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Home My WebLink About03-0430 TABLE OF CONTENTS INHERITANCE TAX RETURN FOR THE ESTATE OF WILLIAM E. STEPS List of Enclosures Inheritance Tax Return, Form 1500 Schedule A, Form 1502 Schedule B, Form 1503 Schedule C, Form 1504 Schedule D, Form 1507 Schedule E, Form 1508 Schedule F, Form 1509 Schedule G, Form 1510, with supporting documents Schedule H, Form 1511 Schedule I, Form 1512, with supporting documents Schedule J, Form 1513 The William E. Steps Revocable Living Trust As amended Last Will and Testament (Pour-Over Will) of William E. Steps Bill of Sale Death Certificates William E. Steps and Alta C. Steps Disclaimer of Robert W. Steps TAB 1 2 3 4 5 6 7 8 9 10 11 t2 13 14 15 16 EXHIBIT 1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 -~ HARRISBURG, PA 17128-0601 R E V- 1 5 0 0 INHERITANCE TAX RETURN I RESIDENT DECEDENT /o- coDE SOCIAL SECURITY NUMBER 511-28-9726 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Steps, William E. DATE OF DEATH (MM-DO-YEAR) DATE OF BIRTH (MM-DO.YEAR) THIS RETURN MUST BE FILEB IN DUPLICATE WITH TI IE 03/20/03 09/08/06 REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~:oo E~l. Original Return ~-'-[ 4. Limited Estate r'~6. Decedent Died Testate (Aach copy of w~,) ~--'~ 9. Litigation Proceeds Received ~--~12. Supplemental Return E~4a. Future Interest Compromise (date of daam after 12-12-82) [~7. Decedent Maintained a Living Trust (A~ch copy of Trust) [~10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ~-]3. Remainder Return (date of death pdor to 12-13-82) ~'--~ 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes [--~ 11. Election to tax under Sec. 9113(A) (^,ach Sch O) I.- Z DJ Z {3. (*'3 DJ O Robert W. Steps FIRM NAME Of App~icaue) 717-691-6844 TELEPHONE NUMBER COMPLETE MAILING ADDRESS Robert W. Steps 23 Emlyn Lane Mechanicsburg, PA 17055 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) ~--'~ Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)(10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) 333,370.61 (8) 10,340.83 7,032.19 (11) (12) (13) (14) 333,370.61 17,373,02 315,997.59 315,997.59 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due x .o (15) ..................... 315...997.59 x .0 45 (18) x .12 (17) x .15 (18) (19) 14,219.91 14,219.91 Decedent's Complete Address: tSTREETADDRESS William E. Steps 23 Emlyn Lane CITY Mechanicsburg, STATEpA IZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 710.99 Total Credits ( A + B + C ) (2) Interest/Penalty if applicable D. Interest E. Penalty Total interest/Penalty ( D + E ) (3) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 14,219.91 710.99 13,508.92 13,508.92 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; .......................................................................................... [] [] b. retain the right to designate who shall use the property transferred or its income; ............................................ [] [] c. retain a reversionary interest; or .......................................................................................................................... [] [] d. receive the promise for life of either payments, benefits or care? ...................................................................... [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perj~A'y, I declare that I have exam ned this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of prep~c~er than tl~monal representative is b~.on all ii~[u~i¥~ation of which preparer has any knowledge. 23 Emlyn Lane, Mechanicsburg, PA 17055 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1)(i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(12) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. EXHIBIT 2 REV-1502 EX+ (6-98~ -~, COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER William E. Steps All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which properly would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. None TOTAL (Also enter on line 1, Recapitulation (If more space is needed, insert additional sheets of the same size) EXHIBIT 3 REV-1503 EX+ (6-98~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF William E. Steps SCHEDULE B STOCKS & BONDS FILE NUMBER ITEM NUMBER 1. All property jointly-owned with right of survivorship must be disclosed on Schedule F. DESCRIPTION None TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) VALUE AT DATE Of DEATH EXHIBIT 4 REV~1504 EX+ (6-98,~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER William E. Steps Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-pmprietorshi 3s. ITEM NUMBER VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. None TOTAL (Also enter on line 3, Recapitulation (If more space is needed, insert additional sheets of the same size) EXHIBIT 5 REV-I$0? EX+ (6-98) I COMMONWEALTH OF MORTGAGES & NOTES PENNSYLVANIA INHERITANCE TAX RETURN RECEIVABLE RESIDENT DECEDENT ESTATE OF William E. Steps FILE NUMBER All property jointly-owned with right of survivorship must be disclosed on Schedule F, ITEM NUMBER None DESCRIPTION TOTAL (Also enter on line 4, Recapitulation (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH EXHIBIT 6 REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF William E. Steps SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER ITEM NUMBER None Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. DESCRIPTION TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH EXHIBIT 7 REV-1509 EX+ (6-98~, COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER William E. Steps If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. None JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. None TOTAL (Also enter on line 6, Recapitulation) I $ (If more space is needed, insed additional sheets of the same size) EXHIBIT 8 REV-1510 EX+ (6-98~[~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF William E. Steps SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is ,es. DESCRIPTION OF PROPERTY ITEM INCLUDETHENAMEOFTHETRANSFEREE, THEIRRELATIONSHIPTOOECEDENTAND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER. ATTACHACOPYOFTHEDEEDFORREALESTATE. VALUE OF ASSET INTEREST (IFAPPUCABLE) VALUE 1. The William E. Steps Revocable Living Trust 23 Emlyn Lane Mechanicsburg, PA a. Cash: Union Trust Checking Acct-#1010041725553 6,814.51 100% 6,814.5 Camp Hill, PA b. New York Life Insurance & Annuity Corp Policy,51016211 30,738.53 100% 30,738.5 P.O. Box 539, Dallas, TX 75221-0539 c. Westar Energy 840 shares Cert # INS 28278 10,694.58 100% 10,694.5 P.O. Box 750320, Topeka, KS 66675-0320 d. Mainstay Funds High Yield Corporate Bond B Fund 43 50,862.519 shares @ $5.30/share, Acct~ 54561939-6 P.O. Box 8401, Boston, MA 02266-8401 269,571.35 100% 269,571.3 e. Kansas Public Employees Retirement System 611 S. Kansas Avenue, Topeka, KS 66603-3925 (1) Death Benefit 4,000.00 100% 4,000.0 (2) Pension payment 3/20/03 1,082.69 100% 1,082.6 (3) Pension Payment 04/01/03 1,089.69 100% 1,082.6 f. New York Life Insurance & Annuity Corp. (1) Annuity Payment 3/20/03 4,000.00 100% 4,000.0 (2) Annuity Payment 4/01/03 4,000.00 100% 4,000.0 g. Westar Energy-Dividend payment 159.60 100% 159.6 h. First Union Interest on Checking Account 86.66 100% 86.6 i. Deposit to First Union Checking Account-refund of 1,140.00 100% 1,140.0 overpaid medical expenses TOTAL (Also enter on line 7 Recapitulation) $ 333,370.6 (If more space is needed, insert additional sheets of the same size) Crown Classic Banking 01 1010041725553 752 30 22,865 00007343 ............ SNGLP h,,llh,,llh,,,hh,hhh,hlh,,,,,llh,,h,hh,lh,,,lll HILLIAN E STEPS REVOCABLE LIVING TRUST 25 EHLYN BR HECHANICSBURG PA ].70558017 PB Crown Classic Banking Account number: 1010041725553 Account holder(s): WILLIAM E STEPS ........... REVOCABLE LIVING 'T RUST Account Summary Opening balance 4/15 Deposits and other credits Interest paid $9~549.36 315~004.46 + 84.06 + Checks 7,993.29 - Closing balance 5/14 $316,644.59 Deposits and Other Date Amount 4/18 10,694.58 4/18 269,571.35 5/05 30,738.53 5/12 4,000.00 5/14 84.06 Total $315~088.52 Credits Description COUNTER DEPOSIT COUNTER DEPOSIT COUNTER DEPOSIT COUNTER DEPOSIT INTEREST FROM 04/15/2003 THROUGH 05/14/2003 4/15/2003 thru 5/14/2003 Interest Number of days this statement period Annual percentage yield earned Interest earned this statement period Interest paid this statement period Interest paid this year ' Checks Number Amount Date Numt~er 5353 149.18 4/16 5368 5366* 82.55 4/28 5369 5367 318.70 4/17 5370 *~dica~s a break~:ch~ck numbersequence 3O 0.45% $84.06 $84.O6 $96.57 Amount 6,190.43 82.30 251.16 Date 4/3O 4/28 4/28 Number 5371 Total Amount Date 938.97 $7r993.29 4/28 FIRST UNION NATIONAL BANK, MECHANICSBURG page I of 3 NEW YORK LIFE INSURANCE AND ANNUITY CORPORATION BOX 539 DALLAS TX 75221-0539 I,,,lll,,,lll,,,,I,l,,I,l,l,,I,II,,,,,,lll,,,I,,I,l,,ll,,,,lll WILLIAM E STEPS REV LIVING TRUS MARTHA FRANK & ROBERT STEPS AS CO-TRUSTEES U/T/A DTD 9/21/94 23 EMLYN LANE MERCHANICSBURG, PA 17055-8017 EXPLANATION OF BENEFITS PLEASE DETACH AND SAVE FOR YOUR RECORDS 0776 CHECK NO: 0000764441 APRIL 18, 2003 PAYEE: WILLIAM E STEPS REV LIVING TRUST POLICY NUMBER: 51016211 TAX ID NUMBER: 511-18-9726 TRANSACTION: DEATH CLAIM PAYMENT TO BENEFICIARY WE ARE PLEASED TO ENCLOSE YOUR CHECK. DETAILS ARE AS FOLLOWS: PORTION PAYABLE TO BENEFICIARY: MISCELLANEOUS INTEREST PAID: FEDERA~TAX WITHHELD= STATE TAX WITHHELD: AMOUNT OF CHECK= ......... 85.24- 0o00 0.00 30,758.55 $10,655.29 IS TAXABLE TO THE PAYEE -/ FIRST UNION NATIONAL BANK CAMP HILL CAMP HILL [F WE CAN BE OF FURTHER ASSISTANCE TO YOU. ANNUITY SERVICE MANAGER DEPOSIT TO ACCT# 1010041725553 AMOUNT $30,738.53 05.,~05.,~03 85348 /0058 ~ 37 A es ern Resources CERTIFICATE ADVICE ENCLOSED IS YOUR WESTERN RESOURCES CERTIFICATE. Your CERTIFICATE SHOULD BE KEPT IN A SAFE PLACE, SUCH AS A SAFETY DEPOSIT BOX. DO NOT ENDORSE THE CERTIFICATE UNTIL YOU DELIVER IT FOR SALE OR TRANSFER. WILLIAM E STEPS TR UA 09/21/94 WILLIAM E STEPS REV LIV TRUST C/O ROBERT W STEPS 6 MULBERRY ST RIDGEFIELD CT 06877 CERTIFICATE # SHARES INS 28278 840 WESTERN RESOURCES SHAREHOLDER SERVICES: 1-800-527-2495 OR LOCAL 913-575-6394 Energy,., Shareholder Services PO Box 750320 Topeka, KS 66675-0320 WESTAR ENERGY DIRECT DEPOSIT RECORD DIVIDEND PAYMENT FOR: 04/01/0;5 AMOUNT DEPOSITED: $~~159.60 WILLIAM E STEPS TR UA 09/21/94 WILLIAM E STEPS REV LIV TRUST C/O ROBERT W STEPS 2;5 EMLYN LN MECHANICSBURG PA 17055-8017 DEPOSIT ADVICE ONLY NON-NEGOTIABLE >Westar Energy::,.- Current Tax Year: Deposited into: Bank Name: F I RST Bank Account Number: Account Number; UNION 101004172555;5 Dividend Information I Shares of record 840,0000 Dividend Rate 0.1900 Dividend Amount 159.60 Net Dividend ]~5.9., 6 0 Year To Date Dividend -4.11.60 YearTo Date Net Dividend 411.60 Tax Withheld I 0,0O Tax Withheld 0,00 FIRST UNION NRT!O.N,R.L COMP HILL CAMP HILL _r:,EPOSTT TO ACCT# 1010041725553 $!0,6._~. = 5.8 If you have a change of address or bank information, please contac ~.N.01JNT Westar Energy Shareholder Services PO Box 750320 Topeka, KS 66675-0320 800-527-2495 or 785-575-6394 E-mail Address :sharsvcs@wr.com MAINSTAY FUNDS P.O. BOX 8401 BOSTON MA 02266-8401 MainStay ffi , Investment Management LLC WILLIAM E STEPS REV LIV TRUST DTD 9/21/94 MARTHA FRANK & ROBERT STEPS TTEES C/O ROBERT W STEPS 23 EMLYN LN MECHANICSBURG PA 17055-8017 Confirmation of Redemption: 04/14/2003 Representative: GLENN R JAGODZINSKE Dealer: NYLIFE SECURITIES'INC ADD'L COPY TO :NY LIFE 301 N MAIN 800 EPIC CENTER WICHITA KS 67202-4800 For Customer Service: 1-800-624-6782 APRIL 15, 2003 IS THE DEADLINE FOR 2002 IRA CONTRIBUTIONS. YOU CAN CONTRIBUTE $3,000 ($3,500 FOR INDIVIDUALS OVER AGE 50). FOR AN OVERVIEW VISIT WWW:MAINSTAYFUNDS.COM AND CLICK ON "TAX CENTER." CONSULT YOUR TAX ADVISOR FOR INFORMATION SPECIFIC TO YOU. MAINSTAY HIGH YIELD CORPOP~TE BOND B I Trade Tran~ction Date Description Fund No: 43 AccountNo: 54561939-6 Dollar Share Shares This Total 04/14/2003 SHARES REDEEMED Amount Price Transaction Shares $269571.35 $5.30 50862.519 0.000 -? ,MEC_.~. N.ZC~IIUR, ~ ~ND RETAIN FOR YOUR RECORDS BEFORE CASHING OR DEPOSITING CHECK. 1010041725553 752 30 00007343 ............. SNGLP I,,,111,,,111,,,,I,1,,I,1,1,,I,I1,,,,,,111,,,I,,I,1,,11,,,,111 HILLIAN E STEPS REVOCABLE LZVING TRUST 23 EMLYN DR MECHANICSBURG PA 170558017 PB 22,865 Crown Classic Banking Account number: 1010041725553 Account holder(s): WILLIAM E STEPS ................ REVOCABLE LIVING '1' RUST Account Summary Opening balance 4/15 Deposits and other credits ~ ~ Interest paid Checks $9~549.36 315r004.46 + 84.06 + 7,993.29 - Closing b',dance 5/14 $316,644.59 Deposits and Other Credits Date Amount 4/18 10,694.58 4/18 269,571.35 5/05 30,738.53 5/12 4,000.00 5/14 84.06 ~otal $315~088.52 Description COUNTER DEPOSIT COUNTER DEPOSIT COUNTER DEPOSIT COUNTER DEPOSIT INTEREST FROM 04/15/2003 THROUGH 05/14/2003 Interest Number of days this statementperiod Annual percentage yield earned Interest earned this statement period Interest paid this statement period Interest paid this year Checks Number Amount Date Numl~er 5353 149.18 4/16 5368 5366* 62.55 4/28 5369 5367 318.70 4/17 5370 * Indicates a break in. check number sequence 3o 0.45% $84.o6 $84.o6 $96.57 Amount 6,190.43 82.30 251.16 Date Number 4/15/2003 thru 5/14/2003 4/30 4~28 4~28 Amount Date 5371 Total 938.97 4~28 $7r993.29 FIRST UNION NATIONAL BANK, MECHANICSBURG page 1 of 3 Kansas Public Employees Retirement System April 14, 2003 BOB STEPS 23 EMLYN LANE MECHANISBURG PA 17055 W E STEPS R012723 Dear Mr. Steps: We are sorry to hear of the death of your father and extend our condolences. William E Steps Revocable Living Trust is entitled to a $4,000 death benefit. To apply for this benefit, the ~l~St~e must complete and return the Application for Death Benefit with a copy of the trust papers and a certified death certificate for William Steps. The $4,000 death benefit is taxable and will be subject to 10% federal income tax withholding. The taxable amount will be reported to the appropriate government agencies for tax purposes. If you should have any questions, please contact me on our toll-free number 1-888-275-5737 or by e-mail at bbeach~kpers.org. Sincerely, gTA -E--O-I K ....... Date: 05 01 03 KANSAS PUBLIC EMPLOYEES RETIREMENT SYST. No. 003352389 _Document No. Invoice No. Description Amount V0512586 R012725-S WILLI,AH E STEPS eJ,000.00 r , J' Vendor no. 5112,89726 O1 Questions? Telephone your state agency contact or, if unknown, (785) 296-6666 Warrant Total 6,000.00 611 S. Kansas Ave., Suite 100 · Topeka, KS 66603-3803 · Phone: (785) 296-6166 Fax: (785) 296-2422 · E-mail: kpers@kpers.org · Home Page: www.kpers.org Toll Free: (888) 275-5737 EXHIBIT 9 REV-1511 EX+ (12-99)~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF William E. Steps SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER Debts of decedent must be reported on Schedule I'. ITEM NUMBER 5. 6. 7. DESCRIPTION FUNERAL EXPENSES: Malpezzi Funeral Home-Pennsylvania Funeral Services 8 market Plaza Way, Mechanicsburg, PA 17055 Penwell-Gabel Funeral Home & Crematory-Kansas Funeral Services 2843 SE Minnesota Avenue, Topeka, KS 66605 Topeka Cemetery -interment and graveside service 1601 S.E. 10th Avenue, Topeka, KS 66607-1583 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Year(s) Commission Paid: __ Zip Attorney Fees Family Exemption: (If decedenrs address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees Karen Seitz: After-death cleaning of decedent's rooms 23 Beechwood Drive, Dillsburg, PA 17019 Robert W. Steps-reimbursement of expenses 23 Emlyn Lane, Mechanicsburg, PA 17055 Shipping Cleaning supplies Cleaning fabric window blind State __Zip TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insed additional sheets of the same size) AMOUNT 6,190.43 2,779.39 475.00 500.00 82.30 85.81 227.90 10,340.83 EXHIBIT 10 REV-1512 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER William E. Steps Include unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 2. 3. 4. 5. 6. 7. 8. Thomas Proudfoot: Home health aid caretaker-wages and expenses PA Unemployment Compensation PA Department of Revenue - employer taxes PA Department of Revenue- employer taxes D.R. Horst-Preparation of 2002 Income Tax Returns 926 West Foxcroft Dr., Camp Hill, PA PA Department of Revenue-employer taxes Internal Revenue Service-employer taxes and withholdings Internal Revenue Services-interest on employer taxes TOTAL (Also enter on line 10, Recapitulation) $ 2,026.24 149.18 203.34 563.47 250.00 350.87 3,170.39 318.70 7,032.19 (If more space is needed, insert additional sheets of the same size) Mr. William E. Steps c/o Robert W. Steps 23 Emlyn Lane Mechanicsburg, PA 17055 3-501310 3/21/2003 5353 PAY TO THE PA UC Fund e *'149.18 ORDER OF One Hundred Forty-Nine and 18/100 ............................................................................................... DOLLARS MEMO: PENNSYLVANIA UNEMPLOYMENT COMPENSATION (PA, UC) QUARTERLY TAX FORMS · Form UC-2, Employer's Report for Unemployment Compensation (below) · Form UC-2A, Employer's Quarterly Report of Wages Paid to Each Employee · Form UC-2B, Employ. e['s Report of Employment and Business Changes (reverse side) INTEREST RATE: The rate of interest for calendar year 2003 is 5.0% or 0.4166% per month. EMPLOYEE CONTRIBUTION TAX RATE: The employee contribution tax rate for calendar year 2003 is 0.02% (.0002). 21-21804 9 1. * .1 For assistance, contact the nearest Field Accounting Service (FAS) office. Mercer 724-662-4007 Nanticoke 570-740-2440 Norristown 610-270-1316 OR 3450 Philadelphia 215-560-1828 OR 3136 Allentown 610-821-6559 Altoona 814-946-6991 Beaver Falls 724-846-8803 Bristol 215-781-3217 Carlisle 717-249-8211 Pittsburgh 412-565-2400 THE WILLIAM E STEEPS REVOCABLE 0R717-697-1203 Reading 610-378-4395 LIVING TRUST /' ' Chambersburg 717-264-7192 Scranton 570-963-4686 Chester 610-447-3290 Shamokin 570-644-3415 W I L L I A M E S T E P S Clearfield '" 81.4-~65-057.~,' Tannersville 570-620-2870 2 3 EM L YN LN , ~. , Erie , .814-871-4381 Uniontown 724-439-7230 M E C H A N I C S B U R G P A 1 7 0 5 5 " ' Gr~ensburg 724-832-5275 Washington 724-223-4530 Harrisburg 717-787-1700 Williamsport 570-327-3525 Johnstown 814-533-2371 York 717-767-7620 Lancaster 717-299-7606 Malvern 610-647-3799 All Out of State Employers Call 717-787-5939 PA Form UC-2, Employer's Report for Unemployment Compensation. This form is machine-readable. Information MUST be typewritten or printed in BLACK ink. Do not use dashes or slashes in place of zeros or blanks. If typed, disregard the vertical bars in the shaded areas, type a consecutive string of characters, left justified, with decimal only. Do not use commas (,) or 12345678.90 dollar signs ($). Font size MUST be a minimum of 10pt. If hand printed, print legible numbers within the data entry boxes provided. DO / ~ .~ l.~ S ~ '~ <~ ~ O NOT close the 4 or cross the O and 7. DO NOT fill in commas or decimal points. Do not staple anything to this form. Photocopy this report for your records. Do not photocopy this form for use. Detach below and return with your payment. To report any changes to your account, complete the reverse side. · PA Form UC-2, RF~V 3-03, Employer's Report for Unemployment Compensation 'Read Instructions - AnsWer Eai~ I,tem ' Signature certifies that the infgrmation contained herein is ~ and correct to the best of'~e signer's 10. SIGN~ERE-DO NOT PRINT/' 11, FILED ~ PAPER UC~2A ~ ~TERNET ~-2A ~ MAGNETIC MEDIA UC-2A EMPLOYER'S I~ .018648 CONTRleUTION RATE ~ L THE WILLIAM E STEPS LIVING TRUST .~ WILLIAM E STEPS 23 EMLYN~LN MECHANICSBURG PA 17055 C~ECK EMPLOYER'S ACCT. NO. D~GI? REVOCABLE =~.~,Anqnnngn~10002018648 DUE DATE 1 ST MONTH 3.EMPLOYEE CONTRI. BUTIONS 4.TAXABLE WAGES FOR EMPLOYER CONTRIBUTIONS 5. EMPLOYER CONTRL BUTIONS D~JE IRATE X ITEM 4~ ~i. TOTAL CONTri- bUTIONS OUR (iTEMS 3 * 5J INTEREST ~E ~E INSTR~TIONS OTR./YEAR -04/313./~003 '1/2003 2ND'MOI~TH / 3RD MONTH I FOR DEPT. USE 8 PENALTY OUR SEE (NSTRUCTIONS ,M,T'AN E $ /4 ./ MAKE CHECKS PAYABLE TO: PA UC FUND DATE PAYMENT RECEIVED SUBJECTIVITY DATE REPORT DELINQUENT DATE Mr. William E. Steps c/o Robert W. Steps 23 Emlyn Lane Mechanicsburg, PA 17055 3-501310 312112003 5354 PAY TO THE ORDER OF PA Department Of Revenue $ **203.34 Two Hundred Three and 34/100 .......................................................................................................... DOLLARS MEMO: 511-18-9726 Witholding Tax 1Q02 ,' 0 0 5 ~ 5 h,' ,:0 ~ [000 50 :[': [0 [OOL, [ ? a 555 ],' REVK-33DI (06-99) REV000K1 BUREAU OF BUSINESS TRUST FUN~ T~XES DEPT. 2809O4 HARRISBURG, PA 17126-0904 STEPS, WILLIAH E 25 EHLYN LN HECHANICSBURG PA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE 17055-8017 NOTICE OF ASSESSMENT EMPLOYER WITHHOLDING TAX ACCOUNT ID: ............................. 91-463-535 ENTITY ID: .................................. 511-18-9726/000 NOTICE NUMBER: ......................864-225-903-030-6 NOTICE DATE: ............................ March 11,2003 TAX PERIOD BEGINNING: ......... 01-01-02 TAX PERIOD ENDING: ............... 03-31-02 DATE RETURN FILED: ............... December 5, 2002 TRANSACTION ID: ...................... 0022193762017 TO AVOID ADDITIONAL CHARGES, PAY AMOUNT DUE BEFORE: ._03-21-03 If there is disagreement with this assessment, an appeal may be filed within 90 days of the notice date shown above. The Department must receive either full payment or a petition in the allotted time, or a lien will be filed with the county prothonotary. Please see the reverse side of this form for additional information. If there are any questions concerning this notice, please contact the above address or telephone: (717) 783-5271; TT # Only 1-800-447-3020 (Service for Taxpayers With Special Hearing and/or Speaking Needs). PA COMPENSATION REPORTED or OALOULATED BY PA DEPT OF REVENUE ................................................................................................ $' ~/~10,587.50 PA WITHHOLDING TAX REPORTED or CALCULATED (whichever is greater) ...................................................................................................... $ 296.45 INTEREST WITHIN THE QUARTER (interest through the quarter due date) ............................................................................................................ $ LATE FILE PENALTY .................. i' ............................................................................................................................................................................. $ UNDERPAYMENT PENALTY .................................................................................................................................................................................... $ OTHER CHARGES ...... ; ................................... :..: ....................................................................................................................................................... $ INTEREST(after the period due date) ......................................................................................................................................................................... $ CUMULATIVE PAYMENTS & CREDITS ................................................................................................................................................................... $ INTEREST ABATEMENT .......................................................................................................................................................................................... $ 0.00 74.11 118.58 0.00 10.65 -296.45 0.00 AMOUNT DUE ................... . .............................................................. $ 203.34 Mr. William E. Steps c/o Robert W. Steps 23 Emlyn Lane Mechanicsburg, PA 17055 3/2912003 5373 PAY TO THE PA Department Of Revenue "563.47 ORDER OF Five Hundred Sixty-Three and 47/100 ................................................................................ MEMO: 511-18-9726 Tax2002 DOLLARS ,'005373"' ~:0~00050~:I0~00[,~?~5553"' SEMI MONTHLY AMOUNTS WITHHELD ~T HALF r MONTH . ~D HALF r MONTH , ;T HALF ) MONTH . ID HALF MONTH · ;T HALF MONTH · 0 HALF MONTH · 'OTAL on Line 2) · PERIODS MONTHLY AMOUNTS WITHHELD 1ST MONTH 2ND MONTH 3RD MONTH TOTAL Enler on Line 2) QUARTERLY AMOUNT WITHHELD. ENTER ON LINE 2 ONLY ~ TYPE OF RETURN O~tDLNAL AMENDED Original or amended. Check block, me '~ [~] MAIL COMPLETED PA-W3R AND PAYMENTS TO: PA DEPARTMENT REVENUE DEPT. 2809O3 DEPARTMENT USE ONLY 8US~[SS ~ILING ADDRE~ ClT% STATE, ZIP v LINES 1 - 5 UUST BE COMPLIED. v 1. TOTAL COMPEN. SATI~ SU~ECT TO PA T~ 2. TOTAL PA WITHHOLDING TAX 3. TOTAL ~ FOR OUARTER (Including verified overpayments) 4. OVERPAYMENT (If Line 3 i~ greeter than Une 2) 5. TAX DUE/PAYMENT /,A ES/.ozo HARRISBURG, PA 17128-0903 I,t Line 3 is leu than Line 2) $ ,,.~5 0o~ ? ;ertily thai this return is Io the best BI my knowledge, inlormation and belief, a tull, true and correct disclosure of all tax collected or incurred during the period indicated on this return. DATE ~ /DAYTIME TELEPHONE ~ EXT. J TITLE J SIGNATURE REV-1706 AS (7-01) PA DEPARTMENT OF REVENUE IILLIAM E STEPS REVOCABLE LIVING TR ;CTION I. STATE/LOCAL SALES TAX LICENSE CANCELLATION INFORMATION '~LES TAX ACCOUNT ID [] BUSINESS DISCONTINUED NO TAXABLE SALES FOR: [] STAT~/LOCAL TAX AFTER DATE L,I PHILADELPHIA LOCAL TAX AFTER DATE L.J ALLEGHENY LOCAL TAX AFTER DATE !eTlON Il. EMPLOYER WITHHOLDING TAX FINAL REPORT INFORMATION 'PLOYER WITHHOLDING TAX REASON FOR FINAL REPOI,T. ~t~/L. L //i~'~ ,COUNT,D Q~.~u ~°s /C~LOS~ o~', ~ s s NO LONGER H~S E MVL O~ [ ~ ~ b~,ts~t C T fO PA P~HSONAL INL:OM~ fa x 9146 3535 UOT,,E. -- C~ION Iii. PUBLIC TRANSPORTATION A~$1~&~ ~ ~ &~ ~i[~VEHICLE RENT~k ~AX iNFORMATION ~ TAX ACCOUNT ID BUSINESS O,~( .~ ' ~ ,k: [ NE v,.~H t ~(; &NO PAYING UNDER ~' ""t" ~:COUNT ID NUMBER BUSINESS/ACCOUNT CANCELLATION FORM ENTITY ID (EIN/$SN) 511- 1,&-9726/R00 Sales Tex Lie·nEe is Non -Trsnsferable REPORTING AND PAYING UNDER OTHER REASONS: ANOTHER ACCOUNT ID NUMBER: STATE/LOCAL TAX [] STATE/LOCAL TAX ACCOUNT ID [] PHILADELPHIA LOCALTAX [] ALLEGHENY LOCALTAX A'~TT/<~ ~)/4~' IREPORTING AND PAYING UNDER ANOTHER ACCOUNT ID NUMBER: D E ~ I EMPLOYERWITHHOLDINGTAX DATE ACCOUNT ID PTA License I$ Non -Transferable VEHICLE RENTAL TAX INFORMATION: *. ~,' *D [ SALES TAX ACCOUNT ID DATE - - - ' '' * '"' · [ BUSINESS DISCONTINUED DATE :TION IV. INDIVIDUAL OWNER(S), PART~IrII~$/ O~ CO~POR&T( Ol~F*CtaliS~ RE SVO~&*l.l FOR RETURN INF~MAT~. ~rlhip change requires I new registration form. ,IE '" j ~ ~aui ~ SSN rD: PA OEP~TUENT ~ REVENUE IDA 941 (Rev. January 2002) Depar~menl o~ the Treasury tnt~'na~ Revenue Se~ice (99) Employer's Quarterly Federal Tax Return · See separate instructions revised January 2002 for information on completing this return. Please type or print. Enter state code for state in which deposits were made only if different from state in address to 2 of instructions). If address is different from prior return, check here · 'E~ Name (as distinguished from trade name) Trade name. if any Date quarter ended /~ h P-.c/4 ,F, I/ ezra3 ' Employer identification number ,~/I- City, state, end ZIP code OMB No. 1545-0029 T FF FD FP I Address (number and street) 1 1 1 '1 1 1 1 1 1 2 3 3 3 3 3 3 3 3 4 4 4 5 5 5 7 8 8 8 8 8 8 8 8 9 9 9 9 9 10 10 10 10 10 10 10 10 10 10 Ifyou do not have to file r~turns in the future, checkhere ·'~ and enter date final wages paid If you are a seasonal empl~)yer, see Seasonal employers on p'age 1 of the instructions and check'here · I Number of employees in the pay period that includes March 12th . · J I I 2 Total wages and tips, plus other compensation ................ 2 3 Total income tax withheld from wages, tips, and sick pay ............ 3 // 4 Adjustment of withheld income tax for preceding quarters of calendar year ...... 4 5 Adjusted total of income tax withheld (line 3 as adjusted by line 4--see instructions) 5 // ~,~,~.~ ! :2. 6 Taxable social Security wages ..... 6a /~, ~,/ /~ x 12.4% i.1~4)'= 6b /, Taxable social security tips ...... 6c x 12.4% (.124) ~ 6d 7 Taxable Medicate wages and tips 7a P~.~, ,..~],d)O × 2.9% (.029) = 7b ,~,,_~ 8 Total social security and Medicare taxes (add lines 6b, 6d, and 7b). Check here if wages are not subject to social security and/or Medicare tax ........... · [] 8 9 Adjustment of social security and Medicare taxes (see instructions for required explanation) Sick Pay $ ± Fractions of Cents $ + Other $ = 9 10 Adjusted total of social secur,ty and Medicare taxes (line 8 as adjusted by line 9--see in.ructions) ............ ~0 ~ 'rota~ taxes (add ,r,~,, ~ a,,o ~01 ........... '~ .5, /.'7,0 ~'.~ 12 Advance earned raceme creOa (EiC) payments made to ernp~oyees ........ 12 13 Net taxes (subtract hnt~ 12 from hne 11) If $2,500 or more, this must equal line 17, column (d) below (or line D of Schedule B (Form 941)) .......... 13 14 Total depos,ts fo~ qudrt~r ~nc~udlng (~vef~)~¥merlt ~p~)h~'~ tr~)m cl prior quarter .... 14 16 Overpayment. If hne 14 i5 more than hne 13 entor ~.xct,,~,, h,2re ~, $ and check if to be [] Applied to next return or L~ Refund~ All filers~ If line 1 3 ~5 less than S2.5~ you need not complLqe hr~e 1 7 O¢ SCh~u~ B (F~m 941). Semiweekly schedule depositors: Complete Schedule B (Fo~m 941) and check ~re ........... Monthly schedule depositors: Complete line 1 7. columns (a) t~rough (d). and ch~k ~e ......... ~17 Monthly Su~ma~ of Federal Tax Liability. Do not complete ff ~ou were a sem~kl~ ~du~ depositor. Third Party Designee Sign Here (") F'""~'"h"a'""' t r"' ~°~"'°"'""'~'"" ~, , yOM ~el~ For Privacy ~Act and Paperwork Reduction Act Notice. see back o! Payment Voucher (d) To~al liability for quarter [] Yes. Complete the following. [] No De$ignee's Pho~e -- , ~ P~'~O~al .~e~cation U~¢ ~8~S ~ ~y~y I ~la~e thai I have e~am,n~ th,5 return ,nc*ud~n~ Occm~n~ ~ O~ ~at~S, and to t~ ~ of my k~edge a~ ~hef. Jt ~5 tr~ c~r~t, a~ c~nplele ~ ~1_1 Signature p Cat No 17~1Z Form 941 (Rev. 1-2~2) April 11, 2003 Department of the Treasury Internal Revenue Service Philadelphia, PA 157.32+ 92.75 + 68.63: Subject: Requested Removal of Penalties- Reasonable Cause Reference: Forms 941, notices dated April 7, 2003 Taxpayer ID Number: 25-1887036 I have included, with this letter, a check to pay for all interest amounts due which I clearly owe but I am asking that the penalty amounts be forgiven by the IRS. My elderlyfd,ad moved out of a nursing home in Topeka, Kansas and in with my wife and me in Mechanicsburg, PA in July of 2000. For the first 18 months I was able to provide all the care my dad needed and still continue to have a full time job. About 18 months ago I started hiring a person to provide some limited help. As time went on, Dad got weaker and more support was required. As more hours were worked, I began to withhold federal and state taxes. I also started paying for worker comp and unemployment insurance. Suddenly I became my own payroll and benefits department. Unfortunately, since I had never been responsible for any of these items before I made several mistakes along the way. One of these mistakes, and not the worst one, was not knowing that the withheld federal taxes needed to be paid each quarter. I know that "ignorance ora law" is not a valid legal defense but when you consider the situation I hope you will rerno~'e thc' [x'nalties from my account. My dad did die March 20, 2003. A second con,,~dcral~,m m~ghl ~x' m), ov, n li:deral tax situatkm. My wife ~d I paid ~jor federal t~e~ h,r 2~2 a~ ~'c ~cre o~cr-~thbeld by ~re t~n $9,5~. Thus the I~ got more t~ t~.c a~ much carl~ n~ t?om u~ ~ the IRS sufl~r~ ~om late money ~om my Dad's account 10r ah~'h I am res~,ns~blc l'his s~u~ prove ~t the faille to provide qmerb pa)n~'nts aa~ ba~'d on Bck on km~'k4ge aM m~t cau~d by my deske to hang on t,, n~,m'~ (,~cd thc' IRS Respect full> Your?,. Robert W. Steps 511-40-7885 rsteps200C~,comcast, net Z51887036 R! OA ZUUZUb b/u ,-a,-o ~00:~15' RfiOT~ZO~ ~ De~ar~ent of the Treasury ~A'~JJJ Internal Revenue Service "~'' PHI A~ELPHIA ' PA 19255-0059 WILLIAM E STEPS Z ROBERT W STEPS 23 EMLYN LN MECHANICSBURG PA 17055-8017231 SB V Date of this notice: APR. 7, 2003 Taxpayer Identifying Number 25-1887036 Form: 941 Tax Period: ,JUNE $0, 2002 For assistance you may call us at: 1-800-829-011.5 HELPFUL HINT: FOR FASTER SERVICE, TRY CALLING US ANY DAY EXCEPT HONDAY WHEN OUR CALL VOLUHES ARE HIGHEST. REQUEST FOR PAYMENT FEDERAL EMPLOYHENT TAX .-OUR RECORDS SHOW YOU OWE $705.82 ON YOUR RETURN FOR THE_ABOVE TAX PERIOD. TO AVOID ADDITIONAL PENALTY AND/OR INTEREST, PLEASE ALLOW ENOUGH HAILING TIHE SO THAT WE RECEIVE YOUR PAYMENT BY APR. ZS, 2005. HAKE YOUR CHECK OR HONEY ORDER PAYABLE TO THE UNATED STATES TREASURY. WRITE YOUR TAXPAYER IDENTIFICATION NUMBER ON YOUR PAYMENT AND MAIL IT WITH THE STUB PORTION OF THIS NOTICE. IF YOU THINK WE HADE A HISTAKE, PLEASE CALL US AT THE NUHBER LISTED ABOVE. WHEN YOU CALL, PLEASE HAVE YOUR PAYHENT INFORMATION AND A COPY OF YOUR TAX RETURN AVAILABLE. THIS INFORMATION WILl HELP US FIND ANY PAYMENT YOU MADE THAT WE HAVEN*T APPLIED. TAX STATEMENT TAX ON RETURN TOTAL CREDITS AMOUNT PREVIOUSLY REFUNDED TO YOU CREDIT BALANCE ~PENALTY ~INTEREST AMOUNT YOU OWE $2,357.96 $2,$57.96- $.00 .00 613.07 92.75 $705.82 THE FOLLOWING IS A LIST OF PAYMENTS WE HAVE CREDITED TO YOUR ACCOUNT FOR THE ABOVE TAX AND TAX PERIOD. DATE OF PAYHENT AHOUNT DATE OF PAYHENT AHOUNT DATE OF PAYHENT AHOUNT FEB. $, 2005 2,$57.96 PAGE 1 200S1S R~0719 '~K~ Department of the Treasury Internal Revenue Service PHILADELPHIA PA 19255-0059 SB V Taxpayer Identifying Number ~ ~ 25-18870~6 Form: 9ql TaxPe~ NAR, ~1, 200Z h,lllh,,,,,Ihllllhlhlllh,,hhllh,,Ih,,,,,h,,Ih,,,,,ll WILLIAM E STEPS X ROBERT W STEPS 25 EMLYN LN MECHANICSBURG PA 17055-80172~1 For assistance you may call us at: 1-800-829-0115 HELPFUL HINT: FOR FASTER SERVICE, TRY CALLING US ANY DAY EXCEPT MONDAY WHEN OUR CALL VOLUMES ARE HIGHEST. REQUEST FOR PAYMENT FEDERAL EMPLOYHENT TAX OUR. RECORDS SHOW YOU OWE $895.94 ON YOUR.RETURN FOR ZHE~ABOVE_TAX .EERIOD ...... TO AVOID ADDITIONAL PENALTY AND/OR INTEREST, PLEASE ALLOW ENOUGH MAILING TIME SO THAT WE RECEIVE YOUR PAYMENT BY APR. 28, 2005. MAKE YOUR CHECK OR MONEY ORDER PAYABLE TO THE UN~TED STATES TREASURY. WRITE YOUR TAXPAYER IDENTIFICATION NUHBER ON YOUR PAYHENT AND HAIL IT WITH THE STUB PORTION OF THIS NOTICE. IF YOU THINK WE MADE A HISTAKE, PLEASE CALL US AT THE NUMBER LISTED ABOVE. WHEN YOU CALL, PLEASE HAVE YOUR PAYMENT INFORMATION AND A COPY OF YOUR TAX RETURN AVAILABLE. THIS INFORMATION WILL HELP US FIND ANY PAYMENT YOU HADE THAT WE HAVEN'T APPLIED. TAX STATEHENT TAX ON RETURN TOTAL CREDITS AMOUNT PREVIOUSLY REFUNDED TO YOU CREDIT BALANCE ~PENALTY )INTEREST AMOUNT YOU OWE $2,678 6q $2,678 64- $ 00 00 736 62 157 32 $893.94 THE FOLLOWING IS A LIST OF PAYMENTS WE HAVE CREDITED TO YOUR ACCOUNT FOR THE ABOVE TAX AND TAX PERIOD. DATE OF PAYMENT AMOUNT DATE OF PAYMENT AMOUNT DATE OF PAYMENT AMOUNT FEB. 3, 2003 2,678.6q PAGE 1 Deparllmelnt of the Treasury Intern I evenue Service PHIL m HIA PA 1925S-0039 171q1-067-$$823-$ 70627 161 SS V Date of this notice: APR. 7, 2005 Taxpayer Identifying Number 25-18870 $6 Form: 94! TaxPeriod: SEP. $0, 2002 WILLIAM E STEPS X ROBERT W STEPS 23 EHLYN LN MECHANICSBUR6 PA 17055-8017231 For assistance you may call us at: 1-800-829-0115 HELPFUL HINT= FOR FASTER SERVICE, TRY CALLING US ANY DAY EXCEPT MONDAY WHEN OUR CALL VOLUHES ARE HIGHEST. REQUEST FOR PAYHENT FEDERAL EMPLOYHENT TAX - OUR RECORDS SHOW-YOU OWE $1,142.80 ON YOUR RETURN FOR THE ABOVE TAX PERIOD. TO AVOID ADDITIONAL PENALTY AND/OR INTEREST, PLEASE ALLOW ENOUGH MAILING TIME SO THAT WE REC~VE YOUR PAYMENT BY APR. 28, 2003. MAKE YOUR CHECK OR HONEY ORDER PAYABLE TO THE UNITED STATES TREASURY. WRITE YOUR TAXPAYER IDENTIFICATION NUHBER ON YOUR PAYHENT AND HAIL IT WITH THE STUB PORTION OF THIS NOTICE. IF YOU THINK WE MADE A MISTAKE, PLEASE CALL US AT THE NUMBER LISTED ABOVE. WHEN YOU CALL, PLEASE HAVE YOUR PAYMENT INFORMATION AND A COPY OF YOUR TAX RETURN AVAILABLE. THIS INFORMATION WILL HELP US FIND ANY PAYMENT YOU MADE THAT WE HAVENtT APPLIED. TAX STATEMENT TAX ON RETURN TOTAL CREDITS AMOUNT PREVIOUSLY REFUNDED TO YOU CREDIT BALANCE ~PENALTY ~INTEREST $3,580 61 $3,580 61- * O0 O0 1,074 17 68 63 AMOUNT YOU OWE $1,142.80 THE FOLLOWING IS A LIST OF PAYMENTS WE HAVE CREDITED TO YOUR ACCOUNT FOR THE ABOVE TAX AND TAX PERIOD. DATE OF PAYMENT AMOUNT DATE OF PAYMENT Aa4OUNT DATE OF PAYMENT AMOUNT FEB. 3, 2003 3,580.61 PAGE I EXHIBIT 11 REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF William E. Steps SCHEDULE J BENEFICIARIES FILE NUMBER NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sac. 9116 (a) (1.2)] James Carlson, 8406 Mulberry Dr., Wichita, KS 67226 Jan Journey, 1425 Pierre Street, Manhattan, KS 66502 Martha Frank, 6428 Coral Lake Ave. San Diego, CA 92119 Gary Steps, 427 South Park Ave., Webster Groves, MO 65119 Steve Steps, 14136 Arcadia Palms, Saratoga, CA 95070 Rebecca S. Krecke, 100 Dudley St, #2224, Jersey City NJ 07302 (Daugher of disclaiming son, Robert W. Steps) Aaron A. Steps, 914 La Barbara, San Jose, CA 95126 (Son of disclaiming son, Robert W. Steps) Jessica A. Steps, 121 Great Falls St., Falls Church, VA 22046 (Daughter of disclaiming son, Robert W. Steps) RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Step-child (child of deceased spouse) Step-child (child of deceased spouse) Daughter Son Son Granddaughter Grandson Granddaughter AMOUNT OR SHARE OF ESTATE ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REVo1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 10% 10% 2O% 20% 20% 6.67% 6.67% 6.67% (If more space is needed, insed additional sheets of the same size) EXHIBIT 12 NOTARIZED SUMMARY OF THE WILLIAM E. STEPS REVOCABLE LIVING TRUST WILLIAM E. STEPS, Settlor, hereby certifies that Settlor created a Revocable Living Trust. This Trust is known as: THE WILLIAM E. STEPS REVOCABLE LIVING TRUST dated the ~.~/.~.L day of~._~,~_~oT~/-Y-~P~-,tL , 19~9r. Settlor resides at 3901 SE California Avenue, Topeka, KS 66609, the STATE of KANSAS and the COUNTY of SHAWNEE. IT IS DECLARED BY THE SETTLOR AS FOLLOWS: Description of Trust The Settlor hereto desires to confirm the establishment of a Revocable Living Trust on the .~,~(-z~ day of~_~,,q2z~ ~-~ , 19 ~'9t, and amendments thereto, for the benefit of the Settlor and containing therein the following provisions: 1. The Settlor is designated as the Trustee to serve until Settlor's death, resignation or incompetence. 2. Upon the end of the term of the original Trustee, MARTHA M. FRANK, ROBERT W. STEPS and ALTA M. STEPS, or the survivor of them, shall serve as First Successor Co- Trustees. 3. Any Trustee has the power and authority to manage and control, buy, sell and transfer the Trust property, in such manner as the Trustee may deem advisable, and shall have, enjoy and exercise all powers and rights over and concerning said property, and the proceeds thereof, as fully and amply as though said Trustee were the absolute and unqualified owner of same, including the power to grant, bargain, sell and convey, encumber and hypothecate, real and personal property, and the power to invest in corporate obligations of every kind, stocks, preferred or common, and to buy long or sell short stocks, bonds, options and similar investments on margin or other leveraged accounts, except to the extent that such management would cause includibility of an irrevocable Trust in the Estate of a Trustee. 4. Following the death of the Settlor, the Trust continues or is distributed in whole or in part for the benefit of other named beneficiaries according to the terms of the Trust. WILLIAM E. STEPS Notarized Summary of Trust 1 5. While the Settlor is living and competent, except when there shall be a Corporate Trustee, the Trustee may add money to or withdraw money from any bank or savings and loan or checking account owned by the Trust. 6. All personal property transferred into the Trust remains personal property and all real property transferred into the Trust remains real property. 7. Unless otherwise indicated to a prospective transferee, the Trustee has full power to transfer assets held in the name of the Trust and subsequent transferees are entitled to rely upon such transfers provided the chain of title is not otherwise deficient. 8. The Trust Declaration also states that any bank, corporation, brokerage firm or other entity or any individual in any manner whatsoever dealing with or transacting business with or for the Trustee shall be entitled to presume conclusively that such Trustee has full power and authority to engage in and to conclude any such dealings or transactions on behalf of the Trust, and any such bank, corporation, brokerage firm or other entity or any individual shall be held harmless and in no event shall incur liability by reason of reliance upon the powers or authority of such Trustee. 9. The situs of the Trust is the State of KANSAS. 10. This Trust contains a spendthrift provision. 11. The use of this Notarized Summary of Trust is for convenience only and the Trust is solely controlled by the Revocable Living Trust Declaration as to provisions and interpretations, and any conflict between this summary and the Revocable Living Trust Declaration shall be decided in favor of the Revocable Living Trust Declaration. IN WITNESS WHEREOF, the Settlor has hereto executed this Notarized Summary of Trust this ,_~. )~ day of SETTLOR/TRUSTEE: WILLIAM E. STEPS Social Security Number 511-18-9726 WILLIAM E. STEPS Notarized Summary of Trust 2 ACKNOWLEDGMENT State of 7~~__r ) ) SS. County o f~__~ co/O/---'~- ) BE IT REMEMBERED, that on this day of ,~"~,,oz-&~-----re_ A.D. 19 9'/ before me, the undersigned, a Notary Public in and for said State and County, came WILLIAM E. STEPS, who is personally known to me (or proved to me on the basis of satisfactory evidence) to be the same person who executed the within instrument of writing, and duly acknowledged the execution of the same. IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed my official seal the day and year last above written. (NOTARY SEAL) N6T -Y PUBLiC My commission expires: [ ALAN C. ELLEBRECHT INOTARY PUBLIC-STATE OF KANSAS lCO..,s ,o. WILLIAM E. STEPS Notarized Summary of Trust 3 REVOCABLE LIVING TRUST DECLARATION Section TABLE OF CONTENTS ARTICLE ONE 1.01 1.02 1.03 1.04 1.05 1.06 1.07 1.08 1.09 Trust Estate Defined Trustee Designation Additions to Trust Property Amendment and Revocation Revocation or Alteration by Settlor Alone Irrevocability (upon death) Provisions for Title XIX No Contract for Disposition of Trust Exemption from Registration ARTICLE TWO 2.01 2.02 2.03 2.04 2.05 Trust Income Protection of Settlor in Event of Incapacity Determination of Incapacity Principal Invasion Residence ARTICLE THREE 3.01 3.02 3.03 3.04 3.05 Provisions After Death Last Expenses Trust Income and Principal Distribution Beneficiary Predeceasing Settlor Simultaneous Death Revocable Living Trust Declaration Table of Contents 1 ARTICLE FOUR 4.01 4.02 4.03 4.04 4.05 4.06 4.07 4.08 4.09 Non-Income Producing Property Trustee Powers (generally) Power to Distribute to Agent Power to Borrow Power to Loan to the Trust Power to Loan to Beneficiaries Power to Purchase Securities from Estate Manner of Holding Title Persons and Entities Dealing with the Trustee ARTICLE FIVE 5.01 Coordination with Settlor's Probate Estate 5.02 Direction to Minimize Taxes ARTICLE SIX 6.01 6.02 6.03 6.04 Resolution of Conflict Incontestability Specific Omissions Benefits Confidential ARTICLE SEVEN 7.01 7.02 7.03 7.04 Distribution in Kind or Cash Spendthrift Provision Facility of Payment Definition of Children Revocable Living Trust Declaration Table of Contents 2 ARTICLE EIGHT 8.01 8.02 8.03 8.04 8.05 8.06 8.07 8.08 8.09 8.10 Designation of Trustee Allocation and Distribution of the Trust Assets Personal Property Distribution Conflicting Claims and Withholding Payment Trustee Powers Survive Notice of Events Handicapped Beneficiary Trustee's Accounting Successor Trustee Trustee Compensation ARTICLE NINE 9.01 9.02 9.03 9.04 Perpetuities Savings Clause Governing Law Invalidity of Any Provision Internal Revenue Code Terminology TRUST MINUTES EXECUTION AND ACKNOWLEDGMENT DECLARATION OF INTENT AMENDMENT TO REVOCABLE LIVING TRUST DECLARATION ADDENDUM TO REVOCABLE LIVING TRUST DECLARATION Revocable Living Trust Declaration Table of Contents 3 REVOCABLE LIVING TRUST DECLARATION OF WILLIAM E. STEPS WILLIAM E. STEPS, SETTLOR, HEREBY DECLARES WILLIAM E. STEPS TO BE TRUSTEE OF THE WILLIAM E. STEPS REVOCABLE LIVING TRUST Dated the ~j ~ day of._~go~b~.. , 1 I, WILLIAM E. STEPS, a resident of the State of KANSAS, County of SHAWNEE, hereby establish a Revocable Living Trust upon the terms and conditions and for the purposes hereinafter set forth. ARTICLE ONE Section 1.01 Trust Estate Defined This Revocable Living Trust is formed to hold title to real and personal property for the benefit of all persons designated herein as a Beneficiary of this Trust and to provide for the orderly use and transfer of these assets upon the death of the Settlor. The "Trust Estate" is defined as all property, now or hereafter transferred or conveyed to and received by the Trustee, held pursuant 'to the terms of this instrument. The Trustee is required to hold, administer and distribute the Trust Estate as provided in this Revocable Living Trust Declaration. Section 1.02 Trustee Designation Settlor is hereby designated as the initial Trustee of this Trust. Should Settlor be unable because of death, incapacity or other cause to serve as Trustee, or should Settlor resign as Trustee before the natural termination of this Trust, then the Trustee provided in Section 8.01 of this Revocable Living Trust Declaration shall serve. Section 1.03 Additions to Trust Property The Trustee, at any time during the continuance of this Trust, in Trustee's sole discretion after consideration of the possible tax consequences to all concerned, is authorized to receive into WILLIAM E. STEPS Revocable Living Trust Declaration 1 the Trust additions of other property from any source whatsoever, whether by gift, Will or otherwise._ However, the Trustee shall accept all assets which any person or persons may give, devise or bequeath by Last Will and Testament to this Trust, and shall accept all assets transferred to this Trust pursuant to the provisions of any other Trust document or documents. In addition, any person or persons may designate this Trust as the beneficiary, primary or contingent, of death benefits, whether insurance benefits, pension benefits or other benefits. Until such benefits mature, the Trustee shall have no responsibility with respect to those benefits. Section 1.04 Amendment and Revocation At any time during the life of the Settlor, Settlor may by a duly executed instrument filed with the Trustee: a) amend this Trust Declaration in any manner and/or revoke this Trust Declaration in part or in whole. If the Trust Declaration is revoked in whole, Trustee shall transfer title to all Trust property of every kind and description back into the individual name of the Settlor. Any and all Trust properties shall revert immediately to the Settlor. The instrument of amendment or revocation shall be effective immediately upon its proper execution by the Settlor, but until a copy has been received by a Trustee, that Trustee shall not incur any liability or responsibility either: (i) for failing to act in accordance with such instrument or (ii) for acting in accordance with the provisions of this Trust Declaration without regard to such instrument. b) withdraw from the Trust Estate all or any part of the principal and accumulated income of the Trust. Section 1.05 Revocation or Alteration by Settlor Alone The rights of revocation, withdrawal, alteration and amendment reserved in this ARTICLE ONE must be exercised by the Settlor, and may not be exercised by any other person, including an agent, guardian or conservator. WILLIAM E. STEPS Revocable Living Trust Declaration 2 Section 1.06 Irrevocability (upon death) Except as otherwise provided herein, on the death of the Settlor, the designation of any Beneficiary as to any distribution set forth in this Trust shall become irrevocable and not subject to amendment or modification. Section 1.07 Provisions for Title XIX If competent, the Settlor may, or, if not competent, the Settlor's duly appointed attorney in fact under any applicable power of attorney of Settlor or a court-appointed guardian or conservator of the estate of the Settlor may withdraw from the Trust Estate and distribute directly to the successor Beneficiaries named and in the shares designated in Section 3.03 of this Trust Declaration sufficient of such Settlor's separate property so as to reduce the value of such Settlor's separate property within the Trust Estate to a point which (aRer the passage of the required statutory waiting period) will enable the said Settlor to qualify for Medicaid payments under Title XIX of the Social Security Act or any subsequent modification thereof or successor provision thereto. If the value of the property so withdrawn and so distributed should exceed the amount of the exemption equivalent available by reason of the said Settlor's unused Unified Tax Credit under the Internal Revenue Code of 1986, as amended ("Code"), or any successor or modified version thereof, the Trustee shall pay from the Trust Estate the amount of any Gift Tax liability thereby incurred. Section 1.08 No Contract for Disposition of Trust The Settlor has not made any agreement agreeing to any specific disposition of the Trust Estate, and the provisions of this Trust Declaration shall not be read as evidence of any such agreement. Section 1.09 Exemption from Registration The Settlor specifically exempts the Trustee from any requirement of recording or registering this Trust Declaration under the provisions of applicable law, if any. WILLIAM E. STEPS Revocable Living Trust Declaration 3 ARTICLE TWO Section 2.01 Trust Income During the life of the Settlor, the Trustee shall at least annually, unless otherwise directed by the Settlor in writing, pay to or apply for the benefit of the Settlor all of the net income from the Trust Estate. Section 2.02 Protection of Settlor in Event of Incapacity During the life of the Settlor, should the Settlor become incapacitated, as defined in Section 2.03, the Trustee shall pay income and principal for the benefit of the incapacitated Settlor, and shall pay to or apply for the benefit of Settlor such sums from the income and the principal of the Trust Estate as is necessary for the medical care, comfortable maintenance and welfare of the Settlor. Section 2.03 Determination of Incapaci ,ty In the event that any Trustee or any Beneficiary hereunder comes into possession of any of the following: a) a jurisdictionally applicable court order holding a person (the Settlor or some other individual) to be legally incapacitated to act on his or her own behalf and appointing a guardian or conservator to act for said person or b) written certificates, which are duly executed, witnessed and acknowledged, of two licensed physicians, each certifying that the physician has examined the person and has concluded that, by reason of accident, mental deterioration or other cause, the person has become incapacitated and can no longer act rationally and prudently in his or her own financial best interest (for purposes of this Section 2.03, Settlor hereby waives the physician-patient privilege to the extent necessary to enable said physicians to make such written certifications and to disclose and deliver same to the Trustee and/or to the Beneficiary of the Trust) or c) evidence which such Trustee or Beneficiary deems to be credible and currently applicable that the person has disappeared, is unaccountably absent or is being detained under WILLIAM E. STEPS Revocable Living Trust Declaration 4 duress, and that the person is unable to effectively and prudently look after his or her own best interest, then in that event and under those circumstances: (i) such person shall be deemed to have become incapacitated, as that term is used in this Trust Declaration and (ii) such incapacity is deemed to continue until such court order, certificates, and/or circumstances are inapplicable or have been revoked. A physician's certificate to the effect that the person is no longer incapacitated shall revoke a certificate declaring the person incapacitated. The certificate which revokes the earlier certificate may be executed either (i) by the originally certifying physician or (ii) by two other licensed, board certified physicians. If such person, prior to having been certified as incapacitated, had been serving as a Trustee hereunder, then such person shall immediately and automatically be restored to his or her prior position as Trustee. No Trustee shall be under any duty to institute any inquiry into a person's possible incapacity. The reasonable expense of any such inquiry shall be paid from the Trust Estate. The physicians making any of the above certifications are hereby indemnified and held harmless by the Settlor, Settlor's heirs, executors, personal representatives, assigns and successor Trustee from any action with respect to such determination(s). Section 2.04 Principal Invasion During the life of the Settlor, should the net income from assets contained in this Trust be insufficient to provide for the care, maintenance or support of the Settlor or any of Settlor's dependents, the Trustee shall pay to or apply for the benefit of the Settlor or said dependents such amounts from the principal of the Trust Estate as the Trustee deems necessary or advisable for the care, maintenance or support of the Settlor or of said dependents. Section 2.05 Residence If the Settlor's residence property is a part of the Trust Estate, the Settlor shall have possession of and full management of the residence and shall have the right to occupy it, rent free. Any expenses arising from the maintenance of the property and from all taxes, liens, assessments WILLIAM E. STEPS Revocable Living Trust Declaration 5 b) If any of the above Beneficiaries, or any other Beneficiary, is under the age of twenty-five (25) years when the distribution is to be made, the Beneficiary's share shall vest in interest indefeasibly but the Trustee may, in his or her sole discretion, continue to hold that share as a separate trust for such period of time as the Trustee deems advisable, but not to extend beyond the twenty-fifth (25th) birthday of the Beneficiary. In the meantime, the Trustee is to use as much of the income and principal for the reasonable support, comfort and education of the Beneficiary as the Trustee determines is required. When the Beneficiary reaches the age of twenty-five (25) years, the Trustee. shall distribute to that Beneficiary one hundred percent (100%) of the then balance of the principal and accumulated but undistributed income of his or her share of the Trust Estate. Section 3.04 Beneficiary Predeceasing Settlor If a Beneficiary of the Settlor should fail to survive to receive his or her share, that share shall pass to the surviving issue of that deceased Beneficiary, per stirpes. If there be no such issue, then the property shall pass to such deceased Beneficiary's heirs at law, as determined by the laws of intestate succession of the State of KANSAS. Section 3.05 Simultaneous Death As provided under the Uniform Simultaneous Death Act, or similar act or law as codified in the State of KANSAS, if the Settlor and a Beneficiary shall die under circumstances which would render it doubtful as to which person died first, it shall be assumed that the Beneficiary predeceased the Settlor. ARTICLE FOUR Section 4.01 Non-Income Producing Prooertv During the life of the Settlor, the Trustee is authorized to retain in the Trust for so long as the Trustee may deem advisable, any property received by the Trustee from the Settlor, whether or not such property is of the character permitted by law for the investment of Trust funds. WII~LIAM E. STEPS Revocable Living Trust Declaration 7 and insurance premiums are to be paid from the Trust to the extent that assets are available for payment. Should Settlor ever reside in a nursing home or long-term care facility, it is the Settlor's intent to return to such residence property. ARTICLE THREE Section 3.01 Provisions After Death On the death of the Settlor, the Trustee shall apply and distribute the net income and principal of the Trust Estate as set forth herein. Section 3.02 Last Expenses On the death of the Settlor, the Trustee shall pay from the Trust the expenses of the Settlor's last illness, funeral and burial, expenses of administration of the Settlor's Estate and any inheritance, estate or death taxes that may be due by reason of the Settlor's death, unless the Trustee in his or her absolute discretion determines that other adequate provisions have been made for the payment of such expenses and taxes. All inheritance, estate or death taxes upon property not passing under this Trust Declaration shall be apportioned in the manner provided by law. Section 3.03 Trust Income and Principal DistributiOn a) Upon the death of the Settlor, the Trustee shall apply and distribute the remaining net income and principal of the Trust Estate to the following Beneficiaries in the percentage shares as indicated: Settlor's children: MARTHA M. FRANK ROBERT W. STEPS GARY D. STEPS STEVE W. STEPS Settlor's spouse: ALTA M. STEPS 20% 20% 20% 20% 20% WILLIAM E. STEPS Revocable Living Trust Declaration 6 Section 4.02 Trustee Powers (uenerallv) The Trustee shall have all powers conferred upon a Trustee by law for the orderly administration of the Trust Estate. The Trustee is further authorized to sign, deliver and/or receive any documents necessary to carry out the powers contained within this Trust Declaration, including this Section. All powers of the Trustee, whether conferred by law or by the express terms of this Trust Declaration, shall be exercised in a fiduciary capacity. In addition to all powers granted to trustees by law, and by way of illustration and not of limitation, the Trustee, with respect to any and all property held by the Trustee pursuant to this Trust Declaration, shall have the power, exercisable in the Trustee's absolute discretion, to: a) sell, convey, exchange, convert, improve, repair, partition, divide, allot, subdivide, create restrictions, easements and/or other servitudes; b) lease for terms within or beyond the term of the Trust and for any purpose, including exploration for or removal of gas, oil and other minerals; and enter into any covenants and agreements relating to the property so leased or any improvements which may then or thereafter be erected on such property; c) encumber or hypothecate for any Trust purpose by mortgage, deed of trust, pledge or otherwise; d) carry insurance of such kinds and in such amounts at the expense of the Trust as the Trustee may deem advisable; e) commence or defend at the expense of the Trust such litigation with respect to the Trust, or any property of the Trust Estate, as Trustee may deem advisable, and may employ, for reasonable compensation, such counsel as the Trustee shall deem advisable for that purpose; f) invest and reinvest the Trust funds in such property as the Trustee, in the exercise of reasonable business judgment, may deem advisable, whether or not such property is of the character specifically permitted by law for the investment of Trust funds; provided, however, that, except as otherwise set forth in this Trust Declaration, the Trustee is not authorized to invest or reinvest the funds in property which is nonproductive of income; WILL/AM E. STEPS Revocable Living Trust Declaration 8 g) vote by proxy or otherwise, in such manner as the Trustee may determine to be in the best interest of the Trust, any securities having voting rights held by the Trustee pursuant to this Trust Declaration; h) pay any assessments or other charges levied on any stock or other security held by the Trustee in trust pursuant to this Trust Declaration; i) exercise, or not exercise, any subscription, conversion or other right or option pertaining to any stocks, bonds, securities or other instruments held in trust pursuant to this Trust Declaration; j) participate in any plans or proceedings for the foreclosure, reorganization, consolidation, merger or liquidation of any corporation or organization that has issued securities held by the Trustee in trust pursuant to this Trust Declaration; k) enforce any mortgage or deed of trust or pledge held by the Trustee in trust pursuant to this Trust Declaration; 1) compromise, submit to arbitration, release (with or without consideration) and/or otherwise adjust any claims in favor of or against the Trust or any other trust provided for in this Trust Declaration; m) invest in and/or guarantee a business venture; n) purchase bonds which are redeemable at par in payment of Federal Estate Tax; o) subject to any limitations expressly set forth in this Trust Declaration and to the faithful performance of the Trustee's fiduciary obligations, do all acts, take all such proceedings and exercise all such rights and privileges as could be done, taken or exercised by an absolute owner of the Trust property and/or p) retain an accountant and/or attorney at law, or other qualified professional, for professional services on behalf of the Trust or Trust property; provided, however, .the Trustee shall not be responsible for the acts of such agents beyond the Trustee's obligation to use reasonable care in the selection of such agents. WILLIAM E. STEPS Revocable Living Trust Declaration 9 Section 4.03 Power to Distribute to A~ent In the event of Settlor's incapacity, as determined under ARTICLE TWO, Trustee shall have the power, in lieu of direct distribution to Settlor, to distribute to the attorney in fact under any applicable power of attorney executed by Settlor such amounts as the Trustee determines to be necessary to enable such attorney in fact to carry out the powers given to such attorney in fact by Settlor which are contained in such power of attorney. Section 4.04 Power to Borrow The Trustee shall have the power to borrow money from any person, firm, corporation or other source, for any Trust purpose -- and may borrow money from the Probate Estate of Settlor for the purpose of paying taxes -- on such terms and conditions as the Trustee may deem proper, including, obligating the Trust Estate for repayment and encumbering the Trust Estate or any of its property by mortgage, deed of trust, pledge or otherwise using such procedure to consummate the transaction as the Trustee may deem advisable. Section 4.05 Power to Loan to the Trust The Trustee is authorized to loan or advance the Trustee's own funds to this Trust for any Trust purpose and to charge for such loan a reasonable rate of interest (with such loan to be a first lien on and to be repaid out of the principal of the Trust Estate) which is an expense of the Trust. Section 4.06 Power to Loan to Beneficiaries The Trustee may at any time and upon successive occasions, loan such sums to the Beneficiaries, or any of them, as the Trustee shall deem advisable and in the best interest of the Beneficiaries; such loan or loans, if made, to bear interest at the prevailing rate and to be unsecured or secured as the Trustee may, in Trustee's sole discretion, direct; provided, however, the Trustee shall have wide discretion in the making or denial of any such loan and the Trustee's judgment in the matter shall be conclusive and binding on any Beneficiary requesting any such loan. WILLIAM E. STEPS Revocable Living Trust Declaration 10 Section 4.07 Power to Purchase Securities from Estate The Trustee is authorized to purchase securities or other property from the Executor, Personal Representative and/or other representative of the Settlor's Probate Estate. The Trustee is also authorized to make loans and advancements, with or without security, to or from said Probate Estate. Section 4.08 Manner of Holding Title The Trustee may hold securities or other property: (i) in the Trustee's name, as Trustee of the Trust; (ii) in the name of a nominee; or (iii) unregistered. Section 4.09 Persons and Entities Dealing with the Trustee Any bank, corporation, brokerage firm or other entity or any individual in any manner whatsoever dealing with or transacting business with or for the Trustee shall be entitled to presume conclusively that such Trustee has full power and authority to engage in and to conclude any such dealings or transactions on behalf of the Trust, and any such bank, corporation, brokerage firm or other entity or any individual shall be held hanrdess and in no event shall incur liability by reason of reliance upon the powers or authority of such Trustee. ARTICLE FIVE Section 5.01 Coordination with Settlor's Probate Estate a) At any time during the continuance of this Trust, including subsequent to the death of Settlor, the Trustee may, in Trustee's sole and uncontrolled discretion, but subject to the restrictions contained in paragraph b) of this Section, distribute to the Settlor's Probate Estate cash and/or other property, for the purpose of enabling the Probate Estate to pay the debts of the Settlor or to pay the expenses of or any taxes chargeable against the said Probate Estate. b) All other provisions of this Trust Declaration to the contrary notwithstanding, under no circumstances shall any restricted proceeds, as hereinatier defined, be either directly or indirectly: (i) distributed to or for the benefit of the Settlor's Executor, Personal Representative and/or other representative of the Settlor's Probate Estate, in said Executor's, Personal Representative's and/or other representative's official capacity as such, or the Settlor's Probate WILLIAM E. STEPS Revocable Living Trust Declaration 11 Estate or (ii) used to pay any other obligations of the Settlor's Estate. The term "restricted proceeds" means: (i) all qualified plans, individual retirement accounts or similar benefits which are received or receivable by any Trustee hereunder and which are paid solely to a Beneficiary, other than as the Executor, Personal Kepresentative and/or other representative of the Settlor's estate for Federal Estate Tax purposes and (ii) all proceeds of insurance on the Settlor's life which, if paid to a Beneficiary other than the Settlor's Estate, would be exempt from estate, inheritance or similar death taxes under applicable Federal or state death tax laws. Section 5.02 Direction to Minimize Taxes In the administration of the Trust hereunder, the Trustee shall exercise all available tax related elections, options and choices in such a manner as Trustee, in Trustee's sole but reasonable judgment (where appropriate, receiving advice of tax counsel), believes will aclfieve the overall minimum in total combined present and reasonably anticipated future administrative expenses and taxes of all kinds. This direction applies not only to this Trust, but also to the Trust's Beneficiaries, to any other trusts hereunder and said trusts' beneficiaries and to Settlor's Probate Estate. Without limitation on the generality of the foregoing direction (which shall to that extent supersede the usual fiduciary duty of impartiality), 'trustee shall not be accountable to any person interested in this Trust or to Settlor's Probate Estate for the manner in which Trustee shall carry out this direction to minimize overall taxes and expenses (including any decision Trustee may make not to incur the expense of a detailed analysis of alternative choices). Even though Trustee's decisions in this regard may result in increased taxes or decreased distributions to or from the Trust, to the Settlor's Probate Estate or to one or more Beneficiaries, the Trustee shall not be obligated for compensating readjustments or reimbursements which arise by reason of the manner in which the Trustee carries out this direction. However, the Trustee may make such adjustments and such reimbursements to Beneficiaries to compensate for the results of choices or elections made with respect to any tax laws as the Trustee, in Trustee's absolute discretion, may determine to be in the interests of equity and fairness to all Beneficiaries. WILLIAM E. STEPS Revocable Living Trust Declaration 12 ARTICLE SlX Section 6.01 Resolution of Conflict Any controversy between the Trustee or Trustees, and any other Trustee or Trustees, or between any other parties to this Trust, including any Beneficiary, involving the construction or application of any of the terms, provisions or conditions of this Trust shall, on the written request of either or any disagreeing party served on the other or others, be submitted to arbitration. The parties to such arbitration shall each appoint one person to hear and determine the dispute and, if they are unable to agree, then the two persons so chosen shall select a third impartial arbitrator whose decision shall be final and conclusive upon both parties. The cost of arbitration shall be borne by the losing party or in such proportion as the arbitrator(s) shall decide. Such arbitration shall comply with the applicable laws of the State of KANSAS. If there is not an applicable State law, such arbitration shall comply with the commercial arbitration rules of either the American Arbitration Association, New York, NY, or of such arbitration association or organization as the parties to such controversy shall mutually agree upon. Section 6.02 Incontestability The beneficial provisions of this Trust Declaration are intended to be in lieu of any other rights, claims or interests of whatsoever nature, whether statutory or otherwise, except bona fide claims for debts incurred prior to death by Settlor, which any Beneficiary hereunder may have against either Settlor's Estate or in the properties in Trust hereunder. AccOrdingly, if any Beneficiary hereunder asserts any claim (except for a legally enforceable debt), statutory election or other right or interest against or in Settlor's Estate, or any properties of this Trust, other than pursuant to the express terms hereof, or directly or indirectly contests, disputes or calls into question, before any court, the validity of this Trust Declaration, then: a) such Beneficiary shall thereby absolutely forfeit any and all beneficial interest of whatsoever kind and nature which such Beneficiary might otherwise have under this Trust Declaration and the interests of the other Beneficiaries hereunder shall thereupon be appropriately and proportionately increased and/or advanced, b) all of the provisions of this Trust Declaration, to the extent that they confer any benefits, powers or rights whatsoever upon such claiming, electing or contesting Beneficiary, shall thereupon become absolutely void and WILLIAM E. STEPS Revocable Living Trust Declaration 13 c) such claiming, electing or contesting Beneficiary, if then acting as a Trustee hereunder, shall automatically cease to be a Trustee and shall thereafter be ineligible either to select, remove or become a Trustee hereunder. Section 6.03 Specific Omissions Any and all persons and entities, except those persons and entities specifically named herein, have been intentionally omitted from this Trust Declaration. If any person or entity shall successfully challenge any term or condition of this Trust Declaration, then, to that person or entity shall be given the sum of one dollar ($1.00) in lieu and in place of any other benefit, grant or interest which that person or entity may have in the Trust Estate. Section 6.04 Benefits Confidential Settlor further declares that it is Settlor's desire and intent that the provisions of this Trust Declaration are to remain confidential as to all parties. Settlor directs that only the information concerning the benefits paid to any particular Beneficiary shall be revealed to such individual and that no individual shall have a right to information concerning the benefits being paid or distributed to any other Beneficiary. ARTICLE SEVEN Section 7.01 Distribution in Kind or Cash On any division of the assets of the Trust Estate into shares or partial shares, and on any final or partial distribution of the assets of the Trust Estate, the Trustee, at his or her absolute discretion, may divide and distribute undivided interests of such assets, or may sell all or any part of such assets and may make divisions or distributions in cash or partly in cash and partly in kind. The decision of the Trustee, either prior to or on any division or distribution of such assets, as to what constitutes a proper division of such assets of the Trust Estate shall be binding on all persons interested in any Trust provided for in this Trust Declaration. WILLIAM E. STEPS Revocable Living Trust Declaration 14 Section 7.02 Spendthrift Provision Neither the principal nor the income of the Trust shall be liable for the debts of any Beneficiary. Except as otherwise expressly provided in this Trust Declaration, no Beneficiary of any Trust shall have any right, power or authority to assign, transfer, alienate, encumber or hypothecate his or her interest in the principal or income of this Trust in any manner, nor shall the interest of any Beneficiary be subject to the claims of his or her creditors or liable to attachment, execution or other process of law. The limitations herein shall not restrict the exercise of any power of appointment or the right to disclaim. Section 7.03 Facility of Payment If the Trustee should determine that it is impossible, inadvisable or inconvenient to make any distribution of either income or principal to a Beneficiary directly, the Trustee in Trustee's sole discretion may distribute on behalf of such Beneficiary to his or her parent, legally appointed guardian or conservator, relative or friend for the care, support, education and maintenance of such Beneficiary, or use the amount of the distribution directly for such Beneficiary's care, support, education and maintenance. If any property is otherwise distributable outright under the provisions of this Trust Declaration to a person who is a minor, distribution shall be made instead under the Uniform Transfers to Minors Act, or similar act or law as codified in the State of KANSAS. Section 7.04 Definition of Children The terms "child" and "children" as used in this Trust Declaration mean the applicable person's lawful issue. In addition, if any person has been adopted, that person shall be considered a child of his or her adopting parent and such adopted child and his or her issue shall be considered as issue of the adopting parent or parents and of anyone who is by blood or adoption an ancestor of the adopting parent or either' of the adopting parents. These terms also include a child, children or issue born or adopted after the date this Trust Declaration was executed. WILLIAM E. STEPS Revocable Living Trust Declaration 15 ARTICLE EIGHT Section 8.01 Designation of Trustee All Trustee(s) are to serve without bond and any person, bank or corporation otherwise qualified may serve as Trustee notwithstanding that he, she or it does not reside or is not located in the State of Settlor's domicile or in the State of KANSAS whose laws govern the administration of this Trust. The following will act as Trustee(s) of any Trust created by this Trust Declaration in the following order of succession: First: The undersigned, WILLIAM E. STEPS, as Trustee. Second: Upon the end of the term of the original Trustee, MARTHA M. FRANK, ROBERT W. STEPS and ALTA M. STEPS, or the survivor of them, shall serve as First Successor Co-Trustees. Third: A Trustee chosen by that Beneficiary(ies) entitled to receive the majority of the income of the Trust, with a parent or legal guardian voting for any minor Beneficiary; provided, however, that the children of any deceased Beneficiary shall collectively have only one vote. Any Trustee may resign at any time without approval of court by means of a letter of resignation, copies of which shall be mailed or delivered to any adult Beneficiary and the parent or legal guardian of any minor Beneficiary who is entitled to all or a portion of the Trust income at the time of such resignation. Section 8.02 Allocation and Distribution of the Trust Assets Upon the death of the Settlor, the Trustee shall make any and all separate allocations and distributions which have been specified by the deceased Settlor in this-Trust Declaration. The Trustee shall also take into consideration the appropriate provisions of this ARTICLE EIGHT. Section 8.03 Personal Property Distribution Notwithstanding any provision of this Trust Declaration to the contrary, the Trustee shall abide by any memorandum by the Settlor, including that contained in the document entitled "Trust Minutes" incorporated into this Trust Declaration by this reference, directing the disposition of WILLIAM E. STEPS Revocable Living Trust Declaration 16 any Trust assets of any kind, including, but not limited to, tangible personal property, and all policies o£fire, burglary, property damage and other insurance on or in connection with the use of said property. Section 8.04 Conflicting Claims and Withholding Payment On the occurrence of any event requiring the Trustee to divide, segregate or distribute the Trust property, the Trustee may delay, without the payment of interest, the division, segregation or distribution of all or any part of such property for such period of time as may be necessary to ascertain and provide for any contingent liability. However, this delay shall not affect the vesting of any interest or the accrual and payment of Trust income to any Beneficiary. Section 8.05 Trustee Powers Survive All powers, duties and immunities of the Trustee shall continue after termination of any Trust and until the Trustee has made actual distribution of the property of such Trust. Section 8.06 Notice of Events Unless the Trustee receives written notice of the occurred, ce of an event affecting the beneficial interest(s) of the Trust, the Trustee shall not be liable to any Beneficiary for any distributions made or other actions taken by the Trustee in good faith. Section 8.07 Handicapped Beneficiary Any Beneficiary who is determined by a court of competent jurisdiction to be incompetent shall not have any discretionary rights of a Beneficiary with respect to this Trust, or to his or her share or portion thereof. The Trustee shall hold and maintain such incompetent Beneficiary's share of the Trust Estate and shall, in the Trustee's sole discretion, provide for such Beneficiary as that Trustee would provide for a minor. Notwithstanding the foregoing, any Beneficiary who is diagnosed for the purposes of governmental benefits as being not competent or as being disabled, and who shall be entitled to governmental support and benefits by reason of such incompetence or disability, shall cease to be a Beneficiary of this Trust. Likewise, any Beneficiary shall cease to be a Beneficiary, if any share or portion of the principal or income of the Trust shall become subject to the claims of any governmental agency for costs, benefits, fees or charges. WILLIAM E. STEPS Revocable Living Trust Declaration 17 The portion of the Trust Estate which, absent the provisions of this Section, would have been the share of such incompetent or disabled Beneficiary shall be retained in Trust for as long as that individual lives. The Trustee, in Trustee's sole discretion, shall utilize such funds for the maintenance of that individual. If such individual recovers from his or her incompetence or disability, and is no longer eligible for aid from any governmental agency, including costs, benefits, fees or charges, such individual shall be reinstated as a Beneficiary after 60 days from such recovery, and the allocation and distribution provisions as stated herein shall apply to that portion of the Trust Estate which is held by the Trustee subject to the foregoing provisions of this Section. Upon the death of the indiVidual before reinstatement of his or her status as Beneficiary, the deceased individual's share shall pass in equal shares to his or her issue; if there be no such issue, the share shall be allocated proportionately among the remaining Beneficiaries. Section 8.08 Trustee's Accounting Settlor, if serving in the capacity of Trustee, shall not be required to account to any person with respect to the administration of the Trust. If a bank, a corporation or any person other than Settlor is serving in the capacity of Trustee, such Trustee shall prepare and deliver or mail to each Beneficiary (or the guardian or conservator of any minor or incompetent Beneficiary) at least as frequently as annually a full accounting of all of the Trust's assets and of all transactions involving same Upon final distribution the Trustee shall prepare an accounting of such distribution and mail or deliver same to each person designated by this Trust Declaration to receive all or a fractional or percentage share of the residue of the Trust Estate. Unless within thirty (30) days of his or her receipt of an accounting a Beneficiary (or guardian or conservator of any minor or incompetent Beneficiary) objects to the accounting by a letter addressed to the Trustee, such accounting shall for all purposes be deemed to be accepted and to be correct. In no event shall the Trustee be required to account to any court or to any person who does not have a beneficial interest in the Trust. Section 8.09 Successor Trustee Any successor Trustee(s) shall have all the power, rights, discretion and obligations conferred on a Trustee by this Trust Declaration. All rights, titles and interest in the property of the Trust shall immediately vest in the successor Trustee at the time of appointment. The predecessor Trustee shall, without warranty, transfer to the successor Trustee the existing Trust property. No successor Trustee shall be under any duty to examine, verify, question or audit the WILLIAM E. STEPS Revocable Living Trust Declaration 18 books, records, accounts or transactions of any preceding Trustee; and no successor Trustee shall be liable or responsible in any way for any acts, defaults or omissions of any predecessor Trustee, nor for any loss or expense from or occasioned by anything done or neglected to be done by any predecessor Trustee. A successor Trustee shall be liable only for his or her own acts and defaults. Any successor Trustee(s) shall have all the power, rights, discretion and obligations conferred on a Trustee by this Trust Declaration. Section 8.10 Trustee Compensation Any individual, corporation or bank acting as Trustee shall be entitled to be reimbursed for all expenses as Trustee and to receive reasonable compensation for services rendered as Trustee. However, any Trustee may waive his, her or its fight to such compensation. ARTICLE NINE Section 9.01 Perpetuities Savings Clause Notwithstanding any other provision of this Trust Declaration to the contrary, this Trust and any other trusts created hereunder shall terminate not late than twenty-one (21) years after - the death of the last survivor of the Settlor and any other Beneficiary or Beneficiaries named or defined in this Trust Declaration living on the date of the death of the Settlor. The Trustee shall then distribute the then remaining Trust principal and all accrued or undistributed income hereunder to the Beneficiary or Beneficiaries described in Section 3.03 of this Trust Declaration. If there is more than one Beneficiary and no proportion is designated in Section 3.03, then the distribution shall be in equal shares to such Beneficiaries. Section 9.02 Governing Law · The validity of any Trust hereunder, as well as the validity of the particular provisions of that Trust, the meaning and effect of the terms of this Trust Declaration and the administration of this Trust shall be governed by the laws of the State of KANSAS. The foregoing shall apply even though the situs of some Trust assets or the domicile of the Settlor, a Trustee or a Beneficiary may at some time or times be elsewhere. Unless otherwise 'specifically set forth in this Trust Declaration, all references to the laws or statutes of a particular jurisdiction shall be to those laws or statutes as amended from time to time. WILLIAM E. STEPS Revocable Living Trust Declaration 19 Where appropriate in the interpretation or construction of the provisions of this Trust Declaration, the masculine gender shall be deemed to include the feminine or neuter, and the singular the plural, and vice versa. All Section headings are for reference only and are of no force or effect in the interpretation or construction of the provisions of this Trust Declaration. Section 9.03 Invalidity of Any Provision If a court finds that any provision of this Trust Declaration is void, invalid or unenforceable, the remaining provisions of this Trust Declaration will continue to be fully effective. Section 9.04 Internal Revenue Code Terminolo~,v As used herein, any word or words which from the context in which it or they are used refer to the Code shall be assigned the same meaning as such words have for the purposes of applying the Code to a deceased Settlor's Estate. Reference to any sections of the Code shall refer to the Code as amended to the date of such Settlor's death. WILLIAM E. STEPS Revocable Living Trust Declaration 20 TRUST MINUTES Attention Trustee(s) and Successor Trustee(s): These Trust Minutes are instructions to Successor Trustee(s) on the distribution desires of WILLIAM E. STEPS, Settlor. Each'item included below, provided each is signed and dated by WILLIAM E. STEPS, Settlor, constitutes an important element of The WILLIAM E. STEPS ,.J-'.o_~Y/-~e.-fi/~ 19 9~ Revocable Living Trust dated the ~, day of , DIRECTION TO BE TAKEN: Signature of Settlor: Dated: DIRECTION TO BE TAKEN: Signature of Settlor: Dated: WILLIAM E. STEPS Trust Minutes 1 DIRECTION TO BE TAKEN: Signature of Settlor: Dated: DIRECTION TO BE TAKEN: Signature of Settlor: Dated: DIRECTION TO BE TAKEN: Signature of Settlor: Dated: WILLIAM E. STEPS Trust Minutes 2 DIRECTION TO BE TAKEN: Signature of Settlor: Dated: DIRECTION TO BE TAKEN: Signature of Settlor: Dated: DIRECTION TO BE TAKEN: Signature of Settlor: Dated: WILLIAM E. STEPS Trust Minutes 3 EXECUTION AND ACKNOWLEDGMENT I, WILLIAM E. STEPS, Settlor/Trustee, certify that I, WILLIAM E. STEPS, Settlor/Trustee, have read the foregoing Revocable Living Trust Declaration and that it correctly states the terms and conditions under which the Trustee is to hold, manage and distribute the Trust Estate. I, WILLIAM E. STEPS, Settlor/Trustee, hereby approve the Revocable Living Trust Declaration in all its particulars. Executed on this~-~// day of__--. 19 WILLIAM E. STEPS, SettloffTmstee Social Security Number 511-18-9726 We certify that the above instrument was signed, sealed and declared by WILLIAM E. STEPS, Settlor, as Settlor's Revocable Living Trust Declaration in Our presence and that we signed our names as witnesses hereto, believing Settlor to be of sound mind at the time of signing. Witness Witness of ~.~,~:;~ /'~ City and State State of ~i',,~'sn.v ) ) SS. County of .~-~a,~ ~'~-~- ) ACKNOWLEDGMENT BE IT REMEMBERED, that on this ar,l/~''r day of ~q"~=~r~,,ro,~--r~_A.D. 19 ~/, before me, the undersigned, a Notary Public in and for said state and County, came WILLIAM E. STEPS, who is personally known to me (or proved to me on the basis of satisfactory evidence) to be the same person who executed the within instrument of. writing, and duly acknowledged the execution of the same. ~(~~~~d IN WITNESS WHEREOF, I have he my official seal the day and year last above written. (NOTARY SEAL) 140/T~A~Y~~i_C My commission expires: ALAN C. ELLEBRECHT~[__ NOTARY PUBLIC · STATE OF KANSAS COMMISSION EXPIRES NOV. 10, 1996~ NOTE: When you an~end your Revocable Livin~ Trust Declaration. cross out boldly in red the provhlous winch you are ciuuw, ing in the oriEinai Trust Declaration and write: 'A_MENDED," the date and nSee attached ,Amendment to Revocable Living Trust Declaraflom" AMENDMENT TO REVOCABLE LIVING TRUST DECLARATION The WILLIAM E. STEPS Revocable Living Trust Pursuant to the right reserved to me, as Settlor, under ARTICLE ONE of The WILLIAM E. STEPS Revocable Living Trust dated the 21st day of Se.ptember , 19 9__l.4_, I amend the Trust as follows: I amend ARTICLE 8 ., Section 8.01., Paragraph 1 by deleting the following: Second: ~pon the end of the term of the original Trustee, MARTHA M. FRA~IK~ ROBERT W. STEPS and ALTA M. STEPS~ or the survivor of them~ shall serve as First Successor Co-Trustees. and substituting therefore the following: Second: Upon the end of the term of the original Trustee, ROBERT W. STEPS shall serve as Successor Trustee; provided, however, that if ROBERT W. STEPS is unable or unwilling at any time to serve as such, then MARTHA M. FRANK shall serve as Successor Trustee. Dated this ,/4 day of fl/at'ak , 19 7tO WILLIAM E. STEPS, SETTLOR/TRUSTEE S / WITNESS ACKNOWLEDGMENT State of k~o, n s a -~ ) ) SS. County of ~ }ha to n e_ ~ ) BE IT REMEMBERED, that on this / 5t-~/~day of FY~c~vc. ~x_ A.D. 19 before me, the undersigned, a Notary Public in and for said State and County, came WILLIAM E. STEPS, who is personally known to me (or proved to me on the basis of satisfactory evidence) to be the same person who executed the within instrument of writing, and duly acknowledged the execution of the same. lin WITNESS WHEREOF, I have hereunto subscribed my name and affixed my official seal the day and year last above written. (NOTARY SEAL) ~/r"2~.~' /~(, N O~d~;f Pi~LiC -~' My commission expires: ~-,5--qq_ , JANICE M. WlLClq ' Notary Public - State of Kansas My Appt Expires~ DECLARATION OF INTENT The WILLIAM E. STEPS Revocable Living Trust The undersigned, WILLIAM E. STEPS, as Settlor and Trustee of The WILLIAM E. STEPS Revocable Living Trust, declares that all property listed in the Schedules of Property Transferred to the Trust, which Schedules are incorporated herein by this reference, as amended from time to time, and all other property transferred to The WILLIAM E. STEPS Revocable Living Trust, shall belong to The WILLIAM E. STEPS Revocable Living Trust, and all such assets shall belong to the Trust and not to WILLIAM E. STEPS, individually. Except to the extent of any interest provided in the Revocable Living Trust Declaration, Settlor has no personal interest in any of said properties. It is the intention of WILLIAM E. STEPS that this Declaration shall constitute confirmation of trust ownership and shall be binding on the heirs, successors, administrators, executors and assigns of WILLIAM E. STEPS. IN WITNESS WHEREOF, the undersigned has executed this Declaration to Settlor's Revocable Living Trust Declaration, this~z,?,~,/~ day of~z~_~_.t ,19 cfipf WILLIAM E. STEPS,/Settlor/Trustee // State of .~S~a? ) ) County of ~~=~- ) ACKNOWLEDGMENT BE IT REMEMBERED, that on this <~//'-~ay of ,~,~'c~',---~~A.D. 197~ before me, the undersigned, a Notary Public in and for said State and County, came WlLLIAM~E. STEPS, who is personally known to me (or proved to me on the basis of satisfactory evidence) to be the same person who executed the within instrument of writing, and duly acknowledged the execution of the same. IN WITNESS WHEREOF, I have hereu~~~y official/_ ~ seal the day and year last above written. ~ ~ N O~ARY PUBLIC My commission expires: ALAN C. ELLEBRECHT NOTARY PUBLIC- STATE OF KANSAS COMMISSION EXPIRES NOV. 10, 1996 EXHIBIT 13 LAST WILL AND TESTAMENT (Pour-over Will) OF WILLIAM E. STEPS I, WILLIAM E. STEPS, domiciled in the County of SHAWNEE, State of KANSAS, being of sound and disposing mind and memory and over the age of eighteen (18), and not acting under duress or undue influence of any person whomsoever, do hereby make, publish and declare this my Last Will and Testament, and I do hereby revoke any and all previous Wills and Codicils heretofore made by me. All references made herein to "spouse" or to "my spouse" refers to the person to whom I am currently married, namely, ALTA M. STEPS. For purposes of identification, I state that my children are MARTHA M. FRANK, ROBERT W. STEPS, GARY D. STEPS and STEVE 1~7. STEPS. DEBTS, TAXES AND ADMINISTRATION EXPENSES I have provided for the payment of all my debts, expenses of administration of property wherever situated passing under this Will or otherwise, and estate, inheritance, transfer and succession taxes, other than any tax on a generation-skipping transfer that is not a liability of my Estate (including interest and penalties, if any) that become due by reason of my death, under The WILLIAM E. STEPS REVOCABLE LIVING TRUST dated the ~,/ day of _~~,~; , 19 t~,, ("Living Trust"). If the Living Trust assets should be insufficient for these purposes, my Executor shall pay any unpaid items from the residue of my Estate passing under this Will, without apportionment or reimbursement. In the alternative, my Executor may demand in a writing addressed to the Trustee of the Living Trust an amount necessary to pay all or part of these items, plus claims, pecuniary legacies and family allowances by court order. PERSONAL AND HOUSEHOLD EFFECTS It is my intent that all my personal and household effects were transferred to my Living Trust as a result of a Bill of Sale and Revocable Assignment signed this date. If there are any questions regarding the ownership or disposition of these assets, it is my desire that such assets be distributed to the Living Trust in accordance with the provisions of the section hereafter titled "RES[DUE OF ESTATE." WILLIAM E. STEPS Last Will and Testament 1 RESIDUE OF ESTATE I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devises), wherever situated and whether acquired before or after the execution of this Will, to the Trustee under the Living Trust. The Trustee shall add the property bequeathed and devised by this item to the corpus of the above described Living Trust and shall hold, administer and distribute said property in accordance with the provisions of the said Living Trust, including any amendments thereto made before my death. If for any reason the said Living Trust shall not be in existence at the time of my death, or if for any reason a court of competent jurisdiction shall declare the foregoing testamentary disposition to the Trustee under said Living Trust as it exists at the time of my death to be invalid, then I give all of my Estate including the residue and remainder thereof to that person who would have been the Trustee under the Living Trust, as Trustee, and to his, her or their substitutes and successors under the Living Trust, described hereinabove, to be held, managed, invested, reinvested and distributed by the Trustee upon the terms and conditions pertaining to the period beginning with the date of my death as are constituted in the Living Trust, giving effect to amendments, if any, hereafter made, and for that purpose I do hereby incorporate the terms and conditions of said Living Trust by reference into this my Will. EXECUTOR I hereby nominate and appoint MARTHA M. FRANK, ROBERT W. STEPS and ALTA M. STEPS, or the survivor of them, as Co-Executors of my estate and this my Last Will and Testament. Whenever the word "Executor" or any modifying or substituted pronoun therefore is used in this my Will, such word and respective pronoun shall be held and taken to include any executor, both the singular and the plural, the masculine, feminine and neuter gender thereof, and shall apply equally to the Executor named herein and to any successor or substitute Executor acting hereunder, and such successor or substitute Executor shall possess all the rights, powers, duties, authority and responsibility conferred upon the Executor originally named herein. No bond shall be required of Executor. EXECUTORPOWERS By way of illustration and not of limitation and in addition to any inherent, implied or statutory powers granted to executors generally, my Executor is specifically authorized and WILLIAM E. STEPS Last Will and Testament 2 empowered with respect to any property, real or personal, at any time held under any provision of this my Will: to allot, allocate between principal and income, assign, borrow, buy, care for, collect, compromise claims, contract with respect to, continue any business of mine, convey, convert, deal with, dispose of, enter into, exchange, hold, improve, incorporate any business of mine, invest, lease, manage, mortgage, grant and exercise options with respect to, take possession of, pledge, receive, release, repair, sell, sue for, make distributions in cash or in kind or partly in each without regard to the income tax basis of such asset and, in general, exercise all of the powers in the management of my Estate which any individual could exercise in the management of similar property owned in its own fight upon such terms and conditions as my Executor may seem best, and execute and deliver any and all instruments and do all acts which my Executor may deem proper or necessary to carry out the purpose of this my Will, without being limited in any way by the specific grants or power made, and without the necessity of a court order. My Executor shall have absolute discretion, but shall not be required, to make adjustments in the rights of any beneficiaries, or among the principal and income accounts, to compensate for the consequences of any tax decision or election, or of any investment or administrative decision, that my Executor believes has had the effect, directly or indirectly, of preferring one beneficiary or group of beneficiaries over others. In determining the Federal Estate and Income Tax liabilities of my Estate, my Executor shall have discretion to select the valuation date and to determine whether any or all of the allowable administration expenses in my Estate shall be used as Federal Estate Tax deductions or as Federal Income Tax deductions. I hereby authorize my Executor to disclaim in whole or in part, any devise or bequest or any interest in any Trust provided for my benefit under the Will of any person or under any Trust instrument within the time allowed for renunciation by applicable State law. If, at the time of my death, applicable State law allows for the independent administration of a decedent's estate, I authorize, but do not direct, that my Estate be administered independently, without adjudication, order or direction of any court. DEFINITIONS For the purpose of this my Will, "child" means the lawful blood descendant in the first degree of the parent designated; and "descendant" means the lawful blood descendant in any degree of the ancestor designated; provided, however, that if a person has been adopted, that person shall be considered a child of such adopting parent and such adopted child and his or her descendants shall be considered as descendants of the adopting parent or parents and of anyone who is by blood or adoption an ancestor of the adopting parent or either of the adopting parents. WILLIAM E. STEPS Last Will and Testament 3 The terms "child," "children," "descendant" and "descendants" or those terms preceded by the terms t'living" or "then living" shall include the lawful blood descendant in the first degree of the parent designated even though such descendant is born after the death of such parent. SPECIFIC OMISSIONS I have intentionally omitted any and all persons and entities from this, my Last Will and Testament, except those persons and entities specifically named herein. If any person or entity shall challenge any term or condition of this Will, or of the Living Trust, then, to that person or entity I give and bequeath the sum of one dollar ($1.00) only in lieu and in place of any other benefit, grant, bequest or interest which that person or entity may have in my Estate or the Living Trust. SIMULTANEOUS DEATH If any beneficiary herein should not survive me for sixty (60) days, then it shall be conclusively presumed for the purpose of this my Will that said beneficiary predeceased me. IN WITNESS WHEREOF, I have hereunto set my hand and declared this to be my Last Will and Testament this WILLIAM E. STEPS, Testator WILLIAM E. STEPS Last Will and Testament 4 (PLEASE NOTE: A FAMILY MEMBER OR A BENEFICIARY OF YOUR ESTATE CANNOT BE A WITNESS TO THIS WILL.) The foregoing Last Will and Testament was signed, published and declared by the said Testator to be his Last Will and Testament in the presence of us, and we at his request and in his presence and in the presence of each other have hereunto subscribed our names as attesting witnesses on this ~/.z_~ day of-.~.~~.~,,;, , 19 c2~. Witness City and State Witness City and State State of f-')gtt, j.s,a...~ ) ) SS. County of ~ ,~ ~-~ ) AFFIDAVIT Before me, the undersigned authority, on this day personally appeared WILLIAM E. STEPS, _~..~fe~.. ~ ~Fq(~'/'~,~F~. and ~--:,RAC e~ /ff. /~.~']'£r;, known to me to be the Testator and the witnesses, respectively, whose names are subscribed to the annexed or foregoing instrument in their respective capacities, and, all of said persons being by me first duly sworn, said WILLIAM E. STEPS, Testator, declared to me and to the said witnesses in my presence that said instrument is his Last Will and Testament, and that he had willingly made and executed it as his free and voluntary act and deed for the purposes therein expressed; and the said witnesses, each on his or her oath stated to me in the presence and hearing of the said Testator, that the said Testator had declared to them that said instrument is his Last Will and Testament, and that he executed same as such and wanted each of them to sign it as a witness; and upon their oaths each witness stated further that they did sign the same as witnesses in the presence of each WILLIAM E. STEPS Last Will and Testament 5 other and in the presence of the Testator at his request, and that said Testator at that time possessed the fights of majority, was of sound mind and under no restraint. WILLIAM E. STEPS, Testator Witness Witness SUBSCRIBED, ACKNOWLEDGED AND SWORN to before me by WILLIAM E. L ~, /,fl~T~t~/~, and ~::)/q,4C..~../rd. /'"'~/~£l~ STEPS, Testator, ~'/4 tv. . , witnesses, this (SEAL) Notdry Public My Commission Expires: ALAN C. ELLEBRECHT NOTARY PUBLIC- STATE OF KANSAS COMMISSION EXPIRES NOV. 1{), 1996 WILLIAM E. STEPS Last Will and Testament 6 CONSENT OF SPOUSE TO POUR-OVER WILL AND TRUST The undersigned, ALTA M. STEPS, having read the foregoing Last Will and Testament and Revocable Living Trust Declaration of WILLIAM E. STEPS, both dated the ~./~-~ day of ,~'r~,rT¢,~'~ , 1994, and being fully conversant with the provisions of that Will and Trust, and ~cially with the provisions which provide distributions to certain individuals as indicated therein, knowing generally the nature, value and extent of the estate of WILLIAM E. STEPS, and with full knowledge of my statutory rights under the laws of the State of KANSAS in the absence of this Consent, hereby gives full and free consent to the provisions made for the undersigned, if any, in the aforementioned Will and Trust of WILLIAM E. STEPS and accepts the same in lieu of any and all rights under the laws of descent and distribution of the State of KANSAS and also in lieu of all rights to statutory allowances and homestead. The undersigned further acknowledges that this Consent is irrevocable unless WILLIAM E. STEPS amends his Will and Trust in any manner. If WILLIAM E. STEPS should amend his Will or Trust in any manner, this Consent, subject to any pre-existing pre- nuptial agreement between WILLIAM E. STEPS and the undersigned, shall be null and void. IN WITNESS WItEREOF, I have herewith set my hand and declare this to be my full and free consent to the aforementioned Will and Trust of WILLIAM E. STEPS this~/-cc-~---°Z-~ day of ~<"~*?4~ 7~.~c~.j , 1994. ALTA M. STEPS We, the undersigned, do hereby certify that ALTA M. STEPS, spouse of WILLIAM E. STEPS, signed the above and foregoing Consent in writing to the aforementioned Will and Trust of WILLIAM E. STEPS in the presence of us, and each of us, the day and year last above written, and that we, in the presence of ALTA M. STEPS, and in the presence of each other, have subscribed our names hereto as witnesses. We further certify that the said ALTA M. STEPS was of legal age and of sound mind and not under any restraint at the time she signed the same, and that ALTA M. STEPS acknowledged the same as her free and voluntary act and deed. Witness Witness City and State City and State SUBSCRIBED, ACKNOWLEDGED AND SWORN to before me by ALTA M. STEPS, e ,.. --D~_ ~-~ ~--r~ and ~__~e~ c e--~ ~ ~ ~ , witnesses, this (SEAL) l~/~tary . ALAN C. ELLEBRECHT NOTARY PUBLIC- STATE OF KANSAS COMMISSION EXPIRES NOV, 10, 1~g$ My Commission Expires: EXHIBIT 14 BILL OF SALE and REVOCABLE ASSIGNMENT of WILLIAM E. STEPS CONVEYANCE and ASSIGNMENT MADE THIS ~fl_cz.- day of 19 ~, by WILLIAM E. STEPS, whose tax mailing address is 3901 SE California Avenue, Topeka, KS 66609, of SHAWNEE County, State of KANSAS (hereinafter called the "Grantor/Assignor"), to WILLIAM E. STEPS, as Trustee of The WILLIAM E. STEPS Revocable Living Trust dated the ,~/.L~ day of.._.f'~er/ce-~,,:,z.., 195:'.4< or as amended thereafter, (hereinafter called the "Grantee/Assignee"), in consideration of the sum of TEN DOLLARS and other valuable considerations to Grantor/Assignor paid by said Grantee/Assignee (the receipt of which is hereby~acknowledged): 1. Bill of Sale/Assignment. Grantor/Assignor does hereby GIVE, BARGAIN, SELL, CONVEY and REVOC,~BLY ASSIGN to Grantee/Assignee all right, title and interest in and to the following tangible personal property: All tangible personal property normally kept at the Grantor/Assignor's above noted address, at any other location which may concurrently herewith or hereafter be transferred to the above noted Trust and/or the following location ( ) including, but not limited to, furniture, furnishings, silverware, cookware, dishes and china, tableware, sporting goods, guns, trailers, books, stamps, club memberships of every nature and kind, paintings and other objects, coin collections, appliances, tools, jewelry of every kind, lawn furniture, livestock, machinery and maintenance equipment, all rights singular and plural · and all appurtenances and hereditaments attached thereto; all insurance policies on tangible personal property and the proceeds from said policies resulting from claims therefrom. Grantor/Assignor warrants that all said tangible property is owned bY the Grantor/Assignor free and clear of all claims and all said tangible personal property can be transferred by the Grantor/Assignor. ~' 2. Assignment. Gran. todAssignor does hereby REVOCABLY SELL, ASSIGN, TRANSFER and SET OVER to Grantee/Assignee all right, title and interest in and to the following items, together with ail rights to receive any proceeds thereof and the right to collect, demand and sue for the proceeds of any policy relating to calamity and effected by the Grantor/Assignor with respect to said items: WILLIAM E. STEPS Bill of Sale and Revocable Assignment 1 a. All of Grantor/Assignor's fight, title and interest in and to the contents of Safe Deposit Box Number ,~e-/'~,/19 located at/'~.,~a~,~ ~.~.~d~ bo IN WITNESS WHEREOF, the Grantor/Assignor and Grantee/Assignee have signed and acknowledged this instrument-b.s of the day and year first above written. · §TEPS, Grantor/Assignor WILLIAM E. STEPS, Grant'/e/Assignee ACKNOWLEDGMENT State of ~.~...Go,.c- County of~ BE IT REMEMBERED, that on this ,~/~--day of~~~ A.D. 19<7'q, before me, the undersigned, a Notary Public in and for said State and County, came WILLIAM E. STEPS, who is personally known to me (or proved to me on the basis of satisfactory evidence) to be the same person who executed the within instrument of writin~and duly acknowledged the execution of the same. IN WITNESS wHEReoF, I have hereunto s my official seal the ~aY and year last ab°ve written'(NOTARY SEAL) / 2;~~ ~//~// .... ~ ' NOTARY PUI~LIC- My commission expires: ALAN C. ELLEBRECHT I NOTARY PUBLIC - STATE OF KANSASI COMMISSION EXPIRES NOV. 10, 19961 WILLIAM E. STEPS Bill of Sale and Revocable Assignment 2 EXHIBIT 15 his is to certify that the information here given is correctly copied fi'om an original certificate of death dun filed with me as Local R,egistrar. The original certificate will be forwarded t(; the State Vital Rcc~i'ds Office fbr permanent '~iing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 8921181 No. COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH ^~3.~Li.,~am, Eu.~.~.ep,s .......... [:.male J,. 511- 28--9726 I.Nar 20 2003 ~b ~1 : I : 19/8/1906 INewton, KS 1'~_~ I : I ; I.. I,. ~ I Cumberland [Upper Allen ~wO] 23 gmlvn Lane ,m~,,~ ~.~ .... ~ter Resources I ~ ~S I~~ 23 Emlyn Lane [m~ ,,..~ PA ~ ,-~.~ UDDer Allen ~chanzcsburg, PA 17055 ~ Paul O. Ste~s ,, Caroline Poolman Robert Steps ~23 Emlyn Ln~ Mechanicsburg~ PA 17055 ~0 ~ [~r. 25,2003 [,,~opeka Cemetery [,,,Topeka, KS [ ~z~uu~, .v---~~ 8 ~ket Plaza ~011 667 L I~l~zzi ~al H~ ~nicsb~g, PA Way ' 6:15 ~ I~ch 20~ 2003 [~~.~ou~~,~ . I~. ,~ .~ , ,' i~. ..................................................... ............................................................................. 513-16-0151 WAS DEC~D~,,'T EV~ IN U.S. ~ED ~? ~ y~ 2002-00t 512 [OTI~R Aldersqa~ Village ~1~ ~ ~st [ Tonka I S~ 66614 13220 ~ ~lbri~ht ~r. H. ~is ~ M. Ni~ier KANSAS DEPARTME~H~A~T~D ENVIRONMENT O~ice of Vital Slalistics CERTIFICATE OF DEATH : STATE FILE NUM~[R FJP~T MiOOC~ ' 12. SEXi3OAiEOFDEATH(MO.,Dly.¥rj Alta . May Carlson sTEPs ]t~e/e[ March 8, 2002 John Janette A. 1~. IN,~DE CITY LIMITS?' 241~l {I;~ONOUNC~O DEA-~I 1425 Pierre St.r ManhattanI Kansas 66502 ~[B~,~,I [] Ca~mmkort C] Removd~m$~ ~b PLACEOflDq.edr'O~JTIONfNm,~,ee,'cem,e~,c~,d, ma,~,oro~,~-plscw) 120c LOCA?ION*-C~y~-TOwn. Smte []~m g ~'~; Valley Vi~ ~rial ~r~ns I ~t~n, ~as 2049 ! James R. Meacham ~ 3364 ~ral ~, 1616 Po~tz Ave., ~t~, ~as 66502 ~. ~ ~ A~E~ ~ · OTHER T~ AM P..M AIM P.M ~S ~ A,'iO AOO~EI~ Of CERTFI~R (F~C~,,N, O~ OORONE~ I1,~ m Print) A.M. Yea 13~ A01445263 This is a true and correct copy of the official record on file in the Office of Vital Statistics, Topeka, Kansas. certified on the date stamped below. Lome A. Phillips, Ph.D. / State Registrar Office of Vital Statistics Department of Health & Environment It is in violation of KS A 65-2422d(g) to "prepare or issue any certificate which purports to be an original, certified copy or copy of a certificate of birth, death or fetal death, except as authorized in this act or roles and regulations adopted under this act." CERTIFIED COPIES WILL BE PRODUCED ON MULTI-COLOR SECURITY PAPER. EXHIBIT 16 ESTATE OF WILLIAM E. STEPS, DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS COURT DIVISION NO. DISCLAIMER I, ROBERT W. STEPS, domiciled in the Township of Upper Allen, County of Cumberland, State of Pennsylvania, pursuant to Section 6201 et seq. of the Probate, Estates and Fiduciaries Code, Pa. C.S.A.. 6201-6207, and the common law of the Commonwealth of Pennsylvania, irrevocably disclaim and renounce my interest in the residual estate (hereafter, the "Disclaimed Interest") created under Section 3.03 of the Revocable Living Trust and pour- over Will of William E. Steps dated September 21, 1994, such that I will be deemed to have predeceased William E. Steps. I represent and warrant that: (A) I have never exercised any power over or with respect to the Disclaimed Interest nor received any benefit therefrom. (B) I have not received, and am not to receive, any consideration in money or moneys worth for such disclaimer from any person or persons whose interest is to be accelerated or increased, or from any other person or persons. IN WITNESS WHEREOF, and intending to be legally bound hereby, and intending that this Disclaimer shall be filed with the Clerk of the Orphan.s Court Division, for the Court of Common Pleas of Cumberland County, Pennsylvania as provided in 20 Pa. C.S.A. §6204(a), I have hereunto set my hand this 12th day of May 2003~,~~~~/.~ Robert W. Steps {A437719:} COMMONWEALTH OF PENNSYLVANIA COUNTY OF SS: On this, the /~q'~ day of L~~ ,2003, before me, a Notary Public, the undersigned officer, personally appeared ROBERT W. STEPS, known to me (or satisfactorily proven) to be the individual who executed the foregoing Disclaimer, and duly acknowledged to me that he executed the same for the purposes therein. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public (SEAL) NOTARIAL SEAL GLORIA D. WEAGLY, Notary Public Chambersburg, Franklin County, PA My Commission Expires March 21, 2005 {A437719'.} COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD O0260O STEPS ROBERT W 23 EMLYN LANE MECHANICSBURG, PA 17055 ........ fold ESTATE INFORMATION: SSN: 51 1-28-9726 FILE NUMBER: 2103-0430 DECEDENT NAME: STEPS WILLIAM E DATE OF PAYMENT: 05/22/2003 POSTMARK DATE: 05/21/2003 COUNTY: CUMBERLAND DATE OF DEATH: 03/20/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $13,508.92 TOTAL AMOUNT PAID' $13,508.92 REMARKS: ROBERT W STEPS SEAL CHECK#5372 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS '03 ~Y22 P2:21 ?a~'g~~ ~,~p~4~edEx Ship or interNetShip document. Page 1 of 1 I[HEIMER (717~g38-7560 REVENUE BARCODE 'of Wills, Agent (717)697-0371 ;ourthouse ouse Square PAl 170133887 SHIP DATE: 21MAYt]3 WEIGHT: 4 LBB ,.,.-,oq FedEx PRIORITY OVERNIGHT 714 $675 Btll MDT 16 GTYA THU AA Deliver by: 22MAY03 BUREAU OF ZNDTVZDUAL TAXES ZNHERTTANCE TAX D'rYzs'EON BEPT. Z80601 HARRiSBURg;. PA 1712B-0601 ROBERT g STEPS 23 EMLYN LN MECHANICSBURG COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSEMENT, ALLO#ANCE OR DZSALLOgANCE OF DEDUCTZONS AND ASSESSMENT OF TAX f DATE ~ ESTATE OF DATE OF DEATH ~ZLE NUMBER '03 ,JUN 30 A8 :O{.COUNTY ACN PA 1705~i~' I 06-30-2003 STEPS 03-20-2003 Z1 03-0q30 CUMBERLAND 101 Amount Rae/tted REV-ISq7 EX &FP CBI-O5) WILLIAM E MAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA I7013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF STEPS WILLIAM E FILE NO. 21 03-0q30 ACN 101 DATE 06-30-2003 TAX RETURN gAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNZNG FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnersh/p Interest (Schedule C) (3) (*. Hortgages/Notes Rece/vable (Schedule D) ((*) S. Cash/Bank Depos/ts/H/sc. Personal Property (Schedule E) ($) 6. Jo/ntly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expanses/Ada. Costs/Misc. Expanses (Schedule H) (9) 10. Debts/Mortgage L/ab/I/ties/Liens (Schedule 1) (10) 11. Total Daduc~/ons 12. Nat Value of Tax Return .00 NOTE: To /nsure proper .00 crad/t to your account, · O0 subeLt the upper portion .00 of th/s fora w/th your · 00 ~ax payment. 333z370.61 (a) 333,370.61 10,3q0.83 7,031.19 (11) 17.373.02 (12) 315,997.59 ASSESSMENT OF TAX: 15. Amount of L/ne 1(* et Spousal rate 16. Amount of L/ne 1(* taxable et LLneel/Class A rate 17. Amount of L/ne 1(* at S/bl/ng rata 18. Amount of L/ne 1(* ~axable at Collateral/Class B rate 19. Pr/nc/pal Tax Due TAX CREDITS: PAYMENT RECE/PT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAZD (-) 05-11-2003 CDOOZ600 711.00 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL ZNTEREST. 13. NOTE: reflect fLgures that include the total of ALL returns assessed to date. (15) .00 x O0 = .00 (16) 315,997.59 x Oq5= lq,219.91 (17) . O0 x 12 = . O0 (18) .00 x 15 : .00 (19)= lq,219.91 AMOUNT PAID 13,508.92 Charitable/Governmental Bequests; Non-eLected 9113 Trusts (Schedule J) (13) . O0 Ne~ Value of Esta~:e Sub~ect to Tax (1(*) 315,997.59 Zf an assessment ~as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 ~ill TOTAL TAX CREDZT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE lq,219.92 .01CR .00 .01CR ( ZF TOTAL DUE [S LESS THAN $1, NO PAYNENT ZS RE~UZRED. ZF TOTAL DUE ZS REFLECTED AS A 'CRED/T' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) .00 RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decadents dying on or before December 12, 1982 -- if any futura interest in the estate Js transferred in possassian or enjoyment to Class B (collataral) beneficiaries of the decadent after the expiration of any estate for 1ifa or for years, the Commoneealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawfu! Class B (collateral) rate on any such futura interest. To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit atth your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF NILL~, AGENT A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications ara available at the Office of the Register of Hills, any of the 25 Revenue District Offices, or by calling the special Iq-hour ansemring sarvlca for forms ordering: 1-800-562-2050; services for taxpayers aJth special hearing and / or speaking needs: 1-800-q47-3020 (TT only). Any party in interest not satisfied with the appraisement, alloeancm, or diselloeancm of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object eithJn sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Raviae Unit, Dept. 280601, Harrisburg, PA 1712&-0601 Phone (717) 787-6505. Sam page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" CREV-lSO1) for an explanation of administratively correctable errors. If any tax due is paid within three (2) calendar months after the dmcadant's death, a five percent (52) discount of the tax paid is alloaad. The 1SI tax amnesty non-participation penalty is computed on the total of the tax and intarast assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and Dna (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest et the rate of six (62) percent pmr annum calculated at a daily rata of .000164. Ail taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 ara: Interest Daily Interest Daily Interest Daily Year Rata Factor Year Rata Factor Year Rate Factor 19BZ ZOZ .000548 1987 92 .000247 1999 72 .000192 1985 162 .000458 1988-1991 IZZ .000301 2000 82 .000219 1984 llZ .000501 1992 92 .000247 ZOO1 92 .000247 1985 ISZ .000556 1995-1994 7Z .000192 2002 6Z .000164 1986 102 .000274 1995-1998 92 .000247 2005 52 .000157 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (153 days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must bm calculated.