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HomeMy WebLinkAbout03-25-13 y � REV-1500 Ext02 1 1505610143 1) OFFICIAL USE ONLY PA Department of Revenue Pennsylvania County Code Year File Number Bureau of Individual Taxes 00FA""ENT""'11101Qp1e PO BOX.280601 INHERITANCE TAX RETURN 21 13 %-„�/ Harrisburg,PA 17128-0601 RESIDENT DECEDENT "1 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 06 26 2012 08 09 1934 Decedent's Last Name Suffix Decedent's First Name MI GRICE SALLY S (if Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI GRICE ROGER H Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return 2. Supplemental Return 3, Remainder Return(Date of Death Prior to IV 3-82) {� 4. Limited Estate 4a.Future interest Comprmnise 5. Federal Estate Tax Return Required (date ofdeathaxer 2-122) _ I-'-1 g. Decadent Died restate ry� 7_ U, efJuPyal�9jn �Livirq iruat ,___0 e. Total Number of Safe Deposit Boxes I_J (Aftsch Copy of NAI) N= 1 (,1 9. Litigation Proceeds Received 10. i�1 andtj0 95pf Death 11.Election to tax under Sec.9i 13{A) (Attach Schedule 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number AMY M MOYA 717 652 7323 J,TER OF YII US¢' 1NLY rn 0, -'-h O First Line of Address M C') ^ vi 5011 LOCUST LANE z rj (JI Second Line of Address '_� rl :.a DA BILE .E CD City or Post Office State ZIP Coda -ty r-- HARRISBURG PA 17109 ti u' -Irl Correspondent's e-mail address: Amy @Ledererlaw.c9om p urs ttruee,,corrleacs and w nplate.Declaration ofepreparer other then thelpersolnal represenntmaliivs 1Schedules n as statements,n rman of whicthe reppasrerfhas knowledge koowldge.belief, SI(qKUREOFFERSCHRESP SISLE FOR FILING RETURN DATE J ogf y Roger H. Grice ��o t t 3 ADDRESS 18 Oakwood Avenue Mechanicsbu PA 17055 %GNATLIR QF PR PARER OTHER THAN REPRESENTATIVE DATE /IVI Amy M. Moya ADDRE 5011 Locust Lane, Harrisburg, PA 17109 Side 1 1505610143 1505610143 J 1505610243 REV-1500 EX Decedent's Social Security Number Grice, SallyS. RECAPITULATION 1. Real Estate(Schedule A)..-..... ..................... ..................................... 2. Stocks and Bonds(Schedule B)............... .. .......... ... .. ......... ......................... 2, 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule 3. 4. Mortgages&Notes Receivable(Schedule D)........................................................ 4, 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)......_....... 5, 1,522 . 5-3 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous -Probate Property (Schedule G) I Separate Billing Requested............ 7, 527,281 . 78 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8, 528 , 804 . 3 9. Funeral Expenses and Administrative Costs(Schedule H)._............ ...... 9. 19, 695 . 50 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 574 . 35 1111. Total Deductions(total Lines 9 and 10)...--....--...............----------------.......... 11. 20,269. 8S 12. Not Value of Estate(Line 8 minus Line 11).......................................................... 12, 508 , 534 . 46 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J}............--.......-------...-...... 11 250, 990. 40 14. Not Value Subject to Tax(Line 12 minus Line 13)............................................... 14, 257 , 544 . 06 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sac,9116 (a)(1.2)X.00 257,544 . 06 15, 0 .00 16. Amount of Line 14 taxable at lineal rate X .045 0 . 00 16, 0 . 00 17 Amount of Line 14 taxable at sibling rate X 12 0 . 00 17. 0 .00 18. Amount of Line 14 taxable at collateral rate X.1 5 0 . 00 is. 0 . 00 19, TAX DUE....... ..........----............ ............................... ...........--......... 19. 0. 00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 15056102143 1505610243 REV-1500 EX Page 3 File Number 21-13 Decedent's Complete Address: DECEDENT'S NAME Grics,Sally S. STREET ADDRESS , 18 Oakwood Avenue CITY --- --- - STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1} 0.00 2. Credits/Payments A. Prior Payments B. Discount 0.00 Total Credits(A +B) (2) 0.00 1 Interest (3) 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2,Line 20 to request a refund �`- a if Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 0.00 Make Check Pa able to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN"X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;,............................. ................................... ..... ❑x ❑ b. retain the right to designate who shall use the property transferred or its income;.................._ ..... 0 I c. retain a reversionary interest,or............._._............................................._.............................................. d. receive the promise for life of either payments,benefits or care?............................................................ 0 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?......................................................................................................._......._ ❑ 3. Did decedent own an"in trust for' or payable upon death bank account or security at his or her death?....... ❑ 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?....................................................................................................... ......... ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after January 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 RS.§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 172 P.S.§9116(a)(1)1. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3). A sibling is defined under Section 9102,as an individual who has at least one parent in common with the decedent,whether by bloo�or adoption. Rev-0808 EX-(11-10) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTHOFPENNSYLVMIIA INHERITAN ETAXRETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Grice Sally S. 21-13 Indude the proceeds of lft gg im and Ore date the proceeds ware received by the estate. All property lointlyuwnsdwith the right of survivorship must be dlsclossdon schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Check from Genworth Financial (refund of long term care insurance premium) 942.53 2 Check from Good Samaritan Hospital (refund of overpayment) 580.00 TOTAL(Also enter on Line 5, Recapitulation) 1,522.53 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10) I I I , Rar-t Bta EX-(ad-0s) SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA '.., INHERITANCE TAX RETL RN RESIDENT DECEDENT ESTATE OF FILE NUMBER Grice,Sally S. 21-13 This Schedule must he COMPRI4ed end flied if the answer to any of quash t through 4 on Page Was of We REV-1500 iS yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD•S EXCLUSION TAXABLE NUMBER TIN DATE O TRANSFER.SAiTgCHTA COPY RELATIONSHIP THE OEIED FQR REAL E9TA E. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 90.72 shares of Wilmington Prime Mmkt Select,held in 90.72 100.000% 90.72 M&T Securities SEP Account No.AZR148547,Sally S. Grice,owner, Roger H. Grice, beneficiary($1.00 1NAV) 2 150 shares of Berkshire Hathaway Inc Del Cl B New, 11,969.25 100.000% 11,969,25 held in M&T Securities SEP Account No.AZR148547, Sally S.Grice,owner, Roger H.Grice, beneficiary ($79.795/share),CUSIP#084670207 3 1,064.993 shares of Hartford Growth Opportunities 29,500.31 100.000% 29,500.31 Fund,held in M&T Securities SEP Account No. AZR148547,Sally S.Grice,owner,Roger H.Grice, beneficiary{$27.70/NAV),CUSIP#416529881 4 1,882.906 shares of Hartford international,held in M&T 16,626.06 100.000% 16,626.06 Securities SEP Account No.AZR148547,Sally S. Grice, owner, Roger H.Grice, beneficiary ($8.83/NAV), CUSIP#416645182 I 5 1,782.948 shares of Hartford Capital Appreciation 53,791.54 100.000% 53,791.54 Fund, held in M&T Securities SEP Account No. AZR148547,Sally S.Grice,owner,Roger H.Grice, beneficiary($30.171NAV),CUSIP#416645406 6 1,604.586 shares of Hartford Total Return Bond Fund, 17,538.12 100.000% 17,538.12 held in M&T Securities SEP Account No.AZR148547, Sally S.Grice,owner,Roger H.Grice,beneficiary ($10.93/NAV), CUSIP#416645778 7 1,049.513 shares of Hartford Advisors Fund Class A. 15,973.59 100.000% 15,973.59 held in M&T Securities SEP Account No.AZR148547, Sally S. Grice, owner, Roger H.Grice,beneficiary ($15.22/NAV),CUSIP#416645810 i Total of Continuation Schedules See attached pages TOTAL(Also enter on Line 7, Recapitulation) 527,281.78 (It more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group,Inc. Fonn PA-1500 Schedule G(Rev.08-09) I i Rev-1 51*Ex.(08.08) SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Grice,Sally S. 21-13 ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DEOD'S ExcwsloN TAXABLE NUMBER 7HE DATE OF tRANSFRER.SATTACNTA THEIR RELATIONSHIP THE DEEP FOR REAL E37ATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 8 610.996 shares of Hartford Dividend and Growth Fund 11,841.10 100.000% 11,841.10 Class A,held in M&T Securities SEP Account No. AZR148647,Sally S. Grice,owner, Roger H. Grice, beneficiary($19.38/NAV),CUSIP#416645844 9 1,256.040 shares of The Hartford inflation Plus Fund, 15,524.65 100.000% 15,524.65 hold in M&T Securities SEP Account No.AZR148547, Sally S.Grice,owner,Roger H.Grice,beneficiary ($12.361NAV),CUSIP#416646156 10 299.50 shares of Wilmington Prime Mmkt Select,held 299.50 100.000% 299.50 in MILT Securities IRA Account No.AZR148786,Salty S.Grice,owner,Roger H.Grice,beneficiary ($1.00/NAV) 11 1,005.444 shares of Hartford Growth Opportunities 27,860.80 100.000% 27,850.80 Fund, held in MILT Securities IRA Account No. AZR148786, Sally S.Grice,owner, Roger H.Grice, beneficiary($27.701NAV),CUSIP#416529881 12 779.844 shares of Hartford Intl Small Company Fund, 8,983.80 100.000% 8,983.80 held in M&T Securities IRA Account No.AZR148786, Sally S.Grice,owner,Roger H.Grice,beneficiary ($11.521NAV),CUSIP#416645158 13 519.778 shares of Hartford Capital Appreciation Fund, 15,681.70 100.000% 15,681.70 hold in M&T Securities IRA Account NO.AZR148786, Sally S.Grice,owner, Roger H.Grice, beneficiary ($30.17/NAV),CUSIP#416645406 14 21,275 shares of Hartford Dividend and Growth Fund 412.31 100.000% 412.31 Class A, held in M&T Securities IRA Account No. AZR148786,Sally S.Grice,Owner,Roger H.Grice, beneficiary($19.381NAV),CUSIP#416645844 i I Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1600 Schedule G(Rev.08-09) i Rev-1510 EX.(08-09) SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY COMMONNEALTHOFPENN$nVANIA INHERITANOE TAX RETURN continued RESIDENTDECEDENT ESTATE OF FILE NUMBER Grice, Sally S. 21-13 ITEM DESCRIPTION OF EL PROPERTY DATE OF DEATH % DECD'S EXCLUSION TAXABLE NUMBER THE DATED RANSFER TRANSFEREE THEIR OPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 15 Annuity Contract No.02CBT115597, held at 31,460.61 100.000% 31,460.61 Transamerica Life Insurance Company,Sally S.Grice, owner, Roger H. Grice, beneficiary 16 Check from Allstate representing proceeds from 27,087.97 50.000% 13,543.99 surrendered Annuity Contract No.ALL0176781, distribution requested 6/14/2012,check received 6/2612012,held at Allstate Life Insurance Company, titled to Roger H.Grice and Sally S.Grice,Trustees of the Roger H. Grice and Sally S.Grice Living Trust dated December 11, 1999 17 Savings Account No.616032248, held at Metro Bank, 32,892.12 50.000% 16,446.06 titled to Roger H.Grice and Sally S.Grice,Trustees of the Roger H. Grice and Sally S.Grice Living Trust dated December 11, 1999 18 Savings Account No.480004717, held at Metro Bank, 21,838.95 50.000% 10,919.48 titled to Roger H. Grice and Sally S.Grice,Trustees of the Roger H. Grice and Sally S. Grice Living Trust dated December 11, 1999 19 Checking Account No.98032119,held at M&T Bank, 42,132.36 50.000% 21,066.18 titled to Roger H.Grice and Sally S.Grice,Trustees of the Roger H.Grice and Sally S.Grice Living Trust dated December 11, 1999($0.20 accrued interest) 20 Savings Account No. 15004218039144, held at M&T 11,180.25 50.000% 5,590.13 Bank,titled to Roger H.Grice and Sally S.Grice, Trustees of the Roger H.Grice and Sally S. Grice Living Trust dated December 11,1999($0.17 accrued interest) Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule G(Rev.08-09) II Rev4510 EX-(08-0) i SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE) PROPERTY N COMMON THOFPENNSYLVANIA continued INHERITANCE TAX RERIRN RESIDENTDECEDENT ESTATE OF FILE NUMBER Grice, Sally S. 21-13 ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANS ERSATTTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 21 15.040 shares of Wilmington Prime Mmkt Select, held 15.04 50.000% 7.52 in M&T Securities Account No.AZD294239,titled to Roger H.Grice and Sally S.Grice,Trustees of the Roger H.Grice and Sally S. Grice Living Trust dated December 11, 1999($1.00/share) 22 338.821 shares of Hartford Growth Opportunities 9,385.34 50.000% 4,692.67 Fund, held in M&T Securities Account No.AZD294239, titled to Roger H.Grice and Sally S.Grice,Trustees of the Roger H.Grice and Sally S.Grice Living Trust dated December 11, 1999($27.70 1NAV),CUSIP #416529881 23 262.346 shares of Hartford Capital Appreciation Fund, 7,914.98 50.000% 3,957.49 held in MILT Securities Account No.AZD294239,titled to Roger H.Grice and Sally S.Grice,Trustees of the Roger H.Grice and Sally S.Grice Living Trust dated December 11, 1999($30.17 1NAV),CUSIP#416645406 24 780.388 shares of Hartford Total Return Bond Fund, 8,529.64 50.000% 4,264.82 held in M&T Securities Account No.AZD294239,titled to Roger H.Grice and Sally S.Grice,Trustees of the Roger H.Grice and Sally S. Grice Living Trust dated December 11, 1999($10.93 1NAV),CUSIP#416645778 25 .0349 shares of Hartford Dividend and Growth Fund 0.68 50.000% 0.34 Class A,held in M&T Securities Account No. AZD294239,titled to Roger H.Grice and Sally S.Grice, Trustees of the Roger H.Grice and Sally S. Grice Living Trust dated December 11, 1999($19.38 1NAV), CUSIP#416645844 Copyright(c)2009 form software only The Lackner Group, Inc. For nn PA•1500 Schedule G(Rev.08-09) RBVA57O EX.(0"n SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Grice, Sally S. 21-13 ITEM DESCRIPTION OF PROPERTY DATE OF DEATH Y.OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFFER.SATTACHTA CIOPY OFTTHE DEED FFOREREAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 26 2,428.536 shares of The Hartford Inflation Plus Fund, 30,016.70 50.000% 15,008.35 held in M&T Securities Account No.AZD294239,titled to Roger H.Grice and Sally S.Grice,Trustees of the Roger H.Grice and Sally S. Grice Living Trust dated December 11, 1999($12.36 1NAV),CUSIP#416646156 27 750 shares of Berkshire Hathaway Inc.Class B,held 60,836.25 50.000% 30,418.13 in E-Trade Financial Account No.6536-0123,titled to Roger H.Grice and Sally S.Grice,Trustees of the Roger H.Grice and Sally S.Grice Living Trust dated December 11,1999($81.115/NAV),CUSIP#084670207 28 100 shares of Microsoft Corporation, held in E-Trade 3,010.50 50.000% 1,505.25 Financial Account No.6536-0123,titled to Roger H. Grice and Sally S. Grice,Trustees of the Roger H. Grice and Sally S. Grice Living Trust dated December 11, 1999($30.105 1NAV),CUSIP#594918104 29 Cash, held in E-Trade Financial Account No.6536 35,534.61 50.000% 17,767.31 -0123,titled to Roger H.Grice and Sally S.Grice, Trustees of the Roger H.Grice and Sally S. Grice Living Trust dated December 11, 1999 30 Real estate located at 18 Oakwood Avenue, 243,600.00 50.000% 121,800.00 Mechanicsburg,Cumberland County, Pennsylvania, titled to Roger H. Grice and Sally S.Grice,Trustees of the Roger H. Grice and Sally S. Grice Living Trust dated December 11, 1999($243,600.00 assessed value x 1.00 common level ratio) 31 United States Savings Bonds,Series HH,titled to 5,500.00 50.000% 2,750.00 Roger H.Grice or Sally S.Grice, Trustees of the Roger H. Grice and Sally S.Grice Living Trust dated December 11,1999 Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G(Rev.08-09) —1_ REV-1151 EX.(10-09) SCHEDULE H com ^e WANIA FUNERAL EXPENSES AND € ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Grice, Sally S. 21-13 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: I See continuation schedule(s) attached 13,857.97 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representatives) Street Address City State 2io Year(s)Commission Paid 2. Attornev's Fees L. O. of Susan E. Lederer 4,000.00 3, Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) 1,522.53 Claimant Roger H. Grice Street Address 18 Oakwood Avenue city Mechanicsburg state PA zio 17055 Relationshio of Claimant to Decedent Spouse 4. Probate Fees 5. Accountant's Fees 300.00 6. Tax Return Preparer's Fees 7. Other Administrative Costs 15.00 See continuation schedule(s) attached TOTAL(Also enter on line 9, Recapitulation) 19,695.50 Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev. 10-09) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Grice, Sally S. 21-13 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Malpezzi Funeral Home 12,607.97 2 Grantham Memorial Park(cemetery plot) 600.00 3 Grantham Memorial Park(grave opening) 650.00 H-A 13,857.97 Other Administrative Costs 4 Cumberland County Register of Wills(filing fee-Inheritance Tax Return) 15.00 H-B7 15.00 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) Rev-1512 EX-(12 48) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES AND LIENS OOMMON LTII OF PENNMVANIA INHERITANCE TM RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Grice,Sally S. 21-13 Report debts incurred by the decadent prior to death that remained unpaid athe data of death,Including unmimbumed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Discover Card Account ending in 9264(credit card) 230.23 2 Discover Card Account ending in 2211 (credit card) 307.22 3 United Water(112 water bill) 17.47 4 York Waste Disposal (1/2 trash service) 19.43 TOTAL(Also enter on Line 10, Recapitulation) 574.35 (If more space is needed,additional pages of the same size) Copyright(c)2008 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-08) REV-1513 EX-(01-10) '.. SCHEDULE J COMM I XTTAnVRI�/ANIA BENEFICIARIES ESTATE OF FILE NUMBER Grice,Sally S. 21-13 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not List Trut.'.)I- TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Roger H. Grice Spouse beneficiary of 257,544.06 18 Oakwood Avenue SEP IRA,Sch.G Mechanicsburg, PA 17055 Items 1-9; 2 beneficiary of rollover IRA, Sch. Items 10-14; 3 beneficiary of Transamerica Annuity,Sch. G Item 15 Total 257,544.06 Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as approp riate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN Roger H.Grice and Sally S. Grice Survivor's Trust dated June 26, 2012 250,990.40 B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI 250,990.40 Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10) SECOND AMENDMENT ROGER H. GRICE AND SALLY S. GRICE LIVING TRUST On December 11, 1999,we, ROGER H. GRICE AND SALLY S. GRICE signed the ROGER H. GRICE AND SALLY S. GRICE LIVING TRUST, as Trustors, more formally known as ROGER H. GRICE AND SALLY S. GRICE, Trustees, or their successors in trust, under the ROGER H. GRICE AND SALLY S. GRICE LIVING TRUST dated December 11, 1999 and any amendments thereto. On February 3, 2000, we signed a First Amendment to the ROGER H. GRICE AND SALLY S. GRICE LIVING TRUST. Pursuant to the right reserved to us under Article Four of the original trust agreement referred to above which allows us to amend our Living Trust in writing at any time, we hereby amend that trust agreement and the First Amendment to the trust agreement in the following respects: 1. Article Three, Section 4, subparagraphs c., d., e., and f., of our Living Trust Agreement are hereby revoked and amended as follows: Article Three Appointment of Trustees Section 4. Designated Successor Trustees C. Incapacity Trustees of Roger H. Grice If Roger H. Grice becomes incapacitated while serving as an Initial Trustee, he shall be replaced by the following Incapacity Trustee(s): Sally S. Grice If, for any reason, any Incapacity Trustee named above is unable or unwilling to serve, the following Successor Incapacity Trustee(s) shall serve in the priority listed until the list has been exhausted. Unless otherwise specified, if Co-Incapacity Trustees are serving, the next Page I of 7 i following named Successor Incapacity Trustee(s) shall serve only after all of the Co-Incapacity Trustees initially fail or thereafter cease to act as Trustees: I David John Grice; then Christine Grice d. Incapacity Trustees of Sally S. Grice If Sally S. Grice becomes incapacitated while serving as an Initial Trustee, she shall be replaced by the following Incapacity Trustee(s): Roger H. Grice If, for any reason, any Incapacity Trustee named above is unable or unwilling to serve, the following Successor Incapacity Trustee(s) shall serve in the priority listed until the list has been exhausted. Unless otherwise specified, if Co-Incapacity Trustees are serving, the next following named Successor Incapacity Trustee(s) shall serve only after all of the Co-Incapacity Trustees initially fail or thereafter cease to act as Trustees: David John Grice; then Christine Grice e. Death Trustees of Roger H. Grice Upon the death of Roger H. Grice, he or his Incapacity Trustee, if either is then serving as Trustee, shall be replaced by the following Death Trustee(s): Sally S. Grice If, for any reason, any Death Trustee named above is unable or unwilling to serve, the following Successor Death Trustee(s) shall serve in the priority listed until the list has been exhausted. Unless otherwise specified, if Co-Death Trustees are serving, the next following named Page 2 of 7 Successor Death Trustee(s) shall serve only after all of the Co-Death Trustees initially fail or thereafter cease to act as Trustees: David John Grice; then Christine Grice f. Death Trustees of Sally S. Grice Upon the death of Sally S. Grice, she or her Incapacity Trustee, if either is then serving as Trustee, shall be replaced by the following Death Trustee(s): Roger H. Grice If, for any reason, any Death Trustee named above is unable or unwilling to serve, the following Successor Death Trustee(s) shall serve in the priority listed until the list has been exhausted. Unless otherwise specified, if Co-Death Trustees are serving, the next following named Successor Death Trustee(s) shall serve only after all of the Co-Death Trustees initially fail or thereafter cease to act as Trustees: David John Grice; then Christine Grice 2. Article Eleven, Section 1, subparagraph a.3, of our Living Trust Agreement is hereby revoked and amended as follows: Article Eleven Division and Distribution of Trust Property Section 1. Division of Trust Property Into Shares a. Distribution of Trust Share for David John Grice 3. Distribution on Death of Beneficiary If such beneficiary should die prior to the time that Page 3 of 7 I a distribution is directed to be made, such beneficiary's interest in such trust share shall lapse and our Trustee shall distribute the balance of the trust share to such beneficiary's then living descendants,per stirpes. If such beneficiary has no then living descendants, our Trustee shall distribute such beneficiary's trust share to CHRISTINE GRICE. If CHRISTINE GRICE is deceased, our Trustee shall distribute the balance of the trust share as provided in the Articles that follow. 3. Article Eleven, Section 2, subparagraph b., of our Living Trust Agreement is hereby revoked and amended as follows: Article Eleven Division and Distribution of Trust Property Section 2. Distributions to Underage or Incapacitated Beneficiaries b. Underage Beneficiary If such beneficiary's share is being held under this Section 2 due to such beneficiary being under the age of 25, such beneficiary's share shall be administered as follows: 1. Our Trustee's Discretion Our Trustee shall pay to, or apply for the benefit of, such beneficiary so much of the net income and principal of such beneficiary's trust share as our Trustee, in our Trustee's discretion, deems proper for the beneficiary's educational expenses and supplemental health care needs. Our Trustee shall consider all other resources then known to be available to such beneficiary before making any distribution. Page 4 of 7 F. 2. Payments Made to Beneficiary or Personal Representative Our Trustee is authorized to make payments under this Section 2.b directly to the beneficiary, or to the beneficiary's Personal Representative, or to any other person our Trustee may deem proper, to be used for the beneficiary's educational expenses and supplemental health care needs. 3. Trustee's Decisions are Final All decisions by our Trustee as to whom our Trustee makes payments, the purposes for which payments are made, and the amounts to be paid out of any trust share are within our Trustee's discretion. 4. Undistributed Net Income All undistributed net income shall be accumulated and added to the principal of the trust share. 3. Article Eleven, Section 3, of our Living Trust Agreement is hereby revoked and amended as follows: Article Eleven Division and Distribution of Trust Property Section 3. Termination and Distribution as to Underage or Incapacitated Beneficiary Unless distributions from a trust share are withheld pursuant to Section 1 of Article Fifteen, our Trustee shall distribute the trust share to the respective beneficiary of the share being held under Section 2 of this Article Eleven when the beneficiary reaches the age of 25 years or is no longer incapacitated, as determined pursuant to the provisions of Article Fifteen. Page 5 of 7 I ,_ 4. Article Eleven, Section 4, of our Living Trust Agreement is hereby revoked and amended as follows: I Article Eleven Division and Distribution of Trust Property Section 4. Death of Incapacitated or Underage Beneficiary II Subject to the provisions of preceding Sections of this Article Eleven, any beneficiary whose trust share is being held in trust under such Sections dies before the complete distribution of such beneficiary's trust share, the beneficiary's interest in such trust shall lapse and our Trustee shall distribute such beneficiary's trust share to the beneficiary's surviving siblings, pro rata, or, if none, to CHRISTINE GRICE, or, if she is deceased, then as provided in Article Twelve. 5. Article Eleven, Section 5, of our Living Trust Agreement is hereby revoked in its entirety. 6. We confirm and readopt the remaining provisions of our trust agreement, and the First Amendment to our trust agreement,reserving to ourselves the right to amend further that trust agreement,the First amendment to the trust agreement and this amendment thereto. Dated: 2008 ROGER 14. GRICE,Trustor and Trustee SALLY S. OdCE, Trustor and Trustee Page 6 of 7 COMMONWEALTH OF PENNSYLVANIA) COUNTY OF DAUPHIN ) and +\h'n�j �7� , ����L�G` the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law do depose and say that we were present and saw the trustors sign and execute the instrument as the Second Amendment to their Revocable Trust; that the trustors signed willingly and executed it as their free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the trustors signed the instrument as a witness; and that to the best of our knowledge the trustors were at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. WITNESS WI SS We, ROGER H. GRICE and SALLY S. GRICE, trustors, whose names are signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that we signed and executed the instrument as the Second Amendment to our Revocable Trust; that we signed it willingly; and that we signed it as our free and voluntary act for the purposes therein expressed. S ROGER . GRICE, Trustor SALLY GRICE, Trustor Subscribed and sworn to and acknowledged before me by ROGER H. GRICE and SALLY S. GWCE,the trustors, and subscribed and sworn to before me by S_ S<•t . L�c� e , E s and H witnesses, on P 1,�— 12008. 1 Not `Iiblic (1m Ph.4t*V.I7A!j"- _^F'<•iFiP - =t *' I-;21 Seai cixJer 'f rJ f U!Xc 1� My(.omtt 1 _ Hiembe Lei �.. .-.- Page 7 of 7 i _ The First Amendment to the Roger H. Grice and Sally S. Grice Living Trust i On December 11, 1999,we, Roger H. Grice and Sally S. Grice, signed the Roger M Grice and Sally S. Grice Living Trust,more formally known as: Roger H. Grice and Sally S. Grice, Trustees, or their successors in trust, under the Roger H. Grice and Sally S. Grice Living Trust, dated December 11, 1999, and any amendments thereto Pursuant to Article Four of our Living Trust,which permits us to amend our Living Trust in writing at any time,we now wish to amend our Living Trust as follows: Article Twelve of our Living Trust is hereby revoked in its entirety and amended as follows: Distribution If No Designated Beneficiaries If, at any time,there is no beneficiary entitled to receive all or any part of my Trust Estate under the preceding articles,then the Trust Estate shall be distributed,in equal shares,as follows: Names of Beneficiaries TODD SHERMAN WENDY DERZIEWIK WILLIAM GRICE DOUGLAS GRICE ELIZABETH GRICE SUSAN GRICE If any of the beneficiaries named above should die before such distribution is directed to be made,his or her share shall be distributed, in equal shares, to the remaining beneficiaries named herein. We executed this amendment on FEB 3 2000 We certify that we have read the foregoing amendment to our Living Trust, and that it correctly states the changes we desire to make in our Living Trust. We approve this amendment to our Living Trust in all particulars, and request our Trustees to execute it. II Roger H. Grice,Trustor and Trustee Sally S. Orice,Trustor and Trustee ACKNOWLEDGEMENT COMMONWEALTH OF PENNSYLVANIA :SS COUNTY OF DAUPHIN The foregoing amendment to the Roger H. Grice and Sally S. trice Living Trust was acknowledged before me on FEB 3 2000 by Roger H. Grice and Sally S. Grice, as Trustors and Trustees. Witness my hand and official seal My commission expires: Mtary Public �;,,�L Fettenwn.NWeN� DertY Tom^ Nov.B.2003 My �q„mission r�cw.°� ' i I I I This LIVING TRUST prepared for ROGER H. GRICE and SALLY S. GRICE James, Smith,Durkin& Connelly LLP 134 Sipe Avenue Hummelstown,PA 17036 (717) 533-3280 FAX (717) 533-2795 ®Susan E Lederer All Rights Reserved I ROGER H. GRICE AND SALLY S. GRICE LIVING TRUST Table of Contents I Article One Trust Creation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-1 Article Two The Trust Estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2-1 Article Three Appointment of Trustees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-1 Article Four Trustors' Lifetime Rights. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4-1 Article Five Administration at Death of First Trustor . . . . . . . . . . . . . . . . . . 5-1 Article Six Specific Distributions of Trust Property . . . . . . . . . . . . . . . . . . . 6-1 Article Seven Division into Survivor's Share and Family Share. . . . . . . . . . . . . 7-1 Article Eight The Survivor's Trust. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8-1 Article Nine The Family Trust . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9-1 Article Ten Common Pot Trust . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10-1 Article Eleven Division and Distribution of Trust Property. . . . . . . . . . . . . . . . 11-1 Article Twelve Distribution If No Designated Beneficiaries. . . . . . . . . . . . . . . . 12-1 Article Thirteen Trustee Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13-1 Article Fourteen Trustee Powers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-1 Article Fifteen General Provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15-1 i J_. ROGER H. GRICE AND SALLY S. GRICE LIVING TRUST Article One Trust Creation Section 1. Parties to Our Trust Our Trust Agreement, dated OEC 111999 is made between ROGER H. GRICE, the Husband Trustor, and SALLY S. GRICE, the Wife Trustor, (collectively referred to as "Trustors"), and the following Initial Trustees: ROGER H. GRICE SALLY S. GRICE Section 2. Name of Our Trust Our Trust may be referred to as the: ROGER H. GRICE AND SALLY S. GRICE LIVING TRUST, dated 9EG 111999 The formal name of our Trust and the designation to be used for the transfer of title to the name of our Trust is: ROGER H. GRICE and SALLY S. GRICE, Trustees, or their successors in trust, under the ROGER H. GRICE AND SALLY S. GRICE LIVING TRUST, dated ,�pr r. ; ?GCq and any amendments thereto. Section 3. Revocable Living Trust Our Trust is a revocable trust. 1-1 i Section 4. Trustors as Trustees Unless otherwise provided in our Trust Agreement, when either one or both of us are serving as Trustee under our Trust, that one or either of us may conduct business and act on behalf of our Trust without the consent of any other Trustee. Any Trustor acting under this Section 4 may only deal with the other Trustor's Contributive Share in a fiduciary capacity. Section 5. Our Family Unless specifically provided otherwise in subsequent provisions of our Trust Agreement, and in expansion of the provisions of Section 15.b of Article Fifteen, all references to "our children", subject to the exclusion of any child under any subsequent provision of this Section 5, are to all of the children so identified in this Section 5, but only to those children and any children bom to or adopted by us subsequent to the execution of our Trust Agreement. a. Mutual Children The names and birth dates of our mutual children are as follows: Name Birth Date DAVID JOHN GRICE September 18, 1960 b. Husband's Children Husband Trustor, ROGER H. GRICE, has no living separate children. C. Wife's Children Wife Trustor, SALLY S. GRICE, has no living separate children. 1-2 I Article Two The Trust Estate �I Section 1. Initial Transfer of Property I We hereby assign, convey, transfer and deliver to our Trustee all property set forth on Schedules "A", "B" and "C", attached hereto, and made part of our Trust Estate. Our Trustee acknowledges receipt of all assets listed on the attached Schedules. All assets titled in the name of our Trust or in the name of our Trustee, but not listed on Schedules "A", "B" or "C", shall be considered a part of our Trust Estate as if they had been set forth on the attached Schedules. Each Trustor acknowledges and understands the nature of each Trustor's property as community property, quasi-community property, tenancy in common property or separate property. Section 2. Additional Transfers to Trust We, or any other person or entity, may transfer or devise to our Trustee additional assets, real or personal, and may name our Trustee as the beneficiary of life insurance policies, annuities, retirement plans or similar contracts. Such assets, policies and proceeds, upon notice and acceptance by our Trustee, shall be a part of our Trust Estate, subject to all the terms of our Trust Agreement. Section 3. Character of Trust Assets All community property, quasi-community property, tenancy in common property and separate property transferred by a Trustor into our Trust shall retain its character as community property, quasi-community property, tenancy in common property, or separate property. All such property transferred by a Trustor, and income thereon less withdrawals thereof, shall be such Trustor's separate Contributive Share of our Trust Estate. Section 4. Acceptance of Trust Property All property transferred to our Trust, and accepted by our Trustee, shall be held, administered and distributed according to the terms of our Trust Agreement 2-1 i Section 5. Trust Property Schedule The trust property transferred to our Trust is set forth on the following Schedules: Schedule "A" Tenancy in Common Property, Community Property and Quasi- Community Property of Husband and Wife I Schedule 'B" Separate Property of Husband Schedule "C" Separate Property of Wife i 2-2 Article Three Appointment of Trustees Section 1. Definition of Trustee I All uses of the word "Trustee" in our Trust Agreement shall be deemed a reference to the person or entity then serving as Trustee and shall include alternate or Successor Trustees or Co-Trustees (if multiple trustees are serving), unless the context requires otherwise. Section 2. Resignation of a Trustee Any Trustee may resign at any time without court approval by giving written notice to each then living and competent Trustor. If neither of us is then living and competent, written notice shall be given to our next Successor Trustee; or if there is no next Successor Trustee, to the beneficiaries then entitled to receive income or principal distributions under our Trust Agreement or their respective Personal Representatives, or if any of such beneficiaries then be a minor, to the persons having the care or custody of any such minor. Such resignation shall be effective upon the appointment of a Successor Trustee. Section 3. Removal of a Trustee Any Trustee may be removed under our Trust Agreement as follows: a. While We Are Both Alive and Competent While we are both alive and competent, and if we both agree, we shall have the right to remove or replace any other Trustee appointed under our Trust Agreement at any time without cause. b. While One of Us Is Alive and Competent After the death or incapacity of one of us, unless directed otherwise by other provisions of our Trust Agreement (if any), the surviving, competent Trustor may add a Trustee or remove or replace any other Trustee appointed under our Trust Agreement at any time without cause. 3-1 I C. Removal by Others After the death or incapacity of both of us, any Trustee may be removed at any time for cause by a majority vote of the beneficiaries then entitled to receive income or principal distributions under our Trust Agreement, or their respective Personal Representatives. d. Notice to Removed Trustee I Written notice of removal under our Trust Agreement shall be effective immediately when signed by the person or persons authorized to make the removal and delivered to our Trustee personally or three business days after mailing by certified mail, return receipt requested. The written notice removing a Trustee shall identify the Successor Trustee appointed pursuant to the other provisions of this Article. e. Transfer of Trust Property The Trustee so removed shall promptly transfer and deliver to the Successor Trustee all property of our Trust under the removed Trustee's possession and control. Section 4. Designated Successor Trustees Subject to the provisions of Section 3 of this Article, whenever a Trustee is removed, dies, resigns, becomes incapacitated, or is otherwise unable or unwilling to serve, the vacant Trustee position shall be filled as follows: a. Vacancy in Position of Trustee While We Are Both Alive and Competent We may serve as the only Trustees, or we may name any number of Trustees to serve with us. If any of these other Trustees subsequently fails or ceases to serve as a Trustee for any reason,we may or may not appoint another to fill the vacancy as we both agree.' b. Vacancy in Position of Trustee While One of Us Is Alive and Competent If only one of us is living and competent and a Trustee position becomes vacant, or such Trustor desires to appoint a Co-Trustee then that one of us may or may not appoint another Trustee. 3-2 i , 1 C. Incapacity Trustees of ROGER H. GRICE If ROGER H. GRICE becomes incapacitated while serving as an Initial Trustee, he shall be replaced by the following Incapacity Trustee(s): SALLY S. GRICE If, for any reason, any Incapacity Trustee named above is unable or unwilling to serve, the following Successor Incapacity Trustee(s) shall serve in the priority listed until the list has been exhausted. Unless otherwise specified, if Co-Incapacity Trustees are serving,the next following named Successor Incapacity Trustee(s) shall serve only after all of the Co-Incapacity Trustees initially fail or thereafter cease to act as Trustees: DAVID JOHN GRICE; THEN CHRISTINE C. GRICE d. Incapacity Trustees of SALLY s. GRICE If SALLY S. GRICE becomes incapacitated while serving as an Initial Trustee, she shall be replaced by the following Incapacity Trustee(s): ROGER H. GRICE If, for any reason, any Incapacity Trustee named above is unable or unwilling to serve, the following Successor Incapacity Trustee(s) shall serve in the priority listed until the list has been exhausted. Unless otherwise specified, if Co-Incapacity Trustees are serving,the next following named Successor Incapacity Trustee(s) shall serve only after all of the Co-Incapacity Trustees initially fail or thereafter cease to act as Trustees: DAVID JOHN GRICE; THEN CHRISTINE C. GRICE 3-3 e. Death Trustees of ROGER H. GRICE Upon the death of ROGER H. GRICE, he or his Incapacity Trustee, if either is then serving as Trustee, shall be replaced by the following Death Trustee(s): SALLY S. GRICE If, for any reason, any Death Trustee named above is unable or unwilling to serve, the following Successor Death Trustee(s) shall serve in the priority listed until the list has been exhausted. Unless otherwise specified, if Co-Death Trustees are serving, the next following named Successor Death Trustee(s) shall serve only after all of the Co-Death Trustees initially fail or thereafter cease to act as Trustees: DAVID JOHN GRICE; THIN CHRISTINE C. GRICE f. Death Trustees of SALLY S. GRICE Upon the death of SALLY S. GRICE, she or her Incapacity Trustee, if either is then serving as Trustee, shall be replaced by the following Death Trustee(s): ROGER H. GRICE If, for any reason, any Death Trustee named above is unable or unwilling to serve, the following Successor Death Trustee(s) shall serve in the priority listed until the list has been exhausted. Unless otherwise specified, if Co-Death Trustees are serving, the next following named Successor Death Trustee(s) shall serve only after all of the Co-Death Trustees initially fail or thereafter cease to act as Trustees: DAVID JOHN GRICE; THEN CHRISTINE C. GRICE Section 5. No Designated Successor Trustees If at any time there is no Trustee acting under our Trust Agreement and there is no person or institution designated and qualified as a Successor Trustee, a majority of the beneficiaries then eligible to receive distributions of income or principal under our Trust Agreement or their Personal Representatives, shall appoint a Successor Trustee. If any trust existing under our Trust Agreement lacks a Trustee and no successor is appointed pursuant to this Article, the vacancy ( shall be filled by a court of competent jurisdiction. 3-4 i Section 6. Responsibility of Successor Trustees Other than amending or revoking our Trust, or appointing or removing a Trustee, a Successor Trustee shall have the same rights, powers, duties, discretion and immunities as if named as Initial Trustee under our Trust Agreement. No Successor Trustee shall be personally liable for any act, or failure to act, of any predecessor Trustee or shall have any duty to examine the records of any predecessor Trustee. A Successor Trustee may accept the account rendered and the property delivered by, or on behalf of, a predecessor Trustee as a full and complete discharge of the duties of the predecessor Trustee without incurring any responsibility or liability for doing SO. Section 7. Co-Trustee's Responsibility for the Acts of Other Co-Trustees No Co-Trustee shall be responsible for the act, omission or default of any other Co-Trustee without actual knowledge thereof. r 3-5 i Article Four Trustors' Lifetime Rights I Section 1. Income and Principal a. Right to Trust Income and Principal During our joint lifetimes, our Trustee shall pay to, or apply for the benefit of, a Trustor, all or part of the income and principal of such Trustor's respective Contributive Share as such Trustor may direct. b. Trustee Liability Upon any distribution of the income or principal of a Trustor's Contributive Share of our Trust Estate authorized or directed by such Trustor, our Trustee shall incur no liability to the other Trustor in respect of such distribution; shall be under no obligation to seek the approval, verification or concurrence of the other Trustor to such distribution; and shall have no responsibility for the application of any distribution trade in the name of a Trustor. C. Accounting Our Trustee shall retain reasonable records sufficient under the circumstances to enable tracing of the property of each Contributive Share. Section 2. Trustors' Rights During Incapacity a. Incapacitated Trustor's Intent to Return Home Notwithstanding any other provision of our Trust Agreement, as a notification to any governmental benefits provider, if a Trustor becomes incapacitated it is nevertheless conclusively presumed that such Trustor intends to return home. b. Income and Principal Distributions Our Trustee, during any period of a Trustor's incapacity, shall pay to such Trustor's Personal Representative, or apply for such Trustor's benefit, as much of the net income and principal of such Trustor's Contributive Share as our Trustee, in our Trustee's discretion, shall deem necessary or advisable. Any undistributed net income shall be added to principal. 41 i C. Income and Principal Distribution for Non-incapacitated Trustor After snaking payments authorized under Section 2.b of this Article, during any period of such a Trustor's incapacity, our Trustee shall pay to, or apply for the benefit of, the other Trustor as much of the incapacitated Trustor's Contributive Share as our Trustee, in our Trustee's discretion, shall deem necessary or advisable, from time to time, for the other Trustor's health, education, maintenance or support, taking into consideration such Trustor's other income or resources. Any undistributed net income shall be added to principal. d. Tax and Government Benefits Planning During our joint lives, should either or both of us become incapacitated, our Trustee shall cooperate in tax and government benefits planning with the incapacitated Trustor's Attorney-in-Fact appointed under a durable power of attorney; or, if none, with any Personal Representative that may be appointed by a court of competent jurisdiction, but the primary concern of our Trustee shall be for our welfare and secondarily for such planning. Section 3. Right to Amend or Revoke Our Trust During Life and at Death a. Power to Revoke and Amend While Both of Us Are Living While both of us are alive, we may at any time or times amend any provision hereof or revoke our Trust in whole or in part, provided, however, that each of us shall only hold the powers to amend or revoke as to each Trustor's respective Contributive Share of our Trust Estate; and each Trustor shall have the power to partition our Trust into separate trusts consisting of each Trustor's respective Contributive Share. b. Power to Revoke and Amend After Death of First Trustor I Other than an authorized amendment pursuant to the other provisions of this Section, after the death of the first of us, our Trust and all other trusts created under it shall become irrevocable and shall not be subject to amendment after the death of the first of us. I I �. 4-2 C. Method to Revoke or Amend During Life Any allowable amendment or revocation of our Trust Agreement made during a Trustor's life shall be by a written instrument signed by the Trustor mating the revocation or amendment and delivered to our Trustee. A copy of the instrument making the amendment or revocation as to a Trustor's Contributive Share shall also be delivered to the other Trustor. I d. Authorized Power and Method to Amend at Death If Code section 401(a)(9) is interpreted to allow the beneficiaries of a trust to qualify as a "designated beneficiary" if such trust may be so amended at death, then by a duly probated last will which exercises this power to amend, any Trustor may also amend any provisions of our Trust that relate to such Trustor's Contributive Share. In addition, the Surviving Trustor may amend any trust or trust share over which the Surviving Trustor has a general non-lapsing power of appointment over principal. Notwithstanding the preceding, any Retirement Benefits allocated to any trust or trust share due to the death of the first of us shall be held in a separate share of that trust or a separate subshare of such share, as the case may be, that shall be irrevocable upon the death of the first of us. The allocation of Retirement Benefits to any such irrevocable trust share or subshare, is intended to qualify the beneficiaries of such trust share or subshare as a "designated beneficiary" under Code section 401(a)(9). t e. Trustee Consent Any exercise of a power of amendment substantially affecting the duties, rights .and liabilities of our Trustee shall be effective upon our Trustee only if agreed to by our Trustee in writing. f. Delivery of Property After Revocation After any revocation with respect to a Trustor's Contributive Share, our Trustee shall promptly deliver the trust property to the Trustor or Trustors to the exam of each Trustor's Contributive Share of our Trust Estate. g. Trustee's Retention of Assets Upon Revocation In the event of a revocation of all or a part of a Trustor's respective Contributive Share, our Trustee shall be entitled to retain sufficient assets from such Trustor's Contributive Share to reasonably secure the payment of liabilities our Trustee has lawfully incurred in administering the revoking Trustor's Contributive Share of our Trust unless either of us indemnify our Trustee against loss or expense. +. 4-3 i i Section 4. Exercise of Trustors' Rights and Powers by Others C Any right or power,other than an amendment by will,or any right or power that would constitute a general power of appointment if held by an Attorney-in-Fact, that a Trustor could exercise under the terms of our Trust Agreement over such Trustor's respective Contributive Share may be exercised for and on behalf of such Trustor by any Attomey-in-Fact who, at the time of the exercise, is duly appointed and acting for such Trustor under a valid and enforceable power of attorney executed by that Trustor. Only if no such Attomey-in-Fact is then available may a Personal Representative appointed by a court of competent jurisdiction exercise such right or power. Other than as provided in this Section 4, the powers of any Trustor under our Trust Agreement are personal to such Trustor and may not be exercised by any other person or entity. I Section 5. Property Held as Nominee Subject at all times to the principle of our Trust Agreement that each Trustor's Contributive Share represents a segregated share of our Trust Estate, for administrative convenience it is contemplated that certain assets may be added to our Trust Estate from time to time with the possession and control thereof retained by or redelivered to us. Notwithstanding such control or redelivery, such assets shall be assets of our Trust Estate and held by us as the nominee of our Trustee. During the period such assets are in our possession, they shall be subject to the following terms and conditions: a. We may receive directly and devote to our own use and benefit any dividends,interest, income, or proceeds or distributions from or upon such assets and neither we nor our Trustee shall have any duty of accounting to the other or to any other person with regard thereto. I b: Any sale, exchange or other transfer of such assets by us shall constitute a withdrawal of such assets from our Trust Estate and our Trustee shall have no further interest therein or duties with regard thereto. Though not a condition precedent to any such withdrawal, we agree to notify our Trustee of all such withdrawals. C. We shall be responsible for reporting the income from such assets to the appropriate taxing authorities and our Trustee shall have no responsibility for including such income on any fiduciary returns prepared by our Trustee or for the preparation of any other government filing with respect thereto unless we duly notify our Trustee of such income items and a full and adequate accounting thereof is made and presented to our Trustee. I �. .. 4-4 d. We shall protect and indemnify our Trustee against all losses, liabilities and expenses that may result directly or indirectly from our use, possession, management or control of such assets. e. Upon the death or incapacity of either of us, our Trustee shall remain entitled to the possession thereof and shall continue to have all the rights, powers and duties with respect to such assets that are granted to our Trustee herein. Our Trustee is not responsible for assets held by us as nominee. However, it is also understood that our Trustee shall use any reasonable and prudent means to secure possession of any trust assets of which our Trustee has knowledge. Our Trustee shall have no duty, accountability or responsibility to us or to any other person with respect to any assets of which our Trustee has no knowledge or of which our Trustee is unable to obtain possession and control. r` ,. 4-5 I Article Five Administration at Death of First Trustor i Section 1. Trustee's Payment of Debts and Taxes After the death of the first of us, unless other provisions for payment have been made, our Trustee shall pay the Deceased Trustor's following expenses, debts, claims and taxes from the Deceased Trustor's Contributive Share: a. Final medical expenses and all funeral costs; b. Legally enforceable claims against the Deceased Trustor; C. Reasonable expenses of administration of our Trust, including those attributable to the Deceased Trustor's Contributive Share and the Deceased Trustor's probate estate or those attributable to the distribution of any bequest; d. Any allowances mandated by a court of competent jurisdiction to those dependent upon the Deceased Trustor; i e. Any estate,inheritance, succession, generation skipping transfer, or similar taxes payable by reason of the death of the first of us; and f. Any penalties or interest on any of the above expenses, claims, debts or taxes owed by the Deceased Trustor or the Deceased Trustor's probate estate. Section 2. Payment by Our Trustee or Personal Representative Our Trustee, in our Trustee's discretion, may make distributions authorized under this Article either directly to the person or entities to whom payment is owed or to the Personal Representative of the Deceased Trustor's probate estate. Written statements by the Deceased Trustor's Personal Representative that such sums are due and payable by the estate shall be sufficient evidence of their amount and propriety for the protection of our Trustee. Our Trustee shall be under no duty to see to the application of any such payments made to the Deceased Trustor's Personal Representative. 5-1 i TTY Section 3. Tax Elections If no Personal Representative has been appointed, with regard to the payment of any income tax, gift tax, estate tax, inheritance tax, Generation Skipping Transfer Tax or any other tax due because of the death of the first of us, our Trustee shall have the right to make any available elections allowed under the law or to sign and file any tax return. If a Personal Representative has been appointed, the Personal Representative shall have the foregoing rights and duties. Section 4. Payment of Death Taxes, Claims and Expenses a. Payment Out of Trust Property All death taxes, claims and expenses payable under the provisions of this Article may be paid by our Trustee out of the Deceased Trustor's Contributive Share except as specifically provided for elsewhere in our Trust Agreement. Such payments may be allocated, partly or wholly, in our Trustee's discretion, to income or principal; but, to income only to the extent such allocation does not constitute a material limitation upon any trust portion that would otherwise qualify for the federal estate tax Marital Deduction or decrease any otherwise allowable Charitable Deduction. b. Exception for Property Passing Outside of Our Trust Notwithstanding Section 4.a of this Article, unless specifically directed otherwise by another separate provision of our Trust Agreement, all death taxes, claims and expenses attributable to assets passing outside of our Trust or the Deceased Trustor's probate estate shall be assessed against those persons receiving such property; provided, however, that under no circumstances shall any transfer to any beneficiary that qualifies for the federal estate tax Marital or Charitable Deduction cause the property transferred or such beneficiary to bear any such taxes. C. Payment from Surviving Trustor's Contributive Share Notwithstanding any other provision in our Trust Agreement or any other instrument, no death taxes, claims and expenses payable under the provisions of this Article shall be paid from the Contributive Share of the Surviving Trustor. 5-2 I Section 5. Apportionment of Expenses, Claims, Taxes and Liabilities Notwithstanding Section 4.a of this Article, unless specifically directed otherwise by another separate provision of our Trust Agreement, all expenses, claims and taxes attributable to any specifically distributed property shall be apportioned to the share of the beneficiaries of such specific distributions. Any distribution of specific trust property under our Trust Agreement shall pass subject to all liens, mortgages or encumbrances attributable thereto. Section 6. Exception to Apportionment of Death Taxes Notwithstanding any provision in our Trust Agreement to the contrary, it is our intent, and we hereby direct, that to the extent practicable no death taxes shall be apportioned to or against any part of our estates or the trusts or shares created by our Trust Agreement, or any beneficiary thereof, which qualifies for the federal estate tax Marital Deduction or Charitable Deduction. 5-3 Article Sig Specific Distributions of Trust Property Section 1. Distributions Under Article Six Except for the specific distributions directed in the following Sections of this Article Six, all distributions of trust property shall be made in accordance with the Articles that follow. Section 2. Income in Respect of a Decedent ("IRD") After the death of the first of us, our Trustee shall distribute a fraction of all items of IRD attributable to the Deceased Trustor's Contributive Share of our Trust Estate to the Survivor's Trust. Any IRD not distributed to the Survivor's Trust shall be distributed to the Family Trust to the extent such allocation will not exceed the Deceased Trustor's Unused Applicable Credit Equivalent. The fraction to be distributed to the Survivor's Trust shall be determined by dividing the Surviving Trustor's Unused Applicable Credit Equivalent, reduced by the balance of the Surviving Trustor's then Taxable Estate,before any distributions pursuant to Article Seven or otherwise have been made to the Survivor's Trust from property included in the Deceased Trustor's Gross Estate, by the value of all items of UM in the Deceased Trustor's Contributive Share of our Trust Estate or otherwise received by our Trustee due to the death of the Deceased Trustor. Other than pursuant to the terms of Article Twelve, if any IRD consists of any benefits subject to the provisions of Code Section 401(a)(9), no beneficiary who is not an individual may receive any such benefits. Section 3. Estate Planning Letter. or Memorandum' To the extent permitted by state law and not necessary to fully utilize a Deceased Trustor's Unused Applicable Credit Equivalent, our Trustee shall distribute personal or household items from a Deceased Trustor's Contributive Share of our Trust Estate to such persons as the Deceased Trustor may direct by a written instrument signed by the Trustor and delivered to our Trustee. 6-1 i Section 4. Specific Distribution Not a Part of Contributive Share If the property making up any specific distribution set forth in this Article is not part of the Contributive Share of the indicated Deceased Trustor at the time such specific distribution is directed to be made, and will not become a part thereof within a reasonable time, our Trustee shall disregard that specific distribution. 6-2 Article Seven k Division into Survivor's Share and Family Share Section 1. Division of Our Trust Estate Upon the death of the first of us, our Trustee shall allocate and distribute our remaining Trust Estate, including any property that becomes distributable or payable to our Trustee at the Deceased Tmstor's death, into two separate shares to be identified as the Survivor's Share and the Family Share. a. Surviving Trustor's Property Transferred to the Survivor's Share The Survivor's Share shall consist of the Surviving Trustor's Contributive Share of our Trust Estate held by our Trustee. b. Deceased Trustor's Property Transferred to the Survivor's Share The Survivor's Share shall also consist of an amount of assets of the Deceased Trustor's Contributive Share equal in value to the amount that when added to the Surviving Trustor's then Taxable Estate, after any allocation pursuant to Article Six of our Trust Agreement equals the Surviving Trustor's Unused Applicable Credit Equivalent I C. Survivor's Share to Be Administered as Survivor's Trust The Survivor's Share shall be held, administered and distributed according to the provisions of the Survivor's Trust as set forth in Article Eight of our Trust Agreement- d. Property Transferred to the Family Share i The Family Share shall consist of all assets of the Deceased Trustor's Contributive Share not distributed to the Survivor's Share to the extent such allocation will not cause the Family Share to hold assets in an amount which exceeds the Deceased Trustor's Unused Applicable Credit Equivalent. Any such excess shall be distributed to the Survivor's Share. I I 7-1 e. Family Share to Be Administered as Family Trust The Family Share shall be held, administered and distributed according to the provisions of the Family Trust as set forth in Article Nine of our Trust Agreement. Section 2. Allocation and Valuation of Assets In allocating assets between the Survivor's Share and the Family Share, our Trustee shall allocate the trust assets between the Survivor's Share and the Family Share in cash or in kind, or partly in each, on a pro rata or non pro rata basis, and in undivided interests or not; subject, however, to the following: a. Qualification for Marital Deduction I Our Trustee shall allocate from the Deceased Trustor's Contributive Share to the Survivor's Share only assets that qualify for the Marital Deduction. b. Valuations of Allocations in Kind Assets allocated in kind shall be valued on the basis of their values as finally determined for federal estate tax purposes; provided, however, that our Trustee shall act impartially, consistent with equitable principles requiring impartiality among beneficiaries, in allocating assets, so that any distribution of assets shall be made of assets, including cash, fairly representative of appreciation or depreciation in the value of all property thus available for distribution. C. Income The Survivor's Share and the Family Share shall be entitled to a currently distributable pro rata share of the income earned on the Deceased Trustor's Contributive Share and probate estate from the date of the Deceased Trustor's death, including a share of income earned on assets used to discharge liabilities. d. Foreign Death Tax Credit I Our Trustee shall not allocate assets that qualify for the Foreign Death Tax Credit to the Survivor's Share unless all other assets or interests available for allocation have been so allocated. i ...,, 7-2 e. insurance Policies If any policy of insurance on the life of any person held in the Deceased Trustor's Contributive Share is allocated to the Family Share, notwithstanding any other provisions in our Trust Agreement to the contrary, as to any such policy of insurance on the life of the Surviving Trustor that is allocated to the Family Share, the Surviving Trustor shall not have the right, either individually or in a fiduciary capacity, to hold or control any incident of ownership in, or exercise any power over, any such policy or the cash value therein or financial benefit derived therefrom; but may direct that an Independent Trustee to exercise such provisions be appointed pursuant to the Trustee succession provisions of Article Three that would apply as if no Trustee were then serving, provided, however, the Surviving Trustor may not otherwise participate in the appointment process. f. Priority Our Trustee shall allocate all assets that are not properly characterized as Income in Respect of a Decedent("IRD")in accordance with the provisions of this Article Seven. IRD assets shall be allocated and distributed under the provisions of Article Six. If no specific allocation of IRD is directed by Article Six, then IRD shall also be allocated under this Article Seven. Section 3. Intention That Survivor's Share Qualify for Marital Deduction We intend that the Survivor's Share qualify for the federal estate tax Marital Deduction and our Trust Agreement shall be construed accordingly. All other provisions of our Trust Agreement shall be subordinate to that intent. If the granting of any right, power, privilege, authority, or immunity to our Trustee or another person or the imposition of any duty upon our Trustee or another person by any provision of our Trust Agreement, would disqualify any share or interest of a Surviving Trustor hereunder from qualifying for the federal estate tax Marital Deduction provided by Section 2056 of the Code, such provision shall be ineffective if and to the extent that the same, if effective, would so disqualify such share or interest. Notwithstanding any other provision in our Trust Agreement to the contrary, the Surviving Trustor at any time shall have the right to direct our Trustee, in writing, to convert, to reasonably productive property, any underproductive trust property held in the Survivor's Trust, or in any other trust or trust share as to which an election is made to qualify all or part thereof for the Marital Deduction under Section 2056(b)(7) of the Code. i ..... 7-3 i Section 4. Disclaimer of Property Any power or any interest in any property or portion thereof that is disclaimed by the Surviving Trustor shall be held, administered or distributed according to the following terms: a. Property Disclaimed The Surviving Trustor may disclaim any power or any interest in any property held in trust or otherwise for, or to be distributed to or for the benefit of, the Surviving Trustor under our Trust Agreement. b. Time to Disclaim The Surviving Trustor may disclaim within the time limits and under the conditions permitted by the laws regulating disclaimers. C. Delivery of Disclaimer to Our Trustee A disclaimer by the Surviving Trustor may be exercised by the delivery to our Trustee of an irrevocable and unconditional refusal to accept any power or any interest in any property passing to the Surviving Trustor or the Survivor's Share. d. Disclaimer of Survivor's Share I If the Surviving Trustor exercises a disclaimer with respect to any interest in any property set aside as part of the Survivor's Share, any such disclaimed interest shall be added to the Family Share. Notwithstanding any other provisions of our Trust Agreement to the contrary, any such disclaimed interest and income thereon shall not be subject to any power of appointment held by the Surviving Trustor other than a power of appointment limited by an ascertainable standard subject to health, education, maintenance or support. e. Disclaimer of Family Share If the Surviving Trustor exercises a disclaimer with respect to any interest in any property set aside as part of the,Family Share, such disclaimed interest shall be distributed under the relevant terms of the Family Trust. I i ..... 7-4 Article Eight i Survivor's Trust Section 1. Rights of Surviving Trustor in the Survivor's Trust Our Trustee shall hold, administer and distribute the assets of the Survivor's Trust as follows: a. Payment of Income Our Trustee shall pay to, or apply for the benefit of, the Surviving Trustor, so long as the Surviving Trustor lives, the entire net income of the Survivor's Trust in monthly or other convenient installments agreed upon by the Surviving Trustor and our Trustee, but not less often than annually. If our Trustee is entitled to payments from any Retirement Account, our Trustee shall allocate to income from payments received in any calendar year an amount equal to the income earned by the Account in such year, and any excess shall be allocated to principal, and if the payments in such year are less than the amount equal to the income earned by the Account in such year, the Surviving Trustor shall have the continuing right to require our Trustee to withdraw from the Account and pay to the Surviving Trustor, as income, an additional amount so that the Surviving Trustor can be paid an amount equal to such income; and to require our Trustee to satisfy any remaining deficiency from principal or make other arrangements to ensure that the Survivor's Trust qualifies for the Marital Deduction. b. Discretionary Payment of Principal At any time or times during the Surviving Trustor's life, our Trustee shall pay.to, or apply for the benefit of, the Surviving Trustor, so much of the principal of the Survivor's Trust as our Trustee deems proper for the Surviving Trustor's comfort, welfare, and happiness. In exercising discretion, our Trustee shall give consideration to all other income and resources then known to be readily available to the Surviving Trustor for use for these purposes. C. Right of Surviving Trustor to Withdraw Principal Our Trustee shall pay to the Surviving Trustor as much of the principal of the Survivor's Trust as the Surviving Trustor may from time to time demand in a signed writing delivered to our Trustee. 8-1 _ i I I s , d. General Power of Appointment Subject to any payments required under Section 2 of this Article, upon the death of the Surviving Trustor, our Trustee shall distribute all of the Trust Estate of the Survivor's Trust, including the trust principal and accrued and undistributed income, to any person or entity and upon any trust terms and conditions, or to or in favor of the estate of the Surviving Trustor as the Surviving Trustor may direct by the Surviving Trustor's last will. No exercise of this power of appointment shall be effective unless it refers to our Trust Agreement and expressly indicates an intention to exercise this power of appointment. Our Trustee may rely upon any instrument that our Trustee in good faith believes to be the last will of the Surviving Trustor in carrying out the terms of this power of appointment and shall not be liable for any good faith act in reliance upon that will even if for any reason it is later determined to be invalid with respect to its purported exercise of this power of appointment. if our Trustee receives no notice, within six (6) months after the death of the Surviving Trustor, of the existence of a will of the Surviving Trustor that exercises this power of appointment, our Trustee may distribute the Trust Estate of the Survivor's Trust as though this power of appointment had not been exercised and shall be conclusively presumed to have acted in good faith even if such a valid will is thereafter discovered. I Section 2, Termination Upon the Death of the Surviving Trustor I The Survivor's Trust shall terminate upon the death of the Surviving Trustor. Our Trustee shall then hold and administer the balance of the Survivor's Trust as follows: a. Surviving Trustor's Debts and Taxes Our Trustee may pay all of the Surviving Trustor's following expenses, debts, claims and taxes becoming due or payable by reason of the Surviving Trustor's death, and equitably apportioned to the Survivor's Trust: I 1. Final medical expenses and all funeral costs; 2. Legally enforceable claims against the Survivor's Trust or the Surviving Trustor's probate estate; 3. Reasonable expenses of administration of the Survivor's Trust and the Surviving Trustor's probate estate, including those attributable to the distribution of any bequest; I &2 4. Any allowances mandated by a court of competent jurisdiction to those dependent upon the Surviving Trustor; 5. Any estate, inheritance, succession, death or similar taxes payable by reason of the death of the Surviving Trustor; and I 6. Any penalties or interest on any of the above expenses, claims, debts or taxes owed by the Surviving Trustor or the Surviving Trustor's estate. Section 3. Administration of Remainder of Survivor's Trust After making all payments authorized m the preceding provisions of this Article, our Trustee shall hold and administer the Trust Estate of the Survivor's Trust in accordance with the Articles that follow. Section 4. Payment by Our Trustee or Personal Representative Our Trustee, in our Trustee's discretion, may make distributions authorized under this Article either directly to the person or entities to whom payment is owed or to the Personal Representative of the Surviving_Trustor's probate estate. Written statements by the Surviving Trustor's Personal Representative that such sums are due and payable by the estate shall be sufficient evidence of their amount and propriety for the protection of our Trustee. Our Trustee shall be under no duty to see to the application of any such payments made to the Surviving Trustor's Personal Representative. Section 5. Tax Elections With regard to the payment of any income tax, gift tax, estate tax, inheritance tax, generation skipping tax or any other tax required because of the death of the Surviving Trustor, if there is no Personal Representative, our Trustee shall have the right to make any available elections allowed under the law and shall be authorized to sign and file any tax return. If there is a Personal Representative, the Personal Representative shall have the foregoing rights and duties. 8-3 I Section 6. Generation Slapping Trust a. Creation of GST Shares One and Two Notwithstanding the preceding provisions of this Article, if the value of the Surviving Trustor's then taxable estate(inclusive of the Survivor's Share) exceeds the Surviving Trustor's Unused Generation Skipping Tax Exemption Equivalent, the Deceased Trustor's assets allocated to the Survivor's Share, from whatever source, shall be segregated into separate shares identified as GST Share One and GST Share Two. The Surviving Trustor, however, is hereby granted the continuing power to direct our Trustee, in a writing delivered to our Trustee at any time, to disregard the asset allocation provisions (and GST Share creation provisions) of this Section 6 as to any, or all, or any part of any interest in any asset, of the Contributive Share of the Deceased Trustor that would be affected by such allocation and to administer such assets in accordance with the other Sections of this Article Eight. The Surviving Trustor is encouraged, but not directed, to disclaim such power, in whole or in part, or as to interests in some assets but not others (and is specifically hereby authorized to do so), in order to obtain any available Generation Skipping Transfer Tax exclusion benefits as to such assets of the Contributive Share of the Deceased Trustor. Nevertheless, if the Surviving Trustor determines that unrestricted access to all or any part of the Deceased Trustor's Contributive Share, or interests in specific assets thereof, is preferable to exclusion from the Generation Skipping Transfer Tax, the Surviving Trustor may retain so much of this power as desired by not exercising a disclaimer to the extent selected by the Surviving Trustor. b. Allocation to GST Share One and Share Two Our Trustee shall allocate to GST Share One that fraction of the Deceased Trustor's assets allocated to the Survivor's Share determined by dividing the Deceased Trustor's Unused Generation Skipping Tax Exemption Equivalent by the value of the Deceased Trustor's assets allocated to the Survivor's Share. Any assets not allocated to GST Share One shall be allocated to GST Share Two. C. Administration of GST Share One Our Trustee shall hold, administer and distribute the assets of GST Share One as follows: 8-4 1. Payment of Income Our Trustee shall pay to, or apply for the benefit of, the Surviving Trustor, so long as the Surviving Trustor lives, the entire net income of GST Share One in monthly or other convenient installments agreed upon by the Surviving Trustor and our Trustee, but not less often than annually. If our Trustee is entitled to payments from any Retirement Account, our Trustee shall allocate to income from payments received in any calendar year an amount equal to the income earned by the Account in such year, and any excess shall be allocated to principal, and if the payments in such year are less than the amount equal to the income earned by the Account in such year, the Surviving Trustor shall have the continuing right to require our Trustee to withdraw from the Account and pay to the Surviving Trustor, as income, an additional amount so that the Surviving Trustor can be paid an amount equal to such income; and to require our Trustee to satisfy any remaining deficiency from principal or make other arrangements to ensure that the Survivor's Trust qualifies for the Marital Deduction. 2. General Power of Appointment Over Undistributed Net (, Income Upon the death of the Surviving Trustor, our Trustee shall distribute all of the accrued but undistributed net income of GST Share One to any person or entity and upon any trust terms and conditions, or to, or in favor of, the estate of the Surviving Trustor, as the Surviving Trustor may direct by the Surviving Trustor's last will. No exercise of this power of appointment shall be effective unless it refers to our Trust Agreement and expressly indicates an intention to exercise this power of appointment. Our Trustee may rely upon any instrument that our Trustee in good faith believes to be the last will of the Surviving Trustor in carrying out the terms of this power of appointment and shall not be liable for any good-faith act in reliance upon that will, even if for any reason it is later determined to be invalid with respect to its purported exercise of this power of appointment. If our Trustee receives no notice, within six (6) months after the death of the Surviving Trustor, of the existence of a will of the Surviving Trustor that exercises this power of appointment, our Trustee may distribute the accrued but undistributed net income as though this power of appointment had not been exercised and shall be- 8-5 II conclusively presumed to have acted in good faith even if such a valid will is thereafter discovered. 3. Discretionary Payment of Principal At any time or times during the Surviving Trustor's life, our Trustee shall pay to, or apply for the benefit of, the Surviving Trustor so much of the principal of GST Share One as our Trustee deems proper for the Surviving Trustor's health, education, maintenance or support. In exercising discretion, our Trustee shall give consideration to all other income and resources then known to be readily available to the Surviving Trustor for use for these purposes. 4. Limitation on Discretionary Payment of Principal by Trustee Notwithstanding the provisions of Section 6.c.3 of this Article, we recommend, but do not require, that our Trustee shall fast exhaust the principal from GST Share Two before making discretionary payments of principal from GST Share One. 5. Limited Power of Appointment By a last will, the Surviving Trustor shall have the limited testamentary power to appoint to, or for the benefit of, the first Deceased Trustor's descendants some or all of the principal, including unappointed income of GST Share One, as it exists at the date of death of the Surviving Trustor after payment of expenses, debts, claims and taxes pursuant to Section 6.c.7 of this Article. The Surviving Trustor may appoint trust assets under this limited testamentary power among the first Deceased Trustor's descendants in equal or unequal amounts, either directly or in trust, as the Surviving Trustor directs. If our Trustee receives no notice, within six (6) months after the death of the Surviving Trustor, of the existence of a will of the Surviving Trustor that exercises this power of appointment, our Trustee may distribute the accrued but undistributed net income as though this power of appointment had not been exercised and shall be conclusively presumed to have acted in good faith even if such a valid will is thereafter discovered. 8.6 This limited testamentary power of appointment shall not be exercised in favor of the Surviving Trustor's estate, the creditors of the Surviving Trustor, the creditors of the Surviving Trustor's estate, or in any way that would result in any economic benefit to the Surviving Trustor. 6. Termination Upon the Death of the Surviving Trustor GST Share One shall terminate upon the death of the Surviving Trustor. Our Trustee shall then hold and administer the balance of GST Share One in accordance with the following provisions of this Section 6.c. 7. Surviving Trustor's Debts and Taxes Taking into consideration any waiver pursuant to section 2207A of the Code in the last will of the Surviving Trustor, our Trustee may pay all of the Surviving Trustor's following expenses, debts, claims and taxes becoming due or payable by reason of the Surviving Trustor's death and equitably apportioned to GST Share One or Two; but from GST Share One only to the extent not paid from GST Share Two: (a) Final medical expenses and all funeral costs; (b) Legally enforceable claims against the Survivor's Trust or the Surviving Trustor's probate estate; (c) Reasonable expenses of administration of the Survivor's trust and the Surviving Trustor's probate estate, including those attributable to the distribution of any bequest; (d) Any allowances mandated by a court of competent jurisdiction to those dependent upon the Surviving Trustor; (e) Any estate, inheritance, succession, death or similar taxes payable by reason of the death of the Surviving Trustor; and 87 i (f) Any penalties or interest on any of the above expenses, claims, debts or taxes owed. 8. Payment by Our Trustee or Personal Representative Our Trustee, in our Trustee's discretion, may make distributions authorized under this Section either directly to the person or entities to whom payment is owed, or to _the Personal Representative of the Surviving Trustor's probate estate. Written statements by the Surviving Trustor's Personal Representative that such sums are due and payable by the estate shall be sufficient evidence of their amount and propriety for the protection of our Trustee. Our Trustee shall be under no duty to see to the application of any such payments made to the Surviving Trustor's Personal Representative. 9. Tax Elections With regard to the payment of any income tax, gift tax, estate tax, inheritance tax, generation skipping tax or any other tax required because of the death of the Surviving Trustor, if there is no Personal Representative, our Trustee shall have the right to make any available elections allowed under the law and shall be authorized to sign and file any tax return. If there is a Personal Representative, the Personal Representative shall have the foregoing rights and duties. 10. Administration of Remainder of GST Share One After making all payments authorized above in this Article Eight, our Trustee shall hold and administer GST Share One as provided in the Articles that follow. d. Administration of GST Share Two Our Trustee shall hold, administer and distribute the assets of GST Share Two pursuant to the terms of Sections 1 through 6, inclusive, of this Article, and after making all payments authorized in said Sections, our Trustee shall hold and administer GST Share Two as provided in the Articles that follow. 8-8 I Article Nine Family Trust Section 1. Rights of The Surviving Trustor in the Family Trust Our Trustee shall hold, administer and distribute the assets of the Family Trust as follows: a. Payment of Income Our Trustee shall pay to, or apply for the benefit of,the Surviving Trustor, so long as the Surviving Trustor lives, the entire net income of the Family Trust in monthly or other convenient installments as agreed upon by the Surviving Trustor and our Trustee, but not less often than annually. b. Discretionary Payment of Principal At any time or times during the Surviving Trustor's life, our Trustee shall pay to, or apply for the benefit of, the Surviving Trustor, so much of the principal of the Family Trust as our Trustee in our Trustee's discretion deems proper for the Surviving Trustor's health, education, maintenance or support. C. Guidelines for Trustee's Discretion In exercising discretion, our Trustee shall give consideration to all other income and resources then known to be available to the Surviving Trustor. In exercising discretion, our Trustee may, but is not required to, consider any differences in income tax rates as to the Family Trust and permissible distributees of principal. Our Trustee shall accumulate and add to principal any net income not distributed. d. Limitation on Discretionary Payment of Principal by Trustee We recommend, but do not require, that our Trustee shall first exhaust the principal from the Survivor's Trust before making discretionary payments of principal to the Surviving Trustor from the Family Trust. e. The Surviving Trustor's Right to Withdraw Principal The Surviving Trustor shall have the power to withdraw from the Family Trust principal each calendar year those amounts that shall not exceed the greater of five thousand dollars ($5,000) or five percent (5 1/6) of the assets of the Family Trust, valued as of the end of the preceding calendar year. The Surviving Trustor shall 9-1 11_ exercise this power by a written instrument signed by the Surviving Trustor and delivered to our Trustee. This power is noncumulative and it shall lapse to the extent it is not exercised by January 2 of each calendar year. This power shall exist each year until the death of the Surviving Trustor. Section 2. Qualified Terminable Interest Property Election It is our intent that the Family Trust qualify in all respects for the Marital Deduction if a Qualified Terminable Interest Property election is made by our Trustee. Pursuant to that intent, the Surviving Trustor is hereby granted the authority to require our Trustee to make underproductive property productive. Section 3. Termination of the Family Trust On the death of the Surviving Trustor, the Family Trust shall terminate. All unappointed and undistributed trust assets, including any accrued and undistributed net income, shall be held, administered and distributed pursuant to the Articles that follow- 9-2 Article Ten Common Pot Trust At the death of the Surviving Trustor, 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 of the Articles that follow. 10-1 Article Eleven Division and Distribution of Trust Property Section 1. Division of Trust Property Into Shares While, to the extent practical, maintaining any previously established Generation Slapping Transfer Tax ratios relative to trust property, our Trustee shall divide, into separate shares, all of our Trust Estate not previously distributed under the preceding Articles of our Trust Agreement (and for purposes of determining such division and subsequent distributions shall take into account the exclusion of any descendant as may be directed in Article One) as follows: Beneficiary Name Share DAVID JOHN GRICE 100% The trust shares shall be held, administered and distributed as follows: a. Distribution of Trust Share for DAVID JOHN GRICE It is our preference that the distribution of assets to DAVID JOHN GRICE be made in land. The trust share set aside for DAVID JOHN GRICE shall be held, administered and distributed as follows: 1. Distributions of Net Income Our Trustee shall immediately pay to, or apply for the benefit of, such beneficiary, all net income from such beneficiary's trust share, free of trust. 2. Distributions of Principal Our Trustee shall immediately pay to, or apply for the benefit of, such beneficiary, all principal from such beneficiary's trust share, free of trust. 11-1 i 3. Distribution on Death of Beneficiary If such beneficiary should die prior to the time that a distribution is directed to be made, such beneficiary's interest in such trust share shall lapse and our Trustee shall distribute the balance of the trust share to such beneficiary's then living descendants,per stirpes. I If such beneficiary has no then living descendants, our Trustee shall distribute such beneficiary's trust share to our then living descendants-per-stirpes. If we have no then living descendants, our Trustee shall distribute the balance of the trust share as provided in the Articles that follow. Section 2. Distributions to Underage or Incapacitated Beneficiaries Notwithstanding any provision to the contrary in this Article Eleven and subject to Section 2 of Article Fifteen, if any beneficiary otherwise entitled to receive a distribution of trust property is under the age of 25 years or is incapacitated, as defined in Article Fifteen, our Trustee shall retain and administer such beneficiary's trust share for such beneficiary's benefit pursuant to the following provisions of this Article Eleven: a. Incapacitated Beneficiary If such beneficiary's trust share is being held under this Section 2 due to such beneficiary's incapacity (as defined in Article Fifteen) then, only during the term of such incapacity, such beneficiary's trust share shall be administered according to the Special Needs Provisions of Article Fifteen. Upon the beneficiary's regaining capacity (as determined under Article Fifteen) the following provisions of this Article Eleven shall apply. b. Underage Beneficiary If such beneficiary's trust share is being held under this Section 2 due to such beneficiary being under the age of 25, such beneficiary's trot share shall be administered as follows: _ S.M. 11-2 i 1. Our Trustee's Discretion Our Trustee shall pay to, or apply for the benefit of, such beneficiary, so much of the net income and principal of such beneficiary's trust share as our Trustee, in our Trustee's discretion, deems proper considering all other resources then known to be available to such beneficiary. 2. Payments Made to Beneficiary or Personal Representative Our Trustee is authorized to make payments under this Section 2.b directly to the beneficiary, to the beneficiary's Personal Representative or to any other person our Trustee may deem proper to be used for the benefit of the beneficiary. 3. Trustee's Decisions Are Final All decisions by our Trustee as to whom our Trustee makes payments, the purposes for which payments are made and the amounts to be paid out of any trust share are within our Trustee's discretion. 4. Undistributed Net Income All undistributed net income shall be accumulated and added to the principal of the trust share. Section 3. Termination and Distribution as to Underage or Incapacitated Beneficiary Unless distributions from a trust share are withheld pursuant to Section 1 of Article Fifteen, our Trustee shall distribute the trust share to the respective beneficiary of the share being held under Section 2 of this Article Eleven on the latest to occur of(i)the date upon which such beneficiary reaches the age of 25 years; (ii) annual distribution of ten (10%) percent of the principal of the trust share to such beneficiary beginning when such beneficiary attains the age of eighteen (18) years, with the balance of trust share being distributed when such beneficiary attains the age of twenty-five (25) years; or (iii) when such beneficiary is no longer incapacitated, as determined pursuant to the provisions of Article Fifteen. ..,. 11-3 Section 4. Death of Incapacitated or Underage Beneficiary Subject to the provisions of preceding Sections of this Article Eleven, if any beneficiary whose trust share is being held in trust under such Sections dies before the complete distribution of such beneficiary's trust share, the beneficiary's interest in such trust share shall lapse and our Trustee shall distribute such beneficiary's trust share to such beneficiary's then living descendants, per stirpes; or, if none, to such beneficiary's siblings, per stirpes. If such beneficiary has no then living siblings, our Trustee shall distribute such beneficiary's trust share to our respective then living descendants, per stirpes. If we have no then living descendants, our Trustee shall distribute such beneficiary's trust share as provided in the Articles that follow. Section 5. General Power of Appointment Over Certain Assets If any separate share or trust established under this Article Eleven shall terminate, or if a beneficiary's interest therein lapses, upon the death of the beneficiary thereof, our Trustee shall, anything herein to the contrary notwithstanding, distribute to such appointee or appointees who are creditors of the estate of such deceased beneficiary, in such proportions and amounts as such deceased beneficiary shall direct and appoint by such deceased beneficiary's last will and testament referring specifically to this general power of appointment, those assets composing such separate share or trust the transfer of which pursuant to the terms hereof, other than this Section 5, and assuming the nonexercise of any special testamentary power of appointment elsewhere herein conferred upon such deceased beneficiary, upon such termination would, but for such general power, cause any tax under Chapter 13 of the Code to be payable. If such deceased beneficiary shall fail in whole or in part to exercise such general power, then the assets subject to such general power with respect to which such deceased beneficiary shall have failed to exercise such general power shall be distributed as otherwise provided in our Trust Agreement. •••• 11-4 Article Twelve Distribution If No Designated Beneficiaries NONE i 12-1 i Article Thirteen j Trustee Administration j Section L Required Vote for Co-Trustees a. Trustors Serving as Co-Trustees ! Unless otherwise provided in our Trust Agreement, if either one or both of us are serving as a Trustee under our Trust Agreement, one or either of us may make decisions and bind our Trust in the exercise of all powers and discretion granted to us as Trustees without the consent of any other Trustee. Any Trustor acting under this Section La may only deal with the other Trustor's Contributive Share in a fiduciary capacity. b. Unanimous Vote for Two Trustees Other than as provided in Section 1.a of this Article, if only two Trustees are serving, they shall act unanimously in the exercise of all powers and discretion granted to them under our Trust Agreement. C. Majority Vote for More Than Two Trustees I Other than as provided in Section 1.a of this Article, if more than two Trustees are serving under our Trust Agreement, they shall act by majority vote and any exercise of a power or discretion by a majority of the Trustees shall have the same effect as an exercise by all of them. d. Court Order Resolves Disputes Other than as provided in Section La of this Article, if the Trustees are not able to reach agreement on any decision as set forth in this Section 1, they shall petition a court of competent jurisdiction for instructions and shall take no action on the disputed matter until a court order deciding the issue has been rendered. I Section 2. Power to Delegate Notwithstanding any other provision of our Trust Agreement, any one or more of the Co-Trustees serving under our Trust Agreement may from time to time delegate to another Co-Trustee or Co-Trustees routine acts of trust administration. I 13-1 j Section 3. No Bond Required f No Trustee specifically named under our Trust Agreement shall be required to post any bond for the faithful performance of such Trustee's responsibilities. i Section 4. Trustee Compensation Other than when either of us is serving as Trustee, our Trustee shall be entitled to reasonable compensation for services rendered. Such compensation is payable without the need of a court order. In calculating the amount of compensation, customary charges for similar services in the same geographic area for the same time period shall be used as guidelines. Any corporate fiduciary shall be entitled to receive compensation for its services in accordance with its published fee schedule in effect from time to time and any trustee who is normally compensated on an hourly basis shall be so compensated. Our Trustee shall also be entitled to reimbursement for reasonable costs and expenses incurred during the exercise of our Trustee's duties under our Trust Agreement. Section 5. Change in Corporate Trustee Any corporate successor to the trust business of any corporate trustee named under our Trust Agreement, or acting hereunder, shalt succeed to the capacity of its predecessor without re- conveyance or transfer of trust property. Section 6. Written Notice to Trustee Until our Trustee receives written notice of any death or other event which triggers the right to payments from any trust or trust shares created under our Trust Agreement, our Trustee shall incur no liability for distributions made in good faith to persons whose interests may have been affected by such event. Section 7. Duty to Account Our Trustee shall render accounts, upon request, to the income beneficiaries under our Trust Agreement at least annually, at the termination of a trust created hereunder and upon a change in the Trustees in the manner required by law. i 13-2 Section 8. No Court Supervision No trust or trust share created under our Trust Agreement shall require the active supervision of any state or federal court. I 13-3 Article Fourteen Trustee Powers I Section 1. Powers i In addition to any power hereinafter specifically granted to our Trustee, it is our intention that our Trustee have the power respecting property in our Trust Estate that an absolute owner of such property would have. In accordance with such intention, any power our Trustee needs to administer our Trust Estate, which is not hereinafter listed, shall be considered as provided for herein. All powers shall be exercised only in a fiduciary capacity, and such powers may be exercised without the approval or supervision of any court. It is also our intention that the Uniform Prudent Investors Act and any similar enacted statute shall not apply to govern any of our Trustee's actions. The principles of the prudent person rule shall apply to govern the actions of our Trustee except that the Deceased Trustor hereby directs that its application be suspended as to the Surviving Trustor acting in such a capacity. a. Retention of Property Our Trustee shall have the power to retain any property received into our Trust at its inception, or later added to our Trust, without regard to whether our Trust ( investments are diversified,as long as our Trustee considers that retention is in the best interests of our Trust or is in furtherance of our goals in creating our Trust. Subject to any power of the Surviving Trustor to require underproductive property to be made reasonably productive, our Trustee shall have the power to invest and reinvest in any property that may be considered by applicable state law to be underproductive or unproductive in nature and,specifically to be exempt from any minimum income requirements called for under local law. b. Additions Our Trustee shall have the power to receive additions to the assets of the various trusts created under our Trust Agreement from any source. C. Business Participation I Our Trustee shall have,notwithstanding any overall effect on the fair market value of the property held in any trust or trust share, the power to form, terminate, continue or participate in the operation of any business enterprise including a corporation, a sole proprietorship, a general or limited partnership (as a general or limited partner) or a limited liability company (as a managing or nonmanaging I 14-1 member) and to effect any form of incorporation, dissolution, liquidation or reorganization, including, but not limited to, recapitalization and reallocation of classes of shares or other changes in the form of the business enterprise or to lend money or make a capital contribution to any such business enterprise. d. Make Investments Our Trustee shall have the power to invest and reinvest the assets of our Trust as our Trustee may determine to be in the best interests of our Trust without limitation by any law applicable to investments by fiduciaries. The permitted investments and reinvestments may include securities such as common or preferred stock, mortgages, notes, subordinated debentures and warrants of any corporation, any common trust fund administered by a corporate fiduciary, other property,real or personal, including savings accounts and deposits, interests in mutual or money market funds or investment trusts, annuities and insurance whether or not such investments are unsecured or of a wasting nature. Any corporate trustee is authorized to invest in shares of an investment management company organized under the Investment Company Act of 1940 (commonly known as a mutual fund) for which the corporate trustee serves as an investment advisor, custodian, or in any other capacity, for remuneration. e. Life Insurance Our Trustee shall have the power to obtain, by purchase or by gift or by conversion, reissue, consolidation or by any other means, and hold as an asset of our Trust, policies of insurance on either or both of our lives or the life of any other beneficiary of our Trust. Our Trustee is authorized and empowered to exercise, either before or after our death, all of the rights, options, elections or privileges exercisable in connection with such policies. These rights and options shall include,but not be limited to, incapacity benefits, the right to borrow money with which to pay premiums (or other charges) on any policy owned by our Trust (including any automatic premium loan feature) or for any other trust purpose, the right to elect among settlement options offered by the insurance company that issued such policy, the right to convert such policy to paid-up insurance, extended term insurance or to any different form of insurance, and the right to arrange for the automatic application of dividends in reduction of premium payments(or other charges) with regard to any policy of insurance held in our Trust Estate. Regarding any such policies: 1. We represent that any policies of life insurance currently transferred into our Trust, or that will be transferred to our Trust hereinafter or purchased at our direction, have been selected (or will be selected) solely by us based on our study and evaluation of(a) the sufficiency of the policy to 14-2 i meet the goals of our Trust, (b) whether or not available policy elections should be made, and (c) the current and projected financial strength and viability of the company issuing the policy. 2. Our Trustee has made no representations to us concerning these policies and none of our study and evaluation of the policy or policies has been based on any representation by our Trustee. Furthermore, our Trustee is under no obligation to examine such policies upon receipt or to make subsequent or periodic evaluations of same. The obligations to examine and evaluate shall remain exclusively with us. 3. In the event that we or any beneficiary hereunder shall at any time (1) question the sufficiency of any life insurance policy, (2) determine that available policy elections should be made, or (3) question the continued financial strength or viability of the carrier, it shall be their absolute obligation to inform our Trustee of those facts in writing. Our Trustee shall be indemnified and held harmless for any actions taken or not taken pertaining to any such policies held by our Trust. L Dealing With Property Our Trustee shall have the power to acquire, grant, hold in a safe deposit box or dispose of real or personal property of all kinds including,but not limited to,puts, calls and options (including options on stock), for cash or on credit, including maintaining margin accounts with brokers, at public or private sale, upon such terms and conditions as our Trustee may deem advisable, and to manage, develop, improve, exchange,partition, change the character of, or abandon property, or any interest therein, or otherwise deal with real or personal property including, but not limited to, the placing or releasing of liens and encumbrances on real or personal property. g. Environmental Compliance Specifically, our Trustee shall have the power to use and expend our Trust income and principal to conduct environmental assessments, audits, and site monitoring to determine compliance with any environmental law or regulation thereunder; to take all appropriate remedial action to contain, clean up or remove any environmental hazard,including a spill,release, discharge or contamination, either on our Trustee's own accord or in response to an actual or threatened violation of any environmental law or regulation thereunder; to institute legal proceedings 14-3 I concerning environmental hazards or contest or settle any such legal proceedings brought by any local, state or federal agencies concerned with environmental compliance, or by a private litigant; to comply with any local, state or federal agency order, or court order directing an assessment, abatement or cleanup of any environmental hazards; to employ agents, consultants and legal counsel to assist in or perform the above undertakings or actions; and, in general, to take all appropriate actions to prevent, identify, or respond to any actual or threatened violations of any environmental law or regulation thereunder. I No Trustee under our Trust Agreement shall be liable for any loss or depreciation in value sustained by our Trust as a result of our Trustee retaining any property upon which there is later discovered to be hazardous materials or substances requiring remedial action pursuant to any federal, state or local environmental law unless our Trustee contributed to the loss or depreciation in value through willful default, willful misconduct, or gross negligence. Moreover, our Trustee shall not be obligated to accept any property on behalf of our Trust without our Trustee first having the opportunity to determine, in our Trustee's discretion, that such property is not contaminated by any hazardous or toxic materials or substances, and that such property is not being used and has never been used for any activities directly or indirectly involving the generation, use, treatment, storage, disposal, release, or discharge of any hazardous or toxic materials or substances. Finally, our Trustee shall have the power to disclaim any power that, in our Trustee's discretion, will or may cause our Trustee to be considered an "owner" or "operator" of property held in our Trust Estate under the provisions of the Comprehensive Environmental Response, Compensation and Liability Act (CERCLA), as amended from time to time. This power to disclaim, as contained herein, shall apply to any such power, whether actually set forth under our Trust Agreement, incorporated by reference herein, or granted or implied by any statute or rule of law. h. Borrowing Authority Our Trustee shall have the power to borrow funds from any person, including our Trustee; to guarantee indebtedness or indemnify others in the name of our Trust and to secure any such obligation by mortgage (including, but not limited to reverse mortgages), pledge, security interest or other encumbrance; and to renew, extend or modify any such obligation for a term within or extending beyond the administration of the term of our Trust. No lender shall be bound to see to, or be liable for, the application of the proceeds of any obligation and our Trustee shall not be personally liable for any obligation unless such Trustee and the lender so agree in writing. 14-4 I , _ i. Leasing Authority Our Trustee shall have the power, with respect to real or personal property, to make, renew or amend for any purpose a lease, as lessor or lessee, for a term within or beyond the term of our Trust with or without option to purchase. j. Natural Resources Our Trustee shall have the power to enter into any arrangement or agreement, including a lease, pooling or unitization agreement for exploration, development, operation, conservation and removal of minerals or other natural resources. k. Voting Rights Our Trustee shall have the power to vote a security in person or by general or limited proxy; to participate in or consent to any voting trust, reorganization, dissolution, liquidation or other action affecting any securities; and to deposit securities with, and transfer title to, a protective or other committee. 1. Title to Assets Our Trustee shall have the power to hold securities and other property whether real or personal and whether or not in negotiable form or in the name of a nominee (including "street name" of a broker) or by deposit to a clearing corporation,with or without disclosure o£the Trustee relationship,but our Trustee shall be responsible for the acts of any nominee in the scope of the nominee's authorized actions with respect to such property or clearing corporation in connection with the property. M. Insurance Our Trustee shall have the power to insure the assets of our Trust against any risk, and our Trustee against liability, with respect to third persons. n. Settlement of Disputes Our Trustee shall have the power to pay or contest any debt or claim; to compromise, release and adjust any debt or claim; and to submit any matter to arbitration. I I 145 o. Payment of Expenses Our Trustee shall have the power to pay any taxes, assessments, reasonable compensation of our Trustee and other expenses incurred in the collection, management, care, protection and conservation of our Trust Estate. P. Principal and Income Our Trustee shall have the power to allocate receipts or expenditures to either income or principal and to create reserves out of income as our Trustee, in our Trustee's discretion, deems appropriate and our Trustee's decision, made in good faith with respect thereto, shall be binding and conclusive on all persons. This power of allocation shall also apply to income during administration of our Trust after the death of the first of us. Income during administration after the death of the first of us is currently distributable. Notwithstanding the preceding sentence, if any trust (or a share thereunder) is the beneficiary of a Retirement Account, income earned after the participant's death in the account shall be income of such trust or share, and if our Trustee is required to pay all of the trust income to a beneficiary, our Trustee shall collect and pay the income of the account to the beneficiary at least quarterly. To the extent that all of the income cannot be collected from the account, the deficiency shall be paid from the principal of such trust or share. Income during administration after our death is currently distributable. q. Distribution of Trust Property Our Trustee shall have the power to make any distribution or payment in kind or in cash, or partly in kind and partly in cash, and to cause any share to be composed of cash, property or undivided interests in property different in kind from any other share, either pro rata or non pro rata, without regard to differences in the tax basis of such property and without the requirement of making any adjustment of the shares by reason of any action taken pursuant hereto. Other than as would cause a Marital or Charitable Deduction to fail, or cause an S election to terminate, any division, allocation, apportionment or valuation of trust property in order to pay expenses or taxes or to distribute the assets to or among any of the trusts, shares or beneficiaries shall be made by our Trustee, and the good faith determination of our Trustee shall be binding and conclusive on all parties. In order to maximize the benefits of our Unused Generation Skipping Tax Exemption Equivalent, our Trustee may consider the inclusion ratio of any Trust, share or subshare when making any distribution, division, allocation or apportionment under our Trust Agreement. 146 r. Litigation Our Trustee shall have the power to prosecute or defend actions, suits, claims or proceedings for the protection or benefit of our Trust and our Trustee in the performance of our Trustee's duties. S. Employment of Agents Our Trustee shall have the power to employ agents, including attorneys, accountants, investment advisors, custodians, appraisers or others, including any firm of which our Trustee is a member, to advise or assist our Trustee, to delegate to them fiduciary powers and to indemnify them against liability for positions taken in good faith and with reasonable basis. L Corporate Fiduciary If any stock of a corporate trustee that is our Trustee, or of any affiliate or , successor of such Trustee, shall be included in the assets of our Trust, our Trustee shall have full authority, in our Trustee's discretion, and notwithstanding any regulation or rule of law to the contrary, to retain the stock and any increases resulting from stock dividends and stock splits and from the exercise of purchase rights and the purchase of fractional shares needed to round out fractional share holdings that may arise concerning the stock. Our Trustee shall vote such stock either directly or by proxy. However, to the extent our Trustee is prohibited by law from voting such stock, our Trustee shall vote in accordance with the written instructions of a majority of the then living beneficiaries then entitled to current distributions of income, or their Personal Representatives. In the event no instruction is given, our Trustee is authorized to vote the stock in the best interests of the beneficiaries in view of the purposes for which our Trust was created. I U. Investment Transactions With regard to record keeping for investment transactions, our Trustee need not provide copies of confirmations or similar notifications each time a trade or investment transaction occurs, but investment transactions shall be set forth in our Trustee's periodic accounting. V. Repairs and Improvements I Our Trustee shall have the power to make ordinary or extraordinary repairs or alterations in buildings or other structures, to demolish any improvements, and to raze existing or erect new party walls or buildings or other structures. i 14-7 I W. Business Personnel Our Trustee shall have the power to elect or employ directors,officers,employees, partners or agents of any business and to compensate such persons,whether or not any such person is a Trustee, director, officer, partner or agent of our Trustee or a beneficiary of our Trust. i X. Farm or Ranch Property i With respect to farm or ranch property, our Trustee shall have all necessary powers to participate in and operate any farming(including tree farming) or ranch operation personally or with hired labor, tenants or sharecroppers, to lease any farm for cash or a share of crops under a lease that permits or precludes the material participation of our Trustee to fertilize and improve the soil; to employ conservation practices;to participate in government programs; and to perform any other acts deemed by our Trustee necessary or desirable to operate the property. In making a decision whether to materially participate in farming or ranch operations, our Trustee shall consider whether an election should be made or has been made under Code Section 2032A to qualify for special farm-use valuation. Y- Ancillary Fiduciaries If, for any reason, our Trustee deems it advantageous to act through an ancillary fiduciary, our Trustee may designate an ancillary Trustee qualified to serve in the jurisdiction where such ancillary fiduciary is to act and may delegate to such ancillary fiduciary such of the powers granted under our Trust Agreement as our Trustee deems advisable without being chargeable with loss, if any, arising out of such designation or delegation. Our Trustee may specify whether any corporate fiduciary, or any person or persons acting in an ancillary capacity hereunder, shall serve with or without bond. Except as may be otherwise specifically provided,no such ancillary fiduciary need comply with the provisions of any Uniform Trustee's Accounting Act, the Uniform Trust Act or similar acts in force in any state where the fiduciary may be acting. 2. Retention of Closely Held Interest i Our Trustee shall have the power to retain any real estate interests, closely held securities or affiliated companies or business interests, and to sell or dispose of such interests only after careful consideration and after determining that sale or disposition is under the existing circumstances in the best interests of our Trust or its beneficiaries. i i I 148 aa. S Corporations If at any time our Trust holds any stock in an S corporation, or if our Trustee deems a Subchapter S election advisable for any corporation the stock of which is held in our Trust, our Trustee shall take all of the necessary actions as necessary to continue such election in effect and, in preserving such election may segregate the S corporation stock, or other corporation stock for which a Subchapter S election is to be made, from the other assets of our Trust, and in our Trustee's discretion, and otherwise consistent with the terms of our Trust to the greatest extent possible, may form new trusts and may amend the terms of our Trust Agreement as would be necessary to establish Qualified Subchapter S Trusts to hold the said S corporation stock and assets in compliance with Code Sections 1361(b) and 1361(d)(3), or to qualify the share of our Trust which holds such shares as an Electing Small Business Trust. bb. Exercise of Authority Except as otherwise provided in our Trust Agreement, our Trustee shall have the power to do all acts that might legally be done by an individual in absolute ownership and control of property. CC. Power to Divide or Combine Trusts Our Trustee shall have the power to divide a single trust or share thereof into separate divisions, each to be administered in accordance with the terms and conditions of the single trust, from which they were created(or in accordance with such terms and conditions as they may be affected by our Trustee's power to comply with S Corporation requirements) when our Trustee, in our Trustee's discretion, determines that division is desirable or advisable in view of tax considerations, including considerations related to income tax,gift tax, inheritance tax or generation skipping transfer tax or other objectives of the trusts and their beneficiaries. Our Trustee shall not be required to make a physical segregation or division of the various trust subdivisions created under our Trust Agreement except as segregation or division may be required by reason of the termination and distribution of any of the trust subdivisions, but our Trustee shall keep separate accounts and records for different undivided interests. Our Trustee, in our Trustee's discretion, shall have the further power to combine two or more trusts or trust subdivisions having substantially the same terms into a single trust for purposes of administration when tax or other factors indicate that such combination would be desirable or advisable. 149 In deciding whether to combine trusts or trust subdivisions, our Trustee shall consider the generation skipping "inclusion ratio" of the trusts or trust subdivisions to be combined. Trusts or trust subdivisions having the same inclusion ratios may be combined. Trusts or trust subdivisions having different inclusion ratios should generally not be combined unless their inclusion ratios are maintained unchanged through substantially separate and independent shares of different beneficiaries within the meaning of Code Section 2654(b) and the applicable regulations thereunder. Specifically, unless there is a Personal Representative, our Trustee has the authority to allocate any portion of our respective exemptions under Code Section 2631(a) to property as to which we are the respective transferor, including any property transferred by us during our lifetime as to which we did not make an allocation prior to our death. Our Trustee also has the authority to make the special election under Code Section 2652(a)(3). If Code Section 2631(a) or 2652(a)(3) is not interpreted as to allow a Trustee to exercise such election, then a Personal Representative shall be appointed and is authorized to allocate our respective exemptions and to exercise the said special election. If our Trustee considers that any distribution from a trust or trust subdivision hereunder, other than pursuant to a power to withdraw or appoint, is a taxable distribution subject to the federal Generation Skipping Transfer Tax payable by the distributee, our Trustee may increase the distribution by an amount that our Trustee would estimate to be sufficient to pay that tax and any additional tax thereon, and shall charge the same against the trust or trust subdivision to which the tax relates. If our Trustee considers that any termination of an interest in our Trust or a trust subdivision hereunder is a taxable termination subject to the federal Generation Skipping Transfer Tax, our Trustee may pay that tax from the portion of the property to which the tax relates without any adjustment of the relative interests of the beneficiaries. I dd. Termination of Small Trust If at any time after the death of either or both of us the costs of administration of our Trust (or any share thereof) are of such an amount in relation to the then principal and undistributed income of our Trust (or any share thereof) that our Trustee, in our Trustee's discretion, determines that our purposes in establishing our Trust (or any share thereof) would no longer be served, and if our Trustee deems it advisable to distribute the then principal and undistributed income of our Tnrst (or any share thereof) to the then living beneficiary or beneficiaries and to thereby cause termination of such trust or share, our Trustee (other than either of us and any then current beneficiary of our Trust)may do so without responsibility i 14-10 on the part of our Trustee. If no such Trustee is then serving, then any Trustee may direct that an Independent Trustee, to serve only for the purpose of determining the advisability of termination and administering the termination process, be appointed pursuant to the Trustee succession provisions of Article Three that would apply if no Trustee were then serving; provided, however, that any Trustee who is also such a beneficiary may not otherwise participate in the appointment process. ee. Power to Subject Trust Property to Probate It is our intention to avoid probate through the use of our Trust. If,however, our Trustee and Personal Representative mutually determine that it shall be in the best interests of the beneficiaries of our Trust, and the beneficial interests of the beneficiaries is not thereby be altered, our Trustee may subject any asset to probate to accomplish a result unavailable without probate. This power shall be strictly construed and shall only be used to secure any tax or other benefit otherwise unavailable to our Trust. Accordingly, other than a distribution that would cause a Marital or Charitable Deduction to fail, our Trustee, in our Trustee's discretion, may accomplish this objective by distributing such property to a Deceased Trustor's estate. ff. Power to Change Situs Our Trustee shall have the power, exercisable by written instrument signed and acknowledged by our Trustee, to change the situs of any trust or trust share held by our Trustee; and, in conjunction with any such change and without any need to obtain the approval of any court, to elect that such trust or trust share shall be subject to the jurisdiction of the new situs. In addition,our Trustee may move the assets of such trust or trust share to the location of the new situs. The meaning and effect of the provisions of our Trust Agreement shall be construed in accordance with the laws of the governing state identified in Section 13 of Article Fifteen, and each trust or trust share shall be administered in accordance with the laws of the applicable situs. In no event, however, may this power be exercised in a manner that would cause the denial of Marital Deduction qualification for any portion of our Trust Estate, or that would prevent a trust or trust share from qualifying as a permitted shareholder of S corporation stock for federal income tax purposes. gg. Release of Trustee Powers Each Trustee who determines it to be in the best interest of any beneficiary may, at any time, by instrument executed with all the formalities of a deed and delivered personally or sent by certified mail to another then acting Trustee, if any, or to some beneficiary of the affected Trust or Trusts, release and relinquish i 1411 or disclaim upon any terms, either in whole or in part, temporarily or permanently, revocably or irrevocably, with or without binding successors, any one or more of the powers, rights, authorities, and discretions conferred upon such Trustee by any provision or provisions of our Trust Agreement or generally pursuant to law, which release and relinquishment or disclaimer shall be binding on all affected beneficiaries. If the release and relinquishment or disclaimer of a power, right, authority, or discretion is made by less than all of the Trustees upon whom it is conferred, such power, right, authority, or discretion shall continue to be exercisable in full by the Trustee or Trustees (other than any successor Trustees on whom it is, by its terms, binding) who have not thus released and relinquished or disclaimed it. hh. Power to Disclaim Retirement Benefits or Other Income In Respect of Decedent ("IRD") If the Deceased Trustor is survived by the Surviving Trustor and if our Trustee (other than the Surviving Trustor) determines in our Trustee's discretion, that it is in the best interests of any beneficiary of our Trust or any subdivision thereof, our Trustee may disclaim all or any right to receive any Retirement Benefits or other IRD. If our Trustee so disclaims, such disclaimed Retirement Benefits or other IRD shall pass outright to the Surviving Trustor. If the Surviving Trustor is the only Trustee at the relevant time, the Surviving Trustor may direct that an Independent Trustee be appointed pursuant to the Trustee succession provisions of Article Three that would apply as if no Trustee were then serving, provided, however, that the Surviving Trustor may not otherwise participate in the appointment process. 1412 Article Fifteen General Provisions Section 1. Spendthrift Protection Neither the principal nor the income of any trust created or contained under our Trust Agreement shall be liable for the debts of a beneficiary nor shall the same be subject to seizure by any creditor of any beneficiary under any lien or proceeding at law or equity. Except to the extent otherwise expressly provided in our Trust Agreement, no beneficiary shall have the authority or power to sell, assign, transfer, encumber or in any manner to dispose of a beneficial interest, whether income or principal. The limitations herein shall not restrict the exercise of any power of appointment or the right to disclaim by any beneficiary. I In addition, except as to any trust or trust share intended to qualify for the Marital Deduction, or as would cause the termination of an S election, and subject to the provisions of Section 2 of this Article, if our Trustee, at a time that any distribution to any beneficiary is directed to be made under the provisions of our Trust Agreement, in such Trustee's sole discretion, determines that reliance on government benefits, illness, substance dependency,bankruptcy, litigation or any factor tending to diminish the ability of a beneficiary to fully benefit from a distribution or to handle financial affairs exists, our Trustee may withhold any such directed distribution and may extend the tern of our Trust as to any portion of our Trust Estate otherwise allotted for any so affected beneficiary. Thereafter, our Trustee may continue to distribute income or principal to such beneficiary as our Trustee may determine in our Trustee's sole discretion. If our Trustee withholds distributions to prevent a loss of, or ineligibility for, government benefits, the Special Needs Provisions of this Article Fifteen shall apply to such trust property. I Section 2. The Rule Against Perpetuities Notwithstanding any other provision of our Trust Agreement,unless sooner terminated or vested in accordance with other provisions of our Trust Agreement, all interests in a Contributive Share not otherwise vested, including, but not limited to, all trusts and powers of appointment created hereunder, shall terminate: (i) one day prior to twenty-one (21) years after the death of the Iast survivor of the group composed of us, those beneficiaries described herein and each Truster's lineal descendants living on the date of the death, or (ii) if longer, such period as may be authorized under the laws of the state identified in the Governing State Law Section of this Article. At that time, distribution of all principal and all accrued, accumulated and undistributed income of such Contributive Share shall be made to the persons (or their representatives as authorized herein) then entitled to distributions of income or principal and in the manner and proportions herein stated irrespective of their then attained ages. 15-1 i Section 3. Incapacity and Competency f A person shall be considered incapacitated in the event such person has been determined to be so by a court of competent jurisdiction;has been certified by two licensed physicians to be unable to properly handle his or her own affairs by reason of physical illness or mental illness; or otherwise is unable freely to communicate for a period of 90 days. A person shall be considered to have regained capacity, as applicable, upon such a determination by a court of competent jurisdiction, upon certification by two licensed physicians that the person is able to properly handle his or her own affairs or is able to freely communicate. The term "incapacity" is intended to be interchangeable with the terms "disability" and "incompetency". The term "competent" in our Trust Agreement refers to a person who is not incapacitated. Notwithstanding the preceding provisions of this Section, for purposes of administration under Articles Six, Ten and Eleven of our Trust Agreement, the term"incapacitated" also refers to any beneficiary receiving or eligible to receive government benefits. Section 4. Income and Principal Payments Other than as directed in the Special Needs Provisions of this Article, all payments of income or principal shall be made in such of the following ways as our Trustee determines appropriate: a. To each respective beneficiary in person upon his or her personal receipt; b. Deposited in any bank to the credit of such beneficiary in any account carried in his or her name or jointly with another or others; C. To the parent or legal representative of the beneficiary; d. To a Custodian under a Uniform Transfers to Minors Act or Uniform Gifts to Minors Act selected by our Trustee for such period of time under applicable law as our Trustee determines appropriate; e. To some near relative, friend or institution having primary responsibility for the care and custody of the beneficiary; £ By our Trustee using such payment directly for the benefit of such beneficiary; or g. To the Trustee of any revocable trust of which the beneficiary is the Trustor. 15-2 i Section 5. Limit on Trustee's Discretion i Notwithstanding any other provision in our Trust Agreement, other than a Trustor with respect to the Trastor's own Contributive Share and other than a Surviving Trustor with respect to a Survivor's Trust, no individual Trustee who is also a beneficiary hereunder ("Trustee- beneficiary") shall have any right, power, duty or discretion concerning our Trust Estate if such I right, power, duty or discretion conferred upon such Trustee-beneficiary under our Trust Agreement would constitute a general power of appointment under Code Section 2041 or 2514 that would cause any assets of our Trust Estate to be included in the estate of such Trustee-beneficiary. Any such right, power, duty or discretion with such effect shall be null and void with respect to such Trustee-beneficiary. No Trustee who is under a legal obligation to any beneficiary of our Trust Agreement or other person shall under any circumstances partake in any decisions relating to any discretionary distributions of income or principal of our Trust Estate that can be used to discharge any such legal obligation of such Trustee. If however, such powers may be possessed without violating the restrictions imposed by this Section 5 by either our Trustee jointly with an Independent Trustee, or by an Independent Trustee alone, then our Trustee may appoint an Independent Trustee who may possess those powers and authorities without violating this Section. Such an Independent Trustee shall act jointly with our Trustee whenever the joint possession of a power or authority would not violate the restrictions imposed by this Section. Such an Independent Trustee shall act alone whenever only sole possession of a power or authority would not violate the restrictions imposed by this Section. Section 6. No-Contest Clause If any person or entity, other than either of us, singularly or in conjunction with any other person or entity, directly or indirectly, in any court, contests the validity of our Trust Agreement, including any amendments thereto, then the right of that person or entity to take any interest in our Trust Estate or to act in any fiduciary capacity shall cease,and the demise of that person(and his or her descendants) or entity shall be deemed to have occurred prior to that of either or both of us, as applicable. Section 7. Disclaimer by Beneficiary Any beneficiary under our Trust Agreement shall be entitled to disclaim all or any portion of such beneficiary's interest in our Trust. i I 15-3 Section 8. Captions The captions of Articles, Sections and Paragraphs used in our Trust Agreement are for convenience of reference only and shall have no significance in the construction or interpretation of our Trust Agreement. Section 9. Severability Should any of the provisions of our Trust Agreement be for any reason declared invalid, such invalidity shall not affect any of the other provisions of our Trust Agreement, and all invalid provisions shall be wholly disregarded in interpreting our Trust Agreement. Section 10. Statutory References Unless the context clearly requires another construction, each statutory reference in our Trust Agreement shall be construed to refer to the statutory section mentioned, related successor sections, and corresponding provisions of any subsequent law, including all amendments. Section 11. Survivorship a. Simultaneous Deaths For purposes of our Trust Agreement, if we die under circumstances in which the order of our deaths cannot be established, the Trustor with the smaller Taxable Estate shall be deemed to have survived the Trustor with the larger Taxable Estate. If both of our Taxable Estates are equal, the Husband Trustor shall be deemed to be the survivor. If any beneficiary under our Trust Agreement and either or both Trustors die under circumstances in which the order of deaths cannot be established, the Trustors or Trustor shall be deemed to have survived the beneficiary, and our Trust Agreement shall be construed accordingly. b. Generation Slipping Transfer Tax Matters A person (the "Non-Skip Person") shall not be deemed to have been alive on the date of the death of any person upon whose death a transfer is deemed to occur for Generation Skipping Transfer Tax purposes or the date of any distribution from or any termination of any interest in any trust or share under"our Trust Agreement for which the date of the Non-Skip Person's death is relevant ("the 15-4 Transfer Date") if: (a)the Non-Skip Person is actually alive an the Transfer Date; LL (b) the Non-Skip Person is not actually alive on the date ninety (90) days following the Transfer Date; and (c) the existence of such a condition of survivorship causes another person who would otherwise be assigned to a generation below that of the Non-Skip Person to be assigned to the generation of the Non-Skip Person for Generation Skipping Transfer Tax purposes. I Section 12. Gender and Number In our Trust Agreement, where appropriate, except where the context otherwise requires, the singular includes the plural and vice versa, and wards of any gender shall not be limited to that gender. I Section 13. Governing Commonwealth Law Our Trust Agreement and the trusts created under it shall be construed, regulated and governed by and in accordance with the laws of the Commonwealth of Pennsylvania. Section 14. Reliance on Certificate (or Memorandum) of Trust Any person may act in reliance upon a properly issued certificate (or memorandum) of trust reflecting the relevant terms of our Trust Agreement without risk or incurring any liability to the Trustors, Trustees or beneficiaries of our Trust. Section 15. Definitions The following terms as used in our Trust Agreement are defined as indicated: a. Beneficiary Designation The term "Beneficiary Designation" means any document executed by a Trustor that affects the manner of payment of amounts held in a plan (of whatever type) subject to the distribution rules of section 401(a)(9) of the Code or any commercial annuity or any similar deferred payment arrangement. -- 15-5 b. Child, Children, Issue and Descendants The terms "child" or "children" mean lawful blood descendants in the first degree of the parent designated; and "issue" and "descendants" mean the lawful blood descendants in any degree of the ancestor designated; provided, however, that if a person has been adopted, that person shall be considered a child of such adopting parent or parents, and such adopted child and his or her issue shall be. considered issue of the adopting parent or parents and of anyone who is by blood or adoption an ancestor of the adopting parent or either of the adopting parents. The terms "child," "children," "issue," "descendant" and "descendants" or those terms preceded by the terms "living" or "then living" shall include the lawful blood descendant in the appropriate degree of the ancestor designated even though such descendant is born after the death of a parent. Notwithstanding the preceding provisions of this section 15.b, the terms of Article One may exclude certain descendants from being treated as such hereunder by restricting the availability of Trust benefits. C. Code The term "Code" means the Internal Revenue Code of 1986, as amended from time to time. The terms "Income m Respect of a Decedent", "Gross Estate", "Taxable Estate", "Applicable Credit Amount", "State Death Tax Credit", "Credit for Prior Transfers", "Marital Deduction", "Exclusion", "Disclaimer" and any other terms that, from the context in which they are used, refer to the Code shall have the same meaning as such terms have for the purposes of applying the Code to our Trust Agreement. d. Contributive Share Contributive Share shall refer to property transferred to our Trust Estate by a Trustor during life or at death. e. Deceased Trustor The term "Deceased Trustor" means a Trustor who has died. f. Death Taxes The term "Death Taxes" means all inheritance, estate, succession and other similar taxes that are payable by any person on account of that person's interest in the estate of the decedent or by reason of the decedent's death, including penalties and interest but excluding the following: 15-6 1. Any additional tax that may be assessed under Internal Revenue Code Section 2032A and 2057; and 2. Any federal or state tax imposed on a generation skipping transfer, as that term is defined in the federal tax laws, unless that Generation Skipping Transfer Tax is payable directly out of the assets of a trust created by our Trust Agreement. g. Education The term "education" shall be given broad interpretation and may include but not be limited to: 1. Elementary or High School i Education at public or private elementary or high schools,including boarding schools. 2. College Undergraduate and graduate study in any and all fields whatsoever, whether of a professional character in colleges or other institutions of higher learning. 3. Specialized Training Specialized formal or informal training in music, the stage, handicrafts, the arts, or vocational or trade schools, whether by private instruction or otherwise. 4. Other Educational Activities Any other activity including foreign or domestic travel that shall tend to develop fully the talents and potentialities of each beneficiary regardless of age. l I 15-7 I h. Heirs at Law References to someone's "heirs at law" mean individuals who are living at the event when property is directed to be distributed to them. Those individuals' identities and the shares of the distributable property that they each receive shall be determined under the intestacy laws of the Commonwealth of Pennsylvania which then govern the distribution of the personal property of a resident dying then, without creditors, owning only the distributable assets. i_ Independent Trustee The term "Independent Trustee" means a Trustee who is an independent person who, within the meaning of Code section 672(c), is not related or subordinate to any beneficiary of our Trust. j. Personal Representative The term "Personal Representative" means trustee, executor, executrix, administrator, administratrix, conservator, guardian, custodian or any other type of personal representation. i k. Per Stirpes {. In every case in which a disposition of an interest is to be made to the issue of a person "per stirpes," it is intended that such disposition shall be made in accordance with the principle of representation. This principle in relation to our Trust Agreement means that whenever property is to be distributed to the issue of a person, such property shall be divided into as many shares as there are, at the time of disposition, living issue in the nearest degree of kinship to such person and then deceased issue in the same degree who left issue who are then living, each then living issue in the nearest degree receiving one share, and the share of each then deceased issue in the same degree being divided among his or her issue in the same manner. 1. Retirement Account/Retirement Benefits The terms 'Retirement Account" or "Retirement Benefits" mean any deferred payment account, whether or not considered a qualified plan under sections 401, 403; 408 or any other section of the Code, under which by reason of fiduciary accounting principles income is considered earned but not immediately payable. i - 15-8 i m. Retirement Account Trustee f 1. For purposes of receiving any Retirement Benefits, the Trustees of the Family Trust and Survivor's Trusts created under our Trust Agreement may be referred to by the term "Retirement Account Trustee". If there is more than one Trustee serving as Trustee of either or both the Family Trust and the Survivor's Trust, then for purposes of our Trust Agreement, all such Trustees shall be included in the term 'Retirement Account Trustee". This definition of Retirement Account Trustee is intended to provide an efficient means to utilize a Beneficiary Designation to indicate the beneficiary of any Retirement Account benefits. 2. The Trustees of the Family Trust and the Survivor's Trust (collectively lmown, and previously referred to, as the "Retirement Account Trustee") shall divide all Retirement Account balances(the'Balance"), or rights thereto,between the Family Trust and the Survivor's Trust in accordance with the fractional formula division of income in respect of a decedent set out in Article Six; however, relative to such formula: (i) only property affected by a Beneficiary Designation shall comprise the denominator of the fraction and (ii) any such division of the Balance shall be determined only after taking into account the other fractional formula allocations directed under Article Six. Notwithstanding the preceding, any part of any balance allocable hereunder to a Survivor's Trust as to which the Surviving Trustor has a non-lapsing general power of appointment over all principal shall be distributed to the Surviving Trustor, free of trust, instead of to such Survivor's Trust. If the Surviving Trustor disclaims this outright distribution, it shall pass to such Survivor's Trust 3. This Retirement Account Trustee arrangement is intended, and shall be interpreted for all purposes,to comply with the applicable requirements of the Code and Treasury Regulations, to obtain treatment of trusts and trust beneficiaries as designated beneficiaries under Code section 401 (a)(9), as amended. Pursuant to such intent, other than as the provision of Article Twelve may apply, no part of any balance shall be allocated, in trust or otherwise, for the benefit of any beneficiary who is not an individual. l 15-9 I II. Surviving Trustor The term "Surviving Trustor" means a Trustor who survives a Deceased Trustor. o. Trust Estate The term "Trust Estate" means all of the property, real and personal, intangible and tangible, that has been transferred to our Trustee,whether or not listed on any Schedules. P. Trustee's Discretion The term "discretion" with regard to a Trustee means such Trustee's sole but reasonable judgment. In exercising any discretionary power with respect to our Trust, our Trustee shall at all times act in accordance with fiduciary principles and shall act reasonably under the circumstances and not in bad faith or in disregard of the purposes of our Trust. q. Trustor The term "Trustor" shall be interchangeable with the terms "settlor","grantor", "donor" or other similar terns. r. Unused Generation Skipping Tax Exemption Equivalent The term "Unused Generation Skipping Tax Exemption Equivalent" means the Generation Skipping Transfer Tax Exemption provided in section 2631 of the Code in effect at the time of death of a Trustor, reduced by the aggregate of(1) the amount, if any, of such exemption allocated by such Trustor or by operation of law to such Truster's lifetime transfers and(2)the amount,if any, such Trustor or such Trustor's Personal Representative or Trustee has specifically allocated to property, other than property to which such exemption is directed to be allocated by any applicable provision of our Trust Agreement. For purposes of our Trust Agreement, if at the time of death of a Trustor such Trustor has made lifetime transfers of property to which an inclusion ratio of greater than zero would be applicable and for which the gift tax return due date has not expired (including extensions) and a return has not yet been filed, it shall be deemed that the generation slapping transfer exemption has been allocated to such transfers to the extent necessary and possible to exempt such transfers from Generation Skipping Transfer Tax. I " I t s. Unused Applicable Credit Equivalent The term "Unused Applicable Credit Equivalent' means that value of a Deceased Trustor's taxable estate determined without regard to the Marital Deduction that can be transferred at death without causing any federal estate tax liability because of: 1. Any available Applicable Credit Amount (Unified Credit), 2. The Credit for State Death Tax to the extent it does not increase the amount of death taxes payable to any state, 3. The Credit for Prior Transfers, 4. Allowable Exclusion or Exemptions from the Taxable Estate, and that is in excess of the net value of all property includable in the taxable estate of a Deceased Trustor that does not qualify for the marital deduction or any other deduction; whether that value passes outside of our Trust (by way of joint ( tenancy, life insurance contract, Beneficiary Designation, will or otherwise) or under other provisions of our Trust. Section 16. Special Needs Provisions a. Overall Limitation on Distribution It is our intention that the assets of our Trust Estate supplement but not supplant, impair or diminish any then existing forms of support or benefit which the beneficiary is receiving or becomes eligible to receive. For purposes of this Section, the tern "support" refers to food, clothing or shelter. The terms of our Trust Agreement shall be read and interpreted to prevent any action by our Trustee which would supplant,impair,diminish or otherwise interfere with,limit or reduce the beneficiary's receipt of, or eligibility for any form of government or private benefits. Any power of distribution (whether or not exercised), granted our Trustee pursuant to the terms of our Trust Agreement, that would result in the loss, diminishment or ineligibility for government or private benefits, is hereby revoked; and, only such powers as will not result in ineligibility for such benefits, or loss, diminishment or impairment, thereof, shall remain exercisable by our Trustee. t `- 15-11 l b. Special Needs For purposes of our Trust Agreement, the term "Special Needs" refers to supplemental, non-support expenditures from our Trust's assets that, pursuant to the other provisions of this Section, our Trustee is authorized to disburse, in our Trustee's sole and absolute discretion. Special Needs, subject to the general supplemental, non-support limitation, include, but are not limited to, medical, dental, diagnostic or therapeutic treatment, or nursing or home care services for which the beneficiary is not receiving government or private benefits, and is not eligible to receive such benefits. Special Needs also includes the differential between any treatment, service or care that the beneficiary is receiving from any government or private source and the level of treatment, service or care our Trustee deems appropriate for the beneficiary. Disbursements for education,travel (including travel by those our Trustee believes the companionship of which will benefit the beneficiary),entertainment devices or events and electronic devices are also to be considered Special Needs. C. Distribution of Income or Principal 1. Distributions for Special Needs Subject to the preceding provisions of this Section,that prohibit our Trustee from making any distribution which would supplant,impair or diminish government or private benefits,or cause the beneficiary to be ineligible for such benefits, as determined in our Trustee's j sole and absolute discretion, our Trustee may distribute such amounts of income or principal for the Special Needs of the beneficiary. Our Trustee may act arbitrarily and without regard to any statutes or other rules of law in refusing to disburse trust assets. No distributions may be made to the beneficiary. Any distributions made shall be made to the goods or services provider. 2. Accumulated Income Any income not distributed shall be accumulated and added to principal. 3. Resources of the Beneficiary Our Trustee, in exercising discretion under this Section, shall consider all income or resources available to the beneficiary. The beneficiary has no rights to any distributions under our Trust. 15-12 I 4. Treatment of Any Residence Held by Our Trust Our Trustee may charge the beneficiary rental on any residence owned by our Trust. Our Trustee must charge rent if the failure to do so would impair, diminish, or cause ineligibility for, any government or private benefits. 5. Rights of Creditors and Others Our Trust assets are not intended to be used for the support of the beneficiary, but are only intended to supplement, in our Trustee's sole and absolute discretion, resources, income or government or private assistance available to the beneficiary. No part of our Trust Estate,neither principal nor income,shall be subject to anticipation or assignment by the beneficiary, nor be subject to attachment by any creditor of the beneficiary, governmental agencies or any other individual or entity; including any who may have provided goods or services to the beneficiary. 6. Power to Terminate the Beneficiary's Share of Our Trust If our Trustee deems it necessary to terminate the beneficiary's t share of our Trust to avoid impairing or diminishing the beneficiary's receipt of government or private benefits, or becoming ineligible for such benefits, our Trustee, in our Trustee's sole and absolute discretion, shall terminate the beneficiary's share of our Trust. If our Trustee terminates the beneficiary's share of our Trust,the assets of the beneficiary's share of our Trust shall be held, administered and distributed pursuant to the following provisions of this Article as though the beneficiary had died. We request, but do not require, that the remainder beneficiaries consider the purposes of our Trust in expending the property they receive. 7. Distributions on Death of Beneficiary Unless provided otherwise under the provisions of preceding Articles, if such beneficiary should die while our Trustee still holds trust assets for such beneficiary's benefit, such beneficiary's share of our Trust shall lapse and our Trustee shall distribute the balance of the trust share to such beneficiary's then living descendants, per stirpes• 15-13 If such beneficiary has no then living descendants,our Trustee shall r` distribute such beneficiary's trust share to such beneficiary's siblings,per stirpes. If such beneficiary has no then living siblings, our Trustee shall distribute such beneficiary's trust share to our then living descendants, per stirpes. If we have no then living descendants, our Trustee shalt distribute the balance of the beneficiary's share of our Trust as provided in Article Twelve of our Trust Agreement. Subject to the other provisions of this Section, our Trustee may pay for the expenses of the beneficiary's last illness and funeral. We have executed our Trust Agreement on the date set forth on the first page of our Trust Agreement. I We certify that we understand our Trust Agreement and that it correctly states the terms and conditions under which our Trust Estate is to be held, managed and disposed of by our Trustee. We approve this revocable living trust in all particulars and request our Trustee to execute it Trustar : � 1 ROGER H. GRICE SALLY S. MICE Trustee _ ROGER H. GRICE SALLY S. MICE I I �— 15-14 I COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF DAUPHIN ) On this DF(', 1 11999 before me, a notary public, the undersigned officer, personally appeared ROGER H. GRICE and SALLY S. GRICE, Trustors and Trustees, known to me (or satisfactorily proven) to be the persons whose names are subscribed,to the within instrument and acknowledged that they executed the same for the purposes therein contained. I In witness whereof I hereunto set my hand and official seal. Notary Public Ncta;,al Seal Linda L.Fetterhott,Notary Public Derry Twp., Dauphin County My Commisslon Expires Nov.8,2003 l— 15-15 i Long Term Care Insurance } v� I Notification Letter Genworth" July 11, 2012 Financial ooa 00014 000014 Genworth Life from Genworth Life Insurance Company PO Box 40005 Lynchburg,VA 24506 Insured SALLY GRICE Policy numbe UCG0960735 Agent ico Customer se Crump Life Ins Services Inc 800 456.7766 4250 Crums Mill Rd Harrisburg, PA 17112.2889 M-Th:8:30-8M El F.9-8PM ET ESTATE OF MRS SALLY S GRICE 18 OAKW00D AVE genworth.co„i MECHANICSBURG PA 17055 0 Dear Estate of Mrs Sally S Grice, Our company regularly receives information from the Social Security Administration ("Social Security"),which is used to verify Social Security Numbers of our policyholders. In the most recent information received from Social Security,they informed us that the Social Security Number that w have listed for Mrs Sally S Grice has a classification of"deceased". ME I We extend our sincerest condolences to your family. Due to the death of the policyholder,we will be canceling the coverage for Nits Sally S Grice under Policy number UCG0960735 effective 06/26/2012. The deceased's estate is entitled to a refund of unearned premium. A check in the amount of$942.5 made payable to the Estate of Mrs Sally S Grice will be mailed shortly. If the information we received from Social Security is incorrect,please contact us to update your records and avoid any further confusion.We apologize for any inconvenience. If you have any questions,please call us toll-free at 800 456.7766.A customer service representative will be available to assist you Monday through Thursday 8:30 am to 8:00 pm eastern time and Friday 9:00 am to 8:00 pm eastern time. Sincerely, A " " 4 Deirdre J.Ibfaddox Director,Customer Service cc:llR ARTHUR S NORIiIEwICZ 49903 0710112009 GOOD.��/ 'GS". 7.d'y51S, 'nc. - -!UN SAic� - -- I , LEBANON 17042-128 l� U+'!3 I SAMARITAN 440 Oak Street HE \L- SYSTEM Lebanon, PA 17042 DATE - CHECKAMOUNT. 07/0312012 Five Hundred Eighty And 00/100 Dollars*"*""""*"**'_**"*-<«*«+«+*.+_+,_««.«_..« PAY TOTHE ORDER OF: ,SALLY GRICE SALLYGRICE c./b 18 OAKWOOD AVENUE MECHANICSBURG PA 17055 ,µy. i'OLL39L"m1:03L30L4221: 246L8211' I S� ► M&T Securities,Inc. Qa 285 Delaware Avenue,Suite 2000,Buffalo,NY 14202-1885 Sally Grice(Deceased) SEP FBO SALLY GRICE AZR148547 Beneficiary: Roger Grice 100% Date of Death: 0612612012 Description of Security Quantityin Price per share on: Shares 06/26/2012 WILIMGTON PRIME MMKT SELECT 90.72 $1.00 BERKSHIRE HATHAWAY INC.DEL CL B 150 High: $80.68 NEW(BRKB) Low: $78.91 Close: $80.68 HARTFORD GROWTH OPPORTUNITIES 1,064.993 High: $27.70 FUND (HGOAX) Low: $27.70 Close: $27.70 HARTFORD INTERNATIONAL(HNCAX) 1,882.906 High: $8.83 Low: $8.83 Close: $8.83 HARTFORD CAPITAL APPRECIATION , 1,781948 High: $30.17 FUND (ITHAX) Low: $30.17 Close:$30.17 HAR:I'FORD TOTAL RETURN BOND 1.604.586 High: $10.93 FUND (ITBAX) Low:$10.93 Close:$10.93 HARTFORD ADVISERS FUND CLASS A 1,049.513 High:$15.22 (ITTAX) LOW: $15.22 Close: $15.22 Investment and lmw&nc*products:•Are NOT Deposits•Am NOT FDIC4nsured Are NOT kwJred By Any Federal Govpnamt Agency.He"NO 88*Guarantee-May City Down In Value 8,01MM98"Moss and insurance Products am offered by M&T smsIM InM(MOMIMI FINRAISIPO),not bY M&T Bank. I "T Socu"tse,Inc.is""M@d 03 an 019011"a990t and acts nsuranco products may not be a,mijahis in W,states. (a as agent for Ittausere.Insurance PoIldes we obligations of the Insurers that Issue the policies, I WT Securities,Inc. 285 Delaware Avenue,Suite 2000,Buffalo,NY 14202-?885 HARTFORD DIVIDEND AND GROWTH 610996 High:$19.38 FUND CLASS A (IHGIX) Low: $19.38 Close: $19.38 THE HARTFORD INFLATION PLUS 1,256.040 High: $12.36 FUND (HIPAX) Low:$12.36 Close: $12.36 We have received the information presented above from sources,which we believe to be accurate. However, we do not guarantee their accuracy. The stock price per share on valuation date is the closing price on that date. The mutual fund price per share is the lowlnav price on that date. Previous business day price is used if DOD falls on a weekend or holiday. Please be aware that if the client held an annuity position at the time of death then ou must contact the carrier directly to receive a valuation. y Please contact Client Solutions with any further questions, or if we may be of further assistance to you at 1-800-724-7788,Option#1. Thank you. Sincerely, I � Brandon Miller Brokerage Operations Specialist M&T Securities, Inc. i t i Investment and Insurance Products:.Are NOT Deposits•Are NOT FDIC-Insured Are NOT insured&y Any Fadamai Govarnmaffi Agency.Have NO 6argc Guarantee•Ma Go Qaan in Value se [ Brokerage ssrOws and insurance products are catered try MST Securities,Inc.(member FINRA/aIPC),not by MAY Bank. MST S000 098.Inc,is laceroed as an Insurance agent and acts as agent for Insurers.Insurance Policies are obligations al the Insurers that Issue the po[lotss. Insurance products may not be avallable in all slates, t � EfE � _ \\z ) a ƒ E k } §2/\ [2// \ \ » a §(E C E /®» §t j / p , ' ) \ ■ 2 § � d \ ( \ � I § ( A r■ » . 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U eT*, 285 Delaware Avenue,Suite 2000,Buffalo,NY 14202-1885 Q) Sally Grice(Deceased) IRA FBO SALLY GRICE ROLLOVER ACCOUNTS kZTk ILIS7*06 Beneficiary:Roger Grice 100% Date of Death: 06/26/2012 Description of Security Quantity in Price per share on: Shares 06/26/2012 WILIMGTON PRIME MMKT - 299.50 $1.00 HARTFORD GROWTH OPPORTUNITIES 1,005.444 High: $27.70 FUND (HGOAX) Low:$27,70 Close:$27.70 THE HARTFORD INTL SMALL 779.844 High: $11.52 COMPANY FUND(HNSAX) Low: $11.52 Close: $11.52 HARTFORD CAPITAL APPRECIATION 519,778 High: $30.17 FUND(ITHAX) Low: $30.17 Close: $30.17 HARTFORD DIVIDEND AND GROWTH 21.275 High.$19.38 FUND CLASS A(IHGIX) Low! $19.38 We have received the information presented above from sources, which we believe to be accurate. However, we do not guarantee their accuracy. The stock price per share on valuation date is the closing Price On that ddtc. The MUUW fund price per share is the low/nav price on that date.Previous business day price is used if DOD falls on a weekend or holiday, I lwaslmonl and Insurance Products:.Am NOT Deposit*•Are NOT Foic-Insured more mant an Are ad 5 El�-NOT�Ilallld By AlFFederal GOvOrruslem Agency•Haus No Bank Guanmues.May Go D",In Val" Smkorap.services and'mamm"Produce M seems bY M&T SOmfilles,Inc.(member FWAAMIPC),not by MST Bank. MST Securities.1=to licensed as an Insurance agent and acts As agent for Insurers.Insurance policies we obligations of the insurers that issue the policies. Insurance Products may not be avallable in all status. T M&T Securities Inc. 285 Delaware Avenue,Suite 2000,Buffalo,NY 14202-1885 Please be aware that if the client held an annuity position at the time of death then you must contact the carrier directly to receive a valuation. Please contact Client Solutions with any further questions, or if we may be of further assistance to you at 1-800-724-7788,Option#1. Thank you. Sincerely, Brandon Miller Brokerage Operations Specialist M&T Securities, Inc. l I i I Investment and Insurance Products:•Are NOT Deposlls•Are NOT FDIC•Insumd Are NOT Insured By Any Fedsml Government Agency•Have NO Bank Guarenbe•May Go Down In Value Brokerage services and Insurance Products are ogemd by M&T Seanges.Inc.(member FINRAISIPO),not by M&T Bank. M&T Seeumles,Inc.is licensed as an Insurance agent and acts as agent for Insurem.Insurance policies are obligations of the inewam that Issue the policies. Insurance products may not to available in all states. N y _ m n Q �iD C7 W K 0 > C' GDvD, x o > yew CD D • � z T' ea in a D a N � a e b sq�� ay N _ AOC7� O1 w 9 9tpq N lb i5 om oN Oc 3 N z N c o y a a n ' ' z> to K'u a $h 9 K ' an m a � - - amN � `r• T e £ - _ _- E E =i g \ � � cz ( d K o a k } § . � j -f\ k rb k � \ \ \ § F5 \ I !§ }i ■ a ! 041o,� - Im ; • � § ; ; ƒ . . % | # ! ! - � ! � - ' E (■ ! | \ i[ J $ ¥ _ E ! ! E ( - : 2 !$ % \ ( ) ( 2 ■ § ! ! _ I o y a S. S. 1 vr o c o ^s m n m o v < ? 5' mF; °S G •O}� m N m rn '., N .� E " rF n � � � g o o iID di OF Pp3 _ F. -2. ° N Q lG G tOi� O N a O ymj G 6 ° 6 S 00 A N i m n 5D m a_ t_ m O to _O K w C.y n O a �' ,^ E v 5 O O m•e a ° N g E ^ ° b b 3 n m w N ^ 4 N p p q ° � c o ° Nm acm °' F mu. 3. 9M « g m m 6• n a m a BE °• m � ° D a � O O O O 4 C m �GP 6 G J, b S S A Ot C Imll N C l C C N 9 d P N N S G < .m.. •O N Y O m R [al O C O O O^t< 2 O P a C n � O. •� ry t0 fD c°Y � m N C O d 6 d n C� ° d (O A c � '°• � c � m m a 3 g E c d � � w w e �•G a � �m � m � � a m�, c� c � � N N o O o O 'o' -° d d > > O d ^T n c ° m t0 •n p o C C � O A J V � � ° A .� m cC N •O n idil a ° m 0 o m o a � cam.•a o m c o m � a a m . n N $ » O m y C ❑ d O a d m t° §F2 d N S T- S N•"�C1 d n d C P H ry o n O N (G P N y 200 o u o w m •4 w �o 0 D o m D m n 'o' n '-' y. c y <O C � -!<'- S u ^ 2 G O c m n `< a C o n. �i n S'_+ `.'c r d c d A o A a c. L 0 0 C ai o c 0 m a o u--;, 9 N n W ` Im a s = ? F � � N c m a � m S o � 9 °-•; 3 n 3' 3 a c' fd.. m V IN n o N •c m m m °• o' =•c m n o, vi H ' w R d � 3 m .�, o n c = 3 -cn' n n n G ° m n m d arm fl m ^, �!o n m g 0 � y N V `� O�0 p d N N =Ip � m i N � p u°i •d^ R 0 � .0., j [[[��,�OTTTY{II n f1 d d p_ O d m O. NO_ n O S O n d F O m [a l2 N R 6 S d c o n N N A O IC tCO m 3 t0 G C a. 1:0 m vdi 4 S n 3 y m O m m _ $ g cn v. p p $ c 3 � n my N m rs m o m •n �P'C° o °3' tl y N N ] r=.r m d N V1 ^ m C• fQ ii (m'I N N n° o• m m � � '^ 5 T � d n m nN � m � d nom ° o = c m O O N N N ry P C Q. Z' n N m Y r � � CD V N N _ G A Ln C, O 3 m y 7 n 9 �G 23 o � O � 3 = O H Er SZ O' J2 ZZ ai` O IT IT N 2 0 O ? A A a 9 C � O Q m Z 6 1O m < 2 m A D d 1p m CS N = a= Y --I a2 ti O go a No D c vmi e L. b _a0 N SIM F3 G .d. O � � � rn0C Ncmi ,emir 'aO m a j CT 9 y c V a n o a N K O O C d O m H O Z K p T C m m z 9 n y a N p m I N � cl O N a a c m a ~O O 7 h ° G � M O A 3 $ o m a a w of N- o zQ > R R 4 � � d N NyT ^ . 60 . q C H m mn a N N �s vdi ate m w O O O O O pO pO �O e_ v 0 N n' y _ O • • • • • � � 5 O0 d c alt :O mNm C� _ yC d d C N 'J{' TIN L7 w 09_ CO dl Dp = vOi O JdN© m >' O S S a ^ T T^3 T K .A ,V, ID q Q O l0 d ' 01 N O y N El N O (D (C Q d N d f� 0 9 G d d N W W d O d R m O p 9 2 M a - O. N O O R s y y N S O y .°.. .°. $ m.d.. m 0 mz S. M n �� � 0 ea -3 G �•<m K o•c o IP m �' m o �, n of 3 mad d n N E _ COO f° d Z eR Z c1 Z o C d m e d N< v c n o d � � •N �cFo f D .c. N O A y F O r' � � y rs d c. o d m la C �_.�. O'^ ^ 3 0' .o. H m• N C _ c �, 0.3 C d 2 a n m m (�1 N O O m O ry y d �d 1^ A � P0 i 1 0.1 O O O p W O C ' O ti E T• pN 1N-A m C ICI ci, 8 d o _`<: = 0' n e o n 3 �°d n g QO O1 S S• , d H o' m u odi y 'O^• n a `w N d 9 3 c c Q F y x00 y n9 d m 0 Q� N S Z 'Of O d N z �+ d� m � r• A Z m 3 w 3 n 3 •+ °' �+ c m m ✓ m g n N [0 Q A O N x- ' fO s ° �G, o �, O 0 91 LF x c S�Q 23 CD m S m a n R \ ne 3 C p d d N m fD f0 �9 \ Oz NF I= F, o In F O Z• P. l0 m c L 4J � ,Y o? m d r M O ^I N O O H O n d O N m m o S � � m �° °c F � rB o �J d o 01 fp C1 ^ _ = ?a o 0 3 m co R b T ^ d ^ y C = J •'J � i30 � N Zi vi 9 d d H O G �^p n 1 m an d 2F = O O O_ O. O t0 tfl9 _ ` 6 �i3 l7 p O O O 9 n O Ff y d ry 'ry c N m cn o d c $ _ } � | 9 0 ) ) 2 ( . ID\ ER CL So� \ \ / � ¥} E # ( » Ej 7 ( \ /\ 0 \ \} o ! I . «\ ! : . � _ � ! ; § � _ & \ ( 2E ! \ \ \ \ { - - - 1�,NS111YyECA Administrative Office: ® LIFE INSURANCE COMPANY C kn�jU w 4333 Edgewood Road NE r Cedar Rapids,1A 52499 �_I o www.trancon,nricaannUj ec rn November 28, 2012 Roger Grice C/O Amy Moya 5011 Locust Lane Harrisburg PA 17109 it RE: Aanuity Numbers) 02CBT115597 Dear Roger Grice: We have received your request regarding this annuity policy. Upon the death of Sally Grice on 06/26/2012, Roger Grice, as beneficiary, made claim on the above listed annuity. Mr. Grice chose to continue the annuity as Sally Gricets spouse. As such, the contract is currently reflecting Roger Grice as sole owner and annuitant . This account is held as a fixed, individual retirement account ( "IRA,,) . When Roger Grice made claim, he renamed one primary beneficiary, David J Grice. He did not name a contingent beneficiary. The current value of this annuity as of 11/28/2012 is $32, 119 .25 . The date of death value as of 06/26/2012 was $31, 460. 61. If you have questions, please contact your financial professional or call us at 1-800-553-5957 Monday through Thursday between 7 : 00 a.m. and 5 : 30 p.m. and Friday between 7 : 00 a.m. and 4 :30 p.m. Central time. We appreciate your business . Sincerely, Administrative Services Claims KLS an AEGON company 'W 'Il wells Farco e0�k N.A. 1460730 4�,0 Modtgo'mcEy SC San F51UMS46,C,rl 4104 66 156 ' June 26,2012 `- Policy No. ALU 17t 7 1 '• 087.97 - PAY: T-� er 5;ven Thousand EtghtY,Seven�abcBT100"Dollars*** To THE Roci( r "H &. 5'al ly S=Gr--ice Rlt bttl 12/ll /1999 o Ex anEao 1 .8 D3kwood Avenue:,::;- Me< tanicsburg, PA 170-5-5-4743 V lI 11:1 OT PRESENTED WTIWN ONR.HIJHDRStt ' At D EIG ITY`DAYS OF THE QATE^f}F 15SUE f - "(1L460730"N 1:053 i0i561,: 2079900137316iin - I _ METRO BANK 3801 Paxton Street 888.937.0004 Harrisburg, PA 17111 mymetrobank.com 11/18/12 Susan E. Lederer Law Offices 5011 Locust Lane Harrisburg, PA 17109 RE: Estate of: Sally S. Grice Tax Identification Number: 122-28-8861 Date of Death: June 26, 2012 To Whom It May Concern: This letter is in reference to decedent account information you requested for the individual listed above. We are able to provide the following: Account Type:CK Account Number: 82008566 Date Opened: 01/28/1999 NJ a Primary Owner: Roger H. Grice Secondary Owner: Sally S. Grice Date of Death Balance: $7,301.40 Account Type: CK Account Number: 82008632 Ni n Date Opened: 02/0311999 /1 Primary Owner: Roger H. Grice Secondary Owner: Sally S. Grice Date of Death Balance: $4,601.88 Account Type:SV Account Number: 616032248 Date Opened: 01/28/1999 Primary Owner: Roger H. Grice Secondary Owner: Sally S. Grice Date of Death Balance: $32,892.12 METRO BANK Harrisburg,g, PA 17111 mym t obank.com ✓Account Type:SV Account Number: 480004717 Date Opened: 01/28/1999 Primary Owner: Roger H. Grice Secondary Owner: Sally S. Grice Date of Death Balance: $21,838.95 Please feel free to contact me at (717) 412-6127 if I may be of further assistance. Sincerely, Jennifer Jacobs Research Associate Metro Bank I i i I r O Metro Bank 3841 Paxton 56eet Harrisburg PA 17 BANK1.888-93bnp�miit-1418 >11748 7672186 001 052140 ROGER H GRICE TRUSTEE SALLY S GRICE TRUSTEE ROGER OR SALLY GRICE REV LIVING TRUST 18 OAKWOOD AVE AECHANICSBURG PA 17055 We're here 7 days a week,24 hours a day at 1.888.937-0004. $NOR= t PE I`TEME T;w. ,.`VIW S 161`6 32248" W [,prS Moslem a-Isactions By Date D :e Descri tion Debit Credit Balance - i. 2 9q$.0 mow' It to est Summary �. N aa„ F !e ; Summary ota Overdraft Fees Year to Date $0.00 $ R 1 .. ,, oW Returned Item Fees Year to Date Fc r your convenience,a summary of Overdraft and returned Item fees appears on your monthly statement. Please note that the overdraft fee si inrrieiry includes non-sufficient funds fees,uncollected funds fees and unavailable funds fees. The summary does not reflect refunded or waived items credited to your account. r P r y Anyone,the personal payment feature within Metro Online Banking,is now popmoneya--bringing you even more features and a more AMAZING experience! Personalize gift payments with e-greetings,set up future-dated and recurring payments,import contacts from popular e-mail services and more.To use Popmoney,click the Popmonsy S tat:,in Metro Online Banking.Not enrolled in Online Banking?Visit mymetrobank.com and sign up today! Metro Bank's Personal and Small Business Visas Credit Cards have a variety of online features that make managing credit card accounts easy! Set up one-time or recurring payments,view account statements and set up e-mail alerts for transactions and statement availability•all with a click. It's secure,convenient and FREEI Don't have a Metro Bank Visa®Credit Card?To apply,visit your nearest Metro Bank store,call 600196.1015 or visit mymetrobank.com. 31 Cycle Pane l of 2 ,. Mt E T RO 380 P Bal axton Street arrisburg PA BANK 1'888-937-0004 7111-1418 mymetrobank.corn >13332 7673186 001 092140 ROGER H GRICE TRUSTEE SALLY S GRICE TRUSTEE ROGER OR SALLY GRICE REV LIVING TRUST '18 OAKWOOD AVE MECHANICSBURG PA 17055 I I Well here 7 days a week,24 hours a day at 1-888-937.}ott s o ��SA 48(1004 �ste np µ.by IY1 p I . Transactions By Date Date Desert tion —t 1 Debit Credit Balance ' ix".,. 07/31/12 INTEREST PAYMENT $3.72 $21,947.45 Interest Summary t ;zV ? Fees Summary f^t?o L Total Overdraft Fees Year i . . $0.00 + Total Returned Item F ()Ao $$ $0.00 Far your""venienge,a summary of overdraft and returned item tees a Rpaala on fund fees.ry he s statement. Pieria note that the ovardra r fee summary includes non-sufficient funds fees,uncollected funds fees and unavailable funds teas. The summary does not reflect refunded or waived items credited to your account. I � m m m I 31 Cycle parvn 1 ^f A MMOBank s d v�G 2-� ,� i a� 499 Mitchell Road,Millsboro,DE 19966 Adjustment Services Phone 888-502-4349 F ax (302)934-2955 Susan E. Lederer, Law Offices 3anuarr22,2013 5011 Locust Lane Harrisburg,PA 17109 Re: Estate of Sally Grice Social Security- 122-20-8861 Date of Death:June 26 2012 Dear Sir or Madam: Per your inquiry on November 6,2012, please be advised that at the time of death,the above named decedent had on deposit with this bank the following: 1 TypeofAccount Checking Account Account Number 98032119 Ownership(Names qn Roger H. Grice(Grantor) Sally S. Grice(Grantor) Opening Date 0310411997 Balance on Date of Death $42,132.16 Acamedlnterest $ 20 Total - - —-- - -- ------------ $42,132.36 '"'----"-" 2. Type ofAccount Savings Account Account Number 15004218039144 Ownership(Names ofi Roger K Grice(Gramor) Sally S. Grice(Grantor) Opening Date 1112512008 Balance on Date ofDeath $11,180.08 Accruedlnterest $ .17 Total ---------- ------ -- $11,180.15 - -----....----- - -- Ma Securities,Inc. 285 Delaware Avenue,Suite 2000,Buffato,NY 14242-1885 �. January 16,2013 Sall Grice(Deceased) ) &Roger Grice TTEES Roger and Sally Grice Living Trust U/A 12/11/1999 AZD294239 Date of Death: 06/2612012 Description of Security Quantity in Price per share on: Shares 06/2612012 WILIMGTON PRIME MMKT SELECT 15,040 $1.00 HARTFORD GROWTH OPPORTUNITIES 338.821 High:$27.10 # FUND (HGOAX) Low: $27.70 Close: $27.70 HARTFORD CAPITAL APPRECIATION 262.346 High: $30.17 FUND (ITHAX) Low: $30.17 Close.,$30.17 HARTFORD TOTAL RETURN BOND 780.388 High: $10.93 FUND (ITBAX) Low:$10.93 . Close: S10.93 HARTFORD DIVIDEND AND GROWTH .0349 High:$19.38 FUND CLASS A(IHGIX) Low: $19.38 Close: $19.38 THE HARTFORD INFLATION PLUS 2,428.536 High:$12.36 FUND (HIPAX) Low: $12.36 Close:$12.36 I I ; i Investment and Insere1149 Prodeots: Are NOT Deposits•Are NOT Fcto.hwr'ed Are NOT Axvwed BY Any Faders!Gpeernmsnt Agancy•Have NO Bank Guamntes May Go Dow in value ! "maorage services and hreuranre products ere offered by M&T 8swratss,Ino,(member FINBA5IPC),not by M&T BpnIG insu seeunsea,Inn,u y not a as an insurance agent and Sots as agent for insurers.Insimmos policies are aWigatlmq of the Insurers get Issue the policies. Insarenrs producW may not be evasable in all stales. M&T Securities,Inc. 285 Delaware Avenue,Suite 2000,Buffalo,NY 14202-5055 - - We have received the infarination presented above from sources,which we believe to be accurate, However, we do not guarantee their accuracy. The stock price per share on valuation date is the closing price on that date. The mutual fund price per share is the Iawlnav price on that date.Previous business day price is used if DOD falls on a weekend or holiday. Please be aware that if the client held an annuity must contact the carrier directly to receive a valuation ttton at the Erne of death then you Please contact Client Solutions with any further questions, or if we may be of further assistance to you at 1-800-7247788,Option#1. Thank you. Sincerely, � I Brandon Miller Brokerage Operations Specialist M&T Securities,Inc. I + i � 1 I ` i i If i Investment and Insurance Products;-Are NOT Deposits•Ara NOT FDIC-Insured Are NOT Insured By Any Federal Geaanument Ageney•Have NO Smlh Guarantee May Go Domvn in Value c erMerage se<wcas and uraurad;o products era agamd by MGT ttecumlea,Inc,tmamber FWFAMI t MGT Seourittes,Inc,Is licensed as an Insured,,agent and acre as pC1-not try MGT Bank Insuracc*products may not be evallsbia In all mos, "nt tar Insurers.Inaunme9 pnllCles era ObllgallOns Of the Insurers that Issue N pO6elat. d a N e a o rt o" a C V02 N m C > to- 6 � wsi 4 FlF• !7 C LTJ D Ell O mZ ply Z�y?+QO a Pn cnO� A fD �o tz = � aatriz v I >= V �t- o K R7 [s] N s W C7 N I.T O. VI j n a w N mrn — N N v N O � O m cn 5' N m a a d C 3 Rc o � N W m o p 4 Z O C N n o o m 3 ii vfn K� Oq 9 w o m m T a 5• a 5 I vO nc� = H m 3.9 c ' 3 w g•a �n Aa C S a.� Z.A A C R' . �. CD �2 � dni c� d 3 K rm d A s _ a a 40 m -M o A N o C W h d zt 26 'o' o N C a m O ° 0 (n o. N ZA p o d N m N O � o o s d a C� m N �M r U N U S ! 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OC O.Z.I <q� n o D $•1y v>.D-yy DA-12> .. ; pma-1 IDn�9m ^° OC y D 2A3T°) ? � ' @=iioy�ooivmO.ag' °�'`�7oiNo•m � y op o '°coam jai % o� Y 7o mi x m�A��, caN a m°m, $n vA�kaO g:ye3 o : oa � �c<, 228 o i i Y _a y am'°� °S A czi a W- A p z2 � i 02 VvAH i z i$ z oc=n i�G o g a n =mA==asp"�� °=8m £�z amaga - o > n z F a s x z OZO lit xoi ZV-z rtt_ ]1 ZS Yta �p02/pp2 ' E*TRADE E.TRADE securities LLc FINANCIAL° PO Box 484 Jersey City, NJ 07303-0484 tel1-800-ETRADE-1 1 www.etrade.corn Member FlNRA/SIPC November 15,2012 Law Offices of Susan E.Lederer Attention:Amy M.Moya 5011 Locust Lane Harrisburg,PA.17109 Re: Estate of Sally S.Grice Roger&Sally Grice Living Trust UAD 12/11/1999/Account Number XXXX-0123 Date of Death Valuation as of June 26,2012(Tuesday) Dear Ms.Moya, We would like to take this opportunity to provide the date of death value'for the above noted trust account of Roger&Sally Grice,as of June 26,2012. Trust Account ending in 0123 "This is not a tax document—data provided for informational purposes only.Average price calculated usin the h- h2 and/ow values on lune 26,2012 Tuesda Average Market Quand Price Value Assets 06/26/2012 06 26/2012 750 BERKSfi1RE HATHAWAY INC.CLASS B(BRKB $81.115 $60,836.25 100 MICROSOF'i'CORPORATION CMSFrj $30.105 $3,010.50 In addition to the securities listed above, this account had a cash balance in the amount of i $35,534.61 as of the date of death, in closing, we hope you find this information useful. E*TRADE Securities LLC is committed to providing quality customer service. Should you have any further questions, please contact a Financial Service Associate at 1-800-387-2331,twenty-four hours a day,seven clays a week. Sincerely, 2on 0=pDndenc stu Specialist E*TRADE Securi 'es LLC • � �� � ��2�?r`w� ���5- �4.�1- /dam-` DEED This indenture,made the 2eday of� in the year of our Lord one thousand nine hundred and ninety-nine(1999), Between Roger H.Grice and Sally S.Grice,husband and wife,of Cumberland County, Pennsylvania,Grantors and z is . �Roger H.Grice and Sally S. Grice,Trustees,or their successors in trust,under the C-M Roger H. Grice and Sally S. Grice Living Trust dated December 11, 1999, , o and any amendments thereto, Grantees ' Witnesseth,that the Grantors,for and in consideration of the sum of One and r < No/100 ($1.00)Dollars,lawful money of the United States of America,unto them well s -� and truly paid by the Grantees at or before the sealing and delivery hereof the receipt whereof is hereby acknowledged,have granted,bargained and sold,released and confirmed, and by these presents do grant,bargain and sell,release and confirm unto the Grantees, their successors and assigns. ALL THAT CERTAIN lot of ground situate in Upper Allen Township, Cumberland County,Commonwealth of Pennsylvania,more particularly bounded and described as follows,to wit . BEGINNING at a point in the eastern line of Oakwood Avenue(40 feet wide), which said point is in the division line between Lot Nos. 16 and 17 on the hereinafter mentioned Plan of Lots; thence along the division line between Lot Nos. 16 and 17, North 62 degrees 36 minutes East,on hundred forty(140)feet to a point;thence South 27 degrees 24 minutes East,a distance of one hundred thirty-six and thirty-four one- hundredths (136.34)feet to a point;thence South 79 degrees,03 minutes West„ a distance of one hundred forty-five and ninety-eight one-hundredths(145.98)feet to a point in the eastern line of Oakwood Avenue,aforementioned;thence along the eastern line of Oakwood Avenue,North 27 degrees 24 minutes West, a distance of ninety-five (95) feet to a point in the division line between Lot Nos. 16 and 17,aforementioned,at the place of BEGINNING. . BEING Lot,N-6.4 6,Block"E,"in certain Plan of Lots known as Webercroft, which said Plan is recorded in the Cumberland County Recor'der's Office in Plan Book No. 16, at Page 9.,: I Box 215 PAGE �52 BEING the same premises which Paul T. Shearer and Violena M. Shearer, husband and wife,by Deed dated January 14, 1966, and recorded January 25, 1966,in Deed Book W-21,Page 367,in the Office of the Recorder of Deeds in and for Cumberland County,Pennsylvania, granted and conveyed unto Roger H. Grice and Sally S. Grice,the Grantors herein. UNDER AND SUBJECT to all restrictions;easements,covenants, conditions and agreements of record. TOGETHER with all and singular the buildings and improvements,ways,streets, alleys,passages,waters,water-courses,rights,liberties,privileges,hereditaments and appurtenances,whatsoever unto the hereby granted premises belonging,or in any wise appertaining, and the reversions and remainders,rents, issues and profits thereof; and all the estate, right,title interest,property,claim and demand whatsoever of them,the Grantors,as well at law as in equity,of,in and to the same. TO HAVE AND TO HOLD the said lot or piece of ground above described,with i the messuage or tenement thereon erected,hereditaments and premises hereby granted, or mentioned and intended so to be,with the appurtenances,unto the Grantees,their successors and assigns,to and for the only proper use and behoof of the Grantees,their successors and assigns,forever. AND the Grantors,for themselves,their heirs,personal representatives and assigns, do covenant,promise and agree,to and with the Grantees,their successors and assigns,by these presents,that they,the Grantors,their heirs,personal representatives and assigns, all and singular the hereditaments and premises hereby granted or mentioned ! and intended so to be,with the appurtenances,unto the Grantees,their successors and assigns, against them,the Grantors,their heirs,personal representatives and assigns, and against all and every person and persons whomsoever lawfully claiming or to claim the same or any part thereof,by,from or under him,her,them or any of them,shall and will, Subject as aforesaid,WARRANT and forever DEFEND. I In witness whereof the Grantors have hereunto set their hands and seals. Dated the day and year first above written Sealed and Delivered (. in the Presence of: Roger H. Grice Sally 5 'ce — R-0i M PACE f Certificate of Residence I hereby certify that the precise residence of the Grantees herein is as follows: c% Roger H. Grice and Sally S. Grice, Trustees 18 Oakwood Avenue, Mechanicsburg,PA 17055 Attorney for Grantees Acknowledgement COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN g : ss On this /L-3/— 7 before me, a Notary Public in and for the Commonwealth of Pennsylvania,the undersigned officer,personally appeared Roger H. Grice and Sally S. Grice,husband and wife,known to me (or satisfactorily proven)to be the persons whose names are subscribed to the within instrument and acknowledged that they executed the same for the purposes therein contained WHEREOF, SS WITNE I hereunto set my hand and official seal. . ,, ,•: ` Notary Public ands�F�seal COMMONWEALTH OF PENNSYLVANIA ) ^^v �sstwPa, ,� sa ooa COUNTY OF CUMBERLAND )ss: RECORDED in the O cc of the Recorder of Deeds in and for Cumberland County in Record Book page =rj Z- WITNESS my hand and official seal this\ day of '^ Ooa n I 3g Vi RECORDER io vaawvvv.r>,vvauc, rvl.ccnamcsourg,-'-11 t iv:)D ! trroperWy 5namcom Page i Of 1 IIIPrepared by ProPertyShark.coe on 21.3.2013 _ YA Shaik.com 18 Oakwood Avenue, Mechanicsburg, PA 17055 Overview .._..___ __.. .__....... . __.._._._.._. Free registration also gives you property 180akaoodAverlue, Pna;el ID 42-2 5 4 03 0102. access to. Add.. Mechanicsburg,PA 17055 Scrod Cando Borough-5th Last SNe Date jtegisterN.I Code ward ✓Ownership data Last Sale Free VepiswrN.1 ✓Property demanders Cwrentr r oaftegiaterN.I -✓Property smM history ✓C,matrucion Infoe = and marry more. Land Register now for immediate acmes! j Acreage .35 PropMy Residerialwlth U.eeede ReddeMN i Family. tYPa Su!kings Zoning R2 ��•,t . . a i t Building w ar✓ Y.arbulh less Setlroern. 4 Room. 7 Bathrooms '2 Market Value 3 Taxsa Tax Year 2012 Total Markd Val.. 3243AW Iaad Val.. $53,100 Propedy Tax $3,30333 ImpmvsmemVNls 5190$Op apart awlletle ' I Neighbor_ _. . 20akwnotl AVe i 1e Cakaood A. 26 Os�odl A" 3S Oekwpm A. 42 Oakwood AVa 48 Cakwodr Ave 48 CakwoW Aw Who is the owner of 18 Oakwood Avenue,Mechanicsburg,PA 17055?How,much did they pay for it?Is the property in foreclosure?Create a FREE.BASIC ACCOUNT and discover all of this and MOM. I i I I i I I I http://www.propertyshark.com/mason/Property/107832976/18-Oakwood-Ave-Mechanicsb... 3/21/2013 I I - i SERIES �Ig-- +1 [N;EREST LASES 30 YEARS _ FRDMJSSUE 6A?£Of '� = 0$R 26 .9'974 04 2004f� �20D k'H GRIGE bR --SALLY S GRICE CO TR OF THE GRICE LIV w TR DTD 12 -11 99;:. - I 1$ 4lCWDtMD AVE C _ ME,��jAKIC58UR6, Pp I7055- _ 'i.. LfEi`EkPEll IN'[ERESF. $ r+3 n ., UI T p b3 p 3 p fl H 00414104119150 yip '- s� i4000m.3c)6iru' — zrerFreESrcrASES:o-reA�_ _ r-�LOn,rssueairc ox - 0, -M 04:4 _ c — �"�– � �1•Q�1I913� : �-�` ^t�TC1Cr�i��{I�s���- � �� " _ I c lS N fD IN -' O h iCL i O 'ISIS W o • .0 3 ni m x' � aaa. 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Pf1 Cumberland County Courthouse One Courthouse Square Carlisle,PA 17013 i RE: Trust Estate of Sally Grice SSN: 122-20-8861 Date of Death: June 26,2012 File Number: Not yet assigned To Whom It May Concern: Enclosed for filing with your office please find two(2) completed Forms REV-1500 with the i following attachments: i • Date of death valuations; j • Copy of the Roger H. Grice and Sally S. Grice Living Trust • Copy of the First Amendment to the Roger H. Grice and Sally S. Grice Living Trust; • Copy of the Second Amendment to the Roger H. Grice and Sally S. Grice Living Trust; and, • Check made payable to Register of Wills in the amount of$15.00 for filing costs. One(1) additional photocopy of the front-page of the completed REV-1500 form has been provided. Please time/date stamp these copies as received and return them to me in the envelope provided. If there are any questions or further requirements regarding this return, please do not hesitate to contact me. Very truly yours, � I Amy M. Maya Enclosures I I I i 5011 Locust Lane • Harrisburg,PA 17109 • Phone 717.652.7323 Fax 717.652.7340 • susan @ledererlaw.com www.ledererlaw.com '4M RECORDED OFFICE OF REGISTER OF WILLS o� s i7013MR25 PA 1227 „o a:ou3 CLERK 0 a ORPHANS' COURT CUMBERLAND CO., PA 6a �� o I y od. c O � Y Q n J Cc w O small=� 0^ `3 0 C S y m E C3 nn E ° cr u' ru C3 ° �.� 0 0 ° I-