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1505610143 -'~ REV-1500 Ex (o1 10> OFFICIAL USE ONLY PA Department of Revenue pennsylvania county code Year File Number Bureau of Individual Taxes °~'""TM'ENNTOF1~`~11°E PO 80X.280601 INHERITANCE TAX RETURN 21 12 0051 Harrisburg, PA 17128-t)601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 184 05 5178 11 14 2011 03 06 1917 Decedent's Last Name LUTHER Suffix Decedent's First Name MATILDA (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI M [~P Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER O F WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ~ 2. Supplemental Return ~ 1 3. Prior to 12r13 82j (date of death r~ 4. Limited Estate I __; ~ 4a_ Future Interest Compromise (date of death after 12-12-82) r ~ I--X- 5. Federal Estate Tax Return R wired ~ X 6 Decedent Died Testate ~i, ~~ AttacdheCo a~of~nest a Living Trust ( pY ) __ ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) 9. Litigation Proceeds Received J ~ u 10. Spousal Pppvert Credit{dace ~f dean, tween 1Z-31 ~1 and -1-95 ~ -J 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 AMY M MOYA 717 652 7323 First line of address 5011 LOCUST LANE Second line of address City or Post Office HARRISBURG State ZIP Code PA 17109 REGISTER t'~~LLS US~NLY ~ ~J » r-r y~ T~~ t -' Czt ~ ,-- r.. ,-. - ~~~,-= , i 1 ~- '~ D - FED -~,.,,n r r -n r Correspondent's a-mail address: Amyt~LedererlaW.COm Under penalties of pery'ury, I declare that I have examined this return, inGuding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. ~., ~, J ~~-,-~ ~ ~. ~ ~~,J Lois Ann Norris ~~_'~ ~~ ADDRESS 6 G n owder Road Mechanicsbur PA 17050 SIGN URE OF P~ OTHER THAN REPRESENTATIVE DATE /`~ Amy M Moya ~ ~ 3 - / ~ 5011 Locust Lane, Harrisburg, PA 17109 Side 1 L, 1505610143 1505610143 PA Inheritance Tax Return Signature of Additional Fiduciaries I ESTATE OF I FILE NUMBER Luther, Matilda M. 21-12-0051 Under penalties of perjury, I dedare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which pnsparer has any knowledge. Signature #2 Name Addressl Address2 Clty, State, Zip Date Signature #3 Name Address1 Address2 City, State, Zip Date ~C T ~A ~ ~~ 4 n ~ i1 - Susan E. Lederer 5011 Locust Lane Harrisburg PA 17109 Paris IL 61944 `~(~li ~- Patrick E. Betl 702 East court street ' REV-1500 EX 1505610243 Decedent's Name: I_Uther, Matilda M. 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 i3< Notes Receivable (Schedule D) ........................................................ 4. 5. Cash, Sank Deposits & Miscellaneous Personal Property (Schedule E) ............... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers 8 Miscellaneous ion,-Probate Property (Schedule G) ~I Separate Billing Requested............ 7. 8. Total Gross Assets (total Lines 1-7) ..................................................................... 8. 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) .............................. 10. 11. Total Deductions (total Lines 9 i£ 10) ................................................................... 11. 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ............................................... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ............................................... 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15 (a)(1.2) X .00 16. Amount of Line 14 taxable 0 . 0 0 16. at lineal rate X .045 17. Amount of Line 14 taxable 0 , 0 0 17. at sibling rate X .12 18. Amount of Line 14 taxable 10 633 359.42 18. , at collateral rate X .15 ~ 19. Tax Due .................................................................................................................. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 34,628.41 141,889.81 10,679,932.47 10,856,450.69 185,742.56 37,348.71 223,091.27 10,633,359.42 10,633,359.42 0.00 0.00 0.00 1,595,003.91 1,595,003.91 Side 2 1505610243 1505610243 Decedent's Social Security Number 184 05 5178 REV-1500 EX Page 3 File Number 21-12-0051 Decedent's Complete Address: DECEDENT'S NAME Luther, Matilda M._ _ _ STREET ADDRESS 100 Mt. Allen Drive CITY STATE--- ;ZIP PA I 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 1,518,000.00 79,750.20 q. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. Make Check Payable to: REGISTER OF (1) 1,595,003.91 Total Credits (A + B) (2) 1,597,750.20 (3) (q] 2,746.29 (5) 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 :............................................................................... ~ x] b. retain the right to designate who shall use the property transferred or its income :.................................. ^ c. retain a reversionary interest; or......p..Y ....................................~............................................................. ~,' I x~' d. receive the promise for life of either a ments, benefits or care ............................................................. J 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without ___ receiving adequate consideration? .................................................................................................................... x -- 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... [~ _~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................................. ~~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate 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)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev-1508 EX+ (6-88) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Luther, Matilda M. 21-12-0051 Include the proceeds of IRigation and the date the proceeds were received by the estate. All propsrty Jolndy-ownedwith the right of survlvorshlp must be dlsclosad on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION Of= DEATH 1 Cash 3,660.10 2 ~ Check from Highmark Blue Shield (refund of health insurance premium) ~ 4,430.05 3 Check from Pennsylvania Department of Revenue (refund of personal income tax 184.00 overpayment) 4 Miscellaneous Personal Property 5,000.00 5 1/28 share of the Estate of Matilda A. Minnich. Matilda A. Minnich died intestate on March 12, 21,354.26 1926. The only remaining asset of the Estate is real estate located at RR N. Locust Point Road, Silver Spring Township, Cumberland County, PA, Parcel ID No. 38-08-0569-016. It took a number of years to determine and locate the heirs, to clear title to the property, and to find an interested buyer. Currently there is an Agreement of Sale for the real estate with a purchase price of $750,000.00. To date, there is one individual who has refused to sign the Agreement. Therefore, the attached Agreement has not been fully executed. However, the attomey handling the sale is hopeful that this individual will sign the Agreement in the near future. Attached is a memorandum prepared by the attomey handling the sale, which details the cost of sate ($152,076.00) and estimated net proceeds ($597,924.00). Therefore, the estimated value of the 1/28 interest of the Estate of Matilda Luther is $21,354.26. TOTAL (Also enter on Line 5, Recapitulation) I 34,628.41 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1508 FJt+ (6-98) SCHEDULE F COMMONwEn,LTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Luther, Matilda M. 21-12-0051 If an asset was made joint within ona year of the decedenYS dato of death, it must be roported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Jack L. Norris g, William G. Minnich C. 6 Gunpowder Road Friend Mechanicsburg, PA 17050 225 North Market Street Nephew Mechanicsburg, PA 17055 Ir-Ia1T1 V AWIUFr1 PRCIPFR7Y• ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANKACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSE % OF DECD'S INTEREST DATE OF DEATH DECEDENTS NTEREST 1 B 06/2812007 $100,000 face value Pennsylvania St Tpk 104,721.89 50.000% 52,360.95 Commn Tpk DTD: 01122!2009, 5%, due 0610112039, at $102,458.00, held in Edward Jones Account No. 874-11128, titled to Matilda M. Luther and William J. Minnich ($2,263.89 accrued interest), CUSIP #709223VW8 2 B 06/28/2007 2,719.751 shares of Income Fd Amer Inc, held 45,011.88 50.000% 22,505.94 in Edward Jones Account No. 874-11128, titled to Matilda M. Luther and William J. Minnich ($16.550000lNAV), CUSIP #45332010 3 A 06/27/2007 3,935.89 shares held in a Money Market Tax 3,935.89 50.000% 1,967.95 Free Fund, Edward Jones Account No. 874 -11126, titled to Matilda M. Luther and Jack L. Norris ($1.00/NAV) 4 A 06/27/2007 $10,000 face value American Mun Pwr Ohio 10,436.41 50.000% 5,218.21 Inc Rev DTD: 070102/2008, 5%, due 2/15/2031, at $103.128000, held in Edward Jones Account No. 874-11126, titled to Matilda M. Luther and Jack L. Norris ($123.61 accrued interest), CUSIP #02765UAZ7 Total of Continuation Schedule ee attached page TOTAL (Also enter on Line 6, Recapitulation) I 141,889.81 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98) Rev-1509 EX+ (6.98) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT continued ESTATE OF (FILE NUMBER Luther, Matilda M. 21-12-0051 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. ~rour~ v nwucn oonoccTv ITEM NUMBER LETTER FOR JOIN TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSE °t° OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 5 A 08127!2007 $30,000 face value Erie PA Wtr Auth Wtr Rev, 31,824.57 50.000% 15,912.29 DTD: 09/07/2006, 5°!°, due 12/01/2036, at $103.818000, held in Edward Jones Account No. 874-11126, titled to Matilda M. Luther and Jack L. Norris ($879.17 accrued interest), CUSIP #295542JM7 6 A 06/27/2007 $10,000 face value Pennsylvania St Tpk 10,418.01 50.000°Ie 5,209.01 Commn Tpk, DTD: 07/28/2009, 5.25%, due 06/01/2039, at $101.8030000, held in Edward Jones Account No. 874-11128, titled to Matilda M. Luther and Jack L. Norris (5237.71 accrued interest), CUSIP #709223WY3 7 A 06/27/2007 $75,000 face value Kansas St Dev Fin Auth 77,430.92 50.000% 38,715.46 Rev, DTD: 05120/2010, 5%, due 01/0112040, at $101.394000, held in Edward Jones Account No. 874-11126, titled to Matilda M. Luther and Jack L. Norris ($1,385.42 accrued interest), CUSIP #48542K5N5 TOTAL (Also enter on Line 6, Recapitulation) Copyright (c) 2002 form software only The Lackner Group, Inc. 141,889.81 Form PA-1500 Schedule F (Rev. 6-98) Rev-1510 E7(+ (6-88- COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS ~ MISC. NON-PROBATE PROPERTY ESTATE OF (FILE NUMBER Luther, Matilda M. f 21-12-0051 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 THE DATENOF TTRANSFERSATTACFi ACOPY OF THE DEIED FOOREREAL ESTATE. DATE OF DEATH VALUE OF ASSET °.6 OF DECD'S INTEREST ( EXCLUSION IF APPLICABLE) TAXABLE VALUE 1 112,413.65 shares of Money Market Tax Free Fund 112,414.43 100.000% 112,414.43 held in Edward Jones Account No. 874-07875, titled to Matilda M. Luther TOD Lois A. Norris ($1.00/NAY) ($0.78 accrued interest), CUSIP #480199108 2 $100,000 face value Philadelphia PA Wtr 8< Wastewtr, 107,883.22 100.000% 107,883.22 DTD: 05/04/2005, 5°I°, due 07/0112022, at $106.036000, held in Edward Jones Account No. 874-07875, titled to Matilda M. Luther TOD Lois A. Norris ($1,847.22 accrued interest), CUSIP #717893PP0 3 $100,000 face value Pennsylvania St Higher Edl Fac, 104,356.11 100.000% 104,356.11 DTD: 03124/2010, 5%, due 05115/2031, at $101.870000, held in Edward Jones Account No. 874-07875, titled to Matilda M. Luther TOD Lois A. Norris ($2,486.11 accrued interest), CUSIP #70917RYX7 4 80,000 shares of Reading PA Sch Dist (DTD: 82,426.22 100.000% 82,426.22 12/15/2005; Mat: 01/15/2036 5%), held in Edward Jones Account No. 874-07875, titled to Matilda M. Luther TOD Lois A. Norris ($101.380000/NAY) ($1,322.22 accrued interest), CUSIP #755638SL8 5 150,000 shares of Pennsylvania St Tpk Commn Tpk 171,212.79 100.000% 171,212.79 (DTD: 10/28/2008; Mat: 06/01/2038 6.25%), held in Edward Jones Account No. 874-07875, titled to Matild M. Luther TOD Lois A. Norris ($111.312000/NAV) ($4,244.79 accrued interest), CUSIP #709223UW9 6 100,000 shares of Pennsylvania St Tpk Commn Tpk 109,820.67 100.000% 109,820.67 (DTD: 04/28/2011; Mat: 12/01/2041 6%), held in Edward Jones Account No. 874-07875, titled to Matilda M. Luther TOD Lois A. Norris ($106.554000/NAY) ($3,266.67 accrued interest), CUSIP #709223F55 Total of Continuation Schedules See attached a es TOTAL (Also enter on Line 7, Recapitulation) I 10,679,932.47 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (B-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENTDECEDENT ESTATE OF FILE NUMBER Luther, Matilda M. 21-12-0051 ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE OF RANSFERSATiACIi ACOPY O THE DEED FOOREREAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (~F APPLICABLE) TAXABLE VALUE 7 8,000 shares of Abbott Labs, held in Edward Jones 434,200.00 100.000% 434,200.00 Account No. 874-07875, titled to Matilda M. Luther TOD Lois A. Norris ($54.2750001share) ,CUSIP #002824100 8 Dividend, Abbott Labs, held in Edward Jones Account 3,840.00 100.000% 3,840.00 No. 874-07875, titled to Matilda M. Luther TOD Lois A. Norris Ex: 10!12/2011; Rec: 10/14/2011 Pay: 11/15/2011 (8,000 shares at $0.48/share) 9 8,400 shares of Consolidated Edison Inc, held in 497,700.00 100.000% 497,700.00 Edward Jones Account No. 874-07875, titled to Matilda M. Luther TOD Lois A. Norris ($59.25000/share) (includes dividend of $0.60/share - Ex: 11/14/2011 Rec: 11/16/2011 Pay: 12/15/2011), CUSIP#209115104 10 7,000 shares of Southern Co, held in Edward Jones 305,900.00 100.000% 305,900.00 Account No. 874-07875, titled to Matilda M. Luther TOD Lois A. Norris ($43.700000/share) ,CUSIP #842587107 11 Dividend, Southern Co, held in Edward Jones Accoun 3,307.50 100.000% 3,307.50 No. 874-07875, titled to Matilda M. Luther TOD Lois A. Noms Ex: 11/03/2011; Rec: 11/07!2011 Pay: 12/06/2011 (7,000 shares at $0.4725/share) 12 21,194.355 shares of Income Fd Amer Inc CI A, held in 350,766.58 100.000% 350,766.58 Edward Jones Account No. 874-07875, titled to Matild M. Luther TOD Lois A. Norris ($16.550000/NAV), CUSIP #453320178 13 Cash gift to Matthew Lowry on January 10, 2011 13,000.00 100.000% 3,000.00 10,000.00 14 Cash gift to Anna Mae Zinn on January 10, 2011 3,000.00 100.000% 3,000.00 0.00 (provided for informational purposes only) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+(6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONV4EAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Luther, Matilda M. 21-12-0051 ITEM NUMBER DESCRIPTION OF PROPERTY 7H£ DATE OF TR~ANSFERSATfAC1•TA COPY OF THE DEED F~OREREAL ESTA E. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST ( ExcLUSioN IF APPLICABLE) TAXABLE VALUE 15 Cash gift to Patrick E. BeN on January 10, 2011 13.000.00 100.000% 3,000.00 10,000.00 16 Cash gift to Jack L. Norris on January 10, 2011 13,000.00 100.000°l0 3,000.00 10,000.00 17 Cash gift to Beatrice Minnich on January 10, 2011 13,000.00 100.000% 3,000.00 10,000.00 18 Cash gift to Lois A. Norris on January 10, 2011 13,000.00 100.000% 3,000.00 10,000.00 19 Cash gift to Lori A. Findley on January 10, 2011 2,000.00 100.000% 2,000.00 0.00 (provided for informations{ purposes only) 20 Cash gift to Susan E. Lederer on January 10, 2011 13,000.00 100.000% 3,000.00 10,000.00 21 Cash gift to Patrick E. Bell on August 19, 2011 7,000.00 100.000% 7,000.00 22 Cash gift to Susan Bell on August 19, 2011 13,000.00 100.000% 3,000.00 10,000.00 23 Cash gift to Martin Minnich on August 19, 2011 25,000.00 100.000°l0 3,000.00 22,000.00 24 Cash gift to Ann L. Minnich on August 19, 2011 25,000.00 100.000°!° 3,000.00 22,000.00 25 Cash gift to William Minnich on August 19, 2011 25,000.00 100.000% 3,000.00 22,000.00 26 Cash gift to Jacob Minnich on August 19, 2011 25,000.00 100.000% 3,000.00 22,000.00 27 Cash gift to Susan Enck on August 19, 2011 25,000.00 100.000% 3,000.00 22,000.00 28 Cash gift to Gerald P. Minnich on August 19, 2011 25,000.00 100.000% 3,000.00 22,000.00 29 Cash gift to Lois A. Norris on August 19, 2011 25,000.00 100.000% 25,000.00 30 Cash gift to Jack L. Norris on August 19, 2011 25,000.00 100.000% 25,000.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6.98) SCHEDULE G INTER-V1VOS TRANSFERS ~ MISC. NON-PROBATE PROPERTY COMMONWEALTH Qf PENNSYLVANIA INHERITANCE TAx RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Luther, Matilda M. 21-12-0051 ITEM NUMBER DESCRIPTION OF PROPERTY T E DATENO~F TRDANSFERSATTACIiTA CO Y OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET %6 OF DECD'S INTEREST ExcLUSioN (~F APPLICABLE) TAXABLE VALUE 31 Cash gift to Beatrice Minnich on August 19, 2011 25,000.00 100.000°l0 25,000.00 32 Cash gift to Susan E. Lederer on August 19, 2011 20,000.00 100.000°l° 20,000.00 33 Cash gift to College America for Lianna Lowry on 13,000.00 100.000% 3,000.00 10,000.00 September 12, 2011 34 Cash gift to Pamela R. Lowry on September 12, 2011 7,000.00 100.000% 3,000.00 4,000.00 35 169,911.14 shares of Money Market Tax Free Fund, 169,912.40 100.000% 169,912.40 held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($1.00/share) ($1.26 accrued interest), CUSIP #480199108 36 10,800 shares of AT~T Inc, held in Edward Jones 315,198.00 100.000% 315,198.00 Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2,1996 ($29.185000/share), CUSIP #002068102 37 4,500 shares of American Wtr Wks Co Inc New Com, 139,567.50 100.000% 139,567.50 held in Edward Jones Account No. 874-06944, titled to Patrick E. Beil and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($31.015000/share), CUSIP #030420103 38 1,900 shares of BP PLC Sponsored ADR, held in 83,134.50 100.000% 83,134.50 Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($43.755000/share), CUSIP #055622104 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Luther, Matilda M. 21-12-0051 ITEM NUMBER DESCRIPTION OF PROPERTY TFiE DATE OF TRCANSFERSATTACFI ACOPY OF THE DEED FOR REAL ES ATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST ( EXCLUSION IF APPLICABLE) TAXABLE VALUE 39 Dividend, BP PLC, held in Edward Jones Account No. 798.00 100.000% 798.00 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996, Ex: 11/02/2011; Rec: 11/04/2011 Pay: 12/19/2011 (1,900 shares at $0.42/share) 40 4,200 shares of Bank of America Corporation, held in 92,085.00 100.000°/0 92,085.00 Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($21.925000/share), CUSIP #060505831 41 6,588.399 shares of Capital Income Bldr Fd Sh Ben Int, 323,819.81 100.000% 323,819.81 held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($49.150000iNA~, CUSIP #140193103 42 1,800 shares of Coca Cola Co Com, held in Edward 121,851.00 100.000% 121.851.00 Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($67.695000/share), CUSP #191216100 43 6,500 shares of Duke Energy Corp New Com, held in 135,752.50 100.000°Je 135,752.50 Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($20.885000/share), CUSIP #264410105 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (8.98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY continued ESTATE OF FILE NUMBER Luther, Matilda M. 21-12-0051 ITEM NUMBER DESCRIPTION OF PROPERTY HE DA E OF RANSFERSATTACIiTA CO Y OF TIHE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 44 4,200 shares of DuPont E I De Nemours 8~ Co Com, 204,603.00 100.000% 204,603.00 held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($48.715000/share) (includes dividend of $0.41/share - Ex: 11 /10/2011 Rec: 11 /15/2011 Pay: 12114/2011), CUSIP #263534109 45 2,000 shares of Exelon Corp Com, held in Edward 90,480.00 100.000% 90,480.00 Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($45.24000/share) (includes dividend of $0.525/share - Ex: 11/10/2011 Rec: 11/15/2011 Pay: 12/09/2011), CUSIP #30161N101 46 4,400 shares of Empire Dist Elec Co Com, held in 88,572.00 100.000% 88,572.00 Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($20.130000/share), CUSIP #291641108 47 2,000 shares of Great Plains Energy Inc Com, held in 42,320.00 100.000% 42,320.00 Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($21.160000/share), CUSIP #391164100 48 20,000 shares of General Electric Co Com, held in 323,000.00 100.000% 323,000.00 Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($16.150000/share), CUSIP #369604103 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Luther, Matilda M. 21-12-0051 ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE 0 TRANSFERSATTACFI ACOPY OF THE DEED FOOREREAEEBTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 49 600 shares of Home Depot Inc Com, held in Edward 22,947.00 100.000% 22,947.00 Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($38.245000/share), CUSIP #437076102 50 51,474.302 shares of Income Fd Amer Inc CI A, held in 851,899.70 100.000°/0 851,899.70 Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1998 ($16.550000/share), CUSIP #453320103 51 4,800 shares of Intel Corp Com, held in Edward Jones 118,512.00 100.000% 118,512.00 Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($24.690000/share), CUSIP #458140100 52 Dividend, Intel Corp Com, held in Edward Jones 1,008.00 100.000% 1,008.00 Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996, Ex: 11/03/2011; Rec: 11!07/2011 Pay: 12/01/2011 (4,800 shares at $0.21/share) 53 1,800 shares of Johnson & Johnson Com, held in 116,986.50 100.000% 116,986.50 Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($64.992500/share), CUSIP #478160104 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6-96) SCHEDULE G INTER-VIVOS TRANSFERS ~ MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Luther, Matilda M. 21-12-0051 ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE 0 TRANSFERSATTAC1i A COPYEOF TIHE DEED FOOREREAL Es nTE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST ExcLUSION (IF APPLICABLE) TAXABLE VALUE 54 2,800 shares of Kimberly Clark Corp Com, held in 198,604.00 100.000% 198,804.00 Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($70.930000/share), CUSIP #494368103 55 2,900 shares of Lilly Eli $~ Co Com, held in Edward 110,475.50 100.000°I° 110,475.50 Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($38.095000/share), CUSIP #532457108 56 5,000 shares of Microsoft Corp Com, held in Edward 134,125.00 100.000% 134,125.00 Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($26.825000/share), CUSIP #594918104 57 3,200 shares of PPL Corp Com, held in Edward Jones 96,016.00 100.000°!0 96,016.00 Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1998 ($30.005000/share), CUSIP #693517108 58 700 shares of OGE Energy Corp Com, held in Edward 36,491.00 100.000% 36,491.00 Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($52.130000/share), CUSIP #670837103 59 3,700 shares of Procter 8~ Gamble Co Com, held in 233,969.50 100.000% 233,969.50 Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2,1996 ($63.235000/share), CUSIP #724718101 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS ~ MISC. NON-PROBATE PROPERTY continued ESTATE OF - (FILE NUMBER Luther, Matilda M. 21-12-0051 ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE OF TRANSFERSATfACIiTAOOPY OF TIRE DEIED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST ( EXCLUSION IF APPLICABLE) TAXABLE VALUE 60 Dividend, Procter & Gamble Co Com, held in Edward 1,942.50 100.000% 1,942.50 Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996, Ex: 10/19/2011; Rec: 10/21/2011 Pay: 11/15/2011 (3,700 shares at $0.525/share) 81 2,800 shares of Pepsico Inc Com, held in Edward 176,022.00 100.000°!° 176,022.00 Jones Account No. 874-08944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($62.865000/share), CUSIP #713448108 82 6,600 shares of Unitil Corp Com, held in Edward 179,322.00 100.000% 179,322.00 Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1998 ($27.1700001share), CUSIP #913259107 63 Dividend, Unitil Corp Com, held in Edward Jones 2,277.00 100.000% 2,277.00 Account No. 874-08944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996, Ex: 10/28/2011; Rec: 11/01/2011 Pay: 11/15/2011 (6,800 shares at $0.345/share) 84 3,720 shares of Verizon Communications Inc Com, 137,937.80 100.000% 137.937.60 held in Edward Jones Account No. 874-08944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($37.080000/share), CUSIP #92343V104 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ I6-98) SCHEDULE G INTER-ViVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Luther. Matilda M. 21-12-0051 ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE O TROANSFERSATfACIi ACOPY OF TIHE DEED ~OR REAL ESTATE. pATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION ~~F APPLICABLE) TAXABLE VALUE 65 $90,000 face value Broadway Office PPTYS Wash Lea, 93,356.00 100.000% 93,356.00 DTD: 11!13/2002, 5%, due 12/01/2031, at $101.465000, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($2,037.50 accrued interest), CUSIP #111556AT3 66 $95,000 face value Blair Cnty PA Hosp Auth Rev, DTD: 96,758.66 100.000% 96,758.66 08101/1998, 5%, due 07101/2022, at $100.004000, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($1,754.86 accrued interest), CUSIP #092840GR2 67 $200,000 face value Pittsburgh 8~ Allegheny Cnty PA, 166,165.00 100.000% 166,165.00 DTD: 05101/1999, 4.5%, due 02/01/2029, at $81.795000, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($2,575.00 accrued interest), CUSIP #724787AR7 68 $25,000 face value Pennsylvania St Pub Sch Bldg A, 25,809.22 100.000% 25,809.22 DTD: 12/28/2006, 5°t°, due 06/01!2033, at $100.973000, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($565.97 accrued interest), CUSIP #709207DL5 69 $130,000 face value Indiana Mun Pwr Agy Pwr Supply, 134,269.49 100.000% 134,269.49 DTD: 09/27/2007, 5%, due 01/01/2037, at $101.437000, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($2,401.39 accrued interest, CUSIP #454898NS2 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 E7(+ (6.98) SCHEDULE G INTER-VIVOS TRANSFERS ~ MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Luther. Matilda M. 21-12-0051 ITEM NUMBER DESCRIPTION OF PROPERTY THE DA E OF RANSFERSATfACFITA COPY OF THE DEED FOOREREAL E3 ATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 70 $25,000 face value Pennsylvania St Tpk Commn Tpk, 28,535.47 100.000% 28,535.47 DTD: 10/28/2008, 6.25°1°, due 06/0112038, at $111.312000, held in Edward Jones Account No. 874 -06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($707.47 accrued interest), CUSIP #709223UW9 71 $95,000 face value Saginaw Vy St Univ Mich Rev, DTD: 99,994.36 100.000% 99,994.36 04/10/2008, 5%, due 07/01/2031, at $103.410000, held in Edward Jones Account No. 874-08944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($1,754.86 accrued interest), CUSIP #78689HHE9 72 $115,000 face value Carbon Cnty PA Area Vocational, 120,232.37 100.000% 120,232.37 DTD: 09/01/2008, 5%, due 03/0112028, at $103.536000, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($1,165.97 accrued interest), CUSIP #140864AQ2 73 $100,000 face value Snyder Cnty PA Higher Ed Auth, 104,390.22 100.000% 104,390.22 DTD: 09/0112008, 5%, due 01/01/2038, at $102.543000, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1998 ($1,847.22 accrued interest), CUSIP #833453DR1 74 $100,000 face value Long Island Pwr Auth N Y Elec, 112,518.67 100.000% 112,518.67 DTD: 10/16/2008, 8%, due 05/01/2033, at $112.302000, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($216.87 accrued interest), CUSIP #542890N40 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98j Rev-1 S10 EX+ (6-96) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY continued ESTATE OF FILE NUMBER Luther, Matilda M. _ 21-12-0051 ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE OF TRAWSFERSA7TACIiTA COPYEOF THE DEED F~OREREAL ESTATE. DATE OF DEATH VALUE OF ASSET °6 OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 75 $100,000 face value West Chester PA Area Sch Dist, 110,982.11 100.000% 110,982.11 DTD: 01101/2006, 5°t°, due 05/15/2029, at $108.496000, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($2,486.11 accrued interest), CUSIP #952030VW1 76 $80,000 face value Susquehanna Area Regl Arpt Aut, 71,876.98 100.000% 71,876.98 DTD: 05/08/2003, 5%, due 01/01/2033, at $87.999000, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($1,477.78 accrued interest), CUSIP #86909RAJ0 77 $100,000 face value Atlanta GA Arpt Passenger Fac, 103,635.22 100.000% 103,635.22 DTD: 06/10/2004, 5%, due 01/01/2033, at $101.788999, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($1,847.22 accrued interest), CUSIP #04780TAE4 78 $30,000 face value Pennsylvania St Tpk Commn Regi, 34,987.93 100.000% 34,987.93 DTD: 08!01!2005, 5.25°!°, due 07115/2030, at $114.891000, held in Edward Jones Account No. 874 -06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($520.63 accrued interest), CUSIP #709222CY7 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (g.98) COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY continued ESTATE OF (FILE NUMBER Luther, Matilda M. 21-12-0051 ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE O TR~ANSFERSATTACNTA COPY OFTTHE DEIED ~OR REAL E3 ATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST ~ EXCLUSION ~F APPLICABLE) TAXABLE VALUE 79 $65,000 face value Philadelphia PA Redev Auth Hsg, 66,085.05 100.000% 66,085.05 DTD: 08101/1998, 5.45°10, due 02/01!2023, at $100.110000, held in Edward Jones Account No. 874 -06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($1,013.55 accrued interest), CUSIP #717865CE7 80 $100,000 face value Michigan St Bldg Auth Rev, DTD: 98,874.57 100.000% 98,874.57 10/26/2005, 4.625%, due 10/15/2035, at $98.502000, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Noms, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($372.57 accrued interest), CUSIP #594614056 81 $85,000 face value Pennsylvania St Higher Edl Fac, 72,834.81 100.000% 72,834.81 DTD: 04/1912006, 4.375%, due 09/15!2026, at $84.971000, held in Edward Jones Account No. 874 -06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($609.46 accrued interest), CUSIP #70917PGN3 82 $100,000 face value Pennsylvania St Tpk Commn Tpk, 104,721.89 100.000°10 104,721.89 DTD: 01/2212009, 5%, due 06101/2039, at $102.458000, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($2,263.89 accrued interest, CUSIP #709223VW8 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6.98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Luther, Matilda M. 21-12-0051 ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE O TRANSFERSAITACIiTA COPY OF THE DEED OR REAL ESTATE. DATE OF DEATH VALUE OF ASSET °~ OF DECD'S INTEREST ( EXCLUSION IF APPLICABLE) TAXABLE VALUE 83 $100,000 face value Bendle Mich Pub Sch Dist, DTD: 101,773.56 100.000% 101,773.56 02!09!2006, 5°to, due 05!01/2035, at $101.593000, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($180.56 accrued interest), CUSIP #081707CF6 84 $200,000 face value Allegheny Cnty PA Hosp Dev Aut, 213,729.25 100.000% 213,729.25 DTD: 06/03/2009, 5.625%, due 08115/2039, at $105.474000, held in Edward Jones Account No. 874 -06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($2,781.25 accrued interest), CUSIP #01728AU87 85 $100,000 face value University PI Wash, DTD: 111,080.88 100.000% 111,080.88 08124/2009, 5.625°l°, due 12/01/2034, at $108.534000, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($2,546.88 accrued interest), CUSIP #91480QDR8 86 $250,000 face value California St, DTD: 11/01/2007, 252,236.39 100.000% 252,236.39 5%, due 11/01/2037, at $100.714000, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($451.39 accrued interest), CUSIP #13063ALM4 SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY continued Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONY4EAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Luther. Matilda M. 21-12-0051 _ ITEM NUMBER DESCRIPTION OF PROPERTY THE DA E OF TRANSFERSATTAC1iTAOOPY OF THE DEED FOOREREAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION tIF APPLICABLE) TAXABLE VALUE 87 $100,000 face value Gwinnett Cnty GA Hosp Auth Rev 106.061.94 100.000% 106,061.94 DTD: 07/26/2007, 5.5%, due 07/01/2034, at $104.030000, held in Edward Jones Account No. 874 -06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($2,031.94 accrued interest), CUSIP #403732EN6 88 $100,000 face value Delaware St Economic Dev Auth, 103,413.00 100.000% 103.413.00 DTD: 04/01/2010, 5.4%, due 02/01/2031, at $101.868000, held in Edward Jones Account No. 874 -06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($1,545.00 accrued interest), CUSIP #246387PA6 89 $55,000 face value Reading PA Sch Dist, DTD: 56,668.03 100.000°I° 56,668.03 12/15/2005, 5%, due 01/15/2036, at $101.380000, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($909.03 accrued interest), CUSIP #755638SL8 90 $75,000 face value Lake Elsinore Calif Uni Sch Di, 76,592.92 100.000% 76,592.92 DTD: 06/08/2010, 5%, due 06/01/2035, at $99.860000, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($1,697.92 accrued interest), CUSIP #50964HDD0 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+(6-88) SCHEDULE G INTER VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Luther. Matilda M. 21-12-0051 ITEM NUMBER DESCRIPTION OF PROPERTY THE DATENO~F TROANSFERSATTACH A COPYEOFTHE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST ( EXCLUSION ~F APPLICABLE) TAXABLE VALUE 91 $100,000 face value Franklin Cnty PA Ind! Dev Auth, 102.847.06 100.000% 102,847.06 DTD: 07!28!2010, 5.3°t°, due 07!01/2030, at $100.889000, held in Edward Jones Account No. 874 -06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($1,958.06 accrued interest), CUSIP #353273AY7 92 $200,000 face value Indiana St Fin Auth Wtr Facs R, 197,400.94 100.000% 197,400.94 DTD: 09/16/2010, 4.85%, due 09/01/2040, at $97.717000, held in Edward Jones Account No. 874 -06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($1,966.94 accrued interest), CUSIP #455058AD9 93 $100,000 face value Mars PA Area Sch Dist, DTD: 106,330.89 100.000% 106,330.89 06/01/2008, 5%, due 06/0112036, at $104.067000, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($2,263.89 accrued interest), CUSIP #571720KH3 94 $335,000 face value Pennsylvania St Tpk Commn Tpk, 367,899.23 100.000% 367,899.23 DTD: 04128/2011, 6%, due 12/01/2041, at $106.554000, held in Edward Jones Account No. 874-06944, titled to Patrick E. Bell and Lois A. Norris, Trustees of the Matilda M. Luther Living Trust dated October 2, 1996 ($10,943.33 accrued interest), CUSIP #709223F55 95 Checking Account No. 5080586161, held at PNC Bank, 13,000.80 100.000% 13,000.80 titled to Matilda M. Luther, Trustee of the Matilda M. Luther Living Trust dated 10/02/1996 ($0.02 accrued interest) Copyright (c) 2002 form sof-ware only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (8.98) COMMONYYEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY continued ESTATE OF - (FILE NUMBER Luther, Matilda M. 21-12-0051 ITEM NUMBER DESCRIPTION OF PROPERTY THE DA ENO~F TROANSFERSAITACN ACOPY OF THE DEED FOOREREAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 98 2011 GMC Yukon XL 1500, titled to Matilda M. Luther 32,968.00 100.000% 32,968.00 and Lois A. Norris (Kelly Blue Book valuation attached) (Asset made joint within a year of death, on 10/25/2011) (Value based on full value of $51,968.00 minus $19,000.00 contributed by Lois A. Norris via GMC credits of $6,000.00 and atrade-in of $13,000.00) (see attached vehicle invoice) 97 Homesteaders Life Pre-Need contract (Malpezzi 40,445.03 100.000% 40,445.03 Funeral Home, beneficiary) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV-1151 EX+ (10-06) COM N~~T DECEDENTR~VANIA SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Luther, Matilda M. _ 21-12-0051 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT A, FUNERAL EXPENSES: See continuation schedule(s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Lois Ann Norris Street Address 6 Gunpowder Road city Mechanicsburg _ state PA zip 17050 Year(sl Commission paid 2012/2013 (1/2 ea) 2. Attorney's Fees Law Offices of Susan E. Lederer (estimated) 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zio Relationship of Claimant to Decedent 4. Probate Fees Cumberland County Register of Wills 5. Accountant's Fees See continuation schedule(s) attached 6. Tax Return Preparer's Fees 7. Other Administrative Costs See continuation schedule(s) attached 112.50 10,000.00 21,975.03 TOTAL (Also enter on line 9, Recapitulation) I 185,742.56 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) 43,655.03 50,000.00 60,000.00 SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF (FILE NUMBER Luther, Matilda M. 21-12-0051 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Malpezzi Funeral Home 40,445.03 2 Sophia's on Market (funeral luncheon -catering) 3.000.00 3 West Shore Elks Club (funeral luncheon -venue rental) 210.00 H-A Accountant Fees 4 Patrick E. Bell, CPA {preparation of income tax returns and gift tax returns for tax year 2011) H-B5 Other Administrative Costs 5 Edward Jones (fee for date of death valuations) 6 The Sentinel (estate advertising) 7 Cumberland County Law Journal (estate advertising) 8 Cumberland County Register of Wills (filing fee for PA Inheritance Tax Return and Inventory) 9 Edward Jones (fee for checks) 10 Edward Jones (fee for opening estate account) 11 Edward Jones (transaction fees for liquidation of securities) 12 Edward Jones (commission fees for liquidation of securities) 43,655.03 10,000.00 10,000.00 200.00 232.02 75.00 30.00 9.00 100.00 178.20 21,116.81 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Luther, Matilda M. 21-12-0051 ITEM NUMBER DESCRIPTION AMOUNT 13 Cumberland County Register of Wills (Short Certificate) 4.00 14 Cumberland County Register of Wills (additional probate fee) 30.00 H-B7 21,975.03 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+ (12.08) COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8t LIENS ESTATE OF FILE NUMBER Luther, Matilda M. 21-12-0051 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbureed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Messiah Village (resident care and expenses) 9,960.40 2 Betra in Home (in home nursing care) 8,625.00 3 Messiah Village (resident care for November 2011) 4,131.65 4 Alert Pharmacy Services, Inc. (prescriptions) 12.66 5 Pennsylvania Department of Revenue (2011 PA Income Tax due) 14,619.00 TOTAL (Also enter on Line 10, Recapitulation) I 37,348.71 (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) REV-1573 EX+ (~ 1-08) COM~~~NT DECEENNN$_RN ANIA SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Luther. Matilda M- ~~ _~ ~_nne~ NUMBER NAME AND ADDRESS OF PERSON(Sl RECEIVING PROPERTY RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal ~ distributions, and transfers under Sec. 9116 a 1.2 1 Bertha Sweger Cousin $10,000.00 10,000.00 2315 Kensington Street Harrisburg, PA 17104 2 Helen Wolfe May Cousin $10,000.00 10,000.00 209 South Broad Street Mechanicsburg, PA 17055 3 Charles Wolfe Cousin $10,000.00 10,000.00 6 Front Street Camp Hill, PA 17011 4 Harold Wolfe Cousin $10,000.00 10,000.00 419 Crossroad School Road Carlisle, PA 17015 5 Patrick and Susan Bell Friend $40,000; cash 67,000.00 31 Briar Hill Road gifts on Sch. G Paris, IL 61944 See continuation schedule attached Continuation 10,526,359.42 Total 10,633,359.42 Enter dollar amounts for distributions shown above on lines 1 5 throw h 18 on Rev 150 0 cover sheet as a r o riate. II NON-TAXABLE DISTRIBUTIONS: . A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FO R WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Matilda M. Luther 11/1412011 184-05-5178 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 6 Susan Lederer Friend $40,000; cash gifts on iu.uuu.uu 6435 Brittan Road Sch. G Harrisburg, PA 17111 7 Matthew Lowry Friend $15,000; cash gift on 25,000.00 514 Overcrest Road Sch. G Towson, MD 21286 8 Virginia Luther Niece $80,000 80,000.00 2018 North Fisher Avenue Indianapolis, IN 46244 9 Ronald Luther Grand Nephew $80,000 80.000.00 111 Pintail Court Columbus, IN 47201 10 Paul Luther Grand Nephew $80,000 80,000.00 216 Parkland Avenue Saint Louis, MO 63122 11 Ann L. Minnich Sister-in-Law 1/72 of residuary trust; 645,472.84 1820 South Market Street cash gift on Sch. G Mechanicsburg, PA 17055 12 William Minnich Nephew 1/12 of residuary trust; 720.339.73 225 North Market Street cash gift on Sch. G Mechanicsburg, PA 17055 13 Jacob Minnich Nephew 1112 of residuary trust; 645.472.84 16 Pine Tree Drive cash gift on Sch. G Mechanicsburg, PA 17055 14 Martin Minnich Nephew 1112 of residuary trust; 645,472.84 276 Carlisle Road cash gift on Sch. G Dillsburg, PA 17019 1 SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Matilda M. Luther 11/14!2011 184-05-5178 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 15 Beatrice Minnich Sister-in-Law 1/9 of residuary trust; 866,297.13 6 Gunpowder Road cash gifts on Sch. G Mechanicsburg, PA 17050 16 Lois Norris Niece 1!9 of residuary trust; 3,183,092.64 6 Gunpowder Road cash giftslTOD/car on Mechanicsburg, PA 17050 Sch. G 17 Jack Norris Friend 1/9 of residuary trust; 933,320.04 6 Gunpowder Road cash gifts on Sch. G; jt. Mechanicsburg, PA 17050 acct on Sch. F 18 Gerald Minnich Nephew 1/6 of residuary trust; 1,268,945.68 317 East Meadow Drive cash gift on Sch. G Mechanicsburg, PA 17055 19 Susan Minnich Enck Niece 1/6 of residuary trust; 1,268,945.68 896 Hawthorne Avenue cash gifts on Sch. G Mechanicsburg, PA 17055 20 John Minnich (DECEASED 6129/2008) Nephew 21 American Funds Service Company f/b/o Friend Cash gift on Sch. G 10,000.00 Lianna E. Lowry 514 Overcrest Road Towson, MD 21286 22 Pamela R. Lowry Friend Cash gift on Sch. G 4,000.00 514 Overcrest Road Towson, MD 21286 23 Lori A. Findley Grand Niece Cash gift on Sch. G 4085 Mountain View Road Mechanicsburg, PA 17050 2 SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Matilda M. Luther 11/14/2011 184-05-5178 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) (S$S) 24 Anna Mae Zinn Friend Cash gift on Sch. G 15 Parker Road Newville, PA 17241 Total 10.526.359.42 3 ~oQ Last Will and Testament ~ p„ of 1~ Matilda M. Luther I, Matilda M. Luther, a resident of Cumberland County, Pennsylvania, revoke any prior wills and codicils made by me and declare this to be my Last Will and Testament. Article One ~:stributi~n ~~ My Pr©~erty Section 1.01 Pour-Over to My Living Trust All of my probate estate, excluding any property over which I might have a power of appointment, and after payment of expenses and takes which are paid pursuant to this will, I give to the Trustee of the Matilda M. Luther Living Trust dated October 2, 1996 and any amendment thereto executed prior to this will, to be added to the property of that trust and direct that the Trustee administer the property as provided in the trust agreement and any amendments prior to my death. Section 1.02 Alternate Disposition If the trust referred to in Section 1.01 is not in effect at my death or if for any other reason the pour-over cannot be accomplished, I specifically and completely incorporate the terms of the trust into this will by reference. In such a situation, I direct my personal representative to establish a trust in accordance with the provisions of such trust and give the remainder of my estate, excluding any property over which I might have a power of appointment, to the Trustee of said trust to be administered as provided in the trust agreement. Page 1 of 9 Article Two designation and Succession of Fiduciaries Section 2.0~ Personal Representative I nominate Patrick E. Bell and Lois Ann Norris a/k/a Lois M. Norris as my personal representative. If Patrick E. Bell and Lois Ann Norris a/k1a Lois M. Norris fails or ceases to act as my personal representative, Inominate the following as my successor personal representatives in the order named: In the event that Patrick E. Bell is unable to serve, Susan E. Lederer to serve in his place and stead; and in the event that Lois Ann Norris alkia Lois M. Norris is unable to serve, Jack Norris to serve in her place and stead Article Three Powers of Fiduciaries Section 3.01 Grant My personal representative may perform every act reasonably necessary to administer my estate and any trust established under my will. Specifically, my personal representative may exercise the following powers: hold, retain, invest, reinvest, sell, and manage real or personal property, including interests in any form of business entity including, but not limited to, limited partnerships and limited liability companies, and policies of life, health and disability insurance, without diversification as to kind, amount or risk of non-productivity and without limitation by statute or rule of law. My personal representative may partition, sell, exchange, grant, convey, deliver, assign, transfer, lease, option, mortgage, pledge, abandon, borrow, loan and contract- My personal representative may distribute the assets of my estate in cash or kind or partly in each at fair market value on the date of distribution, without requiring pro rata distribution of specific assets and without requiring pro rata allocation of the tax bases of such assets. My personal representative may hold in nominee form, continue businesses; carry out agreements, deal with itself, other fiduciaries and business organizations in which my personal representative may have an interest. It may establish reserves, release powers, and abandon, settle or contest claims. It may employ attorneys, accountants, custodians of the trust assets, and other agents or assistants as deemed advisable to act with or without discretionary powers and compensate them and pay their expenses from income or principal or both. Page 2 of 9 Section 3.02 Powers Granted by State Law In addition to all of the above powers, my personal representative may exercise all powers granted under applicable state law as set forth in Pennsylvania Probate, Estates and Fiduciaries Code, as amended after the date of my will. I incorporate such Code as it exists today by reference and make it a part of my will. Section 3.03 Distribution Alternatives My personal representative may make any payments under my will: Directly to the beneficiary; in any form allowed by applicable state Iaw for gifts or transfers to minors or persons under disability; To the beneficiary's guardian, conservator, or caregivez for the benefit of the beneficiary; or By direct payment of the beneficiary's expenses. A receipt by the recipient for any such distribution, if such distribution is made in a manner consistent with the proper exercise of my fiduciaries' duties hereunder, shall fully discharge my fiduciaries. Arfiicle Four Administrative Provisions Section 4.01 Court Proceedings If ar~y trust is established under my will that trust shall be administered in a timely and efficient manner consistent with its terms, free of active judicial intervention and without order, approval or other action by any court. It shall be subject only to the jurisdiction of a court being invoked by the trustees or other interested parties or as otherwise provided bylaw. Section 4.02 No Bond I direct that no fiduciary shall be required to give any bond in any jurisdiction, and if, notwithstanding this direction, any bond is required by any law, statute, or rule of court, no sureties be required, Page 3 of 9 Section 4.03 Compensation Any fiduciary under this instrument shall be entitled to reasonable compensation commensurate with services actually performed and to be reimbursed for expenses properly incurred. Section 4.04 Ancillary Fiduciary In the event ancillary administration shall be required or desired and my domiciliary personal representative is unable or unwilling to act as an ancillary fiduciary, my domiciliary personal representative shall have the power to designate, compensate, and .remove the ancillary fiduciary. The ancillary fiduciary may either be a natural person or a corporation. My domiciliary personal representative may delegate to such ancillary fiduciary such powers granted to my original personal representative as my personal representative may deem proper, including the right to serve without bond or surety on bond. The net proceeds of the ancillary estate shall be paid over to the domiciliary personal representative. Article Five Ti ax Provisions Section 5.Oi Death Taxes and Payment of Expenses The trustee of the trust referred to in this will is authorized to pay my funeral and burial expenses, claims against my estate, and expenses of estate administration. Accordingly, I direct my personal representative to consult with the trustee to determine the preferable source for payment of such amounts and which, if any, should be requested from the trust. I direct my personal representative to follow any instructions contained in the Matilda M. Luther Living Trust in making any tax election, including, but not limited to, the allocation of my GST Exemption. 1 direct that the taxes imposed by reason of my death upon property passing under and outside my will be apportioned and paid in the manner provided in the Matilda M. Luther Living Trust, and I incorporate the tax apportionment provisions of the Matilda M. Luther Living Trust as part of my will. In no event shall any of such taxes be allocated to or paid from property which is not included in my gross estate for federal estate tax purposes or which qualifies for the federal estate tax charitable deductions. Page 4 of 9 Section 5.02 Tax and Administrative Elections My personal representative may exercise any available elections under any applicable income, inheritance, estate, succession, or gift tax law. This authority specifically includes the power to select any alternate valuation date for death tax purposes and the power to determine whether any or all of the administration expenses of my estate are to be used as estate tax deductions or as income tax deductions, and no compensating adjustments need be made between income and principal as a result of such determinations unless my personal representative shall determine otherwise, in the discretion of my personal representative, or unless required by law. My personal representative shall not be liable to any beneficiary of my estate for tax consequences occasioned by reason of the exercise or non-exercise of any such elections or by reason of the allocation and distribution of property in kind in full or partial satisfaction of any beneficiary's interest in my estate. ACtiCle S!X General Provisions Section 6.01 Appficabte Law The validity and construction of my will shall be determined by the laws of Pennsylvania. Section 6.02 Contest Provision If, after receiving a copy of this paragraph, any person shall in any manner, directly or indirectly, attempt to contest or oppose the validity of my will or my living trust, including any amendments thereto, or commences, continues or prosecutes any legal proceedings to set my will or living trust aside, then such person shall forfeit his or her share, cease to have any right or interest in my property, and shall for the purposes of rriy will be deemed to have predeceased me. This Section shall not apply so as to cause a forfeiture of any distribution otherwise qualifying for the federal estate tax charitable deduction. Section 6.03 Construction Unless the context requires otherwise, words denoting the singular may be construed as denoting the plural. Words of the plural may be construed as denoting the singular. Words of one gender may be construed as denoting another gender, if appropriate. Page 5 of 9 Section 6.04 Headings and Titles The headings and paragraph titles are for reference only. Section 6.05 Internal Revenue Code, IRC or Code References to the Internal Revenue Code, the IRC or the Code shall refer to the Internal Revenue Code of the United States. References to specific sections of the Code shall be to any sections of like or similar import that replace the specific sections as a result of changes to the Internal Revenue Code made after the date of my will. Section 6.06 Other Definitions Except as otherwise provided in my will, terms shall be as defined in the Pennsylvania Probate Code as amended after the date of my will and after my death. Section 6.07 Survivorship For purposes of this will, any beneficiary shall be deemed to have predeceased me if such beneficiary dies within 30 days after the date of my death. Section 6.08 Severability If any part of this instrument shall be adjudicated to be void or invalid, the remaining provisions not specifically so adjudicated shall remain in full force and effect. I, Matilda M. Lut er, having signed this Will in the presence of 5~,.~ .~~ t~.~~.~~ and ` ~ ~ '..~~ ' _ i~n1~T " ~ who attested it at my request on this day, =-.~~~,...~,-~r, ,3 c , 2004 at Harrisburg, Pennsylvania, declare this to be my Last Will and Testament. Matilda Iv1. Luther, Testatrix Page 6 of 9 The above and foregoing Will of Matilda M. Luther was declared by Matilda M. Luther in our view and presence to be her Will and was signed and subscribed by the said Matilda M. Luther in our view and presence and at her request and in the view and presence of Matilda M. Luther and in the view and presence of each other, we, the undersigned, witnessed and attested the due execution of the Will of Matilda M. Luther on this day, =- 3:r- , 2004. ~~~~'--'~! residing at ~ ~ ~- n ~ ~, ~ ~'~,~~s, ~.~ ~.' n ;.li.~ ~i-~~~r~sidina at t.l../ ~ f j ` '~` n °. l i Page 7 of 9 PENNSYLVANIA SELF AUTHENTICATING AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN I, Matilda M. Luther, the testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that 1 signed and executed the instrument as my Last Will; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by Matilda M. Luther, the testatrix, r, this day, _~~ ~ ~~- 3 ^ , 2004. _ ,. n~.~- j(( ' ~n Mat>lda M. Luther, Testatrix Not Public J CO NWEALTH Or" P~~~tNSYI;JANIA Notarial Seai Amy M. Moya, Notary public Lower Paxton ~-~,, Daupphin County MY Commission Expires Jan. 29, 2008 Member, Pennsylvania Association of Notaries Page 8 of 9 COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF DAUPHIN ) We, S ~•~'~ :'a . `~~..~.-~--.~2~ld~~i ~c.s-~y l .~rk~t ~1, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the testatrix sign and execute the instrument as her Last Will; that the testatrix signed willingly and executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testatrix signed the will as a witness; and that to the best of our knowledge the testatrix was at that time 18 or more years of age, of sound mind, and under no constraint or undue influence. Witness ~ I . Wit es ~,. ~ '~~ ~~~ l~ Not Public %oM NWB~,i H or" 1~EM~ISYL"JANTF Notarial Sea( Amy M. Moya, Notary Public Lower Paxton Twp., Dauphin Connry My Commission Expires Jan. 29, 2008 Member, Pennsylvania Association of Notaries Page 9 of 9 C~Cp~ TI-!E !!~lATlLDA !!~!. ~.l~T~lER LlV1~l~ TRI;ST DATED OCTOBER 2, 1996 Thi r~ Re~t~t~r~e~t c~atpr~ r . ~, ~, .r; , 2~n6 ,~l~ LAW OFFICES LAW OFFICE OF SUSAN E. LEDERER 4811 JONESTOWN ROAD SUITE 226 HARRISBURG, PENNSYLVANIA 17109 {717) 652-7323 The Matilda M. Luther Living Trust Article One Establishing My Trust On October 2, 1996, I established the Matilda M. Luther Living Trust, wherein I reserved the right to amend the agreement, in whole or in part. On November 25, 1997, I signed a First Amendment to said Trust. On December 6, 1999, I signed a Second Amendment and Restatement of my Trust. On March 31, 2000, I signed a Third Amendment to my Trust. On December 18, 2001, I signed a Fourth Amendment to my Trust. On July 15, 2002, i signed a Fifth Amendment/Second Restatement of my Trust. On August 30, 2004 I signed a Sixth Amendment of my Trust. On this ~ day of ~.~~ (tir,,_G ~ , 200, i now exercise my power to amend that agreement in its entirety, as dell as all subsequent Amendments and Restatements so that after amendment, the Matilda M. Luther Living Trust states as follows: This restated Living Trust is made and entered into by Matilda M. Luther (the "Trustor") and Matilda M. Luther the "Trustee"). Section 1.01 Identifying {tJ{y Tract My trust may be referred to as "Matilda M. Luther, Trustee of the Matilda M. Luther Living Trust dated October 2, 1996, and any amendments thereto." Section 1.02 Reliance by Third Parties on Affidavit or Certification of Trust From time to time, third parties may require documentation to verify the existence of this agreement, or particular provisions of it, such as the name or names of my Trustee then serving, or the powers held by my Trustee. To protect the confidentiality of this agreement yet provide the required verification, my Trustee may use an Affidavit or Certification of Trust that (1) identifies the mist and the current Trustee(s); (2) sets forth the powers and authority of the Trustee to transact business on behalf of the trust; and (3) may include pertinent pages from the trust, such as title or signature pages. All third parties may rely upon the Affidavit or Certification of Trust signed by my Tnistee regarding the representations contained in the Affidavit or Certification of Trust. All third parties relying upon my Trustee's Affidavit shall be exonerated from any liability for so relying. Page 2 of 52 A written statement of any initial Trustee or successor Trustee at any time as to any matters relating to my trust, including the authority of my Trustee, shall always be conclusive evidence of the matters contained in the written statement and may always be relied upon by any party dealing in good faith with my Trustee in reliance on the information contained in the Affidavit. Section 1.03 Transferring Property to My Trust Property of any kind, nature and description may be transferred to my trust in any manner by me or by any other person. (a) References to My Trust For purposes of transferring property to my trust, or to identify my trust in any beneficiary or pay-on-death designation, any description allowed by law referring to my trust shall be effective. A description may be to either the name of my trust or the name of at least one initial or successor Trustee with a reference indicating that property is being held by my Trustee in a fiduciary capacity, or both. (b) Acceptance by My Trustee All property transferred to my trust must be acceptable to my Trustee, who shall have the right to reject any property in my Trustee's sole and absolute discretion. My Trustee shall hold, administer and dispose of all property accepted by my Trustee for my benefit and the benefit of my beneficiaries in accordance with the terms of this agreement. (c) Initial Funding of My Trust Concurrently with execution of this agreement, I hereby transfer to the Trustee the property described in Schedule A, annexed hereto, that the Trustee accepts and agrees to hold, together with any future additions to the trust. Section 1.04 Powers Reserved by Me as Trustor During my lifetime and during any period in which I am not incapacitated, as that term is defined in Section 11.06{f) of this agreement, as Trustor, I shall have the powers set forth in this Section in addition to any powers that may be reserved by me in other provisions of this agreement. I shall have the powers set forth in this Section regardless of whether I am serving as Trustee and despite any provisions in this agreement to the contrary. Page 3 of 52 (a} Action on Behalf of My Trust During any period that I am serving as sole Trustee or as a Cotrustee, I may act for and conduct business on behalf of my trust without the consent of any other Trustee. (b) Amendment, Restatement or Revocation I shall have the absolute right, at any time and from time to time, to amend, restate, or revoke any term or provision of this agreement, or of any trust created under this agreement, in whole or in part. Any amendment, restatement, or revocation must be in a written instrument signed by me and delivered to my Trustee during my lifetime. IV1y right to amend, restate, or revoke may be exercised by me alone. During any period of incapacity, any agent, trustee, or other legal representative acting on my behalf may exercise my right to amend or restate this agreement provided that such exercise relates only to (1) provisions designed to conform with current Federal or State law requirements or (2) to provide additional estate, inheritance or income tax planning opportunities for me, my estate, and my beneficiaries. (c) Addition or Removal of Trust Property I shall have the absolute right to add to the trust property and to remove any property from my trust at any time. (d} Control of Income and Principal Distributions I shall have the absolute right to control the distribution of income and principal from my trust. My Trustee shall distribute to me, or to such persons or entities as I may direct, as much of the net income and principal of the trust property as I deem advisable. My Trustee may distribute trust principal to me or for my unrestricted use and benefit, even to the exhaustion of all trust property. Any undistributed income shall be added to the principal of my trust. (e} Approval of Investment Decisions I have the right to approve my Trustee's investment decisions. My approval of my Trustee's investment decisions shall be binding on all other beneficiaries of this agreement. Page 4 of 52 Section 1.05 Grantor Trust Status By reserving the broad rights and powers set forth in Section 1.04 of this Article, I intend to qualify my living trust as a "Grantor Trust" under Sections 671 to 679 of the Internal Revenue Code so that I will be treated as the owner of all the assets held in my trust as though I held them in my individual capacity. During any period that my trust is a Grantor Trust, the taxpayer identification number of my trust shall be my social security number, in accordance with Treasury Regulation Section 301.6109-1(a)(2). Article 1"wo Family Information I have no immediate family members. Although the following named individuals are not members of my immediate family, I have made provision for them in this agreement: Name Relationship Bertha Sweger Cousin Helen Wolfe May Cousin Charles Wolfe Cousin Harold Wolfe Cousin Patrick Bell Friend Susan Bell Friend Matthew Lowry Friend Frances Sharpe Friend Virginia Luther Husband's Niece in law Ronald Luther Husband's Great Nephew Paul Luther Husband's Great Nephew Ann Minnich Sister in Iaw William Minnich Nephew Jacob Minnich Nephew Page 5 of 52 Martin Minnick Nephew Beatrice Minnick Sister in law Lois Ann Norris a/k/a Lois M. Norris Niece Jack Norris Nephew in law Gerald Minnick Nephew Susan Minnick Enck Niece John Minnick Nephew Jennifer Minnick Great niece Susan Lederer Friend Though Scott Long is my nephew, and Thomas Long and Steven Long are my great nephews, I intentionally have not named Scott Long, Thomas Long or Steven Long as beneficiaries in this agreement because my late husband and I made substantial gifts to Ann and Frank Long (Scott's parents) during our lifetimes, including but not limited to the purchase of a home. Therefore, I feel that Ann & Frank Long's family has been otherwise well provided for during my lifetime. Article Three Trustees Section 3.01 My Right to Appoint Trustees From time to time, I may appoint Trustees to serve as replacement or successor Trustees, to serve jointly, or to serve at a future time; and I may revoke any appointment. If a Trustee is removed, resigns or cannot continue to serve for any reason, I may serve as sole Trustee, appoint a Cotrttstee to serve with me or appoint a successor Trustee. All such appointments or revocation shall be by a signed written instniment. Section 3.02 Trustee Succession During any period of time that I am incapacitated, or upon my death the following shall serve as my successor Trustee, in the order named, replacing any then serving Trustee: Patrick E. Bell and Lois Ann Norris a/k/a Lois M. Norris If Patrick E. Bell is unable or unwilling to serve, Susan E. Lederer shall serve in his place and stead. Page 6 of 52 If Lois Ann Norris a/k/a Lois M. Norris is unable or unwilling to serve, Jack Norris shall serve in her place and stead. Section 3.03 Trustee Succession Upon My Incapacity or Death The acceptance of appointment by the Trustees designated to serve upon my incapacity or death shall automatically remove the Trustees serving prior to my incapacity or death, as the case maybe. It shall not be necessary for the then serving Trustees to resign. A Trustee may be designated more than once and an initial Trustee may be designated as a Trustee to serve on my incapacity or death. If a Trustee is already serving, subsequent designations of that Trustee shall be disregarded. Section 3.04 Resignation of a Trustee Any Tnistee may resign by giving at least thirty days' prior notice to me, or if I am incapacitated, to the successor Trustee. If I am not living, the notice of resignation shall be delivered to the income beneficiaries of the trust, to any Cotrustees and to the successor Trustee. Notice shall be by a signed written instrument. Notice to a minor beneficiary or to a beneficiary who is legally incapacitated shall be given to that beneficiary's personal representative, if any, and if none, to that beneficiary's parent. Section 3.05 Removal of a Trustee Any Trustee may be removed as follows: (a) Removal by Me I may remove any Trustee at any time, with notice. (b) Removal During My Incapacity During any period of time I am incapacitated, no person can remove any Trustee. (c) Removal Following My Death After my death, no Trustee can be removed by any beneficiary, except for cause, which removal must be approved by a court of competent jurisdiction upon the petition of any beneficiary. Page 7 of 52 In no event shall the court petitioned to approve the removal of a Trustee acquire any jurisdiction over the trust except to the extent necessary to approve or disapprove removal of a Trustee. (d) Notice of Removal To the extent that I have provided for the removal of any Trustee in this Section, no advance notice of such removal need be given to the Trustee being removed. Such removal, when permitted, shall be in writing and shall be effective when personally delivered to the Trustee being removed, or when mailed postage prepaid by certified mail, return receipt requested, to the last known address of the Trustee being removed. Such notice shall identify the successor Trustee. Section 3.06 Unfilled Trustee Vacancy If at any time the office of Trustee of a trust created under this agreement is vacant and there is no named successor Trustee, the unfilled vacancy shall be filled as set forth in this section. (a) During My Incapacity If there is an unfilled trustee vacancy during any period of time that I am incapacitated, the person appointed my guardian may appoint an individual or a corporate fiduciary to serve as the successor Trustee. (b) Following My Death If there is an unfilled vacancy after my death, a majority of the income beneficiaries of the trust may appoint an individual or corporate fiduciary as the successor Trustee. In the case of a minor or incapacitated beneficiary, the conservator or guardian of the estate or, if none, the guardian of the person of such beneficiary may act on behalf of such beneficiary. (c} Method of Making Appointment Any such appointment shall be in a written instrument delivered to and accepted by the successor Trustee and attached to this Agreement. Any beneficiary or his or her legal guardian or conservator may petition a court of competent jurisdiction to appoint a successor Trustee to fill any vacancy remaining unfilled after a period of 30 days. By making such appointment, such court shall not thereby acquire any jurisdiction over the trust, except to the extent necessary for making such appointment. Page 8 of 52 Section 3.07 Minimum Number of Trustees Following my death, there shall at all times be a minimum of two Trustees serving under this agreement for each trust or trust share unless otherwise specifically indicated by the words "may act as sole Trustee" or unless a corporate fiduciary is serving as a Trustee. If, at any time there is only one individual Tnistee serving as Trustee and no successor Trustee is designated in this agreement, the remaining Trustee shall notify in writing the income beneficiaries of the trust and who have attained age 21 and are not incapacitated that they must name an attorney, a certified act as a Cotrustee. Section 3.08 Corporate Fiduciaries public accountant, or corporate fiduciary to Any corporate fiduciary serving under this agreement as a Trustee must be a bank, trust company, or public charity qualified to act as a fiduciary under applicable federal or state law. Section 3.09 Incapacity of a Trustee If any individual Trustee shall become incapacitated, it shall not be necessary for such Trustee to resign as Trustee. The written declaration of such incapacity by the Cotrustee, if any, or, if none, by the party designated to succeed such incapacitated Trustee, if made in good faith and if supported by a certificate of such incapacity by a physician who has examined the incapacitated Trustee, shall terminate such trusteeship. Section 3.10 Appointment of Substitute or Special Trustee If for any reason the Trustee is unwilling or unable to act as to any trust property of the trust, or with respect to any provisions of this agreement, the Trustee shall appoint, in writing, an individual, a bank, or a tn~st company that is not related or subordinate within the meaning of Section 672(c) of the Internal Revenue Code to act as a substitute or special Trustee as to such property or with respect to such provisions, and may revoke any such appointment at will. Each substitute or special Trustee so acting shall exercise all administrative and fiduciary powers granted by this agreement unless expressly limited by the delegating Trustee in the instrument appointing such substitute or special Trustee. Any substitute or special Trustee may resign at any time by delivering written notice to the Trustee to that effect. Page 9 of 52 Section 3.11 Provisions Regarding Successor Trustees A successor Trustee may accept the account of its predecessor Trustee as a frill and complete discharge of the predecessor Trustee. No successor Tnistee shall be personally liable for, or responsible for, any act or failure to act of any predecessor Trustee. No successor Trustee shall have any dirty to review the records or acts of any predecessor Trustee. Every successor Trustee shall have all of the rights and powers and be subject to all of the duties and restrictions given to my initial Tnlstee under this agreement. Article Four Administration of IV!y r rust ®uring ~!y Incapacity Section 4.01 Trust Distributions During My Incapacity Whenever I am incapacitated, as that term is defined in Section 11.06(f1 of this agreement, my Trustee shall administer my trust and distribute its net income and principal as follows: (a) Distributions for My Benefit My Trustee shall regularly and conscientiously make appropriate distributions of trust income and principal on my behalf and for my benefit. In making such distributions my Trustee shall assume responsibility for my general welfare and comfort under the circumstances existing at the time such distributions are made. Such distributions shall include payments for any of my valid legal obligations. My Trustee may also make distributions for insurance premiums including, but not limited to, life, medical, disability, property and casualty, errors and omissions, long-term health care insurance policies owned by me or my mist, as the case may be. My Trustee is authorized to honor pledges and continue to make gifts to charitable organizations that I have regularly supported in the amounts I have customarily given. Distributions on my behalf and for my benefit shall be made in the sole and absolute discretion of my Trustee and the examples set forth in this Section are for purposes of illustration only and not by way of limitation. Page 10 of 52 (b) Manner of Distributions My Trustee may make distributions on my behalf under this Section in any one or more of the following ways: • The distribution may be made directly to me (but only if such distributions are consistent with my ability to manage money and property}. • The distribution may be made to any agent or attorney-in- fact authorized to act for my benefit under a legally valid durable power of attorney executed by me prior to my disability. o The distribution may 'oe made to any guardian who has assumed responsibility for me under any court order, decree or judgment issued by a court of competent jurisdiction. (c) Distributions for the Benefit of Persons Dependent on Me My Trustee also shall distribute as much of the net income and principal as my Trustee, in its sole and absolute discretion, deems necessary for the health, education, maintenance or support of persons that my Trustee determines to be dependent on me for support. (d) Guidance for My Trustee Regarding Distributions In making distributions under this Section, my Trustee shall give principal consideration to my needs, and only thereafter to the needs of persons dependent on me. My Trustee, in its sole and absolute discretion, may make distributions to, or for the benefit of, one or more of my beneficiaries under this Section based on the priority of distributions set forth in this subsection. I request that my Trustee, in its sole and absolute discretion, consider the respective needs of my beneficiaries. My Trustee, in its sole and absolute discretion, may consider other income and resources available to my beneficiaries when making distributions and may also make equal or unequal distributions or no distributions to or among my beneficiaries. Distributions made to a beneficiary under this Section shall not be considered advances and shall not be charged against the share of a beneficiary that may be distributable under any other provisions of this agreement. Page 11 of 52 (e) Power to Make Gifts My Trustee is authorized to make gifts to my beneficiaries as follows: (1) Continuation of Gifting Program My Trustee may make gifts in order to assure the continuation of any gifting program initiated prior to the time I became incapacitated. (2) Gifts to Trust Beneficiaries My Trustee may make gifts on my behalf, limited to the federal annual gift tax exclusion amount, to or for the benefit of any remainder and contingent beneficiary named in my Trust for purposes my Trustee considers to be in my best interest or in the best interests of the beneficiaries, including, without limitation, the minimization of income, estate, inheritance or gift taxes. (3) Gifts for Tuition My Trustee may prepay the cost of tuition for any remainder and contingent beneficiary named in my Trust. Such payments shall be made directly to the educational institution. (4) Gifts for Medical Expenses My Trustee may pay medical expenses as permitted under Section 2503 (e) and the regulations thereunder for any remainder and contingent beneficiary named in my Trust. Such payments shall be made directly to the medical provider. (5) Methods of Making Gifts My Trustee may make gifts of trust property under this Section to or for the benefit of a donee, either outright or in trust, or in any other manner as my Trustee deems appropriate, in its sole and absolute discretion, including but not limited to the creation of tenancy in common or joint tenancy interests, the establishment of charitable or non-charitable split interest trusts or any other irrevocable trusts. My Trustee is specifically authorized to establish such interests or trusts in order to facilitate the implementation of such gifts. Page 12 of 52 My Trustee may establish and maintain financial accounts of all types, may execute, acknowledge, seal and deliver deeds, assignments, agreements, authorizations, checks or other instruments my Trustee considers useful to accomplish any purpose permitted as described in this Article. My Trustee may also prosecute, defend, submit to arbitration, settle and propose or accept a compromise with respect to a claim existing in favor of or against me based on or involving a gift transaction on my behalf, or may intervene in a related action or proceeding. My Trustee may perform any other acts my Trustee considers necessary or desirable to complete a gift on my behalf in accordance with the provisions of this Section. (6) Disruption of My Trust In making gifts on my behalf, I direct that my Trustee, to the extent reasonably possible, avoid disrupting the diapositive provisions of my trust. If my Trustee, in its sole and absolute discretion, determines that gifts made under this Section have disrupted the dispositive provisions of my trust, my Trustee shall make any necessary adjustments in the distribution of trust property so as to produce an economic result that is as near as possible to the dispositive provisions set forth in the later provisions of my trust. Section 4.02 Undistributed Net Income Any net income that is not distributed raider this Article shall be added to principal. Page 13 of 52 Article Five Administration of My Trust Upon My Death Section 5.01 My Trust Shall Become Irrevocable Upon my death, my trust shall become irrevocable and my social security number may no longer be used to identify my trust. Therefore, my Trustee shall apply for a separate taxpayer identification number for my trust. Section 5.02 Rdmiristrative Trust After my death and prior to the distribution of trust property as provided in the subsequent Articles of this agreement, my trust shall be an "administrative trust" but shall continue to be known as the Matilda M. Luther Living Trust. My administrative tnist shall exist for a reasonable period of time in order to comply with the provisions of this Article. Section 5.03 Payment of My Expenses and Taxes My Trustee is authorized but not directed to pay: • Any expenses of my last illness, funeral and burial or cremation, including memorials and memorial services; • Legally enforceable claims against me or my estate; • Expenses of administering my trust and my estate; and • Any allowances by court order for those dependent upon me. These payments are authorized, but are discretionary with my Tnistee. Decisions on such expenses may be made by my Trustee without regard to any limitation on such expenses imposed by law and may be made without obtaining the approval of any court having jurisdiction over the administration of my estate. No claim or right to payment by third parties may be enforced against my trust by virtue of this discretionary authority. In addition, my Trustee shall pay any taxes imposed by reason of my death out of the principal of the trust property in the manner provided in Section 5.05 of this Article. Page 14 of 52 However, if a probate estate is opened within six months after my death, then such payments shall be made by my Trustee only to the extent that the cash and readily marketable assets included in the residue of my probate estate are insufficient to pay such items. Section 5.04 Redemption of Treasury Bonds (Flower Bonds) If my trust holds any United States Treasury Bonds that are eligible for redemption at par in payment of the federal estate tax, my Trustee shall submit such bonds for redemption in payment of any federal estate tax due by reason of my death. Alternatively my Trustee may transfer such bonds to my Personal Representative for such redemption. Section 5.05 Payment of Death Taxes Except as otherwise provided in this Section or elsewhere in this agreement, my Trustee shall provide for payment of all death taxes from the Administrative Trust without apportionment and shall not seek contribution toward or recovery of any such payments from any individual. For the purposes of this Section, the term death taxes shall refer to any taxes imposed by reason of my death, including but not limited to estate, inheritance, gift, and direct-skip generation-skipping transfer taxes. However for the purposes of this Section, death taxes shall not include any additional estate tax imposed by Section 2031(c)(5)(C), Section 2032A(c) or Section 2057(f) of the Internal Revenue Code or any other comparable taxes imposed by any other taxing authority. Nor shall death taxes include any generation- skipping transfer tax, other than a direct skip. (a) Protection of Exempt Property In no event shall any such taxes be allocated to or paid from any assets that are not included in my gross estate for federal estate tax purposes. (b) Charitable Distributions Notwithstanding anything in this agreement to the contrary, no death taxes payable as a result of my death shall be allocated to or paid from any assets passing to any charitable organization or organizations, or split- interest charitable trusts unless my Trustee has first used all other assets available to my Trustee. Section 5.06 Coordination with My Personal Representative The following provisions are intended to help facilitate the coordination between the Personal Representative of my probate estate and my Trustee. These provisions apply Page 15 of 52 even if the Personal Representative of my probate estate and my Trustee are the same person or entity. (a) Reliance on My Personal Representative My Trustee may rely upon the written request of my Personal Representative for payments authorized under this Article and the amounts included therein without computing the sums involved. If payment is made under this Article to my Personal Representative, my Trustee shall not have any duty to inquire into the application of any such payments requested by my Personal Representative. My Trustee may accept distributions from the Personal Representative of my estate without obligation to review the records of my Personal Representative, (b) Purchase of Assets from an~i Loans to lily Probate Estate My Trustee is authorized to purchase and retain, as an investment for my trust estate, any property forming a part of my probate estate. My Trustee may make loans, with or without security, to my probate estate. My Trustee shall not be liable for any loss suffered by my trust as a result of the exercise of the powers granted in this paragraph. (c) Discretionary Distributions to My Personal Representative At any time during the term of the trust hereunder after my death, my Trustee may, in its sole and absolute discretion, distribute to my probate estate, as a beneficiary of this trust, cash or other trust property, including cash or property that is classified as post-death trust income, to whatever extent the Trustee determines it to be in the best interests of the beneficiaries, except that no such distributions may be made from property described in Section 5.05(a). Section 5.07 Tax Elections I authorize my Trustee to make the following tax elections upon my death: (a) Right to Make Elections My Trustee may make any available tax election with regard to federal or state gift, estate or other death taxes or generation-skipping transfer taxes. However, if for any reason a personal representative is appointed for my estate, then my Personal Representative shall have the sole and absolute discretion to make the tax elections authorized under this Section. Page 16 of 52 (b) Tax Elections My Trustee's authority to make tax elections shall include, but shall not be limited to, the right to choose the alternate valuation date, the right to elect whether to take administration expenses as estate tax deductions or income tax deductions, the right to allocate my unused generation-skipping exemption to all or any portion of the mist property, the right to make special use valuation elections, and the right to defer payment of all or any portion of any taxes. My Trustee may elect to treat my Administrative Trust as part of my estate for federal and/or state income tax purposes. My Trustee may, but need not, make any compensating adjustments between income and principal on account of any tax elections made by my Trustee. (c~ Allocation of GST Exemption My Trustee may elect to allocate or not allocate any portion of the GST exemption under the Internal Revenue Code, or a counterpart exemption under any applicable state law, to any property of which I am the transferor for generation-skipping transfer tax purposes, including any lifetime transfer of property by me as to which I did not make an allocation prior to death. The exercise of such discretion shall be based on the transfers, gift tax returns and other information known to the Trustee, with no requirement that allocations benefit the various transferees or beneficiaries equally, proportionally, or in any other particular manner. No equitable adjustments shall be made by reason of the making of, or the failure to make, any allocation of GST exemption. Article Six Specific Distributions and Disposition of Tangible Personal Property Section 6.01 Specific Distribution to the Mechanicsburg High School Scholarship Fund Upon my death, my Trustee shall distribute $154,000 to the Mechanicsburg High School Scholarship Fund, located in Mechanicsburg, PA, or its successor in interest. If the Mechanicsburg High School Scholarship Fund is no longer in existence and has no successor in interest or its successors in interest cannot be identified with reasonable Page 17 of 52 certainty, then this distribution shall lapse and the property subject to this distribution shall instead be distributed under the other provisions of this agreement. Section 6.02 Specific Distribution to First United Methodist Church Upon my death, my Trustee shall distribute $50,000 to First United Methodist Church, located in Mechanicsburg, PA, or its successor in interest, to be used for its general charitable purposes. If First United Methodist Church is no longer in existence and has no successor in interest or its successors in interest cannot be identified with reasonable certainty, then this distribution shall lapse and the property subject to this distribution shall instead be distributed under the other provisions of this agreement. Section 6.03 Specific Distribution to Bertha Sweger Upon my death, my Trustee shall distribute $10,000 to Bertha Sweger. If Bertha Sweger should predecease me, this distribution shall lapse and the property subject to this distribution shall instead be distributed under the other provisions of this agreement. Property passing under this Section shall pass free of any administrative expenses or death taxes. Section 6.04 Specific Distribution to Helen Wolfe May Upon my death, my Trustee shall distribute $10,000 to Helen Wolfe May. If Helen Wolfe May should predecease me, this distribution shall lapse and the property subject to this distribution shall instead be distributed under the other provisions of this agreement. Property passing under this Section shall pass free of any administrative expenses or death taxes. Section 6.05 Specific Distribution to Charles Wolfe Upon my death, my Trustee shall distribute $]0,000 to Charles Wolfe. If Charles Wolfe should predecease me, this distribution shall lapse and the property subject to this distribution shall instead be distributed under the other provisions of this agreement. Page 18 of 52 Property passing under this Section shall pass free of any administrative expenses or death taxes. Section 6.06 Specific Distribution to Harold Wolfe Upon my death, my Trustee shall distribute $10,000 to Harold Wolfe. If Harold Wolfe should predecease me, this distribution shall lapse and the property subject to this distribution shall instead be distributed under the other provisions of this agreement. Property passing under this Section shall pass free of any administrative expenses or death taxes. Section 6.07 Specific Distribution to Patrick Bell and Susan Bell Upon my death, my Trustee shall distribute $40,000 to Patrick Bell and Susan Bell or the survivor of them. It is my intent that the specific distribution to Patrick Bell and Susan Bell not in any way be construed as payment for services rendered. I intend such distribution to be a gift to Patrick Bell and Susan Bell. If both Patrick Bell and Susan Bell should predecease me, this distribution shall lapse and the property subject to this distribution shall ii;stead be distributed under the other provisions of this agreement. Property passing under this Section shall pass free of any administrative expenses or death taxes. Section 6.08 Specific Distribution to Susan Lederer Upon my death, my Trustee shall distribute $40,000 to Susan Lederer. It is my intent that the specific distribution to Susan Lederer not in any way be construed as payment for services rendered. I intend such distribution to be a gift to Susan Lederer. if Susan Lederer should predecease me, this distribution shall lapse and the property subject to this distribution shall instead be distributed under the other provisions of this agreement. Property passing under this Section shall pass free of any administrative expenses or death taxes. Page 19 of 52 Section 6.09 Specific Distribution to Matthew Lowry Upon my death, my Trustee shall distribute $15,000 to Matthew Lowry. It is my intent that the specific distribution to Matthew Lowry not in any way be construed as payment for services rendered. I intend such distribution to be a gift to Matthew Lowry. If Matthew Lowry should predecease me, this distribution shall lapse and the property subject to this distribution shall instead be distributed under the other provisions of this agreement. Property passing under this Section shall pass free of any administrative expenses or death taxes. Section 6.10 Specific Distribution to Frances Sharpe Upon my death, my Trustee shall distribute $10,000 to Frances Sharpe. If Frances Sharpe should predecease me, her share shall be distributed to her daughter, Audrey Blair. If both Frances Sharp and Audrey Blair have predeceased me, this distribution shall lapse and the property subject to this distribution shall instead be distributed under the other provisions of this agreement. Property passing under this Section shall pass free of any administrative expenses or death taxes. Section 6.11 Specific Distribution to Virginia Luther Upon my death, my Trustee shall distribute $80,000 to Virginia Luther. If Virginia Luther should predecease me, my Trustee shall distribtrte the property subject to this distribution to Ronald Luther and Paul Luther, pro rata. Property passing under this Section shall pass free of any administrative expenses or death taxes. Section 6.12 Specific Distribution to Ronald Luther Upon my death, my Trustee shall distribute $80,000 to Ronald Luther. If Ronald Luther should predecease me, my Trustee shall distribute the property subject to this distribution to Paul Luther, or, if he fails to survive me, to Paul Luther's then living issue, per stirpes. Property passing under this Section shall pass free of any administrative expenses or death taxes. Page 20 of 52 Section 6.13 Specific Distribution to Paul Luther Upon my death, my Trustee shall distribute $80,000 to Paul Luther. If Paul Luther should predecease me, my Trustee shall distribute the property subject to this distribution to his then living issue, per stirpes, or, if none, to Ronald Luther and Virginia Luther, pro rata. Property passing under this Section shall pass free of any administrative expenses or death taxes. Section 6.14 Distribution of Tangible Personal Property by Memoranda I reserve the right to make disposition of tangible personal property by attaching or associating with my trust subsequent to its execution a written memorandum. The memorandum shall be dated and signed by me, or shall be in my handwriting, and shall list items of tangible personal property designating the beneficiary of such property. If I do so and the memorandum can be incorporated by reference into this agreement or otherwise be legally binding, I direct that upon my death my Trustee distribute my tangible personal property, together with any insurance policies covering such property and claims under such policies, in accordance with such memorandum. Should I leave multiple written memoranda that conflict as to the disposition of any item of tangible personal property, that memorandum that is last dated shall control as to those items that are in conflict. If the writing is not legally binding, I request that the Trustee follow my wishes and distribute my tangible personal property, together with any insurance policies covering such property and claims under such policies, in accordance with such memorandum. Section 6.15 Contingent Distribution of Tangible Personal Property Any tangible personal property not disposed of by a written memorandum, or if I choose not to leave a written memorandum, my personal property shall be distributed under the Articles that follow. My Trustee shall incur no liability to any party for any decision made by my Trustee with respect to either the division or sale of my tangible personal property, and any decision made by my Trustee shall be final and binding on all of my beneficiaries. Section 6.16 Definition of Tangible Personal Property For purposes of this Article, my tangible personal property shall include but not be limited to my household furnishings, appliances and fixtures, works of art, motor Page 2l of 52 vehicles, pictures, collectibles, personal wearing apparel and jewelry, books, sporting goods, and hobby paraphernalia. Tangible personal property shall not include any tangible property that my Trustee, in its sole and absolute discretion, determines to be part of any business or business interest that I or my trust own at my death. Section 6.17 Ademption If property to be distributed under this Article is received by my Trustee from my probate estate or in any other manner after my death, then the gift shall not adeem on account of not being a part of my trust property at my death, but my Trustee shall distribute the property, free of trust, as a specific distribution in accordance with this Article. If property to be distributed under this Article is not part of the trust property upon my death and does not subsequently become trust property, then the specific distribution made in this Article shall be considered null and void, without any legal or binding effect. Section 6.18 Encumbrances and Incidental Expenses of Tangible Personal Property Property being distributed under this Article shall be distributed subject to any mortgages and other encumbrances on the property so distributed. However, my Trustee shall pay, as an administration expense, the reasonable expenses of storing, insuring, packing, transporting and otherwise caring for my tangible personal property until actual delivery of each article of property to the appropriate beneficiary. Section x.19 Residuary Distribution Any tangible personal property not distributed tinder this or prior Articles of this agreement shall be distributed under the Articles that follow. Article Seven Distribution of My Trust Property All of the remaining trust property shall be administered as provided in this Article. Section 7.01 Distribution of Remaining Trust Property The remaining trust property not previously distributed under this agreement shall be divided into the following shares, for each of the following beneficiaries Page 22 of 52 Name Share Ann Minnick, William Minnick, 3acob Minnick, and Martin Minnick 1 /3 Beatrice Minnick, Lois Ann Norris a/k/a Lois M. Norris, and Sack Norris l l3 Gerald Minnick, Susan Minnick Enck, and John Minnick 1/3 The share of each group of beneficiaries shall be held and distributed as provided in the subsequent Sections of this Article. Section 7.02 Distribution of the Share for Ann Minnick, William Minnick, Jacob Minnick and Martin Minnick The share set aside for Ann Minnick, William Minnick, Jacob Minnick and Martin Minnick shall be further divided into equal shares and distributed to Ann Minnick, William Minnick, Jacob Minnick and Martin Minnick, free of trust. If Ann Minnick, William Minnick, Jacob Minnick or Martin Minnick fail to survive me, his or her share shall be distributed to his or her then living descendants, per stirpes. If Ann Minnick, William Minnick, Jacob Minnick or Martin Minnick have no then living descendants, the Trustee shall distribute the deceased beneficiary's share pro rata to the other beneficiaries named in this Section 7.02. Section 7.03 Distribution of the Share for Beatrice Minnick, Lois Ann Norris a/k/a Lois M. Norris and Jack Norris The share set aside for Beatrice Minnick, Lois Ann Norris a/k/a Lois M. Norris and Jack Norris shall be further divided into equal shares and distributed to Beatrice Minnick, Lois Arai Norris a/k/a Lois M. Norris and Jack Norris, free of trust. If Beatrice Minnick, Lois Ann Norris a/k/a Lois M. Norris or Jack Norris fail to survive me, his or her share shall be distributed to his or her then living descendants, per stirpes. If Beatrice Minnick, Lois Ann Norris a/k/a Lois M. Norris or Jack Norris have no then living descendants, the Trustee shall distribute the deceased beneficiary's share pro rata to the other beneficiaries named in this Section 7.03. Section 7.04 Distribution of the Share for Gerald Minnick, Susan Minnick Enck, John Minnick The share set aside for Gerald Minnick, Susan Minnick Enck, John Mirulich shall be further divided into equal shares and distributed to Gerald Minnick, Susan Minnick Enck, John Minnick, free of trust. Page 23 of 52 If Gerald Minnick fails to survive me, his share shall be distributed, in equal shares, to his surviving spouse and Jennifer Minnick. If Susan Minnick Enck fails to survive me, her share is to be distributed, in equal shares, to Gerald Mirulich and John Minnick. If John Minnick fails to survive me, his share shall be distributed, in equal shares, to Gerald Minnick and Susan Minnick Enck. Article Eight Administration of Trusts for Minor and incapacitated Beneficiaries Section 8.01 Distributions for Minor and Incapacitated Beneficiaries Whenever any beneficiary shall be under 21 years of age, or is incapacitated (as defined in Section 11.06(f)), or by reason of illness, injury or advanced age, is, in the opinion of my Trustee, unable to administer any payment or distribution properly, my Trustee may make the distribution to such beneficiary or retain the amount to be distributed in any manner my Trustee, in its sole and absolute discretion, deems advisable, including without limitation, by the methods authorized in this Article. Before making any distributions to the beneficiaries under this Article, it is my desire that my Trustee, to the extent that it is both reasonable and possible, consider the behavior of the beneficiaries with regard to their disposition of prior distributions of trust property, but my Trustee shall have no responsibility to inquire into the ultimate disposition of the distributed property. Section 8.02 Distribution Methods My Trustee may distribute or retain trust property for such beneficiaries in any one or more of the following methods: (a) Distribution to Beneficiary My Trustee may distribute such trust property directly to the beneficiary. (b) Distribution to Guardian or Family Member My Tnistee may distribute such trust property to the beneficiary's guardian or to the beneficiary's parent or other family member or other person. who has assumed the responsibility of caring for the beneficiary. Page 24 of 52 (c) Distribution to Custodian My Trustee may distribute such trust property to any person, including my Trustee, as custodian under the applicable state's version of the Uniform Transfers to Minors Act. (d} Distribution to Other Persons or Entities My Trustee may distribute such trust property to other persons and entities for the tise and benefit of the beneficiary. (e) Retention in Trust My Trustee may retain such trust property in a separate trust for the benefit of the beneficiary until the beneficiary attains 21 years of age or, in the opinion of my Trustee, is no longer incapacitated. Until the termination of such trust, my Trustee, in its sole and absolute discretion, shall distribute as much of the net income and principal of the trust as my Trustee deems necessary or advisable. However, if my Trustee is an interested Trustee such discretion shall be subject to the limitations of Section 10.06 of this agreement. Any undistributed net income shall be accumulated and added to principal. When the beneficiary attains 21 years of age or is no longer incapacitated (as the case may be}, my Trustee shall distribute the remaining trust property to the beneficiary. If the beneficiary should die before the complete distribution of the trust share, then upon the death of the beneficiary, my Trustee shall distribute the remaining net income and principal of this trust share to such persons or entities (including the beneficiary's estate) in such manner, interests, and proportions either outright or upon such new trusts, conditions or limitations as the beneficiary may direct by Last Will and Testament, by valid Living Trust, or by any other written instrument that expressly refers to this power. If the beneficiary fails to validly exercise this testamentary general power of appointment, my Tnistee shall distribute the balance of this trust property to the then living descendants of the beneficiary, per stirpes. If the beneficiary has no then living descendants, my Trustee shall distribute the remaining trust property Pro rata, to the surviving beneficiaries named in Section 7.01. Page 25 of 52 Article Nine Trust Administration Section 9.01 Distributions to Beneficiaries Whenever in this agreement, my Trustee is authorized to make a distribution of net income or principal to a beneficiary of this trust, my Trustee may apply for the benefit of such beneficiary any property that otherwise could be distributed directly to such beneficiary. Section 9.02 No Court Proceedings The trust shall be administered expeditiously consistent with its provisions, free of judicial intervention, and without order, approval or action of any court. It shall be subject only to the jurisdiction of a court being invoked by the Trustee or by other interested parties. Proceedings to seek instructions or court determinations shall be initiated in the court having original jurisdiction over matters relating to the construction and administration of trusts. Seeking instnictions or court determination shall not thereafter subject the trust to the continuing jurisdiction of the court. I desire that any questions or disputes that may arise during the administration of the trust be resolved by mediation and if necessary, arbitration in accordance with the Uniform Arbitration Act. Each of the Trustees shall select an arbiter and, if necessary to establish a majority decision, the arbiters so selected shall select an additional arbiter. The decision of a majority of the arbiters so selected shall control with respect to such matter. Section 9.03 No Bond No Trustee acting under this trust shall be required to furnish any bond for the faithful performance of such Trustee's duties. If required by any law or court rule, no surety shall be required on such bond. Section 9.04 Trustee Compensation An individual serving as Trustee shall be entitled to fair and reasonable compensation for the services he or she renders as a fiduciary. Any corporate fiduciary serving as my Trustee shall be compensated by agreement with my individual Trustee or, in the absence of such agreement, in accordance with the corporate fiduciary's published fee schedule in effect at the time the services are rendered. Page 26 of 52 My Trustee may charge additional fees for services it provides to any trust hereunder that are not comprised within its duties as Trustee, including, but not limited to, fees for legal services, fees for tax return preparation, fees for providing corporate finance or investment banking services. My Tnistee may be reimbursed for reasonable costs and expenses incurred in carrying out its duties under this agreement. Section 9.05 Indemnification of My Trustee I direct that no individual Trustee serving under this agreement shall incur any liability by reason of any error of judgment, mistake of law, or action of any kind taken or omitted to be taken in connection with the administration of any trust created hereunder if in good Faith and reasonably believed by my Trustee to be in accordance with the provisions and intent of my trust. This shall not apply in any matter involving such Trustee's own wilifiil misconduct or gross negligence proved by clear and convincing evidence. My individual Trustee shall be fully indemnified from the trust property against any claim or demand by any trust beneficiary or trust creditor, except for any claim or demand based on my Tnistee's own willful misconduct or gross negligence proved by clear and convincing evidence. Expenses incurred by my individual Tnistee in defending any such claim or demand may be paid from the trust property in advance of the final disposition of such claim or demand, upon receipt of an undertaking by or on behalf of such Trustee to repay such amount, if it shall ultimately be determined that such Trustee is not entitled to be indemnified as authorized in this Section. My Trustee, before making any distribution or allocation of either income or principal, may require a refunding agreement or may withhold distribution or allocation pending determination or release of any tax lien or other lien. Section 9.06 Employment of Professionals My Trustee may appoint, employ and remove, at any time and from time to time, investment counsel, accountants, depositories, custodians, brokers, consultants, attorneys, expert advisers, agents, clerks and employees, and reasonably compensate those persons or entities irrespective of whether any person, firm or corporation so employed shall be a Trustee hereunder or shall be a corporate affiliate of a Trustee hereunder and irrespective of whether any firm or corporation so employed shall be one in which a Trustee hereunder shall be a partner, stockholder, officer, director or corporate affiliate or shall have any interest. My Trustee may pay the usual compensation for such services out of principal or income as the Trustee may deem advisable, and such compensation may be paid without diminution of or charging the same against the compensation of any Trustee hereunder, and any Trustee who shall be a partner, stockholder, officer, director or corporate affiliate Page 27 of 52 in any such firm or corporation shall nonetheless be entitled as a partner, stockholder, officer, director or corporate affiliate to receive such Trustee's share of the compensation paid to such firm or corporation. Section 9.07 Trust Accounting After my death, my Trustee shall render an accounting at least annually to the income beneficiaries of any trust created in this agreement during the accounting period. Such accounting shall include the receipts, disbursements, and distributions occurring during the accounting period together with a statement of the trust property. The assent by all income beneficiaries, for the period of any account shall make such account, in the absence of fraud or manifest error, binding and conclusive upon X11 persons, whether or not in being, then having or who may thereafter have any interest, vested or contingent, in either income or principal. In the case of a minor or incapacitated beneficiary, that beneficiary's natural guardian or legal representative shall give the assent. The failure of any such person to object to any account by written notice to my Trustee within 50 days of the receipt of a copy of such account shall be deemed to be an assent by such person. The trust's financial records along with the trust documentation shall be available at reasonable times and upon reasonable notice for inspection by trust beneficiaries and their representatives. My Trustee shall not be required to furnish trust information regarding my trust to any individual, corporation, or other entity that is not a beneficiary or the representative of a beneficiary, or is not requesting such pursuant to,a valid court order. Section 9.08 Action of Trustees; Disclaimer Unless otherwise provided in this agreement, whenever I am serving as Trustee, I may make all decisions and exercise all powers and diseretions granted under this trust created under this agreement without the consent or joinder of any other Trustee. When I am not serving as a Trustee, if only two Trustees are acting, the concurrence of both shall be required for action to be taken with respect to any trust under this agreement. When I am not serving as a Trustee, if more than two Trustees are acting, the concurrence of a majority of my Trustees shall be required and shall control all action to be taken with respect to any trust under this agreement. If there is not the concurrence and joinder of a majority of trustees with respect to a matter as to which they have joint powers, I desire that the matter shall be settled by Page 28 of 52 mediation and if necessary, arbitration in accordance with the Uniform Arbitration Act. Eacli of the Trustees shall select an arbiter and if necessary to establish a majority decision, the arbiters so selected shall select an additional arbiter. The decision of a majority of the arbiters so selected shall control with respect to such matter. A nonconcurring Trustee may dissent or abstain from a decision of the majority. Such Trustee shall be absolved from personal liability by registering such dissent or abstention in the records of such trust, and shall thereafter act with the other tnistees in any way necessary or appropriate to effectuate the decision of the majority. Notwithstanding the foregoing and any provision of this agreement to the contrary, any beneficiary serving as a Trustee may disclaim or release, by an instrument in writing, any power as Trustee in whole or in part, irrevocably or for such period of time as such Trustee may specify, without affecting the continuance of the power in any other Trustee. Section 9.05 Delegation of Trustee Authority; Power of Attorney Any Trustee may, by an instrument in writing, delegate to any other Trustee the power to exercise any powers, including discretionary powers, granted my Trustee in this agreement. During any such delegation, the delegated powers may be exercised by the Trustee to whom delegated to the same extent as if the delegating Trustee had personally joined in the exercise of such power. The delegating Trustee may revoke such delegation at any time by written notice to the non-delegating Trustee. My Trustee may execute and deliver a revocable or irrevocable power of attorney appointing any individual or corporation to transact any and all business on behalf of any trust created in this agreement. The power of attorney may grant to the attorney-in-fact all of the rights, powers, and discretion that my Trustee could have exercised. Section 5.10 Power to Terminate Trusts If, at any time, my Trustee, other than an Interested Trustee, in its sole and absolute discretion, determines that any trust created under this agreement is no longer economical to administer or that any trust is otherwise inadvisable to administer as a trust, or if my Tnistee deems it in the best interest of my beneficiaries, my Trustee, without further responsibility, may terminate such trust or trusts and distribute the trust property, including any undistributed net income, in the following order of priority: o To me, if I am then living. • To the beneficiaries then entitled to mandatory distributions of net income of the trust and in the same proportions. • If none of the beneficiaries are entitled to mandatory distributions of net income, to the beneficiaries then eligible to receive discretionary distributions of net Page 29 of 52 income of the trust, in such amounts and shares as my Trustee, other than an Interested Trustee, may, in its sole and absolute discretion, determine. Section 9.11 Merger of Corporate Fiduciary If any corporate fiduciary acting hereunder is merged with or transfers substantially all of its trust assets to another corporation or if a corporate fiduciary changes its name, the successor shall automatically succeed to the trusteeship as if originally named a Trustee and no document of acceptance of trusteeship shall be required. Section 9.12 Beneficiary's Status Until my Trustee receives notice of any incapacity, birth, marriage, death or other event upon which the right to payments may depend, my Trustee shall not be liable for acting or failing to act with respect thereto or for disbursements made in good faith to persons whose interest may have been affected by such event. My Trustee may rely on any information provided by a beneficiary with respect to the beneficiary's assets and income. My Trustee shall have no independent duty to investigate the status of any beneficiary and shall not incur any liability for failure to do so. Section 9.13 Discharge of Third Persons Persons dealing in good faith with my Trustee shall not be required to see to the proper application of money paid or property delivered to my Trustee, or to inquire into the authority of my Trustee as to any transaction, and the receipt from my Trustee for any money or property paid, transferred or delivered to it shall be a sufficient discharge to the person or persons paying, transferring or delivering the same from all liability to see to the application thereof. Section 9.14 Certificate by Trustee A written statement of my Trustee at any time as to any facts relative to the trust may always be relied upon and shall always be conclusive evidence in favor of any transfer agent and any other person dealing in good faith with my Trustee in reliance upon such statement. Page 30 of 52 Section 9.15 Funeral and Other Expenses of Beneficiary Upon the death of an income beneficiary of any trust created under this agreement, my Trustee may, but shall not be required to, pay from such trust the funeral and burial expenses of the deceased income beneficiary and the valid debts and expenses, including federal and state income, estate and gift taxes (but excluding any generation-skipping taxes) of such beneficiary. My Trustee may rely upon any request for such payment by the personal representative or members of the family of such deceased beneficiary and the amounts included therein without verifying their validity or amounts and without being required to see to the application of the amounts so paid. Decisions on such expenses may be made by my Trustee without regard to any limitation on such expenses imposed by statute or rule of court and may be made without obtaining the approval of any court having jurisdiction over the administration of my estate. Section 9.16 Generation-Skipping Tax Provisions Notwithstanding any other provision of this agreement, if a trust or trust share created under this agreement would otherwise be partially exempt from generation-skipping tax after the intended allocation of a generation-skipping tax exemption to it, then, before such allocation, my Trustee may divide such trust or trust share as follows: (a) Division into Exempt and Nonexempt Trusts My Trustee shall divide the property of the trust or trust share into two separate trust shares so that the allocation of generation-skipping tax exemption can be made to a trust that will be entirely exempt from generation-skipping tax (the "exempt trust"). The exempt trust shall consist of the largest fractional share of the total trust assets to be divided to permit the exempt trust to be entirely exempt from generation-skipping tax. The second trust share (the "nonexempt mist") shall consist of the balance of the total trust assets to be divided. Each trust share shall participate pro rata in income, appreciation and depreciation to the time of division. For purposes of this allocation, asset values as finally determined for federal estate tax purposes shall be used. (b) Administration of the Trusts The trusts or trust shares created under this Section shall have the same terms and conditions as the original trust except to the extent modified by Section 9.16(d). To the extent possible, distributions to a non-skip person as defined by Section 2613 of the Internal Revenue Code shall be made from a nonexempt trust created under this Section of which such person is a beneficiary, and distributions to a skip person as defined by Section Page 31 of S2 2613 shall be made from an exempt trust so created of which such person is a beneficiary. My Trustee shall administer each exempt and nonexempt trust or trust share as a separate and independent share. Any exempt or nonexempt trust or trust share established under this agreement may be referred to by such name as may be designated by my Trustee. Upon division or distribution of an exempt trust and a nonexempt trust in further trust or trust shares, my Trustee may allocate property from the exempt trust first to a share from which a generation skipping transfer is more likely to occur. (c) My Intent; Trust Additions My intent is to minimize the application of the generation-skipping tax to the trust property but not to affect the total amount of trust property that any beneficiary may be entitled under this agreement and my trust shall be so construed and interpreted. If at any time any property that has an inclusion ratio greater than zero for generation-skipping tax purposes would be added to a trust with property that has an inclusion ratio of zero, then my Tnistee shall instead hold such property in a separate trust, to be held on the same terms and conditions as the original trust. (d) Disinterested Trustee May Confer Power If a nonexempt trust is established for the benefit of a single beneficiary, my Trustee, excluding any Interested Trustee, may during the lifetime of such beneficiary, by an instrument in writing grant to such beneficiary a testamentary power exercisable only by valid Last Will and Testament or by valid Living Trust to appoint all or part of such beneficiary's non- exempt trust to the creditors of such beneficiary's estate. My Trustee may require, as a condition for the exercise of such power, the consent of my Trustee. Any such power granted by my Trustee may be revoked by an instrument in writing during the lifetime of the beneficiary to whom such power was given. My Trustee also may relinquish the powers given to my Trustee under this subsection. Page 32 of 52 Article Ten My Trustee's Powers Section 10.01 Introduction to Trustee's Powers My Trustee may exercise, without prior approval from any court, all powers conferred by this trust agreement and any other powers conferred by law, including, without limitation, those powers set forth under the common law or any fiduciary powers act or other laws of the Commonwealth of Pennsylvania, except as otherwise specifically provided in this agreement. Each power conferred upon my Trustee by state or federal statutes shall be subject to any express limitations or contrary directions contained in this agreement. Section 10.02 Rights of Persons Dealing with My Trustee My Trustee may execute and deliver any and all instruments in writing, that my Trustee considers necessary to carry out any of the powers granted herein. A third party dealing with my Trustee shall not be required to inquire into the terms of this Trust Agreement, the authority of the Trustee, or to see to the application that the Trustee makes of funds or other property received by the Trustee. Any person dealing with this Trust shall be entitled to rely upon an Affidavit or Certificate of Trust, and upon any instruments duly executed in accordance with the provisions thereof, to the same extent as such person might rely upon the original Trust Agreement. Section 10.03 Powers to Be Exercised in the Best Interests of the Beneficiaries My Trustee shall exercise the administrative and investment powers granted in this Article without the order of any court, as my Trustee determines in its sole and absolute discretion to be in the best interests of the beneficiaries. Despite any conflicting provision in my Trust, my Trustee shall not exercise any power in a manner inconsistent with the beneficiaries' right to the beneficial enjoyment of the Trust property in accordance with the general principles of the law of trusts. Section 10.04 My Trustee's Investment Powers Except as otherwise specifically provided in this trust agreement, the investment powers of my Trustee shall include the following: Page 33 of 52 ta) Investment Powers in General My Trustee may invest in any type of investment that my Trustee determines is consistent with the investment goals and overall goals of my trust, taking into account my trust's overall investment portfolio. Accordingly, my Trustee may administer, invest, and reinvest trust property in stocks, bonds, securities, commodities, options, and all forms of real or personal property, both tangible and intangible, whether such property is located inside or outside the geographic borders of the United States of America or its possessions or territories. Without limiting my Trustee's investment authority in any way, I request that my Trustee exercise reasonable care and skill in selecting and retaining trust investments. I also request that my Trustee take into account the following factors in choosing investments for my trust: • The potential total return from the investment, both in the form of income and appreciation; • The potential income tax consequences of the investment; • The investment's potential for volatility and return; and • The role the investment will play in the trust portfolio. I request that my Trustee also consider the possible effects of inflation or deflation, changes in global and U.S. economic conditions, transaction expenses, and the need for liquidity in constructing the trust's investment portfolio. My Trustee may delegate to any registered investment adviser or corporate fiduciary the discretion to manage trust investments. My Trustee may sell at public or private sale, transfer, exchange praperty for other property, or otherwise dispose of trust property for such consideration and upon such terms and conditions as my Trustee deems advisable, including options of any duration for any such sales, exchanges, or transfers. My Trustee may invest in investment companies, mutual funds, common trust funds and like investments. My Trustee may purchase life, disability, medical, liability, long-term health care and other insurance on the behalf of and for the benefit of any Page 34 of 52 trust beneficiary. My Trustee may purchase annuities and like investments for any trust beneficiary. My Trustee may enter into any contracts, and deliver deeds or other instruments as my Trustee deems appropriate to the purposes of my trust. (b) Banking Powers My Trustee may establish bank accounts of all types in one or more banking institutions as my Trustee may choose. My Trustee may open such accounts in the name of the Trustee (with or without disclosing fiduciary capacity) or in the name of my trust. When an account is in the name of the trust, checks on that account, and authorized signatures need not disclose the fiduciary nature of the account or refer to any trust or Trustee. An account from which frequent disbursements are made need not be an interest bearing account. My Trustee may authorize withdrawal from an account by check, draft or other instrument or in any other manner. (c) Business Powers My Trustee is authorized to serve as officer, director, manager, and/or in any other capacities of any proprietorship, partnership, joint venture, corporation, or other enterprise in which the trust has an interest (whether or not total or controlling). My Trustee may receive compensation for its services as such. My Trustee may contract with and otherwise deal with any such enterprise in the same manner as with any such enterprise in which the trust has no interest, and may t-se any voting power the Trustee may have (whether as Trustee or as officer, director, or other official of the enterprise) to implement any such authority. With respect to any units in a limited liability company, limited partnership, and/or stock in a closely-held corporation ("closely-held company") contributed to the trust, the powers set forth in this Article shall not disqualify any Trustee acting personally and independently, and not in a fiduciary capacity, from holding office in a closely-held company, accepting remuneration from aclosely-held company, voting any units or stock in favor of such Trustee as a director or officer of a closely-held company, or purchasing or selling units or stock of a closely-held company. My Trustee may elect to qualify any trust created in this agreement that is funded with Subchapter S stock as a Qualified Subchapter S Trust ("QSST") under Section 1361(d)(3) of the Internal Revenue Code of 1986 to administer such trust in accordance with the requirements of that Page 3> of 52 Section in order that the stock and trust will continue to be treated as a QSST for tax purposes. (d) Common investments For purposes of convenience with regard to the administration and investment of the trust property, my Trustee may invest and reinvest part or all of the trust property jointly with trust property of other trusts of which my Trustee is also serving as a Trustee. For this purpose, a corporate fiduciary acting as trustee under this agreement may use common funds for investment. However, when trust property is managed and invested in this manner, my Trustee shall maintain records that sufficiently identify that portion of the jointly invested assets that constitute the trust property ofthis trust. (e) Reai estate Powers My Trustee may sell at public or private sale, purchase, exchange, lease for any period, mortgage, manage, alter, improve and in general deal in and with real property in such manner and on such terms and conditions as any person might do as owner of such real property. My Trustee may grant or release easements in or over, subdivide, partition, develop, raze improvements or abandon, any real property. My Trustee may manage real estate in such manner as my Trustee deems best and shall have all other real estate powers requisite for such purpose. My Trustee may enter into leases and grant options to lease trust property even though the term extends beyond the termination date of the trusts established under this agreement. For such purposes, my Trustee may enter into any contracts, covenants and warranties agreements as my Trustee deems appropriate. (fl Securities, Brokerage and Margin Powers My Trustee may buy, sell, and deal in stocks, bonds, commodities, options and other securities of any kind and in any amount. My Trustee may carry stock certificates and other property in the form of street certificates, or in any other form, without disclosing the existence of any trust. My Trustee may permit trust property to be held in the custody of a banking institution or brokerage firm. My Trustee may maintain margin accounts with brokerage firms and may pledge securities to secure loans and advances made to my Trustee or to (or for the benefit of) a beneficiary hereof. Page 36 of 52 My Trustee may place all or any part of the securities held by my trust in the custody of a bank or trust company. My Trustee may have all securities registered in the name of the bank or trust company or in the name of its nominee. My Trustee may appoint such bank. or trust company as the agent or attorney in fact to collect, receive, receipt for and disburse any income, and generally to perform the duties and services incident to a custodian of accounts. My Trustee may employ abroker-dealer as a custodian for securities held by the trust and register such securities in the name of the broker-dealer, register securities in the name of a nominee with or without the addition of words indicating that such security is held in a fiduciary capacity, or hold securities in bearer or uncertificated form; and use a central depository, clearing agency or book-entry system, such as The Depository Trust Company, Euroclear or the Federal Reserve $ank of New York. Iv1y Trustee may participate in any reorganization, recapitalization, merger or similar transaction and may give proxies or powers of attorney that may be discretionary and with or without powers of substitution and my Trustee may vote or refrain from voting as to any matter. My Trustee may exercise or sell conversion or subscription rights for securities of all kinds and description. My Trustee may vote, in person or by proxy, at stockholder meetings. (g) Loans and Borrowing Powers My Trustee may make secured or unsecured loans to any person (including a trust beneficiary), entity, trust or estate, on any term or on demand and with or without interest. My Trustee may enter into and modify the terms of any mortgage or security agreement granted in connection with such loans and release and foreclose on such mortgage or security. My Trustee may borrow money at such interest rates and other terms as it deems advisable from any person, institution or other source including, in the case of a corporate fiduciary, the power to borrow from its own banking or commercial lending department. My Trustee may encumber trust property by mortgages, pledges or other hypothecation, even though such encumbrance may continue in force beyond the termination of any trusts created by this agreement. My Trustee may purchase, sell at public or private sale, trade, renew, modify, or extend mortgages. My Trustee may accept deeds in lieu o.f foreclosure. Page 37 of 52 (h) Residences and Tangible Personal Property My Trustee may acquire, maintain, invest and reinvest in any residence for the use and benefit of the beneficiaries of any trust whether or not such residence is income producing and without regard to the proportion that the value of the residence may bear to the total value of the trust property even if such retention involves financial risks that trustees would not ordinarily incur. My Trustee may pay and make arrangements for others to pay, or to share in the payment of, all carrying costs of such residence, including, but not limited to any taxes, assessments, insurance, and all expenses of maintaining the residence in suitable repair, and all expenses relating to the operation of the residence for the benefit of the beneficiaries. My Trustee tnay acquire, maintain, invest and reinvest in articles of tangible personal property whether or not such property is income producing and pay the expenses of the repair and maintenance of such property. My Trustee shall have no duty to convert the property referred to in this subsection to productive property except as otherwise required by other provisions of this agreement. My Trustee may permit any income beneficiary of any trust to occupy any real property or use any personal property owned by the trust on such terms or arrangements as my Trustee may determine, whether rent free or in consideration of payment of taxes, insurance, maintenance, repairs, or other charges. My Trustee shall have no liability for any depreciation or loss as a result of the retention of any property retained or acquired under the authority of this subsection. Section 10.05 My Trustee's Administrative Powers In addition to the other powers granted my Trustee in other provisions of this trust, my Trustee shall have the following administrative powers: (a) Compensation Powers My Trustee shall pay from income or principal all of the reasonable expenses attributable to the administration of the respective trusts created in this agreement. My Trustee shall pay itself reasonable compensation for its services as fiduciary as provided in this agreement, and shall reasonably compensate Page 38 of 52 those persons employed by my Trustee, including agents, auditors, accountants, attorneys, and financial advisors (including brokers, financial planners, professional money managers, registered investment advisors and trust departments and officers). My Trustee may appoint, employ and remove, at any time and from time to time, any investment counsel, accountants, depositories, custodians, brokers, consultants, attorneys, expert advisers, agents, clerks and employees, irrespective of whether any person, firm or corporation so employed shall be a Trustee hereunder or shall be a corporate affiliate of a Trustee hereunder and irrespective of whether any firm or corporation so employed shall be one in which a Trustee hereunder shall be a partner, stockholder, officer, director or corporate affiliate or shall have any interest. My Trustee may pay the usual compensation for such services out of principal or income as the Trustee may deem advisable, and such compensation may be paid without diminution of or charging the same against the commissions or compensation of any Trustee hereunder, and any Trustee who shall be a partner, stockholder, officer, director or corporate affiliate in any such firm or corporation shall nonetheless be entitled as a partner, stockholder, officer, director or corporate affiliate to receive such Trustee's share of the compensation paid to such firm or corporation. (b) Power to Merge or Sever Trusts My Trustee may merge and consolidate any trust created in this agreement with any other trust created by me, or any other person at any other time, if the other trust contains substantially the same terms for the same beneficiaries, and has at least one Trustee in common with the trust or trusts created in this agreement. My Tnistee may administer such merged and consolidated trusts as a single trust or unit. If, however, such a merger or consolidation does not appear feasible, as determined in the sole and absolute discretion of my Trustee, my Trustee may consolidate the assets of such trusts for purposes of investment and trust administration while retaining separate records and accounts for the respective trusts. My Tntstee may sever any Trust on a fractional basis into two or more separate and identical Trusts for any reason or to segregate by allocation to a separate account or Trust, a specific amount from, a portion of, or specific assets included in, the Trust property of any Trust. Income earned on a segregated amount, portion, or specific asset after the segregation is effective, passes with the amount, portion, or asset segregated. Each Page 39 of 52 separate Trust must be held and administered upon substantially identical terms and conditions of the Trust from which it was severed. Subject to the terms of the Trust, my Trustee may consider differences in federal tax attributes and other pertinent factors in administering the Trust property of any separate account or Trust, in making applicable tax elections, and in making distributions. A separate Trust created by severance must be treated as a separate Trust for all purposes from the date on which the severance is effective. The effective date of the severance may be retroactive to a date before the date on which the Trustee exercises such power. (c} Income and Principal Powers My Trustee may determine in a fair, equitable, and practical manner how all Trustee's fees, disbursements, receipts, and wasting assets shall be credited, charged, or apportioned between principal and income. My Trustee may set aside from trust income reasonable reserves for taxes, assessments, insurance premiums, repairs, depreciation, obsolescence, depletion, and for the equalization of payments to or for the beneficiaries; it may select any and all accounting periods with regard to the trust property. (d) Nominee Powers My Trustee may hold real estate, securities or any other trust property in the name of a nominee or in any other form without disclosing the existence of any trust or its fiduciary capacity. (e) Settlement Powers My Trustee may settle, by compromise, arbitration or otherwise any and all claims and demands in favor of or against, or in any way relating to, any trust created under this agreement upon such terms as my Trustee may determine. My Trustee may release or abandon any claims in favor of this trust. (f} Distribution Powers My Trustee may make any distribution or division of trust property without the consent of any beneficiary. My Trustee may make distributions in cash or in kind, or partly in each, in such proportion (and not necessarily pro rata) and at such values as my Trustee shall determine. My Trustee may allocate undivided interests in specific assets to any beneficiary or trust share in such kind and proportion (and not necessarily pro rata) as my Trustee shall determine. Page 40 of 52 Such determinations may be made by my Trustee without regard to the basis or other income tax attributes of the property. (g) Payment of Taxes and Expenses Except as otherwise provided in this agreement, my Trustee is authorized to pay all property taxes, assessments, fees, charges, and other expenses incurred in the administration or protection of this Trust. All such payments shall be a charge against the Trust fund and shall be paid by my Trustee out of the income therefrom, or, in the event and to the extent that the income may be insufficient, then out of the corpus of the Trust fund, at any time prior to final distribution of the Trust property. The determination of the Trustee in its sole discretion with respect to all such matters shall be conclusive upon the beneficiaries of this Trust. (h) Retention and Abandonment of Trust Property Except as otherwise required by any contrary provision of this trust agreement, my Trustee may retain any trust property contributed by me or any other person or received from any estate or any other source, whether or not such property is income producing, marketable or of a character generally prescribed for the investment of trust funds and without regard to the proportion the value of such property beaxs to the total value of trust property. Except during any period when I am alive and serving as a Trustee, my Trustee shall invest contributions of cash and cash equivalents as soon as reasonably practical after such assets have been acquired by the trust. However, my Trustee is permitted to retain a reasonable amount in cash or money market accounts in order to pay anticipated expenses and other costs and to provide for anticipated distributions to, or for the benefit of, a beneficiary. My Trustee may also abandon any trust property the Trustee deems to be of insignificant value. (i} Environmental Powers My Trustee shall have the powers set forth in this subparagraph to deal with any actual or threatened contamination of trust property by any hazardous substance to deal with any other environmental matter affecting the trust property. My Trustee shall have the power to inspect trust property to determine compliance with or to respond to any environmental law affecting trust property. "Environmental Law" shall mean any federal, state, or local law, rule, regulation, or ordinance relating to protection of the environment or of human health. Page 41 of 52 My Trustee may refuse to accept property if my Trustee determines that such property is or may be contaminated by any hazardous substance or is currently being used for any purpose involving hazardous substances that could. create liability to the trust or to my Trustee. My Trustee may use and expend trust property to (i) conduct environmental assessments, audits or site monitoring; (ii) take remedial action to contain, clean up or remove any hazardous substance including a spill, discharge or contamination; (iii) institute, contest or settle legal proceedings brought by a private litigant or any local, state, or federal agency concerned with environmental compliance; (iv) comply with any order issued by any court or by any local, state, or federal agency directing an assessment, abatement or clean-up of any hazardous substance; and (v) employ agents, consultants and legal counsel to assist the Trustee in these actions. My Trustee shall not be liable for any loss or reduction in value sustained by my tnist as a result of the retention by my Trustee of property on which hazardous materials or substances requiring remedial action are discovered unless my Trustee contributed to that loss or reduction in value through willful misconduct or gross negligence. My Trustee shall not be liable to any beneficiary or to any other party for any decrease in the value of trust property as a result of the Trustee's compliance with any federal, state, or local environmental la«j, including any reporting requirement. My Trustee may release, relinquish or disclaim any power held by my Trustee that my Trustee, in its sole and absolute discretion, determines may cause my Trustee to incur individual liability under any Environmental Law. (j} Qualified Family Owned Business Interests Deduction My Trustee shall have the power to amend the terms of any tnist holding "qualified family-owned business interests," as defined in Section 2057 of the Internal Revenue Code, in order to permit trust property to qualify for the "family owned business deduction," including an amendment that changes beneficial interests and that directs the segregation of trust property into more than one trust. Section 10.06 Limitation on Trustee's Powers All powers granted to my Trustee under this agreement or by applicable law shall be subject to any limitation on such powers set forth elsewhere in this agreement and set forth in this Section, unless explicitly excepted by reference to this Section. Page 42 of 52 (a) Limitations on the Powers of an Interested Trustee For any trust created under the terms of this agreement, "Interested Trustee" means a Trustee who is a beneficiary of the trust or a Trustee who the beneficiary can remove and replace by appointing a Trustee that is related or subordinate to the beneficiary within the meaning of Section 672(c) of the Internal Revenue Code. For these purposes a beneficiary of a trust means a person who pursuant to the terms of the trust is or in the future may be eligible to receive income or principal from the trust. A person shall be considered a beneficiary of a trust even if he or she has only a remote contingent remainder interest in the trust. However, a person shall not be considered a beneficiary of a trust if the person's only interest is as a potential appointee under a testamentary power of appointment. An Interested Trustee may not exercise ar participate in the exercise of discretion with respect to the distribution of income or principal, or the termination of the trust to or for the benefit of such benef ciary, to the extent that the exercise of such discretian is other than for the health, education, maintenance or support of the beneficiary as described under Sections 2041 and 2514 of the Internal Revenue Code. An Interested Trustee may not exercise or participate in the exercise of discretion with respect to the distribution of income or principal of any trust administered under the terms of this Agreement to any person the beneficiary is legally obligated to support, to the extent such distribution is for the purpose of discharging the support obligation of the beneficiary. Nothing in this Section shall be deemed to grant to a beneficiary any of the powers of the Trustee that is subject to removal and replacement by the beneficiary. The foregoing provisions shall not apply to me. The limitations of this Section do not apply to an Interested Trustee with respect to trust property and the income from such property where such property would, upon the death of the beneficiary, be included in the gross estate of such beneficiary for federal estate tax purposes for any reason other than the limitations of this Section. Page 43 of 52 Arfiicle Eleven General Provisions Section 11.01 Maximum Term for Trusts Notwithstanding any other provision of this agreement, unless sooner terminated under other provisions hereof, any trust created under this agreement shall terminate 21 years after the last to die of me and my descendants and the descendants of my maternal and paternal grandparents living at the time of my death. At that time, the remaining trust property shall vest in and be distributed to those persons then entitled to mandatory distributions of net income of the trust and in the same proportions. If none of the beneficiaries are entitled to mandatory distribution of net income, the remaining trust property shall vest in and be distributed to the beneficiaries then eligible to receive discretionary distributions of net income of the trust in equal shares per capita. Section 11.02 Spendthrift Provision Neither the income nor the principal of the trust property shall be assigned, anticipated or alienated in any manner by any beneficiary; nor shall it be subject to attachment, bankruptcy proceedings or any other legal process, or to the interference or control of creditors or others. Nothing contained in this Section shall restrict in any way the exercise of any power of appointment granted in this agreement. Section 11.03 Contest Provision If any beneficiary of this trust or any trust created under this trust agreement, alone or in conjunction with any other person, contests by a claim of undue influence, fraud, menace, duress or lack of testamentary capacity, or otherwise objects in any court to the validity of (a) this trust, (b) any subtrust created under the terms of this agreement, (c) any other trust created under this trust agreement, (d) my Will, or (e) any beneficiary designation of an annuity, retirement plan, IRA, Keogh, pension or profit sharing plan or insurance policy signed by me, (collectively referred to hereafter in this Section as "Document" or "Documents") or any amendments or codicils to any Document; Page 44 of 52 • seeks to obtain an adjudication in any court proceeding that a Document or any of its provisions is void, or otherwise seeks to void, nullify or set aside a Document or any of its provisions; • files suit on a creditor's claim filed in a probate of my estate, against my trust estate, or any other Document, after rejection or lack of action by the respective fiduciary; • files a petition or other pleading to change the character (community, separate, joint tenancy, partnership, domestic partnership, real or personal, tangible or intangible) of property already so characterized by a Document; • claims ownership in a court proceeding to any asset I hold in joint tenancy, other than as a surviving joint tenant; • files a petition to impose a constructive trust or resulting trust on any assets of the trust estate; or • participates in any of the above actions in a manner adverse to the trust estate, such as conspiring with or assisting any person who takes any of the above actions, then the right of such beneficiary to take any interest given to such beneficiary under this trust or any trust created under this trust agreement shall be determined as it would have been determined had such beneficiary predeceased me without surviving issue. My Trustee is hereby authorized to defend, at the expense of the trust estate, any violation of this paragraph. A "contest" shall include any action described above in an arbitration proceeding and shall not include any action described above solely in a mediation not preceded by a filing of a contest with a court, notwithstanding the foregoing. This Section 11.03 shall not apply so as to cause a forfeiture of any distribution otherwise qualifying for the federal estate tax charitable deduction. Section 11.04 Survivorship Presumption If any beneficiary shall be living at my death, but die within 30 days thereafter, then such beneficiary shall be deemed to have predeceased me for all purposes of this agreement. Section 11.05 Changing the State of Administration After my incapacity or death, to minimize any tax in respect of any trust created hereunder, or any beneficiary thereof, or for such other purpose as it deems appropriate, my Trustee may, in its sole and absolute discretion, remove all or any part of the property Page 45 of 52 of, or the sites of administration of, such trust from one jurisdiction to another and elect, by an instrument filed with the mist records, that thereafter such trust shall be construed, regulated and governed as to administration by the laws of such other jurisdiction. If necessary to such change of sites, a corporate fiduciary in the new sites may be appointed as a Trustee hereunder by the unanimous consent of all of the beneficiaries then entitled to receive distributions of net income under such trust who have attained age 21 and are not incapacitated and if there are no such beneficiaries, by my Trustee then serving. Section 11.06 Definitions For purposes of this agreement, the following definitions shall apply: (a) Adopted and Afterborn Persons A legally .adopted person in any generation and his or her descendants, including adopted descendants, shall have the same rights and be treated in the same manner under this agreement as natural children of the adopting parent, provided such person is legally adopted prior to attaining the age of 18 years. A fetus in utero that is later born alive shall be considered a person in being during the period of gestation. (b) Agreement The terms "agreement" or "trust agreement" shall refer to this agreement and all trusts created under the terms of this agreement. (c) Available GST Exemption The term "available GST Exemption" means the GST exemption provided in Section 2631 of the Internal Revenue Code in effect at the time of my death reduced by the aggregate of the amount, if any, of my exemption allocated to my lifetime transfers and the amount, if any, specifically allocated to other property of my gross estate. For purposes of this agreement if at the time of my death I have made gifts with an inclusion ratio of greater than zero for which the gift tax return due date has not expired (including extensions) and T have not yet filed a return, it shall be deemed that my generation-skipping transfer exemption has been allocated to these transfers to the extent necessary (and possible} to exempt the transfers} from generation-skipping transfer tax. Page 46 of 52 (d) Descendants The term "descendants" shall include a person's lineal descendants of all generations. (e) Education For purposes of this agreement, the term "education" shall include, but not be limited to: • Enrollment at private elementary, junior and senior high schools, including boarding schools; • Undergraduate and graduate study in any field at a college or university; Specialized, vocational or professional training or instruction at any institution, including private instruction; or • Any other curriculum, institution or activity that my Trustee, in its sole and absolute discretion, deems useful for developing the abilities and interest of the beneficiary including, without limitation, athletic training, musical instruction, theatrical training, the arts and travel. For purposes of this agreement, education shall also include distributions made by my Trustee for expenses such as tuition, room and board, fees, books and supplies, tutoring, transportation, and reasonable allowance for living expenses. (f) Incapacity A person shall be deemed incapacitated in the following circumstances, except as otherwise provided in this agreement: (1) The Opinion of Two Licensed Physicians An individual shall be deemed incapacitated whenever, in the opinion of two licensed physicians (my family physician and one independent physician), such individual is so incapacitated that he or she is unable to effectively manage his or her property or financial affairs whether such incapacity is a result of age, illness, use of prescription medications, drugs or other substances, or any other cause. Page 47 of S2 (2) Court Determination An individual shall be deemed incapacitated if a court of competent jurisdiction determines that such individual is legally unable to effectively manage his or her property or financial affairs. (3) Detention, Disappearance or Absence An individual shall be deemed incapacitated whenever he or she cannot effectively manage his or her affairs due to such individual's unexplained disappearance or absence for more than 30 days, or whenever he or she is detained under duress. An individual's disappearance or absence or detention under duress may be established by an affidavit of any current or successor Trustee named in this agreement, or, if no Trustee is serving under this agreement, by the affidavit of any beneficiary under this agreement. The affidavit shall describe the circumstances of an individual's detention under duress, or disappearance or absence and may always be relied upon by any third party dealing in good faith with my Trustee in reliance upon the affidavit. (g) Income Beneficiary For purposes of this agreement "income beneficiary" shall mean any beneficiary of a trust who is then entitled to receive mandatory distributions of the net income of such trust or who is eligible to receive discretionary distributions of such net income. Unless otherwise provided in this agreement, a "majority" of the income beneficiaries shall mean any combination of income beneficiaries who, if all accrued net income were distributed on the day of a vote by the beneficiaries, would receive more than 50% of that accnied net income. For purposes hereof, beneficiaries who are eligible to receive discretionary distributions of net income shall be deemed to be recipients of such income in equal shares. (h) Internal Revenue Code References to the "Internal Revenue Code" or "Code" or to provisions thereof are to the Internal Revenue Code of 1986. References to the "Regulations" or "Regs" are to the Treasury Regulations under the Internal Revenue Code. If by the time in question a particular provision of the Internal Revenue Code has been renumbered, or the Internal Revenue Code has been superseded by a subsequent federal tax law, the reference Page 48 of 52 shall be deemed to be made to the renumbered provision or to the corresponding provision of the subsequent law, unless to do so would clearly be contrary to my intent as expressed in this agreement. A similar rule shall apply to references to the Regulations. (i} Personal Representative As used in this agreement, the term "Personal Representative" shall mean a person's guardian, conservator, executor, administrator, Trustee, or any other person or entity personally representing a person or their estate. (j) Per Stirpes Whenever a distribution is to be made to a person's descendants per stirpzs, the distribution shall be divided into as many shares as there are then living children of such person and deceased children of such person who left then living descendants. Each then living child shall receive one share and the share of each deceased child shall be divided among such child's then living descendants in the same manner. (k) Shall and May Unless otherwise specifically provided in this agreement or by the context in which used, I use the word "shall" in this agreement as a command, directive or requirement, and the word "may" in this agreement as allowing or permitting, but not requiring, the taking or omission of any action. In the context of a Trustee, 1 intend that the word "may" shall mean that the Trustee is acting in that Trustee's sole and absolute discretion unless otherwise stated by me. (I} Trust The terms "trust," "living trust," or "trust agreement" shall refer to this agreement and all trusts created under the terms of this agreement. (m) Trustee The term "Trustee" refers to the Trustee named in Article One as well as any successor, substitute, replacement or additional person, corporation or other entity from time to time acting as the Trustee, whether there shall be one or more Trustees acting from time to time. (n) Trustor "Trustor" shall have the same legal meaning as "Grantor," "Settlor" or any other term referring to the maker of a trust. Page 49 of 52 (o) Trust Property The words "trust property" or words of similar import shall be construed to mean all property at any time held by my Trustee hereunder, including all property that it may hereafter acquire from any source. Section 11.07 General Provisions The following general matters of construction shall apply to the provisions of this agreement: (a~ Duplicate Originals This agreement may be executed in any number of counterparts, each of which shall be deemed to be an original. Any person may rely upon a copy of this agreement certified under oath to be a true copy by my Trustee, to the same effect as if it were the original. (b) Gender, Number, Captions Words denoting the masculine or feminine gender shall be construed to mean or include the opposite gender, and the singular form shall be construed to include the plural and the plural the singular, as the context requires or admits. The captions of Articles, Sections, and subsections used in this agreement are for reference purposes only and shall have no effect on the interpretation of this agreement. (c) Governing State Law This agreement shall be governed, construed and administered according to the laws of the Commonwealth of Pennsylvania as from time to time amended, except as to trust property required by law to be governed by the laws of another jurisdiction and unless my Trustee elects to change the State of Administration as provided in this Article. (d~ Notices Whenever this agreement provides for notice such notice shall be in writing and shall be effective when personally delivered and receipt of delivery received, or when mailed postage prepaid by certified mail, return receipt requested, to the last known address of the party requiring notice. Page 50 of 52 (e) Severability The validity or unenforceability of any provision of this agreement shall not affect the validity or enforceability of any other provision of this agreement. If a court of competent jurisdiction determines that any provision is invalid, the remaining provisions of this agreement shall be interpreted and construed as if any invalid provision had never been included in this agreement. I have executed this restated living trust on this ~ ; ,~-~ ~~ , 2005. I certify that I have read this restated living trust, that I under and i ,and that it correctly states the provisions under which my trast property is to be administered and distributed by my Trustee. ~ ~ ' _ ~^ Matilda M. Luther, Trustor ~. Matilda M. Luther, Trustee COMMONWEALTH OF PENNSYLVANIA) ss. COUNTY OF DAUPHIN ) On this ~(~ _ day of Jv' 1 }} , 2QQ5, before me personally appeared Matilda M. Luther, as Grantor and as Trustee, personally known to me (or proved to me on the basis of satisfactory evidence) to be the individual whose name is subscribed to the foregoing Living Trust, and acknowledged that she executed the same as her voluntary act and deed for the purposes therein contained. Witness my hand and official seal. [Seal] Not y Public MMONWEALTH OF PENNSYLVANIA Notarial Seai Amy M. Moyer, Notary Public Lower Paxton Twp., Dauphin County My Commission Expires San. 29, 2008 Page 51 of 52 Member, Pennsylvania Association of Notaries ~~~~( The Eighth Amendment to the Matilda M. Luther Living Trust On October 2, 1995, I, Matilda M. Luther signed the I~atilda Vi. i,uther Living Trust more formally known as: Matilda M. Lather, Trustee of the Matilda M. Luther Living Trust, dated October 2, 1996, and any amendments thereto. On November Z~, 1997, I signed a First Amendment to my Trust. On December 6, 1999, I signed a Second Amendment and Restatement of my Trust. On March 31, 2000, I signed a Third Amendment to my Trust. On December 18, 2001, I signed a Fourth Amendment to my Tnist. On July 15, 2002, I signed a Fifth Amendment and restated my Trust. On August 30, 2004, I signed a Sixth Amendment to my Trust. On July 26, 2005, I signed a Seventh Amendment and Restatement of my Trust. Article One, Section 1.04(B) of my living trust permits me to amend my trust in writing at any time. I now exercise that right and amend my trust as follows: 1. Article Two is hereby revoked and amended as follows: Article Two Family Information I have no immediate family members. Although the following named individuals are not merr.bers of my immediate family, I have made provision for them in this agreement: Name Relationship Bertha Sweger Cousin I-Ielen Wolfe May Cousin Charles Wolfe Cousin Harold Wolfe Cousin Patrick Bell Friend Susan Bell Friend Matthew Lowry Friend Virginia Luther Husband's Niece in law Ronald Luther Husband's Great Nephew Paul Luther Husband's Great Nephew Ann Minnick Sister in law William Minnick Nephew Jacob Minnick Nephew Martin Minnick Nephew Beatrice Minnick Sister in law Lois Atin ivorris aiic/a Lois iv1. Morris i~liece Jack Norris Nephew in law Gerald Minnick Nephew Susan Nlinnich Enck Niece John Miruzich Nephew 3ennifer Minnick Great niece Susan Lederer Friend Though Scott Long is my nephew, and Thomas Long and Steven Long are my great nephews, I intentionally have not named Scott Long, Thomas Long or Steven Long as beneficiaries in this agreement because my late husband and I made substantial gifts to Ann and Frank Long (Scott's parents) during our lifetimes, including but not limited to the purchase of a home. Therefore, I feel that Ann & Frank Long's family has been otherwise well provided for during my lifetime. 2. Article Six, Section 6.01 is Hereby revoked in its entirety. 3. Article Six, Section 6.02 is hereby revoked in its entirety. 4. Article Six, Section 6.10 is hereby revoked in its entirety. I confirm and readopt the remaining provisions of my original trust agreement, reserving to myself the right to amend fiirther that tntst agreement and this amendment thereto. I certify that I have read the foregoing Eighth Amendment to my revocable living trust agreement, and that it correctly states the changes I desire to make in my trust. I approve this amendment of my revocable living trust in all particulars, and request my Trustee to execute it. Matilda M. Luther, Trustor rr. (--r __- Matil a M. Luther, Trustee COMMONWEALTH OF PENNSYLVANIA ) ) ss. COUNTY OF DAUPHIN ) On this day, -~~-~i2s.-f ~'-~ , 20~~ before me personally appeared Ylatilda M. Luther, as Trustor and as Trustee, personally known to me (or proved to me on the basis of satisfactory evidence) to be the individual whose name is subscribed to the foregoing instrument, and acknowledged that she executed the same as her voluntary act and deed for the purposes therein contained. Witness my hand and official seal. [Seal] ~~ ~~~ -~ ~` Notar ublic My commission expires: COMMONWEALTH OF PENNSYLVANIA Notarial seat Amy M. Moya, Notary Public Lower Paxton 1~vp., Daupphin Coupty My Commission Expires I•an. 29, 2068 Member, Pennsylvania Association of Notaries _ _ __ ____ , t CURRENCY " (FROM OTHER SIDS - l _ ~ r- . ~ v o ~ ~ LAW OFFICES OF SUSAN E. LEDERER COIN - = x E ~ ° IOLTA ACCOUNT (FROM OTHER SIDE) 1- ~-1 1 ~3 S ~ 50t t LOCUST LANE , - • - a m €~ ~ HARRISBURG, PA 17109 CHECKS ~ °e °~~ D (FROM OTHER SIDE) W 0 ~ J ~ °„ NN8 DATE a 3 ~ ~^ O \~, Tora~treMS I` ' ~ ~ Q ~ w ~ ~~ ~ DEPOSITS MAY NOT 8E VA/ LE FOR fMMEDIATE W7THDflAWAL. DEPOS{T TfCKET ~ ~", ~"~ ~~~oE~R ~. ~ - ~ . • W y a W R O R y - o m ~ m ~ ~ Cl;.\~'I'RIG BALK HARFSISBURG, ~ -~---'- PA 17112 CENTRIC BANK ' HARRISBURG, PA 17112 `J • ° ~ , ~ ~ ~a ' t7 .. ~ V =~:03i3i5269~: ii~i29i i++' 36 ~Yo CENTRIC JJ.. ur -~. fOiV~ ~:,~z ~i~~~~ Business _ _-.; ~~:- We Revolvet~.roundYou. ...-~ ~.. i_.~~._ Y~'. ..e.. . DEPOSRS MAY NOT BE AVAILABLE FOR IMMEDIATE WITHDRAWAL BANK SYMB04 TRANSACTION NUMBER AND AMOUNT OF OEPOSR ARE SHOWN ABOVE. 1 4`~ ' "'~ L.~~ I ~ ~~ L " .. ,.._-, :. - ...,.. . .- . _.- " ~ MA - .:. :.- ,LAW.:OFFfCES OFSUSAN E .LEDERER;; - : ~so 152sr~as ~- .~ - 1004 - " `. .. ;- :_ - -5011.LOGUST:LANE HARRISBURG,.'PA 17109 ., _: - 'DATE. ..,~ _ ~ _ _ m - _ .., - - ... - :. . .. , _ ,: ;. :, ' ::, , . -. . ',.v .. ~ .,. - ! ~_. ... i ~. ' ~, DOLLARS " t:.l C~ B-p~k ,~-~---- HARAISBUAG „ 'CENTRIC BANK- ~`... PA i7i12 • HARRISBURG PA.17112 - - , • - - _ ,~ ~ r _ . `::, :. ` XV ' .. .. ~~~ " ~ .. A . -: FOR C..G.,S~-~, L _ \T/Lv~".5~.-~ _ .~. - _. ,... ..~ ~~~ A ORIZED SIGNATURE ~ ~.~ .. ~. - - .., . - ;il^O0;~O04ir a:03 ~3 L'S:`269"r -:. 1 L:_i 291 il~^ ~IIGH~MRKm Date: D1/24/2012 This Month Gross payment amount Net payment amount 0376956 4,430.05 4,430.05 .........:................................ ~i'0376956u^ 1:036076 i50~: 6 00 54 5 2 58 i~~' j _ ' '~ ~ ' ^~...)~ ' ~K~j~ ~1r : r iF ~~ jIHOLb bO~I~MENT`TO LIGHT T0;1/EFi(FY YU - -- --_-- -- ` 000 ATI=RhIIARKS - . 00 001 018 :050312- 1187508$ ' 92 6678 ~;~004484 CDC FUND DEPT PREP DATE . . 00- 2 7 4 85 66036099 % - - VOUCHER ~ £ s ` WARRANT Ip v 3 t 3 .. ~ o, ~ { £ r" FU!_TON x ~ s SANK ~ ~ ~, ,i ~, ~~. ~ :. a r •r ~ , zr ~ ~ a ` C}iECK NU '.~ n ` ~ MBEYt"~ . ~ w , Y ~'~ ?as; w,,.ass ~x ~ EANCASTER PA ~ - s} ~ r rs ...: s , (~{~ a~(~ '1 __ ° ~/ Y a s, ~° ', * ~ f ~Q,>ti~nor,we VERIFIC <~r ~ „~. _ A~'ION r i~! ~ PAY: / ~u,~:~ 05/ 14 AVAILABI~~" POST VE ~tRO~ ~. ~T y t .~. ,. ~ . ~ Eti ~ ~ •:. /201 ° ~ .PAY •' 'r ~ ~~ ~ D T~ ~ O ~ R ~ ~~ CTS ~ ° ~ TO THE ORDER OF C ,~ ~ ~ - VOID AFTER 180 DAYS ... _ Q, _ '- MATILDA LUTHER -•- DLN 111210223754 REV REFUND - ~ ~*;~~,~~~,~~**~~ ~ ~'~~ 0 a - 6 GUNPOWDER RD ~~ - ~ ~ ;. ~. ', ° ,~ ,r, MECHANICSBURG PA 17050-7338 ~ Q o ~ + °o r ,~x ~" t '~ ~ 'Itt'~'t 111"IIItl1'llltl l~Ilt'tt"t11'I t~ll't l'Ittl~~llllll l' ~ ~~ ~ ~~~ . ; . ;`.. Robert M;McCard•. .. - - - .. - r - T .., -- .- REASURER O --~ _ F PENNSYI ~-- - . _ - ~~VANIA ` II'66036099n' x:03 i30 2748: 3847n~ ., i 2 i9 5 ~, 1CICIir\lil) t1'..:I'P.FVarT l?A1'lL) L1'. GhLIICEi Ir)il~ ,~. ~,T,~;rLCr, )r:rreiso~ ). Siimm;Yn vl:lrk C. hurl=u: JOIN k. NINi?S;11' 111C'lld[.L. J. C.AS$IpY 1IIiLISSr1 C3Er°.L ~irtr?F.:1'S L A l~' (} P -~ 1 C; r? ~+ oH.~soN ~UFFIE E-Mail Memorandum C:iltr~l.i'^: L'. 11Ic.c.:r:aln oN Cc)urlsr:[, itott:itac r1. Ic3lt~tio~ C.. R(?1' 1~G`IID`iliR, IF. CCi11ST:1i\CH P. ]~i'tC!NT TO: Susan Lederer, Esq. Estate of Matilda A. Minnich FROM: Jerry R. Duffle RE: Minnich Real Estate/Pennsylvania DATE: August 3, 2012 irrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrwrrrwrrarrrrrrsrrrrrrrrrrrrrrrrrrrrrrrrrr^ Per your request, attached are the following documents: • Letter to Kenneth D. Henderson, Esquire, Deputy Chief Counsel, Pennsylvania Department of Revenue, setting forth the basis for a compromise with respect to the aggregate Pennsylvania Inheritance Taxes due and payable in connection with the matter, to include the prior estates in which the decedent's ownership interests in the subject real estate was not reported. Attached to that letter is information as discussed in that letter to Mr. Henderson. • Letter to me from Mr. Henderson confirming the agreement of the Pennsylvania Department of Revenue to release the liens as requested for the aggregate consideration of $33,576.00. • Copy of the current Agreement to Purchase Real Estate. On the cover sheet is a schedule setting forth the individuals who have signed the Agreement as well the individual who has not yet signed the Agreement. As indicated, the net proceeds to be distributed to the owners based on their respective ownership interest are about $600,000.00. There are several items which will be paid by the Sellers in accordance with the Agreement to Purchase Real Estate. Those items include: Paragraph 8. This provision deals with the escrow closing. The Buyer has selected an Escrow Agent and all funds are to be paid into the Escrow Agent and will be disbursed by the Escrow Agent when all the requirements for settlement are completed. Pursuant to Paragraph 8, the cost of the Escrow Agent is shared equally by Buyer and Seller. It is estimate that the Seller's share of the cost of the Escrow Agent should be no greater than $2,000.00. ~tr'I 1lnhni:r s~~rtr[>r l'.t), tjt)x 1O9 L>~~~cnrlvr. hr_u~s~'Ia~~~~~lA ~7QA3•{~irl~) ~Y1Y41',iT)S1~'.C(~\1 ili,7G1.154iJ irrl\:717.7fiI.31)15 \dA11,Qj1)S~~'.Ct?~1 ~~ ~ Jt)HNSp(\, Durrir> Sm~~1~itT ~ ti~l~tr~~~tt. r.c. Paragraph 9(a}. Paragraph 9(a)(i) requires the Seller to pay any "unpaid county, township and school district real estate taxes applicable to the Property and accrued interest, charges or penalties, if any, in respect thereof for the year(s) prior to the year of closing based on the actual final bill thereof or if the amount of such bill is not known, then based on 110% of the most recently ascertainable tax bill...." The Property has been enrolled in a tax preferential program known as "Clean & Green" and, based on this provision, it will be necessary that the Seller pay the "rollback taxes" under the Clean & Green Program for the last six (6) years. The current estimate of .the rollback taxes under this program is approximately $25,000.00. However, it is conceivable that it may be in the Buyer's best interest to leave the Property in the Clean & Green Program and, if that is the case, no rollback taxes will be assessed except the Buyer will be responsible, in the future, to pay the rollback taxes for the last six (6) years during which the Property was in the Clean & Green Program. In addition, Paragraph 9(a)(ii) requires the Seller to pay the prorated amount for the county, township and school district real estate taxes for the current calendar or fiscal year. This amount will probably be less than $1,500.00. With respect to settlement costs, those costs are nominal and there are no settlement costs that are traditionally paid by a seller in Pennsylvania. Paragraph 9(b). Seller is obligated to pay one-half (1/2) of the applicable realty transfer taxes. In Pennsylvania the realty transfer taxes are two (2%) percent of the stated consideration. Typically, the Seller pays one-half (1/2) of the applicable realty transfer taxes or one (1 °!o) percent and the Buyer pays the remaining one (1 %) percent. One percent (1%} percent of the Purchase Price would be $7,500.00 Paragraph 11. Seller is obligated to pay CB Richard Ellis, Inc. a five (5%} percent commission.. The commission is based on the Purchase Price. Accordingly, Seller will pay a real estate commission in the amount of $37,500.00. Paragraph 19. Paragraph 19 of the Agreement refers to a "make whole payment". Buyer has agreed to pay to Seller the sum of $10,000.00 as a "make whole payment". There were two (2) Sellers who were reluctant to pay the items specified in Paragraph 19. In addition, one (1) Seller (Patricia A. Collins) wanted to receive a "fixed sum" in lieu of contributing to those costs. The fixed sum is less than the amount that the estate would be entitled to based on the ownership interest of the decedent. In any event, this "make whole payment" was intended to deal with those two (2) specific issues. Legal Fees. The agreed upon "fixed" legal fees are $45,000.00 which are payable at the time of settlement. The estimated breakdown of the final distribution is as follows: Sales Price: $750,000.00 Less: (-45,000.00) ( -33,576.00} ( -37,500.00) (-25,000.00) ( -7,500.00) ( -2,000.00) ,~ -1.500.00) TOTAL $597,924.00 Sales Price Attorney Fees Agreed upon inheritance tax due Realtor commission Taxes -Clean and Green Realty transfer taxes Seller's cost -Escrow Agent Taxes -School and County The Estate's share is:.035714 Estimated Net Proceeds $597,924.00 x .035714 = $21,354.26 If you have questions or concerns or need any additional information, please let us know. diw:508465 Attachments FFice of cH-EF couNSEt COMMONWEALTH OF PENNSYLVANIA P.O.80X 1061 HARRfSBURG, PA 1712s-lasi DEPARTMENT OF REVENUE ''~ March 27, 2007 C~Op~ Jerry R. Duffie, Esq: Law Offices of Johnson, .Duffie, Stewart & Weidner, P.C. .' 301 Market Streit P.O. Box 109 Lemoyne, PA 17043-0109 Re: Minnich Heirs ' Inheritance Tax Release of Lien ..~ , , ~: ~, . . Kenneth D. Henderson Direcf Dial: (717) 783-3673 khenderson nQsiate.pa.us Fax: (717}772-1459 ~~~~~~~ ~,~R 3 0 2007 s~~~~~~~db ~~F(~ ~~L~~F~ C~C~~I;;1`% Dear Mr. Duffie: Reference is made to your letter to me dated March 19, 2007, requesting that an inheritance. tax release of lien be prepared for the Minnich heirs with respect to a parcel of property situated in Silver Spring Township, Cumberland County. The Department of Revenue has completed a review of your letter and the information that accompanied it. ' The' Department of Revenue is .willing. to' prepare the release of lien that you requested. The amount of consideration due wi]~1 be $33,576. This represents 15 percent (the maximum statutory inheritance tax rate). times the $223,840 2006 fair market value of the property. No interest will be unposed. Penalty will be abated, too. The alternative computations that you prepare will be acceptable if presented on individual inheritance tax returns for each Estate at issue. The Department of Revenue's position is that the preparation of the inheritance tax release of lien in this case will be provided upon payment of~$33,576 as an alternative to the preparat,~.on of each inheritance tax. return. • _ Jerry R. Duffie, Esq. March 27, 2007 _ - . Page 2 - _ ~ - ~ . . If -you have any questions, please contact me. .. _ -Very truly yours, . ~~. Kenneth D. Henderson .Deputy Chief Counsel KDH : j 1 h JERRY R. DUFFLE ~ ~ ~ ~ ~`~q OF COUNSEL RICHARD 1V STEWART BS~II I-IoRACE A. ioxNSON C. ROY WEIDNER, JR. EDMUND G. MY ERS F. LEE SHiPMAN DAVID W. DELUGE L A 1•V O F P I C 8 S p9h5-?OA6) JOHN A. STATLER r^~~~ 7 ~ ^~•("i~~ T JEFFERSON ~. SHIPMAN ,`J) ~\V'J ~\V' RALPH H. WRIGHT,IR. A4ARK C. DUFFLE ]~UFFI~ JOHN R. NINOSKY MICHAEL J. CASSIDY MELISSA PEEL GREEVY W H1TGFt'H EtT. I3u. 117 ROBERT M. WALKER L''-1klAtL jrd(rgjdsw.com WADED. MANLEY ELIZABETH D. SNOVER KELLY G. BONANNO March 19, 2007 Kenneth D. Henderson, Esquire Deputy Chief Counsel Pennsylvania Department of Revenue Dept. 281061 Harrisburg, PA 17128-1061 RE: Minnich Heirs Silver Spring Township Real Estate Dear Mr. Henderson: In accordance with our telephone conversations regarding the above-captioned matter, enclosed is information pertaining to the deceased heirs of Matilda Minnich and John Minnich, husband and wife. It is my understanding that you are going to review this information and you will discuss a total figure to be paid so that the heirs can obtain an Inheritance Tax Release of Lien to convey good and marketable title to the property. The information includes decedent information and devisees, a copy of the 1900 Deed into Matilda A. Minnich, the value of the real estate for the years of death, the inheritance tax rates for the years of death and the information regarding the proposed sale of the real estate. The value of the property in 2006 was $223,840.00 which was obtained from the Cumberland County Assessor's Office as being the fair market value. We are enclosing a copy of a proposed Agreement to Purchase Real Estate, You will note under Paragraph 1 (page 2) that the Purchase Price is calculated based on the Net Acreage of the portion of the property zoned industrial and a portion of the property zoned agricultural. Subject to the ALTA Survey, it is currently "estimated" that approximately 17.5 acres is zoned industrial and about 37.5 acres is zoned agricultural. In addition, in Paragraph 1(b) the Purchase Price is actually calculated on the basis of "Net Acreage" as defined in that provision. As set forth in that provision, there is an existing Laurel Pipeline right-of-way and an existing electric company right-of--way which traverses the entire width of the property. In addition, there is an existing rai{road right-of-way which traverses or bisects the property. For your information, ! am enclosing a tax map showing the subject property. 301 MARKET STREET P.O. BOX 109 LEMOYNE. PENNSYLVANIA 17043-0109 WWIV.JDSl~V.COM 717.761.4540 FAX:717.i61.3015 A~iAILQJDSI~.CONi JOHNSON, DUFFIE, STEWART &WEIDNER, P,C. Kenneth D. Henderson, Esquire March 19, 2007 Page 2 In reality, the actual Purchase Price will not be determined until such time as the ALTA Survey is prepared and the easements, rights-of--way or other information required to calculate the acreage is available. Notwithstanding the foregoing, it is our position that the Purchase Price is not relevant with respect to the calculation of the amount of Pennsylvania Inheritance Tax, interest and penalties due and payable. As set forth in the enclosed information, the Purchase Price is cafcufated as of the date of death for each of the prior and.current owners. You have also requested that we forward to you a current appraisal of the property. We have not forwarded a current appraisal because the heirs are not willing to advance funds for the cost of the appraisal and, as set forth above, it is our position that a current value of the real estate is not relevant. In our telephone conversation, I a{so advised you that until such time as the transaction settles.that there are no funds available to pay, in advance, any inheritance tax due. Accordingly, it is my understanding that if we can agree upon the amount due and payable to obtain the Inheritance Tax Release of Liens that the Department will wait until such time as closing occurs and the funds are available. Please note under No. 7 -Cumberland County Estates, we were only able to confirm two (2) estates that were administered in Cumberland County. Those estates are the Estate of Julia Minnich Garver (No. 21-76-185) and the Estate of John Minnich (No. 21-01-1136). If you have questions or concerns about the enclosed information or if you require additional information, please feel free to contact me or Cindy Hubler, our Estate Administration Paralegal. Thank you very much for your cooperation. Very truly yours, JOHNSON, DUFFS STEWART & WEIDNER R. gjm:288992 Enclosures AUDREY A CORSO Spouse (Frank} J BEATRICE MINNICH NIA Spouse~(if applicable) GERALD P MINNICH Spouse (Carol) J AIMEE J LEADER Spouse (Christopher) Y SHIRLEY MINNICH HOFFMAN N/A Spouse (if applicable) V JEANETTE MINNICH N/A Spouse (if applicable) J ~ ESTATE OF PATRICIA A. COLLINS ALAN COLLINS, EXECUTOR V WENDY MARIE COX ~_ Spouse (David) Y WILLIAM B BISTLINE ~ ANN MINNICH ^~~ Spouse (Donna) N/A Spouse (if applicable) ~/ MATILDA MULUTHER v SCOTT LONG ~~ ~OA~if-apiatisa~ls)3~,~.~. ~ Spouse (Tina) SUSAN WOODS ENCK y ESTATE OF Spouse (William) JOHN P. MINNICH C/O DIANE K. MINNICH, ADM. Y ~ HAROLD E REED ~ ESTATE OF N/A Spouse (if applicable) CHARLOTTE REED C/0 PATRICIA MYERS, EXEC. C~ JOAN D M KLINE --~-~ BETTY J M SPOTTS ~~ Spouse (William} ~L__. Spouse (Alfred) V' MARY LOUISE BROWN N/A Spouse (if applicable) BARBARA L. SCHOBERT N/A Spouse (if applicable) ~ N~ `~C~i~fl~ -~ J SHIRLEY ANN BROW WILLIAMS N1A Spouse (if applicable) V TRACY ANN MIKESINA ~_ Spouse (David) Updated: March 5, 2012 AGREEMENT TO PURCHASE REAL ESTATE AGREEMENT TO PURCHASE REAL ESTATE (this "A Bement") among HER Land, LLC, a Delaware limited liability company ("B~ver"), and Audrey Corso (1/14 interest = .071428), William B. Bistline (1/14th interest = .071428), Ann Minnich {1/28`h interest = .035714), Beatrice Minnich (1/28th interest = .035714), Estate of Matilda M. Luther (1/28th interest = .035714), Scott Long (1/28th interest = .035714), Gerald P. Minnich (1/112th interest = .008928}, Susan E. Woods Enck (1/112u' interest = ,008928), Estate of John B. Minnich (1/112th interest = .008928), Aimee J. Leader (1/112`h interest = .008928), Harold E. Reed. (5/28th interest = .178571), Estate of Charlotte Reed (5/28th interest = .178521), Shirley Minnich Hoffrnan (1/215` interest = .047619), William C. Kline (1/42nd interest= .023809), Betly J. M. Spotts (1/42"d interest= .023809), Jeanette Minnich (1/21St interest= . .047619), Mary Louise Brown (5/112th interest = .044642), Shirley Ann Brown Williams (5/112`h interest _ .044642), Estate of Patricia A. Collins (5/224th interest = .022321), Barbara Schobert (5/224th interest = .022321), Tracy Ann Mikesina (5/224`h interest = .022321) and Wendy Marie Cox (5/224th interest = .022321}, each ~an adult individual, individually and collectively "Seller") dated for reference purposes the day of , 2012 (the "Effective Date"). WHEREAS, Seller represents to Buyer that it is the sole owner of the fee simple interest in, and record title holder of, certain real estate located in Silver Spring Township (the "Township"), Cumberland County (the "Coon "), Pennsylvania, consisting of a parcel of land approximately 55 acres in size (the "Land"); and WHEREAS, the Land is more particularly described in Deed, dated June 25, 1900, recorded in the Office of the Recorder of Deeds of Cumberland County, Pennsylvania in Deed Book C, Volume 6, Page 409, which said Deed is attached hereto as Exhibit A; and WHEREAS, said Land (as described in Exhibit A) is hereinafter sometimes referred to, collectively, as the "Premises"; and WHEREAS, there are or may be certain rights and privileges directly or indirectly belonging to or under the control of Seller or in which yeller has an interest on or as of the date of this Agreement or thereafter, as owner of or appurtenant to the Premises or otherwise, in, to or in respect of rights or real estate pertaining, connected, subordinate or in proximity to the Premises, including without limitation strips, gores, easements, options, vaults, after-acquired title, development rights, condemnation awards, claims or rights-of--way (collectively, the "Appurtenant Rights"); and WHEREAS, Buyer is desirous of purchasing from Seller the Premises, and the Appurtenant Rights, if any, and Seller desires to sell to Buyer the Premises, and the Appurtenant Rights, if any (the Premises and the Appurtenant Rights, if any, being collectively the "Pro er "); NOW, THEREFORE, Buyer offers to purchase the Property from Seller hereby offers to sell the Property to Buyer according to the terms and conditions of this Agreement, which upon acceptance and delivery by Seller of a fully executed copy of this Agreement, as provided for herein (the date of which is hereinafter referred to as the "Acceptance Date") and in consideration of the covenants herein contained and other good and valuable consideration, the receipt and sufficiency of all of which is acknowledged by each party upon execution, shall become the parties' agreement for the purchase and sale of the Property: 1. Purchase Price. Seller hereby agrees to sell to Buyer and Buyer hereby agrees to purchase from Seller the Property for an amount equal to the sum of Seven Hundred Fifty Thousand Dollars ($750,000} (the "Purchase Price"), plus or minus prorations and credits as herein provided, payable at closing, if not sooner paid, in accordance with the terms and conditions hereinafter set forth. 2. Earnest Money. Buyer has deposited $30,000 by check (the "Earnest Money") with First American Title Insurance Company {or such other company acceptable to the parties) (the "Escrowee") to be held by Escrowee for the mutual benefit of the parties pursuant to a customary form of Strict Joint Order Escrow Agreement (as modified to conform with this Agreement). If Buyer defaults under any of its obligations hereunder, the Earnest Money shall be delivered to Seller as agreed-upon liquidated damages for such default, as the sole and exclusive remedy for default of Buyer, all other remedies being hereby waived by Seller, whereupon the parties shall be relieved of all further obligations hereunder, except as specified herein. The parties agree that actual damages in the event of any such default are difficult to quantify and that the aforesaid liquidated damages are a reasonable approximation of the damages that would be caused. If Seller defaults under this Agreement prior to closing, or this Agreement is otherwise terminated except on Buyer's default, the Earnest Money and all interest thereon shall be returned to Buyer; provided, however, that nothing herein contained shall be deemed a waiver by Buyer of Buyer's right to seek and obtain the equitable remedy of specific performance in the event of an uncured Buyer's default. 3. Closine Date. The "Closint Date" shall be one hundred eighty (180) days after the Effective Date, unless changed by operation of this Agreement or by written agreement of the parties. The foregoing notwithstanding, Buyer may elect to extend the Closing Date for two (2) successive thirty (30) day periods by written notice to Seller prior to the Closing Date, as is then in effect. Buyer's notice(s) of extension shall include check(s) in the amount of $10,000.00 payable to Seller for each thirty (30) day extension period ("Extension Fee"). Except in the event of a Seller default, each Extension Fee shall be non-refundable; however, at Closing, Buyer shall receive a credit against the Purchase Price for any Extension Fees paid to Seller. The closing shall take place as described in Section 9 below, unless otherwise agreed by Buyer and Seller. 4. Pre-Closing Ouerations. Until the Disbursement Date (hereinafter defined), the following rights and responsibilities shall pertain: (a) Seller shall not enter into or offer any new lease, tenancy, license, easement or right or act of possession with respect to the Property. (b) Seller shall refer to Buyer without charge any inquiry made or interest expressed in connection with the purchase, licensing or leasing of the Property or any part thereof. (c) Seller shall operate and maintain the Property in the same manner as Seller has heretofore operated it. If Seller shall receive any notice of violation of any law, ordinance or code with respect to the Property, Seller shall promptly notify Buyer of such notice and Seller's proposed action, and Seller shall correct the violation or have such notice retracted lawfully. Any work performed by Seller an the Property shall be done in a good, workmanlike, lawful manner and shall be paid for by Seller prior to the Closing Date from its own funds. (d) Buyer and its employees, agents, potential lenders and contractors shall have access to the Property for the purpose of inspecting the same, making measurements and conducting tests, all at Buyer's cost and expense. (e} Seller shall not petition any governmental authority or agency relative to the Property without the prior written approval of Buyer, which approval shall not be delayed or withheld unreasonably, except that Seller, acting in good faith and protective of Buyer's interests, may at its own cost and expense pay under protest any tax due prior to closing. (f) ~ Seller shall promptly notify Buyer of any of the following occurrences: (1) Seller's receipt of any notice of intent to exercise the power of eminent domain or the police power or any similar notice; (2) Seller's receipt of notice of the institution of any proceedings for the condemnation of the Property or any portion thereof; (3) Seller's receipt of any notice of a proposal or intention to change the assessment of the Premises for purposes of any ad val orem tax; or (4) Seller's receipt of any governmental notice with respect to the Property. In addition to any rights afforded Buyer in this Agreement or by law, Buyer shall have the right to terminate this Agreement and receive the return of the Earnest Money by notice to Seller at any time prior to closing if any of the matters described in this paragraph occur. (g) In no event may Seller dump material, place fill, or allow waste to accumulate on the Property and in no event may Seller permit others to do so. (h) If Seller or any of its agents shall (i) receive notice that any violation or alleged violation of any law may have been or is threatened to be committed by Seller as a result of any activity at or related to the Property concerning any Hazardous Substance (as hereinafter defined), (ii) receive notice that any administrative or judicial complaint or order has been filed or is about to be filed against Seller alleging any violation of any law as a result of any such activity, or requiring Seller to take any action in connection with any such activity, or (iii} receive any notice from a federal, state or local governmental agency alleging that Seller or any of its affiliates may be Liable or responsible for costs associated with a response to or clean-up of a release or disposal of any Hazardous Substance or any damages caused thereby, including, without limitation, any notice that Seller is a "potentially responsible party," as defined in CERCLA (42 U.S.C. § 9601 ~:t seq.} with respect to the Property or any activity relating thereto, Seller shall provide Buyer with a copy of such, notice within five (5) days after Seller's or its agent's receipt thereof, but in any event prior to closing. In addition to any rights afforded Buyer in this Agreement or by law, Buyer shall have the right to terminate this Agreement and receive the return of the Earnest Money by notice to Seller at any time prior to closing, if any of the matters described in this paragraph are received by Seller or its agents or affiliates. 5. Survey. {a) Buyer shall procure, at its own cost and expense, an updated ALTA survey of the Premises drawn to scale, prepared and executed by a Pennsylvania registered land surveyor, certified to Buyer, Title Company (as hereinafter defined), any other parties Buyer may designate. (b) Buyer shall provide a copy of the ALTA survey of the Premises to Seller within ten (10) days after the ALTA Survey is delivered to Buyer. 6. Title Insurance. (a) Buyer at its cost has obtained a commitment for an American Land Title Association Owne'r's Policy (Form 1990) dated March 26, 2008 (hereinafter referred to as the "Title Commitment") issued to Buyer or Buyer's designee by First American Title Insurance Company (or such other title insurer acceptable to the parties) ("Title Company"). (b) Buyer shall, within two days after the Effective Date, order an update to the Title Commitment (the "Title Update"). Buyer shall have the right, within ten (10) business days of Buyer's receipt of the Title Update and updated survey, to object (the "New Obieetions") to new items on the Title Update or updated survey, or to object to the Title Update in the event that it fails to: (i) provide title insurance to Buyer in the amount of the Purchase Price; (ii) provide extended coverage; (iii) provide zoning 3.0, survey, access, location, tax parcel (PIN), and contiguity endorsements in form and substance reasonably acceptable to Buyer, and to (iv) contain assurances consistent with the applicable conditions, terms and representations of this Agreement and otherwise acceptable to Buyer's counsel (if not in the first Title Commitment provided for hereunder, then prior to closing and in the policy issued to Buyer), and showing good marketable fee simple title to the Premises in Seller. The Title Update shall state the tax parcel numbers relating to the Premises as then shown on the County Assessor's (or its equivalent) records and whether or not other property is included within such numbers. 7. Imperfect Title. Seller shall be obligated to cause any New Objections relating to financing liens, mechanic's, materialrnen's or similar liens, tax liens or delinquent taxes, inheritance taxes, and leases or other occupancy rights or agreements to be deleted from the Title Update prior to closing, and if Seller fails to do so, Buyer may, in addition to all other rights and remedies, deduct from the Purchase Price any liens or encumbrances of a definite or ascertainable amount. Within fifteen (15) days after Seller's receipt of the New Objections, Seller shall notify Buyer in writing of any New Objections which Seller either refuses to cure or is unable to cure in the manner specified in Buyer's notice, provided that Seller shall be obligated to cure the New Objections described in the immediately preceding sentence. In addition, notwithstanding anything contained herein to the contrary, at closing, Seller shall pay all real estate taxes that are due and payable at the time of closing together with any roll back taxes. Seller shall be deemed to have agreed to cure, in the manner specified in Buyer's notice, any New Objections which are not described in Seller's notice, and all such New Objections shall be cured by Seller prior to closing in the manner specified in Buyer's notice. If Seller fails to deliver any such notice within said 15-day period, Seller shall been deemed to have agreed to cure all New Objections in the manner specified in Buyer's notice, at or before closing. Buyer shall have the right, by giving notice to Seller within thirty (30) days after Buyer is notified by Seller of its refusal or inability to cure any one or more of the New Objections in the manner specified in Buyer's notice, to; (i) terminate this Agreement, or (ii) elect to proceed pursuant to this Agreement, thereby waiving its objection to such New Objections described in Seller's notice. For purposes of this Agreement, the term "Permitted Exceptions" means (i) title matters that are disclosed by the Title Update and are not identified by Buyer as New Objections, and (ii) any New Objections waived by Buyer as provided above. If Buyer terminates this Agreement pursuant to this Section, then the Earnest Money shall be promptly paid to Buyer and, except as expressly provided in this Agreement, neither party shall have any further rights or obligations under this Agreement. The fact that a matter is a Permitted Exception does not constitute a waiver or acceptance of such circumstance for any purpose other than title. 8. Escrow. This sale shall be closed in escrow (the "Escrow") with the Escrowee at its New York office, in accordance with the general provisions of the usual form of agreement then in use by the Escrowee, with such special provisions inserted in said escrow agreement as may be required to conform with this Agreement, including a provision for an "insured" closing. The date funds are ready to be disbursed pursuant to the Escrow and the owner's policy is ready to be issued to Buyer by the Title Company, showing fee simple title to be vested in Buyer and otherwise in conformance with the most recent Titre Update accepted by Buyer, shall be the "Disbursement Date". All deposits into the Escrow shall be made on the Closing Date, except that if some or all of Buyer's funds are to be paid by way of a moneylender's escrow, then such funds need not be deposited prior to the last date necessary for a timely closing and disbursement. If any government authority requires or provides for the withholding of all or a portion of the Purchase Price in respect of its taxing authority or otherwise, and Seller has not provided documentation to waive or release such withholding, and if all other requirements for disbursement have 4 been met, then the transaction contemplated by this Agreement shall close (and the date thereof shall be the Disbursement Date, anything herein to the contrary notwithstanding}, title shall be conveyed, and all (or such portion as. required by law) of the Purchase Price shall remain in the Escrow until such time as disbursement shall be permitted by law without Buyer incurring any potential liability, with any interest earned after the Disbursement Date to accrue for the benefit of Seller. The cost of the Escrow through the Disbursement Date shall be borne equally by Seller and Buyer. 9. Payment of the Purchase Prig Realty Transfer Taxes and Non-Foreign Sellers Certificate. (a) As of the Disbursement Date, Seller shall credit to Buyer the following, the total of which is herein called the "Net Buyer Closine Credits": (i) unpaid county, township and school district real estate taxes applicable to the Property and accrued interest, charges or penalties, if any, in respect thereof for the year(s) prior to the year of closing based upon the actual final bill therefore or if the amount of such bill is not known, then based on 110% of the most recently ascertainable tax bill; (ii) a prorated amount for county, township and school district real estate taxes applicable to the Property for the calendar or fiscal year of the taxing authority in the year of closing (2012) through the Disbursement Date based on the 2012 tax bill for the county and township real estate taxes and based on the 2012/2013 tax bill for the school district real estate taxes; (iii) an amount equal to all deposits held by the Title Company in respect of the Properly or any part thereof; (iv) credits against the Purchase Price as provided for in other parts of this Agreement; and {v) such other prorations or credits as Seller and Buyer shall agree in writing to make. The Net Buyer Closing Credits shall be applied against the Purchase Price. Buyer shall pay the cost of: (x) recording the deed and any documents required by Buyer's lender; and (y) all other escrow and other fees imposed in connection with the closing of Buyer's loan, if any. All other closing costs shall be apportioned according to prevailing local custom. Except as expressly provided in this Agreement to the contrary, each party shall pay its own legal fees. (b) Seller shall pay one-half (1/2) the applicable realty transfer taxes assessed in connection with the conveyance of the Premises and Buyer shall pay one-half (1/2) the applicable realty transfer taxes assessed in connection with the conveyance of the Premises. 10. Closine Documents. In addition to the documents identified above as being the requirement of Seller to produce at closing, Seller shall deliver to Buyer or deposit in Escrow for delivery to Buyer on or before the Closing Date the following documents, dated the Closing Date unless otherwise specified: (a) a duly acknowledged recordable executors or Special Warranty Deed, as applicable, executed by Seller and such other persons as have or share record fee simple title to the Premises, conveying marketable fee simple title to the Premises to Buyer or such person or entity as Buyer shall direct, subject only to the Permitted Exceptions; (b) if required, Statement of Value required to record the Special Warranty Deed executed by Seller's attorney; (c) completed real estate transfer tax declarations of the State, the County and the Municipality (as applicable), executed by Seller; (d) 1099 Certification; (e) closing statement (originals of which shall also be executed and delivered by Buyer); (f) ALTA Loan and Extended Coverage Owner's Policy Statement or such other form of owner's affidavit as is required by the Title Company (without exceptions); (g) Personal Undertaking (Gap}; (h) any documents necessary to comply with any reporting requirements of the Internal Revenue Service or the Pennsylvania Department of Revenue; (i) Affidavit of Title in customary form executed by Seller; Q) such other documents as may be needed by the Title Company, Buyer and/or Buyer's lender to successfully consummate the transaction contemplated by this Agreement. Acceptance by Buyer of any assignment or conveyance provided for in the foregoing documents shalt not constitute Buyer's acceptance of any obligation. 11. Brokers. Buyer and Seller represent to one another, each with respect to its own actions, that, other than CB Richard Ellis, Inc., whose commission shall be paid by Seller, no other broker or zeal estate consultant which has not been fully paid has been employed or was used by it or was instrumental in connection with the transaction evidenced by this Agreement, the sale of the Property or the leasing of any space in the Property. This provision is not intended to create any third party beneficiary rights. Buyer and Seller each agree to indemnify the other from any loss, cost or expense, including attorneys' fees, which results from any act or claim which is inconsistent with the portion of the foregoing representation made by the party who is not in such instance the indemnified party. 12. Possession. Seller shall give Buyer actual and complete possession of the Property on the Disbursement Date. 13. Seller Warranties. Seller represents and warrants to Buyer, and it is a condition of Buyer's obligation to close, that: (a) There is no pending condemnation, eminent domain or similar proceeding affecting the Property, or any part thereof, nor to the best knowledge and belief of Seller is any such proceeding or any assessment contemplated by any governmental authority, nor any pending litigation or suit threatened or asserted which could result in a lis ep ndens being lawfully filed against the Property. (b) . No petition or application has been filed or proceeding otherwise begun, that has not been terminated, with any governmental authority to change or impose or challenge any zoning or other land-use restriction affecting the Pn~perty nor to the best knowledge and belief of Seller has any such petition, application or proceeding been threatened. (c) To the best of Seller's knowledge (without investigation}, there are no hazardous substances (as defined in 42 U.S.C. § 9601(14}, pollutants or contaminants (as defined in 42 U.S.C. § 9601(33)), petroleum or petroleum products or radioactive materials (all of the foregoing are herein collectively referred to as "Hazardous Substances"), landfills, subterranean tunnels, cavities, wells, mines, sinkholes, underground or concealed storage tanks, springs or concealed fill in, on or under the Property, and, to the best of Seller's knowledge, there are no landfills or Hazardous Substances on any property adjacent to the Property. (d) Seller has no notice of a violation or alleged violation at the Property of any applicable law, regulation, ordinance or restriction. 6 (e} Seller has the full right, power and authority to execute this Agreement and perform its obligations hereunder including under any documents to be delivered by Seller to Buyer. Further, there are no claims, defenses or offsets to the validity or enforceability against Seller of this Agreement or any of such documents, and the execution and delivery of this Agreement, the consummation of the transaction herein contemplated and the compliance with the terms of this Agreement, will not conflict with, or with the giving of notice, the passage of time, the failure to cure or otherwise, result in a breach of any of the terms or provisions of or constitute a default or violation under any indenture, mortgage, loan agreement or other instrument to which Seller is a party or by which Seller or the Property is bound, or any applicable law or regulations of any governmental authority, or judgment, order or decree of any court. (f) There are no Service Contracts or other labor or employment agreements or service, maintenance, repair, utility or supply contracts, or any other contract, agreement or undertaking, whether written or oral, affecting the Property . All warranties and representations made by Seller in this Agreement shall be deemed remade at and as of closing and shall survive the closing. 14. Notices. All notices and demands herein required shall be in writing, addressed as follows, and may be made by the party hereto or said party's attorney identified below: If to Seller: Johnson, Dine, Stewart & Weidner, P.C, 301 Market Street . Lemoyne, Pennsylvania 17043 Attention: Jerry R. Duffie Fax No.: 717/761-3015 If to Buyer: SK Realty Management LLP 1181 Sussex Road Teaneck, New Jersey 07666 Attn: Samuel Kirschenbaum Fax No.: 201-836-5334 With a copy to: Seyfarth Shaw 560 Mission Street, Suite 3100 San Francisco, California 94105 Attention: Robin S. Freeman Telecopier No.: (415) 397-8549 Except as otherwise provided herein, the mailing of a notice by postage prepaid, registered or certified mail, return receipt requested, shall be deemed sufficient service thereof as of the second business day following such mailing. Service other than by mail as aforesaid shall be effective upon delivery on business days to the address as shown above. 15. Default. Failure of either party hereunder to perform any of the acts required to be performed hereunder by such party within the times provided herein, shall constitute a default only if not cured within five (5) days after written notice thereof from the opposite party. Further, in the event of an uncured default by Seller, Buyer shall have the right, upon written notice to Seller, to terminate this Agreement, whereupon the Earnest Money shall be refunded to Buyer, whereupon the parties shall be relieved of all furtfier obligations hereunder, except as specified herein or, in the alternative, Buyer shall have the right to seek the equitable remedy of specific performance, all other remedies being hereby waived by Buyer, In the event of an uncured default by Buyer, Seller shall have the right, at Seller's option, upon written notice to Buyer, to terminate this Agreement, whereupon the Earnest Money shall be delivered to Seller as agreed upon liquidated damages, as the sole and exclusive remedy for default of Buyer, all other remedies being hereby waived by Seller, whereupon the pasties shall be relieved of all further obligations hereunder, except as specifically specified. 16. Successors and Assiens. The terms, conditions and covenants hereof shall extend to, be binding upon, and inure to the benefit of the respective successors and assigns of Seller and Buyer; provided, however, that no assignment hereof shall relieve the assigning party of any liability or obligation. 17. Miscellaneous. (a) Time is of the essence of this Agreement. In the computation of any period of time provided for in this Agreement or by I.aw, the day of the act or event from which said period of time runs shall be excluded and the last day of Such period shall be included, unless it is not a business day, in which case the period shall be deemed to run until the end of the next day thereafter which is a business day. The term "business dav" as used herein means a calendar day other than a Saturday, Sunday or legal holiday observed by the Title Company. (b) This Agreement constitutes the entire agreement and understanding of the parties, and there are no other prior or contemporaneous written or oral agreements, undertakings, promises, warranties, representations, or covenants not contained herein. The negotiations of the parties prior to the preparation of this Agreement and the inclusion or omission of any term or provision in any prior draft of this Agreement shall not be evidence of the intent of the parties. (c) This Agreement may be amended only by a written instrument subsequently executed by Buyer and Seller expressly stating the intention to amend this Agreement. (d) No waiver of any provision or condition of this Agreement by any party shall be valid unless in writing and signed by such party. Na waiver shall be taken as a waiver of any other or similar provision or of any future event, act or default. Any provision or condition or term hereof established primarily for the benefit of one party hereto may 6e waived by such party with or without notice, which waiver may be made retroactively. (e} , In the event that in any jurisdiction the law of which shall apply, any provision of this Agreement shill be finally adjudicated invalid or unenforceable in whole or in part or shall cause this Agreement to be u~enforceabte in whole ~~r in part, such provision shall be limited for purposes of such jurisdiction to the extent necessary to render the same and the remainder of this Agreement valid and enforceable, or shall be excised from this Agreement for purposes of such jurisdiction, as circumstances require to preserve the validity and enforceability of the remainder of this Agreement and this Agreement shall be construed for purposes of such jurisdiction as if said provision ab initio had been incorporated herein as so limited or had not been included herein, as the case may be. (f) Headings of paragraphs are for convenience of reference only and shall not be construed as part of this Agreement. (g) This Agreement may be executed in counterparts and it is the intention of the parties hereto that any executed counterpart shall constitute the agreement of the parties and that all of the counterparts shall together constitute one and the same agreement of the parties, provided that delivery has occurred as provided for herein. {h) Any portion of this Agreement not consummated at or by closing shall survive the closing of this transaction as a continuing agreement by and between the parties. Seller and Buyer agree that they will, at any time and from time to time after the closing, upon the request of the other party, perform, execute, acknowledge and deliver, or will cause to be done, executed, acknowledged and delivered, all such further acts, deeds, assignments, transfers, conveyances, powers of attorney and assurances as may be reasonably required for the effective assigning, transferring, granting, conveying, assuring and confirming to them, their heirs, legal representatives or assigns or for aiding and assisting in the collecting and reducing to possession, the Premises, and Appurtenant Rights, if any, and any or all of the other assets or property to be transferred to Buyer as provided herein. Seller shall promptly forward to Buyer any government or other notices or other information received by Seller before or after the Closing Date relating in any way to the Premises, or Appurtenant Rights, if any. (i) The recitals set forth on the first page of this Agreement are a part of this Agreement. All exhibits and schedules referred to herein and attached hereto are a part hereof. (j) Tender of the Purchase Price as provided herein shall be excused when there has been a failure to perform by Seller. (k) Pennsylvania law shall govern the construction and enforcement of this Agreement. (1) This Agreement shall not be construed more strictly against one party than against the other, merely by virtue of the fact that it may have been prepared primarily by counsel for one of the parties, it being recognized that both Buyer and Seller have contributed substantially and materially to the preparation of this Agreement. (m)° Promptly upon Buyer's request, Seller shall execute and deliver to Buyer for recording a short form Memorandum of Contract in such form as reasonably requested by Buyer. (n) During the terms of this Agreement, Seller shall not continue to list the Property with any broker or otherwise solicit or make or accept any offers to sell the Property, engage in any discussions or negotiations with any third party with respect to the sale or other disposition or financing of the Property, or enter into any contracts or agreements (whether binding or not) regarding any disposition or fnancing of the Property and shall so instruct its agents, including the broker named in Paragraph 12. Notwithstanding the foregoing, Seller, at Buyer's request, shall attempt to identify any potential purchaser of the agricultural portion of the Property and if any such potential purchaser of the agricultural portion of the Property that Seller (through Seller's attorney) shall provide said information to Buyer. 18. Spousal Joinder/Seller. As set forth below, after the signature of each Seller and, if applicable, the Seller's spouse has or will sign this Agreement. The signature of spouse of each Seller (as applicable) is intended for the purpose of confirming that said spouse, by the execution of this Agreement, intends to convey any and all of said spouse's rights, title and interest with respect to the Property, if any. 19. Make Whole Payment. In addition to the Revised Purchase Price or, if applicable, Adjusted Purchase Price, Buyer shall pay to Seller the sum of Ten Thousand ($10,000) Dollars as a "Make Whole Payment". The Make Whole Payment shall be held in an escrow account by Seller's attorney. The purpose of the Make Whop; Payment is to provide such funds as are necessary to pay, on behalf of Shirley Ann Brown Williams, her respective proportionate share of (i) Seller's attorney's fees, (ii) broker's commission, (iii) Seller's realty transfer tax, (iv) Pennsylvania inheritance tax, (v) Clean and Green rollback taxes, (vi) county and township and school district real estate taxes, and (vii) any other charges which may be incurred on the part of Seller with respect to closing; and to provide such funds as are necessary to pay the required portion of the net proceeds to the Estate of Patricia A. Collins, whose willingness to execute this Agreement was conditioned on the assurance that she receive a fixed sum. Seller's attorneys shall hold the balance of the escrow pending the sale of the entire Property. The balance of the Make Whole Payment, if any, shall be distributed to Seller based on each Seller's proportionate ownership interest in the Property (including the two [2] Sellers described above). [Remainder of page intentionally left blank. Signature page follows.) 10 Facecuted as of the date first set forth above. BUYER: SCR LAND, LLC, a Delaware limited liability company By: Name• Samuel Kirschenbaum Its: SELLER: The Undersigned Sellers (Together With Their Respective Spoases), Are As Follows: Audrey Corso Data: t~~c~ ~~ Frank Corso (Spouse) Date: 3 3 ! Z William B. Bistline Date: Date: Donna Bistline (Spouse) 11 Executed as of the date first set forth above. BUYER: SELLER: HER LAND, LLC, a Delaware limited The Undersigned Sellers (Together With liability company Their Respective Spouses), Ara As Follows: By: Audrey Corso Name: Samuel Kirschenbaum Its: Date: • Frank Corso (Spouse} Date: ~~ `~ ~"z~ William B. Bistline Date: ~.~~f,~r./ ~~ ~~~•~- Donna Bistline (Spouse) Date: ~ ! 3 1 Z 11 ~ , ?J . Ann Minnic Date:. ~n ~r~ / ~; -~ U I .~ Beatrice Minnich Date: Matilda Luther Date: Scott Long Date: Tina Long (Spouse) Date: Gerald Minnich Date: Carol J. Minnich (Spouse) Date: Susan E. Woods Enck Date: William T. Enck (Spouse) Date: 12 Ann Minnich Date: ~ ~~__ __ ~~ m ~ r~ ~YL~ Beatrice Minnich Date; Estate of Matilda Luther By: Lois Ann Norris, Co-Executrix By: Susan E. Lederer, Co-Bxecutrix Date: Scott Long Date: Tina Long (Spouse) Date: Gerald Minnich Date: Carol J. Minnich (Spouse) Date: ' Susan E. Woods Enck Date: William T. Enck (Spouse) Date: 12 Ann Minnich Date: Beatrice Minnich Date: Estate of MatildanLuther _,~Lois Ann Norris, Co-Executrix Susan E, Lederer, Co-Executrix Date; Scott Long Date; Tina Long (Spouso) Date: Gerald Minnich Date: Caro13. Minnich (Spouse) Date; ` Susan E. Woods Enck Date: William T. Enck (Spouse) Date: ]2 ' Ann Mitwich Data: Beatrice Minnich Data: Matilda Luther Date; ~~ Scott Long Date: „~~,~ Tina Long (Spouse} ' Data: Gerald Minnich Data: Carol J. Minnich (Spouse} Date: ' ' Susan E. Woods Enck Date: William T. Enck (Spouse) Date: 12 . Ann Minnick Date; Beatrice Minnick Date: Matilda Luther Data; Scott Tong Date; Tina Long (Spouse) ' Data; Gerald Minnick Date: ~lQ,c ~. o'LS o'ZU (a't.. • ~are~ Carol J, ich (Spouse) Date; Y~{a,.~ 2 ~? 2 o t2 ,,-- Susan E. Woods Enck Date: William T, Enclc (Spouse) Data: 12 .Ann Minnick Data: Beatrice Minnick Date: Matilda Luther Date• Scott Long Date: Tina Long (Spouse) ' Date; Gerald Minnick Date: Carol J. Minnick (Spouse) Date: ~Jd~~~ ~~ ~ >~~- Susan E. Woods Enck Date: ~ 7 ~ IZ, 1 (~~, t L William T. Enck (Spouse) Date; r I~ I2 ~y,~Diane Mi h d inistrator Estate of John B, innich Data: 3 ~Z`~y i ~. Aimee J. Leader Date: Christopher R. Larder (Spouse) Date: Harold Reed Date: By: Patricia Myers, Executrix Estate of Charlotte Reed Date: Shirley Minnich Hoffman Date: • Joan D, M. Kline Data: . William C. Kline (Spouse) Date: 13 By: Diane Minnich, Administrator Estate of John B. Minnich Date: ~~ Aimee J Bader Date: ~ a ~- 'Z {' -~ hristo er R. Leader (Spouse) Date: _ J J '?. `L' Harold Reed Date; By: Patricia Myers, Executrix Estate of Charlotte Reed Date' Shirley Minnich Hoffman Date: • Joan D. M. Kline Date: William C. Kline (Spouse) Date• 13 By: Diane Minnick, Administrator Estate of John B. Minnick Date: Aimee J. Leader Date: Christopher R. Leader {Spouse) bate: Harold Reed Date: 3 - 3 - JZ By: Patricia Myers, Executrix Estate of Charlotte Reed Data: Shirley Minnick Hoffman Date: Joan D. M. Kline Date: , William C. Kline (Spouse) Data: 13 By: Diane Minnick, Administrator Estate of john B. Minnick Data; Aimee J. Leader Date; Christopher R. Leader (Spouse) Date: Harold Reed Date: By: Patricia Myers, Executrix (~(~.. Estate of Charl tte Reed Date; ~`~ ~~~ ~~- Shirley Minnick Hoffman Data: Joan D. M. Kline Data: . William C. Kline (Spouse) Date: 13 By: Diane Minnick, Administrator Estate of John B. Minnick Data: Aimee J. Leader Date: Christopher R Leader (Spouse) Date: Harold Reed ate: _ _ _ By: Patricia 1vlye`rs, Eie~OUtrix~" .:_..- Estate of Charlotte Reed Date: 7 ~~ f e i c H ffin n ~~ y h o a Date: ~ ~ I Joan D, M. Kline Data: - ' ~`W~ill4aui'C. I~li~e'(Spouse) Date:. .. ........... . 13 . - - ~. .. ~ . By: Diane Minnich, Administrator Estate of John B. Minnich Data; Aimee J. Leader Date: Christopher R. Leader (Spouse) Date: Harold Reed Date• By: Patricia Myers, Executrix Estate of Charlotte Reed Date: Shirley Minnich Hoffman Date: ~ .tom C Q [~L2d( 1.1~~~~ ~t_.'~' Joan D. M. Kline ~~~QC ~~~ Date: ~ ~~ / ~ • William C. Kline (Spouse) ' Date r-9'' ~~.~. v 13 Betty . Spotts Date• ~-! 3 ~--! ~ Al E. Spo Sp se) Date: ~ -- 1 ~ 1 Z+-•- Jeanette A. Minnich Date: Mary Louise Brown Date: Shirley Ann Brown Williams Date: By: Alan Collins, Executor Estate of Patricia A Collins Data: Barbara L. Schobert Date: 14 Betty J, M. 5potts Date: Alfred B. Spoits (Spouse) Date; ~, ~~~ Jeanette A. Mitmich Date: 3 ~ 3 121 I z T Mary Louise Brawn ' Date: Shirley Ann Brown Williams Date: By: Alan Collins, Executor Estate of Patricia A Collins Date: Barbara L. Schobert Date: 14 Betty 3. M. Spotts Date: Alfred E. Spotts (Spouse) Date: Jeanette A. Minnick Date: .. --~ ~~ ~ ~r~ • <• d~` ~lL~~i; /.mar .c~~ ~~c ~'~~ Mary~~dtiiise'Brown " Date• I C~ r 1~ Shirley Ann Brown Williams Date: By: Alan Collins, Executor Estate of Patricia A Collins Date: Barbara L. Schobert Date: Tracy Ann Mikesina 14 i a Betty J. M. Spotts Date: Alfred B. Spotts (Spouse) Date; 3eanette A. Minnich Date: Maly Louise Brown ! !f • Date: 7 ~ '1~ ' rle/y Ann Brown Williams Date• fig'/ /~-~n2r1,1~~-- . -~ By: Alan Collins, Executor 1 r Bstate of Patricia A Collins j Date: j Barbara L. Schobert Date: I 14 Betty J. M. Spotts Date: Alfred E. Spotts (Spouse) Date: Jeanette A, Minnich Date: Maly Louise Brown Date: Shirley Ann Brown Williams Data: By: Alan Tins, Executo Estate of Patricia A Collins Date: ,~~ ~ r o? 4 /„2 Barbara L, Schobert Date: 14 ' ' / l.,V~~'~`. ' Tracy Ann Mi sina Date: s I ~S l a.~ ~~ v + (i David Mikesina (Spouse) Date• ~~" ~ ~~ Wendy e Cox Date: _~/ ~ /yo ~ avid Wade Co (Spouse) Date: ~'"'`S'~~-o ~~ :479603 15 000~73341t3 EDWARD.J~ONES PAGE e2(F~2 Edwazd. Jones 403 ~ PQain Street suite B Hucrusaezstorrn, PA 17035 (7I'7) 5R3-8884 A4tatthew L. Lowry Pimancial Advisor c Ed~vvardJa-ne~ I-S --~. December 12, 2x11 Amy. In response to ~rour request regarding the registration of the Luther accounts and the dates they were opened, please find the information as fol],ows: MT~TII,DA M LUTHER Account ## $74-87875-1-3 CRF~.TED: 02J14/2003 Transfer on Death applied -Lois Norris sole benefica.ary PATRICK E BELL & LOTS A NORRIS TTEES U/A DTD 10/02/96 TRUST 4F MATILDA M LL7TI~ER AccOUrlt # $74-05944-~,-2 CREATED: 02/13/2002 ~~ MATI'I,T7A M 7,,UTHER & YiILLIAM G MTNNICH ACCOUnt # 874-11128-1-0 Joint Teno~xlts with Rights o£ survivorship CREATED_ Ofi/28/2007 MATILpA M LUTHER & JACK L N4RRIS ACCOUZ7.t # 874-11126-1-2 Joint Ten2.x~t~t with Rights of 5uxvivorship CREATED: 06J27J2007 Ia regards to the ~,nformation on the date of death values, all a.z'iformation was pxovided via the Date of Death value reports Mary dropped, O£f at your office, Please contact us should you need any further information. Best regards, ~~': Matthew Y,o Financial Advisor oa ~~ ~ c c n ~ ~ a ~ n W ~ ~ CD •• y N ~. Z d ~ O ~ C D d ° ~ 2 (n ~ V -~ -~'7 f D a d ~ ~ ~ r.« w •"'~ v ~~ ~ Q' xa ~ ~ ~ m cn ~ ,..,, ~ c~u (D W oo n ?~~ ~ w ~ ~ ~ o od ~ ~ ~ ~ < r rv r ° N. H d T V ~ ~ -, C ~~ y ~ a s `° " .~ ~ o O W ~~ °' ~ ~~ m y _~ d n a N, A C N ^: o° ~D g, a x 0 d a 3 a ~ - z ~ : ~+ ~ c d -N m ~' ~, Z N m -. ,M""~ ~ e o ~ N O ` ~' ~ 2 i7 O ~ m . ~ 3 ~ 1 '.Z , L7 Y ~ ® ~ c ~ N CJ C .~ a ~ r-- r,, c~ a_ =c .~ o ~ A/~ \Y Q ~ y D ~ O v ~ D r C -i 2 m v 1 ~a N 8002 ildtl V-bZ9E-ild0 - 'tl d ri r• O y an na O fD M K ~.. vi H fi x a w .Q ~ N ri cNr a 'roU' wro ton car `~ r• ~ r N N Ui ~ O arrot~ n r• n co+ ~ ~" A ~ 'C `~ 4c t~ E m a ay a H 4 O n ~ ',Y ID fD N ti r d aaty r~ a a a ro cr rt r w wm ~ w O N• ~ ~ m N• r m E O N ~ re a e r cn r• r m n rt w~n• cr rr m ro• r~ I ct 0o m H ~ ~ OD M W l O N ~ fi Ja h rw m Ins cn n o .p G rt J rS f7 .-.4G W '~7 Ul m a Y• ¢. a N r 0 0 ~ ~ ~a w ~rc* r ct' R• . fD f~D ~ • m w ~ ~ C+1 H U1 M ~ 4C ct CC a ~' H.• a~ m a H O cr H a o r ct '~ H yn C O H a cr a ~ rro to N .o. ~O w W a v in N N W O N r ti .~' roCd rsaa o r ct n ~ fD cc a U1 C+ O N Y• M ~ a W (D va w car x cr N .. m .. 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Lowxy 403E Main Street Fiua~aciat Advisor Suite B Htunmeastown, PA 17036 (71'n 583-8884 ED'~r;RD J!7N~S PAGE 02f 02 Ed'wardJones December 12, z011 Atli}', In response to your request regarding the registration at the Luther accounts and the dates they were opened, please find the information as follows: MATSL,AR M LUTHER Account # $~4-07875-1-3 CREPaTED: 02/14/2003 Transfer on Death applied -~,ais Norris sole benefica.ary PATRICK E BELL & LpIS R NORRIS TTEES U/A DTD 10/02/96 TRUST OF MA'~zZ,DA M T,T3'I'HER Accouzlt # 874-05944,1-2 CREATED: 02/13/2002 M~,.TIL1]A M LUTHER & WYLLIAM G MTNNICx Account # 874-11128-1-0 36int Tenar~.ts with Rights of Survivorship CREATED: 06/28/2007 MATILI]A M LUTHER & JACK L Nt3RRIS Accpuz~t # 874-11126-1-2 Joint Tenaz~t8 with Rights of Survivorship CREATED: 06/27/2007 Ira regards to the a.nfarmation on tk~e date of death values, a11, zzxformation was pxovidet3 via the Hate of Death value reports Mary dropped off at your office. Please contact us should you need any further infartnation. Best regards, C:~;~s l~! Matthew Y,o Financial Advisor _~ ~ v ~ as ~ ~ a ~ ~ ~ ~ O N N n-i ~ L A O .O 'O _~ °~ ~ _ ~~ .~ ~ ~ ~ o d ° ~ D. W V ~ ~* a' ~ a a ~ m W to ~ ~ ~ D ~ W ~' ~ o - _i ti H ~ cn .A. 5 r ° D d D m o ~ -' r `~ d ~ do j ~ ~ ~ T „ _. y V 0 iT 111 W ;U •o a rn s ~ ao ~ `~ n y ~ _ -' d C)~ C 1 .l ~' A ~ ~ ~~ .~i ^~ o N ?a o C ~ v d tD X O d d d Ci 3 a ~ z, ^ - ~+ ee H m 2 G H- Tf1 __.~ 7 W N ~' ~ `Z ` ~ H O H ~ ~ -' , ~ v Z ,w v n a~ ~T a~ .c z~ 7~7 y O " 7D ~ ~-~1 aooz aav v-vzse-ado a -- o ~ ~ ~~~ m ~. 0 N ..~i N ~" ~ "' q to r' q G ~ tS ~ ~ ~ 4~ ~ O ~ ~ W ~ N pt7i ~ ~ F" ... ~ .. y w W G ~ ° ~ r ,.> ~ o+ w o ~ r' r, ~~., yc1' • N p ~ d -+~l rfl ~ ~ b ~ N tt t.a ~ ~ H tG ~ ~ -°-+ ~ ~ y F~ d Y ~y "~~ +~.` b Yom' ~ Ct' ~ • • ~ b ~ N~'~ ~• ^" '~ ~ `G F' t,, q a ~ Zvi ° ~ °_'" ~ `` +°•' ° ~ ~ 'a' ''' '`` r3 ~ '~ `'a ~y ~ t- ~W~ p pN ~ 1~••' ~ H~ ~O fi ~~ t9 ~"0 p ~ ~9 -il 1~•+ ~ H ~ O ~ ~, ~ r Fy'S O C'ry y N Y H p cf ~-• Y n "-- ° N ix O G O G ..,~ ~ ~ tai Y O b ~W ~ w ~ ~ ~ ,~ ~ t~i+ O ~ K y p. ~ em's' v, ~ p ~ "~ G ~ x m SZ ° N '°' tJs ~ "~'~' S3 Q n ro o'P ~ ~ W ..i '~ ~ ~ y 6~ri rC ~ Sv Cab ~ G w K t.,. ~ a~w m r ~. V' £ ~ r w -~ ~ 1y N G ~ fD p ~ ~ O q n 4 ~ O O ° ~ Ct tD t+ O ~ i'f Q, tD Y ~ ° '.~. n' ~ ~ t p rn y,~ W r-~ ~ ~... y ti ° N ~ O x. ro Y N ~ ~ y si ''i n "~ ° cc> as °o y, O ~ ~ crt n~ 0 0 o n Y• ,~ m w~ ~ a °a ° ~ 9' ~ rqs ~ 4s y ° y H rsl 1~•t ,~ n M+ y~ N N ~ iD M y ~ •~ ~ ~ ~ Y N ~ -~-' Qt to ~ n cw'1' ci' L~ W N fi ~' ~ ..1 tD h ...] N' ~ Ja ~ ~ N N W ~ NN ~ N k-t .3 ~ .P N s,U r+, w ~ ~ to 0 o ~°o ° o ~ w cr wp ~ r `vt 41 ° cv ~' Edward Jones Matthew L. Lowry ~fl3 T Main. Street Fi~aancial. Advisor Suite B Husru»elsto~avn, PA 17036 (717) 5R3-S'3$4 tll41ARD JONES P~;CE 62; Eti2 SC.G~u ~ ~~ , ~~~5 i -- 1 ~. Ed~v~.rdJones December 12, 2011 Atriy In responso to arour request regarding the registration of the Luther accounts and the dates they were opened, please find the information as follows: MATILAR M LUTHER Account ~ 974-07875-1-3 CRATED: 02J14/2003 Transfer an Death applied -Lois Norris sole benefica.azy PATRZCR E HELL & 7..oIS A NORRIS TT$ES U/A DTD 10/02/9b TRUSfi f3F MATZZ,7}A M LUTHER AcCOU,rit # $74-OS944-1-2 CREATED: 02/13/2002 MATIi,17A M LUTHER & WxLLIAM G MTNNTCH Account # 874-11128-1-0 Joint Tenants with Rights Of Survivorship CREATED: 06/28/2007 MATII+I?A M LUTHER & JACK L N4RRIS Accouzxt # $?4-1112 6-1,-2 faint Tenants with Rights oP Sunrlvarship C1~.EATED: 06/^7/2007 In, regards to the a,zlfazmation on the date of death values, all. a.z~formation was pxovided via the Hate of Death value reports Mary dropped o~~ at your office. Please contact us should you need any further infarmation. Best regards, Cf!~~ Matthew Lo Financial Advisor a T 1 /~ V/ `~ V ~ ~_ rF _ ~• m ~ ~ m W ° ° m N ~ ~ ~' ~ ~ ~ ~ a r ~ cn ~ <_. r ~' ~ o D ~ ~ ~ ~ '-1~ J V 0 w rn 3 x ,: z : ~ ~ o. N m z ~ a `o' y m -~ ~ OD N M ~ O ~ N ~ ~ ~ 1 ~, ~ Z - ~r e t/!< ; z o a, m ~ m ~ D w ~ 0 r N ~ o ~ r C 2 m .-. V O V CJ7 ~.. r ~ C T O C Z ~ ~ y O ~m eooz aav v-vz9e-aao nA ° ra o v ~ N ~ mwf° ~~ n a u, c* o ,y o v~ to Y• M ~ M ~ wo O fD ~ M F{ ~• Y ro n W (D ~ N 1-+ A 1•t N b a cr fi N ~ ~ ~ O O O W • - • o O O fD ~• ~ O O O 01 .. N O O O V7 y ~ ~ H !-' d K1 H F+ d K7 ro H !-+ d h] ro ,b ',3" d V] 1-~ !-+ F-~ ~+ a 'O D r H r• O r H r• [~ ~ r H r• ~ n 0 m iD ~. ~~ Cr \ d~ tt ~. d~ ~ tr 1 d p H n Z N (] W 1-+ N O E M , ,.~ .. a ~ • • a ~ • • a n eh ' n ~ o ,p ,~ a ~ h is ~ H ,P ~ V~ •~ :1 G K Mi r1 \ \ \ i' l ( U O \I~n Z O \On -! 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Ul l-+ r• n n ~ ro a N ~ ~ o w ~ ~rrp, w w • ID N O r ~ G cn a (D M v N N• N U1 Ul ,'3 40 O . ~ y N H ~"h Cr N W W a r 4G t W O (n C C v+ .a ~o ~ F' N ~ O m g a w o a 0 o ~ °+ ma~D ° O cn vi N - -~ n p ro w m rS m d a rr ~' fD N .. O C!1 r --+~ r n ~ o ~ a F+•N• NNt.~ ''~~ 000 o• rr-+r x W N x r 0 £ \ w w a ~~ a. m ~• a a ~ N cr a ~ ~ ~a cr o U1 r'I ~ d ~ ~ K z ~o w R ~ rt a -•' t . r c Ul N (D H Fi H ~ ~ M c+ N O I~ rn m n .. tD • • O am na~~ o r n •• C cr •• H tD d fD rS 00 r• O W .1 fYO ~7y fr ~PWMJa ~ O ~ OC ( /l C7 a•• O ~tH ao a oo x .artt~t+7 cnoa'cn7y eh Ul cr a c+ m C a sr a rr W 0 MATILDA.M. LUTHER LiV(NG `CRUST UAD i002~6 77~ 3 MATILDA M. LUTHER, TTEE . . 6.GUNPOWDER ROAD 'Date `T ~~ ~-- /f lin-12';3/113 ' MECHAN{CSBURG, PA 17055 C~ Paytothe ~~ . $ /.~,CG'C~ Order of ' ~~PNCBATJK rrem,~ - PNCBank. NA. 040 ~CentralPA 'PIrdI1 For _----_.. w S/ ~:D 3 i 3 L 2.? 38~.: 'S080~5'6'6 L6~~n': -773 ~! r-f~J t._~~~ _ GM>aDIANO SPFETY BLUE WD9L Oc7orkr Amrrl~nn MATILDA M LUTtfER 6 GUNPOWDER ROAD MECHANICSBURG, PA 17050.7338 1085 f 1~^':~~ 63115 ale r~-.-~G,__...~_. .~ ~ ~ ..~46f%____~_______.. ~•„~~:: ,~ Edward Jones ~C BANK, DELAWARE 8v4O7H"151s E ^ SOrvtng Indlvldual Investoie SlIIC818 fl WILMINGTON, DECAW /////fJ/~~ RT sue- 1:03 i~ X00 157: L870979086+-' i~085 ~r ~~.~~: (v G f -~ ~ MATILDA M LUTHER '>J Og 1 6 GUNPOWDER ROAD M£CHANICSBURG, PA 17050-7338 ~2-15 1~ale .'.`_`' ~Q'_ ~~ 311 ~~ la tr~c z ._, .,..,..,_..._.~^____ ~,~ ~ ~/C/~ ~iaLJ 1 ~ .~3,. X40 __, _r 0 Edward ones . prrc sptvu, DEt:nw.~xE 8'740787513 E ^ Serving IndividualIavesto:s Since i87~. wiuaNCtoN, oev+w C ~~ ~~~~~~ x.03 #. L00 i57~: X8709?9~8E++' 'L08 MA7f LDA M LUTkiER 6 GUNPOWDER ROAD MECHANlCSBURG, PA 17050-7338 ~2~ to ~e Gfd~ o,E'- 1083 ~{ 6215 r' ala /^ 1l/ "_ ~~ 311 ~. EdwardJones . " E ^ PNC BANK, DELAWARE ~ ~ 57407$'7613 Serving Individual Investors Since lH'Jl W ILM3NGSON, D£LAWA (////~ ~ A ~ ` ,, // ~ x:031100 ~57t: L8709?9086~~' 3.083 (j .~ __ __ MATILDA M LUTHER 1 O$2 6 GUNPOWDER ROAD MECHANICSBURG, PA 17050-7338 ~~ / -~~ ....l/ 63115 ~ (nom F.,~~,.. i ~~ri ... • . °e..~u. e~ q EdwardJones 8'74078751 E ^ 5erving Individual Iavestors Sinn i8~ w1itCntBtrAiGto poEtA,AwA a ,for .. ~ ~ NP ~:0 3 i L00 L 5?~: L8 709498611' L08 2 ~~~ 4 MATlLDA M LUTHER 'I QH4 6 GUNPQWDER ROAD MECHANfCSBURG, PA 17050-7338 f ~Q .._ ~ j 62;i 55 C~~ ` 3 i i terry to ~e ~~ ~ ~ ~ ' /`~~~ -d'~~- O.~ ~ ~_ _ __._._....,_. EdwaTdlones 8740787513 PNC BANK. DELAWA E ^ Serving lndividualInvestozs Sincei87i WILMINGTON, DELAW R C r -} ~~ ~-/ Hp ~;0 3 ~ x[70 i 57~; i8 70 9 7 908 6»' L084 . ~`;~-'~ ~ ~~ MATILDA M LtlTHER ~ X86 6 GUNPOWDER RQAD MECHANICSBURG, PA 17954-7338 JJ > 6215 gale / --' / G -' ~~ 311 ..,.._ _ . _.~- Q ~j , ~rr~F to lfi'e .Gjj2l... ~ W OGCJ~~ G~~ of ...,~.., o.,.~„ o~ Edward Jones 8~~~g~~~ PNC BANK, ISELAW E ^ Serving lndlvldualjareetors Slate 1871 WILMINGTON. DEL R C ~ ? ~/ A4 /'O/~ ~:o~ 1 ioo ~~~~: i87C19?9086~~' Lo86 __~~`"'c'~ ~, ~~ MATILDA M LUTHER ~ Q$Q 6 GUNPOWDER ROAD MECHANICSBURG, PA 17050.7338 'Jale ~•_ fQ - I ~ 63115 ~ ~ ~/ .~~. Gam- (/ Fuo u~aa 0 EdwaTdJones pNC BANK, DELAWARfi 8740787513 E n Serving IndividualInvestors Sincei87i WILMINGTON, DELAW c .~~ ~-~i - M'. x:03 i L00~57~: ~8.7097g086ii' ~ 108~~ ~~~~ s ~~~~~~ ~~ ~ 1 ~'~ .~~ ~~'i2950i8;i! L:03i3i2738i: 90'~iu^ f ;~ _r< ~. S ~ ~~;~, ~ C~ , 1~-~-~ ~3 ii' i 2 9 50 iOi~~~ !i:0 3 13 i 2 7 38~: ~ 5 ~t, `~`~~.0-~i~~' S~ ~r~ ~ (~ i-~, ~ Y ~i~i2950i?~~t ~03i3iZ738~: ~i' X 2 9 5 0 16e. X 0 3 i~ 3 L 2? 3 8~: ~4,,~A'9 0 +~'L295009~ ;03L3L2738~: .; ~ , 1 ~i ~~'L295008~i' ~03L3L2738i: 5L4~i9~(~L 5 ~~~-~.~~ C, , C-f~z-v, ~~,, ii'i2950i9;~~'i03i3i2738i: Y,~ i FORM103755-0908 ~r7~{f ifjl_l.~gE+ rtz •` k ~- _ _:2: ,,.. -. .- ~ t ,y _ ^;Y ~+~af dvr t: i+- v ~ w~ ~ '4 TWTT~lST +~~ }~+~+jS~~'r~.{~ ~'~~~' _ _ - ~ ~` -r V ~° k - , = y ''r-1, ~~~ b~ fit" ~ ~~~~ ~ ~ . A DOLLARS.. LJ ~~..; a~.a.,,,md~ ~ 4t ~"~fcR4llL 11 - ~ f~~ ~~ T y { I t - - . ~ 7 z ~ - ~ ~ k ~~t ton ~ .~ {: , 5 ~' .y .. .. ~ ~i'i2950i2,~- ,`~:03i3i2738~: ~ i qp~ ~~' 1 2 9 5 0 15iii 1 0 3 13 1 2 7 3 8 is 1 ----~-.. DOLLARS e ~~D~.. - - ~ ~•-.,•,•.,...,m Sc~~ ~ G ~ -~-- ~~ ~C ~ Cj ~ ~ ~.-, 3 Y ~~' 1 2 9 5 0 6 3i~~! {~; 0 3 i 3 i 2 7 3 8 ~: x3p~L i ~~• _-, --. _.... .~r.vv oooiD334fti _- - ~dward ,Tones lYlatthew L. Lowry 403 ~ Mairn Streer F~utancial Advisor 5uiCe B Hcutwaelstown, PA 1?036 (7l'~ 5&3-8884 December 12, 2011 Amy, EDbJARD JONF_S PAGE 02~~ ~'~ c~~~~~ C;, (mss ~~ - ~'~ Ed~ward,lone~ In resgonse to hour request regarding the registration of the Lather accounts and the elates they were opened, please find the information as follows: M~iTILAA M LUTHER Account ~ 824-07875-Z-3 CREATED: 02/14/2003 Transfer on Death appI.ied -Leis I3orris sole benefica.ary' PATRICK. E BELL & 'T~OIS A NORRIS TT>vE5 U/A DTD 10/02/96 fiRUST QF MA'~zI,DA M LUTHER Acc4U.nt # $74-Ob944-1-2 CREATED: 02/13/2002 MATIY.,T3A M ziJTHER & WYI.LIAM G MINNICH ACCOVnt # 874-11.28-1-0 Joint Tenants with Rights of sU,ryivorship CREATED: 06/28/2007 MATII,,DA M LUTHER & JACK L NORRIS Account # 874-11126-1-2 Joint TenzxxtS With Rights Of Survivorship CSfEATED: O&/27J2007 IrJ, regards to the i,~.fozmation on the date of death values, a17. a.zaformation was px'ovided via the Date of Death value reports Maly dropped off at your offiiCe, Please contact us should you need any further information. Best regards, C:! Matthew Y,o Financial Advisor C~ ~~ < m O ?m °c 3 ~ ~ R1 n ~ ,,fit !D 'LZ N Q 7 ~ m ~ tea' O ~ T /~ ^ T /~~ G ~ ^^1 V J T~ ~ , 1 iY G pyj ~ M W ••V~~ ~• O d ~ ~ ~ VI ~= to ~ ~ W ~ ~ O ~ O 0 0' ~ ~. ~ D r N r ~ a ~ ~ ~~ d -~ ~ ~ ~ ~ ~ y D ,,,, < ~ .l ~~ ti ~ m 0 ~~ w ~ o~ ~ -~ ,d ~ V N ~ A CY N ~ _M d O t") ~ N C ~. ~ C ~ ~ ~ 7 ~ O G d d X O f9 OC d d d G n m 3 a x ~ c z ~ ryn"-~ a ;z ~ o H ~ ~ m y Z Q m ~` ~ =~ ~ _ ~ Z ~= y ® ~, sooz aae v-vz9e aao rod n N• O N ~ F-+ n a ~r r• o rn *t ~.. w H ~~ a ~• N N (D tS O G ~ N ft ~ ~,. ~ N O 'ZS a a+ n O H F O f~3 N ~~a n `Q << `~ ~e ~ ~mc~i ht N R. C..~ `,S O o n ~ o m (D V1 N ro r d a w d rm tar K r a o c a m ~ cD Y• r tND ~ ~ ~ N ~ ~•r~ w~a- R ~ fD r~ 0o N H ao ~' ~ O N ~~ ~ n ~nro J K C1' ~. K w may' N• A. a w r r• n n ~~ a ~rcr ~ * a. fGD N . N N. N ~ H N ~~ K ~ ~ C ~r C` m a (n ... as ... W .r N ~ r ... 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Sc~~~ G ! ~-~ ~ ~' ffAft~i6 TliE WAY January 4, 201 Z Amy M Maya Susan E Lederrer Law Offices 5011 Locust Lane Tlarrisburgh, PA 17109 RE: Name: Matilda M Luther SSN: 184-OS-5178 DOD: 11-14-2011 Dear Ms. Moya: In response to your request for Date of Death (DOD) balances for the customer noted above, our records show the following: Checking Account Account # 5080566161 .Established: 12-07-1994 M,A,TILDA 1V1~ LUTI~ER LVG TRT MATILDA M LUTHER TTEE UTD 10-02-1996 DOD balance: $13,000.78 + 0.02 accrued interest Interest paid O1-OI-2011 thru 11-14-2011$ 32.63 Y'1'D please note that this office provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings). We do not process any financial transactions or provide statements. If you need assistance with any of ttaese items, please call 1-8$8-PNC-BANK (1-888-762-226) or stop by your Ioca1 PNC Bank branch office. Sincerely, National Financial Services Center PNC Bank, N.A. Member k'DIC This message is intended for the use o, f the individual or entity to which it is addressed and may contain information that is privileged, confidential and exempt from disclosure under applicable law. 1f the reader of this message is not the intended recipient or the employee or agent responsible for delivering this message to the intended recipient, you are hereby notified that airy dissemination, distribution or copying of this communications•is strictlyprohihitea! If you hove received this communicaiian in error, please notify me immediately by reply or by telephone at 80a-762-,1775 cmd immediately destroy this faxed document. Page 1 of 1 - ._ - :~.,.r~~t'{1'111~~t~tLA1Lliis'rf3 `~_ _ -_ - -- ---- --- - 11 's• i .. 'CERTIFICATE OF. TITLE FOR ,A VE.HlCLE ~y~ W W N ls,?39 1,:L26 5DQ1rfaQQD88 ~- D[31 :itc~KS2KE36BR37I,720 ` VEHICt.E IDENTIFICATOrN~NUMBER J ~ BODY TYPE ~ DUP , SEAT CAP 1D,'C 5/13, ~ 1,Dl25/11 OA TE PA TITLED DATE OF ISSUE 5~~~~ -20I,1I GMC YEAR ~ MAKE OF VEHICLE 1D1251ZZ PRIOR TITLE STATE ~ ~~ ODOtA, PROCD. PATE UN44DEN WEIGHT ~ GVWR REGISTERED OWNER(S) MATILDA..~-LUTHER ANN N4RRIS 6 GUNPOWDER RD hIECHANICSBURG PA ],7D5D FIRST LIEN FAVOR OF; FIRST LIEN RELEASED ' DATE BY AUTHORIZED REPRESENTATIVE MAILING ADDRESS MATILDA M LUTHER & L02S ANN NORRIS 6 GUNPOWDER RD MECHANICSSURG PA 1705^ SECOND LEN FAYOR OF: G, i~ ~e. I 7GD662636DI, LU TITLE NUMBER ^DI~111j D ODGM. MILES ~ CDOM. STATUS i GCWR ~ TITLE BRANDS ODOMETER STATUS 0 = ACTUAL MILEAGE 1 • MILEAGE EXCEFUS THe MECwaucAL /alTS 2 =NOT TnE ACTVAL MILEAGE 0 =NOT THE ACTUAL MILEAGE-0DGfAETER TAMPERING VERIFIED ~ + EXEMPT FROM ODOMETER DISCLOSURE TITLE BRM+O$ A .ANTIQUE VEHICLE C • CLASSIC VEHICLE - - ~ ~r.-12 -- F = O:.•T OF DDVrvTR'y.,. G OFtiCaiNKLY MFGD. FQft rAt+iJ.$. iX$TR19'JilOh' ', M . AGAICIJLTUq/J_ VEnICLE ' L • LOGGING YENKLE i P . ISWAS A POLKE vFr;CLE R RE,iONBTRVCTED I 5 • STREET ROO ~ i .RECOVERED TnEFT VEHICLE Y = VEFxCLE DONTAIN$ REISSUED VIN w . FL000 vEnICLE x = Iswas A TAxI Ha seCGtq IieNtddar is listed upon saUSfacUon of the first Tien, Ne fim YafOM10a! RWaI forMard aJs TNa to iha Bursau or Molor Venkles with Ine epproprialo Iqm arW lea. SECOND LIEN RELEASED GATE BY AUTHORIZED REPRESENTATIYE Pennsylvania DEPARTMENT OF TRANSPORTATION . - I certlly u d Ne dma d Taws, the dlictial reeoros d me P.nnayNlvea oopanm«u $ARRY-_..J.... SCHOt!'{, - f'' ~ I: of TTa+uponstion retleq that the parson(s) or coRlpany rlarnad twrein K iha IavrRlt owner of me said verude. Secretary of Transportation SUBSCRIBED AND SWORN TO BEFORE ME: IM uNSragna0 MIWY ^~ a epp4amn is GWU1a q T14 ro W ralYtM eaYAiDpO aCOVa, wglCl 10 M ar~cumdaN;as arW OeNr MpY cWnr aw IorN Mra. 9GNATURE OF APPLICANT OR AUTRORtiEO SIGNEA SIGNATURE Of CO.+PPLICAMRRLE Oi AU17•iON2E0 SIGNER It a oo-purchaser other Nan your spouse is listetl and you want the title to be listed as 'Joint Tenants With Right of Survivorship' (On death of Dne owner, tNa goes to Surviving owner) CHECK HERE O. Othervrise, the title will be Issued a6 'Tenants in Common' (On death of one owner, interest of tleceased owner goes to hisPoer heirs or estate). IF NO UEN, CHECK^ IS THIS AN ELY? (IF YES, FIN REQUIRED) /ES a NO L 7ST LIENHOIDER FINANCIAL INSTITUTION NUMBER. 1ST UENtrOLDER NAME STREET CITY STATE ZIP IF NO 2ND LIEN, CHECK ~ IS THIS AN ELT? (IF VES, FIN REOUtflEO) YES ^ NO 2ND UENNOLDER FINANCIAL INSTITUTION NUMBER. 2ND UENHOLDER NAME STREET CITY STATE ZIP GV 1 1 lJP/!l, z uxon xL t ~UU llenali Sport Utility 4D 'Tra_de In Values - ,Celley Blue Book Page 1 of 3 _ ..., , i.u ,i, cars for sate. _ ~ car ; evie~vs . ~ ktiPi ':c;p f~icks ~ rc>earch tc.~s Popular at KBB.com 513,n{iii !irnne > ter bl,.e; > (:, ;•~ :• ,`;k;,r; ?i. 1_.t)0 > iQ:? .• Sfyl~ ~ RpiMns Make '_ .~ Model.......,.... Year _ gc ira;i! ~.;;art :it+i;la GG' '. Trade-tn/Sell Values s!,vnv~Jse:;C~: Fn~e; NEED A CAR?` Kt~O'It6/YOUR SCC)RE E~;P~ YOU BUY. ~. ~ a, ~~ v, .. ~.TD70 i.01Uttnl,,i,'n,u4n.. ~~ ~51,~J6t~ ~„~N ,.~, you, ,,G~~ emu, . :.......:......... Y~rif;~ c;ma :oi, `•Je,y Ccoc! '. I $5o,86F3 Goad $~~;~53 Fair $45,868 insfiant7rade-In pf`er 4.5 ;Own it? Lave it? pUt!.'f S ;. ._. _ _ _ _ "a1:~Q~ ]Uli ~ !~rar x 1~~( ~S-a.~, '' ~ uW +t~L + y, _ .~C 4jf vier, a>r~• '. See 1Nhat Other ' ,.Ga~~.Ate WOr*fiM aap~L~'- di~ <,~,)~ u~_r~i i„ k,= ,~ it • , _ ._ adra~irrrnent *,ry;,;_; New Cars You Might Like +IFL': 3 Easy Ways to Setl Your Car Fast ~ ~;,~ -t;._Tc.,::r•.~s=_,,,~a~ . , .... List it on Autotrader.com ~ =r`F.. ptaCE }rr3ilr aCi Reach ever 1G m~ltior snappers. '._.___.......___........._._.__.._..........___........_......_......_......_.._..._.._..._._.____._: ._. _...~.,,.w.w _... t' D:' ,. ~ ?. o :' r Cp'• ... `,'.C~.;. , 17:7.,11 > y~. : ' .,lyre 7rt iy Rr.G_ rly ,__ er i y 4PC':Ca,. s .sa;•e i~{{ KE' http://www.kbb. comlgmc/Yukon-xl-1500/2011-gmc-Yukon-xl-1500/denali-sport-utility-4... 11 /25/2011 _. . F:cm~ carwaTueS Haw to Get the N~ost fior Your Gar THE PURCHASER AUTHORIZES THE DEALER TO INSTALL THE OPTIONAL EQUIPMENT, ACCESSORIES AND SERVICES HEREON DESCRIBED, AND TO PLACE THE INSURANCE AS HEREON CHECKED; ACKNOWLEDGES RECEIPT OFTHIS CAR AND A~COPY OF THIS INVOICE. ,rC y PURCHASER'S SIGNATURE ~,~~~~.. ~"~ ~ ~ `7` yE~:~ ,~~ L~ . 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P t ~ ~ ~ :~ m v z ~ ~ ~ ~ ~ CT ~ m m r ;~,: ~~ ~ 'CJ ~~ ~ ~ tJt -J k` .~` .-. w •, ~ iJ G11 ~ [11 i'U ~ ~ ~ I'l1 r3 ~ r tT CJ1 +~ •-- ' ~ GJ 4~J l~ C}h t31 7 "°'~ Cii C11 6~ ~ 4 ~"~' [rJ CJl W C17 ~ y SCE-z~1;,~ ~w ~~. ~-~ c/..~ PRENEED FUNERAL AGREEMENT AND ASSIGNMENT EXHIBIT 1 -STATEMENT OF FUNERAL MERCHANDISE AND FUNERAL SERVICES NOTE: THIS AGREEMENT I$ TO BE FUNDED BY THE ASSIGNMENT OF INSURArJCE BENEFTTS FOR THE BENEFIT OF ~l~~ %~ ~,,~ -"~, ;;~ , ~, f~ f' ,~~" f `~ ~ ,. (Funeral Recipient/Insured) (Address) f ' ~ ' . (Phone) IN AGREEMENT WITH AND ASSIGNMENT TO r~~~F,~ ~> : ~• .= ~. f,._, ; ,~~,~; ~,; ,r- ' (Funeral Provider Name) GUARANTEED PROFESSIONAL SERVICES ,f'~` GUARANTEED MERCHANDISE Services of Funeral Director and Staff .$_~tr' Casket /,. '' °° Embalming (See Agreement and Below*) $ ~..x~~ Manufacturer .~,~ , :--. - r' Other Preparation $~ Model Name Visitation Days at $ /Day $,? _ Funeral Ceremon /Memorial Service $ Model Number ~~ y ~~ti~' ~ ,~.: ~ =-'-~-~ .ice;-r Other Use of Facilities and Staff (Specify) ..Exterior Description $ ~ Interior Description _~ :._.r --:.:~ M ~ t ~.~` Transfer of Remains to Funeral Home $ ~ .Outer Burial Container $_ L? ,~.,, ;3 °-° If beyond a mile radius, which is r service Model Name area, there will be a charge of $ per mile one way. Model Number ~ ;'' Family Car(s) ---- at $ ~ each ~ $ ~---~ },-•- ~ ,.; ,-'T? i . ; ~:--- Limousine-~-•----~ Hearse- $ Manufacturer r'1 ,~i!_' Cremation $ Constructed of - = "~ ,~ ,.: , Forwarding/Receiving Remains $ .Other Guaranteed Merchandise' Specify) Other Services/Facilities/Equipment (Specify) 1 $ ~ $ TOTAL GUARANTEED SERVICES $ ~- .r TOTAL GUARANTEED MERCHANDISE $.. _ ~ ~ ~ :~ ~ , fit.. .» s~: NON-GUARANTEED CASH ADVANCES Death Certificates ~i at $ ~ _____ $ ,? ~,~' ° ~ Escort $ Flowers $_~~~~~ Grave Opening and Closing $_ ~! ; ; , •--- Music $~ Memorial Cards/Book $ "" Honoraziums $ <"~~ ~ Clothing (Specify) $ ; ~ .-- Obituazies $~, ;~r~~ Monument/Marker $ ~" Hairdresser $ '"" Engraving _ $ it; ;,-, . Shipping Container $ Other Specify) . , y ~;~_-~ ~+.: ' ~ r -° Other (Specify) $ 1` ~ $ _ $ $ We charge you for our services in obtaining: TOTAL NON-GUARANTEED CASH ADVANCES $~ ~ f~- ..~• TOTAL GUARANTEED AND NON-GUARANTEED FUNERAL PRICE $ ~ ~; ~ ;~;, -~~ 'REQUIRED PURCHASES-Charges are only for those items that you selected or that are required. If we are required by law or by a cemetery or crematory to use any items, we will explain the reasons in writing below. EXHIBIT 1 ABOVE AND THE PRENEED FUNERAL AGREEMENT AND ASSIGNMENT ON THE REVERSE SIDE SHALL CONSTITUTE THE TERMS AND CONDITIONS OF THIS AGREEMENT. AGREEMENT AND ASSIGNMENT BY: ` . _ , _ f~ (Signature of Purchaser)' ~,,:~v~~~ ~t~~.- (Date) t ~"~?l"""mRy~ , ", ~''.^~~!`!f~~/ 'w+y'w Y _ .~"' :Tip! (Address) (Phone} ~f F'~~`if : -r'_ L: f, / S . ! ~ .i:.+!° r'te' ~ ~ ~:r)_~ _Y- , (City,State) ` ` ' (Zip} AGREEMENT AND ACCEPTANCE BY: (Signa~re o~v.[oer's Authorized Represerntative) (Date) `(Location) ' ~' ~ T (Phone !HOME SALES ONLY: You, the Buyer, may cancel this transaction at any time prior to the third~business day after the date' ~ of this transaction. See the attached Notice of Cancellation form for an explanation of this right. P001-A ©HLC,1995, All rights reserved.lVo use or reproduction without express permission. Rev. 03/10/95 Copies: Original -Homesteaders Life Company; Pink -Provider; Canary -Purchaser X-G• ~H(JMESTEADERS . LIFE COMPANY P.O. Box 1756 l Des Moines, {A 50306-1756 1 800-477-3633 - ASSIGNMENT OF OWNERSHIP (IRREVOCABLE) 1. IRREVOCABLE ASSIGNMENT TO. FUNERAL HOME/MORTUARY. The undersigned hereby irrevocably assigns, (Note:.7his form does not assign d~ath benefits to the funeral home.) : transfers, and delivers to ~r~f~-` =.~ ~w=~`'~''~ F~~° "'~~ (Funeral Home/Mortuary) the ownership rights under the policy/certificate insuring the life of .~`:~~.~' ~t f^! f,~` ~~ -`f ,;~, ~ f"- unsure Name) Said assignment shall be contingent upon the Funeral Home/Mortuary assigning ownership rights to the Trustees of the Funeral Assurance Trust in accordance with paragraph 2 be{ow. I retain the right to change the beneficiary/assignee of the policy/certificate to the funeral home of my choice. Notwithstanding the foregoing, the undersigned shall retain physical custody of the policy/certificate of insurance. I UNDERSTAND THAT, BY ASSIGNING MY OWNERSHIP RIGHTS TO THE FUNERAL HOME/MORTUARY, I CANNOT SURRENDER MY POLICY/CERTIFICATE FOR THE CASH VALUE OR RECEIVE ANY REFUND FOR ANY PREMIUMS PAID AFTER THE 30 DAY RIGHT-TO-CANCEL PROVISION DESCRIBED !N THE POLICY/CERTIFICATE. ,~ x ._ ~r.f /' ~ - .~ ~ .. _SignaEure of Policy/Certificate Owner 'Date 2.-tRREVOCABLE ASSIGNMENT TO TRUSTEES OF FUNERAL ASSURANCE TRUST. fn accordance with paragraph 1 above and as a representative of the Funeral Home/Mortuary listed above, the undersigned hereby irrevocably assigns, transfers, and delivers to the Trustees of the Funeral Assurance Trust, as Nominee, under the Trust Agreement dated April 1, 1995, (conformed copy of which .appears on the reverse side hereofl, the ownership rights under the policy/certificate insuring the life of the insured as specified above. This Assignment shall be irrevocable and will not be altered, amended, revoked, or terminated, in-whole or in part, by the undersigned. The undersigned hereby renounces for himself any interest, either vested or contingent, including any reversionary right or possibility of reverter in and to the policy/certificate assigned to Trustees, and any power to determine or control, by alteration, amendment, revocation, or termination, or otherwise, the beneficial ownership ar control of the policy/certificate. .....fir' ~~..• KiF.r~~~~•••,~/ J.+'+'..'~r r...+"'.'... { ~ ~ Signature of Funeral Home/jvf~rtua~`ntative `Date . Po icy/Certificate Number (to be filled in by Homesteaders Life Company) ACCEPTANCE The Trustees of the Funeral Assurance Trust have agreed pursuant to the terms of said Trust to accept ownership of the policy/certificate assigned herein. The Trustee shall be deemed to have accepted this assignment upon receipt by said Trustees of a properly executed assignment in the Nome Office of Homesteaders Life Company and upon issuance of the policy/certificate assigned hereunder. i } Blue/Homesteaders Life Company White/Homesteaders Life Company PinWFunerai Establishment Canary/Owner H245-FLEX Rev 2/02 ©HLC, 2002, All rights reserved. No use or reproduction without express permission. ENROLLMENT FOR ~~~ HOMESTEADERS LIF GROUP {NSURANCE TO E COMPANY P.O. SOX 1756/DES MOINES IOWA 50306!800-477-3633 PROPOSED INSURED (Please Prrnt) r /j, _ a^''.: + :'r 'V~c.`- y-- ~f,~i'~i'/ ~1 ..y`?SF' f'~c ~.~^' ~ ;~~t f!f`.:.J'7 4` ;~..j ,+f~ws'.r"%,~ 'f ~5 ~, r~... last First Initial Sex Birthda4e (M/D!Y) Age - SS No. Residence - No, and Street City or Town State Zip , ~ Phone No. APPLlC ANT/OWNER (IfOther than Proposed Insured) ~ ~..;~.f~f'r~..~,.~~ ~,s_-~'~« ,'~',~~ „ e~1> ~i A Last First Initial Address .' t a r;'.'~T ,: s.. 11 :~~. ras+~'" ./~ f ` a..? ._. f 2.G.~ f ~ w i (.w' "~ / ~t iw ; ^ ~ ..~[~ ~ !! p ~..~ d~ City State Zip SS No. . Relationship to Insured r BENEF{CIARY R Q U E S T E D B E E F T S r- ler payment under any assignments, remaining proceeds are to be paid the estate of the insured unless a beneficiary is specified above.) i/ _ _ I ~~/f ~ 4• i Relationship to Insured 't~ SINGLE PAYMENT PLAN if the insured does not sign the enrollment form, the initial race Certificate Face Amt. $ ~ ~f `~s:i~a'~~ ~ amount of the certificate will be equal to 1.005 times the premium ' ^ Rider Premium $ '°"'" paid for all issue ages. ^ Mti!LTIPLE PAYMENT PLAN {The proposed insured must sign the !f the following questions are both answered "no," we may issue a ~ enrollment form to qualify for the Multiple Payment plan.) certificate providing an immediate death benefit equal to the face Years amount. Premium Face Amt. $ OPTIONAL HEALTH HISTORY (Multiple Payment Plans} Payable 1. Is the insured now bedridden, or currently admitted to or been Premium $ advised to enter a hospital, nursing home,,hospice program, or DEATH BENEFITS ON THE MULTIPLE PAYMENT PLAN ARE LIMITED any extended care facility; or been diagnosed as having or bE:en AS FOLLOWS: treated for AIDS or ARC? ^ YES ^ NO Years Premium Payable 2. Within the past five years has the insured been diagnosed or Less than 5 years 1st Year = 50% of Face Amt. treated for any of the following ailments? 2nd Year Face Amt Heart Disease Liver Disease Alcohol Abuse . 5 years or greater 1st Year = 35°!° of Face Amt, Circulatory Disease Kidney Disease Drug Abuse 2nd Year 70% of Face Amt. Stroke Anemia Nervous Disorder Lung Disease Cancer 3rd Year = Face Amt. Diabetes ^ YES ^ NO If death by accident during the limited period, the face amount is payable. Payment Method ^ Monthly ^ Annually ^ Semiannually ^ fluarteriy ^ Multiple Bill - (List other policies for C-O-M or MB) ^ Direct Bill ^ Check-O-Matic (See Reverse) Dividends ^ Purchase Additional Insurance ^ Accumulate at interest ^ Paid in Cash ^ Reduce Premium Replacement-Will the proposed Certificate replace any existing life insurance or annuity contracts? ^ Yes ~`I No (If "Yes,"complete replacement papers) DECLARATIONS--To the best of my knowledge and belief, all statements and answers on this enrollment form are complete and true. It is agreed that no insurance shall take effect unti4 the premium has been paid and a certificate has been issued while the insured is living. I certify, if I am applying for insurance on behalf of the insured, that i have ~~n insurabce interest in the proposed insured's life, and have full authority to use his/her funds as premiums on the insurance applied for. I have paid $ ~ ~ ~ -~,~t~ . s;r..3 with this enrollment form. ~ Signed at ./~~~: ~. -; ~r?f~~~,.t~ r,~'~~-~°' f ~'~ Date ~ '~!.l `' ' ~_ . ,..CiTy /)~ State Signature of ApplicanUOwner (If other than Proposed Ensured) Signature of Proposed Insured Agent's Statement: By my signature I certify that, to the best of my knowledge, alt information contained in this enrollment form is correct, was recorded accurately, and confirm this enrollment form was signed in my presence. f ~; 1~. ,.,~^' _ .b Security Option Agent's Signature ~ ,~ Agent Number Prod. Code _ Mkt. Code ^ Advantage Option 4~ a GP•20t-PA Copies: White -Homesteaders; White -Homesteaders; Pink -Provider; Canary -Owner PRENEED FUNERAL AGREEMENT AND ASSfGNMENT AGREEMENT-The provider agrees to provide the funeral service as specified on Exhibit 1 in consideration of an assignment of death benefits of life insurance or annuity coverage with an initial face amount at least equal to the now- current total retail price for the items selected. PRICE GUARANTEE-The prices shown on Exhibit 1 are the now-current retail prices and are illustrated for the sole purpose of establishing the amount of insurance required to fully fund this agreement. At the time the goods and services are provided, the then-current retail prices will be charged. If the retail prices then exceed the death benefits assigned and the guarantee is not limited as described below, the provider will supply and perform as specified and accept the available assigned death benefits as payment in full. EXCESS BENEFITS-If the actual death benefits exceed the then-current retail prices, the excess will be paid to the beneficiaries. The beneficiaries may authorize payment of excess proceeds for additional items that are desired but not specified on Exhibit I. FREEDOM OF CHOICE-This agreement maybe canceled at any time prior to the performance by the provider. Charges are only for those items that are used. If required by law to use any items, the provider will explain the reasons in writing. The purchaser, during his/her lifetime and thereafter, the purchaser's next of kin or legal representative retains the right to select the provider that will supply the services and merchandise; however, if an altemate provider is so selected, this agreement shall become null and void and.the original provider agrees to then relinquish all claims to the life insurance or annuity proceeds. CANCELLATION-The cancellation of this agreement does NOT cancel the life insurance or annuity, which may only be .canceled accordvng to the terms of the life insurance or annuity. Unless the life insurance is canceled within 30 days of issue, only the surrender value, if any, will be refunded. In the early years of coverage, this maybe considerably less than the premiums paid. If the life insurance or annuity is canceled, penalties maybe assessed. LIMITATION OF GUARANTEE-If the purchaser funds this agreement with limited benefit life insurance coverage and the funeral recipient dies during the limited benefit period or with life insurance or an annuity with an initial face amount less than the now-current retail prices for the items selected, the party responsible for the funeral must pay any difference between the available death benefits and the then-current prices. OBLIGATIONS-This agreement shall be void unless the purchaser applies for and has issued the life insurance coverage, pays all premiums due, fully maintains the cash values intact, and the death benefits thereof are assigned to the provider. NON-GUARANTEED CASH ADVANCE5-Cash advances aze amounts established to pay foz items that are not guaranteed. At the time these items aze provided, those responsible for payment for funeral expenses must pay any difference between the current retail prices and the advanced amount. The provider may not allocate any portion of the cash advances to pay for guaranteed items. EMBALMING-If you selected a funeral that may require embalming, such as a funeral with viewing, you may have to pay far embalming. You do not have to pay for embalming you did not approve if you selected arrangements such as a direct cremation or immediate burial. If we chazged for embalming, we will explain why below (or on the reverse side). SUBSTITUTION-If the provider is unable to perform due to the unavailability of merchandise or other factors beyond its control, it may substitute merchandise of like quality in lieu of the merchandise selected. If the provider is unable to perform or another provider is chosen, the life insurance or annuity proceeds maybe available for use with that provider; however, prices and guarantees would be at the discretion of that alternate provider. PURCHASER ACKNOWLEDGMENTS-By hislher signature on this agreement, the purchaser acknowledges receipt of a completed copy of this agreement and acknowledges that a current General Price List, a current Casket Price List, and current Outer Burial Container Price List, and each of said documents, were made available to him/her prior to his/her selection of services and merchandise. ASSIGNMENT In fulfillment of the consideration required under this agreement, the purchaser assigns to the provider the right to receive death benefits contingent upon the performance by the provider as specified on Exhibit 1. This assignment remains in effect until revoked in writing, with a copy of said writing having been received by Homesteaders . Life Company prior to such time as services or merchandise are provided by the assignee provider. This assignment shall exist even though an insurance beneficiary is named. It notifies Homesteaders Life Company and directs them to pay .benefits to the assigned provider up to its legitimate interests as described above. The assignment shall not be effective until it has been filed at the home office of Homesteaders Life Company and it shall be subject to any payments made or actions taken by them prior to its filing. INSURER RESPONSIBILITY-Homesteaders Life Company is not a party to this agreement and is not responsible for the fulfillment of its terms. The sole responsibility of Homesteaders Life Company shall be to pay the proceeds of the life insurance or annuity. SEE THE OTHER SIDE FOR ADDITIONAL TERMS AND PROVISIONS G7HLC,1994, All rights reserved. No use or reproduction without expressed permission. Rev. 12/42/94 Copies: Original -Homesteaders Life Company; Pink -Provider; Canary -Purchaser E-FLEX FUNERAL ASSURANCE TRUST THIS AGREEMENT dated April 1, -1995, by and between Homesteaders Life Company as Trustor, and Thomas G. Heuer and Kathryn A. Richer as Trustees. WITNESSETH: WHEREAS, Homesteaders Life Company is an Iowa Company, authorized to .conduct the business of insurance under the laws of the various states where it is authorized to do business; and WHEREAS, Homesteaders Life Company sells and issues annuity contracts and Life policies/certificates insuring the lives of ind+viduals in which the owner designates a beneficiary; and WHEREAS, from time to time certain annuitants or policylcertificate holders may wish to irrevocably assign their ownership rights under policies/certificates issued by Homesteaders life Company to Trustees to hold such rights in a Trust as their Nominee until the Trustees are notified of the death of the Insured at which time the Trustees authorize Homesteaders Life Company to make payment of the proceeds of the policylcertificate in accordance with the terms of said policy/certificate; and WHEREAS, the Trustees and Homesteaders Life Company desire to create a plan whereby annuitants or policylcertificate holders may irrevocably assign their ownership rights in said policies/certificates to Trustees for the purpose set forth herein; NOW, THEREFORE, in consideration of the premises and the terms and conditions herein contained, the parties agree as follows: 1. TRUST. Homesteaders Life Company has authorized and the Trustees hereby agree to accept ownership rights under said policies/certificates of the Insured designated in the irrevocable Assignment which are assigned to the Trustees by the irrevocable Assignment executed by the owner. Separate evidence of acceptance by the Trustees of the assignment of the policy/Certificate assigned shall not be required to complete said assignment and third parties shall be entitled to rely upon the terms of this document as valid evidence of acceptance. 2. DISPOSITION OE TRUST PROPERTY. The Trustees authorize disposition of the proceeds payable under said policies/certificates as follows: The Trustees shall retain the ownership rights until notified of the death of the Insured. Upon such notification, accompanied by proof of death, the Trustees authorize Homesteaders Life Company without further directson to pay the proceeds of the policy/certificate in accordance with its terms. If the policy be a single premium annuity, the Trustees shall not initiate any request for payment of an annuity unless required to do so by a court appointed fiduciary. If no {egal claim to the proceeds is made within sixty (60) days after the death of the Insured, the Trustees may direct the Company to pay the proceeds to the executor or administrator of the Insured or to any person who had incurred liability for or paid or provided for the maintenance, illness, or burial of the Insured. 3. PREMIUM PAYING POLICIES/CERTIFICATES. The Trustees shall have no responsibility to effect payment of premiums due on policies/certificates on a premium paying basis. All transactions relating to notification of premiums due and payment of premiums shall be conducted between Homesteaders Life Company and the Insured or Owner. Upon lapsation, if the minimum requirements of Homesteaders Life Company are not met, the policy/certificate and the Trust will terminate. 4. DISCHARGE. The Trustees shall be discharged of all duties and responsibilities to and authorizes Homesteaders Life Company to pay the policy/certificate proceeds. The Trustees shall not be responsible for failure or the refusal of Homesteaders life Company to pay any or all of the proceeds of the policylcertificate, nor shall the Trustees be liable to Homesteaders Life Company for any wrongful payment of policylcertificate proceeds, and Homesteaders Life Company shall hold harmless and indemnify the Trustees from any and all claims, liability, or damage with respect to wrongful payment of proceeds. 5. SUCCESSORS. The remaining Trustee may appoint any person or concern to fill any vacancy created by death, resignation, or inability to act of a Trustee. In the event that any remaining Trustee fails to or is unable to exercise his/her power hereunder then the officers of Homesteaders Life Company shall appoint a Trustee to fill the vacancy. Legal title to the policies/certificates held in Trust shall be vested in the Trustees by virtue of their office. No assignment or conveyance shall be necessary to transfer title from a Trustee ceasing to act to a successor Trustee. 6. AMENDMENT. Homesteaders life Company and Trustees reserve the right to modify or amend this agreement but no such modification shall adversely affect the rights of any beneficiary becoming such prior to the effective date of any such amendment or modification. 7. TERMINATION. The Trustees or Homesteaders Life Company may terminate this Agreement for the future giving written notice thereof thirty (30) days in advance of the termination date. This Trust as to existing policies/certificates will nevertheless continue until the death of all Insureds named in the policies/certificates; and provided further in any event should there be in existence any outstanding policies/certificates which are in the hands of the Trustees at the time of twenty-one (21) years after the termination hereunder, such policies/certificates shall be surrendered to Homesteaders Life Company. 8. NOTICES. Either Homesteaders Life Company or the Trustees may give notices to the other by hand delivering the same or depositing the same in the mail addressed to the other at P.O. Box 1756, Des Moines, Iowa, 5030b. Any notice given by mail shall be deemed given when deposited in the United States mail, postage prepaid. 9. BOND. Trustees are to serve without bond. 10. CHOICE OF LAWS. This Trust Agreement shall be governed by the laws of the state of residence of the Insured. 1N WITNESS WHEREOF, the within named parties have executed this Agreement on the date first above written. TRUSTOR: HOMESTEADERS LIFE COMPANY By /s/ _ Graham 1. Cook PresidenVCEO TRUSTEES: /s1 Thomas G. Heuer Js/ Kathryn A. Richer H245-FLEX Rev 2/02 _ _ Malpezzi Funeral Home 8 Market Plaza Way, Mechanicsburg, pA 17055 (717)697.4696 STATEMENT OF FUNERAL GOODS AND SERVICES SELECTED Charora arfi onlhy for those, items that u sdtcted or that arc required. If we are rcµuircd by lath or by a cemetery or a crematory to use mrv items. we w911 exp ain t e reasons m wrrtmg, byePow. ff you selected a runera3 That may rcgmre embalmin such as a funeral with viewing,!~ ou may I,tavc to pay for embalming. Yuu.do nol hµvc to pay for embalmine you did not approve if you selected arrangemenu such ac a direct cremation or immediate 6una1. ff we charged for embaimmg, w•e will explain why helow"' For the Service of: Matilda Minnick Luther Date of November 14, 2011 Charge to : Lois Norris 6 Gunpowder Drive ~ Mechanicsburg PA ame ices t ate A. CHARGE FOR SERVICES SELECTED: 1. PROFESSIONAL SERVICE Services of Funeral DirectorlStaft........ ~ Included Embalming .......................... ; Included Other Clothing Thumbies $ CrosslCrucifix $ Cremation Urn ..................... S Other Preparation of Body ....................................5 Included SUB-TOTAL OF PROFESSIONAL SERVICES.......... Al ~ 4,625.00 2. FACILITIES & EQUIPMENT Use of facilities and services for Viewing (Visitation/Wake) .............. b lncyuded Use of Tacilities and services for Funeral Ceremony .................... y Included Use of facilities and services for Memorial Service ..................... s Use of equipment and services for Graveside Service .................... S Included Other use of facilities s -0- ..................................... SUBTOTAL OF FACILITIES/EQUIPMENT ............ A2 $ Included 3. AUTOMOTIVE EQUIPMENT Vehicle to transfer remains to Funeral H Local ........... .......... .......... $ Included Hearse (Casket Gooch) Local .................... ........... $ Incuded Limousine Local ..................... ........... b Family Car Local ..................... ........... $ Flower car or floral disposition Local .................... ............ $ Included Lead cadClergy Local .................... ........... $ Car for pallbearers Local ..................... ........... $ Out of town transportation .... .......... $ SUB-TOTAL OF AUTOMOTIVE EQUIPMENT........... A3 $ Included TOTAL OF PROFESSIONAL SERVICES, FACIL17fES AND AUTOMOTIVE EQUIPMENT .................................... A $ 4.625.00 B, CHARGES FOR MERCHANDISE Casket .............................. $ 18,900.00 (Description) 48 oz. Bronze Protective Casket Outer Receptacle ...................... S 16,250.00 (Desuiption) Solid Coooer Burial Vault Outer burial container ................... $ (Description) Alternate Container 5 5 5 TOTAL MERCHANDISE SELECTED . - ......... B S 35,390,00 C. SPECIAL CHARGES Forwarding of remains to $ -0- (Funeral Home) Receiving of remains from $ -0- (Funera! Home) Imrtledlate. Syr{ia{ . .. . . . . . . ......... S -0- D,irect.Gremation .................. $ -0- $ -0- SUB-TOTAL OF SPECIAL CHARGES . ...... ... C 6 -0- D. CASH ADVANCED: Opening Grave ................... . S 900.00 Cemetery Equipment ............... $ 225.00 Certified Death Certificates.......... 3 360.00 Newspaper Notices -Patriot......... . $ 317.09 Newspaper Notices • Sentinel........ $ 116.08 Newspaper Notices - Tennessee..... . S 502.00 Airfare .......................... . ~ -0- ClergylMass Offering .............. . 6 500.00 Organist ........................ . ~ -0- Soloist!Cantor .................... . $ -0- Military Honor Guard .............. . s '0- Flowers ......................... . $ 325.00 Cemetery Rock Charges........... . ~ 500.00 Enaraving y _150.00 Hair Stylist $ 50.00 $ -0- g -0- $ A- $ -0- SUB-TOTAL OF ADVANCES ...... ...... ...... D $. 3.945.17 e c, r e ou or our Serviµesin obt spec. ` Lgas~r a vance items,. aining: SUMMARY OF CHARGES: A. Professional Services, Facilities and Equipment and Automotive Equipment ....................... ~ 4,625.00 B. Merchandise ......................~ 35,390.00 C. 5pecialCharges ...................q -0- D. Cash Advances ................... ~, 3,945.17 TOTAL OF ALL SELECTIONS ................. W .3,950.17 PAID AT TIME OF OR PRIOR TO ARRANGEMENTS......Pre-need write oft ............ S 3 600.39_ BALANCE DUE . . ........................... :~ 40,359.78 Acknowledgement cards ............... $ REASON FOR EMBALMING FamiivlPuhlyc viewing after 24 hours Hummingbird Register Package......... $ 95.00 Memorial folders ...... . .............. $ If any law, cemetery or crematory requiremenu have required the purchase of Prayer cards ...................... . . 5 any of the items listed above the law or requirement is explained befoty. Temporary grave marker ............... $ Outer Burial Container Required by Cemetery Pink Gown .......................... $ 145.00 I agree that I have examined fhe terms of goads and services selectetl above and found them to be correct and according to the arrangements l have requested. acknowledge receipt of a copy of this Statement of Funeral Goods and Serves Selected. I represent that I have sufficient funds available for payment of the price for the goods and servtces selected. I also agree to make payment of 5 40.359 78 within ~ days. I agree to be jointly and severally liable with who signs below. A late charge of 1°1 amounting to 12°le per year will be applied to the unpaid balance beginning 12115/11 from the date of this agreement. twit also!- pay fo t tta Funeral Dire or ail reasons a costs paid by the Funeral Director to collect amounts I owe under this agreem Those costs may include attorney's fees, court casts and other costs. Any additional services or merchandise ordered or requested after the date of this agreemer wilt be considered-part of this agreement and the cost thereof will be reflected on the final bill or statement. (Seal) -; ~~.•.. ,... ; dl. ,~3.a// (Purchaser) ,,. /ate) (Seaq ~~„c.C~t/~ (Purchaser) (Lie sed F neral Director) 1V,~alpe~~i .~'~ne~al dome ~_ _ ~~ _ ~_.~ 8 Market Plaza Way ~ ~ ~.,. Mechanicsburg, PA ] 7055 x Michael J. Malpezzi, Owner, FD December 7, 2011 Mrs. Lois Norris 6 Gunpowder Drive Mechanicsburg, PA 17050 (717)697-4696 meralhome.com :yle C. Knipe, FD This is the final statement for the funeral services of Matilda Minnich Luther We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way. PROFESSIONAL SERVICES: Services of Funeral Director/Staff $4,625.00 FUNERAL HOME SERVICE CHARGES $4,625.00 SELECTED MERCHANDISE: 48 oz. Bronze Protective Casket $18,900.00 Solid Copper Burial Vault $1b,250.00 Hummingbird Register Package $95.00 Pink Gown $145.00 THE COST OF OUR SERVICES, EQUIPMENT, AND MERCHANDISE THAT YOU HAVE SELECTED $40,015.00 CASH ADVANCES: At the time funeral arrangements were made, we advanced certain payments to others as an accomodation. The following is an accounting of those charges. Opening Grave $900.00 Cemetery Equipment $225.00 Certified Death Certificates $3b0.00 Newspaper Notices -Patriot $3 i 7.09 Newspaper Notices -Sentinel $116.08 Newspaper Notices -Tennessee $502.00 Clergy/Mass Offering $500.00 Flowers $325.00 Cemetery Rock Chazges $500,00 Engraving $150.00 Hair Stylist $50.00 TOTAL CASH ADVANCES AND SPECIAL CHARGES $3,945.17 CONTRACT PRICE $43,460.17 HISTORY: 11/15/2011 Discount Pre-Need Guarantee $3,515.14 12/07/2011 Payment Homesteaders Life $40,445.03 TOTAL AMOUNT DUE $0.00 If you have any questions or concerns regarding this bill, please call our office at (717) 697-4696.