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HomeMy WebLinkAbout03-07-12 (2)LAW OFFICES OF GATES, HALBRUNER, HATCH & GUISE, P.C. 1013 MUMMA ROAD • SUITE 100 • LEMOYNE, PENNSYLVANIA 17043 (717) 731-9600 • FAX: (717) 731-9627 LOWELL R. GATES, LL. M. CORRESPONDENCE ADDRESS: BRANCH OFFICE: SUITE 304 3 WEST MONUMENT SQUARE LL. M. in Taxation Also Admitted to Massachusetts Bar Lemoyne Office , LEWISTOWN, PA 17044 MARK E. HALBRUNER WEB SITE: (717) 248-6909 CRAIG A. HATCH, CELA www.GateSLawFirm.com ST Certified as an Elder Law Attorney by Para egal/OffC a Manager the National Elder Law Foundation TRACT L. SEPKOVIC CLIFTON R. GUISE Paralegal Also Admitted to practice before the TRACT L. HILFERDING U.S. Patent & Trademark Office Paralegal March 6, 2012 J P` ~ ~.=:Y ~ 1) ~ ~ r~ i •• CERTIFIED MAIL ETURN RECEIPT REQUESTED ~ rte- ~ ~ ~ , ,~ R +~, , ? Glenda Farner Strasbaugh, Register of Wills 7~© ~ ~ +, Cumberland County Courthouse ~ T ~- c~J One Courthouse Square a ~ !~ rr, ~' Carlisle, PA 17013-3387 ~' 1ZE: Estate of Mary E. Kitzmiller File No. 21-11-0708 Dear Ms. Strasbaugh: I am enclosing a Pennsylvania Inheritance Tax Return (in duplicate), an Inventory, and a Status Report for filing in the above estate. I am also enclosing a check in the amount of $30.00 to cover the filing fee and a check in the amount of $772.82 to cover the tax due. Please date stamp the extra copy of each document and return them to me using the envelope provided. Thank you for your assistance in this matter. Sincerely, Stace~Nace, Paralegal Enclosures cc: Penelope A. Erney, Co-Executor (w/ encl.) Elwood C. Kitzmiller, Jr., Co-Executor (w/ encl.) Donna P. Ohrel, Co-Executor (w/ encl.) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ERNEY PENELOPE A 918 CONLEY DRIVE MECHANICSBURG, PA 17055 told ESTATE INFORMATION: SSN: is~-32-426 FILE NUMBER: 211 1-0708 DECEDENT NAME: KITZMILLER MARY E DATE OF PAYMENT: 03/07/2012 POSTMARK DATE: 03/06/201 2 couNTY: CUMBERLAND DATE OF DEATH: 06/13/2011 AMOUNT ACN ASSESSMENT CONTROL NUMBER 101 ~ 5772.82 I TOTAL AMOUNT PAID: REMARKS: RECEIPT TO ATTY CHECK#1303 SEAL 5772.82 INITIALS: HEA RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REV-1162 EX(11-96) N0. CD 015673 REGISTER OF WILLS 1505611185 REV-1500 EX X02-"' (FI> OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN 21 11 0 0 7 0 8 PO BOX 280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW 03221921 Decedent's Last Name Suffix Decedent's First Name M I KITZMILLER MARY E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M I Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE F WILLS - - REGISTER O FILL IN APPROPRIATE BOXES BELOW ® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (Date of Death Prior to 12-13-82) ^ 4. Limited Estate ^ 4a. Future Interest Compromise (date of ^ 5. Federal Estate Tax Return Required death after 12-12-82) ® 6. Decedent Died Testate ® 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Gopy of Will) (Attach Copy of Trust.) ^ 9. Litigation Proceeds Received ^ 1 ~• Spousal Poverty Credit (Date of Death ^ 11 • Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number rw ~~ . ~ ~ CRAIG A • HATCH, ESQ • . 7 717-731-9 -•~ ~; REGISTER O rF"~fl EON .. - ~'_~ t- 7 t 7 G" i1 ~, r . ~ ~~ First Line of Address ~-~~' ~ ~~ ...~ e-'' ~.-? 1013 MUMMA ROAD `-'`-;~ _,.. :~ ~"~ ~' , Second Line of Address -.i> t,-~ ~.~~ SUITE 100 t::. ZIP C d S DATE FILED City or Post Office o tate e LEMOYNE PA 17043 or~iri nor ~ rlanlrv _ rn_CYI: rI1T[1R 918 CONLEY DRIVE, MECHANICS G, PA Lru55 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE _ DAT CRAIG A • HATCH, ESQ • ~ ~'/o~~ a?~~d 1013 MUMMA ROAD, SUITE 100 LEMOYNE, PA Side 1 15 0 5 61118 5 oMasa~ s.ooo 15 0 5 61118 5 Correspondent'se-malladdress: C • HATCHa9GATESLAWFIRM • COM Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. 1505611285 REV-1500 EX (FI) Decedents Name KITZMILLER MARY Decedent's Social Security Number 161-32-7426 E RECAPITULATION 1. Real Estate (Schedule A) 1. 0 • 0 0 2. Stocks and Bonds (Schedule B) . 2. 0 • 0 0 3. Closely Neld Corporation, Partnership or Sole-Proprietorship (Schedule C) , 3, 0 • 0 0 4. Mortgages and Notes Receivable (Schedule D) 4. 0 • 00 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 5. ], 7 , 9 8 6.3 7 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested g, 0 • 0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 1, 2 5 7 , 2 21.5 5 8. Total Gross Assets (total Lines 1 through 7) g. 1, 2 7 5 , 2 0 7. 9 2 9. Funeral Expenses and Administrative Costs (Schedule H). g. 2 7 , 9 21.16 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 10, 2 , 0 4 3.0 0 11. Total Deductions (total Lines 9 and 10) , 11. 2 9 , 9 6 4.16 12. Net Value of Estate (Line 8 minus Line 11) . 12. 1, 2 4 5 , 2 4 3.7 6 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) , . 13. 0 • 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) . 14. 1, 2 4 5 , 2 4 3.7 6 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers unSler Sec. 9116 00 0 (a)(1.2) x .o - 0.00 15. . 16. Amount of Line 14 t xable at linealratex.o 4~ 1,245,243.75 1s. 56,035.97 17. Amount of Line 141axable at sibling rate X .12 0. 0 0 17. 0' 0 0 18. Amount of Line 14 taxable 0 0 0 at collateral rate X .15 0. 0 0 18. ' 19 56,035.97 19. TAX DUE . 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505611285 1505611285 OM4648 3.000 REV-1500 EX (FI) Page 3 _-a_~u_ A_.Y._I_a~ AJJ~....... File Number 7l. 1.1. f1(17f1A vDECEDENT'S NAME T M R MA Y STREET ADDRESS M R AN CIS. AN B STATE F ZIP 7 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments 5 2, 5 0 0. 0 0 B. Discount 2 , 7 6 3 • 15 {1} 56 , 035.97 Total Credits (A + B) (z) 5 5 , 2 6 3.15 3. Interest (3> 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. (4) 0 ' 0 0 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 7 7 2 • 8 2 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING 4UESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred b. retain the right to designate who shall use the property transferred or its income ^ c. retain a reversionary interest . ^ d. receive the promise for life of either payments, benefits or care? 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . ^ 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? ^ 4. Did decedent own an individual retirement account, annuity, or other non-probate property, which ^ contains a beneficiary designation? . . IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. $9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in [72 P.S. §9116{a){1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a}(1.3)J. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. OM4671 2.000 REV-1508 EX+ (11-10~ pennsylvania DEPARTMENTOF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, ~ MISC. PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Marv E Ritzmiller 21 11 00708 OW46AD 2.000 If more space is needed, use additional sheets of paper of the same size. REV-1510 EX + (08-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Marv E Ritzmiller 21 11 00708_ This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBE DESCRIPTION OF PROPERTY INCLIAETFEN4MEOFTFETR4NSFEREE.THEIRREIATIONSHIPTODECEDENTAND TIE DATE OF TRANSFERATTACHACOPVOFTHEDEEDFORREALESTATE. DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST EXCLUSION IF APPLICABLE TAXABLE VALUE ~~ PNC Bank, Saviags Account #5111996835 186,698.68 100.0000 0.00 186,698.68 2 Mid Penn Bank, Flex Moaey Market Account #17003377 148,659.40 100.0000 0.00 148,659.40 3 Mid Penn Bank, CD #317000458 101,971.15 100.0000 0.00 101,971.15 4 Susquehanna Valley Federal Credit Uaion Share Account #15716 97,442.36 100.0000 0.00 97,442.36 5 Morgan Stanley Smith Barney Account #724-12057-10-409 671,830.23 100.0000 0.00 671,830.23 6 Vanguard Welliagtoa Fund #0021 -09941895252 50,619.73 100.0000 0.00 50,619.73 TOTAL (Also enter on line 7, Recapitulation) $ 1,257,221.55 If more space is needed, use additional sheets of paper of the same size. 9W46AF 2.000 REV-1571 EX+(~0-09) SCHEDULE H Pennsylvania DEPARTN£NTOF REVENUE FUNERAL EXPENSES AN D tNHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Mary E Kitzmiller 21 11 00708 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ Hoover-Boyer Fuaeral Homes 8,421.67 B. 1 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City Year(s) Commission Paid: 2. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant 4. 5. 6. 7. 1 2 9W46AG 2.000 19,000.00 Street Address City State ZIP Relationship of Claimant to Decedent Probate Fees: Accountant Fees: Tax Return Preparer Fees: Cumberland Law Journal, publication of estate notice Patriot News, publication of estate aotice 151.50 75.00 272.99 TOTAL (Also enter on Line 9, Recapitulation) ~ $ 27, 921.16 If more space is needed, use additional sheets of paper of the same size. State ZIP REV-1512 EX+(12.08) Pennsylvania SCHEDULE DEPARTMENTOF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Mary B Kitzmiller 21 11 00708 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unrelmbursed medical expenses. awasArl z.ooo If more space is needed, insert additional sheets of the same size. REV-1513 EX+(01-10) SCHEDULE J Pennsylvania DEPARTMENTOF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Ma E. Ritzmiller 21 11 00708 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Llst Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).J 1. Penelope A. Eraey 918 Coaley Drive Mechanicsburg, PA 17055 33.333333 of Residue: 415,081.25 Daughter 415,081.25 2 Elwood C. Kitzmiller, Jr. 18 Bold Ruler Circle Dillsburg, PA 17019 ORs of Residue: 415,081.25 Son 415,081.25 3 Doana P. Ohrel 3935 Locust Grove Road Columbia, PA 17512 0~ of Residue: 415,081.25 Daughter 415,081.25 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. 1 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. ~ b If more space is needed, use additional sheets of paper of the same size. 9 W 46AI 2.000 .00 SCHEDULE E EXHIBITS Sep, 12. 2011 10:42AM PNC BANK No. 3082 P, 1/2 ~~~ I:~AD~TFit:'MiitY I September 12, 2011 Ms. Stacey L Nace Gates Halbruner Hatch & ~ Guise P.C. ~ I 1013 Mumma Rd Ste 100 Lemoyne, PA 17043 i RE: Mary E Kituniller SSN; 161-32-7426 DOD: 06-13-2011 i Dear Ms. Nace: In response to your re uest fox Date of Death D balances for the customer n q (DO) oted above, our ~ records show the following: Checking Account ~ Account # 5112470399 Established; 08-03-2007 MARY E ICITZMILLER DOD balance: $ 17,956.66 + 0.5$ accrued interest Interest paid O 1-01-2411 thru 06-13-2011$ 17.46 YTD j Servings Account Account # SI 11996835 Established: 02-09-2011 MARY E KITZMILLER TRT MARY E KITZMILLER TTEE PENEI,OI'E A ERNEY TTEE ELWOOD C KIT7.NIILLER JR TTEE ~ DOD balance: $186,646.87 + 51.81 accrued interest )interest paid O1-O1-2011 thru 06-13-2011 $ 339.64 YTD Please note that this office provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings). we do not process ~rwy financial trAnsactiona or provide atsrtementa. If you need assistance with any of these items, please call 1-888-pNC-BANK (I-888-762-2265) or slog by your local PNC Ban1c branch o~icc. Sincerely, i National Financial Services Center PNC Bank, N.A. Member FDIC Page 1 of 2 SCHEDULE G EXHIBITS Sep, 12, 2011 10:42AM PNC BANK ~~ ~~~~~ September 12, 2011 Ms. Stacey L Nace Crates Halbruner Hatch & Guise P.C. 1013 Mumma Rd Ste 100 Lemoyne, PA 17043 1tE: Mary E ICitzmiller SSN; 161-32-7426 DOD: 06-13-2011 Dear Ms. Nace: No, 3082 P, 1/2 In response to your request for Date of Death (DOD) balances for the customer noted above, our records show the following: Checking Account Account # 5112070399 MARY E ICTFZMILLER DOD balance: $17,956.66 + O.S$ accrued interest Interest paid 01-01-2011 thru 06-13-2011$17.46 YTD Smings Account Account # 5I 11996835 MARY E KIT2,MILLER TRT MARY E KITZMILLER TTEE PENELOPE A~ ERNEY TTEE ELWOOD C KITZNIILLER JR TTEE DOD balance: $186,646.87 + 51.81 accrued interest Interest paid Ol-O1-2011 thru 06-13-2011$ 339.64 YTD Established: 08-03-2007 Established: 02-09-2011 Please note that this office provides date of death balances for deposit accouots (JRAs, CDs, Checking and Savings). We do not process any financial transactions or provide statements. If you need assistance with airy of these items, please ca111-888-PNC-BANK (l-8$8-762-2265) or stop by your local PNC Bank branch o~cc. Sincerely, National Financial Services Center PNC Bank, N.A. Member FDIC Page 1 of 2 MID PENN BANK August 23, 2011 Gates, Halbruner, Hatch & Guise, PC 1013 Mumma Rd Ste 100 Lemoyne, PA 17048 Re: Estate of Mary E. I{itzmiller Date of Death: 6/13/2011 SSN: XXX-XX- 7426 Dear Ms. Nace: In response to your letter requesting information on the accounts of Mary E. Kitzmiller, I have accumulated the necessary data below: Account #: 17003377 -Money Market Account Name: Mary E. Kitzmiller Revocable Living Trust, Donna P. Ohrel - Trustee, Elwood C. Kitzmiller -Trustee & Penelope A. Erney, Trustee Date Opened: 3/19/2010 Balance DOD: $148580.55 Balance Accrued Interest DOD: $78.85 Total DOD Balance: $148659.40 Date Joint Ownership Established: N/A Interest Paid During Calendar Year Up to Date of Death: $963.90 Account #: 317000458 -Certificate of Deposit Account Name: Mary E. Kitzmiller Revocable Living Trust, Donna P. Ohrel - Trustee, Elwood C. I{itzmiller -Trustee & Penelope A. Erney, Trustee Date Opened: 3/5/2010 Date Closed: Balance DOD: $101971.15 Balance Accrued Interest DOD: $575.62 Total DOD Balance: $102546.77 Date Joint Ownership Established: N/A Interest Paid During Calendar Year Up to Date of Death: $1021.23 If you have any further questions, please call me at 71?-896-5381. Sincerely, ~~. Je ica Kerwin Deposit Processing Specialist 349 Union Street, Millersburg, PA 17061 • 1-866-bHAPPEN • 1-877-9HAPPEN • www.midpennbank.com Member FDIC USQUEHANNA ALLEY FEDERAL C R E D I T U N I O N October 4, 2011 Stacey L. Nace Gates, Halbruner, Hatch & Guise, P.C. ' 1013 Mumma Road, Suite 100 Lemoyne, PA 17043 Re: Mary E. Kitzmiller Dear Ms. Nace: 3850 Hartzdale Dr. Camp Hill, PA 17011-7809 339 East Park Dr. Harrisburg, PA 17111-2730 Local: 717-737-4152 Toll Free: 800-948-1454 Fax: 717-737-0589 The following is the information in which you requested regarding the accounts held by Mary E. Kitzmiller at Susquehanna Valley FCU. Title of Account: Mary E. Kitzmiller Revocable Living Trust Joint Owners: None listed on the account Date Account Established: 03/18/2009 Beneficiaries of the Trust: Penelope A. Earney Elwood C. Kitzmiller, Jr. Donna P. Ohrel There was no change in registration on this account. 6/13/2011 Balances: Savings: $5.00 Certificate: $97,442.36 Jan 1-June 131nterest: $485.39 There were no credit cards or loans under this account. Please let me know if you need any additional information. Kind regards, /~~C Kathy Jo McCabe Member Services Supervisor www. S VFCU. org 214 Senate Ave 7th Floor Camp Hill, PA 17011 direct 717 730 1800 fax 717 730 1894 toll free 800 237 1700 August 16, 2011 .--~r J :~---------___...~.. MorganStanley SmithBarney Attn: Stacey L. Nace Gates, Halbruner, Hatch & Guise, P.C. 1013 Mumma Road, Suite 100 Lemoyne, PA 17043 Re: Account for Mary E. Kitzmiller, deceased (724-12057-10-409) Dear Stacey: At the time of her death on June 13, 2011, Mary E. Kitzmiller maintained one account at Morgan Stanley Smith Barney. The following is information you requested: 1. Account title: Mary E. Kitzmiller, Trustee of The Mary E. Kitzmiller Revocable Living Trust, U/A/D 10-27-93. 2. Account number: 724-12057-10-409 3. Joint owners: None 4. Date opened: September 29, 2005 5. Beneficiary designation: None 6. Change of Ownership since inception: None 7. Account value as of June 13, 2011: $671,830.23 8. Interest/dividends earned from 01-01-2011 to 06-13-11: $7,642.42 9. Credit or loan balance: None Also enclosed is a report showing the assets held in the account and their value on 6-13-11. Please call us at 717-730-1835 with any questions. Sincerely, Bill Barton Client Service Associate for Robert A. Wilson Second Vice President Financial Advisor Financial Planning Specialist THE i't~FO~RMATiC'~N HE,REIIV HAS BEEiv 08TAIt~ED FROM SOURCES WE aEl1EVE TO BE RELIABLE, BUT DO NOT GUARANTEE ITS ACCURACY CrR CQMPIETENESS. Vanguard® August 18, 2011 P.O. Box 2600 Valley Forge, PA 19482-2600 vwvw.vanguard.com STACEY L NACE GATES HALBRUNER HATCH & GUISE 1013 MUMMA ROAD STE 100 LEMOYNE PA 17043 Re: Estate of Mary E. Kitzmiller Dear Ms. Nace: We are responding to the letter we received requesting a valuation of Mary E. Kitzmiller's Vanguard account as of June 13, 2011. The information requested is included on the enclosed account value report. We have also enclosed statements for Mary E. Kitzmiller's account as of March 31, 2011 and June 30, 2011. If you have any questions, please contact me at 888-237-9045, Ext. 29433. I will be pleased to assist you. You can reach me on business days from 11:30 a.m. to 8 p.m., Eastern time. Sincerely, /Y/i~c~4 Michele Wheeler Transition Associate Enclosure(s): ** Mary E. Kitzmiller Trust Account Value Report ** Mary E. Kitzmiller Trust Account Statement 3/31/2011 ** Mary E. Kitzmiller Trust Account Statement 6/30/2011 51833453 ~~~ ~-ser It~F U~~i~ Mary E. Kitzmiller Tr UA 10!27/1993 Mary E. Kitzmiller Trust 222 Messiah Cir Rm 40 Mechanicsburg, PA 17055-8619 Page > 1 of 1 ". ,, Vanguar+d~ I 3 K ~ I i i -`r3 r i j j_. t '~ Voyager Services: 800-284-7245 Total report value: $50,619.73 (Total report value includes any accrued dividends.) F n' R~ ~~~ ~ ~ `' ' ~' F ',~' ASV,...:. Name Fund & Account, Date Price Per Accrued Number Opened Shares Share Value* Dividends Wellington Fund Inv 0021-09941895252 04/26/2000 1,588.319 $31.87 $50,619.73 - - - - - ------- -------_~. - --- Totals -_.,._550~619.T3 --- ;0.00 Dcesn't include accrued dividends 0168579188 08/18/2011 13:48:11 SCHEDULE H EXHIBITS ~.~, ; ~ioover-Boyer Funeral Homes -Elizabethville ~, ,;. ~~.~ i%' ~ ,~.~ J 103 West Main Elizabethville PA 17023 ,~~ c~ ~ ~-Q Phone: 717-362-8522 Fax: 717-362-9845 n +w~i~-- I"!! ~~. ~I' July 20, 2011 Penelope Erney 918 Conley Drive Mechanicsburg, PA 17055 This letter is to touch base with you regarding your account at our funeral home. If you have already made your payment please disregard this notice. The following detail represents the contract you made with us. If any item herein is not entirely clear to you or exactly in keeping with your understanding, we'll deeply appreciate your cooperation in bringing this matter to our attention. This is a friendly reminder of your open account here at our funeral home. Sincerely, ~ M~~ Mary E. Kitzmiller Contract Number: 0613 Contract Date: 06!14/2011 Last lPay~aient Deus Date Amount Check No1Pay Method Received From $0.00 Contract 1Details Contract Total Less Disceunts Additional Purchases Additional Discounts Original Balance $8,421.67 $0.00 $0.00 $0.00 $8,421.67 Current Balance Due Ori 'nal Balance Less Total Payments Current Amount Due $8 421.67 $0.00 8 421.67 RECEIPT FOR PAYMENT ------------------- ------------------- GLENDA EARNER STRASBAUGH Receipt Date: 6/22/2011 Cumberland County - Register Of Wills Receipt Time: 12:42:40 One Courthouse Square Receipt No.: 1066038 Carlisle, PA 17613 KITZMILLER MARY E Estate File No.: 2011- 00708 ERNEY E KITZMILLER Paid By Remarks: C D OHREL J ----------------------- - Receipt Distribution ----- -------- ------- ---- Fee/Tax Description Payment Amount Payee Name PETITION LTRS TEST 60.00 CUMBERLAND COUNTY GENERAL FUN WILL 15.00 CUMBERLAND COUNTY GENERAL FUN SHORT CERTIFICATE 48.00 CUMBERLAND COUNTY GENERAL FUN AUTOMATION FEE 5.00 CUMBERLAND COUNTY GENERAL FUN JCS FEE 23.50 --------------- BUREAU OF - RECEIPTS & CNTR M.D Check# 1101 $151.50 Total Received......... $151.50 CUMBERLAND LAW JOURNAL 32 SOUTH BEDFORD STREET CARLISLE, PA 17013 Tale: (717) 249-3188 Fax: (717) 249-2883 September 2, 2011 Cumberland Law Journal is published every Friday by the Cumberland County Bar Association and is designated by the Court of Common Pleas as the official legal publication for Cumberland County and the legal newspaper for publication of legal notices. TO: Craig A. Hatch, Esquire ~~ RE: Mary E. Kitzmiller Estate Legal advertisements must be received by Friday Noon. All legal advertising must be paid in advance. Make all checks payable to: Cumberland Law Joumal. Advertisement inserted on the following dates: August 19, August 26, and September 2, 2011 Advertising Cost $ 75.00 Proof of Publication $ 0.00 Second Proof Request $ 0.00 Payment received $ 0 .00 Total Amount Due $ 75.00 Payment received by s °' O °' N ~ ~ 0 w' N ~ U ~ M ~ it O U A d ~ A ~ p'1 ~ ,,. .. a m m ~ ~ `= ~ ~ d ~ n '^ ~ N Z 0 oN o o N a C 0 ~i C 0 d .a O C m `~ Q ~ u i . = cp ~ a W Q a ~ ~Qa ~ m c°o ~~ ~ 4 0 ~ ~' Z t .- r 7 Q ~ M N ~w `d ~ °~W r' a i ri ot- ~~, a N om.°J , a ~ W z O C O 3 O E °,fl Q a q z L C V r .gyp C a a '~ Y = 6, ~ a ~ ~ 0 Q N O x ~ ~ 0 O y • + r (~ Q °z .$ E a Q Z C o ~o Q ~ O I U a o ~ _ r ~ ~ N ~ ~ 4 ~ £ S N N ~ ~ Qo °~ w Z ~ ~ ~ 3 ~ d ~ = cO~ m w o < a cT. ~ , 4 ~ ~ ` r = r ~ 0 N 'd O Q ~ V p J ~ l`- ~ ~ N V ` ~a + d Z d r ~ " ; y Z ~ `~' a °' ~ ~ r ~ ` N m N ~ > , r ,~ ~ ~ O ~ o N ~ Q ~ ?< 't ~o a 9 ~. Q Q m J 4b J .. r o Z M r~ ~ 4 A Z O a ~ W .~- N N N N ~ °O_ r O N N O N N ~ U`r t T d O N N A c`~ ~ ~ t ~ ~ ~ 4 Z 4 N r O O ~ N N J g ~ U J ~ J f' G ~ `~ w ~ ~ ~ r O ~ O R ~ w ~ a r w a w r N u fL a W a ~ ~°' c~ o t.i ~ .g1. ~$ ~, r ~.- o ~rv+ w C-~~3~°ds°c~~~ 3v~We~6NK a~ J gJr°-~oc°°dia+m ulrow ~d C u w Ywr ag~`y,Ev~Z ~'! isa c ~ 77 r ~ L V f. O ~ iY OJ Z~w 6~°~jGYO QV OOI~EE Q 3 ~ ` ~l C 4YYa'~a~°-~r~E ~~a°°-~'~ ~ L ~' r' N v° ~ain8agg8~~ nY~,s~ ~ N ~ H c o ~n~~s~w$~o~ ~ a oc a. jVN]~~t~UQ~ ~vvr SCHEDULE I EXHIBITS ~~~i~~i 100 MOUNT ALLEN DRIVE, MECHANICSBURG, PA 17055 PENELOPE ERNEY 918 CONLEY DRIVE MECHANICSBURG, PA 17055 Forth PEl-01 RESIDENT # UNIT STMT. DATE 60502 040 W 05/31/2011 RESIDENT S Mrs. MARY E. KITZMILLER TOTAL AMOUNT DUE $2 043.00 DATE DUE 06/30/2011 DATE DESCRIPTION RATE Days/ Units GHARGES CREDITS !?:4LANCE Balance Forward 4;068.00 05/31/2011 PAYMENT RECEIVED -THANK YOU!!! 4,068.00 0.00 *** Nursing Care *** * * * Enhanced Living * 05/03/2011 ELBS - BRANDYWINE SINGLE 135.00 3.00 405.00 405.00 05/01-05/03 05/04/2011 MEAL CREDIT -9.00 13.00 117.00 288.00 05/16/2011 ELBS - BRANDYWINE SINGLE 135.00 13.00 1,755.00 2,043.00 05104-05/16 1 RESIDENT # CURRENT OVER 30 OVER 60 OVER 90 OVER 120 TOTAL AMOUNT DUE 60502 2,043.00 0.00 0.00 0.00 0.00 $2,043.00 RESIDENT NAME Mrs. MARY E. KITZMILLER FormPB-Ot WA 'lease make check payable to Messiah Village. 1 % finance charge may be assessed on accounts for which payment has not been received by the due date. Thank you! If you have any questions or concerns about your bill, please address them directly to Fiscal Services at ?90-8220. Thank You! TAX PREPAYMENT RECEIPT COMMONWEALTH OF PENNSYLVANIA pEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES OEPT.280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT GATES HALBRUNE HATCH & GUISE 1013 MUMMA ROAD #100 LEMOYNE, PA 17043 ,ova ESTATE INFORMATION: SsN: X61-32-426 FILE NUMBER: 21 1 1 -0708 DECEDENT NAME: KITZMILLER MARY E DATE OF PAYMENT: 08/19/2011 POSTMARK DATE: 08/ 18/201 1 couNTY: CUMBERLAND DATE OF DEATH: 06/13/2011 ACN ASSESSMENT CONTROL NUMBER REV-1162 EX111-96) N0. CD 014865 AMOUNT 101 ~ 552,500.00 TOTAL AMOUNT PAID: REMARKS: SEAL CHECK# 7230 INITIALS: DB RECEIVED BY: 552, 500.00 GLENDA EARNER STRASBAUGH REGISTER OF WILLS TAXPAYER DEATH CERTIFICATE - ~ ~~~ ~- LOCAL REGISTRAR'S CERTIFICATION OF DEATH WARNING: It is illegal to duplicate this copy by photostat or photograph. 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I/ 19 I . 0 M is iA !?O O a Ospotelonihwfdlb. /~'l-3G D!~ AMENDMENT TO THE MARY E KITZMILLER REVOCABLE LIVING TRUST SATED OCTOBER 27.1993 THIS AMENDMENT TO TRUST is executed in triplicate on this ~ ~ day of November, 2006, by and between MARY E. KITZMILLER, now of 320 Messiah Circle, 100 Mount Allen Drive, Mechanicsburg, Cumberland County, Pennsylvania 17055 (herein called "Grantor") and MARY E. KITZMILLER and ELWOOD C. KITZMILLER, now of 320 Messiah Circle, 100 Mount Allen Drive, Mechanicsburg, Cumberland County, Pennsylvania 17055, and their children, PENELOPE A. ERNEY, ELWOOD C. KITZMILLER, JR., and DONNA P. OHREL (herein called "Trustees"). WHEREAS, Grantor and MARY E. KITZMILLER, as Trustee, entered into The Mary E. Kitzmiller Revocable Living Trust on October 27, 1993, (herein called the "Trust"); and WHEREAS, Grantor now desires to amend and revise the Trust, to make the within described deletions, amendments and corrections. NOW, THEREFORE, the parties hereto, in consideration of the mutual covenants herein stated, agree as follows: 1. The entire prior terms of the Trust aze amended in their entirety to provide as follows: ARTICLE I. PARTIES, PERSONAL DATA AND DISCLAIMER 1.01. Parties and Personal Data. The Settlor is married. The Settlor has three children, PENELOPE A. ERNEY, ELWOOD C. KITZMILLER, JR., and DONNA P. OHREL . Throughout this Trust Agreement: (a) MARY E. KITZMILLER, will be referred to as the Settlor; and, (b) PENELOPE A. ERNEY, ELWOOD C. HITZMILLER, JR., and DONNA P. OHREL will be referred to as the Settlor's children or the children of the Settlor. 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. ARTICLE II. TRUST ESTATE 2.01. Transfer to Trust. Settlor does 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" maybe amended. As further evidence of such assignment, the Settlor has executed or will execute or cause to be executed such other instruments as may be required for the purposes of completing the assignment or transfer of title to such property to the Trustee. The Trustee accepts such transfer and assignment to itself as Trustee, and the Trustee 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. 2.02. Additional Transfers to Trust. The Settlor, 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 shazes 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. ARTICLE III. LIFE INSURANCE POLICIES 3.01. Transfers of Life Insurance to Trust. If any insurance policies aze transferred into this Trust, the Trustee shall be vested with all right, title, and interest in and to the transferred policies of insurance, and aze 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 maybe in effect at the time of the transfer. The insurance companies which have issued such policies aze 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. 3.02. Payment of Premiums. It is the intention of the Settlor 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 the Settlor) or in some other manner, but the Settlor 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 Settlor 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 maybe 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 aze 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 aze in default, or that premiums which will become due will not be paid, either by 2 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 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. 3.03. Rights in the Life Insurance Reserved to Settlor. The following rights, exercisable without the consent of the Trustee or the beneficiaries of the Trust, aze expressly reserved by the Settlor during the Settlor's lifetime with respect to each policy included in the Trust insuring the Settlor's life and owned by the Settlor and made payable to the Trustee hereunder: (i) to exercise all options, elections, rights and privileges accorded to the Settlor 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 shazes 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 maybe necessary to permit the exercise of any such right by the Settlor, 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. 3.04. Duties of Trustee Regar i g the Life Insurance. 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 guazanteed 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 IV. DISTRIBUTIONS FROM TRUST 4.01. Distributions During Settlor's Life. The Trustee shall pay to, or apply for the benefit of, the Settlor: (1) so much of or all of the income and so much of or all of the principal as the Trustee deems desirable for the most comfortable caze, support, maintenance, welfaze, education, happiness, luxuries and any needs arising from illness, accidents or other emergencies 3 of the Settlor, and (2) so much of or all of the income and so much of or all of the principal as the Settlor shall request. 4.02. Distributions Upon Death of the Settlor. Upon the death of the Settlor, MARY E. HITZMILLER, the Trustee shall distribute the Trust proceeds to the Settlor's husband, ELWOOD C. KITZMILLER. If and in the event that the Settlor's husband, ELWOOD C. HITZMILLER, does not survive the Settlor, then the Trust estate shall be distributed to the Settlor's children, PENELOPE A. ERNEY, ELWOOD C. KITZMILLER, JR., and DONNA P. OI3REL, per stirpes. ARTICLE V. POWERS OF TRUSTEE 5.01. 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 ~n 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 power to do all things and to execute such deeds, instruments, or other documents, as maybe deemed necessary and proper, including the following powers, all of which maybe 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. (2) To invest all monies in such stocks, bonds, securities, investment companies or trust shares, mortgages, notes, choses in action, real estate, improvements thereon, and other property as the Trustee may deem best, without regard to any law now or hereafter in force limiting investments of fiduciaries. (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 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. 4 (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, 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 director, 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 of a 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 5 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 merge this Trust with any other trust created in my Will or otherwise, with similar provisions and purposes and the same beneficiary or beneficiaries, but only to the extent that the merger of the trusts will not cause the imposition of gift tax, estate tax, or generation-skipping tax, federal or otherwise. (11) To set aside as a separate trust, to beheld 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) yeazs 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 of a guazdian, 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 akeady 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 shazes, 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. If at any time after Settlor's death the total fair mazket value of the assets of any trust established or to be established hereunder is so small that the 6 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 would be entitled to the income of such trust. If the amount of income to be received by such persons is to be determined in the discretion of the Trustee, then the Trustee shall distribute the property among such of the persons to whom the Trustee is authorized to distribute income, and in such proportions, as the Trustee in its discretion shall determine. F. The Trustee shall be authorized to lend or borrow, including the right to lend to or borrow from the Settlor's estate, at an adequate rate of interest and with adequate security and upon such terms and conditions as the 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 property including any property to or from Settlor's estate, or any trust created by Settlor during life or by will, even though the same person or corporation maybe acting as executor of Settlor's estate or as trustee of any such other trusts and as the Trustee of this Trust. 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. 5.02. VotinE 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. 5.03. Trustees Power to Deal with Environmental Aazards. 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 7 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 maybe charged against income or principal as the trustee shall determine. ARTICLE VI. SPENDTHRIFT PROVISION 6.01. 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 of the Trust Estate shall be liable for or charged with any debts, contracts, liabilities or torts of a beneficiary or subject to seizure or other process by any creditor of a beneficiary. ARTICLE VII. CONSTRUCTION OF TRUST 7.01. Choice of Law. This Trust shall be administered and interpreted in accordance with the laws of the Commonwealth of Pennsylvania. 7.02. Code. Unless otherwise stated, all references in this Trust to section and chapter numbers are to those of the Internal Revenue Code of 1986, as amended, or corresponding provisions of any subsequent federal tax laws applicable to this Trust. 7.03. Other Terms. Unless the context otherwise requires, the use of one or more genders in the text includes all other genders, and the use of either the singular or the plural in the text includes both the singular and the plural. 7.44. lion .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. 7.05. Sites of Trust. The Trust shall have its legal sites at Cumberland County, Pennsylvania. ARTICLE VIII. COMPENSATION OF TRUSTEE AND APPOINTMENT OF SUCCESSOR TRUSTEE S.O1. Compensation. The Trustee shall receive as its compensation for the services performed hereunder that sum of money which the Trustee normally and customarily charges for 8 performing similar services during the time which it perfonns these services. 8.02. Removal of Trustee. Settlor, during Settlor's lifetime, 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 death of Settlor's spouse, a ma~onty of the current income beneficiaries 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 removal of the Trustee, a successor Trustee shall be appointed in accordance with the teens set forth in Paragraph 8.03. 8.03. Successor Trustee. The Trustee may resign at any time upon thirty (30) days written notice given to the Settlor if Settlor is living, or in the event of Settlor's death, upon thirty (30) days written notice given to the current income beneficiary or beneficiaries (including a beneficiary's natural or legal guardian or legal representative), hereunder. Upon the death, resignation, removal or incapacity of the Trustee, a successor trustee maybe appointed by the Settlor during Settlor's lifetime, or, after Settlor's death, by a majority of the current income beneficiaries. Unless otherwise designated, Settlor prohibits the appointment of the beneficiary's or beneficiaries' natural or legal guardian or legal representative as Trustee and any attempt to do so shall be without authority under this Agreement. The successor Trustees shall be PENELOPE A. ERNEY, ELWOOD C. KITZMILLER, JR., and DONNA P. OHREL, or the survivor of them, to act jointly or individually. Any successor trustee thus appointed, or, if the Trustee shall merge with or be consolidated with another corporate fiduciary, then such corporate fiduciary, shall succeed to all the duties and to all the powers, including discretionary powers, herein granted to the Trustee. 8.04. Exoneration of Trustee. 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 Distribution. 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. ARTICLE IX. REVOCATION AND AMENDMENTS 9.01. Reservation of Powers. The Settlor expressly reserves the powers to: (i) revoke this Agreement by an instrument in writing delivered to the Trustee while the Settlor is alive, (ii) to alter, amend or modify this Agreement at any time or from time to time by an instrument or instruments in writing delivered to the Trustee while the Settlor is alive, but no such alteration, amendment or modification shall increase the duties nor change the basis for compensation of the Trustee without their written consent, and (iii) withdraw from this Trust any life insurance policy or other property forming a part of this Trust, which property or the proceeds therefrom was 9 added to this Trust by Settlor. Any such withdrawal by the Settlor shall be considered a revocation of this Trust solely with respect to the policy or other property withdrawn. 9.02. Effect of Settlor's Incapacity. A. If Settlor Incapacitated. If at the time of any attempted exercise of (a) powers reserved to the Settlor or (b) any other powers to demand and receive the principal of this Trust (if any are granted in this Agreement), the Settlor is incapacitated (as defined below in subparagraph (C)), through illness, age or other cause, then the Trustee shall disregard any instructions from the Settlor which have the effect of remaking, altering, amending or modifying this Agreement in whole or in part or enabling the Settlor to withdraw from the Trust any life insurance policy or any other property forming a part of this Trust. B. Settlor's Retained General Power of Anaointment. Notwithstanding the above provisions, the Settlor shall always have the right to exercise a general power of appointment, by a will, specifically referring to the reservation of this general power of appointment in this subparagraph (B), to appoint all of the Trust property to the estate of the Settlor, the creditors of the Settlor, or the creditors of the Settlor's estate. C. Definition of Incapacity. For purposes of this Trust, the Settlor or a Trustee shall be deemed to have become incapacitated upon the happening of either one of the following events: (1) Admission of Incapacity. Delivery, by hand, or by mail to the Trustee then serving, of a written instrument from the Settlor or a Trustee declaring that said person no longer considers that he or she should possess the power (as Settlor) to exercise any of the powers reserved by the Settlor in this Article IX or any other powers to demand and receive the principal of this Trust, except the general power of appointment reserved above in subparagraph 9.02(8), or the power (as Trustee) to continue to serve as Trustee, or (2) Medical Certification of Lack of Capacity. Delivery, by hand or by mail, to the Trustee then serving, of written instruments by two physicians licensed to practice medicine, one of whom must be a board certified psychiatrist and the other of whom must be a board certified internist, that the Settlor or a Trustee no longer has the capacity, as a result of illness, age or other cause:(i) in the case of the Settlor, to exercise any powers reserved by the Settlor over the Trust under the terms of this Article IX or any other powers to demand and receive the principal of this Trust, except that notwithstanding any other provision to the contrary, the reserved general power of appointment of the Settlor, as set forth in subparagraph 9.02(8) above, shall always be exercisable by the 10 Settlor or (ii) in the case of a Trustee, to continue to serve as a Trustee. (3) Pow rs Pe n to r. The powers reserved by and to the Settlor in this Article IX shall be personal to the Settlor and shall not be exercisable by any conservator, committee, guardian or like fiduciary, except a valid Power of Attorney, nor shall they be assignable to nor extend to the executor or administrator of the Settlor's estate, nor to any beneficiary named herein. Upon the death of the Settlor this Trust shall be deemed irrevocable. ARTICLE X. ACQUISITION OF UNITED STATES TREASURY BONDS ELIGIBLE FOR TAX PAYMENT; PAYMENT OF TAXES, FUNERAL EXPENSES, AND EXPENSES OF ADMINISTRATION 10.01. Acquisition of Bonds. The Trustee may, at any time, without the prior approval or direction of the Settlor and whether or not the Settlor is able to manage his own affairs, acquire United States Treasury Bonds selling at a discount, which bonds are redeemable at their par value plus accrued interest thereon for the purposes of applying the proceeds to the payment of the United States estate tax on the Settlor's estate; and the Trustee may borrow from any lender, including itself, with or without security, to so acquire these bonds. 10.02. Payne t of United States Estate Tax bkBond RedemRtion. The Settlor directs that any United States Treasury Bonds which maybe redeemed at their par value plus accrued interest thereon for the purpose of applying the proceeds to the payment of the United States estate tax imposed on the Settlor's estate, and which are held by the Trustee, shall, to the extent of the amount determined to be required for payment of the estate tax, be distributed to the legal representative of the Settlor's estate to be used by the legal representative ahead of any other assets and to the fullest extent possible to pay the estate tax. 10.03. Payment of Death Taxes and Ot er Estate Settlement Costs. After the Trustee has complied with paragraph 10.02, above, and ascertained from the legal representative that all such bonds have been redeemed in payment of the United States estate tax, the Trustee shall also ascertain from the legal representative whether the legal representative has sufficient assets to pay the remaining legacy, succession, inheritance, transfer, estate and other death taxes or duties (except the additional estate tax imposed by Section 2032(c), or corresponding provisions of the Internal Revenue Code of 1986 applicable to the Settlor's estate and imposing the tax), levied or assessed against the Settlor's estate (including all interest and penalties thereon), all of which taxes, interest and penalties are hereinafter referred to as the death taxes, interest and penalties. If the legal representative advises the Trustee that insufficient funds exist to pay all the death taxes, interest and penalties, the Trustee shall then pay to the legal representative from the trust property, an amount equal to all the death taxes, interest and penalties in excess of the funds available to the legal representative for this purposes, which payments are to be made without apportionment. In making the payments, the Trustee shall use only those assets or their proceeds which are includable in the Settlor's gross estate for purposes of the United States estate tax. If 11 the Settlor's legal representative advises the Trustee that there are sufficient funds available to pay the death taxes, interest and penalties, then the Trustee may nonetheless pay to the legal representative from the trust property, all or any portion, as the Trustee in its sole discretion deems advisable and in the best interests of the Settlor's beneficiaries named in this Trust, of (a) any such death taxes, interest and penalties, whether or not on property held in or payable to the Trust, said payments to be made without apportionment, (b) the Settlor's funeral expenses, (c) claims and other debts of the Settlor, whether allowed against the Settlor's estate or not, (d) expenses of administering the Settlor's estate, and, (e) bequests under any will or codicil executed by the Settlor. In making any such payments, other than to satisfy bequests under any will or codicil executed by the Settlor, the Trustee shall use only those assets or their proceeds which are includable in the Settlor's gross estate for purposes of the United States estate tax. IN WITNESS WHEREOF, the Grantor and Trustees have hereunto set their hands and seals as of the day and year first above written. WITNESSES: c~~- EAL) MARY .KIT LER COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS: On this, the ~ day of November, 2006, before me, a Notary Public, the undersigned officer, personally appeared MARY E. KITZMILLER and the above-witnesses, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within Amendment to Trust, and acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have set my hand and COMMONWEALTH OF }~ENNSYLVAI3YA Notarial Seai Teri L. Waiker, Notary Public Lemoyne Boro, Cumberland County My Commission Expires Jan. 20, 2007 Member, Pennsylvania Association of Notaries 12 seal. Expires: ';'a' .Y r: ~ :~~ ..;. ,~, _ -1 ~ ,,., ~3' , ,~, The foregoing Amendment to Trust was delivered, and is hereby accepted, at Lemoyne, Pennsylvania, on November,., 2006. WITN S WITN S ~``~' ~- ~ -(SEAL) MARY Z ILLER, TRUSTEE ~ ~~ ~= ~ '. ~" (SEAL) ELWOOD C. ICI' ILL TRUSTEE ~'~ WITN SS ~~ WITN S Y ~~ .. WITNE (SEAL) PENELO A.ERNEY,TR TEE SEAL) OOD C. TZ ER, ., TRUSTEE DONNA P. OHREL, TRUSTEE 13 R E V D CAB L E T R U S T A G R E E M E N T MARY E. KITZMILLER, hereafter referred to as the "Grantor", having certain assets as set forth on the schedule accompanying this Trust, transfers such assets to the Trustee IN TRUST on the following terms and conditions: ARTICLE 1. 1. i) The Trust assets shall consist of the foregoing and such other assets as the Grantor may transfer to the Trustee, or which the Trustee shall receive and accept from other sources, including the Grantor's estate, and any other assets substituted therefor or added thereto. This Trust may be referred to as "THE MARY E. KITZMILLER REVOCABLE LIVING TRUST." ARTICLE 2. 2.1) The Grantor reserves the right to revoke this Agreement at any time without anyone's consent and without providing any reason. Revocation shall be in writing and shall be effective upon execution by the Grantor; provided, however, that if a Trustee other than the Grantor shall be serving as Trustee hereunder at the time of revocation or amendment, such Trustee shall be indemnified and held harmless by the Grantor for any action such Trustee might have taken prior to such Trustee receiving actual notice of such amendment or revocation. 2.2) The Grantor reserves the right to alter or amend this Agreement at any time, in whole or in part, without anyone's consent, except that the same shall not be amended to increase the duties or responsibilities of any Trustee then serving without such Trustee's consent. Any amendment to this Trust Agreement must be in writing and executed by the Grantor in the presence of at least two (2) subscribing witnesses who subscribe their names as witnesses in the presence of the Grantor and in the presence of each other. 2.3) The rights herein reserved to the Grantor to revoke and amend this Agreement are hereby declared to be personal rights exercisable by the Grantor alone and not .by any other person, including an attorney-in-fact or court appointed guardian. No such guardian or attorney-in-fact shall have any right to demand or receive any part of the principal or income of the Trust. 2.4) Any revocation or amendment of this Agreement as provided in Paragraphs 2.1 and 2.2 shall be done without the Grantor incurring any distribution, revocation, termination or other similar fee. ARTICLE 3. 3.1) The Trustee of this Trust shall be the Grantor. Upon the refusal or inability of the Trustee to act, for whatever reason, the Grantor`s spouse, ELWOOD C. KITZMILLER, is designated as successor Trustee by qualifying as provided in Paragraph 3.3. Upon the refusal or inability of the successor Trustee to act, for whatever reason, the Grantor's children, PENELOPE A. ERNEY, ELWOOD C. KITZMILLER, JR. and DONNA P. OHREL, or the survivor of them, are designated as second successor Co-Trustees by qualifying as provided in Paragraph 3.3. The term "Trustee" as used herein shall include the singular and the plural and all genders. 2 Trusts or Will shall result in additional assets coming to the Trustee hereunder, such additional assets shall be held and administered in all respects as if included on the accompanying schedule. 7.4) No purchaser from the Trustee or any other person dealing with the Trustee shall be under any obligation to see to the application of the purchase. money or to the proper admini- stration of the Trust. Any corporation, its transfer agent and its dividend disbursing agent and any person, firm or corporation, bank or savings and loan association, and any other party with whom the Trustee shall deal: (a) Shall be under no obligation or liability with respect to the validity or proper administration of this Trust, (b) Shall be entitled to rely entirely upon written orders of the Trustee or his nominee, and (c) Shall be entitled to assume that this Agreement as now written is in full force and effect until receipt of the written notice of its amendment, termination, or revocation. 7.5) This Trust is established under the laws of the State of Florida. IN WITNESS WHEREOF, the parties have signed and sealed this instrument on ~°~~TH~J ~ ~~> , 1993. ._ (o • ( SEAL) MARY KITZ LER GRANTOR AND TRUSTEE 19 The foregoing Trust Agreement was signed, sealed, published and declared by the Grantor in the presence of us. The undersigned have attested as witnesses, after the Grantor signed, in the presence of each other and in the Grantor's presence, on the date stated above. of -~ -t.,~.P - ST E OF FLORIDA ) COUNTY OF SARASOTA ) THE FOREGOING Trust Agreement was acknowledged before me this day of !S~ Lt 1993 by MARY E. KITZMTLLER, who is personally known to me or who has -' "` as identification and who did take an oath. Commission Number: My Commission Expires: F~. GFi~C c`..c{~ i 06tF~i~f {~"d!%'a€ti, ~L3t:3 t~j ~ -:;iiC~i: L.__..v.._.__...~..._____ 20 LAST WILL AND TESTAMENT ' ~ n Cp ~ _ ~-; ' '~;'J ~~ rn n C~ ~- .•~ ~ a T' , ~ MARY E. ItITZMILLER jam' = ~ r.~ fv _ ~= f ~-i ?~-? ~ : c ;: Cep ^~ _ ; . ;~ ` ~;-; I, MARY E. KITZMILLER, now of 320 Messiah Circle, 100 Mount Allen Dn~re, Mechanicsburg, Cumberland County, Pennsylvania, 17055, do publish and declaze this to be my ~ Last Will and Testament, hereby revoking all other prior wills and codicils made by me. FIRST: Family Background and Appointment of Executor. (A) Family and Background Information. I am married to ELWOOD C. KITZMILLER. The children of our marriage are PENELOPE A. ERNEY, ELWOOD C. KITZMILLER, JR. and DONNA P. OHREL. Throughout this Will, ELWOOD C. KITZMILLER will be referred to as "my husband" or "my spouse" and PENELOPE A. ERNEY, ELWOOD C. ICI'fZMILLER, JR. and DONNA P. OHREL, will be referred to as "my children." The word "issue" will include any children as well as my other descendants. (B) Appointment of Executor. I appoint as my Executors (all hereinafter referred to as Executor) under this Will, the following named persons to serve without bond and without being required to account to any Court: Executors: My husband, ELWOOD C. IQTZMILLER, and my children, PENELOPE A. ERNEY, ELWOOD C. IQTZMILLER, JR. and DONNA P. OHREL, to act jointly or individually. (C) Inter Vivos Trust. The inter vivos trust agreement referred to in this Will is entitled "THE MARY E. KITZMII.LER REVOCABLE LIVING TRUST," by and between MARY E. KITZMILLER, as Settlor, and MARY E. IQTZMILLER, ELWOOD C. KITZMILLER, PENELOPE A. ERNEY, ELWOOD C. KITZMILLER, JR. and DONNA P. OHREL, as Trustee, as now in effect or as may hereafter be amended. SECOND: Funeral and Last Illness Expenses• Taxes. (A) Expenses of Funeral and Last Illness. Notwithstanding that my husband, MARY E. KITZMILLER, survives me, I direct my Executor to pay my funeral expenses (regazdless of amount) and the expenses of my last illness from my estate. In addition, my Executor may notify the Trustee of the Trust described in Paragraph FIRST (C) of any such expenses and my Executor may accept reimbursement from such Trustee. ~- ~- LAST WILL AND TESTAMENT MARY E. KITZMILLER PA E 2 (B) Taxes. I direct my Executor to pay any and all estate, inheritance, succession, legacy, transfer and other death taxes or duties, by whatever name called, including any and all interest and penalties thereon, imposed under the laws of any jurisdiction by reason of my death upon or with respect to any and all property included in my gross estate for the purpose of such taxes, whether such property passes under or outside of this Will. Without any apportionment otherwise required bylaw and without being prorated or apportioned among or charged against the respective devises, legatees, beneficiaries, transferees, or other recipients of any such property or charged against any property passing or which may have passed to any of them, I direct that any taxes so paid shall be charged against my residuary estate. My Executor shall not be entitled to reimbursement for any portion of any such taxes from any such person. The foregoing provisions of this Article SECOND shall not apply to such portion or portions of said taxes, interest and penalties which maybe required to be paid, or are actually paid or reimbursed, by the Trustee of the Trust described in Paragraph FIRST (C), above. THIRD: Tangible Personal Pro~ert_v. Except for those items excluded below and those items enumerated in the Letter of Instruction, I bequeath all my tangible personal property, including but not limited to clothing, jewelry, heirlooms, furniture, household furnishings, personal effects, motor vehicles, and all other similar articles, which I own, and the insurance thereon, to my husband, MARY E. ICITZMILLER, if he survives me. Tangible personal property shall not include: (1) any and all property used by me in any business, (2) cash on hand or on deposit in banks, (3) stock or securities, (4) any type of evidence of indebtedness, and (5) any life, health or accident insurance policies. If my husband, ELWOOD C. KITZMILLER, does not survive me, I leave such tangible personal property to my children, PENELOPE A. ERNEY, ELWOOD C. IQTZMILLER, JR. and DONNA P. OHREL, per stirpes, to be divided among them as they may select in as nearly equal shares as is practical. If there is any disagreement as to distribution, I direct my Executor to make such distribution. The decision of my Executor shall be final and binding. Any items not selected or any items which my Executor considers unsuitable for my children maybe distributed or sold in the sole discretion of my Executor and, if sold, the net proceeds therefrom shall be added to the residue of my estate. Any such article allocated to a minor may, as my Executor deems advisable, either be delivered to the minor or to any person to safeguard on behalf of the minor. .1, /~ ~.~ a i~AST WILL AND TESTAMENT OF MARY E. KITZMILLER PA E 3 Notwithstanding any other provisions in this Article THIRD, I may leave a separate, dated and unsigned Letter of Instruction, which I shall place with my Will, containing directions as to the ultimate disposition of certain of the property bequeathed under this Article THIRD, and such Letter of Instruction shall determine the distribution of such items. FOURTH: Residuary Estate. I devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, of whatever nature and wherever situated to which I am legally or equitably entitled, to the then-acting Trustee(s) of the Trust described in Paragraph FIRST (C) of this Will, to be held, administered and distributed pursuant to the terms thereof, as the same maybe amended from time to time. By this devise and bequest of my residuary estate I hereby exercise all Powers of Appointment I possess at the time of my death except any power of appointment which I possess under the Trust described in Paragraph FIRST (C) of this Will. FIFTH: Powers of Executor. In addition to the powers and duties as may have been granted elsewhere in this Will, but subject to any limitations stated elsewhere in this Will, the Executor shall have and exercise exclusive management and control of the Estate and shall be vested with the following specific powers and discretion, in addition to the powers as maybe generally conferred from time to time upon the Executor by law: (A) In the management, care and disposition of the Estate, the Executor shall have the power to do all things and to execute such instruments, deeds, or other documents as may be deemed necessary or proper, including the following powers, all of which maybe exercised without order of or report to any Court: (1) To sell, exchange or otherwise dispose of any property at any time held or acquired hereunder, at public or private sale, for cash or on terms, without advertisement, including the right to lease for any term notwithstanding the period of the Estate, and to grant options, including any option for a period beyond the duration of the Estate; except that, in lieu of any binding shareholder agreement or buy/sell agreement to the contrary, the Executor shall not be permitted to sell the stock or any other ownership interest in any business owned by me, or held in trust, at my death, without first offering the same for sale to my children, or without next offering the same to the corporation or business represented by such ownership interest for redemption. ~~:. ~` ~~ -`~- LAST WILL AND TESTAMENT Q MARY E. KITZMILLER PAGE 4 (2) To invest all monies in such stocks, bonds, securities, mortgages, notes, choses in action, real estate or improvements thereon, and any other property as the Executor may deem best, without regard to any law now or hereafter enforced limiting investments of fiduciaries, except that the Executor may not invest in any securities issued by the corporate Executor, or issued by a parent or affiliate company of such Executor. (3) To retain for investment any property deposited with the Executor hereunder; except that the Executor may not retain for investment any stock in the corporate Executor, or in a parent or affiliate company of such Executor. (4) To vote in person or by proxy any corporate stock or other security and to agree to or take any other action in regard to any reorganization, merger, consolidation, liquidation, bankruptcy or other procedure or proceedings affecting any stock, bond, note or other security. (5) To use attorneys, real estate brokers, accountants and other agents, if such employment is deemed necessary or desirable, and to pay reasonable compensation for their services. (6) To compromise, settle or adjust any claim or demand by or against the Estate and to agree to any rescission or modification of any contract or agreement affecting the Estate. ('n To renew any indebtedness, as well as to borrow money, and to secure the same by mortgaging, pledging or conveying any property of the Estate. (8) To retain and carry on any business in which the Estate may acquire an interest, to acquire additional interest in any such business, to agree to the liquidation in kind of any corporation in which the Estate may have an interest and to carry on the business thereof, to join with other owners in adopting any form of management for any business or property in which the Estate may have an interest, to become or remain a partner, general or limited, in regard to any such business or property and to hold the stock or other securities as an investment, and to employ agents and confer on them authority to manage and operate the business, property or corporation, without liability ~r. ~. K ~d~~ . -~- LAST WILL AND TESTAMENT OF MARY E. KITZMILLER PA E 5 for the acts of such agent or for any loss, liability or indebtedness of such business if the management is selected or retained with reasonable care. (9) To register any stock, bond or other security in the name of a nominee, without the addition of words indicating that such security is held in a fiduciary capacity, but accurate records shall be maintained showing that such security is a Estate asset and the Executor shall be responsible for the acts of such nominee. (B) Whenever the Executor is directed to distribute any Estate assets in fee simple to a person who is then under twenty-one (21) yeazs of age, the Executor shall be authorized to hold such property in Trust for such person until he/she becomes twenty-one (21) years of age, and in the meantime shall use such part of the income and the principal of the Estate as the Executor may deem necessary to provide for the proper support and education of such person. If such person should die before becoming twenty-one (21) years of age, the property then remaining in trust shall be distributed to the personal representative of such person's estate. (C) In making distributions from the Estate to or for the benefit of any minor or other person under a legal disability, the Executor need not require the appointment of a guazdian, but shall be authorized to pay or deliver the same to the custodian of such person, to pay or deliver the same to such person without the intervention of a guazdian, to pay or deliver the same to a legal guardian of such person if one has already been appointed, or to use the same for the benefit of such person. (D) In the disbursement of the Estate and any division into sepazate trusts or shares, the Executor shall be authorized to make the distribution and division in money or in kind, or both, regardless of the basis for income tax purposes of any property distributed or divided in kind, and the distribution and division made and the values established by the Executor shall be binding and conclusive on all persons taking hereunder. The Executor may in making such distribution or division allot undivided interests in the same property to several trusts or shares. (E) The Executor shall be authorized to lend or borrow, including the right to lend to or borrow from any trusts which I or my spouse may have established during life or by will at an adequate rate of interest and with adequate security, and upon such terms and conditions as the Executor shall deem fair and equitable. ~• r ~/~ .=~" l' LAST WILL AND TESTAMENT OF MARY E. KITZMILLER PAGE 6 (F) The Executor shall be authorized to sell or purchase at the fair market value as determined by the Executor, any property to or from any trust created by me or my spouse during life or by Will, even though the same person or corporation maybe acting as Executor of my estate or as Trustee of any of my other trusts. (G) The Executor shall have discretion to determine whether items should be charged or credited to income or principal or allocated between income and principal as the Executor may deem equitable and fair under all the circumstances, including the power to amortize or fail to amortize any part or all of any premium or discount, to treat any part or all of the profit resulting from the maturity or sale of any asset, whether purchased at a premium or at a discount, as income or principal or apportion the same between income and principal, to apportion the sales price of any asset between income and principal, to treat any dividend or other distribution of any investment as income or principal, or apportion the same between income and principal, to charge any expense against income or principal or apportion the same, and to provide or fail to provide a reasonable reserve against depreciation or obsolescence on any assets subject to depreciation or obsolescence, all as the Executor may reasonably deem equitable and just under all the circumstances. If the Executor does not exercise the above discretionary power, the cash or accrual allocation shall be in accordance with Chapter 81 of Title 20 of the Pennsylvania Consolidated Statutes, or the corresponding provisions of subsequent state law. (I~ If at any time the total fair market value of the assets of any trust established or to be established hereunder is so small that the corporate Trustee's annual fee for administering the trust would be 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 would be entitled to the income of such trust. If the amount of income to be received by such persons is to be determined in the discretion of the Trustee, then the Trustee shall distribute the property among such of the persons to whom the Trustee is authorized to distribute income, and in such proportions, as the Trustee in its discretion shall determine. (I) Except as otherwise provided in this Will, when the authority and power under this Will is vested in two (2) or more Executors or Trustees, the authority and powers are to be held jointly by the Executors or Trustees, respectively. A majority of the Executors or Trustees may exercise any authority or power granted under this Will or granted bylaw, and may act ~z?% ~. ~ LAST WILL AND TESTAMENT OF MARY E. KITZMILLER PAGE 7 under this Will. Any attempt by one such Executor or Trustee to act under this Will on other than ministerial acts shall be void. The action of one such Executor or Trustee under this Will maybe validated by a subsequent ratification of the act by a majority of the Executors or Trustees. SIXTH: Rights and Liabilities of Executor. (A) No bond or other security shall be required of any Executor. (B) This instrument always shall be construed in favor of the validity of any act or omission by any Executor, and any Executor shall not be liable for any act or omission except in the case of gross negligence, bad faith or fraud. Specifically, in assessing the propriety of any investment, the overall performance of the entire Estate shall be taken into account. (C) Each Executor shall be entitled to receive reasonable compensation for services actually rendered to my estate, in an amount the Executor normally and customarily charges for performing similar services during the time which he/she performs the services. SEVENTH: Spendthrift Provision. No beneficiary shall have the power to anticipate, encumber or transfer his or her interest in the estate in any manner other than by the valid exercise of a power of appointment. No part of the estate shall be liable for or charged with any debts, contracts, liabilities or torts of a beneficiary or subject to seizure or other process by any creditor of a beneficiary. EIGHTH: Tax Elections. (A) In determining the estate, inheritance and income tax liability relating to my Estate, the Executor's decision as to all available tax elections shall be conclusive on all concerned. If the Executor joins with my spouse in filing income tax returns, or consenting for gift tax purposes to having gifts made by either of us during my life considered as having been made one-half by each of us, any resulting liability shall be borne by my Estate and my spouse in such proportions as they may agree. In accordance with IRC Section 2632(a) and without regard to whether a Federal estate tax return is actually filed, my Executor shall allocate so much of the Federal Generation Skipping Transfer (GST) exemption amount as will fully exempt any generation skipping transfer which may occur under this Will. ~~ :~ ~~'~~_ LAST WILL AND TESTAMENT 2 MARY E. KITZMILLER PAGE g (B) The Executor may, in its discretion, determine the date as of which my gross estate shall be valued for the purpose of determining the applicable tax payable by reason of my death. (C) The Executor may, in its discretion, decide whether all or any part of certain deductions shall be taken as income tax deductions (even though they may equal or exceed the taxable income of my estate and whether or not claimed or of benefit on my estate's income tax return) or as estate tax deductions when a choice is available; and in the event that all or any part of such deductions aze taken as income tax deductions, no adjustment of income and principal accounts in my estate shall be made as a result of such decisions. NINTH: Definitions and General Provisions. (A) urvival. Any beneficiary who dies within sixty (60) days after my death shall be considered not to have survived me. (B) Captions. The captions set forth in this Will at the beginning of the various articles hereof aze for convenience of reference only and shall not be deemed to define or limit the provisions hereof or to affect in any way their construction and application. (C) C it r n. As used in this Will, the words "child" and "children" shall include persons who aze legally adopted and the issue of said persons, whether born in or out of wedlock, so long as any person born out of wedlock is acknowledged in a written instrument executed by the one of their natural pazents who is a descendant of mine to be the child of said descendant. The word "issue" shall include descendants of all generations including adopted persons. A posthumous child shall be considered as living at the death of his parent. The birth to me or the adoption by me of a child or children subsequent to the execution of this Will shall not operate to revoke this Will. Except for discretionary distributions which may be made unequally among a group of persons and distributions pursuant to a valid exercise of a power of appointment, in making a distribution to the children of any person, the property to be distributed shall be divided into as many shazes as there are living children of the person and deceased children of the person who left children who are then living. Each living child shall take one shaze and the share of each deceased child shall be divided among his then-living descendants in the same manner. (D) Code. Unless otherwise stated, all references in my Will to section and chapter LAST WILL AND TESTAMENT OF MARY E. KITZMILLER PAGE 9 numbers are to those of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any subsequent federal tax laws applicable to my estate. (E) Other terms. The use of any gender includes the other genders, and the use of either the singular or the plural includes the other. (F') Powers of Appointment are Exercised. By this Will I exercise any and all Powers of Appointment which I possess at the time of my death except any power of appointment which I possess under the Trust described in Paragraph FIRST (C), above. IN WITNESS WHEREOF, I, MARY E. ICITZMII,LER, the Testatrix, have to this my Last Will and Testament, typewritten on ten (10) pages, including the Acknowledgment and Affidavit, set my hand and seal this ~ day of November, 2006. /Lr:~ ~~i~.- MARY . KITZ LLER Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who have hereunto subscribed our names at her request, as witnesses hereto, in the presence of the said Testatrix, and in the presence of each other. Each of us further declares that he or she believes the Testatrix to be of sound mind and memory. The preceding instrument consists of this and nine (9) other consecutively numbered typewritten pages including the Acknowledgment and Affidavit. ,~ ,, (print name) E .~°. `~~ residing at ~~~1~ t' Nrac ~~ residing at~a I y...rn,'G ~ ~r2~ ~vC.~T~- (print name) ACKNOWLEDGMENT AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS: The Testator and the witnesses whose names are signed and subscribed to the attached or foregoing instrument, being first duly sworn and qualified according to law, do hereby acknowledge, depose and say to the undersigned authority, that the Testator signed and executed the instrument as his Last Will in the presence of the witnesses; that he signed it willingly or willingly directed another to sign it for him; that he executed it as his free and voluntary act for the purposes therein expressed; that each of the witnesses were present and saw the Testator sign and execute the instrument as his Last Will; that each subscribing witness in the hearing and sight of the Testator signed the will as witnesses; and that to the best of their knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. fr ~~ ~ ~, ~estator G~ ~~~~' Witness Witness Sworn to or affirmed, subscribed to, and acknowledged, before me by the above-named Testator and witnesses, this J' -" day of November, 2006. ,~.~••~-"" ZJMh~Q1dVi~~1~L'iF# is~_z'BNi~iSYLITANtly tvoiada! 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