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Home My WebLink About02-0120IN THE MATTER OF THE ERIKA L. SWARTZENTRUBER SPECIAL NEEDS TRUST UNDER AGREEMENT DATED 3/24/00 · IN THE COURT OF COMMON PLEAS · CUMBERLAND COUNTY, PENNSYLVANIA · ORPHANS' COklRT DIVISION No. 2002- /a,7~O STATEMENT OF PROPOSED DISTRIBUTION The following distributions were made prior to the filing of the First and Final Account of the Trustee, Community Trust Company: Pursuant to ARTICLE V, Paragraph 5.01 (c), of the Erika L. Swartzentruber Special Needs Trust, the following amounts were distributed to, or for the benefit of, Erika L. Swartzentruber: Income Cash in the amount of Principal Cash in the amount of $ 5,632.07 $111,911.24 Pursuant to ARTICLE V, Paragraph 5.02, of the Erika L. Swartzentruber Special Needs Trust, the following amounts were distributed pursuant the exercise of a general power of appointment reserved to the Settlors of the Trust: Principal Cash in the amount of $32,000.00 Pursuant to ARTICLE V, Paragraph 5.04, of the Erika L. Swartzentruber Special Needs Trust, the following amounts were distributed pursuant to the exercise of a Broad Special Power of Appointment by the beneficiary, Erika L. Swartzentruber: Principal Cash in the amount of $17,000.00 o Pursuant to ARTICLE IX, Paragraph 9.02, the beneficiary, Erika L. Swartzentruber, has removed Community Trust as Trustee. Pursuant to ARTICLE IX, Paragraph 9.03, the beneficiary has appointed Waypoint Bank as successor Trustee. See Exhibit A, attached. Community Trust Company proposes to distribute the principal and income balance on hand to Waypoint Bank, after payment of trustee fees and legal fees, as follows: mo Community Trust Company - trustee fees for December, 2001 and January and February, 2002 and reserve for preparation of fiscal year 2001 state and federal fiduciary income tax returns: $950.00 Bo Keefer Wood Allen & Rahal, LLP - legal fees and disbursements in connection with filing the accounting: $1,920.00 for fees; $275.00 for disbursements Gates, Halbruner & Hatch, P.C. - legal fees and disbursements in connection with creation, funding and protection of the trust: $9,281.00 Waypoint Bank - successor Trustee Fiduciary Market Carrying Value Value Income Cash Principal Cash Jackson National Life Insurance Company Annuity 275.84 275.84 113,993.18 113,993.18 150,000.00 115,133.94 With adjustment for principal and income receipts and disbursements received or made by the Trustee on or after January 1, 2002 through the date of actual distribution to the successor Trustee. The Trust Agreement is attached hereto as Exhibit B. EXHIBIT A IN THE MATTER OF THE ERIKA L. SWARTZENTRUBER SPECIAL NEEDS TRUST UNDER AGREEMENT DATED 3/24/00 : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : No. 2002- APPOINTMENT OF SUCCESSOR TRUSTEE OF THE ERIKA L. SWARTZENTRUBER SPECIAL NEEDS TURST WHEREAS, DEIRDRE ANN FOX and DALE M. SWARTZENTRUBER (the "Grantors") have established a Trust entitled The Erika L. Swartzentruber Special Needs Trust dated March 24, 2000 (the "Trust"), naming Community Trust Company (the "Trustee") as Trustee; and WHEREAS, under Article IX, Paragraph 9.02, Erika L. Swartzentruber (the "Beneficiary") has the power to remove the Trustee; and WHEREAS, under Article IX, Paragraph 9.03, the Beneficiary has the power to appoint a Successor Trustee; and WHEREAS, the Beneficiary has exercised her power to remove Community Trust Company as Trustee and now desires to appoint Waypoint Bank as Successor Trustee, NOW, THEREFORE, the parties hereto, imending to be legally bound, hereby agree as follows: 1. Pursuant to Article IX, Paragraph 9.03, the Beneficiary hereby appoints Waypoint Bank as Successor Trustee. 2. Waypoint Bank hereby accepts the position of Successor Trustee for the purposes set forth in the Trust. 3. In all other respects, the Trust remains in full force and effect. day of WITNESS: IN WITNESS WHEREOF, the parties have set their hands and seals this '_T_6~i~ ,,~00~. ' .Notarial Heather Nelson, Nom~/Publio State Colloc~e Bom, Contro 0oun~_. ..My Commiss}on £x~ros Oct. 18, 2~ ~q ~ (the "B~fici~") ATTEST: Waypoint Bank By: /~u~essor Trustee COMMONWEALTH OF PENNSYLVANIA · COUNTY OF (:t:>y3q. YQ_ ' On this, the ~ day of -~x~x30-.Cc4 ,2002, before me, the undersigned officer, personally appeared ERIKA L. SWARTZENTRUBER, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained· IN WITNESS WHEREOF, I hereunto set my hand and official seal. [Notarial Seal] Notary Public Notarial Seal Heather Nelson, Notary Public My Commissk)n Expires Oct. 18, COMMONWEALTH OF PENNSYLVANIA · · SS. Onthis, the Iqt-- dayof ~14f't2q cD/ ,2002, beforeme, the undersigned officer, personally appeared Stephen C. Minana, wlSo acknowledged himself to be Vice President of Trust and Investment Services of Waypoint Bank, and that he, being authorized to do so, executed the foregoing instrument for the purposes therein contained by signing the name of Waypoint Bank, by himself, as Assistant Vice President· In witness whereof, I set my hand and official seal. [Notarial Seal] 7~'~~ Notary Public NOTARIAL SEAL PAMELA S, WOLFE, Notary Public City of Harrisburg, D~uphin County My Commission Expires Dec,. 22, 2003 EXHIBIT B COPY THE ERIKA L. SWARTZENTRUBER SPECIAL NEEDS TRUST THIS TRUST AGREEMENT is executed in triplicate on this,,~'2/~ day of March, 2000, by and between DEIRDRE ANN FOX, now of 430 Hubler Road, State College, Centre County, Pennsylvania 16801, and DALE M. SWARTZENTRUBER, now of 19519 116z Avenue, Mokema, Illinois 60448 (hereinafter called "Settlors" or "Co-Settlors") and COMMUNITY TRUST COMPANY, a Pennsylvania regulated trust company, now of 1013 Mumma Road, Suite 202, Lemoyne, Pennsylvania 17043 (hereinat~er called "Trustee"). ARTICLE I. PARTIES, PERSONAL DATA, DISCLAIMER AND IRREVOCABILITY 1.01. Parties and Personal Da_ts. Settlors, DEIRDRE ANN FOX and DALE M. SWARTZENTRUBER, are the natural mother and father, respectively, of ER/KA L. SWARTZENTRUBER, the Beneficiary of the Trust created herein. Throughout this Agreement: (a) "Co-Settlors" or "Settlors" will refer to DEIRDRE ANN FOX and DALE M. SWARTZENTRUBER; (b) ERIKA L. SWARTZENTRUBER will be referred to as the Beneficiary; and (c) COMMUNITY TRUST COMPANY will be referred to as Trustee. 1.02. Disclaimer. The Trustee shall have the right to disclaim, in whole or in part, prior to its acceptance by the Trustee, any interests in property for any reason, including but not limited to a concern that such property could cause potential liability under any federal, state, or local environmental law. 1.03. ~. Settlors have been advised of the consequences of an irrevocable trust and hereby declare that this Trust shall be irrevocable and shall not be altered, amended, revoked, or terminated by Settlors or any other person or persons. ARTICLE II PURPOSES OF TRUST 2.01. ~. This Trust is established for the benefit ofERIKA L. SWARTZENTRUBER as well as to preserve assets for distribution to the remaindermen hereunder. It is not the purpose of this Trust that it serve as a primary or main source of income, support or maintenance for ERIKA L. SWARTZENTRUBER In the event of determining priority of interests where there are competing interests, the Trustee shall deem the interests of the beneficiary, ERIKA L. SWARTZENTRUBER, to be superior to those of the remaindermen. 2.02. Suooiemental Assistance Limitation of Benefi/~. With respect to the Beneficiary, ERIKA L. SWARTZENTRUBER, the express purpose of this Trust is to provide for ERIKA L. SWARTZENTRUBER's extra and supplemental needs, over and above the benefits ERIKA L. SWARTZENTRUBER otherwise receives or may receive in the future as a result of handicap or disability from any local, state, or federal government or from private agencies, any of which provide services or benefits to disabled or otherwise challenged persons. Anything to the contrary herein notwithstanding, no trust income or principal shall be paid to or expended for the benefit ofERIKA L. SWARTZENTRUBER so long as there are sufficient monies available to her for care, comfort, and welfare from federal, state, and local government agencies and departments. The Trustee shall consider such governmental funds in determining whether there are funds available to the Beneficiary from sources other than the Trust estate and shall use Trust assets only to supplement and never to substitute for such funds. In no event may Trust income or principal be paid to or for the benefit of a governmental agency or department, and the Trust estate shall at all times be free of the claims of such governmental bodies. 2.03. Advocacy. The Trustee shall periodically contact the Settlors, any applicable local associations for citizens with disabling conditions, other relatives, guardian if applicable, and the staff of any group home or other residential facility where ERIKA L. SWARTZENTRUBER resides regarding items and directives of this Trust for her and her well being. ARTICLE llI. TRUST ESTATE 3.01. Transfer to Trust. Settlors do hereby assign, transfer and deliver to the Trustee and its successors and assigns the property described in Schedule "A" attached hereto and made a part hereof, or as Schedule "A" may be amended. As further evidence of such assignment, the Settlors have executed or will execute or cause to be executed such other instruments as may be required for the purposes of completing the assignment or transfer of title to such property to the Trustee. The Trustee accepts such transfer and assignment to itself as Trustee, and undertakes to hold, manage, invest and reinvest the assets of this Trust, and to distribute the income and principal of the Trust in accordance with the provisions of this Agreement. 3.02. Additional Transfers to Trust. The Settlors, and any other person, with the consent of the Trustee, shall have the right at any time to make additions to the corpus of this Trust or any shares thereof hereby established. All such additions shall be held, controlled, and distributed by the Trustee in accordance with the terms and conditions of this Agreement. 2 ARTICLE IV. LIFE INSURANCE POLICH~S 4.01. Transfers of Life Insurance to Trust. If any insurance policies are transferred into this Trust, the Trustee shall be vested with all right, title, and interest in and to the transferred policies of insurance, and is authorized and empowered to exercise and enjoy, for the purposes of the Trust herein created and as absolute owner of such policies of insurance, all the options, benefits, rights and privileges under such policies, including the right to borrow upon and to pledge them for a loan or loans. The Trustee takes all rights, title, and interest in and to such insurance policies subject to any prior split-dollar life insurance agreement which may be in effect at the time of the transfer. The insurance companies which have issued such policies are hereby authorized and directed to recognize the Trustee as absolute owner of such policies of insurance and as fully entitled to all options, rights, privileges, and interests under such policies, and any receipts, releases, and other instruments executed by the Trustee in connection with such policies shall be binding and conclusive upon the insurance companies and upon all persons interested in this Trust. 4.02. Payment of Premiumn, It is the intention of the Settlors to pay any and all premiums, assessments or other charges necessary to keep each policy included in the Trust in force unless such premiums shall be paid by the insured thereunder (where the insured is someone other than either or both of the Settlors) or in some other manner, but the Settlors shall be under no duty in this respect and shall incur no liability to the beneficiaries of the Trust or to any other person if the Settlors shall permit any such policy to lapse for nonpayment of premiums, assessments or charges, or otherwise permit any such policy to become uncollectible. The Trustee shall be under no obligation to pay the premiums which may become due and payable under the provisions of any policy of insurance which may be transferred or assigned to this Trust, or to make certain that such premiums are paid by the transferor of such policy, or to notify any persons of the nonpayment of such premiums, and the Trustee shall be under no responsibility or liability of any kind in case such premiums are not paid, except that the Trustee shall apply any dividends received by the Trustee on such policies to the payment of premiums thereon. Upon notice at any time during the continuance of this Trust that the premiums due upon such policies are in default, or that premiums which will become due will not be paid, either by the transferor or by any other person, the Trustee, within its sole discretion, may apply any cash values attributable to such policy to the purchase of paid-up insurance or of extended insurance, or may borrow upon such policy for the payment of premiums due thereon, or may accept the cash values of such policy upon its forfeiture. In the event that the Trustee receives the cash value of such policy upon its forfeiture for nonpayment of premiums, the amount received shall be added to the corpus of this Trust, and shall be administered according to the terms of this Agreement. If the insured under such policies of insurance, becomes totally and permanently 3 disabled within the meaning of any policies and because thereof the payment of premiums, or any of them, shall, during the pendency of such disability, be waived, the Trustee, upon receipt of such knowledge, shall promptly notify the insurance company which has issued such policies, and shall take any and all steps necessary to make such waiver of premium provision effective. 4.03. Rights in the Life Insurance Reserved to Settloi ~. The following fights, exercisable without the consent of the Trustee or the beneficiaries of the Trust, are expressly reserved by the Settlors during either or both of the Settlors' lifetimes with respect to each policy included in the Trust insuring the life of either Settlor and owned by either of both of the Settlors and made payable to the Trustee hereunder: (i) to exercise all options, elections, rights and privileges accorded to the Settlors under the terms of any such policy, (ii) to obtain all or any part of the loan value of any such policy, (iii) to use any such policy as collateral for a loan, (iv) to sell, assign or pledge any such policy, (v) to receive any dividends, distributive shares of surplus earnings, disability benefits, surrender values or the proceeds of matured endowments, (vi) to change the named beneficiary to whom the proceeds of such policy are payable on the insured's death, and (vii) to convert any or all policies into other forms of insurance or annuities or to permit the same to lapse. The Trustee agrees to execute any and all instruments that may be necessary to permit the exercise of any such right by either or both of the Settlors, without liability to anyone for so doing. Upon the maturity of any life insurance policy included in the Trust, whether at the insured's death or at any other time, the Trustee shall collect the proceeds thereof. 4.04. ..Duties of Trustee R~ardine the Life [n,~urancc,. The Trustee shall be under no obligation or duty whatsoever except with respect to the safekeeping of such policies of insurance and the duty to receive such sums as may be paid .to it, in accordance with the requirements of this Trust, by the companies issuing such policies, and to hold, manage and disburse such proceeds subject to the terms of this Agreement. Upon the death of the insured, the Trustee shall make reasonable efforts to carry out the provisions of this Agreement. including the maintenance or defense of any suit, provided, however, the Trustee shall be under no duty to maintain or enter into any litigation unless its expenses, including counsel fees and costs, have been advanced or guaranteed in an amount and in a manner reasonably satisfactory to it. The Trustee may repay any advances made by it or reimburse itself for any such fees and costs from any corpus or income of this Trust. ARTICLE V. DISTRIBUTIONS FROM TRUST 5.01. Distributions Durin8 Continuation of Trusl. Subject to the termination of this Trust, the trust estate shall be held for the benefit of the Beneficiary, ERIKA L. SWARTZENTRUBER, for her lifetime, together with any other assets received by the Trustee, for the following uses and purposes: 4 (a) This Trust is established for the purpose of improving the quality of life of the Beneficiary, ERIKA L. SWARTZENTRUBER, for and during all the term of her natural life. As the result ora motor vehicle accident and the future natural physical and mental deteriorations of age, the Beneficiary, ERIKA L. SWARTZENTRUBER, suffers fi-om and may continue to suffer fi-om substantial physical disabilities and, as a further result, may require additional medical care. She may be entitled to benefit fi-om various governmental programs which provide for her basic or supplemental care. It is the purpose of this Trust to provide the Beneficiary, ERIKA L. SWARTZENTRUBER, with a higher quality of life beyond that which would be provided by these public entitlement programs and to provide her with a proper funeral and burial. Co) Settlors' intent in creating this Trust is that the Trustee use the Trust created herein to promote the happiness, welfare and benefit of the Beneficiary, ERIKA L. SWARTZENTRUBER, through income and principal distributions, without in any way reducing the services or financial assistance and basic maintenance, support, medical or dental care which the Beneficiary may receive without charge fi-om any local, state or federal government agency or department thereof, and without using any portion of the Trust income or principal to reimburse any local, state or federal government agency or department thereof for basic maintenance, support, medical or dental care received by the Beneficiary. Settlors' intent is that the Trust income and principal is not to be considered income, assets, nor resources of the Beneficiary, for any purpose, including but not limited to, the determination of income, assets or resources as stated in any rules or regulations set forth in any local, state or federal government agency or department thereof. In the event the Trustee is requested by any department or agency to release principal or income of the Trust to or on behalf of the Beneficiary to pay for equipment, medication or service which other organizations or agencies are authorized to provide, or in the event the Trustee is requested by any department or agency administering such benefits to petition the Court or any other administrative agency for the release of Trust principal or income for this purpose, the Trustee shall deny such request and is directed to defend at the expense of the Trust estate, any contest or other attack of any nature. (c) The Trustee shall distribute to the Be~.~e~iciary, ERIKA L. SWARTZENTRUBER, or expend and apply for ~'~"~benefit, so much of or all of the income and principal of this Trust, as the Trustee, in its sole and absolute discretion, determines to be advisable for the Beneficiary's special needs for happiness and comfort to achieve the purpose of the Trust herein set forth. The "special needs" which the Trustee may provide to the Beneficiary, ERIKA L. SWARTZENTRUBER, include but are not limited to spending money, additional food, clothing, girls on her birthday and major holidays, small appliances that would provide the Beneficiary with entertainment or amusement, computer equipment, camping excursions, vacations, athletic contests, movies, trips, money to purchase appropriate gifts for relatives and friends, any recreational items that would be of use to her and other monetary requirements to enhance her self-esteem or situation. "Special needs" shall also include medical and dental expenses, annual independent check-ups, rehabilkation and physical therapy equipment, programs of training, education, treatment, physical therapy and rehabilitation, private residential care, eye glasses, transportation (including vehicle purchase), maintenance, and insurance (including payment of premiums of insurance on the life of the beneficiary) and other requisites for maintaining the good health, safety, and welfare of the Beneficiary when, in the discretion of the Trustee, such requisites are not being provided by any public agency, office, or department of any state or of the United States. Nothing herein shall preclude the Trustee from purchasing those services and items which promote the Beneficiary's happiness, comfort and welfare. The Trustee shall also have authority in its absolute and sole discretion to make gifts to any community residence in which the Beneficiary may be residing. (d) Any net income not expended for or applied to the special needs of the Beneficiary, ERIKA L. SWARTZENTRUBER, shall be accumulated and added to the Trust principal. (e) The Trustee shall have no obligation to expend Trust assets for the Beneficiary's special needs, but if the Trustee, in its sole discretion, decides to expend Trust assets, under no circumstances should any amounts be paid to, or reimbursed to, the federal government, any state, or any governmental agency for any purpose, including for the care, support, and maintenance of the Beneficiary. This Trust is created expressly for the Beneficiary's extra and supplemental care, maintenance, support and education in addition to, and over and above the benefits she otherwise receives or may receive as a result of handicap or disability, from any local, state or federal government, or from any other private agency, any of which provides service or benefits to persons with disabilities. It is Settlors' express purpose that this Trust be used only to supplement other benefits that the Beneficiary may receive. (f) Because the Beneficiary may be dependent on the support and aid of others, the Trustee shall, in the exercise of its best judgement and fiduciary duty, seek support and maintenance for her, or request the guardian or any other agent of the Beneficiary to seek support and maintenance for her, from all available public resources, including, but not limited to, Social Security Administration benefits, the Supplemental Security Income Program (SSI), any such supplemental income program offered by or through the Commonwealth of Pennsylvania, the Old Age Survivors and Disability Insurance or successor programs, U.S. Civil Service Commission benefits, Medicaid, and Federal Social Security Disability Insurance (SSDI), and any other comparable programs, state, federal, or local. The Trustee shall take into consideration applicable resource and income limitations of any public assistance programs for which the Beneficiary is eligible when determining whether or not to make any discretionary distributions. In carrying out the provisions of this Article, the Trustee shall be mindful of the probable future needs of the remaindermen of this Trust. If necessary, the Trustee may seek appropriate authority to collect, expend, and account for separately all such governmental assistance benefits, but shall not commingle them with these Trust assets. In addition, in making distributions for the special needs of the Beneficiary, the Trustee shall take into consideration the applicable resource limitations of the public assistance programs for which he is or may become eligible. (g) The Trustee shall regard this Trust as existing for the welfare and benefit of the Beneficiary, ERIKA L. SWARTZENTRUBER. Accordingly, the Trustee shall exercise its discretion as to disbursements and investments with this standard in mind. Consistent with the purpose of this Trust, the Trustee may, at its discretion, develop a life plan for the Beneficiary under the advice and consent of the Beneficiary, ERIKA L. SWARTZENTRUBER, provided that the Beneficiary is capable of assisting with the life plan, otherwise the Trustee may do so without the Benefieiary's advice and consent. It is intended that the Trustee read the life plan and use it as guidance in administering this Trust according to the terms set forth herein. In no event shall the life plan be binding upon the Trustee or otherwise diminish the Trustee's discretion as described herein. (h) The Trustee shall exercise reasonable diligence. However, the Trustee shall not be liable for any acts or omissions done or performed in good faith. (i) The Trustee shall not be required to make an accounting to any public official except to the extent otherwise required by law. The Trustee shall, however, keep and maintain complete and open accounts of the Trust principal and income and any expenditures from the Trust. Anyone having an interest in the Trust shall have a right to inspect the accounts at reasonable times and with reasonable notice to the Trustee. Ail discretion conferred on the Trustee shall be absolute and unlimited, and its exercise by the Trustee shall be conclusive and binding on all persons. (j) The Trustee shall pay reasonable burial expenses including a suitable grave marker for the Beneficiary, ERIKA L. SWARTZENTRUBER. 7 5.02. General Power of Appointment. Until such Termination of this Trust as described in Paragraph 5.03, Settlors, DEIRDRE ANN FOX and DALE M. SWARTZENTRUBER, are jointly hereby granted the general power to appoint some or all of the principal of this Trust to themselves, their estates, or any other individual, in such proportions and upon such terms (in trust, outright gi~s, or in any other manner) as each deems advisable, subject to the Beneficiary, ERIKA L. SWARTZENTRUBER's approval as described below. This power shall not be exercisable under their respective Wills. This power may not be exercised without the written confirmation of the Beneficiary, ERIKA L. SWARTZENTRUBER, in acceptance of the proposed exercise. The Beneficiary, ERIKA L. SWARTZENTRUBER, shall have the authority to designate or appoint any other individual to exercise this general power of appointment provided that such individual is not a creditor, the agent or representative of a creditor, a state agency or institution, or any legally responsible relative or individual who may be required to provide funds for her care. The nomination of an individual to exercise the general power of appointment may be designated by the Beneficiary's Will subject to the same terms and limitations of any other individual having the general power to appoint under this section and such nominated individual shall enjoy the general power of appointment unrestricted by approval of any withdrawal provided that such nominated individual is appointed under the Beneficiary's Will. The Beneficiary is not required to appoint any such individual and this power shall not be exerciseable by her attorney-in-fact. The Beneficiary, ERIKA L. SWARTZENTRUBER, shall have the authority to withdraw or remove any individual named herein as having power to exercise the general power of appointment and, upon such withdrawal or removal, that individual shall no longer be able to exercise the general power of appointment. This Power shall terminate upon the finding that any individual granted a general power of appointment is treated as a legally responsible relative or legally responsible individual to provide for any support, care, health or welfare costs for the Beneficiary, ERIKA L. SWARTZENTRUBER. 5.03. ..Distributions Upon Termination of Trust. The Trust shall terminate upon the death of the Beneficiary, ERIKA L. SWARTZENTRUBER. Upon termination, the then- remaining trust estate shall be distributed as follows: (1) The sum of Fifty Thousand and 00/100 ($50,000.00) Dollars shall be distributed, without trust, to Settlor, DEIRDRE ANN FOX, if she survives the termination of the trust, otherwise the git~ shall lapse; (2) The sum of Fitly Thousand and 00/100 ($50,000.00) Dollars shall be distributed, without trust, to Settlor, DALE M. SWARTZENTRUBER, if he survives the termination of the trust, otherwise the git~ shall lapse; and, (3) The balance of the trust estate shall be held in further trust for the benefit of Beneficiary's sister, ALLISON V. FOX, provided that the distribution for ALLISON V. FOX shall be held, IN FURTHER TRUST, for the benefit of ALLISON V. FOX (hereunder "the Beneficiary") as follows: (a) Until the Beneficiary attains the age of twenty-two (22) years of age, to pay any part or all of the income to, or for the benefit of, the Beneficiary, or to accumulate any part or ail of the income, which in the sole discretion of the Trustee is determined to be reasonably necessary for the Beneficiary's needs for heaith, education, support and maintenance. Any income not so paid shall be added to the principai of the Trust. To the extent possible, ail payments ofprincipai or income shail be paid directly to the third- party for the benefit of the Beneficiary rather than directly to the Beneficiary. (b) After the Beneficiary has attained the age of twenty-two (22) years, to pay ail of the income to, or for the benefit of, the Beneficiary in such periodic instailments as the Trustee and the Beneficiary shail agree, but at least monthly. To the extent possible, ail payments of principai or income shail be paid directly to the third party for the benefit of the Beneficiary rather than directly to the Beneficiary. (c) To pay to, or for the benefit of, the Beneficiary at any time or times prior to the termination of the Beneficiary's separate Trust, such sums from or any part or ail of the principai as the Trustee may, in its sole discretion, determine to be reasonably necessary for the Beneficiary's needs for heaith, education, support and maintenance. To the extent possible, ail payments ofprincipai or income shail be paid directly to the third party for the benefit of the Beneficiary rather than directly to the Beneficiary. (d) To pay to, or for the benefit of, the Beneficiary, upon her attaining the age of thirty (30), up to one-third (1/3), cumulatively, of the then-current principai of her trust. (e) To pay to, or for the benefit of, the Beneficiary, upon her attaining the age of thirty-five (35), up to one-haif (½), cumulatively, of the then-remaining principai of her trust. (f) To pay to, or for the benefit of, the Beneficiary, upon her attaining the age of forty (40), the entire principai of her trust remaining at that time. (g) Upon the death of the Beneficiary prior to her fortieth (40th) birthday, the Trustee shall pay the remaining principai, if any, to the predeceased Beneficiary's then- living issue, or if the Beneficiary has no such issue, then the remaining principai shail be distributed, in equai shares, to the Settlors, DEIRDRE ANN FOX and DALE M. SWARTZENTRUBER, per stirpes, provided that any distribution to Settlors' issue shail be added to the Beneficiary's separate trust ifa trust is then in existence. 5.04. Broad Special Power ofAppointment. ERIKA L. SWARTZENTRUBER is hereby granted the special power to appoint, at any time and from time to time, the principal of this Trust, in whole or in part, and in any manner and in such proportions as she individually deems advisable to whomever either desires. This power shall be exercisable by her through her Will, specifically referring to this special power of appointment in this paragraph 5.04 of this Trust. This special power of appointment does not grant to her the power to appoint the principal 9 of this trust to herself, her estate, her creditor, or the creditors of her estate. If she fails, either in whole or in part, to exercise this special power of appointment herein granted, the unappointed principal shall continue in trust and shall be administered according to the terms of this trust. ARTICLE VI. POWERS OF TRUSTEE 6.01. Management of the Trust. (A) Beneficiarv's power to direct investments, Beneficiary shall have the power in a fiduciary capacity to direct the Trustee to purchase, sell, exchange, or otherwise acquire or dispose of assets. In the case ora variable life insurance or annuity policy, Beneficiary shall have the power in a fiduciary capacity to direct the investm.ent of the cash value of the policy among the investment fund options provided in the policy. During the Beneficiary's lifetime, the Trustee shall not exercise any of the Trustee's powers over these matters without receiving written directions from the Beneficiary. Notwithstanding the Beneficiary's authority or the Trustee's limitations, contained in this section, if the Trustee, in the exercise of its fiduciary duties, is required (1) to make a discretionary or non-discretionary distribution to a trust beneficiary, (2) to pay trustee's fees, (3) to pay any taxes relating to the trust, or (4) to pay any other costs or disbursements relating to the trust, the Trustee shall provide the Beneficiary written notice of such payment and an estimate of the liquidity requirements, and the Beneficiary shall have fifteen (15) calendar days (from the mailing of the notice) to advise the TrusTee which trust assets to liquidate in order to make the payment and meet the liquidity requirements. If'the Beneficiary does not provide the advice to the Trustee within the fifteen (15) day period, then the Trustee is authorized to liquidate those trust assets which it deems appropriate to meet the liquidity requirements based on the Prudent Investor Rule contained in section 5.01(B). During the Beneficiary's lifetime and unless the foregoing powers have been relinquished, the Trustee shall have no duty to review investments or to suggest investments and shall not be liable to any beneficiary of this trust or any heir of the Settlor for losses resulting from such investments or from failure to make investments while the Beneficiary retains these powers. Beneficiary, unless having relinquished this duty in writing, retains the obligation to review investments or make investment suggestions. Beneficiary may release her power to control trust investments by written instrument delivered to the Trustee and may reassume the power at any time by written instrument delivered to the Trustee. If the Beneficiary dies or the Trustee receives certificates of two state licensed physicians that Beneficiary cannot exercise any of these powers, Beneficiary shall be deemed to have released the powers and the Trustee shall have full power to take any such action, subject to the terms and conditions of the Prudent Investor Rule. Beneficiary shall be deemed to 10 have reassumed the powers if the Trustee receives certificates from two licensed physicians that Beneficiary has recovered the ability to exercise the powers. Beneficiary acting under this clause shall be deemed to have waived the doctor-patient privilege to the extent necessary to implement this clause. Failure of physician to comply with the Trustee in requests for information shall be deemed to be a release of the Beneficiary's retained authority to review accounts and make investment suggestion until such time as the physician complies. Any person may transact business with the Trustee without inquiring whether the Beneficiary has directed the action and without inquiring whether the Settlor has relinquished or become unable to exercise the power. (B) _Incorooration of Prudent Investor Rules Unless otherwise directed herein, the Trustee shall be subject to the Prudent Investor Rule (the "PHi") as adopted by the Commonwealth of Pennsylvania at 20 Pa.C.S.A~ §7201 et. seq., as hereby enacted or subsequently amended, to manage and invest the assets of the trust. The Settlors desire that the Trustee, consistent with the standards of the PIR, continuously assess the appropriate investment risk tolerance of the trust beneficiaries, and then invest the trust assets consistent with the purposes, terms, and other circumstances of the Trust and shall pursue an overall investment strategy reasonably suited to the Trust and the expressed intent of the Settlors. The Settlors believe, consistent with modem portfolio theory, that the trust total investment return will be determined primarily by the trust's asset allocation; not market timing or active management in security selection. The Settlors believe that the trust should diversify its investments with regard to assets classes and individual securities to avoid uncompensated risk. The Settlors do not intend to prohibit the Trustee from engaging in active management of trust assets where the Trustee reasonably believes active management can aid in achieving the desired balance between risk and return and the intent of the Trust. (C) Creation of Investment Policy Statement. The Settlors direct that any Trustee, in managing and investing the assets of the trust estate, establish, in writing, an appropriate investment policy statement. The investment policy statement shall be reviewed and updated at least annually. In making the investment policy statement, the Trustee shall consider and the Beneficiary shall address such issues as: the size of the trust assets; the intended duration of the trust; liquidity demands and schedules; the duration of the fiduciary relationship; the expected tax consequences of decisions and distributions between income and principal; the role each investment will play in the overall investment strategy; the special value or relationship of any particular asset to the overall intent of the trust; and, to the extent reasonably known, the income and resources of the beneficiaries and related trusts. 11 (D) Employment ofand Delegation to Investment A~ent. The Trustee may retain any professional investment counsel of the Trustee's choice or delegate investment responsibilities to any professional investment agent for any reason and regardless of the Trustee's own skills concerning investments; provided, however, a counsel so selected shall be either registered as an investment adviser with the U.S. Securities and Exchange Commission or a state chartered or national bank with fiduciary powers. If investment counsel is retained, the Trustee shall abide by the counsel's decision but shall .not be held liable or otherwise surcharged for losses directly attributable to investments made on the investment counsel's advise. While the Trustee retains investment counsel, the Trustee shall not be required to review trust investments or take action on trust investments unless the Trustee receives written instructions from investment counsel. The Trustee may, but shall not be required to demand a bond from any professional investment counsel or agent. The Trustee shall have the power exercisable in the Trustee's discretion to discharge such investment counsel and to employ other counsel or to administer the trust without such counsel. Consistent with the standards of the PIR, the Trustee shall have the responsibility to prudently select any investment counsel, to periodically review the performance of any investment counsel and to take appropriate action if apprized of facts clearly indicating that counsel is not performing competently. Furthermore, the Trustee shall not be held liable for any actions of the professional investment counsel or agent provided that the Trustee has exercised reasonable care in selecting such agent or counsel and has established a specific scope and term of delegation or responsibility for such professional counsel or agent. (E) Nonliability of Settlors for Directed Investments. The Settlors shall not be liable to any beneficiary or to any heir for the Beneficiary's acts or failure to act, except for willful misconduct or gross negligence, in directing the investments of the trust. (F) Beneficiary Directed Investments. Upon the death of the Beneficiary, the Trustee shall assume responsibility of investment management. However, the then-current income beneficiaries may select, in writing delivered to the Trustee, either the investments or the investment counsel for the Trust, provided that all income beneficiaries must agree to such listed investments and counsel in writing to the Trustee under such terms and conditions as the Trustee may require including but not limited to indemnification agreements. If the income beneficiaries under the Trust assume or otherwise accept such responsibility, then the Trustee shall be exempt from claims of the remaindermen for the investment decisions made by such beneficiaries or their investment counsel. 6.02. General Powers, In addition to such other powers and duties as may have been granted elsewhere in this Trust, but subject to any limitations contained elsewhere in this Trust, the Trustee shall have the following powers and duties: (A) In the management, care and disposition of this Trust, the Trustee shall have the 12 power to do all things and to execute such deeds, mortgages, instruments, and documents as may be deemed necessary and proper, including the following powers, all of which may be exercised without order of or report to any court: (1) To sell, exchange, or otherwise dispose of any property, real, personal or mixed, at any time held or acquired hereunder, at public or private sale, for cash or on terms, without advertisement, including the right to lease for any term notwithstanding the period of the Trust, and to grant options, including an option for a period beyond the duration of the Trust; and to execute such deeds or other instruments as are necessary. (2) To invest and reinvest all or any part of the Trust Estate in any common or preferred stocks, shares of investment trusts and investment companies, bonds, debentures, mortgages, deeds of trust, mortgage participations, notes, real estate, or other property the Trustee, in the Trustee's discretion, selects; provided that the Trustee may not invest in any stock or securities issued by the corporate Trustee or issued by a parent or affiliate company of such Trustee; in the manner that, under the circumstances then prevailing (specifically including, but not limited to, the general economic conditions and the anticipated needs of the Trust and its beneficiaries), persons of skill, prudence, and diligence, acting in a similar capacity and familiar with those matters would use in the conduct of an enterprise of similar character and similar aims, to attain the Settlor's goals under this trust agreement. (3) To retain for investment any property deposited with the Trustee hereunder. (4) To vote in person or by proxy any corporate stock or other security and to agree to or take any other action in regard to any reorganization, merger, consolidation, liquidation, bankruptcy or other procedure or proceedings affecting any stock, bond, note or other security held by this Trust. (5) To use lawyers, real estate brokers, accountants and other agents, if such employment is deemed necessary or desirable, and to pay reasonable compensation for their services. (6) To compromise, settle or adjust any claim or demand by or against the Trust and to agree to any rescission or modification of any contract or agreement affecting the Trust. (7) To renew any indebtedness, as well as to borrow money, and to secure the same by mortgaging, pledging or conveying any property of the Trust, 13 including the power to borrow from the Trustee (in the Trustee's individual capacity) at a reasonable rate of interest. (8) To retain any business interest transferred to the trustee, as shareholder, security holder, creditor, partner or otherwise, for any period of time whatsoever, even though the interest may constitute all or a large portion of the trust principal; to comply with the provisions of any agreement restricting transfer of the interest; to participate in the conduct of the related business or rely upon others to do so, and to take or delegate to others discretionary power to take any action with respect to its management and affairs which an individual could take as outright owner of the business or the business interest, including the voting of stock (by separate trust or otherwise regardless of whether that separate trust will extend for a term within or beyond the term of the trust) and the determination of all questions of policy; to execute and amend partnership agreements; to participate in any incorporation, reorganization, merger, consolidation, sale of assets, recapitalization, liquidation or dissolution of the business, or any change in its nature, or in any buy-sell, stock restriction, or stock redemption agreements; to invest in additional stock or securities of, or make secured, unsecured, or subordinated loans to, the business with trust funds; to take all appropriate actions to prevent identify, or respond to actual or threatened violations of any environmental law or regulation thereunder; to elect or employ with compensation, as directors, officers, employees, or agents of the business, any persons, including a trustee of any trust held under this instrument, or any d~rec,.or, officer, employee, or agent of a corporate trustee of any trust held under this instrument, without adversely affecting the compensation to which that trustee would otherwise be entitled; to rely upon reports of certified public accountants as to the operations and financial condition of the business, without independent investigation; to deal with and act for the business in any capacity (including in the case ora corporate trustee any banking or trust capacity and the loaning of money out of the trustee's own funds) and to be compensated therefor; and to sell or liquidate the business or any interest in the business. (9) To register any stock, bond or other security in the name of a nominee, without the addition of words indicating that such security is held in a fiduciary capacity, but accurate records shall be maintained showing that the stock, bond or other security is a trust asset and the Trustee shall be responsible for the acts of the nominee. (10) To set aside as a separate trust, to be held and administered upon the same terms as those governing the remaining trust property, any interests in property, for any reason, including but not limited to a concern that such property could cause potential liability under any federal, state, or local environmental law. (B) Whenever the Trustee is directed to distribute any trust principal in fee simple to a person who is then under twenty-one (21) years of age, the Trustee shall be authorized to hold such property in trust for such person until he becomes twenty-one (21) years of age, and in the meantime shall use such part of the income and the principal of the Trust as the Trustee may deem necessary to provide for the proper support and education of such person in the standard of living to which he has become accustomed. If such person should die before becoming twenty- one (21) years of age, the property then remaining in trust shall be distributed to the personal representative of such person's estate. (C) In making distributions from the Trust to or for the benefit of any minor or other person under a legal disability, the Trustee need not require the appointment ora guardian, but shall be authorized to pay or deliver the distribution to the custodian of such person, to pay or deliver the distribution to such person without the intervention of a guardian, to pay or deliver the distribution to the legal guardian of such person if a guardian has already been appointed, or to use the distribution for the benefit of such person. (D) In the distribution of the Trust and any division into separate trusts and shares, the Trustee shall be authorized to make the distribution and division in money or in kind or in both, regardless of the basis for income tax purposes of any property distributed or divided in kind, and the distribution and division made and the values established by the Trustee shall be binding and conclusive on all persons taking hereunder. The Trustee may, in making such distribution or division allot undivided interests in the same property to several trusts or shares. (E) fiat any time the total fair market value of the assets of any trust established or to be established hereunder is so small that the Trustee's annual fee for administering the trust would be equal to or less than the minimum annual fee set forth in the Trustee's regularly published fee schedule then, in effect, the Trustee in its discretion shall be authorized to terminate such trust or to decide not to establish such trust, and in such event the property then held in or to be distributed to such trust shall be distributed to the persons who are then or v~outd be entitled to the principal and/or income of such trust. If the amount of principal and/or income to be received by such persons is to be determined in the discretion of the Trustee, then the Trustee shall distribute the property among such of the persons to whom the Trustee is authorized to distribute principal and/or income, and in such proportions, as the Trustee in its discretion shall determine. (F) The Trustee shall be authorized to lend or borrow at an adequate rate of interest and with adequate security and upon such terms and conditions as the Trustee shall deem fair and equitable. (G) The Trustee shall be authorized to sell or purchase, at the fair market value as determined by the Trustee, any Trust property. (H) The Trustee shall have discretion to determine whether items should be charged or credited to income or principal or allocated between income and principal as Trustee may deem equitable and fair under all the circumstances, including the power to amortize or fail to amortize any part or all of any premium or discount, to treat any part or all of the profit resulting from the maturity or sale of any asset, whether purchased at a premium or at a discount, as income or principal or apportion the same between income and principal, to apportion the sales price of any asset between income and principal, to treat any dividend or other distribution on any investment as income or principal or to apportion the same between income and principal, to charge any expense against income or principal or apportion the same, and to provide or fail to provide a reasonable reserve against depreciation or obsolescence on any asset subject to depreciation or obsolescence, all as the Trustee may reasonably deem equitable and just under all of the circumstances. (I) The Trustee is hereby authorized and empowered to purchase such insurance policies as it deems appropriate. 6.03. Voting by Trustees. When the authority and power under this Trust is vested in two (2) or more Trustees or Co-Trustees, the authority and powers are to be held jointly or individually by the Trustees or Co-Trustees. 6.04. Trustees Power to Deal with Environmental Hazards. The Trustee shall have the power to use and expend the trust income and principal to (i) conduct environmental assessments, audits, and site monitoring to determine compliance with any environmental law or regulation thereunder; (ii) take all appropriate remedial action to contain, clean up or remove any environmental hazard including a spill, release, discharge or contamination, either on its own accord or in response to an actual or threatened violation of any environmental law or regulation thereunder; (iii) institute legal proceedings concerning environmental hazards or contest or settle legal proceedings brought by any local, state, or federal agency concerned with environmental compliance, or by a private litigant; (iv) comply with any local, state or federal agency order or court order directing an assessment, abatement or cleanup of any environmental hazards; and (v) employ agents, consultants and legal counsel to assist or perform the above undertakings or actions. Any expenses incurred by the trustee under this paragraph may be charged against income or principal as the trustee shall determine. ARTICLE VII. SPENDTHRIFT PROVISION 7.01. General Provisions, No beneficiary shall have the power to anticipate, encumber or transfer his interest in the Trust Estate in any manner other than by the valid exercise of a Power of Appointment. No part &the Trust Estate shall be liable for or charged with any debts, contracts, liabilities or torts of a beneficiary or subject to seizure or other process by any creditors 16 of a beneficiary, including but not limited to creditors who are public or private entities with claims arising from the provision of medical and/or residential care and services. ARTICLE VIII, CONSTRUCTION OF TRUST 8.01. Choice of Law. This Trust shall be administered and interpreted in accordance with the laws of the Commonwealth of Pennsylvania. 8.02. Code. Unless othenvise stated, all references in this Trust to section and chapter numbers are to those of the Internal Revenue Code of 1986, as amended, or corresponding provisions of any subsequent federal tax laws applicable to this Trust. 8.03. Other Terms. Unless the context Otherwise requires, the use of one or more genders in the text includes all other genders, and the use of either the singular or the plural in the text includes both the singular and the plural. 8.04. Exoneration of Truste,-. No Trustee shall be liable for any loss or depreciation in value sustained by the Trust as a result of the Trustee retaining any property upon which there is later discovered to by hazardous materials or substances requiring remedial action pursuant to any federal, state, or local environmental law, unless the Trustee contributed to the loss or depreciation in value through willful default, willful misconduct, or gross negligence. 8.05. Indemnification of Trustee Upon Distributio,. Notwithstanding any contrary provision in this Trust Agreement, the Trustee may withhold a distribution to a beneficiary until receiving from the beneficiary an indemnification an agreement in which the beneficiary agrees to indemnify the Trustee against any claims filed against the Trustee as an "owner" or "operator" under the Comprehensive Environmental Response, Compensation and Liability Act of 1980, as from time to time amended, or any regulation thereunder. 8.06. Captions. The underlined captions set forth in this Agreement at the beginning of the various divisions hereof are for convenience of reference only and shall not be deemed to define or limit the provisions hereof or to affect in any way their construction and application. 8.07. Situs of Trust. The Trust shall have its legal situs at Cumberland County, Pennsylvania. ARTICLE IX. COMPENSATION OF TRUSTEE AND APPOINTMENT OF SUCCESSOR TRUSTEE 9.01. ~. The Trustee shall receive as its compensation for the services performed hereunder that sum of money which the Trustee normally and customarily charges for 17 performing similar services during the time which it performs these services. 9.02. Removal of Trustee. The Beneficiary, ERIKA L. SWARTZENTRUBER, may remove the Trustee at any time or times, with or without cause, upon thirty (30) days' written notice given to the current Trustee. Upon the removal of the Trustee, a successor Trustee shall be appointed in accordance with the terms set forth in Paragraph 9.03. 9.03. .S. uccessor Truste~. The Trustee may resign at any time upon thirty (30) days' written notice given to the Settlors, DEIRDRE ANN FOX and DALE M. SWARTZENTRUBER and the Beneficiary, ERIKA L. SWARTZENTRUBER. Upon the death, resignation, removal or incapacity of the Trustee, a successor trustee may be appointed by the Beneficiary, ERIKA L. SWARTZENTRUBER. The successor Trustee shall be a financially sound and competent corporate Trustee. Any successor trustee thus appointed, or, if the Trustee shall merge with or be consolidated with another corporate fiduciary, then such corporate fiduciary, shah succeed to all the duties 'and to ah the powers, including discretionary powers, herein granted to the Trustee. ARTICLE X. PERPETUITIES CLAUSE 10.01. General Provisions. Notwithstanding anything to the contrary in this Trust, each disposition the Settlors have made here, legal or equitable, to the extent it can be referred in its postponement of becoming a vested interest to a duration measured by some life or lives in being at the time of the Beneficiary ERIKA L. SWARTZENTRUBER,s death is definitely to vest in interest, although not necessarily in possession, not later than twenty-one (21) years at~er such lives (and any period of gestation involved); or, to the extent it cannot be referred in any such postponement to such lives, is to so vest not later than twenty-one (21) years from the time of ERIKA L. SWARTZENTRUBER,s death. IN WITNESS WHEREOF, the Settlors and Trustee have hereunto set their hands and seals as of/~day and year first above written. DEIRDRE ANN~OX~ SI~TTLOR DALE M. SWARTZENTRUBER~SETTLOR 18 COMMONWEALTH OF PENNSYLVANIA COUNTY OV t d SS: On this, the/~/~b~ay of March, 2000, before me, a Notary Public, the undersigned officer, personally appeared LOWELL R. GATES, known to me (or satisfactorily proven) to be a member of the bar of the highest court of said State and a subscribing witness to the within trust agreement, and certified that he was personally present when DEIRDRE ANN FOX and the above witnesses, whose names are subscribed to the within trust agreement executed the same, and that said persons acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Public -- My Commission Expires: Notadal Seal Traci L. Sepkovic, Notary Public Lemoyne Bom, Cumberland County My Commission Expires July 7, 2003 Member, Pennsylvania Association o/Notaries STATE OF ILLINOIS COUNTY OF SS: On this, the P,q day of March, 2000, before me, a Notary Public, the undersigned officer, personally appeared DALE M. SWARTZENTRUBER, whose name is subscribed to the within instrument and who executed the same, and that said person acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. "OFFICIAL SEAL,, CAROL L. WILLIAMS . Notary Public, State of Illinois My Commission Expires Feb. 5, 20..0! Notary Public My Commission Expires: .2 - 3--0 / 19 The foregoing Trust Agreemem was delivered, and is hereby accepted, at Lemoyne, Pennsylvania, on the .~/ day of March, 2000. ATTEST: COMMUNITY TRUST COMPANY, TRUSTEE SENIOR VICE-PRESIDENT AND TRUST MANAGER 2O SCHEDULE "A" SCHEDULE REFERRED TO IN THE ANNEXED TRUST AGREEMENT DATED MARCHa~_, 2000 FROM DEIRDRE ANN FOX AND DALE M. SWARTZENTRUBER, SE'VFLORS TO COMMUNITY TRUST COMPANY, TRUSTEE PROPERTY DESCRIPTION: COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS COURT DIVISION FIRST AND FINAL ACCOUNT OF Community Trust Company, the Trustee For TRUST OF ERIKA L. SWARTZENTRUBER (Special Needs Trust), Start of Trust: Date of Appointment~ Accounting for the Period: March 31, 2000 March 31, 2000 March 31, 2000 to December 31, 2001 Purpose of Account: Community Trust Company, Trustee, offers this account to acquaint interested parties with the transactions that have occurred during his/her administration. It is important that the account be carefully examined. Requests for additional information, or questions, or objections, can be discussed with,: Bridget M. Whitley, Esq. Keefer, Wood, Allen & Rahal 210 Walnut Street PO Box 11963 Harrisburg, PA 17108-1963 (717) 255 - 8000 Principal Receipts Net Loss on Sales or Other Disposition Summary of Account Page 3 4 Less Disbursements: Administration Expenses Fees and Commissions Balance Before Distributions Distributions to Beneficiaries Principal Balance on Hand For Information: Investments Made Changes in Investment Holdings Income Receipts Sales or Other Dispositions Less Disbursements: Administration Expenses Balance Before Distributions Distributions to Beneficiaries Income Balance on Hand Combined Balance on Hand For Information: Investments Made Changes in Investment Holdings Principal Unpaid Expenses 9 $ 12 3O 32 33 39 43 $ 44 50 51 51 31 65.00 19~165.60 21 .52 714,915.05 258,354.03 456,561.02 19,230.60 437,330.42 160~911 .24 276,419.18 $ 5,929.43 0.00 5,929.43 21.52 $ 5,907.91 5~632.07 275.84 $ 276,695.02 $ 1 23,208.88 (1) Total Balance on Hand Checking/Savinqs Accounts Commerce Bank Money Market/CMA Accounts Alliance Capital Reserves Annuities Jackson National Life Insurance Company Annuity Inventory Value $ 16,752.27 109,942.75 150,000.00 $ 276,695.02 Total Page 1 (2) Receipts of Principal Assets Received by the Trustee as of 03/31/2000 Date of Inception of Trust. Cash Initial principal of trust donated by Deirdre Ann Fox and Dale M. Swartzentruber Total Cash Total Inventory Receipts Subsequent to Inventory 03/29/2001 Additional contribution to trust made by Dale Swartzentruber 0~/18/2001 Additional cash contributed by Dale Swartzentruber 05/02/2001 Additional contribution by Deirdre Fox Total Subsequent Receipts Total Receipts of Principal 691 ~ 91 5.05 $ $ 10,000.00 3,000.00 10~000.00 $ $ Inventory Value 03/31/2000 691~915.05 691~915.05 23~000.00 714,915.05 Page 1 (3) Gains and Losses on Sales or Other Dispositions Date Description 05/05/2000 Exchange: 300 Shs. MCI Worldcom Inc. Name changed from MCI Worldcom, Inc. to Worldcom Inc. GA New For 300 Shs. Worldcom, Inc. GA New Net Proceeds $ Carried at 12,549.00 12f549.00 10/05/2000 Spin Off: Net Gain Lucent Technologies, Inc. Spin-off of Avaya, Inc. from Lucent Technologies, Inc. To 41.6667 Shs. Avaya, Inc. Net Proceeds $ Carried at 1,527.75 1~527.75 10/06/2000 Sale: 0.6667 Shs. Avaya, Inc. Cash in lieu of fractional share Inventoried @ $ Net Proceeds 11/16/2000 Sale: 500 Shs. Safeguard Scientific Inc. Inventoried @ $ Net Proceeds 24.45 10.51 23,742.75 6f913.26 02/15/2001 Exchange- 200 Shs. SDL, Inc. JDS Uniphase shares received upon merger with SDL, Inc. For 380 Shs. JDS Uniphase Corp. Net Proceeds $ 30,811.50 Carried at 30~811.50 Net Loss 13.94 16,829.49 Page 1 (4) Date Gains and Losses on Sales or Other Dispositions (Continued) Description Net Gain Net Loss 03/29/2001 Collection: Additional contribution to trust made by Dale Swartzentruber Deposit cash to trust cash account Net Proceeds $ 10,000.00 Carried at 10~000.00 04/18/2001 Collection: Additional cash contributed by Dale Swartzentruber Deposit of cash contribution to trust cash account Net Proceeds $ 3,000.00 Carried at 3,000.00 05/02/2001 Collection: Additional contribution by Deirdre Fox Deposit of cash contribution to trust cash account Net Proceeds $ 10,000.00 Carried at 10~000.00 06/14/2001 Spin Off: Worldcom, Inc. GA New Distribution of MCI Tracking stock by WCOM To 12 Shs. MCI Tracking stock Net Proceeds Carried at 08/16/2001 Sale: 400 Altera Corp. Inventoried @ $ Net Proceeds Shs . 488.16 488.16 18,149.00 12~215.59 08/17/2001 Sale: 300 Shs. Applied Materials, Inc. Inventoried @ $ 29,786.50 Net Proceeds 13~313.55 5,933.41 16,472.95 Page 2 (5) Gains and Losses on Sales or Other Dispositions (Continued) Date Description Net Gain Net Loss 08/17/2001 Sale: 41 Avaya, Inc. Inventoried @ $ Net Proceeds Shs 1,503.30 453.63 08/17/2001 Sale: 300 Shs Digital Island, Inc. Inventoried @ $ Net Proceeds 9,099.00 989.96 08/17/2001 Sale: 800 Shs Ericsson LM Tel Co. ADR Inventoried @ $ 16,199.00 Net Proceeds 4~343.85 08/17/2001 Sale: 300 Shs Fleetboston Financial Corp. Inventoried @ $ 11,911.50 Net Proceeds 11~210.62 08/17/2001 Sale: 400 Shs Intel Corp., common Inventoried @ $ Net Proceeds 08/17/2001 Sale: 960 Shs JDS Uniphase Corp. Inventoried @ $ Net Proceeds 24,061.50 12f159.59 50,885.50 8,644.51 08/17/2001 Sale: 500 Shs Lucent Technologies, Inc. Inventoried @ $ 26,371.25 Net Proceeds 3,220.89 08/17/2001 Sale: 600 Shs Nextel Communications, Inc. Class A Inventoried @ $ 31,999.00 Net Proceeds 8~705.70 1,049 67 8,109 04 11,855 15 700 88 11,901 91 42,240 99 23,150 36 23,293.30 Page 3 (6) Gains and Losses on Sales or Other Dispositions (Continued) Date Description Net Gain Net Loss 08/17/2001 Sale: 800 Shs. Nortel Networks Corp. Inventoried @ $ Net Proceeds 08/17/2001 Sale: 300 Shs. Procter & Gamble Co. Net Proceeds Inventoried @ 08/17/2001 Sale: 300 Shs. Redback Networks, Inc. Inventoried @ $ Net Proceeds 42,574.00 5f719.80 21,710.27 21f567.75 $ 19,899.00 1~817.93 08/17/2001 Sale: 300 Shs. SBA Communications Corp., Class A Inventoried @ $ Net Proceeds 08/17/2001 Sale: 200 Shs. 12,005.25 5~375.82 Scientific Atlanta, Inc. Inventoried @ $ 12,774.00 Net Proceeds 5~271.82 08/17/2001 Sale: 300 Shs. Siebel Systems, Inc. Inventoried @ $ Net Proceeds 08/17/2001 Sale: 300 Shs. Siebel Systems, Inc. Inventoried @ $ Net Proceeds 08/17/2001 Sale: 300 Shs. Worldcom, Inc. GA New Inventoried @ $ Net Proceeds 18,330.75 8~520.72 18,330.75 8~521.71 12,060.84 4,160.86 142.52 36,854.20 18,081 .07 6,629.43 7,502.18 9,810.03 9,809.04 7,899.98 Page 4 (7) Gains and Losses on Sales or Other Dispositions (Continued) Date Description Net Gain Net Loss 08/17/2001 Sale: 12 Shs. MCI Tracking stock Inventoried @ $ Net Proceeds 488.16 128.63 359.53 Total Gains and Losses Less Gain Net Loss 142.52 $ 258,496.55 142.52 $ 258,354.03 Page 5 (8) Date Paid 04/17/2000 05/01/2000 09/11/2000 02/15/2001 08/15/2001 04/12/2000 06/01/2000 06/08/2000 07/12/2000 07/12/2000 08/14/2000 Disbursements of Principal Administration Expenses Pershing Securities Miscellaneous fee paid to custodian Pershing Securities Wire transfer fee Commerce Bank Wire transfer fee Pershing Securities Reorganization fee in connection with SDL Inc. merger with JDS Uniphase Commerce Bank Mail courier fee Total Administration Expenses Fees and Commissions Community Trust Company Trustee fee for month ending 3/31/00 Community Trust Company Trustee fee for month ending 4/30/00 Community Trust Company Trustee fee for month ending 5/31/oo Community Trust Company Trustee fee for month ending 6/30/00 National Planning Corporation Management fee Community Trust Company Trustee fee for month ending 7/31/00 13.00 17.00 17.00 5.00 13.00 733.59 766.40 683.08 650.93 1,936.72 687.04 Amount Paid 65.00 Page 1 (9) Date Paid 09/11/2000 10/12/2000 10/19/2000 11/08/2000 12/12/2000 Ol/lO/2OOl 01/23/2001 02/09/2001 03/13/2001 04/11/2001 04/20/2001 05/09/2001 Disbursements of Principal Fees and Commissions Community Trust Company Trustee fee for month ending 8/31/00 Community Trust Company Trustee fee for month ending 9/30/00 National Planning Corporation Management fee Community Trust Company Trustee fee for month ending 10/31/00 Community Trust Company Trustee fee for month ending 11/30/00 Community Trust Company Trustee fee for month ending 12/31/00 National Planning Corporation Management fee Community Trust Company Trustee fee for month ending 1/31/01 Community Trust Company Trustee fee for month ending 2/28/01 Community Trust Company Trustee fee for month ending 3/31/01 National Planning Corporation Management fee Community Trust Company Trustee fee for month ending 4/30/01 (Continued) 735.39 647.24 1,634.47 578.69 471.04 435.81 925.42 467.15 361.57 323.75 581.03 342.08 Amount Paid Page 2 (10) Date Paid 06/14/2001 07/13/2001 07/16/2001 O8/lO/2OOl 09/13/2001 10/11/2001 10/18/2001 11/13/2001 12/14/2001 12/24/2001 Disbursements of Principal (Continued) Fees and Commissions Community Trust Company Trustee fee for month ending 5/31/01 Community Trust Company Trustee fee for month ending 6/30/01 National Planning Corporation Management fee Community Trust Company Trustee fee for month ending 7/31/01 Community Trust Company Trustee fee for month ending 8/31/01 Community Trust Company Trustee fee for month ending 9/30/01 National Planning Corporation Management fee Community Trust Company Trustee fee for month ending 10/31/01 Community Trust Company Trustee fee for month ending 11/30/01 Keefer, Wood, Allen & Rahal, LLP Fees and disbursements in connection with preparation of the First and Final Accounting Total Fees and Commissions Total Principal Disbursements 330.18 311.23 614.80 298.67 289.46 287.88 505.60 261.11 257.53 3~047.74 Amount Paid 19¢165.60 19,230.60 Page 3 (11) Distributions of Principal to Beneficiaries Distribution Value Pursuant to "Article 5.01(c)" Under the Trust, the following distributions were made to: Erika L. Swartzentruber 04/28/2000 Cash Distribution f/b/o beneficiary; paid to MBNA America 19,952.84 04/28/2000 Cash Distribution f/b/o beneficiary; paid to Bryant & Associates 250.00 04/28/2000 Cash Distribution f/b/o beneficiary; paid to Laventry Law Office 85.82 04/28/2000 Cash Distribution f/b/o beneficiary; paid to Centre Psychology Group 125.00 04/28/2000 Cash Distribution f/b/o beneficiary; paid to CBCS 180.00 04/28/2000 Cash Distribution f/b/o beneficiary; paid to Progessive Auto Insurance 139.58 04/28/2000 Cash Distribution f/b/o beneficiary; paid to Centre Equine Practice 1,200.00 04/28/2000 Cash Distribution f/b/o beneficiary; paid to Allegheny Power for electric service 59.00 04/28/2000 Cash Distribution f/b/o beneficiary; paid to Columbia Gas of Pennsylvania for gas service 197.66 Page 1 (12) Distributions of Principal to Beneficiaries (Continued) Distribution Value (Continued from previous page) 04/28/2000 Cash Distribution f/b/o beneficiary; paid to Bell Atlantic PA 54.04 05/05/2000 Cash Distribution f/b/o beneficiary; paid to PNC Bank for payoff of account 19,378.82 05/05/2000 Cash Distribution f/b/o beneficiary; paid to PNC Bank for payoff of account 18,689.32 05/05/2000 Cash Distribution f/b/o beneficiary; paid to Pleasant Glen for monthly rent of apartment and storage garage 610.00 05/25/2000 Cash Distribution f/b/o beneficiary; paid to Allegheny Power for electric service 58.00 05/25/2000 Cash Distribution f/b/o beneficiary; paid to Columbia Gas of Pennsylvania for gas service 59.95 05/25/2000 Cash Distribution f/b/o beneficiary; paid to Pleasant Glen for monthly rent on apartment and storage garage 610.00 05/31/2000 Cash Distribution f/b/o beneficiary; paid to Progressive Northern Insurance Company for automobile insurance 159.22 Page 2 (13) Distributions of Principal to Beneficiaries (Continued) Distribution Value (Continued from previous page) 06/02/2000 Cash Distribution f/b/o beneficiary; paid to Margaret Holsinger for in-home nursing services $ 300.00 06/06/2000 Cash Distribution f/b/o beneficiary; paid to CPO2 Billing Center 06/06/2000 Cash Distribution f/b/o beneficiary; paid to AT & T Cable Services 163.00 103.23 06/08/2000 Cash Distribution f/b/o beneficiary; paid to Progressive Northern Insurance Company for automobile insurance 169.75 06/12/2000 Cash Distribution f/b/o beneficiary; paid to Allegheny Power for electric service 61 .72 06/26/2000 Cash Distribution f/b/o beneficiary; paid to Columbia Gas of Pennsylvania 06/26/2000 Cash Distribution f/b/o beneficiary; paid to Pleasant Glen for apartment and storage garage rent 06/30/2000 Cash Distribution f/b/o beneficiary; paid to Margaret Holsinger for in-home nursing services 30.96 610.00 300.00 Page 3 (14) Distributions of Principal to Beneficiaries (Continued) (Continued from previous page) 07/12/2000 Cash Distribution f/b/o beneficiary; paid to Allegheny Power for electric service Distribution Value 53.00 07/14/2000 Cash Distribution f/b/o beneficiary; paid to Bell Atlantic-PA 50.28 07/25/2000 Cash Distribution f/b/o beneficiary; paid to Columbia Gas of Pennsylvania 30.12 07/25/2000 Cash Distribution f/b/o beneficiary; paid to Pleasant Glen for apartment and storage garage rent 610.00 08/02/2000 Cash Distribution f/b/o beneficiary; paid to Margaret Holsinger for in-home nursing services 300.00 08/03/2000 Cash Distribution f/b/o beneficiary; paid to Progressive Northern Insurance Company for automobile insurance 190.28 08/14/2000 Cash Distribution f/b/o beneficiary; paid to Allegheny Power 52.00 08/14/2000 Cash Distribution f/b/o beneficiary; paid to Bell Atlantic-PA 51 .07 Page 4 (15) Distributions of Principal to Beneficiaries (Continued) Distribution Value (Continued from previous page) 08/15/2000 Cash Distribution f/b/o beneficiary; paid to Heilig-Meyers for purchase of reclining chair 673.05 08/15/2000 Cash Distribution to beneficiary 08/25/2000 Cash Distribution f/b/o beneficiary; paid to Pleasant Glen for apartment and storage garage rent 09/01/2000 Cash Distribution f/b/o beneficiary; paid to Margaret Holsinger for in-home nursing services 200.00 610.00 300.00 09/05/2000 Cash Distribution f/b/o beneficiary; paid to Progressive Northern Insurance Company for automobile insurance premium 09/06/2000 Cash Distribution f/b/o beneficiary; paid to AT&T for cable television service 174.75 135.23 09/12/2000 Cash Distribution f/b/o beneficiary; paid to Allegheny Power 54.00 09/14/2000 Cash Distribution f/b/o beneficiary; paid to Verizon 09/25/2000 Cash Distribution f/b/o beneficiary; paid to Columbia Gas of Pennsylvania 52.19 30.13 Page 5 (16) Distributions of Principal to Beneficiaries (Continued) (Continued from previous page) 09/25/2000 Cash $ Distribution f/b/o beneficiary; paid to Pleasant Glen for monthly rent on apartment and storage garage 09/29/2000 Cash Distribution f/b/o beneficiary; paid to AT & T for cable service Distribution Value 610.00 36.80 10/03/2000 Cash Distribution f/b/o beneficiary; paid to Gairy H. Thom for purchase of computer 12/04/2000 Cash Distribution f/b/o beneficiary; paid to Progressive Northern Insurance Company for automobile insurance premium 12/04/2000 Cash Distribution f/b/o beneficiary; paid to Jennifer Nadonicek for massage therapy 12/04/2000 Cash Distribution f/b/o beneficiary; paid to Margaret Holsinger for in-home nursing services 5,000.00 174.75 270.00 300.00 12/26/2000 Cash Distribution f/b/o beneficiary; paid to Columbia Gas of Pennsylvania 12/26/2000 Cash Distribution f/b/o beneficiary; paid to Pleasant Glen for apartment and storage garage rent 124.62 610.00 Page 6 (17) Distributions of Principal to Beneficiaries (Continued) Distribution Value (Continued from previous page) 12/29/2000 Cash Distribution f/b/o beneficiary; paid to AT & T for cable television service 58.50 01/02/2001 Cash Distribution f/b/o beneficiary; paid to Jennifer Nadonicek for massage therapy 270.00 01/02/2001 Cash Distribution f/b/o beneficiary; paid to Margaret Holsinger for in-home nursing services 300.00 01/08/2001 Cash Distribution f/b/o beneficiary; paid to Progressive Northern Insurance Company for automobile insurance premium 01/10/2001 Cash Distribution f/b/o beneficiary; paid to Household Credit Services for Mastercard account 233.75 1,829.98 01/1 0/2001 Cash Distribution f/b/o beneficiary; paid to Allegheny Power 54.00 01/12/2001 Cash Distribution f/b/o beneficiary; paid to Verizon 01/25/2001 Cash Distribution f/b/o beneficiary; paid to Columbia Gas of Pennsylvania 01/25/2001 Cash Distribution f/b/o beneficiary; paid to Pleasant Glen for apartment and storage garage rent 27.85 162.23 610.00 Page 7 (18) Distributions of Principal to Beneficiaries (Continued) Distribution Value (Continued from previous page) 01/31/2001 Cash Distribution f/b/o beneficiary; paid to AT & T' for cable television service 67.38 02/01/2001 Cash Distribution f/b/o beneficiary; paid to Jennifer Nadonicek for massage therapy 270.00 02/02/2001 Cash Distribution f/b/o beneficiary; paid to Margaret Holsinger for in-home nursing services 300.00 02/06/2001 Cash Distribution f/b/o beneficiary; paid to Progressive Northern Insurance Company for automobile insurance premium 164.64 02/08/2001 Cash Distribution f/b/o beneficiary; paid to Household Credit Services for Mastercard account 1,210.18 02/12/2001 Cash Distribution f/b/o beneficiary; paid to Allegheny Power 55.00 02/14/2001 Cash Distribution f/b/o beneficiary; paid to Verizon 35.35 02/23/2001 Cash Distribution f/b/o beneficiary; paid to Columbia Gas of Pennsylvania 133.32 02/23/2001 Cash Distribution f/b/o beneficiary; paid to Pleasant Glen for apartment and storage garage rent 610.00 Page 8 (19) Distributions of Principal to Beneficiaries (Continued) (Continued from previous page) 02/28/2001 Cash Distribution f/b/o beneficiary; paid to AT & T for cable television service Distribution Value 58.40 03/01/2001 Cash Distribution f/b/o beneficiary; paid to Jennifer Nadonicek for massage therapy 03/02/2001 Cash Distribution f/b/o beneficiary; paid to Margaret Holsinger for in-home nursing services 270.00 300.00 03/29/2001 Cash Distribution f/b/o beneficiary; paid to Theresa Rider for attendant care services rendered while beneficiary in vocational rehabilitation 250.00 03/30/2001 Cash Distribution f/b/o beneficiary; paid to AT & T for cable television service 03/30/2001 Cash Distribution f/b/o beneficiary; paid to Household Credit Services for Mastercard account 67.28 685.26 04/02/2001 Cash Distribution f/b/o beneficiary; paid to Jennifer Nadonicek for massage therapy 04/02/2001 Cash Distribution f/b/o beneficiary; paid to Margaret Holsinger for in-home nursing services 270.00 300.00 Page 9 (20) Distributions of Principal to Beneficiaries (Continued) Distribution Value (Continued from previous page) 04/03/2001 Cash Distribution f/b/o beneficiary; paid to Progressive Northern Insurance Company for automobile insurance premium 04/18/2001 Cash Distribution f/b/o beneficiary; paid to Allegheny Power 164.70 54.00 04/25/2001 Cash Distribution f/b/o beneficiary; paid to Columbia Gas of Pennsylvania 04/25/2001 Cash Distribution f/b/o beneficiary; paid to Pleasant Glen for apartment and storage garage rent 04/30/2001 Cash Distribution f/b/o beneficiary; paid to AT & T for cable television service 113.33 610.00 71 .72 05/02/2001 Cash Distribution f/b/o beneficiary; paid to Household Credit Services for Mastercard account 3,251.00 05/02/2001 Cash Distribution f/b/o beneficiary; paid to Jennifer Nadonicek for massage therapy 05/02/2001 Cash Distribution f/b/o beneficiary; paid to Margaret Holsinger for in-home nursing services 270.00 300.00 Page 1 0 ( 21 ) Distributions of Principal to Beneficiaries (Continued) Distribution Value (Continued from previous page) 05/03/2001 Cash Distribution f/b/o beneficiary; paid to Progressive Northern Insurance Company for automobile insurance premium 05/11/2001 Cash Distribution f/b/o beneficiary; paid to Allegheny Power 164.70 56.00 05/14/2001 Cash Distribution f/b/o beneficiary; paid to Verizon 05/24/2001 Cash Distribution f/b/o beneficiary; paid to Columbia Gas of Pennsylvania 05/24/2001 Cash Distribution f/b/o beneficiary; paid to Pleasant Glen for apartment and storage garage rent 05/31/2001 Cash Distribution f/b/o beneficiary; paid to AT & T for cable television service 37.69 90.19 610.00 58.40 05/31/2001 Cash Distribution f/b/o beneficiary; paid to Household Credit Services for Mastercard account 1 ,716.06 06/01/2001 Cash Distribution f/b/o beneficiary; paid to Jennifer Nadonicek for massage therapy 06/01/2001 Cash Distribution f/b/o beneficiary; paid to Margaret Holsinger for in-home nursing services 270.00 300.00 Page 11 (22) Distributions of Principal to Beneficiaries (Continued) (Continued from previous page) 06/05/2001 Cash Distribution f/b/o beneficiary; paid to Progressive Northern Insurance Company for automobile insurance premium Distribution Value 164.70 06/14/2001 Cash Distribution f/b/o beneficiary; paid to Center for Travel for vacation expenses including meals, transporation and accomodations 5,616.66 06/14/2001 Cash Distribution f/b/o beneficiary; paid to Allegheny Power 53.00 06/14/2001 Cash Distribution f/b/o beneficiary; paid to AT &T@Home 122.25 06/14/2001 Cash Distribution f/b/o beneficiary; paid to Verizon 39.22 06/25/2001 Cash Distribution f/b/o beneficiary; paid to Columbia Gas of Pennsylvania 56.32 06/25/2001 Cash Distribution f/b/o beneficiary; paid to Pleasant Glen for apartment and storage garage rent 610.00 06/29/2001 Cash Distribution f/b/o beneficiary; paid to AT & T for cable television service 71 .72 Page 1 2 ( 23 ) Distributions of Principal to Beneficiaries (Continued) (Continued from previous page) 07/03/2001 Cash Distribution f/b/o beneficiary; paid to Jennifer Nadonicek for massage therapy 07/03/2001 Cash Distribution f/b/o beneficiary; paid to Margaret Holsinger for in-home nursing services Distribution Value 270.00 300.00 07/05/2001 Cash Distribution f/b/o beneficiary; paid to Progressive Northern Insurance Company for automobile insurance premium 164.70 07/16/2001 Cash Distribution f/b/o beneficiary; paid to Verizon 39.36 07/26/2001 Cash Distribution f/b/o beneficiary; paid to Pleasant Glen for apartment and storage garage rent 610.00 08/01/2001 Cash Distribution f/b/o beneficiary; paid to AT & T for cable television service 62.84 08/02/2001 Cash Distribution f/b/o beneficiary; paid to Jennifer Nadonicek for massage therapy 08/02/2001 Cash Distribution f/b/o beneficiary; paid to Margaret Holsinger for in-home nursing services 270.00 300.00 Page 1 3 ( 24 ) Distributions of Principal to Beneficiaries (Continued) (Continued from previous page) 08/06/2001 Cash Distribution f/b/o beneficiary; paid to Progressive Northern Insurance Company for automobile insurance premium Distribution Value 164.70 08/14/2001 Cash Distribution f/b/o beneficiary; paid to Allegheny Power 51 .00 08/14/2001 Cash Distribution f/b/o beneficiary; paid to Verizon 44.28 08/21/2001 Cash Distribution f/b/o beneficiary; paid to Jeremy Smutz as reimbursement for various expenses, including computer repair and clothing purchases 1,200.00 08/30/2001 Cash Distribution f/b/o beneficiary; paid to AT & T for cable television service 62.84 09/25/2001 Cash Distribution f/b/o beneficiary; paid to Pleasant Glen for apartment and storage garage rental 610.00 10/03/2001 Cash Distribution f/b/o beneficiary; paid to Jennifer Nadonicek for massage therapy 10/03/2001 Cash Distribution f/b/o beneficiary; paid to Margaret Holsinger for in-home nursing services 270.00 300.00 Page 14 (25) Distributions of Principal to Beneficiaries (Continued) Distribution Value (Continued from previous page) 10/12/2001 Cash Distribution f/b/o beneficiary; paid to Lisa Hunsicker for in-home nursing services 992.00 10/12/2001 Cash Distribution f/b/o beneficiary; paid to Linda Hanson for in-home nursing services 200.00 10/12/2001 Cash Distribution to beneficiary for gifts purchased for others 1,850.00 10/12/2001 Cash Distribution f/b/o beneficiary; paid to Allegheny Power for electric service 51 .00 10/12/2001 Cash Distribution f/b/o beneficiary; paid to Verizon for telephone service 45.36 10/25/2001 Cash Distribution f/b/o beneficiary; paid to Pleasant Glen for monthly rent on apartment and storage garage 10/31/2001 Cash Distribution f/b/o beneficiary; paid to Lisa Hunsicker for in-home nursing services 625.00 500.00 11/02/2001 Cash Distribution f/b/o beneficiary; paid to Linda Hanson for in-home nursing care 200.00 Page 15 (26) Distributions of Principal to Beneficiaries (Continued) (Continued from previous page) 11/02/2001 Cash Distribution f/b/o beneficiary; paid to Jennifer Nadonicek for massage therapy 11/07/2001 Cash Distribution f/b/o beneficiary; paid to Lisa Hunsicker for in-home nursing services Distribution Value 270.00 300.00 11/21/2001 Cash Distribution f/b/o beneficiary; paid to Lisa Hunsicker for in-home nursing care 300.00 11/26/2001 Cash Distribution f/b/o beneficiary; paid to Pheasant Glen for monthly rental of apartment and storage garage 11/30/2001 Cash Distribution f/b/o beneficiary; paid to AT & T 11/30/2001 Cash Distribution f/b/o beneficiary; paid to AT & T @Home 625.00 62.84 40.75 11/30/2001 Cash Reimbursement for expenses paid for Palm Pilot, winter coat, sheets, comforter and vacuum cleaner 970.00 12/03/2001 Cash Distribution f/b/o beneficiary; paid to Linda Hanson for in-home nursing care 200.00 Page 16 (27) Distributions of Principal to Beneficiaries (Continued) Distribution Value (Continued from previous page) 12/03/2001 Cash Distribution f/b/o beneficiary; paid to Jennifer Nadonicek for massage therapy 270.00 12/05/2001 Cash Distribution f/b/o beneficiary; paid to Lisa Hunsicker for in-home nursing care 300.00 12/05/2001 Cash Distribution f/b/o beneficiary; paid to Progressive Norther Insurance Co. for monthly auto insurance premium 164.70 12/14/2001 Cash Distribution f/b/o beneficiary; paid to Allegheny Power 51 .00 12/14/2001 Cash Distribution f/b/o beneficiary; paid to Verizon 43.91 12/19/2001 Cash Distribution f/b/o beneficiary; paid to Lisa Hunsicker for in-home nursing care 300.00 12/20/2001 Cash Distribution to beneficiary for Christmas gifts 500.00 12/26/2001 Cash Distribution f/b/o beneficary; paid to Pheasant Glen for monthly rent due on apartment and storage garage Pursuant to "Article 5.02" Under the Trust, the following distributions were made to: 625.00 $ 111,911.24 Page 17 (28) Distributions of Principal to Beneficiaries (Continued) Distribution Value (Continued from previous page) Dale M. Swartzentruber 05/01/2000 Cash Exercise of general power of appointment $ 32,000.00 Pursuant to "Article 5.04" Under the Trust, the followinq distributions were made to: Violet Sims 05/05/2000 Cash Exercise of special power of appointment by Erika Swartzentruber 10,000.00 Cheryl Adams 05/05/2000 Cash Exercise of special power of appointment by Erika Swartzentruber 5,000.00 Linda Hanson 05/05/2000 Cash Exercise of special power of appointment by Erika Swartzentruber 1,500.00 James Urie, Jr. and Carlethia Ruley 09/11/2000 Cash Exercise of special power of appointment by Erika Swartzentruber 500.00 Total Distributions of Principal to Beneficiaries $ 160,911.24 Page 18 (29) Principal Balance on Hand Checking/Savings Accounts Commerce Bank Money Market/CMA Accounts Alliance Capital Reserves Fair Market Value as of 12/31/2001 16,666.49 $ 109,752.69 Inventory Value 16,666.49 109,752.69 Annuities Jackson National Life Insurance Company Annuity Total Principal Balance 115,133.44 241,552.62 $ 150f000.00 276,419.18 Page 1 (30) Date 12/31/2001 12/31/2001 12/31/2001 Unpaid Principal Expenses Attorney Fees Gates, Halbruner & Hatch, PA Attorney fees in connection with creation, funding and protection of the Trust Total Attorney Fees Expenses Miscellaneous Expenses State of New Jersey Medicaid reimbursement claim pending against Erika L. Swartzentruber. The state's right to recover this amount is in dispute. The claim is listed here to apprise the Court and the successor trustee of its existence, and the possibility that the claim may be asserted against the Trust at some future time. Commonwealth of Pennsylvania Medicaid reimbursement claim pending against Erika L. Swartzentruber. The state's right to recover this amount is in dispute. The claim is listed here to apprise the Court and the successor trustee of its existence, and the possibility that the claim may be asserted against the Trust at some future time. Total Miscellaneous Total Unpaid Principal Expenses Amount 9~281.00 9f281 .00 32,474.97 81 f 452.91 113~927.88 123,208.88 Page 1 (31) Information Schedules - Principal Investments Made Altera Corp. 05/19/2000 200 Shs. Applied Materials~ Inc. 04/1 7/2000 200 Shs. 04/1 7/2000 1 00 Shs. Digital Island~ Inc. 04/28/2000 200 Shs. 04/28/2000 100 Shs Ericsson LM Tel Co. ADR 04/17/2000 200 Shs Fleetboston Financial Corp. 04/17/2000 300 Shs Intel Corp., common 05/19/2000 200 Shs JDS Uniphase Corp. 04/17/2000 200 Shs Lucent Technoloqies~ Inc. 04/17/2000 500 Shs MCI Worldcom Inc. 04/17/2000 300 Shs Nextel Communications, Inc. Class A 04/28/2000 100 Shs. 04/28/2000 200 Shs. Nortel Networks Corp. 04/17/2000 400 Shs. Procter & Gamble Co. 04/17/2000 300 Shs. Redback Networks~ Inc. 04/28/2000 200 Shs. 04/28/2000 100 Shs. SBA Communications Corp., Class A 04/28/2000 300 Shs. Cost 18,149.00 19,829.83 9,956.67 6,067.33 3,031 67 16,199 00 11,911 50 24,061 50 20,074 00 27,899 00 12,549 00 10,623.17 21 , 375 . 83 42,574.00 21 , 567.75 13,267.33 6,631.67 12,005.25 Page 1 (32) Information Schedules - Principal (Continued) Investments Made SDLf Inc. 04/17/2000 1 00 Shs. 04/1 7/2000 I 00 Shs. Cost Safeguard Scientific Inc. 04/17/2000 500 Shs. Scientific Atlantaf Inc. 05/01/2000 200 Shs. Siebel Systems~ Inc. 05/03/2000 100 Shs. 05/03/2000 200 Shs. Jackson National Life Insurance Company Annuity 06/09/2000 $ 15,414.00 15,397.50 23,742.75 12,774.00 12,223.17 24,438.33 150,000.00 551,763.25 Total Principal Investments Changes in Investment Holdings Altera Corp. 05/19/2000 200 Shs. Purchased 18,149.00 200 Shs. 08/16/2000 200 Shs. On Hand $ 2 for 1 stock split on 7/26/00 18,149.00 0.00 400 Shs. 08/16/2001 (400) Shs. On Hand $ Sold Applied Materials~ Inc. 04/1 7/2000 200 Shs. 04/17/2000 100 Shs. Purchased $ Purchased 18,149.00 (18,149.00) 19,829.83 9,956.67 300 Shs. 08/17/2001 (300) Shs. On Hand $ Sold Avaya~ Inc. 10/05/2000 41 .6667 Shs. Rec'd. as Spin Off 29,786.50 (29,786.50) 1,527.75 Page 2 (33) 10/06/2000 Information Schedules - Principal (Continued) Changes in Investment Holdings Cost (Continued from previous page) From Lucent Technologies, Inc. (0.6667)Shs. Sold Cash in lieu of fractional share $ (24.45) 08/17/2001 41 Shs. On Hand $ (41) Shs. Sold 1,503.30 (1,503.30) Digital Islandf Inc. 04/28/2000 200 Shs. 04/28/2000 100 Shs. Purchased $ Purchased 6,067.33 3,031.67 300 Shs. 08/17/2001 (300) Shs. On Hand $ Sold Ericsson LM Tel Co. ADR 04/17/2000 200 Shs. Purchased 9,099.00 (9,099.00) 16,199.00 200 Shs. 05/11/2000 600 Shs. On Hand $ 4 for 1 stock split on 5/10/00 16,199.00 0.00 800 Shs. 08/17/2001 (800) Shs. On Hand Sold Fleetboston Financial Corp. 04/17/2000 300 Shs. Purchased 08/17/2001 (300) Shs. Sold Intel Corp., common 05/19/2000 200 Shs. Purchased $ 16,199.00 (16,199.00) $ 11,911.50 (11,911.50) 24,061 .50 200 Shs. 08/03/2000 200 Shs. On Hand $ 2 for 1 stock split on 7/31/00 24,061 .50 0.00 400 Shs. 08/1 7/2001 ( 400 ) Shs. On Hand $ Sold 24,061.50 (24,061.50) Page 3 (34) Information Schedules - Principal (Continued) Changes in Investment Holdings JDS Uniphase Corp. 04/17/2000 200 Shs. Purchased $ Cost 20,074.00 200 Shs. On Hand 02/15/2001 380 Shs. Rec'd. as Exchange For SDL, Inc. 20,074.00 15,405.75 580 Shs. On Hand 02/15/2001 380 Shs. Rec'd. as Exchange For SDL, Inc. 35,479.75 15,405.75 960 Shs. On Hand $ 08/17/2001 (960) Shs. Sold 50,885.50 (5O,885.5O) Lucent Technologies~ Inc. 04/17/2000 500 Shs. Purchased $ 10/05/2000 0 Shs. Spin Off Spin-off of Avaya, Inc. from Lucent Technologies, Inc. To Avaya, Inc. 27,899.00 (1,527.75) 500 Shs. On Hand $ 08/17/2001 (500) Shs. Sold MCI Tracking stock 06/14/2001 12 Shs. Rec'd. as Spin Off $ From Worldcom, Inc. GA New Sold 08/17/2001 (12) Shs. MCI Worldcom Inc. 04/17/2000 300 Shs. Purchased $ 05/05/2000 (300) Shs. Exchanged Name changed from MCI Worldcom, Inc. to Worldcom Inc. GA New For Worldcom, Inc. GA New 26,371.25 (26,371.25) 488.16 (488.16) 12,549.00 (12,549.00) Page 4 (35) Information Schedules - Principal (Continued) Changes in Investment Holdinqs Nextel Communications, Inc. Class A 04/28/2000 100 Shs. Purchased 04/28/2000 200 Shs. Purchased Cost 10,623.17 21,375.83 300 Shs. 06/12/2000 300 Shs. On Hand $ 2 for 1 stock split on 5/26/00 31,999.00 0.00 600 Shs. 08/17/2001 (600) Shs. Nortel Networks Corp. 04/1 7/2000 400 Shs. On Hand $ Sold Purchased $ 31,999.00 (31,999.00) 42,574.00 400 Shs. 05/11/2000 400 Shs. On Hand $ 2 for 1 stock split on 5/5/00 42,574.00 0.00 800 Shs. 08/17/2001 (800) Shs. On Hand Sold Procter & Gamble Co. 04/1 7/2000 300 Shs. 08/17/2001 (300) Shs. Purchased $ Sold 42,574.00 (42,574.00) 21,567.75 (21,567.75) Redback Networks~ Inc. 04/28/2000 200 Shs. 04/28/2000 100 Shs. Purchased $ Purchased 13,267.33 6,631.67 300 Shs. 08/17/2001 (300) Shs. On Hand $ Sold 19,899.00 (19,899.00) SBA Communications Corp., Class A 04/28/2000 300 Shs. Purchased 08/17/2001 (300) Shs. Sold 12,005.25 (12,005.25) Page 5 (36) Information Schedules - Principal (Continued) Changes in Investment Holdings SDLf Inc. 04/17/2000 100 Shs. Purchased $ 04/17/2000 100 Shs. Purchased Cost 15,414.00 15,397.50 200 Shs. 02/15/2001 (200) Shs. On Hand $ Exchanged JDS Uniphase shares received upon merger with SDL, Inc. For JDS Uniphase Corp. 30,811.50 (30,811 .50) Safeguard Scientific Inc. 04/17/2000 ' 500 Shs. Purchased 11/16/2000 (500) Shs. Sold Scientific Atlantaf Inc. 05/01/2000 200 Shs. 08/17/2001 (200) Shs. Purchased Sold Siebel Systems, Inc. 05/03/2000 100 Shs. 05/03/2000 200 Shs. Purchased $ Purchased 23,742.75 (23,742.75) 12,774.00 (12,774.00) 12,223.17 24,438.33 300 Shs. 08/18/2000 300 Shs. On Hand $ 2 for 1 stock split on 9/14/00 36,661 .50 0.00 08/17/2001 600 Shs. On Hand (300) Shs. Sold 300 Shs. On Hand (300) Shs. Sold 36,661 .50 (18,330.75) o8/17/2OOl Worldcom~ Inc. GA New 05/05/2000 300 Shs. 06/1 4/2001 0 Shs. Rec'd. as Exchange $ For MCI Worldcom Inc. Spin Off Distribution of MCI Tracking stock by WCOM 18,330.75 (18,330.75) 12,549.00 (488.16) Page 6 (37) Information Schedules - Principal (Continued) Changes in Investment Holdings (Continued from previous page) To MCI Tracking stock 300 Shs. On Hand $ 08/17/2001 (300) Shs. Sold Jackson National Life Insurance Company Annuity 06/09/2000 Purchased Cost On Hand 12,060.84 (12,060.84) $ 150,000.00 $ 150,000.00 Page 7 (38) Receipts of Income Ericsson LM Tel Co. ADR 04/17/01 Dividend on 8O0 Shs. $ 39.18 Fleetboston Financial 07/03/00 Dividend on 10/o2/oo 01/03/01 04/02/01 07/02/01 Corp. 300 Shs. $ 90.00 90.00 99.00 99.00 99.00 Intel Corp. f common 09/01/00 Dividend on 12/Ol/OO 03/01/01 06/01/01 09/01 /01 Dividend on 400 0 Shs . Shs. 8.00 8.00 8.00 8.00 8.00 Lucent Technoloqies~ 06/01/00 Dividend on 09/01/00 12/01/00 03/01/01 06/01/01 Inc. 500 Shs. $ 10.00 10.00 10.00 10.00 10.00 Nortel Networks Corp. 07/03/00 Dividend on 10/02/00 12/29/00 04/02/01 06/29/01 8OO Shs. $ 15.00 15.00 15.00 15.00 15.00 Procter & Gamble Co. 05/15/00 Dividend on o8/15/oo 11/15/00 02/15/01 o5/15/Ol 08/13/01 300 Shs. $ 96 105 105 105 105 114 00 00 00 00 00 00 Scientific Atlantaf Inc. 06/1 6/00 Dividend on 09/18/00 12/15/00 03/16/01 06/15/01 200 Shs. $ 2.00 2.00 2.00 2.00 2.00 Commerce Bank 04/30/00 Interest 05/31/00 Interest 133.87 22.85 39.18 477.00 40.00 50.00 75.00 630.00 10.00 Page 1 (39) Receipts of Income 06/30/00 07/31/00 08/31/00 09/30/00 10/31/00 11/30/00 12/31/00 01/31/01 02/28/01 03/31/01 04/30/01 05/31/01 06/30/01 07/31/01 08/31/01 09/30/01 10/31/01 11/30/01 12/31/01 (Continued Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest Interest from previous page) Alliance 04/14/00 o5/15/oo 06/15/00 07/14/00 o8/15/oo Capital Reserves Dividend Interest Interest Interest Interest 09/15 10/06 10/19 12/29 01/12 02/15/01 03/1 5 /01 04/12/01 05/15/01 06/15/01 07/13/01 08/15/01 09/14/01 10/15/01 11/15/Ol 12/31/01 /00 Interest /00 Interest /00 Interest /00 Interest /01 Interest Interest Interest Interest Interest Interest Interest Interest Dividend Interest Dividend Dividend Federated Government Obligations Fund 03/31/01 Dividend 04/30/01 Dividend 05/31/01 Dividend (Continued) 27 92 10 88 817 4 55 15 72 13 31 10 81 6 89 2 33 0 36 0 73 3 95 1 96 1 00 0 39 1 74 4 30 3 98 1 69 1,048 63 1,229 44 559 18 88 69 84 92 85 52 38 09 0 41 43 78 14 59 25 93 21 27 21 13 18 01 15 93 13 62 12 06 281 85 244 74 188 31 190 06 3.26 30.22 27.61 277.40 4,226.16 Page 2 (40) Receipts of Income (Continued) (Continued from previous page) 06/30/01 Dividend 07/31/01 Dividend 08/31/01 Dividend 09/30/01 Dividend 10/31/01 Dividend Total Receipts of Income 16.19 9.14 8.65 7.40 2.22 $ 104.69 $ 5,929.43 Page 3 (41) Date Gains and Losses on Sales or Other Dispositions of Income Assets Description Net Gain Net Loss Total Gains and Losses $ o.oo $ 0.00 Page 1 (42) Date Paid 07/03/2000 10/02/2000 11/20/2000 12/29/2000 04/02/2001 04/17/2001 06/29/2001 Disbursements of Income Administration Expenses Pershing Securities Deduction for foreign taxes due on dividend paid by Nortel Networks Corp. New stock $ Pershing Securities Foreign taxes paid on Nortel Networks Corp. dividend Pershing Securities Interest charged on overdraft of Alliance Capital Reserves account Pershing Securities Foreign tax on Nortel Networks Corp. dividend Pershing Securities Foreign tax on Nortel Networks dividend Pershing Securities Foreign tax on Ericsson LM Tel Co dividend Pershing Securities Foreign tax on Nortel Networks Corp. dividend Total Administration Expenses Total Income Disbursements 2.25 2.25 4.39 2.25 2.25 5.88 2.25 Amount Paid $ 21 .52 $ 21 .52 Page 1 (43) Distributions of Income to Beneficiaries Distribution Value Pursuant to "Article 5.01(c)" Under the Trust, the following distributions were made to: Erika L. Swartzentruber 06/02/2000 Cash Distribution f/b/o beneficiary; paid to Sprint 5.58 06/02/2000 Cash Distribution f/b/o beneficiary; paid to Bell Atlantic-PA 101 .76 06/06/2000 Cash Distribution f/b/o beneficiary; paid to Drs. Goldberg & Kaplan 28.91 06/30/2000 Cash Distribution f/b/o beneficiary; paid to Sprint 1 .86 07/31/2000 Cash Distribution f/b/o beneficiary; paid to Sprint 1 .83 08/25/2000 Cash Distribution f/b/o beneficiary; paid to Columbia Gas of Pennsylvania 27.37 10/02/2000 Cash Distribution f/b/o beneficiary; paid to Margaret Holsinger for in-home nursing services 300.00 10/03/2000 Cash Distribution f/b/o beneficiary; paid to Progressive Northern Insurance Company for automobile insurance premium 174.75 10/13/2000 Cash Distribution f/b/o beneficiary; paid to Allegheny Power 54.00 Page 1 (44) Distributions of Income to Beneficiaries (Continued) (Continued from previous page) 10/13/2000 Cash $ Distribution f/b/o beneficiary; paid to Verizon 53.61 Distribution Value 10/25/2000 Cash Distribution f/b/o beneficiary; paid to Columbia Gas of Pennsylvania 10/25/2000 Cash Distribution f/b/o beneficiary; paid to Pleasent Glen for apartment and storage garage rent 72.31 610.00 10/31/2000 Cash Distribution f/b/o beneficiary; paid to AT & T for cable television service 11/01/2000 Cash Distribution f/b/o beneficiary; paid to Jennifer Nadonicek for massage therapy 11/02/2000 Cash Distribution f/b/o beneficiary; paid to Margaret Holsinger for in-home nursing services 58.50 135.00 300.00 11/03/2000 Cash Distribution f/b/o beneficiary; paid to Progressive Northern Insurance Company for automobile insurance premium 11/13/2000 Cash Distribution f/b/o beneficiary; paid to Allegheny Power 174.75 54.00 11/14/2000 Cash Distribution f/b/o beneficiary; paid to Verizon 50.69 Page 2 (45) Distributions of Income to Beneficiaries (Continued) Distribution Value (Continued from previous page) 11/20/2000 Cash Distribution f/b/o beneficiary; paid to Jeremy Smutz for purchase of Christmas gifts 500.00 11/24/2000 Cash Distribution f/b/o beneficiary; paid to Columbia Gas of Pennsylvania 15.40 11/24/2000 Cash Distribution f/b/o beneficiary; paid to Pleasant Glen for apartment and storage garage rent 610.00 11/30/2000 Cash Distribution f/b/o beneficiary; paid to AT & T for cable television service 114.09 12/12/2000 Cash Distribution f/b/o beneficiary; paid to Allegheny Power 55.00 12/14/2000 Cash Distribution f/b/o beneficiary; paid to Verizon 48.22 04/18/2001 Cash Distribution f/b/o beneficiary; paid to Verizon 34.47 07/1 6/2001 Cash Distribution f/b/o beneficiary; paid to Allegheny Power 51 .00 07/26/2001 Cash Distribution f/b/o beneficiary; paid to Columbia Gas of Pennsylvania 30.38 Page 3 (46) Distributions of Income to Beneficiaries (Continued) Distribution Value (Continued from previous page) 09/12/2001 Cash Distribution f/b/o beneficiary; paid to Progressive Northern Insurance Company for automobile insurance premium 09/12/2001 Cash Distribution f/b/o beneficiary; paid to Jennifer Nadonicek for massage therapy 09/12/2001 Cash Distribution f/b/o beneficiary; paid to Margaret Holsinger for in-home nursing services 164.70 270.00 300.00 09/17/2001 Cash Distribution f/b/o beneficiary; paid to Allegheny Power 52.00 09/17/2001 Cash Distribution f/b/o beneficiary; paid to Verizon 09/25/2001 Cash Distribution f/b/o beneficiary; paid to Columbia Gas of Pennsylvania 10/01/2001 Cash Distribution f/b/o beneficiary; paid to AT & T for cable service. 40.24 31 .78 62.84 10/01/2001 Cash Distribution f/b/o beneficiary; paid to AT & T @Home 81 .50 Page 4 (47) Distributions of Income to Beneficiaries (Continued) (Continued from previous page) 10/03/2001 Cash Distribution f/b/o beneficiary; paid to Progessive Norther Insurance Company for automobile insurance premium $ 164.70 Distribution Value 10/12/2001 Cash Distribution to beneficiary for eyeglasses 140.00 10/25/2001 Cash Distribution f/b/o beneficiary; paid to Colombia Gass of Pennsylvania 10/31/2001 Cash Distribution to beneficiary for gift to goddaughter 10/31/2001 Cash Distribution f/b/o beneficiary; paid to AT & T for cable service 64.28 90.00 62.84 10/31/2001 Cash Distribution f/b/o beneficiary; paid to AT & T @Home 40.75 11/02/2001 Cash Distribution f/b/o beneficiary; paid to Progressive Norther Insurance Company for monthly auto insurance premium 11/14/2001 Cash Distribution f/b/o beneficiary; paid to Allegheny Power 164.70 51 .00 11/14/2001 Cash Distribution f/b/o beneficiary; paid to Verizon 37.53 Page 5 (48) Distributions of Income to Beneficiaries (Continued) Distribution Value (Continued from previous page) 11/26/2001 Cash Distribution f/b/o beneficiary; paid to Columbia Gas of Pennsylvania 22.35 12/26/2001 Cash Distribution f/b/o beneficary; paid to Columbia Gas of Pennsylvania 12/31/2001 Cash Distribution f/b/o benficiary; paid to AT & T 60.10 67.28 $ 5,632.07 Total Distributions of Income to Beneficiaries $ 5,632.07 Page 6 (49) Income Balance on Hand Checkinq/Savinqs Accounts Commerce Bank Fair Market Value as of 12/31/2001 Inventory Value $ 85.78 $ 85.78 Money Market/CMA Accounts Alliance Capihal Reserves Total Income Balance 190.06 275.84 190.06 275.84 Page 1 (50) Information Schedules - Income Investments Made Cost Total Income Investment Changes in Investment Holdings $ 0.00 Page 1 (51) Date Unpaid Income Expenses Amount Total Unpaid Income Expenses 0.00 Page 1 (52) COMMONWEALTH OF PENNSYLVANIA ) ) COUNTY OF CUMBERLAND ) Susan A. Russell, Vice President, for Community Trust Company, Trustee, under the Trust of Erika L. Swartzentruber (Special Needs Trust), hereby declares under penalty of perjury that she has fully and faithfully discharged the duties of her office; that the foregoing First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Trust have been paid in full; that, to her knowledge, there are no claims now outstanding against the Trust; and that all taxes presently due from the Trust have been paid. Community Trust Company Trustee Su-~n A. Russell Title: Vice President Subscribed and Sworn to by Community Trust Company before me this~ov day of J~-*,-,,-~,4~ 2002 / fl ' . . ~ ~ RJer, No~ Public Ham~en Iwp., Cure. Hand Coun~;~ My Comml~ion ~pims July ~2, 20~4 ~, ~la~~