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HomeMy WebLinkAbout06-23-111505610148 REV-1500 EX (°'-'°' PA Deparbnent d Revenue OFFICIAL USE ONLY Bureau d Individual Taxes County Code Year File Number PO BOX 290801 INHERITANCE TAX RETURN 21 10 0866 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW S°Cial $eCUrily Number Date of Deeth MMDDYYW Dat@ Of Birth MMDDYYYY 204-03-6419 08152010 04021921 Decedent's Last Name Suffix Decedent's First Name M I GUSTIN EVELYN F (If Applicable) Enter Surviving Spouse's Information Below Spouse's last Name Suffix Spouse's First Name M I Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS FILL IN APPROPRIATE t30XE3 t3ELOW ® 1. Original Return ^ 4 . Limited Estate ® 8. Decedent Dfed Testate (Attach Copy of WIII) ^ 9. Litigation Proceeds Received ^ 2. Supplemental Return ^ 4a. Future Interest Compromise (date of death after 12-12-82) ® 7. Decedent Maintained a LbAng Trust (Attach Copy of Trust) ^ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ^ 3. Remainder Return (date of death prior to 12-1382) ^ 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit l3oxes ^ 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL Name MARK E• HALBRUNER, ESQ. First Ilne of address 1013 MUMMA RD, STE 100 Second line of address City or Post Office LEMOYNE INDENCE AND CONFIDENTIAL TAX INFORMATION 8HOULD BE DIRECTED TO: Daytime Telephone Number 717-731-9600 REt3lSTE WILLS USE Y ~ p N ~_ ` ~ ~c~3 w 7 State ZIP Code 7iATE FILED - 4" S~ PA 17043 CorrespondenYss-maNaddross: M-HALBRUNERaGATESLAWFIRM•COM Under penalties d perjury, I declaro that I have examined this rolum, induding accompanying schedules and statements, end to the best d my knowledge and belief, it is true, corroet and complete. Declaration d proparsr other thanths psroenal ropresentative is based one infarmagon d which proparer has any knowledge. KENNETH L• MARTIN, EXR. 228 CARDINAL ROAD LITITZ, PA 17543 SIGNATURE OF PREPARER OTHER THAN REPRESENTA~p~F~, ~ qaT MARK E • HALBRUNER, ESQ • Y ~(~.i ~ ~ ,~' I 1013 MUMMA ROAD, SUITE 100 LEMOYNE, PA 17043 U R INAL M LY Side 1 1505610148 gM48474.000 1505610148 REV-1500 EX Decedent's Social Security Number 204-03-6419 Decedem's Name: G U S T I N y E I Y N F RECAPITULATION 1. Real Estate (Schedule A) 1 $ ~ • ~ ~ 2. Stocks and Bonds (Schedub B) . .... .. .. .... .... 2 ~ ~ • ~ Q 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) , g. ~ ~ • ~ ~ 4. Mortgages and Notes Receivable (Schedule D) _ 4 $ 0 • 0 0 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 5, ~ 2 6 , D 4 7 • 11 B. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ... 5, * ~ , l] ~ 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. $ ~ • D D 8. Total Gross Asssts (total Lines 1 through 7) ti $ 2 6 , ~ 4 7 • 11 9. Funeral Expenses and Administrative Costa (Schedule H). , 9 :i 12 , 9 6 4.01 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 10. * 3 8 8.57 11. Total Deductions (total Lines 9 and 10) , _ _ _ t 1 $ ]~ 3 , 3 5 2.5 8 12. Net Value of Esters (Line 8 minus Line 11) 1Y. # ]~ 2 , 6 9 4 •5 3 13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been made (Schedule J) , . 13, ~ O • O O 14. Nat Value 3ubjectto Tax (Line 12 minus Line 13) , 14. $12 , 6 9 4 •53 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers unj~er Sec. 9116 (a)(1.2) X .0 4L_ $ x. 0 0 15. $ 0. 0 0 18. Amount of Line t~xable at lineal rate x 0 4 . # 12 , 6 9 4.5 3 1 s. $ 571.2 5 17. Amount of Line 14 taxable at sibling rate X .12 $ ~ • Q D 17. ~ D • ~ 0 16. Amount of Line 14 taxable at collateral rate X .15 $ ~ . ~ ~ 18. ~ l) • ~ ~ 19. TAX DUE 18. 20. FILL IN THE BOX IF YOU ARE REWESTINt3 A REFUND OF AN OVERPAYMENT X571.25 Side 2 150561D248 1505610248 J 9M~e~8 4.000 1505610248 REV-1500 EX Ppe 3 FlN Number Decedertt's Com late Addrbss: 21 10 0 8 6 6 DECEDENTS NAME STREET ADDRESS CITY STATE ZIP P - Tax Payments and Credits: 1. Tax Due (Pape 2, Line 19) 2. Credits/Payments A. Prior Payments # 7 , 7 0 0.0 0 B. Discount #28.56 3. Interest (1> X571.25 row credlu(A+e> (2) X7,728 56 (3) # ~ • ~ 0 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to roquest a rofund. (4) ~ 7 ,15 7.31 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This N the TAX DUE. (5) # ~ • ~ D 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: IIIYII~~e~~~~slII No a. retain the use or income of the property transferred; 1__I b. retain the right to dealgnate who shall use the property transferred or its income; u c. retain a reversionary Interest; or . ...... 8 d. receive the promise for life of either payments, benefits or care?. . 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate considereticn7 . .. . 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 aewunt, annuity, or other non-probate properly, which contains a beneficiary designation? ....... ^ IF THE ANSWER TO ANY OF THE A80VE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE Q AND FILE R AS PART OF THE RETURN For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of trensfers to or for the use of the surviving spouse Is 3 percent [72 P.S. §9118 (a) (1.1) (I)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse N 0 percent [72 P.S. §9118 (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 atilt applicable even if the surviving spouse is the only beneficiary. Far dates of death on or after Juty 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 fa 0 percent [72 P.S. §9118(a)(1.2)j. • The tax rate Imposed on the net value of transfers to or for the use of the decedent's lineal beneflGarles is 4.5 percent, except as noted in 72 P.S. §9118(1.2) [72 P.S. §9118(a)(1)]. • The lax rate imposed on the net value of transfers to or for the use of the decedent's siblings Is 12 percent [72 P.S. §9118(a)(1.3)]. A sibling is defined, under Section 9102, es an individual who has at least one parent in common with the decedent, whether by blood or adoption. 9M4871 2.000 REV-1b08 E%+ (8-99) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETlA2N R>=sloENroECEOENr PERSONAL PROPERTY --_ ESTATE OF FILE NUMBER Evelyn F. Guatin 21 10 0866 3w~sno t.ooo (If more space Is needed, insert addi6onai sheets dthe acme size) REV-1510 EX + (0&09) Pennsylvania L~PARTMENi l]F REVENUE SCHEDULE G INTER VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY Evelyn F. Guatin 21 10 0866 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yea. ITEM NUMBE IPII N O P 81CLIAETIERAMEOFTIETRANSFEREE,TIEIRREUTIOPHMPTODECEDENiARD TIE DATE OF TRMaFER.ATT/CFIACOPV OF TIE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSE~ °k OFDECD5 INTEREST EXCLUSION FAPPIICABLE TA)(ABLE VALU t• On November 23, 1993, Evelyn F. Guatin established the Evelyn F. Guatin Family Irrevocable Trust by and between herself as Sattlor and FSM Trust (f/k/a Pennsylvania Fiduciary and Estate Services, Inc.) as Trustee. (See continuation on next page.) $0.00 100.0000 $0.00 $0.00 TOTAL (Also enter on Ifne 7, Recapitulation) E $0 00 It more space la neadetl, use atltlRbnal sheets Df paper of the same size. 8W4eAF 2.000 Estate of: Evelyn F. Guertin Schedule G (Wage 2) Item No. Description DOD Value of Asset Yr Interest Exclusion Article 4.02 of the Trust states that the Trustees shall make no distributions of principal to, or on behalf of, Evelyn F. Gustin. Evelyn F. Gustin was entitled to the net income of the trust during her lifetime; however if she were to reside in a long-term care facility for a period of greater than thirty (30) days, the Trustees shall cases all distributions of income to Evelyn F. Gustin. Evelyn F. Gustin was admitted to the Golden Living Center long-term care facility on May 5, 2010, which was more than thirty (30) days before her death; therefore, at the time of her death she was no long entitled to any benefits under the Trust. It is for that reason that no value is being reported for the Trust on the decedent's inheritance tax return. At the time of Evelyn F. Guatin's death, the Trust contained cash end securities valued at $42,961.77 and real property (1019 Swarthmore Road, New Cumberland, Cumberland County, Pennsylvania) which was sold for net proceeds of $116,962.98 after deducting the real estate broker commission and other settlement costa. 21 10 0866 Taxable Value Total (Carry forward to main schedule) $0.00 REV-1511 EX+ (10-08) Pennsylvania DEPARTAENi OF REVENUE MERITANCE TAX RETURN RESOENr DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~. Gingrich Memorials engraving $210.00 Total from continuation schedules . B. 1 ADMINISTRATNE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address Ciry State ZIP $9,600.86 2. 3. Y~r(s) Commission Paid: Attorney Fees: Family Exemption: (If decedent's address is not the same as daimenYs, attach explanation.) Claimant Street Address $2 , 750.00 Ciry State ZIP Relationship of Claimant to Decedent 4. Probate Fees: $110.00 5. AeeountantFees: 6. Tau<Retum Preperer Fees: 7. 1 Patriot-News publication fee $218.15 2 Cumberland Law Journal publication fee $75.00 9W48AG Y.000 TOTAL (Also enter on Line 9, Recapfl If more space is needed, use addkbnal sheets of paper of the same size. .O1 Estate of: Evelyn F. Guatin Schedule H Part 1 (Page 2) Item No. Description 2 Luncheon 3 Wiedeman Funeral Home funeral goods S services 21 10 0866 Amount $349.54 $9,251.32 Total (Carry forward to main schedule) $9,600.86 REV-1512 EX • (12-OB) Pennsylvania ~EPARTI.ENT OF REVENUE MHERRANCE TAX RETURN SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES 8~ LIENS FILE NUMBER Evelyn F. Gustin 21 10 0866 Report debts Incurred by the decedent prior to death that remained unpaid at the dab of death, Including unreimbureed msdkal expenses. ewoeAH z.ooo If more space is needed, insert additional sheets of the same size. REV-1513 EX+(01-10) SCHEDULE J Pennsylvania DEPORTMENT OF REVENUE BENEFICIARIES INHERRANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER: EV 1 F. 11 tln 1 1 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECENING PROPERTY Do Not list Trwtee(a) OF ESTATE I TAXABLE DISTRIBUTIONS [Indude artripM apousel distribu5ons and transfer under Sec. 9116 (a) (1.2).J 1. Konnoth L. Martin 228 Cardinal Road Lititz, PA 17543 All of Reaidu®: $12,694.53 Son $12,694.53 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHDWN ABOVE ON LINES 15 THROUGH 1 8 OF REV-1500 COVER SHEET, AS APP ROPRIATE. [I NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SEC710N 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARRABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. S $0.00 ew4eni z.ooo n more space is nee0e0, use a4pRiOna1 sneers or paper oT the same size. t11 LLl. Hill KtV llll/U/) LOCAL REGISTRAR'S CERTIFICATION OF DEATH WARNING: It is illegal to duplicate this copy by photostat or photograph... . ?ee for this certificate, $6.00 P 16820539 Certification Number iaslu Rfv Iuippf nn : .lint r ferau,[rr .~«. This is to certify that the information here given i correctly copied from an original Certificate of Deat duly filed with me as Local Registrar. The origin certificate will be forwarded to the State Vita /~~~~rds Office for p anent filing. ~ G Local Registrar Date Issued cO~MWNYMEALTN OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VRAL RECORDS ceRnflcArE of oennTM (sfe, I,uuneaons nl,l ~ampl~. m rnrrw) at~TE +.rrrmr+FM /rr. r~wM xar aara a.adywr aoraor wow ra wn EVELYN F. GUS1"iN Female 204 - 03 -6419 A t 15 20 aap f.~fpfwn unnl+ UpY I acrrsr T. wrrv ufrrrorn 89 ~... •,. ~.., rut ~: ap.: rr April 2, 1921 Steelton, PA ^ypw ^~l~ap~rr ^oa f3 let. ^larlr. ^aw• fe. Cwiry a Mpn k. Cp, Bua Tyr a Orp a0. Fanlp lar INnalwfla'eR pwK,rrrr1rpil f. Wr Gprere d lyre 0ryM rr a w Mr~rrp fir.rabrx Cwoberland Fast Pennsboro Golden Livi Center-West Shore ~ ~rnl ~Wttite ~~. uw d•rp a lx nr Onald.Iw r fr a 0.rare teor! Iffpd, rM Mrr Wk miTf lr4 u. fwr Lrc lrpYa flrar anra +x eu+w q.. W r.. yr ir~nn rW WrdrM S t lard win S ~ U.a Mire faawt Earerr 18•rpfrT p+A Calpe tl~ r f+l w dOM~>~ ~ ecre ary teel ust ^ r« ®ile +.. s,rvfarapr4ab~r.nad..,~ra,I ~l n vin~t Cepte -West Shorg ~ ~ ~ MrhdOrrp +t.arr PA u°0.w01:`" Fast Pennsboro rrrwo, +><~Jr.o.rpel;rer *+ 77op r CFiurch R ., 11, PA +moa.w ~nainvtenm oa^ ~~..e ~,r q m.. +arrewrF:~rar. riaW nrrrprwfa.t.rr,pwrrrny Christian Gluntz Lula Ho loawrp.rr.w.p,awelfro Kenneth L. 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CMYr Iallai r•/ erl 71p Sirrn •. l++,W Mn~plAn•~' ~M+g wr d ann.Mn anarrplnlon lr P«~eeaWn rtl capMra Mlr Ill ~ Teblrldwa+llew.«•rawneY-YrwiwWrdlwrrrrY________________ _________________^ • ^•p•~nrMwwr,M1•PMrn 11rl,unr mnexflwo•pgwprurrtldwe i•kpyar rreYe p erp raprerpr lrr rr w rr w YYY l w m Tx 7%fla ~ O/rw eq. rpll ~ , f . p . rryy wr rr w f____________ • r,e4rfrpir,trppr '----- 3 LCU e~ L /f 7iv/o Os•r Wrderwk•w~er apk. krll•rrlwrarr epr,rrfrr,werra wpyywrwr rrrlL ^ llwrwamraa crwa arlryr•1n rr.Ifr1 aypr. if ~ ~ 0 ~ ~ ' G/ r J 0532462 o.o«dr~ trine w LAST P1ILL AND TESTAMENT OF EVSLYN F. GUSTIN I, EVELYN F. GUSTIN, now of 1019 Swarthmore Road, New Cumberland, Cumberland County, Pennsylvania 17070, do publish and declare this to be my Last Will and Testament, hereby revoking all other prior wills and codicils made by me. FIRST: Family Background and Appointment of Executor. (A) Family and Background Information. I am not married. My child is RENNSTfI L. MARTIN. Throughout this Will, KENNETH L. MARTIN will be referred to as "my child" or "my son". The word "issue" will include my child as well as my other descendants. (B) ADpointmeat of Executor. I appoint as my Executor and successor Executors (all hereinafter referred to as Executor or Executors) under this Will, the following named persons or corporations to serve without bond and without being required to account to any Court: Executor: My son, KENNETH L. MARTIN. Successor Executors: My grandchildren, CHRISTOPHER R. MARTIN, SCOTT P. MARTIN and JEFFREY M. MARTIN, or the survivor of them, as Co-Successor Executors, to-act jointly. (C) Inter vivos Trust. The inter vivos trust agreement referred to in this Will is entitled "TH8 EVBLYN F. GUSTIN FAMILY IRREVOCABLE TRUST", dated November 23, 1993, by and between myself, as Settlor, and KENNETH L. MARTIN and PENNSYLVANIA FIDUCIARY AND ESTATE SERVICES, INC., as Co-Trustees, as now in effect or as may hereafter be amended. SECOND: Funeral and Last Illness Expenses• Taxes. (A) Expenses of Funeral and Last Illness. I direct my Executor to pay my funeral expenses and the expenses of my last illness. from my estate. (B) Taxes. I direct my Executor to pay any and all estate, inheritance, succession, legacy, transfer and other death taxes or duties, by whatever name called, including any and all interest and 9 ~k! .~ i C 00 ~ ~' LAST D~IILL AND TESTAMBNT OF EVELYN F. GUSTIN PAGE 2 penalties thereon, imposed under the laws of any jurisdiction by reason of my death upon or with respect to any and all property included in my gross estate for the purpose of such taxes, whether such property passes under or outside of this Will. Without any apportionment otherwise required by law and without being prorated or apportioned among or charged against the respective devises, legatees, beneficiaries, transferees, or other recipients of any such property or charged against any property passing or which may have passed to any of them, I direct that any taxes so paid shall be charged against my residuary estate. My Executor shall not be entitled to reimbursement for any portion of any such taxes from any such person. The foregoing provisions of this Article SECOND shall not apply to such portion or portions of said taxes, interest and penalties which may be required to be paid, or are actually paid or reimbursed, by the Trustee of the Trust described in Paragraph FIRST (C), above. THIRD: Tangible Personal Property. Except for those items excluded below and those items enumerated in the Letter of Instruction, I bequeath all my tangible personal property, including but not limited to clothing, jewelry, heirlooms, furniture, household furnishings, personal effects, motor vehicles, and all other similar articles, which I own, and the insurance thereon, to my son, KENNETH L. MARTIN, if he survives me by sixty (60) days. Tangible personal property shall not include: (1) any and all property used by me in any business, (2) cash on hand or on deposit in banks, (3) stock or securities, (4) any type of evidence of indebtedness, and (5) any life, health or accident insurance policies. If my son, RBNN$TH L. MARTIN, does not survive me by sixty (60) days, I leave such tangible personal property to my grandchildren, CHRISTOPHER R. MARTIN, SCOTT P. MARTIN and J8FFR8Y M. MARTIN, per stirpes, to be divided among them as they may select in as nearly equal shares as is practical. If there is any disagreement as to distribution, I direct my Executor to make such distribution. The decision of my Executor shall be final and binding. Any items not selected or any items which my Executor considers unsuitable for my grandchildren may be distributed or sold in the sole discretion of my Executor and, if sold, the net proceeds therefrom shall be added to the residue of my estate. Any such article allocated to a minor may, as my Executor deems advisable, either be delivered to the minor or to any person to safeguard on behalf of the minor. "~ LAST WILL AND T89TAMENT OF EVELYN F. GUBTIN PAGB 3 Notwithstanding any other provisions in this Article THIRD, I may leave a separate, dated and unsigned Letter of Instruction, which I shall place with my Will, containing directions as to the ultimate disposition of certain of the property bequeathed under this Article THIRD, and such Letter of Instruction shall determine the distribution of such items. FOURTH: Residuary Estate. I devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, of whatever nature and wherever situated to which I am legally or equitably entitled, to the then-acting Trustee of the Trust described in Paragraph FIRST (C) of this Will, to be held, administered and distributed pursuant to the terms thereof, as the same may be amended from time to time. By this devise and bequest of my residuary estate I hereby exercise all Powers of Appointment I possess at the time of my death except any power of appointment which I possess under the Trust described in Paragraph FIRST (C) of this Will. FIFTH: Powers of Executor. In addition to the powers and duties as may have been granted elsewhere in this Will, but subject to any limitations stated elsewhere in this Will, the Executor shall have and exercise exclusive management and control of the Estate and shall be vested with the following specific powers and discretion, in addition to the powers as may be generally conferred from time to time upon the Executor by law: (A) In the management, care and disposition of the Estate, the Executor shall have the power to do all things and to execute such instruments, deeds, or other documents as may be deemed necessary or proper, including the following powers, all of which may be exercised without order of or report to any Court: (1) To sell, exchange or otherwise dispose of any property at any time held or acquired hereunder, at public or private sale, for cash or on terms, without advertisement, including the right to lease for any term notwithstanding the period of the Estate, and to grant options, including any option for a period beyond the duration of the Estate; except that, in lieu of any binding shareholder agreement or buy/sell agreement to the contrary, the Executor shall not be permitted to sell the stock or any other ownership interest in any business owned by me, or held in trust, at my death, without first offering the same for sale to my child, or without next offering the same to the corporation or business represented LAST SPILL AND TE3TAND;I.iTT OF EVELYN F. GUSTIN PAGE 4 by such ownership interest for redemption. (2) To invest all monies in such stocks, bonds, securities, mortgages, notes, choses in action, real estate or improvements thereon, and any other property as the Executor may deem best, without regard to any law now or hereafter enforced limiting investments of fiduciaries, except that the Executor may not invest in any securities issued by the corporate Executor, or issued by a parent or affiliate company of such Executor, or any stock in a company which the corporate Executor or their parent or affiliate holds as an asset, either individually or in a fiduciary capacity. (3) To retain for investment any property deposited with the Executor hereunder; except that the Executor may not retain for investment any stock in the corporate Executor, or in a parent or affiliate company of such Executor, or any stock in a company which the corporate Executor or their parent or affiliate holds as an asset, either individually or in a fiduciary capacity. (4) To vote in person or by proxy any corporate stock or other security and to agree to or take any other action in regard to any reorganization, merger, consolidation, liquidation, bankruptcy or other procedure or proceedings affecting any stock, bond, note or other security. (5) To use attorneys, real estate brokers, accountants and other agents, if such employment is deemed necessary or desirable, and to pay reasonable compensation for their services. (6) To compromise, settle or adjust any claim or demand by or against the Estate and to agree to any rescission or modification of any contract or agreement affecting the Estate. (7) To renew any indebtedness, as well as to borrow money, and to secure the same by mortgaging, pledging or conveying any property of the Estate. (8) To retain and carry on any business in which the Estate may acquire an interest, to acquire additional interest in any such business, to agree to the liquidation in kind of any corporation in which the Estate may have an interest and k~, ~~ LAST NILL AND TESTAMENT OF EVELYN F. GUSTIN PAGE 5 to carry on the business thereof, to join with other owners in adopting any form of management for any business or property in which the Estate may have an interest, to become or remain a partner, general or limited, in regard to any such business or property and to hold the stock or other securities as an investment, and to employ agents and confer on them authority to manage and operate the business, property or corporation, without liability for the acts of such agent or for any loss, liability or indebtedness of such business if the management is selected or retained with reasonable care. (9) To register any stock, bond or other security in the name of a nominee, without the addition of words indicating that such security is held in a fiduciary capacity, but accurate records shall be maintained showing that such security is an Estate asset, and the Executor shall be responsible for the acts of such nominee. (8) Whenever the Executor is directed to distribute any Estate assets in fee simple to a person who is then under twenty- one (21) years of age, the Executor shall be authorized to hold such property in Trust for such person until he/she becomes twenty- one (21) years of age, and in the meantime shall use such part of the income and the principal of the Estate as the Executor may deem necessary to provide for the proper support and education of such person. If such person should die before becoming twenty-one (21) years of age, the property then remaining in trust shall be distributed to the personal representative of such persons estate. (C) In making distributions from the Estate to or for the benefit of any minor or other person under a legal disability, the Executor need not require the appointment of a guardian, but shall be authorized to pay or deliver the same to the custodian of such person, to pay or deliver the same to such person without the intervention of a guardian, to pay or deliver the same to a legal guardian of such person if one has already been appointed, or to use the same for the benefit of such person. (D) In the disbursement of the Estate and any division into separate trusts or shares, the Executor shall be authorized to make the distribution and division in money or in kind, or both, regardless of the basis for income tax purposes of any property distributed or divided in kind, and the distribution and division made and the values established by the Executor shall be binding and conclusive on all persons taking hereunder. The Executor may P LAST WILL AND TESTAMENT OF BVELYN F. GUBTIN PAGE 6 in making such distribution or division allot undivided interests in the same property to several trusts or shares. (8) The Executor shall be authorized to lend or borrow, including the right to lend to or borrow from any trusts which I may have established during life or by will, at an adequate rate of interest and with adequate security, and upon such terms and conditions as the Executor shall deem fair and equitable. (F) The Executor shall be authorized to sell or purchase at the fair market value as determined by the Executor, any property to or from any trust created by me during life or by Will, even though the same person or corporation may be acting as Executor of my estate or as Trustee of any of my other trusts. (G) The Executor shall have discretion to determine whether items should be charged or credited to income or principal or allocated between income and principal as the Executor may deem equitable and fair under all the circumstances, including the power to amortize or fail to amortize any part or all of any premium or discount, to treat any part or all of the profit resulting from the maturity or sale of any asset, whether purchased at a premium or at a discount, as income or principal or apportion the same between income and principal, to apportion the sales price of any asset between income and principal, to treat any dividend or other distribution of any investment as income or principal, or apportion the same between income and principal, to charge any expense against income or principal or apportion the same, and to provide or fail to provide a reasonable reserve against depreciation or obsolescence on any assets subject to depreciation or obsolescence, all as the Executor may reasonably deem equitable and just under all the circumstances. If the Executor does not exercise the .above discretionary power, the cash or accrual allocation shall be in accordance with Chapter 81 of Title 20 of the Pennsylvania Consolidated Statutes, or the corresponding provisions of subsequent state law. (H) Except as otherwise provided in this Will, when the authority and power under this Will are vested in two (2) or more Executors, the authority and powers are to be held jointly by the Executors. A majority of the Executors may exercise any authority or power granted under this Will or granted by law, and may act under this will. Any attempt by one such Executor to act under this Will on other than ministerial acts shall be void. The action of one such Executor under this Will may be validated by a LAST WILL AND T88TAN~TT OF EVELYN F. GUSTIN PAGE 7 subsequent ratification of the act by a majority of the Executors. SIXTH: Ri4hts and Liabilities of 8xecutor. (A) No bond or other security shall be required of any Executor. (B) This instrument always shall be construed in favor of the validity of any act or omission by any Executor, and any Executor shall not be liable for any act or omission except in the case of gross negligence, bad faith or fraud. Specifically, in assessing the propriety of any investment, the overall performance of the entire Estate shall be taken into account. (C) Each Executor shall be entitled to receive reasonable compensation for services actually rendered to my estate, in an amount the Executor normally and customarily charges for performing similar services during the time which he performs the services. SEVENTH: Tax Elections. (A) In determining the estate, inheritance and income tax liability relating to my Estate, the Executor's decision as to all available tax elections shall be conclusive on all concerned. In accordance with IRC Section 2632 (a} and without regard to whether a Federal estate tax return is actually filed, my Executor shall allocate so much of the Federal Generation Skipping Transfer (GST) exemption amount as will fully exempt any generation skipping transfer which may occur under this Will. (H) The Executor may, in his discretion, determine the date as of which my gross estate shall be valued for the purpose of determining the applicable tax payable by reason of my death. (C) The Executor may, in his discretion, decide whether all or any part of certain deductions shall be taken as income tax deductions (even though they may equal or exceed the taxable income of my estate and whether or not claimed or of benefit on my estate's income tax return) or as estate tax deductions when a choice is available; and in the event that all or any part of such deductions are taken as income tax deductions, no adjustment of income and principal accounts in my estate shall be made as a result of such decisions. LAST WILL AND TBSTAl~NT OF EVELYN F. GUSTIN PAGB 8 EIGHTH: Spendthrift Provision. No beneficiary shall have the power to anticipate, encumber or transfer his or her interest in the estate in any manner other than by the valid exercise of a power of appointment. No part of the estate shall be liable for or charged with any debts, contracts, liabilities or .torts of a beneficiary or subject to seizure or other process by any creditor of a beneficiary. NINTH: Definitions and General Provisions. (A) Survival. Any beneficiary who dies within sixty (60) days after my death shall be considered not to have survived me. (B) Captions. The captions set forth in this Will at the beginning of the various articles hereof are for convenience of reference only and shall not be deemed to define or limit the provisions hereof or to affect in any way their construction and application. (C) Children. As used in this Will, the words "child" and "children" shall include persons who are legally adopted and the issue of said persons, whether born in or out of wedlock, so long as any person born out of wedlock is acknowledged in a written instrument executed by the one of their natural parents who is a descendant of mine to be the child of said descendant. The ward "issue" shall include descendants of all generations but shall exclude adopted persons. A posthumous child shall be considered as living at the death of his parent. The birth to me or the adoption by me of a child or children subsequent to the execution of this Will shall not operate to revoke this Will. (D) Code. Unless otherwise stated, all references in my Will to section and chapter numbers are to those of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any subsequent federal tax laws applicable to my estate. (E) Other terms. The use of any gender includes the other genders, and the use of either the singular or the plural includes the other. (F) Powers of Appointment are Exercised. By this Will I exercise any and all Powers of Appointment which I possess at the time of my death except any power of appointment which I possess under the Trust described in Paragraph FIRST (C), above. v LAST SPILL AND TBBTAM.LANT OF EVELYN F. GUSTIN PAGL 9 IN 1PITN88S ~PHE3RSOF, I, EVELYN F. GUSTIN, the Testatrix, have to this my Last Will and Testament, typewritten on ten (10) pages, includ~hi~~~~ the Ackno~ledgment and Affidavit, set my hand and seal thi s ~s2~ day of /~IV~IYI ,~.~_, 19 9 3 . (print name) A /w~,f'~yLi LYN GU8 ''IN Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who have hereunto subscribed our names at her request, as witnesses hereto, in the presence of the said Testatrix, and in the presence of each other. Each of us further declares that he or she believes the Testatrix to be of sound mind and memory. The preceding instrument consists of this and nine (9) other consecutively numbered typewritten pages including the Acknowledclment and .Af€a~davit. residing at L;()~j,~~_P~"[ residing at I~irr~sl~~~ C~Yf ~YltlMP{'ltltHn (print name) ACRNOwI,EDGMBNT AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ~ SS: COUNTY OF The Testatrix and the witnesses whose names are signed and subscribed to the attached or foregoing instrument, being first duly sworn and qualified according to law, do hereby acknowledge, depose and say to the undersigned authority, that the Testatrix signed and executed the instrument as her Last Will in the presence of the witnesses; that she signed it willingly or willingly directed another to sign it for her; that she executed it as her free and voluntary act for the purposes therein expressed; that each of the witnesses were present and saw the Testatrix sign and execute the instrument as her Last will; that each subscribing witness in the hearing and sight of the Testatrix signed the will as witnesses; and that to the best of their knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF ,~,! On this, the d ~~ day of ~h~~~ 1993, before me, a Notary Public, the undersigned officer, personally appeared MARK E. HALBRONER, known to me or satisfactorily proven to be a member of the bar of the highest court of Pennsylvania, and certified that he was personally present when the foregoing acknowledgment and affidavit were signed by the Testatrix and witnesses. IN WITNESS WHEREOF, I hereunto se my hand a d official s, ., '6 ~ ~'"''~~~` S -~ ~ ,~ , 4~ ~ ` o ary Public ~~~ ' My Commission Ex i rig • r ~"= ,~..,~ ~~ ~,~y~ hf~ot,a~ri.awl S~~y~1y~~q~ 'f ~` ;. Od.9,1995 ' COMMONWEALTH OF PENNSYLVQN~o COUNTY OF CUMBERLAND estate of EVEL YN F GUST/N lFkst M(edk, Lesrl SHORT CERTIFICATE I, GLENDA EARNER STRASBAUGH Register for the Probate of Wills and Granting Letters of Administration in and for CUMBERLAND County, do hereby certify that on the 20th day of August, Two Thousand and Ten, Letters TESTAMENTARY in common form were granted by the Register of said County, on the .late of EAST PENNSBORO TOWNSHIP in said county, deceased, to KENNETHL MARTIN (Fiisi, Mie'ele, Las4 and that same has not since been revoked. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of said office at CARLISLE, PENNSYLVANIA, this 20th day of August Two Thousand and Ten. File No. 2010-00866 PA Fi 1 e No . 21- 10- 0$66 Date of Death 8/15/2010 S . S . # 204-03-6419 NOT VALID WITHOUT ORIGINAL SIGNATURE AND IMPRESSED SEAL EVELYN F. GUSTIN FAD~ILY IRREVOCABLE TRUST THIS TRUST A,GREEI~V'P is executed in triplicate on this a$~°• day of ~(){/~/i')$~' 1993, by and between BVELYN F. GU$TIN, now of 1019 Swarthmore Road, New Cumberland,. Cumberland County, Pennsylvania 17070 (hereinafter called "Settlor"), and KENNETH L. MARTIIQ, now of 228 Cardinal Road, Lititz, Lancaster County, Pennsylvania 17543, and PENNSYLVANIA FIDUCIARY AND ESTATE SERVICES, INC., now of 600 North Twelfth Street, Suite 2, Lemoyne, Cumberland County, Pennsylvania 17043 (hereinafter called "Trustees" or "Co- Trustees") . ARTICLE I. TRUST 88TAT8 1.01. initial Priaciyal. Settlor, desiring to ,establish an irrevocable trust, does hereby irrevocably transfer, assign and deliver to the Trustees, and their successors and assigns, the assets listed on Schedule A, attached hereto and made a part hereof. As further evidence of such assignment, the Settlor has executed or will execute or cause to be executed such other instruments as may be required for the purposes of completing the assignment or transfer of title to such property to the Trustees. The Trustees accept such transfer and assignment to themselves as Trustees, and undertake to hold, manage, invest and reinvest the assets of this Trust, and to distribute the income and principal of the Trust in accordance with the provisions of this Agreement. 1.02. Additional PriaciDal. The Settlor and any other person or persons, with the consent of the Trustees, shall have the right at .any time to make additions tQ the corpus of .this Trust or any share thereof hereby established. All such additions shall be held, governed, and distributed by the Trustees in accordance with the terms and conditions of this Agreement. ARTICLE II. IRREVOCABILITY OF TRUST 2.01. Irrevocability. Settlor has been advised of the consequences of an irrevocable trust and hereby declares that this Trust shall be irrevocable and shall not be altered, amended, revoked, or terminated by Settlor or any other person or persons. ARTICLE III. LIFE INSURANCE POLICIES 3.01. General Provisions. If any insurance policies are. transferred into this Trust, the Trustees shall be vested with all right, title, and interest in and to the transferred policies of insurance, and are authorized and empowered to exercise and enjoy, for the purposes of the Trust herein created and as absolute owners of such policies of insurance, all the options, benefits, rights and privileges under such policies, including the right to borrow upon and to pledge them for a loan or loans . The Trustees take all rights, title, and interest in and to the above-stated insurance policies subject to any prior split dollar life insurance agreement and assignments, which may be in effect at the time of transfer. The insurance companies which have issued policies are hereby authorized and directed to recognize the Trustees as absolute owners of such policies of insurance and as fully entitled to all options, rights, privileges, and interests under such policies, and any receipts, releases, and other instruments executed by the Trustees in connection with such policies shall be binding upon all persons interested in this Trust. The Settlor hereby relinquishes all rights, title, interest and powers in such policies of insurance which Settlor may own and which rights, title, interest and powers are not assignable, and will, at the request of the Trustees, execute all other instruments reasonably required to effectuate this relinquishment. 3.Oa . Pavmeat of Premiums. The Trustees shall be under no obligation to pay the premiums which may become due and payable under the provisions of any policy of insurance which may be transferred or assigned to this Trust, or to make certain that such premiums are paid by the transferor of such policy, or to notify any persons of the nonpayment of such premiums, and the Trustees shall be under no responsibility or liability of any kind in case such premiums are not paid, except the Trustees shall apply any dividends received on such policies to the payment of premiums thereon. Upon notice at any time during the continuance of this Trust that the premiums due upon such policies are in default, or that premiums which will become due will not be paid, either by the transferor or by any other person, the Trustees, within their sole discretion, may apply any cash values attributable to such policy to the purchase of paid-up insurance or of extended insurance, or may borrow upon such policy for the payment of premiums due therm,. ox .inay accept the cash values of such policy upon the policy's forfeiture. In the event that the Trustees receive the cash value of such policy upon its forfeiture for nonpayment of premiums, the amount received shall be added to the corpus of this Trust, and shall be administered according to the terms of this Agreement. If the insured under such policies of insurance, becomes totally and permanently disabled within the meaning of any policies and because thereof the payment of premiums, or any of them, shall during the pendency of such disability, be waived, the Trustees, upon receipt of such knowledge, shall promptly notify the insurance company which has issued such policies, and shall take any and all steps necessary to make such waiver of premium provision effective. 2 3.03. Duties of Trustees Nith Retard to Life Insurance Policies. The Trustees shall be under no obligation or duty whatever except with respect to the safekeeping of such policies of insurance and the duty to receive such sums as may be paid to them, in accordance with the requirements of this Trust, by the companies issuing such policies, and to hold, manage and disburse such proceeds subject to the terms of this Agreement. Upon the death of the insured, the Trustees shall make reasonable efforts to carry out the provisions of this Agreement, including the maintenance or defense of any suit; provided, however, that the Trustees shall be under no duty to maintain or enter into any litigation unless their expenses, including counsel fees and costs, have been advanced or guaranteed in an amount and in a manner reasonably satisfactory to the Trustees. The Trustees may repay any advances made by them or reimburse themselves for any such fees and costs from any corpus or income of this Trust. ARTICLE IV. TRIIST DISTRIBUTIONS 4.01. Trust Principal. The entire corpus of this Truat, including the assets initially transferred to this Trust, subsequent additions to this Trust, and the proceeds of any sale, exchange or investment of such Trust assets, shall be used for the purposes herein contained. 4.02. Distributions of Principal and Income. The Trustees shall make no distributions of principal to, or on behalf of, EVELYN F. DUSTIN. During the Settlor's lifetime, the Trustees shall distribute all of the net income of the trust to, or for the benefit of, EVSLYN F. DUSTIN, provided that if EVELYN F. DUSTIN should reside in a long-term care facility for a period of time greater than thirty (30) days, then the Trustees shall cease all distributions of income to EVELYN F. AUSTIN, and the Trustees shall accumulate any and all of the net income of the Trust and shall add such net income to the principal of the Trust. 4.03. Termination and Distribution of Trust. Upon the death of .the. -Sett? off, ths. Trust shRll te. rminate. Upon termination, the remaining trust estate shall be distributed to the Settlor's son, KENNETH L. MARTIN. If the Settlor's son, RENNBT$ L. MARTIN, predeceases the termination of this Trust, then the remaining trust estate shall be divided into separate and equal shares, and one such share shall be distributed to each of the Settlor's grandchildren, CHRISTOPHER R. MARTIN, SCOTT P. MARTIN and JEFFREY M. MARTIN, or the surviving issue of any predeceased grandchild, per stirpes. 4.04. General Poorer of Appointment. Settlor's son, RBNNETt3 L. MARTIN, is hereby granted the general power to appoint some or all of the principal of this Trust to himself, his estate, his creditors, the creditors of his estate, in such proportions and upon such terms (in trust, outright gifts, or in any other manner) 3 as he deems advisable. This power shall not be exercisable under his Will. If R8NN8TA L. MARTIN fails, either in whole or in part, to exercise this general power of appointment herein granted, the unappointed principal shall continue in trust and shall be administered according to the terms of this Trust. Upon the death, resignation, removal or incapacity of RBNNSTS L. MARTIN as general power of appointment hereunder, then the Settlor~s grandchildren, CSRISTOP$8R R. MARTIN, SCOTT P. MARTIN and JRFFRBY M. MARTIN, or the survivor of them, shall jointly exercise the general power of appointment under this provision. ARTICLE V. PO1P8R3 OF TRUST88S 5.01. C~eaeral Powers. In addition to such other powers and duties as may have been granted elsewhere in this Trust, but subject to any limitations contained elsewhere in this Trust, the Trustees shall have the following powers and duties: A. In the management, care and disposition of this Trust, the Trustees shall have the power to do all things and to execute such deeds, instruments, and other documents as may be deemed necessary and proper, including the following powers, all of which may be exercised without order of or report to any court: (1) To sell, exchange, or otherwise dispose of any property, real, personal or mixed, wheresoever located, at any time held or acquired hereunder, at public or private sale, for cash or on terms as may be determined by the Trustees, without advertisement, including the right to lease for any term notwithstanding the period of the Trust, and to grant options, including an option for a period beyond the duration of the Trust. (2) To invest all monies in such stocks, bonds, securities, investment companies or trust shares, mortgages, notes, choses in action, real estate, improvements thereon, and other property as the Trustees may -deem best, raithout. res~ard to any .law. now or hereafter in force limiting investments of fiduciaries; except that the Trustees may not invest in any stock or securities issued by a corporate Trustee or issued by a parent or affiliate company of such corporate Trustee. (3) To retain for investment any property deposited with the Trustees hereunder; except that the Trustees may not retain for investment any stock or securities in a corporate Trustee or in a parent or affiliate company of such corporate Trustee. (4) To vote in person or by proxy any corporate stock or other security and to agree to or take any other action in regard to any reorganization, merger, 4 consolidation, liquidation, bankruptcy or other procedure or proceedings affecting any stock, bond, note or other security held by this Trust. (5) To use lawyers, real estate brokers, accountants and any other agents, if such employment is deemed necessary or desirable, and to pay reasonable compensation for their services. {6) To compromise, settle or adjust any claim or demand by or against the Trust and to agree to any rescission or modification of any contact or agreement affecting the Trust. (7) To renew any indebtedness, as well as to borrow money, and to secure the same by mortgaging, pledging or conveying any property of the Trust, including the power to borrow from the Trustees (in the Trustees' individual capacity) at a reasonable rate of interest. (8) To retain and carry on any business in which the Trust may acquire any interest, to acquire additional interests in any such business, to agree to the liquidation in kind of any corporation in which the Trust may have any interest and to carry on the business thereof, to join with other owners in adopting any form of management for any business or property in which the Trust may have an interest, to become or remain a partner, general or limited, in regard to any such business or property and to hold the stock or other securities as an investment, and to employ agents, and confer on them authority to manage and operate the business, property or corporation, without liability for the acts of any such agent of for any loss, liability or indebtedness of such business if the management is selected or retained with reasonable care. ~~--) To .register any s-t.ock, band flr other' security in the name of a nominee, without the addition of words indicating that such security is held in a fiduciary capacity, but accurate records shall be maintained showing that the stock, bond or other security is a trust asset and the Trustees shall be responsible for the acts of the nominee. B. Whenever the Trustees are directed to distribute any trust principal in fee simple to a person who is then under twenty-one (21) years of age, the Trustees shall be authorized to hold such property in trust for such person until he becomes twenty-one (21) years of age, and in the meantime shall use such part of the income and the principal of the trust as the Trustees may deem necessary to provide for the proper support and education of such person in 5 the standard of living to which he has become accustomed. If such person should die before becoming twenty-one (21) years of age, the property then remaining in trust shall be distributed to the personal representative of such person's estate. C. In making distributions from the Trust to or for the benefit of any minor or other person under a legal disability, the Trustees need not require the appointment of a guardian, but shall be authorized to pay or deliver the distribution to the custodian of such person, to pay or deliver the distribution to such person without the intervention of a guardian, to pay or deliver the distribution to the legal guardian of such person if a guardian has already been appointed, or to use the distribution for the benefit of such person. D. In the distribution of the Trust and any division into separate trusts and shares, the Trustees shall be authorized to make the distribution and division in money or in kind or in both, regardless of the basis for income tax purposes of any property distributed or divided in kind, and the distribution and division made and the values established by the Trustees shall be binding and conclusive on all persons taking hereunder. The Trustees may, in making such distribution or division, allot undivided interests in the same property to several trusts or shares. E. If at any time after Settlor's death the total fair market value of the assets of any trust established or to be established hereunder is so small that the corporate Trustee's annual fee for administering the trust would be equal to or less than the minimum annual fee set forth in the Trustee's regularly published fee schedule, then the Trustees in their discretion shall be authorized to terminate such trust or to decide not to establish such trust, and in such event the property then held in or to be distributed to such trust shall be distributed to the persons who are then or would be entitled to the income of such trust. If the amount of income to be received by such persons is to be determined in the discretion of the Trustees, then the Trustees shall distribute the grege-rte amsng $uch of the- ;aersons to whom the T~~~es are authorized to distribute income, and in such proportions, as the Trustees in their discretion shall determine. F. The Trustees shall be authorized to lend or borrow, including the right to lend to or borrow from the Settlor's estate, at an adequate rate of interest and with adequate security and upon such terms and conditions as the Trustees shall deem fair and equitable. G. The Trustees shall be authorized to sell or purchase, at the fair market value as determined by the Trustees, any property to or from Settlor's estate, the estate of Settlor's spouse, or any trust created by Settlor or Settlor's spouse during life or by will, even though the same person or corporation may be acting as 6 executor of Settlor~s estate or the estate of Settlor~s spouse or as trustee of any other such trusts and as the Trustee of this Trust. H. The Trustees shall have discretion to determine whether items should be charged or credited to income or principal or allocated between income and principal as the Trustees may deem equitable and fair under all the circumstances, including the power to amortize or fail to amortize any part or all of any premium or discount, to treat any part or all of the profit resulting from the maturity or sale of any asset, whether purchased at a premium or at a discount, as income or principal or apportion the same between income and principal, to apportion the sales price of any asset between income and principal, to treat any dividend or other distribution on any investment as income or principal or to apportion the same between income or principal, to charge any expense against income or principal or apportion the same, and to provide or fail to provide a reasonable reserve against depreciation or obsolescence on any asset subject to depreciation or obsolescence, all as the Trustees may reasonably deem equitable and just under all of the circumstances. I. The Trustees are hereby authorized and empowered to purchase such insurance policies as they deem appropriate. 5.02. Votiac by Trustees. When the authority and power under this Trust are vested in two (2) or more Trustees or Co- Trustees, the authority and powers are to be exercised jointly by the Trustees or Co-Trustees. A majority of the Trustees or Co- Trustees may exercise any authority or power granted under this Trust Agreement or granted by law, and may act on behalf of the Trust. Any attempt by one such Trustee to act for the Trust on other than ministerial acts shall be void. The action of one such Trustee on behalf of the Trust may be (but need not be) validated by a subsequent ratification of the act by a majority of the Trustees or Co-Trustees. aBTIIILS.YL~ BP~~IFT PROVISION 6.01. G~eaeral Provision. No beneficiary shall have the power to anticipate, encumber or transfer his interest in the Trust Estate in any manner other than by the valid exercise of a Power of Appointment. No part of the Trust Estate shall be liable for or charged with any debts, contracts, liabilities or torts of a beneficiary or subject to seizure or other process by any creditor of a beneficiary. ARTICL$ VII. CONSTRUCTION OF TRUST 7.01. Choice of Law. This Trust shall be administered and interpreted in accordance with the laws of the Commonwealth of Pennsylvania. 7 7.02. Code. Unless otherwise stated, all references in this Trust to section and chapter numbers are to those of the Internal Revenue Code of 1986, as amended, or corresponding provisions of any subsequent federal tax laws applicable to this Trust. 7.03. Other Terms. Unless the context otherwise requires, the use of one or more genders in the text includes all other genders, and the use of either the singular or the plural in the text includes both the singular and the plural. 7.04. Captions. The captions set forth in this Agreement at the beginning of the various divisions hereof are for convenience of reference only and shall not be deemed to define or limit the provisions hereof or to affect in any way their construction and application. 7.05. Situs of Trust. The Trust shall have its legal situs in Cumberland County, Pennsylvania. ARTICLE VIII. COMPENSATION OF TRU8TBE8 AND APPOINTMEIJT OF SUCCESSOR TRUST8E8 8.01. Compensation. The Trustees shall receive as their compensatign for the services performed hereunder that sum of money, based on an hourly charge or percentage rate, which the Trustees normally and customarily charge for performing similar services during the time which they perform these services. 8.02. Removal of Trustees. Settlor may remove the Trustees, or any of them, at any time or times, with or without cause, upon thirty (30) days written notice given to the current Trustees. Upon the death of the Settlor, a majority of the current income beneficiaries may remove the Trustees, or any of them, at any time or times, with or without cause, upon thirty (30) days written notice given to the current Trustees. Upon the removal of the Taus-tees, or any of them.,.. A .successor Trustee_(s)_ .shall be .._ appointed in accordance with the terms set forth in Paragraph 8.03. 8.03. Anointment of Successor Trustees. The Trustees, or any of them, may resign at any time upon thirty (30) days written notice given to the Settlor if Settlor is living, or in the event of Settlor's death, upon thirty (30) days written notice given to the current income beneficiary or beneficiaries (including a beneficiary's natural or legal guardian or legal representative), hereunder. Upon the death, resignation, removal or incapacity of the Trustees, or any of them, a successor trustee(s) may be appointed by the Settlor during Settlor's lifetime, or, after Settlor's death, by a majority of the current income beneficiaries. Notwithstanding the foregoing provisions respecting the appointment of a successor trustee(s) , if and in the event that one Trustee 8 shall die, resign, be removed, or be adjudicated incompetent, the remaining Trustee shall exercise the powers, and carry out the duties, of Trustee individually until such time as a successor trustee is appointed. Settlor prohibits the appointment of Settlor as Trustee, and any attempt to do so shall be without authority under this Agreement. Any successor trustee(s) shall be a financially sound and competent corporate trustee. Any successor trustee(s) thus appointed, or, if the corporate trustee shall merge with or be consolidated with another corporate fiduciary, then such corporate fiduciary, shall succeed to all the duties and to all the powers, including discretionary powers, herein granted to the Trustees. ARTICLE IX. PBRPETUITI88 CLAUSE 9.01. C~eaeral Provision. Notwithstanding anything to the contrary in this Trust, each disposition the Settlor has made here, legal or equitable, to the extent it can be referred in its postponement of becoming a vested interest to a duration measured by some life or lives in being at the time of Settlor's death is definitely to vest in interest, although not necessarily in possession, not later than twenty-one (21) years after such lives (and any period of gestation involved); or, to the extent it cannot be referred in any such postponement to such lives, is to so vest not later than twenty-one (21) years from.the time of Settlor's death. ARTICLE X. ACQUISITION OF UNITED STAT88 TREASURY BONDS $LI(~IBLB FOR TAX PAYMENT; PAYMENT OF TAX88, Wc71~TRR1T. 8XP8NSE8, AND EXP8NSE8 OF ADMINISTRATION 10.01. Acquisition of Bonds. The Trustees may, at any time, without the prior approval or direction of the Settlor and whether or not the Settlor is able to manage Settlor's own affairs, acquire United States Treasury Bonds selling at a discount, which bonds are redeemable at their par value plus accrued interest Ghereor~ f_or the n= ~~ApQ. of app~.ying thB. proceeds to the pa~+ment. of the United States estate tax on the Settlor's estate; and the Trustees may borrow from any lender, including themselves, with br without security, to so acquire these bonds. 10.02. Payment of United States Estate Tax DY sond Redemption. The Settlor directs that any United States Treasury Bonds which may be redeemed at their par value plus accrued interest thereon for the purpose of applying the proceeds to the payment of the United States estate tax imposed on the Settlor's estate, and which are held by the Trustees, shall, to the extent of the amount determined to be required for payment of the estate tax, be distributed to the legal representative of the Settlor's estate to be used by the legal representative ahead of any other assets and to the fullest extent possible to pay the estate tax. 9 10.03. Payment of Death Taxes and Other $state Settlemeat Costs. After the Trustees have complied with paragraph 10.02, above, and ascertained from the legal representative that all such bonds have been redeemed in payment of the United States estate tax, the Trustees shall also ascertain from the legal representative whether the legal representative has sufficient assets to pay the remaining legacy, succession, inheritance, transfer, estate and other death taxes or duties (except the additional estate tax imposed by Section 2032(c), or corresponding provisions of the internal Revenue Code of 1986 applicable to the Settlor~s estate and imposing the tax) levied or assessed against the Settlor~s estate (including all interest and penalties thereon), all of which taxes, interest and penalties are hereafter referred to as the death taxes, interest and penalties. If the legal representative advises the Trustees that insufficient funds exist to pay all the death taxes, interest and penalties, the Trustees shall then pay to the legal representative from the trust property, an amount equal to all the death taxes, interest and penalties in excess of the funds available to the legal representative for these purposes, which payments are to be made without apportionment. If the Executor of the Settlor~s estate, in such Executors sole discretion, shall determine that appropriate assets of Settlor~s estate are not available in sufficient amount to pay (1) the Settlor~s funeral expenses, and (2) expenses of administering the Settlor~s estate, the Trustees shall, upon the request of the Executor of the Settlor~s estate, contribute from the principal of the trust estate the amount of such deficiency; and in connection with any such action the Trustees shall rely upon the written statement of the Executor of the Settlor~s estate as to the validity and correctness of the amounts of any such expenses, and shall furnish funds to such Executor so as to enable such Executor to discharge the same, or to discharge any part or all thereof himself by making payment directly to the person entitled or claiming to be entitled to receive payment thereof. No consideration need be required by the Trustees from the Executor of Sat~.~or~~- ~s.tate-for -any ~clishuraement masse by the Tru_stees__pursuant hereto, nor shall there be any obligation upon such Executor to repay to the Trustees any of the funds disbursed by them hereunder, and all amounts disbursed by the Trustees pursuant to the authority hereby conferred upon them shall be disbursed without any right in or duty upon the Trustees to seek or obtain contribution or reimbursement from any person or property on account of such payment. The Trustees shall not be responsible for the application of any funds delivered by them to the Executor of the Settlor~s estate pursuant to the authority herein granted, nor shall the Trustees be subject to liability to any beneficiary hereunder on account of any payment made by them pursuant to the provisions hereof. 10 IN 1iITN8S8 IiHER80F, the Settlor and Trustees have hereunto set their hands and seals as of the day and year first above written. ~PgITN888 /' (88AL) EVBL F. GUBTIN, 88TTLOR COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~ SS: On this, the~~~ day of 1993, before me, a Notary Public, the undersigned of icer, personally appeared MARK 8. BALBRUNBR, known to me (or satisfactorily proven) to be a member of the bar of the highest court of said State and a subscribing witness to the within instrument, and certified that he was personally present when 8V8LYN F. GUSTIN and the above witness ~a,My whose names are subscribed to the within instrument, execu~ ~:•~ same and that said persons acknowledged that they executed t s'~ S for the purposes therein contained. d~ ~ IN WITNESS WHEREOF, I hereunto set my hand and offici~l ~~ rte,: e•, a y tiv,}..~ s ~.::•.~:L.. ate, ~..«•. ' X~~ 6 Ot Pub11C ~~'!QtatlTHrr~tl My Commission ~ ~~B ~ dC~ ~ Cow Ej~Yes Od. 9,1995 The foregoing Trust Agreement was deliver r y accepted, at /.C-~1o-/N6 Pennsylvania, on A1DNdic3c~ ~o , 1993. /. ~ j i ~ y ' ~i / , L/ (sFaw) iPITN88S TH L. MARTIN, CO=TRU8T88 .~T7.'L~ST?-' WfTI~S - BY PBNNSYLVANIA FIDUCIARY AND 88TAT8 88RVIC8s~iC., CO-TRUST88 ~ ~y~QT~ Sir,, _•,'c~ Ti k k•f (~ -.~ lii ~ (88AL) ~a --. ;~~ C 4 J. • ~. ~: -<. - ,~: ;•r .- PA REV-1500 SCHEDULE E CASH, BANK DEPOSITS & MISCELLANEOUS PERSONAL PROPERTY 10-04-'10 11;09 FBOhI- I~1 M&TBarik 1200 Market Strset, Lemoyne, PA 17043 717 731 1730 rwu 717 761 6487 Mark Haibruner 1013 Mumma Road Suite 100 Lemoyne, PA 17043 RE; Estate of Evelyn F. Gustin Dear Mark: The following is the information requested for Ms. Gustin's account with M&T Bank. 1. Evelyn F. Gustin; Kenneth L. Martin, POA; Virginia R. Martin, POA 2. August 28',1964 3. n/a 4. n/a 5. $26,047.11 6. $5.13 Thank you, Rosemary McIntyre T-840 P0002/0008 F-251 amp PA REV-1500 SCHEDULE H FUNERAL EXPENSES and ADMINISTRATIVE COSTS .y .'c j ;,t r yam. ~ Y~ ~i~ r- } 3~ s ,, ~~~`~li! ~ . ;•'. i ;t .: ~t:ES $ 2935.00 .F~; - .. _. ;, ,' *%•; ~~$~QUIPM~N7cS 50.00 ~"'~""'"r"'~ " ~~~ ~; I-E lSNT: S aa5.oo s : ~ , . > -tw ' , ;pH~~ aruvfces, S 4450.00 t ~~ ~ ,p:: ~ ... ..:..:............ $ 1350.00 r , ~` ` .............. S -a +xN , t'f ., ~ • 1 ~ s1 ~ , ~ ..... ~t-c!-town .'.. S ~. xetepl+uri0 ~4''Caiegnatnet :: . s Airfare Clergyf4prrJum .. .. ~ ~~ ... ., Pallt)e~'er8 ...:........ :......... S ~: ', CePtitled Copies of Death Gertlflcate ... 5~8,~t1R Cremalrxy Charges ................. $ ~'. Organist . , ................. S -p- ITT ' SQIOISt .. ......................... S -Q.,~ Otlaer $ ,0. Other S d1- Other. $ «p. _ SUB-TOTAL OF CASH ADVANCES ....... , D 3 15~k Family Owned and 0 Q $i G SUMMARY OF CHARGES: A. Professional Services, Fadiities and Equipment and Automotive Equipment ....................... S 4450.00 B. Merchandise .:................... :~„ 3202.00 '. C. Special Charges .................. 1 -0- D. Cash Advances ................. g 1599:'52:. TOTAL OF:ALL SELECTIONS ...... ...... .. S .. 41231.22 ..,_ . LESS PAYMENTS.RECEJVEO ................. $ 0. BALANCE DUE ......................... . . . . S - : ` 824_32 J The Patriot-News Co. 2020 Technology Pkwy Suite 300 Mechanicsburg, PA 17050 Inquiries - 717-255-8213 GATES, HALBRUNER & HATCH, PC 1013 MUMMA ROAD SUITE 100 LEMOYNE PA 17043 INVOICE ACCT# NAME ~e~latriot News NOw you know ALL CHARGES ARE NET AD ORDER # DATE EDITION ADDTL. INFO. TYPE OF CHARGE AMOUNT 2374 GATES. HALBRUNER 8 HATCH, PC 0002100706 10/08/10 REGULAR 2374 GATES. HALBRUNER & HATCH. PC 000210D706 10/15/10 REGULAR 2374 GATES. HALBRUNER & HATCH, PC 0002100706 10/22/10 REGULAR BASIC AD CHARGE BASIC AD CHARGE BASIC AD CHARGE AFFIDAVIT CHARGE TOTAL: ~u sE~.~ REMITTANCE ADDRESS The Patriot-News Co. 23794 Network PL Chicago, IL 60673-1237 Please include the Account # or Ad Order # (above) with your remittance--Thank You NOTE: This Invoice replaces the Order Confirmation which we previously sent with Proofs of Publication $71.05 $71.05 $71.os $5.00 5218.15 J CUMBERLAND LAW JOURNAL 32 SOUTH BEDFORD STREET CARLISLE, PA 17013 Tale: (717) 249-81E8 Fax: (71 ~ 24Y-2068 October 22, 2010 Cumberland Law Journal is published every Friday by the Cumberland County Bar Association and is designated by the Court of Common Pleas as the official legal publication for Cumberland County and the legal newspaper for publication of legal notices. TO: Mark E. Halbruner, Esquire RE: Evelyn F. Gustin Estate Legal advertisements must be received by Friday Noon. All legal advertising must be paid in advance. Make all checks payable to: Cumberland Law Joumal. Advertisement inserted on the following dates: October 8, October 15, and October 22, 2010 Advertising Cost $ 75.00 Proof of Publication $ 0.00 Second Proof Request $ 0.00 Payment received $ 0 .00 Total Amount Due a 75.00 Payment received by PA REV-1500 SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES and LIENS i' ~~, Mail Form 1040-V to the Internal Revenue Bernice Center at the address listed below. Form 10A0-V (2010) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ~ Detach Here and Mail YYlth Your Payment and Return ~ernart I Rrneve ue~Se~ e~ (99) Zo1 0 - User 0ds wudrr •1rn makMO a paymanl wNh Form 1010, - po not stspN ltds voudrsr or your payrMrd to Form 1010. - AAaka your otrok a merry ardsr pryabN to tir 'UnIYd Stains Trsnuy.' . Wrge y~ soc41 ssourMy rxan6sr (Sant on i+~ dradc or money order. EVELYN F GUSTIN LATE OF 770 POPLAR CHURCH RO CAMP HILL PA 17011 Form 1040-V Payment Voucher Enter the amount of our ent ........ - 2 0 4 FDIABGOI 06773n0 1030 INTERNAL REVENUE SERVICE PO BOX 37008 HARTFORD CT 06176-0008 204036419 TZ GUST 30 0 201012 610 G ~,~~I Make check payable to: Pennsylvania Department of Revenue Mail to: Pennsylvania Department of Revenue Payment Enclosed 1 Revenue Place Harrisburg PA, 17129-0001 Note: Write the last four digits of your SSN (and spouse's san if filing joint), daytime phone number and tax year on your check. ._........__ _ _ _... _--- --_-- ---- - -- w+~.uwwnwu~- - _ ..._.__.. .. ...._._ .. - _ ..__... . _ _._._ -__... 204-03-6419 GU 1000919108 PAYMENT AMOUNT GUSTIN EVELYN F LATE OF 770 POPLAR CHURCH RO CAMP HILL PA DEPARTMENT USE ONLY 17011 Pazsooi ivaaio 64.00 Maloa cheek or money order payable to the Pennsylvania DepaeMern of Revenw J dlsaod sn . ~, o.. ~ ~ a ~W ~ E ~ ~ ~ 2131Sb~H N _~ 0 ~'f~ ~ ~~~~r~~ ~,~, , ~~'f f ,spy 23 F - _, t~' •, U CL W M g~ ~ ~g ~ ~ y ~ '~ ~ ~ ~ ~ o °~ U~~ B L'' p~+ 3 ~ g ~ y9® W ~ ~~ ~ F -_ ~~ °W ~ e - J ~ ~ L'va _ c c~ U~U H ~, 1 i~ t tl~A 5 ? Sali tlSfl '~ ~ ~ y}: dr ~' ~ i~ l` +~ t S'..3ft F •` { 'S ja ~~ 2 4 `+ 4 .•t i bn+ r ( Hsi ;•f~ ^/ :u. ~: n . ~, ,;.i i"~ p , ~ "~ ~;~ , ~ ~ ~ ~ :,,~ ~ ~ 3 ~. ~ o ~.. ~ ~ :. ~'..~ r-3 Y V d .°.i ~ M - ° U" o x U o.. - ° ~ ~ d = • a" - ~ 0+ o o ~, ~U= - ~ r 8 ~ ~ ri Cd UOOU _ S xi '• r k< w o U N' w U oy a w i~r O N . Z S O ~a ~z ~ • ~ ~ a ~W J ~ ~. ~. ' _ ~~ ~~ •ri i ~i ~~. .~ LAW OFFICES OF GATES, HALBRUNER, HATCH Sz GUISE, P.C. 1013 MUMMA ROAD • SUITE 100 • LEMOYNE, PENNSYLVANIA 17043 (717) 731-9600 • FAX: (717) 731-9627 LOWELL R. GATES, LL. M. CORRESPONDENCE ADDRESS: BRANCH OFFICE: LL. M. In Tezedon Lemoyne Office 3 WEST MONUMENT SOUARE, SUITE 304 Also Admllted to Maseachuseda Bar LEWISTOWN, PA 17044 MARK E. NALSRUNER WEB SITE: (Tt7) 2488li09 CRAKi A. NATCR, CELA www.GeteaLewFirm.com Certlaed ae an Elder Law Attorney by the NaOOnal Elder Law Foundation CLIFTON R. GUISE Also Admitted to prectke before the U.S. Patent & Trademark Olflee STACEY L MACE ParabgeVOlfice Manager TRACI L SEPKOVIC Paralegal TRACT L HILFERDIN(i Paralegal June 21, 2011 ,~ „- ~ Cumberland County Courthouse N ~; Office of the Register of Wills ~ u' r". `y' ._~ c~ One Courthouse Squaze ~ ~ mss- ~;-= Carlisle PA 17013 ` r ,n.~i e ~~ 13E: Estate of Evelyn F. Gustin e- File No. 2010-00866 Dear Register of Wills: Enclosed for filing are the Pennsylvania inheritance tax return (in duplicate), Inventory and Status Report for the Estate of Evelyn F. Gustin. Please time-stamp the additional photocopy of each document and return them to our office in the enclosed envelope. Thank you for your assistance in this matter. Sincerely, ~~ Traci L. Sepkovic Pazalegal Enclosures cc: Kenneth L. Martin, Executor (w/ encl.) LAW OFFICES OF GATES, HALBRUNER, HATCH &. GUISE, P.C. 1013 MOMMA ROAD • SUITE 100 • LEMOYNE, PENNSYLVANIA 17043 (717) 731-9600 • FAX: (717) 731-9627 LOWELL R. DATES, LL M. CORRESPONDENCE ADDRESS: LL. M. in Texatbn Lemoyne Office Also Admitted M Maesechusetts Bar NARK E. NALBRUNER WEB SITE: CRAKI A. MATCH, CELA www.GatesLewFirm.com CertlBed ae an Elder Lew Attorney by tha Natbnal Elder Law Fourala8on CLIFTON R. GUISE Abo Admitted to practice before the U.S. Patent 8 Tredemark Office June 22, 2011 Cumberland County Courthouse Office of the Register of Wills One Courthouse Square Carlisle PA 17013 RE: Estate of Evelyn F. Gustin File No. 2010-00866 Dear Register of Wills: BRANCH OFFICE: 3 WEST MONUMENT 50UARE, SUITE 304 LEWISTOWN, PA 17044 (717) 248-8809 STACEY L. NACE ParalegsVOlNCe Manager TRACI L SEPKOVK: Paralegal TRACI L. MILFERDIN6 Paralegal Enclosed is a check in the amount of $30.00 as payment of the filing fees for the Pennsylvania inheritance tax return and Inventory for the Estate of Evelyn F. Gustin. Thank you for your assistance in this matter. Sincerely, ~Q~~ Traci L. Sepkovic Paralegal Enclosures cc: Kenneth L. Martin, Executor (w/ encl.) f~'c/~'L c... C G> ')'7J C N " r~~ r n W ~^ C1 ~ -L7 r- ,..- -, r ~~ ~ ~.,,, ~n c