Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
07-17-12 (2)
1505610101 REV-1500 Ex (°1.1°' enns lvania OFFICIAL USE ONLY PA Department of Revenue PEPAA,ME YF Bureau of Individual Taxes ~ ~° County Code Year File Number PO BOX 28o6oi pINHERITANCE TAX RETURN ~ ~ / ~ © D ~ ~ 7 Harrisburg, PA 19128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY /~j~ ~D 9~9~ DS l~ao ~ o oz /~/9Z~ Decedents Last Name Suffix Decedent's First Name MI D'Ro~~'K~ 1/I ~/,~N /h (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Z`~ ~U~~kL- ~D BF.QT Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE a. D 9 2 2 0 3 0 8 REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Return p 2. Supplemental Return O 3. Remainder Return (date of death p 4. Limited Estate ® 6. Decedent Died Testate (Attach Copy of Will) O 9. Litigation Proceeds Received O 4a. Future Interest Compromise (date of death after 12-12-82) ~ 7. Decedent Maintained a Living Trust (Attach Copy of Trust) O 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) prior to 12-13-82) O 5. Federal Estate Tax Return Required ~~~have nod' been ~.bb to find one anywticrte. 8. Total Number of Safe Deposit Boxes O 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ~~,9-~c~S ~ SH~~~~s ~~~ ~~7 7~G'oZa9 First line of address 6 C[. ousF~ ~Zo~~ Second line of address N ~ A- City or Post Office State ~~CHA-N/CSBUQG ~A- ZIP Code REGISTE~F WILLS US~NLY O N 'li t""' © „~ r i-i C y . C7 G "a C C ~ ;-, ~ , --~{~j --, Zs'pATE FILED C' T ..T 1 /7~SSt73S'~ Correspondent's a-mail address: C13~Sh /C;~C/S3(g7Comcasfi nef Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based °n all information of which preparer has any knowledge. XGNATURE -~ ;~ ~I J~ESPO~ SIBLE FOR FILING RE ~ / ^ DAT~~3/~ SkNATIy~OFA~RE1~pTHER Q R R I ADDR((E//SS// eH,A'/ZGLfS ~ cSHIEZ,D~S 1505610101 ~~ DATE user lid, Csbury, Pik /7a PLEASE USE ORIGINAL FORM ONLY Side 1 1505610101 J 1505610105 REV-1500 EX mber ty N u ent's Social Securi Deced /~ /, Decedent's Name: ~~ ~//Q~ ~, ~1,U1 6 UP/l E ~ y p g ~ / ~ Z ~ / O RECAPITULATION 1. Real Estate (Schedule A) ........................................... .. 1. • 2. Stocks and Bonds (Schedule B) ..................................... .. 2. ~ • 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. • 4. Mortgages and Notes Receivable (Schedule D) ......................... .. 4. • 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)..... .. 5. , (D S ~ • O r7 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. • ~ 7. Inter-Vivos Transfers ~ Miscellaneous Non-Probate Property (Schedule G) ®Separate Billing Requested...... .. 7. a, Jr ~ 7 ~ 7 ~ 7 8. Total Gross Assets (total Lines 1 through 7) ........................... .. 8. `~ 5 7 3 9 7 • oZ 7 9. Funeral Expenses and Administrative Costs (Schedule H) ................. .. 9. g' ~ 9 7 . 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............ ..10. • Q D 11. Total Deductions (total Lines 9 and 10) ............................... .. 11. ~ f7 ~ 7 . 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. a '7 ~ ~ ~ q 7 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 13 © 0 an election to tax has not been made (Schedule J) ...................... .. . • 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. a' ~ ~ ~„ 9 9 7 J TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 ca>(,.2> X .0~ y 3~ a y. s 9 15. . gy p 16. Amount of Line 14 taxable at lineal rate X .0 ~S ~ Q ~ ~f 7 S • / ~ 16. q ,2, j 9 • 3 17. Amount of Line 14 taxable at sibling rate X .12 Q ~ 17. • Q ~ 18. Amount of Line 14 taxable at collateral rate X .15 ~ ~ 18. • 0 D 19. TAX DUE ...................................................... ...19. '7 a.~ 9 3 8 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 1505610105 1505610105 J V~ v~ an Q'~ot~~2e ~: ~-d ~~~3//Y REV-1162 EX{11-88) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIpUAL TAXES DEPT. 280801 HARRISBURG, PA 1 71 28-0 801 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT (V ~, C D ~ 1 5 631 O'ROURKE LORI V 418 PINE ROAD MT HOLLY SPRINGS, PA 17065 ACN ASSESSMENT CONTROL NUMBER Iao ESTATE INFORMATION: SSN: 194-zo-9899 FILE NUMBER: 211 1-0887 DECEDENT NAME: O'ROURI<E V(VIAN M DATE OF PAYMENT: 02/ 27/ 201 2 POSTMARK DATE: 02/24/201 2 couNTY: CUMBERLAND DATE OF DEATH: 08/ 14/201 0 REMARKS: SEAL CHECI<# 1 136493988 AMOUNT 101 ~ 5183.51 TOTAL AMOUNT PAID: INITIALS: HEA RECEIVED BY: 5183.51 GLENDA EARNER STRASBAUGH REGISTER OF WILLS TAXPAYER BUREAU OF INDIVIDUAL TAXES pennsyLvania NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE REV-1548 EX AFP (12-10) ~------ PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON HARRISBURG PA 17128-0601 JOINTLY HELD DR TRUST ASSETS DATE 11-14-2011 ESTATE OF OROURKE VIVIAN M DATE OF DEATH 08-14-2010 FILE NUMBER 21 11-0887 COUNTY CUMBERLAND SSN/DC 194-20-9899 ROBERT OROURKE ACN 10172054 418 PINE RD APPEAL BY DATE:O1-13-2012 MOUNT HOLLY SPR PA 17065 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS E~ REV-1548 EX AFP C12-10) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 11-14-2011 ESTATE OF:OROURKE VIVIAN M DATE OF DEATH:08-14-2010 COUNTY:CUMBERLAND FILE NO.: 21 11-0887 S.S/D.C. NO.: 194-20-9899 NOTE: TO ENSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WACHOVIA BK NA ACCOUNT NO.: 3083379261002 TYPE OF ACCOUNT: CX)SAVINGS C ) CHECKING C )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 01-01-1972 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 2,390.06 X 0.500 1,195.03 - .00 1,195.03 x .15 179.25 PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID C-) AMOUNT PAID INTEREST IS CHARGED THROUGH 11-22-2011 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM ACN: 10172054 ~1r,~ : ~i;s i lem ,'S /lokl ~~iI1 No_ /OG/' l~v~ftc/Q~~J~Yi! TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE 179.25 INTEREST AND PEN. 2.82 TOTAL DUE 182.07 + IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~ IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FDRM FOR INSTRUCTIDNS. ESTf}~ off' D ~OUQKEr !//~/~•/IJ F'/GENO• ~~-/l - D~~r7 _I /NryE,P. 7iszX ~CuG.¢-T oicl ~SSFT~ ; __ std E '6s~. ~~ ~ Skb~GCt ~ (f~tLY` D I/G/' ltJi~~l in~v "Tru s f•) I SChcd G. Ir~K~ /asset : ~s 1, z, 3, ~ s~leclG: n^on-Trrrs~ ~sscts ~ ~ea/F~fafe ~/ 33, 7~ 0. °° ~ .¢n~u-lF~ -Cory ~~rcrlle ~79,17f~, ~3 ~• m ~ ~ ~anK ~s . l tlau~~i ~r ~ ~T~~ I '~ ~~) ~iV~2~ /3, 33D.6,Z ¢ S. r¢nnu~ry-t~Co~' Gii~arr,~ ~757d•d~ 6 . /IpiSC. ~~I~oda _ ~ ~ .S~fS. 7S ~ -ToT~ _T/h1ST /'SSE7S /S.o~ ~,57~. S~/o Sew N ~%du cha ns -- 9. o y7, ~'y ¢ /~{ / 9,Z <ilef princr~a~ ~a~ancc ~ C'~d,~' $5.7 Fa~}~r ~Sclted k) ~ / , X D. ~~~ 99 ~/~" %~tist e~c/`i- ~rfu-/y~" i 7~cre ~i~, ~moanf sab~ct ~ v ~ fax ~`~f3, ya ~ aS9 /¢~ok nt s~,b~e~' ~ ~/ S~a v ~ ~ C.~ ~n~u;~~ `z 9, ~7~.73 Rcma;-~de~- ~~. ~2s 700.4 t add, ~7s. ~~ !/glue ~ ir~er bal~.nce ~~ ~e+nKLihc~er ~en~ci'Qry Lori Y. G~~ou rl~e ~ ~l, SS a. 4~ ~S; Sd`'~. S1 ~) aS, ?oo, ~F l ~okbl~ ct~uk ~: ne.~ `1~'~~~ ~a`f$, a9Q.73 ~ l/1~1~E71~T3' G`•dDr!/ l,4/~-- Doff-TiS~ D~ ~//vG~~ ',,, DiPou~Pi~F ,9~~ ~~/~ ~3-cTu/~ l/~/~-Tio~t/ '; s~E ~YOC~« Ti2uST ~~c 7: !. D~ -' w~,'~! ~e~s ~~ ~ f~~` Q // ~~ir'~c~Y ~h~~r/~ ~ ~e ~us,f were ~ ~ a!/ocaf2~ ~ an.c~ ~c%~ ,'~~ ~anxfe ~i~res ~ 6he ~Kiitl ~ ~ir'~t1i1 ~ D ~aurke ~J,Qre. ~-- l~ :s secr~on ctr~" ~'~7es y~~ et~i ~ar~~ 7S^usf ~~tie w2s ~o C~ C~o/1~70~ ~ !/~1~'iolfs llSSGys ~ /rlclua~~g !//~ ~[j1 S one-~ial~' ~YZ~ j~f~resf i~~~~nf/ hel~~rd~cr~ s,~-rte ~ >~ ~~~f /mss ------ o/l e-~141~ ~/z,~ ~~ f~ vQlue o~' f~c rCS.~G?f~~/ /'eQ~ ~°.SfQ,fe :s G'o/JS.de~°~1 ~ /' 1 ~~ ~ ~if~Q~ls ~ar~T -~t~° CtS i7' i7 /,c.~"e S~ny~e ~lamt /~ro~cr~ !~r /1Z0~/f/'Qc~Glc~ ~~l/'aJDS2S_ ., ~~' SFF ~FYDG~A~C~ 72usT .S~'T. 3 03 ; ~~s ~~v.~s Q ~ir/~ '., @la ~o ra f J`^C'~18 D~ ~ r i nPa" G~i vi S ios~ /i7 ~b ~ l/^cL~ f' r 5~ ~~C~.~~~us~e~1~. l~i.'s ~s o~ a,~sdlu~~i ito ~ie~t~ ;~ ~e D ~/~ourkes Si~rCe ,~i~r es~~e is Biel// 9e~~J ~/~ /~'era,~ .~ / f P~57~1e T/1/P,Sholc~ ~ a rcSUlf ~K %s `10 {~~`i~a~ c~`ea~uc~a~t a -~~d,-~ ~ss~~y ~~ ~ ~~~,~- ~ti~~~,- y ~r~s~ ~,~~ ~ ~~~y ~r ~ rt c~c q~ Gv~~~t ~j'/'~ . D ~~~Gtr~e s Dile -~a~~ (/2~ ~S~t ~ r~ peg /~PIfS ~ SE' e T_ .~, 0 4~ : T .'s G~ret~if She /r~er " dare ;~ hela/ ~~' ~ 6~e~'t ~ Girt Q'~1QU~k~ . Ts ~u5f ~Com~s irre~o~~le ~ u/1a,/,YIP~?d~/o%. ,ke ess~nc~, ~~e.~-~" ~----~ Dj~owr~'~~ ~S l~ Surv,/,~ oze~o~ or Gr/~n~r' Gf ~ /~uSf ~1/~S < << ', ~~IGf~c~ l-^usf ~rtc~uc~rt~.q U/l~i~ns ~~-`1a/-~ ~ C~`id~ d '; res i Bch via/ .~ca/ e~fa fi . J /t~!`xr' ~i~15% ACT. y.0 ~," ~o~ ~ ~e~~ ~ ~ l,`~ ~•2 ~?CPL~-N~¢-TDrf~ ,~ !o ?~JYI~S/D/I/ ~ 'FP1YI,GVYI~L, t ©' ~Dtti f ~'el ~ Gf Ss~~ ~ ~ r1c '; /rlfC/'~.SZ a7" viYi~{rl /1'1- G t~ourke.~ a.r~ ~ Y~mcunc~er ~'-~~'~a.ry , ~. D'~cour Kcs ~/1Lr li l[ CGI, ;lu d, n~ / ~- oil-l~~-/~_~_p~Z~ ~e. ~7~ G~ o ves' Ta l uP. X15. D'~mt!/'.~SeS ~af~ D~ c/'C~d~1 Lvlts /~tGq!!sf ~`/; 20/D . %7~ C'urn~.rland !, ~ ~a.ec ~SSmGrJ~ ort ~cc rep/ ~v„r~u-~y t/~t'u2 its ~ ~1a~f DD -~ f , WriS ~z~~ d~• /~ ~°urxber~axd ~acc,~ /ylu/fib/.er ~GI" ~" fi",rl1e Gt/aS !, Z S, ~~ ~ia~ge over fv a /ylu /~~/ier /. oo Wus net made e~~'ve ~t~ % ~TT~n. /, tot t J ~-s~ ~lo,~ cep Y aE l o~i rel~~an~' ~~tinoh /eve/ ratio sheets a~ >~. L'ow-s~, ~SeS5tlaCn~• c~a~ a~icclu~1 a 14, 2~D. oo X ~. ZS = ~~(1 SoO, o0 one-hQ/~~yZ~ ~°,~®~ = ~! 3 3, 7sa, oa '> ~e% ~C~ari~~ f~RIGiES ~nbu-t D',~o~rke, ~ l,~'c f~nGnt, was darn ~o~./~ /~Zt l-l~s w,~e, ~,'Y~an, d~'e ~/ o h .~vcgu sf' /~ ~ ~ ~ • ~f ~c ~ii~re ~ hCr ~CA~ he Was 5~ ~~ $~ y~arS ~ C yC, Nowetr~r, !/,Yaps '; fat ~ a~euf~ /I?ade die ~losesf ~c/c B~ ~Daerf' ~r ~~Jua/~ia~ .: ~Ur~Jo Sep ~tl~ e g ~, / ne Q~G{vfAt~a/ '7ztG/n/^1 Glre mere /`vrC as ~d~l°w.r; 30 73 ~ D. /// 9 9 ~ ~d O, ~'~ ~o / . ~e rfi'on 7sZ0 ./'ov, ides {vr ~, ~a lD , ~ee app~o~Or~ of e~fries o~ Se/icc~ulc k ~~i....s as ~ / 1(/ ~ V ~~='-K ~J ~~ ~0~0 ~ ?dj 2 REALTY TRANSFER TAX June 2010 ~ Pennsylvania 2009 COMMON LEVEL RATIO DEPARTMENT OF REVENUE REAL ESTATE VALUATION FACTORS The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2009. These factors are the mathematical reciprocals of the actual common level ratio (CLR). For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted from July 1, 2010 to June 30, 2011, except,_as indicated below. The date of acceptance of a document is rebuttably presumed to be its date of execution, that is, the date specified in the body of the document as the date of the instrument (61 Pa. Code ~ 91.102). CLR CLR CLR COUNTY FACTOR COUNTY FACTOR COUNTY FACTOR Adams 4.22 Elk 2.52 Montour 1.23 Allegheny 1.16. Erie 1.22 Northampton 3.14 Armstrong 2.77 Fayette 1.23 Northumberland 4.12 Beaver 3.35 Forest 4.26 Perry 1.44 Bedford (1) 1.00 Franklin 8.13 Philadelphia Berks 1.43 Fulton 3.44 Pike 4.90 Blair (2) 8.43 Greene 1.18 Potter 2.55 Bradford 2.94 Huntingdon 7.58 Schuylkill 2.40 Bucks 9.17 Indiana 5.68 Snyder 5.03 Butler 7.30 Jefferson 1.86 Somerset 2.81 Cambria 2.82 Juniata 5.88 Sullivan 1.48 Cameron 3.08 Lackawanna 5.88 Susquehanna 2.92 Carbon 2.72 Lancaster 1.33 Tioga 1.36 Centre 3.46 Lawrence 1.18 Union 1.29 Chester 1.81 Lebanon 7.04 Venango 1.07 Clarion 3.80 Lehigh 3.11 Warren 2.94 Clearfield 5.29 Luzerne 1.00 Washington 5.71 Clinton 1.03 Lycoming 1.21 Wayne 1.39 Columbia 3.69 McKean 1.18 Westmoreland 4.33 Crawford 2.78 Mercer 2.92 Wyoming 4.57 Cumberland 1.25 Mifflin 2.12 York 1.25 Dauphin 1.42 Monroe 6.33 Delaware 1.56 Montgomery 1.78 (1) Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2010. (2) Adjusted by the Department of Revenue to reflect an assessment ratio change effective January 1, 2010. * Philadelphia - To be Determined ~~. yy 1, ZD11 - I , °° C~ factor.not.doc s Pennsylvania QTY TRANSFER TAX January 2011 ~EPARTMENTDFREVENUE 2009 COMMON LEVEL RATIO REAL ESTATE VALUATION FACTORS The following real estate valuation factors are based on sales data compiled by the State .Tax Equalization Board in 2009. These factors are the mathematical reciprocals of the- actual common level ratio (CLR). For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted from July 1, 2010 to June 30, 2011, except as indicated below. The date of acceptance of a document is rebuttably presumed to be its date of execution, that is, the date specified in the body of the document as the date of the instrument (61 Pa. Code § 91.102). CLR CLR CLR COUNTY FACTOR COUNTY FACTOR COUNTY FACTOR Adams (3) 1.00 Elk 2.52 Montour 1 23 Allegheny 1.16 Erie 1.22 Northampton . 3 14 Armstrong 2.77 Fayette 1.23 Northumberland . 4 12 Beaver 3.35 Forest 4.26 Perry (3) . 1 00 Bedford (1) 1.00 Franklin 8.13 Philadelphia . 3 13 Berks 1.43 Fulton 3.44 Pike . 4 90 Blair (2) 8.43 Greene 1.18 Potter . 2 55 Bradford 2.94 Huntingdon 7.58 Schuylkill . 2 40 Bucks 9.17 Indiana 5.68 Snyder . 5 03 Butler 7.30 Jefferson 1.86 Somerset . 2 81 Cambria 2.82 Juniata 5.88 Sullivan . 1 qg Cameron 3.08 Lackawanna 5.88 Susquehanna , 2 92 Carbon 2.72 Lancaster 1.33 Tioga . 1 36 Centre 3.46 Lawrence 1.18 Union . 1 29 Chester 1.81 Lebanon 7.04 Venango . 1 07 Clarion 3.80 Lehigh 3.11 Warren . 2 94 Clearfield 5.29 Luzerne 1.00 Washington . 5 71 Clinton 1.03 Lycoming 1.21- Wayne . 1 39 Columbia 3.69 McKean 1.18 Westmoreland . 4 33 Crawford 2.78 Mercer 2.92 Wyoming . 4 57 Cumberland(3) 1.00 Mifflin 2.12 York . 1 25 Dauphin 1.42 Monroe 6.33 . Delaware 1.56 Montgomery 1.78 (1) Adjusted by the Department of Revenue to reflect an assessmen t base change effecti ve January 1, 2010. (2) Adjusted by the Department of Revenue to reflect an assessmen t ratio change effect ive January 1, 2010. (3) Adjusted by the Department of Revenue to reflect an assessment base change effecti ve January 1, 2011 factor.not.doc ,}B Result Details Detailed Results for Parcel 40-30-2642-029. in t DistrictNo 4U Parcel ID 4U-30-3642-029. MapSuffix HouseP[o 4 18 Direction Street PING RUAD Owned O`ROURKF, RUBI:R"1' & VIVIAN M C/O R[:VUCABLE LIVING'1'KUST PropType R PropDesc LivArca CurLandVal ~ 85000 CurlmpVal ;~ 129300 CurTotVal 214200 - CurPreNal ~,~ Acreage 2.00 CICrnStat TaxEx 1 SaleAmt 10 SaleMo U I SaleDa 23 SalcCc 20 SalcYr U3 DcedBkPagc 00255-02369 YcarBlt 1958 HF File Date IU'20%2004 HF_Approval_Status A Page 1 of 1 he 20 ] 0 Tax Assessment Database IYr{ ~SSMt ~I/~ ~ a~~o http://taxdb.ccpa.net/dctails.asp`?id=40-3U-2642-029.&.dbselect= l 10/4/2011 REV-1500 EX Page 3 File Number .Zl - ~ ~.- Q c~O 7 Decedent's Complete Address: STREET ADDRESS CITY ~'1 ljl a /1 /1'l. y/$ ~;ne ~d. STATE n~ Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest ~ (1) l~z3. S"D _-- Total Credits (A + B) (2) (3) ZIP 17~~< f ~, Zl~. 38 --f1~3.SD + ,~ o~,2S 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) ~ ~~ / . ~~ Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................... ...... ^ b. retain the right to designate who shalt use the property transferred or its income : ...................................... ...... ^ c. retain a reversionary interest; or .................................................................................................................... ...... ^ d. receive the promise for life of either payments, benefits or care? ................................................................ ...... ^ B 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ........................................................................................................ ...... ^ 3. Did decedent own an "intrust for" or payable-upon-death bank account or security at his or her death? ........ ...... ^ 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? .................................................................................................................. ,,~~yytt ...... ~I ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116(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)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-15D8 EX * 11-97) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF ~ FILE NUMBER D IQvurk~, !lidia~l n1• ~/- ~~- X8$7 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~ ~ 17-a~,m and Cn~agelmen~ ~j , n~ r$oo. o0 ~_ CQSYt i n JQ~ I banK- ~ ~ S Q. Do TOTAL (Also enter on line 5, Recapitulation) I $ ~a S ©• p0 (If more space is needed, insert additional sheets of the same size) REV-757° EX+)1-9J) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE G INTER-VIVOS TRANSFERS ~ MISC. NON-PROBATE PROPERTY ESTATE OF , FILE NUMBER This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIRRELATIONSHIPTODECEDENTANDTHEDATEOFTRANSFER ATTACH A COPY OF THE DEED FOR REAL ESTATE . DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION FAPPLICA9~E TAXABLE VALUE '. one-h4~F inferGSt ih A// 1~raf C~er1`•t.rJ o~ land ~d ~+e i/r~p~ove~l~als f~ereon er@~~cd ha,virlq a~Yl ac~c~re3s ~~ ~f/8 ~/~~ II WQ~, ~f. f~o!!y Spr~n ys, C'k~, b.~r- Icr~,~ C'oun~, ~cnn s~I vuM.tq . (See de fQ,"/ec~ P~r~ /art A~ioh as /v ~ :l'; si ors tt~ltu/ QG~ilari'a / C~a/Ca /a fi o/~s a' $ - ' ~ r1/I`ache~) i 33,75D. lo~To -- o 33, 7SD. . (.see Go~ s~ deer. ih~v !~i-us~' ~ ~ ~rr~s~' doCU/Yle/tf' 4ftaclec~ hcr~"D~ =~. 0/-B-/ja/jr i/Jfzrtst %h ~ lh~lol~/iily ~o Q.GtoccAfS Qt /~ y i ,3an,e: ~Nofc ~ctu accorrn~ a~ ~,'s ftR/ 4/tc/ Cvd~n~td h+ ~ Oritiina/ ~r-u s f /'lei's as bt•:rg ~^ans~re~Ointo /~lci fi~asf) ~f/.~ ~heQ~'n~ .~cCo kr~t 65Y/~f ,Z~f1 a j° Gn~r-t ~alhG o~ d.a d. - ?, 3Sd. /~. As ptr eno%. ~ 1, /79 06 /oo~o .--p - ~/, /79.0(0 Q tce,rn~any;n~ ifC~i No. / ¢,(orYe, Or/L -/~l~ is ~Jk t in Crew:f ~S/it//ti /i'lfs~, dom. (~J Sarin~rs .~etou~~ /SOD~{aorf Sao (o S8 Cy/frC /a/ue Bn d. o d. -¢a6~ 6 4/. 23 ~ ~ Sec .t~jo/ail . anal Cross-~c%~'cKCC tai (A~a+Giove 13 330.62 loo~o ~-o -- 1,3.33o•(vZ / (See /a/aa/iep ~e~er a~adual) 3. We/%s ~~o, /iirMGr/y ~/.~~/tov:~r ~a~K, ~t,,~%~~s ~. Nv. 30$ 337 9.2(0 /oD2, hc/d as ~v,~rt~t ~ TrHSf ~itfi~e ralc~ e., d.o.d.= ~a,39o.ob see Ilan. t~itR CrDSS-re(uencG !M o?•~ll~tbsvt, ~l, X95, 03 loot, -- o - f ( o ~ /¢S ~L (6eQ ~Q~Ka~jeh ~Gpcr Qf/gc/iedJ , , . CSce Cohfrlua-ion s/tee~f a7~aclu9/ TOTAL (Also enter on line 7, Recapitulation) (If more space is needed, insert additional sheets of the same size) ~a~ ~.. ~ x NEJ. G, Cenz~al- ~ST_ ~ p"~ourlS~> Uw.an /yI. ~"/c~ 9vo, _ ai-//-D~~ `F I_ ~~ar --TKSt L, f e 1r~sur Co f~jJ/!Kl ~ ~Onfracf /Yo, _ ,~~? Ooo/ /0 9 /93 F _ ~ int ~LIuS. doa/r~/KC= 79, /7Y.7.~ l0Q po ~ 1~~ ~ `~a/~ /~ r~l~ er _~ 7~ /7Y. 73 (.See ra~ya~io4 ~~r lfffalfi2t/) ~~a 6le f~ Lori D~G~otlr.~~ , _ G~2k 4/7 fer or c~eL'e%i1 t °3- /~~.~cf~l't-~ _l/p.~S7Brr1 L~,fC J~.SHI':l'o. O/O / 07/~ SCO lsec !'o/ua,~on /ear OffA~~~) 17S7z.G~ /o0~a _ p ~7, 57~7,oB f~adl~ ~ c%c~~n/s~ h~s~anQ! ~e/f Q~/ro/~rkc ~i j Stirri /ca/ ~ her ~ - ~%sce//Q,~~oy s ~~son4/ Z-fem s ~/I0T G1eIo/19iijq i'~ C?~auyLtlcf`S / ~ie/~~/t~,,~/ fi° T u s t dccrdu,ts ~~hoh f ~ ~"qS~~ ,S~J . ~S /o o ~c G ~.3yS. 7S See YQ,~uaho~ ~~IiZ~t{~o~lS _I 1 __a~~ M8TBank 499 Mitchell Road, Millsboro, DE 19966 Adjustment Services Charles E Shields III 6 Clouser Road Mechanicsburg, PA 17055 Re: Estate of Vivian M O'Rourke Social Security: 194-20-9899 Date of Death: August 14, 2010 ~ <D/zsl~i ~ ~•~~ ,~~/ Phone 888-502-4349 F ax (302) 934-2955 October 24, 2011 Dear Sir or Madam: Per your inquiry on October 4, 2011 please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 65414241 ~~ r~ ~' ~ '~ ~ } ~'u ~ `~ ~ ~ °~` ~°~ =~' Ownership (Names oj~ Robert ORourke (Grantor) Vivian M ORourke (Trustee) Opening Date 0428/75 Balance on Date of Death $2, 358.11 Accrued Interest $ .00 __ _ ___ Total $2, 358.11 1. Type of Account Savings Account Account Number 15004204800658 ~ ~~ i ~ ~, ~, ~ ~ ~ e ~~' ~-{ ; ~ ~~ ~' e Ownership (Names ofl Robert ORourke (Grantor) Vivian M ORourke (Trustee) Opening Date 02/07/03 Balance on Date of Death $26,660.90 Accrued Interest $ .33 Total $26, 661.23 ~rce.~ a~i~~z z o , 0 ~ ~ ~ ~ O ~ K I °x E G ~ R~ ~ ~ ~ a. ,, O ~s ~ ~ S C-`- n ~ ~ ~ ~ ~ S :n C w~ C~ O 7~ C ~ %) ~ ~' x ~ ~~ ~ a ~ ~ ~ 'a ~ . o~ oo~o ~'o c w ~° o~ ~ ~ 7~ o o o `~ ~ ro a ~ a' Z G ~G O - ~ .~ O n A ~~ S i ~ y NO ~ ~ n . x ~ ~ O ~ ~' ~ w ~ G '~ c ~ ~ '~ a' '~ ~ r ~ ~` C ' o~ r+ S. p [D rU-~r ~ • • o ~ .r, ~ 04 ~ a ~ ~ ~ ~ r~- ~ (D n (/~ (~ O ~ ~ w' f ~- ~ ~ N ~ N d fD .A a U W ~ A ~ ~ ~ N ~ „~, Q` O ~uD p~ N ~ N ~+ ~ ~ N ~ ~ ~ A f9 ~ O G z o G ~ ., ~b ~ ~ ~ ~ ~ d ~ c N o • d° G y o g a o ~''~ '. ~ Q a d ~ ~ , o o '"' w m ~ ~ ~ ~~ ~C ~ o o ~ d.~`+~ b o cn ~ w ° ~ ~,d~ ~ w ~ a ~ C a. S. 5~ ~ w ~ ~ 0 0 ~ ti ~ ~ ~ ~ ° °~ ~a ~'. ~ ~ O •.. „' ~ y 7~ ~' rh ~ ~+ ~ N ~Y ~ N W ~ ~ ~ ~ H ~., O ~ o ~ ~ '° O o ~ ~ b b CJ ~ ~ ti y O td P. X ~ ti ~ ~ n x7~ o ~O "1 N p 00 ~ ~ C1. ~ ~ ~ ~ Cn ~ iucc_ pc ~/J~/2- E uiTrust~ Life Insurance Company February 10, 2012 Charles E Shields III Attorney-At-Law 6 Clouser Road Mechanicsburg PA 17055 Owner: Vivian M O'Rourke, Deceased Contract Number: EQ0001109193F Mr Shields, This letter is being sent to you per the authorization of Lori V O'Rourke, who is the sole Primary Beneficiary on the above referenced contract. You have requested we forward the value of Mrs Vivian M O'Rourke's EquiTrust Life Insurance Annuity contract as of August 14, 2010, which was her date of death. The value of contract EQ0001109193F as of August 14, 2010 was $79,174.73. The date of death value of the contract is still intact but the contract ceases to earn interest as of the date of death. Therefore a value cannot be associated to the date of death for Robert O'Rourke, who is neither a Joint Owner of the contract or a Primary Beneficiary of the contract. Please find enclosed a copy of the required Claimant Statement and IRS W9 form for Primary Beneficiary Lori V O'Rourke to review and complete. The areas that need to be completed are highlighted for her convenience. The payment options available to Lori are a Lump Sum settlement or a Payout Option. The minimum Payout Option period is 5 years. If you have any questions, please contact us at our toll free number of 866-598-3692. r~ Sincerely, ~. John Cavi s Sr Customer Service Representative Annuity Services EquiTrust Life Insurance Company • PO Box 14500 • Des Moines, Iowa 50306-3500 •866!598-3692 ~~. NATIONAL .~~ WESTERN ~ LIFE INSURANCE COMPANY' ` October 26, 2011 Charles E. Shields III Attorney at Law 6 Clouser Road Mechanicsburg, PA 17055 Subject: Certificate No. 0101071240 Annuitant: Vivian M. O'Rourke, deceased Dear Mr. Shields III: We appreciate receiving the documents you submitted. However before we can settle the claim we are providing the options along with additional forms to be completed and returned. The Executrix of Robert O"Rourke's F.,state may elect one of the following options:: 1) A lump sum of the Cash Value of $27,572.08 as of the date of death August 14, 2010. There is no taxable gain under this option. 2) The Accumulation Account Value of $35,576.88 as of the date of death under a five year fixed period. The taxable gain would then be spread over each year of the settlement option. The cost basis for taxable gain purposed is $28,000.00. Forms are enclosed for the options listed. After the election, is made please return the applicable form along with a Form W-9. Since the death benefit is payable as of the date of death of Vivian O'Rourke, we did not provide the values for Robert O'Rourke death of death since the value will remain the same. If you have any questions, please contact our Policy Benefit Department at 1-800-531-5442 x 585. National Western Life Ins Co Policy Benefit. Department efd ~ CC: 77173 850 EAST ANDERSON LANE AUSTIN, TEXAS 78752-1602 512-836-1010 AUTOMATED VOICE RESPONSE "POLL-FREE 888-695-5001 WA7'S 800-531-5442 CLIENT SERVICES DIRECT WATS LINE 800-922-9422 CLAIMS 800-531-5442 W W W.NAT T ONALW EST ER N LI FE. COM Description Policy or Loan Number Agent or Em 1 # Account Debit Credit OROIIRKE, VIVIAN M DECD 37 0101071240 50404 27572.08 STAT INT PAYMENT 551 DAYS 37 0101071240 56602 832.51 2% FROM 8/14/2010 TIiRU 2/15/2012 CLAIM NO 227924 TAX DIST 404.59 907 DK3 GJK 820710 National Western Life Insurance Company, Austin, Texas Detach Before Depositing xis ~ `?~'-°raj'%tr/.~'s . ,.2Sf ~.-~..rt~r `^t ~i~~~ £: ~~: :~;3~;~~ ~`~ ,sue 3~ ~'~'M ~s! 1..~ ~ „r Iii if-~A,,`~ia~C3Ps'Fs.!r:~~'"`p~ ~y ,r"' ~ff~'r S; ,dj'€ % 3'~~"~r'''(: ~3.""'z ~ ti .:,~:zY~v'~ E I,' S ~k /' ~ ~~ ~i '.z~ 3 4 ~ /'~ t f/., j t I /~1~;.~ ~G.'}i ~iE ~ ~.,,/ ¢` ~^ ? ~ ~ ~3 ,.... ft ~,/~)1 ~.. ~ t /„ _ r ( ~ I~3Y 'u`~Y4 > ~~ y~4j~r,}} / >°~y. ~. Date: {32 t3-i2 :E~iitourttc , $284{~3`;~r~9 BSb EAST ANDi;RSQt~t ~LAhTR -AUSTIN, TEXAS 78752 .f 602 ' t ! VOiD AiTER 18p DAYS FRAM CHSGK DRTE ESTATE OF ROBERT 0`ROURKE Pay LORI V O'ROURKE, EXECUTRIX To The 418 PINE RD Order Of MT-HOLLY SPRINGS, PA 17065 ~L VOID OVER $2$404.59 `T.: ~~nnnv ~inTIBNJlL'`~ANK~-CIILV€~TBNTT-f=KJ1~S - n'8 20 7 ~O~i' ~: L L 3 X0009 ~~: 30 100 X084 5ii' O'~Po-cRK~' Es7~ r~ /YIISC. IDE/jSo/J/FL /~T'~V7i1g IVoT %~N~D l3y J~i9~GlGh~T~7?S off' DECFa`JE-n,TS; L!VING ,/Z oo M ~ Values Y~ V°'!"~~ ~i,7rccsf / ~ Seu.~ _Co u ~ ~ -- /h %~ra~6cr' Coreri nq ~~S O.oo r7S.~ .Z. ~CC/:,rIG/' C/I~%!'-.~~ek~,c ws~f- cuorkU ~•°o (~wN/z ~.~u¢~ _ .~~ 3 ~ 8aoks~le/~' _ f~S.oo aao T I ~hS~_ /1 ~~~''J~/t4lf~S___ ~~pp.oo_ _ ~,dD s .fdr./hiil!!l ~SVlrs~t/des _ ',Zo, eb 1%, uo /, ,6Y~FS,~i%/rer wo. oo '~/OO, o0 3. ~~ive --~a~cs~or~~~vr,~',r~~~f ri.s . no ~7, ,S~ /SC. /'of3 ~ ~'2tllS ~v~0.00 ~/D. ~ S. ,//ssarfty/ /Misc. ~.~zla~„ ~~iuls ff, je 12 s~ T6~ /llicrvwa~e 5. eo rasa /c/?DA/T moo p7 nSh14// _ ~iCSSU'.S t~D . DD ,~~ DD ~/o~,e ~s,~ s,P/~ra9 4jtarf_ ~7.SD ~`3. ~S ~ 5.~,~a// .fns/ 1.~~/es ~/m. ~v f,~Sod s. Siva// /yli/Y'n/' ¢ S, oo '~~..5?~ ~,/~ooi/! d~f .'_ f/~aR/LnJoa,i'~ ~ol~oaf•~ %sf/ ~lifa/ I`7/hZS) ~/po.oo X30, Oo ~/~~-t.~~' 1~,~Dr~Do lyl r ~/~X/~I~ l~ ~,~to~i> ~c~D.dD %D. ~ 01 ~/~SSCr (~6t`iL'~A~ c vGrJ lb • ep ~ ~ 3. f, Se~i/1 /lla~i%/~e ~e%/~ ~~s ~ pia, sv t ~~ 2 ~ D '~o%l~P,CE ~'S%Hi ~ / a~ T T/C ~~¢ ya~ue YZ Va~ke _ ti, Trust... Q _ l~ul" ~07IDGK~S _~(giQd ~~.~ ~. ~s~~G~ __ G~ ~i - ~~ La~~ ,~w~r ~~~ js~. Q~ ~7soo [/'--- ~~-- ! i/~~r r i DD .~ ~o~.S. dD 3 .l1jiS~ 7bo/s fao. oo _ Rio. ~~ --- ~ ~.,~/ Sys ~5- REV-1511 EX+ (10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF , FILE NUMBER Cl /~murke, ~i~Vian /YI- ~/-//- v~~7 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t. j~rtnera/ ~o~nt ~ Crema~~~, f,-~. ~ Atf. ~/% .SP~:~~s f.~ d o8, 98 koir•~ ~ ~. Fk ncrxl /~xa~ ism s arr~/ ~vei49es /sue . o0 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions / TrrtStEtS ~ Mm ~ SSi o nS ~/ ~ r ~B Name of Personal R/elpresentative(s) ~.oY'~ V O~~oL1 rKe Street Address / l g ~~r1G Qo~c~ City n"~t• I70/lV ~j~ State PA Zip /7b~S Year(s) Commission Paid: 2. Attorney Fees Cba~~es ~, N~~E~ds ~~ ESQ.rCS~'rm+ r 3~g,5~o• o0 3. Family Exemption: (If decedent's address is not the same as claimant's, attaUUch explanation) ~~t' p~Qp qs .- ~(~ S-Q• fl v Claimant ~[ohi v ~ ~O!!/"/~~° -- _- - ~-- StreetAddreLLss Ly/8 /'~~~~ ~bQ~ City /~L~. /~b`l S' /'/~? S State/ ~~ Zip /706$' Relationship of Claimant to Decedent /r' ~ C-^ r 4. Probate Fees (ptt~ 01-rgr-l~ 1 SSuC B1' S{-or'r CErf"r~i~tafieS ~~~• ~-'0 5. Accountant's Fees C(~etc~0-7 rlolT7+r'*+', ~ 6reencttaa.lt ~ l..o., Mec~CCnrcSbNr~ ~y~b.oa 6. Tax Return Preparer's Fees n 7. ~i~I1Q ..~'!/igti~R-1fe ~Mr/' Y`~~.~/'i1 ~S.GD 8' ,/~•ddi(/~i 0/fri~ .~u~nt ~@rfi/~CRIGS ~,~O,OD Reinrdctrse/JIc~1f ~D (~1'a~es ~ ~~, e%/s ~ ~~ ,~- ~/ro/aea~:es, ~IO~ ~91, (~°/Y i ~ eG~ /~161i ~i7AS, ~Xe S~ ~ . ~~ ~O. OD /~. Par~tiafe mf ./~dd,'ho„a/ ~c~fli c~~f~lat~ ~//S. oD (See ~'o~/S'/tuQ ~ oh ~r~e~ 4/fa~h~a(> TOTAL (Also enter on line 9, Recapitulation) $ ! ~ ~ Cf 7. S (If more space is needed, insert additional sheets of the same size) ~~ z ~/, ra i3 . ~SCN~J~. /~1, ~~~ ~.s7arr~ of D~C~oa~k~, ~%~~;qn /11, ~i~~ ~Q. ~~ ~l-o~~; ~~1~6,rfs'i/)q J C iq ~l~S~~ ~C/I fi%7E~ ~/0¢~q?r' t ~ ~~ 7. Olo ~a~v~rfi.S~ %!.q U i~t ~um ~/a~rt~ L2sr/ Toy r iIQ I _ ~7,s ©v 71- l-0llll ~y /~eSf1'LG/ ~ic c ~r- 0~7/A~pirl6j ~LtK ~iSCSS/fIC17'~ l~Lla X/ .~ 6D __ 12-02-'11 10:31 FBOM-Hollinger FH 717-486-3433 T-869 P0001/0001 F-644 Hollinger Funeral Home & Crematory, Inc. 501 N. Baltimore Avenue Mt. Holly Springs, PA 17065 717-486-3433 December 2,2011 Funeral receipts for Robert & Vivian O'Rourke Requested by their daughter- Mickey Rankin Vivian O'Rourke passed away August 14, 2010 Total Expenses 3608.98 Paid In Full 8/24/2010 Robert O'Rourke passed away August 21, 2011 Total Expenses 3777.38 Paid In Fuli 9/2/2011 If you need anything else please call, Eric L. Hollinger GLENDA EARNER STRASBAUGH REGISTER OF WILLS AND CLERK OF ORPHANS' COURT d'~ 381 C`' - "•-; 6: .: i _ a `a~ ..j~~ MARJORIE A. WEVODAU FIRST DEPUTY KIRK S. SOHONAGE, ESQ SOLICITOR REGISTER OF WILLS AND CLERK OF THE ORPHANS' COURT COUNTY OF CUMBERLAND ONE COURTHOUSE SQUARE CARLISLE, PA 17013 (7 i 7) 24C~-6345 FAX (717)240-7797 II`IVOICE Bill To: InvoiceNo: 3801 Invoice Date: 1 / 11 /2012 CHARLES E SHIELDS III Estate of: VIVIAN O'ROURKE 6 CLOUSER RD Estate No: 21-11-0887 wz MECHANICSBURG, PA 17055 Qty Fee Description Fee Total 5 Short Certificates Total: 4.00 $20.00 $20.00 ATTY CHARLES E. SHIELDS 111 06/07; 6 CLOUSER RD. 2~ ~ MECHANICSBURG, PA 17055-9735 7 ~~ Z ~-isisr~Z ' _~ Pay to the _ Date order of _._- Dollars 8 k,,. o, Citi ns Bank Pennsylvanfi~a ~/ a~-~/-~'y"Z For T~ V. ~~1,~ 1:03`60761501: 6...2.15551 24811• 254 L ~~~~ Checks should be made payable to the Register of Wills. Terms: Net 30. .~„ `~t_ ~c~p~at~7~:ft~v~4~,e`e:itt~ j?'ou"r:pdyiu~ri~-~Tharikf~oiz. VitalChek Order Receipt VitalChek Order Receipt Purchase Date: Payment Method: Wednesday, January 11, 2012 Master Card XXXX XXXX XXXX 2999 Agency: Pennsylvania Vital Records Ship to: Mickey Rankine ~ 418 Pine Road Mount Holly Springs, PA 17065 Shipping Method: UPS Air Estimated Processing Time: 7 - 10 business days 1/11/12 10:02 AM Order Number: 27743876 Pin: 297347 Item Record Ordered Qty Price Extra Copies Total 1 Death: Vivian Mardell O'Rourke 10 $9.00 $81.00 $90.00 Agency Expedite Fee: $0.00 Processing: $10.00 Shipping: $18.00 Tax: $0.00 Total: $118.00 Estimated Processing Time: Estimated processing time may vary according to the resources and workloads of the agency. VitalChek has no control over these variations or the amount of time an agency requires to process an order. For these reasons, we do not guarantee processing times. Shipping is not included in processing times. Order Status Information: Check the status of your order at any time by clicking on the 'My Order' tab at www.vitalchek.com, or by calling 866-203-2777 for automated order status information. Please be advised that if the order has already been transmitted to the government agency, we will not be able to cancel or make changes to the order. If you have any additional questions or would like to e-mail VitalChek about this order, please visit https://VitalChek-solutions.custhelp.com Shipping Information: If your order is being shipped via an express service, you may receive a tracking number by a-mail once the order is processed and in transit. You may also be required to sign for the delivery of your certificate. Now that you've ordered your most important identity document, click here to protect it. Page 1 of 2 hops: //www.vitalchek.com/receipt.aspx REV-1513 EX+ (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ~ FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 -Tbc Last ~v.%/ anyi iesfame~ t ~: res e~~~~i%a~ ~ ~ Tusfeee~Sy~ri6/,.shedL llmde~ ~Liaf- ~e~e~rp~fa;n T KSt L~!!I/PC~ /~~G ~O/Lk/'G D ~O H/'+CG~ ~( ~ /~irl.(~J~ ~~ O•oPo~~kC YCe{~O('¢~~ Li/~f~A 7~N5~, ~'Gtcc%d ~"c~. ~~ x003, a i~(e ~Sq~~1 7~st, ~, .sect. 1.06 sets fv~-f~ u~ alleca~,'on info se~arsl'e StiarCS ~idrl ~r G~ca~j e~ pia ~i'rSf d~flyor, !~o wos Y /i am h1. D'~a u~ke, f ~e d~cerae>hf here~n• See .~ol~j a rue anc~Corre~f Copy of ~ Trutt af~ached umd oti~ ~~ara~e P~jc~~ana~'on h~emo rt' c~;vi~5~on uMC,(e/q/ua~~n, ~5pee~ully re SeCF~Dns ~ a6, 3.03, 3,o~f, ~.y 3. 'Robo't o'IRour-~~ . husla„d /~~ -~t14_ Lori v• O~OUrkG duu~hl'tx' ~mainder ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, S APPROPRIATE, ON REV-1500 COVER SHEET [I NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1 1 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT (Pour-Over Will) OF VIVIAN M. O'ROURKE IDENTITY I, VIVIAN M. O'ROURKE, residing in the County of Cumberland, Commonwealth of Pennsylvania, being of sound mind and memory, and not acting under duress or undue influence of any person whomsoever, hereby declare this to be my Last Will and Testament, and I do hereby revoke all other former Wills and Codicils to Wills heretofore made by me. My Social Security Number is 194-20- 9899. All reference made herein to "spouse or my spouse" refers to the person to whom I am currently married, namely, ROBERT O'ROLJRKE By the ensuing provisions of this Will, it is my intention to dispose of my interest in our property; I do not intend to dispose of anything belonging to my husband or to put him to any election. I have the following children: Lori V. O'Rourke, born October 26, 1960; Janet M. Feister, born October 7, 1951; Mickey S. Rankin, born February 26, 1954; and Jack R. O'Rourke, born October 10, 1957. DEBTS, TAXES AND ADMINISTRATION EXPENSES I have provided for the payment of all my debts, expenses of administration of property wherever situated passing under this Will or otherwise, and estate, inheritance, transfer, and succession taxes, other than any tax on ageneration-skipping transfer that is not a liability of my Estate (including interest and penalties, if any) that become due by reason of my death, under THE ROBERT O'ROURKE AND VIVIAN M. OROURKE REVOCABLE LIVING TRUST executed on even date herewith (the "Revocable Trust"), or if my spouse predeceases me, under the Survivor's Trust created by the said Revocable Trust. If the Revocable Trust assets should be insufficient for these purposes, my Executor shall pay any unpaid items from the residue of my Estate passing under this Will, without any apportionment or reimbursement. In the alternative, my Executor may demand in a writing addressed to the Trustee of the Trust an amount necessary to pay all or part of these items, plus claims, pecuniary legacies, and family allowances by court order. PERSONAL AND HOUSEHOLD EFFECTS It is my intent that all my personal and household effects were transferred to the Revocable Trust as a result of the Declaration of Intent signed this date. If there are any questions regarding the ownership or disposition of these assets, it is my desire that such assets pour into the Revocable Trust, signed by me this date in accordance with the provisions of the section titled "Residue of Estate." RESIDUE OF ESTATE I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devices), wherever situated and whether acquired before or after the execution of this Will, to the Trustee under that certain Trust executed by me on the same date of the execution of this Will. The Trustee shall add the property bequeathed and devised by this item to the POUR-OVER WILLS Page 1 . ~~. „ Testatrix corpus of the above described Trust and shall hold, administer and distribute said properly in accordance with the provisions of the said Trust, including any amendments thereto made before my death. If for any reason the said Trust shall not be in existence at the time of death, or if for any reason a court of competent jurisdiction shall declare the foregoing testamentary disposition to the Trustee under said Trust as it exists at the time of my death to be invalid, then I give all of my Estate including the residue and remainder thereof to that person who would have been the Trustee under the Trust, as Trustee, and to their substitutes and successors under the Trust, described herein above, to be held, managed, invested, reinvested and distributed by the Trustee upon the terms and conditions pertaining to the period beginning with the date of my death as are constituted in the Trust as at present constituted giving effect to amendments, if any, hereafter made and for that purpose I do hereby incorporate such Trust by reference into this my Will. EXECUTOR I hereby nominate and appoint Robert O'Rourke as my Independent Executor of this, my Last Will and Testament, to serve without bond. In the event the first named Executor shall predecease me or is unable or unwilling to act as my Executor for any reasons whatsoever, then and in that event, I hereby nominate and appoint Lori V. O'Rourke to serve without bond as my Independent Executor. Whenever the word "Executor" or any modifying or substituted pronoun therefore is used in this my Will, such words and respective pronouns shall be held and taken to include both the singular and the plural, the masculine, feminine and neuter gender thereof, and shall apply equally to the Executor named herein and to any successor to substitute Executor acting hereunder, and such successor or substitute Executor shall possess all the rights, powers, duties, authority, and responsibility conferred upon the Executor originally named herein. EXECUTOR POWERS By way of Illustration and not of limitation and in addition to any inherent, implied or statutory powers granted to executors generally, my Executor is specifically authorized and empowered with respect to any property, real or personal, at any time held under any provision of this my Will: to allot, allocate between principal and income, assign, borrow, buy, care for, collect, compromise claims, contract with respect to, continue any business of mine, convert, deal with, dispose of, enter into, exchange, hold, improve, incorporate any business of mine, invest, lease, manage, mortgage, grant and exercise options with respect to, take possession of, pledge, receive, release, repair, sell, sue for, make distributions in cash or in kind of partly in each without regard to the income tax basis of such asset and in general, exercise all of the powers in the management of my Estate which any individual could exercise in the management of similar property owned in its own right upon such terms and conditions as to my Executor may seem best, and execute and deliver any and all instruments and do all acts which my Executor may deem proper or necessary to carry out the purpose of this my Will, without being limited in any way by the specific grants or power made, and without the necessity of a court order. My Executor shall have absolute discretion, but shall not be required, to make adjustments in the rights of any Beneficiaries, or among the principal and income accounts to compensate for the consequences of any tax decision or election, or of any investment or administrative decision, that my executor believes has had the effect, directly or indirectly, of preferring one Beneficiary or group of Beneficiaries over others. In determining the Federal Estate and Income Tax liabilities of my Estate, my Executor shall have discretion to select the valuation date and to determine whether any or all of the POUR-OVER WILLS Page 2 , I~ n Testatrix allowable administration expenses in my Estate shall be used as Federal Estate Tax deductions or as Federal Income Tax deductions and shall have the discretion to file a joint income tax return with my spouse. SPECIFIC OMISSIONS I have intentionally omitted any and all persons and entities from this, my Last Will and Testament, except those persons and entities specifically named herein. If any person or entity shall challenge any term or condition of this Will, or of the Living Trust to which I have made reference in the sections "Household and Personal Effects" and "Residue of Estate," then, to that person or entity, I give and bequeath the sum of only one dollar ($1.00) only in lieu and in place of any other benefit, grant, bequest or interest which that person or interest may have in my Estate or the Living Trust and its Estate. SIMULTANEOUS DEATH If my spouse and I should die under circumstances such that the order of our deaths cannot be determined, then it shall be conclusively presumed for the purpose of this Will that my spouse survived me. If any other Beneficiary should not survive me for sixty (60) days, then it shall be conclusively presumed for the purpose of this my Will that said Beneficiary predeceased me. y~ I VIVIAN M. O'ROURKE Testatrix POUR-OVER WILLS Page 3 This instrument consists of 5 typewritten pages, including the Attestation Clause, Self-Proving Clause, signature of Witnesses, and aclrnowledgment of officer. I have signed my name at the bottom of each of the receding pages. This instrument is being signed by me on this ~~ day of ~r~it1 , 0~3 •. ATTESTATION CLAUSE The Testatrix whose name appears above declared to us, the undersigned, that the foregoing instrument was his Last Will and Testament, and she requested us to act as witnesses to such instrument and to her signature thereon. The Testatrix thereupon signed such instrument in our presence. At the Testatrixr's request, the undersigned then subscribed our names to the instrument in our own handwriting in the presence of the Testatrix. The undersigned hereby declare, in the presence of each of us, that we believe the Testatrix to be of sound and disposing mind and memory. Signed by us on the same day and year as this Last Will and Testament was signed by the Testatrix. WITNESSES: ~ .Ba ,~ (Printed Name of Witness) ADDRESSES: ~a o P,~n e ~o Q d 0 1 a~~ City, State, Zip Q (Printed Name of Witness) D1~"~ City, State, Zip POUR-OVER WILLS Page 4 Testatrix COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SELF-PROVING CLAUSE BEFORE ME, the under igned authority, on this day personally a geared VNIAN M. O'ROURKE, C~lQrQ~~. (/rtC C-s"!~ and In/?CTTJ4 /.fi~/L, lrnown to me to be the Testatrix and the witnesses, respectively, whose names are subscrib d to the foregoing instrument in their respective capacities, and all of them being by me duly sworn, VIVIAN M. O'ROURKE, Testatrix, declared to me and to the witnesses, in my presence, that the instrument is her Will and that she had willingly made and executed it as her free act and deed for the purposes therein expressed; and the Witnesses, each on his or her oath, stated to me in the presence and hearing of the Testator, that the Testator had declared to them that the instrument is her Will and that she executed the same as such and wanted each of them to sign it as a witness; and. upon their oaths, each witness stated further that she did the same as a witness in the presence of the Testatrix, and at her request and that she was at that time eighteen (18) years of age or over and was of sound mind, and that each of the witnesses was then at least fourteen (14) years of age. VNIAN M. O'ROURKE Testatrix Wi ess '\ (Printed Name of Witness) Witness ~ ~e ~ (Printed Name of Witness) SUBSCRIBED AND ACKNOWLEDGED before me by VIV ~ O'ROURKE, Testatrix, _ and and subscribed apd swo ~~~~fo~~ ~ by~1~'~"~~~5 this the ~ fy day of ~j ~' /'~j witnesses, ~'!'/ • --. Notary Pub c nwealth of Pennsylvania s ~ Notarial Seal Dennis .i. rJslosky, Notary f'ubiic ~ ~it[sburgh, .~ilegt;eny u;untl' _. lu4y Commissto~ expires Gati. 2, 204 er~bzr rarn~.sv~t9~~?R nt~a~"~ POUR-OVER WILLS Page 5 REV-1514 EX+ (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN heck Box 4 on REV-1500 Cover Shea ESTATE OF FILE NUMBER This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death from 5-1-89 to 4-30-99, and in Aleph 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 copy to the tax return. ^ Will ~ Intervivos Deed of Trust ^ Other NAME(S) OF LIFE TENANT(S) DATE OF BTRTH NEAREST AGE AT OF DEATH DATE TERM OF YEARS LIFE ESTATE 15 PAYABLE n ) ~ /CQIJ(',tL ~ ~~i vu r1~ Nov, /~~ iy~/ C p q (Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years /aG 1:,.-..e nrnwiSli,2c /li D/'i4uAQ .~~I ~ P Y ~ ~' s~ •~Ci" ~,~*'tics~. See .C!.t/~ic~a~ilbn$ ~ l `7~J ~ .5 ~Z, yeZ 1. Value of fund from which life estate is a able .. ,.'. 2. Actuarial factor per appropriate table ...... ~heef~ ........ O- // / 9~] Interest table rate - ^ 3 1/2% ^ 6% ^ 10% ^ Variable Rate _~~% L ~°t~- 7SZ0~ 3. Value of life estate (Line 1 multiplied by Line 2) ......................................$ ~S X5.7, ~J / NAME(S) OF LIFE ANNUITANT(S) DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS 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 and enter corresponding (number) ......................... . Frequency of payout - ^ Weekly (52) ^ Bi-weekly (26) ^ Monthly (12) ^ Quarterly (4) ^Serni-annually (2) ^ Annually (1) ^ Other ( ) 3. Amount of payout per period ........................................................$ 4. Aggregate annual payment, Line 2 multiplied by Line 3 .................................. . 5. Annuity Factor (see instructions) Interest table rate - ^ 3 1/2% ^ 6% ^ 10% ^ Variable Rate 6. Adjustment Factor (see instructions) ................................................. . 7. Value of annuity - If using 31/2%, 6%, 10%, or if variable rate and period payout is at end of period, calculation is: Line 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 6) + 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 tnrougn G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13 and 15 through 18. (If more space is needed, insert additional sheets of the same size) REVOCABLE LIVING TRUST AGREEMENT THIS AGREEMENT AND DECLARATION OF TRUST, made effective the ~7 day of .a/Q'/1 200, between ROBERT O'ROURKE AND VNIAN M. O'ROURKE, husband and wife, residents of the County of Cumberland, Commonwealth of Pennsylvania, as Grantors, ROBERT O'ROURKE AND VNIAN M. O'ROURKE, as Settlors, and ROBERT O'ROURKE AND VNIAN M. O'ROURKE, as Co-Trustees; WITNESSETH; WHEREAS, in order to provide the future comfort and security of themselves and the other beneficiaries hereafter mentioned, Grantors desire to create a revocable trust for the purposes hereinafter set forth; ARTICLE ONE Terms of the Trust Section 1.01 -Trust Estate Defined NOW, THEREFORE, in consideration of the premises and of the mutual covenants herein contained, this Revocable Trust is formed to hold title to real and personal property for the benefit of the Settlors of this Trust and to provide for the orderly use and transfer of these assets upon the death of the Settlors. The "Trust Estate" is defined as all property transferred or conveyed to and received by the Trustee held pursuant to the terms of this instrument. The Trustee is required to hold, administer, and distribute this property as provided in this Trust Agreement. The name of this Trust Agreement shall be: THE ROBERT O'ROURKE AND VNIAN M. O'ROURKE REVOCABLE LNING TRUST AGREEMENT DATED ~-'~7 , 20013 Section 1.02 -Definitions of Terms In the interpretation or construction of the provisions of this Trust Agreement, the following words and phrases shall have the meanings set forth below: The term "Husband" shall mean ROBERT O'ROURKE The term "Wife" shall mean VNIAN M. O'ROURKE. The term "Settlor" shall refer individually and collectively to Husband and Wife. 4. The term "Descendant" shall mean the lawful issue of a deceased parent in the line of descent, but does not include the issue of any parent who is a descendant of the deceased person in question and who is living at the time in question. REVOCABLE LIVING TRUST AGREEMENT Page 1 5. The terms "Child" and "Descendant" include any issue born to decedent, a child legally adopted by the decedent, and a posthumous child of a decedent. A posthumous child is to be considered as living at the time of his or her parent's death. 6. The term "Survives" or "Surviving", unless otherwise indicated herein, shall be construed to mean surviving the decedent for at least sixty (60) days. If the person referred to dies within sixty (60) days of the death of the decedent, the reference to him or her will be construed as if he or she had failed to survived the decedent; provided, however, that any such person will have, during such period, the right to the use and enjoyment as a life tenant of all property in which his or her interest will fail by reason of death during such period. 7. The term "Issue" will include all natural and adopted children, if applicable, and descendants and those legally adopted into the line of descent. The term "Per Stirpes" means strict per stirpes and does not mean per capita with representation. Beneficiaries entitled to take under a "per stirpes" clause will include both natural and adopted children and their descendants. The terms "Trust Assets" and "Trust Estate" include all assets of any trust created hereunder and income derived from such assets and all proceeds of any description derived from the sale, exchange, or other disposition of such assets. 10. When required to give reasonable effect to the context in which used, pronouns in the masculine, feminine, or neuter gender include each other, and nouns and pronouns in the plural or singular number include each other. Section 1.03 -Trustee Designation Husband and wife are hereby designated as Co-Trustees. The Co-Trustees shall serve jointly and severally and either shall have full authority to act for the Trust independently. Should either husband or wife become unable because of death, incapacity, or other cause to serve as a Co-Trustee, or should either resign as Co-Trustee before the natural termination of this Trust, the remaining Co-Trustee, husband or wife, shall thereafter serve as sole Trustee. The term "Trustee" as used in this Trust Agreement shall refer collectively to husband and wife so long as they serve as Co-Trustees, to the spouse who serves as the sole Trustee, and/or to any Successor Trustee who assumes the role of Trustee. These Trustees shall serve in the order as provided in Section 9.01 of this Trust Agreement. Section 1.04 -Additions to Trust Properties The Trustee, at any time during the continuance of this Trust in his or her sole discretion after consideration of the possible tax consequences to all concerned, is authorized to receive into the Trust additions of cash and other properties from any source whatsoever, whether by gift, will, or otherwise. However, the Trustee shall accept all assets which any person or persons may give, devise, or bequeath by Last Will and Testament to this Trust, and shall accept all assets transferred to this Trust pursuant to the provisions of any other Trust document or documents. 2. In addition, any person or persons may designate this Trust as the Beneficiary, Primary or Contingent, of any death benefits to include insurance benefits, pension benefits, or other benefits. Until such benefits mature, the Trustee shall have no responsibility with respect to those benefits. REVOCABLE LIVING TRUST AGREEMENT Page 2 Section 1.05 -Apportionment The Trustee of the Trust is directed to apportion receipts and expenditures of the types described below between principal and income as follows: Whenever the principal, or any part thereof, of the Trust property is invested in securities purchased at a premium or at a discount, any premium will be charged against principal and any discount will be credited to principal; Any stock dividends and rights to purchase additional stock issued on securities held in trust will be treated as principal. All other dividends, except liquidating distributions, will be treated as income; and The amount of any applicable depletion allowance for federal income tax purposes will be treated as income. Section 1.06 -Administration of Trust During Our Lifetime During our lifetime, the trust shall be held and administered as follows: All property and other assets transferred to this trust shall be allocated to and held in separate shares, the first such share being designated the "Robert O'Rourke Trust Share" and the second share being designated the "Vivian M. ORourke Trust Share". 2. Each Grantor's separate Trust Share shall be composed of the assets as follows: a. The Grantor's one-half interest in jointly held property transferred to the Trust; and b. The Grantor's individually owned property which is transferred to the Trust. While each share shall be held and administered separate from the other, for tax and accounting purposes, the Trustee is authorized to hold or invest the separate shares in common investments and co-ownership of assets. The Trustee shall pay to or apply for the benefit of ROBERT O'ROURKE all of the net income of the ROBERT O'ROURKE Trust Share, in convenient installments, not less often than quarter-annually, and in addition thereto, shall pay so much of the income and principal of such Trust Share to or for the benefit of ROBERT OROURKE as he may direct from time to time, or in the absence of a direction, as the Trustee may determine to be advisable for his medical care, support, maintenance, and general welfare. The Trustee shall pay to or apply for the benefit of VNIAN M. O'ROURKE all of the net income of the VNIAN M. O'ROURKE Trust Share in convenient installments, not less often than quarter-annually, and in addition thereto, shall pay so much of the income and principal of such Trust Share to or for the benefit of VNIAN M. O'ROURKE as she may direct from time to time, or in the absence of a direction, as the Trustee may determine to be advisable for her medical care, support, maintenance, and general welfare. All property that a Settlor transfers to the Trustee pursuant to this instrument which was community property, quasi-community property, or separate property at the time of the REVOCABLE LIVING TRUST AGREEMENT Page 3 transfer shall remain respectively community property, quasi-community property, or the separate property of the Settlor transferring such property to the Trust. Community and quasi-community property transferred to the Trustee by the Settlors shall be their community property and treated as such. This property, as invested and reinvested, together with the rents, issues, and profits therefrom (hereinafter referred to as the "Community Estate" or the "Community Property") shall retain its character as community property during the joint lifetimes of the Settlors in spite of any change in the situs of the Trust, subject, however, to the provisions of this Agreement. Section 1.07 -Discretionary Termination The Trustee may terminate any Trust when, in the opinion of the Trustee, the principal is reduced to such an extent that it is not in the best interest of the Beneficiary or Beneficiaries to continue the Trust. The judgment of the Trustee with respect to this decision to terminate will be final and not subject to judicial review. If the Trustee terminates a Trust according to this Section, the date the Trust terminates will be deemed the date fixed for termination of the Trust, and the Trustee will distribute the assets of the terminating Trust to the Beneficiary or Beneficiaries pursuant to this Agreement. Section 1.08 -Amendment and Revocation We hereby retain the following powers, exercisable at any time during our lifetimes: To withdraw any of the property included in our separate share of the Trust Estate by giving the Trustee written notice specifying the property so withdrawn, in which event, the Trustee shall promptly transfer and deliver such property to us or our designee. To amend the provisions of this Trust declaration in any respect without the necessity of securing the consent of the Trustee to such changes, in which event, a copy of the amendment shall be promptly furnished to the Trustee; provided, however, that following the death of one of us, the survivor shall have no power to amend the terms of the Trust declaration with respect to the Trust Share of the first of us to die. To revoke this Trust by giving the Trustee written notice of such revocation, in which event, the Trustee shall promptly transfer and deliver the property constituting the Trust Estate to us or our designee together with an accounting therefore; provided, however, that following the death of one of us, the survivor shall have no power to revoke the terms of the Trust declaration with respect to the Trust Share of the first of us to die. Section 1.09 -Revocation or Alteration by Settlor Alone The rights of revocation, withdrawal, alteration, and amendment reserved in this Article may only be exercised by the Settlor and may not be exercised by any other person, including an agent, a guardian, or a conservator. Section 1.10 -Irrevocability Except as otherwise provided, on the death of either Settlor, the designation of Beneficiaries of specific gifts in this Trust shall become irrevocable and not subject to amendment or modification. REVOCABLE LIVING TRUST AGREEMENT Page 4 Section 1.11 -Settlor Powers The surviving Settlor shall be the Trustee unless and until he or she resigns in writing or is determined incompetent under the terms provided herein. The surviving Settlor shall retain all absolute rights to discharge or replace any Successor Trustee of any portion or share of the Trust which is revocable by the surviving Settlor so long as the Settlor is competent. ARTICLE TWO Trust Administration Section 2.01 -Trust Income During the joint lives of the Settlors, the Trustee shall at least annually, unless otherwise directed by both Settlors in writing, pay to or apply for the benefit of husband and wife, all of the net income from the Trust Estate in the same proportions as each of the spouse's respective interests in the Trust Estate. Section 2.02 -Protection of Settlor in Event of Incapacity During the joint lives of the Settlors, should either Settlor become incapacitated as defined in Section 2.03 below, the Trustee may, in the Trustee's absolute discretion, pay income and principal for the benefit of the incapacitated Settlor. In addition, the Trustee, in his or her absolute discretion, may pay to or apply, for the benefit of that Settlor, such sums from the net income and from the principal of the Settlor's separate Estate as the Trustee believes is necessary or advisable for the medical care, comfortable maintenance, and welfare of the Settlor. Section 2.03 -Incapacity A person is determined to be incapacitated if any Trustee or Beneficiary hereunder comes into possession of any of the following: a. A jurisdictionally applicable court order holding the party to be legally incapacitated to act on his or her behalf and appointing a guardian or conservator to act for him or her; or b. Written certificates which are duly executed, witnessed, and acknowledged of two licensed physicians, each certifying that the physician has examined the person and has concluded that, by reason of accident, mental deterioration, or other cause, such person has become incapacitated and can no longer act rationally and prudently in his or her own financial best interest; or c. Evidence which such Trustee or Beneficiary deems to be credible and currently applicable that a person has disappeared, is unaccountably absent, or is being detained under duress, and that he or she is unable to effectively and prudently look after his or her own best interests, then in that event and under those circumstances: 1) Such person is deemed to have become incapacitated, as that term is used in this Trust agreement; and 2) Such incapacity is deemed to continue until such court order, certificates, and J or circumstances are inapplicable or have been revoked. REVOCABLE LIVING TRUST AGREEMENT Page 5 A physician's certificate to the effect that the person is no longer incapacitated shall revoke a certificate declaring the person incapacitated. The certificate which revokes the earlier certificate may be executed by either the original certifying physician or by two other licensed, board certified physicians. No Trustee shall be under any duty to institute any inquiry into a person's possible incapacity. The reasonable expense of any such inquiry shall be paid from the Trust Assets. Section 2.04 -Principal Invasion During the joint lives of the Settlors, should the net income of assets contained in this Trust be insufficient to provide for the care, maintenance, or support of the Settlors as herein defined, the Trustee may, in the Trustee's sole and absolute discretion, pay to or apply for the benefit of the Settlors or either of them, or any of their dependents, such amounts from the principal of the Trust Estate as the Trustee deems necessary or advisable for the care, maintenance, or support of the Settlors. Section 2.05 -Residence If the Settlor's residence property is a part of the Trust, the Settlors shall have possession of and full management of the residence and shall have the right to occupy it free of rent. Any expenses arising from the maintenance of the property and from all taxes, liens, assessments, and insurance premiums, are to be paid from the Trust to the extent that assets are available for payment. It is the intent of the Settlors to retain all homestead rights available to them under the applicable state law. ARTICLE THREE Administration upon Death of First Settlor Section 3.01 -Provisions After The First Death On the death of either Settlor leaving the other Settlor surviving him or her, the Trustee shall collect all insurance proceeds payable to the Trustee by reason of such death and all bequests and devises distributable to the Trust Estate. Section 3.02 -Control of Assets The surviving spouse may, at any time by written notice, require the Trustee either to make any nonproductive property of this Trust productive or to convert productive property to nonproductive property, each within a reasonable time. The surviving spouse may further require the Trustee to invest part or all of this share of Trust Assets for the purpose of maximizing income rather than growth or growth rather than income. Section 3.03 -Division into Shares Upon the death of either Settlor, if the deceased Settlor is survived by the other Settlor, the deceased's individual Trust Share, including any additions made by reason of the deceased Settlor's death, shall be divided into two shares. 2. The Trustee, in his or her sole discretion, may defer the division or distribution of the deceased's individual Trust Share until six months after the deceased Trustor's death. If the division or distribution of the deceased's individual Trust Share is so deferred, the deferred division or distribution shall be made as if it had taken place at the time prescribed above. In addition, all REVOCABLE LIVING TRUST AGREEMENT Page 6 rights given to the Beneficiaries under the provisions of this Trust Agreement which follow shall be considered to have accrued and vested as of that prescribed time. Upon the death of the first Settlor to die ("Predeceased Spouse"), the Trustee shall divide the deceased's individual Trust Share (which shall include any property which may be added from the Predeceased Spouse's general estate) as follows: a. The Trustee shall divide the balance of the deceased Trustor's individual Trust Share into two (2) separate shares (hereinafter designated as "Share A" and "Share B"). Share B shall be composed of cash, securities, and/or other property of the deceased's individual Trust Share (undiminished by any estate, inheritance, succession, death, or similar taxes) having a value equal to the maximum marital deduction as finally determined in the Predeceased Spouse's federal estate tax proceedings, less the aggregate amount of marital deductions, if any, allowed for such estate tax purposes by reason of property or interest in property passing or which have passed to the Surviving Spouse otherwise than pursuant to the provisions of this paragraph; provided, however, that the amount of Share B hereunder shall be reduced by the amount, if any, needed to increase the Predeceased Spouse's taxable estate (for federal estate tax purposes) to the largest amount that, after allowing for the unified credit against federal estate tax and the state death tax credit against such tax (but only to the extent that the use of such state death tax credit does not increase the death tax payable to any state), will result in the smallest (if any) federal estate tax being imposed on the Predeceased Spouse's estate. The term "Maximum Marital Deduction" shall not be construed as a direction by the Predeceased Spouse to exercise any election respecting the deduction of estate administration expenses, the determination of the estate tax valuation date, or any other tax election which may be available under any tax laws, only in such manner as will result in a larger allowable estate tax marital deduction than if the contrary election had been made. The Trustee shall have the sole discretion to select the assets which shall constitute Share B. In no event, however, shall there be included in Share B any assets or the proceeds of any asset which will not qualify for the federal estate tax marital deduction. Share B shall be reduced to the extent that it cannot be created with such qualifying assets. The Trustee shall value any asset selected by the Trustee for distribution in kind as a part of Share B at the value of such asset at the date of distribution of such asset. The balance of the deceased's individual Trust Share, after the assets have been selected for Share B, shall be allocated to Share A. Share A and Share B shall be administered and distributed as hereinafter set forth. Section 3.04 -Credit Shelter Trust If either of the Settlors survives the other, the Trustee shall set apart and hold as a separate trust (the "Credit Shelter Trust") the assets referred to as Share A in Section 3.03 above. The Trustee shall hold, manage, invest, and reinvest the assets of this Credit Shelter Trust, shall collect the income therefrom, and shall pay the net income to or for the benefit of the surviving Settlor in convenient installments at least quarter-annually; provided, however, that the surviving Grantor may elect to pass any portion of said income to the remainder Beneficiaries of the Trust. In addition, the Trustee may pay to or for the benefit of the surviving Settlor for the health, education, maintenance, or support of the surviving Settlor, any part or all of the principal of this Trust, as the Trustee may determine in its sole discretion, without considering other resources available to the surviving Settlor. The surviving Settlor shall have the right to demand and receive, from the principal of this Trust in each of its fiscal years, the greater of five thousand dollars ($5,000.00) or five percent (5%) REVOCABLE LIVING TRUST AGREEMENT Page 7 of the fair market value of such principal determined as of the last day of such fiscal year. Such right shall lapse to the extent it is not exercised in any year. Any commission payable with respect to principal so withdrawn shall be charged against such principal. No person, who at any time is acting as Trustee hereunder, shall have any power or obligation to participate in any discretionary authority which the Settlor has given to the Trustee to pay principal or income to such person, or for his or her benefit or in relief of his or her legal obligations; provided, however, that if an individual Trustee has discretion to invade principal for himself or herself and such discretionary authority is limited by an ascertainable standard, then such Trustee may invade principal (if limited by such standard) for himself or herself, but not in relief of his or her legal obligations. The plan of distribution and all terms of this Credit Shelter Trust shall be irrevocable and unamenable at any time after said Credit Shelter Trust comes into being. The Credit Shelter Trustee(s) shall invest the assets of the Credit Shelter Trust to produce a reasonable income for the benefit of the surviving Grantor without subjecting the principal to unreasonable risk of loss. The Credit Shelter Trustee(s) shall be authorized and empowered to invest, reinvest, manage, transfer, and convey any and all property held in this Credit Shelter Trust, including all powers now or hereafter conferred upon Trustees by applicable state law, and also those power appropriate to the orderly and effective administration of the Trust. The Credit Shelter Trustee(s) shall make a written accounting to all income and remainder Beneficiaries or to their guardians at least annually and at the time that all assets of this Credit Shelter Trust are distributed. Said accounting shall consist of a record showing assets on hand at the time of the last accounting, plus additions, minus expenses and distributions, which shall equal current assets on hand. The Credit Shelter Trustee(s) shall not be required to obtain authority or approval of any court in the exercise of any power conferred upon the Trustee(s), nor shall said Trustee(s) be required to make accountings or reports to any court. Upon the death of the surviving Settlor, any accrued income shall be paid to the estate of the surviving Settlor and the remaining principal of this Credit Shelter Trust shall be held, administered, and disposed of in accordance with the dispositive provisions of this agreement. Section 3.05 -Qualified Terminable Interest Trust If either of the Grantors survives the other and there are assets allocated to Share B described in Section 3.03 above, then the Trustee shall set apart said assets and hold them as a separate trust (the "Qualified Terminable Interest Trust"). The Trustee shall hold, manage, invest, and reinvest the assets of this Qualified Terminable Interest Trust, shall collect the income therefrom, and shall pay the set income to or for the benefit of the surviving Grantor in convenient installments at least quarter-annually. Upon the surviving Grantor's death, any accrued, undistributed income shall be distributed to said surviving Grantor's estate. The remaining principal shall be added to and become part of the Credit Shelter Trust and shall be held and administered and disposed of in accordance with the plan of distribution for the Credit Shelter Trust as provided in Sections 3.04 and 4.03, after provision has first been made for the payment of any estate, inheritance, transfer, succession, or other death taxes, payable by reason of the inclusion of the value of the Trust property in said surviving Grantor's estate. The Trustee(s) of the Qualified Terminable Interest Trust are hereby authorized, in the Trustee(s) sole discretion, to determine whether to elect (under Section 2056(b)(7) of the Internal Revenue Code) to qualify all or a specific portion of the Qualified Terminable Interest Trust created herein for the federal estate tax marital deduction. The Trustee(s) of the Qualified Terminable Interest Trust, in exercising such REVOCABLE LIVING TRUST AGREEMENT Page 8 discretion, shall attempt to minimize, or eliminate if possible, the federal estate tax payable by the estate of the decedent spouse's estate. However, if the Trustee(s) of the Qualified Terminable Interest Trust determine that it is in the best interest of the persons who may receive any assets after the decedent spouse's death and after the surviving Grantor's death to pay some federal estate tax in the decedent spouse's estate, taking into consideration any other tax that is to be paid because of the decedent spouse's death and the surviving Grantor's death, and any income tax liability that may be affected by the election, the Trustee(s) of the Qualified Terminable Interest Trust may elect to take a marital deduction that does not reduce the tax to zero if the payment of the tax will not jeopardize the ability of the Qualified Terminable Interest Trust to provide the surviving spouse with the level of support and maintenance contemplated by this Declaration of Trust. The decision of the Qualified Terminable Interest Trustee(s) to make this election shall be final and binding on all persons. The Trustee(s) of the Qualified Terminable Interest Trust is (are) authorized and empowered to invest, reinvest, transfer, and convey any and all property held in this Qualified Terminable Interest Trust. This includes all power now or hereafter conferred upon Trustees by applicable state law, and also those powers appropriate to the orderly and effective administration of the Trust. The Trustee(s) shall make a written accounting to the surviving Grantor at least annually and shall make a written accounting to all remainder Beneficiaries at the time that all assets of this Qualified Terminable Interest Trust are distributed. Section 3.06 -Power to Appoint Agents The surviving spouse shall have the right to retain an accountant and / or an attorney at law for professional services on behalf of the Trust Estate or Estates herein. The surviving spouse shall not be responsible for the acts of such agents beyond his or her obligation to use reasonable care in the selection of such agents. Section 3.07 -Maximum Marital Deduction Except as otherwise expressly stated herein, the term "Maximum Marital Deduction" shall not be construed as a direction by the deceased Settlor to exercise any election respecting the deduction of Estate administration expenses, the determination of the Estate tax valuation date, or any other tax election which maybe available under any tax laws, only in such manner as will result in a larger allowable Estate tax marital deduction than if the contrary election had been made. Section 3.08 -Trust Income After The First Death Following the death of either Settlor and until the death of the surviving Settlor, the Trustee shall, at least annually, pay to or apply for the benefit of the surviving Settlor all of the net income from the Trust Estate. Section 3.09 -Simultaneous Death If the Settlors should die under circumstances which would render it doubtful as to which Settlor died first, it shall be conclusively presumed for the purposes of this Trust that Robert O'Rourke died first. If any other Beneficiary and a Settlor should die under such circumstances, it shall be conclusively presumed that the Beneficiary predeceased such Settlor. REVOCABLE LIVING TRUST AGREEMENT Page 9 Section 3.10 -Last Expenses Upon the death of each of the Settlors, the Trustee of this Trust may, in its discretion, pay any part of or all of the funeral and burial expenses, probate claims, administration expenses, and any estate, inheritance, succession, or other death taxes, which are payable as a result of the death of each of the Settlors, out of that portion of the Trust Estate constituting the deceased Settlor's separate Trust Share. The Trustee may make any such payments directly to the creditors or taxing authority in question, or may remit funds to the personal representative of the Estate of the deceased spouse for such payments. ARTICLE FOUR Administration/distribution of Survivor's Trust Section 4.01 -Common Pot Trust At the death of the Surviving Settlor, the Trustee shall not create a Common Pot Trust. All of the Trust Estate that has not been distributed under prior Articles of the Trust Agreement shall be held, administered, divided, and distributed according to the provisions that follow. Section 4.02 -Second Death On the death of the last Settlor to die (the "Surviving Settlor"), the Trustee shall distribute the principal of the Trust and any accrued or undistributed income from the principal of the Trust in such a manner and to such persons, including the Estate or the Creditors, as directed in this Trust Agreement. Section 4.03 -Payment of The Second Death Expenses On the death of the Surviving Settlor, the Trustee shall pay from that portion of the Trust Estate constituting the deceased Settlor's separate Trust Share the expenses of the surviving Settlor's last illness, funeral, burial, and any inheritance, estate, or death taxes that may be due by reason of the Surviving Settlor's death, unless the Trustee in his or her absolute discretion determines that other adequate provisions have been made for the payment of such expenses and taxes. Section 4.04 -Trust Income and Principal Distribution Upon The Death of The Surviving Trustor 1. The Trustee shall apply and distribute the net income and principal of each of the shares of the resulting Trust Estate, after giving effect to the section of this Trust Agreement entitled "Special Directives" to the following Beneficiaries in the indicated percentile share: Lori V. O'Rourke 100% 2. If any of the above Beneficiaries, or any other Beneficiary, is under the age of 21 years when the distribution is to be made, the Trustee shall have authority to distribute the same, in whole or in part, to a custodian for the minor appointed under a Uniform Gifts or Transfers to Minors Act, or the Trustee may retain any such property and administer and distribute the same for the benefit of the minor, paying to or for the benefit of such minor so much of the income and principal of the retained property from time to time as the Trustee deems advisable for the health, education, support, and maintenance of the minor. When the person for whom the property is held attains the age of 21 years, the property shall thereupon be distributed to him or her free of trust unless otherwise stated in this Agreement. If the minor should die before attaining the age of majority, the property shall then be paid and distributed to the estate of the minor. REVOCABLE LIVING TRUST AGREEMENT Page 10 If all of the Settlor's Beneficiaries and their children should fail to survive the final distribution of the Trust Estate, all of the Trust Estate not disposed of as hereinabove provided shall be distributed as provided for in this Trust Agreement. Section 4.05 -Principle of Representation Unless indicated differently in this Trust Agreement or in the "Special Directives" section that follows, in the event any of the named Beneficiaries should predecease both Settlors, all of that person's share of the Trust Estate is to be divided equally among the deceased Beneficiary's children or issue per stirpes. In the event the predeceased Beneficiary leaves no surviving children or issue, then all of that person's share of the Trust Estate shall be divided equally among the remaining Beneficiaries per stirpes. If a Beneficiary of the Settlors survives both Settlors, but should fail to survive to collect his or her share at distribution, that share shall pass to the surviving issue of that deceased Beneficiary per stirpes and with right of representation. ARTICLE FIVE Trustee Powers & Provisions Section 5.01 -Non-Income Producing Property During the joint lives of the Settlors, the Trustee is authorized to retain in the Trust, for so long as the Trustee may deem advisable, any property received by the Trustee from the Settlors, whether or not such property is of the character permitted by law for the investment of Trust funds. Section 5.02 -Trustee Powers The Trustee shall have all powers conferred upon a Trustee by law for the orderly administration of the Trust Estate. If any property is distributed outright under the provision of this Trust Agreement to a person who is a minor, distribution may be made under the Pennsylvania Uniform Transfer to Minors Act ("PAUTMA"). The Trustee is further authorized to sign, deliver, and/or receive any documents necessary to carry out the powers contained within this Section. The Trustee of any trust created under this Trust Agreement (including any substitute or successor Trustee) will have and be subject to all of the powers, duties, and responsibilities granted or imposed by the Pennsylvania Consolidated Statutes (20 Pa. C.S. Section 101 et seq.) as such Statute may provide at the time of administration of the Trust, except to the extent that the same are inconsistent with the provisions of this Agreement. Section 5.03 -Specific Powers of Trustee In addition, the Trustee will have the following specific powers: Trust Estate: The Trustee may leave invested any property coming into its hands hereunder in any form of investment even though the investment may not be of the character of investments permitted by law to trustees, without liability for loss or depreciation in value. The Trustee may sell, exchange, or otherwise dispose of and reinvest property which may at any time be a part of the Trust Estate upon such terms and conditions as the Trustee may deem advisable. The Trustee may invest and reinvest the Trust Assets from time to time in any property, real, personal, or mixed, including without limitation, securities of domestic and foreign corporations and REVOCABLE LIVING TRUST AGREEMENT Page 11 investment trusts or companies, bonds, debentures, preferred stocks, common stocks, mortgages, mortgage participation, and interests in common trust funds, all with complete discretion to convert realty into personalty or personalty into realty or otherwise change the character of the Trust Estate, even though such investment (by reason of its character, amount, proportion to the total Trust Estate, or otherwise) would not be considered appropriate for a fiduciary apart from this provision and even though such investment caused part or all of the total Trust Estate to be invested in investments of one type or of one business or company. 2. Holding Property: The Trustee may hold property in the Trustee's name, as trustee, or in the name of a nominee without disclosing the Trust. Release of Power: If the Trustee deems it to be in the best interest of the Trust and its Beneficiaries, the Trustee, by written instrument signed by such Trustee, will have the power and authority to release, disclaim, or restrict the scope of any power or discretion granted in this Trust Agreement or implied by law. 4. Agents, Employees: The Trustee may employ one or more agents to perform any act of administration, whether or not discretionary, including attorneys, auditors, investment managers, or others, as the Trustee shall deem necessary or advisable. The Trustee may compensate agents and other employees and may delegate to them any and all discretions and powers. 5. Leases: The Trustee may lease any Trust Assets generally or for oil, gas, and mineral development, even though the lease term may extend beyond the term of the Trust of which the property is a part. The Trustee may enter into any covenants and agreements relating to the property so leased or concerning any improvements which may then or thereafter be erected on such property. 6. Common Funds: The Trustee may hold any of the Trust Assets in a common fund with property from other trust estates and may make investments jointly with any other trust, the property of which is included in the common fund. 7. Securities: With respect to securities held in the Trust Estate, the Trustee may exercise all the rights, powers, and privileges of an owner, including but not limited to, the power to vote, give proxies, and to pay assessments and other sums deemed by the Trustee necessary for the protection of the Trust Estate. In addition, the Trustee may participate in voting trusts, foreclosures, reorganizations, consolidations, mergers, and liquidations, and in connection therewith, to deposit securities with and transfer title to any protective or other committee under such terms as the Trustee may deem advisable. In addition, the Trustee may exercise or sell stock subscription or conversion rights and may accept and retain as an investment any securities or other property received through the exercise of any of the foregoing powers, regardless of any limitations elsewhere in this instrument relative to investments by the Trustee. In addition, The Trustee may Buy, sell exchange, assign, convey, settle and exercise commodities future contracts and call and put options on stocks and stock indices traded on a regulated options exchange and collect and receipt for all proceeds of any such transactions. Establish or continue option accounts for the principal with any securities of a futures broker. In general, exercise all powers with respect to commodity and option transactions that the principal could if present. 8. Purchases from Estate: The Trustee may purchase property of any kind from the Executor or Administrator of our Estates. 9. Lending: The Trustee may make loans, secured or unsecured, to the Executor or Administrator of our Estates, to any Beneficiary of the Trust, or to the Trustee. Further, the Trustee may use REVOCABLE LIVING TRUST AGREEMENT Page 12 Trust Assets to guarantee obligations of any income Beneficiary of the Trust (unless such Beneficiary is serving as Trustee). 10. Distributions to or for Beneficiaries: The Trustee may make any distribution contemplated by this Trust Agreement (1) to the Beneficiary; (2) if the Beneficiary is under a legal disability or if the Trustee determines that the Beneficiary is unable to properly manage his or her affairs, to a person furnishing support, maintenance, or education for the Beneficiary or with whom the Beneficiary is residing for expenditures on the Beneficiary's behalf; or (3) if the Beneficiary is a minor, to a trustee of an existing trust established exclusively for the benefit of such minor, whether created by this Trust Agreement or otherwise, or to a custodian for the Beneficiary, as selected by the Trustee, under the Pennsylvania Uniform Transfer to Minors Act. Alternatively, the Trustee may apply all or a part of the distribution for the Beneficiary's benefit. Any distribution under this paragraph will be a full discharge of the Trustee with respect thereto. On any partial or final distribution of the Trust Assets, the Trustee may apportion and allocate the assets of the Trust Estate in cash or in kind, or partly in cash and partly in kind, or in undivided interests in the manner deemed advisable at the discretion of the Trustee and to sell any properly deemed necessary by the Trustee to make the distribution. The Trustee may distribute gifts of up to $10,000.00 per year per donee out of principal and/or interest. 11. Insurance: The Trustee may purchase new life insurance, pay the premiums on existing life insurance on the life of any Trust Beneficiary, purchase annuities (either commercial or private) from any corporation, trust, or individual, and may procure and pay the premiums on other insurance of the kinds, forms, and amounts deemed advisable by the Trustee to protect the Trustee and the Trust Estate. 12. Borrowing: The Trustee may borrow money from the Trust Estate and others. To secure the repayment thereof, the Trustee may mortgage, pledge, or otherwise encumber part or all of the Trust Assets, and in connection with the acquisition of any property, the Trustee may assume a liability or may acquire property subject to a liability. 13. Repairs: The Trustee may make ordinary and extraordinary repairs and alterations to buildings or other Trust Assets. 14. Reserves: The Trustee may establish such reserves out of income for taxes, assessments, repair, and maintenance as the Trustee considers appropriate. 15. Continuation of Business: The Trustee may continue any business or businesses in which the Trust has an interest at the time of the Settlors' death for so long as the Trustee may, in its sole discretion, consider necessary or desirable, whether or not the business is conducted by the Settlors at the time of their death individually, as a partnership, or as a corporation wholly owned or controlled by them, with full authority to sell, settle, and discontinue any of them when and upon such terms and conditions as the Trustee may, in its sole discretion, consider necessary or desirable. 16. Retain Property for Personal Use: The Trustee may retain a residence or other property for the personal use of a Beneficiary and allow a Beneficiary to use or occupy the retained property free of rent and maintenance expenses. 17. Dealings with Third Parties: The Trustee may deal with any person or entity regardless of relationship or identity of any Trustee to or with that person or entity. The Trustee may hold or invest any part of or all of the Trust Estate in common or undivided interests with that person or entity. REVOCABLE LIVING TRUST AGREEMENT Page 13 18. Partitions, Divisions, Distributions: The Trustee will have the power to make all partitions, divisions, and distributions contemplated by this Trust Agreement. Any partitions, divisions, or other distributions may be made in cash, in kind, or partly in cash and partly in kind, in any manner that the Trustee deems appropriate (including composing shares differently). The Trustee may determine the value of any property, which valuation will be binding on all Beneficiaries. No adjustments are required to compensate for any partitions, divisions, or distributions having unequal consequences to the Beneficiaries. 19. Claims, Controversies: The Trustee may maintain and defend any claim or controversy by or against the Trust without the joinder or consent of any Beneficiary. The Trustee may commence or defend at the expense of the Trust any litigation with respect to the Trust or any property of the Trust Estate as the Trustee may deem advisable. The Trustee may employ, for reasonable compensation, such counsel as the Trustee shall deem advisable for that purpose. 20. Merger of Trusts: If at any time the Trustee of any trust created hereunder shall also be acting as trustee of any other trust created by trust instrument or by trust declaration for the benefit of the same beneficiary or beneficiaries and upon substantially the same terms and conditions, the Trustee is authorized and empowered, if in the Trustee's discretion such action is in the best interest of the Beneficiary or Beneficiaries, to transfer and merge all of the assets then held under such trust created pursuant to this Trust Agreement to and with such other trust and thereupon to terminate the trust created pursuant to this Trust Agreement. The Trustee is further authorized to accept the assets of any other trust which maybe transferred to any trust created hereunder and to administer and distribute such assets and properties so transferred in accordance with the provisions of this Agreement. 21. Termination of Small Trust: Any corporate Trustee which is serving as the sole Trustee of any Trust or any Share thereof may at any time terminate such Trust or Share if, in the Trustee's sole judgment, the continued management of such Trust or Share is no longer economical because of the small size of such Trust or Share and if such action will be deemed to be in the best interests of the Beneficiary or Beneficiaries. In case of such termination, the Trustee will distribute forthwith the share of the Trust Estate so terminated to the income Beneficiary, per stirpes. Upon such distribution, such Trust or Share will terminate and the Trustee will not be liable or responsible to any person or persons whomsoever for its action. The Trustee will not be liable for failing or refusing at any time to terminate any Trust or a Share thereof as authorized by this paragraph. 22. Power to Determine Income and Principal: Dividends payable in stock of the issuing corporation, stock splits, and capital gains will be treated as principal. Except as herein otherwise specifically provided, the Trustee will have full power and authority to determine the manner in which expenses are to be borne and in which receipts are to be credited as between principal and income. The Trustee has the power to determine what will constitute principal or income and may withhold from income such reserves for depreciation or depletion as the Trustee may deem fair and equitable. In determining such matters, the Trustee may give consideration to the provisions of the Pennsylvania Statutes (or its successor statutes) relating to such matters, but it will not be bound by such provisions. 23. Generation-Skipping Taxes and Payment: If the Trustee considers any distribution or termination of an interest or power hereunder as a distribution or termination subject to a generation-skipping tax, the Trustee is authorized: REVOCABLE LIVING TRUST AGREEMENT Page 14 24. To augment any taxable distribution by an amount which the Trustee estimates to be sufficient to pay such tax and charge the same to the particular trust to which the tax related without adjustment of the relative interests of the Beneficiaries; a. To pay such tax, in the case of a taxable termination, from the particular trust to which the tax relates without adjustment of the relative interests of the Beneficiaries. If such tax is imposed in part by reason of the Trust Assets, the Trustee will pay only the portion of such tax attributable to the taxable termination hereunder taking into consideration deductions, exemptions, credits, and other factors which the Trustee deems advisable; and b. To postpone final termination of any particular trust and to withhold any portion or all of the Trust Estate until the Trustee is satisfied that the Trustee no longer has any liability to pay any generation-skipping tax with reference to such trust or its termination. Section 5.04 -Special Provision for S Corporation Stock Notwithstanding what is otherwise provided in this Trust Agreement, if at any time the Trust contains any stock of a corporation which elects or has elected treatment as an "S Corporation" as defined by Section 1361(a)(1) of the Internal Revenue Code (or any corresponding successor statute), such stock will be segregated from the other assets of such and treated as a separate trust. The Trustee will further divide the separate trust into shares for each Beneficiary and such shares will be distributed outright or held in trust as herein provided. In addition, all other provisions of this Trust Agreement will apply to each share held in trust (and constituting a separate trust) except that the Trustee will distribute all of the income from each separate trust to its Beneficiary in convenient installments at least annually. It is the Settlors' intent that each separate trust will be recognized as a "Qualified Subchapter S Trust" ("QSST") under Section 1361(d)(2) of the Internal Revenue Code (or any corresponding successor statute). Notwithstanding any provisions of this Trust Agreement to the contrary, the Trustee's powers and discretions with respect to the administration of each separate trust (including methods of accounting, bookkeeping, making distributions, and characterizing receipts and expenses) will not be exercised or exercisable except in a manner consistent with allowing each separate trust to be treated as a QSST as above described. ARTICLE SIX Trustee Powers with a Probate Estate Section 6.01-Coordination with Settlor's Probate Estate At any time during the continuance of this Trust, including subsequent to the death of either Settlor, the Trustees may, in their sole and uncontrolled discretion, distribute to the deceased Settlor's Probate Estate cash and / or other property as a Beneficiary of the Trust. 2. All other provisions to the contrary notwithstanding, under no circumstances shall any restricted proceeds, as hereinafter defined, be either directly or indirectly: (i) distributed to or for the benefit of the Settlor's Executors or the Settlor's Probate Estate; or (ii) used to pay any other obligations of the Settlor's Estate. The term "Restricted Proceeds" means: a. All qualified plans, individual retirement accounts, or similar benefits which are received or receivable by any Trustee hereunder, and which are paid solely to a Beneficiary other than the Executor of the Settlor's Gross Estate for Federal Estate Tax purposes; and REVOCABLE LIVING TRUST AGREEMENT Page 15 b. All proceeds of insurance on the Settlor's life which, if paid to a Beneficiary other than the Settlor's Estate, would be exempt from inheritance or similar death taxes under applicable state death laws. Section 6.02 -Direction to Minimize Taxes In the administration of the Trust hereunder, its Fiduciaries shall exercise all available tax related elections, options, and choices in such a manner as they, in their sole but reasonable judgment (where appropriate, receiving advice of tax counsel), believe will achieve the overall minimum in total combined present and reasonably anticipated future administrative expenses and taxes of all kinds. This applies not only to said Trust, but also to its Beneficiaries, to the other Trusts hereunder and their Beneficiaries, and to the Settlor's Probate Estate. Without limitation on the generality of the foregoing direction (which shall to that extent supercede the usual fiduciary duty of impartiality), such Fiduciaries shall not be accountable to any person interested in this Trust or to Settlor's Estate for the manner in which they shall carry out this direction to minimize overall taxes and expenses (including any decision they may make not to incur the expense of a detailed analysis of alternative choices). Even though their decisions in this regard may result in increased taxes or decreased distributions to the Trust, to the Estate, or to one or more Beneficiaries, the Fiduciaries shall not be obligated for compensation readjustments or reimbursements which arise by reason of the manner in which the Fiduciaries carry out this direction. Section 6.03 -Judgment and Discretion of Trustee In the absence of proof of bad faith, all questions of construction or interpretation of any trusts created by this Trust Agreement will be finally and conclusively determined solely by the Trustee, according to the Trustee's best judgment and without recourse to any court. Each determination by the Trustee is binding on the Beneficiaries and prospective Beneficiaries hereunder, both in being and unborn, as well as all other persons, firms, or corporations. The Trustee, when exercising any discretionary power relating to the distribution or accumulation of principal or income or to the termination of any trust, will be responsible only for lack of good faith in the exercise of such power. Each determination may be relied upon to the same extent as if it were a final and binding judicial determination. In the event of a conflict between the provisions of this Trust Agreement and those of the Pennsylvania Statutes, the provisions of this Agreement will control. ARTICLE SEVEN Resolution of Conflict Section 7.01 -Resolution of Convict Any controversy between the Trustee or Trustees and any other Trustee or Trustees, or between any other parties to this Trust, including Beneficiaries, involving the construction or application of any of the terms, provisions, or conditions of this Trust shall, on the written request of either or any disagreeing party served on the other or others, shall be submitted to arbitration. The parties to such arbitration shall each appoint one person to hear and determine the dispute and, if they are unable to agree, then the two persons so chosen shall select a third impartial arbitrator whose decision shall be final and conclusive upon both parties. The cost of arbitration shall be borne by the losing party or in such proportion as the arbitrator(s) shall decide. Such arbitration shall comply with the commercial arbitration rules of the American Arbitration Association, 140 West 51st Street, New York, NY 10200. REVOCABLE LIVING TRUST AGREEMENT Page 16 Section 7.02 -Incontestability The beneficial provisions of this Trust Agreement are intended to be in lieu of any other rights, claims, or interests of whatsoever nature, whether statutory or otherwise, except bona fide pre-death debts, which any Beneficiary hereunder may have in Settlor's Estate or in the properties in trust hereunder. Accordingly, if any Beneficiary hereunder asserts any claim (except a legally enforceable debt), statutory election, or other right or interest against or in Settlor's Estate, or any properties of this Trust, other than pursuant to the express terms hereof, or directly or indirectly contests, disputes, or calls into question, before any court, the validity of this Trust Agreement, then: Such Beneficiary shall thereby absolutely forfeit any and all beneficial interests of whatsoever kind and nature which such Beneficiary or his or her heirs might otherwise have under this Trust Agreement and the interests of the other Beneficiaries hereunder shall thereupon be appropriately and proportionately increased; and 2. All of the provisions of this Trust Agreement, to the extent that they confer any benefits, powers, or rights whatsoever upon such claiming, electing, or contesting Beneficiary, shall thereupon become absolutely void; and Such claiming, electing, or contesting Beneficiary, if then acting as a trustee hereunder, shall automatically cease to be a Trustee and shall thereafter be ineligible either to select, remove, or become a Trustee hereunder. Section 7.03 -Specific Omissions Any and all persons and entities, except those persons and entities specifically named herein, have been intentionally omitted from this Trust Agreement. If any person or entity shall successfully challenge any term or condition of this Trust Agreement, then, to that person or entity shall be given the sum of one dollar ($1.00) in lieu and in place of any other benefit, grant, or interest which that person or interest may have in the Trust Estate. Section 7.04 -Benefits Confidential The Settlors further declare that it is their desire and intent that the provisions of this Trust Agreement are to remain confidential as to all parties. The Settlors direct that only the information concerning the benefits paid to any particular Beneficiary shall be revealed to such individual and that no individual shall have a right to information concerning the benefits being paid to any other Beneficiary. ARTICLE EIGHT General Provisions Section 8.01 -Distribution in Kind or in Cash On any division of the assets of the Trust Estate into shares or partial shares, and on any final or partial distribution of the assets of the Trust Estate, the Trustee, at his or her absolute discretion, may divide and distribute undivided interests of such assets on a pro rata or non-pro rata basis, or may sell any part of or all of such assets and may make divisions or distributions in cash or partly in cash and partly in kind. The decision of the Trustee, either prior to or on any division or distribution of such assets, as to what constitutes a proper division of such assets of the Trust Estate, shall be binding on all persons interested in any trust provided for in this Trust Agreement. REVOCABLE LIVING TRUST AGREEMENT Page 17 Section 8.02 -Spendthrift Provision Neither the principal nor the income of the trust shall be liable for the debts of a Beneficiary. Except as otherwise expressly provided in this Agreement, no Beneficiary of any trust shall have any right, power, or authority to alienate, encumber, or hypothecate his or her interest in the principal or income of this Trust in any manner, nor shall the interests of any Beneficiary be subject to the claims of his or her creditors or liable to attachment, execution, or other process of law. The limitations herein shall not restrict the exercise of any power of appointment or the right to disclaim. Section 8.03 - Definition of Children The terms "Child" and "Children" as used in this Agreement mean the lawful issue of a Settlor or of the Settlors together. This definition also includes children legally adopted by a Settlor or by the Settlors together. Section 8.04 -Handicapped Beneficiaries Any Beneficiary who is determined by a court of competent jurisdiction to be incompetent shall not have any discretionary rights of a Beneficiary with respect to this Trust, or to their share or portion thereof. The Trustee shall hold and maintain such incompetent Beneficiary's share of the Trust estate and shall, in the Trustee's sole discretion, provide for such Beneficiary as that Trustee would provide for a minor. Notwithstanding the foregoing, any Beneficiary who is diagnosed for the purposes of governmental benefits (as hereinafter delineated) as being not competent or as being disabled, and who shall be entitled to governmental support and benefits by reason of such incompetency or disability, shall cease to be a Beneficiary of this Trust. Likewise, they shall cease to be a Beneficiary if any share or portion of the principal or income of the Trust shall become subject to the claims of any governmental agency for costs or benefits, fees, or charges. The portion of the Trust Estate which, absent the provisions of this section, would have been the share of such incompetent or handicapped person shall be retained in trust for as long as that individual lives. The Trustee, at his or her sole discretion, shall utilize such funds for the maintenance of that individual. If such individual recovers from his or her incompetency or disability and is no longer eligible for aid from any governmental agency, including costs or benefits, fees, or charges, such individual shall be reinstated as a Beneficiary after 60 days from such recovery and the allocation and distribution provisions as stated herein shall apply to that portion of the Trust Estate which is held by the Trustee subject to the foregoing provisions of this section. If said handicapped Beneficiary is no longer living and shall leave children then living, the deceased child's share shall pass to those children per stirpes. If there are no children, the share shall be allocated proportionately among the remaining Beneficiaries. ARTICLE NINE Successor Trustee Appointments Section 9.01 -Trustees All Trustees are to serve without bond. The following will act as Trustees of any Trusts created by this Trust Agreement, in the following order of succession: First: The undersigned, Robert O'Rourke and /or Vivian M. O'Rourke. Second: The Surviving Spouse. REVOCABLE LIVING TRUST AGREEMENT Page 18 Third: At the death or incapacity of the Surviving Spouse, Lori V. O'Rourke shall serve as First Successor Trustee. Last: A Trustee chosen by the majority of Beneficiaries, with a parent or legal guardian voting for minor Beneficiaries; provided, however, that the children of any deceased Beneficiary shall collectively have only one vote. Section 9.02 -Allocation and Distribution of The Trust Assets The Trustees shall allocate, hold, administer, and distribute the Trust Assets as hereinafter provided: Upon the death of the first Settlor, the Trustee shall make any separate distributions that have been specified by the deceased Settlor. The Trustee shall also take into consideration the appropriate provisions of this Article. 2. Upon the death of the Surviving Spouse, the Trustee shall hold, administer, and distribute the Trust Assets in the manner hereinafter prescribed. Section 9.03 -Personal Property Distribution Notwithstanding any provision of this Trust Agreement to the contrary, the Trustee must abide by any memorandum by the Settlors, particularly that contained in the section entitled "Special Directives" incorporated into this Trust Instrument, directing the disposition of Trust Assets of every kind including, but not limited to, furniture, appliances, furnishings, pictures, china, silverware, glass, books, jewelry, wearing apparel, and all policies of fire, burglary, property damage, and other insurance on or in connection with the use of property. Otherwise, any personal and household effects of the Settlors shall be distributed with the remaining assets of the Trust Estate. Section 9.04 -Liability of Trustee The Trustee will not be responsible or liable for any loss which may occur by reason of depreciation in value of the properties at any time belonging to the Trust Estate nor for any other loss which may occur, except that the Trustee will be liable for each Trustee's own negligence, neglect, default, or willful wrong. The Trustee will not be liable or responsible for the acts, omissions, or defaults of any agent or other person to whom duties may be properly delegated hereunder (except officers or regular employees of the Trustee) if such agent or person was appointed with due care. The Trustee may receive reimbursement from the Trust Estate for any liability, whether in contract or in tort, incurred in the administration of the Trust Estate in accordance with the provisions hereof, and the Trustee may contract in such form that such Trustee will be exempt from such personal liability and that such liability will be limited to the Trust Assets. Section 9.05 -Successor Trustees Any Successor Trustee shall have all the power, rights, discretion, and obligations conferred on a Trustee by this Trust Agreement. All rights, titles, and interest in the property of the Trust shall immediately vest in the successor Trustee at the time of appointment. The prior Trustee shall, without warranty, transfer to the Successor Trustee the existing Trust property. No Successor Trustee shall be under any duty to examine, verify, question, or audit the books, records, accounts, or transaction of any preceding Trustee; and no Successor Trustee shall be liable for any loss or expense from or occasioned by anything done or neglected to be done by any predecessor Trustee. A Successor Trustee shall be liable only for his or her own acts and defaults. REVOCABLE LIVING TRUST AGREEMENT Page 19 ARTICLE TEN Rule Against Perpetuities Section 10.01 -Perpetuities Savings Clause Notwithstanding any other provision of this instrument, the Trusts created hereunder shall terminate not later than twenty-one (21) years after the death of the last survivor of all Settlors and any other Beneficiary or Beneficiaries named or defined in this Trust living on the date of the death of the first Settlor to die. The Trustee shall distribute remaining Trust principal and all accrued or undistributed net income hereunder to the Beneficiary or Beneficiaries. If there is more than one Beneficiary, the distribution shall be in the proportion in which they are Beneficiaries; if no proportion is designated, then the distribution shall be in equal shares to such Beneficiaries. ARTICLE ELEVEN General Provisions Section 11.01 -Governing Law It is not intended that the laws of only one particular state shall necessarily govern all questions pertaining to all of the Trust hereunder. The validity of the Trust hereunder, as well as the validity of the particular provisions of that Trust, shall be governed by the laws of the state which has sufficient connection with the Trust to support such validity. The meaning and effect of the terms of this Trust Agreement shall be governed by the laws of the Commonwealth of Pennsylvania. The administration of this Trust shall be governed by the laws of the state in which the principle office of the Trustee then having custody of the Trust's principal assets and records is located. The foregoing shall apply even though the situs of some Trust Assets or the home of the Settlor, a Trustee, or a Beneficiary may at some time or times be elsewhere. Section 11.02 -Invalidity of Any Provision If a court finds that any provision of this Trust Agreement is void, invalid, or unenforceable, the remaining provisions of this Agreement will continue to be fully effective. Section 11.03 -Headings The use of headings in connection with the various articles and sections of this Trust Agreement is solely for convenience and the headings are to be given no meaning or significance whatsoever in construing the terms and provisions of this Agreement. REVOCABLE LIVING TRUST AGREEMENT Page 20 Section 11.04 -Internal Revenue Code Terminology As used herein, the words "Gross Estate," "Adjusted Gross Estate," "Taxable Estate," "Unified Credit," "State Death Tax Credit," "Maximum Marital Deduction," "Marital Deduction," and any other word or words which from the context in which it or they are used refer to the Internal Revenue Code shall be assigned the same meaning as words have for the purposes of applying the Internal Revenue Code to a deceased Settlor's Estate. Reference to sections of the Internal Revenue Code and to the Internal Revenue Code shall refer to the Internal Revenue Code amended to the date of such Settlor's death. REVOCABLE LIVING TRUST AGREEMENT Page 21 SPECIAL DIRECTIVES OF ROBERT O'ROURKE I, ROBERT O'ROURKE a resident of the County of Cumberland, Conunonwealth of Pennsylvania, being of lawful age, and of sound and disposing mind and memory, and not acting under duress, fraud, or undue influence, hereby make, publish and declare this to be my Special Directive, and I incorporate THE ROBERT O'ROURKE AND VNIAN M. O'ROURKE REVOCABLE LIVING TRUST AGREEMENT. FIRST The natural objects of my affection are: My Wife - Vivian M. O'Rourke 2. My Children - Lori V. O'Rourke Janet M. Feister Mickey S. Rankin Jack R. O'Rourke SECOND I direct that all estate and inheritance taxes payable as a result of my death, not limited to taxes assessed on property, shall be paid out of the residue of my Estate, and shall not be deducted or collected from any League, Devisee, or Beneficiary hereunder. THIRD In the event my daughter, LORI V. O'ROURKE, should predecease me, all of the Trust Estate shall be divided equally among my surviving children in equal shares. FOURTH In the event all of my named Beneficiaries predecease me, all of the Trust Estate shall be distributed to my heirs at law. FIFTH I direct that all outstanding debts and/or loans owed by any Beneficiary shall be forgiven and deemed as having not existed. REVOCABLE LIVING TRUST AGREEMENT Page 22 SIXTH I direct that, before any distribution of the assets of the Trust Estate to the named Beneficiaries, certain specific distributions, if any, shall be made from the assets as set forth on the list attached hereto and marked "Exhibit A." SEVENTH I hereby acknowledge and accept the "Special Directives," if any, of my spouse. REVOCABLE LIVING TRUST AGREEMENT Page 23 SPECIAL DIRECTIVES OF VIVIAN M. O'ROURKE I, VIVIAN M. O'ROURKE, a resident of the County of Cumberland, Commonwealth of Pennsylvania, being of lawful age, and of sound and disposing mind and memory, and not acting under duress, fraud, or undue influence, hereby make, publish and declare this to be my Special Directive, and I incorporate THE ROBERT O'ROURKE AND VIVIAN M. O'ROURKE REVOCABLE LIVING TRUST AGREEMENT. FIRST The natural objects of my affection are: 1. My Husband - Robert O'Rourke 2. My Children - Lori V. O'Rourke Janet M. Feister Mickey S. Rankin Jack R. O'Rourke SECOND I direct that all estate and inheritance taxes payable as a result of my death, not limited to taxes assessed on property, shall be paid out of the residue of my Estate, and shall not be deducted or collected from any League, Devisee, or Beneficiary hereunder. THIRD In the event my daughter, LORI V. O'ROURKE, should predecease me, all of the Trust Estate shall be divided equally among my surviving children in equal shares. FOURTH In the event all of my named Beneficiaries predecease me, all of the Trust Estate shall be distributed to my heirs at law. FIFTH I direct that all outstanding debts and/or loans owed by any Beneficiary shall be forgiven and deemed as having not existed. REVOCABLE LIVING TRUST AGREEMENT Page 24 SIXTH I direct that, before any distribution of the assets of the Trust Estate to the named Beneficiaries, certain specific distributions, if any, shall be made from the assets as set forth on the list attached hereto and marked "Exhibit A." SEVENTH I hereby acknowledge and accept the "Special Directives," if any, of my spouse. REVOCABLE LIVING TRUST AGREEMENT Page 25 DATED to be effective this ~ day of ..f/¢~ , ~.• SETTLORS: r ~,,I3,.''v~ w ROJB )ERT O'ROURKE VNIAN M. O'ROURKE ACCEPTED BY CO-TRUSTEES: BERT O'ROURKE . ~d ~ ~~.. ~, ~~ / VIVIAN M. O'ROURKE COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND This instrument was acknowledged before me on the date herein set forth by ROBERT O'ROURKE as Settlor and Co-Trustee to certify which witness my hand and seal of office. otary Pu i o onwealth of Pennsylvania ,rte: v.~.r.~.-._.._., :{ ?VnYa~i~ Swat . r'~.~!SUUf~~i :teii-~~t~. .:i4_ .1:~_iit :l! fi .. ~~~ ('. "rp7'p SiClfS ~:Xt`:T£-`? -t'ii. %~~.f}4' COMMONWEALTH OF PENNSYLVANIA ~'- " ~= f ~;~~w ~ ~~ ~;r ~° COUNTY OF CUMBERLAND This instrument was acknowledged before me on the date herein set forth by VNIAN M. O'ROURKE as Settlor and Co-Trustee to certify which witness my hand and seal of office. Notary Pu is o onwealth of Pennsylvania ~' t~otari~ ~&' ,. ~~re.~~r~~~ lic,~;i~e;'- `r,isf3i:;r REVOCABLE LIVING TRUST AGREEMENT Page 26 THE ROBERT O'ROURKE AND VIVIAN M. O'ROURKE REVOCABLE LIVING TRUST AGREEMENT Declaration of Intent The undersigned hereby declare that, as Trustee of THE ROBERT O'ROURKE AND VIVIAN M. O'ROURKE REVOCABLE LIVING TRUST, they are acquiring and will hold in the name ROBERT O'ROURKE and VNIAN M. O'ROURKE, but without further reference to their fiduciary capacity, all items listed on the attached schedule(s) hereto and incorporated herein as amended, from time to time, as well as household furnishings, automobiles, jewelry, bank accounts, securities, bonds, clothing and other personal property of any kind in their name or in either of their names and henceforth such assets shall and will belong to said Trust and not to them individually; and they further declare that, except to the extent of interest provided to them under the terms and provisions of said Trust, they have no personal interest in any of the above itemized personal properties, it being intended and this Declaration constitutes an affirmation of Trust .ownership and an assignment to this Trust and shall be binding on their heirs, administrators, executors and assigns. IN WI~S WHEREOF, the undersigned have executed this instrument this ~ day of ~• BE T O'ROURKE Settlor/Trustee J s ~ ~ ~J' VIVIAN M. O'ROURKE (~ Settlor/Trustee COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND BEFORE ME, the undersigned authority, on this day personally appeared ROBERT O'ROURKE and VTVIAN M. O'ROURKE, known to me to be the persons whose names are subscribed to the foregoing instrument, and acknowledged to me that they executed the same for the purposes and consideration therein expressed and in the capacity therein stated. ~- SUBSCRIBED AND SWORN this ~ day of --~/~/1 ' ..mot--~'~. Notary Publi , C o ealth of Pennsylvania ~; - - ~, ..,. N; as ~ ~a ~ ?G~a 4 SPECIAL INSTRUCTIONS FOR PREPARING AND ATTACHING AN "EXHIBIT A" TO YOUR REVOCABLE LIVING TRUST AGREEMENT If you have special instructions for bequests of property that were not included in the original trust planning documents, it is important that they be prepared correctly in order to accomplish your wishes. "Exhibit A" is not an amendment; it is a part of your original trust document. The page(s) entitled "SPECIAL DHRECTIVES OF ROBERT O'ROURKE" and "SPECIAL DIIZECTTVES OF VTVIAN M. O'ROURKE" found near the end of the trust document entitled THE ROBERT O'ROURKE AND VTVIAN M. O'ROURKE REVOCABLE LIVING TRUST AGREEMENT needs to have a paragraph that basically says the following: I direct that my trust estate (or personal property or whatever the items in question are) be distributed according to the list attached hereto and marked "EXHIBIT A". If your trust is a joint trust, an "Exhibit A" must be mentioned in the SPECIAL DIRECTIVES of both. Make as many copies of your blank "EXHIBIT A" as it takes to distribute your personal items, listing the individual property, the beneficiary of the property, and, if applicable, the dollar or percentage amount of trust property you wish to bequeath. When you finish, number and initial each page, and sign the last page. Be sure to sign your signature and initials in front of your witnesses and a notary public. Date your "Exhibit A" the same date you signed your original trust agreement. (All gift pages must be entitled "EXHIBIT A." All pages must be numbered. Each page must have a place at the bottom for your initials; the last page must have a line for your full signature. Your signature must have two witnesses and a notary.) 4. Attach the original signed and witnessed copy to your original REVOCABLE LIVING TRUST AGREEMENT. Put a copy of your "EXHIBIT A" with any trust copies you have stored, i.e., safe deposit box. See attached sample for further help. If you have any questions, contact the attorney who prepared your trust. 6. Any changes made subsequent to the trust date should be placed in the "AMENDMENT TO REVOCABLE LIVING TRUST AGREEMENT" which follows "Exhibit A". LOOK FOR YOUR PERSONALIZED "EXHIBIT A" PAGES BEHIND THE ROBERT O'ROURKE AND VIVIAN M. O'ROURKE REVOCABLE LIVING TRUST AGREEMENT. SAMPLE ONLY "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF ROBERT O'ROURKE AND VIVIAN M. O' ROURKE, TRUSTEES AND SETTLORS OF THE ROBERT O'ROURKE AND VIVIAN M. O'ROURKE REVOCABLE LIVING TRUST I direct that JAMES DOE get my railroad pocket watch. I direct that JANE DOE get the money in the FIRST NATIONAL BANK of Altuna, Texas, Account #111-111-111. I direct that JAMES DOE and JANE DOE each receive a '/2 ownership in the house at 23 Lexington Avenue, Philadelphia, Pennsylvania. I direct that my railroad stock be divided equally among the children of JAMES DOE. I direct that my telephone stock be divided equally among the children of JANE DOE. I direct that each of my grandchildren receive $5,000 from my trust estate. It is my intent that this money be used for their college education. I direct that my car go to my granddaughter, MELISSA DOE, and my truck go to ~y grandson, JAMES DOE, JR. "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF JOHN S. DOE AND MARY A. DOE Page of "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF ROBERT O'ROURKE AND VIVIAN M. O'ROURKE TRUSTEES AND SETTLORS OF THE ROBERT O'ROURKE AND VIVIAN M. O'ROURKE REVOCABLE LIVING TRUST "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF ROBERT O'ROURKE AND VIVIAN M. O'ROURKE Page of "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF ROBERT O'ROURKE AND VIVIAN M. O'ROURKE TRUSTEES AND SETTLORS OF THE ROBERT O'ROURKE AND VIVIAN M. O'ROURKE REVOCABLE LIVING TRUST "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF ROBERT O'ROURKE AND VIVIAN M. O'ROURKE Page of "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF ROBERT O'ROURKE AND VIVIAN M. O'ROURKE TRUSTEES AND SETTLORS OF THE ROBERT O'ROURKE AND VIVIAN M. O'ROURKE REVOCABLE LIVING TRUST "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF ROBERT O'ROURKE AND VIVIAN M. O'ROURKE Page of "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF ROBERT O'ROURKE AND VIVIAN M. O'ROURKE TRUSTEES AND SETTLORS OF THE ROBERT O'ROURKE AND VIVIAN M. O'ROURKE REVOCABLE LIVING TRUST "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF ROBERT O'ROURKE AND VIVIAN M. O'ROURKE Page of The foregoing instrument consists of , typewritten handwritten pages including the signature of Witnesses, and acknowledgment of officer. We have signed our names at the bottom of each of the preceding pages. DATED this day of day of Witness ROBERT O'ROURKE VNIAN M. O'ROURKE Address Witness Address "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF ROBERT O'ROURKE AND VIVIAN M. O'ROURKE Page of COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND This instrument was aclrnowledged before me on the day of by ROBERT O'ROURKE as Settlor and Co-Trustee to certify which witness my hand and seal of office. Notary Public, Commonwealth of Pennsylvania COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND This instrument was aclrnowledged before me on the day of by VNIAN M. O'ROURKE as Settlor and Co-Trustee to certify which witness my hand and seal of office. Notary Public, Commonwealth of Pennsylvania "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF ROBERT O'ROURKE AND VIVIAN M. O'ROiJRKE Page of TENANCY AGREEMENT This Tenancy Agreement is entered into on this day by and between ROBERT O'ROURKE AND VIVIAN M. O'ROURKE. FACTUAL SUMMARY ROBERT O'ROURKE AND VIVIAN M. O'ROURKE were married on 7 ~oZ , /per, and since that date have acquired title to property as joint tenants with right of survivorship. ROBERT O'ROURKE AND VIVIAN M. O'ROURKE have created an estate plan using a revocable living trust and companion pour-over wills, and they now wish to convert all or part of their joint tenancy into tenancy in common property. ROBERT O'ROURKE AND VNIAN M. O'ROURKE are aware that they may, by agreement, convert their joint tenancy property into tenancy in common property so that they may better control their respective interests in the property on each of their deaths. AGREEMENT TO CHANGE JOINT TENANCY ASSETS TO TENANCY IN COMMON ROBERT OROURKE AND VNIAN M. O'ROURKE hereby grant, convey and transfer their respective interests in their joint tenancy property to themselves as tenants in common, except for jointly- held property in Schedule A of this Tenancy Agreement, if any. ROBERT OROURKE AND VNIAN M. O'ROURKE intend this agreement to be binding on themselves and on all others as to property held in joint tenancy with right of survivorship as of the date of this agreement regardless of the manner or form of the written title. ROBERT O'ROURKE AND VIVIAN M. O'ROURKE make this agreement on the 1~day of .../~/~Z . 0~3. C.~-- OBERT O'ROURKE ~~ tel. CX VNIAN M. OROURKE REVOCABLE LIVING TRUST AGREEMENT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss. ACKNOWLEDGMENT This instrument was aclrnowledged before me on the date herein set forth ROBERT O'ROURKE AND VIVIAN M. O'ROURKE as husband and wife to certify which witness my hand and seal of office. My Commission Expires: i_ iVQi1. '=R ~fti ~9~~.7 ~ ~ :a") r~ ~~M Ei'1 ~~~ :r ~ ~~ -_ ,~ ~i ,^~l 11 CQI8 ~+c. .. Notary Pu is REVOCABLE LIVING TRUST AGREEMENT CHARLES E. SHIELDS, III ATTORNEY-AT-LAW GEORGE M. HOUCK (1912-1991) 6 CLOUSER ROAD Corner of Trindle and Clouser Roads MECHANICSBURG, PA ] 7055 TELEPHONE (717) 766-0209 FAX (717) 795-7473 July 16, 2012 Register of Wills Cumberland County Court House 1 Courthouse Square Carlisle, PA 17013 Dear Register of Wills: Re: Estate of Vivian M. O'Rourke No. 21-11-0887 Please find enclosed for filing 2 copies of the Inheritance Tax Return for the Vivian M. O'Rourke Estate as well as Check No. 102 in the amount of $9,341.13 for the Inheritance Tax due and Check No. 103 in the amount of $15.00 for the filing fee. Thank you for your kind attention to this matter. Very truly yours, C,~~4. f.:;~!~~ Charles E. Shields, III CES/m" Attorney-At-Law JJ Enclosures CHARLES E. SHIELDS, III ATTORNEY-AT-LAW 6 CLOUSER ROAD Corner of Trindle acid Clouser Roads MECHANICSBURG, PA 17055 GEORGE M. HOUCK (1912-1991) July 16, 2012 Mary Jo Mullen, Chief Inheritance Tax Division Commonwealth of Pennsylvania Department of Revenue Bureau of Individual Taxes Dept. 280601 Harrisburg, PA 17128-0601 Via hand delivery to Glenda Farner Strasbaugh, Register of Wills Office, Cumberland County Re: Estate of Vivian M. O'Rourke Estate Docket No.: 21-11-0887 SSN: 194-20-9899 DOD: 08/14/2010 Dear Ms. Mullen: TELEPHONE (717) 766-0209 FAX (717) 795-7473 ~_~ ~? ~ ~; "~~' ~'. ~~~ --' > c~- _ ~ ~ ,. Q ~; ~ n? ~~ ~ ~ -- Estate of Robert O'Rourke Estate Docket No.: 21-11-0944 SSN: 209-22-0308 DOD: 08/21/2011 Please be advised that I am filing both Vivian M. O'Rourke's and Robert O'Rourke's Inheritance Tax Returns simultaneously. So far as I may make a suggestion without being deemed offensive, I have filed these together so that they might be audited together. The O'Rourke's were (as has often happened in late years) sold a Revocable Living Trust. The inducement held out to them for spending the money for such a Trust is now subject to debate and dispute. However, the main outlines of what this was supposed to accomplish were the usual, which most likely need no recital here nor does it need to be recited that the promises exceeded the result. We did not open Vivian's estate right away because of family issues which recently appear to have been accepted as fait accomplis. Based upon the actual language of the relevant particular Trust clauses and lack of a comprehensive Family Agreement as to the expressed real intent of the Settlors of the Trust, it was necessary to carry out the literal terms of the Trust per black letter law. This results in a frozen irrevocability on the death of the first Settlor to die (Vivian). We have supplied along with her return a detailed explanation and set of calculations. Thus, if her Return is studied and audited first, Robert's Return, as the second Settlor to die, will be easier to comprehend and follow. As pointed out on Robert's Return, there was a signif cant decrease in the county multiplier for Cumberland County Real Estate between the two deaths which accounts for the disparity in the value of the same item of real estate between the two Estates. Ms. Mary Jo Mullen July 16, 2012 Page 2 Also, one of Robert O'Rourke's children mistakenly sent in two checks for a direct billing related to Schedule F items. He also mistakenly overpaid by more than triple the Inheritance Tax due on the value of the items in question. In view of your no doubt heavy audit load, I proposed an informal and practical way of rectifying the error in one fell swoop. However, if you prefer a more formal process to deal with it, we certainly understand. Please adivse. Thank you very much for your kind consideration in this matter. Very truly yours, ~~~ C~°~~- Charles E. Shields, III Attorney-At-Law CES/mjj cc: Lori V. O'Rourke Jack O'Rourke