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Home My WebLink About11-02-1215D5610140 REV-1500 EX (01-10) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 7 9 1 2 3 7 5 2 0 8 0 4 2 0 1 2 0 4 0 4 1 9 2 1 Decedent's Last Name Suffix Decedent's First Name MI G A L E M A R G U E R I T E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix 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 Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ prior to 12-13-82) 5. Federal Estate Tax Return Required 6 D d t Di death after 12-12-82) . ece en ed Testate ^X 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number D O U G L A S G M I L L E R 7 1 7 2 4 9 2 3 5 3 First line of address I R W I N & Second line of address 6 0 W E S T City or Post Office C A R L I S L E M c K N I G H T P- C• P O M F R E T S T R E E T State ZIP Code REGISTER ~11l~LS USE ONLY ~7 °:`:~. ~T' :~ ~ ~ {_; /_1 ! , Fr. ~ j-- a ~ DA~FILED - y P A 1 7 1 3 ~~ ~--r-~ =~~~ Y; ;- --- +',~:~ -~ `~ ~~ ~.~ C -Tl Correspondent's a-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBL FOR FILING RETURN ice. lw ~~~'Z__~ ~ e~ 'lid 9 ~i i~/ ~..~ ADDRESS !~ 84 COURTYARD DRIVE CARLISLE PA 17013 _P REPRESENTATIVE 60 WEST POMFRET STREET Side 1 PLEASE USE ORIGINAL FORM ONLY L 1505610140 CARLISLE PA 1?013 1505610140 J J 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: MARGUERITE GALE 1 7 9 1 2 3 7 5 2 RECAPITULATION 1. Real Estate (Schedule A) ........................................... 1. • 2. Stocks and Bonds (Schedule B) ...................................... 2• 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. • 4. Mortgages and Notes Receivable (Schedule D) .......................... 4. • ~ ~ ~ 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. ' 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. • 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ....... 7. 2 6 6 9 9 8. 8 0 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 2 6 6 9 9 8 . 8 0 9. Funeral Expenses and Administrative Costs (Schedule H) .................. 9• 5 2 7 3 . 9 2 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) .... ....... .. 10. 2 2 4 6 . 2 7 11. Total Deductions (total Lines 9 and 10) ................. ..... ....... .. 11. 7 5 2 0 . 1 9 12. Net Value of Estate (Line 8 minus Line 11) .............. ..... ....... .. 12. 2 5 9 4 7 8 . 6 1 13. Charitable and Governmental Bequests/Sec 9113 Trusts for whi ch an election to tax has not been made (Schedule J) ........ ..... ....... .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... 14. 2 5 9 4 ? 8 . 6 1 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .0 0 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .045 2 5 9 4 7 8. 6 1 16. 1 1 6 7 6. 5 4 17. Amount of Line 14 taxable 0 0 0 17 0 0 0 at sibling rate X .12 . . 18. Amount of Line 14 taxable ~ ~ ~ ~ 0 0 at collateral rate X .15 18. • 19. TAX DUE ........................................ .... ........ ..19. 1 1 6 7 6. 5 4 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^ Side 2 1505610240 1505610240 REV-1500 EX Page 3 Decedent's Complete Address: File Number 0 0 DECEDENT'S NAME MARGUERITE GALE STREET ADDRESS 770 S. HANOVER STREET CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: ~ ~ Tax Due (Page 2, Line 19) (1) 11,676.54 2. Credits/Payments A. Prior Payments B. Discount 583.83 Total Credits (A + B) (2) 583.83 3. Interest (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference, This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 11,092.71 Make check payable to: REGISTER OF WILLS, AGENT ~._..__ PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ................................................................. ^ ..... Q b, retain the right to designate who shall use the property transferred or its income; .......................... ..... ^ Q c, retain a reversionary interest; or ........................................................................................... ..... ^ X^ d, receive the promise for life of either payments, benefits or care? ................................................... .... ^ Q 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................................................................... .... ^ ^ 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? ..... .... X^ ^ 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ............................................................................................. ..... ^ X^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1510 EX+ (08-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER MARGUERITE GALE 0 0 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1, CORNERSTONE WEALTH MANAGEMENT 65,459.21 100.00 65,459.21 ACCOUNT NUMBER CF1-017140 2. M&T BANK -CHECKING ACCOUNT #639494 2,084.45 100.00 2,084.45 3. EDWARD JONES 198,035.14 100.00 198,035.14 ACCOUNT NUMBER 377-04580-1-0 4. RING -APPRAISAL ATTACHED 1,420.00 100.00 1,420.00 TOTAL (Also enter on Line 7, Recapitulation) I $ 266, 998.80 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (10-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER MARGUERITE GALE 0 0 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. HOFFMAN-ROTH FUNERAL HOME 2,182.92 2. GEORGE'S FLOWERS 80.00 B 2. 3. 4 5 6 7. 8 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State Year(s) Commission Paid: Attorney Fees: IRWIN & McKNIGHT, P.C. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address City State Relationship of Claimant to Decedent Probate Fees: Accountant Fees: Tax Return Preparer Fees: PATRICIA A. ROSENDALE, CPA REGISTER OF WILLS -FILING FEE JOSEPH JAMES JEWELERS -APPRAISAL ZIP ZIP 2,500.00 375.00 30.00 106.00 TOTAL (Also enter on Line 9, Recapitulation) I $ 5,273.92 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (12-08) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER MARGUERITE GALE 0 0 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. BANK OF AMERICA -CREDIT CARD 957.02 2. CHAPEL POINTE -NURSING 1,248.50 3. ~CENTURYLINK -TELEPHONE ~ 40.75 TOTAL (Also enter on Line 10, Recapitulation) I $ 2,246.27 If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) Pennsylvania ~ SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: MARGUERITE GALE n n RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. SUSAN SNYDER Lineal 259,478.61 84 COURTYARD DRIVE 1/2 CORNERSTONE CARLISLE, PA 17013 ACCOUNT /TRUST 2. J. MICHAEL SNYDER Lineal 84 COURTYARD DRIVE 1/2 CORNERSTONE CARLISLE, PA 17013 ACCOUNT ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed, use additional sheets of paper of the same size. H105.805 KEV (9/I I) CAL I II I WARNING: It is illegal to duplicate this copy by .photostat or photograph. Fee for this certificate, $6.00 Certification Number Type/Print In _ Permanent Black Ink 1. Decedent's Legal Name (First, Middle, Last, Marguerite Gale Sa. Age-Last Birthday (Yrs) Sb. Undc 91 Month 8a. Residence (State or Foreign Coun PA Sd. esid nce ( unty) ~ucn~er~and 9. Ever in US Armed Forces? Q Yes X41 No Q Unknown 12. Father's Name (First, Middle. Last W ~~~"""""'--. This is to certify that the information here given is ~'''1'Q,~~H OF pF-. t~~,'~`~~' _;___ __ ~~s _ correctly copied from an original Certificate of Death ~,~°o~ = _,~ ~ duly filed with me as Local Registrar. The original ~ _~~ certificate will be forwarded to the State Vital -~ ~ a; Records Office for permanent filing. *' _ - *,~ ~,~ j~~ " j~ENT o`~IIIII x~ AU 6/2012 Local Registrar •~• Date Issued COMMONWEALTH OF PENNSYLVANIA ~ DEPARTMENT OF HEALTH ~ VITAL RECORDS CERTIFICATE OF DEATH ~____ _,. _. __~ mac. unaer i pa 6. Date of Birth (Nlo/Day/Ye~~ s Days Hours Minutes April 4, 1921 try) 8b. Residence (Street and Number- Include Apt No.) 770 S_ Hanover Street 9e. Residence (Zip Code) ]•7013 10. Marital Status at Time of Death Q Married Wldo Q Divorced Q Never Married Q Vnknown r) 12 7b. Birthplace (County) ~e land Sc. Did Decedent Live in a Township? Q Yes, decedent lived in fir. twp. ~>~ No, decedent lived within limits of Carlisle city/boro. wed il. Surviving Spouse's Name (If wife, give name prior to first marriage) other's Name Prior to First Marria¢e (First. Mirlrllo ~ ~~.~ o 14b. Relationship to Decedent Susan Snyder dau hter 14c. Informant's Mailing Address (Street and Number, City, State, Zip Code) G ............................................. g 84 Courtyard Drive, Carlisle, PA 17013 z .............. ...... .................. rr~~{C If Death Occurred in a Hospital: in atient ~~~• ~a1 P ~•••••"• - lSa. P ace of Death C ec only. one ................................. .. `•••••"'"•"••""•""""•"'••••••••• •••••••••••-•• If D h Q Emergenry Room/Outpatient Q Dead on Arrival ___ _ eat Occurred Somewhere Other Than aHos ital• ••• ••"•••••'•"'•''""""""" "••••••• P ~ Hospice Facility ~] Decedent's Home _ Q Nursin Ho /L lSb. Facility Name (If not Institution, give street and number; g me ong-TermCare Facility 0 Other (Specify) 15 c. City or Town Stat d .=c Carlisle Regional Medical Center , e, an Zip Code. PA 17013 lSd. County of Deatlt Carlisle ~;,, 16a. Method of Disposition Q Burial Cremation , 16b Date of Di i CLIItlberland Q Removal from State Q Donation . spos tion Al1g _ 6 2012 16c. Place of Disposition (Name of cemete ry, crematory, or other place) .~ °1 Q Other (Specify) 16d Location of Di i r Hoffman-Roth Funeral Home & Crematory Z . spos tion (City or Town, State, and ZI P) C 17a. Signat of Funeral Service h d arlisle, PA 17013 ee n I Charge of Interment 17 b. License Number °' S 17c. Name and Complete Address of Funeral Facility 138504 m°' 18. Decedent's Education -Check the box that best d Ib h Sf-r°°f'" - r'°'^T ^ ~ - n s sual Occupation -Indicate type of worl done during most of working life. DO NOT USE RETIRED. Bookkeeper 22b. Kind of Business/Industry Television Studio BV PERSON WHO PRONOUNCES OR o ay/Yr) 23b. S~gnatu re of Person Pronouncing Death (Only when appllca ble) 23c.Lice~~ CERTIFIES.DEATH t°- highest degree or level of school completed at the time of death b D h i i o d . Q 8th grade or less Q No diploma, 9th - 12th grade ox t at best desc Ibes w ther the dece dent is Spanish/Hispanic/Latino. Check the "NO" Q High school graduate or GED completed box If decedent is not Spanish/Hispanic/Latino. [~[No, not Spanish/Hispanic/L ti Q Some college credit, but no degree [] Associate de ree (e AA a no Q Yes, Mexican, Mexican American, Chicano g .g. , AS) Bachelor's degree (e g BA AB BS Q Yes, Puerto Rtcan . . , , ) Master's degree (e.g. MA, MS, MEng, MEd, MSW, MBA) Q D Q Ves, Cuban Q Yes, other Spanish/Hispanic/Latino octorate (e.g. PhD, EdD) or Professional degree e. MD DDS, DVM, LLB, JD (Specify) 21. Decedent's Single Race Self-Designation -Check ONLY ONE to In dicate what the dec d ~] White Q Japanese e ent considered himself o Q Samoan Q Black or African American Q Korean Q Other Pacific Isl d Q American Indian or Alaska Native ~ Vietnamese an er Q Don't Know/Not Sur Q Asian Indian Q Other Asian e Q Refused Q Chinese Q Native Hawallan Q Fili i Q Other (Specify) p no Q Guamanian or Chamorro ITEMS 23a - 23d MUST BE-COMPLETED 23a. Date Pronounced Dead (M /D d. Date Signed (MO/Oay/Yr) 24. Time of Death M b ~{~ -L Lyrj Haag w za ~-1 Z o (2. I I = I I-3 A hJl 25. Was Medical.Examiner or Coroner Contacted? O Yes ~ No CAUSE OF DEATH 26. Part 1. Enter the chain of events--diseases, injuries, or complications-that directly caused the death. DO NOT enter terminal events such as cardiac arrest j0`pproximate respiratory arrest, or ventricular fibrillation without showing the etiology. DO N/IO__T ABBREVIATE. Enter only one cause on a line. Add additional lines tf necessary - Onset to Death IMMEDIATE CAUSE ------------__> a. !A__n ~~'GC ! It /~~t ~y 1 Gu I~-itr t (Final disease or condition Due to (or as a copse uence o V resulting in death) A q ~- b. /'~ t ~T" a ~ t-.f f1r~ t'r ~7Zv C n ~ rGti ~"~~ •~^-' Sequentially list conditions, Due to (or as a con equence of). ~ - 1 J If any, leading to the cause listed on line a. Enter the c.S~r IJ~GS~/~ r~A r{- ~~-/r~~ pX ~r~r1 ~-~~^ VNDERLVING CAUSE +1 (disease or injury that LJ Due to (or asra consequence of).. Initiated the events resulting d. In death) LAST. s ~_ u_ a~ v m ~i w c. E a ~-° 0 0 a z pc ~ia.a.{'O- I S G(,~ rwa~ L S ~vb K-P~ 29. If Female: - Not pregnant within past year Pregnant at time of death Q Not pregnant, but pregnant within 42 days of death Q Not pregnant, but pregnant 43 days to 1 year before death Q Unknown if pregnant within the past year 34. Place of Injury (e.g. home; construction site; farm; school) Due to (or as a consequence of): not resulting In the underlying cause given in Part uia ~ ooacco Use Contribute to Death? O Ves Q Probably Q No rvt' Unknown Date of Injury (MO/Day/Yr) (Spell Month ~~+"~ 1 ~~O 1 Z 35. Location of Injury (Street and was an autopsy performed? Q Ves .~ No Were autopsy findings available to complete the cause of death? 3i. manner of Death - 0 Natural ~] Homicide Q Accident Q Pending Investigation Q Suicide Q Could not be determined 33. Time of In)ury City, State, 21p Code) 6. Injury at Work 37. If Transportation Injury, Specify: 3S. Describe How Injury Occurred: 0 Ves Q Driver/Operator Q Pedestrian Q No Q Passenger Q Other (Specify) 9a. Certifier (Check o nly one): Certifying physician - To the best of my knowledge, death occurred due to the cause(s) and manner t t d s a e Pronouncing 8. Certifying physician - To the best of my knowledge, death occurred at the time, date and place and d , , ue to the cau Q Medical Examiner/Coroner - On the basis of examination, and/or Investigation, in my opinion death occurred t th se(s) and manner stated , a e time, date, an Signature of certifier: d place, and due to the cause(s) and manner stated Title of certifier:- rti [1 96. Name, Address and ZIp ode of Person Completing Cause of eath (Item.26) ~t~~ k~~Ell~~v~ 3~~ ~I ~ ~ License Number: f1'l1~ 4y 214 Gxa-. 1- ,r Qr i L ~QG~ C¢.rLa:S (~ / ~/~~. 1 -~O t 3 39c. Date Signed (Mo/Day/Yr) 1. Registrar's District Number 41. Registrar's Lure y`><f- ~ ' ZO ~Z ~~ 42. Registrar Ftle Date (Mo/Day/Yr) 3. Amendments (~a,_ . (is _ a 6 s~ 20. Decedent's Race -- Check ONE OR MORE races to Indicate what the decedent considered himself or h erself to be. White Q Korean Black or African American ~ Vietnamese ~ American Indian or Alaska Native Q Other Asian Q Asian Indian ~ Native Hawallan Q Chinese Q Guamanian or Chamorro Q FIIiPino Q Samoan Q Japanese ~ Other Pacific Islander ~ Other (Specify) her self to 6e- 22a Decede t' U r .. .-, rtirl'r rf~l THE WILLIAM F. GALE AND MARGUERITE W. GALE REVOCABLE LIVING TRUST AGREEMENT ~ ,19 ~, ; DATED: ~ ~ BETWEEN: WILLIAM F. GALE AND MARGUERITE W. GALE, AS SETTLORS AND: WILLIAM F. GALE AND MARGUERITE W. GALE, AS TRUSTEES WILLIAM F. GALE AND MARGUERITE W. GALE, residents of the Commonwealth of Pennsylvania, County of Cumberland, do hereby establish a Trust upon the conditions and for the purposes hereafter set forth. ARTICLE ONE Section 1.01. Trust Estate Defined This Revocable Trust is formed to hold title to real and personal property for the benefit of the Settlors of this Trust and to provide for the orderly use and transfer of these assets upon the death of the Settlors. The "Trust Estate" is defined as all property, transferred or conveyed to and received by the Trustee, held pursuant to the terms of this instrument. The Trustee is required to hold, administer, and distribute this property as provided in this Trust Agreement. Section 1.02. Definitions As used in this Trust Agreement, a) The term "husband" shall mean WILLIAM F. GALE. b) The term "wife" shall mean MARGUERITE W. GALE. c) The term "Settlor" shall refer individuallyand collectivelyto Husband and Wife. d) The term "descendant" shall mean the lawful issue of a deceased parent in the line of descent but does not include the issue of any parent who is a descendant of the deceased person in question and is living at the time in question. REVOCABLE LIVING TRUST AGREEMENT Page 1 e) The terms "child" and "descendant" include any issue born to decedent or legally adopted by the decedent or a posthumous child of a decedent, and a posthumous child is to be considered as living at the time of his or her parent's death. f) The term "survives" or "surviving," unless otherwise indicated herein, shall be construed to mean surviving the decedent for at least sixty (60) days. If the person referred to dies within sixty (60) days of the death of the decedent, the reference to him or her will be construed as if he or she had failed to survive the decedent; provided, however, that any such person will have during such period the right to the use and the enjoyment as a life tenant of all property in which his or her interest will fail by reason of death during such period. g) The term "issue" will include all natural and adopted children, if applicable, and descendants and those legally adopted into the line of descent. h) The term "per stirpes" means strict per stirpes and does not mean per capita with representation. Beneficiaries entitled to take under a "per stirpes" clause will include both natural and adopted children and their descendants. i) The terms "Trust Assets" and "Trust Estate" include all assets of any trust created hereunder and income derived from such assets and all proceeds of any description derived from the sale, exchange or other disposition of such assets. j) When required to give reasonable effect to the context in which used, pronouns in the masculine, feminine or neuter gender include each other, and nouns and pronouns in the plural or singular number include each other. Section 1.03. Trustee Designation Husband and wife are hereby designated as Co-Trustees. The Co-Trustees shall serve jointly and severally and either shall have full authority to act for the Trust independently. Should either husband or wife become unable because of death, incapacity, or other cause, to serve as a Co-Trustee, or should either resign as Co-Trustee before the natural termination of this Trust, the remaining Co-Trustee, husband or wife, shal l thereafter serve as sole Trustee. The term "Trustee" as used in this Trust Agreement shall refer collectively to husband and wife so long as they serve as Co-Trustees, to the spouse who serves as the sole Trustee, and/or to any successor Trustee who assumes the role of Trustee. These Trustees shall serve in the order as provided in Section 9.01 of this Trust Agreement. Section 1.04. Additions to Trust Properties a) The Trustee, at any time during the continuance of this Trust in his or her sole discretion after consideration of the possible tax consequences to all concerned, is authorized to receive into the Trust additions of cash and other properties from any source whatsoever, whether by gift, will, or otherwise. However, the Trustee shall accept all assets which any person or persons may give, devise, or bequeath by Last Will and Testament to this Trust, and shall accept all assets transferred to this Trust pursuant to the provisions of any other Trust document or documents. REVOCABLE LIVING TRUST AGREEMENT Page 2 b) In addition, any person or persons may designate this Trust as the Beneficiary, Primary or Contingent, of death benefits, whether insurance benefits, pension benefits, or other benefits. Until such benefits mature, the Trustee shall have no responsibilitywith respect to those benefits. Section 1.05. Apportionment The Trustee of the Trust is directed to apportion receipts and expenditures of the types described below between principal and income as follows: a) Whenever the principal, or any part thereof, of the trust property is invested in securities purchased at a premium or at a discount, any premium will be charged against principal and any discount will be credited to principal; b) Any stock dividends and rights to purchase additional stock issued on securities held in trust will be treated as principal, but all other dividends, except liquidating distributions,will betreated as income; and c) The amount of any applicable depletion allowance for federal income tax purposes will be treated as income. Section 1.06. AdministrationofTrnst During Our Lifetime During our lifetime, the trust estate shall be held and administered as follows: 1) All property and other assets transferred to this trust shall be allocated to and held in separate shares, the first such share being designated the "William F. Gale Trust Share" and the second share being designated the "Marguerite W. Gale Trust Share." 2) Each Grantor's separate trust share shall be composed of the assets as follows: The Grantor's one-half interest in jointly held property transferred to the trust, and The Grantor's individually owned property which is transferred to the trust. While each share shall be held and administered separate from the other, for tax and accounting purposes, the trustee is authorized to hold or invest the separate shares in common investments and co-ownership of assets. 3) The trustee shall pay to or apply for the benefit of WILLIAM F. GALE, all of the net income of the WILLIAM F. GALE Trust Share, in convenient installments, not less often than quarter- annually, and in addition thereto shall pay so much of the income and principal of such trust share to or for the benefit of WILLIAM F. GALE, as he may direct from time to time, or in the absence of a direction, as the trustee may determine to be advisable for his medical care, support, maintenance and general welfare. REVOCABLE LIVING TRUST AGREEMENT Page 3 4) The trustee shall pay to or apply for the benefit of MARGUERITE W. GALE, all of the net income of the MARGUERITE W. GALE Trust Share, in convenient installments, not less often than quarter-annually,and in addition thereto shall pay so much of the income and principal of such trust share to or for the benefit of MARGUERITE W. GALE, as she may direct from time to time, or in the absence of a direction, as the trustee may determine to be advisable for her medical care, support, maintenance and general welfare. All property that a Settlor transfers to the Trustee pursuant to this instrument which was community property, quasi-community property, or separate property at the time of the transfer shall remain, respectively community property, quasi-community property, or the separate property of the Settlor transferring such property to the Trust. Community and quasi-community property transferred to the Trustee by the Settlors shall be their community property, and treated as such. This property, as invested and reinvested, together with the rents, issues and profits therefrom (hereinafter referred to as "the Community Estate or the "Community Property") shall retain its character as community property during the joint lifetimes of the Settlors in spite of any change in the situs of the Trust, subject, however, to the provisions of this Agreement. Section 1.07. Discretionary Termination The Trustee may terminate any trust when, in the opinion of the Trustee, the principal is reduced to such an extent that it is not in the best interest of the Beneficiary or Beneficiaries to continue the trust. The judgment of the Trustee with respect to this decision to terminate will be final and not subject to judicial review. If the Trustee terminates a trust according to this Section, the date the trust terminates will be deemed the date fixed for termination of the trust, and the Trustee will distribute the assets of the terminatingtrust to the Beneficiary or Beneficiariespursuantto this Agreement. Section 1.08. Amendment and Revocation We hereby retain the following powers, exercisable at any time during our lifetimes: 1) To withdraw any of the property included in our separate share of the trust estate, by giving the trustee written notice specifying the property so withdrawn, in such event the trustee shall promptly transfer and deliver such property to us or our designee. 2) To amend the provisions of this trust declaration in any respect, without the necessity of securing the consent of the trustee to such changes, in which event a copy of the amendment shall be promptly furnished to the trustee; provided, however, that following the death of one of us, the survivor shall have no power to amend the terms of the trust declaration with respect to the trust share of the first of us to die. 3) To revoke this trust, by giving the trustee written notice of such revocation, in which event the trustee shall promptly transfer and deliver the property constituting the trust estate to us or our designee, together with an accounting therefore; provided, however, that following the death of one of us, the survivor shall have no power to revoke the terms of the trust declaration with respect to the trust share of the first of us to die. REVOCABLE LIVING TRUST AGREEMENT Page 4 Section 1.09. Revocation or Alteration by Settlor Alone The rights of revocation, withdrawal, alteration and amendment reserved in this Article must be exercised by the Settlor, and may not be exercised by any other person, including an agent, a guardian or a conservator. Section 1.10. Irrevocability Except as otherwise provided, on the death of either Settlor, the designation of Beneficiaries of specific gifts in this Trust shall become irrevocable, and not subject to amendment or modification. Section 1.11. Settlor Powers The surviving Settlor shall be the Trustee unless and until he or she resigns in writing, or is determined incompetent under the terms provided herein. The surviving Settlor shall retain all absolute rights to discharge or replace any successor Trustee of any portion or share of the Trust which is revocable by the surviving Settlor, so long as the Settlor is competent. ARTICLE TWO Section 2.01. Trust Income During the joint lives of the Settlors, the Trustee shall at least annually, unless otherwise directed by both Settlors in writing, pay to or apply for the benefit of husband and wife, all of the net income from the Trust Estate in the same proportions as each of the spouse's respective interests in the Trust Estate. Section 2.02. Protection of Settlor in Event of Incapacity During the joint lives of the Settlors, should either Settlor become incapacitated as defined in Section 2.03 below, the Trustee may, in the Trustee's absolute discretion, pay income and principal for the benefit of the incapacitated Settlor, and may pay to or apply for the benefit of that Settlor such sums from the net income and from the principal of the Settlor's separate Estate as the Trustee, in the Trustee's absolute discretion, believes is necessary or advisable for the medical care, comfortable maintenance, and welfare of the Settlor. Section 2.03. Inca aci In the event that any Trustee or any Beneficiary hereunder comes into possession of any of the following: REVOCABLE LIVING TRUST AGREEMENT Page 5 a) A jurisdictionally applicable court order holding the party to be legally incapacitated to act on his or her own behalf and appointing a guardian or conservatorto act for him or her, or b) Written certificates which are duly executed, witnessed, and acknowledged of two licensed physicians, each certifying that the physician has examined the person and has concluded that, by reason of accident, mental deterioration, or other cause, such person has become incapacitated and can no longer act rationally and prudently in his or her own financial best interests, or c) Evidence which such Trustee or Beneficiary deems to be credible and currently applicable that a person has disappeared, is unaccountably absent, or is being detained under duress, and that he or she is unable to effectively and prudently look after his or her own best interests, then in that event and under those circumstances: 1) Such person is deemed to have become incapacitated, as that term is used in this Trust Agreement, and 2) Such incapacity is deemed to continue until such court order, certificates, and/or circumstancesare inapplicableor have been revoked. A physician's certificate to the effect that the person is no longer incapacitated shall revoke a certificate declaring the person incapacitated. The certificate which revokes the earlier certificate may be executed either (i) by the originally certifying physician or (ii) by two other licensed, board certified physicians. No Trustee shall be under any duty to institute any inquiry into a person's possible incapacity. The reasonable expense of any such inquiry shall be paid from the Trust Assets. Section 2.04. Principal Invasion During the joint lives of the Settlors, should the net income of assets contained in this Trust be insufficient to provide for the care, maintenance or support of the Settlors as herein defined, the Trustee may, in the Trustee's sole and absolute discretion, pay to or apply for the benefit of the Settlors or either of them, or any of their dependents, such amounts from the principal of the Trust Estate as the Trustee deems necessary or advisable for the care, maintenance or support of the Settlors. Section 2.05. Residence If the Settlor's residence property is a part of the Trust, the Settlors shall have possession of and full management of the residence and shall have the right to occupy it rent free. Any expenses arising from the maintenance of the property and from all taxes, liens, assessments, and insurance premiums are to be paid from the Trust to the extent that assets are available for payment. It is the intent of the Grantors to retain all homestead rights available to them under the applicable state law. REVOCABLE LIVING TRUST AGREEMENT Page 6 ARTICLE THREE Section 3.0 I . Provisions After the First Death On the death of either Settlor leaving the other Settlor surviving him or her, the Trustee shall collect all insurance proceeds payable to the Trustee by reason of such death, and all bequests and devises distributableto the Trust Estate. Section 3.02. Control of Assets The surviving spouse may, at any time by written notice, require the Trustee either to make any nonproductive property of this Trust productive or to convert productive property to nonproductive property, each within a reasonable time. The surviving spouse may further require the Trustee to invest part or all of this share of Trust Assets for the purpose of maximizing income rather than growth, or growth rather than income. Section 3.03. Division into Shares Upon the death of either Trustor, if the deceased Trustor is survived by the other Trustor, the deceased's individual trust share, including any additions made by reason of the deceased Trustor's death, shall be divided into two shares. The Trustee, in its sole discretion, may defer the division or distribution of the deceased's individual trust share until six months after the deceased Trustor's death. If the division or distribution of the deceased's individual trust share is so deferred, the deferred division or distribution shall be made as if it had taken place at the time prescribed above, and all rights given to the beneficiaries under the provisions of this Agreement which follow shall be considered to have accrued and vested as of that prescribed time. Upon the death of the first Trustor to die (Predeceased Spouse), the Trustee shall divide the deceased's individual trust share (which shall include any property which may be added from the Predeceased Spouse's general estate) as follows: The Trustee shall divide the balance of the deceased Trustor's individual trust share into two (2) separate shares, hereinafter designated as "Share A" and "Share B." Share B shall be composed of cash, securities or other property of the deceased's individual trust share (undiminished by any estate, inheritance, succession, death or similar taxes) having a value equal to the maximum marital deduction as finally determined in the Predeceased Spouse's federal estate tax proceedings, less the aggregate amount of marital deductions, if any, allowed for such estate tax purposes by reason of property or interest in property passing or which have passed to the Surviving Spouse otherwise than pursuant to the provisions of this paragraph; provided, however, the amount of Share B hereunder shall be reduced by the amount, if any, needed to increase the Predeceased Spouse's taxable estate (for federal estate tax purposes) to the largest amount that, after allowing for the unified credit against federal estate tax, and the state death tax credit against such tax (but only to the extent that the use of such state death tax credit does not increase the death tax payable to any state), will result in the smallest (if any) federal estate tax being imposed on the Predeceased Spouse's estate. The term "maximum marital deduction" shall not be construed as a direction by the Predeceased Spouse to exercise any election respecting the deduction of estate administration expenses, the REVOCABLE LIVING TRUST AGREEMENT Page 7 determination of the estate tax valuation date, or any other tax election which may be available under any tax laws, only in such manner as will result in a larger allowable estate tax marital deduction than if the contrary election had been made. The Trustee shall have the sole discretion to select the assets which shall constitute Share B. In no event, however, shall there be included in Share B any assets or the proceeds of any asset which will not qualify for the federal estate tax marital deduction, and Share B shall be reduced to the extent that it cannot be created with such qualifying assets. The Trustee shall value any asset selected by the Trustee for distribution in kind as a part of Share B at the value of such asset at the date of distribution of such asset. The balance of the deceased's individual trust share after the assets have been selected for Share B shall be allocated to Share A. Share A and Share B shall be administered and distributed as hereinafter set forth. Section 3.04. Credit Shelter Trust If either of the Trustors survives the other, the Trustee shall set apart and hold as a separate trust (the "credit shelter trust") the assets referred to as Share A in Section 3.03 above. The Trustee shall hold, manage, invest and reinvest the assets of this credit shelter trust, shall collect the income therefrom, and shall pay the net income to or for the benefit of the surviving Trustor, in convenient installments but at least quarter-annually; provided that the surviving Grantor may elect to pass any portion of said income to the remainder beneficiaries of the trust. In addition, the Trustee may pay to or for the benefit of the surviving Trustor, for the health, education, maintenance or support of the surviving Trustor, any part or all of the principal of this trust, as the Trustee may determine in its sole discretion, without considering other resources available to the surviving Trustor. The surviving Trustor shall have the right to demand and receive from the principal of this trust in each of its fiscal years the greater of $5,000.00 or five percent of the fair market value of such principal determined as of the last day of such fiscal year. Such right shall lapse to the extent it is not exercised in any year. Any commission payable with respect to principal so withdrawn shall be charged against such principal. No person who at any time is acting as Trustee hereunder shall have any power or obligation to participate in any discretionary authority which the Trustor has given to the Trustee to pay principal or income to such person, or for his or her benefit or in relief of his or her legal obligations; provided, however, if an individual trustee (who is also a beneficiary) is the sole trustee or at any time is acting as the sole trustee, and such trustee has discretion to invade principal for himself or herself and such discretionary authority is limited by an ascertainable standard, then such trustee may invade principal (if limited by such standard) for himself or herself but not in relief of his or her legal obligations. The plan of distribution and all terms of this credit shelter trust shall be irrevocable and unamendable at any time after said credit shelter trust comes into being. The credit shelter trustee(s) shall invest the assets of the credit shelter trust to produce a reasonable income for the benefit of the surviving Grantor without subjecting the principal to unreasonable risk of loss. The credit shelter trustee(s) shall be authorized and empowered to invest, reinvest, manage, transfer and convey any and all property held in this credit shelter trust, including all powers now or hereafter conferred upon trustees by applicable state law, and also those powers appropriate to the orderly and effective administration of the trust. REVOCABLE LIVING TRUST AGREEMENT Page 8 The credit shelter trustee(s) shall make a written accounting to all income and remainder beneficiaries or to their guardians at least annually and at the time that all assets of this credit shelter trust are distributed. Said accounting shall consist of a record showing assets on hand at the time of the last accounting, plus additions, minus expenses and distributions, which shall equal current assets on hand. The credit shelter trustee(s) shall not be required to obtain authority or approval of any court in the exercise of any power conferred upon the trustees}, nor shall said trustee(s) be required to make accountings or reportings to any court. Upon the death of the surviving Trustor, any accrued income shall be paid to the estate of the surviving Trustor and the remaining principal of this credit shelter trust shall be held, administered and disposed of in accordance with the dispositive provisions of this agreement. Section 3.05. Qualified Terminable Interest Trust If either of the Grantors survives the other and there are assets allocated to Share B described in Section 3.03 above, then the Trustee shall set apart said assets and hold them as a separate trust ("the qualified terminable interest trust ). The Trustee shall hold, manage, invest and reinvest the assets of this qualified terminable interest trust, shall collect the income therefrom, and shall pay the set income to or for the benefit of the surviving Grantor in convenient installments but at least quarter-annually. Upon the surviving Grantor's death, any accrued undistributed income shall be distributed to said surviving Grantor's estate, and the remaining principal shall be added to and become part of the Credit Shelter Trust and shall be held and administered and disposed of in accordance with the plan of distribution for the Credit Shelter Trust as provided in Sections 3.04 and 4.03, after provision has first been made for the payment of any estate, inheritance, transfer, succession or other death taxes payable by reason of the inclusion of the value of the Trust property in said surviving Grantor's estate. The Trustee(s) of the Qualified Terminable Interest Trust are hereby authorized, in the Trustee(s)' sole discretion, to determine whether to elect (under Section 2056(b)(7) of the Internal Revenue Code) to qualify all or a specific portion of the Qualified Terminable Interest Trust created herein for the federal estate tax marital deduction. The Trustee(s) of the Qualified Terminable Interest Trust, in exercising such discretion, shall attempt to minimize, or eliminate if possible, the federal estate tax payable by the estate of the decedent spouse's estate. If, however, the Trustee(s) of the Qualified Terminable Interest Trust determine that it is in the best interest of the persons who may receive any assets after the decedents spouse's death and after the surviving Grantor's death to pay some federal estate tax in the decedent spouse's estate, taking into consideration any other tax that is to be paid because of the decedent spouse's death and the surviving Grantor's death, and any income tax liability that may be affected by the election, the Trustee(s) of the Qualified Terminable Interest Trust may elect to take a marital deduction that does not reduce the tax to zero if the payment of the tax will not jeopardize the ability of the Qualified Terminable Interest Trust to provide the surviving spouse with the level of support and maintenance contemplated by this Declaration of Trust. The decision of the Qualified Terminable Interest Trustee(s) to make this election shall be final and binding on all persons. The Trustee(s) of the qualified terminable interest trust is (are) authorized and empowered to invest, reinvest, transfer, and convey any and all property held in this qualified terminable interest trust. This includes all power now or hereafter conferred upon Trustees by applicable state law, and also those powers appropriate to the orderly and effective administration of the trust. REVOCABLE LIVING TRUST AGREEMENT Page 9 The Trustee(s) shall make a written accounting to the surviving Grantor at least annually, and shall make a written accounting to all remainder beneficiaries at the time that all assets of this qualified terminable interesttrust are distributed. Section 3.06. Power to Appoint A ents The surviving spouse shall have the right to retain an accountant and/or attorney at law for professional services on behalf of the Trust Estate or Estates herein. The surviving spouse shall not be responsible for the acts of such agents beyond his or her obligation to use reasonable care in the selectio of such agents. Section 3.07. Maximum Marital Deduction '~, Except as otherwise expressly stated herein, the term "maximum marital deduction" shall not be construed as a direction by the deceased Settlor to exercise any election respecting the deduction of Estate administration expenses, the determination of the Estate tax valuation date, or any other tax election which may be available under any tax laws, only in such manner as will result in a larger allowable Estate tax marital deduction than if the contrary election had been made. Section 3.08. Trust Income After the First Death Following the death of either Settlor and until the death of the surviving Settlor, the Trustee shall at least annually pay to or apply for the benefit of the surviving Settlor all of the net income from the Trust Estate. Section 3.09. Simultaneous Death If the Trustors should die under circumstances which would render it doubtful as to which Trustor died first, it shall be conclusivelypresumedfnr the purposes of this Trust that William F. Gale died first. If any other beneficiary and a Trustor should die under such circumstances, it shall be conclusively presumed that the beneficiarypredeceased such Trustor. Section 3.10. Last Expenses Upon the death of each of the Settlors, the Trustee of this Trust may, in its discretion, pay all or any part of the funeral and burial expenses, probate claims, administration expense and any estate, inheritance, succession or other death taxes, payable as a result of the death of each of the Settlors, out of that portion of the trust estate constituting the deceased Settlor's separate trust share. The Trustee may make any such payments directly to the creditors or taxing authority in question, or may remit funds to the personal representative of the estate of the deceased spouse for such payments. REVOCABLE LIVING TRUST AGREEMENT Page 10 ARTICLE FOUR Section 4.01. Common Pot Trust At the death of the Surviving Settlor, our Trustee shall not create a Common Pot Trust. All of our Trust Estate that has not been distributed under prior Articles of our Trust Agreement shall be held, administered, divided and distributed according to the provisions that follow. Section 4.02. Second Death On the death of the last Settlor to die (the "Surviving Settlor"), the Trustee shall distribute the principal of the Trust and any accrued or undistributed income from the principal of the Trust in such a manner and to such persons, including the Estate or the Creditors, as directed in this Trust Agreement. Section 4.03. Payment of the Second Death Expenses On the death of the surviving Settlor, the Trustee shall pay from that portion of the trust estate constituting the deceased Settlor's separate trust share the expenses of the surviving Settlor's last illness, funeral, burial and any inheritance, estate or death taxes that may be due by reason of the surviving Settlor's death, unless the Trustee in his or her absolute discretion determines that other adequate provisions have been made for the payment of such expenses and taxes. Section 4.04. Trust Income and Principal Distribution Upon the Death of the Surviving Trustor a) The Trustee shall apply and distribute the net income and principal of each of the shares of the resulting Trust Estate, after giving effect to the section of this Trust Agreement entitled "Special Directives" to the following Beneficiaries in the indicated fractional shares: SUSAN G. SNYDER 100% b) If any of the above Beneficiaries, or any other Beneficiary, is under the age of 25 years when the distribution is to be made, the Trustee shall have authority to distribute the same, in whole or in part, to a custodian for the minor appointed under a Uniform Gifts or Transfers to Minors Act, or the Trustee may retain any such property and administer and distribute the same for the benefit of the minor, paying to or for the benefit of such minor so much of the income and principal of the retained property from time to time, as the Trustee deems advisable for the health, education, support and maintenance of the minor. When the person for whom the property is held attains the age of 25 years, the property shall thereupon be distributed to him or her free of trust. If the minor should die before attaining the age of majority, the property shall then be paid and distributed to the estate of the minor. REVOCABLE LIVING TRUST AGREEMENT Pagel 1 c) If all of the Trustor's Beneficiaries and their children should fail to survive the final distribution of the Trust Estate, all of the Trust Estate not disposed of as hereinabove provided shall be distributed as provided for in this Trust Agreement. Section 4.05. Principle of Representation Unless indicated differently in this Trust Agreement or in the "Special Directives" section that follows, in the event any of our named Beneficiaries should predecease both of us, all of that person's share of the Trust Estate is to be divided equally among the deceased Beneficiary's children or issue per stirpes. In the event the predeceased Beneficiary leaves no surviving children or issue, then all of that person's share of the Trust Estate shall be divided equally among the remaining Beneficiariesper stirpes. If a Beneficiary of the Trustors survives both Trustors, but should fail to survive to collect his or her share at distribution, that share shall pass to the surviving issue of that deceased Beneficiary per stirpes and with right of representation. ARTICLE FIVE Section 5.01. Non-Income Producing Property During the joint lives of the Settlors, the Trustee is authorized to retain in the Trust for so long as the Trustee may deem advisable, any property received by the Trustee from the Settlors, whether or not such property is of the characterperrnitted by law for the investment of Trust funds. Section 5.02. Trustee Powers The Trustee shall have all powers conferred upon a Trustee by law for the orderly administrationof the Trust Estate. If any property is distributed outright under the provision of this Trust Agreement to a person who is a minor, distribution may be made under the Pennsylvania Uniform Transfer to Minors Act ("PAUTMA"). The Trustee is further authorized to sign, deliver and/or receive any documents necessary to carry out the powers contained within this Section. The Trustee of any trust created under this Trust Agreement (including any substitute or successor trustee) will have and be subject to all of the powers, duties, and responsibilities granted or imposed by the Pennsylvania, Pennsylvania Consolidated Statutes (20 Pa. C.S. Section 101 et seq.) as such Statute may provide at the time of administration of the trust, except to the extent that the same are inconsistent with the provisions of this Agreement. Section 5.03. Specific Powers of Trustee In addition, the Trustee will have the following specific powers: REVOCABLE LIVING TRUST AGREEMENT Page 12 a) Trust Estate -The Trustee may leave invested, any property coming into its hands hereunder in any form of investment, even though the investment may not be of the character of investments permitted by law to trustees, without liability for loss or depreciation in value. The Trustee may sell, exchange, or otherwise dispose of and reinvest property which may at any time be a part of the Trust Estate upon such terms and conditions as the Trustee may deem advisable. The Trustee may invest and reinvest the Trust Assets from time to time in any property, real, personal, or mixed, including without limitation securities of domestic and foreign corporations and investment trusts or companies, bonds, debentures, preferred stocks, common stocks, mortgages, mortgage participations, and interests in common trust funds, all with complete discretion to convert realty into personalty or personalty into realty or otherwise change the character of the Trust Estate, even though such investment (by reason of its character, amount, proportion to the total Trust Estate, or otherwise) would not be considered appropriate for a fiduciary apart from this provision, and even though such investment caused part or all of the total Trust Estate to be invested in investments of one type or of one business or company. b) Holding Property -The Trustee may hold property in the Trustee's name, as trustee, or in the name of a nominee without disclosingthe Trust. c) Release of Power - If the Trustee deems it to be in the best interest of the Trust and its beneficiaries, the Trustee, by written instrument signed by such Trustee, will have the power and authority to release, disclaim or restrict the scope of any power or discretion granted in this Trust Agreement or implied by law. d) Agents, Employees -The Trustee may employ one or more agents to perform any act of administration, whether or not discretionary, including attorneys, auditors, investment managers or others, as the Trustee shall deem necessary or advisable. The Trustee may compensate agents and other employees, and may delegate to them any and all discretions and powers. e) Leases -The Trustee may lease any Trust Assets generally or for oil, gas and mineral development, even though the lease term may extend beyond the term of the trust of which the property is a part. The Trustee may enter into any covenants and agreements relating to the property so leased or any improvements which may then or thereafter be erected on such property. f) Common Funds -The Trustee may hold any of the Trust Assets in a common fund with property from other trust estates and to make investments jointly with any other trust, the property of which is included in the common fund. g) Securities -With respect to securities held in the Trust Estate, the Trustee may exercise all the rights, powers, and privileges of an owner, including, but not limited to, the power to vote, give proxies, and to pay assessments and other sums deemed by the Trustee necessary for the protection of the Trust estate; to participate in voting trusts, foreclosures, reorganizations, consolidations, mergers, and liquidations, and in connection therewith to deposit securities with and transfer title to any protective or other committee under such terms as the Trustee may deem advisable; to exercise or sell stock subscription or conversion rights; and to accept and retain as an investment any securities or other property REVOCABLE LIVING TRUST AGREEMENT Page 13 received through the exercise of any of the foregoing powers, regardless of any limitations elsewhere in this instrument relative to investments by the Trustee. h) Purchases from Estate -The Trustee may purchase property of any kind from the executor or administratorof our estates. i) Lending -The Trustee may make loans, secured or unsecured, to the executor or administratorof our estates, to any beneficiary of the Trust or to the Trustee. Further, the Trustee may use Trust Assets to guarantee obligations of any income beneficiary of the Trust (unless such beneficiary is serving as trustee). j) Distributions to or for Beneficiaries -The Trustee may make any distribution contemplated by this Trust Agreement (1) to the beneficiary, (2) if the beneficiary is under a legal disability or if the Trustee determines that the beneficiary is unable to properly manage his or her affairs, to a person furnishing support, maintenance or education for the beneficiary or with whom the beneficiary is residing, for expenditures on the beneficiary's behalf, or (3) if the beneficiary is a minor, to a trustee of an existing trust established exclusively for the benefit of such minor, whether created by this Trust Agreement or otherwise, or to a custodian for the beneficiary, as selected by the Trustee, under the Pennsylvania Uniform Transfer to Minors Act. Alternatively, the Trustee may apply all or a part of the distribution for the beneficiary's benefit. Any distribution under this paragraph will be a full discharge of the Trustee with respect thereto. On any partial or final distribution of the Trust Assets, the Trustee may apportion and allocate the assets of the Trust Estate in cash or in kind, or partly in cash and partly in kind, or in undivided interests in the manner deemed advisable at the discretion of the Trustee and to sell any property deemed necessaryby the Trustee to make the distribution. The Trustee may distribute gifts of up to $10,000.00 per year per donee out of principal or interest. k) Insurance -The Trustee may purchase new life insurance and to pay the premiums on existing life insurance on the life of any trust beneficiary and to purchase annuities (either commercial or private) from any corporation, trust or individual; and to procure and pay the premiums on other insurance of the kinds, forms and amounts deemed advisable by the Trustee to protect the Trustee and the Trust Estate. 1) Borrowing -The Trustee may borrow money from the Trustee and others, and to secure the repayment thereof by mortgaging or pledging or otherwise encumbering any part or all of the Trust assets and, in connection with the acquisition of any property, to assume a liability or to acquire property subject to a liability. m) Repairs -The Trustee may make ordinary and extraordinary repairs and alterations in buildings or other Trust Assets. n) Reserves -The Trustee may establish such reserves out of income for taxes, assessments, repairs and maintenance as the Trustee considers appropriate. o) Continuation ofBusiness -The Trustee may continue any business or businesses in which we have an interest at the time of our death for so long as the Trustee may, in its sole discretion, consider necessary or desirable, whether or not the business is conducted by us at the time of our death individually, as a partnership or as a corporation wholly owned or REVOCABLE LIVING TRUST AGREEMENT Page 14 controlled by us, with full authority to sell, settle and discontinue any of them when and upon such terms and conditions as the Trustee may, in its sole discretion, consider necessary or desirable. p) Retain Property for Personal Use -The Trustee may retain a residence or other property for the personal use of a beneficiary and to allow a beneficiary to use or occupy the retained property free of rent and maintenance expenses. q) Dealings with Third Parties -The Trustee may deal with any person or entity regardless of relationship or identity of any trustee to or with that person or entity and may hold or invest all or any part of the Trust Estate in common or undivided interests with that person or entity. r) Partitions, Divisions, Distributions -The Trustee will have the power to make all partitions, divisions, and distributions contemplated by this Trust Agreement. Any partitions, divisions, or distributions may be made in cash, in kind, or partly in cash and partly in kind, in any manner that the Trustee deems appropriate (including composing shares differently). The Trustee may determine the value of any property, which valuation will be binding on all beneficiaries. No adjustments are required to compensate for any partitions, divisions, or distributions having unequal consequencesto the beneficiaries. s) Claims, Controversies -The Trustee may maintain and defend any claim or controversy by or against the Trust without the joinder or consent of any beneficiary. The Trustee may commence or defend at the expense of the Trust any litigation with respect to the Trust or any property of the Trust Estate as the Trustee may deem advisable, and may employ, for reasonable compensation, such counsel as the Trustee shall deem advisable for that purpose. t) Merger of Trusts - If at any time the Trustee of any trust created hereunder shall also be acting as trustee of any other trust created by trust instrument or by trust declaration for the benefit of the same beneficiary or beneficiaries and upon substantially the same terms and conditions, the Trustee is authorized and empowered, if in the Trustee's discretion such action is in the best interest of the beneficiary or beneficiaries, to transfer and merge all of the assets then held under such trust created pursuant to this Trust Agreement to and with such other trust and thereupon to terminate the trust created pursuant to this Trust Agreement. The Trustee is further authorized to accept the assets of any other trust which may be transferred to any trust created hereunder and to administer and distribute such assets and properties so transferred in accordance with the provisions of this Agreement. u) Termination of Small Trust -Any corporate trustee which is serving as the sole trustee of any trust or any share thereof may at any time terminate such trust or share if, in the trustee's sole judgment, the continued management of such trust or share is no longer economical because of the small size of such trust or share and if such action will be deemed to be in the best interests of the beneficiary or beneficiaries. In case of such termination, the trustee will distribute forthwith the share of the Trust Estate so terminated to the income beneficiary or beneficiaries, per stirpes. Upon such distribution, such trust or share will terminate and the trustee will not be liable or responsible to any person or REVOCABLE LIVING TRUST AGREEMENT Page I S persons whomsoever for its action. The trustee will not be liable for failing or refusing at any time to terminate any trust or a share thereof as authorized by this paragraph. v) Power to Determine Income and Principal -Dividends payable in stock of the issuing corporation, stock splits and capital gains will be treated as principal. Except as herein otherwise specifically provided, the Trustee will have full power and authority to determine the manner in which expenses are to be borne and in which receipts are to be credited as between principal and income, and also to determine what will constitute principal or income, and may withhold from income such reserves for depreciation or depletion as the Trustee may deem fair and equitable. In determining such matters the Trustee may give consideration to the provisions of the Pennsylvania Statutes (or its successor statutes) relating to such matters, but will not be bound by such provisions. w) Generation-Skipping Taxes and Payment - If the Trustee considers any distribution or termination of an interest or power hereunder as a distribution or termination subject to a generation-skippingtax, the Trustee is authorized: l) To augment any taxable distribution by an amount which the Trustee estimatesto be sufficientto pay such tax and charge the same to the particulartrust to which the tax related without adjustment of the relative interests of the beneficiaries; 2) To pay such tax, in the case of a taxable termination, from the particular trust to which the tax relates without adjustment of the relative interests of the beneficiaries. If such tax is imposed in part by reason of the Trust Assets, the Trustee will pay only the portion of such tax attributable to the taxable termination hereunder taking into consideration deductions, exemptions, credits and other factors which the Trustee deems advisable; and 3) To postpone final termination of any particular trust and to withhold all or any portion of the Trust Estate until the Trustee is satisfied that the Trustee no longer has any liability to pay any generation-skipping tax with reference to such trust or its termination. REVOCABLE LIVING TRUST AGREEMENT Page 16 Section 5.04. Special Provision for S Corporation Stock Notwithstanding what is otherwise provided in this Trust Agreement, if at any time the Trust contains any stock of a corporation which elects or has elected treatment as an "S Corporation" as defined by Section 1361(a)(1) of the Internal Revenue Code (or any corresponding successor statute), such stock will be segregated from the other assets of such trust and treated as a separate trust. The Trustee will further divide the separate trust into shares for each Beneficiary and such shares will be distributed outright or held intrust as herein provided. In addition, all other provisions of this Trust Agreementwill apply to each share held in trust (and constituting a separate trust) except that the Trustee will distribute all of the income from each separate trust to its beneficiary in convenient installments at least annually. It is our intent that each separate trust will be recognized as a "Qualified Subchapter S Trust" (QSST) under Section 1361(d)(2) of the Internal Revenue Code (or any corresponding successor statute). Notwithstanding any provisions of this Trust Agreement to the contrary, the Trustee's powers and discretions with respect to the administration of each separate trust (including methods of accounting, bookkeeping, making distributions and characterizing receipts and expenses) will not be exercised or exercisable except in a manner consistent with allowing each separate trust to be treated as a QSST as above described. ARTICLE SIX Section 6.01. Coordination with Settlor's Probate Estate a) At any time during the continuance of this Trust including subsequent to the death of either Settlor the Trustees may, in their sole and uncontrolled discretion, distribute to the deceased Settlor's Probate Estate cash and/or other property as a Beneficiary of the Trust. b) All other provisions to the contrary notwithstanding, under no circumstances shall any restricted proceeds, as hereinafter defined, be either directly or indirectly: (i) distributed to or for the benefit of the Settlor's Executors or the Settlor's Probate Estate; or (ii) used to pay any other obligations of the Settlor's Estate. The term "restricted proceeds" means: 1) All qualified plans, individual retirement accounts, or similar benefits which are received or receivable by any Trustee hereunder, and which are paid solely to a Beneficiary other than the Executor of the Settlor's Gross Estate for Federal Estate Tax purposes; and 2) All proceeds of insurance on the Settlor's life which, if paid to a Beneficiary other than the Settlor's Estate, would be exempt from inheritance or similar death taxes under applicable state death tax laws. REVOCABLE LIVING TRUST AGREEMENT Page 17 Section 6.02. Direction to Minimize Taxes In the administration of the Trust hereunder, its Fiduciaries shall exercise all available tax related elections, options, and choices in such a manner as they, in their sole but reasonable judgment (where appropriate, receiving advice of tax counsel), believe will achieve the overall minimum in total combined present and reasonably anticipated future administrative expenses and taxes of all kinds. This applies not only to such Trust but also to its Beneficiaries, to the other Trusts hereunder and their Beneficiaries, and to the Settlor's Probate Estate. Without limitation on the generality of the foregoing direction (which shall to that extent supersede the usual fiduciary duty of impartiality), such Fiduciaries shall not be accountable to any person interested in this Trust or to Settlor's Estate for the manner in which they shall carry out this direction to minimize overall taxes and expenses (including any decision they may make not to incur the expense of a detailed analysis of alternative choices). Even though their decisions in this regard may result in increased taxes or decreased distributions to the Trust, to the Estate, or to one or more Beneficiaries, the Fiduciaries shall not be obligated for compensation readjustments or reimbursements which arise by reason of the manner in which the Fiduciaries carry out this direction. Section 6.03. Judgment and Discretion of Trustee In the absence of proof of bad faith, all questions of construction or interpretation of any trusts created by this Trust Agreement will be finally and conclusively determined solely by the Trustee, according to the Trustee's best judgment and without recourse to any court, and each determination by the Trustee is binding on the beneficiariesand prospectivebeneficiarieshereunder,both in being and unborn, as well as all other persons, firms or corporations. The Trustee, when exercising any discretionary power relating to the distribution or accumulation of principal or income or to the termination of any trust, will be responsible only for lack of good faith in the exercise of such power. Each determination may be relied upon to the same extent as if it were a final and binding judicial determination. In the event of a conflict between the provisions of this Trust Agreement and those of the Pennsylvania Statutes, the provisions of this Agreementwill control. ARTICLE SEVEN Section 7.01. Resolution of Conflict Any controversy between the Trustee or Trustees and any other Trustee or Trustees, or between any other parties to this Trust, including Beneficiaries, involving the construction or application of any of the terms, provisions, or conditions of this Trust shall, on the written request of either or any disagreeing party served on the other or others, be submitted to arbitration. The parties to such arbitration shall each appoint one person to hear and determine the dispute and, if they are unable to agree, then the two persons so chosen shall select a third impartial arbitrator whose decision shall be final and conclusive upon both parties. The cost of arbitration shall be borne by the losing party or in such proportion as the arbitrator(s) shall decide. Such arbitration shall comply with the commercial arbitration rules of the American Arbitration Association, 140 West 51st Street, New York, New York 10200. REVOCABLE LIVING TRUST AGREEMENT Page 18 Section 7.02. Incontestability The beneficial provisions of this Trust Agreement are intended to be in lieu of any other rights, claims, or interests of whatsoever nature, whether statutory or otherwise, except bona fide pre-death debts, which any Beneficiary hereunder may have in Settlor's Estate or in the properties in trust hereunder. Accordingly, if any Beneficiary hereunder asserts any claim (except a legally enforceable debt), statutory election, or other right or interest against or in Settlor's Estate, or any properties of this Trust, other than pursuant to the express terms hereof, or directly or indirectly contests, disputes, or calls into question, before any court, the validity of this Trust Agreement, then: a) Such Beneficiary shall thereby absolutely forfeit any and all beneficial interests of whatsoever kind and nature which such Beneficiary or his or her heirs might otherwise have under this Trust Agreement and the interests of the other Beneficiaries hereunder shall thereupon be appropriately and proportionately increased; and b) All of the provisions of this Trust Agreement, to the extent that they confer any benefits, powers, or rights whatsoever upon such claiming, electing or contesting Beneficiary, shall thereupon become absolutely void; and c) Such claiming, electing, or contesting Beneficiary, if then acting as a Trustee hereunder, shall automatically cease to be a Trustee and shall thereafter be ineligible either to select, remove, or become a Trustee hereunder. Section 7.03. Specific Omissions Any and all persons and entities, except those persons and entities specifically named herein, have been intentionally omitted from this Trust Agreement. If any person or entity shall successfully challenge any term or condition of this Trust Agreement, then, to that person or entity shall be given the sum of one dollar ($1.00) in lieu and in place of any other benefit, grant, or interest which that person or interest may have in the Trust Estate. Section 7.04. Benefits Confidential The Settlors further declare that it is their desire and intent that the provisions of this Trust Agreement are to remain confidential as to all parties. The Settlors direct that only the information concerning the benefits paid to any particular Beneficiary shall be revealed to such individual and that no individual shall have a right to information concerning the benefits being paid to any other Beneficiary. REVOCABLE LIVING TRUST AGREEMENT Page 19 ARTICLE EIGHT Section 8.01. Distribution in Kind or Cash On any division of the assets of the Trust Estate into shares or partial shares, and on any final or partial distribution of the assets of the Trust Estate, the Trustee, at his or her absolute discretion, may divide and distribute undivided interests of such assets on a pro rata or non-pro rata basis, or may sell all or any part of such assets and may make divisions or distributions in cash or partly in cash and partly in kind. The decision of the Trustee, either prior to or on any division or distribution of such assets, as to what constitutes a proper division of such assets of the Trust Estate shall be binding on all persons interested in any Trust provided for in this Trust Agreement. Section 8.02. SpendthriftProvision Neither the principal nor the income of the Trust shall be liable for the debts of a Beneficiary. Except as otherwise expressly provided in this Agreement, no beneficiary of any trust shall have any right, power or authority to alienate, encumber or hypothecate his or her interest in the principal or income of this Trust in any manner, nor shall the interests of any Beneficiary be subject to the claims of his or her creditors or liable to attachment, execution or other process of law. The limitations herein shall not restrict the exercise of any power of appointment or the right to disclaim. Section 8.03. Definition of Children The terms "child" and "children" as used in this Agreement mean the lawful issue of a Settlor or of the Settlors together. This definition also includes children legally adopted by a Settlor or by the Settlors together. Section 8.04. Handicapped Beneficiaries Any Beneficiarywho is determined by a court of competent jurisdiction to be incompetent shall not have any discretionary rights of a Beneficiary with respect to this Trust, or to their share or portion thereof. The trustee shall hold and maintain such incompetent Beneficiary's share of the Trust Estate and shall, in the Trustee's sole discretion, provide for such Beneficiary as that Trustee would provide for a minor. Notwithstandingthe foregoing, any Beneficiary who is diagnosed for the purposes of governmental benefits (as hereinafter delineated) as being not competent or as being disabled, and who shall be entitled to governmental support and benefits by reason of such incompetency or disability, shall cease to be a Beneficiary of this Trust. Likewise, they shall cease to be a Beneficiary if any share or portion of the principal or income of the Trust shall become subject to the claims of any governmental agency for costs or benefits, fees or charges. The portion of the Trust Estate which, absent the provisions of this section, would have been the share of such incompetent or handicapped person shall be retained in trust for as long as that individual lives. The Trustee, at his or her sole discretion, shall utilize such funds for the maintenance of that individual. If such individual recovers from his or her incompetency or disability, and is no longer eligible for aid from any governmental agency, including costs or benefits, fees or charges, such individual shall be REVOCABLE LIVING TRUST AGREEMENT Page 20 reinstated as a Beneficiary after 60 days from such recovery, and the allocation and distribution provisions as stated herein shall apply to that portion of the Trust Estate which is held by the Trustee subject to the foregoing provisions of this section. If said handicapped Beneficiary is no longer living and shall leave children then living, the deceased child's share shall pass to those children per stirpes. If there are no children, the share shall be allocatedproportionatelyamong the remaining Beneficiaries. ARTICLE NINE Section 9.01. Trustees All Trustees are to serve without bond. The following will act as Trustees of any Trusts created by this Trust Agreement, in the following order of succession: First: The undersigned, WILLIAM F. GALE and/or MARGUERITE W. GALE. Second: The surviving spouse. Third: At the death or incapacity of the surviving spouse, SUSAN G. SNYDER shall serve as First Successor Trustee. Fourth: J. MICHAEL SNYDER shall serve as Second Successor Trustee. Last: A Trustee chosen by the majority of Beneficiaries, with a parent or legal guardian voting for minor Beneficiaries; provided, however, that the children of any deceased Beneficiary shall collectivelyhave only one vote. Section 9.02. Allocation and Distribution of the Trust Assets The Trustees shall allocate, hold, administer and distribute the Trust Assets as hereinafter provided: a) Upon the death of the first Settlor, the Trustee shall make any separate distributions that have been specified by the deceased Settlor. The Trustee shall also take into considerationthe appropriate provisions of this Article. b) Upon the death of the surviving spouse, the Trustee shall hold, administer and distribute the Trust Assets in the manner hereinafterprescribed. REVOCABLE LIVING TRUST AGREEMENT Page 21 Section 9.03. Personal Property Distribution Notwithstanding any provision of this Trust Agreement to the contrary, the Trustee must abide by any memorandum by the Settlors, particularly that contained in the section entitled "Special Directives" incorporated into this Trust Instrument, directing the disposition of Trust Assets of every kind including but not limited to furniture, appliances, furnishings, pictures, china, silverware, glass, books, jewelry, wearing apparel, and all policies of fire, burglary, property damage, and other insurance on or in connection with the use of this property. Otherwise, any personal and household effects of the Settlors shall be distributed with the remaining assets of the Trust Estate. Section 9.04. Liability of Trustee The Trustee will not be responsible or liable for any loss which may occur by reason of depreciation in value of the properties at any time belonging to the Trust Estate, nor for any other loss which may occur, except that the Trustee will be liable for such trustee's own negligence, neglect, default, or willful wrong. The Trustee will not be liable or responsible for the acts, omissions, or defaults of any agent or other person to whom duties may be properly delegated hereunder (except officers or regular employees of the Trustee) if such agent or person was appointed with due care. The Trustee may receive reimbursement from the Trust Estate for any liability, whether in contract or in tort, incurred in the administration of the Trust Estate in accordance with the provisions hereof, and the Trustee may contract in such form that such Trustee will be exempt from such personal liability and that such liability will be limited to the Trust Assets. Section 9.05. Successor Trustees Any Successor Trustee shall have all the power, rights, discretion and obligations conferred on a Trustee by this Trust Agreement. All rights, titles and interest in the property of the Trust shall immediately vest in the successor Trustee at the time of appointment. The prior Trustee shall, without warranty, transfer to the successor Trustee the existing Trust property. No successor Trustee shall be under any duty to examine, verify, question, or audit the books, records, accounts, or transaction of any preceding Trustee; and no successor Trustee shall be liable or responsible in any way for any acts, defaults or omissions of any predecessor Trustee, nor for any loss or expense from or occasioned by anything done or neglected to be done by any predecessor Trustee. A successor Trustee shall be liable only for his or her own acts and defaults. REVOCABLE LIVING TRUST AGREEMENT Page 22 ARTICLE TEN Section 10.O l . Perpetuities Savings Clause Notwithstandingany other provision of this instrument, the Trusts created hereunder shall terminate not later than twenty-one (21) years after the death of the last survivor of all Settlors and any other Beneficiary or Beneficiaries named or defined in this Trust living on the date of the death of the first spouse to die. The Trustee shall distribute each remaining Trust principal and all accrued or undistributed net income hereunderto the Beneficiaryor Beneficiaries. If there is more than one Beneficiary,the distribution shall be in the proportion in which they are Beneficiaries; if no proportion is designated, then the distribution shall be in equal shares to such Beneficiaries. ARTICLE ELEVEN Section 11.01. GoverningLLaw It is not intended that the laws of only one particular state shall necessarily govern all questions pertaining to all of the Trust hereunder. a) The validity of the Trust hereunder, as well as the validity of the particular provisions of that Trust, shall be governed by the laws of the state which has sufficient connection with this Trust to support such validity. b) The meaning and effect of the terms of this Trust Agreement shall be governed by the laws of the Commonwealth of Pennsylvania c) The administration of this Trust shall be governed by the laws of the state in which the principal office of the Trustee then having custody of the Trust's principal assets and records is located. The foregoing shall apply even though the situs of some Trust assets or the home of the Settlor, a Trustee, or a Beneficiary may at some time or times be elsewhere. Section 11.02. Invalidity of any Provision If a court finds that any provision of this Trust Agreement is void, invalid or unenforceable, the remaining provisions of this Agreement will continue to be fully effective. Section 11.03. Headings The use of headings in connection with the various articles and sections of this Trust Agreement is solely for convenience, and the headings are to be given no meaning or significance whatever in construing the terms and provisions of this Agreement. REVOCABLE LIVING TRUST AGREEMENT Page 23 Section 11.04. Internal Revenue Code Terminolo~y As used herein, the words "gross estate," "adjusted gross estate," "taxable estate," "unified credit," "state death tax credit," "maximum marital deduction," "marital deduction," and any other word or words which from the context in which it or they are used refer to the Internal Revenue Code shall be assigned the same meaning as such words have for the purposes of applying the Internal Revenue Code to a deceased Settlor's Estate. Reference to sections of the Internal Revenue Code and to the Internal Revenue Code shall refer to the Internal Revenue Code amended to the date of such Settlor's death. REVOCABLE LIVING TRUST AGREEMENT Page 24 SPECIAL DIRECTIVES OF WILLIAM F. GALE I, WILLIAM F. GALE, a resident of the County of Cumberland, Commonwealth of Pennsylvania, being of lawful age, and of sound and disposing mind and memory, and not acting under duress, fraud, or undue influence, hereby make, publish and declare this to be my Special Directive, and I incorporate THE WILLIAM F. GALE AND MARGUERITE W. GALE REVOCABLE LIVING TRUST AGREEMENT. FIRST The natural objects of my affection are: 1) My wife - MARGUERITE W. GALE 2) My Child- SUSAN G. SNYDER SECOND I direct that all estate and inheritance taxes payable as a result of my death, not limited to taxes assessed on property, shall be paid out of the residue of my Estate, and shall not be deducted or collected from any League, Devisee or Beneficiary hereunder. THIltD In the event any of my named Beneficiaries should predecease me, all of that person's share of the Trust Estate is to be divided equally among that person's issue per stirpes, unless otherwise stated in these directives. FOURTH I direct that before any distribution of the assets of the Trust Estate to the named Beneficiaries certain specific distributions, if any, shall be made from the assets as set forth on the list attached hereto and marked "Exhibit A." FIFTH I hereby acknowledge and accept the "Special Directives," if any, of my spouse. REVOCABLE LIVING TRUST AGREEMENT Page 25 SPECIAL DIRECTIVES OF MARGUERITE W. GALE I, MARGUERITE W. GALE, a resident of the County of Cumberland, Commonwealth of Pennsylvania, being of lawful age, and of sound and disposing mind and memory, and not acting under duress, fraud, or undue influence, hereby make, publish and declare this to be my Special Directive, and I incorporate this into THE WILLIAM F. GALE AND MARGUERITE W. GALE REVOCABLE LNING TRUST AGREEMENT. FIRST The natural objects of my affection are: 1) My husband - WILLIAM F. GALE 2) My Child- SUSAN G. SNYDER SECOND I direct that all estate and inheritance taxes payable as a result of my death, not limited to taxes assessed on property, shall be paid out of the residue of my Estate, and shall not be deducted or collected from any League, Devisee or Beneficiaryhereunder. THIRD In the event any of my named Beneficiaries should predecease me, all of that person's share of the Trust Estate is to be divided equally among that person's issue per stirpes, unless otherwise stated in these directives. FOURTH I direct that before any distribution of the assets of the Trust Estate to the named Beneficiaries certain specific distributions, if any, shall be made from the assets as set forth on the list attached hereto and marked "Exhibit A." FIFTH I hereby acknowledge and accept the "Special Directives," if any, of my spouse. REVOCABLE LIVING TRUST AGREEMENT Page 26 DATED to be effective this ~ - ~ ~-~ w _.~ day of 1 ~~GZ-~-~t_. 7 ,19 ~ ;? . SETTLORS: ,- WILLIAM F. GALE AI~G ER); E W. GALE ACCEPTED BY CO-TRUSTEES: ~`~ ~~ ~ LLIAM F. GALE -~ ~-~ ARG E - E W. GALE COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND This instrument was acknowledged before me on the date herein set forth by WILLIAM F. GALE as Settlorand Co-Trustee to certify which witness my hand and seal of office. r ~~' / ' ,vy~.~ .,c~C otary Public, ~o monwealth enns~~l~-at3iar COMMONWEALTH OF PENNSYLVANIA LINDA ~ MORGAN Commissioner d Deeds COUNTY OF CUMBERLAND Commonweal ~ Fennsyihrania Commission Expires 11/24/2002 This instrument was acknowledged before me on the date herein set forth by MARGUERITE W. GALE as Settlorand Co-Trustee to certify which witness my hand and seal of office. .. /~~ l uao~t ~. gut ~ ~ ' ~. Ca~mis~oner of ~_ ~.-~'~%~!~;. ~/ ~ ~; Deeds ~~~ ~ Penns~v~ Notary Public, Cc~nmonwealth of Pe ~ s}~lvania Commission Expires 11/20/2002 REVOCABLE LIVING TRUST AGREEMENT Page 27 Financial Planning Estate Review Risk Analysis Investment Management august 8, 2012 Irwin & McKnight, P.C. 60 W. Pomfret St. Carlisle, PA 17013 Estate of Marguerite W. Gale This letter will serve as documentation for the fair market value of the investment account numbered CF1-017140, titled Marguerite Gale- Individual TOD, and held at National Financial Services. Due to Ms. Gale's date of death being Saturday, August 4th, the fair market value for this account of $65,459.21 was established as of close of market trading on Friday, August 3~d Patrick Williams Account Executive Cornerstone Wealth Management Patrick Williams is a Registered Representative and Investment Advisor and offers securities and advisory services through WRP Investments, Inc., member FINRA 8~ 51PC. Cornerstone Wealth Management is not affiliated with WRP Investments, Inc. Securites and advisory services are provided by WRP Investments, Inc. at 4407 Belmont Ave.. Youngstown, OH 44505 (330) 759-2023. vveaitn ~vianagement I l -~ _- '~ - }-r ~_ - ti,, -~- ~®SE ~~AIVI E5 ~EV1/E~ERS TO WHOM IT MAY CONCERN: This is to certify that we are engaged in the jewelry business, appraising diamonds, watches, jewelry and precious stones of all descriptions. We herewith certify that we have this day carefully examined the following listed and described articles, the property of: NAME: Estate of Peg Gale ADDRESS: c/o Susan Snyder S~ Courtyard Drvc; Carlisle, PA 17013 We estimate the value as listed for insurance or other purposes at the current retail value, excluding Federal and other taxes. In making this Appraisal we DO NOT agree to purchase or replace 'the articles. DESCRIPTION The following item is appraised for estate purposes: . Lady's 14k yellow gold diamond nugget style fashion ring. This ring .contains five old European cut and four round brilliant cut diamonds. The largest diamond is an old European cut diamond measuring approximately 5.2mm in diameter, approximately .59ct. The clarity is VS2. The color is J. The next largest round brilliant cut measures approximately 4.6mm in diameter, approximately .45ct. The clarity is SII. The color is J. The approximate total weight of the nine diamonds is 1.72ctw. Each diamond is secured within a white gold four prong crown. The shank measures l O.Omm tapering to 3.9mm. This ring weighs 4.7dwt. Value: $1,420.00 1600 gold The foregoing Appraisal is made with the understanding that the Appraiser assumes no uadwty won respect to any acuon roar may oe raKen on me oasis or mis nppra~sai. 301 East Main Street • Mechanicsburg, PA 17055 • (717) 795-9224 M&T 499 Mitchell Road, Millsboro, DE 19966 Adjustment Services Phone 888-502-4349 F ax (302) 934-2955 August 15, 2012 Irwin & McKnight, P.C. West Pomfret Professional Building 60 West Pomfret Street Carlisle, PA 17013-3222 tt~ ~ •~ Re: Estate of Marguerite Gale ~ ~ -~ ~?~ ~ ~~~ ~ `' Social Security: 179-12-3752 ~;-.; Date of Death: August 4, 2012 t~~~lf~ ~` ~~'~~~~~~ ~i~ 0~~1C~` Dear Sir or Madam: Per your inquiry on August 10, 2012, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Account Number Ownership (Names ofl Opening Date Balance on Date of Death Accrued Interest Total Checking Account 639494 William W. Gale(Trustee) Susan G. Snyder(POA) Marguerite W. Gale(Trustee) The Gale(Grantor) 0724/1984 $2, 084.45 $ .00 $2, 084.45 For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, please call the High Street Carlisle at 717-240-4536. We were unable to locate any safe deposit box for the above-mentioned decedent. This letter does not include any accounts in which the deceased may have been listed as Power of Attorney, Custodian of Uniform Transfers, Representative Payee, or Trustee under a Written Agreement. Sincerely, Valarie Mercer Adjustment Services 08/08f2012 14:58 8884424999 Art Amundsen Financlel Advisor 21 West Hlgh Stre®t Carlisle, PA 17D13 13us.717T258-4688 PAGE 02/03 EdwardJones MAKING SENSE OF INVESTING Susan G. Snyder TTEE William ~ Marguerite Gale Trust 5124 Pleasant Valley Rd. #269 Bliss, NY 14024^9800 Dear Susan: August 6, 2012 We were sorry to hear about the death of your mother, Marguerite Gals. Please accept our condolences and know that our thoughts are with you. This letter is being sent, per your r®qu®st, to provide information for the following securities held in a trust account that is registered to Marguerite Gale .These values are shown as of the date of death August 4, 2012. Qty Description 101.80468 BHP Billiton PLC ADR 388.62091 Kimco Realty Corp 182.61047 PNC Bank Corp 252.000 Realty Income Corp 121.29829 Royal Dutch Shell PLC Spons ADR 147.95494 Verizon Communications 362.44839 Weingarten Realty Investors 373.067 International Crwth & Inc Fund 407.976 Capital Income Bldr Fd 699.545 Capital World Grwth & Inc Fd 1,523.544 Income Fund of America 445.923 Lord Abbott Balanced Strategy 662.432 Putnam Con Inc Grwth Tr Sh B®n 1,376.482 Putnam Equity Income Fd New CI A 674.541 Putnam Voyager Fund Inc CI A Valu® Per Item Total Value Accr Dlv (*munl) 60, 0075 6,116.17 - 19.90625 7,735.98 - 60.11 10,976.72 - 41.44 10,442.88 - 70.1025 8,503.32 - 44.715 6,615.81 - 27.67875 10,032.12 - 28.71 10,710.75 - 52,67 21,488.20 - 34.92 24,428.21 - 17.74 27,027.67 - 10.41 4,642.06 - 19.47 12,897.55 - 16.22 22,326.54 - 20.89 14,091.16 - 08/0812012 14:58 8884424999 PAGE 03!03 $If1Cer81y, ~z~~~ ~~ Ramona Mateya Branch Office Administrator Edward Jones, its employees and financial advisors cannot provide tax or legal advice. You should consult your attorney or qualified tax advisor regarding your situation. The information provided is beli®ved to be reliable, but its accuracy and completeness are not guaranteed. Cost basis information maybe from an outside source that has not been verified. Cost basis is provided for information only and should not be used for tax purposes without the assistance of your tax preparer. Aug 17 12 06:31p Hoffman-Roth F.H. 7172433723 FUNERAL HOME ~ CREMATORY, INC. Susan Snyder 84 Courtyard Drive Carlisle, PA 17013 Statement of Funeral Expenses for: Marguerite Gale p.l 214 North Hanover Street Carlisle, Pennsylvania 17013 717.243.45 i 1 toll free 1.846.451.4511 fox 717.243.3723 www.hoffrr~anroth.com i nfo@hotfma nroth.com August 17, 2012 Date of Death: August 4, 2012 Account Id: 16627-189 PACKAGE: Immediate Cremation OPTION 5 -Cremation $ 1,990.00 Sub Totaf: $ '1,990.00 TOTAL FUNERAL HOME CHARGES: $ '1,990.00 CASH ADVANCES: 10 Certified Death Certificates at $ 6.00 each $ 60.00 Newspaper Notice -Sentinel $ 107.92 Coroner's Fee $ 25.00 Sub Total: $ 192.92 Total Funeral Expense: ~ 2,182.92 Balance: $ 2182.92 Please return this portion with your Remittance. $ Amount Enclosed Marguerite Gale Service ID#: 16627-189 SERVING OUR COMMUNITY SINCE 1 907 ® - a L '~ S- ~. A~ W O .~ V M a-1 0 O N ~-I ~ t[) O ~ N O N ~ ~ ~ a . 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O ...{ O ~ O U O ~ m ~ ~ ~ ~ °~ 00 ~~ ~ 'n ~ ~' ~ W v ~'~ ~ ~ ~ ~ ~ ~ C ~ c Q ~ E" ~ O c Q ''~ ~ m N ~ rti ~ _ ~ = O o C ~ w x ~p m ~ .~ O 'c ~ W~ O Q Q FA"'~' O O p Q t5 ~ W Gtr W ~ W FW ~ U .-i m o0 .° ~ v J ~ ° m v e ~ I O O O D 0 0 C Rli o ,° Q Z c ~ ~a ti m ~Z ~ Q r m ~ m u1 U C .1 co r ~t-U :+ (D U Q' r c a> U Ip ~ U ~ j tp .` Y Q ~ Ct] D O O Y O ¢ D ~ ~ ~ i a m a i a i n _ C ~ ~ ~ b0 x ~ ~ N cp (6 ~ t r L r ~ ~ ° ~ F- U U U U ° a c Z mw a r"ni nm i E~ m N m a> > m ~ Q C C C C o CO N 00 00 00 N „-I r-I r-I ~ ~ ~ O O O O ° U ~ ~ ao ao m ,°a rnrnrn O O O Page: 1 Document Name: untitled STFD 1 THE TRANSACTION STMT FORMAT 12/09/24 10.56.25 STMT CO 96 OP EBRN MS 50861 LAST PAGE~OF TRANSACTIONS ACTI ON COID PROD CODE DDA ACCT 639494- SHORT NAME GALE WILLIAM F CURR CODE PAGE 1 SEARCH FROM 112/08/01 THRU 112/09/21 ACTN POST EFFECTIVE CHE CK NUMBER TRAM AMOUNT D/C BALANCE TRACE ID DESCRIPTION * 08/01 1,219.32 C 2,809.37 012208001569092 US TREASURY 303 XXRR RET * 08/01 523 58 C ~~ ~ . 3,332.95 $ d -~ 12209002622942 US TREASURY 312 XXCIV SERV * 08/06 X1,248.50 D. 2,084.45 012214006261323 Chapel Pointe CASH TRANS 160.00 D 1,924.45 012222002383411 WBT INC.395 EFT GIFTS * 08/20 40.75 D 1,883.70 012233008287849 CenturyLink SPEEDP * 08/21 ~ 277.71 C 2,161.41 012233009110290 GLIC CLAIM PYMT * 09/10 160.00 L 2,001.41 012254002910676 wBT INC.395 EFT GIFTS * 09/21 2.41 D 1,999.00 012265001937074 CenturyLink-SPEEDPAY PF: 1-HELP 3-P LVL 6-INQ 7-SB 8--SF 9-ASUM 11-CUTO -STSM Date: 9/24/2012 Time: 10:58:32 AM s . ,OSEph JAMES ~EWELERS 301 E. MAIN STREET ~~~ ~ ~ ~~ MEC{IANIC56URfj~ PA 17055 WvuW.J05EP~IJAMESJEWELERS.COM #Q0~ -35253 jJJEWE~ER52@COMCAST.NET ~Il ~~l ll ~ ~l~~~l l ~l ~ 11111 1111 l loll 717.795.9224 9/24/2012 11:42 AM Joseph James Jewelers (717) 795-9224 You were assisted by Elaine Szebin (#3) Sold To. #001-12105 Susan Snyder 84 Courtyard Drive Carlisle, PA 17013 USA 717-243-4496 35046-001 63581 - 14K Diamond nugget ring with a Illlllililllllllllllllllllllllllllllll crack. Tasks:Written appraisal for estate Repair Pickup purposes. Price... $100.00 Less previous payments.... $0.00 Due at pickup... $100.00 $100.00 SubTotal... $100.00 Pennsylvania Sales Tax... $6.00 Total... $106.00 Charged to Visa Card #4968 Auth #055060... $106.00 x Please Sign Store Copy)_ _________ __ ___ SUSAN G SNYDER agree to pay the above amount according to the card issuer agreement. Thank you for shonpina Joseph James Jewelers