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HomeMy WebLinkAbout12-13-12ESTATE OF IN THE COURT OF COMMON PLEAS KATHRYN W. FISHEL :CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION r~ • NO. 21-12-0969 c•, ~-~=^ ~ man" ...~, i~ ~ -° r,.'°~ f~l C'"j c.: ~ ::. ~~x PETITION TO APPOINT SUCCESSOR TRUSTED c~ :;'^' ~ ~, f_ .~' ~,~ ...E .. ,.. : _- TO THE HONORABLE JUDGES OF SAID COURT: ~ ~ ~~~~~' '' _ °i ,+ ~~ d „~s l ~iM i Pamela F. VanKirk and Patricia F. Taylor, your Petitioners, file this Petition to Appoint Successor Trustee under the provisions of Section 7764 of the Probate, Estates and Fiduciaries Code and in support thereof avers that: (1) Your Petitioner, Pamela F. VanKirk is a competent adult residing at 412 Darla Road, Mechanicsburg, Pennsylvania 17055, and is the daughter of the above decedent. (2) Your Petitioner, Patricia F. Taylor is a competent adult residing at 715 Alberta Avenue, Mechanicsburg, Pennsylvania 17050, and is the daughter of the above decedent. (3) The Fishel Family Irrevocable Trust Agreement was established on July 29, 1993, with Kathryn W. Fishel appointed as Settlor and Trustee. A copy of The Fishel Family Irrevocable Trust Agreement is attached hereto as Exhibit "A." (4) Kathryn W. Fishel, died on August 21, 2012 at the age of 90 years, but prior thereto lived and was domiciled at 5225 Wilson Lane, Mechanicsburg, Cumberland County, Pennsylvania. A copy of decedent's Death Certificate is attached hereto as Exhibit "B." (5) Upon the death of Kathryn W. Fishel, the remaining trust estate shall be distributed as follows, pursuant to 4.03 of The Fishel Family Irrevocable Trust Agreement: (A) Thirty percent (30%) of the remaining trust estate shall be divided into separate and equal shares, and one such share shall be distributed to each of the Settlors' grandchildren, per stirpes. (B) Seventy percent (70%) of the remaining trust estate shall be divided into separate and equal shares, and one such share shall be distributed to each of the Settlors' children, Pamela F. VanKirk and Patricia F. Taylor, per stirpes. (6) A Trustee is necessary to authorize the distribution of the trust estate as outlined in Paragraph (8) above, and no Successor Trustee was listed in The Fishel Family Irrevocable Trust Agreement dated July 29, 1993. (7) It is necessary that a Successor Trustee be appointed in the place of Kathryn W. Fishel by reason of her death. (8) All parties consent that Marcus A. McKnight, III be appointed as Successor Trustee of The Fishel Family Irrevocable Trust. (9) The names of all persons having an interest, vested or contingent, in the trust are as follows: Pamela F. VanKirk, Daughter Patricia F. Taylor, Daughter Jason R. Taylor, Grandson Jenna C. Taylor, Granddaughter Christine M. VanKirk, Granddaughter (10) The consents of all parties are attached as Exhibit "C." (11) ,The principal of the trust consists of securities with a fair market value of approximately $337,546.87 as of the Decedent's date of death. Date of Death Valuations are attached hereto as Exhibit "D." (12) An inheritance tax prepayment was made to the Register of Wills, Agent on November 21, 2012 in the amount of $19,700.00. Inheritance Tax Prepayment Receipt is attached beret as Exhibit "E." WHEREFORE, your Petitioners respectfully request that an Order be made authorizing Marcus A. McKnight, III to act as Successor Trustee for The Fishel Family Irrevocable Trust, pursuant to Section 7764 of the Probate, Estates and Fiduciaries Cody, By Mar us A. fight, III, Esquire Su eme C u I.D. No. 25476 IRWIN & NIGHT, P.C. 60 West Pomfret Street Carlisle, PA 17013 VERIFICATION The foregoing document is based upon information which has been gathered by our counsel and ourselves in the preparation of this action. We have read the statements made in this document and they are true and correct to the best of our knowledge, information and belief. We understand that false statements herein made are subject to the penalties of 18 Pa.C.S.A. Section 4904, relating to unsworn falsification to authorities. ~~ ~ Z~.- Pamela F_ .Kirk - , "cam--~ ~. Patricia F. Taylor Date: ~ ~ -~ ~ ~~ .~~ THE FISHEL FAMILY IRREVOCABLE TRUST THIS TRUST AGREEMENT is executed in triplicate on this day of a ~ 199 3 , by and between GEORGE Z . FISHEL, by and thr gh s Attorney-in-Fact, Kathryn W. Fishel, and KATHRYN W. FISHEL, individually, now of 110 West Green Street, Shiremanstown, Cumberland County, Pennsylvania 17011 {herein called "Settlor" or "Settlors") and KATHRYN W. FISHEL, now of 110 West Green Street, Shiremanstown, Cumberland County, Pennsylvania 17011 (herein called "Trustee") . ARTICLE I. TRUST ESTATE 1.01. Initial Princival. Settlors, desiring to establish an i rrevocab 1 e trust , do hereby irrevocably transfer, assign and deliver to the Trustee and its successors, and assign the assets listed on Schedule A, attached hereto and made a part hereof. As further evidence of such assignment, the Settlors have executed or will execute or cause to be executed such other instruments as may be required for the purposes of completing the assignment or transfer of title to such property to the Trustee. The Trustee accepts such transfer and assignment to itself as Trustee, and undertakes to hold, manage, inve$t and reinvest the assets of this Trust, and to distribute the income and principal of the Trust in accordance with the provisions of this Agreement. -~ 1.02. Additional Princival. The Settlors and any other person or persons, -with the consent of the Trustee, shall have the right at any time to make additions to the corpus of this Trust or any share thereof hereby established. All such additions shall be held, governed, and distributed by the Trustee in accordance with the terms and conditions of this Agreement. ARTICLE II. IRREVOCABILITY OF TRUST 2.01. Irrevocability. Settlors have been advised of the consequences of an irrevocable trust and hereby declare that this Trust shall be irrevocable and shall not be altered, amended, revoked, or terminated by Settlors or any other person or persons. ARTICLE III. LIFE INSURANCE POLICIES 3.01. General Provisions. If any insurance policies are transferred into this Trust, the Trustee shall be vested with all right, title, and interest in and to the transferred policies of insurance, and is authorized and empowered to exercise and enjoy, for the purposes of the Trust herein created and as absolute owner of such policies of insurance, all the options, benefits, rights and privileges under such policies, including the right to borrow upon and to pledge them for a loan or loans . The Trustee takes all rights, title, and interest in and to the above-stated insurance policies subject to any prior split-dollar life insurance agreement and assignments, which may be i~n effect at the time of transfer. The insurance companies which have issued policies are hereby authorized and directed to recognize the Trustee as absolute owner of such policies of insurance and as fully entitled to all options, rights, privileges, and interests under such policies, and any receipts, releases, and other instruments executed by the Trustee in connection with such policies shall be binding upon all persons interested in this Trust. The Settlors hereby relinquish all rights, title, interest and powers in such policies of insurance which Settlors may own and which rights, title, interest and powers are not assignable, and will, at the request of the Trustee, execute all other instruments reasonably required to effectuate this relinquishment. 3.02 . Payment of Premiums . The Trustee shall be under no obligation to pay the premiums which may become due and payable under the provisions of any policy of insurance which may be transferred or assigned to this Trust, or to make certain that such premiums are paid by the transferor of such policy, or to notify any persons of the nonpayment of such premiums, and the Trustee shall be under no responsibility or liability of any kind in case such premiums are not paid, except the Trustee shall apply any dividends received on such policies to the payment of premiums thereon. Upon notice at any time during the continuance of this Trust that the premiums due upon such policies are in default, or that premiums which will become due will not be paid, either by the transferor or by any other person, the Trustee, within its sole discretion, may apply any cash values attributable to such policy to the purchase of paid-up insurance or of extended insurance, or may borrow upon such policy for the payment of premiums due thereon, or may accept the cash values of such policy upon the policy~s forfeiture. In the event that the Trustee receives the cash value of such policy upon its forfeiture for nonpayment of premiums, the amount received shall be added to the corpus of this Trust, and shall be administered according to the terms of this Agreement. If the insured under such policies of insurance, becomes totally and permanently disabled within the meaning of any policies and because thereof the payment of premiums, or any of them, shall during the pendency of such disability, be waived, the Trustee, upon receipt of such knowledge, shall promptly notify the insurance company which has issued such policies, and shall take any and all steps necessary to make such waiver of premium provision effective. 2 F 3.03. Duties of_ Trustee With Renard to Life 2nsurance Policies. The Trustee shall be under no obligation or duty whatever, except with respect to the safekeeping of such policies of insurance and the duty to receive such sums as may be paid to them in accordance with the requirements of this Trust, by the companies issuing such policies, and to hold, manage and disburse such proceeds subject to the terms of this Agreement. Upon the death of the insured, the Trustee shall make reasonable efforts to carry out the provisions of this Agreement, including the maintenance or defense of any suit, provided, however, the Trustee shall be under no duty to maintain or enter into any litigation unless its expenses, including counsel fees and costs, have been advanced or guaranteed in an amount and in a manner reasonably satisfactory to the Trustee. The Trustee may repay any advances made by it or reimburse itself for .any such fees and costs from any corpus or income of this Trust. ARTICLE IV. TRUST DISTRIBUTIONS 4.01. Trust Principal. The entire corpus of this Trust, including the assets initially transferred to this Trust, subsequent additions to this Trust, and the proceeds of any sale, exchange or investment of such Trust assets, shall be used for the purposes herein contained. 4.02. Income Distribution. During the lifetime of KATHRYN W. FISHEL, the Trustee shall distribute all of the net income of the trust to, or for the benefit of, KATHRYN W. FISHEL for and during the remainder of her life, provided that if KATHRYN W. FISHEL should be admitted into a long-term care facility for a period of time greater than thirty (30) days, then the Trustee shall discontinue distribution of all income, and shall accumulate any and all of the net income of the trust, and shall add such net income to the principal of the trust. The Trustee shall make no distribution of principal to, or for the benefit of, either or both of the Settlors. 4.03. Principal Distributions. Upon the death of KATHRYN W. FISHEL, the Trust shall terminate. Upon termination, the remaining trust estate shall be distributed as follows: (A) Thirty percent (30%) of the remaining trust estate shall be divided into separate and equal shares , and one such share shall be distributed to each of the Settlors' grandchildren, per stirpes . If any of the Settlors' grandchildren predecease the termination of this Trust, the predeceased grandchild's share shall be distributed equally to the predeceased grandchild's issue, per stirpes, provided that if any of Settlors' grandchildren predecease the termination of this Trust without leaving issue, then such predeceased grandchild's share shall be distributed equally to 3 Settlors' remaining grandchildren, per stirpes. (B) Seventy percent (70 0) of the remaining trust estate shall be divided into separate and equal shares, and one such share shall be distributed to each of the Settlors' children, PAMELA F. VAN KIRK and PATRICIA F. TAYLOR, per stirpes. If any of the Settlors' children predecease the termination of this Trust, the predeceased child's share shall be distributed equally to the predeceased child's issue, per stirpes, provided that if any of Settlors' children predecease the termination of this Trust without leaving issue, then such predeceased child's share shall be distributed equally to Settlors' remaining issue, per stirpes. 4.04. General Power of Appointment. Settlors' children, PAMELA F. VAN KIRK and PATRICIA F. TAYLOR, are hereby granted the general power to appoint some or all of the principal of this Trust to themselves or their estates, or any other individual, in such proportions and upon such terms (in trust, outright gifts, or in any other manner) as they jointly deem advisable. The authority under this general power of appointment shall only be exercisable upon the consent, in writing, by all of the Settlors' children, with regard to the terms, conditions, and amount of the appointment. This power shall not be exercisable under their Wills. If Settlors' children fail, either in whole or in part, to exercise this general power of appointment herein granted, the unappointed principal shall continue in trust and shall be administered according to the terms of this Trust. Upon the death, resignation, removal or incapacity of one of the Settlors' children, then the remaining child shall exercise the general power of appointment under this provision. 4.05. Broad Special Power of Appointment. KATHRYN W. FISHEL is hereby granted the special power to appoint, at any time and from time to time, the principal of this Trust in whole or in part and in any manner and in such proportions as she deems advisable to whomever she desires. This power shall not be exercisable under her Will. This special power of appointment does not grant to KATHRYN W. FISHEL the power to appoint the principal of this Trust to herself, her estate, her creditors or the creditors of her estate. If KATHRYN W. FISHEL fails, either in whole or in part, to exercise this special power of appointment herein granted, the unappointed principal shall continue in trust and shall be administered according to the terms of this Trust. ARTICLE V. POWERS OF TRUSTEE 5.01. General Powers. In addition to such other powers and duties as may have been granted elsewhere in this Trust, but subject to any limitations contained elsewhere in this Trust, the Trustee shall have the following powers and duties: 4 A . In the management , care and disposition of this Trust , the Trustee shall have the power to do all things and to execute such deeds, instruments, and other documents as may be deemed necessary and proper, including the following powers, all of which may be exercised without order of or report to any court: (1) To sell, exchange, or otherwise dispose of any property, real, personal or mixed, wheresoever located, at any time held or acquired hereunder, at public or private sale, for cash or on .terms as may be determined by the Trustee, without advertisement, including the right to lease for any term notwithstanding the period of the Trust, and to grant options, including an option for a period beyond the duration of the Trust. (2) To invest all monies in such stocks, bonds, securities, investment companies or trust shares, mortgages, .notes, choses in action, real estate, improvements thereon, and other property as the Trustee may deem best, without regard to any law now or hereafter in force limiting investments of fiduciaries; except that the Trustee may not invest in any stock or securities issued by the corporate Trustee or issued by a parent or affiliate company of such Trustee. (3) To retain for investment any property deposited with the Trustee hereunder; except that the Trustee may not retain for investment any stock or securities in the corporate Trustee or in a parent or affiliate company of such Trustee. (4) To vote in person or by proxy any corporate stock or other security and to agree to or take any other action in regard to any reorganization, merger, consolidation, liquidation, bankruptcy or other procedure or proceedings affecting any stock, bond, note or other security held by this Trust. (5) To use lawyers, real estate brokers, accountants and any other agents, if such employment is deemed necessary or desirable, and to pay reasonable compensation for their services. (6) To compromise, settle or adjust any claim or demand by or against the Trust and to agree to any rescission or modification of any contract or agreement affecting the Trust. (7 ) To renew any indebtedness , as well as to borrow money, and to secure the same by mortgaging, pledging or 5 conveying any property of the Trust, including the power to borrow from the Trustee (in the Trustees individual capacity} at a reasonable rate of interest. (8) To retain and carry on any business in which the Trust may acquire any interest, to acquire additional interests in any such business, to agree to the liquidation in kind of any corporation in which the Trust may have any interest and to carry on the business thereof, to join with other owners in adopting any form of management for any business or property in which the Trust may have an interest, to become or remain a partner, general or limited, in regard to any such business or property and to hold the stock or other securities as an investment, and to employ agents, and confer on them authority to manage and operate the business, property or corporation, without liability for the acts of any such agent of for any loss, liability or indebtedness of such business if the management is selected or retained with reasonable care. (9) To register any stock,-bond or other security in the name of a nominee, without the addition of words indicating that such security is held in a fiduciary capacity, but accurate records shall be maintained showing that the s took, bond or other security i s a trus t asset and the Trustee shall be responsible for the acts of the nominee. (10) To merge this Trust with any other trust created in my Will or otherwise, with similar provisions and purposes and the same beneficiary or beneficiaries, but only to the extent that the merger of the trusts wi 11 not cause the imposition of gift tax or generation- skipping tax, federal or otherwise. B. Whenever the Trustee is directed to distribute any trust principal in fee simple to a person who is then under twenty-one (21) years of age, the Trustee shall be authorized to hold such property in trust for such person until he becomes twenty-one (21) years of age, and in the meantime shall use such part of the income and the principal of the trust as the Trustee may deem necessary to provide for the proper support and education of such person in the standard of living to which he has become accustomed. If such person should die before becoming twenty -one ( 21) years of age , the property then remaining in trust shall be distributed to the personal representative of such persons estate. C. In making distributions from the Trust to or for the benefit of any minor or other person under a legal disability, the 6 Trustee need not require the appointment of a guardian, but shall be authorized to pay. or deliver the distribution to the custodian of such person, to pay or deliver the distribution to such person without the intervention of a, guardian, to pay or deliver the distribution to the legal guardian of such person if a guardian has already been appointed, or to use the distribution for the benefit of such person. D. In the distribution of the Trust and any division into separate trusts and shares, the Trustee shall be authorized to make the distribution and division in money or in kind or in both, regardless • of the basis for income tax purposes of any property distributed or divided in kind, and the distribution and division made and the values established by the Trustee shall be binding and conclusive on all persons taking hereunder. The Trustee may in making such distribution or division allot undivided interests in the same property to several trusts or shares. E. If at any time after Settlors' death the total fair market value of the assets of any trust established or to be established hereunder is so small that the corporate Trustee's annual fee for administering the trust would be equal to or less that the minimum annual fee set forth in the Trustee's regularly published fee schedule, then the Trustee in its discretion shall be authorized to terminate such trust or to decide not to establish such trust, and in such event the property then held in or to be distributed to such trust shall be distributed to the persons who are then or would be entitled to the income of such trust. If the amount of income to be received by such persons is to be determined in the discretion of the Trustee, then the Trustee shall distribute the property among such of the persons to whom the Trustee is authorized to distribute income, and in such proportions, as the Trustee in its discretion shall determine. F. The Trustee shall be authorized to lend~or borrow, including the right to lend to or borrow from the Settlors' estate, at an adequate rate of interest and with adequate security and upon such terms and conditions as the Trustee shall deem fair and equitable. G. The Trustee shall be authorized to sell or purchase, at the fair market value as determined by the Trustee, any property to or from Settlors' estate, the estate of Settlor's spouse, or any trust created by Settlor or Settlor's spouse during life or by will, even though the same person or corporation may be acting as executor of Settlor's estate or the estate of Settlor's spouse or as trustee of any other such trusts and as the Trustee of this Trust. H. The Trustee shall have discretion to determine whether 7 items should be charged or credited to income or principal or allocated between income and principal as the Trustee may deem equitable and fair under all the circumstances, including the ,power to amortize or fail to amortize any part or all of any premium or discount, to treat any part or all of the profit resulting from the maturity or sale of any asset, whether purchased at a premium or at a discount, as income or principal or apportion the same between income and principal, to apportion the sales price of any asset between income and principal, to treat any dividend or other distribution on any investment as income or principal or to apportion the same between income .or principal, to charge any expense against income or principal or apportion the same, and to provide or fail to provide a reasonable reserve against depreciation or obsolescence on any asset subject to depreciation or obsolescence, all as the Trustee may reasonably deem equitable and just under all of the circumstances. I. The Trustee is hereby authorized and empowered to purchase such insurance policies as it deems appropriate. 5.02. Voting by Trustee. When the authority and power under this Trust is vested in two (2) or more Trustees or Co- Trustees, the authority and power under this Trust or granted by law shall be vested in, and exercised by, each of the Trustees individually or all of the Trustees jointly, such that each Trustee may act independently, or the trustees may act jointly, in the administration or under the terms of the Trust agreement. ARTICLE VI. SPENDTHRIFT PROVISION 6.01. General Provision. No beneficiary shall have the power to anticipate, encumber or transfer his interest in the Trust Estate in any manner other than by the valid exercise of a Power of Appointment. No part of the Trust Estate shall be liable for or charged with any debts, contracts, liabilities or torts of a beneficiary or subject to seizure or other process by any creditor of a beneficiary. ARTICLE VII. CONSTRUCTION OF TRUST 7.01. Choice of Law. This Trust shall be administered and interpreted in accordance with the laws of the Commonwealth of Pennsylvania. 7.02,. Code. Unless otherwise stated, all references in this Trust to section and chapter numbers are to those of the Internal Revenue Code of 1986, as amended, or corresponding provisions of any subsequent federal tax laws applicable to this Trust. 8 7.03. Other Terms. Unless the context otherwise requires, the use of one or more genders in the text includes all other genders, and the use of either the singular or the plural in the text includes both the singular and the plural. 7.04. Captions. The captions set forth in this Agreement at the beginning of the various divisions hereof are for convenience of reference only and shall not be deemed to define or limit the provisions hereof or to affect in any way their construction and application. 7.05. Situs of Trust. The Trust shall have its legal situs in Cumberland County, Pennsylvania. ARTICLE VIII. COMPENSATION OF TRUSTEE AND APPOINTMENT OF SUCCESSOR TRUSTEE 8.01. Compensation. The Trustee shall receive as its compensation for the services performed hereunder that sum of money, based on an hourly charge or percentage rate, which the Trustee .normally and customarily charges for performing similar services during the time which it performs these services. 8.02. Removal of Trustee. Settlors may remove the Trustee, at any time or times, with or without cause, upon thirty (30) days written notice given to the current Trustee. Upon the death of the Settlors, a majority of the current income beneficiaries may remove the Trustee, at any time or times, with or without cause, upon thirty (30) days written notice given to the Trustee. Upon the removal of the Trustee, a successor Trustee shall be appointed in accordance with the terms set forth in Paragraph 8.03. 8.03. Appointment of Successor Trustee. The Trustee may resign at any time upon thirty (30) days' written notice given to the Settlors if Settlors are living, or in the event of Settlors death, upon thirty (30) days' written notice given to the current income beneficiary or beneficiaries (including a beneficiary's natural or legal guardian or legal representative), hereunder. Upon the death, resignation, removal or incapacity of the Trustee, or upon the admittance of the Trustee, KATHRYN W. FISHEL, to a long-term care facility for a period of time greater than thirty (30) days, Settlors hereby appoint their children, PAMELA F. VAN KIRK and PATRICIA F. TAYLOR, or the survivor of them, as Successor Trustees. Upon the death, resignation, removal or incapacity of both of the Successor Trustees, an additional successor trustee(s) may be appointed by the Settlors or the survivor during Settlors' lifetimes, or, after Settlors' deaths, by a majority of the current income beneficiaries. Settlors prohibit the appointment of the 9 Settlors, or their personal representatives, as Trustee and any attempt to do so shall be without authority under this Agreement. Any successor trustee shall be a financially sound .and competent corporate trustee. Any successor trustee thus appointed, or, if the Trustee shall merge with or be consolidated with another corporate fiduciary, then such corporate fiduciary, shall succeed to all the duties and to all the powers, including discretionary powers, herein granted to the Trustee. ARTICLE IX. PERPETUITIES CLAUSE 9.01. General Provision. Notwithstanding anything to the contrary in this Trust, each disposition the Settlors have made hereunder, whether legal or equitable, to the extent it can be referred in its postponement of becoming a vested interest to a duration measured by some life or lives in being at the time of the death of the surviving Settlor is definitely to vest in interest, although not necessarily in possession, not later that twenty-one (21) years after such lives (and any period of gestation involved) ; or, to the extent it cannot be referred in any such postponement to such lives, is to so vest not later than twenty-one (21) years from the time of the death of the surviving Settlor. ARTICLE X. ACQUISITION OF UNITED STATES TREASURY BONDS ELIGIBLE FOR TAX PAYMENT; PAYMENT OF TAXES, FUNERAL EXPENSES, AND EXPENSES OF ADMINISTRATION 10.01. Acquisition of Bonds . The Trustee may, at any time, without the prior approval or direction of the Settlors and whether or not the Settlors are able to manage their own affairs, acquire United States Treasury Bonds selling at a discount, which bonds are redeemable at their par value plus accrued interest thereon for the purposes of applying the proceeds to the payment of the United States estate tax on the Settlors' estate; and the Trustee may borrow from any lender, including itself, with or without security, to so acquire these bonds. 10.02. Payment of United States Estate Tax by Bond Redemption. The Settlors direct that any United States Treasury Bonds which may be redeemed at their par value plus accrued interest thereon for the purpose of applying the proceeds to the payment of the United States estate tax imposed on the Settlors' estates, and which are held by the Trustee, shall, to the extent of the amount determined to be required for payment of the estate tax, be distributed to the legal representative of the Settlors' estates to be used by the legal representative ahead of any other assets and to the fullest extent possible to pay the estate tax. 10.03. Payment of Death Taxes and Other Estate Settlement 10 Costs. After the Trustee has complied with paragraph 10.02, above, and ascertained from the legal representative that all such bonds have been redeemed in payment of the United States estate tax, the Trustee shall also ascertain from the legal representative whether the legal representative has sufficient assets to pay the remaining legacy, succession, inheritance, transfer, estate and other death taxes or duties (except the additional estate tax imposed by Section 2032(c), or corresponding provisions of the Internal Revenue Code of 1986 applicable to the Settlors' estates and imposing the tax) levied or assessed against the Settlors' estates (including all interest and penal-ties thereon) , all of which taxes, interest and penalties are hereafter referred to as the death taxes, interest and penalties. If the legal representative advises the Trustee that insufficient funds exist to pay all the death taxes, interest and penalties, the Trustee shall then pay to the legal representative from the trust property, an amount equal to all the death taxes, interest and penalties in excess of the funds available to the legal representative for this purposes, which payments are to be made without apportionment. In making the payments, the Trustee shall use only those assets or their proceeds which are includable in the Settlors' gross estates for purposes of the United States estate tax and shall not impair the marital portion without first exhausting the entire non-marital portion. If the Executors of the Settlors' Estates, in such Executors' sole discretion, shall determine that appropriate assets of Settlors' estates are not available in sufficient amount to pay (1) the Settlors' funeral expenses, and (2) expenses of administering the Settlors' estates, the Trustee shall, upon the request of the Executors of the Settlors' estates, contribute from the principal of the trust estate the amount of such deficiency; and in connection with any such action the Trustee shall rely upon the written statement of the Executors of the Settlors' estates as to the validity and correctness of the amounts of any such expenses, and shall furnish funds to such Executors so as to enable such Executors to discharge the same, or to discharge any part or all thereof itself by making payment directly to the person entitled or claiming to be entitled to receive payment thereof. No consideration need be required by the Trustee from the Executors of Settlors' estates for any disbursement made by the Trustee pursuant hereto, nor shall there be any obligation upon such Executors to repay to the Trustee any of the funds disbursed by it hereunder, and all amounts disbursed by the Trustee pursuant to the authority hereby conferred upon it shall be disbursed without any right in or duty upon the Trustee to seek or obtain contribution or reimbursement from any person or property on account of such payment. The Trustee shall not be responsible for the application of any funds delivered by it to the Executors of the Settlors' estates pursuant to the authority herein granted, nor shall the Trustee be subject to liability to any beneficiary hereunder on 11 account of any payment made by it pursuant to the provisions hereof . IN WITNESS WHEREOF, the Settlors and Trustee have hereunto- set their hams and seals as of the day and year first above-written. SS L' ~~~~.c.w /7 ~~-c.-~~~ ~U~L (SEAL ) GEORGE Z. FISHEL, by and through his attorney-in-fact, KATHRYN W. FISHEL, SETTLOR cG~~/~ ~. ~~c~ (SEAL) RATHR W. P'ISHEL, 3BTTLOR CO ONWEALTH OF PENNSYLVANIA ~,~~tiL~,PJ~ dti~ ' S S co TY OF ~; ~, : On this the 9 ~ da of Lti 19 9 f r O~ Y 3, be o e me, a Notary Public, the undersigned officer, ersonally appeared GEORGE Z. FISHEL, by and through his attorney-in-fact, KATHRYN W. FISHEL, and KATHRYN W. FISHEL, his wife, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within Trust Agreement, and acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have set my hand and official Seal. ~~~-a ublic~ ~ Notarial seaiNly Comm' s s ion Expires l;nda Lee Gates, Notary~ubi c ShirEmanstown i:~oro, Cumberland County lvy Commission Cxpires oct. 9,1995 The foregoing Trust Agreement was delivered, a '. s h eby accepted, at ~~ ~~/n/~ Pennsylvania, on 'Z , 1 9 9 '~ i' vr-c-1~'r~c~ ' ~~. ~~~-~~' SEAL KATHR W. FISHEL, TRUSTEE 12 s SCHEDULE "A" SCHEDULE REFERRED TO IN THE ANNEXED TRUST AGREEMENT DATEDs 1993 FROM GEORGE Z. FISHEL AND KATHRYN W. FISHEL, SETTLORS TO KATHRYN W. FISHEL, TRUSTEE Property Description: 13 ~';'i' ~f){- lEilti Ct~[hf3l~lt~. '•;~a.(9i} tt . '° ~~ ~~` ~~ 4 ; ~:.~ ~ ~ ...8 ~~ g ~ ~ - ~~ . . ,~ -,,, r '~'1 t i f~~:~~~tCi(>t1 'v it~1:b~•r - _ ~ . int In COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT Of HEALTH • VITAL RECORDS 1eo1 CERTIFICATE OF DEATH .._._..,_.._._ 1. Decedent's Legal Name IFlrst, Middle, Last, Suffix) 2. Sex 3. Social Security Number 4. Date of Death (MO/Day/Yr) (Spell Mo) Kathryn W. Fishel female 187-16-6538 August 21, 2012 6a. Age-last Birthday (Vrs) Sb. Under 1 Vear Sc. Under 1 Da 6. Date of Birth (Mo/D ay/Near) (Spel l Month) 7a. Birthplace (City and S tate or Foreign Country) 90 ^^°ntns Days H°urs Minutes March 30 1922 Mechanicsbur PA , 7b. Birthplace (County) Sa. Residence (State or Foreign Country) 8b. Residence (Street and Number -Include Apt No.) Bc. Did Decedent Live in a Township? PA 5225 Wilson Lane Ves, decedent lived in _TCXsIPr A~~t?T1 twp 8d. Residence CCounty1 fiber an 8e. Residence (Zip Code) 17055 ^ No, decedent lived within limits of city/boro. 9. Ever in US Armed Forces? 10. Marital Status at Time of Death ^ Married ~ Widowed 11. Surviving Spouse's Name (If wife, give name prior to first marriage) ^Ves ~ No ^ Unknown ^ Divorced ^ Never Married ^ Unknown 12. Fathei s Name (First, Middle, Last, Suffix) 13. Mother's Name Prior [° First Marriage (First, Middle, Las[) J. Elmer Widder Pearl A. Lefever 14a. Informant's Name 14b. Relationship to Decedent 14c. Informant's Mailing Address (Street and Number, City, State, Zip Code Pamela F. VanKirk daughter 412 Darla Road, Mechanicsburg, PA 17055 ............................................................. ........................................... .,-,.., lSa; Place of Death Check onl one . ...........t... ..... ....Y.. .. .. ... .............. .. ... .... . . . . If Death Occurred in a Hospital. ~ Inpatient : . .. .. ... .... ... . . . . . . ......................., ....................................... If Death Occurred Somewhere Other Than a Hospital. ^ Hospice Facility ~ Decedent's Home ^ Emergenty Room/Outpatient ^ Dead on Arrival ^ Nursing Home/Long-Term Care Facility ^ Ocher (Specify) . lSb. Facility Name (If not institution, give street and number; 16c. City or Town, State, and Zip Code lSd. County of Death Holy Spirit Hos ital Hill, PA 17011 Cumberland 16a. Method of Disposition ~ Burial ^ Cremation 166. Date of Disposition 16c. Place of Disposition (Name of cemetery, crematory, or other place) ^ Removal from State ^ Donation Aug 24 201 Mechanicsburg Cemetery Other (Specify) • , 16d. Locatio of Disposition (City or Town, State, and Zip) h 17a. Signature of Funeral Service Licensee r Person in Charge of Interment 17b. License Number Mec anicsburg, PA 17055 /~ ~ ~ FD 011667 L t ./~ a 17c. Name and Complete Address of Funeral Facility Mal zzi Funeral Home 8 Market Plaza Wa Mechanicsbur PA 17055 I8. Decedent's Education -Check the box that best describes the 19. Decedent of Hispanic Origin ~ Check the 20. Decedent's Race ~ Check ONE OR MORE races to indicate what highest degree or level of school completed at the time of death. box that best describes whether the decedent the decedent considered himself or herself to be. ^ 8th grade or less is Spanish/Hispanic/Latino. Check the "NO" White ^ Korean ^ No diploma, 9th ~ 12th grade box ((decedent is not Spanish/Hispanic/Latino ^ Black or African American ^ Vietnamese ^ High school graduate or GED completed No, no[ Spanish/Hispanic/Latino ^ American Indian or Alaska Native ^ Other Asian ® Some college credit, but no degree ^ Yes, Mexican, Mexican American, Chicano ^ Asian Indian ^ Native Hawaiian a Associate degree (e.g. AA, A5) ^Ves, Puerto Rican ^ Chinese ^ Guamanian or Chamorro ^ Bachelor's degree (e.g. BA, AB, 851 ^Ves, Cuban ^ Filipino ^ Samoan ^ Master's degree (e.g. MA, MS, MEng, MEd, MSW, MBA( ^Ves, other Spanish/Hispanic/Latino ^ lapanese ^ Other Pacific Islander ^ Doctorate (e.g. PhO, EdD) or Professional degree (Specify) ^ Other (Specify) e. . MD DDS, DVM, LLB 1D 21. Decedent's Single Race Self-Designation -Check ONLY ONE [o indicate what the decedent considered himself or herself to be. 22a. Decedent's Usual Occupation -Indicate type of work White ^ Japanese ^ Samoan done during most of working Ilfe. DO NOT USE RETIRED. ^ Black or African American ^ Korean ^ Other Pacific Islander receptionist ^ American Indian or Alaska Native ^ Vietnamese ^ Don't Know/Not Sure ^ Asian Indian ^ Other Asian ^ Refused 22b. Kind of Business/Industry ^ Chinese ^ Native Hawaiian ^ Other (Specify) medical ^ Filipino ^ Guamanian or Chamorro ITEMS 23a - 23d MUST BE COMPLETED 23a. Date Pronounced Dead (Mo/Oay/Vr) 236. 'gnature of Person P onouncing Death (Only when applicable) 23c. License Number BY PERSON WHO PRONOUNCES OR CERTIFIES DEATH n /l ~1 ~~(rCDC ~I ~UJ`~' n !n, g,~tO IP 23d. Date Si ned (MO/Day/Vr) 24. Time of Death ) ,/ ~.~-/1/ VY C ~1 o1(IJ~ ~~ii '~tt v".,7,~ 25. Waz Medic Examiner or Coroner Contacted? ^ Yes No CAUSE OF DEATH Approximate 26. Part I. Enter the chain of events--diseases, inlurles, or complications- chat directly caused [he death DO NOT enter terminal events such as cardiac arrest Interval: respiratory arrest, or ventricular fibrillation without showing the etiology. DO NOT ABBREVIATE Enter only one cause on a line. Add additional lines if necessary Onset [o Death /t~v>-~ 5Y5tuLtc Cc~ly/,ts"ttvs: I1~Vk2T ,--Hl~yf'~- Z~.t~r.• '" IMMEDIATE CAUSE ~-----~------~-> a. _ f (Final disease or condition Due [o (or as a consequence o ). resulting in death) ~ ~~ ~ 1 > b. ~LV~c1-E~ 1~~+~IL11L ~l~t,yf.` 1.~~',(.ir.6~1i3-1-i1or~ :?cIt'rg>-~ Sequentially list conditions, Due to for as a consequence of) ((any, leading to the cause listed on line a. Enter the c. UNDERLYING CAUSE Due to (or as a consequence of) (disease or injury that i iti d th e nt lti d t n ve s resu ng . _ _ _____ __ __ __. a e e in death) LAST. Due to for as a consequence o(). 26. Part II. Enter other significant conditions contributing [o death but not resulting in the underlying cause given in Part I 27. Was an autopsy performed? ^ ves Q-K6 28. Were autopsy findings available [o complete the cause of death? ^ Yes ^ No 29. If Fe le: 30. Did Tobacco Use Contribute to Death? 31 Manner of Death Not pregnant within pas[ year ^ Yes ^ Probably [}'t'latural ^ Homicide ^ Pregnant at time of death ~1Qo ^ Unknown ^ Accident ^ Pending Investigation ^ Not pregnant, but pregnant within 42 days of death ^ Suicide ^ Could not be determined '. ^ Not pregnant, but pregnant 43 days to 1 year before death 32. Date of Injury (Mo/Day/Vr) (Spell Month) ^ Unknown i( pregnant within the past year 33. Time of Injury 34. Place of Injury (e.g. home; construction site; (arm; schogl) 35. Location of Injury (Street and Number, City, State, Zip Code) 36. Injury at Work 37. I/Transportation Injury, Specify: 38. Describe How Injury Occurred: ^ Yes ^ Driver/Operator ^ Pedestrian ^ No ^ Passenger ^ Other (Specify) 39a. rtifier (Check only one): YJ Certifying physician - To the best of my knowledge, death occurred due to the cause(s) and manner stated ^ Pronouncing & Certifying physician -To the best of my knowledge, death occurred a[ the time, date, and place, and due to [he cause(s) and manner stated , and/or investigation, in my opinion, death occurred at the time, date, and place, and due to the cause(s) and manner stated ^ Medical Examiner/Coroner - On the basis of examina tion ` ' Signature of certifier: ~~~~ •,~'!V Title of certifier: M ~ ~ ~l R.t~ License Number: M ~ l+2-I ~. ~'1.J 396. Name, Address and Zip Code of Person Completing Cause of Death (Item 26) ~ i r ~ ~ C h 39c. Date Signed (Mo/Day/Vr) ~ P,-, i, l ~o (I 11 - ~1?n ~„ m IT- i -~ I ~~ . vt~, 3 L.L ~Z F,-, v,c.'~ (-e I<r;- ~ z, ~ c I L 40. Reglstra is District Number 41. R s s Signa[ur 42. Registrar Flle Date (Mo/Day/Vr) ~~~~~r~, -~R. ~~a~ ~1~ 43. Amendments /_ ra ~~~ C,(' H106-143 Disposition Permit No. L_Y )_ V _ __ REV 07/2011 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND I hereby consent that Marcus A. McKnight, III be appointed Successor Trustee to The Fishel Family Irrevocable Trust. ~; X1 / ' ~;;~`~~ ; ~--~~ ~"~-_ ~'~,, =~,'~ SEAL ~ ) Christine M. VanKirk Sworn subscribed before me this ~ day of Novembe~012. < COMMONWEALTH OF PENNSYLVANIA ~~ Notarlai Se~9 / l~ar~en S. Noel, N~s`,~~v pts~lic `~-~ ~~ Carflsie Boro, Cumb~rPa~~o Coup Notary PUb11C ~ MY Commission Expires Dec, 8, X015 MEMBER, PENN6YLVAq~~ ~~7C~li1T0y pp NOTARIES COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND I hereby consent that Marcus A. McKnight, III be appointed Successor Trustee to The Fishel Family Irrevocable Trust. ,, (SEAL) Patricia F. Tay Sworn and subscribed before me this c~~( day of November, 2012. ,~ ,~ ~ ~.. r~ COMMONWEALTH OF PENNSYLVANIA Notary Public Nota~a~ ~„zi CarlisE~ :€*~, Cuna~~~n~ ~:a~nty MY COmmi~Sd~n Exp~~es [~. 8, 2015 MEMBER, PEIVN~YLYANY~ A550~4TION AF NO~T'AR1~ COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND I hereby consent that Marcus A. McKnight, III be appointed Successor Trustee to The Fishel Family Irrevocable Trust. ~ ~~ J ~~'~`~ ~r~ "' ~~ ~.-~ (SEAL) f Jason R. ~'ay or Sworn and subscribed before me this ~~ ~~ day of November, 2012. ,-~ f,. COMMONWEALTH OF PENNSYLVANIA r ~ Notarial Seal Notary Public ~ irl sr a , c~,` ~~ a cou ty My Commisslor~ expires Dgc. 8, 2015 MEMI!~~~, f~~NN LYANT~+ SOCiATIQN QF NQTAitIES ~`t~ 1~~f'v~ (3;~I ~~~` ~:~'~ I__., I . ~ c~ r PIi~ I`r1 ~ ~' L ~i :'y 1`~J I i het-e~~, ~:c7r~5~;r~t that Vlat~e~s .~^~. ~/Ic~t~i;ht. ~i~ be a~~~cir~tecf ~~tcc~ss~~- `E ~•rts~cc. ,~ 'the ~iS~4:~ ~al"TTi~~;' ~='e~:~1ti:a~)~~ •~~i'.l~t. l ~~, /~ ~wcjrt~ ~Et7d s~tb^~erihed ~ef~>~-~t~~e this~c~'f' ~~~~ ~~f hlc~~ieii~l~~?~ 1 ~'. `/ '' ~l~~.~tr~, i_'~~~~Iic COMMONWEALTM OF PENNSYLVANIA Notarial SPA! KarB~ 5. NoelF. ~a~tba~-~ ~ubllc ~r!lsl~ Ba'o, ~urn~i"aid bounty My Commis~fon Expir~4 i~:C. S, 2015 MEMBER, PENNSYLVANIA A55(7CL4TTf1N OF NOTARIES COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND I hereby consent that Marcus A. McKnight, III be appointed Successor Trustee to The Fishel Family Irrevocable Trust. // f /.~!/,! l~/ i~ ~ ~ .~' ~ ~ _ ~' ~ ~.~ SEAL C ~" t. e~ ~c s~ ~ . ~ Pamela'. VanKirk COMMONWEALTH OF PENNSYLVANIA Natarlal Seal Karen 5. ~oelfi Nakary public Carlisle ~~su, Cu~~rland Caunty My Commtss+on Expires ~. ~, 2015 MEMBER, pEhiidSYLVANIA ASSOCUTYON OF NO"TARtES Sworn and subscribed before me this ~ ~~. day of November, 2012. 214 Senate Ave 7th Floor Camp Hill, PA 17011 tel 717 730 1800 fax 717 730 1894 toll free 800 237 1700 September 27, 2012 Irwin & McKnight , P.C. Attn: Marcus A. McKnight III West Pomfret Professional Building 60 West Pomfret Street Carlisle, Pa 17013 Re: Estate of Kathryn W. Fishel Dear Mr. McKnight, MorganStanley SmithBarney d{{~~J r ^ tta 'RVVIi~ & iVIcItIViGi-I'~ l_NW OFFICt~~ As requested, I have enclosed a valuation for Kathryn Fishel's accounts with our Firm. Please be advised that the account registrations have not changed in the past 12 months; nor were any accounts closed. However, the first Trust account referenced below (341-010158-139) was never funded and is currently at a zero balance. The Fishel Family Trust owns an annuity with Sun Life with Kathryn Fishel as the annuitant. This policy was issued on 07/20/2000. I have informed them of Kathryn's passing and they are preparing the claim forms for the beneficiaries named in the contract. Account Re istration Account Number O enin Date Kathr n Fishel Ttee, Fishel Famil Irrev Trust U/A/D 7/29/1993 341-010~1-~&=-1~9 07/05/2012 Kathr n Fishel Ttee, Fishel Famil Irrev Trust U/A/D 7/29/1993 341-010168-139 07/12/2012 Kathr n Fishel Ttee, Fishel Famil Irrev Trust U/A/D 7/29/1993 341-010169-139 07/12/2012 Kathr n Fishel Ttee, Fishel Famil Irrev Trust U/A/D 7/29/1993 341-899268-139 05/09/2001 Kathr n W. Fishel 341-908997-139 05/02/2008 We will avvait fiurther il~~truction firom you and the executrixes of Kathryn`s estate on how you would like to proceed with the accounts. As always, please feel free to contact me at 717-730-1826 or at jennifer.s.conway morganstanley com with any questions or concerns. Kindest R gards, 0 ~ Jenni er Con RP® Sr. Registered Associate Morgan Stanley Smith Barney LLC. Member SIPC. Kathryn Fishel: 341-10169-139 .-:.u•~rzw•vu.,:as>..xsxz~zuw~u,.,.x..>z^~~ a•.c .._rc:ss:;res•„mwri x-sm,~w.xr. ..xawsvsr~;rmxr :aT•~ n-v..rc raux^.mx.arx..tt.•aairre:rauasya•,•ru.~z• :.zax~ranas.~; aa~sn:w»zu^~ra,cnr~ . r,,.race;z,r•^ ,~~xmwz;,zaa.oxmuevxuses:~,xn~ Symbol/CUSIP ~ Security Description Quantity ~ Price ($) Market Value ($) ,~ f~j$y ~- fCash 100 1.00 100.00 S"~ a-macsxsv xv'.e.;u•.~rwuaxzcmam~aa~sr axreee~~ . ,•,rhs r.:ozm w.aruumvecw~ BDPS MORGAN STANLEY BANK N.A. 1895.84 1.00 1,895.84 ..r~~ F r+.mmz ..x~zx- BIV •VANGUARD INTERMEDIATE TERM BND ~ 272 ~~ 88.82 24,159.04 _.A .... . ~~ _ .. fBCBAX BLACKROCK CORE BOND PTF A ~ 2 433.33 9.68 23 554.63 ~LSBDX LOOMIS SAYLES BOND INST 782.552 14.77 11,558.29 fX~•~;• .sueur..zrws:cwzw~ss::uw~:.s,,, .. ~:.:~ x~sc~:a~r.:.»:~eawraxmcrnxz:~vaxza: - ~ .~.:w-. •..vrsn:ax _. ~~PT AX ~~PIMCO TOTAL RETURN A 2,067.77 11.38 23,531.22 •raor/.~~a~ax:~•assassr.~zez:~.xma»srw ~ x~aaKZ~,~:re~~aaxzwwumauxraraxss;w~z,•~e,;?:;awx s ~, PSHAX PIMCO SHORT-TERM A 3,897.16,• 9.85 38,387.03 {{[TPINX ~~ TEMPLETON GLOBAL BD FDA ~~ ~ 485.54. 13.20 6,409.13 ~' 9-y~aYRN :JA4d"X6X. 4:4M '~..#~SY(SCIOX.'0.1:vT~FRS~,T~.'v'IIK.Y."9~.T R~..X1G.9~MP.:kAf,KY/..ai:>:IXIFSY.SAh".Yt".Y~~T~.?f" ... -~?~Y[R {~i.~ ~. ~ - $129 595.18 Unless otherwise indicated, this information is not intended to be a substitute for the official account statements that You receive from Us. This information is approximate and subject to adjustment, updating and correction and is for illustrative and general reference purposes only. We are not Last Refreshed - 14:37 PM EDT, 10/01/2012 Id~iS~ Kathryn Fishel: Individual Account # 341-908997-139 _:~_., .. S mbol CUSIP Y / Security Description Cash CIBCX AMERICAN CAP INC BUILDER C ~CWGCX AMERICAN CAP WRLD GR &INC C Quantity Price ($) ~ Market Value (~ ~~ -57.11: 100 -57.11 ~-k~', 253.21." ~~~52.79 13,366.96 .~.~IV ~c~vz~ 240.47; 35.18 8,459.73 ~ ,1.,~ 1 TOTAL ~ $21,769.58 Kathryn Fishel Trustee: Fishel Family Trust account # 341-899268-139 z.:.;~w;r~~acxx„u;,xaw:»:cwan~~x~~c•.zsr::uxsrsnas•..;uy:u:~~x~oxsw.uuez~:zczrsttro.~~.~rw;:u~z~ y:;,~,~y -zwzvrms9xzxax:z:;ua~~~au ~ ~:mr~ a~uwss~~~ro<ttcexrarzc::az~,ramxxu au,~ ' Symbol/CUSIP ~ Securit Descri tion ~~;;~;,:~;~~z;~,,~,~,,~~",,~~;,;F Y p ~ Quantity .Price ($) ' Mara(u $) ~BDPS ~CITIBANK,N A. 4,181 76 1.00 ~ 4,181.76,/ III ~ ~ TOTAL ~ $4,1E1.76 Kathryn Fishel Trustee: Fishel Family Trust account # 341-10168-139 ~."xu .ax.~"w •.w,.rcxarwru ~aec zcw x u:tt.w •~ ~ :w zrs.h..aasm-:,r rmmew.aceaz«c. a~ar.~xscxuwrxwrux:.~;au .. axua-.ewsva .as.~:~ rz~~a.^zrzwis„-asFe:::xz~izxaruurc r'rs~„rec„ax~. 3~~Symbol/CUSIP ~ Securit Descri tion ~~~Quantit~ Price ($) ~ Market Value ($) Y~ ~BDPS ~MORGAN ~" ~~~~...~_,~~ •~ 90 00 ~~ ~ STANLEY BANK N.A. 5,530.25 1.00 ~. -x._ 5,530. 25 1'AHMI Q ~AME HOME MORTG I~~CORP~~ 50 0~.~, 0.02"~~~~" N ' .. fAkL'"!5. Y.MaYkxSiJMRY'/.P5~1s".":: ~1D6YSX0d.Y':~..6fSfZ:rfi~TC~'/. 4':&".CDL6'..x'"SXR~t¢,^~ ,~,' ~>9::lKRa'w':6W4YCRk(dJS:Cf~•ht~ MRYHf~2T! mow; ti ~ ~.YJ:rS.bkClf%h«fP.2M%?l.'L:ff~'~f:.:Sf ~ EVV EATON VANCE LTD DURATION FD ~ 535 00~ 16 71~ 8,939.85 ~~JPM I ~JPMORGAN CHASE 8.625% SER J 200.00 26 41" 5 282.00 w~ ~ a ~~,„~,;,, ..ru za.;a:u:xsa n;,:ammx:- :arar rsmsr" - :aza .•suuczac: rvzmcnxa::-msmsaesr:.vazsce w^mavsew.xarxusaws~:,sns:~:.zurrsz.<>.~n:rern,~i~,-.s~:mn~:~axra:;ve;.. m:~:me::zzxrmsrrsrarrz~ .:¢ra•~ .ezv::~ xssa..srrwxrcyav. wxra:~i.:aw.x, z..z ~NFJ ~NFJ DIVIDEND INT & PRE STRGY 200.00 17 30. ~ 3,460.00 ~~~ ~~ -. -<ww,<::,x..,o:..e:::.~~„~„,~,~,,,.,.,:..,,x~.~:xeattwexzazew~aa.:u::axerz:.;tt:n.:a~xxuax>arwmeew*ssr~nxasxc,~rz-E;tta:xmcunx~aazawcu..n,:"i.~.smsua,:eras.v.:~xr::srzr<arucruczecnnwzaz~:ac<~xa..s.~au::~uctsax.:w.- rc.~ xeasx~wssar~-•zaxamrr..au,~e:o;.` ~JQC NUVEEN CREDIT STRAT INC FD ~ 600.00 9.40' 5,640.00 ~ ~EHI WESTERN~~ASS GLOBAL HIGH FD ~~~" 1,307.31 u~x~ 13 78~•~~~M ~ 014 73 ~~~ ... ~CWGCX gAMERICAN CAP WRLD GR & INC C 242 35.18) 8,534.67 47G"~rX/.ai. _ .:~/.Trt: :935f~oa;,."#L::L'RC. k6'~L»4s..acl::Y.:x:C.'~ C: »z~Ri.Yx( C0.'LSF:YA[!.9 ~~~Y+%~FG TAi..NLR:~G".c~~ Ea)Yl:LCG35.'ukiJtA)RHi~" " 3 ~~CFRE:.^.34i3:.ZX•taG4~:'JY9..TP~~B:: Yd4459Y.CY.~,^,ZY5:4fY..WA"C.:1A: MIGFX ~MFS INVESTORS GROWTH STK A 578.08 17.48 10,104.84 ~, ~rhruwxvcroswr>ssrc»,wr uzwes~!• ~mw:zr~a:xrr.:~:eras;:resruaz:zsxrw~znx~msrsrx~rrsuxaa;-s:::.vzttm"a~~z~•cxttarx"zc,e~~zu~<caw;:xrc<~„~rixo-uasvx~z;S3•srn ~ ". ,axyaa-azr.~s>m~`~...~:nzze::rer~u~.;crwrx:xz.•~zecxs:~rs~, ~ ,PTTC~~~~PhOTAL RETURN C 2,287.7211.38 26,034.25 w PUBCX PIMCO UNCONSTRAINED BD C 1,806.25: 11.46 20,699.63. ....,~ .~~ ~ ~ --_ ~~~~~~sc~.,~; ~MER.M 06/15/2062 100.00- 24.91 ~ 2,491.00 '~•~ z s ,~.csr ~amsusrcauczrareeavFaa<amxazcevF,•zra~,s~i~zxcrrs.«vazea~- ..azuom~- w....,wres:,aur, axr ~~,rw,. ~aasz~oxaru.¢ xv"~~ wnw.> w+x .~r.~.~:scMxxu:xx~o~,w~xa~aea.•~wwaar.~e~•a.. ~ ~ TOTAL ~ $114,828.72. ~:iN/i.4 u.~ .L/FS:K'~.PO/F6FA4F4~aiN""[!"."O.xY1rM~4""~'•dba5#4#Y.AC'HCSDbYaGA" ...%Wf(Blh'R:RwiL::LRY"~F.RYf~F'W.':YrF.^'~F`.5.'C",'L.k6i~KCG9RetA.:icy/F::`RS+[~itlizKSY.Y-:1~i.4F~~XMwY~J1%SCOY~ :GfXiA"BS'6i'Xrt4'SYFXC/.^.wZ:m¢:iDZ~C~'C"FCYlFX9~'/iC,ro~VF:59Yh~Ti[G."^JXWYCJi~'~ .LZL24'41Y/J..'.. Unless otherwise indicated, this information is not intended to be a substitute for the official account statements that You receive from Us. This information is approximate and subject to adjustment, updating and correction and is for illustrative and general reference purposes only. We are not responsible for any clerical, computational or other inaccuracies, errors or omissions. We obtain market values and other data from various standard quotation services and other sources, which We believe to be reliable. However, We do not warrant or guarantee the accuracy or completeness of any such information. The values that You actually receive in the market for any investment may be higher or lower than the values reflected herein. To the extent there are any discrepancies between Your official account statement and this information, You should rely on the official account statement. This information should not be considered as the sole basis for any investment decision. The Bank Deposit Program (BDP) is a cash sweep feature whereby free credit balances are automatically deposited into deposit accounts established for clients by Morgan Stanley Smith Barney at two banks: Morgan Stanley Bank, N.A. and Morgan Stanley Private Bank, National Association (the Banks). Morgan Stanley Smith Barney is a registered broker-dealer, not a bank. Unless specifically disclosed in writing, investments and services offered through Morgan Stanley Smith Barney are not insured by the FDIC, are not deposits or other obligations of, or guaranteed by, the Banks and involve investment risks, including possible loss of principal amount invested. I~~i~ Karen Noel From: Wolfgang, Raymond <rolfgang@jhnetwork.com> Sent: Thursday, September 13, 2012 2:17 PM To: Karen Noel Subject: RE: Kathryn Fishel Estate Hi Karen, Here are the date of death values for the accounts on Kathryn: DWS Scudder investments, 00426400281, $14,840.18 Y~ ~'- DWS Scudder Investments, 00005097760. $36,655.62 1 Y`' ~- Putnam Investments, 00427792274, $ 16,411.44 ~- ~~~ John Hancock Funds, 00004128487, $30,223.19 I ~ s . American Funds, 00059801908, $ 7,222.22 - ~rvS~ If you need anything further, please let us know. Raymond F. Wolfgang Jr. 2431 N. 2nd Street Harrisburg, PA 17110 O- (717) 234-7607 F- (717) 234-7560 C- (717) 982-2022 Offering John Hancock Products, Registered Representative/Securities offered through Signator Investors, Inc. Member FINRA, SIPC. 1624 Hausman Road Allentown, PA 18104 (610) 530-2112 (800) 811-5400 From: Karen Noel [KNoel@irwinmcknight.com] Sent: Thursday, September 06, 2012 2:35 PM To: Wolfgang, Raymond Subject: Kathryn Fishel Estate Per our conversation this afternoon, please forward date of death valuations for all accounts held in the Kathryn W. Fishel Trust. If you have any questions, please do not hesitate to give me a call. Thank you. Karen Noel Irwin & McKnight, P.C. 60 West Pomfret Street Carlisle; PA 17013 tel: (717) 249-2353