price: $167,500 Median Price: $175,000 Average $ per SgFt: $128.82 Average Year Built: 2003 Average Sale Price % List Price: 95.12% Average Days On Market: 93 Beth Shoop ~n Office: (717) 432-0029 ~: Direct Dial: (717) 432-1611 , Cefl Phone: (717) 571-5526 Fax: (717) 432-0042 02009 Jack Gaughen Realtor ERA Email: beth.shoop@jgr.COm All Rights Reserved. Owned and Operated by NRT, LLC. _._._.. ,~r~ General Rules... L_et's review some important considerations. There are certain factors that are beyond our control and certain factors that are within our control_ Those factc-rs outside of our control are: the location of the property, the finished square feet and types of rooms and the amenities that are in place. Those factors we can control are: the appearance of the property inside and out, how aggressively we market the property and the price, including terms. It is critical for us to accept those factors that are beyond our control and to focus on pricing and preparation. Local Market Observations... Our market is currently steady. Properties are not moving very fast but they are not languishing for months either. Given the current interest rate situation we should continue to experience relatively low mortgage rates and thus the market should remain steady for awhile. Suggested Price Strategy... My analysis of the comparable properties suggests a list price range of $ 162,000.00 to $ 172,000.00. This range should achieve your primary goal which is a reasonably quick sale. Beth Shoop D~ce: (717) 432-0029 °x=~' Direct Dial: (717) 432- 161 1 Cell Phone: (717) S71-SS26 Fax: (717) 432-0042 Email: beth.shoop@jgr.com m2009 Jack Gaughen Realtor ERA All Rights Reserved. Owned and Operated by NRT, LLC. !!~+ ~wuar Ji~N-~'8-cQl 1 IFRI) 1 1 : ~tl ~JKK~" 1~~11N N ~AN~ .4 7'r-adt~o~t of~'x~gtlerccg January 28, 2011 L}avid J. I~nax, Esp. The Wiley Grain I30 Wcst Church Street Suite I 0 I D ill sburg, PA I '7 0 19 Fax 482-0426 Re: Estate of Wandlcss I,estan McBrayer Social Security Number ~20~30-6$20 Date of Death January 7, 2n 11 IT IS HERER.BY CEI2T'.I~'~ED 7'HA7' 7'FIE ABOVE NA~VIE.~? ,DECEDENT HAD ~'HE FC~I,.~OWING ACCOUNTS WI".~'H D.RI~S7'OIrVN BANK: CHECKING AC~:'~UNT Account No. -~ 1 11Qp 1020 Account 'T`ype - Money Maker Checking Date Opened - x p ~ 3 / Q~ Joint Account (name/ date) ~- Sa.l1y McBrayer 10 / 3 / OS Balance - $38,653.SS Accrued Interest - ~3.8I .SA VINGS ACCO UN7' Account ~tQ. - 7 ~ ~ oaa~7o Account'I~rpe - Statement Savings Date Opened - IO/3/QS Joint Account (name/date) ~- Done Balance - $617.86 Accrued Interest - $.Q 1 P. OQ 1 r'00~' 77 East King Street P.O. Box 250 ShippEnsburg, PA 17257 1.888.ORRSTOWN JRt~-~S-~i~l 1 iFRI) 1 1 ; ~,5 C'Fh7'IFICATES OF DEPOSIT Account No. ~- Account 'T`ype -- I~ate C)pened -- Joint Account (name /dote) - Balance -- Accrued Interest - Account: No _ -- Account Type - I~ate Opened -- Joint Account {name/ date} - Balance -- Accrued Interest - Account No. - Account Type - Date Opened - Joint Account (name /date) ._.. b ~lancc - AccrL~rrl Irckerest - Account No. Account Type - Date Opened - Joint Account (name/ date) --- 13alance -- Accrued Interesk ~- Account No. - Aceount Type - Datc Opened - Joint Accounk (name/date) - $alancc - Accrued Interest - 400000737 ~i0-119 IVlonth ~rowc:h 1.0/3/05 None $ I,955.$8 x.47 400Q039387 60- 119 Month Ir:came IO/4/10 None ~~o,ooo.oo $9.24 4000039389 60-119 ~vivn th Income IQ/4/ ~.0 None $50,000.00 $9.24 40000~9~90 60-119 IVlonth Income 10/4/10 iv~?~e $SQ,C~~~.00 $3.24 400003932 ~0--I19 Mpnf~~ Income 10/4j10 None $50,OQ0.00 $9.24 Best regards, Vicki 1,. ~ullixon customer Service Specialist 2~ F ~lOci00~ Fl~lton Bank LISTENING IS JUST THE BEGINNING w .Ian~lary 31, 2011 7~he Wiley Group attorneys at Law 130 ~~'- Church Street St>>te 101 Iii 11 ~hllrg, Pn 17019 Dear Vlr. Lenox, RE: Wandle~s L. McBrayer Sr.. deceased January 7, 201 1 ]n response to your recent inquiry concerning the accounts maintained in the nan-le of the decedent, please be adti~ised that the following account was open at the date of death: llATE OF DEA"I~H ACC CD# BALANCE INT RATE OPEN ROLL OVER MATURITY 025-0323179 $62,093.87 $212.45 0.55% 11/]2/08 8/12/]0 8/12111 * Wandless L. McBrayer Sr. Revocable Living Tnist Lf you have any other questions, please feel free to contact me at (717) 291-2436. Sincere]}', Joshua A. Groff Credit Confirmation Processor rl K ` t r _ •~ ~, H is [. , :i ~: t,~s F I:.., ...~t_-_.. ,-.-..:~E r;- iC:. ,,-•cf-. _: _._ .._. r:E=-.:^n~ ~ _V~~ ^'+n t: c_, ! r z.~~ - _ r ,. r _.. ._ .. :~ _. , _._ ... -_... ~ ~ ~.~ .iii? r, _-, . - - . - r - _- ~. _ __ _. U Ettt, 1.800.FULTON.4 fuitonbank.com Fulton Bank, N.A. Member FDIC. Member o4 the Fulton Financial Family. 2008 Chevrolet HHR -Private Party Pricing Report -Kelley Blue Book Page 1 of 2 --~ _-. _ __, { SEARCH fq ~ TtiE TRi15TED RfSCltJHCf t --- _.._ !- -'., Home New Cars Certified Pre-OWned Used Cars Research Revietvs & News Dealers & I[IVentt:ry used Cars For Sale Loans & Insurance Used Car Values I `_>Earch Used Car Classifieds ~ Cerf~r~ed Pre-Ov<~ned ~ Compare Vehicles ~ Perfect Car Finder ~ Most Resea~cned Vehicles t CARFAX Vehicle His[ary Welcome Back ~ Sian Ir ~ Create accourt ~ ity KEE: 7IP Code- 1?G19 Recently Vrew;d ~o~ Prliyht Ats:7 Like Free Dealer Prrce i~uote - - - .._.;~ C>r .r, t ~.i-'at ~'.71i C[iUZE :'-~ _ ZOI1 Che~~y .-.^ ?tt C Mews Mn~e Car News py Bu :.. ~y ``- n [~ p~ry/~ .} Cn.1L C~u 10 Coolest Cars Under §1i3,C00 LaWreC1C@ CC1@U1'Q~P'~ [llttt fDr Pfice [hi{t f I ... .~ ... ... .~:. ...:.. -__ a makers ~..ar REC3-.ied Rectal C"r I SH{)P CRUZE INVENTt3RY f.` _ ,. _ , ;,~ ~ , - Cars 'vve A~~ Autc:- Home > USeii (-a~5 ~ )(lUF3 > Cti evrolN[ > HHR > LS Pan:-[ wagon 2D 2008 Chevrolet HHR LS Pane! Wagon 2D i rade-In Value Private Party value BLUE BOOKS PRIVATE PARTY VALUE ,;.";',' Suggested Retail value ,-------------- --- _ __ __- CPO Value ... I"I`_ ~ '"~ r, ~ COnC)ItlOn Photo Gallery 1 ~ ~- w s E : XCell~flt ~ Cars For Sale :,s,,. ~ f Compare Vehicles -~... i ~'QDd slue gook Review Fair Consumer Ratings Mare Phctos Find Your Next f:ar Value $21, 255 $2U,590 $9,515 J - _ _~ Specifications '' „ '( For Salmi Near E)iEfsburg ~ . 1~ ~ 3 ~ ~ ~ $EARCH LOCAL LISTiNG5 ai 2008 Chevrolet HHR Total Listings M1tear ~ CARFAX Record Check ~ Qillsburg: Poweretl oy - Below Blue ^ VIN: Booki<.~ vaii~e' - '~P Nc ViN? No Problems Fi n d a Des { ------------- 'Suggested Retail Value News, ReVieWS & TOp IUS ' `° ~a.a ~OPWn9Too~ 10 Coolest Cars Urider 513,000 10 New Names far ZOII CARFAY, Record Check Earthquake Could Further }oit Toyota and Other }apanese Automakers - Auto Loan from 3.49°/ APR aOL Autos Get Your Credit Score Now 2011 Best Redesigned Vehicle Compare Insurance Rates Best Ptarch Deals - aGt Autos with Progressive Read More Payment Calculator ~ ---------...-----____..---------..._---_-__.-----._.-----...._....---.._._--------._.___..__.__.._.__..____....-.._.. Extended Warran ty Quote ..:.: _ _ . _. _ ::: ,: _ _ ..::; . , , ,.:: _. ,: Average Consumer Rating (502 Reviews) Read Reviews SELL YOUR CAR --- -- --, For one low price `tj~">> 4.3 out of S Review the 2008 Chevrolet HHR .~f~~r~ :you can reach millions of used car ., _ ,.. shoppers Vehicle Highlights learn more now Mileage: 19,000 Engine: 4-Cyl, 2.2 Liter Transmission: Automatic, 4-Spd w/Overdrive i' Prtn[ For Sale Sign Drfvetraln: FWD Share vrl[h Frlentls ~ .... _.. _ - ~ $ ?aglk t Get up-to-tlate Live : ~ _ , _: Values" Selected Equipment Change Equipment Get Your Tootkit Standard FindTheRightCar Air Conditioning Cruise Control AM/FM Stereo Compare Used vs. New Power Windows Power Steering CD (Single Disc) Power Door Locks Tilt Wheel Dual Air Bags $5,000 to $10,000 __ _ _. Both New and used _ _ „_ Blue Book Private Party Value Wagon r _- Kelley Blue Book Private Party Value is the amount a buyer can expect to pay when buying a used car from a private party. The Private Party value To View List, Click assumes the vehicle is sold 'As 15" and carries no warranty (other than any remaining factory warranty). The final sale price may vary depending on the vehicle's actual condition and local market conditions. This value may also be used to derive Fair Market Value for insurance and vehicle donation purposes. ~~' ':~+~e :'eh~cle ~ Prln[ .±, :: [mail .:': 6oQKr`tRP,K f _ ~ si Finance & Insurance Get a New Car L<;an from 7 94 %~ A. F' R Get a Pre Ur:i~ed Loan from ~ 44riir APR Get Your Credit Score Now Get a Free Insurance Quote p r acivertisernent ~~~1 ~3F7,~.~.il~iF ~ D/AfC.' ~~ t i';" UUe make it ~~ eaS)r t0 COt'1'~R~3Ce y,~UGtrEr,1V[ rates and save. ` ~; ; G ~a~~` is http://www.kbb.com/used-cars/chevrolet/hhr/2008/private-nartv-value/nricinu-rerinrt~rnn,~ ~~~ ~r~n~ > 2008 Chevrolet 11HR -Private Party Pricing Report -Kelley ~31ue Book View Mother Vehicle Select vear._ Cr Search by Cat Pgc r~, Qr Change ~1P Code Vehicle Condition Ratings Check 1.'ehide Title History Excellent '.~„^.".. <1 2,265 L..`LYl.. {E.f ~.3 • Loaks new, .s rr. excellent mechanrcal condition and ~eed~ no reconditioning • Never had any paint ar body vrork and is free of rus! • Clean true histe.ry and will pass a smog and safety ins,:er'ion • Engine compartrnen[ i5 clean, vrith no Fluid leaks and ~s free of any wear or visible defects. • Complete and verifiable service records. Less than Sac of all used vehicles fall into this category. Goad CC • Free of any major defects. • Clean title history, the paints, body, and interior have oniy corner (if any) blemishes, and there are no major mechanical problems. • Little or no rust on this vehicle. Tries match and have substantial tread v.•ear left. ~o~davehicle will need some reconditioning to be sr. Ir at retail. M~~-osl consu~~~mer ot'vRed veh~cfes fall into this category. Fair • Some mechan~! n~ cosmetic defects and needs server n, !?~ r rs still in reaso ble running condition. • Clean till istory. [he pain[, body and/or interior neeu ~ti': k perfor d by a professional. • T may need to be :epfaced. here may be some repairable rust damage. Poar NSA • Severe mechanical and/or cosmetic defects and is in pocr'unning condition. May have problems that cannot be readily fixed such as a damaged frame or crusted-through body. • Branded title (salvage, flood, etc.) or unsubstantiated mi'r_age Kelley Blue Book does not attempt to report a value on a "poor" vehicle because the value of these vehicles varies greatly. A vehicle in poor condition may require an independent appraisal to determine its value. * Pennsylvania 03/ 15/2011 Accurate Condition Appraisal Change Condition Accurately appraising the condition of a vehkte is an important aspect in determining its Blue Book value. Taking our 16 question condition qurz will ensure you know the correct condition rating. `\ ~ ~ SEARCH LOCAL LISTINGS K; 2011 Kelley Btue Book Co., Inc. At! rights reserved. 3/17,r1011-3j 17y7011 Fdi[ion. The sperlfK in/ormatlon required to determine the value for this particular vehicle tiros suppUed by the person generating this report. Vehicle valuations are oplnlons and may vary from vehicle ro veh/cfe. Actual valuations w!!f vary based upon market conditions, speclfKations, vehicle condition or other particular Urcumstances pertinent to this particular vehicle or [he [ransacUOn or [he part/es to the transacUOn. TAIs report is intended for [he individual use of the person generating this report only and sha!! no[ be sold or tiansmrcted to another party. Kelley Blue Book assumes no responsibility for errors or omissions. (v.11031) Page 2 of 2 On KBB.com fume iie.r c:,.. ,._rrifel F~eO:•r:e:' Use:; Czars- i2rsse.:r r.h R.eviews ~ t:e:ts Jealcrs Usf ~, ~_., , ..,~ Salk Leans F insurance KOE7 Green icBEs" htabi~_> tlotorcycles Featuring 2011 Detroit Au[n Shan <'U11 Best kesale Value Awards 10 Comfy Cars Under :30K 30 Coor Cars Under 518K This Week's S Great Car Deals About KBB About Us Contact Us Capers FAQ Media Advertising Linking Privacy Site t•[ap Cnpyr!ght & Trademarks Terms of Service p 1995-2011 Kelley Blue Book Co., inc. Business Inquiries http://www.kbb. com/used-cars/chevrolet/hhr/2008/private-party-value/pricing-report?cond... 3/ 15/2011