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HomeMy WebLinkAbout08-17-11 (2) TRUST COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NAME OF TRUST (TRUST UNDER WILL OF SARAH McCREA CHAPMAN JONES or TRUST UNDER DEED OF DATED ~ y ~~ _ : -~-~ No. 21 2009 0329 ~' ~ - ~. r c ~ -- .J .~ __ ~ti - ~ j-n i PETITION FOR ADJUDICATION / ~ ~' ~•' ~- ' '~' ~~ STATEMENT OF PROPOSED DISTRIBUTION y c ~ '~ PURSUANT TO Pa. O.C. Rule 6.9 This form may be used in all cases involving the Audit of Trust Accounts. If space is insufficient, riders may be attached. INCL UDE ATTACHMENTS AT THE BACK OF THIS FORM. Name of Counsel: No V Otto III, Esquire Supreme Court I.D. No.: 27763 Name of Law Firm: Manson Law Offices Address: Ten East High Street, Carlisle, PA 17013 Telephone: 717-243-3341 Fax: 717-243-1850 F~~,-nr oc-oz ,-~,~ io.~3.oh Page 1 of 10 Name of Trust: SARAH McCREA CHAPMAN JONES 1. Name(s) and address(es) of Petitioner(s): Petitioner: Petitioner: Name. M&T Bank Trustee Ad~,.eJ, One West High Street Carlisle, PA 17013 221 Doubling Gap Road Newville, PA 17241 2. Check if any of the following issues are involved in this case: A. Appointment of Trustee ............................... ............ B. Interpretation ....................................... ............ 0 C. Discharge of Trustee .................................. ........... D. Transfer of Situs .............. . . E. Appointment of Ad Litem ............................... ........... F. Minor, Unborn or Unascertained Beneficiary(ies) ........... ........... G. Principal Distribution .................................. ........... ~ H. Partial/Full Termination of Trust ......................... ........... I. Missing Beneficiary(ies) ............................... ........... 0 J. Cy Pres ............................................. ........... K. WilliamsonIssue* .................................... ........... L. Other Issues ......................................... ........... List: Please note: A detailed explanation of issues checked should be set forth at item 13 below. * .See Wi//ramson Estate, 368 Pa. 343, 82 A.2d 49 (1951), if'I rustee was also Executor of the settlor/decedent's estate and received commissions in such capacity. Form OG01 ~•ev 10.13.06 Page 2 Of 10 Name of Trust: SARAH McCREA CHAPMAN JONES 3. Testamentary Trust: Decedent's date of death: July 28, 1978 Date of Decedent's Will: September 8, 1976 Date(s) of Codicil(s): October 6, 1977 Date of probate: August 16, 1978 or Inter Vivos Trust: Date of Trust: Date(s) of Amendment(s): 4. A. If any other Court has taken jurisdiction of any matter relating to this Trust, explain: B. Identify all prior accountings and provide dates of adjudication. First & Partial Account filed 12/7/09 adjudicated 1/12/10 5. A. State how each Trustee was appointed: Last Will and Testament B. If a Petitioner is not a Trustee, explain: Form oc-nz ,~e,~ ro.13.n6 Page 3 of 10 Name of Trust: SARAH McCREA CHAPMAN JONES 6. State how and when the present fund was awarded to Trustee(s): Funded October 16, 1985 7. Period covered by accounting: Nov. 13, 2009 to August 2, 2011 8. Current fair market value of the Trust principal is $ 1,175,010.06 13 of Account.) 9. State concisely the diapositive provisions of the Trust: 10% to Dickinson College 30% to Brown University 10% to National Trust for Scotland 30% to Episcopal Dioceses of Central Pennsylvania 20% to Dickinson School of Law (See page 10. Explain the reason for filing this Account (if filed because of the death of a party, state name of person, relationship to Trust and date of death): Updating Court Filing Form OG02 rev lOJ3.06 Page 4 of 10 Name of Trust: SARAH McCREA CHAPMAN JONES 11. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit (see Pa. O.C. Rule 12.4): Not applicable 12. A. State the amount of Pennsylvania Transfer Inheritance Tax and Pennsylvania Estate Tax paid (including postponed tax on remainder interests), the dates of payment and the interests upon which such amounts were paid: Da[e ParmeM interest n/a B. If any such taxes remain unpaid or are in dispute, explain: None 13. Describe any questions requiring Adjudication and state the position of Petitioner(s) and give details of any issues identified in item 2: None Furor OG02 rrti~ 10.13.06 Page 5 Of 1 Name of Trust; SARAH McCREA CHAPMAN JONES 14. Written notice of the Audit as required by Pa. O.C. Rules 6.3, 6.7 and 6.8 has been or will be given to all parties in interest listed in item 15 below. In addition, notice of any questions requiring Adjudication as discussed in item 13 above has been or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such notice. B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit together with a statement executed by Petitioner(s) or counsel certifying; that such Notice has been given. C. If any such party in interest is not sui juris (e.g., minors or incapacitated persons), Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa. O.C. Rule 5.2. D. If any charitable interest is involved, Notice of the Audit has been or will also be given to the Attorney General as required under Pa. O.C. Rule 5.5. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a copy of such Notice) must be submitted herewith or at the Audit. 15. List all parties of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the Trust, whether such interest is vested or contingent, charitable or non-charitable. This list shall: A. State each party's relationship to the Settlor/Decedent and the nature of each party's interest(s); Form OG03 rer 10.13.06 Page 6 Of 1 Name of Trust; SARAH McCREA CHAPMAN JONES B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). For each such party, give date of birth, the name of each Guardian and h.ow each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address and relationship of each; and'. Alfred McCrea Chapman DOB 1936, an incapacited person Henry L. Chapman, Guardian by appointment 9/24/09 C. If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters and type of Letters ,granted. N/A 16. If Petitioner(s) has/have knowledge that a Trust share has been assigned or attached, provide a copy of the assignment or attachment, together with any relevant supporting documentation. 17. If a trustee's principal commission is claimed: A. If based on a written agreement, attach a copy thereof. Fornr OC-02 rer 10.13.06 Page 7 Of 1 Name of Trust: SARAH McCREA CHAPMAN JONES B. If a principal commission is claimed, state amount. None C. If a principal commission is claimed, state the amounts and dates of an}~ principal commissions previously paid in prior accounting periods. Amount Date Pard 18. If a reserve is requested, state amount and purpose. Amount: Purpose: None If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? ........................................ Yes ~No If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? .......................... ~ Yes ~No F-o,~,n oc-oa rev n~. r 3. n6 Page 8 of 10 Name of Trust: SARAH McCREA CHAPMAN JONES Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled and suggest(s) that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows: A. Income: Proposed Dlstributee(s) Amount/Proportion None B. Principal: Proposed Distributee(s) None ArnoundProportion Submitted By: (All petitioners must sign. Add additional lines if necessary): M&T Bank Name of I~etitioner: M&T Bank Trustee Name of Petitioner: Firm oc-o2 rev !0.13.06 Page 9 of 10 Name of Trust: SARAH McCREA CHAPMAN JONES Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that srersre she is rare Vice President ofthe above-named name ofcorporalion M&T Bank and] that the facts set forth in the foregoing Petition for Adjudication /Statement of Proposed Distribution whiclh are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 (relating to unsworn falsification to authorities). Signat re of Petitioner * Corporate petitioners must complete bracketed information. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication / Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form have been made beyond the responses herein. Signature of Counsel for Petitioner Fonn OG02 rev 10. l J.06 Page 1 C- of I 0 15. Parties of Interest: Alfred McCrea Chapman, an incapacitated person Income Beneficiary Henry L. Chapman, Guardian Son of Alfred McCrea Chapman 355 Lonely Goose Circle Harleysville, PA 19438 Dickinson College Remainder Beneficiary Dana Scaduto, Esquire P.O. Box 1773 Carlisle, PA 17013 Dickinson School of Law Remainder Beneficiary Patricia Roenigk, Esquire 7 Old Main University Park, PA 16802-1502 The National Trust for Scotland Remainder Beneficiary Hermiston Quay 5 Cultins Road Edinburgh, Scotland EH11 4DF Episcopal Dioceses of Central Pennsylvania Remainder Beneficiary P.O. Box 11937 Harrisburg, PA 17108 Brown University Remainder Beneficiary Providence, RI 02912 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION N0. 21 2009 00329 SARAH MCCREA CHAPMAN JONES CHARITABLE REMAINDER TKUST UNDER WILL DATED 9/8/76, CODICIL DATED 10/6/'17 F/B/O ALFRED MCCREA CHAPMAN SECOND AND PARTIAL ACCOUNT OF Manufacturers and Traders Trust Company and John McCrea, III, Co-Trustees Date of DE>ath: Sarah McCrea Chapman Jones July 28, 1978 Date of T:rustee's First Receipt of Funds: October 16, 1985 Accounting for the Period: November 13, 2009 to August 2, 2011 Purpose of A~~count: The Co-Trustees offer this Account to acquaint interested parties with the transactions that have occurred during the administration of the Trust. It is import~snt that the Account be carefully examined. Requ~=_sts fot: additional information, questions or objections can be discussed witYi: Jane F. Burke, Vice President Manufacturers and Traders Trust Company One West High Street Carlisle, PA 17013 (717) 240-4504 C7 _ ,~ ';zZ -3 - ~ "27 , I~ACj ~~ rn ;= ?7 ~~.-. -._1 ~ . _~ - ___ ' 3 ~ ~ -'-i - =r7 ~~ ~~ 4.. '~~ ~V ~~ ~' f SUMMARY OF ACCOUNT PRINCIPAL PAGES Receipts Net Gain on Sales or Disposition Increase in Reappraisement Less Disbursements: Fiduciar~~ Fees Legal Fees Federal State & Local Taxes Administration - Misc. Exp. Balance before=_ Distributions Distributions to Beneficiaries Principal Balance on Hand For Information: Investments Made Changes in Holdings INCOME Receipts Less Disbursements Balance before Distributions Income Balance on Hand COMBINED BALANCE ON HAND Unitrust Statement(s) Verification 3-5 $ 928,889.71 6-7 4,753.59 $ 933,643.30 8 112.69 $ 933,755.99 9-10 $ 15,335.55 10 3,810.50 10 -180.00 10 530.00 -19,496.05 $ 914,259.94 11 -83,823.70 12-13 $ 830,436.24 14 15-20 21-28 $ 75,456.25 29-30 -70,539.94 4,916.31 31 $ 4,916.31 32-35 36-37 - 2 - $ 835,352.55 +' ~' PRINCIPAL RECEIPTS ASSETS AS PER FIRST AND PARTIAL ACCOUNTING ADJUDICATED: Common Stocks 200 Shs. Allstate Corporation 600 Shs. Altria Group Incorporated 1,500 Shs. Bank of America Corporation 500 Shs. Chevron Corporation 600 Shs. Citigroup Incorporated 500 Sh:s. Colgate Palmolive Company 1,500 Shs. Du Pont E I De Nemours & Company 1,000 Shs. Exxon Mobil Corporation 1,000 Shs. FPL Group Incorporated 1,500 Shs. General Electric Company 300 Sh;s. International Business Machines Corporation 500 Shs. Kimberly Clark Corporation 415 Sh.s. Kraft Foods Incorporated CL A 500 Sh,s. Merck & Company Incorporated 500 Shs. Pepsico Incorporated 600 Shs. Philip Morris International Incorporated 1,000 Shs. Verizon Communications FORWARD - 3 - S 11,010.00 5,809.61 15,083.77 32,165.00 26,694.00 25,710.00 11,754.91 2,875.00 15,257.77 1,673.83 26,016.00 25,563.67 5,984.56 25,330.00 27,155.00 13,318.74 8,847.46 $ 280,249.32 ~~ r PRINCIPAL RECEIPTS (cont'd) FORWARD Mutual Funds 1,595.E322 Shs. Bridgeway Ultra Small Co. Mkt Fd l,il0.E351 Shs. CRM Mid Cap Value Fd-Instl #32 1,169.344 Shs. Harbor Internationa~ Fund #11 10,646.556 Shs. MTB Intermediate Term Bond-Irlst I Fund #220 11,163.998 Shs. MTB US Government Bond Ins.*_ I Fund #822 10,155.848 Shs. Pimco Total Return Fund I #35 11,344.043 Shs. Vanguard Long-Term Corporate Fd #28 Principal Cash SUBSEQUENT RECEIPTS CASH TRANSFERS: 12/21/09 Transfer from Income 03/22/10 Transfer from Income 06/21/10 Transfer from Income 09/20/10 Transfer from Income 12/20/10 TransfE=_r from Income 03/21/11 Transfer from Income FORWARD $ 280,249.32 30,228.62 32,132.16 68,776.68 105,600.00 106,300.00 105,778.97 106,300.00 $ 835,365.75 31,774.55 $ 867,140.30 8,315.45 8,923.04 7,741.55 8,091.73 11,111.61 9,089.94 $ 53,273.32 $ 867,140.30 - 4 - i !. PRINCIPAL RECEIPTS (cont'd) FORWARD $ 53,273.32 $ SUBSEQUENT RECEIPTS (cont'd) CASH TRANSFERS: (cont'd) 06/20/11 Transfer from Income 8,476.09 TOTAL PRINCIPAL RECEIPTS 867,140.30 61,749.41 $ 928,889.71 - 5 - ~' {" PRINCIPAL GAINS OR LOSSES ON SALES OR OTHER DISPOSITIONS N LOSS 12/10/09 Long Term Capital Gain Distribution on Pimco Total Return Fund I #35 Net Proceeds 245.47 Pcquisition Value .00 $ 07/23/10 0.0397 Shs. Frontier Communications Corporation Net Proceeds .30 Pcquisition Value .11 12/03/10 Long Term Capital Gain Distribution on MTB Intermediate Term Bond-Inst I Fund #220 Net Proceeds 553.62 Pcquisition Value .00 12/09/10 Lonq `Perm Capital Gain Distribution on Pimco Total Return Fund I #35 Net Proceeds 1,735.89 Acquisition Value .00 12/19/10 240 Shs. Frontier Communications Corporation Ne_ Proceeds 2,210.36 Acquisition Value 671.30 04/28/11 345.473 Shs. MTB US Government Bond Inst I Fund #822 Ne'_ Proceeds 3,358.00 Acquisition Value 3,295.81 05/19/11 39.183 Shs. MTB Intermediate Term Bond-Inst I Fund #220 Ne= Proceeds 42_2.40 Acquisition Value 395.75 06/23/11 603.7"73 Shs. MTB Intermediate Term Bond-Inst I Fund #220 Ne= Proceeds 6,520.75 Acquisition Value 6,098.11 FORWARD $ 245.47 19 553.62 1,735.89 1,539.05 62.19 26.65 422.64 4,585.71 - 6 - +' t PRINCIPAL GAINS OR LOSSES ON SALES OR OTHER DISPOSITIONS (oont'd) GAIN LOSS FORWARD $ 4,585.71 C6/28/11 170.98 Shs. MTB Intermediate Term Bond-Inst I Fund #220 Net= Proceeds 1,850.00 Acquisition Value 1,726.90 123.1() 07/20/11 61.34 Shs. MTB Intermediate Term Bond-Inst I Fund #220 Net= Proceeds 664.31 Acquisition Value 619.53 44.78 TOTALS $ 4,753.59 $ .00 NET GAIN TRANSFERRED TO SUMMARY $ 4,753.59 - 7 - ~~ PRINCIPAL REAPPRAISEMENT ACCOUNT REAPPRAISED VALUE VALUE REAPPRAISED AS OF 07/03/10 1,000 Shs. Verizon Communications - Adjustrnent to Reflect Correct Tax Cost $ 8,176.05 $ 8,288.74 TOTALS INCREASE TRANSFERRED TO SUMMARY PAGE S 8,176.05 $ 8,288.74 112.69 $ 8,288.74 $ 8,288.74 - 8 - ,' t DISBURSEMENTS OF PRINCIPAL FIDUCIARY FEES John McCrea, III - Co-Trustee Fee 06/28/11 Manufacturers and Traders Trust Company Co-Trustee Fee 11/16/09 12/15/09 01/15/10 02/16/10 03/15/10 04/15/10 05/17/10 06/15/10 07/15/10 08/16/10 09/15/10 10/15/10 11/15/10 12/15/10 01/18/11. 02/15/11 03/15/11 04/15/11 05/16/11. $ 1,85C.G0 $ 621.30 626.55 629.75 606.80 626.52 636.52 623.99 614.12 615.60 622.52 635.93 647.39 544.56 650.70 658.48 671.66 671.02 675.23 681.48 FORWARD $ 12,160.12 $ 1,850.00 - 9 - ~' t' DISBURSEMENTS OF PRINCIPAL (cont'd) FORWARD $ 12,160.12 $ 1,85C.C0 FIDUCIARY FEES (cont'd) Manufacturers and Traders Trust Company Co-Trustee Fee (cont'd 06/15/11 07/15/1.1 LEGAL FEES Martson Law Offices - Attorney Fee 12/29/09 04/28/11 FEDERAL STATE & LOCAL TAXES Pennsylvania Department of Revenue State Fiduciary Income Tax 05/27/10 2009 Refund. ADMINISTRATION - MISC. EXPENSES Cumberland County Register of Wills 12/07/09 Filing Fee - First and Partial Accounting 661.12 664.31 13,485.55 $ 15,335.55 $ 452.50 3,358.00 3,810.50 3,810.50. -180.00 -180.00 530.00 53C.00 TOTAL DISBURSEMENTS OF PRINCIPAL $ 19,496.05 - 10 - A f, DISTRIBUTIONS OF PRINCIPAL, TO BENEFICIARIES 2009 Unitrust Pavouts Alfred McCrea Chapman 12/2_/09 20~C Unitrust Pavouts Alfred McCrea Chapman 03/22/10 $ 13,590.23 06/2"_/10 13,590.23 09/20/10 13,590.23 1'/20/10 13,590.23 2011 Unitrust Pavouts Alfred McCrea Chapman 03/21/11 $ 14,335.72 06/20/11 14,335.72 TOl'AL DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES $ 791.34 54,360.92 28,671.44 $ 83,823.70 - 11 - J I PRINCIPAL BALANCE ON HAND FI D[JC IARY VALUE AT ACQUISITION 08/02/2011 VALUE Common Stocks 200 Shs. Allstate Corporation $ 5,668.00 $ 1.1,010.00 600 Shs. A1-ria Group Incorporated 15,690.00 5,809.61 1,500 Shs. Bank of America Corporation 14,715.00 1.5,083.77 ci00 Shs. Chevron Corporation 52,690.00 32,165.00 60 Shs. Citigroup Incorporated 2,308.80 26,694.00 500 Shs. Colgate Palmolive Company 42,010.00 25,710.00 1,500 Shs. Du Pont E I De Nemours & Company 77,325.00 '.._1,754.91 1,000 Shs. Exxon Mobil Corporation 79,600.00 2,875.00 ].,500 Shs. General Electric Company 26,955.00 1,673.83 300 Shs. International Business Machines Corporation 54,225.00 26,016.00 500 Shs. Kimberly Clark Corporation 32,585.00 25,563.67 415 Shs. Kraut Foods Incorporated CL A 14,251.10 5,984.56 500 Shs. Merck & Company Incorporated 16,720.00 25,330.00 1,000 Shs. Nextera Energy Incorporated 55,41.0.00 15,257.77 500 Shs. Pepsico Incorporated 31,930.00 27,155.00 600 Shs. Philip Morris International Incorporated 42,432.00 ]_3,318.74 1,000 Shs. `Jer_izon Communications 35,870.00 8,288.74 FORWARD S 600,384.90 $ 2_''9,690.60 - 12 - ,' i` PRINCIPAL BALANCE ON HAND (cont'd) FORWARD $ 600,384.90 $ Mutual Funds 1,595.822 Shs. Bridgeway Ultra Small Co. Mkt Fd 1,110.851 Shs. CRM Mid Cap Value Fd-Instl #32 1,169.344 Shs. Harbor International Fund #11 9,875.144 Shs. MTB Intermediate Term Bond-Inst I Fund #220 10,818.525 Shs. MTB US Government Bond Inst I Fund #822 10,771.671 Shs. Pimco Total Return Fund I #35 11,344.643 Shs. Vanguard Long-Term Corporate Fd #28 TOTAL PRINCIPAL BALANCE ON HAND 23,857.54 32,459.07 73,002.15 107,342.82 106,670.66 119,780.98 111,511.94 $ 1,175,010.06 $ $ 1,175,010.06 $ THE ABOVE CASH IS CURRENTLY INVESTED IN MTB Prime Money Market-Inst I Fund #142 279,690.60 30,228.62 32,132.16 68,776.68 97,864.82 103,004.19 112,939.17 106,300.00 830,436.24 830,436.24 - 13 - ~' i PRINCIPAL, INVESTMENTS MADE 12/10/09 103.573 Shs. Pimco Total Return Fund I #35 12/03/10 103.864 Shs. MTB Intermediate Term Bond-Inst I Fund #220 12/09/10 512.25 Shs. Pimco Total Return Fund I #35 TOTAL PRINCIPAL INVESTMENTS MADE S 1,127.91 1,105."_1 5, 532. 29 $ 7, 765. 31 - 14 - ~~ 1 CHANGES IN PRINCIPAL HOLDINGS ACCOUNT VALUE Allstate Corporation 200 Shs. Received S 11,010.00 Altria Group Incorporated 600 Shs. Received $ 5,809.61 Bank of America Corporation 1,500 Shs. Received $ 15,083.77 Bridgeway Ultra Sma11 Co. Mkt Fd 1,595.822 Shs. Received $ 30,228.62 Chevron Corporation 500 Shs. Received $ 32,165.OC Citigroup Incorporated 600 Shs. Received $ 26,694.00 05/09/11 540 Shs. Delivered in 1 for 10 reverse split 0.00 60 Shs. S 26,694.00 - 15 - ~' i CHANGES IN PRINCIPAL, HOLDINGS (cont'd) ACCOUNT VALUE 06/03/10 Colgate Palmolive Company 500 Shs. Received $ 25,710.00 CRM M_d Cap Value Fd-Instl #32 1,110.851 Shs. Received $ 32,132.16 Du Pont E I De Nemours & Company 1,500 Shs. Received $ 11,754.91 Exxcn Mobil Corporation 1,000 Shs. Received $ 2,875.OC FPL Group Incorporated 1,000 Shs. Received $ 15,257.77 1,000 Shs. Name changed to Nextera Energy Incorporated -15,257.77 0 Shs. $ 0.00 - 16 - ~ 1 CHANGES IN PRINCIPAL HOLDINGS (cont'd) ACCOUNT VALUE Nextera Eneray Incorporated 06/03/10 1,000 Shs. Name changed from FPL Group Incorporated $ 1.5,257.77 General Electric Company 1,500 Shs. Received $ 1,673.83 Harbor International Fund #11 1,169.344 Shs. Received $ 68,776.68 International Business Machines Corporation 300 Shs. Received $ 26,016.00 Kimberly Clark Corporation 500 Shs. Received $ 25,563.67 Kraft Foods Incorporated CL A 415 Shs. Received $ 5,984.56 - 17 - ~' ; CHANGES IN PRINCIPAL HOLDINGS (cont'd) Merck & Company Incorporated 500 Shs. Received ACCOUNT VALUE $ 25,330.00 MTB I:itermediate Term Bond-Inst I Fund #220 10,646.556 Shs. Received $ 105,600.00 12/03/10 103.864 Shs. Reinvested Capital Gain 1,105.11 10,750.42 Shs. $ 106,705.11 12/03/10 Long Term Capital Gain Distribution 0.00 10,750.42 Shs. S 106,705.11 05/1.9/11 39.183 Shs. Sold -395.75 10,711.237 Shs. S 106,309.36 06/23/11 603.773 Shs. Sold -6,098.11 10,107.464 Shs. S 100,211.25 06/28/11 170.98 Shs. Sold -1,726.90 9,936.484 Shs. $ 98,484.35 07/20/11 61.34 Shs. Sold -619.53 9,875.144 Shs. $ 97,864.82 MTB US Government Bond Inst I Fund #822 11,163.998 Shs. Received $ 106,300.00 04/28/11 345.473 Shs. Sold -3,295.81 10,818.525 Shs. $ 103,004.19 - 18 - Pepsico Incor 500 Philip Morris 600 Pimco Total R 10,155.848 12/10/09 103.573 10,259.421 CHANGES IN PRINCIPAL HOLDINGS (cont'd) orated Shs. Received International Incorporated Shs. Received turn Fund I #35 Shs. Received Shs. Reinvested Capital Gain Shs. ACCOUNT VALUE $ 27,155.00 $ 13,318.74 $ 105,778.97 1,127.91 $ 106,906.88 12/10/09 Long Term Capital Gain Distribution 0.00 10,259.421 Shs. $ 1.06,906.88 12/09/10 512.25 Shs. Reinvested Capital Gain 5,532.29 10,771.671 Shs. $ 112,439.17 12/09/10 Long Term Capital Gain Distribution 0.00 10,771.671 Shs. $ 112,439.17 Vanguard Long-Term Corporate Fd #28 11,344.043 Shs. Received $ 106,300.00 - 19 - +' a CHANGES IN PRINCIPAL HOLDINGS (cont'd) Verizon Communications 1,000 Shs. Received 07/02/16 0 Shs. Reduce Tax Cost value from spin-off of 240.0397 shares Frontier Communications Corporation 1,000 Shs. 07/03/10 Adjustment to Reflect Correct Tax Cost 1,000 Shs. Frontier Communications Corporation 07/02/10 240.0397 Shs. Received i~~ spi.n-off from Verizon Communications at a rate of 0.24003973 shares 07/23/10 0.0397 Shs. Sold 240 Shs. 12/14/10 240 Shs. Sold 0 Shs. ACCOUNT VALUE $ 8,847.46 -671.41 S 8,176.05 112.69 S 8,288.74 $ 671.41 -0.11 $ 671.30 -671.30 S 0.00 - 20 - ~• ~ RECEIPTS OF INCOME Prior Award: ASSETS AS PER FIRST AND PARTIAL ACCOUN?ING ADJUDICATED: Income Cash Allstate Corporation 01/05/10 Dividend 200 Shs. 09/01/10 Dividend 200 Shs. 07/01/10 Dividend 200 Shs. 10/01/10 Dividend 200 Shs. 01/03/11 Dividend 200 Shs. 04/01/11 Dividend 200 Shs. 07/05/11 Dividend 200 Shs. Altria Group Incorporated O1/11/10 Dividend 600 Shs. 09/09/10 Dividend 600 Shs. 07/09/10 Dividend 600 Shs. 10/12/10 Dividend 600 Shs. Ol/10/11 Dividend 600 Shs. 04/11/11 Dividend 600 Shs. 07/11/11 Dividend 600 Shs. Bank of America Corporation 12/24/09 Dividend 1,500 Shs. 03/26/10 Dividend 1,500 Shs. 06/25/10 Dividend 1,500 Shs. 09/24/10 Dividend 1,500 Shs. 12/24/10 Dividend 1,500 Shs. 03/25/11 Dividend 1,500 Shs. 06/27/11 Dividend 1,500 Shs. Bridaewav Ultra Small Co. Mkt Fd $ 3,795.91 $ 40.00 40.00 40.00 90.00 40.00 42.00 42.00 284.00 $ 204.00 210.00 210.00 228.00 228.00 228.00 228.00 1,536.00 $ 15.00 15.00 15.00 15.00 15.00 15.00 15.00 105.00 12/16/09 Dividend 1,595.822 Shs. 12/15/10 Dividend 1,595.822 Shs. Chevron Corporation 12/10/09 Dividend 500 Shs. FORWARD $ 275.84 234.17 510.01 $ 340.00 $ 340.00 $ 6,230.92 - 21 - RECEIPTS OF INCOME (cont'd) FORWARD $ 340.00 $ Chevron Corporation (cont'd) 03/10/10 Dividend 500 Shs. 06/10/10 Dividend 500 Shs. 09/10/10 Dividend 500 Shs. 12/10/10 Dividend 500 Shs. 03/10/11 Dividend 500 Shs. 06/10/11 Dividend 500 Shs. Citigroup Incorporated 06/17/11 Dividend 60 Shs. Colgate Palmolive Company 11/13/09 Dividend 500 Shs. 02/16/10 Dividend 500 Shs. 05/14/10 Dividend 500 Shs. 08/13/10 Dividend 500 Shs. 11/15/10 Dividend 500 Shs. 02/15/11 Dividend 500 Shs. 05/16/11 Dividend 500 Shs. CRM Mid Cap Value Fd-Instl #32 12/16/09 Dividend 1,110.851 Shs. 12/15/10 Dividend 1,110.851 Shs. Du Pont E I De Nemours & Company 12/14/09 Dividend 1,500 Shs. 03/12/10 Dividend 1,500 Shs. 06/11/10 Dividend 1,500 Shs. 09/10/10 Dividend 1,500 Shs. 12/14/10 Dividend 1,500 Shs. 03/14/11 Dividend 1,500 Shs. 06/13/11 Dividend 1,500 Shs. Exxon Mobil Corporation 12/10/09 Dividend 1,000 Shs. 03/10/10 Dividend 1,000 Shs. 06/10/10 Dividend 1,000 Shs. 09/1.0/10 Dividend 1,000 Shs. FORWARD 340.00 360.00 360.00 360.00 360.00 390.00 6,230.92 2,510.00 60 $ 220.00 220.00 265.00 265.00 265.00 265.00 290.00 $ 130.79 186.42 $ 615.00 615.00 615.00 615.00 615.00 615.00 615.00 1,790.00 317.21 4,305.00 $ 420.00 420.00 440.00 490.00 $ 1,720.00 $ 1.5,153.73 - 22 - ~~ N RECEIPTS OF INCOME (cont'd) FORWARD $ 1,720.00 $ 1.5,153.73 Exxon Mobil Corporation (cont'd) 12/10/10 Dividend 1,000 Shs. 440.00 03/10/11 Dividend 1,000 Shs. 440.00 06/10/11 Dividend 1,000 Shs. 470.00 3,070.00 FPL Group Incorporated 12/15/09 Dividend 1,000 Shs. $ 472.50 03/15/10 Dividend 1,000 Shs. 500.00 972.50 Frontier Commun-cations Corporation 09/30/10 Dividend 240 Sh s. $ 45.00 12/31/10 Dividend 240 Sh s. 45.00 90.00 General Electric Compan 01/25/10 Dividend 1,500 Shs. $ 150.00 04/26/10 Dividend 1,500 Shs. 150.00 07/26/10 Dividend 1,500 Shs. 150.00 10/25/10 Dividend 1,500 Shs. 180.00 01/25/11 Dividend 1,500 Shs. 210.00 04/25/11 Dividend 1,500 Shs. 210.00 07/25/11 Dividend 1,500 Shs. 225.00 1,275.00 Harbor International Fund #11 12/21/09 Dividend 1,169.344 Shs. $ 824.20 12/20/10 Dividend 1,169.344 Shs. 1,019.28 1,843.48 International Business Machines Corporation 12/10/09 Dividend 300 Shs. $ 165.00 03/10/10 Dividend 300 Shs. 165.00 06/10/10 Dividend 300 Shs. 195.00 09/10/10 Dividend 300 Shs. 195.00 12/10/10 Dividend 300 Shs. 195.00 03/11/11 Dividend 300 Shs. 195.00 06/13/11 Dividend 300 Shs. 225.00 1,335.00 FORWARD $ 23,739.71 - 23 - ~ ,' RECEIPTS OF INCOME (cont'd) FORWARD Kimberly Clark Corporation 01/05/10 Dividend 500 Shs. 04/05/10 Div~dend 500 Shs. 07/02/10 Dividend 500 Shs. 10/04/10 Dividend 500 Shs. 01/04/11 Dividend 500 Shs. 09/04/11 Dividend 500 Shs. 07/05/11 Dividend 500 Shs. Kraft Foods incorporated CL A 01/13/10 Dividend 415 Shs. 04/14/10 Dividend 415 Shs. 07/14/10 Dividend 415 Shs. 10/14/10 Dividend 415 Shs. 01/14/11 Dividend 415 Shs. 04/14/11 Dividend 415 Shs. 07/14/11 Dividend 415 Shs. Merck & Company Incorporated 01/08/10 Dividend 04/07/10 Dividend 07/08/10 Dividend 10/07/10 Dividend 01/07/11 Dividend 04/07/11 Dividend 07/08/11 Dividend MTB Intermediate ' #220 12/01/09 Dividend 01/04/10 Dividend 02/01/10 Dividend 03/01/10 Dividend 04/01/10 Dividend 05/03/10 Dividend 06/01/10 Dividend 07/01/10 Dividend 08/02/10 Dividend 09/01/10 Dividend 10/01/10 Dividend 11/01/10 Dividend 500 Shs. 500 Shs. 500 Shs. 500 Shs. 500 Shs. 500 Shs. 500 Shs. Perm Bond-Inst I Fund 10,646.556 Shs. 10,646.556 Shs. 10,646.556 Shs. 10,646.556 Shs. 10,646.556 Shs. 10,646.556 Shs. 10,646.556 Shs. 10,646.556 Shs. 10,646.556 Shs. 10,646.556 Shs. 10,646.556 Shs. 10,646.556 Shs. FORWARD $ 300.00 330.00 330.00 330.00 330.00 350.00 350.00 $ 120.35 120.35 120.35 120.35 120.35 120.35 120.35 $ 190.00 190.00 190.00 190.00 190.00 190.00 190.00 $ 434.94 451.50 447.12 385.32 370.06 266.47 375.84 386.27 371.03 329.27 330.23 343.11 2,320.00 842.45 1,330.00 $ 4,491.16 $ $ 23,739.71 28,232.16 - 24 - t A RECEIPTS OF INCOME (cont'd) FORWARD $ 9,491.16 $ 28,232.16 MTB Intermediate Term Bond-Inst I Fund #220 (cont'd) 12/01/10 Dividend 10,646.556 Shs. 321.09 12/03/10 Short Perm Capital Gain Distribution 551.49 01/03/11 Dividend 10,750.42 Shs. 327.95 02/01/11 Dividend 10,750.42 Shs. 335.75 03/01/11 Dividend 10,750.42 Shs. 316.41 04/01/11 Dividend 10,750.42 Shs. 361.50 05/02/11 Dividend 10,750.42 Shs. 337.20 06/01/11 Dividend 10,711.237 Shs. 333.65 07/01/11 Dividend 9,936.484 Shs. 300.83 O8/O1/11 Dividend 9,875.144 Shs. 254.55 7,931.58 MTB Prime Monev Market-Inst I Fund #142 12/01/09 Interest $ 1.97 01/04/10 Interest 1.51 02/01/10 Interest 1.25 03/01/10 Interest 1.21 04/01/10 Interest 1.14 05/03/10 Intere:>t 0.90 06/01/10 Intere:>t 1.16 07/01/10 Interest 1.30 08/02/10 Interest 1.16 09/01/10 Interest 1.55 10/01/10 Interest 1.07 11/Ol/10 Interest 0.64 12/01/10 Interest 0.71 01/03/11 Interest 0.71 02/01/11 Interest 0.35 03/01/11 Interest 0.56 04/01/11 Interest 0.40 07/01/11 Interest 0.18 17.77 MTB US Government Bond Inst I Fund #822 12/01/09 Dividend 11,163.998 Shs. $ 337.19 01/04/10 Dividend 11,163.998 Shs. 362.62 02/01/10 Dividend 11,163.998 Shs. 364.63 03/01/10 Dividend 11,163.998 Shs. 329.97 04/01/10 Dividend 11,163.998 Shs. 362.54 05/03/10 Dividend 11,163.998 Shs. 314.81 06/01/10 Dividend 11,163.998 Shs. 350.91 FO RWARD $ 2,922.67 $ 36,181.51 - 25 - i' 1 RECEIPTS OF INCOME (cont'd) FORWARD $ 2,422.67 $ 36,18E 51 MTB US Government Bond Inst I Fund #822 (cont'd) 07/01/10 Dividend 11,163.998 Shs. 352.58 08/02/10 Dividend 11,163.998 Shs. 362.87 09/01/10 Dividend 11,163.998 Shs. 358.83 10/Ol/10 Dividend 11,163.998 Shs. 333.96 11/O1/10 Dividend 11,163.998 Shs. 349.87 12/01/10 Div:i.dend 11,163.998 Shs. 335.67 01/03/11 Dividend 11,163.998 Shs. 319.71 02/01/11 Dividend 11,163.998 Shs. 312.37 03/01/11 Dividend 11,163.998 Shs. 301.75 04/01/11 Dividend 11,163.998 Shs. 354.86 05/02/11 Dividend 10,818.525 Shs. 357.03 06/01/11 Dividend 10,818.525 Shs. 383.71 07/01/11 Dividend 10,818.525 Shs. 393.26 08/01/11 Dividend 10,818.525 Shs. 387.11 7,326.25 Nextera Eneray Incorporated 06/16/10 Dividend 1,000 Shs. $ 500.00 09/15/10 Dividend 1,000 Shs. 500.00 12/15/10 Dividend 1,000 Shs. 500.00 03/15/11 Dividend 1,000 Shs. 550.00 06/15/11 Dividend 1,000 Shs. 550.00 2,600.00 Pepsico Incorporated 01/04/10 Dividend 500 Shs. $ 225.00 03/31/10 Dividend 500 Shs. 225.00 06/30/10 Dividend 500 Shs. 240.00 09/30/10 Dividend 500 Shs. 240.00 01./03/11 Dividend 500 Shs. 240.00 03/31/11 Dividend 500 Shs. 240.00 07/01/11 Dividend 500 Shs. 257.50 1,667.50 Philip Morris International Incorporated 01/11/10 Dividend 600 Shs. $ 398.00 04/09/10 Dividend 600 Shs. 398.00 07/09/10 Dividend 600 Shs. 348.00 10/08/10 Dividend 600 Shs. 384.00 Ol/10/11 Dividend 600 Shs. 384.00 04/11/11 Dividend 600 Shs. 384.00 07/11/11 Dividend 600 Shs. 384.00 2,580.00 FORWARD $ 50,355.26 - 26 - ! ~ RECEIPTS OF INCOME (cont'd) FORWARD Pimco Total Return Fund I #35 12/01/09 Dividend 10,155.848 Shs. $ 378.02 12/10/09 Short. Term Capital Gain Distribution 882.44 01/04/10 Dividend 10,259.421 Shs. 355.97 02/01/10 Dividend 10,259.421 Shs. 272.05 03/01/10 Dividend 10,155.848 Shs. 268.11 04/01/10 Dividend 10,259.421 Shs. 281.52 05/03/10 Dividend 10,259.421 Shs. 289.96 06/01/10 Dividend 10,259.421 Shs. 264.93 07/01/10 Dividend 10,259.421 Shs. 295.86 08/02/10 Dividend 10,259.421 Shs. 316.66 09/01/10 Dividend 10,259.421 Shs. 293.98 10/01/10 Dividend 10,259.421 Shs. 301.90 11./O1/10 Dividend 10,259.421 Shs. 332.32 12/01/10 Dividend 10,259.421 Shs. 341.23 12/09/10 Short Term Capital Gain Distribution 3,796.40 01/04/11 Dividend 10,771.671 Shs. 375.81 02/01/11 Dividend 10,771.671 Shs. 310.04 03/01/11 Dividend 10,771.671 Shs. 321.26 04/01/11 Dividend 10,771.671 Shs. 333.49 05/02/11 Dividend 10,771.671 Shs. 336.42 06/01/11 Dividend 10,771.671 Shs. 338.37 07/01/11 Dividend 10,771.671 Shs. 323.20 08/01/11 Dividend 10,771.671 Shs. 304.92 Vanguard Loner-Term Corporate Fd #28 12/01/09 Dividend 11,344.043 Shs. $ 488.69 01/04/10 Dividend 11,344.043 Shs. 523.73 02/01/10 Dividend 11,344.043 Shs. 505.49 03/01/10 Dividend 11,344.043 Shs. 460.77 04/01/10 Dividend 11,344.043 Shs. 510.02 05/03/10 Dividend 11,344.043 Shs. 491.59 06/01/10 Dividend 11,344.043 Shs. 508.06 07/01/10 Dividend 11,344.043 Shs. 488.39 08/02/10 Dividend 11,344.043 Shs. 502.11 09/01/10 Dividend 11,344.043 Shs. 501.93 10/Ol/10 Dividend 11,344.043 Shs. 482.05 11/01/10 Dividend 11,344.043 Shs. 500.45 12/01/10 Dividend 11,344.043 Shs. 484.73 01/04/11 Dividend 11,344.043 Shs. 503.15 02/01/11 Dividend 11,344.043 Shs. 503.74 03/02/11 Dividend 11,344.043 Shs. 457.15 04/01/11 Dividend 11,344.043 Shs. 507.48 FORWARD 7.1,314.86 $ 8,419.53 $ $ 50,355.26 61,670.12 - 27 - 1 I RECEIPTS OF INCOME (cont'd) FORWARD $ 8,419.53 $ Vanguard Long-Ten (cont'd) 05/02/11 Dividend 06/01/11 Dividend 07/01/11 Dividend 08/01/11 Dividend n Corporate Fd #28 11,344.043 Shs. 11,344.043 Shs. 11,344.043 Shs. 11,344.043 Shs. Verizon Communications 02/01/10 Dividend 1,000 Shs. 05/03/10 Dividend 1,000 Shs. 08/02/10 Dividend 1,000 Shs. 11/O1/10 Dividend 1,000 Shs. 02/01/11 Dividend 1,000 Shs. 05/02/11 Dividend 1,000 Shs. 08/01/11 Dividend 1,000 Shs. TOTAL RECEIPTS OF INCOME 490.27 506.20 489.21 505.92 61,670.12 10,411.13 $ 475.00 475.00 475.00 487.50 487.50 487.50 487.50 3,375.00 $ 75,456.25 - 28 - ~ r DISBURSEMENTS OF INCOME John McCrea, III - Co-Trustee Fee 11/12/10 Manufacturers and Traders Trust Company Co-Trustee Fee 11/16/09 12/15/09 01/15/10 02/16/10 03/15/10 04/15/10 05/17/10 06/15/10 07/15/10 08/16/10 09/15/10 10/15/10 11/15/10 12/15/10 Ol/18/11 02/15/11 03/15/11 04/15/11 FORWARD $ 1,750.00 S 320.07 322.77 324.41 312.59 322.76 327.90 321.45 316.36 317.12 320.69 327.60 333.50 332.04 335.21 339.21 346.01 345.68 347.85 $ 5,913.22 $ 1,'750.00 - 29 - 1 .T DISBURSEMENTS OF INCOME (cont'd) FORWARD $ 5,97.3.22 $ 1,75C'.00 Manufacturers and Traders Trust Company Co-Trustee Fee (cont'd) 05/16/11 06/15/11 07/15/11 Pennsylvania Department of Revenue State Fiduciary Income Tax 04/12/10 1st Quarter Estimated 06/16/11 2010 Refund Transfer to Principal 12/21/09 03/22/10 06/21/10 09/20/1.0 12/20/10 03/21/11 06/20/11 John McCrea, III 05/31/11 Reimbursement for Filing Fees and Postage TOTAL DISBURSEMENTS OF INCOME 3`11.06 340.57 342.22 $ 161.00 -161.00 $ 8,31.5.45 8,923.04 7,741.55 8,091.73 11,111.61 9,089.94 8,476.09 6,941.07 00 61,749.41 93.46 $ 70,539.94 - 30 - ~' ~ INCOME BALANCE ON HAND FIDUC;IARY VALUE AT ACQUISITION 08/02/2011 VALUE CASH (AUTOMATICALLY INVESTED) $ 9,916.31 $ 4,916.31 TOTAL INCOME BALANCE ON HAND $ 9,916.31 $ 4,916.31 THE ABOVE CASH IS CURRENTLY INVESTED IN MTB Prime Money Market-Inst I Fund #142 Manufacturers and Traders Trust Company i /~1 By Jan F. Burke, Vice President Co-Trustee under the Will of Sarah McCrea Chapman Jones, Deceased John McCrea, III r I, ,, Co-Tr t e under the Will of Sara Mc rea Chapman Jones, Deceased - 31 - 1 1 UNITRUST STATEMENT Fair Market Value as of 01/01/2010 Common Stocks 200 Shs. Allstate Corporation 600 Shs. Altria Group Incorporated 1,500 Shs. Bank of America Corporation 500 Shs. Chevron Corporation 600 Shs. Citigroup Incorporated 500 Shs. Cclgate Palmolive Company 1,500 Shs. Du Pont E I De Nemours & Company 1,000 Shs. Exxon Mobil Corporation 1,000 Shs. FI?L Group Incorporated 1,500 Shs. General Electric Company 300 Shs. International Business Machines Corporation 500 Shs. Kimk~erly Clark Corporation 915 Shs. Kraft Foods Incorporated CL A 500 Shs. Merck & Company Incorporated 500 Shs. Pepsico Incorporated 600 Shs. Philip Morris International Incorporated 1,000 Shs. Verizon Communications FORWARD MARKET VALUE 6,008.00 11,778.00 22,590.00 38,495.00 1, 9x36.00 41,075.00 50, 50-`i. 00 68,~~90.00 52,820.00 22,695.00 39,270.00 31,855.00 11,279.0 18,270.00 30,400.00 28,914.00 33,130.00 $ 509,260.70 - 32 - 1 1 UNITRUST STATEMENT (cont'd) FORWARD Mutual Funds 1,595.822 Shs. Bridgeway Ultra Small Co. Mkt Fd 1,110.851 Sh:>. CRM Mid Cap Value Fd-Inst1 #32 1,169.344 Shs. Harbor International Fund #11 10,646.556 Shs. MTB Intermediate Term Bond-Inst I Fund #220 11,163.998 Shs. MTB US Government Bond Inst I Fund #822 10,155.848 Shs. Pimco Total Return Fund I #35 11,344.043 Shs. Vanguard Long-Term Corporate Fd #28 Cash Principal Cash Income Cash Fair Market Value Payout Rate 2010 Unitrust Payout Number of Payments per Year Installment Amount - 33 - $ 509,260.70 19,070.07 26,949.25 64,1.61.91 111,362.98 107,39;.66 11.0,801..75 101,188.86 $ 1, 050, 1.93.8 36,1.85.87 839.20 $ 1,08'7,218.25 5.0000° $ 54,360.91 4 $ 13,590.23 r UNITRUST STATEMENT Fair Market Value as of 01/01/2011 Common Stocks 200 Shs. Allstate Corporation 600 Shs. Altria Group Incorporated 1,500 Shs. Bank of America Corporation 500 Shs. Chevron Corporation 600 Shs. Citigroup Incorporated 500 Shs. Colcate Palmolive Company 1,500 Shs. Du Pont E I De Nemours & Company 1,000 Shs. Exxon Mobil Corporation 1,500 Shs. General Electric Company 300 Shs. International Business Machines Corporation 500 Shs. Kimberly Clark Corporation 415 Shs. Kraft Foods Incorporated CL A 500 Shs. Merck & Company Incorporated 1,000 Shs. Nextera Energy Incorporated 500 Shs. Pepsico Incorporated 600 Shs. Philip Morris International Incorporated 1,000 Shs. Verizon Communications FORWARD MARKE'P VALUE 6,376.00 14,772.00 20,010.00 45,625.00 2,838.00 90,1.85.00 74,87.0.00 73,120.00 27,435.00 44,028.00 31,520.00 13,076.65 18,0?_0.00 51,990.00 32,665.00 35,118.00 35,780.00 $ 567,378.65 - 34 - ,)' UNITRUST STATEMENT (cont'd) FORWARD Mutual Funds 1,595.822 Shs. Bridgeway Ultra Small Co. Mkt Fd 1,1.10.851 Shs. CRM Mid Cap Value Fd-Instl #32 1,1.69.344 Shy;. Harbor International Fund #11 10,750.42 Shs. MTB Intermediate Term Bond-Inst I E'und #220 11,163.998 Shs. MTB US Government Bond Inst I Fund #822 10,771.671. Shs. Pimco Total Return Fund I #35 11,344.093 Shs. Vanguard Long-Term Corporate Fd #28 Cash Principal Cash Income Cash Fair Market Value Payout Rate 2011 Unitrust Payout Number of Payments per Year Installment Amount $ 567,378.65 23,57C.29 31,848.10 70,803.78 113,846.95 108,402.42 116,872.63 105,953.36 $ 1,138,676.18 8,181.25 1,079.28 $ 1,147,936.71 5.0000; $ 57,396.84 4 $ 14,349.21 - 35 - ~ I VERIFICATION Manufacturers and Traders Trust Company and John McCrea, III, Co-Trustees under Agreement with SARAH MCCREA CHAPMAN JONES, deceased, hereby declares under oath that they have fully and faithfully discharged the duties of their offices; that the foregoing Account is true and correct and fully discloses all significant transactions occurring du_°ing the accounting period; that all known. claims against. the Trust have been paid in fu11_; that, to their knowledge, there are no claims now outstanding against the Trust; and that all taxes presently due from she Trust have been paid. This statement is made subject to the penalties of 18 PA. C.S.A. Section 4904 relating to unsworn falsification to authorities. Manu acturers and Traders Trust C~~mpany Dated: _~~,_~l ~ I;~j. .~ ~ Y~ - 36 - VERIFICATION (cont'd) Manufacturers and Traders Trust Company and John McCrea, lII, Co-Trustees under Agreement with SARAH MCCREA CHAPMAN JONES, deceased, hereby declares under oath that they have fully and faithfully discharged the duties of their offices; that the foregoing Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Trust have been paid in full; that, to their knowledge, there are no clams now outstanding against the Trust; and that all taxes presently due from the Trust have been paid. This statement is made subject to the penalties of 1B PA. C.S.A. Section 4904 relating to unsworn falsification to authorities. John M ea, III Dated: ~ ~°~~~~ - 37 -