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HomeMy WebLinkAbout08-02-12-~ 1505610143 REV-1500 ~"°'-'°' OFFICIAL USE ONLY PA Department of Revenue pennsylvania county coos veer Ib Numlisr Bureau of Individual Taxes e@""'"'NTOF"~'°"" PO 80X.280601 INHERITANCE TAX RETURN 21 12 0427 Harrisburg, PA t7t2a-o6ot RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 329 16 6153 11 07 2011 09 19 1922 Decedent's Last Name Suff°c Decedent's Firet Name MI BROgi~ ROBERT L (If Applicable) Entsr Surviving Spouse's InfortnaNon Below Spouse's Laat Name Suff°c Spouse's First Name MI Spouse's Social Security Number FILL INAPPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 1. Original Retum ~ 2. Supplemental Retum ~ 3. p~emaroirW2ri382) (data of death 4. Limited Estate ~ 4a. Future IMereet Comprombs (date of dseth attar 2.72-02) ~ 5. Federal Estate Tax Retum Required B (IACr~ dT~~e © T_ Uacedeil~~ Livirp Tnut ~ 8. Total Number oT Safe Deposit Boxes 9. Litigation Proceeds Received ~ 10. l i~~~5~ dwth ~ 11. ElecSon to tax under Sec. 9113(A) (Attach Seh. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD 8E DIRECTED TO: Name Daytime Telephone Number AARON C JACKSON ESQ 717 234 4121 First Tine of address 2 LEMOYNE DRIVE Second Iine of address SUITE 200 City or Post Office LEL40YNE Correspondent's e-mail address: 2 State ZIP Code PA 17043 e.~ WILLS U~ ONLY ~ r~ m _. a~ ~ G ~ ;, t~ f^": C i r ~ r a~~~' N r w :. s C, FILED tv ~- ~~ re that I have examined this return, indudin~p aocnmpanying achedulee and statements, and to the beat of my knowledge and belief, rdaretion of prsparer other than the personal representative is based on all information of which preparer has arty knowledge. ISLE F R FILIN RETURN A d`-- Amy E Brown ~' / ~~~- :amp Hill, PA 17011 THAN REPRESENTATNE DA E Aaron C. Jackson Esq. ~// ~~ (c7- PA 17043 Side 1 1505610143 1505610143 J w~ 1 REV-15oo Ex o~da,rsNe,ne: Brown, Robert L Decedent's Social Security Number -329 16 6153 RECAPITULATION 1. Real Estate (Schedule A) ....................................................................................... 1. 112 , 500.00 2. Stocks and Bonds (Schedule B) ............................................................................. 2. 35 9.80 3. Closet' Held Corporetion, Partnership orSole-Proprietorship (Schedule C)......... 3. 4. Mortgages i3< Notes Receivable (Schedule D) .......:................................................ 4. 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... 5. 1 , 616.7 0 6. Jointy Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous -Probate Properly ~ Separate Billing Requested S h d l G 7 ............ ( c e u e ) . 7 5 , 18 6.18 8. Total Gross Assets (total Lines 1-7) ..................................................................... 8. 18 9 , 662.68 9. Funeral Expenses 6 Administrative Costs (Schedule H) ....................................... 9. 13 , 67 7 .5 0 10. Debts of Decedent, Mortgage Llabili8ea, & Liens (Schedule I) ............................... 10. 185 , 32 9.38 11. Total Deductions (total Lines 9 8 10) ................................................................... 11. 19 9 , 0 0 6 . 8 8 12. Net Value of Estate (Line 6 minus Line 11) .......................................................... 12. - 9 , 34 4 . 2 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an eledfon to tax has not been made (Schedule J) ............................................... 13. 14. Net Value SubJect to Tax (Line 12 minus Line 13) ............................................... 14. - 9 , 3 4 4.2 0 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15 O O O (a)(1.2) X .00 . . 16. Amount of Line 14 taxable 0 0 0 16 0 . O 0 . at lineal refs X .045 . 17. Amount of Line 14 taxable 0 0 0 17 0 0 0 . at sibling refs X .12 . . 18. Amount of Line 14 taxable 0 0 0 18 0 0 0 . at cellaterel refs X .15 . . 19: Tax Due .................................................................................................:................ 19. O . OO 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 1505610243 J 1505610243 REV-1500 EX Page 3 Decedent's Complete Address: FIIeNumber 21-12-0427 DECEDENTS NAME Brown, Robert L STREET ADDRESS 511 Penn Ayr Road CITE Camp Hill STATE PA ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 2. Credits/Payments A. Prior Payments e. Discount 0.00 Total Credits (A + B) (2) 3. interest (3) 4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2 Line 20 to request a refund 0.00 0.00 5, If Line 1 + Lina 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) Q,QQ Make Check Pa able to: REGISTER OF WILLS AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferted :............................................................................... x b. retain the right to designate who shall use the property trensferted or its income :.................................. x c. retain a reversionary interest: or ............................................................................................................... z d. receive the promise for life of either payments, benefits ar care? ............................................................ x 2. ff death ocx;urred after December 12, 1982, did decedent trensfer property within one year of death without receiving adequate consideration? .................................................................................................................... ^ 3. Did decedent own an "in trust tor" or payable upon death bank account or severity at his or her death?....... ^ ^x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a benefldary designation7 ..............................:................................................................................... ^x ^ IF THE ANSNfER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE R 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 i72 P.S. §9116 (a) (1.1) ()]. 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 disdosure of assets and flling a tax rotum are still applicabb even if the surviving spouse Is the only benefldary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased drild 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 p2 P.S. §9116 (a) (1.2)]. • Tha tax rate imposed on the net value of transfers to or for the use of the decedent's lineal benefidartes is 4.5 percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. . The tax rete imposed on the net value of trensfere to or for the use of the decedent's siblings is 12 percent p2 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 bloo~ or adoption. Rao-teat oc« ptae) coLaAONYVEALTM of permaTw Iraa•RITANCE TAX RElURH RF810ENrOeCEDEM SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Brown, Robert L 21-12-0427 All roal prvpeRy owned sdely or a • tenant M common must bs reported d fair mvkat value. Fatr market value b de}k,ed as the price et whkh properq would be excherged between a wplrq buyer and • wfatta seer, nsNler batq eompsaed to buy or eel4 both hsvhaa rsasonebb knovdedas of the rsbvard fads. Reat property which b pintlyovmW with rlaht of survNonhiprnuat M dbdossd on schedule F. Attach • copy of tlls settlement sheet H Ihs properly has bean sold Inducts a copy of tl,s dead showing dseedenPs Interest H awned o tenamin common. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 511 Penn Ayr Road, Hampden Township, CumbeHand County -Held as Tenants in Common 112,500.00 with Amy E. Brown Tax Parcel # 10-20-1850-022 TOTAL (Also enter on Line 1, RecapituiafJon) I 112,500.00 pf more space fa needed, additional papea of the same size) Copyright (c) 2009 form softwaro only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 11-08) RJv-769] EXa (x-98) SCHEDULE B STOCKS & BONDS co-wonwFxtH of Felrasv~vwU naieatrµce tax nrTUw+ rd=su~wr o6cmrrrr ESTATE OF FILE NUMBER Brown. Robert L _ 21-12-0427 All properly JointlyownedwHh ri9M of sunAvoMlp must bedlaclwsd on Schedule F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH ~ Fidelity Investments -Account #28R-156370 359.80 See attachment for individual investments TOTAL (Also enter on Line 2, Recapitulation) 359.80 (If more space is needed, addkional pa0es of the same sirs) Copyright (e) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) R~-ttio9 DC. pi-sel SCHEDULE E CASH, BANK DEPOSITS, 8 MISC. PERSONAL PROPERTY cor~re«~uR of aEwNasr~v~aw aa1FARANCETAX RETURN R[AIDt31T OECEUEIJT ESTATE OF (FILE NUMBER Brown. Robert L 21-12-0427 Include Uro d NMatbn end tha Cate the proceWo wars receNsd W 1M estate. All Property 1 na tlY-oxmW wTlh eu right dsunNonhlp must be diadosedon echsdule F. Copyright (c) 2002 form software only The Lackner Group, Inc. Fonn PA-1800 Schedub E (Rev. 6-98) pf more space is needed, additional papas of the same size) Rev-1670 EX+~-Yat SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMOMhF~1LTN of tXWlevLVAN1A IM19trTANCE TA%RETLRN RE&OEM OECEDEHf ESTATE OF (FILE NUMBER Brown, Robert L _ 21-12-0427 This sdtsdule must be tompbted and fibd K Oia answarto any °F quastWne 1 ttrough 4 an the reveres slde tithe REV-1500 COVER SHEET i>t year. ITEM NUMBER DESp~CpR~IP,TIOgN~OFgP7~ROgPERTY 7F{E DATE OFdTRPWSF~ER.SATfACH A COPY OF THOS DEED FOREREAL ESTATCE. DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST ( ExtxustoN lp App~ICAg~ TAXABLE VALUE 1 Chase Checking Account -Chase Premium Checking 887.06 100.000% 887.06 Acct #4290071300 Held in the Robert L. Brown and Donna A. Brown Revocable Llving Trust 2 Transamerica Life Insurance Company -Annuity 73,697.52 100.000°h 73,697.52 #02CBT92985 held in the Robert L. Brown and Donna A. Brown Revocable Living Trust 3 USAA Financial Services -Mutual Funds held in the 601.60 100.000% 601.60 Robert L Brown and Donna A Brown Revocable Living Trust TOTAL (Also enter on Line 7, Recapitulation) I 75,186.18 (If more space is needed, additlonel pages of the same size) Copyright (c) 2002 form software ony The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) R~1/-1161 p(r t10.OB) CpMl~l~.(i~4~ANIA ESTATE OF FILE NUMBER Brown, Robert L _ 21-12-0427 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT A, FUNERAL EXPENSES: See continuation schedule(s) attached B. I ADMINISTRATIVE COSTS: t. Personal Representative's Commissions Name of Personal Representative(s) 3,000.00 Street Address City State Zio YeaNsl Commission paid p, Attorney's Fees Tucker Arensberg, P.C. 10,000.00 3. Family F~cemption: (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 323.50 5. Accountant's Fees 250.00 6. Tax Retum Proparer's Fees 7. Other Administrative Costs 104.00 See continuation schedule(s) attached TOTAL (Also enter on line 8, Recapitulation) 13,677.50 SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Copyright (c) 2009 form software ony The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 1 D-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Brown, Robert L 21-12-0427 ITEM DESCRIPTION AMOUNT NUMBER Funeral Exp~,~$ 1 Cremation 3,000.00 H-A 3,000.00 Other Administrative Costs 2 State of California -Health and Human Services Dept -Certified Copies of Death Certificates 70.00 for Linda Lee Brown 3 State of Hawaii -Dept of Health -Certified Copies of Death Certificates for Robert D. Brown 34.00 H-67 704.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-0612 f7(~ (*@-0e) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, ~ LIENS . cowaarrv~xTtl of rennsr~vwu~ IltlfRrMWCE TAX RE71AtN RE61neM DECEDENr ESTATE OF FILE NUMBER Brown, Robert L 21-12-0427 Report dstde Ineuned by Me deCedeM prior to dseM Met ramelnad unpdd N tlw date or daeM, Indudinp unnMrDUresd medkel s~smee. (If mole apace is needed. additlwlal papas of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Fonn PA-1500 Schedule I (Rev. 12-08) GUMMVryriLAL t h VY vinVirv)P1 - ~,Ln I ,rTa.w T ~ yr v~Jr, n ~ DEPARTMENT OF HEALTH -DIVISION OF VITAL RECORDS -RICHMOND 3~ a g L S ~'E § a' ~_~ a s 3 b Q 9 x ~Fz 6 O 3 r- _ E m a V~ FOR DIVISION OF REGISTRATION AREA NUMBQi CFAi1FN'.A~ NUMBER 1 l ~ STATE FlLE NUMBER VfTAL RECORDS ~ , I DECmENT t . FULL NAME (Mq (mlddla) NY) 2 SIX mYa IrWa op orsEDExr Robert Lawrence Brown ~ ^ S. DATE OF PnW (day) Marl {. AQE IF UNDER i VEAR E UNDER 1 DAY _ ____ __ S GATE OF (mo.) (daR ryxr) BIRTH ~ 6. WAS D~®ENi n, Ym EVER WU 3 ___ Nov , 7 , 2 01 1 8 9 I ""~°" ' d.Y. ' ~"' ' '""""' S e t 19 ,19 2 2 . . A1°"m FORCE' li7 C PLACE OF 7. NA/AE OF HOSPITAL OR N13TiTIJUON OF OEATN p nma, ao Yml 1' OY Pat B. COUNTY OF DEATH In hdaparYaM eily, Maw blank) OFJITH I DOA Emr Rm Inpatlrd Mary Washington Hospital ' ^ ^ ~7 0. CRY OR TOWN OF DEATH ~ ~ cMy a Mrn 9 ro 7 10. STREET ADDRESS OR RT. NO. OF PUCE OF DEATH Fredericksburg ® ^ 1001 Sam 'Perry Blvd USUAL 11. STATE (OR FOREIGN COUtliNY) OF DECEDFIITS RESDENCE 12 COUNTY OF DECFDH~TT'~ RESIDENCE (B bGpandrH eby, lam bbnlQ ~~ lvania ~ ~ nns P Cumberland DFQF NT y e 11 CRY OR TOWN OF RE9®ENCE kuWa cSY a brrt Ilmba7 u. STREET ADIXiE53 OR RT. NO. OF RESIDENCE I 21P CODE ~ ~ Camp Hill ^ ~ 511 Penn .Ayr Road 117011 PEIiSOMAL 7S NAME OF DECEDENTS' FATHER, 76 MNOEN NAME OF DECWEHT'9 MQRIER DATA OF ~ Lillian Hanson nce Brown Cl DECEDH(f are tT. MCE OF DECEDEM 13 OF HISPANIC ORNiIN7 II yn, apaelyCtLan. Maxkan. - ' 19. EDUCA7,ON tsp.Yy any hiShwl vrada emnplabd) tit Y P H ~ 5 + ua e eM, e .. ^ ® h n. , Eamantry/SamrYary 16,21 cm•tlani ers .) ite W ' 10. CITDEN OF WHAT COUNTRY 21. BIRTHPLACE (a1W m wunlP/) y2 NEVER MARRIED ^ ONORCED ^ 22. ~ a0rareW lama WIDOWED, NAME OF SPOUSE - . U. S . A. Illinois MARRIED ^ wlDOw®® Donna Ann Brown 2i tkJCL1L SECURITY NUMBER 21 USUAL OR UST OCCUPATION 20. qND OF BUSINESS OR INDUSTRY 27.INFORMANT • OR SOURCE OF INFORMATION • REUTIONSHIP He th Ed. & Federal Amy Brown-Daughter 329-16-6153 2L PART L ENr lti dbaaaati kt)ulaa~ er mmplrathu IhY Dosed tln daalh Oo Ml rtlr W mode d dyinS. such as ardue a nrpkYary anat. ahodt, ar Iwd 1Yua. SREFiVAI BEf WF8 CAUSE OF DEATH IJY only ana taa an rd kn. , ' ONSET ND DEATH ~ ~a ` ~~ C~/L'rld~~l~ MMlWATE CAUSE (RnY dlaaaa or W _~ T OUE TO P7 AS A CONSEQUENCE OFk oondMOn in ~~) PHYSICIAN: ~ ~ASe C~Trt~ . t . L Z ~l ~'~ 4-. ~ ~~ sRN^dVr tin oandNOna, B rn, btlnp PA b ImmadlYa ora Fnbr UNDtU1LYMO DUE 1a (OR AS A CONSEW ENCE OF} ' cy~ CAUSE (DMaea ar In)wy thY kdtlWd (11~n 211 aM ntbm hoW aMMs tawltllq b daYh) LAST copies b hntrY Z PART S. Olhar ral~ J candbma mntrlWtlnq b Mad1 bN not rwdWlp N tM um7xlyln9 rasa Siwn In Part I. 2Ba. MITOPSYT yn no AUTHORQEO BY: dYacin r aoan o vo.rdMa aM O t ^ ^ ,r^ n ~ T~ 1,`.-n~_ ~/`.,Y~, fly daennhatlan d ~ l'JWL f1 S 7eb. iF FEIAAIJ; WAS THERE A PREGNANCY 2B , f pRERNAL CAUSE, R WAS 2b. DESCR,BE HOW WJURY RELATIND TO DEATH M[D F IN PAST a MONTHS? Nlamm' ^ r WNTM1IUnNG ^ NOTES ^ ^ unknwm ^ t0 wine of tNMrn no -P"'°"°° ""° t ~ TDAE OF MNURY (ma) (dyq (yarl let. INJURY OCCURRED f UR~1bom .~ . 1 ~h. (mY R ~1 (eounM (~ ZeF ~~ O bM a lnditalad,a t7 ' a v abb M Prt t ~. whW net whW ^ ^ I ~ = P.M. Y wok Y wok 1 d hd ~>.~ ~- ~ peaYbla. To 1ha bW d my bgwbd9a. daaN eceumd Y fa.ma (pm) m lti dau and plain and kem tha tamap) sbM _____ ___________________ ___ ___ ___ _ ________ _ T~_--____l___________ E ~ ~~ ----'__ i ll ~Eq\ ,\ N R \ ~ -^-------------i-- -F----------------' -------------------------------------- - - ' NAME OF ATTENDMO PHYSICIAN (Typo a Rlnlf I ADDRE59 OF ATTENDIND PHYSICIA Dr. Wa land Marks '1001 Sam Perr Blvd FSur VA 22 FU11®IAL 2S. BURIAL tiOAOVAL CRE]MTION 20. PLACE puma d eamaury a oemaety) (eAy a oaaAy) IYa O1~iOR µ`ETD. Mercer Crematory, Fredericksburg, VA ^ ^ „• (SIa,+..dbn.,.1d~.~rnrp.,r,b,aw1~ «ro ,o",~~ °'"q:'ound & Sons Funeral CHap ~ LSERVN:E LICENSEE/NEXT DFq W I WN RLtiISTRAR 22- ( d DATE RECORD. ~~ ~ 1 I ~ Tj a F~ 9 $S lj C E7 RESERVED FOR REO13'TRAR'S USE This is to certify that this is a true and correct reproduction of the original record filed with the Fredericksburg Department of Health, Fredericksburg, Virginia. ~~ D e I sued ~. ~~ ~~ y Deputy Register ' VOID lF ALTERED OR DOES NOT BEAR IIVIPRESSED SEAL OR REGISTRAR SIGNATURE ,. REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA CERTIFICATE OF GRANT OF LETTERS No . 2012- 00427 PA No . 21- 12- 0427 Estate Of : ROBERT L BROWN (Fast, Middle, Lard Late Of: HAMPDEN TOWNSHIP CUMBERLAND COUNTY Deceased Social Security No: 329-16-6153 WHEREAS, on the 13th day of April 2012 an instrument dated August 11th 1999 was admitted to probate as the last will of ROBERT L BROWN /First Middle, Last1 late of HAMPDEN TOWNSH/P, CUMBERLAND County, who died on the 7th day of November 2011 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters .TESTAMENTARY to: AMY E BROWN who has duly qualified as EXECUTOR(R/X1 and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 13th-day of April 2012. **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) Last Will & Testament I; ROBERT LAWRENCE BROWN, a resident of?.LAMO, California, hereby.declaze this to be my Last Will and Testament, and I expressly revoke all Wills, including codicils, which I have previously made. ARTICLE 1 I give the entire residue of my estate to the trustee then in office under that trust designated as "The BROWN Revocable Living Trust", establishedrs•- t + -, 1999, of which I am the settlor and trustee. I direct that the residue of my estate shall be added to, administered, and distributed as part of that trust, according to the terms of the trust and any amendment made to it before my death. To the extent permitted by law, it is not my intent to create a separate trust by this will or to subject the trust or the property added to it by this will to the jurisdiction of the probate court. ARTICLE 2 If the disposition in Article 1, above, is inoperative or is invalid for any reason, or if the trust referred to in Article 1, above, fails or is revoked, I incorporate herein by reference the terms of that trust, as executed on this date, without giving effect to any amendments made subsequently, and I bequeath and devise the residue of my estate to the trustee named in the trust as trustee, to be held, administered, and distributed as provided in said trust instrument. ARTICLE 3 I hereby nominate DONNA A. BROWN to be the Executor of this Will. In the event that DONNA A. BROWN is unable to serve or declines to serve as the Executor of this Will, I hereby nominate LINDA LEE BROWN, ROBERT DONALD BROWN, AMY ELIZABETH LANE as First Alternate Executor. The Executor shall have full power and authority to carry out the provisions of this Will, including the power to manage and operate during the probate of my estate any property and any business belonging to my estate. The Executor shall serve without bond. Signed on ~~&• %% ! 4 r!q , at PLEASANT HILL, California. n F~•'; ~ ~ ~ O ~~ ~^ C'!~`L.-- i~ l~''it~?/e~e._ s"a;~ Iy~L~F~KL :-~ ~~ ~ ' -7 ROBERT LAWRENCE BROWN ~"' ~7 T` -` ` '''~' ' ~ _~ ,7nO ~i ~ .r; t , ~'~• TI D y ~ '_~ ~ ~ .__ :-n ~ ~~ c..; n The Revocable Ltviug Trust of ROBERT LAWRENCE BROWN and DONNA A. BROWN: Wtll -Page 1 DECLARATION OF WITNESSES On the date written.below, ROBERT LAWRENCE BROWN declazed to us, the undersigned, that this instrument; including the page signed~by~us as witnesses, was the Will of ROBERT LAWRENCE BROWN (hereafter "Testator") who requested us to act as witnesses to it. Testator thereupon signed this Will in our presence, all of us being present at the same time. We now, at Testator's request, in Testator's presence and in the presence of each other, subscribe our names as witnesses. We declaze under penalty of perjury under the laws of the State of California, that the foregoing is true and correct and that the Testator and Witnesses were all over the age of 18 yeazs old. This declaration was executed on AUG 1 11999 , at PLEASANT HILL, California. Witn s Signature Q!?~TM Al. i91~M9 Witness~~~e AVe. ROSevllle, CA 95678 Witness Address Signature i~08ERT C. Witness Name (Printed) 518 Riverside Ave. Roseville, CA 95678 Witness Address The Revocabie Living Trust of ROBERT LAWRENCE BROWN and DONNA A. BROWN: Wiil -Page Z SELF-PROVED AFFIDAVIT The State of California ;County Of ~QNTRA COSTc'~ I, ROBERT LAWRENCE BROWN (Testator), and '~~'~~ A° ~~~ and ~~~ ~• ~~~~~~'~~ (Witnesses), respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as the testator's last will, that the testator signed it willingly or directed another to sign it for the testator, that it was executed as a free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as witnesses, and that to the best of their knowledge the testator and all witnesses were at the time 18 or more years of age, of sound mind and memory. We believe that this Will was not procured by duress, menace, fraud, constraint or undue influence. We declare under penalty of prejury under the laws of the State of California, that the forgoing is true and correct. This is my Will. I ask the persons who sign below to be my witnesses. ROBERT LAWRENCE B OWN, Testator Witn~s Signature E1.17A~ 1h- ~ Witness Name (Printed) c ~~ Thiess Signature RO~RT C. HEIWIIING Witness Name (Printed) The Revocable L[viug Trust of ROBERT LAWRENCE BROWN and DONNA A. BROWN: Witl -Page 3 The BROWN Revocable Living Trust ARTICLE 1 Declaration of Trust ~ f~' Establishment of Revocable Living Trust: ROBERT LAWRENCE BROWN and DONNA A. BROWN, husband and wife, establish with this instrument a revocable living trust. ROBERT LAWRENCE BROWN and DONNA A. BROWN will transfer to the trustee the property described below as the "Trust Estate" as well as the property listed herein on the "Schedule of Trust Assets." The term "settlor" May refer to ROBERT LAWRENCE BROWN and DONNA A. BROWN, either jointly or severally, with reference to the separate and community property trusts described herein. i ~ Date Established: For convenient reference and coordination with the last wills and testaments '~ of ROBERT LAWRENCE BROWN and DONNA A. BROWN, the date of establishment of this revocable living trust is a~c~ : ~ t , 1999. Remainder Beneficiaries: At the death of the surviving spouse, the trustee shall distribute the ~~ trust estate to the following beneficiaries of "The BROWN Revocable Living Trust": LINDA `" LEE BROWN, 8/21/48, ROBERT DONALD BROWN, 5/5/51, and AMY ELIZABETH LANE, 9/12/65. .~~ 's ,Community Property Status: Any community properly of ROBERT LAWRENCE BROWN and DONNA A. BROWN transferred to the trust shall remain community property after its transfer and shall be called the "community trust estate." If the settlors transfer property to the trust which they own together as tenants by the entireties or as joint tenants with right of survivorship, it shall be deemed that the settlors first severed the tenancy by the entireties or joint tenancy and then that each settlor solely and independently conveyed his or her separate, undivided one-half (1/2) interest in such property to the trust. All of such property shall be separately administered within the trust estate and shall be called the "COr~IlVIIJNITY TRUST ESTATE." Each settlor shall have aone-half (1/2) interest in the community trust estate. Further, ROBERT LAWRENCE BROWN and DONNA A. BROWN, acting together shall have the power to convey, encumber, or otherwise dispose of the community property. r-Separate Property Status: Either ROBERT LAWRENCE BROWNS or DONNA A. ~~ ~~BROWNs separate property transferred to the trust shall be called the "separate trust estate" of ROBERT LAWRENCE BROWN or DONNA A. BROWN with reference to the contributing settlor. ~~ Lifetime Beneficiaries: The trustee shall hold, administer, and distribute all trust property `..::allocated to trust for the benefit of ROBERT LAWRENCE BROWN and DONNA A. BROWN, during their joint lives. z z_ The Revonbie Llhug Trust oiROBERT LAWRENCE BROWN and DONNA A. BROWN: Cluing Trust -Page 1 Community Property -Income and Principal (Broad Standard): The trustee may utilize as. much of the net income of the community trust estate as necessary for the beneficiary's health, education, support, comfort, welfare, or happiness to maintain the beneficiary's accustomed manner of living. Any net income not so distributed shall be added to principal. If the trustee considers the commuity income insufficient, the trustee may utilize for the beneficiary's benefit as much of the principal from the community trust estate as necessary for their health, education, support, comfort, welfaze, or happiness to maintain the beneficiary's accustomed manner of living. Separate Property -Income and Principal (Broad Standard): The trustee may utilize for the benefit of the beneficiary as much of the income from the separate trust estates as is necessary for the beneficiary's health, education, support, comfort, welfare, or happiness to maintain the beneficiary's accustomed manner of living. Any net income not so distributed shall be added to principal. If the trustee considers the separate income insufficient, the trustee may utilize for the benefit of the beneficiary as much of the principal of the separate trust estate as the trustee considers necessary for the beneficiary's health, education, support, comfort, welfaze, or happiness to maintain the beneficiary's accustomed manner of living. Payments: ROBERT LAWRENCE BROWN and DONNA A. BROWN may at any time pay single sums or periodic payments out of the community trust estate to any person or organization. The settlor who has contributed separate property may act as trustee to pay single sums or periodic payments out of that settlor's separate trust estate to any other person or organization. Additionally, a settlor's conservator upon appropriate court order may exercise this power for payments qualifying for the federal gift tax annual donee exclusion. Revocation and Amendment: During the joint lives of ROBERT LAWRENCE BROWN and DONNA A. BROWN, either or both settlors may revoke or amend the community trust estate in whole or in part by a written document. Moreover, the powers of ROBERT LAWRENCE BROWN and DONNA A. BROWN to revoke or amend this trust are personal to them, and no guardian, conservator, or other person shall exercise them. Simultaneous Death: Unless the trust instrument provides otherwise, if ROBERT LAWRENCE BROWN and DONNA A. BROWN die and there is no sufficient evidence that they died other than simultaneously, it shall be conclusively presumed that DONNA A. BROWN survived ROBERT LAWRENCE BROWN. If any other person named in this instrument fails to survive a settlor for 30 days, for all purposes of this instrument that person shall be considered to have predeceased the settlor. Instructions at First Spouse's Death: The first of ROBERT LAWRENCE BROWN and DONNA A. BROWN to die shall be the "deceased spouse," and the survivor the "surviving spouse." At the death of the deceased spouse but before the trust assets are allocated, the trustee shall be empowered, in the trustee's reasonable discretion, to pay from the trust estate the deceased spouse's debts, last illness and funeral costs, and expenses of administration for this trust. z_ z The RevonWe Living Trust otROBERT LAWRENCE BROWN and DONNA A. BROWN: Lfring Trott -Page 2 Allocation of Property -Marital Exemption Trust: At the deceased spouse's death, the trustee shall allocate the deceased spouse's interest in the community trust estate and the deceased spouse's sepazate trust estate to the Mrtital Exemption Trust. Allocation of Property -Surviving Spouse's Trust: At the deceased spouse's death, the trustee shall allocate the surviving spouse's interest in the community trust estate and the surviving spouse's separate trust estate to the Surviving Spouse's Trust. Revocation: After the allocation of the trust estate, the surviving spouse may revoke and amend the Surviving Spouse's Trust. All other trusts, if any, shall become irrevocable and nonamendable. z :_ The Revocable LhAng Trust of ROBERT LAWRENCE BROWN and DONNA A. BROWN: LivingTreat -Page 3 ARTICLE 2 Surviving Spouse's Trust Surviving Spouse's Trust Beneficiary: The trustee shall hold, administer, and distribute all properly allocated to this trust for the benefit of the surviving spouse. Trust Property -Income and Principal (Broad Standard): The trustee shall pay to or for the beneficiary as much of the net income as the trustee considers necessary for the beneficiary's health, education, support, comfort, welfare, or happiness to maintain at a minimum the beneficiary's accustomed manner of living. The trustee shall add to principal any net income not so distributed. If the trustee considers the income insufficient, the trustee shall pay to or for the beneficiary as much of the principal as is reasonably necessary for the beneficiary's health, education, support, comfort, welfare, or happiness to maintain at a m;*+;mum the beneficiary's accustomed manner of living. General Power of Appointment (Broad Standard): At any time during the surviving spouse's life, the trustee shall distribute all or any part of the trust, including accrued income and undistributed income, to such one or more persons and entities, including the surviving spouse or the surviving spouse's estate, and on such terms and conditions, outright, in trust, or by creating further powers of appointment, as the surviving spouse shall request. On the death of the surviving spouse, the trustee shall distribute the remainder, if any, of the trust, including accrued income and undistributed income to such one or more persons and entities, including the surviving spouse's estate, and on such terms and conditions, either outright, intrust, or by creating fiuther powers of appointment as the surviving spouse shall appoint by a valid instrument or lifetime document that was executed after the deceased spouse's death and specifically refers to this power of appointment. If the surviving spouse does not effectively appoint all the trust estate, the trustee shall distribute such property according to the distribution provisions below. Expenses and Taxes: At the surviving spouse's death, the trustee, in the trustee's reasonable discretion, may pay the expenses of the surviving spouse's last illness and funeral, other obligations incurred for the surviving spouse's support, and any estate or inheritance taxes arising by reason of the surviving spouse's death from either income or principal of this trust. Distribution -Outright to Individual Beneficiaries, Surviving and Deceased Spouses' Collateral Heirs: At the surviving spouse's death, the trustee shall distribute the remaining trust estate to the following, share and share alike by right of representation (per stirpes): LINDA LEE BROWN, 8/21/48 ROBERT DONALD BROWN, 5/5/51 AMY ELIZABETH LANE, 9/12/65 : :_ The Revocable Cluing Trust of ROBERT LAWRENCE BROWN aad DONNA A. BROWN: Cluing Treat -Page 4 If any beneficiary shall fail to survive ROBERT LAWRENCE BROWN and DONNA A. BROWN, the share of the trust estate allocated to such beneficiary shall be distributed fo his or her issue, then living, by right of representation. 'Issue' means all lineal descendants, with the relationship of pazent and child being determined under the California laws, then in effect, related to intestate succession. If no beneficiaries of ROBERT LAWRENCE BROWN and DONNA A. BROWN exist, the trustee shall give half the remainder to the deceased spouse's heirs and half to the surviving spouse's heirs, their identities and shares to be determined under California law in effect on the date of execution of this instrument relating to succession of separate property that was not acquired from a parent, grandpazent, or previously deceased spouse. z_ z_ The Revonble Living Trod of ROBERT LAWRENCE BROWN and DONNA A. BROWN: Living Trad -Page 5 ARTICLE 3 Marital Exemption Trust Marital Exemption Trost Beneficiaries: The trustee shall hold, administer, and distribute all property allocated to this trust for the benefit of the survivor of ROBERT LAWRENCE BROWN and DONNA A. BROWN, as the primary income and principal beneficiary, and, at the surviving spouse's death, to the named remainder beneficiaries of ROBERT LAWRENCE .,p-. BROWN and DONNA A. BROWN, respectively. Federal Tax I.D. Number: .~,_~ Trost Property -Income and Principal (Ascertainable Standard): The trustee shall pay to or for the income beneficiary as much of the net income as is necessary for the income beneficiary's health, education, or support to maintain the income beneficiary's accustomed manner of living. The trustee shall add to principal any net income not so distributed. If the trustee considers the income insufficient, the trustee shall pay to or..for the principal beneficiary as much of the principal as is necessary for the principal beneficiary's health, education, or support to maintain the principal beneficiary's accustomed manner of living. Distribution of Disclaimed Trost Interest: If the surviving spouse, as primary beneficiary disclaims all of the beneficial interest in all or any portion of this trust, the trustee shall distribute the trust, or that portion of the trust corresponding to the disclaimed interest, according to the distribution provisions-below. ,~~'-` Distribution -Outright to Individual Beneficiaries, Surviving and Deceased Spouses' ,-Collateral Heirs:. At the surviving spouse's death, the trustee shall distribute the remaining trust estate to the following, shaze and shaze alike by right of representation (per stirpes): LINDA LEE BROWN, 8/21/48 ROBERT DONALD BROWN, 5/5/51 AMY ELIZABETH LANE, 9/12/65 If any beneficiary shall fail to survive ROBERT LAWRENCE BROWN and DONNA A. BROWN, the share of the trust estate allocated to such beneficiary shall be distributed to his or her issue, then living, by right of representation. 'Issue' means all lineal descendants, with the relationship of parent and child being determined under the California laws, then in effect, related to intestate succession. If no beneficiaries of ROBERT LAWRENCE BROWN and DONNA A. BROWN exist, the trustee shall give half the remainder to the deceased spouse's heirs and half to the surviving spouse's heirs, their identities and shares to be determined under California law in effect on the date of execution of this instrument relating to succession of separate property that was not acquired from a parent, grandparent, or previously deceased spouse. x_ :_ The Revocable Living Truat o[ROBERT LAWRENCE BROWN aad DONNA A. BROR'N: Cluing Trurt -Page 6 ARTICLE 4 Trastee Powers & Duties Nomination of Trustees for All Trusts: For all trusts under this instrument, the trustee and successor trustees shall be those persons named below. Each successor trustee shall serve in the order designated if the prior trustee fails to qualify or ceases to act. Initial Trustees: ROBERT LAWRENCE BROWN and DONNA A. BROWN or the survivor thereof; Successors: Settlors' children, LINDA LEE BROWN, ROBERT DONALD BROWN & AMY ELIZABETH LANE, as first co-successors. Should any of the above be unable or unwilling to serve as trustees, then the other successors shall serve jointly or solely as situations may require. Any trustee, whether individual, co-trustee, or appointed May: Appoint a co-trustee, individual or corporate. Such appointments shall supersede any successor trustee designated in this instrument. 2. Allocate duties between those serving by a written agreement and concurrence by a majority of the adult income and principal beneficiaries. After such delegation, any one trustee may unilaterally revoke such delegation at will and without cause by written notice to the other trustees and adult income and principal beneficiaries. 3. Resign at any time from any trust under this instrument. The resigning trustee shall give written notice of the resignation by personal delivery or registered mail to all current income beneficiaries. The resignation shall be effective on the qualification of a designated successor trustee. The designated successor trustee shall act as trustee on acceptance of the appointment. 4. Delegate temporarily to a co-trustee or successor trustee all or any of his or her powers during temporary vacation periods or other absences from the State of California. The individual trustee shall exercise this power of delegation by written notice to the co-trustee specifying the powers delegated. This delegation shall terminate on delivery of written notice by the individual trustee to the co-trustee of termination of delegation. The individual trustee shall incur no liability to any beneficiary of the trust estate as a result of any actions taken or not taken within the scope of delegation during the period of delegation. 5. Pay itself reasonable compensation from the trust estate during each calendaz yeaz for all ordinary services and reasonable additional compensation for any extraordinary services, all without court order. ~-~ ~~ x_ The Revocable Living Trust of ROBERT LAWRENCE BROWN and DONNA A. BROWN: Living Trust -Page 7 6. Employ custodians, attorneys, accountants, investment advisers, corporate fiduciaries, or any other agents or advisers to assist the trustee in the administration of this trust and may rely on the advice given by these agents. The trustee shall pay reasonable compensation for all services performed by these agents from the trust estate out of either income or principal as the trustee in the trustee's reasonable discretion determines. These payments shall not decrease the compensation to which the trustee is entitled. 7. Accept as correct any accounting of trust assets made by any predecessor trustee. However, a successor trustee may institute any action or proceeding for the settlement of the accounts, acts, or omissions of any predecessor trustee. 8. Hold any property, including shares of the trustee's own stock, or to abandon any properly that the trustee receives or acquires. 9. Retain, purchase, or otherwise acquire unproductive property. 10. Manage, control, grant options on, sell (for cash or on deferred payments with or without security), convey, exchange, partition, divide, improve, and repair trust property. 11. Lease trust property for terms within or beyond the terms of the trust and for any purpose. 12. Invest and reinvest the trust estate in every kind of properly, real, personal, or mixed, and every kind of investment. 13. Exercise all the rights, powers, and privileges of an owner of the securities held in trust, including, but not by way of limitation, the power to vote, give proxies, and pay assessments; to participate in voting trusts and pooling agreements (whether or not extending beyond the term of the trust); to enter into shareholders' agreements; to consent to foreclosure, reorganizations, consolidations, merger liquidations, sales, and leases, and, incident to any such action, to deposit securities with and transfer title to any protective or other committee on such terms as the trustee may deem advisable; and to exercise or sell stock subscription or conversion rights. 14. Invest in mortgage participations, in security options, derivatives, margin purchases, short sales, in shares of investment trusts and regulated investment companies, including any under the control of any investment counsel employed by the trustee, in mutual funds, money market funds, and index funds that investors of prudence, discretion, and intelligence acquire for their own account. 15. Hold securities or other property in the trustee's name as trustee under this trust, or in the trustee's own name, or in the name of a nominee, or the trustee may hold securities unregistered in such condition that ownership will pass by delivery. 16. Carry, at the expense of the trust, insurance of such kinds and in such amounts as the trustee deems advisable to protect the trust estate against any damage or loss and to protect the trustee against liability with respect to third parties. : z_ The Revocable Living Trull of ROBERT LAWRENCE BROWN and DONNA A. BROWN: Living Tract -Page 8 17. Borrow money and encumber or hypothecate trust property. 18. Loan money to any person, including a trust beneficiary or the estate of a trust beneficiary, at prevailing interest rates and with or without security as the trustee deems advisable. 19. Purchase bonds either at a premium or at a discount. 20. Acquire and maintain life insurance policies on the life of any person, including a trust beneficiary, and to exercise all rights of ownership granted to such policies. 21. Purchase at less than par obligations of the United States of America that are redeemable at par in payment of any federal estate tax liability of a settlor in such amounts as the trustee deems advisable. 22. Take any action and to make any election to minimise the tax liabilities of any trust and its beneficiaries, to allocate the benefits among the various beneficiaries, and to make adjustments in the rights of any beneficiaries, or between the income and. principal accounts, to compensate for the consequences of any tax election or any investment or administrative decision that the trustee believes has had the effect of directly or indirectly preferring one beneficiary or group of beneficiaries over others. 23. Pay from the trust estate, and to allocate between income and principal, any death taxes to the extent that such taxes aze attributable to the trust estate or any part of it (calculated at the average rates applicable to such tax). 24. Pay the last illness expenses, funeral expenses, and other obligations incurred for the beneficiary's support from the income or principal of the beneficiary's trust. 25. Make the division and distribution of trust property, when required to divide such property into shazes, in identical interests, in kind, or partly in kind and partly in money, prorata or nonprorata. Also, the trustee may make such sales of the trust property as the trustee deems necessary to accommodate such distributions. 26. Conduct all financial transactions with any institution holding accounts in the name of Trustors to the same extent as Trustors when they were able to do so. Any trustee, whether individual, co-trustee, or appointed shall: 1. Determine all matters with respect to what is principal and income of the trust estate and the apportionment and allocation of receipts and expenses between these accounts by the provisions of the California law from time to time existing. When this instrument or such Act does not provide, the trustee, in the trustee's reasonable discretion, shall determine the characterization. 2. Prorate all taxes and current expenses among successive beneficiaries over the period to which they relate on a daily basis. i_ :_ The Revocable Cluing Trurt of ROBERT LAWRENCE BROWN and DONNA A. BROWN: Living Trurt - Ptge 9 3. Not be required to physically segregate or divide assets among the various trusts, except on the termination of any of the trusts. However, the trustee shall keep separate accounts for the separate undivided interests, and the trust may hold undivided interests in the same assets. 4. Consider and attempt to equalize, insofar as practicable, the aggregate income tax basis of assets distributed to the various beneficiaries. Any such determination by the trustee shall bind all parties in interest. 5. Delay outright distribution of any minor beneficiary's interest in a trust by continuing in a separate trust such minor's share, subject to any trustee discretion to terminate a small trust or court-ordered termination. The trustee shall add all income to principal and pay to or for the benefit of the minor beneficiary as much of the trust estate as is necessary for the minor beneficiary's health, education, support, or maintenance in the minor beneficiary's accustomed manner of living after taking into account the minor beneficiary's other income and resources known to the trustee and reasonably available for that purpose. When the minor beneficiary attains majority, the trustee shall distribute the trust estate to the beneficiary outright. If the minor beneficiary dies before distribution, the trustee shall distribute the trust estate to the beneficiary's estate. z_ x_ The Revocable Living Trust of ROBERT LAWRENCE BROWN and DONNA A. BROWN: Living Truat -Page 10 ARTICLE 5 Trast Administration Provisions The following additional trust provisions shall apply under this instrument. Spendthrift Provision: No beneficiary shall anticipate, assign, encumber, or subject to any creditor's claim or to legal process any interest in principal or income before its actual receipt by any beneficiary. The beneficial and legal interests in this trust, its principal, and its income shall be free from interference or control of any beneficiary's creditor and shall not be subject to claims of any such creditor~or liable to attachment, execution, banl~uptcy, or other process of law. Perpetuities Savings Clause -Surviving Spouse and Descendants: All trusts created by this instrument or by the exercise of any power of appointment shall terminate twenty-one (21) yeazs after the death of the surviving spouse and of the descendants of ROBERT LAWRENCE BROWN and DONNA A. BROWN living at the surviving spouse's death. The trustee shall distribute the principal and undistributed income of a terminated trust to the then-living income beneficiaries of that trust in the same proportion that the beneficiaries aze entitled to receive income when the trust terminates. At the time of such termination, if the trust does not fix the rights to income, the trustee shall distribute the trust by right of representation to the persons who, in the trustee's reasonable discretion, are entitled to receive trust payments. Disclaimer of Administrative Powers: The trustee may disclaim, release, or restrict the scope of any power held in connection with any trust, including any administrative power, whether such power is expressly granted or implied by law, by a written instrument specifying the power to be disclaimed, released, or restricted and the nature of any such restriction. Trustee Powers -Fiduciary Role: The trustee shall exercise all of the powers in the trustee's fiduciary capacity and only in such capacity. Further, the trustee shall have no power to enlazge or shift any of the beneficial interests under any trust except as an incidental consequence of the dischazge of the trustee's fiduciary duties and shall not make any distribution that discharges any beneficiary's legal obligations of support. Compromise Claims: The trustee shall have the power to compromise, submit to azbitration, abandon, or otherwise adjust any claims or litigation against or in favor of the trust. Litigation: The trustee shall have the power to commence or defend litigation with respect to the trust estate, as the trustee may deem advisable, at the expense of the trust. Conflicting Claims and Withholding Payment: On the occurrence of any event requiring the trustee to divide, segregate, or distribute the trust property, the trustee may delay, without the payment of interest, the division, segregation, or distribution of all or any part of such property for such period of time as may be necessary to ascertain and provide for any such contingent liability. However, this delay shall not affect the vesting of any interests or the accrual and payment of trust income to any beneficiary. z_ z_ The Revonble Living Trust of ROBERT LAR'RENt:E BROWN and DONNA A. BROWN: Living Treat -Page 11 Trustee. Powers Survive: All powers, duties, and immunities of the trustee shall continue after termination of any trust and until the trustee has made actual distribution of the property of such trust. California Law Governs: California law shall govern the validity, construction, interpretation, and administration of all trusts under this instrument. If any trust created by this instrument is administered outside California, a court with jurisdiction over the trustee of the trust may order that the law of that state govern the trust, as long as the change of governing law does not adversely affect the interests of any trust beneficiary. No Contract for Disposition of Trust: No settlor has made any agreement (other than this instrument) controlling the disposition of the trust estate, and the provisions of this trust shall not lie read as evidence of any such agreement. Appointment of Trustee: If all designated trustees fail to qualify or cease to act, a court of competent jurisdiction shall appoint a trustee or co-trustees, individual or corporate, after consideration of the preference of the current income beneficiaries of the trust. Individual Trustee's Disability -Successor Trustee Acts: If any individual trustee is unable to participate in trust activities because of illness, disability, or any other reason, the designated successor trustee may act as co-trustee during any such incapacity. In determining the disability of the individual trustee, the successor trustee may rely on written statements from two licensed physicians who have examined the trustee. In the absence of such a statement, the successor trustee shall petition the court having jurisdiction over this trust for authority to proceed as successor trustee. The successor trustee shall incur no liability to any beneficiary of the trust or to the replaced trustee as a result of any action taken under this provision. Trustee Differences -Individual v. Corporate -Individual Trustee Prevails: If, after consultation with each other, the trustees are unable to agree regarding any matter affecting the administration or distribution of the trust estate, the decision of the individual trustee shall govern. The individual trustee shall advise the corporate trustee in writing of its decision. The corporate trustee shall comply with any decision of the individual trustee and shall not be liable to any person for the actions of the trustees under their decision. In the event of individual trustees deadlock, then the beneficiaries shall decide and break the deadlock. The nonconsenting trustee shall not be liable for the results of such decisions. Action by Majority of Trustees -General: Any action taken by a majority of the trustees in office shall be binding on this trust, and third parties may rely on such action. The nonconsenting trustees shall not be liable for actions of the majority. Egcnlpatory Clause -All Trustees: No trustee shall be liable to any person interested in this trust for any act or default unless it results from the trustee's bad faith, willful misconduct, or gross negligence. Waiver of Bond: No trustee, including nonresidents, shall be required to post bond or security. z_ x_ The Revocable Living Trost of ROBERT LAR'RENCE BROWN and DONNA A. BROWN: Living Trost -Page 12 Small Trost Termination -Trustee Discretion: The trustee may determine, in its reasonable discretion, if the principal of the trust is uneconomical to administer. The trustee may then, in its reasonable discretion, (1) distribute the trust assets to the beneficiaries in proportion to their interests in income; (2) purchase and deliver to the income beneficiaries a restrictive savings account, certificate of deposit, annuity, or endowment; (3) distribute the trust assets to a custodian for the beneficiaries under the California law; or (4) distribute the trust assets as provided by law. On such distribution and delivery, the trust shall terminate. The trustee shall not be liable or responsible to any person for its action or for its failure or refusal at any time to terminate the trust as authorized in this paragraph. x_ z_ The Revonble Living Trust of ROBERT LAWRENCE BROWN and DONNA A. BROWN: Living Trurt -Page 13 ARTICLE 6 Contest, Disinheritance, Definitions No Contest -Contestant Disinherited: If any beneficiary in any manner, directly or indirectly, contests or attacks this instrument or any of its provisions, any shaze or interest in the trust given to that contesting beneficiary under this instrument is revoked and shall be disposed of in the same manner provided herein as if that contesting beneficiary had predeceased the settlor. Survivorship Requirement -Spouse, Beneficiaries: The surviving spouse must survive the deceased spouse for three (3) months before entitlement to all gifts from the deceased spouse. For all gifts to other beneficiaries, the beneficiary must survive the donor-settlor for thirty (30) days before entitlement to such gifts. Definitions -Trust: As used in this instrument, the terms are defined as follows: "Descendants" shall mean lineal descendants in any degree of the ancestor designated and shall include persons adopted during minority. "Brothers and sisters" shall include half-brothers and half-sisters if those persons are lineal descendants of the settlor. "Trust," "trusts," and "trust estate" shall be interpreted in the singular or plural as the context indicates. "Corporate trustee" shall mean a trust company or a bank with trust powers authorized to act within the United States. "Education expenses" shall include the cost of elementary, secondary, college, university, postgraduate study, seminazs, individual or independent research or study, and travel or foreign study. The trustee may also consider the beneficiary's related living expenses to the extent they are reasonable. "Death taxes" shall include federal, foreign, state, and local estate and inheritance taxes, including penalties and interest, but not generation-skipping or special use valuation recapture taxes or marital deduction qualified terminable interest attribution. "Disclaimer" or "qualified disclaimer" has the same meaning that "qualified disclaimer" has under the Internal Revenue Code and supporting regulations. The masculine, feminine, or neuter gender and the singular or plural number:shall each include the others whenever the context indicates. z_ z_ The Revocable Living Trust of ROBERT LAWRENCE BROWN and DONNA A. BROWN: Living Truat -Page 14 "Beneficiary's other resources" shall include the beneficiary's employable skills and a third party's support obligations. "Primary beneficiary" is a beneficiary whose interests and needs the trustee shall consider to be paramount over the other designated beneficiaries in the class. Clause headings are for reading convenience and shall be disregarded when construing this instrument. z_ z The Revocable Living Trutt of ROBERT LAWRENCE BROWN and DONNA A. BROWN: Living Trust -Page 15 ARTICLE 7 Execution and Acknowledgment: Settlors Signature Clause - Settlors: ROBERT LAWRENCE BROWN and DONNA A. BROWN certify that ROBERT LAWRENCE BROWN and DONNA A. BROWN have read the foregoing Declaration of Trust and that it correctly states the terms and conditions under which the trustee is to hold, manage, and distribute the trust estate. Dated: AUG 11 ~ ~~~ ~!-__-- ROBERT LA CE BROWN, Settlor o ~~ r r~ 2 3P~w -J DONNA A. BROWN, Settlor Certificate Of Notary- Public County of CONTRA COSTA ,State of California On AUG 1 1 before me, ELIZABETH A. HENNING, personally appeared ROBERT LAWRENCE BROWN and DONNA A. BROWN, (or proved to me on the basis of satisfactory evidence) to be the persons whose names aze subscribed to the within instrument and aclmowledged they executed the same in their authorized capacity, and that by their signature on the instrument the persons or the entity upon behalf of which the persons acted, executed the instrument. WITNESS my hand and officials seal. ' Signature ~, 9~v (Seal) My Commissi n expires: Corrtrrdssiort ~ a 19003a filohaY t'wbtiC - CMfotnia Pier Ctxlri#y My CamRt. Expires Ju113.20G2 :_ x The Revonble Livlug Trust of ROBERT LAWRENCE BROWN and DONNA A. BROWN: Cluing Trust -Page 16 ARTICLE 8 Execution and Acknowledgment: Trustees Signature Clause -Trustees: ROBERT LAWRENCE BROWN and DONNA A. BROWN certify that ROBERT LAWRENCE BROWN and DONNA A. BROWN have read the foregoing Declaration of Trust and that it correctly states the terms and conditions under which the trustee is to hold, manage, and distribute the trust estate. Dated: AUG 111999 ROBERT LAWRENCE BROWN, Trustee DONNA A. BROWN, Trustee Certificate Of Notary Public County of CONTRA COSTA ,State of California On ~,UG 1 11991 before me, ELIZABETH A. HENNING, personally appeared ROBERT LAWRENCE BROWN and DONNA A. BROWN, or proved to me on the basis of satisfactory evidence) to be the persons whose names are subscribed to the within instrument and a,cltaowledged they executed the same in their authorized capacity, and that by their signature on the instalment the persons or the entity upon behalf of which the persons acted, executed the instrument. WITNESS my hand and official seal. (Seal) My ~~~~ ~~ ComrEdssicct 811YQ033 ~Pfpc~rCaourtM AAy Comm. F~res.ItA 13. ~1 z z_ The Revocable Living Trurt of ROBERT LAWRENCE BROWN and DONNA A. BROWN: Living Trust -Page 17 Abstract of Trust The Trust of ROBERT LAWRENCE BROWN and DONNA A. BROWN `Establishment of Revocable Living Trust: ROBERT LAWRENCE BROWN and DONNA A. BROWN, husband and wife, establish with this instrument a revocable living trust. ROBERT LAWRENCE BROWN and DONNA A. BROWN will transfer to the trustee the property described below as the "Trust Estate" as well the property listed herein on the "Schedule of Trust Assets." The term "settlor" may refer to ROBERT LAWRENCE BROWN and DONNA A. BROWN, either jointly or severally, with reference to the separate and community property trusts described herein. Date Established: For convenient reference and coordination with the last wills and testaments of ROBERT LAWRENC BROWN and DONNA A. BROWN, the date of establishment of this revocable living trust is ~~ 1 ~ . Remainder Beneficiaries: At the death of the surviving spouse, the trustee shall distribute the trust estate to the following beneficiaries of "The BROWN Revocable Living Trust": ~~ LINDA LEE BROWN, 8/21/48 ~~--% ROBERT DONALD BROWN, 5/5/51 AMY ELIZABETH LANE, 9/12/65 Community Property Status: Any community property of ROBERT LAWRENCE BROWN and DONNA A. BROWN transferred to the trust shall remain community property after its transfer and shall be called the "community trust estate." Further, ROBERT LAWRENCE BROWN and DONNA A. BROWN, acting together shall have the power to convey, encumber, or otherwise dispose of the community property. Separate Property Status: Either ROBERT LAWRENCE BROWNS or DONNA A. BROWNs separate property transferred to the trust shall be called the "separate trust estate" of ROBERT LAWRENCE BROWN or DONNA A. BROWN with reference to the contributing settlor. Nomination of Trustees for All Trusts: For all trusts under this instrument, the trustee and successor trustees shall be those persons named below. Each successor trustee shall serve in the order designated if the prior trustee fails to qualify or ceases to act. Initial Trustees: ROBERT LAWRENCE BROWN and DONNA A. BROWN or the survivor thereof. yF+ ~ Successors: Settlors' children, LINDA LEE BROWN, ROBERT DONALD BROWN & AMY `~ ELIZABETH LANE, first co-successors. The Revocable Living Trust of ROBERT LAWRENCE BROWN and DONNA A. BROWN: Abatrad of Trust -Pace 1 Any trastee, whether individual, co-trastee, or appointed may: 1. Appoint a co-trustee, individual or corporate. Such appointments shall supersede any successor trustee designated in this instrument. 2. Allocate duties between those serving by a written agreement and concurrence by a majority of the adult income and principal beneficiaries. After such delegation, any one trustee may unilaterally revoke such delegation at will and without cause by written notice to the other trustees and adult income and principal beneficiaries. 3. Resign at any time from any trust under this instrument. The resigning trustee shall give written notice of the resignation by personal delivery or registered mail to all current income beneficiaries. The resignation shall be effective on the qualification of a designated successor trustee. The designated successor trustee shall act as trustee on acceptance of the appointment. 4. Delegate temporarily to a co-trustee or successor trustee all or any of his or her powers during temporary vacation periods or other absences from the State of California. The individual trustee shall exercise this power of delegation by written notice to the co-trustee specifying the powers delegated. This delegation shall terminate on delivery of written notice by the individual trustee to the co-trustee of termination of delegation. The individual trustee shall incur no liability to any beneficiary of the trust estate as a result of any actions taken or not taken within the scope of delegation during the period of delegation. 5. Pay itself reasonable compensation from the trust estate during each calendar year for all ordinary services and reasonable additional compensation for any extraordinary services, all without court order. 6. Employ custodians, attorneys, accountants, investment advisers, corporate fiduciaries, or any other agents or advisers to assist the trustee in the administration of this trust and may rely on the advice given by these agents. The trustee shall pay reasonable compensation for all services performed by these agents from the trust estate out of either income or principal as the trustee in the trustee's reasonable discretion determines. These payments shall not decrease the compensation to which the trustee is entitled. 7. Accept as correct any accounting of trust assets made by any predecessor trustee. However, a successor trustee may institute any action or proceeding for the settlement of the accounts, acts, or omissions of any predecessor trustee. 8. Hold any property, including shares of the trustee's own stock, or to abandon any property that the trustee receives or acquires. 9. Retain, purchase, or otherwise acquire unproductive property. 10. Manage, control, grant options on, sell (for cash or on deferred payments with or without security), convey, exchange, partition, divide, improve, and repair trust property. The Revocable Livtng Trost of ROBERT LAWRENCE BROwN and DONNA A. BROWN: Abstract of Trust -Page 2 11. Lease trust property for terms within or beyond the terms of the trust and for any purpose. 12. Invest and reinvest the trust estate in every kind of property, real, personal, or mixed, and every kind of investment. 13. Exercise all the rights, powers, and privileges of an owner of the securities held in trust, including, but not by way of limitation, the power to vote, give proxies, and pay assessments; to participate in voting trusts and pooling agreements (whether or not extending beyond the term of the trust); to enter into shareholders' agreements; to consent to foreclosure, reorganizations, consolidations, merger liquidations, sales, and leases, and, incident to any such action, to deposit securities with and transfer title to any protective or other committee on such terms as the trustee may deem advisable; and to exercise or sell stock subscription or conversion rights. 14. Invest in mortgage participations, in shares of investment trusts and regulated investment companies, including any under the control of any investment counsel employed by the trustee, in mutual funds, money market funds, and index funds that investors of prudence, discretion, and intelligence acquire for their own account. 15. Hold securities or other property in the trustee's name as trustee under this trust, or in the trustee's own name, or in the name of a nominee, or the trustee may hold securities unregistered in such condition that ownership will pass by delivery. . 16. Carry, at the expense of the trust, insurance of such kinds and in such amounts as the trustee deems advisable to protect the trust estate against any damage or loss and to protect the trustee against liability with respect to third parties. 17. Borrow money and encumber or hypothecate trust property. 18. Loan money to any person, including a trust beneficiary or the estate of a trust beneficiary, at prevailing interest rates and with or without security as the trustee deems advisable. 19. Purchase bonds either at a premium or at a discount. 20. Acquire and maintain life insurance policies on the life of any person, including a trust beneficiary, and to exercise all rights of ownership granted to such policies. 21. Purchase at less than par obligations of the United States of America that are redeemable at par in payment of any federal estate tax liability of a settlor in such amounts as the trustee deems advisable. 22. Take any action and to make any election to m;n;m;~e the tax liabilities of any trust and its beneficiaries, to allocate the benefits among the various beneficiaries, and to make adjustments in the rights of any beneficiaries, or between the income and principal accounts, to compensate for the consequences of any tax election or any investment or administrative decision that the trustee believes has had the effect of directly or indirectly preferring one beneficiary or group of beneficiaries over others. The Revocable Living Trust of ROBERT LAWRENCE BROWN and DONNA A. BROWN: Abatnct of Trast -Page 3 23. Pay from the trust estate, and to allocate between income and principal, any death taxes to the extent that such taxes are attributable to the trust estate or any part of it (calculated at the average rates applicable to such tax). 24. Pay the last illness expenses, funeral expenses, and other obligations incurred for the beneficiary's support from the income or principal of the beneficiary's frost. 25. Make the division and distribution of trust property, when required to divide such property into shares, in identical interests, in kind, or partly in kind and partly in money, prorata or nonprorata. Also, the trustee may make such sales of the trust property as the trustee deems necessary to accommodate such distributions. 26. Conduct all financial transactions with any institution holding accounts in the name of Trustors to the same extent as Trustors when they were present. Any trustee, whether individual, co-trustee, or appointed shall: 1. Determine all matters with respect to what is principal and income of the trust estate and the apportionment and allocation of receipts and expenses between these accounts by the provisions of the California law from time to time existing. When this instrument or such Act does not provide, the trustee, in the trustee's reasonable discretion, shall determine the characterization. 2. Prorate all taxes and current expenses among successive beneficiaries over the period to which they relate on a daily basis. 3. Not be required to physically segregate or divide assets among the various trusts, except on the termination of any of the trusts. However, the trustee shall keep separate accounts for the separate undivided interests, and the trust may hold undivided interests in the same assets. 4. Consider and attempt to equalize, insofaz as practicable, the aggregate income tax basis of assets distributed to the various beneficiaries. Any such determination by the trustee shall bind all pazties in interest. 5. Delay outright distribution of any minor beneficiary's interest in a trust by continuing in a separate trust such minor's share, subject to any trustee discretion to terminate a small trust or court-ordered termination. The trustee shall add all income to principal and pay to or for the benefit of the minor beneficiary as much of the trust estate as is necessary for the minor beneficiary's health, education, support, or maintenance in the minor beneficiary's accustomed manner of living after taking into account the minor beneficiary's other income and resources known to the trustee and reasonably available for that purpose. When the minor beneficiary attains majority, the trustee shall distribute the trust estate to the beneficiary outright. If the minor beneficiary dies before distribution, the trustee shall distribute the trust estate to the beneficiary's estate. Signature Clause - Settlors: ROBERT LAWRENCE BROWN and DONNA A. BROWN The Revocable Ltv[ug Trust otROBERT LAWRENCE BROWN aad DONNA A. BROWN: Abstract of Trust -Page 4 certify that ROBERT LAWRENCE BROWN and DONNA A. BROWN have read the foregoing Declazation of Trust and that it correctly states the terms and conditions under which the trustee is to hold, manage, and distribute the trust estate. ROBERT LAWRENCE BROWN and DONNA A. BROWN approve the Declazation of Trust in all particulars and request that the settlors sign it. Dated: AUG 11 ~ ~~ AUG i i ~ isi~l .~~~ 1 ROBERT LAWRENCE BROWN, Settlor DONNA A. BROWN, Settlor Certificate Of Notary Public County of CONTRA COSTA ,State of California F~416 11 ~ On "tl 9 before me, ELIZABETH A. HENNING, personally appeazed.ROBERT LAWRENCE BROWN and DONNA A. BROWN, peF proved to me on the basis of satisfactory evidence) to be the persons whose names are subscribed to the within instrument and acknowledged they executed the same in their authorized capacity, and that by their signature on the instrument the persons or the entity upon behalf of which the persons acted, executed the instrument. WITNESS my hand and official seal. Signature My Commissi'n expires: (Seal) B1ih6E1'ttA.H8NN1t~IG I Comtnisskpt ~ 1190033 Platary P+~lic - CCtIfGRak1 placer County tvyCorrun, Exl7hes Jul 13. ~ The Revocable Living Trost of ROBERT LAWRENCE BROWN and DONNA A. BROWN: Abstract of Trost -Page 5 y8 43 '~`" Prepazed by: Heartland Settlement Company H5C100041 55 Commerce Drive Reading, PA 19610 Phone #: 610-478-1717 Return to: Robert L. Brown and Amy E. Lane 511 Penn Ayr Road Camp Hill, PA 17011 Premises: 511 Penn Ayr Road Hampden Township Cumberland County Parcel Number: 10-20-1850-022. THIS DEED made the (°~ ~4 day of BETWEEN r ~~~~~ uwiMUOiiiio o~a~~ ,2oio Michael R. Brower and Stacie R. Brower, husband and wife party(s) of the first part, hereinafter called GRANTOR(S), Robert L. Brown and Amy E. Lane AND party(s) of the second part, hereinafter called GRANTEE(S) VVITNF.SSETH that the said Grantor(s) for and in consideration of the sum of One Dollar ($1.00).and the other good and valuable consideration paid by the Grantee(s) to the said Grantor(s) at and before the signir~ and delivery of these presents, the receipt whereof is hereby aclmowledged, has granted, bargained, sold and conveyed and by these presents do grant, bargain, sell and convey unto the said Grantee(s), their heirs and assigns, the premises described in Fxkdbit "A" attached hereto and incorporated herein by reference: 511 Penn Ayr Road, Hampden Township, County of Cumberland, Commonwealth of Pennsylvania. TOGETHER with all buildings, improvements, woods, ways, right, liberties, privileges, hereditaments and appurtenances to the same belox~ir~, or in any wise appertaining and any reversions, remainders, rents, issues and profits thereof, and of every part and parcel thereof, including any interest specifically set forth on Exhibit "A", if any. And also all the estate, rights, title, interest, property, possession, claim and demand whatsoever, both in ]aw and equity, of the Grantor(s), of, in and to the same. TO HAVE AND TO HOLD the same premises and appurtenances hereby granted to the Grantee(s), their heirs, successors and assigns, to and for the only proper use, benefit and behoof of the said Grantee(s), their heirs, successors and assigns forever, under and subject to the conditions as set forth on Exhibit "A", if any. AND the said Grantor(s) hereby covenant and agree that the Grantor(s) will warrant specially the property hereby conveyed 1N ~j'11~$$ WHEREOF, the said Grantor(s) have hereunto set their hands and seals the day and year above written. Michael R. Brower Stacie R. Brower COMMONWEALTH OF PENNSYLVANIA) ~ ~~) ) SS. On this (,9~-- day of ~z~,.~a- 2010, before me, the undersigned officer, personally appeared Michael R Brower an~ Stacie R Brower, husband and wife personally known to me, or satisfactorily proven to be the person(s) described in and whose name(s) are subscribed to the foregoing instrument and acknowledged that he/she/they executed the same for the purposes therein contained. IN WITNESS V1~IEREOF, I hereunto set my hand and official seal. ~~ .Notary Public ~~ Nary Publk Paul G. J. YacoboMrs~~ Caint~. ' r 20, 2M ~ ~.:..~, M, of NohrNs COMMON1NEr...1 ~ '•~_i't.YA1±11A~ Nota;. PautG. J. Yacobows,:, . = • = • Spring Twp., Eierks G ~_ ~. ~ Commission Expires IVovem4i Msmbsr,Pon'nsylvaniaAssoc~. .~ ~~~• Exhibit "A" PROPERTY DESCRIPiZON HSC10004I ALL THAT CERTAIN tract or parcel of land situate in Hampden Township, Cumberland County Pennsylvania, bounded and described as follows to wit: BEGINNING at a point on the Eastern line of Penn Ayr Road which point is at the dividing line between Lots Nos. 98 and 99 on Plan of Lots hereinafter mentioned; thence South eighty-six degrees four minutes East and along the dividing lien between Lots Nos. 98 and 99 on Plan of Lots hereinafter mentioned, a distance of one hundred twenty (120) feet to a point at lands now or formerly of Howard C. Gale Development Co. Inc.; thence South three degrees fifty-six minutes West and along lands now or formerly of Howard C. Gale Development Co. Inc. a distance of sixty-six and eight hundredths (66.08) feet to a point at the dividing line between Lots Nos. 99 and 100 on Plan of Lots hereinafter mentioned; thence North eighty-two degrees eight minutes West and along the dividing line between Lots No. 99 and 100 on Plan of Lots hereinafter mentioned; thence North eighty-two degrees eight minutes /west and along the dividing lie between Lots Nos 99 and 100 on Plan of Lots hereinafter mentioned, a distance of one hundred fifteen and four hundredths (115.04) feet to a point on the Eastern line of Penn Ayr Road; thence Northwardly on a curve to the right whose radius is three hundred fifty (350) feet, an arc distance of seventy-two and eight hundredths (72.08) feet to a point; thence continuing along the Eastern line of Penn Ayr Road, North three degrees fifty-sis minutes East and along the Eastern line of Penn Ayr Road, a distance of eighteen and three hundredths (18.03) feet to a point, the point and place of beginning. BEING Lot no. 99 on Plan of Lots known as Part of Country Club Park which Plan is recorded in the Office of the Recorder of Deeds in and for Cumberland County in Plan Book 16 page 16. Having thereon erected the premises 511 Penn Ayr Road, Camp Hill, Pennsylvania. BEING PARCEL NUMBER 10-20-1850-022. BEING THE SAME PREMISES WHICH Lisa E, Paige, f/k/a Lisa E. Paige-Stone by Deed dated 9/11/08 and recorded 9/19/08 in the Recorder of Deeds Office Cumberland County PA in Instrument umber 200831864, granted and conveyed unto Michael R. Brower and Stacie R. Brower, husband and wife. ALTA Commihment Schedule C I hereby certify the Grantees address is: 511 Penn Ayr Road Camp Hill, PA 17011 ACTUAL CONSIDERATION: $222,000.00 ALTA Commitrnent Schedule C ROBERT. P. ZIEGLER RECORDER OF DEEDS CUMBERLAND COUNTY 1 COURTHOUSE SQUARE CARLISLE, PA 17013 717-240-6370 Instrument Number - 201004893 Recorded On Z/26/2010 At 9:11:24 AM * Instrument Type -DEED Invoice Number - 61400 User ID - JM * Grantor - BROWER, NIICHAEL R * Grantee - BROV~I,ROBERT L * Customer -HEARTLAND SETTLEMENT CO * FEES STATE TRANSFER TAI{ $2,220,00 STATE WRIT TAX $0.50 STATE JCS/ACCESS TO $23.50 JUSTICE RECORDING FEES - $11.50 RECORDER OF DEEDS PARCEL CERTIFICATION $10.00 FEES AFFORDABLE HOUSING $11.50 COUNTY ARCHIVES FEE $2.00 ROD ARCHIVES FEE $3.00 CUMBERLAND VALLEY $1,110.00 SCHOOL DISTRICT HAMPDEN TOWNSHIP $1,110.00 TOTAL PAID $4,502.00 * Total Pages - 5 Certification Page DO NOT DETACH This page is now part of this legal document. I Certify this to be recorded in Cumberland County PA RECORDER O D DS ~i~~~ 1!~ rieo • -Information denoted by an asterisk may change during the verification process and may not be reflected on this page. IIIVIIIIIII!IIIIII ,l~ideli~ May o2, 2012 AARON C JACKSON TUCKER ARENSBERG PC 2 LEMOYNE DR STE 200 LEMOYNE, PA 17043 Dear Aaron C Jackson: We aze responding to your request for information regazding Robert L Brown's Fidelity Investments account(s). All information in the enclosed valuation report(s) is (aze) based on assets in the Fidelity account(s) as of the date indicated on the report(s). Valuation information is provided through a third party valuation service provider. Fidelity does not warranty the accuracy of this information for any particular purpose, nor does Fidelity provide legal or tax advice. Consult with an attorney or tax professional regarding any specific legal or tax situation. We hope this information is helpful. If you have any questions about account holdings or need instructions on how to transfer the ownership of the accounts, please visit us at Fidelity.com and search under "Change Account Registration" or call us at 800-544-0003. Fidelity Inheritor Services Representatives are available Monday through Friday from 8:00 a.m to 6:30 p.m. Eastern time. Sincerely, Brannan Pouncy Brannan Pouncy Fidelity Investments Account Re-Registration Services Representative Our file: W637070-29APR12 LGLTR2/DDODCNFM 531298.1.0 ~_ SRR!ewFF'q ~~j~, _ Brokerage Services provided by Fidelity Brokerage Services LLC Member NYSE, SPIC Clearing, custody and settlement servitts by National Financial Services LLC Member NYSE, SPIC P.O. Box 770001. Cincinnati, OH 45277-0034 f O .,~ ro r-I N L~ N W ~ri }~. V~ N O ~ ro • • O J-1 N 'd N U7 M C. A ~ - H ~ -r-I O UI a ~ C ~ o• ~~ ro ro S-I H N ~ l0 ~ ~ ~ o ro N U ~ Oh qv] •• Q ~ pC M A ~D • • 4-1 H .. in N O w ,~ p, N O i ?+ f•a rl O N Rl W ~r 1.1 N 11 ~ J-~ ro N •~ Z ~ N U ~ W 1 r ~i ~ U U 1y N ~ N b N ~ ~i ~ r-1 N .--1 rl r-I 000 N N N ~~ L~ L~ N Ooo ~~~ ~~~ r1 .-/ O .. ~ •• N l~ ~i 11 ro JJ (d Q N Ca ~ A ~ ~ O •ri W -.-1 W O 1~ N ro N N ~ U 1-~ r-1 O qua M M e-i O O O h ~ c-I W M ul M N d~ [~ N tll ~p q~ m .-I .--I O O O O 0 o O o O O O O O O O O p~ ~ l0 O i- ~ CD O1 O N O h ~ O o 0 0 p O O O O O O O p~ ~ l0 O b '-I O] Ol O -~ (q N O h ~--~ c-1 r-I .--I O a ~ ~ ~ ~ ~ ~ 0 0 0 ,5~ ~ N N N N ~ ~ ~ ~ ~ o o zo a H bl ci .-•I Q ~--I -.1 a •--I r-i .-1 x w o o ~ z o H l~ W 1~ 1.1 U ~ ~ H .H O .-~ A ~ ,H U •--i ~ o z o v cn o N H N N ~ N ~ ~ 1~ ~ ~-1 O H O O E ~ W O ~ ~ VI ~~ ~ W~ H i° H~ a ~,~ o G xs m o o w w 0 pa U ~ O .~ U .H C 9 P, F ~~ -+~ 4 lJ (]~ [-a N N r-I [~ U] N rl [~ N f'~ dI N •ri •rl H N~ ro H N~ ro H rim H N~ N ~, a s~ c- ~ a s+ h ~ a ro h a ~+ ~- p U W No W No W[q po W No U N A+~~ U Aug U A a~~ A~~ H N [J) A .~ W Q, W r-I Q,' W C!) '~", c-I W H .H ~ W M m W O~ 00 U'1 ~ rn u, M oD d~ ~-i m s~ .~ ua ro ~ o ~ ~ h h }-1 O O O O N N .-I c-I .--I -ri r-I N U•1 h w ~o h •~ ~ -~ o ~ M o ~ ~ ~ ~ ~ OJ M M M M `~ H ^ ri N M ~ O m rn M c-I O N rn m N M N ri r•i '~roro cd ~ O ~ U E r-I ~ ro W ~ O ro E ~ E W G' O .~ a~ N N N ro W O H M . h U Fi Fi H O -~ N N6 •ri N N ~~ d O -.i U U -rl N S-I ~•I fL W O N O •rl $$$ m ~ ~ o .~ ro o ,"S O bl N l0 w ro ~, i~ .--I WN M W oD O rl +~ ~-- ro ~ S-I a roN ~~ ro ~ ~ ro 1.1 1.1 U] U W ~ ~ O •,~ U 3 ro N a~ ro U N ~d a 0 s, a N 1~ LI O N N .~ E St MEMBERS 1~ PBDHAALCaHATf UN[ON SAVINGS ACCOUNT: Account Number/Suffix 392615-00 Date Account Established 0 8/0 512 0 1 0 Principal Balance at Date of Death $1,616.70 Accrued Interest to Date of Death $.07 Total Principal and Accrued Interest $1,616.77 Interest Eamed 01/01/2011 -10/31/2011 $5.81 Name of Joint Owner None EM ERS ~1s~T~FEDE CR~jE~~NpION Danielle A. Kline lending Insurance Support Specialist April 19, 2012 Estate of: ROBERT L. BROWN bate of Death: 11/07/2011 Social Security Number: 329-16-6153 5000 Louise Drive P.O. Bog 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 wwwmemberslstorg TR.ANSA,MERICA ® LIFE INSURANCE COMPANY December 18, 2011 TUCKER ARENSBERG PC ATTN ANTHONY J FOSCHI 2 LEMOYNE DR STE 200 LEMOYNE PA 17043 RE: Annuity Number(s) 02CST092985 Dear Claimant: Admnristrati>/e pffice: 4333 Edgewood Road NE Cedar Rapids, iA 52499 www transamericaannuities.com We have received notification of the death of Robert L Brown. We extend our sincere condolences to you for your loss. The information in this letter is being provided to assist 'you in submitting death claim paperwork. Our records reflect the following information regarding this annuity: Annuitant: Robert L Brown Owner: Robert L Brown Claimant: Brown Revocable Living Trust 100 Annuity value: $73,005.17 as of 11/07/2011 Annuity type: Non-Qualified Tax Iaformativa This letter includes general tax information that should not be relied upon for personal tax planning. Transamerica Life Insurance Company does not give legal, tax, or accounting advice. You may want to, consult your attorney, tax advisor, or accountant with questions regarding the direct tax consequences when selecting an option. Geaeral Information Please be advised automatic operations such as Systematic Payouts and Automatic Payments have been stopped. an AE[~ON company • 9800 Fredericksburg Road San Antonio, Texas 78288 USAA® May 8, 2012 Estate of Mr. Robert Brown c/o Anthony J. Foschi Tucker Arensberg, P.C. 2 Lemoyne Drive, Ste. 200 Lemoyne, PA 17043 Dear Mr. Foschi: As you requested, we are providing the following information for the Tax Exempt Money Market Trust account of the late Mr. Robert Brown. Account Registration: Robert L. Brown Donna A. Brown TRST R L/D A Brown Revocable Living Trust UA 08/11/1999 The account value on November 7, 2011 was: Account # ending_in Shares Share price Accrued dividends Account value 5529 601.600 $1.00 $.O1 $601.61 Should you have questions, please call our Survivor Relations Team at (800) 531-1045. Sincerely, USAA Investment Services USAA Investment Management Company (USAA), a ngistered broker dealer. la' _ .,y ._.. ____...._.. ~. _" j~f .: ~' ~~~'~ CHASE ~ JPMargan Chase Bank, NA. P O Box 859754 San Amonb, TX 782&5 -9754 ~~~111~~~111~~~.~~Ii~~~ll~~l~lll.~..l~l~~ll.~~.~ll„~II~I,I~ 00029282 DRE 70221990811 NNNNNNNNNNN 1000000000040000 BROWN REVOCABLE LMNG TRUST ROBERT L BROWN, TRUSTEE DONNA A BROWN, TRUSTEE 511 PENN AYR RD CAMP HILL PA 17011-2056 October 07, 2011 through November 04, 2D11 Accoum Number. 000004290071300 CUSTOMER SERVICE INFORMATION Web site: Chasecom Service Center: 1-800-935-9935 Hearing impaired: 1-800-242-7383 Para Espanol: 1-877-312~d273 Intemaiional Calis: 1-713-262-1679 CHECKING SUMMARY chase Premier Checking ArrotrNr Beginning Balance 57,230.25 Deposits and Additions 6,71950 Checks Paid - 3,901.88 Electronic Withdrawals - 3,140.81 Fees and Other Withdrawals Ending Balance - 20.00 Annual Percentage Yield Earned This Period Interest Paid Year-to-Date 5887.06 0.00% $0.15 CHECKS PAID CHECK NUMBEp DATE AMODNr PAID 4939 ^ 11103 $2.680.00 4940 11/04 1,221.88 Total Checks Paid 53.907.88 If you see a check desaiptbn in the Transaction Detail section, it means your check has already been corrverted for electronic paymem. Because of this, we're not able to return the check to you or show you an Image on Chase.com. ^ An image of this check may be available for you ~ view on Chase.wm. TRANSACTION DETAI DATE 1>F9CIBPiION wrouNr BALANCE Beginning Balance $1,230.25 10107 Gdderl Rule Ins Ins. Prem. PPD ID: 8005900018 - 21252 1,D17.73 10/11 Vz Wireless Ve Vzw Webpay 0566261 Tel ID: 0000751800 -150.74 868.99 10/12 American E.t~ress ACH Pmt A6912 Web ID: 9493560001 -300.00 566.99 10/14 KaN's ACH Peymnt 054117098152 Web ID: 1133357382 -50.00 516.99 P.g.1 d 4 IN THE COURT OF CUMBERLAND NOUN ~4:. ,~~ ~,~ :`L .~ ~' ~:~L~E~AS y. ~. ~~: NSYLVANIA HANS' 4J_E~`-t' DIVISION IN RE: ~~~~ ~ ~ a~i.~y 1 _ ;~ ?• Y ~ {i"~:4 r iq ~ ~ ~4~ ~~ OF ROBERT BROWN (Deceased) Estate No. 21-12-0427 CLAIM To the Clerk of Orphans' Court Division: Index and make proper entry in your official records of the claim of WEST ASSET MANAGEMENT, INC. for AMERICAN EXPRESS, (Claimant) account #93009, in the amount of $8.329.38, against the above named decedent. This claim is filed under Section 732 (b) (2) of the Fiduciaries Act of 1949 as amended. The said decedent, who resided at 511 PENN AYR RD. CAMP HILL, PA 1 701 1-2056, died on 11-07-2011. Written notice of this claim was given to AMY BROWN. at 511 PENN AYR RD, CAMP HILL, PA 17011-2056 on 07-03-2012. ,/~ ,~I ,~ (Personal representative, if any, or counsel). (//J '/1 rI(Q/,I/ (Claimant) West Asset Management, Inc. 7171 Mercy Road, PO Box 6183 Omaha, Nebraska 68106-0183 1-800-878-3317 (Claimants Address) FORM 93-0. C. DIVISION ~ W Of O~ N ~ C9 O M r ~ Q ~ `•, N ~ ~ ~o ° LLa a ~, c $ ~ $ ~ aa~s¢H ~'~ .~ ~f :4y~ •::: ~~+ ,.f~ ~!C' ''i! co 0 r ~nN r ~.J T (~/ °1 a W ~ ai ~° o ~ za W g m 9 ~ ~ ~ m l W o` ~ ~ d `• ( 1 T FF~--.--~/ O r~J N ('6 Lu1 N N O N N N y ~ ~ O t L rn~ ~ O ~ ~U ~ ~ C (~ M f!) 0 N p N U ~ r .a C Q ~~~a ~ ~ o ~ -~ ~ U m ~ C •~ 07000