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03-05-12
February 24, 2012 To Whom It May Concern: I am requesting that any penalties related to the late filing of the attached Pennsylvania Inheritance Tax Return for the Estate of Leona Arnold please be abated. During the administration of the estate, I became very ill, related to my diabetic condition. On November 23, 2011, just one day before the due date of the Inheritance Tax Return, I was hospitalized and treated at the York Hospital f'or chest pain. As a result, I could not file for the extension request nor take care of the necessary check writing. Since recovery, I have made every effort to file and pay the tax as soon as possible. I thank you for your consideration for penalty abatement due to my unavoidable circumstances. Sincerely, n r t\1 Richard B. Arnold ~~ 1505610105 REV-1500 Ex `°_-~', (Fq ~ enns lvania OFFICIAL USE ONLY PA Department of Revenue P ^.u. Y „` „,~ - - ~ County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX z8o6oi "1 Harrisburg, PA i'7iz8-0601 RESIDENT DECEDENT -~ ~ ~ ( ~..< (~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 174-32-2921 02/24/2011 ' 07/07/1917 Decedent's Last Name Suffix Decedent's First Name MI 'Arnold Leona B ': (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE ', REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Date of Death Prior 10 12-13-82j O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) ~ 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 1 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 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 T0: Name Daytime Telephone Number Karl A Lehman, CPA (717} 637-7300 First Line of Address 195 Stock Street Second Line of Address Suite 311 City or Post Office Hanover State ZIP Code PA 17331 REGISTER OF4N~LLS USE ONLY' - -,i - '? t i- "! -- ..3 ~'_..1--ri .-~ .. ~ ,: x.. ~..' 2Z ~_~ . ~1 c ~ 3 , •) --, r{ ~'~' t.~ 'Tl Correspondent's a-mail address: karl.lehman@rlhcpa.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 repave other than the personal representative is based on all information of which preparer has a y knowledge. SIGNA E O E ON PONS LE F LI G RETURN DATE -t`'> ~ - 1~'` 1 ~r+ ra r~. v kS . l~ (~ ~ '~ `- t~ ~ R 4'E ~d3 -Z,E% 1 ~~ I t z /-f > ~ ~- S I o ~ ~ i ~ t ~(ts , (: H 5 'r ~ ~1Z l_ i n~ r' /4 1? 3 r SIGN E O ~ REP ER T R THAN REPRESENTATIVE DATk ll ~~~-( .~C~ ADDR S ~ _ ' JI ~~ ~ ~ ~~~ L ~~ ~ ~ z PLEASE USE ORIGINAL FORM ONLY Side 1 1505610105 1505610105 J 1505610205 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name: Leong B Arnold ' 174-32-2921 RECAPITULATION 1. Real Estate (Schedule A) ........................................... .. 1. ; 2. Stocks and Bonds (Schedule B) ..................................... .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 4. Mortgages and Notes Receivable (Schedule D) ......................... .. 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)..... .. 5. 613.74 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. ; 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property ' 4$6 173 99 (Schedule G) O Separate Billing Requested_ .... .. 7. , . 8. 9 ) ......................... Total Gross Assets (total Lines 1 throu h 7 8. ' 174,100.73 ', 9. Funeral Expenses and Administrative Costs (Schedule H) ................. .. 9. 15,235.63 10. Debts of Decedent, Mort a e Liabilities and Liens Schedule I 9 9 ( ) ............. 10. ' . 871.72 11. Total Deductions (total Lines 9 and 10) ............................... .. 11. 16,107.35 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 157,993.38 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. 157,993.3$ '' TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0 _ 1 5. 16. Amount of Line 14 taxable at lineal rate x .0 45 ', 157,993.38 ' 1g. 7,109.70 ', 17. Amount of Line 14 taxable at sibling rate X .12 ' ', 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE ...... ................................................ ..19. 7,109.70 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 1505610205 1505610205 REV-1500 EX (FI) Page 3 file Number Decedent's Complete Address: Tax Payments and Credits: 1, Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments B. Discount 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. Total Credits (A + B) (2} (3) (4) (5) 7,109.70 53.63 7,163.33 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: 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" orpayable-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 designaticn? .................................................................................................................. ...... ^ 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 arld 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, ~In adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(x)(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 I]. • The tax rate imposed an the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(x){1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1508 EX+ (11-io) ' i pennsylvania SCHEDULE E DERARTMENT of aEVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Leona B Arnold 21'11-00326 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. If more space is needed, use additional sheets of paper of the same size. REV-151 EX+ iQ8-09j pennsylvania SCHEDULE G ,~ DEPARTMENT of aEVeNUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Leona B Arnold 2111-00326 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 ye=.;. ITEM NUMBER DESCRIPTION OF PROPERTY ;NCwDE TtiE raaNE cF rlrE raa.NSrEREE, rrIEIR REUnonsrrlP To oeceDEruT AN[7 'HE DATE CF TRANSFER. ATTACH A COPY Or THE DEED FOR REAL ESATE DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION pE AFFL~CAI3LEj TAXABLE VALUE 1. Assets Held in the Leona B. Arnold Revocable Living Trust 2 Class Action Lawsuit Proceeds 400.00 100 400.0( 3 ACNB Checking Account 921.19 100 921.14 4 Wells Fargo Account #1199-9105 holding the following investments: AT & T, Inc., 265 Shares Common, CUSIP 002068102 7,398.80 100 7,398.8f Citigroup 320 CAP IX 6% Due 2114133, CUSIP 173066200 7,043.20 100 7,043.2( General Electric Cap Corp Notes 20,000 par, 6% Due 6115/12, CUSIP 21,288.00 100 21,288.0( 36962GYY4 Goldman Sachs Bank USA CD 20,000 par, 4.5% Due 11(21!11 CUSIP 20,573.40 100 20,573.4( 381426TJ4 Hartford Life Ins Income Notes, 12,000 par, 5% Due 11!15/11, CUSIP 12,164.29 100 12,164.24 4165XOBL3 Midfirst Bank Oklahoma City CD; 12,000 par, 3.05% Due 5(14112, CUSIP 12,315.60 100 12,315.6( 59740MXF4 Summit Community Bank Moorefield WV CD, 20000 par, 4.15% Due 20,171.80 100 20,171.8( 5!16!11, CUSIP 86604XEQ5 Wells Fargo Bank Deposit Sweep Account 6,200.55 100 6,200.5E 5 ACNB Bank CD 60,000.00 100 60,000.0( Accrued Interest on CD 722.46 100 722.4E 6 Jewelry Per Appraisal by Garrick Jewelers 2,350.00 100 2,350.0( 7 Jewelry and miscellaneous personal property sold at sale price 538.00 100 538.0( 8 Furniture and miscellaneous personal property sold at sale price 1,399.70 100 1,399.7( TOTAL (Also enker on Line 7, Recapitulation) $ 173,486.99 If more space is needed, use additional sheets of paper of the same size. P.E''•J-1521 Ei(+ {1Q-Q9; pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Leona B Arnold 2111-00326 Decedent's debts must be reported an Schedule i. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: l Hoffman Funeral Home 2,191.06 2 Myrl Akerman -Memorial Service cost of facility and fellowship meal 1,086.00 a Smith Monument Company, Grinnell, Iowa 2,288.00 B. ADMINISTRATIVE COSTS: i. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City _ State __.___. ZIP Year(s) Commission Paid: __ 2. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.} Claimant Street Address GtY __ -- __.__-__ __ -_-- -_-- --.._._ _. State _._ __.._ ZIP Relationship of Claimant to Decedent 4. Probate Fees: 5. Accountant Fees: 6. Tax Return Preparer Fees: ~~ Cost to maintain home until property removed and sold: Green Ridge Village Rent PP&L Kuhn Communications s UHaul, Postage and supplies for moving and disposing of personal property. s Jewelry Appraisal Fee TOTAL {Also enter on Line 9, Recapitulation) ( $ If more space is needed, use additional sheets of paper of the same size. 500.00 170.50 1, 500.00 2,000.00 3,797.78 213.41 49.33 1,312.35 127.20 15,235.63 FtEV-P. 2 ~X+ ('12-OED; °i pennsylvania SCHEDULE I DEPARTMENT Dr REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Leona B Arnold 2111-00326 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10; i~ pennsylvania SCHEDULE ] DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Leona I Arnold 2011-00326 RELATIONSHIP TO DECEDENT AMC)UNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 4116 (a) (1.2).] 1~ Richard B Arnold, 112 Hillside Drive, East Berlin, PA 17316 2 Carol A Celander, 1072 Kingsview Ave., Rochester Hills, MI 48309 3 Arthur P Arnold, 10353 Rossbury Place, Los Angeles, CA 90064 Son Daughter Son 1/3 1/3 1/3 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPF:IATE. 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. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed, use additional sheets of paper of the same size. I~AS'T ~~~.,~., ANI~ TESTAMENT' I, LEC}NA ~. AR~'+TC3LD, of Atlanta., Georgia, being of sound mind and nlcmcry, do rx~al*e, publish and declare this my Last Will and Testament, hereby revoking all fi~rrner wills and codicils by me made. FIRST: I will and direct that all legally enforceable debts and funeral expenses be paid, whether or not such expenses are attributable to. property included in my probate estate. SECiJ1~D: I give, devise and bequeath all of the rest, residue arld rema.ind~r of'm~~^ estate and property, of whatever kind. and wherever situated, owned by me at the tune of nay death to the trustee{s) of the ARNOLD TRUST I~ATEI3 MA;~CH 5, 1997, to be added tcz the assets held in trust and administered by its terms, including any amendments made during my Iife~time. If fc~r any reason such distribution of the residue of my estate is ineffective, then I give such residue of my estate to the trustee{s} named in the ARNQLD TRUST DATI":,1,~ 1~r1.R.CH 5, l )~>7, tct serve as trustee{s), to be held in a testamentary trust in accordance with the pra~~^isic~ns c~f'tl~e ~-~R~C3LG TRUST DATED MARCH 5, 1997, including any amendments thereto made duri~~g any lifetinic:.. TH IIl~1C1: I constitute and appoint WILEY E. A:ltl~®L1=3 personal representative of this my Last Will and Testament. I authorize and empower any personal representatir~^e t~~ sell, transfer and convey any and all of the property of my estate, real arrd ;~ersc~nnl, and to execute, acknowledge and deliver good and sufficient transfers and conveyances thereof witho~~t bond. If WILE1' E. ART~IC)I..D is unable or unwilling to serve as persona! representative, 1 constit~:te ar~~~l appoint RICHARD B. A.R.NC}LL? as personal representative, to serve with all rights at~d responsibilities given to the original personal representatives}. 1fRICHARD B. AI~?~C-LL~ is unable or unwilling to serve as personal representative, I constitute and appoint A1~7'Ht-,lt l~. ~~±~ Page 2, Last Wi11 and Testament of LEflNA B. ARNC~LD A:RNOLD as personal representative, to serve with ail rights and responsibilities given t~ the original personal representatir~e~s~. If ART~[I.TR P. AR:T'~ULi~ is unable or u~~vY~illing tc~ serve as personal representative, (constitute and appoint CAROL A. CEI.s~-1.I'~L)CFt. as pers~r~al representative, to serve with all rights and responsibilities given tca the orgina3 personal representative(s). IN WITNESS'4~'HERE4F, 1 have hereuntt~ set nay hand and seal this St clay of '~`larcl~, 1997. STATE OF GEQR.GTA CQI.INTY OF F'I.TLTQN ,- _~ . L~;flT~A 8. Af~NC~L,i~ SS» f .j f ~ r Witt~Ss "1~v~itness Subscribed, sworn to and acknowledged beft~re me by LEON A 1~, ARi~lC7Ll~, the ,E v ~ t.~'fc-~-rl~s ...~..._. _ __. a.nd testat~ ~ Cd subscr~b ~ ~d sworn to belvrttnesses, th' ~ L _~__ ,/L,t - ~ ~s Stl~ day of I4;I~rcl~,~;~99 f ~ '1 ~rr~:Cau~F, Ci~~r i~~ =~ i~y~ omission i~ i 1 ~ ~~.,!~ sl~~,~--pRa~~ A'~°~~~~,vlT STATI/ CAF GECJR(~I ~QUNTY ~F Ik LEfJNA B, r#RNfJII;.T?, Testatrix, and ~ ~~ ;~ ~((t ~ ~ ~. __~. and 1~ c-_ ~' c ~ `~ ~.. (~Vitness~s), r~s~a~ctvely, wh~ase names are si,~ned to the attached or fore~t~in~ instrument, being; first duly sworn, do herby declare to the undersi~nLCi authority that the Testatrix signed and executed the instrument as the ~I"estatria' Last b~'i1f, tiaat tl~e Testatrix signed it willingly or directed another to sign it fc~r the Testatrix, that it was executed as a free and. vtaluntary act. for- the purposes therein expressed, and that each of the itr~esses, in the presence and hearing; of the Testatrix, signed the will as Witnesses, and that tc~ the best o~their knowledge the Testatrix was at the time 14 or more years of age, of sound ~7~irad and und~:r nc~ constraint. or undue in~luenee. LEt31`+lA B. AIII+OL~, .Testatrix ~S ~~~ ~ ~~~~ WltneSs Witness Name (Printed Witness Si~~ Witness Name (Printed Subscribed, sworn tc~ and acknowledged before me by LE4NA ~.:~RNt~I<~l), the Testatrix, and subscribed and sworn tc~ before me ~,~, '~`v _~'f ~ p~ and ~ ~r-~'~'~' ...t~.-~= ~~c° ~~'t~e~s~:s, this ~~``~`'. day cif March~,1997'. _ _~ ._.~ ~wu~iiAN+..' lV;y Cc~rnmissian Expires;. ~~',~*t~~u~ra~ ie REVOCABLE LIVING TRUST' ARNOLD TRUST DATED MARCH 5, ].997 WILEY E. ARNUI~D and LECJNA B. ARNt~LD • DECLARATION OF TRUST This declaration of trust is made by 1WILEY E, ARN4LD and LEONA B. ARNOLD as of l~larclr S, 1997. This trust shall be governed by the laws of the State of Georgia. **~ AR.TICLE ONE *'~* NAME OF TRUST AN1D APPOINTN1Ei'~1TS A. NAME OrF TRUST: This trust shalt be known as the ARNOLD TR~..JST DATED MARC1-I S, 1997. B. PRIMARY TRUSTEES: We hereby designate ourselves as the primary trustees of this trust. father or both of us may exercise dominion and control over any and all of the trust assets. Upon the death of one of us, the survivor shall continue to act as the primary trustee of this trust with full power and authority to deal with any and all of the assets of this trust irr any manner that said survivor sees fit, During the existence of this trust, each grantor shall have the right to partition, enabling each grantor to restrict, transfer, or withdraw one-half of the assets in this trust. C. SUCCESSOR TRUSTEE: ~TVe designate RICHARD $. ARNC}LD as the successor trustee of this trust. our successor trustee is to assume the duties as trustee hereunder upon the resignation o£'both ofus or the survivor ofus, the death of the survivor ofus, the disappearance of both ofus or the survivor ofus, or if both ofus or the survivor ofus is certified in writint; to be incompetent as provided under Article Five of this Declaration of Trust. Except as otherwise specified within the provisions of this Declaration of Trust, in the event of the incompetency of both ofus or the survivor of us, our successor tnrstee is to use the income and assets of this trust exclusively for the health, education, support, or maintenance of both ofus or the survivor ofus. Our successor trustee shall have (in addition to other powers and authority set forth under the terms of this Declaration of Trust}, the authority to sign. any and all written instructions and written consents that. may be required by any attending physicians, hospitals, or nursing homes with respect to the treatment and care of both ofus or floe survivor ofus. D. ALTERNATE SUCCESSOR TRUSTEE: if RICHARD B. ARI~OLD is unable or unwilling to act as successor trustee, we app~aint ,_ ARTHUR P. ARNOLD as successor trustee to serve with all rights and responsibilities ~! ~tVEII t(7 fihe nri~inal mirr~ccnr tnictA~ E. SECOND ALTERNATE SUCCESSOR TRUSTEE: `*' If ART)FiUR P. ARNOLD is unable or unwilling to act as successar trustee, we appoint '• CAROL A. CELANDER as successor trustee to serve with all rights and responsibilities given to the original successor trustee. F. RESIGNATION OF TRUSTEE(S): Any trustee may resign at any time by giving at least thirty days prior written notice, specifying the effective date of the resignation to any other trustees then serving and to the trustee appointed by this Declaration of Trust to act upon the resigning trustee's resignation. G. IF NO NAMED TRUSTEE CAN ACT: If no trustee named in this trust is willing and able to act, a trustee or co-trustees may be selected by the majority of adult income and remainder beneficiaries named herein. The successor trustee(s) so selected and appointed shall have ail rights and responsibilities hereinbefore given to the named successor trustee(s). )•I. COMPENSATION FOR SUCCESSOR TRUSTEE: Our successor trustee(s) are to serve without compensation, unless compensation is agreed upon by all of the successor beneficiaries of this truss. However, all expenses of any type incurred by our successor trustee(s) in carrying out duties under this trust shall be paid for from the trust. 130NI) WATYED: Na band will be required of the primary trustee(s) or the successor trustee(s), or any other trustees} named herein. ACCOUNTING WAIVED: The primary trustees} will'render such accounting to the successor trustee(s;l as the primary trustee(s) deem advisable for the purpose of advising the successar trustee(s) of the nature and location of the assets of the trust. The successor trustees} shall make such accounting to the successar beneficiary(ies) as the successor trustee(s) in the successor trustees}' sole discretion deem advisable. Said successor trustee(s) shall not be required to make any current reports or accountings to any court nor to any beneficiaries. K. PRIMARY BENEFTCTARIES: We hereby designate ourselves as the pr-irryary beneficiaries of this trust. As fang as we ar the survivor ofus shall live, we ar the survivor ofus will have the exclusive right to the use and benefit of the income and the assets of this trust. Upon the death ref the survivor ofus, our successor trustee(s) shall take charge of the assets then remaining; in this trust ' and distribute them according to the plan. of distribution in Article Two of this Declaration of Trust document. , *'~ * ARTXCLE TWn PLAN OF DISTI2rIiUTIQN A. PLAP+I OF DiSTRIBUTI©N UPUN DEATH OF SURVIV£~R: Upon the death of the survivor of us, our successor trustees} shall take charge of the assets then remaining in this trust, pay all of the legally enforceable debts of the su n~ivar of us, including the expenses of the last illness and funeral expenses of the survivor of us, current bills and any and all other expenses incurred in closing out this trust and making distribution of assets thereof. Proceeds remaining after the provisions of this paragraph have been complied with shall be distributed according to the following plan of distribution: Our beneficiaries are RICHARD B. A,RNOLD, CAROL A. CELANDER ANT.} ARTHUR P. ARNOLD. 2. We may from time to time indicate our desire that specific gifts be made from this living trust upon the death. of the survivor ofus. If we make known our desire in a writing referring to or attached. to this trust agreement, upon the death of the survivor ofus, the trustee(s) shall distribute the specific gifts as i,f the specific gifts had been made in this trust agreement itself. In dating the specific gifts docun-ent, it is not our intention to relate the entire trust agreement. 3. We direct that our successor trustees} divide our personal effects, including automobiles, boats, sporting equipment, jewelry, furniture, furnishings, china, glassware, silver and household equipment (except those items which are specifically given to a beneficiary elsewhere in this trust agreement in which case said specific gift shall take precedence over this paragraph, among the following named beneficiaries who. survive, as the surviving named beneficiaries agree ar, failing such agreement, in such manner as our successor trustees} may deem equitable. If the surviving named beneficiaries do not agree, we give our successor trustees} full discretion to determine the division and distribution of the articles above referred to between our surviving named beneficiaries, and such deternunation shall be binding on ail persons. The named beneficiaries for purposes of this paragraph are RICHARD B. ARNOLD, CAROL ~.. CELANDER AND ARTHUR. P. ARNOLD. 4. The net proceeds ofths trust remaining after compliance with the above. provisions are to be divided between RICHARD B. AR1vCJLD, CAROL A. CEI.ANDER AND ARTI-iUR P. ARNOLD, in equal. shares. If' any beneficiary does not. survive the survivor ofus, we give the share of that beneficiary to the following described testamentary trustees}, for the following uses and. purpo.>es and subject to the following described trusts for the benefit of the. issue ofour deceased beneficiary. If the deceased beneficiary leaves no surviving issue, then that beneficiary's share shall be given in equal shares to our other beneficiaries. or to the following described testamentary trustee{s} far the benefit of their issue by representation. a. if any beneficiary who is to receive a portion of our trust has not vet reached the age of twenty-one (21 }years at the time ofthe death ~~f the survivor of us, then the successor trustees} shall act as testamentary trustee{s) of the portion of this trust given. to said beneficiary(ies}, until said beneficiary(ies) reach the age of twenty-one (2l) years, and retain it in a separate trust for said beneficiary. Until the testamentary trust terminates, the testamentary trustee(s) shall. pay to the beneficiary(ies) ar for the beneficiary{ies)' benefit, from the income or principal of the beneficiary(ies)' trust, such sum ar sums as the testamentary trustees} shall deem necessary or proper to provide for thai benefciary(ies}' suitable support; health, education and maintenance, adding any unused income to the principal at. the end of each year. When the beneficiary of the trust reaches the age of twenty-one (~I}years, the testamentary trustees} shall distribute all remaining principal and any accumulated income tc~ said beneficiary, and the testamentary trust shall terminate. b. The testamentary trustee{s} shall make such a~ccaunting to the beneficiaries as the trustee(s), in the trustee(s)" sole discretion. deem advisable. Said testamentary trustee(s) shall not be required to make any current reports or accountings to any court nor to any beneficiaries. The testamentary trustee(s) shall serve without compensation. c. In the event of the death of any beneficiary prior to the termination of that beneficiary's testamentary trust, then the testamentary trustee{s} shall distribute the deceased benefciary's trust principal and accumulated income to the deceased beneficiary's issue by right of representation, and, if Wane shall then be living, then the deceased beneficiary's trust shall be distributed in equal shares to the beneficiaries of each other trust. created in this paragraph or to the other trust beneficiary's issue by representation. lfa beneficiary's trust is still in existence, said share from a deceased beneficiary shall be added to the existing trust and held under the terms and conditions of that existing trust. If a beneficiary's trust is no linger in existence, that beneficiary shall receive hisJher share of the deceased beneficiary's share outright. B. IF ALL BENEFICIARIES PREI?ECEASE: if no beneficiaries War alternate bene£ciaries Warned. herein survive, then we give the net proceeds of this trust fifty percent (50%) to the heirs at law of grantor-husband and fift}J percent (SfJ°lo) to the heirs at law of grantor-wife of this living trust. • C. RULE AGAINST PERPETUITIES: Any power of appointment created by this living trust shall be exercisable by the ~, designated donee, if, and only if the power is exercised prior to twenty one years after the death of the last to die of our descendants in being at the time of the death of the second. grantor to die.. Any property interest transferred by this living trust shall vest no later than twenty-ane years after the death of the last to die of our descendants in being at the time of the death of the second grantor to die. p. IN TERROREM: The distributions designated in this trust are intended to be in lieu of any other claims, o!' whatever nature and whether arising by statute ar c~thervrise, by any taker hereunder, and any taker who asserts any other claim or contests this trust shall forfeit. all interest in any property, income or other benefit to him/her. Any property, income or other her~efit forfeited by the operation of this paragraph shall be distributed as part of the net proceeds of this living trust as if the taker asserting the claim did not survive. E. SURVIVORSHIP CLAUSE: If any beneficiary dies prior to the tern~inatian of this living trust ar within thirty (30) clays after the date of the death of the survivor of us, whichever is earlier, any interests which would have passed to said beneficiary under the provisions of this living trust are. to be disposed of according to the plan of distribution which would have been effective under this living trust if such beneficiary had predeceased the survivor of us. It is our intentan that any property or interest which. is distributed from our living trust as a result of an_y transfer authorized by our successor trustee(s) priar to the death of said beneficiary will not be revoked ar otherwise affected by the subsequent death of the distributee. F. SIMLtLTANEOUS DEATH PROVISION: Ff we should die under such circumstances as would render it doubtful as to which died first, then it shall be conclusively presumed for the purposes of this living tn~st that the grantor-husband died first. n iTlit'~1~ 1 ViW 1 ~l !'Y 1'llt0 A. PtJWER TQ FUND THE TRUST; After this trust is duly executed, we will execute and deliver all deeds, assignments, bills of sale, written instructions anal other legal documents necessary to con~fey and register <~11 of our assets that we choose to place in trust under this trust to be owned 13y the trustee(s~ of this trust and held and administered under the terms and conditions of this trust. Assets which are evidenced by titles or deeds currently being transferred to the trustee(s) of this trust are listed on Schedule Ay which is attached to this trust and made a part of this gust. We hereby transfer to this trust all assets Hat requiring titles ar deeds, including but not limited to our fi.imiture, wearing apparel, and personal. possessions. Additionally, the grantor(s) are now holding and will hold, solely and exclusively for and 4n behalf of such trust, the following: any and all properties of all kinds,. whether presently owned or hereafter acquired including, without limitation: bank accounts, certificates of deposit, mutual and money market funds of all kinds, securities, agency and custody accounts, Hates, and real estate wherever locat~,d. All such property is hereby transferred to and the same shall be owned by such trust. This declaration sha11 apply even though record ownership or title, in some instances, nay, presently or in the future, be registered in the individual Warne or names o#' either af' us, in. which event. such retard ownership shall hereafter be deemed held in trust even though such trusteeship remains undisclosed. All assets transferred to the trustee(s) of this trust,. whether now or at a later date, shall become part oftlie trust estate and be subject to all terms and provisions oftbis trust document. S. POWER TE) AMEND: During our joint lifetimes this trust may be amended in whole crr in part b_y an instrurntynt in writing, signed by at least one grantor, and delivered to the other grantor and all acting trustees} (who may be grantor(s)), except as may be limited by Article tine or Two of this Declaration. ofTrust. After the death of the first grantor to die, the surviving grantor may amend the trust, inn whole or in part, by an instrument in writing, signed by the surviving grantor and delivered. to all acting trustee(s) (which may be the surviving grantor} except as may be limited by Article One or Two of this Declaration of Trust. C. PUWER TO REVOKE: burin our 'Dint lifetimes, we ma revoke the trust, in whale ar in part, by~ an instrument g .l y in writing, signed by at least one of us and delivered to the other grantar and all acting trustee(s) (who may be granters}}, except as rxray be limited by Article One er "I"~vo of this Declaration of Trust. Upon revocation, the trustee(s) shall. deliver the trust prflperty to both of us. With respect to the ane-half of trust assets flf each of us, either of us may ~~ititdra~v or partition the trust as to his ar her ane-half share, except as may be limited by a'~rticle C}ne or Twe of this Declaration of Tntst. After the death afthe first afus,, the surviving grantflr may revoke the trust, in whole or in part, by an instrument in writing, signed by the surviving grantor and delivered. to all acting trustee(s) (which may be the surviving grantor) except. as may be limited by Article One or Twa of this Declaration of Trust. Upon revocation, the trustees} shall deliver the trust property to the surviving grantar. D. POWER TO CHANGE TRUSTEE. L3uring our joint lifetimes, we may change the trustee(s) or successor trustees} of this trust by an instrument in writing, signed by at least one ofus, and. delivered to the other granter(s) and all acting trustee(s) (who may be grantar(s}), except as may be limited by Article One or Two of this Declaration of Trust. After the death ofthe first grantor to die, the surviving ,grantor shall have the power to change the trustees} or successor tnrstee(sj by art instrument in writing, signed by the surviving grantar and delivered to all acting trustees} (which may be the surviving grantar) except as may be limited by Article One or Two of this Declaration of Trust. • *** ARTICLE FOUR *** TRUSTEES}' POWERS A. MANAGEMENT OF TRUST PR.OI'ERTY; With respect to property governed by any trust created under this agreement, except as otherwise specifically provided in this trust, the trustee(s) shall have all the rights, powers and authority to deal with and manage the assets of this trust that an individual owner would have if there was na trust and. the trustee{s} vrere acting as legally competent individual{s} dealing with their own. property.. This includes, but is by no means limited to the right to borrow against or pledge any of the trust assets, including; the right to mortgage real estate and margin stocks or other securities owned by the trustees} of the trust. This includes all powers now or hereafter conferred upon trustees} by applicable state law, and also those powers appropriate to the orderly and effective administration of the trust. piny expenditure involved in the exercise of the trustee{s}` powers shall be borne by the trust. Trustee{s}' powers shall include, but shall not be limited to, fihe fol.€olving powers:. 1. Ta sell, convey, pledge, mortgage, lease, manage,. operate, control, transfer title, divide, convert or allot the trust property, including real and personal pr,~perty, and to sell upon deferred payments; to lease for terms within or extending b~:yond the duration of the trust for any purpose; to enter into covenants and agreements relating to the property sa leased or any improvements which may be erected on such property. 2. To abandon ar retain underproductive property, and to invest. and reinvest the trust funds in such property as the tnustee(s}, in the exercise of reasonable bu~winess judgment, may deem advisable, including stock of the trustees} anal investments in any co3;~tmon trust fund now or hereafter established by trustees}. 3. To retain nonproductive assets at the direction of the grantors} or current income beneficiaries afthe trust, ar in the exercise of reasonable business judgment by the trustee{s;, to abandon assets. 4. To deal with itself or affiliates, to borrow money for any purpose; to place, replace, renew or extend any encumbrance upon any trust property by mortgage, deed of trust, pledge ar otherwise, regardless of the purpose of any such. action. 5. To establish lines of credit and to guarantee any and all Loans made to the grantor{s} regardless of the purpose of the loan. 6. To participate in voting trusts, pooling agreements, foreclosures, reorganizations, consolidations, mergers and liquidations and, in connection therewith, to deposit securities with and transfer title and all rights and responsibilities to any ;protective or other committee as the trustee{s) may deem advisable. ~.. 7. To acquire or dispose of an asset far cash or on credit, at public or private sale, and to exchange, partition, change the character of or abandon a trust asset ar Any interest herein. 8. To make improvements, alterations, ar ordinary ar extraordinary repairs of buildings or other trust property; to demolish any improvements; and to raze existing ar erect new party walls ar buildings. 4. To subdivide, develop or dedicate land to public use; to make ar obtain the vacation of plats and adjust boundaries; to adjust differences in valuation an exchange or partition by giving or receiving consideration; to dedicate easements far public use without consideration; and to create restrictions, easernen.ts ar other servitudes. 10. To grant an option involving disposition of a trust asset, or to take an option far the acquisition of any asset. 1 i . To vote a security, in person ar by ,general ar limited proxy. 12. Ta pay calls, assessments and any other sums chargeable or accruing against or on account of securities. 13. To sell or to exercise or not exercise, as the trustee{s} may deem advisable, any subscription, conversion or other rights ar options which may at any time attach to, belong to ar be given to the holders of any stacks, bands, securities ar other instruments in the trust estate. 14. T'o engage in covered call writing. i 5. To buy, sell and trade in securities of any nature. lb. Ta hold a security in the name of a nominee or in any other farm withoazt disclosure of the trust, so that title to the security may pass by delivery, but the trustee{s} shall be liable for any act of the nominee in connection with the security so held. 17. To insure the assets of the trust against damage ar lass, and the trustee{s} against liability with respect to third persons. 18. To advance money for the protection of the trust and for all expenses, losses at~d liabilities sustained in the administration of the trust or because of the holding or ownership of any trust assets. Thereon, the trustee(s) shall have a lien c>n the trust assets for any such advances. 19. To pay or contest any claim; to settle a claim by ar against the trust by compromise, arbitration or otherwise; to release, in whole or in part, any claim. . _~_: ~~: belonging to the trust to the extent that the claim is uncollectible; and to institute, compromise and defend actions and proceedings. 20. To commence or defend litigation with respect to the Trust ar any prol~er-ty of the trust estate as trustee{s) may deem advisable and to employ such counsel as tl~e trustee{s} shall deem advisable. for that purpose. 21. To enforce any mortgage, deed of trust ar pledge and, at any sale under any mortgage, deed aftrust or pledge, to bid and purchase, at the expense ofthe trust, any property subject to any such security instrument.. 22. To pay taxes, assessments, any compensation of trustees} as allowed under other provisions of this Declaration of Trust and other reasonable expenses incurred in the collection, care, adtrrinistration and protection of the trust. 23. Ta continue or participate in any business or other enterprise and to effect incorporation, dissolution or other change in the form of organization of the business or enterprise. 24. To pay the debts of grantor{s}, the cost of any final illnesses of grantor{s), and the cost of grantor{s}' funerals and final disposition, and to authorize any actions necessary to arrange for grantor(s)' funerals and final disposition. 25. To appoint a general or special agent to act on trustee{s}' behalf r~ny power of attorney the trustee(s) create pursuant to this power shall cease wl~eri the appointing trustee{s} cease to act as trustee{s}. 26. Amer the death of bath grantor{s}, upon any divisian or partial or final distribution of the trust estate, the successor trustee{s} shall have the power to pai-titian, allot and distribute the trust. estate in undivided interests or in kind, or partly in money and partly in kind, at valuations deternuned by the trustee{s}, and to sell such property as the trustee(s) consider necessary to make such divisian or distribution. The trustees} may make non pro rata divisions between beneficiaries as long as the respective assets allocated to separate trusts or shares or the distributions to beneficiaries have equivalent or proportionate fair market value.. 27. The trustee{s} shall have the power to deal with governmental agencies; to make applications for, receive and administer any of the following benefits, if applicable: Social Security, Medicare, Medicaid, Supplemental Security Income, and any other government resources and community support services available. T`he trustees} shall have the power to explore and implement Medicaid planning strategies and options to plan and accomplish asset preservation if a grantor needs Tong-term health and nursing care. 28. If the estate of either grantor is probated and the estate{s) do not contain sufficient funds with which to pay legally enforceable debts and expenses, the personal representative{s) of the respective estate shall have the right to request that the trustee(s) of this trust distribute to the estate(s) an amount necessary to satisfy the legally enforceable debts and expenses, and the trustee(s) are authorized, in the sole discretion of the trustee(s), to distribute funds to the estate for said debts and ~, expenses, except that the trustee(s) shall make no payment from assets, such as life insurance proceeds, that would otherwise be immune from creditors` claims. 29. A beneficiary may disclaim all or any part of said beneficiary's interest in any property distributable to the beneficiary provided the disclaimer is made in accordance with the requirements far a disclaimer pursuant to l.R..C. ~ ?;> I ~. In addition, property passing to the trustee(s) afany trust under this trust agreement may be disclaimed by trustee(s) without. court approval or approval of beneficiaries. 3d. The trustee(s) shall have the power to permit any beneficiary to use any tangible personal property held as an asset of a trust without incurring liability to the trustee(s) or the beneficiary(ies) for damage to, or consumption or loss of, such property. 31. The trustee(s) are autharia_ed to divide any trust, whether existing or to be established, into two or more separate smaller trusts, without any requirement for said trusts to be equal in value, and without any requirement far discretionary distributions to be made proportionally among said trusts, whenever the trustee(s) believe such division may achieve desirable tax results far the trust or its beneficiaries, promote easier administration or otherwise be in the best interests of the trust or its beneficuries. Upon termination of any separate smaller trust, the trustee(s) are authorized to distribute from any one such trust to any beneficiarytn proportions/amaunts as the trustee(s) consider desirable so long as distrii~ution from all such separate smaller trusts would, if such trusts were a single trust, satisfy the provisions governing the trust before its division. 32. The trustee(s) may appoint one ar more outside investment managers to provide discretionary investment management of all or part o1'the trust's property, and may delegate investment authority to such managers with respect to the trust property committed to manager's discretion. The trustee(s) may compensate any such investment manager for its services without reduction of the trustee(s)' compensation. Any such delegation shall be evidenced by an investment advisory agreement or similar document. 33. In the event any corporate trustee(s) shall merge, consolidate with, sell, or transfer substantially all of its business assets to another corporation, state or federal, the corporation resulting from such merger or consolidation of the corporation to which it is converted or to which such sale ar transfer shall be made, shall hereupon become the trustee(s) hereunder with the same effect as thcauglt originally named. R~: , > , : , ...,~ 34. Any expense incurred by the trustee{s) under this Article may be charged against income or principal as the trustee(s) shall determine in a fair and ecluitabl<~ manner to the extent the allocation is not covered by statute. 3S. The trustee{s) are authorized, in the trustee(s)' absolute discretion, with respect tQ environmental issues that may arise with respect to any property, real or l~ersanal, at any time held under any provision of this trust agreement and wi#zaut authorization by any court and in addition to any other rights, powers, authority and privileges granted by any other provision of this trust agreement car bw~ statute or general rules of law: a. To use or expend the trust income and principal to (1) conduct environmental assessments, audits, and site monitoring to determine compliance with any environmental law or regulations thereunder; (2) take all appropriate remedial action to contain, cleanup or remove any environmental hazard including a spill, release, discharge or contamination, either an its awn accord or in response to regulations thereunder; {~) defend, settle, or act upon legal proceedings brought about by any ]c~cal, state, federal or foreign agency concerned with environmental law ar regulations thereunder;. {4) comply with any local, state or federal agency order or court order directing an assessment, abatement or cleanup of any environmental hazards; and (5) employ agents, consultants and le;~al counsel to assist or perform the above undertakings or actian,. b. To disclaim, in whole or in part, any interest in property for any reason, including but not limited to a concern that such property could cause potential liability under any federal, state, local. or foreign environmental law. c. The trustee(s) shall not be liable for any loss ar depreciation in value sustained by the trust as a result of the trustee{s) retaining any property upon which there is later discovered to be hazardous materials or substances requiring action pursuant to any federal, state, local ar foreign environmental law, unless the tn~stee(s) contributed to the loss or depreciation in value through willful default, willfiil misconduct or gross negligence. d. Notwithstanding any provision in this trust agreement to the contrary, the trustee{s) may withhold a distribution to a beneficiary until receiving Pram the beneficiary an indemnification agreement in which the beneficiary agrees to indemnify the trustee(s) against any claims filed against the trustee(s) as "owner" or "operator" under the Comprehensive Environmental Response, Compensation and Liability Act of 1 ~8~~ as subsequently amended from time to time or against any r°egulatia€~ thereof. C7 **~' AR'T'ICLE FIVE "** GENERAL PROVISIGINS A. CT+;RTTFTCATE OF TRUS'T'EE AUTHUItIT'~' AND I'UWER: A Certificate of Tnastee Authority and Paver signed by a majority of the serving trustee(s) ofthis trust and acknowledged before a notary public shall be conclusive evidence upon all persons and institutions and for all purposes of the facts stated. in said Certificate respecting the terms of the trust, the text of the trust, and regarding who are from time to tithe trustee{s} of the trust. B, SPENT)TT-IRIEFT PROVISION: Na interest in the principal or income of any trust created under this mist instrument shall be anticipated, assigned, encumbered or subjected to creditors' claims or legal process before actual receipt by a beneficiary. This paragraph shall not prohibit an assignment by a beneficiary to any ether beneficiary of this trust. This prevision shall hat apl.ly to a grantor{s)' interest. in the trust estate. C. TtkCAPACI`TY UI{ 'T'RUSTEE: Whenever two licensed, practicing medical doctors who are not related by blood. ar marriage to either of us or any beneficiary ar trust ee ofthis trust certify in writing that a person searing as trustee cannot discharge the duties of trustee because of mental ar' physical. infirmity and the certificates are personally served upon that. person, then the office of that person shall be deemed vacated and the alternate trustee provisions under Article C)ne of this Declaration of Trust shall apply. However, if after receipt of the certi#icates, the trustee alleged to be incompetent gives written notice to the person. causing.. the certificates to be issued that he or slie disagrees with the doctors, then the trustee shall continue in office unless he ar she resigns ar is removed by a court of competent jurisdiction. If, at a later date, the removed trustee regains competency and can evidence said competency with written affidavits from two licensed, practicing iYiedical doctors who are not related by blood or marriage to either of us or any beneficiary or trustee ofthis tryst, and serves said affidavits upon at least one { 1) acting trustee, the removed trustee shall resume duties as trustee hereunder. Anyone dealing with the trust may rely upon written medical certificates or a photocopy of them, presented to them by the successor trustee{s), ar original trustee{s), and shall incur no liability tc> any beneficiary for any dealings with any designated trustee{s) or successor trustee{s} in good faith reliance on said certificates. This provision is inserted in this document to encourage third parties to deal with any trustee or successor trustee{sl without the need for cau~rt proceedings. D. INCAPaCTTY OF THE SURVIVING GRANTOR OR RUTH GItAN'rUR(S?: If the surviving grantor ar both of us are replaced as trustee{s) ofthis trust as provided above, the successor trustee(s) shall use the trust. estate far our benefit and aor the benefit of anyone else authorized by Article One or Two of this living trust, Any income not paid to or far our benefit or to or for the benefit of other authorized beneficiaries shall be added to the principal. The foregoing shall also apply to distributions by the trustee(s) whenever the surviving grantor or both of us who are not serving as trustee{s) became incapacitated. T;I~e grantor{s}' incapacity or regaining of capacity shall be established in the same manner provided for establishing the incapacity or regaining of capacity of trustee(s) as provided in Article Five C. above. TRUSTEES' AU'I'HfJRITY TU 1t~IAKE GIFTS: Ifthe surviving grantor or both of us are replaced as trustee{s) of this trust as provided above, the successor trustees} shall be fully authorized to make gifts to third parties, including the attorney-in-fact as an individual donee from this trust in equal shares between Richard B. Arnold, Coral A. Gelander and Arthur P. Arnold or to their issue by representatron. F. ASSURANCES OF GRANTOR: We are aware that persons dealing with one ofus will be concerned whether the other grantor may have modified or revoked the trust. We hereby agree that anyone dealing with the trust may rely on the original trust document and in the absence of actu4~l notice of any modification or revocation ofthis trust, it shall be conclusively presumed that the trust is in full force and effect as stated herein. This assurance is given to encourage people to deal with acting trustee{s} or either grantor. Further, this assurance is given to encourage successor trustee{s) to rely on the trust document as presented to the successor trustee(s). This provision is binding upon all successors in interest to this trust. G. LIABILITY QF TRUSTEE(S): LIABILITY OF SUCCES5+~3R TRUSTEE{S): No trustee shall be liable for or responsible for any act, omission or default of any. predecessor trustee. No successor trustee shall have a duty to audit ar investigate the administration accounts of a predecessor trustee, 2. NOTICE TQ TRUSTEE(S): Unless the trustee{s} receive actual written notice of an event aflt;cting a beneficial interest in this trust, the trustee(s) shall not be liable to any beneficiary f€~r making distributions as though the event lead not occurred. APPLICATION OF TRUST FUNDS: aS- .r.: The trustees} shall be solely responsible for the manner in which tn~st assets are applied. No person paying money or delivering property to the trustee(s~ shall be responsible for its application. H. GIF'T'S MADE BY GRANTOR(Sl: Any distribution made as a gift of principal or income of this trust to anyone other than. grantors shall be considered a distribution of such assets first to grantors and then a direct transfer of such assets from grantors to donee(s). Grantors suggest, but do not legally mandate, that any assets which are the subject of such a gift be first distributed to grantors so that grantors can complete such gifts directly. DISAPPEARANCE: If we or the survivor of us should disappear and our whereabouts ar the whereabouts of the survivor of us should remain unknown for a period of forty-five (45} days, our successor trustee{s) shall tale over the management of this tnzst until one or both of us returns. If we or the survivor of us are not seen. or heard of for a period of tvvo years and our bodies or body as the case maybe have or has not been recovered, our successor trustee(s) shall presume that we are not alive, and shall proceed with the distribution of the assets of this trust as hereinbefore provided, • J. SINGULARIPLURAL, GENDER AND DEFINITIONS OF COMIVION TERMS: Wherever the context requires, the singular includes the plural, and. the masculine includes the feminine and neuter, The words "child" "children", "grandchild" and "grandchildren" shall include legally adopted children and grandchildren and children and grandchildren barn or adopted before or after the execution of this trust, but shall not include stepchildren or stepgrandchildren who have not been legally adopted. t~lso, in construing this trust, the terms'"lineal descendants" and "issue" shall include legally adopted. lineal descendants and issue and lineal descendants and issue born or adopted bef€~rt or after the execution ofthis trust. The word test~rnetitcrry shall be construed as meaning crri3rn~T after d~.=ath, and shall not be construed to imply any requirerttent of a probate proceedn~~ of any type. Dated: ~Iarclt 5, 199`7 WITNESSES: ~ ~ ~ ~ ~~ `~ , ~, WII,E~'' - ~.RNOLD LEONA B. A1t:NQLD SELFF-PRUVIN~ CERTIFI(~.'ATE OF EXECL1TIflN We, W ILEY E. A.RNQLD and LE{)NA l3. ARN()LD, the grantors and trustees, and the witnesses, whose na~~nes are signed to this Declaration of Trust, were duly sworn, and declared to the undersigned officer that the grantors signed this Declaration of Trust in the presence cif the witnesses and in the presence of each other as their Declaration of Trust, and the witnesses in the presence of the grantors. and in the presence of each other, signed. said Declaration of Trust as witnesses thereto. WITNESSES: V. E ! i > ! . .~ I ~G~o GRANT(3RS AND TRUSTEES: jr/~ WILEY E. R'v~QL,D ~rLr .,. , LEONA & ARN{~LD STATE OF GEC?~GLA- COUNTY t?F FULTUN ~ SS: Personally came before me this 5th day of March, 199?, the above named W ILEY E and LEONA B. ARNOLD, to me known to be the p~ instrument and acknowledge the same. A~IVaLD r: C SCI-~EI3ULE A Assets listed on this Schedule A are for purposes of illustration and record keeping. ;All assets c the trust may not be listed here, and this Schedule A shall in no way be ce~t~strued to limit the number or amount of assets held by this living trust. - ALL B ANK ACCOtTNTS - ALL STt~C~S - ALL BONDS - ALL ACCUU?~1TS RECEIVABLE - ALL BUSINESS ASSETS - ALL REAL ESTATE - ALL M07'OR VEHICLES -ALL PERSONAL PROPER'T'Y - ALL ASSETS C'1F AMY KIND AND ~Vl=}ERE~ER LOC ATF1~ .BILL OF SALE This instrument shall be effective on the day of its date by and between the grantors and the trustees of the trust. hereinat~er named. Grantors assign and transfer to the trustees all of the grantors' interest in all tangible personal property. The term tangible personal property refers, without limitation, to such items as articles of personal and household use which either or both of the grantors presently aum ar hereafter acquire {regardless of the means by which acquired or the retard title in which held}, including, by way of illustration and not limitation, all automobiles, vehicles of all kinds, boats, antiques, sporting equipment, tools, club memberships, china, glass, clothing, jewetry, precious stones, gardening equipment, farm or business personal property, furniture, rugs, fixtures, books, silverware, appliances, and sinular items. ARNOLD TRUST DATED IYLARCH 5, 1997 ~7 WITNESSES; `f ~ / l STATE OF GEORGIA COUNTY OF FIII,TON GRANTORS AND TRUSTEES; W1LEY E3'~'RNOLll ., LEUNr1 f3. ARNOLD } SS: Personally came before me this 5th day of March, 1997, the above named WILEY E. ~RNOLB and LEONA 1b3. ARNC3LD, to me known to be the persons who exe t the foregoing instrument and acknowledge the same. ,~_ ~ t1 r.._ QRY . .`alel~~ry P', Fultorit~t~nt~?~-~at+~ia My Carrii3sior~, 471. a COMPREHENSIVE TRANSFER DOCUMENT The undersigneds hereby declare that safely as trustees of and for the benefit of the revocable living trust executed by the grantors and by the initial trustees, and under the provisions of said trust. agreement, the undersigneds are now holding and will hold, safely and exclusively for and in behalf of such trust, the following: any and ail properties of all kinds, whether presently awned. or hereafter acquired (regardless ofthe names by which acquired) including., ~wvrthout limitation: bank accounts, certificates of deposit, mutual and money market funds of all kinds, securities, agency and custody accounts, Hates, real estate wherever located {including mortgages, contract for deed interests, leaseholds and mineral interests), jewelry, antiques, and any and all other assets wherever located. All such. property is hereby transferred to and the same shall be owned by sot;h trust.. This declaration shall apply even though record ownership or title, in some instances, may, presently or in the future, be registered in the individual name or names of either of us, in which event such record ownership shall hereafter be deemed held in trust even though such trusteeship remains undisclosed. The undersigneds hereby affirm and declare that from and after the date laere+~f: l . Ali properties described above will be Yield by the undersigneds exclusively for and in behalf of said trust as true owner(s) (subject to any and all instructions from the trustee(s) of said trust), and 2. Except to the extent of benel;tcial interests provided to the undersigneds under the terms and provisions of said trust (as Haw written and as the same may in the future he amended), the undersigneds have and shall have no personal interest in any of the properties described above, and 3, All liabilities which relate in any way to the acquisition of or which are a lien upon any ofthe properties governed by this declaration shall be borne by the must which, pursuant. to this declaration, owns such properties. This declaration of exclusive tnrst ownership and waiver of interest. is intended to be and shall be binding upon the undersigneds' heirs, legal representatives and assigns and shall be revocable only by written instrument executed by the undersigneds. • Page 2, Comprehensive Transfer Document of the ARNQLD TRUST DATED MARCH 5, 1997. • • ARN(3LD TRUST DATED MARCH. ~, 199"1 WIThTESSES: r ~ 1' Ef i ` j `~"~ ~~ GRAI'+iTURS AND TRUSTEES: WILE E. ARNOLD LEONA B. ARl`~~}LD STATE OF GEURGL4, CQUNTY OF lEULT(JN } SS: Personalty carne before me this 5th day of March, 7 997, ttie above named ~~VILEY E. ARNt~LD and LEC}IVA B. ARNOLD, to me known to be the persons who executed the foregoing instrument and acknowledge the same, • ~r Progress summary THIS PERIOC} THIS YEAR Opening value 3107,297.78 3108,426.82 Cash deposited 0.00 0.00 Securities deposited 0.00 0.00 Cash withdrawn -6,264.22 -7,164.22 Securities withdrawn -100,955.09 -100,955.09 I ncome earned 63.67 5$8.$1 Change in value -142.14 -$96.32 Closing value S0.00 30.OQ Partfoiia summary SNAPSHOT Page 1 of 8 ARNOLf3 TRUST RICHARD 8 ARNOLD TTEE LEONA B ARNOLD TTEE DECD t11A DTO 0 310511 9 9 7 MARGH 1 -MARCH 31, 2G11 ACCOUNT NUMBER: 1199-9105 Value over time ae,OQO "-- t4l.oo0 ~---~ 94,000 47,0 ;~~~ _..____ - -.-.___ ~_ _. ~____m_ 0 -I--_ _ _ _ _ , __~ ~ .._.._. _ ~_~ _ , . ~ -__,- _ . 04110 OSf10 06110 07110 08110 09!10 10!10 11114 t?110 01/11 02111 03111 PREVtpUS CURRENT ESTIMATED ASSET TYPE VALUE bN FE8 28 °J° VALUE ON MAR 31 °Jo ANN. Wt:OME ASSETS Cash and sweep balances 6,200.55 5.78 0.00 0.00 0 Stocks, options 8 ETFs 7,520.70 7.01 0.00 0.00 0 Fixed income securities 8fi,501 33 80.62 0.00 0.00 0 Mutuat finds D.00 0.00 0.00 0.40 0 Preferredsl8xed rate caa secs 7,075.20 6.59 0.00 _ 0..00 ___ _, _~_____ 0 Asset value $107,297.78 100% 30.,00 0°! 30 SNAr SHOT f%71 EEPA LEEt? YIGIKAF€ ~ R1_~Fiii fAtT44S95'iFA N4t+AiN NNNNN NNNNNNNN tMXltk17 Cash flaw summary Income summary Gainlloss summary z~,:wa SNAPSHOT Page 2 of 8 ARNOLD TRUST RICHARD B ARNOLD TTEE LEONA B AI2NOLD TTEE. DECD UJA DTD 03/05/1997 MARCH 1 -MARCH 31, 2011 ACCOUNT NUMBER: 1199-9105 7HI5 PERIOD THIS YEAR Opening value of cash and sweep balances $6,200.55 Income and distributions 63.67 588.81 Net additions to cash $63.67 5588.81 Electronic funds transfers 0.00 -900.00 Other subtractions -6,264.22 -6,264.22 Nst subtractions from cash _ _ -$6 264 22 _ _ _ _ $_7,164.22 Closing value of cash and sweep balances ~~ ~ _ $0.00 TAXABLE Money marketJsweep funds Interest Qualified dividends __ Total taxable income Short term Lang term _.__. Total THIS PERIOD 0.00 fi3.G7 0.00 __ _ UNREALIZED THIS PERIOD REALIZED 0.00 O.OD 0.40 __ 0.00 so.oo $o.oo THIS YEAR 0.21 474.65 113.95 -- $588.81 $0.00 $588.81 THIS YE=AR RE:ALIZcO 0.00 0.00 $Q.Od sraaasHar ~tl7 LEPA LE02 SNAPSHOT Page ~ of a ARNOLD TRUST RICHARD B ARNOLD TTEE LEONA 6 ARNOLD TTEE DECD U!A DTD 03105/'t997 MARCH 1 -MARCH 31, 2011 ACCOUNT NUMBER: 119-9105 Your Financial Advisor Client service informat[an PHIL DEEMER 919 RUSSELL ORRVE Banking inquiries: 800-266-6263 (800} COMMAND PHILIP.DEEMERQWFADVISORS.CO(4i POST OFFICE BOX 800 En espanol: 800-326-8977 Phone: 877-220-28741 717-228-5802 LEBANON PA 17042 Website: www.we'Isfargoadvisors.com Account profile For your consideration Full account name: ARNOLD TRUST RICNRRD B ARNOLD TTEE LEONA B ARNOLD TTEE DECD U!A DTD 03/05/1997 Account type: Command Aaset FYrogram brokerage account number: 1199-9105 Command account number 907fi442660 Tax status: Taxable Investment objeotivelRisk tolerance: CONSERVATIVE INCOME Cost Basis Election: First in, First out Sweep option: BANK DEPOSIT SWEEP Per your instructions, copies of this statement have been sent to an interested party. Please contact Your Financial Advisor for details. Available funds Go paperless. Accessing all at yaur account documents online is easy and cos#s nothing. To participate, go to weilsfargoadvisors.com and click or the Access Online "Cbent Login" link in the upper right hand corner of the homopage. If you already haue a User ID and Password, niease lag in and dick on the "Delivery Preferences" link found under the Accounts & Services tab to turn off paper delivery of your accaunt documents. if you do not Nava a User ID antl password, please click on the "Sign up online" link an the right side of the Access Online login page or call E77-879-2495 for assistanrs. Document delivery status Paper Statements: X Trade confirmations: X Tax documents X Shareholder communications: X Cash 4.D0 Money market and sweep funds 0.00 Available for loan _____ ___ 0.00 Yo~rtatalavallablefunds ~ $0.00 Electronic sraAas> 4er 604 LEpA tEO'< tYaN:AFLLt Ot~1G31793t2:iZfi4 NN3NNNNNNNNHNr~ronranucroiu~ 2!, Y'~i ARNOLD TRUST RICHARD B ARNOLD TTEE LEONA B ARNOLD TTEE DECD U!A DTD 0 310 5/1 9 97 MARCH 1 -MARCH 31, 2011 ACCOUNT NUMBER: 1199-9105 Page 4 of 8 Activity detail by date TRANSACTIONi CASH AiVO SWEEP GATE ACCOUNT TYPE CHECK NUMBER QUANTITY DESCRIPTION PRICE AMOUNT _ BALANCES _--- 03101 BEGINNING BALANCE 6,200.55 03!03 Cash JOURNAL 7058172805 -6,200.55 0.00 _ __ ___~- - RNOLD_~fRUST ._--~_.._-~~ _ _ _ ~_ __ _ _ . _ . A ______ ~ ------------ 03114 Cash INTEREST SUMMIT COMMUNITY BANK CD 63.67 MOOREFIELD WV ACT7385 FDIC INSURED GPN 4,150" DUE 06!16171 DTD 11/14/08 FC 12114!08 a31411 20,000 CUSIP SE604XE05 03!14 Cash JOURNAL TO 58172805 -63.67 OAO ARNOLD TRUST Activity detail by type Income and distributions DATE ACCOUNT TYPE ____~.~ ___~...._- - TRANSACTION ...~ -._T_._...~.._.______.. QVANTITY OESCRIPTKNV ~...~_ -........_ .~......_...._.~_.__,_........_._____...__ e-~___.._..~ ..._ PRICE . _____ ._._..._- --- - AMOUNT --- 03l14 Cash INTEREST . . SUMMIT COMMUNITY BANK GO 63.67 MOOREFIELD WV ACTi365 FDIC INSURED CPN 4.15096 DUE 05!16111 DTD 11114!08 FC 12t14:'08 031411 20,000 CUSIP 86604XEQ5 Other subtractions DATE ACCOUNT TYPE 03!03 03/14 Cash TRANSACTION JOURNAL Cash JOURNAL QUANTITY DESCRIPTION Total Income and distributions: TO 58172805 _ARNOL_D TRUST .._ ~_.__ _ _ __ TO 58172805 ~~~ ARNOLD TRUST Total Other subtractions: $63.67 PRICE AMOUNT -___ -----_---'5,200.55 _ __..__ ~ .63.67 -$6,264.22 ?'J', LEPA :Ea2 2~,2t3; Papa 5 of 8 t1T357'i ~f r "'. ARNL)Lf? TRUST RICHARD B ARNOLD TTEE LEONA B ARNOLO TTEE DECD UtA DTD 03/fl5/198T MARCH 1 -MARCH 31, ?011 - ACCOUNT NUMBER: 1199.9145 Non cash activity detail This section displays security transfer activity for the ourrent period. The price and value are as 6f the date of the transfer Transfers ouf DATE ACCOUNT TYPE _ _ _ _ ~~ _ _ _ _ TRANSACTION w _ __Q_UANTITY ~ OESCRIPTtON __ ~~ _ - ._ 03!03 Cash TRANSFER -265.00000 AT & T INC AS OF 2!24/11 TO: 56172805.1 ARNOLO TRUST 03/03 CBSh TRANSFER -320.00000 CITIGROUP CAP IX 6% DUE 2/14/33 CALLABLE 2113108 RS OF 2124111 TO: 581728U5-1 ARNOLD TRUST 03103 Cash TRANSFER -20,000.00000 GENERAL ELEC CAP CORP NOTES CPN 8.000% DUE 06!15/12 OTD OB/p7/E12 FC 12115/p2 AS OF 212411 t CUSIP 36~2GYY4 70: 58172805.1 ARNOLD TRUST 03103 Cash TRANSFER 24,000.0000(} GOLRMANSAGHSBKUSA CD SALT LAKE CTY UT ACTl365 FDIC INSURED CPN 4.500%DUE 11!21111 DTD "€ 11i9b$ FC 65!13/09 AS OF 2f'24H1 CUSIP 361426TU4 TO' 58172805.1 .__ ___-_-- _T__ _ ARNOLD TRUST __ _...._...--- _. 03/03 Casb TRANSFER _. __-- -i2,000.0U000 -..-- _ HARTFORD LIFE INSURANCE INCOMENOTES QUARTERLY PAY CPN 5.000% DUE 11115!1.1 DT D 11 It 8106 FG 02115(67 AS OF 2/24!11 CUSIP 4165X08L3 TO: 58172805-1 ARNOLD TRUST PRICE VALUE :?7.9200 -'.398.80 22.4140 -'r , 043.20 146 4404~~~-_______. 2' ,288.00 '902.8570 -2(!,573.'}0 101.359'9 -1<""',164.29 cal E :=vA i Eoa MJS.1tidH.D 073t3:i3 p411ft312:i2r~t NltiNN NNNNN NNNNNNNN (kYE'iCk zr;aue Page 5 of 8 ARNOLD TRUST RtCNARD B ARNOL.D TTEE LEONA B ARNOID TTEE DECD U/A DTD 43!0511997 MARCH 1 -MARCH 31, 2011 ACCOUNT NUMBER: 1189-8105 Non cash activity detail continued Transfers out DATE ACCOUNT TYPE TRANSACTION 03103 Cash ~~~ TRANSFER 03/03 Cash Cash sweep activity TRANSFER QUANTITY DESCRIPTION ~ -12,000.00000 ~ MIDFIRST BANK CD ~ OKLAHOMA CITY OK AOTf385 FDIC INSURED CPN 3.05096 DUE 05114!12 DTD D5/13I09 FC 111t 3x09 AS OF 2124111 GUSIP 59740MXF4 TO; 58172805-1 ARNOt.D TRUST -20,000.04400 SUMMIT COMMUNITY BANK CD MOOREFIELd WV AC71365 FOIL INSURE €~ CPN 4.15096 L)UE fK11611~ DT011i1 dlfl8 FC 1?114t08 AS OF 2!2.4/1 i CUSIP 85604XE05 TO: 58172805.1 ARNOLD TRUST Total Transfers out: PRICE 102.6300 9G0.8590 VALUE -12, 315.60 -X,171.80 3100,955.09 bur Cash Sweep program allows you to earn a return on the idle cash balances in your account b automatically investing such balances into one of our cash sweep aptinns. These 'sweep transactions' may represent a net amount for the day and occur on settlement date. The following section displays transfers into and out of your sweep option. Transactions displayed here era Transfer To, Transfer From and Reinvested Dividends and Interest. These transaction amounts are not Included in your cash flow stammary DATE TRANSACTION DESCRIPTION PMOUNT DATE TRANSACTION 4ESCRIPTION AMOUNT 03101 BEGINNING BALANCE 6,200.55 03131 ENDING BALANCt~ 0.(.0 03101 TRANSFER FROM BANK DEPOSIT SWEEP -6,200.55 Specific instruc#ions and disclosures Available funds "Amiloblo for loon" reflects the approximato amount available ds or lho statomant period ending data and should he reduced b'/ ary pending checks and Visa charges not yet neared. This a mrnrnl is iha apprnrimate amount aigilahie for wilhdrawai and loans. A ma~+gin ban is a variable rate loan secured by your acc«urt- 9, IIII IIIIiIIIIINiIIIIIIIIIIIIINlllllllillllllllll ~ ~~ tE.,~ LSC- ACNB BANK •'`""•«*~"'~*AUT~}~'~S_DI~CIT 17241 371 1.050{}##,,AV 0.464 2 1 115 ~1 Ei~Illtilit~llY(il~ill~~II~IE 11~~lII~Ilf~il~~[I~tiMllif~~lt~ LEONA B ARN4LC~ i~3 PLUM TREE CII~ NEILLE PA 17241-9324 Statement Efate: 02 f 28f 11 Account #: 180238 Page 1 801 ----- ~rhink spring! And start thinking about home improvements! Make this the year for a new deck or your dream kitchen. we'll make it happen with low rates. on home equity lines and loans. Lven better, no fees or closing costs! Try find out more, stop by one of our offices or call 1..877.883.A>wNB (2262). Equal Housing Lender. Equal opportunity Lender. Member FDZC. ESTEEM CHECKING Acccsunt # 1811238 Account Summary -,-. Beginning Balance Activity Ending Balance _. Previous Statement Balance O1.f31/11 S4, 220, 36' }Deposits and Other Credits 3 2, 899.OH -Checks Paid ar (7fher Debits 2 5 ,100.17 - - Service Charges , 00- knterest Paid .09 Ending Balance ~;~,919,36 Days in Statement Period 28 Account Detail Date Activity Description Deposits/Credits CheckslDebits Balance BEGINNING BALANCE 4,120.3f> 02-O1 CHECK# 1704 2,130.90 1,989.46 112-02 CHECK# 1'705 1.00.00 1,889.46 02-C13 US TREASURY 310 St7C SEC 1,451..09 3, 349.46 LEONA B ARNOLI~ 02-03 PPL EU ELEC SVC 324.44 3,016,02 U~IILEY E ARNC3LC3 02-a9 CHECK # 17{17 20.50 .z, 995.52 02-10 CHECK # 1706 133.00 2 , 862.52 02-1.6 FIRST CLEARING CREDIT 450.00 3,312.52 LEDNA S ARNC}LD 02-18 FIA CAR©SERVICES CHECK. PYMT 324.:37 2, 938,15 SERIAL NUMBER~1708 J ` 7 02-22 CHECK # 1 0 7 9 2, 01..6.96 921..19 acnb.catn • acnbbusiness.com • P.Q. Sox 3129, Gettysburg, PA 17325 • Phone 217.334.3161 • Tal( Free 1.88i3.334.ACNB {22x,2) I1ate Tax ripened: 5/2712(110 'Term: 33 Months II): 174-32-2921. Numlaer: EC~S ~~ eY~ Cert~rficate of I}epast Amxtunt of Deposit.: Twen -hive Thousand Doll r And No Cents ~ 2~,~{iQ.GI(1 This Tune Deposit is Ssstted to: issuer: LE©NA B ARNQL.D ' 83 PLt1M TREE CIR NEWVILLE PA 17241 Neat Ne~utiable - lYnt Transferable - Addit~nal terms are below. ADAMS COUNTY NATIQNAL EIANK 16 LiNCOL.N SQUARE Pt1 B4X 3129 GETTYSBt3RG, PA, ,17325 _ . ___ Additional Ter.ln;y and Disci+nures Taus harm contains the terms for your Bute deposit. IC is also the Minimum Balance Re~gaurement; You must make a minimum deposit tv Truett-in-Savings disclosure for those deptrsitnrs entitled to one. There are addriottal terms artd disclosures nn gage two of this forut, same of open this acccsunf of $ S,C}0C?.Cff} _ this formp~ or expand on those below. You shotttd keep tine copy of ~ you must maintain this minimum tjatance on a daily basis tc~ eairt the Ms~turity Datee Ttus account matures 2(2712013 arutual percetttage yield dasclused. (See taelow for renewal. informarion.} K'Ithdrawals of interest: Interest ^ accrued'. ~ credited during a Rate inforunat~n: 'F'ate interest rate far this accntttrt is 2.130 YG, term can be withdrawn: at rrtaturit with an annwaF percentage yield of 2.15 96. Ibis rate will tae _ paid twtil rise maturity date spac:ifted above. Fnterest t>egitas to accrue on Early Wlthclrawat Penalty: if we cnnsent t4 a. request for a withdrawal the business day you deposit any ttoucash item (for example, a cheek}. that is otherwise not pertx~itted you may have to pay a penalty. The Interest will be compounded tt10t1thl~[ penalty wi11 tae an amount equal. to: _ ;>ix {~ tttcanttts Interest will be credited ever„ 012 Months and added back tta the account _ _~ interest on flte amount withdrawn. C~ The anrtual percentage yield assumes that interest remains ott deposit Renewal Pcalicy: until maturity. A withdrawal of interest will reduce earnings, ^ Single Maturity: If checked tlsis accrsunt will not autnnaatically ^ If you close your account before interest is credited, you will not receive the accrued interest.. The NUMBER dF F;i`iDORSF,MENTS needed for withdrawal nr any other purpose is: 1 _ p renew. Interest ^ will ^ wilt not accrue after maturity. G51 Automatic. Renewal: If checkcxi, this account wiU automatically renew on the maturity date. (see page tvvc~ :for terms} Interest ^ will. ~ will not accrue after final maturity. ACCC3UN'T +C}WN> RSiiII': You have requested and intend the type of account marked. below.. 1~ Iruividual ^ .loins Account -With Survivorship ~o°«~,e~a"°'~' ^ lone Accnttnt - No Survivorship t,. ~~ as ~> © Trust: Separate agreement Dated ^ ® Revocable Ttvst Designation as defined in this agreement (13eneftciares` names and addresses) VVFTKHUI.USNG CERTIFICATIt3NS TIN: "174-32-2921 1?SI Taxpayer S.I.T. Number - `i"tte Taxpayer Identification Number strewn atxave {TSltl) is my correct taxpayer identification number. ~) Backup Withholding - I am not stttaject to backup withholding either because I have not been notified that I am subject to txtckup withltoSding as a result of a failure to report all interest ar dividends, or the Internal Revenue Service has notified me that I am no lernger subject tta backup withltotd"ang. Account Number: 9 0043202118__ _. ~ ~. Exempt Reripertts - I ant an ~.sxerupt recipient under the Internal Revettttc ;Service R$gulations, A provision fear my signature, cettifving under penalty of perjury the statemaeuts c6eckt~d in this section aml that I am a iI.S. person (tncluding .a U,S, resident alien), is evzstairacci can the first cope of this certificate. IR~QiIR.sc"S' X X X ~ ®~sssa Bankers sv~rems, Ir~c., sr. cloud. MN Fams co-na-rorv [tt trsr2vvi it.F..fcD FADE TW(l FOtt At3iTi'I'ic1t+?AI. °CERMS r~srr~ t Qrzi ACIAMS COUNTY NAi'ICtNAt. BAND '# 6 t_iNCt31_RI SQUARE PU Bf3X 3129 CETTYSBURG, PA 1'325 TF~UTN [N SA1~tNGS DI~CL~SURE Ff3R TlrtVl,E ACC(3t1NTS Terms tallawing a Q apply only i# checked. nit: 33 Month Stec Up SpeclaJ Cd ACCT ~ 9t}Q0432t32118 gate: ~f27/2p1I) .~ ® The interest rate and annual percentage yield stated below are accurate as of Fhe date printed above. if you would like mare current rate and yield information please Doll us at 888-33M2262 This disclosure contains the rules which govern your deposit account. Unless it would 6e inconsistent to da sa, words and phrases used.in this dsctosure.shauki be construed sa.that the_ singular includes the plural artd the pfurat incfudea the singular_ (~ l;UCED RATE: ~~ "the interest rate tar year account is % with an annual Percentage yield of %. We wild pay title rats ®, C7 Th+a interest rate and annual percentage yield for your account depend upon the applicable rate tier, We will paY these rates Tits interest rate will runt be less than ~„t, ar mare than 9t+. L7 The r`nterast rate will teat the interest rate initialty disclosed to you, COMPOUNbtNG RAID GREDITtf~tis: ~ a»requerrcy -interest wl ~ _....~.~., _ ire compounded m thl Interest wilt tae Cr2dlt@d every {}'~ ~ onth~ and added back_to the account _- Ylfithudraw~l of interest ~#ure Maturity. The annual peroentags yield assumes that interest remains on deposit until maturity. A withdrawal of interest wilt reduce earningts. U fi"uquired /merest Dlstrihut~on. Tlvfs account :requires the distribution of interest and doss nut all©v~r interest t~r~ remain in the account.. ~} Effect on Gltrsing err Accovrrt. 1f you close your recount before interest is credited, you Wlli receive VAR{ABtE RATE:. ~ The interest rate for your account is _ 2.13t} , v+ri#h an annual percentage yield of 2.15 96, Your interest rate and arrnual_percentage yield may ehange._,, U The interest rate and annual percentage yield tar your accaurtt depend upon the applicable rate Fier. Tits interest rate and annual percrntage yield for these tiers may change. 17eterminatiorr of Rare: D AI our discretion, we may change the interesF rate on your account. ^ The interest rate for your account ® The fixaci initial rates.riot determiDed hy~this rote. .. ~ The initial interest rate ten your'accaunt truill a,~piy until the one time rate adjustment is requested subsequent rates tinrlll equal rile then current mite for 36 month certificate of deposit. Frequency of Rare CAar+ge. ~ Wa may change the interest rate an your account ~# your r±eq~last one trrte during the initial term © Yaur initial interest rats wil! not change Ws may change the interest. rata nn your account at that time and thereafter. Limvttatiarts prr Bate Changes: The interest rate ftrr your account will nox the accrued interest. MIlVIf41uM SAt.AktCE REQIIIREt+1TS; Tts ripen the Aacrrurrt. You must deposit at lacer $_~,fltJt}.Dp to open this account. 7o f?6tain the .Arrrrvat Perc~snrege. Y'isld 1T1scFa;.ed: ~ You must maintain a minimum hatance of ~ 5,t184}.8U in the account each day to obtain the disofased annual percentage yield, C7 You must ma[ntafn a minimum av,arage daily iTalance of to obtain the disclosed annual percentage yield. The average daily Eaalance is calculated by adding the prirtcipat in the account for each day cxf the period and dfuiding that figure by the number of days its the period. The period we use is BAIANCE CONIPt1TAT1QAt riAETtiOQ. ~ Ashy galatrce Mbthrid y"de use the daily batanc+~ method to calculate the interest on your account. This method applies a daily"perfrdia late 20 tkae principal ri the account esich day..... [W,} Ararrage Deiil~ t3aterxce 11Aethnd. tfile use tt,+a average daily balance method to calculate interest on your account.. This method apptt a parigdic rata to the average deity balance in the acoount tar the panod. The average deity balance is calculated by adding the prmoipal in me account far each day cif the period and dsviding that figure 6y #hc number of days in the period. The period we use is ACCRt1AL Of: IN°fEREST flN NLt>V-CASH CfEPtIStTS: _~ Interest be fns to accrue na later than the business day we receive credit for the deposit of noncash items Ifor example, chaeksl• ~ Interest begins to accrue on the sam€~ day you deposit noncash items Ifor example, ohecres4. I4IATUFIiTY pATE~ ~ Your account will mature on 2I2712{fi<3 CI Your account will mature in ____ ~ 4Ve may accelerate the maturity or call this acooun2, at our by more than each option, ;~~~ ~1S7H3 B3~nkera Sysrema. inc.. Se. Cloud, MN ~arrn TS[~-Tt~.tS 8/1772005 _.. i'f~afJe t p# ~) ^' Your account has no definite maturity data. To withdraw any or past of this deposit without penalty,. we must receive at least written notice frcm you of your intention to make a witftdrawai. The notice must. specify the exact amount and data of the intended withdrawal. #nterest will na longer accrue after the withdrawa# dale specified in your notice on the amount specified its your notice. YVe may terminate. this account by mailing ;} notice to you of our intention to terminate at least isn days before the termination date. The date of intended withdrawal of the last #unds in the account, or the termination date, is considered to be the maturity data. TIME DERflS3T Wfi'HDRAWAL LIMI'CA7fi>IVS, ~ P7rrrctpat: 1'ou carirtt)t withdrew ~rirlciDal frorrl this ~CCOUnt withOUt our aarisent ext~eat Olt t1'a@ maturity dates F3f dUrif"l~l the terl ~'i 0} d8•y gr~lce period folfowina the maturity state. [`1 trrterest: irrtenest Tfmitrgq: You can withdraw interest . Rt maturity EARLY 4NITEtDi'iAV1-AL PENALTY: A penalty ~ may. ~ will be imposed for withdrawals befor~a maturity, The penalty will Ise an amount equal to: C~ Seven. days' interest on the amount withdrawn if the withdrawa3 is made within the first six days after the deposit. L~ 18C1 days' interest on the amount withdrawn CI 94 days' Interest ors the amount withdrawn C~ 3Q clays` interest an the amount withdrawn Six ~ months of interest ~ The inieresi rata we uuill use to calculate the interest forfeiture will be, The rate Of the certi~lcate of depOSit We will charge the penalty first aga'nst any interest than in the account, and any excess will be deducted from the amount you withdraw. ~ If you withdraw :lotus of your funds before maturity, the interest rate for the remaining funds in your account will ba 2.'t 3_ 9i with an annual percentage yield of _ ~. "t Jr 'DSO. Minimum Balance Accoursis. We rtsserve the right to treat any withdrawal which would reduce the balance remaining in the account below the retiuired minimum initial deposit or minimum balance as a withdrawal of the entire account balance and calculate the amount of the penalty accordingly. In certain circumstances, such as the death ar incampetance a# an account owner. the law permits. ar In some cases requires, the waiver of the early withdrawal penalty. tJther exceptions may also a ply,' fvr example, if this is part of an IRA or ether tax-deferred savings plan., ADDtTfONS Tt) ACCOUNT: You may make na more than deposits into your account each ~ tau may only make deposits into your aocoun# in th@ amount of 5 tlClfl.t}p nc mare dcirirls~ the initial tel-rr~. ~ You may make unlimited deposits into your account. ~# You may not make any deposits into your account until maturity.. The miryirnnm amount you tan deposit is ~) The maximum amount you can deposit s:s ~ T , __ __ REIiiEWAL Pt9LICY: __ -_ ^..._ 5irrgle tiA'aturlty: This account will net renew automatically at maturity. l# you do not renew the account, ~ Automartic ftenewaf.• This account will automatically renr:w at maturity. Yau wilt have ~£rl ~.'~(}) Cs~~Frfl(~~r days after the maturity date to withdraw fcrncl.~ without penalty, ~ Exc+@ptians to <lutomatic Rersewat: This actaunt evil! Trot renew If you withdraw the funds on the maturity datrs or if ~rve receive written notice from you on or before the maturity date of your intention not to renew, ~ There is no grace period following the maturity of this account to withdraw funds without penalty.. fiEttlEtNAL TERMS: CJ Same Term As Or%r3inat.• Eaoh renewal t~sr+n will tae the same as the original term, beginning on tt~e maturity date. Dftferaent Tartu: Each renewal term will be thirty°SiX ~~~f~ rn©(tth5 ....~_ .beginning on the maturity data, ~~ RENEWAL Ifr1TlREST CALCULATIt7f0l: ~ :arms interest Calcrrlarr'on.• interest vrrill b~ calculated on the same basis as during the original term. L-ifi'aranf trrterxrst +~e%ulatiarr: The interest rate will sof~tusl~s: Yssu vafill as a bonus Y--- CI You must maintain a minimum.... _ of S to obtain the bonus. ^ To earn the bonus, ® Pf2E=MA;TURtTY Nti7tCE: '(oirr account wilt mature aan . if the acce~i.int renews, ttte new maturity date will tae ~ The interest rats far the rener.ved acGOUnt will lee °,G with an annual percentage yield of °~h. The interest rate and annual percentage yield have not yet been determined. They will be available cn Please calf to learn the nteresst rate and annual percentage Yield for your new atcounrt:. CCl ADfaITtONAL TERMS. ~,~~~,'~ ~ 19;}2 i3anksr~ Sysrcros, inc., St. Cloud. MI~i Farm 1'Sp-'riME 871713t1Q5 /P~ge ~ gf ~1 _...._-- CREDIT -CERTIFICATE OF t3EPC)SIT " Tcp - Prcot Copy t_3ot#om - Custrsmer Copy Date ._,. _ `~ ~1_~ ~ C1m AcroataE Pi~mo~±r Account Title {..-fit' 4 _ ~. ~ L.-~ .~~ t3 ~? c~ ~ ~ Z.. C~ cam.-- ~~ ~ r~ Effective Qate_........'_~__: ~,. ~_~? ~~ Rate ~ r ~ ~___._ {~AIFTRU79f COMPLETE FOR REINVESTMENT {JNLY ~ ~; -t 6£~ Q . I~f (~ Term _ C1.Day!s G7 Months IrEter~*st Frequency ^ Mont#~ty._II-C~uarty ^ Semi-Ar~rtuaiPy C7 1~nnuaily ~~ At tvlaturiry~ to#eces# Payment By e'~ Che<:k t~ Add.t~r•G(?:.1=7`Tr~t~s3er~to AGcaurt _.,_ _..._._._ mm ~__.~..._.._.___ CD Reinvestment Am~tunt ~ ..__.,.:_~"~- ~}Q.~~_ Next Maturity Date Customer Signature _._____..._._______ _ _ _._.__ C~rtt;~re~d H}~~ _ _ _ ~_. Authori~ecf Fly ~._,~ _._.~ ~: MoD ~.~, ~o ~o~. ion ~a ~oc~ ilt~ ~o __ _ . _ ~ ~ ~ ~ ~~~ CREDIT - CERTIFICATE OF DEPE)S17' 1d1~ - F'root Copy Dottorr~ - Gusiorner Gory Account Ti#le __~!~~~+~ _._~~' _ ~ ~ ~ / ~ (~ ~` ~ ~/ CS EftecUve Date ~_ Rate_____, j Aria=li9t COMPLETE FOR REINVESTMENT {3NLY ,/ ~ D 4' C~', :.° Terre ._,~ ^ Da,~s LD I'ti"'Iortths tnterest Frequency ^ Monthly ^ C3uarterly Cf Semi-Annually ^ Arcr~uatiy ^ At Maturity tnterest Payment 8y ©Ch~act< ^ Add to CD Cl Transfer to Account ___W.____ _. _ _.M_.__ _.__ CD t=3sinvestrrtent Amount ~ ~~apy ~ ~~ Next Maturity Gate GuStomer Signature :_.~- . -. ;~ '~.~.._ Er~t~r~:d fly Auttu~rize{~ E~}~ ~. ~LJIJ ~lfl ~Q 1~~i Li4JU ~ ~Q 1dd •tt, ~E.a GARRICK JEW~~~RS, 1NC HANQVER, PENNSYLVANIA 17331 E717) 6371177 T+t} WHOM TT MAY C~ItiTC,BBN: This is M certify that we are eagaged in the jewelry business, appraising diamonds, watches, jewelry and preda~s stcmes of all destatlp~tlons. lie herewith certify that wrti ha4=t~ this clay cart~f~~Ily e~anxined the fe~}inwin~ listed zit~ci c~eccriiaeci articles, the ~ropt~rty of; Carol Gt?Iander° N r1 M is ~~~_ __..__._ __ . _._.... __ _ _ _ .____--. _.___-- 1~?c Kings View Avenue, Rochester^ Nips, f~4I 48.~k~'3 We castirnatt~ tht: valuct as listed f©r insura.~ice Qr ~t.hc~r i~~,~rl~~~ses at the ct~rrerrt rc-;fail ~=slue, ex.chi~Ii,z~ F:,~clc~ral crud otlic~r taffies. In making this r"4~l~raisal, tare L)t) VCIT arc:e tc~ l~urc:hase cn• r~~nlac:~ ttrr articleti. __.Y____~ ._._,__.._ __._ __ TIE~,'"sC:Kf3't`It?N AYPRAIS~II ~ ~l,LtE One iii sire f^Igin packet watch. 1`he hi.~nting style case is st~m~-ed tan tht' inside o+tter lid "nue>~er~ I41{ Special." ti4k yellow gold). The o~_ttside cif the case his a calain & tree rnc-tif, The mov+~ment is by Elvin {~er^ial #63~~S49Qt-circa 1~9~-2z3O~>. The movement is not in wt7t~king condition anci has chips and cr^acks on the decorated Rogan nt.traeral i cli,~l. The watph is aisc m'ssing the set3nd hand. FAIF~ MARKET VALUE ~ ~.?a~l1~.>~~- One ladies yellow gflld fashion r"ing not assayed ~ taatt tested 1~~-27k. The ring contains one free firm lapis lazuli at approximately ~.~x1~x17.,~,mtn. "~t-4e la~ris is dark f~ltte in ~Qlcrr: The setting has a handmade bevel and an' ornate g~Ilery, the ,ueigt-tt of the entire ring is approxiasat~Iy ~.4dwt. FAZR tYlAft#4ET VALUE ~~,~~.~~~ End cif Appraisal -- '1"he fcrrt;t;~7iut; l~r~isal is rnacle with the r.Xnclur4te~r~dit~i; tlac~t then t1l.~pr~riscsr n~;s~~zztfas czr7 ]i~~i~ilit}= c~°~th rca~e t a ~` act iron that .nay ht3 takcatl an thc: basis {~f this :1i~prai,c~l. r ~1PPRc SER ~ i7ATF i fARRICK JEWELERS, ANC. HAN©itER, PENNSYLVANIA 1.7331 {717) ?-117T Tr3 ""W'SClM IT 11~AY C~ONC~N This is to certify that we are engaged in the jewelry business, agpraisin~ diamonds, watches, jewelry end precious stones of all des+anipttoms, tNa hc~revtrith certify that we have this clay c:at~afulltt t,x~trrtinucl tixc fc~llc,tn~ing ist~:ci at-tcl ci~~:~e.t~6tJc3 s:rtclc>s, thy: prrapc~rt~r of: Carol ~t=lander• NA14'tl~. __------__ ~ _ _ I~7:~ ~.ns View Auen~_te, Rochester Hills, ~S ~+~,:,~Ls~ - a~L~RESS __ ~~_._~~._____._.-~_,.._ ... .._... _.~_ ~..._~__~_........ We gstimatt: thct value as listed ftrrrisuranee car othclr }?ttrl~ct~;~s Frt. tllr~ r.~~~-rt~rtt r.,r~il v ~1~,~~. f~~~ '~iclinc I!etlerai a~~ci ether texes. In making this r~~~l~raisai, tn,~~ C:) raa'i~ ~~s=,r~~ tc~ ~>>r~ 17,~r car r~,b 91c~~ ~:'rc; anti r.; J r's. -- __. _-__ .- - ---_d__._____ ~ _.. ~_ __ ~ _ .._ _ - ~ -- ___--. UES(atiP'I'fOtiV aI'I IL'~fSEI3 ~'A3.LtE Q~e yell.ct~a gt~1d fabhion ring sLampec! 1$k. The r~inc~ ct~ntains one ro>,tnd yellawish~-green to~zr~maline at approximately ~.6mn. F~rong~set r°andomly in the swirl ~ettirt~ is one Europears C~~t ciia€sc~nd at the estimated size hf ~.3Ects., clarity Sli (AGS ~~, color F#-~T {A~a c.1Zl-~.~). Qne rr~_tnd larilliant c~_tt diamond at the estimated size of ~.17ct~. clarity STS FAGS ~), crr3,or Ft~-I fAC~ ;~.~--~.~). C}r1e t-rilliant cs~t diamond at tt~e estimated size. o~ ~l.IBcts. Ik clarity {A6~ 71 solar, H--I (AGS ~:.+~-~.~)< One r.a±tn€i brilliant; t~~.tt diamonc! at the estimated size of ~.lftcts~, clarity ~I~ {AGS ~}~ color H-I tAi~,S ~.Q--~.~~, FAIf~ E~ARF;ET l~flL..IJE ~-- Er~d o~ Appraisal ~--- lrl.~7'S~n~u~ '.T'.ity fore~~~iug Appraisal is rnarl~ ~viilt Lhe; urtd~;rytatt~it~~ that thc~ 1~~:~pr~i~F~~ .,> ~:an~,.~ ,,, I.r~'r(iii.y-, wit~i rc~s c~c: 1 at~y acfiioti that tna}~ tai tak~at z~>> tkx~, (~~t~i~ cat thzs .~~~}~a-Kiis~tl. ,~~.. ~.._ ., m ~ ~ ,.~ z ~ N I~~.~ n ~m.-_~- I~~~ oc~- •rn d~mr Ol] 'y~~ .a (n^ :E o fn J ~'L 1r~~~ J ~Ef~ .. E 0 M //~~ ~~ ~ o W _~ ~ ~_ ~~~ O r W V _ 1 ~ ~ N W O ti 2" U N N ~ ~~ ~ ~ +~ ~ ~ ~ m cn O c~ O `~ N ~ ~ v ~ `~. ~ ~ Q ~. ~ ~ D ~ L L ~ C . _.. ~ ~ ~ Q~ ~ Q~ `' _ N ~ ~ N c-= ." :; •~ ~ o '~ .~~. ~ , ~ - s A _. ~~ m m '~"'~ o ~~~ ' ------ o i ~~~ p i a yM T~`hi'~t` i Q '.. 1 i i+ + n m ~; ~~_ ru ~w- ~~_ m o , ~~'~ r- ' > .,. j ,` - ~ u W O ~ N '~ e E ~ o J ~ ~ ~ ~ ~ ~ Q ~ M ~ ~ 9 "~' P z ~ ~ ;. ~, ~