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Home My WebLink About05-04-12 (2)1 1505610143 ~J REV-1500 Ex`°'-'°' " PA De artment of Revenue OFFICIAL USE ONLY p Pennsylvania County Cotle Vear File Number Bureau of Individual Taxes ~°"~^"E"r~"•"•""'s Po eox.2aosot INHERITANCE TAX RETURN 21 11 0056 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 172 26 8170 O1 06 2011 06 20 1932 Decedent's Last Name Suffx Decedent's First Name MI HOOVER MARY C (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 ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-e2) 4. Limited Estate ~ ba. Future Imereat Compromise Nate or deem after z-12-82) ~ 6. Federal Estate Tax Return Required g Decedent Died Testate ~ T p~ ~ r~1 mein, ned a Living Trvst ~ 0 a. Total Number of Safe De osit Boxes P (Attach Copy of Nbtl) s rusp ( opY Or 9. LiUgabon Proceeds Received ~ 10. SbeeveenP231 91 s tl~tid 95)f death ~ 91. Election to tax under Sec. 91 i3(A) (Attach Sch. O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number SUSAN E LEDERER 717 652 7323 . x ,,, C-7 `-' :z, REGISTER,~ILLS US~bNL1'r~ ~% Firstline of address 'y>..''_'rT-I 1 ~~~ r!~. 5011 LOCUST LANE ~~c~,-) _,_r r ~ -,~ Second line of address - ~ - ~ : O :'- _ - ~' - r-_ ~ _~ ` n ~ Q Cit or Post Off ce DATE FILED C!~:~ Yt y i State ZIP Code HARRISBURG PA 17109 Correspondent's a-mail address: .7usan(~IeaererlaW.COm Under penalties of perjury, I dedare that I have examined this return, including accompanying schedules anq statements, and to the best of my knowledge and belief, it is W e, wmect and complete. Declaration of preparer other than the personal representative is based on all information or which preparer has env knowletlee. S Susan E. Lederer ~/IL ADDRESS 5011 Locust Lane, Harrisburg, PA 17109 Side 1 1505610143 1505610143 15Q5610243 REV-1500 EX Decedent's Social Security Number oa~aamsnema. Hoover, Mary Catherine 172 26 8170 RECAPITULATION 1. Real Estate(Schedule A) ...................................................................................... . 1. 256,400.00 2. Stocks and Bonds (Schedule B) ............................................................................ . 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)........ . 3. 4. Mortgages & Notes Receivable (Schedule D) ....................................................... . 4, 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .............. . 5. 7 , 069.79 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 1 , 531.84 7. Inter-Vivos Transfers & Miscellaneous I~q-Probate Property (Schedule G) a Separate Billing Requested............ 7. 8. Total Gross Assets (total Lines 1-7) .................................................................... . 6. 2 65 , 001.63 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 22 , 032.73 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 52 , 202.5 6 11. Total Deductions (total Lines 9 & 10) .................................................................. . 1 t. 7 4 , 235.2 9 12. Net Value of Estate (Line 6 minus Line 11) .......................................................... 12. 190 , 7 6 6.34 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 t2 minus Line 13) .............................................. . 14. 190 , 7 6 6.34 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15 0 0 0 (a)(1.2) X .00 . . 16. Amount of Line l4 taxable 190 766.34 1s 8 584.49 at lineal rate X .045 ~ . ~ 17. Amount of Line 14 taxable 00 0 t7 0 00 . at siblingrateX.t2 . . 16. Amounl of Line 74 taxable 0 00 18 0 00 . at collateral rate X .15 . . 19. Tax Due ................................................................................................................. . 19. 8 , 584 .49 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 1505610243 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-11-0058 DECEDENTS NAME Hoover, Mary Catherine STREET ADDRESS 837 Ridgewood Drive CITY Mechanicsburg STATE PA ZIP 17050 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 8,598.34 B. Discount 0.00 3. Interest (1) 8,584,49 q. Ii Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box 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. Make Check Payable to: REGISTER OF Total Credits (A + B) (2) 8,598,34 (3) (a) 13.85 (5) AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did tlecedent make a transfer and: Yes No a. retain the use or income of the property transferred :............................................................................... b. retain the right to designate who shall use the property transferred or its income :.................................. c, retain a reversionary interest: or ............................................................................................................... ^ ^x d. receive the promise for life of either payments, benefits or care? .............................................. .... ^ 0 ...... .... 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................................................... ^ ^x 3. Did decedent own an "in truss foY' or payable upon death bank account or security at his or her death?....... ^ ^x 4. Did tlecedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary desgnation? ............................_................_.....................................,............................ ^ ^ x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. .-L ... .. ~f; ~ __ `.~F ' , ~!S u ] ~:r[.(' "i... ...., `:P.IC ,i iui E,[5'ii,~>~'{'. #~v:d J .i.,.,,~.~t ,'~Ir !'~ . a >rtlulr ~'~ G= ,',.. ., ~ ~f] , 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 January 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 imposetl 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 1.2) [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) {7.3)J. A sibling is defined untler Section 9102, as an indivitlual who has at least one parent in common with the decedent, whether by blood or adoption. Rev-050P E%+j11-0B) SCHEDULE A REAL ESTATE COMMONNEALTH OFPENNSYLVANIA INHERITANCE TAY RETURN RESIDENT DEGEDENr ESTATE OF FILE NUMBER Hoover, Mary Catherine 21-11-0056 All roal propsrry ownw wlsly or as a tenant in common must bsroportetl al fair market value. Fair market value is de5netl erg the price at which property would be e.chengetl between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reawnable knowledge of Me relevant facts. Real property which is joinNygwned with right o/ aurvivonhlpmust be diaelosatl on schedule F. Attach a wpy of Nreaettlement ahaet 1/the property haabeen sold Include a copy of the deed showing decedent's interest If owned as tenant In common. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Real Estate located at 637 Ridgewood Drive, Mechanicsburg, Cumberland County, 256,400.00 Pennsylvania, titled to Rayallen Hoover and Mary Catherine Hoover (Rayallen Hoover died o January 3, 2010) ($256,400 assessed value x 1.00 common level ratio) TOTAL (Also enter on Line 1, Recapitulation) I 256,400.00 (N mare space is needed, additional pages of Vle same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Fonn PA-1300 Schedule A (Rev. 11-08) Rav-1508 EX~ (B-98) COMMONNEALTH OF PENNSYLVANIA I NHERITANOE TAX RET IUiN RESIDENT pECEDEM SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Hoover, Mary Catherine 21-11-0056 Indutle 91e proceatls or litiggation and the tlate the proceetla were receivetl by the esteta. All propsM loinllyownedwllh the right oisurvivorship must ba disclosed on aehsdule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Checking Account No. 0512001975, held at Metro Bank, titled to Rayallen Hoover and Mary C 2,139.79 Hoover (Rayallen Hoover died on January 3, 2010) 2 Check from Cleveland Clinic (refund of patient account) 15.00 3 Check from Pennsylvania Department of Revenue (Property Tax/Rent Rebate) 750.00 4 1999 Chrysler Town and Country, titled to Mary Catherine Hoover (Kelly Blue book value 4,165.00 attached) (Mansferred to Patricia R. Hoover after death) TOTAL (Also enter on Line 5, Recapitulation) I 7,069.79 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-95) Rav-i5W EX+(6-98) COMMONWEALTH OP PENNSYLVANIA INHERITANCE TA%RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Hoover, Mary Catherine 21-11-0056 Han asset wn made joint wlMln one yearof the dscedenl'a date or death, it moat Ds reported on scneduls G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Cynthia S. Drop 100 Hunt Court Daughter Hummelstown, PA 17036 g. Patricia R. Hoover 837 Ridgewood Drive Daughter Mechanicsburg, PA 17050 C. Andrew J.ITara L. Hoover 109 South 36th Street Son Camp Hill, PA 17011 JOINTLY OWNED PROPERTY: ITEM NUMBER LETTER FOR JOIN TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION ANp DANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELP REAL ESTATE. DATE OF DEATH VALUE OF ASSE % OF DECD'S INTEREST pATE OF DEATH VALUE OF DECEDENT'S INTEREST 1 B 04/25/2005 Checking Account No. 546934508, held at 1,236.02 50.000°h 618.01 Metro Bank, titled to Patricia R. Hoover and Mary C. Hoover 2 A 12!28/2007 Checking Account No. 0538086877, held at 110.68 50.000% 55.34 Metro Bank, titled to Mary C, Hoover and Cynthia 5. Drop 3 C 06/07/1988 Checking Account No. 512038647, held at 2,575.47 33.333% 858.49 Metro Bank, titled to Andrew J. Hoover, Mary C. Hoover and Tara L. Hoover TOTAL (Also enter on Line 5, Recapitulation) I 1,531.84 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98) REV~1151 EX+)10-00) SCHEDULE H ~~ FUNERAL EXPENSES & COM""k 'I ~~I~~,?j~~'AN~A ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Hoover. Marv Catherine 21-11-0056 Debts of decedent must be reportetl on Schetlule t. ITEM DESCRIPTION AMOUNT N MBER A, FUNERAL EXPENSES: See continuation schedule(s) attached ~ 11,283.15 B, ~ ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio _ Yearfsl Commission paid z. Anornev's Fees Law Offices of Susan E. Lederer (estimated) 3,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant PatrlCla R. Hoover Street address 837 Ridgewood Drive City Mechanicsburg State PA Zio 17050 Relationshio of Claimant to Decedent Daughter 4. Probate Fees Cumberland County Register of Wills 108.50 5. Accountant's Fees Dlana Reed 8r ASSOC. 50.00 6. Tax Return Preparers Fees 7. Other Administrative Costs 3,591.08 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 22,032.73 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Hoover, Mary Catherine 21-11-0056 ITEM NUMBER DESCRIPTION AMOUNT 1 Funeral Ex ses Malpezzi Funeral Home 10.389.15 2 Father Chuks(clergy) 700.00 3 Deacon (services at viewing) 50.00 4 Funeral luncheon 744.00 H-A 11,283.15 5 Other Administrative Costs Hampden Township (sewage and trash service -April) 150.00 6 Cumberland County Real Estate Tax 553.06 7 Hartford Insurance Company (homeowners insurance) 232.36 8 Comcast (cable service -February-April) 289.41 9 Pennsylvania American Water (water service -January-March) 257.81 10 PPL (electric service -February-April) 1.407.28 11 Verizon (phone service -February-April) 141.62 12 Cumberland Law Journal (estate advertising) 75.00 13 Carlisle Sentinel (estate advertising) 189.54 14 Cumberland County Register of Wills (filing fee - PA Inheritance Tax Return and Inventory) 30.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-7500 Schetlule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Hoover, Mary Catherine 21-11-0056 ITEM NUMBER DESCRIPTION AMOUNT 15 Cumberland County Register of Wilts (additional probate) 265.00 H-67 3,591.06 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schetlule H (Rev. 6-98) Rev-7572 EX+(12-0a) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INIIERITANCE TPX RETDRN RESIDENT DECEDENT ESTATE OF FILE NUMBER Hoover, Mary Catherine 21-11-0056 Report dsbb Ineurtsd by the decadent prior to death that romalned unpaid at the data o/ deaM, Ineluding unrolmbunedmsdfcal aspenaas. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 GM (credit card payment) 75.00 2 Pennsylvania American Water (water bill) 78.15 3 PPL (electric bill January) 434.99 4 Healthport {Cleveland Clinic medical bill) 15,77 5 Central Medical Equipment (medical bill) 4.65 6 Chase (credit card bill) 219.95 7 Sears (maintenance agreements) 304,54 8 Verizon Wireless (cell phone bill January) 199.65 9 Hershey Medical Center (medical bill) 315.92 10 Bank of America Yisa, Account No. 4313075115593903 (credit card) 2.391.81 11 Bank of America Visa, Account No. 43130702d8098102 (credit card) 2,477.99 12 J. Jill Account No. 5780979925-001-109 (credit card) 357.17 13 HSBC Account No. 5466410306188886 (credit card) 2,776.20 14 Central Medical Equipment (medical bill) 22.80 15 Hampden Township (sewage and trash service January) 150.00 16 Comcast (cable service January) 96.47 17 Home Equity Loan Account No. 6050488607, held by Citizens Bank, titled to Rayallen Hoove 22,658.05 and Mary Catherine Hoover (Rayallen Hoover died 1/312010) Total of Continuation Schedule See attached page TOTAL (Also enter on Line 10, Recapitulation) 52,202.56 (If rtwre space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) Rev-1512 Elr+ (6-96) COMMONN£ALTi OF iENNSVLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8r LIENS continued ESTATE OF (FILE NUMBER Hoover. Marv Catherine 21-77-0056 Copyright (c) 2002 form software only The Lackner Group, Inc. Fonn PA-1500 Schetlule I (Rev. 6-98) REV-1510 EX+IH-09) SCHEDULE J COMM~QN ~~O T OOF pENp~^yVLVANIA BENEFICIARIES ESTATE OF TGl4GCEROEIfVUTRN FILE NUMBER Hoover, Marv Catherine 21-11-0056 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9f 16 a 1.2 1 Life Estate interest in the Hoover House Trust Daughter Schedule A 96,210.60 for the benefit of Patricia Rayellen Hoover (Article Two, Section 2.01 of the Will of Mary Catherine Hoover) 2 Remainder interest in the Hoover House Trust Trust Schedule A 93,023.90 (Article Two, Section 2.01 of the Will of Mary Catherine Hoover) 3 Mary Catherine Hoover Trust Trust 100% of residue c/o Cynthia S. Drop, Trustee 100 Hunt Court Hummelstown, PA 17036 4 Patricia Rayellen Hoover Daughter Joint Account on 618.01 837 Ridgewood Drive Sch. F Mechanicsburg, PA 77050 5 Cynthia Susan Drop Daughter Joint Account on 55.34 100 Hunt Court Sch. F Hummelstown, PA 17036 See continuation schedule attached Continuation 858.49 Total 190,766.34 Enter dollar amounts for distributions shown above on lines 1 5 throw h 18 on Rev 150 0 cover sheet a a r o riate. II NON-TAXABLE DISTRIBUTIONS: . A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FO R WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright (c) 2009 form software only The Lackner Graup, Inc. Fonn PA-1500 Schedule J (Rev. 11-08) SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Mary Catherine Hoover 01/0612011 172-26-8170 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 6 Andrew Joseph Hoover Son Joint Account on 429.25 109 South 36th Street Schedule F Camp Hill, PA 17011 7 Tara L. Hoover Daughter-in-Law Joint Account on 429.24 109 South 36th Street Schedule F Camp Hill, PA 17011 Total 858.49 1 REV-1510 EX+ (4-091 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Hoover. Marv Catherine SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN heck Box 4 on Rev1500 Cover SheE This schedule should be used for ail single life, joint or successive life estate and term-canain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue. Actuarial factors can be found in IRS Publication 7457, Actuarial Values, Alpha Volume for dates of death from 5-1-89 to 4-30-99, and in Alpph Volume for dates of death from 5-1-99 and thereafter. Indicate the type of instrument which created the future interest below and attach a Dopy to the tax return. ® Will ^ Intervivos Deed of Trust ^ Other ti j! t ~ III~Il tl' ~ fl ICI '~ 4( ,rt 'S~ sl } '~ 3 R (Tii! lWIY i fl Y f " ~ttt ~ '1 1 P J' E ~ Y c I I~~~l Ijl ~~r~l7 I ) ~I ~~~i31d tYpl ~1~*igf4 i l f ~ ~ t ~ ~ l ~ + , .,,;. ,. ,..,. ~. .., ,;~ : . ,, i 4,,i „~n..al. .. „......, ,. .a,... ?NF~.._,. , .., ~..._.. ~ , l , ., ,.l (±~_l.,~ : .. „t - .~.s,a t~l7e NEAREST AGEA7 TERM OF YEARS NAME OF LIFE TENANT DATE OF BIRTH DATE OF DEATH LIFE ESTATE IS PAYABLE Patricia Rayeilen Hoover 02/28/1983 48 ®Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life ar ^ Term of Years ^ Life ar ^ Term of Years 1. Value of fund from which life estate is payable 2. Actuarial factor per appropriate table Interest table rate - ^ 3 1!2°~ ^ 6°/9 ^ 10°/9 3. Value of life estate (Line 1 multiplied by Line 2) $ 189,234.50 $ 96,210.60 .50842 ..~ ~ , ~ I J~h.t II€j(' ~ .. A, 1 ~ ~ I i ~II iF tai 11 tt.. Pit Ali, it (tjt lj~~~YYlr 4pilll (£I A F j 4 ! i u C ' l 'T F 7; jltr ~,1? ~ i f ~ rl I I . . . ~~.~ n ...,:, .- .. ~ d .A, _. a. .. . R > . .,.. . .9 ~.a . ~.. , I s.... :. _ .,. TERM OF YEARS NAME OF ANNUITANT DATE OF BIRTH onTE OF D~TH ANNUITY IS PAYABLE ^ Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years 1. Value of fund from which annuity is payable 2. Check appropriate block below antl enter corresponding number Frequency of payout Weekly (52) ^ Bi-weekly (26) ^ Monthly (12) ^ Quarterly (4) ^ Semi-annually (2) ^ Annually (1) ^ Other 3. Amount of payout per period $ q, Aggregate annual payment. Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interest table rate - ^ 3 112% ^ 6°/9 ^ 10°k ^ Variable Rate 6. Adjustment Factor (see instructions) 7. Value of annuity - If using 3 1/2%, 6%, 10% or if variable rate and period payout is at end of period, calculation is: tine 4 x Line 5 x Line 6 $ If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 5)+ Line 3 NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of the tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13 and 15 through 18 of the retum. Copyright (c) 2009 form software only The Lackner Group, Inc. ® Variable Rate 2.a% Forth PA-1500 Schedule K (Rev. 4-09) FILE NUMBER 21-11-0056 Will of Mary Catherine Hoover I, Mary Catherine Hoover, a resident of Mechanicsburg, Cumberland County, Pennsylvania, revoke any prior wills and codicils made by me and declare this to be my Wilt. Article One Family Information I am married to Rayallen Hoover. [ have seven children. Their names and dates of birth are: Deborah Yvonne Kinard, bom on October 3, 1956; Rebecca A. Mitalski, born on January 29, 1958; Cynthia Susan Drop, born on March 13, 1962; Patricia Rayellen Hoover, bom on February 28, 1963; Rayallen Hoover, Jr., born on October 5, 1964; Michael James F,dgaz M. Hoover, born on March 1, 1965; and Andrew Joseph Hoover, born on July 24, 1970 All references in my will to "my children" are references to these children. Article Two ®istribution of My Property Section 2.01 Hoover House Trust If my spouse has predeceased me, then as soon as practicable after m.y death, I give my residence located at 837 Ridgewood Drive, Mechanicsburg, Cumberland County, Pennsylvania, to Patricia Rayellen Hoover, as Trustee of a separate tnist known as the Page 1 I(oover Fiouse 'Crust ("House "Crust"), to be held for the benetit of Patricia Rayellen Hoover and administered and distributed in accordance with the provisions of this Section Z.OI. If both my spouse and Patricia Rayellen Hoover have predeceased me, this gift shall lapse. (a) Free use and occupancv. Patricia shall have free ttse and occupancy of said real estate until her death or the sale of the property. (b) Expenses. Patricia shall be responsible to pay the carrying costs of the property, to include but not be limited to utilities, property taxes, assessments, homeowner's insurance, maintenance, and ordinazy repairs arising from her use of the property. The cost of any major repairs in excess of $5,000 shall be handled as follows: Patricia shall be responsible for 50% of said costs; and Patricia's siblings shall equally share the remaining 50% of said costs. If any sibling is unable to contribute to his or her share of these costs, said share shall be subtracted from that sibling's share of the net proceeds upon sale of the property. (c) Rieht of First Refusal. If the Trustee decides to sell the property, any of my children shall have 90 days to notify the Tntstee if they want to purchase the property. The Trustee shall obtain a certified appraisal of the property to determine the fair market value and selling price. If none of the Hoover children exercise their option to purchase the property, my grandchildren shall have 90 days to notify the Trustee if they want to purchase the property. If none of the Hoover children or grandchildren exercise their option to purchase the property, the Trustee shall sell the property and the net proceeds shall be distributed in accordance with Section 2.01(f) hereunder. (d) Termination of House Trust. The House Trust shall terminate upon the first to occur of: 1. The death of Patricia Rayellen Hoover; or 2. The sale of the property by the Trustee. Page 2 (e) Distrtbution Upon Termination of House Trust After Death. Upon termination of the House Trust as a result of the death of Patricia Rayellen Hoover, the Successor "trustee shall sell the property and distribute the net proceeds from the sale to my surviving children, pro rota. (t) Distribution Upon Termination of House Trust by Sale of the Property. The Trustee shall distribute the net proceeds from the sale of the property as follows: 50% to Patricia Rayellen Hoover; and 50%, in equal 'shares, to Deborah Yvonne Kinard, Rebecca A. Mitalski, Cyn[hia Susan Drop, Patricia Rayellen Hoover, Rayallen Hoover, Jr., Michael James Edgar M. Hoover, and Andrew Joseph Hoover. (g) Successor Trustee. If Patricia Rayellen Hoover is for any reason unable to serve as Trustee, Cynthia Susan Drop shall serve as Trustee in her place and stead. If Cynthia Susan Drop is for any reason unable to serve as Trustee, Michael James Edgax M. Hoover shall serve in her place and stead. (h) Trustee's Powers. The Trustee may exercise the following powers: (1) Introduction. Except as otherwise specifically provided in this trust agreement, my Trustee may exercise, without prior approval from any court, all the powers conferred by this agreement and any powers conferred by law, including, without limitation, those powers set forth under the common law or statutory law of the Commonwealth of Pennsylvania or any other jurisdiction whose law applies to this trust. The powers set forth in Pennsylvania Probate, Estates and Fiduciaries Code are specifically incorporated into this trust agreement. The powers conferred upon my Trustee by law, including ttzcse powers conferred by Pennsylvania Probate, Estates and Fiduciaries Code, shall be subject to any express limitations or contrary directions contained in this agreement. My Trustee shall exercise these powers in the manner my Trustee determines to be in the best interests of the beneficiaries. My Trustee shall not exercise any of its powers in a manner that is inconsistent with the right of the beneficiaries to the beneficial enjoyment of the trust property in accordance with the general principles of the law of trusts. Page 3 (2) Execution of Documents. My Trustee may execute and deliver any and all instruments in writing that my Trustee considers necessary to carry out any of the powers granted in this agreement. (3) I3ankint*, Powers. My 't'rustee may establish bank accounts of any type in one or more banking institutiotts that my Trustee may choose. My Trustee may open accounts in the name of my Trustee (with or without disclosing fiduciary capz~city) or in the name of the trust. When an account is in the name of the trust, checks on that account and authorized signatures need not disclose the fiduciary nature of the account or refer to any trust or "trustee. An account from which my Trustee makes frequent disbursements need not be an interest bearing account. My Trustee ma;y authorize withdrawals from an account by check, draft or other in:etrument or in any other manner. (4) Contract Powers. My Trustee may sell at public or private sale, transfer, exchange for other property, and otherwise dispose of ttust property for consideration and upon terms and conditions that my Trustee deems advisable. My Trustee may grant options of any duration for any such sales, exchanges, or transfers of trust property. My "trustee may enter into contracts, and may deliver deeds or other instruments, that my Trustee deems appropriate. (5) Environmental Powers. My Trustee shall have the right to inspect trust property to determine compliance with or to respond to any environmental law affecting the trtast property. "Environmental law" shall mean any federal, state, or local law, rule, regulation, or ordinance relating to protection of the environment or of human health. My Trustee may refuse to accept property if my Trustee determines that the property is or may be contaminated by any hazardous substance or is or was used for any purpose involving hazardous substances that could create liability to the trust or to my Trustee. My Trustee may use and expend trust property to (i) conduct environmental assessments, audits or site monitoring; (ii) take remedial action to contain, clean up or remove arty hazardous substance including a spill, discharge or contamination; (iii) Page 4 institute, contest or settle legal proceedings brought b,y a private litigant or any local, state, or federal agency concerned with environmental compliance; (iv) comply with any order issued by any court or by any local, state, or federal agency directing an nssessmenC, abatement or clean-up of any hazardous substance; and (v) employ agents, consultants and legal counsel to assist my Trustee in these actions. My Trustee shall not be liable for any loss or reduction in value sustained by my trust as a result of my Trustee's retention of property on which hazardous materials or substances requiring remedial action are discovered unless my Trustee contributed to the resulting loss or reduction in value through willful misconduct or gross negligence. My Trustee shall not be liable to any beneticiazy or to any other party for any decrease in the value of trust property a:> a result of my Trustee's compliance with any environmental law, including any reporting requirement. My Trustee may release, relinquish or disclaim any power held by my Trustee that my Trustee determines may cause my Trustee to incur individual liability under any environmental law. (6) Payment of Taxes and Expenses. Except as otherwise provided in this agreement, my Trustee is authorized to pay all property taxes, assessments, fees, charges, and other expenses incurred in the administration or protection of the trust. All payments shall be a charge against the trust property ;and shall be paid by my Trustee out of the income, or to the extent that the income is insufficient, then out of the principal of the trust property. The determination of my Trustee with respect to the payment of expenses shall be conclusive upon the beneficiaries. (7) Real Estate Powers. Except as otherwise specifically provided in this agreement, my Trustee may sell at public or private sale, convey, purchase, exchange, lease for any period, mortgage, manage, alter, improve and in general deal in and with real property in such manner and on such terms and conditions as my Trustee deems appropriate. My Trustee may grant or release easements in or over, subdivide, partition, develop, raze improvements, and abandon, any real property. Page 5 My Trustee may manage real estate in any manner that my Trustee deems best and shall have all other real estate powers nec;essazy for this purpose. My Trustee may enter into contracts to sell real estate. My Trustee may enter into leases and grant options to lease trust property even though the term of the agreement extends beyond the termination of the trust and beyond the period that is required for an interest created under this agreement to vest in order to be valid under the rule against perpetuities. For such purposes, my Trustee may enter into any contracts, covenants and warranty agreements that my Trustee deems appropriate. (8) Settlement Powers. My Trustee may settle, by compromise, adjustment, arbitration or otherwise any and all claims and demands in favor of or against the trust. My Trustee may release or abandon any claim in favor of the trust. (9) Employment of Professionals. My Trustee may employ attorneys, accountants, custodians of the trust assets., and other agents or assistants as deemed advisable to act with or without discretionary powers and compensate them and pay their expenses from income or principal or both. Section 2.02 Disposition of Tangible Personal Property I direct that my Personal Representative distribute my tangible personal possessions according to a sepazate "Personal Property Memorandum" or other similar writing signed by me and kept with my personal records. It is my intent that the writing qualifies to distribute my tangible personal possessions under applicable state law. If the writing is not found at the time of my death, or is ruled an improper disposition, this bequest will lapse and my tangible personal possessions will become part of my living trust. If any items of tangible personal property I happen to own aze not mentioned in the writing, those items will become part of my living trust. If any gift of tangible personal property lapses, then the items comprising the lapsed gift will become part of my living trust. Section 2.03 Pour-Over to My Living Trust I give the balance of my probate estate, excluding any property over which I have a power of appointment, after payment of expenses and taxes that are ;paid under this will, to the then-acting Trustee of the Mazy Catherine Hoover Living Trust dated January 4, 1996 as restated on March 12, 2008 and executed before this will, to be added to the property of that trust. I direct that the Trustee administer the property as provided in the trust agreement and any amendments prior to my death. Page 6 Section 2.04 Alternate Disposition If the trust referred to in Section 2.03 is not in effect at my death, or if for any other reason the pour-over cannot be accomplished, I specifically and completely incorporate the terms of the trust into this will by reference. I direct my Personal. Representative to then establish a trust in accordance with the provisions of that trust and distribute the remainder of my estate, excluding any property over which I have a power of appointment, to the Trustee of that trust to be administered as provided in the trust agreement. Article Three Designation and Succession of Fiduciaries Section 3.01 Personal Representative t nominate Cynthia Susan Drop as my Personal Representative. If Cynthia Susan Drop fails or ceases to act as my Personal Representative, Inominate the person or persons serving as Trustee of the Mary Catherine Hoover Living Trust dated January 4, 1996 to serve as my Personal Representative. Article Four Powers of Fiduciaries Section 4.01 Grant My Personal Representative may perform every act reasonably necessary to administer my estate and any trust established under my will. In addition to this general grant of powers, my Personal Representative is specifically authorized to: Hold, retain, invest, reinvest, sell, and manage any real or personal property, including interests in any form of business entity including, but not limited to, limited partnerships and limited liability companies, and policies of life, health and disability insurance, without diversification as to kind, amount or risk of non-productivity and without limitation by statute or rule of law; Partition, sell, exchange, grant, convey, deliver, assign, transfer, lease, option, mortgage, pledge, abandon, borrow, loan, and contract; Page 7 Distribute assets of my estate in cash or in kind, or partly in each at fair market value on the date of distribution, without requiring pro rata distribution of specific assets and without requiring pro rata allocation of the tax bases of such assets; F{old any interest in nominee form, continue businesses, carry out agreements, and deal with itself, other fiduciaries, and business organizations in which my Personal Representative may have an interest; Establish reserves, release powers, and abandon, settle or contest claims; and Employ attorneys, accountants, custodians for trust assets, and other agents or assistants as my Personal Representative deems advisable to act with or without discretionary powers and compensate them and pay their expenses from income or principal. Section 4.02 Powers Granted by State Law In addition to all of the above powers, my Personal Representative may, without prior authority tiom any court, exercise all powers conferred by my will, by common law, or by the Pennsylvania Probate, Estates and Fiduciaries Code or other statute of the Commonwealth of Pennsylvania or any other jurisdiction whose law applies to my will. My Personal Representative has absolute discretion in exercising these: powers. Except as specifically limited by my will, these powers extend to all property held by my fiduciaries until the actual distribution of the property. Section 4.03 Distribution Alternatives My Personal Representative may make any payments under my will: Directly to a beneficiary; In any form allowed by applicable state law for gifrs or transfers to minors or persons under disability; To a beneficiary's guardian, conservator, or caregiver for the benefit of the beneficiary; or By direct payment of the beneficiary's expenses. A receipt by the recipient for any distribution will fully discharge my Personal Representative, if the distribution is made in a manner consistent witYe the proper exercise of my Personal Representative's duties under my will. Page 8 Article Five Administrative Provisions Section 5.01 Court Proceedings If any trust is established under my will, that tntst will be administered in a timely and efficient manner consistent with its terms, tree of active judicial intervi>_ntion and without order, approval, or other action by any court. [t will be subject only to t.hejurisdiction of a court being invoked by the trustees or by other interested parties, or as otherwise provided by law. Section 5.02 No Bond I direct that no Personal Representative be required to give any bond in any jurisdiction. Notwithstanding this direction, if a bond is required by law or by court determination, no sureties will be required on the bond. Section 5.03 Compensation and Reimbursement Any fiduciary serving under my will is entitled to reasonable compensation commensurate with services actually performed. In addition, any fiduciary serving under my will is entitled to reimbursement for expenses properly incurred. Section 5.04 Ancillary Fiduciary [f any ancillary administration is required or desired and my domiciliary Personal Representative is unable or unwilling to act as an ancillary fiduciary, my domiciliary Personal Representative may have power to designate, compensate, direct, and remove an ancillary fiduciary. The ancillary fiduciazy may either be a natural person or a corporation. My domiciliary Personal Representative may delegate to the ancillary fiduciary any powers granted to my domiciliazy Personal Representative as my domiciliary Personal Representative deems to be proper, including the right to serve without bond or without surety on bond. The net proceeds of the ancillary estate will be paid over to the domiciliary Personal Representative. Page 9 Article Six Taxes, Claims and Expenses Section 6.01 Payment of Death Taxes, Claims and Expenses The "Trustee of the trust referred to in this will is authorized to pay expenses incurred for my funeral and for the disposition of my remains, claims against my estate, and expenses of estate administration. Accordingly, I direct my Personal Representative to consult with the "trustee to determine which expenses and claims should be paid by my personal representative tom property passing under my will, and which expenses and claims should be paid by the trustee from the trust. l direct my Personal Representative to Follow any instructions contained in the Mary Catherine Hoover Living Trust in making any tax elections, including, but not limited to, the allocation of my GST Exemption. Any taxes imposed by reason of my death on property passing under and outside my will are to be apportioned and paid in the manner provided in the Mary Catherine Hoover Living Trust, and I incorporate the tax apportionment provisions of the Mary Catherine Hoover Living Trust as part of my will. In no event may any death taxes be allocated to or paid from property that is not included in my gross estate for federal estate tax purposes or which qualifies for the federal estate tax marital or charitable deductions. Section 6.02 Tax and Administrative Elections My Personal Representative may exercise any available elections under any applicable income, inheritance, estate, succession, or gift tax law. This authority includes the power to select any alternate valuation date For death tax purposes and the power to determine whether any administration expenses of my estate are to be used as estate tax deductions or as income [ax deductions. No compensating adjustments are required between income and principal as a result of those determinations unless my Personal Representative determines otherwise, or unless required by law. My Personal Representative, in its sole and absolute discretion, may elect to have all, none, or part of the property comprising my estate for federal estate 'tax purposes qualify for the federal estate tax marital deduction as qualified terminable interest property under Section 2056(b)(7) of the Internal Revenue Code (the "QTIP Election"). Any tax paid as a result of the inclusion in my taxable estate of" property held in a qualified terminable interest property (QTIP) trust created fot me by my wife will be apportioned to and collected from the qualified terminable interest property (QTIP) as provided in Section 2207A. My Personal Representative is not liable to any beneficiazy of my estate for tax consequences that arise as a result of the exercise or nonexercise of any tax elections or Page 10 for decisions made concerning the allocation and distribution of propeuty in kind in full or partial satisfaction of any beneticiary's interest in my estate. Article Seven General Provisions Section 7.01 Applicable Law The validity and construction of my will shall be determined by the laws of the Commonwealth of Pennsylvania. Section 7.02 Contest Provision If any person, directly or indirectly attempts to contest or oppose the validity of my will or my living trust, including any amendments to my trust, or commences, continues, or prosecutes any legal proceedings to set my will or living trust aside, then that person will forfeit his or her share, cease to have any right or interest in my property, and will, for the purposes of my will, be deemed to have predeceased me. This Section may not be applied so as to cause forfeiture of any distribution that otherwise qualifies for the federal estate tax chazitable or marital deduction. Section 7.03 Construction Unless the context requires otherwise, words denoting the singulaz may be construed as denoting the plural, and words indicating the plural may be construed as denoting the singular. Words of one gender may be construed as denoting another gender, as context requires. Section 7.04 Headings and Titles The headings and pazagraph titles are for reference only. Section 7.05 Internal Revenue Code, IRC or Code References to the Internal Revenue Code, the IRC or the "Code" :refer to the Internal Revenue Code of the United States. References to specific sections of the Code apply to any sections of like or similaz import that replace the specific sections as a result of changes to the Internal Revenue Code made after the date of my will. Page 11 Section 7.06 Other Definitions Except as otherwise provided in my will, terms will be interpreted as defined in the Pennsylvania Probate, Estates and Fiduciaries Code as amended after the date of my will and after my death. Section 7.07 Survivorship For purposes of this will, if my husband actually survives me by any 'period of time or if the order of our deaths is not known, then my I will be deemed to have survived my husband. Any other beneficiary will be deemed to have predeceased n-~e if the beneficiary dies within 30 days after the date of my death. Section 7.08 Severability if any part of this instrument is determined to be void or invalid, the remaining provisions will remain in full force and effect. I, Mary Cather' a Hoover, having signed this Will in the presence of and ~,~gw--, 1=.L.,2~s--~ who attested it at my request on this day, ( C~li~.y/ 1 ~ , 2009 at Harrisburg, Pennsylvania, declare this to be my Will. Mary Catherine Hoover, Testatrix Page 12 The above and foregoing Will of Mary Catherine Hoover was declared by Mary Catherine Hoover in our view and presence to be her Will and was sil;ned and subscribed by the said Mary Catherine Eloover in our view and presence and at her request and in the view and presence of Mary Catherine Hoover and in the view and presence of each other, we, the undersigned, witnessed and attested the due execution of the Will of Mary Catherine Hoover on this day, ~(~U~-sv 4 `~ , 2009. residing at .~Q./~DAl.~9df'~~'!~~ i70S~ 1 s~Q~c..>~--r._ residing at ,~ 1, ~ l 1 PENNSYLVANIA SELF PROVING AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN I, Mary Catherine Hoover, the testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by Mazy Catherine Hoover, the testatrix, this day, (~(h1`-w 1~ , 2009. Mary Catherine Hoover, Testatrix ~`~, _ , ~, Not Rublic J COMMONWEALTH OF PENNBYLYANi0. NotariaU Seel Jacqueline M. Mindeck, Notary Public LAVrer Paxton Twp., Dauphin County Pa a 13 MyC«nm~ewnExpiresoa.zs,zoto g Member, Pennaylvanie Aasocletlan of Noterlee COMMON WEAL"fH OF PENNSYLVANIA COUNTY OP DAUPHIN We, and 5~;~.,~, ~ . ~~~'L.--e6 the witnesses whose names are signed to the attached or foregoing instrument, being duly ~aualit7ed according to law, do depose and say that we were present and saw the testatrix slgn and execute the instrument as her Last Will; that the testatrix signed wi]lingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testatrix signed the will as a witness; and that to the best of our knowledge the testatrix was at that time 18 or more years of age, of sound mind, and under no constraint or undue influence. Witness ~ -~-- W~ ness Notary ~ blic ,1 COMMONWEALTH OF PE4`iN6YlVAN1A Notattial Ses4 Ja~ueGne M. Mlrxlerk, Notary~u~ Lower Pexhxr 7wp., Ott 25,2010 My CommGselon ER~kee MemOer, Pennnylvaaia Aeaociadan of Notaries Page 14 r~ ~~~'J' THE MARY CATHERINE HOOVER. LIVING TRUST DATED JANUARY 4, 1996 Restatement dated March 12, 2008 LAW OFFICES LAW OFFICES OF SUSAN E. LEDERER ESTATE PLANNING AND ADMINISTRATION 4811 JONESTOWN ROAD SUITE 226 HARRISBURG, PENNSYLVANIA 17109 The Mary Catherine Hoover Living Trust Table of Contents Article One Establishing My Trust ............................................... 1-1 Section 1.01 Identifying My Trust ...................................................... ........ l-1 Section 1.02 Reliance by Third Parties on Affidavit or Certification of Trust .......................................................................... ......... 1-1 Section 1.03 Transferring Property to My Trust ................................. ......... l-2 Section 1.04 Powers Reserved by Me as Grantor .............................. ......... 1-2 Section 1.05 Grantor Trust Status ...................................................... ......... 1-3 Article Two Family Information ............................................. ........ 2-1 Article Three Trustee Succession Provisions.......,, ................ ........ 3-1 Section 3.01 Resignation of a Trustee .............................................. .......... 3-1 Section 3.02 Trustee Succession During My Lifetime ..................... .......... 3-1 Section 3.03 Trustee Succession After My Death ............................ .......... 3-2 Section 3.04 Notice of Removal and Appointment .......................... .......... 3 Section 3.OS Appointment of a Cotrustee ......................................... .......... 3-3 Section 3.06 Corporate Fiduciaries ................................................... .......... 3-3 Section 3.07 Incapacity of aTrustee ................................................ ........... 3-3 Section 3.08 Appointment of Independent Special Trust.ee ............. ........... 3-4 Section 3.09 Rights and Obligations of Successor Trustees ............ ........... 3-4 Article Four Administration of My Trust During My Incapacity .......................................................... ......... 4-1 Section 4.01 Definition of My Incapacity ........................................ ...........4-1 Section 4.02 Determination of My Incapacity ................................. ........... 4-1 Section 4.03 Trust Distributions During My Incapacity .................. ........... 4-2 Article Five Administration of My Trust Upon My Death .. .......... 5-1 Section 5.01 My Trust Shall Become Irrevocable .......................... ............ 3-1 Section 5.02 Administrative Trust .................................................. ............ 5-1 Section 5.03 Payment of My Expenses and Taxes ......................... ............ 5-1 Section 5.04 Payment of Death Taxes ............................................ ............ 5-2 Section 5.05 No Apportionment Between Current and Future Interests ...................................................................... ............ 5 -3 Section 5.06 Coordination with My Personal Representative ........ ............ 5-3 Section 5.07 Authority to Make Tax Elections ............................... ............ 5-4 Article Six Specific Distributions and Disposition of Tangible Personal Property............,,... ...................... 6-1 Section 6.01 Life Estate for Patricia Rayellen Hoover ............................... 6-1 Section 6.02 Distribution of Tangible Personal Property by Memorandum ........................................................................ . 6-1 Section 6.03 Distribution of Remaining Tangible Personal Property........ . 6-2 Section 6.04 Definition of Tangible Personal Property ............................. . 6-2 Section 6.05 Encumbrances and Incidental Expenses of Tangible Personal Property .................................................................. . 6-2 Section 6.06 Residuary Distribution .......................................................... . 6-3 Article Seven The Survivor's Trust ................................................. . 7-1 Section 7.01 Distribution of Income ......................................................... .. 7-1 Section 7.02 Distributions of Principal ..................................................... .. 7-1 Section 7.03 Unproductive Property ......................................................... .. 7-1 Section 7.04 General Power of Appointment ........................................... ..7-1 Section 7.05 Termination of the Survivor's Trust at the Death of My Husband ............................................................................... .. 7-2 Article Eight Distribution to My Descendants ............................. .. 8-1 Article Nine Remote Contingent Distribution ............................. .. 9-1 Article Ten Administration of Trusts for Underage and Incapacitated Beneficiaries ...................................... 10-1 Section 10.01 Distributions for Underage and Incapacitated Beneficiazies ...................................................................... .. 10-1 Section 10.02 Methods of Distribution ..................................................... ..10-1 Section 10.03 Application of Article ........................................................ ..10-2 Article Eleven Retirement Plans and Life Insurance Policies ..... . 11-1 Section 11.01 Retirement Plans ................................................................ ..11-1 Section 11.02 Life Insurance Policies ....................................................... .. 11-2 Section 11.03 Limitation on Liability of Payor ........................................ .. l l-3 Section 11.04 Collection Efforts .............................................................. ... l l Section 11.05 No Obligation to Purchase or Maintain Benefits .............. ... l l Article Twelve Trust Administration ............................................. .. 12-1 Section 12.01 Distributions to Beneficiaries ........................................... ...12-1 Section 12.02 No Court Proceedings ....................................................... ...12-1 Section 12.03 No Bond ............................................................................ ...12-1 Section 12.04 Trustee Exoneration .....................................:.................... ...12-1 Section 12.05 Trustee Compensation ...................................................... ... 12-2 ii Section 12.06 Employment of Professionals ............................................ .. 12-2 Section 12.07 Exercise of Testamentazy Power of Appointment ............. ..12-3 Section 12.08 Determination of Principal and Income ............................. ..12-3 Section 12.09 Trust Accounting ............................................................... ..12-4 Section 12.10 Action of Trustees; Disclaimer .......................................... ..12-4 Section 12.11 Delegation of Trustee Authority; Power of Attorney ........ ..12-5 Section 12.12 Additions to Separate Trusts .............................................. ..12-5 Section 12.13 Authority to Merge or Sever Trusts .................................. ...12-5 Section 12.14 Authority to Terminate Trusts .......................................... ...'12-6 Section 12.15 Merger of Corporate Fiduciary ......................................... ...12-6 Section 12.16 Beneficiazy's Status .......................................................... ...12-7 Section 12.17 Dischazge of Third Persons ............................................... ...12-7 Section 12.18 Certificate by Trustee ........................................................ ...12-7 Section 12.19 Funeral and Other Expenses of Beneficiary ..................... ...12-7 Article Thirteen My Trustee's Powers ...............................................13-1 Section 13.01 Introduction to Trustee's Powers ..................................... ....13-1 Section 13.02 Execution of Documents by My Trustee ......................... ....13-1 Section 13.03 Investment Powers in General ......................................... .... 13-1 Section 13.04 Banking Powers ............................................................... ....13-2 Section 13.05 Contract Powers ............................................................... ....13-2 Section 13.06 Common Investments ...................................................... .... 13-2 Section 13.07 Environmental Powers ..................................................... ....13-3 Section 13.08 Insurance Powers ............................................................. ....13-3 Section 13.09 Loans and Borrowing Powers ......................................... ..... 13-4 Section 13.10 Nominee Powers ............................................................. .....13-4 Section 13.11 Payment of Taxes and Expenses ...................................... .....13-5 Section 13.12 Real Estate Powers .......................................................... ..... 13-5 Section 13.13 Residences and Tangible Personal Property ................... .....13-5 Section 13.14 Retention and Abandonment of Trust Property .............. .....13-6 Section 13.15 Securities, Brokerage and Margin Powers ...................... .....13-6 Section 13.16 Settlement Powers ........................................................... .....13-7 Section 13.17 Limitation on My Trustee's Powers ............................... .....13-7 Article Fourteen General Provisions ................................................... 14-1 Section 14.01 Spendthrift Trust Provision .................................................. 14-1 Section 14.02 Contest Provision ................................................................. 14-1 Section 14.03 Survivorship Presumption .................................................... 14-2 Section 14.04 Changing the Situs of Administration .............:.................... 14-2 Section 14.05 Definitions ............................................................................ 14-2 Section 14.06 General Provisions and Rules of Construction .................... 14-7 iii The Mary Catherine Hoover Living Trust Article One Establishing My Trust On January 4, 1996, I established the Mary Catherine Hoover Living Trust, wherein I reserved the right to amend the trust agreement, in whole or in par:. On this day, March 12, 2008, I now exercise my power to amend that agreement, in its entirety, so that after amendment, the Mary Catherine Hoover Living Trust states as follows: The parties to this restated agreement aze Mary Catherine Hoover (the "Grantor") and Mary Catherine Hoover and Rayallen Hoover (collectively, my "Trustee"). Section 1.01 Identifying My Trust My trust may be referred to as "Mary Catherine Hoover and Rayallen Hoover, Trustees of the Mary Catherine Hoover Living Trust dated January 4, 1996, and any amendments thereto" For the purpose of transferring property to my trust, or identifying my trust in any beneficiary or pay-on-death designation, any description referring to my trust shall be effective if it reasonably identifies my trust and indicates that the trust property is held in a fiduciary capacity. Section 1.02 Reliance by Third Parties on Affidavit or Certification of Trust From time to time, third parties may require documentation to verify the existence of this agreement, or particulaz provisions of it, such as the name or names of my Trustee or the powers held by my Trustee. To protect the confidentiality of this agreement, my Trustee may use an affidavit or a certification of trust that identifies my Trustee and sets forth the authority of my Trustee to transact business on behalf of my tnist. The affidavit or certification may include pertinent pages from this agreement, such as title or signature pages. A third party may rely upon an affidavit or certification of trust that is signed by my Trustee with .respect to the representations contained in the affidavit or certification of trust. A third party relying upon an affidavit or certification of trust shall be exonerated from any liability for actions the third party takes or fails to take in reliance upon the representations contained in the affidavit or certification of trust. A third party dealing with my Trustee shall not be required to inquire into the terms of this agreement or the authority of my Trustee, or to see to the application that my Trustee makes of funds or other property received by my Trustee. 1-1 Section 1.03 Transferring Property to My Trust Any person or entity may transfer property of any kind, nature and itescription to my trust in any manner authorized bylaw. (a) Initial Funding of My Trust By execution of this agreement, I transfer, convey and assign to my Trustee the trust property described on Schedule A, attached to this agreement. (b) Acceptance by My Trustee By execution of this agreement, my Trusiee accepts and agrees to hold the trust property described on Schedule A. All properly transferred to my trust after the date of this agreement must be acceptable to my Trustee. My Trustee may refuse to accept any property. My Trustee shall hold, administer and dispose of all trust property accepted by my Trustee for my benefit and the benefit of my beneficiaries in accordance with the terms of this agreement. (c) Community Property Any community property conveyed to my trust, including thc: income from such property and the proceeds from the sale of such proper'ry, shall retain its chazacter as community property during my life and the life of my husband to the same extent as if it had not been conveyed to :my trust. Section 1.04 Powers Reserved by Me as Grantor During my lifetime, I shall retain the powers set forth in this Section in addition to any powers that I reserve in other provisions of this agreement. (a) Action on Behalf of My Trust During any period that I am serving as a Trustee of my trust„ I may act for and conduct business on behalf of my trust without the a~nsent of any other Trustee. (b) Amendment, Restatement or Revocation I have the absolute right, at any time and from time to tin7e, to amend, restate, or revoke any term or provision of this agreement i:n whole or in part. Any amendment, restatement, or revocation must bc; in a written instrument signed by me. 1-2 (c) Addition or Removal of Trust Property I have the absolute right, at any time and from time to time:, to add to the trust property and to remove any property from my trust. (d) Control of Income and Principal Distributions I have the absolute right to control the distribution of income and principal from my trust. My Trustee shall distribute to me, or to such persons or entities as I may direct, as much of the net income and principal of the trust property as I deem advisable. My Trustee may distribute trust income and principal to me or for my unrestricted use and benefit, even to the exhaustion of all trust property. Any undistributed income shall be added to the principal of my trust. (e) Approval of Investment Decisions I reserve the absolute right to review and change my Trustee's investment decisions; however, my Trustee shall not be required to seek my approval before making investment decisions. Section 1.05 Grantor Trust Status By reserving the broad rights and powers set forth in Section 1.04 of this Article, I intend to qualify my trust as a "Grantor Trust" under Secfions 671 to 677 of the Internal Revenue Code so that, for federal income tax purposes, I will be treated as the owner during my lifetime of all the assets held in my trust as though. I held them in my individual capacity. During any period that my trust is a Grantor Trust, the taxpayer identification number of my trust shall be my social security number, in accordance with Treasury Regulation Section 301.6109-1(a)(2). 1-3 Article Two Family Information I am married to Rayallen Hoover. Any reference in this agreement: to "my husband" is a reference to Rayallen Hoover. I have seven children. Their names and dates of birth are: Deborah Yvonne Kinard, born on October 3, 1956; Rebecca A. Mitalski, born on January 29, 1958; Cynthia Susan Drop, born on March 13, 1962; Patricia Rayellen Hoover, bom on February 28, 1963; Rayallen Hoover, Jr., born on October 5, 1964; Michael James Edgar M. Hoover, born on Mazch 1, 1966; azid Andrew Joseph Hoover, born on July 24, 1970 All references in this agreement to "my children" aze references to these children. References to "my descendants" aze to my children and their descendants. 2-1 Article Three Trustee Succession Provisions Section 3.01 Resignation of a Trustee A Trustee may resign by giving notice to me. If I am deceased, a resigning Trustee shall give notice to the income beneficiazies of the trust and to any other '.Crustee then serving. Section 3.02 Trustee Succession During My Lifetime During my lifetime, this Section shall govern the removal and. replacement of my Trustees. (a) Removal and Replacement by Me I may remove any Trustee with or without cause at any time. If a Trustee is removed, resigns or cannot continue to serve for any reason, I may serve as sole Trustee, appoint a Trustee to serve with me or appoint a successor Trustee. (b) During My Incapacity During any time that I am incapacitated, my husband shall serve as my Trustee. If my husband is unable to serve for any reason, (~ynthia Susan Drop, Patricia Rayellen Hoover and Michael James Edgar M. Hoover, acting jointly, shall serve as my successor Trustee. If I am incapacitated, my husband, or if he is also incapacitated or deceased, a majority of my children may remove any Trustee with or without cause. If I am incapacitated and there is no named successor Trustee, my husband shall appoint an individual or corporate fiduciary to serve as my successor Trustee. If my husband is incapacitated or deceased, a majority of my children shall appoint my successor Trustee. All appointments, removals and revocations shall be by signed written instrument. Notice of removal shall be delivered to the Trustee being removed tmd shall be effective in accordance with the provisions of the notice. Notice of appointment shall be delivered to and accepted by the successor Trustee and shall become effective at that time. A copy of the notice shall be attached to this agreement. 3-1 Section 3.03 Trustee Succession After My Death After my death, this Section shall govern the removal and replacement of my Trustees. (a) Successor Trustees I appoint the following to serve as my successor Trustee upon my death, in the order named, replacing any then serving Trustee: Rayallen Hoover and then Cynthia Susan Drop, Patricia Rayellen Hoover and Michae] lames Edgaz M. Hoover, to act jointly (b) Removal of a Trustee A Trustee may be removed only for cause, which removal must be approved by a court of competent jurisdiction upon the petition of any beneficiazy. In no event shall the court petitioned to approve the removs~l of a Trustee acquire any jurisdiction over the trust except to the extent necessary to approve or disapprove removal of a Trustee. If a beneficiary is a minor or is incapacitated, the parent or legal representative of the beneficiary may act on behalf of the beneficiary. (c) Default of Designation If the office of Trustee of a trust created under this agreement is vacant and no designated successor Trustee is able and willing to act as Trustee, my husband shall appoint an individual or corporate fiduciazy as successor Trustee. If my husband is unable or unwilling to act, a majority o.f my children shall appoint an individual or corporate fiduciary as successor Trustee. Any beneficiary may petition a court of competent jurisdiction to appoint a successor Trustee to fill any vacancy remaining unfilled after a period of 30 days. By making such appointment, the court shall not thereby acquire any jurisdiction over the trust, except to the extent necessa~'y for making the appointment. If a beneficiary is a minor or is incapacitated, the parent or legal representative of the beneficiary may act on behalf of the beneficiary. 3-2 Section 3.04 Notice of Removal and Appointment Notice of removal shall be in writing and shall be delivered to the Trustee being removed, along with any other Trustees then serving. The notice of removal shall be effective in accordance with its provisions. Notice of appointment shall be in writing and shall be delivered to the successor Trustee and any other Trustees then serving. The appointment shall become effective at the time of acceptance by the successor Trustee. A copy of the notice shall be attached to this agreement. Section 3.05 Appointment of a Cotrustee Any individual Trustee may appoint an individual or a corporate fiduciary as a Cotrustee. A Cotrustee so named shall serve only as long as the Trustee who appointed such Cotrustee serves (or, if such Cotrustee was named by more than one Trustee acting together, by the last to serve of such Trustees), and such Cotrustee shall not become a successor Trustee upon the death, resignation, or incapacity of the Trustee who appointed such Cotrustee, unless so appointed under the terms of this agreement Although such Cotrustee may exercise all the powers of the appointing Trustee, the: combined powers of such Cotrustee and the appointing Trustee shall not exceed the powers of the appointing Trustee alone. The Trustee appointing a Cotrustee may revoke the appointment at any time with or without cause. Section 3.06 Corporate Fiduciaries Any corporate fiduciary serving under this agreement as a Trustee must be a bank, trust company, or public charity that is qualified to act as a fiduciary under applicable federal and state law and that is not related or subordinate to any beneficiary within the meaning of Section 672(c) of the Internal Revenue Code. Section 3.07 Incapacity of a Trustee If any individual Trustee becomes incapacitated, it shall not be necessazy for the incapacitated Trustee to resign as Trustee. Fox Trustees other than me, a written declaration of incapacity by the Cotrustee, if any, or, if none, by the party designated to succeed the incapacitated Trustee, if made in good faith, will terminate the trusteeship. If the Trustee designated in the written declaration objects, in writing, to termination of the trusteeship within 10 days of receiving the declaration of incapacity, a written opinion of incapacity signed by a physician who has examined the incapacitated Trustee must be obtained before the trusteeship will be terminated. The Trustee objecting to termination of trusteeship must sign the necessary medical releases needed to obtain the physician's written opinion of incapacity or the trusteeship will be terminated without the physician's written opinion. 3-3 Section 3.08 Appointment of Independent Special Trustee If for any reason the Trustee of any trust created under this agree°ment is unwilling or unable to act with respect to any trust property or any provision of this agreement, the Trustee shall appoint, in writing, a corporate fiduciary or an individual to serve as an Independent Special Trustee as to such property or with respect to such provision. The Independent Special Trustee appointed shall not be related or subordinate to any beneficiary of the trust within the meaning of Section 672(c) of the Internal Revenue Code. An Independent Special Trustee shall exercise all fiduciary powers granted by this agreement unless expressly limited elsewhere in this agreement or by the Trustee in the instrument appointing the Independent Special Trustee. An Independent Special Trustee may resign at any time by delivering written notice of resignation to the Trustee. Notice of resignation shall be effective in accordance with the terms of the notice. Section 3.09 Rights and Obligations of Successor Trustees Each successor Trustee serving under this agreement, whether corporate or individual, shall have all of the title, rights, powers and privileges granted to the initial Trustees named under this agreement. In addition, each successor Trustee shall be subject to all of the restrictions imposed upon, as well as all obligations and duties, both discretionary and ministerial, given to the initial Trustees named under this agreement. 3-4 Article Four Administration of My Trust During My Incapacity Section 4.01 Definition of My lncapacity I shall be considered incapacitated during any time that, because of age, illness, mental disorders, dependence on prescription medications or other substances, or any other cause, I am unable to effectively manage my property or financial ai:fairs, Section 4.02 Determination of My lncapacity For purposes of this agreement, I am incapacitated if I am determined to be so under any one of the following subsections. (a) Determination by Physicians I shall be deemed incapacitated if in the opinion of two independent licensed physicians my then existing circumstances fall within the definition of incapacity as provided in Section 4.01. For proposes of this determination, "two independent physicians" means two physicians that are not related to each other by blood or marriage and are not employed by or principals of the same employer, Physicians who are merely affiliated with the same hospital or other medical care facility may still qualify as independent physicians. I shall be deemed restored to capacity if my personal or attending physician signs a written opinion that I can manage my property and fmancial affairs. (b) Court Determination I shall be deemed incapacitated if a court of competent jurisdiction determines that I am legally incapacitated, incompetent, or otherwise unable to effectively manage my property or financial affairs. (c) Detention or Disappearance I shall be deemed incapacitated if I cannot effectively manage my property or financial affairs due to my unexplained disappearance or absence for more than 30 days, or if I am detained under duress. My disappearance, absence, or detention under duress may be established by an affidavit of my Trustee, or, if no Trustee is serving under this agreement, by the affidavit of any beneficiary under this agreement. The affidavit shall describe the circumstances of my disappearance, absence, or detention 4-1 under duress. A third party dealing with my Trustee in good faith may always rely on the representations contained in the affidavit. I shall be deemed restored to capacity upon my written notice to the successor Trustee that I can manage my property and financial affairs. Section 4.03 Trust Distributions During My Incapacity During any period of time that I am incapacitated, my Trustee shall administer my trust and distribute its net income and principal as provided in this Section. (a) Distributions for My Benefit My Trustee shall regularly and conscientiously make appropriate distributions of trust income and principal for my general welfare and comfort under the circumstances existing at the time such distributions aze made. Distributions under this subsection shall include payments :for any of my enforceable legal obligations. My Trustee may also make distributions for the payment of insurance premiums for insurance policies owned by me or by my trust, including but not limited to, life, medical, disability, property and casualty, errors and omissions and long-term health care insurance policies. My Trustee is authorized to honor pledges and continue to make gifts to charitable organizations that I have regularly supported in 'the amounts I have customarily given. The examples included in this subsection aze for purposes of illustration only and are not intended to limit the authority of my Trustee to make distributions for my benefit that my Trustee detennines to be appropriate. (b) Manner of Making Distributions My Trustee may make distributions for my benefit in any o:ne or more of the following ways: To me, but only to the extent I am able to managE; such distributions; To other persons and entities for my use and benefit; To my agent or attorney-in-fact authorized to act f'or me under a legally valid durable power of attorney executed by me prior to my incapacity; 4-2 To my guazdian or conservator who has assumed responsibility for me under any court order, decree or judgment issued by a court of competent jurisdiction. (c) Distributions for the Benefit of My Husband My Trustee may distribute as much of the net income and p:ancipal of my trust as my Tmstee deems necessazy for the healfh, education, maintenance or support of my husband. (d) Guidance for My Trustee Regarding Distributions When making distributions under subsections (a) and (c), m}+ Trustee shall give consideration first to my needs and the needs of my husband. (e) Distributions to Agents under General Durabie Power of Attorney My Trustee may make distributions to any agent under a valid power of attorney executed by me for the purpose of making gifts as authorized in the power of attomey, or to assist my agent in carrying out my estate planning objectives. 4-3 Article Five Administration of My Trust Upon My Death Section 5.01 My Trust Shalt Become Irrevocable Upon my death, my trust shall become irrevocable and my social security number may no longer be used to identify my trust. My Trustee shall apply for a separate taxpayer identification number for my trust. Section 5.02 Administrative Trust After my death and prior to the distribution of trust property as provided in the subsequent Articles of this agreement, my trust shall be an administrative trust but may continue to be known as the Mary Catherine Hoover Living Trust.. My administrative trust shall exist for a reasonable period of time necessazy to complete the administrative tasks set forth in this Article. Section 5.03 Payment of My Expenses and Taxes My Trustee is authorized but not directed to pay from the administrative trust: Expenses of my last illness, funeral and burial or cremation, including expenses of memorials and memorial services; Legally enforceable claims against me or my estate; Expenses of administering my trust and my estate; and Court ordered allowances for those dependent upon me. These authorized payments are discretionary with my Trustee. My Trustee may make decisions on these payments without regard to any limitation on payment of such expenses imposed by law and may make payments without obtaining the approval of any court. No third party may enforce any claim or right to payment against my trust by virtue of this discrefionazy authority. My Trustee shall not pay any administrative expenses from assets passing to an organization that qualifies for the federal estate tax charitable deduction or to asplit-interest charitable trust or front the net income of property qualifying for the estate tax mazital deduction, if such payrrient would result in a reduction in the estate tax marital deduction available to my estate under Section 2056(b) of the Internal Revenue Code or violate the provisions of Treasury Regulation Section 20.2056(b)-4(d). My Trustee shall pay death taxes out of the principal of the trust property as provided in Section 5.04. If, however, a probate estate is opened within six months from the date of 5-1 my death, my Personal Representative shall pay claims, expenses and death taxes from my probate estate to the extent that the cash and readily mazketable assets included in my probate estate are sufficient to pay such items unless my Trustee has already paid them. Section 5.04 Payment of Death Taxes For the purposes of this Article, the term "death taxes" shall refer to any taxes imposed by reason of my death by federal, state or local authorities, including but not limited to estate, inheritance, gift, and direct-skip generation-skipping transfer taxes. For purposes of this Section, death taxes shall not include any additional estate taK imposed by Section 2031(c)(5)(C), Section 2032A(c) or Section 2057(f) of the Internal Revenue Code or any other compazable recapture tax imposed by any taxing authority. :fgor shall death taxes include any generation-skipping transfer tax, other than a direct skip generation-skipping transfer tax. Except as otherwise provided in this Section or elsewhere in this a~eement, my Trustee shall provide for payment of all death taxes from the administrative trust without apportionment. My Trustee shall not seek contribution toward or :recovery of any such payments from any individual. (a) Protection of Exempt Property In no event shall death taxes be allocated to or paid from any assets that are not included in my gross estate for federal estate tax purposes. (b) Protection of the Marita{ Deduction l~lo death taxes shall be paid from or allocated to any property qualifying for the federal estate tax marital deduction. (c) Property Passing Outside of My Trust Except as to qualified retirement benefits, death taxes imposed with respect to property included in my gross estate for death tax purposes but passing outside of my trust shall be apportioned among thE: persons and entities benefited in the proportion that the taxable value of the property or interest bears to the total taxable value of all property and interests included in my gross estate for death tax purposes. The values to be used for the apportionment shall be the values as finally deteirnined under federal, state or local law asthe- case maybe. I direct that any death tax paid as a result of the inclusion in my taxable estate of property held in a qualified terminable interest property "QTIP" trust created for me by my husband be apportioned to and a~llected from the assets of the QTIP trust as provided in Section 2207A of the Internal Revenue Code, s-z Section 5.U5 No Apportionment Between Current and Future Interests No interest in income and no estate for years or for life or other temporary interest in any property or trust aze subject to apportionment as between the temporazy interest and the remainder. The tax on the temporazy interest and the tax, if any, on the remainder are chargeable against the corpus of the property or trust subject to the temporary interest and remainder. Section 5.06 Coordination with My Personal Representative The following provisions aze intended to help facilitate the coordination between my Personal Representative, if any, and my Trustee. These provisions apply even if my Personal Representative and my Trustee are the same person or entity. (a) Reliance on My Personal Representative My Trustee may rely upon the written request of my Personal Representative for payments authorized under this Article anal the amounts included in such payments without computing the sums involved. If a paymerrt is made under this Article to my Personal ReprE:sentative, my Trustee shall not have any duty to inquire into the application of the payment. (b) Receipt of Probate Property My Trustee may accept or decline any distributions of property tendered to my Trustee by my Personal Representative. As to property deemed acceptable by my Trustee, my Trustee may accept the praperty without audit and without obligation to review the records of my Personal Representative. (c) Purchase of Assets from and Loans to My Probate Estate My Trustee is authorized to purchase and retain, as an investment for my trust estate, any property that forms a part of my probatF; estate. My Trustee may make loans, with or without security, to my probate estate. My Trustee shall not be liable for any loss suffered by my trust as a result of the exercise of the powers granted to my Trustee in this subsection. (d) Discretionary Distributions to My Personal Representative My Trustee is authorized to distribute to my probate estate, as a beneficiary of this trust, cash or other trust property, including accrued income, to whatever extent my Trustee determines it to be in the best interests of the beneficiaries of my trust. 5-3 Section 5.07 Authority to Make Tax Elections Following my death, I authorize my Trustee to make tax elections as provided in this Section. If, however, a Personal Representative is appointed for my probate estate and as my Personal Representative is the recipient of specific statutorily delegated authority relative to any tax election, the discretionary authority granted my "Trustee relative to the tax election shall be subordinate to the statutorily delegated authority. My Trustee's authority to make tax elections shall include, but shall. not be limited to, the right to choose the alternate valuation date, the right to elect whether to take administration expenses as estate tax deductions or income tax deductions, the right to allocate my unused generation-skipping exemption to all ox any portion of the trust property, the right to make special use valuation elections, and the right to defer payment of all or any portion of any taxes. My Trustee may elect to treat my administrative trust as part of m;y estate for federal or state income tax purposes or both. My Trustee may make equitable adjustments between income and principal on account of any tax elections made by my Trustee. 5-A Article Six Specific Distributions and Disposition of Tangib{e Personal Property Section 6.01 Life Estate for Patricia Rayellen Hoover If my husband has predeceased me, then as soon as practicable after my death, I give a life estate in my real property located at 837 Ridgewood Drive, Mechanicsburg, Cumberland County, Pennsylvania, to my daughter, Patricia Rayellen Hoover, for as long as she lives. During the term of the aforesaid life estate, Patricia Rayellen Hoover shall be solely responsible for the payment of utilities, sewer or water rents, and similar charges on the property. Patricia Rayellen Hoover also shall be responsible for the payment of real estate taxes and the maintenance of adequate hazard insurance on the property. During the term of said life estate, Patricia Rayellen Hoover shall maintain the property in a reasonably good state of repair. If Patricia Rayellen Hoover chooses not to live at said property, decides to vacate the premises, or dies, then I direct my Trustee to sell said property, and distribute the net proceeds to my surviving children, pro rata. If I no longer own the real estate located at 837 Ridgewood Drive, Mechanicsburg, Cumberland County, Pennsylvania, this gift shall lapse. Section 6.02 Distribution of Tangible Personal Property by Memorandum I reserve the right to make dispositions of items of tangible personal property by a signed written memorandum executed after I sign this agreement that refers to my trust and lists items of tangible personal property and designates the beneficiary of each item. If I execute a memorandum, the memorandum is to be incorporated by reference into this agreement to the extent permitted by law. I direct that upon my death, my Trustee distribute the items of tangible personal property listed in the memorandum, together with any insurance policies covering such property and claims under such policies, as provided in the memorandum. Should I leave multiple written memoranda that conflict as to the disposition of any item of tangible personal property, the memorandum with the most recent date shall control as to those items that aze in conflict. If the memorandum with the most recent date conflicts with a provision of this agreement as to the specific distribution of any item of tangible personal property, the provisions of this agreement shall control as to those items that are in conflict. If the memorandum can not legally be incorporated by reference, the memorandum shall then be treated as an amendment to my trust and I request that my Trustee follow my wishes and distribute the items of tangible personal property listed in the memorandum 6-1 according to its terms, except to the extent it conflicts with any other provision of this agreement as to the specific distribution of any item of tangible personal property. Section 6.03 Distribution of Remaining Tangible Personal Property My Trustee shall distribute any remaining tangible personal property not disposed of by a written memorandum to my husband, if he survives me. If he does not survive me, my Trustee shall distribute such property to my children, in shares of substantially equal value, to be divided among my children as my children shall agree. In the event that my Trustee determines that a child is incapable of acting in the child's best interest, my Trustee shall appoint a person to represent the child in the division. If my children are unable to agree upon the division of the property within 6 months after my death, my Trustee shall make the division. My Trustee may use a lottery or rotation system or any other method of allocation to determine the order of selection anal distribution of the property. Alternatively, my Trustee may sell all or any portion of the property and distribute the net proceeds equally among my living children. My 'Crustee shall incur no liability to any party for any decision made by my Trustee with respect to either the division or sale of my tangible personal property, and any decision made by my Trustee shall be final and binding on all of my beneficiaries. Section 6.04 Definition of Tangible Personal Property For purposes of this Article, my tangible personal property shall include but not be limited to my household furnishings, appliances and fixtures, works of art, motor vehicles, pictures, collectibles, personal wearing apparel and jewelry, books, sporting goods, and hobby pazaphemalia. If my Trustee receives property to be distributed under this Article from my probate estate or in any other manner after my death, my Trustee shall distribute the property, free of trust, in accordance with this Article. The fact that an item. of tangible personal property was not received by my trust until after my death shall not affect the validity of the gift. If property to be distributed under this Article is not part of the trust property upon my death and is not subsequently transferred to my Trustee from my probate estate or in any other manner after my death, then the specific distribution of property made in this Article shall be considered null and void, without any legal or binding effect. Section 6.05 Encumbrances and incidental Expenses of Tangible Personal Property My Trustee shall distribute property under this Article subject to any liens, security interests or other encumbrances on the property. My Trustee shall pay, as an administration expense, the reasonable expenses of storing, insuring, packing, transporting and otherwise Gazing for my tangible personal property until each item of property is actually delivered to the appropriate beneficiazy. 6-2 Section 6.06 Residuary Distribution Any tangible personal property not distributed under this or prior Articles of this agreement shall be distributed as provided in the Articles that follow. 6-3 Article Seven The Survivor's Trust If my husband survives me, my Trustee shall hold and administer the remaining trust property in a separate trust as provided in this Article. The trust will be referred to as the "Survivor's Trust." If my husband does not survive me, my Trustee shall administer the remaining trust property as provided in Article Eight. Section 7.01 Distribution of Income My Trustee shall distribute all of the net income of the Survivor's Trust to my husband at least quarter-annually during his lifetime. Nothing contained in this agreement shall limit the right of my husband to receive the entire net income of the Survivor's Trust. Section 7.02 distributions of Principal My Trustee shall distribute to my husband as much of the principal of the Survivor's Trust as he may request in writing. In addition, my Trustee may distribute to my husband as much oi' the principal of the Survivor's Trust as my Trustee may detemune is necessary or advisable for any purpose. Section 7.03 Unproductive Property Upon written request of my husband, my Trustee shall convert any nonproductive property held in the Survivor's Trust to productive property. In addition, my husband shall have the right to require that any nonproductive property held in any qualified retirement plan, private or commercial annuity, an individual retirement annuity, a pension, profit-sharing plan, stock-bonus plan, stock ownership plan or similar arrangement made payable to the Survivor's Trust be converted to productive property. Section 7.04 General Power of Appointment My husband shall have the testamentary general power to appoint all or any portion of the principal and undistributed income remaining in the Survivor's Trust at his death among one or more persons or entities, including the creditors of my husband's estate. My husband shall have the sole and exclusive right to exercise tkds general power of appointment. I intend that this testamentary power of appointment be a general power of appointment as defined in Section 2041 of the Internal Revenue Code. 7-1 Section 7.05 Termination of the Survivor's Trust at the Death of My Husband The Survivor's Trust shall terminate upon the death of my husband. If my husband has not fully exercised his testamentazy general power of appointment over the trust property remaining at his death, my Trustee shall administer the unappointed balance or remainder of the Survivor's Trust as provided in Article Eight. 7-2 Article Eight Distribution to My Descendants My Trustee shall distribute my remaining trust property (not distributed under prior Articles of this agreement), or other trust property allocated to this Article, outright, free of trust, in equal shazes to my surviving children. If a share is to be distributed to an incapacitated beneficiary, the shaze shall be held or distributed under the terms of Article Ten. 8-1 Article Nine Remote Contingent Distribution If, at any time, there is no person or entity qualified to receive final distribution of my trust estate or any part of it, then my Trustee shall distribute the portion of my trust estate with respect to which the failure of qualified recipients has occurred to those persons who would inherit it had I then died intestate owning the property, as determined and in the proportions provided by the laws of the Commonwealth of Pennsylvania then in effect. 9-1 Article Ten Administration of Trusts for Underage and Incapacitated Beneficiaries Section 10.01 Distributions for Underage and Incapacitated Beneficiaries Tf under another provision of this agreement any part of the trust property is directed to be distributed outright, or if a distribution is required to be made, 'to a person when that person has not yet attained the age of 25 years, or at a time when that person is incapacitated and in the opinion of my Trustee is unable to manage the distribution properly, my Trustee may distribute or retain the trust property in any one or more of the following methods described in this Article. I request, but do not require, that before making a distribution to a beneficiary, my Trustee, to the extent that it is both reasonable and possible, consider the ability the beneficiary demonstrated in managing prior distributions of trust property. Section 10.02 Methods of Distribution My Trustee may distribute or retain trust property in any one or more of the following methods for the benefit of any beneficiary subject to the provisions of this Article: (a) Distribution to Beneficiary My Trustee may distribute trust property directly to the beneficiary. (b) Distribution to Guardian or Family Member My Trustee may distribute trust property to the beneficiary's guazdian, parent or a family member or other person .who has assumed the responsibility of caring for the beneficiary. (c) Distribution to Custodian My Trustee may distribute trust property to any person or entity, including my Trustee, as custodian for the beneficiary under the Uniform Transfers to Minors Act, or similaz statute. (d) Distribution to Other Persons or Entities My Trustee may distribute trust property to other persons and entities for the use and benefit of the beneficiary. 10-1 (e) Distribution to Agent under Durable Power of Attorney My Trustee may distribute trust property to an agent or attomey-in-fact authorized to act for the beneficiary under a legally valid durable power of attomey executed by the beneficiary prior to the incapacity., (f) Retention in Trust My Trustee may retain trust property in a separate trust for the benefit of the beneficiary until the beneficiazy attains 25 years of age or, in the opinion of my Trustee, is no longer incapacitated (as the case may be). My Trustee shall distribute as much of the net income and principal of any trust created under this subsection that my Trustee deems necessary or advisable for the health, education, maintenance and support of the beneficiary for whom the trust was created. My Trustee shall accumulate any undistributed net income and add such income to principal. When the beneficiazy for whom a trust is created under this subsection attains 25 years of age or is no longer incapacitated (as the case may be), the beneficiary may withdraw from the trust at any time or times any portion or all of the accumulated trust income and principal. If the beneficiazy fails to survive the complete distribution of his or her trust, my Trustee shall distribute the balance of his or her trust property to his or her then living siblings, pro rata. If the beneficiary has no then living siblings, my Trustee. shall distribute the beneficiazy's remaining trust property to my then living descendants, pro rata. If I have no then living descendants, my Tmstee shaYl distribute the remaining trust property as provided in Article Nine. Section 10.03 Application of Article Any decision made by my Trustee under this Article shall be final, controlling and binding upon all beneficiazies subject to the provisions of this Article. The provisions of this Article shall not apply to distributions to me or to my husband from any trust established under this agreement. 10-2 Article Eleven Retirement Plans and Life Insurance Policies The provisions of this Article apply to qualified retirement plans and insurance policies owned by or made payable to my trust. Section 11,01 Retirement Plans Notwithstanding any other provision of this agreement to the contrazy, the provisions of this Section apply to qualified retirement plans. (a) Rights of My Trustee Subject to the provisions below pertaining to distributions from qualified retirement plans, my Trustee may exercise the right to determine the manner and timing of payments (by lump sum or otherwise) of qualified retirement plan benefits that aze permitted under qualified retirement plans and aze consistent with the federal income tax rules regazding required minimum distributions under Section 401(a)(9) of the hrternal Revenue Code. My Trustee may make a qualified disclaimer of any qualified retirement benefits or non-qualified annuity benefits payable to my trust. My Trustee shall not be liable to any beneficiary for the death benefit election selected or for any decision regazding the disclaimer of any qualified retirement benefits payable to my trust. (b) Distributions from Qualified Retirement Plans to the Survivor's Trust To the extent that all or part of any tax-favored retirement plan is allocated to the Survivor's Trust, my Trustee may (and shall, if requested to do so by my husband) cause the plan (or part thereofl to be paid directly from the plan to my husband as beneficiary, or shall (if so requested by my husband) cause the plan (or part thereof) to be transferred directly from the plan into another retirement plan in my husband's name, without the intervening step of transferring it to the Survivor's Trust. If the Survivor's Trust becomes the beneficiary of death benefits under any qualified retirement plan, each yeaz, beginning with the year of my death, my Trustee must withdraw at least the greater of: The net income earned on Survivor's Trust's shaze of the plan during the yeaz; and 11-1 The required minimum distribution required to be withdrawn from Survivor's Trust's share of the plan under Section 401(a)(9) of the Intemal Revenue Code. My Trustee may withdraw additional amounts from Survivor's Trust's share of the plan as my Trustee deems advisable; but only if the dispositive terms of the trust authorize my Trustee 'to immediately distribute the withdrawn amount as provided in this subsection. My Trustee shall immediately distribute all amounts withdrawn to my husband. If my husband is then deceased, my Trustee shall instead distribute to the remainder beneficiazy, the amount which would have been distributed to my husband had he then been living. The purpose of this subsection is to insure that the life expectancy of my husband may be used to calculate the minimum distributions required by the Internal Revenue Code and this Section shall be interpreted consistent with this intent despite any direction to the contrary in this agreement. Notwithstanding any other provision of this agreement, my Trustee shall treat annuity and other periodic payments from any qualified retirement plans in any given year as income to the extent the distribution represents income generated and treated as generated by any qualified retirement plan for that year; if income information is not available then my Trustee shall apportion the annuity and other periodic payments between principal and income in a fair, equitable and practical manner in accordance with Section 12.08. Section 11.02 Life Insurance Policies The following provisions apply to life insurance policies owned by or made payable to my trust. (a) Provisions During My Life During my life, I reserve all of the rights, powers, privileges, and options, with respect to any insurance policy, annuity or any other third-party beneficiary contract owned by or made payable to my trust, including, but not limited to, the right to desigiate and change beneficiaries, the right to borrow money, the right to surrender the policy, the right to receive any payments as owner, and the right to make any available elections. My Trustee shall have no duty to exercise, or refrain from exercising, any rights, powers, privileges or options with respect to any insurance policy, annuity contract or other third-party beneficiary contract. My Trustee 11-2 shall have no obligation to pay premiums or other contractual amounts that may be payable under any such policy. (b) Provisions After My Death After my death, my Trustee may make all appropriate elections with respect to such policies and may collect all sums made payable to my trust or my Trustee under all such policies or contracts. My Trustee may exercise any settlement options or other options or rights that may be available under the terns of any policy or contract. My Trustee shall not be liable to any beneficiary on account of any election made by my Trustee with respect to any policy oz contract. Section 11.03 Limitation on Liability of Payor Persons or entities dealing in good faith with my Trustee shall not be required to see to the proper application of proceeds delivered to my Trustee, or to inquire into any provision of this agreement. A receipt signed by my Trustee for any proceeds or benefits paid shall be a sufficient discharge to the person oz entity making the payment. Section 11.04 Collection Efforts My Trustee shall make reasonable efforts to collect the proceeds of all life insurance policies and qualified retirement benefits payable to my trust. My Trustee may commence legal or administrative proceedings to collect the proceeds of any life insurance policy or qualified retirement benefits to which the trust is entitled; provided, however, that my Trustee need not commence any such proceedings until my Trustee is indemnified to its satisfaction for any expenses and liabilities it may incur in connection with the proceeding. My Trustee may settle or compromise any and all claims with respect to the collection of any life insurance proceeds or qualified retirement benefits to which my trust may be entitled. A settlement made by my Trustee shall be binding on all beneficiaries. Section 11.05 No Obligation to Purchase or Maintain Benefits Nothing in this agreement shall impose any obligation, legal or otherwise, on me or on my Trustee to purchase, invest, or maintain any qualified retirement plan or life insurance policy. 11-3 Article Twelve Trust Administration Section 12.01 Distributions to Beneficiaries Whenever this agreement authorizes or directs a Trustee to make a distribution of net income or principal to a beneficiary, the Trustee may apply ;for the benefit of the beneficiazy aziy property that otherwise could be distributed directly to the beneficiary. The Trustee shall have no responsibility to inquire into the beneficiary's ultimate disposition of the distributed property unless specifically directed otherwise by this agreement. The Trustee may make distributions in cash or in kind, or partly in each, in proportions and at values determined by the Trustee. The Trustee may allocate undivided interests in specific assets to a beneficiary or trust in any proportion or manner that the Trustee determines, even though the property allocated to one beneficiary may be different from that allocated to another beneficiary. The Trustee may make these determinations without regazd to the income tax attributes of the property and without the consent of any beneficiary. Section 12.02 No Court Proceedings This trust shall be administered expeditiously, consistent with the provisions of this agreement, free of judicial intervention, and without order, approval or action of any court. The trust shall be subject to the jurisdiction of a court only if my Trustee or another interested party institutes a legal proceeding. A proceeding to seek instructions or a court determination shall be initiated in the court having original jurisdiction over matters relating to the construction and administration of trusts. Seeking instructions or a court determination shall not subject this trust to the continuing jurisdiction of the court. Section 12.03 No Bond My Trustee shall not be required to furnish any bond for the faithful performance of my Trustee's duties, unless required by a court of competent jurisdiction and only if the court finds that a bond is needed to protect the interests of the beneficiaries. No surety shall be required on any bond required by any law or rule of court, unless the court specifies that a surety is necessazy. Section 12.04 Trustee Exoneration No successor Trustee is obligated to examine the accounts, reoords or actions of any previous Trustee or of the Personal Representative of my estate. No successor Trustee 12-1 shall be in any way or manner responsible for any act or omission to act on the part of any previous Trustee or the Personal Representative of my estate. Unless a Trustee has received notice of removal, the Trustee shalfl not be liable to me or to any beneficiazy for the consequences of any action taken by 'the Trustee that would have been, but for the prior removal of the Trustee, a proper exercise by the Trustee of the authority granted to the Trustee under this agreement. Any Trustee may request and obtain from the beneficiazies or from their legal representatives, agreements in writing releasing the Trustee from. any liability that may have arisen from the Trustee's acts or omissions to act and indemnifying the Trustee from liability for the acts or omissions. An agreement described in this paragraph, if acquired from all the living beneficiaries of the trust or from their legal representatives, shall be conclusive and binding upon all parties, born or unborn, who may have, or may in the future acquire, an interest in the trust. The Trustee may require a refunding agreement before making any distribution or allocation of trust income or principal and may withhold distribution or allocation pending determination or release of a tax lien or other lien. This refunding agreement provision shall not apply to any distribution that qualifies for the federal estate tax unlimited marital deduction or the federal estate tax charitable deduction. Section 12.05 Trustee Compensation An individual serving as Trustee, other than my husband or me, shall be entitled to fair and reasonable compensation for the services rendered as a fiduciary. A corporate fiduciary serving as Trustee shall be compensated by agreement with an individual Trustee or, in the absence of an individual Trustee or in the absence of an agreement, in accordance with the corporate fiduciary's published schedule of fees in effect at the time the services aze rendered. In addition to receiving compensation, a Trustee may be reimbursed for reasonable costs and expenses incurred in carrying out its duties under this agreement. Section 12.06 Employment of Professionals My Trustee may appoint, employ and remove, at any time and from time to fime, investment advisors, accountants, auditors, depositories, custodians, brokers, consultants, attorneys, expert advisers, agents, and employees to advise or assist the Trustee in the performance of its duties. My Trustee may act upon the recommendations of the persons or entities employed with or without independent investigation. My Trustee may reasonably compensate an individual or entit;~ employed to assist or advise my Trustee regazdless of whether the person or entity shall be a Trustee of a trust established under this agreement or a corporate affiliate of a Trustee and regardless of whether the entity shall be one in which a Trustee of a trust created under this agreement 12-2 is a partner, member, stockholder, officer, director or corporate affiliate or has any other interest. My Trustee may pay the usual compensation for services contracted for under this Section out of principal or income of the trust as my Trustee ma.y deem advisable. My Trustee may pay compensation to an individual or entity employed to assist or advise my Trustee without diminution of or charging the same against the compensation to which the Trustee is entitled under this agreement. Any Trustee who shall be a partner, stockholder, officer, duector or corporate affiliate in any entity employed to assist or advise my Trustee shall nonetheless receive the Trustee's shaze of. the compensation paid to the entity. Section 12.07 Exercise of Testamentary Power of Appointment A testamentary power of appointment granted under this agreement may be exercised by valid will, valid revocable living trust or by any other written instrument that specifically refers to the power of appointment. The holder of a testamentazy power of appointment may exercise the power to appoint property among the permissible appointees in equal or unequal proportions, and on such terms and conditions, whether outright or in trust, as the holder of the power designates. The holder of a testamentazy power of appointment may grant further powers of appointment to any person to whom principal may be appointed, including a presently exercisable limited or general power of appointment. My Trustee may conclusively presume that any power of appointment granted to any beneficiary of a trust created under this agreement has not been exercised by the beneficiary if my Trustee has no knowledge of the existence of a valid will, valid revocable living trust or by any other written instrument exercising the power within 3 months after the beneficiary's death. Section 12.08 Determination of Principal and Income The Pennsylvania Uniform Principal and Income Act shall govern beneficiaries' rights among themselves in matters concerning principal and income:. If the Pennsylvania Uniform Principal and Income Act contains no provision conceming a particular item, my Trustee shall determine in a fair, equitable and practical manner what shall be credited, chazged, and apportioned between principal and income. Notwithstanding any provision of the Pennsylvania Uniform Principal and Income Act or Pennsylvania law to the contrary, my Trustee shall treat distributions from any qualified retirement accounts to any trust established under this agreement in any given yeaz as income to the extent the distribution represents income generated. or treated as generated by any qualified retirement account for that year. 12-3 Section 12.09 Trust Accounting Except to the extent required by law, my Trustees shall not be required to file annual accounts with any court or court official in any jurisdiction. Upon the written request of a beneficiary, my Trustee shall render an accounting at least annually to the income beneficiaries of the trust during the accounting period that includes the date of the written request. The accounting shall include the receipts, disbursements, and distributions occurring during the accounting period and a balance sheet of the trust property if no tax return is filed, or may consist rust of the tax retum for the accounting period if a tax return is filed for the trust. In the absence of fraud or manifest error, the assent by all income beneficiazies to an accounting of an Independent Trustee shall make the matters disclosed in the accounting binding and conclusive upon all persons, both those in existence on the date of this agreement and those to be born in the future who have, or will in the future have, a vested or contingent interest in the trust property. In the case of a minor or incapacitated beneficiary, that beneficiary's natural guazdian or legal representative shall give the assent required under this Section. The failure of any person to object to any accounting by giving written notice to my Trustee within 60 days of the person's receipt of a copy of the accounting shall be deemed to be an assent by such person. The trust's financial records and documentation shall be available at reasonable times and upon reasonable notice for inspection by trust beneficiaries and their representatives. My Trustee shall not be required to furnish trust information regarding my trust to any individual, corporation, or other entity that is not a beneficiary or the representative of a beneficiary, and is not requesting the information pursuant to a valid court order. Section 12.10 Action of Trustees; Disclaimer Unless otherwise provided in this agreement, whenever I am serving as Trustee, I may make all decisions and exercise all powers and discretions granted to my Trustee under this agreement without the consent of any other Trustee. When I am not serving as a Trustee, if two Trustees are eligible to act with respect to a given matter, the concurrence of both shall be required for action to be taken; if more than two Trustees are eligible to act with respect to a given matter, the concurrence of a majority of my Trustees shall be required for action to betaken. A nonconcurring Trustee may dissent or abstain from a decision of the majority. A Trustee shall be absolved from personal liability by registering its dissent or abstention in the records of the trust. After doing so, the dissenting Trustee shall then act with my other Trustees in any way necessary or appropriate to effectuate the decision of the majority. 12-4 Notwithstanding any provision of this agreement to the contrazy, any Trustee may disclaim or release, in whole or in part, by an instrument in writing, any power it holds as Trustee, irrevocably or for any period of time that the Trustee may specify. The Trustee may make the relinquishment of a power personal to the Trustee: or may relinquish the power for all subsequent Trustees. Section 12.11 Delegation of Trustee Authority; Power of Attorney Subject to the limitations set forth in Section 13.17, any Trustee may, by an instrument in writing, delegate to any other Trustee the right to exercise airy power (including a discretionazy power) granted my Trustee in this agreement. During the time a delegation under this Section is in effect, the Trustee to whom the delegation was made may exercise the power to the same extent as if the delegating Trustee had personally joined in the exercise of the power. The delegating Trustee may revoke the: delegation at any time by giving written notice of revocation to the Trustee to whom the power was delegated. My Trustee may execute and deliver a revocable or irrevocable power of attomey granting any individual or entity the power to transact any and all business on behalf of my trust or any other trust created under this agreement. The ;power of attorney may grant to the attomey-in-fact all of the rights, powers, and discretion that my Trustee is entitled to exercise under this agreement. Section 12.12 Additions to Separate Trusts If upon my death, or upon the termination of any trust created under this agreement, a final distribution is to be made to a person who is or is named as the primazy beneficiary of another trust created or provided for under this agreement, and there is no specific indication whether the distribution is to be made in trust or outright, free of trust, my Trustee shall make the distribution to the second trust instead of distributing the property to the beneficiary outright. For purposes of administration, my Trustee shall treat the distribution as though it had been an original part of the second trust. Section 12.13 Authority to Merge or Sever Trusts My Trustee may merge and consolidate a trust created under this agreement with any other trust, if the two trusts contain substantially the same: terms for the same beneficiaries and at least one Trustee in common. My Trustee may administer the merged and consolidated trust as a single trust or unit. If, however, a merger or consolidation does not appear feasible, my Trustee may consolidate the assets of the trusts for purposes of investment and trust adminrstration while retaining sepazate records and accounts for each respective trust. My Trustee may sever any trust on a fractional basis into two or more separate and identical trusts or may segregate a specific amount or asset frorn the trust property by allocation to a separate account or trust. The separate trusts may be funded on a non pro 12-5 rata basis provided that funding is based on the total fair mazket value of the assets on the date of funding. Income earned on a segregated amount or specific asset after the segregation passes with the amount or asset segregated. My Trustee shall hold and administer each separate trust upon terms and conditions substantially identical to those of the trust from which it was severed. Subject to the terms of the bust, my Trustee may consider differences in federal tax amibutes and other pertinent factors in administering tlae trust property of any separate account or trust, in making applicable tax elections, and in making distributions. A separate trust created by severance must be treated as a sepazate trust for all purposes from the date on which the severance is effective; however, the effective date of severance may be retroactive to a date before the date on which my Trustee exercises the power. Section 12.14 Authority to Terminate Trusts If, at any time, my Trustee, other than an Interested Trustee, in its sole and absolute discretion, deternrines that a trust created under this agreement is no longer economical or is otherwise inadvisable to administer as a trust, or if my Trustee, other than an Interested Trustee, deems it to be in the best interest of my beneficiaries, my Trustee, without further responsibility, may terminate the trust and distribute the trust property, including any undistributed net income, itt the following order of priority: To me, if I am then living; If I am not then living, to my husband, if then a beneficiary of the trust; If I am not then living and my husband is not then a beneficiary of the trust, to the beneficiaries then entitled to mandatory distributions of net income of the trust and in the same proportions; and If none of the beneficiaries are entitled to mandatory distributions of net income, to the beneficiaries then eligible to receive discretionary distributions of net income of the trust, in such amounts and shares as my Trustee, other than an Interested Trustee, may determine. Section 12.15 Merger of Corporate Fiduciary If any corporate fiduciary acting as my Trustee under this agreement is merged with or transfers substantially all of its trust assets to another corporation or if a corporate fiduciary changes its name, the successor shall automatically succeed to the trusteeship as if originally named a Trustee. No document of acceptance of trusteeship shall be required. 12-6 Section 12.16 Beneficiary's Status Until a Trustee receives notice of the incapacity, birth, marriage, death or other event upon which a beneficiary's right to receive payments may depend, the Trustee shall not be liable for acting or failing to act with respect to the event or for disbursements made in good faith to persons whose interest may have been affected by such event. Unless otherwise provided in this agreement, the parent or legal representative may act on behalf of a beneficiazy who is a minor or is incapacitated. A Trustee may rely on any information provided by a beneficiary with respect to the beneficiary's assets and income. A Trustee shall have no independent duty to investigate the status of any beneficiary and shall not incur any liability for failure to do so. Section 12,17 Discharge of Third Persons Persons dealing in good faith with my Trustee shall not be requu~ed to see to the proper application of money paid or property delivered to my Trustee;, or to inquire into the authority of my Trustee as to any transaction. The receipt from my Trustee for any money or property paid, transferred or delivered to my Trustee shall be a sufficient discharge to the person or persons paying, transferring or delivering the money or property from all liability in connection with its application. Section 12.18 Certificate by Trustee A written statement of my Trustee may always be relied upon by, and shall always be conclusive evidence in favor of, any transfer agent or any other person dealing in good faith with my Trustee in reliance upon the statement. Section 12.19 Funeral and Other Expenses of Beneficiary Upon the death of an income beneficiary, my Trustee may pay from trust property the funeral expenses, burial or cremation expenses, enforceable debts and other expenses incurred due to the death of the beneficiary. This Section shall only apply to the extent the income beneficiary has not exercised any testamentary power of appointment granted to him or her under this agreement. My Trustee may rely upon any request by the Personal Representative or members of the family of the deceased beneficiary for payment without verifying the validity or the amounts and without being required to see to the application of the amounts so paid. My Trustee may make decisions under this Section without regard to any limitation on payment of expenses imposed by statute or rule of court and may be made without obtaining the approval of any court having jurisdiction. over the administration of the deceased beneficiary's estate. 12-7 Article Thirteen My Trustee's Powers Section 13.01 Introduction to Trustee's Powers Except as otherwise specifically provided in this agreement, my Trustee may exercise, without prior approval from any court, all the powers conferred by this agreement and any powers conferred by law, including, without limitation, those powers set forth under the common law or statutory law of the Commonwealth of Pennsylvania or any other jurisdiction whose law applies to this trust. The powers set forth in the Pennsylvania Probate, Estates and Fiduciaries Code are specifically incorporated into this trust agreement. The powers conferred upon my Trustee by law, including those powers conferred by the Pennsylvania Probate, Estates and Fiduciazies Code, shall be subject to. any express limitations or contrary directions contained in this agreement. My Trustee shall exercise these powers in the manner my Trustee determines to be in the best interests of the beneficiaries. My Trustee shall not exercise: any of its powers in a manner that is inconsistent with the right of the beneficiazies to the beneficial enjoyment of the trust property in accordance with the general principles of the law of trusts. The Trustee of a trust may have duties and responsibilities in addition to those described in this agreement. I encourage my Trustee to obtain appropriate legal advice if my Trustee has any questions concerning its duties and responsibilities as Trustee. Section 13.02 Execution of Documents by My Trustee My Trustee may execute and deliver any and all instruments in writing that my Trustee considers necessary to carry out any of the powers granted in this agreement. Section 13.03 Investment Powers in General My Trustee may invest in any type of investment that my Trustee determines is consistent with the investment goals of my trust, whether inside ox outside the geographic borders of the United States of America and its possessions or territories, taking into account my trust's overall investment portfolio. Without limiting my Trustee's investment authority in any way, I request that my Trustee exercise reasonable care and skill in selecting and retaining tmst investments. I also request that my Trustee take into account the following factors in choosing investments for my trust: The potential return from the investment, both in the form of income and appreciation; The potential income tax consequences of the investment; 13-1 The investment's potential for volatility; and The role the investment will play in the trust's portfolio. 1 request that my Trustee, in arranging the investment portfolio of the trust, also consider the possible effects of inflation or deflation, changes in global and U.S. economic conditions, transaction expenses, and the trust's need for liquidity. My Trustee may delegate its discretion to manage trust investments to any registered investment adviser or corporate fiduciary. Section 13.04 Banking Powers My Trustee may establish bank accounts of any type in one or more banking institutions that my Trustee may choose. My Trustee may open accounts in the name of my Trustee (with or without disclosing fiduciary capacity) or in the name of the trust. When an account is in the name of the trust, checks on that account and authorized signatures need not disclose the fiduciary nature of the account or refer to any trust or Trustee. An account from which my Trustee makes frequent disbursements need not be an interest beazing account. My Trustee may authorize withdrawals from an account by check, draft or other instrument or in any other manner. Section 13.05 Contract Powers My Trustee may sell at public or private sale, transfer, exchange for other property, and otherwise dispose of trust property for consideration and upon terms and conditions that my Trustee deems advisable. My Trustee may grant options of any duration for any such sales, exchanges, or transfers of trust property. My Trustee may enter into contracts, and may deliver deeds or other instruments, that my Trustee deems appropriate. Section 13.06 Common Investments For purposes of convenience with regazd to the administration and investment of the trust property, my Trustee may invest part or all of the trust property jointly with trust property of other trusts for which my Trustee is also serving as a Trustee. For this purpose, a corporate fiduciary acting as my Trustee may use common funds for investment. When trust property is managed and invested in this manner, my Trustee shall maintain records that sufficiently identify that portion of the jointly invested assets that constitute the trust property of this trust. 13-2 Section 13.07 Environmental Powers My Trustee shall have the right to inspect trust property to determine compliance with or to respond to any envirorunental law affecting the trust property. "Enviromnental law" shall mean any federal, state, or local law, rule, regulation, or ordinance relating to protection of the environment or of human health. My Trustee may refuse to accept property if my Trustee determines that the property is or may be contaminated by any hazardous substance or is or was used for any purpose involving hazardous substances that could create liability to the tn~st or to my Trustee. My Trustee may use and expend trust property to (i) conduct environmental assessments, audits or site monitoring; (ii) take remedial action to contain, clean up or remove any hazardous substance including a spill, dischazge or contamination; (iii) institute, contest or settle legal proceedings brought by a private litigant or any local, state, or federal agency concerned with environmental compliance; (iv) comply with any order issued by any court or by any local, state, or federal agency directing an assessment, abatement or clean-up of any hazardous substance; and (v) employ agents, consultants and legal counsel to assist my Trustee in these actions. My Trustee shall not be liable for any loss or reduction in value sustained by my trust as a result of my Trustee's retention of property on which hazazdous materials or substances requiring remedial action aze discovered unless my Trustee contributed to the resulting loss or reduction in value through willful misconduct or gross negligence. My Trustee shall not be liable to any beneficiary or to any other party for any decrease in the value of trust property as a result of my Trustee's compliance with any environmental law, including any reporting requirement. My Trustee may release, relinquish or disclaim any power held by my Trustee that my Trustee determines may cause my Trustee to incur individual liability under any environmental law. Section 13.08 Insurance Powers My Trustee may purchase, accept, hold, and deal with as owner, policies of insurance on my life, the life of any beneficiary, or on the life of any personur whom any beneficiary has an insurable interest. My Trustee may purchase disability, medical, liability, long-tenn health caze and other insurance on behalf of and for the benefit of any beneficiary. My Trustee may purchase annuities and similar investments for any beneficiary. My Trustee shall have the power to execute or cancel any automatic premium loan agreement with respect to any policy, and shall have the power to elect or cancel any automatic premium loan provision in a life insurance policy. My Trustee may borrow money to pay premiums due on any policy, either by borrowring from the company 13-3 issuing the policy or from another source. My Trustee may assign the policy as security for the loan. My Trustee shall have the power to exercise any option contained in a policy with regard to any dividend or share of surplus apportioned to the policy, to .reduce the amount of a policy or convert or exchange the policy, or to surrender a policy at any time for its cash value. My Trustee may elect any paid-up insurance or extended term '.insurance nonforfeiture option contained in a policy. My Trustee shall have the power to sell any policy at its fair mazket value to anyone having an insurable interest in the policies including the insured. My Trustee shall have the right to exercise any other right, option, or benefit contained in a policy or permitted by the insurance company issuing the policy. Upon termination of the trust, my Trustee shall have the power to transfer and assign the policies held by the trust as a distribution of trust property. Section 13.09 Loans and Borrowing Powers My Trustee may make secured or unsecured loans to any person (including a beneficiary), entity, trust or estate, for any term or payable on demand, with or without interest. My Trustee may enter into or modify the terms of any mortgage or security agreement granted in connection with any loan and may release or foreclose on the mortgage or security, My Trustee may borrow money at interest rates and on other terms that it deems advisable from any person, institution or other source including, iri the case of a corporate fiduciazy, its own banking or commercial lending department. My Trustee may encumber trust property by mortgages, pledges and other hypothecation and shall have the power to enter into any mortgage, whether as a mortgagee or mortgagor even though the term may extend beyond the termination of the trust and beyond the period that is required for an interest created under this agreement to vest in order to be valid under the rule against perpetuities. My Trustee may purchase, sell at public or private sale, trade, renew, modify, and extend mortgages. My Trustee may accept deeds in lieu of foreclosure. Section 13.10 Nominee Powers My Trustee may hold real estate, securities and any other trust property in the name of a nominee or in any other form without disclosing the existence of any trust or fiduciazy capacity. 13-a Section 13.11 Payment of Taxes and Expenses Except as otherwise provided in this agreement, my Trustee is authorized to pay all property taxes, assessments, fees, chazges, and other expenses incurred in the administration or protection of the trust. All payments shall be a charge against the trust property and shall be paid by my Trustee out of the income, or to the extent that the income is insufficient, then out of the principal of the trust property. The determination of my Trustee with respect to the payment of expenses shall be conclusive upon the beneficiaries. Section 13.12 Real Estate Powers My Trustee may sell at public or private sale, convey, purchase, Exchange, lease for any period, mortgage, manage, alter, improve and in general deal in azrd with real property in such manner and on such terms and conditions as my Trustee deems appropriate. My Trustee may grant or release easements in or over, subdivide, partition, develop, raze improvements, and abandon, any real property. My Trustee may manage real estate. in any manner that my Trustee deems best and shall have all other real estate powers necessary for this purpose. My Trustee may enter into contracts to sell real estate. My Trustee may enter into leases and grant options to lease trust property even though the term of the agreement extends beyond the termination of the trust and heyond the period that is required for an interest created under this agreement to vest in order to be valid under the rule against perpetuities. For such purposes, my Trustee may enter into any contracts, covenants and warranty agreements that my Trustee deems appropriate. Section 13.13 Residences and Tangible Personal Properly My Trustee may acquire, maintain and invest in any residence for the use and benefit of the beneficiaries, whether or not the residence is income producing and without regard to the proportion that the value of the residence may beaz to the total value of the trust property and even if retaining the residence involves financial risks that trustees would not ordinarily incur. My Trustee may pay or make arrangements for others to pay all carrying costs of the residence, including, but not limited to, taxes, assessments, insurance, expenses of maintaining the residence in suitable repair, and other expenses relating to the operation of the residence for the benefit of the beneficiazies. My Trustee may acquire, maintain and invest in articles of tangible personal property, whether or not the property is income producing, and may pay the expenses of the repair and maintenance of the property. My Trustee shall have no duty to convert the property referred to in this Section to productive property except as required by other provisions of this agreement. 13-5 My Trustee may permit any income beneficiary of the trust to occupy any real property or use any personal property owned by the trust on terms or arrangements that my Trustee may determine, including rent free or in consideration for the payment of taxes, insurance, maintenance, repairs, or other charges. My Trustee shall have no liability for any depreciation or loss as a result of the retention of any property retained or acquired under the authority of this Section. Section 13.14 Retention and Abandonment of Trust Property My Trustee may retain, without liability for depreciation or loss resulting from retention, any property constituting the trust at the time of its creation, at the. time of my death or as the result of the exercise of a stock option. My Trustee may retain property, notwithstanding the fact that the property may not be of the chazacter prescribed by law for the investment of assets held by a fiduciary, and notwithstanding the fact that retention may result in inadequate diversification under any applicable Prudent Investor Act or other applicable law. My Trustee may hold property that is non-income producing or is otherwise nonproductive if holding the property is, in the sole and absolute discretion of my Trustee, in the best interests of the beneficiazies. On the other hand, except when I am serving as a Trustee, my Trustee shall invest contributions of cash and cash equivalents as soon as reasonably practical after the assets have been acquired by the trust. My Trustee is permitted to retain a reasonable amount in cash or money market accounts in order to pay anticipated expenses and other costs and to provide for anticipated distributions to or for the benefit of a beneficiary. My Trustee may abandon any trust property that my Trustee deems to be of insignificant value. Section 13.15 Securities, Brokerage and Margin Powers My Trustee may buy, sell, trade and otherwise deal in stocks, bonds, investment companies, mutual funds, common trust funds, commodities, options and other securities of any kind and in any amount, including short sales. My "irustee may write and purchase call or put options, and other derivative securities. M}~ Trustee may maintain margin accounts with brokerage firms and may pledge securities to secure loans and advances made to my Trustee or to or for the benefit of a beneficiary. My Trustee may place all or any part of the securities held by the trust in the custody of a bank or trust company. My Trustee may have all securities registered in the name of the bank or trust company or in the name. of its nominee. My Trustee may appoint the bank or trust company as the agent or attorney in fact to collect, receive, receipt for and disburse any income and generally to perform the duties and services incident to a custodian of accounts. 13-6 My Trustee may employ abroker-dealer as a custodian for securities held by the trust and may register the securities in the name of the broker-dealer or in the name of a nominee with or without the addition of words indicating that the securities aze held in a fiduciary capacity. My Trustee may hold securities in bearer or uncertificate:d form and may use a central depository, clearing agency or book-entry system, such as The Depository Trust Company, Euroclear or the Federal Reserve Bank of New York. My Trustee may participate in any reorganization, recapitalization, merger or similaz transaction. My Trustee may exercise or sell conversion or subscription rights for securities of all kinds and description. My Trustee may give proxies or powers of attorney that may be discretionary and with or without powers of substitution. My Trustee may vote or refrain from voting as to any matter. Section 13.16 Settlement Powers My Trustee may settle, by compromise, adjustment, arbitration o:• otherwise any and all claims and demands in favor of or against the trust. My Trustee may release or abandon any claim in favor of the trust. Section 13.17 Limitation on My Trustee's Powers All powers granted to my Trustee under this agreement or by applicable law shall be limited as set forth in this Section, unless explicitly excepted by reference to this Section. The limitations set forth in this Section shall not apply to me. (a) An Interested Trustee Limited to Ascertainable Standards An Interested Trustee may not exercise or participate in the exercise of discretion with respect to the distribution of income or principal, or the termination of the trust to or for the benefit of a beneficiary, to the extent that the exercise of such discretion is other than for the health, education, maintenance or support of a beneficiary as described under Sections 2041 and 2514 of the Internal Revenue Code. (b) No Distributions in Discharge of Certain Legal Obligations My Trustee may not exercise or participate in the exercise of discretion with respect to the distribution of income or principal that would in any manner dischazge a legal obligation of my Trustee, including the obligation of support. If a beneficiary or any other person has the power to remove a Trustee, that Trustee may not exercise or participate in the exercise of discretion 13-7 with respect to the distribution of income or principal that would in any manner dischazge a legal obligation of the person having the power to remove the Trustee, including that person's obligation of support. 13-8 Article Fourteen General Provisions Section 14.01 Spendthrift Trust Provision This Trust, and all Trusts created hereunder, are intended to qualify as Spendthrift Trusts. In addition, all interests in this Trust, or in any Trust hereunder, are intended for the personal protection and welfare of Grantor's named beneficiaries, and no beneficiary shall be allowed to voluntarily or involuntazily assign or anticipate his or her interest in the income or principal of this Trust or any Trust hereunder, and no beneficiary's creditors, nor a spouse or former spouse of any beneficiary, shall 'be allowed to attach or otherwise reach any such interest before actual payment to the beneficiazy. if any beneficiary shall become the subject of a judgment or court: order, then during the period in which such judgment or court order remains in effect, such beneficiary shall only be permitted to receive distributions from any Trust created for the benefit of such beneficiary at the discretion of the Trustees. This limitation as to the right of a beneficiary to receive a distribution shall apply notwithstanding any provisions within the trust for such beneficiary which authorize distributions for the health, education, support or maintenance of such beneficiary. In addition, if any beneficiary shall become the subject of a judgment or court order, and such beneficiary is only entitled to discretionary distributions from a Trust created for their benefit, it shall not be an abuse of discretion by the Trustees to withhold distributions to such beneficiazy while such judgment or court order is in effect. If the Trustees determine that a beneficiary would not benefit as greatly from any outright distribution of Trust income or principal because of the availability of the distribution to the beneficiazy's creditors, the Trustees shall instead expend those amounts for the benefit of the beneficiary. This direction is intended to enable the Trustees to give the beneficiazy the maximum possible benefit and enjoyment of all of the Trust income and principal to which the beneficiary is entitled. Nothing contained in this Section shall restrict in any way the exercise of any power of appointment granted in this agreement. Section 14.02 Contest Provision If, after receiving a copy of this Section, any person shall, in any manner, directly or indirectly, attempt to contest or oppose the validity of this agreement, (including any amendment to this agreement), or commences, continues or prosecutes any legal proceedings to set this agreement aside, then such person shall forfeit his or her share, cease to have any right or interest in the trust property, and shall, for purposes of this agreement be deemed to have predeceased me. 14-1 This Section may not be applied so as to cause a forfeiture of any distribution otherwise qualifying fox the federal estate tax marital deduction or charitable deduction. Section 14.03 Survivorship Presumption If my husband and I die under circumstances in which the order of our deaths cannot be established, I will be deemed to have survived my husband. If any other beneficiary is living at my death, but dies within 30 days after my death, then the beneficiary will be deemed to have predeceased me for purposes of this agreement. Section 14.04 Changing the Situs of Administration My Trustee may, at any time, remove all or any part of the property or the situs of administration of the trust from one jurisdiction to another. My Trustee may elect, by filing an instrument with the trust records, that the trust shall thereafter be construed, regulated and governed as to administration by the laws of the new jurisdiction. My Trustee may take action under this Section for any purpose my Trustee deems appropriate, including the minimization of any taxes in respect of the trust or any beneficiary of such trust. If necessary, the beneficiaries entitled to receive distributions of net income under the trust may, by majority consent, appoint a corporate fiduciary in the new situs. If a beneficiary is a minor or is incapacitated, the pazent or legal representative of the beneficiazy may act on behalf of the beneficiary. Section 14.05 Definitions For purposes of this agreement, the following terms have the following meanings: (a) Adopted and Afterborn Persons A legally adopted person in any generation and his or her descendants, including adopted descendants, has the same rights and shall be treated in the same manner under this agreement as natural children. of the adopting pazent, provided such person is legally adopted prior to attaining the age of 18 yeazs. A person is deemed to be legally adopted if the adoption was legal in the jurisdiction in which it occurred at the time that it occurred. (b) Agreement The term "this agreement" means this trust agreement artd includes all trusts created under the terms of this agreement. 14-2 (c) Descendants The term "descendants" shall include a person's lineal descendants of all generations. (d) Education The term "education" is intended to be an ascertainable standard in accordance with Section 2041 and Section 2514 of the Internal Revenue Code and shall include, but not be limited to: Enrollment at private elementary, junior and senior high school including boazding school; Undergraduate and graduate study in any field at a. college or university; Specialized, vocational or professional training or instruction at any institution, including private instruction; and Any other curriculum or activity that my Trustee may deem useful for developing the abilities and interests of a beneficiazy including, without limitation, athletic training, musical instruction, theatrical training, the arts and travel. The term "education" shall also include distributions made by my Trustee for expenses such as tuition, room and boazd, fees, books and supplies, tutoring and transportation and a reasonable allowance for living expenses. (e) Grantor The term "Grantor" has the same legal meaning as "Settlor," "Trustor" or any other term referring to the maker of a trust. (i] Incapacity Except as otherwise provided in this agreement, a person is deemed incapacitated in any one of the following circumstances. (1) The Opinion of Two Licensed Physicians An individual shall be deemed incapacitated whenever, in the written opinion of two licensed physicians, the individual is unable to effectively manage his. or her property or financial affairs, whether as a resulr. of age, illness, use of prescription medications, drugs or other substances, or any other cause. 14-3 An individual shall be deemed restored to crapacity whenever the individual's personal or attending physician provides a written opinion that the individual is able to effectively manage his or her property and financial affairs. (2) Court Determination An individual is deemed incapacitated if a court of competent jurisdiction has declared the individual to be disabled, incompetent or legally incapacitated. (3) Detention, Disappearance or Absence An individual is deemed incapacitated whenever he or she cannot effectively manage his or her property or fimancial affairs due to the individual's unexplained disappearance or absence for more than 30 days, or whenever he or she is detained under duress. An individual's disappeazance or absence or detention under duress may be established by an affidavit of my Trustee, or, if no Trustee is serving, by the affidavit of any beneficiazy. The affidavit shall describe the circumstances of the individual's disappeazance, absence or detention and may be relied upon by any third party dealing in good faith with my Trustee in reliance upon the affidavit. {g) Income Beneficiary The term "income beneficiary" means any beneficiary whc is then entitled to receive distributions of the net income of the trust, whether mandatory or discretionazy. Unless otherwise provided in this agreement, the phrase "majority of the income beneficiaries" means any combination of income beneficiazies who, if all accrued net income were distributed on the day of a vote by the beneficiaries, would receive more than 50% of the accrued net income. For purposes of this calculation, beneficiazies who are eligible to receive discretionary distributions of net income aze deemed to receive the income in equal shazes. References to a "majority" refer to a majority of the entire trust collectively until my Trustee allocates property to separate trusts or trust shazes. After the allocation of property to sepazate trusts or trust shares, references to a "majority" refer to a majority of each separate trust or trust share. 14-4 (h) Independent Trustee The term "Independent Trustee" means a Trustee who is not an Interested Trustee as defined in subsection (i) and includes an Independent Special Trustee appointed under the provisions of Section 3.08. Whenever (1) a power is granted exclusively to an Independent Trustee or (2) the phrase "other than an Interested Trustee" is used, then the power or discretion may be exercised only by an Independent Trustee. Whenever this agreement specifically prohibits an Interested Trustee from exercising discretion or performing an act, then only an Independent Trustee may exercise that discretion or perform that act. (i) interested Trustee The teen "Interested Trustee" means (1) a Trustee who is a transferor of property to the trust; (2) a Trustee who is a beneficiazy of the trust; (3) a Trustee who is related or subordinate within the meaning of Section 672(c) of the Internal Revenue Code to a transferor of property to the trust or a beneficiary of the trust; or (4) a Trustee whom a transferor of property to the trust or a beneficiary of the trust can remove and replace by appointing a Trustee that is related or subordinate to the beneficiary within the meaning of Section 672(c) of the Internal Revenue Code. For purposes of this subsection "a transferor of property to the trust" includes a person whose qualified disclaimer resulted in property passing to the trust. For purposes of this subsecfion "a beneficiazy of the trust" means a person who is or in the future may be eligible to receive income o r principal from the trust pursuant to the terms of the trust. A person shall be considered a beneficiary of a trust even if he or she has only a remote contingent remainder interest in the trust; however, a person shall not be considered a beneficiary of a trust if the person's only interest is as a potential appointee under a testamentary power of appointment. Q) internal Revenue Code and Treasury Regulations References to the "Internal Revenue Code" or to its provisions are to the Internal Revenue Code of 1986, as amended from time to time, and the corresponding Treasury Regulations, if any. References to the "Treasury Regulations," aze to the Treasury Regulations under the Internal Revenue Code in effect from time to time. If a particulaz provision of the Internal Revenue Code is renumbered, or the Internal Revenue Cocie is superseded by a subsequent federal tax law, any reference is deemed to be made to the renumbered provision or to the corresponding provision oi'the subsequent law, unless to do so would clearly be contrary to my intent as expressed in 14-5 this agreement. The same rule shall apply to references to the Treasury Regulations. (k) Lega{ Representative or Personal Representative As used in this agreement, the term "legal representative" or "Personal Representative" means a person's guardian, conservator, executor, administrator, Trustee, or any other person or entity personally representing a person or the person's estate. (1) Primary Beneficiary The primary beneficiazy of a trust created under this agreement is the oldest income beneficiary of that trust unless some other individual is specifically designated as the primary beneficiary of that separate trust. (m) Qualified Retirement Plan The term "qualified retirement plan" means a plan qualified under Section 401 of the Internal Revenue Code, an individual retirement arrangement under Section 408 or Section 408A or atax-sheltered annuity under Section 403. The term."qualified retirement benefits" means the amounts held in or distributed pursuant fo a plan qualified under Section 401, azi individual retirement arrangement under Section 408 or Section 408A, a tax-sheltered annuity under Section 403 or any other benefit subject to the distribution rules of Section 401(a)(9). (n) Shall and May Unless otherwise specifically provided in this agreement or by the context in which used, I use the word "shall" in this agreement to command, direct or require, and the word "may" to allow or permit, but not require. In the context of my Trustee, when I use the word "may" I :intend that my Trustee may act in its sole and absolute discretion unless otherwise stated in this agreement. (o) Trust The terms "this trust" or "this trust agreement" shall refer to this agreement and all trusts created under the terms of this agreement. (p) Trustee The term "my Trustee" or "Trustee" refers to the Trustee named in Article One and to any successor, substitute, replacement or additional person, corporation or other entity that is from time to time acting as the Trustee of any trust created under the terms of this agreement. The term "Trustee" refers to singular or plural as the context may require. 14-6 (q) Trust Property The phrase "trust property" shall be construed to mean all property held by my Trustee under this agreement, including all property that my Trustee may acquire from any source. Section 14.06 General Provisions and Rules of Construction The following general provisions and rules of construction shall apply to this agreement: (a) Duplicate Originals This agreement may be executed in any number of counterparts, each of which is deemed to be an original. Any person may rely upon a copy of this agreement certified under oath by my Trustee to be a true copy, to the same effect as if it were an original. (b) Singular and Plural; Gender Unless the context requires otherwise, words denoting the singulaz may be construed as plural and words of the plural may be constnred as denoting the singular. Words of one gender may be construed as denoting another gender as is appropriate within the context. The word "or" when used in a list of more than two items may function as both a conjunction and a disjunction as the context requires or permits. (c) Headings of Articles, Sections, and Subsections The headings of Articles, Sections, and subsections used within this agreement are included solely for the convenience and reference of the reader. They have no significance in the interpretation or construction of this agreement. (d) Governing State Law This agreement is governed, construed and administered according to the laws of the Commonwealth of Pennsylvania as from. time to time amended, except as to trust property required by law to be governed by the laws of another jurisdiction and unless the Situs of Administration is changed as provided in Section 14.04. (e) Notices Unless otherwise stated, whenever this agreement calls for notice, the notice must be in writing and must be personally delivered with proof of delivery, or mailed postage prepaid by certified mail, return receipt requested, to the last known address of the party requiring notice. Notice is effective on the date personally delivered or on the date of the return 14-7 receipt. If a party giving notice does not receive the return receipt but has proof that he or she mailed the notice, notice is effective on the date it would normally have been received via certified mail. If notice is required to be given to a minor or incapacitated individual, notice must be given to the pazent or legal representative of the minor or incapacitated individual. (fl Severability The invalidity or unenforceability of any provision of this agreement shall not affect the validity or enforceability of any other provision of this agreement. If a court of competent jurisdiction determines that any provision is invalid, the remaining provisions of this agreement aze to be interpreted and construed as if the invalid provision h.ad never been included in this agreement. I have executed this restated trust agreement on this day, ~GnL11 I~ 2008. I certify to the officer taking my acknowledgment that I have read this restated trust agreement, tYiat I understand it, and that it correctly states the provisions under which my trust property is to be administered and distributed by my Trustee. 14-8 COMMONWEALTH OF PENNSYLVANIA ) ss. COUNTY OF DAUPHIN ) On this day, M~nrl~ )?- , 2008, before me personally appeazed Mary Catherine Hoover, as Grantor and as Trustee, personally known to me (or proved to me on the basis of satisfactory evidence) to be the individual whose name is subscribed to the foregoing instrument, and acknowledged that she executed the same as her voluntary act and deed for the purposes therein contained. Witness my hand and official seal. [Seal) t ,'~ ~~ _ No \Pt}blic COMMONWEALTH OF PENNSYLVANIA Notarial Seal ,facquelitte M. Mlndedc. Notary P~ LaxefPax~nTwp.,Pauo loin X10 MY ComRlis9bn S Member, Pemreylvania Association of Notaries 14-9 COMMONWEALTH OF PENNSYLVANIA ) ss. COUNTY OF DAUPHIN ) On this day, 'y,~ c,~ (?-- , 2008, before me personally appeared Rayallen Hoover, as Trustee, personally known to me (or proved to me on the basis of satisfactory evidence) to be the individual whose name is subscribed to the foregoing instrument, and acknowledged that he executed the same as his voluntary act and deed for the purposes therein contained. Witness my hand and official seal. [Seal] '~ Not ~ Public COMMONWEALTH OF PENNSYLVANIA Notarial5eaa Jacglatfe~e M. Minderk Notary Public Lower PaxWn Twp., Dauphin County My ComrNssion Oct 2S, 2010 Member, Pennsylvania Assodatlon of Notaries 14-10 Schedule A Ten Dollazs cash A-1 ~s~y ~, ~u~i~a Prepared by/Mail to: Susan E. Lederer, Esquire 5011 Locust Lane Harrisburg, PA 17109 Parcel ID#: 10-17-1038-005. Deed This indenture, made the ~ day of , in the year of our Lord two thousand and nine (2009}, Between RAYALLEN HOOVER and MARY CA'THARINE HOOVER, Trustees, or their successors in trust, under the RAYALLEN HOOVER LIVING TRUST, and MARY CATHARINE HOOVER and RAYALLEN HOOVER, Trustees, or their successors in trust, under the MARY CATHARINE HOOVER LIVING TRUST dated January 3, 1996 and any amendments thereto, Grantors and H RAYALLEN HOOVER and MARY CA'THARINE HOOVER, husband and wife, Grantees », s ~lZnesSetn, That the Grantors, for and in consideration of the sum of One and No/100 ($1.001 Dollars, lawful money of the United States of America, unto them well and truly paid by the Grantees at or before the sea:Ling and delivery hereof, the receipt whereof is hereby acknowledged, have granted, bargained and sold, released and confirmed, and by these presents do grant, bargain and sell, release and confirm unto the Grantees, their successors and assigns. ALL THAT CERTAIN lot or piece of ground with the improvements thereon erected, situate in the Township of Hampden, County of Cumberland, and Commonwealth of Pennsylvania, bounded and described in accordance with a Subdivision Plan of Laurel Hills, Section 16, made by Buchart-Horn, Consulting Engineers & Planners, Job No. 203020, and recorded in the office of the Recorder of Deeds, in and for Cumberland County, Pennsylvania, in Plan Book 31, Page 27~, being more particularly bounded and described as follows, to wit: BEGINNING at a stake set on the West side of Ridgewood Drive (fifty (50} feet wide}, a corner of Lot No. 230; thence extending from said beginning stake and measured along the West side of Ridgewood Drive South 18 degrees 20 minutes 45 seconds East (100.00) feet to a concrete monument at a corner of Lot No. 232; thence extending along said lot South 17 degrees 39 minutes 15 seconds Weat (100.00) feet to a stake in line of lands of Deimlar Manor; thence extending along said lands North 1E3 degrees 20 minutes 45 seconds west (100.00) feet to a stake at a corner of Lot No. 230, aforesaid; thence extending along same North 71 degrees 39 minutes 15 seconds East (100.00} feet to the first men*_ioned stake and place of BEGINNING. BEING Lot No. 231 on the Plan of Laurel Hi11s, Section 16, which said Plan is recorded in the Cumberland County Recorder's. office as hereinbefore recited. HAVING thereon erected a single family dwelling known and numbered as 837 Ridgewood Drive, Mechanicsburg, Pennsylvania- BEING the same premises which RAYALLEN HOOVER and MARY CATHARINE HOOVER, husband and wife, by Deed dated January 4, 1996 and recorded April 30, 1996, in Deed Book 138, Page 375 in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, granted and conveyed unto RAYALLEN' HOOVER and MARY CATHARINE HOOVER, Trustees, or their successors in trust, under the RAYALLEN HOOVER LIVING TRUST, and MARY CATHARINE HOOVER and RAYALLEN HOOVER, Trustees, or their successors in trust, under the MARY CATHARINE HOOVER LIVING TRUST dated January 3, 1996 and any amendments thereto, the Grantors herein. UNDER AND SUBJECT to all restrictions, easements, covenants, conditions and agreements of record. TOGETHER with all and singular the building, improvements, ways, streets, alleys, passages, waters, water-courses, rights, liberties, privileges, hereditaments and appurtenances whatsoever thereunto belonging, or in any wise appertaining, and the reversions and remainders, rents, issues and profits thereof, and all the estate, right, title, interest, property, claim and demand whatsoever of the said Grantors, in law, equity, or otherwise howsoever, of, in, and to the same anci every part thereof. TO HAVE AND TO HOLD the said lot or piece of ground above described, with the messuage or tenement thereon erected, hereditaments and premises hereby granted, or mentioned and intended so to be, with the appurtenances, unto the Grantees, their successors and assigns, to and for the on:Ly proper use and behoof of the Grantees, their successors and assigns, forever. AND the Grantors, for themselves, their heirs, personal representatives and assigns, do covenant, promise and agree, to and with the Grantees, their successors and assigns, by these presents, that the Grantors, their heirs, personal representatives and assigns, all and singular the hereditaments and premises hereby granted or mentioned and intended so to be, with the appurtenances, unto the Grantees, their successors and assigns, against them, the Grantors, their heirs, personal representatives and assigns, and against all and every person and persons whomsoever lawfully claiming or to claim the same or any part thereof, by, from or under him, her, them os~ any of them, shall and will, Subject as aforesaid, WARRANT and forever DEFEND. In witness whereof ; the GraryL~ryrs have hereunto set their hand and seal. Dated t e day and y ar first above written. Sealed and Delivered in the Presence of: HOOVER ~12VING TRUST (SEAL) \; ~~~~Z~EAL) OVER, Trustee MARY CATHARINE HOOVER LIVING TRUST Certificate of Residence I hereby certify that the precise residence of the Grantees herein is as follows: c/o Rayallen and Mary Catharine Hoover 837 Ridgewood Drive Mechanicsburg, PA 17055 ~~L ~~ p.0 At orney for Grantees~- Acknowledgement CO2MSONWEALTH OF P8NN3YLVANIA ss COUNrY OF DAUPHIN r On this, the ~_ day of 2009, before me, a Notary Public in and for the Commonwealth Pennsylvania, the undersigned officer, personally appeared RAYALLEN HOOVER, known to me (or satisfactorily proven) to be the persons whose name is subscribed to the within instrument and acknowledge that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. 7 Not~.y Fublic COMMONWEALM OF PEMN8YLVANIA Nbletlel8eel Jeoqua4reM MkitledtNeteryPuWc Lor~Pa7aortlWp+O~Y MyCgnNr~n E~IteeOcL 25, 2010 Member, PeMeyHenie Aeeoole110rt W Nolerbe Acknowledgement COMMONWEALTH OF PENNSYLVANIA sa COUNTY OF DAIIPHIN On this, the a~1~`' day of 2009, before me, a Notary Public in and for the Commonwealth Pennsylvania, the undersigned officer, personally appeared MARY CATHARINE xOOVER, known to me (or satisfactorily proven) to be the persons whose name is subscribed to the within instrument and acknowledge that ehe executed the same for the purposes therein contained. IN WITNESS WHEREOF, I seal. .,+,- +ij ~ ". ij . #x Hr~ .. +-3i5;f i set my hand and official c COMMONV'~tALtM ' ~ Y IA i,II,I, }µ~od~c, Pbtety PuhAc IdyCanMesWn~aaOci ,~ MamWr, p~rylvada gnccletim d NomAee OF PENNSYLVANIA COUNTY OF CUMBfiRLAND ea: RECORDED in the Office of the Recorder of Deeds in and for Cumberland County, in Record Book Page WITNESS my hand and official seal this day of RECORDER OF DEEDS ROBERT P. ZIEGLER RECORDER OF DEEDS CUMBERLAND COUNTY 1 COURTHOUSE SQUARE CARLISLE, PA 17013 717-240-6370 Instrument Number - 200915364 Recorded On 5/11/2009 At 1:10:30 PM * Instrument Type -DEED Invoice Number - 43279 User 1D - KW * Grantor- HOOVER, RAYALLEN * Grantee -HOOVER, RAYALLE N * Customer -SUSAN LEDERER * FEES STATE WRIT TAX $0.50 STATE JCS/ACCESS TO $10.00 JUSTICE RECORDING FEES - $14.50 RECORDER OF DEEDS PARCEL CERTIFICATION $10.00 FEES AFFORDABLE HOUSING $11.50 COUNTY ARCHIVES FEE $2.00 ROD ARCHIVES FEE $3.00 CUMBERLAND VALLEY SCHOOL $0.00 DISTRICT HAMPDEN TOWNSHIP $0.00 TOTAL PAID $51.50 * Total Pages - 7 Certification Page DO NOT DETACH This page is now part of this legal document. I Certify this to be recorded in Cumberland County PA °p uYeO ee ,rK ~ l~~ N ° 0 ° RECORDER O D DS .°,-- ._. '~ s~eo Information denoted by an asterisk may change during the verification process and may not be reflected on this page. 0010aH IVIII I'IIII IIIIII Cumberland County Board of Assessment Appeals Old Courthouse, First Floor 'Zhie Courthouse Square Carlisle, PA 17013 10002881-3A-15562 LuIIIndlLudt611nndthddu~d~dnul~t6uhdd~ 20707 HOOVER,. RAYALLEN LIV TRS Tse Pi & NARY CATRERINE HOOVER 937 RIDGENOOD DRIVE _~ Deadline for Scheduling an Informal Review MECHANICSBURG, PA 17050-2229 ~ Appointment: August 10, 2010 For details, please see the reverse side. ._._. .1 •. ~ • ~ _._-- The Cumberland County Board of Assessment Appeals is providing you with notice of the value on this property; determined as a result of the Cumberland County countywide reassessment, completed this year. The countywide reassessment values each property at current Fair Market Value, as of January 1, 2010, equalizing and establishing a uniform tax base so that properties of like characteristics and the same actual Fair Market Value will be taxed the same. VALUE NOTIFICATION NAILING DATE: July 1, x010 Nuaic.: 10 - HANPDEN TOWNSNIP School: 4 - CUNHT"r+T~a*~^ VALLEY SD Location: 837 RIDGENOOD DRIVE LAUREL HILLS LOT a31 sec 16 PH 31 PG a7 Taxable Property Unit/Lot ID: 16-Oa31 Land Size: .a3 acres Property Typa: R Residential (Under 10 Acxea) Romeatead_ADDr'9-¢e~__. .. _. _..__ ___.. - ESTIMATED TAX IMPACT Parcel Identifier: 10-17-1038-005. ~ORMAL APPEAL DEADLINE: August 10, 2010 2010 Base Year Assessed Value Old Assessed Value fair Market Value (2010 Market x 100%) (2004 Market) Land 47,900 47,900 ~ 30,000 Buildings 208, 500- 208, 500 164, 690 TOTAL 256,400 256,400 194,890 2010 Clean and Green Values Land NOT NOT NOT Buildings APPLICABLE APPLICABLE APPLICABLE TOTAL Clean and Green values apply to:quali0ed fans and forest land and become effective only upon application and approval Clean and Green applications-must bereceived by the Assessment Office no later than 4:30 p.m. on October.15,.2010_ T hos e _ _ _ previously approved for Clean and Green do notneed to re-apply.. ~ ~ ~ _ Below is your preliminary estimate of county taxes for 2011 (after reassessment), compared with your 2010 (current) county taxes. A total estimated tax profile (county, municipal, school district) is available online. See our webpage, www.ccoa.net. Click under "Reassessment" in lower right of home page. Current 2010 County mills = 2.579 Adjusted 2010 County mills = 2.074 $ 503 2010 COUNTY Tax BEFORE Reassessment. $ 532 2010 COUNTY Tax AFTER Reassessment. (see reverse side) 5c ~,~~~:4 ~ , r ~~., 1 METRO BANK March 30, 2012 Susan E Lederer 5011 Locust Ln Harrisburg PA 17109 3801 Paxton Street Harrisburg, PA 17111 RE: Estate of: Mary C. Hoover Tax Identification Number: 172-26-8170 Date of Death: January 6, 2011 888.937.0004 mymetrobank.c:om To Whom It May Concern: This letter is in reference to decedent account information you requested for the individual listed above. We are able to provide the following: Account Type: Checking Account Number: 512001975 Date Opened: 06/14/1985 Date Closed: 09/28/2011 Primary Owner: Rayallen Hoover Secondary Owner: Mary C. Hoover Date of Death Balance: $2139.79 Account Type: Checking Account Number: 536934508 Date Opened: 04/25/2005 Primary Owner: Patritla R. Hoover Secondary Owner: Mary C. Hoover Date of Death Balance: $1236.02 'Mary C. Hoover is no longer on thls account, as of 10/06/2011 Account Type: Checking AccountNUmber:538086877 Date Opened: l2/28/2007 Primary Owner: Mary C. Hoover Secondary Owner: Cynthia S. Drop Date of Death Balance: $110.68 'Mary C. Hoover is no longer on this account, as of 10/6/2011 METRO BANK 3801 Paxton Street 888.937.0004 Harrisburg, PA 17111 mymetrobank.com Account Type: Checking Account Number: 512038647 Date Opened: 06/07/1988 Primary Owner: Andrew 1. Hoover Secondary Owner: Mary C. Hoover Secondary Owner: Tara L. Hoover Date of Death Balance: $2575.47 *Mary C. Hoover is no longer on this account, as of 10/6/2011 Please feel free to contact me at (717) 412-6122 if I may be of further assistance. Sincerely, /%%~ ~' Diana Reynolds Metro Bank Support Associate/Deposit Services ror 0 , .,a call (216)636-7400 VENDOR NAME: HOOVER MARY VENDOR NUMBER: 99973791 REFUND FOR OVERPAYMENT ON PATIENT ACCOUNT - FOR INOUIRIES: CLEVELAND CLINIC X668) 621.5386~OR (216) 4456249 55415@60 REF O5f11f11 15,00 0.00 15.00 TOTALS 1'5.00 0.00 15:00; REMOVE DOCUMENT ALONG THIS PERFORATION ~" Cleveland Clinic useaN~ ~ °~°' 4801~B~ec1av10eRmd 9~ ~ Vand+u N1anh~ ~ Cheik.0ata ;-. ~. ~. Fheck Nuill7er 0 Maa code R1S25 Inaepeudwee. oelm 44131 999723791 05l12M~ ~ 3227548 S smwF7FTPEN aND 00/x00 ?'tmm ~ ,Y ~• 00 • HOOVER MARY ~ ~ ~ a.~ +~ PAY i0 THE M93ECHANICSBURCaDR PA 17050 OROER OF ... - .. ' .. .. """'~?2754811' F:04 2 20 50 38": i30iLL6730i371a '~' NOLLtlMOdtl3d flNO~tl eO1S S1N1 tltl31 ONtl 35tl3tl6'OIOi N3N1 ,,, '~ 1Stltd S3fl03 3615 3AOW3tl ~~ ~_~I "'X USPOSTAOE)~wInEY 0 ~~a `j Cleve{and Clinic ~ , ~ ZI 73' $ ~ }oa 02 t11 6801 Bn:chville Road Ste 20 8001362550 MAY 73 Mail code RIL75 Independence Olio 44131 d HOOVER MARY 837 RIDGEWOOD DR MECHANICS9URG PA 17050 3ZZ7548 i f~~~ ~=~ ~I;a 'iR~t,~li~,lMi~l61,~,1d111~1„1,A,i~,,,iilll~~1~1111i ~~~,ti~ E, l ~-z-.-( 3 ~ pennsytvania OEPAPTMENT OF PEVENOE REV-i62g EX (04-11) Enclosed, please find your Property Tax/Rent Rebate check, funded by the Lottery and revenue from slots gaming. Some homeowners may receive a larger rebate than requested. Based on where you live, income and/or property taxes, you may have qualified for a supplemental properly tax rebate added to your regular rebate. In addition to funding the expansion of the Property Tax/Rent Rebate program, revenue from slots gaming will provide genera( property tax relief again this summer, further cutting school property taxes for millions of homeowners across the commonwealth. The Property Tax/Rent Rebate program is one of many benefits the Pennsylvania Lottery provides to older Pennsylvanians. Ours is the only state lottery that designates all proceeds to programs that benefit older residents. You may be familiar with other programs the Lottery funds, including; PACE and PACENET, our low-cost prescription drug programs; free and reduced-fare transportation services; long-term living services; senior centers; and Area Agencies on Aging, All of these services are part of our commitment to ensuring a healthier, happier life for you and all Pennsylvania's older residents. If you have questions about this check or your rebate claim, please call, toll-free, 1-888-222-9190. s Note: You will automatically receive a Property Tax/Rent Rebate application in the mail early next year, °'"° ~~,'m """ ;.HOLD DOCUMENT TO LIGHT 70 VERIFY WATERMARKS 00000 002 ~ 018 I 070211 12040024 723349 007619 6O 274 .,g5 64528230 :313 ODC FUND DEPT I PREP DATE VOUCHER 4VARRAN' ID ' ' ~ "•gHECH NIJ7dBER FUITON BANK ~ c ' (rG / i~ . LANCASTER, PA ~ ~• ,' ~ ~ ~ \~ ~i .~- ' " ', ~ _ 07/19/2011 VERIF1CA710NAVAILABLE-"POSITIVEPAY"PROTECTED ~- ~"~~~ DATE PAY ONLY[/®~~ VOID AFTER 160 DAYS TO THE ORDER OF MARYCATHERINEHOOVER ~ ************750.00 DLN 107010237310 REV REBATE CYNTHIA DROP °' 837 RIDGEWOOD DR MECHANiCSBURG PA 17050.2229 ° ~ f' ~"~ L,JIL„III,,,FLI,iI,,,,,LL,IEI,dJLI,~„ILLF,I,~LiI : , /"/ ~V TREASURER OF PENNSYLVANIA 11'6452823011' ~:03L302748~: 1219 538476• ., c c c i Nyy C,IlIysler 1 own ~: t/ountry SX iVllnlvan Usea l;az Yrtces -Kelley blue book Yage 1 of 3 ~i^u car -:~alua`s or r:•ata; r; ' home ~ rar values ~ cars for sale ~ car reviews ~ kbb top picks ~ resear^.h tools i Popular ae KBB.eom Ph'OGRE7J/tlf ~ ,.. Weer rca.. - We make it easy nP ca€e 1 _..... to compare rates and save. J to Cnoiest cars ur;Cer -.. I $1H,OU6 Here .~ Car Valu2s ~ :tl /slcr . 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CalcWale younranth;Y DaYr`eni Y I want extended vehicle protection s CrtR a frn extentleL warranty p~a.::c Top 10s b News Compare This Car • 10 (AUles[("a r, under 5l&,oUO-?Uti 1999 ChryslerTown 6 Gauntry 01p'Ihm9s Pmm Small Cars: Four new... Engine: VC:, ,4.J l7ier • TUp 10 Family Can; of 20.1 Transmisslon: Au;ome0r • flue Grea[ tar rXals ._... ~MO;pS$s Pnm, My Fecently'viewxl My >aretl:alfearl MUreaaews F:Y'.+He (che.1J1'i S;Jn In http://www.kbb.com/chrysler/town--country/ 1999-Chrysler-town--country,/sx-minivan/?ve... 9/20/2011 r METRO BANK March 30, 2012 Susan E Lederer 5011 Locust Ln Harrisburg PA 17109 3801 Paxton Street 888.937.0004 Harrisburg, PA 17111 mymetrobank.com RE: Estate of: Mary C. Hoover Tax Identification Number: 172-26-8170 Date of Death: January 6, 2011 To Whom !t May Concern: This letter is in reference to decedent account information you requested for the individual listed above. We are able to provide the following: Account Type: Checking Account Number: 512001975 Date Opened: 06/14/1985 Date Closed: 09/28/2011 Primary Owner: RaYallen Hoover Secondary Owner: Mary c. Hoover Date of Death Balance: $2139.79 Account Type: Checking AccountNUmber:636934608 Date Opened: 04/25/2005 Primary Owner: Patricia R. Hoover Secondary Owner: Mary C. Hoover Date of Death Balance: $1236.02 'Mary C. Hoover is no longer on this account, as of 10/06/2011 Account Type: Checking Account Number: 538086877 Date Opened: l2/28/2007 Primary Owner: Mary C. Hoover Secondary Owner: Cynthia S. Drop Date of Death Balance: $110.68 "Mary C. Hoover is no longer on this account, as of 10/6/2011 ~'i BANK 3801 Paxton Street Harrisburg, PA 17111 888.937.0004 mymetrobank.com 3 Account Type: Checking Account Number: 512038647 Date Opened: 06/07/1988 Primary Owner: Andrew 1. Hoover Secondary Owner: Mary C. Hoover Secondary Owner: Tara L. Hoover Date of Death Balance: $2575.47 *Mary C. Hoover is no longer on this account, as of 10/6/2011 Please feel free to contact me at (717) 412-6122 if I may be of further assistance. Sincerely,_ v~~ ~ ~.- Diana Reynolds Metro Bank Support Associate/Deposit Services 70:L'~ 2170[1 0402 634 9140 - $11 5 ~ . ~- US POSTAGE ~. PRIORITY MAIL ~: o»vaosaenas mae 0 4 p ~• , ,••- ~ ea t+J ^..i ,V ~ pp.. L L fJJ F` ~7~ ~ . b ~~ , ~ ~: ~.~ C Ca ,..~ --~- ~J I ~~011 Locuss Lane Harrisburg, PA 17109 TO Register of Willis Cumberland County Courthouse 1 Courthouse Square Carlisle, Pennsylvania 17013 counn~ m oesHnamon: /~+dsds~etlon: il/11~11~~11111~ PS00000000013