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HomeMy WebLinkAbout02-0761PETITION FOR PROBATE and GRANT OF ~L/E~ TTERS Estate of ~ ~e---r c~ ~ ~ rr ~ -~-, r ~ No. ~' "V~ ~ ~ ~~ also known as To: Register of Wills for the Deceased. County of ~ ww~-e~1 c.~.~,~ in the Social Security No. ~'3'¢~- Zlo -7,.7Zd Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut:~+- named in the last will of the above decedent, dated 23 ©~tc~ , 195 and codicil(s) dated (state relevant circumstances, e.g. renunciation, death of e:Kecntor, etc.) Decendent was domiciled at death in h_ e v~ last famil or rincipal resi( ~~ _ r-, ~\~\~ ~a teal ~, Pennsylvania, with ~.- (list street, number adfi muncipality) then of ale, Nov 2 CGY`3 , at v- ' ~ 'C ~ c c+r Except as f lows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered fox probate; was not the victim of a ]tilling and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: $ i ~.~ 4 O WHEREFORE, petitioner(s) respectfully request(s) the ~robate of the last will and codicil(s) presented herewith and the grant of letters "~'~'~ ~~ Qom- y (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. v ;; ;, ~.. b < o ` ~ ~~ ~~ ~ c ; ~ ~ ~a ~~ ~ o c on OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PEN}}~~SYLVANIA ~ ss COUNTY OF t~~~,~-aan.~o~ The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the Knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed ~- ~ before me this 21st day of ~ ~ a ~ ~ 0 Donna M. Utto, J_Gt Register ~ ~~ ~3-ice P10.ll 2002-7h1 Estate of Gloria A Hugrnnanick ,Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW August 21st X92002 , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated 10/23rd/1995 described therein be admitted to probate and filed of record as the last will of Gloria A.Hughmanick and Letters Testamentary are hereby granted to Ronald N. Hughrnanick DOIIna M.OttO 1St ~~R ter of ills ~ft FEES Probate, Letters, Etc.......... ~ 50.00 Short Certlficates(2) .......... ~ 6.00 ATTORNEY (Sup. Cc. LD. No.) Renunciation ................ $ x-Pages (11) ~ 33.00 ADDRESS JCP TOTAL ~ 5.00 Filed August , 21st ~QO~ ... $ ,94.00 . PHONE CALL EXECUTOR AT 737-8948 ON 8/21/2002 IU~.Bns NFV'a: K6 This is to certifi' that the information here given is correcdjr copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the Stare Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. ,~ Fee for this certificate, X2.00 ~ 789026 No. HIOS ', aJ He• ZBT TPEIPRINT IN RYANENL LACK INK ~} Coca egistrar Date COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VITAL RECORDS CERTIFICATE OF DEATH S M1E snF NUMBEA NAME OF DECEDENT I, ~rv Mp.ne _.IVI --~--~_T-~-ri•~~~i$~~RR --~~ J SE%_~~ -~v SI.CUL SECURITY NUMBER DAiE OF OEATN.MCnn. DaY. 'darl ~ ,. Gloria Ann Hughmanick ]. Female ,. 534 - 26 - 2720 .. November 23, 2001 _ AGE ILaL R+moayl UNDER I YEAq Ur10ER I DAY DATE OF BIRTH --BWTHPIACf C.ry and PLACE OF DEATH.fnn n r`- I.u.sm•aner Wel `_ -- - --- MoMM . Data Hours . Minty M rrn OaY 4erl iWa a YCreyn l;ounovl ~ OTHER'. HOSPITAL Dec o 5 , + 29 Day ton, WA 71 yr, Irpalreru l~ ER/gApsnera i~ OOA C Nwserq Otlr, ^ Hare. ® Ms.derrca ^ ,S,xcayl s. e. T w. COUNTYOF OFFH CITY. i]ORO. TWPOF DEATH FACKRY NAME dI nol ,nvauuon ~;~.e weal arw ~„rnarr VAaS OECEDEMOF HISPANIC gtK;M? RACE ~Amerrcan "Ipun, BYCa,WNe eat Dau his P Susy'Iuehanna T "1 cap . Carol n Slane Hos ice Residence Y P "~ ^'`~"""°""`"°'" M.anan. n,«Ip RKan, «c ICY' white w eC. W. Ie. DECEDENT'S USUAL OCCUPATNNI KIND OF BUSWESS/INW$TRV VMS DECEDENT EVEP IN DECEDENT'S fOVCATIpi MARITAL STATUS~MryW SURVWM,G SPOUSE lC+r•e Earda WkdtW dracr9 meat VS. ARMEDFORCES? ~ N adacan nU NavM Martud. WrOwMd. Ia ade. eve nragan rWrMl a wranp W; do rlpr use reNeO) Vw ^ No ® EMmen4ryl cry Cowge DtYaCN I ie~ '°' "'°"' 4 hmanick Ronald Hu - t,. teacher ,.., school „_ ~~ marr 1e g DECEDENT'S MAaING ADDRESS IArM.CM/6r.n. SaN. to Codel DECEDENT'S dec.aatA w.en Hamrxlen r. ,rte q. Penns 80 Foxcrof t Drive , P oa ACTUAL ,T.. 9a,. RESIDENCE dac.d.N Cam Hill PA 17011 P '~`°"""y`""" ar,.n. m stet ed« '~ a ^ w. ~ "" ~ ~ '~°T ' r , +a Y , ln +Td. a r,.l i a ryepro , m. eprmtr ll[i11~PT ~ aT1C FA]IER'S NAME (Fast. MOde. Lasl MOTHER'S NAPE rF. K. Mbu'4. Ma9en $wnamel ,.. Arnold Z. Harve ,,. Velma Groom NIFORMANT'S NAPE RYPMPIwI ,.,, Ronald N. Hu hmanick INFORMANT'S MAKaVO ADDRESS ISbeM. Cay/TOrun. $IW Zrp CO4~ ,,, 80 Foxcroft Dr., Camp Hill, PA 17011 MET/100 OF p5PO51TK)N DATE OF gSPOSITIOt. PLACE OF DISPOS/TM]N ~ Nam. a Carnatery, CtemMay LOCATKkI ~ GtYlTO.m, 541., Zo Cps - D,,,Yip„^ ~ ~^ ,Y°rwnaian® "'""""`°`"~'"a^ ^ 1 November 27, 2001 «Con 0-Cite Vault Co. Schaefferstown, PA 17088 _ S]GWB FV SERV ELK E RSpa ACTING AS SUCH LICENSE NVNBER NAME ANEIAODRE55OF FAGUTY ,,,. 014404-L ~ntr_al PA Crem. St ., 3125 Walnut St., Hbg. PA 3Lc erd,'vrlUn unrrymq To tM DH1 a nIY LnovMdge, sun occwrsal a nr IaM, dale and pats Ralsd LICENSE NUMBER DATE SIGNED p11yYbM s np a•aYW Y mna a cats a a and Tina) (MOM. OW.'`srI dmeY <au.. a awn. NMa=..7B rmlp WCOnIPIaIW Oy TIME Of OEATN DATE PRONOUNCED OEADIMmm. Day. n»'I YaAS CASE REFER RED TO MEDICAL E%AMINEPJCORONERT 2001 °"'°"Y"I°""'°'"""°'a" 11:30 a.m. November 23 »a~1 ~^ , N. M. ]S. H. tT.1ART 1: Eller ma da.aMS, nryrws p [OnlpaL]1rerM.r"cn caused IM uaU Do nd aMM IM nwu el Oyuq, loan as Carpac w respaalory anent, slwce tK Man IaiWre r Appoaanan PART N: OUw sgndkra corldainta mrltOaaYtp m dNtll, Out L W ally ma nWe On eaU Mw. ~ Waryal Oa,rveen rtnl raatwey n at• IetdulY•Kluw gwen n PART L I aW1 atm dwT eM1ED1ATE GIISE IFnvl ./ deaw.o1 ~ P20•-.~ ~- ~0.tn.S, erg ~ / Y- r re.drq n _ DINT 1D,OR AS A COrl5E0UENCE UFI: Saptwlaaey w mtdaiprM n Nang, Maolt,m atmrdiam DUE 7DTDR ASA CONSEQUENCE OF): I _ Ta... En1ar uNDEmTNEO DAIISE IDeear a scar ~ s Er.rradennls DUE TO K]R ASACONSEOUENCE OFT: r„Yrt, n Beall CANT 1 0 MRS AN AUTOPSY WERE AUTOPSY FWD,NGS WUVNER OF DEATH GATE OFINJURY TIME CK INJURY INJURY A7 WOEIK9 DESCRIBE MOW pUURV OCCURRED. -ERFORMEDT AWIABLE PRK]R 10 IMmm pay. Yaarl COMPLETION OF CAUSE ^ N I ~ OF OERH7 YUra /IOrncW Yy ^ No ^ A[UndeM ^ Pandrrrq MWealtganon ^ M ]oe w. ^ No~ vea ^ No ^ Sueiee ^ Cow rtw a a4rmatW ^ . . PLACE of INJURY ~ AI nom.. 4rm, Yree1, la .«Y. onk. LOCATgN Isve.I. CtylTO.n. s4I.1 puidlrq, nc ISpacnvl ]ea. IeO. M. ]6s. )oI. CERTVIERIC~eU Ony oriel SIGNATURE AND TITLE OF CERT ER 'CERT4YYIG PNYS/GAN IPnys.cun<wNWq cased decor wnar angry. pnvsc•an nas Jrrirer.rrcao dean arq condw.d sem l]i ~ ~~~~~~ ; ~ ~ Te M Octet O, my knewMdW. MeM eoeuned drw b IM cwaelal ar.d manner ee slo~-d ..................................................... 710. QA_ 4 `- ~ ~ -.J LICENSE NUM R OWE SIGNEDIMOM.Day. 4ar1 'IIgNOUMGNG AND CERTIFYING PNTSKIAN IPnyscw ndn y-y~wrcnq deem aMCMayveyrocauia daearnl TOIM WSI e, my EnowlWge,dfaN OCCwrW at NM IMY.w1e,aM place. sill due lolM cause,el arW manner as stated . ... ....... .. ..... r_~ } ( ~~ (?J ~J ~ ~ ]t<. J -' ]+d. ' NAME AND AOORESSa PEPSON COMPLETED CAUSE OF DEATH (Ilem 111 Type p PruN - -MEDICAL EXAMINEWCORONER '~ • e r C (.L.'4- k CL 1 On tna Oasis of saamiN+mn etWfw inyaa+igatgn, m my oprMOn, deals opourrad a1IM Ilme, tlalt, and place, and due to Ina uuselsl and , l d ^ 1 3q 1 Z_ 1 .". '~ A ~C ~ J ............................... ... ............... .. ..................... .. ......... ..... ..... manner as a c a ]ta. ]]. f ~ l+ ~ 1 u ,iEGtSTMR $ $M.NATURE AND NUMBER ` ' DATE FILEDrMOran Uay .earl i l ?I :a 11_~ I =I n LAST WILL AND TESTAMENT OF GLORIA A. HUGHMANICR I, GLORIA A. HUGHMANICR, of 80 Foxcroft Drive, Camp Hill, Cumberland County, Pennsylvania 17011, do publish and declare this to be my Last Will and Testament, hereby revoking all other prior wills and codicils made by me. FIRST: Family Background and Appointment of Executor. (A) Family and Background Information. I am married to RONALD N. HUGHMANICR. The children of our marriage are DAVID N. HUGHMANICR, DONALD H. HUGHMANICK and LISA D. ALDERMAN. Throughout this Will, RONALD N. HUGHMANICR will be referred to as "my husband" or "my spouse", and DAVID N. HUGHMANICR, DONALD H. HUGHMANICR and LISA D. ALDERMAN will be referred to as "my children." The word "issue" will include my children as well as my other descendants. (B) Appointment of Executor. I appoint as my Executrix and Successor Executor (all hereinafter referred to as Executor or Executors) under this Will, the following named persons or corporations to serve without bond and without being required to account to any Court: Executor: My spouse, RONALD N. HUGHMANICR. Successor Executors: My children, LISA D. ALDERMAN, DAVID N. HUGHMANICR and DONALD H. HUGHMANICR, to a.ct jointly. During any meetings and transactions of the executors, only the executors shall be in attendance and the spouses, if any, of the executors shall not be in attendance. (C) Inter Vivos Trust. The inter vivos trust agreement referred to in this Will ~.s "THE GLORIA A. HUGHMANICR FAMILY REVOCABLE TRUST," dated UGG~4~`ehl ~~~ 1995, by and between GLORIA A. HUGHMANICR, as Settlor, and GLORIA A. HUGHMANICR, as Trustee, as now in effect or as may hereafter be amended. SECOND: Funeral and Last Illness Expenses; Taxes. (A) Expenses of Funeral and Last Illness. I direct my r~C~L. ~. LAST WILL AND TESTAMENT OF GLORIA A. HUGHMANICR PAGE 2 Executor to pay my funeral expenses and the expenses of my last illness from my estate. In addition, my Executor may notify the Trustee of the Trust described in Paragraph FIRST (C), above, of any such expenses, and my Executor may accept reimbursement from such Trustee. (B) Taxes. I direct my Executor to pay any and all estate, inheritance, succession, legacy, transfer and other death taxes or duties, by whatever name called, including any and all interest and penalties thereon, imposed under the laws of any jurisdiction by reason of my death, upon or with respect to any and all property included in my gross estate for the purpose of such taxes, whether such property passes under or outside of this Will. Without any apportionment otherwise required by law and without being prorated or apportioned among or charged against the respective devises, legatees, beneficiaries, transferees, or other recipients of any such property or charged against any property passing or which may have passed to any of them, I direct that any taxes so paid shall be charged as follows: (1) If my spouse, RONALD N. HUGHMANICK, survives me, I direct that any taxes so paid shall be charged entirely against that portion of my residuary estate, if any, which does not qualify for the marital deduction from my taxable estate under Internal Revenue Code of 1986 {hereinafter "IRC") Section 2056, or, to the extent, if any, that said portion is insufficient, then against that portion of my residuary estate, if any, which does qualify for the marital deduction from my taxable estate under IRC Section 2056. (2) If my spouse, RONALD N. HUGHMANICR, does not survive me, I direct that any taxes so paid shall be charged against my residuary estate. My Executor shall not be entitled to reimbursement for any portion of any such taxes from any such person. The foregoing provisions of this Article SECOND shall not apply to the following: (1) The amount, if any, by which, taxes, interest and penalties thereon shall be increased as a result of the inclusion in my gross estate of property (a) in which I may have a qualifying income interest. for life, under IRC Section 2044 (or the corresponding provisions of any LAST WILL AND TESTAMENT OF GLORIA A. HUGHMANICR PAGE 3 subsequent federal tax laws) or corresponding provisions of state law, or (b) over which I may have a general power of appointment under IRC Section 2041 (or the corresponding provisions of any subsequent federal tax laws) or corresponding provisions of state law, or (c) over which I may have retained an interest as defined in IRC Section 2036 (or the corresponding provisions of any subsequent federal tax laws) or corresponding provisions of state law, and any taxes, interest and penalties on said incremental amount shall either be paid from said property directly or shall be recovered by my Executor from the person holding or receiving said property as provided in IRC Sections 2207, 2207A, or 2207B (or the corresponding provisions of any subsequent federal tax laws); (2) The generation skipping tax imposed by Chapter 13 or the additional estate tax imposed by Section 2032A(c) or corresponding provisions of federal or state law applicable to my estate and imposing said taxes) , and any and all interest and penalties on said Chapter 13 and Section 2032 (c) and comparable state taxes; and, (3) Such portion or portions of said taxes, interest and penalties which may be required to be paid, or are actually paid or reimbursed, by the Trustee of the Trust described in Paragraph FIRST (C), above. THIRD: Tangible Personal Property. Except for those items excluded below and those items enumerated in the Letter of Instruction, I bequeath all my tangible personal property, including but not limited to clothing, jewelry, furniture, household furnishings, household goods, personal effects, motor vehicles, and all other similar articles, which I own, and the insurance thereon, to my spouse, RONALD N. HUGHMANICR, if he survives me by sixty (60) days. Tangible personal property shall not include: (1) any and all property used by me in any business, (2) cash on hand or on deposit in banks, (3) stock or securities, (4) any type of evidence of indebtedness, anti (5) any life, health or accident insurance policies. If my spouse does not survive me by sixty (60) days, I leave such tangible personal property to my children, DAVID N. HUGHMANICR, DONALD H. HUGHMANICR and LISA D. ALDERMAN, or their LAST WILL AND TESTAMENT OF GLORIA A. HUGHMANICR PAGE 4 surviving issue, per stirpes, to be divided among them as they may select in as nearly equal shares as is practical. If there is any disagreement as to distribution, I direct my Executor to make such distribution. The decision of my Executor shall be final and binding. Any items not selected or any items which my Executor considers unsuitable for my children or issue may be distributed or sold in the sole discretion of my Executor, and if sold, the net proceeds therefrom shall be added to the residue of my estate. Any such article allocated to a minor may, as my Executor deems advisable, either be delivered to the minor or to any person to safeguard on behalf of the minor. Notwithstanding any other provisions in this Article THIRD, I may leave a separate, dated and unsigned Letter of Instruction, which I shall place with my will, containing directions as to the ultimate disposition of certain of the property bequeathed under this Article THIRD, and such Letter of Instruction shall determine the distribution of such items. FOURTH: Residuary Estate. I devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, of whatever nature and wherever situated, to which I am legally or equitably entitled, including the insurance thereon, to the then- acting Trustee of the Trust described in Paragraph FIRST (C), above, to be held, administered and distributed pursuant to the terms thereof, as the same may be amended from time to time. By this devise and bequest of my residuary estate, I hereby exercise all Powers of Appointment I possess at the tame of my death except any power of appointment which I possess under the Trust described in Paragraph FIRST (C), above, or which I possess under any trust created by my spouse during her life or under her will. FIFTH: Powers of Executor. In addition to the powers and duties as may have been granted elsewhere in ithis will, but subject to any limitations stated elsewhere in this will, the Executor shall have and exercise exclusive management and control of the Estate and shall be vested with the following specific powers and discretion, in addition to the powers as may be generally conferred from time to time upon the Executor by law: (A) In the management, care the Executor shall have the power such deeds and instruments as may including the following powers, ~=~ L~ . t~ and disposition of the to do all things and to be deemed necessary or all of which may Estate, execute proper, LAST WILL AND TESTAMENT OF GLORIA A. HUGHMANICK PAGE 5 without order of or report to any Court: (1) To sell, exchange or otherwise dispose of any property, real, personal or mixed, at any time held or acquired hereunder, at public or private sale, for cash or on terms, without advertisement, including the right to lease for any term notwithstanding the period of the Estate, and to grant options, including any option for a period beyond the duration of the Estate. (2} To invest all monies in such stocks, bonds, securities, mortgages, notes, choses in action, real estate or improvements thereon, and any other property as the Executor may deem best, without regard to any law now or hereafter enforced limiting investments of fiduciaries. (3} To retain for investment any property deposited with the Executor hereunder. (4) To vote in person or by proxy any corporate stock or other security and to agree to or take any other action in regard to any reorganization, merger, consolidation, liquidation, bankruptcy or other procedure or proceedings affecting any stock, bond, note or other security. (5) To use attorneys, real estate brokers, accountants and other agents, if such employment is deemed necessary or desirable, and to pay reasonable compensation for their services. (6) To compromise, settle or adjust any claim or demand by or against the Estate and to agree to any rescission or modification of any contract or agreement affecting the Estate. (7) To renew any indebtedness, as well as to borrow money, and to secure the same by mortgaging, pledging or conveying any property of the Estate. (8) To retain and carry on any business in which the Estate may acquire an interest, to acquire additional interest in any such business, to agree to the LAST WILL AND TESTAMENT OF GLORIA A. HUGHMANICK PAGE 6 liquidation in kind of any corporation in which the Estate may have an interest and to carry on the business thereof, to join with other owners in adopting any form of management for any business or property in which the Estate may have an interest, to become or remain a partner, general or limited, in regard to any such business or property and to hold the stock or other securities as an investment, and to employ agents and confer on them authority to manage and operate the business, property or corporation, without liability for the acts of such agent or for any loss, liability or indebtedness of such business if the management is selected or retained with reasonable care. (9) To register any stock, bond or other security in the name of a nominee, without the addition of words indicating that such security is held in a fiduciary capacity, but accurate records sha1:1 be maintained showing that such security is a Estate asset and the Executor shall be responsible for the acts of such nominee. (B) Whenever the Executor is directed to distribute any Estate assets in fee simple to a person who is then under twenty- one (21) years of age, the Executor shall be authorized to hold such property in Trust for such person until he becomes twenty-one (21) years of age, and in the meantime shall. use such part of the income and the principal of the Estate as the Executor may deem necessary to provide for the proper support and education of such person. If such person should die before becoming twenty-one (21) years of age, the property then remaining in trust shall be distributed to the personal representative of such person s estate. (C) In making distributions from the Estate to or for the benefit of any minor or other person under a legal disability, the Executor need not require the appointment of a guardian, but shall be authorized to pay or deliver the same to the custodian of such person, to pay or deliver the same to such person without the intervention of a guardian, to pay or deliver the same to a legal guardian of such person if one has already been appointed, or to use the same for the benefit of such person. (D) In the disbursement of the Estate and any division into separate trusts or shares, the Executor shall be authorized to make LAST WILL AND TESTAMENT OF GLORIA A. HUGHMANICK PAGE ? the distribution and division in money or in kind, or both, regardless of the basis for income tax purposes of any property distributed or divided in kind, and the distribution and division made and the values established by the Executor shall be binding and conclusive on all persons taking hereunder. The Executor may in making such distribution or division allot undivided interests in the same property to several trusts or shares. (E) The Executor shall have discretion to determine whether items should be charged or credited to income or principal or allocated between income and principal as the Executor may deem equitable and fair under all the circumstances, including the power to amortize or fail to amortize any part or all of any premium or discount, to treat any part or all of the profit resulting from the maturity or sale of any asset, whether purchased at a premium or at a discount, as income or principal or apportion the same between income and principal, to apportion the sales price of any asset between income and principal, to treat any dividend or other distribution of any investment as income or principal, or apportion the same between income and principal, to charge any expense against income or principal or apportion the same, and to provide or fail to provide a reasonable reserve against depreciation or obsolescence on any assets subject to depreciation or obsolescence, all as the Executor may reasonably deem equitable and just under all the circumstances. If the Executor does not exercise the above discretionary power, the cash or accrual allocation shall be in accordance with Chapter 81 of Title 20 of the Pennsylvania Consolidated Statutes, or the corresponding provisions of subsequent state law. (F) If at any time the total fair market value of the assets of any trust established or to be established hereunder is so small that the corporate Trustee's annual fee for administering the trust would be the minimum annual fee set forth in the Trustee's regularly published fee schedule then, in effect, the Trustee in its discretion shall be authorized to terminate such trust or to decide not to establish such trust, and in such event the property then held in or to be distributed to such trust shall be distributed to the persons who are then or would be entitled to the income of such trust. If the amount of income to be received by such persons is to be determined in the discretion of the Trustee, then the Trustee shall distribute the property among such of the persons to whom the Trustee is authorized to distribute income, and in such proportions, as the Trustee in its discretion shall ~~1,~l. L41, LAST WILL AND TESTAMENT OF GLORIA A. HUGHMANICR PAGE 8 determine. (G) Except as otherwise provided in this Will, when the authority and power under this Will are vested in two (2) or more Executors or Trustees, the authority and powers are to be held jointly by the Executors or Trustees, respectively. A majority of the Executors or Trustees only may act under this Will by exercising any authority or power granted. under this Will or granted by law. Any attempt by one such Executor or Trustee to act under this Will on other than ministerial acts shall be void. The action of one such Executor or Trustee under this Will may be validated by a subsequent ratification of the act by a majority of the Executors or Trustees. SIXTH: Ricrhts and Liabilities of Executor. (A) No bond or other security shall be required of any Executor. (B) This instrument always shall be construed in favor of the validity of any act or omission by any Executor, and any Executor shall not be liable for any act or omission except in the case of gross negligence, bad faith or fraud. Specifically, in assessing the propriety of any investment, the overall performance of the entire Estate shall be taken into account. (C) Each Executor shall be entitled to receive reasonable compensation for services actually rendered to my estate, in an amount the Executor normally and customarily charges for performing similar services during the time which he performs the services. SEVENTH: Tax Elections. (A) Except as otherwise provided in this Article SEVENTH, in determining the estate, inheritance and income tax liability relating to my Estate, the Executor shall, with the advice of the Trustee of the Trust described in Paragraph FIRST (C), above, determine all available tax elections, which shall be conclusive on all concerned. If the Executor joins with my spouse in filing income tax returns, or consenting for gift tax purposes to having gifts made by either of us during my life considered as having been made one-half by each of us, any resulting liability shall be borne by my Estate and my spouse in such proportions as they may agree. In accordance with IRC Section 2632 (a) and without regard to LAST WILL AND TESTAMENT OF GLORIA A. HUGHMANICR PAGE 9 whether a Federal estate tax return is actually filed, my Executor shall allocate so much of the Federal Generation Skipping Transfer (GST} exemption amount as will fully exempt any generation skipping transfer which may occur under this Will. (B) The Executor may, with the advice of the Trustee of the Trustee described in Paragraph FIRST (C), above, determine the date as of which my gross estate shall be valued for the purpose of determining the federal estate tax payable by reason of my death. (C) The Executor may, with the advice of the Trustee of the Trust described in Paragraph FIRST (C), above, decide whether all or any part of certain deductions shall be taken as income tax deductions (even though they may equal or exceed the taxable income of my estate and whether or not claimed or of benefit on my estate's income tax return) or as estate tax deductions when a choice is available; and in the event that all or any part of such deductions are taken as income tax deductions, no adjustment of income and principal accounts in my estate shall be made as a result of such decisions. (D) The Trust described in Paragraph FIRST (C), above, into which a portion of my probate estate is added under Article FOURTH, above, may contain a marital deduction trust for my spouse. The Executor shall, with the advice and consent of the Trustee of the Trust described in Paragraph FIRST (C), above, determine whether to elect to qualify part or all of said Trust for the federal estate tax marital deduction. I hereby exculpate and exonerate my Executor from any and all liability for following the direction of the Trustee in making the election. EIGHTH: Spendthrift Provision. No beneficiary shall have the power to anticipate, encumber or transfer his interest in the estate in any manner other than by the valid exercise of a power of appointment. No part of the estate shall be liable for or charged with any debts, contracts, liabilities or torts of a beneficiary or subject to seizure or other process by any creditor of a beneficiary. NINTH: Definitions and General Provisions. (A) Survival. Any beneficiary who dies within sixty (60) days after my death shall be considered not to have survived me. LAST WILL AND TESTAMENT OF GLORIA A. HUGHMANICK PAGE 10 (B) Captions. The captions set forth in this Will at the beginning of the various articles hereof are for convenience of reference only and shall not be deemed to define or limit the provisions hereof or to affect in any way their construction and application. (C) Children. As used in this Will, the words "child" and "children" shall include persons who are legally adopted and the issue of said persons, whether born in or out of wedlock, so long as any person born out of wedlock is acknowledge in a written instrument executed by the one of their natural parents who is a descendant of mine to be the child of said descendant. The word "issue" shall include descendants of all generations but shall exclude adopted persons. A posthumous child shall be considered as living at the death of his parent. The birth to me or the adoption by me of a child or children subsequent to t:he execution of this Will shall not operate to revoke this Will. Except for discretionary distributions which may be made unequally among a group of persons and distributions pursuant to a valid exercise of a power of appointment, in making a distribution to the children of any person, the property to be distributed shall be divided into as many shares as there are living children of the person and deceased children of the person who left children who are then living. Each living child shall take one share and the share of each deceased child shall be divided among his then-living descendants in the same manner. (D) Code. Unless otherwise stated, all references in my Will to section and chapter numbers are to those of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any subsequent federal tax laws applicable to my estate. (E) Other terms. The use of any gender includes the other genders, and the use of either the singular or the plural includes the other. (F) Powers of Appointment. By this Will, I exercise any and all Powers of Appointment which I possess at the time of my death except any power of appointment which I possess under the Trust described in Paragraph FIRST (C), above, or which I possess under any trust created by my spouse during her life or under her Will. y . c'! ~~ LAST WILL AND TESTAMENT OF GLORIA A. HUGHMANICK PAGE 11 IN WITNESS WHEREOF, I, GLORIA A. HUGHMANICK, the Testatrix, have to this my Last will and Testament, typewritten on twelve (12) pages, including the Acknowledgment and Affidavit, set my hand and seal this ,~2 ~`e day of ~'~~-Q.~ 1995. I GLORIA A. HUGHMAN K Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who have hereunto subscribed our names at her request, as witnesses hereto, in the presence of the said Testatrix, and in the presence of each other. Each of us further declares that he believes the Testatrix to be of sound mind and memory. The preceding instrument consists of this and eleven (11) other consecutively numbered typewritten pages including the Acknowledgment and Affidavit. residing at ,~f1-~~}.~' n~Q-~2~2Y~-c~,~~ ~cc. residing at ~~~'wt ~1N1/N ~t-.Le',rt t ~ ACKNOWLEDGMENT AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA '~ S S COUNTY OF ~ L{ ~ ~ ~Q ~ The Testatrix and the witnesses whose names are signed and subscribed to the attached or foregoing instrument, being first duly sworn and qualified according to law, do hereby acknowledge, depose and say to the undersigned authority, that the Testatrix signed and executed the instrument as her Last will in the presence of the witnesses; that she signed it willingly or willingly directed another to sign it for her; that she executed it as her free and voluntary act for the purposes therein expressed; that each of the witnesses were present and saw i~he Testatrix sign and execute the instrument as her Last Will; that each subscribing witness in the hearing and sight of the Testatrix signed the will as witnesses; and that to the best of their knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ,; Testat ix it#~ess ~~"" ~~~ ~~ Witness r 1 Sworn to or affirmed, subscribe to, and acknowle~~ ,e-d, before me y,the above-named Testatrix an witnesses, this ~ day of ~ 1995. C- ~~ ary Public My Commission Expires: Notarial Seal Janet C. Naclerio, Notary Public Lemoyne Boro, Cumberland County My Commission Expires April 19, 1999 Member, Pennsylvania Assodation of Notaries \/'` CERTIFICATION OF NOTICE UNDER RULE 5 6(a) Name of Decedent: ~ I... o ~ ~ ,4 p, ~--1 ~,~,G t-{ M A IV G l~ Date of Death: Z T ~ n V Z O D J Will No. To the Register: Admin. No. _~ - fl(~ ~Co I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 2 3 ~1o y is J Name Address ~- C~.~, l~ ~ I I ~~ ~7c~ 11 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except N ~~ ~- Date: ~ ~-- ~P C- ~ 2_. ~ _ , Sign e i ~ ~ Name ~ O ta~L (, ~ ~ CK Address ~~ XG~ .~ C.~ t~P ~ ~ ~ ~ ~~ t-1 a l ~ Telephone (7 ~Z) 73 ~ ~q ~'8 Capacity: ~ Personal Representative Counsel for personal representative CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Gloria A. Hughmanick Date of death: November 23, 2001 Will No. 2002-00761 Admin. No. 21-02-0761 TO THE REGISTER: 1 certify that notice of beneficial interest required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the foNowing beneficiaries of the above captioned estate. Name Ronald N. Hughmanick Ronald N. Hughmanick, Trustee, The Gloria A. Hughmanick Family Revocable Trust Address 80 Foxcroft Drive, Camp Hill, PA 17011 80 Foxcroft Drive, Camp Hill, PA 17011 Notice has now been given to all persons entitled thereto under Rule 5.6(a). RespectfuNy Submitted TURD LAW OFFICES Date Ja s M. Robi on, Esquire 2 outh Pitt reet Ca lisle, PA 1 013 (717) 245-9688 Capacity as Counsel for Personal Representative JRD/June 30, 1992117858 ,~ ~ DEC U 4 2003 In Re: Estate of Gloria A. Hughmanick Late of Hampden Township Estate No.: 21-2002-0761 ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA N0.21-2002-0761 NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE Personal Representative: Ronald N. Hughmanick Counsel for Personal Representative: Date of Decedent's Death: 11-23-2001 Date of Delinquency Notice: 10-10-2003 The undersigned, Donna M. Otto, Register of Wills, in accordance with Rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of Common Pleas of Cumberland County, that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court Orphans' Court Rules, was given by the Register of Wills on 10-10-2003, and that the ten (10) day notice to file the Status Report has expired. Accordingly, in accordance with Rule 6.12 the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. ~~ ~ /~,~ Date: 12-3-2003 Donna M. Otto, Register of W lls ! ' ~ ' ~~~~ .~ Distribution: Personal Representative ~~ Counsel for Personal Representative Estate File A hearing is scheduled for at in Courtroom No. 3. If the Status Report is filed prior to the hearing date, the hearing will automatically be cane ~~~i~a x g ~t Geor off .J. ~E{ ~ ~L~~~~nv ~ ~,-~ ~ ' ~~~ t., STATUS REPORT UNDER RULE 6.12 ~~~ ' ~ Name of Decedent: Gloria A. Hughmanick Y L ~' Date of Death: November 2 3 , 2 0 01 Wi11No.: 2002-00761 Admin.No.: ~~_n~_n~ti1 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes n No [X] 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: January 31 , 2 0 0 4 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes _ No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes L] No c. Copies of receipts, releases, joinders and approval of formal or informal accounts maybe filed with the Clerk of the. Orphans' Court and maybe attached to this report. Date: nP~ember 1 0 2003 ' ~`'~`-- 9 Sign e James M. Robinson. Esquire Name Turo Law Offices 28 South Pitt Street Carlisle, PA 17013 Address (717) 245-9688 Telephone No. Capacity: ~ Personal Representative [1X Counsel for personal representative ~~~~ ~ ~~/ r w o- ~ Postage $ ..D u7 Certified Fee Postmark ,~ Return Receipt Fee Here ~ (Endorsement Required) ~ Restricted Delivery Fee ~ (Endorsement Required) ,~ Total Postage & Fees ° ~~ ~ lJ7 ~ Sent To _ ! " I -. / l~ 4/~, rl Street. Apf. No.; ~ 7 -' .; O or PO Box No. ""` ' '' ~ i"C. i ~ City,State~QIP+4 J~~~,,t/;; ~~,,. f~J/I ~,` 11 - ^ Complete iterl~s 1, 2, and 3. Also complete iterrt~4 if Restricted Delivery is desired. ^ Print your name and address on the reverse so that we can return the card to you. ^ Attach this card to the back of the mailpiece or on the front ff space permits. 1. Arti~jcl/e~Address~/edQ~to~(: /f / r ~~ ~ ~~~ 170~~ Oil ~ ~a '~ ^ Agent ^ Addressee B. a jived 6 (Prin erne) C. Date of Delivery ~~-03 D. Is delivery address different from item 1 ? ^ Yes ~ H YES, enter delivery address below: ^ No 3. ice Type Certified Mail ^ Express Mail ^ Registered ^ Return Receipt for Merchandise ^ Insured Mail ^ C.O.D. 4. Restricted Delivery? (Exba Fee) ^ Yea 2. Article Number - _ R'+~?-~ 7001, 2510 ~0~6 5861 9887 _ PS l=oan 3811, August 2001, Domestic Return Receipt to25s5-o2-M-15ao COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHER?TANCE SAX DIVISION DEPT. 280601 HARf~ISBURG, PA 17129-06a1 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 E% AFP (O1-R3] ~;;~ ~ DATE 02-24-2004 JAMES M ROBINSON TURD LAW OFFICES _Jr 28 S PITT 5~' - - ~.~_,., Pr"~ CARLISLE PA 17013 ESTATE OF HUGHMANICK GLORIA A DATE OF DEATH 11-23-2001 FILE NUMBER 21 02-0761 COUNTY CUMBERLAND ACN 101 Anount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS -~ ---------------------------------------------------------------------------------------------------------------- REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF HUGHMANICK GLORIA A FILE N0. 21 02-0761 ACN 101 DATE 02-24-2004 TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate [Schedule A) (1) .00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this form with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 1 7,858.85 tax payment. 6. Jointly Owned Property [Schedule F) (6) .00 7. Transfers (Schedule G) (7) 128,470.00 8. Total Assets (g) 146,328.85 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 5,214.37 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00 11. Total Deductions (11) 5 . 1 4 . ~7 12. Net Value of Tax Return (12) 141,114.48 13. Charitable/Governmental Bequests; Non-elected 9113 Trus ts (Schedule J) (13) 141,114.48 14. Net Value ofi Estate Subject to Tax (14) .00 NOTE: if an assessment was issued previously, lines 14, 15 andior 16, 17, 18 and 19 will reflect figures that include the total of ALL ret urns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15l • 00 X 00 _ . 00 16. Anount ofi Line 14 taxable at Lineal/Class A rate (16) • 00 X 045 . . 00 17. Anount ofi Line 14 at Sibling rate (17) .00 X 12 - .00 18. Anount of Line 14 taxable at Collateral/Class B rate (18) •00 X 15 - .00 19. Principal Tax Due (lq)= .00 DATE ~ NUMBER I INTEREST/PEN PAID (-) I AMOUNT PAID J TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) a REV-1470 EX (8.88) • COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 DECEDENTS NAME Gloria A. Hughmanick FILE NUMBER 2102-0761 Bill Lyons ~ v ~ 101 SCHEDULE I INO. I EXPLANATION OF CHANGES The estate is deferring the tax on the non-marital trust. INHERITANCE TAX EXPLANATION OF CHANGES Row Page 1 Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone:(717) 240-6345 Date: 12/01/2004 HUGHMANICK RONALD N 80 FOXCROFT DRIVE CAMP HILL, PA 17011 RE: Estate of HUGHMANICK GLORIA A File Number: 2002-00761 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, N0. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with. the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 11/23/2004 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ,, GLENDA FARNER STRASBAUGH REGISTER OF WI LLS cc: File Counsel Judge Cumberland County - Register Of Wills Ore Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 10/10/2005 HUGHMANICK RONALD N 80 FOXCROFT DRIVE CAMP HILL, PA 17011 RE: Estate of HUGHMANICK GLORIA A File Number: 2002-00761 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 11/23/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, .. .~ n GLENDA EARNER STRASBAUGH REGISTER OF WILLS cc: File Ccuns e 1 Judge ~` cVN~f ;' - Register of Wills of Cumberland County o STATUS REPORT UNDER RULE 6.12 Name of Decedent: _ ~Lc~,~~A A . CAL }}!Y'iA n! ~L~ Date of Death: 1A , 013 ~ ~ t~0 Estate No.: 02 cwoZ - ~ 7 (o ~ Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State w ether administration of the estate is complete: Yes ~ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the person 1 epresentative file a final account with the Court? Yes n No b. The separate O`rp`hans' Court No. (if any) for the personal representative's account is: c. Did the perso al epresentative state an account informally to the parties in interest? Yes No c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: 11- lS-o.S Si a e / ~•cS M . f ~n so~,, ~s~,-e Name ~8 ~~ ~~ s~.. ~-~ 5~, PR ; ~~ ,3 Address _ Telephone No. „ , ~ Capacity: Personal Representative °' " ~ ' ~ _ ~ Counsel for personal representative 1f ~_,~E"''~ REV-1500 ~j ~ 7 " ~ 3 -1 "'7 INHERITANCE TAX RETURN F~~ ENi;MBER COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280801 RESIDENT DECEDENT 21 02 00761 HARRISBURG. PA 1772&{7801 COUNTY CODE YEAR NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURfrY NUMBER Hughmanick, Gloria A 534-26-2720 o DATE OF DF~TH (MM-DD-YEAR} DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE W 1 1!23/2001 12/05/1929 REGISTER OF WILLS ~ (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Hughmanick, Ronald N 177-26-5949 1. Original Return 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-52) w a vJ Y ^ 4. Limned Estate ^ 4a, Future Interest Compromise (date of death ^ 5. Federal Estate Tax Retum Required r j a ~ after 12-12-82) _ ~ ~ ~ ® 6. Decedent Died Testate (Attach copy ® 7. Decedent Maintained a Living Trust (Attach 0 8. Total Number of Safe Deposit Boxes a m of Wilq wpy of Trust) a ^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death between ^ 11.Election to tax under Sec. 9113(A) (Attach Sch O) 12-31-91 and 1-1-95) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFlDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: AME COMPLETE MAILING ADDRESS ~ James M Robinson , Z ~ o a IRM NAME (If applicable) Turo Law Offices 28 South Pitt Street C 1 l PA 17013 aT 1S e, LEPHONE NUMBER 717/245-9688 1. Real Estate (Schedule A) (1) None 2. Stocks and Bonds (Schedule B) (2) None 3. Closety Held Corporation, Partnership or Sole-Proprietorship (3) None 4. Mortgages 8 Notes Receivable {Schedule D) (4) None 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 17 8 5 8.8 5 {Schedule E) , 6. Jointly Owned Property (Schedule F) (6) None o ^ Separate Billing Requested g 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (7) 128,470.00 i F (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) (8) 146,328.85 it 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 5,214.37 10. Debts of Decedent, Mortgage Liabilities, & Liens {Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) (11) 5,214.37 12. Net Value of Estate (Line 8 minus Line 11) (12) 141,1 14.48 13. Charitable and GovemmeMal Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 141,1 14.48 z 0 a a x SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, 141,1 14.48 x .00 or transfers under Sec. 9116(a)(1.2) 16. Amount of Line 14 taxable at lineal rate x .045 17. Amount of Line 14 taxable at sibling rate x .12 18. Amount of Line 14 taxable at collateral rate x .15 19. Tax Due 20. ^ ~ ~- • ~ ~ • ~ • •. (15) 0.00 (16) (17) (18) (19) 0.00 » BE 8URE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH « Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-0O) Y Decedent's Complete Address: STREET ADDRESS 80 Foxcroft Drive CITY Camp Hill ~ STATE PA ~ ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable D. Interest E. Penalty (1) Total Credits (A + g + C) (2) Total Interest/Penafty (D + E) (3) 4. If Line 2 is greater than line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 0.00 0.00 0.00 A. Enter the interest on the tax due. (5A) __ _ ____ B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 0.0 ~ Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :..................................................................................... I b. retain the right to designate who shall use the property transferred or its income :......................................... n c. retain a reversionary interest; or ..................................................................................................................... [] d. receive the promise for life of either payments, bertefds or care? .................................................................. ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without ^ receiving adequate consideration? ..........................................•---............................................................................. 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ............... ^ 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. -- - - Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. DeGaration of preparer other than the personal representati axed on all information of which preparer has any knowledge. _ __ SIGNE OF PER~N RE~NS~B~E F()R" ILIN ETUR ADDRESS DATE 80 Foxcroft Drive _ r _ __ __ Camp Hill, PA 17011 ~--f ~ ~! DA~- _ __ __ ___ RETURN ADDRESS - -- -- SIGNATURE OF PREPARER OTHER THAN REPRESENTATNE ADDRESS DA Jam s M Robin 28 South Pitt Street / ,/ `~~vr-wJ %~~ 1'~-c•-----~ Carlisle, PA 17013 ~ - (y - 07 For dates of depth on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [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% [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one 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% [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%, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116 (a) (1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. }, C,OMMOMNEALTH OF PEM1SVlVANA INfRITANCE TAX RETUtN RESIDENT DECEDEM SCHEDULE E CASH, BANK DEPOSITS, ~ MISC. j PERSONAL PROPERTY ESTATE OF i FILE NUMBER Hughmanick, Gloria A 21 - 02 - 00761 Include the proceeds of litigation and the date the pproceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH Merrill Lynch CMA Account No. 872-54180 17,857.95 Merrill Lynch CMA Account No. 807-35597 0.90 TOTAL (Also enter on Line 5, Recapitulation) I 17,858.85 ~. r SCHEDULE G INTER-VIVOS TRANSFERS & i COMMONWEALTH OF PENNSYLVANIA ' ii INHERffANCETAxRETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ', ESTATE OF i FILE NUMBER Hughmanick, Gloria A 21 - 02 - 00761 - ----- Thi_s_schedule_must be completed and filed if the answer to_any of questions 1 throu h 4_on~age 2 is es. _ DESCRIPTION OF PROPERTY ~ % OF ITEM Include the name of the transferee, their relationship t° decedent and the date of transfer. DATE OF DEATH EXCLUSION NUMBER ', Attach a copy of the deed for real estate. VALUE OF ASSET DECD'S (IF APPLICABLE) TAXABLE VALUE INTEREST -- 1 ;The Gloria A. Hughmanick Revocable Family Trust 1 128,470.00 100% 128,470.00 - - - --- TOTAL (Also enter on line 7, Recapitulation) 128,470.00 •, • SCF~IJLE H ', FILL D~ES~ COMMONWEALTH OF PENNSYLVANA INHERITANCE TAX RETURN A rr~K~T~ AT'w /L /'-~1C'rC RESIDENT DECEDENT F~LA~~~7 ~ r~/1 ~ ~Y~. NLJ~7 ~ ~7 ESTATE OF FILE NUMBER Hughmanick, Gloria A 21 - 02 - 00761 Debts of decedent must be reported on Schedule I. - ITEM NUMBER I DESCRIPTION -- ------ AMOUNT _ - _ -- -- _ _-- - - -- A. ~ FUNERAL EXPENSES: 1 .Cremation Society of Pennsylvania 950.00 2 ~ Howard Dana (Minister) 'I 75.00 3 ~ Unitarian Church 50.00 4 i Clarana Radcliffe (Organist) II 50.00 5 I~I Troup's Music I~'i 22.00 6 I Deissler's Flowers '~, 21.00 B. ' ADMINISTRATIVE COSTS: L Personal Representative's Commissions - ~, I Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2. ' Attorneys Fees Turo Law Offices 3. I Family Exemption: (If decedent's address is not the same as claimant's, attach explanation: ', Claimant Ronald N. Hughmanick Street Address 80 Foxcroft Drive City Camp Hill State PA Zip _ Relationship of Claimant to Decedent Spouse 4. ' Probate Fees Register of Wills Cumberland Law Journal ', The Sentinel -Legal 5. ', Accountant's Fees 6. Tax Return PreparePs Fees 7. I Other Administrative Costs 1 17011 250.00 3,500.00 109.00 75.00 112.37 TOTAL (Also enter on line 9, Recapitulation) ~ 5,214.37 ti' ^C-.P'-'. ~.'r ~ 3F.*Y, 'An ~7 e~t'~,ttRt~' ~ - . n. t . Jr '~i '~ ' ~ " ~ =a ih eec r'..^f~ ~ : ~`~ i'EtY ~yS~,'c ja~4 5=~: Y~ 5 7?~ i~.. . ~` + ~'~~`+~t Q~ ~d5~~i '£'~~ 5 t~ c3 : * 4 , ~ ~ . ~ a i k f ' ~ e > gip: ny. ~ ~ ~.~ 1T ~.,~ ~ ~ ~~ ,~ ,i K u ~["tt F 'Y , ! ~~ P + r. ~ ~ ~, r.' ~ s~* !. .- _~,-.....w.~r-~,---.--- ___..__.._....__,,,.~....~._._.~_._. ..._-_.___». - _ - _ LAST WILL AND TESTAMENT[' OF GLORIA A. HUGHMANICR I, GLORIA A. HUGHMANICR, of 80 Foxcroft Drive, Camp Hill, Cumberland_ Cou^ty, nFn~,~y'~~~^~_~ ??n'.1 , ?o publish and declar^ thiG Lo be my Last Will and Testament, hereby rPV^,~.-n~~ awl otr~er prior wills and codicils made by me. FIRST: Family Background and Appointment of Executor. (A) Family and Background Information. I am married to RONALD N. HUGHMANICR. The children of our marriage are DAVID N. HUGHMANICR, DONALD H. HUGHMANICR and LISA D. ALDERMAN. Throughout this Will, RONALD N. HUGHMANICR will be referred to as "my husband" or "my spouse", and DAVID N. HUGHMANICR, DONALD H. HUGHMANICR and LISA D. ALDERMAN will be referred to as "my children." The word "issue" will include my children as well as my other descendants. (B) Appointment of Executor. I appoint as my Executrix and Successor Executor (all hereinafter referred to as Executor or Executors) under this will, the following named persons or corporations to serve without bond and. without being required to account to any Court: Executor: My spouse, RONALD N. HUGHMANICR. Successor Executors: My children, LISA D. ALDERMAN, DAVID N. HUGHMANICR and DONALD H_.. _ - HUGHMANICR, to act jointly.. During any meetings and transactions of the executors, only the executors shall be in attendance and the spouses, if any, of the executors shall not be in attendance. ' (C) Inter Vivos Trust. The inter vivos trust agreement referred to in this Will "THE GLORIA A. HUGHMANICR FAMILY REVOCABLE TRUST, " dated ~~~~.F~J~fhl o~~ 1995, by and between GLORIA A. HUGHMANICR, as Settlor, and GLORIA A. HUGHMANICR, as Trustee, as now in effect or as may hereafter be amended. SECOND: Funeral and Last Illness Expenses; Taxes. (A) Expenses of Funeral and Last Illness. I direct my ,~a. w. LAST WILL AND TESTAMENT ' OF GLORIA A. HUGHMANICR PAGE 2 Executor to pay my funeral expenses and the expenses of my last illness from my estate. In addition, my Executor may notify the Trustee of the Trust described in Paragraph FIRST (C), above, of any such expenses, and my Executor may accept reimbursement from such Trustee. (B) Taxes. I direct my Executor to pay any and all estate, inheritance, succession, legacy, transfer and other death taxes or duties, by whatever name called, including any and all interest and penalties thereon, imposed under the laws of any jurisdiction by reason of my death, upon or with respect to any and all property included in my gross estate for the purpose of such taxes, whether such property passes under or outside of this Will. Without any apportionment otherwise required by law and without being prorated or apportioned among or charged against the respective devises, legatees, beneficiaries, transferees, or other recipients of any such property or :charged .against any property passing or which may have passed to-any of them, I direct__-that any taxes so paid shall be charged as follows: (1) If my spouse, RONALD N. HUGF~IANICR, survives me, I direct that any taxes so paid shall be charged entirely against that portion of my residuary estate, if any, which does not qualify for the marital deduction from my taxable estate under Internal Revenue Code of 1986 (hereinafter "IRC") Section 2056, or, to the extent, if any, that said portion is insufficient, then against that portion of my residuary estate, if any, which does qualify for the marital deduction from my taxable estate under IRC Section 2056. (2) If my spouse, RONALD N. HUGHIKANICR, does not survive me, I direct that any taxes so paid shall be charged against my residuary estate. My Executor shall not be entitled to reimbursement for any portion of any such taxes from any such person. The foregoing provisions of this Article SECOND shall not apply to the following: (1) The amount, if any, by which taxes: interest :,n~ per~aitle^ t:?er^or. sr++all ~~~ ~,~ ~ r~~„~ t ^f the inclusion in my gross estate of property (a) in which I may have a qualifying income interest for life, under TRC Section 2044 (or the corresponding provisions of any . ~ ::. ___ ~,.,-_ .f,_----,_T_rT_-___ -----T- - ---~--- - _ - - r?-~T--~-~.,-~.--_-._r. --- r f S. c -. r y k ~ - z ~~ . 4 .. m y y~ { ~ r .'1. ~ r ~ .p::: ,, I.,AST WILL AND TESTAMENT, OF GLORIA A. HUGHMANICR PAGE 3 subsequent federal tax laws) or corresponding provisions of state law, or (b) over which I may have a general power of appointment under IRC Section 2041 (or the corresponding provisions of any subsequent federal tax laws) or corresponding provisions of state law, or (c) over which I may have retained an interest as defined in IRC Section 2036 (or the corresponding provisions of any subsequent federal tax laws) or corresponding provisions _ of state law, and any taxes, interest and penalties on said incremental amount shall either be paid from said property directly or shall be recovered by my Executor from the person holding or receiving said property as provided in IRC Sections 2207, 2207A, or 2207B (or the corresponding provisions of any subsequent federal tax laws); -- (2) The generation skipping tax imposed by Chapter. - -_ 13 or the additional estate tax imposed by Section 2032A(c) or corresponding provisions of federal or state law applicable to my estate and imposing said taxes) , and any and all interest and penalties on said Chapter 13 and Section 2032{c) and comparable state taxes; and, (3) Such portion or portions of said taxes, interest and penalties which may be required to be paid, or are actually paid or reimbursed, by the Trustee of the Trust described in Paragraph FIRST (C), above. THIRD: Tangible Personal Property. Except for those items excluded below and those items enumerated in the Letter of Instruction, I bequeath all my tangible personal property, including but not limited to clothing, jewelry, furniture, household furnishings, household goods, personal effects, motor vehicles, and all other similar articles, which I own, and the insurance thereon, to my spouse, RONALD N. HUGHMANICR, if he survives me by sixty (60) days. Tangible personal property shall not include: (1) any and all property used by me in any business, (2} cash on hand or on deposit in banks, (3) stock or securities, (4) any type of evidence of indebtedness, and (5) any life, health or accident insurance polici~~. , If my spouse does not survive me by sixty (60) days, I leave such tangible personal property to my children, DAVID N. HUGHMANICR, DONALD H. HUGHMANICR and LISA D. ALDERMAN, or their LAST WILL AND TESTAMENT OF GLORIA A. HUGHMANICR PAGE 4 surviving issue, per stirpes, to be divided among them as they may select in as nearly equal shares as is practical. If there is any disagreement as to distribution, I direct my Executor to make such distribution. The decision of my Executor shall be final and binding. Any items not selected or any items which my Executor considers unsuitable for my children or issue may be distributed or sold in the sole discretion of my Executor, and if sold, the net proceeds therefrom shall be added to the residue of my estate. Any such article allocated to a minor may, as my Executor deems advisable, either be delivered to the minor or to any person to safeguard on behalf of the minor. Notwithstanding any other provisions in this Article THIRD, I may leave a separate, dated and unsigned Letter of Instruction, which I shall place with my Will, containing directions as to the ultimate disposition of certain of the property bequeathed under this. Article THIRD, and such_Letter of Instruction shall determine -.the distribution of such items. FOURTH: Residuary Estate. I devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, of whatever nature and wherever situated, to which I am legally or equitably entitled, including the insurance thereon, to the then- acting Trustee of the Trust described in Paragraph FIRST (C), above, to be held, administered and distributed pursuant to the terms thereof, as the same may be amended from time to time. By this devise and bequest of my residuary estate, I hereby exercise all Powers of Appointment I possess at the time of my death except any power of appointment which I possess under the Trust described in Paragraph FIRST (C), above, or which I possess under any trust created by my spouse during her life or under her Will. FIFTH: Powers of Executor. In addition to the powers and duties as may have been granted elsewhere in this Will, but subject to any limitations stated elsewhere in this Will, the Executor shall have and exercise exclusive management and control of the Estate and shall be vested with the following specific powers and discretion, in addition to the powers as may be generally conferred from time to time upon the Executor by law: zs:) In t1~ie managemenl~- : ca~'e the Executor shall have the power such deeds and instruments as may including the following powers, hI r ~ ~ 1a 3 aF1~' 3i Spf~S i ti~3'i :zF t'_'~~ to do all things and to be deemed necessary or all of which may ] s --- ---- _,._ _ n,~- __ _ . ~ .~.-~-- ~r r r ._ _ - -- .~ `, ox ,[ Y Estates, execute proper, '~ LAST WILL AND TESTAMENT OF GLORIA A. HUGHMANICR PAGE 5 without order of or report to any Court: (1) To sell, exchange or otherwise dispose of any property, real, personal or mixed, at any time held or acquired hereunder, at public or private sale, for cash or on terms, without advertisement, including the right to lease for any term notwithstanding the period of the Estate, and to grant options, including any option for a - period beyond the duration of the Estate. (2) To invest all monies in such stocks, bonds, securities, mortgages, notes, choses in action, real estate or improvements thereon, and any other property as the Executor may deem best, without regard to any law now or hereafter enforced limiting investments of fiduciaries. (3j To retain for investment any property deposited with the Executor hereunder. (4} To vote in person or by proxy any corporate stock or other security and to agree to or take any other action in regard to any reorganization, merger, consolidation, liquidation, bankruptcy or other procedure or proceedings affecting any stock, bond, note or other security. (5) To use attorneys, real estate brokers, accountants and other agents, if such employment is deemed necessary or desirable, and to pay reasonable compensation for their services. (b) To compromise, settle or adjust any claim or demand by or against the Estate and to agree to any rescission or modification of any contract or agreement affecting the Estate. (7) To renew any indebtedness, as well as to borrow money, and to secure the same by mortgaging, pledging or convey;.nc3r any property of the Estate. (8) To retain and carry on any business in which the Estate may acquire an interest, to acquire additional interest in any such business, to agree to the ~, ~. a. h ~ -- 4 i~ r .; .~~ }~ ~ ww, ~ g~.y jam, ~` _ }~.,Ty y MJ ~'~." p 1 X14 i+~~-~,.Y. -~7'~1~.N` 1~.~iE~1'3~ ~~~i. ;rte' da"~.ti~i~'tCG Y~, c. .Tl!''Y~l~ ¢ .N ~ , ~A. ~x'}:~ ~ ~ urr~~~~ 1.~. ~.se~}~.t~ 1~ LAST WILL AND TESTAMENT_ ' ~ OF GLORIA A. HUGHMANICR PAGE 6 liquidation in kind of any corporation in which the Estate may have an interest and to carry on the business thereof, to join with other owners in adopting any form of management for any business or property in which the Estate may have an interest, to become or remain a partner, general or limited, in regard to any such business or property and to hold the stock or other securities as an investment, and to employ agents and _ confer on them authority to manage and operate the business, property or corporation, without liability for the acts of such agent or for any loss, liability or indebtedness of such business if the management is selected or retained with reasonable care. (9) To register any stock, bond or other security in the name of a nominee, without the addition of words indicating that such security is held in a fiduciary _ capacity,- .but accurate records shall be maintained showing that such security is a Estate asset and the Executor shall be responsible for the acts of such nominee. (B) Whenever the Executor is directed to distribute any Estate assets in fee simple to a person who is then under twenty- one (21) years of age, the Executor shall be authorized to hold such property in Trust for such person until he becomes twenty-one (21) years of age, and in the meantime shall use such part of the income and the principal of the Estate as the Executor may deem necessary to provide for the proper support and education of such person. If such person should die before becoming twenty-one (21) years of age, the property then remaining in trust shall be distributed to the personal representative of such person s estate. (C) In making distributions from the Estate to or for the benefit of any minor or other person under a legal disability, the Executor need not require the appointment of a guardian, but shall be authorized to pay or deliver the same to the custodian of such person, to pay or deliver the same to such person without the intervention of a guardian, to pay or deliver the same to a legal guardian of such person if one has already been appointed, or to use tt~e same- for the benefit of ~~~i~ ti~+-~~u~3. _ _ (D) In the disbursement of the Estate and any division into separate trusts or shares, the Executor shall be authorized to make ~i. ~. w. ', LAST WILL AND TESTAMENT OF GLORIA A. HUGHMANICR PAGE 7 the distribution and division in money or in kind, or both, regardless of the basis for income tax purposes of any property distributed or divided in kind, and the distribution and division made and the values established by the Executor shall be binding and conclusive on all persons taking hereunder. The Executor may in making such distribution or division allot undivided interests in the same property to several trusts or shares. - (E) The Executor shall have discretion to determine whether items should be charged or credited to income or principal or allocated between income and principal as the Executor may deem equitable and fair under all the circumstances, including the power to amortize or fail to amortize any part or all of any premium or discount, to treat any part or all of the profit resulting from the maturity or sale of any asset, whether purchased at a premium or at a discount, as income or principal or apportion the same between income and principal, to apportion the sales price_of any asset `between income and principal; to treat any dividend ~or-`other distribution of any investment as income or principal, or apportion the same between income and principal, to charge any expense against income or principal or apportion the same, and to provide or fail to provide a reasonable reserve against depreciation or obsolescence on any assets subject to depreciation or obsolescence, all as the Executor may reasonably deem equitable and just under all the circumstances. If the Executor does not exercise the above discretionary power, the cash or accrual allocation shall be in accordance with Chapter 81 of Title 20 of the Pennsylvania Consolidated Statutes, or the corresponding provisions of subsequent state law. (F) If at any time the total fair market value of the assets of any trust established or to be established hereunder is so small that the corporate Trustee's annual fee for administering the trust would be the minimum annual fee set forth in the Trustee's regularly published fee schedule then, in effect, the Trustee in its discretion shall be authorized to terminate such trust or to decide not to establish such trust, and in such event the property then held in or to be distributed to such trust shall be distributed to the persons who are then or would be entitled to the --incor~~e c.£ ~~~rl~. trust. If the. amount of income to_ be r?:ci~Ted by such persons is to be determined iii ti;e dis~:retion of the Trustee, then the Trustee shall distribute the property among such of the persons to whom the Trustee is authorized to distribute income, and in such proportions, as the Trustee in its discretion shall .Q ----~-.-..---..,._-~~_.-- -_ __..r~..-.,-, - ~~ • °€~'r; ~, ~ ; t ,'~ ~ ::~ ~ ~ ~, 4 ~ ~ . ., LAST WILL AND TESTAMENT OF j~ GLORIA A. HUGHMANICR PAGE 8 determine. (G) Except as otherwise provided in this Will, when the authority and power under this Will are vested in two (2) or more Executors or Trustees, the authority and powers are to be held jointly by the Executors or Trustees, respectively. A majority of the Executors or Trustees only may act under this Will by exercising any authority or power granted under this Will or - granted by law. Any attempt by one such Executor or Trustee to act under this Will on other than ministerial acts shall be void. The action of one such Executor or Trustee under this Will may be validated by a subsequent ratification of the act by a majority of the Executors or Trustees. SIXTIi: Ri hts and Liabilities of Executor. .. _ ._..GA~._~.. No..bo~d_~_ax'~__other securty_..:.shall _be xequired__ of.-._any ~:_._ -. __ _ . ._ . Executor. (H) This instrument always shall bExecutor,eand any Executor validity of any act or omission by any shall not be liable for any act or omission except in the case of gross negligence, bad faith or fraud. Specifically, in assessing the propriety of any investment, the overall performance of the entire Estate shall be taken into account. (C) Each Executor shall be entitled to receive reasonable compensation for services actually rendered to my estate, in an amount the Executor normally and customarily charges for performing similar services during the time which he performs the services. SEVENTH: Tax Elections. (A) Except as otherwise provided in this Article SEVENTH, in determining the estate, inheritance and income tax liability relating to my Estate, the Executor shall, with the advice of the Trustee of the Trust described in Paragraph FIRST (C), above, determine all available tax elections, which shall be conclusive on all concerned. If the Executor joins with my spouse in_filing ir~corr~e tax return: , or consenting.. for. gift tax pub®~~~~ _~o having gifts made by either of us during my life considered as having been made one-half by each of us, any resulting liability shall be borne by my Estate and my spouse in such proportions as they may agree. In accordance with IRC Section 2632 (a) and without regard to .~ _ a ~. ~~gwa ~~ Yts,~ ,t~'x, f" ~ +t ~ .r. .k LAST WILL AND TESTAMENT OF GLORIA A. HUGHMANICR PAGE 9 whether a Federal estate tax return is actually filed, my Executor shall allocate so much of the Federal Generation Skipping Transfer (GST) exemption amount as will fully exempt any generation skipping transfer which may occur under this will. (B) The Executor may, with the advice of the Trustee of the Trustee described in Paragraph FIRST (C), above, determine the date as of which my gross estate shall be valued for the purpose of determining the federal estate tax payable by reason of my death. (C) The Executor may, with the advice of the Trustee of the Trust described in Paragraph FIRST (C), above, decide whether all or any part of certain deductions shall be taken as income tax deductions (even though they may equal or exceed the taxable income of my estate and whether or not claimed or of benefit on my _ _. ~~-~.~_. _- -._;_.:es~tate'~-income_--tax__.return).__.nr~_..as_..-~es.tate--.tax _..deductions- when :-a-__..._...__ :...y.::. choice is available; and in the event that all or any part of such deductions are taken as income tax deductions, no adjustment of income and principal accounts in my estate shall be made as a result of such decisions. (D) The Trust described in Paragraph FIRST (C), above, into which a portion of my probate estate is added under Article FOURTH, above, may contain a marital deduction trust for my spouse. The Executor shall, with the advice and consent of the Trustee of the Trust described in Paragraph FIRST (C), above, determine whether to elect to qualify part or all of said Trust for the federal estate tax marital deduction. I hereby exculpate and exonerate my Executor from any and all liability for following the direction of the Trustee in making the election. EIGHTH: Svendthrift Provision. No beneficiary shall have the power to anticipate, encumber or transfer his interest in the estate in any manner other than by the valid exercise of a power of appointment. No part of the estate shall be liable for or charged with any debts, contracts, liabilities or torts of a beneficiary or subject to seizure or other process by any creditor of a beneficiary. NINTH: Definitions and General Provisions. (A) Survival. Any beneficiary who dies within sixty (60) days after my death shall be considered not to have survived me. '~ r . . ~' ~ LAST WILL AND TESTAMENT' OF GLORIA A. HUGHMANICR PAGE 10 (B) Captions. The captions set forth in this Will at the beginning of the various articles hereof are for convenience of reference only and shall not be deemed to define or limit the provisions hereof or to affect in any way their construction and application. (C) Children. As used in this Will, the words "child" and "children" shall include persons who are legally adopted and the -- issue of said persons, whether born in or out of wedlock, so long as any person born out of wedlock is acknowledge in a written instrument executed by the one of their natural parents who is a , descendant of mine to be the child of said descendant. The word "issue" shall include descendants of all generations but shall exclude adopted persons. A posthumous child shall be considered as living at the death of his parent. The birth to me or the adoption by me of a child or children subsequent to the execution of this _.. _~_~_.a..~.__._.~..~=~c~Ji11_.~_shall_, _: noa~.....opera.~te _ , ,to, __ revoke__ -this Will . Except or ._ _.. qua l ly'~ among ~ a discretionary distributions. which may be made~une ~"~" ~~~~ group of persons and distributions pursuant to a valid exercise of a power of appointment, in making a distribution to the children of any person, the property to be distributed shall be divided into as many shares as there are living children of the person and deceased children of the person who left children who are then living. Each living child shall take one share and the share of each deceased child shall be divided among his then-living descendants in the same manner. (D) Code. Unless otherwise stated, all references in my Will to section and chapter numbers are to those of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any subsequent federal tax laws applicable to my estate. (E) Other terms. The use of any gender includes the other genders, and the use of either the singular or the plural includes the other. (F) Powers of Appointment. By this Will, I exercise any and all Powers of Appointment which I possess at the time of my death except any power of .appointment which I possess under the Trust de:~cribed i~1 Paragraph FIRST ;'C? , afi^ve, or whiC~? T_ possess u.;der- _ any trust created by my spouse during her life or under her Will. LAST WILL AND TESTAMENT ' OF GLORIA A. HUGHMANICR PAGE 11 IN WITNESS WHEREOF, I, GLORIA A. HUGHMANICR, the Testatrix, have to this my Last Will and Testament, typewritten on twelve (12) pages, including the Acknowledgment and Affidavit, set my hand and seal this ~"~ day of 8`x{.0-~- 1995. GLORIA A. HUGHMAN R Signed, sealed, published and declared by the above-named Testatrix, as and for her Last will and Testament, in the presence of us, who have hereunto subscribed our names at her request, as witnesses hereto, in the presence of the said Testatrix, and in the presence of each other. Each of us further declares that he believes the Testatrix to be of sound mind and memory. The '~ i-ecedin instrument consists of this and: eleven,., (11_)-- other- - - -- __ .._.____....~_.._._.___._.___ _.___..~d..__,_..__,__.._ consecutively numbered typewritten pages ~~including -""the -~"~" Acknowledgment and Affidavit. residing at ~- residing at ~e~ (Iwo'' ACKNOWLEDGMENT AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA 7 SS: COUNTY OF ~ ~ ~~~ / Q- /I ~ , The Testatrix and the witnesses whose names are signed and subscribed to the attached or foregoing instrument, being first duly sworn and qualified according to law, do hereby acknowledge, depose and say to the undersigned authority, that the Testatrix signed and executed the instrument as her Last Will in the presence of the witnesses; that she signed it willingly or willingly directed another to sign it for her; that she executed it as her free and voluntary act for the purposes therein expressed; that each of the witnesses were present and saw the Testatrix sign and execute the instrument as her Last Will; that each subscribing witness in the hearing and sight of the Testatrix signed the will as witnesses,..-and that_.._to__the best. of -their--knowledge the Testatrix - _ _ _.. =~ =- - -- - _-- -- wa•s -~a•t- that time--eighteenyears of rage or older, of"•souic~ mind and under no constraint or undue influence. Q ~ N Testat ix s~ witness Sworn to or affirmed, subscr me y the above-named Testatrix i~ 1995. to, and acknowle ed, before witnesses, this ~a[[ day of .- Q ary Public My Commission Expires: Notarial Seal Janet C. Naclerio, Notary Public Lemoyne Boro, Cumberland County My Commission Expires April 19, 1999 Member, PenrtsyNarria ~oaation of Notaries THE GLORIA A. HUGHMANICK FAMILY REVOCABLE TRUST THIS%~RU T AGREEMENT is executed in triplicate on this ~~ day of l~L ~.,~'Ut~'~ 1995, by and between GLORIA A. HUGHMANICR, of 80 Foxcroft Drive Camp Hill, Cumberland County, Pennsylvania 17011 (hereinafter called "Settlor"), and GLORIA A. HUGHMANICR, of 80 Foxcroft Drive, Camp Hill, Cumberland County, Pennsylvania 17011 (hereinafter called "Trustee"). ARTICLE I. PARTIES, PERSONAL DATA AND TABLE OF CONTENTS 1.01. Parties and Personal Data. The Settlor is married to RONALD N. HUGHMANICK. The Settlor's children are DAVID N. HUGHMANICK, DONALD H. HUGHMANICK and LISA D. ALDERMAN. Throughout this Agreement: (a) GLORIA A. HUGHMANICK will be referred to as the Settlor; (b) RONALD N. HUGHMANICK will be referred to as Settlor's spouse; (c) DAVID N. HUGHMANICK, DONALD H. HUGHMANICK and LISA D. ALDERMAN will be referred to as the children of the Settlor or the Settlor's children; and, (d) the word "issue" will include all of the Settlor's children as well as Settlor's other descendants. 1.02. Table of Contents. PAGE ARTICLE I. PARTIES, PERSONAL DATA AND TABLE OF CONTENTS 1.01 Parties and Personal Data 1 1.02 Table of Contents 1 ARTICLE II. TRUST ESTATE 2.01 Transfer to Trust 2 2.02 Additional Transfers to Trust 2 ARTICLE III. LIFE INSURANCE POLICIES 3 ARTICLE IV. DISTRIBUTIONS FROM TRUST 4.01 Distributions During Settlor's Life 3 4.02 Formula Division into Marital and Non-Marital Portions 3 4.03 Disposition of Marital Portion 6 4.04 Disposition of Non-Marital Portion; the By-Pass Trust 7 4.05 Formula Division into Children's and Grandchildren's Portions 10 ARTICLE V. POWERS OF TRUSTEE 5.01 General Powers 13 5.02 Voting by Trustee 16 ARTICLE VI. SPENDTHRIFT PROVISION 6.01 General Provisions 16 ARTICLE VII. CONS 7.01 7.02 7.03 7.04 7.05 rRUCTION OF TRUST Choice of Law 16 Code 17 Other Terms 17 Captions and Table of Contents 17 Situs of Trust 17 ARTICLE VIII. COMPENSATION OF TRUSTEE AND APPOINTMENT OF SUCCESSOR TRUSTEE 8.01 Compensation 17 8.02 Removal of Trustee 17 8.03 Successor Trustee 17 ARTICLE IX. PERPETUITIES CLAUSE 9.01 General Provisions 18 ARTICLE X. EVOCATION AND AMENDMENTS 10.01 Reservation and Powers 18 10.02 Effect of Settlor's Incapacity 18 ARTICLE XI. ACQUISITION OF UNITED STATES TREASURY BONDS ELIGIBLE FOR TAX PAYMENT; PAYMENT OF TAXES, FUNERAL EXPENSES, AND EXPENSES OF ADMINISTRATION 11.01 Acquisition of Bonds 20 11.02 Payment of United State Estate Tax by Bond Redemption 20 11.03 Payment of Death Taxes and Other Estate Settlement Costs 20 ARTICLE II. TRUST ESTATE 2.01. Transfer to Trust. Settlor does hereby assign, transfer and deliver to the Trustee and its successors and assigns the property described in Schedule "A" attached hereto and made a part hereof, or as Schedule "A" may be amended. As further evidence of such assignment, the Settlor has executed or will execute or cause to be executed such other instruments as may be required for the purposes of completing the assignment or transfer of title to such property to the Trustee. The Trustee accepts such transfer and assignment to itself as Trustee, and the Trustee undertakes to hold, manage, invest and reinvest the assets of this Trust and to distribute the income and principal of the Trust in accordance with the provisions of this Agreement. 2.02. Additional Transfers to Trust. The Settlor and any 2 other person, with the consent of the Trustee, shall have the right at any time to make additions to the corpus of this Trust or any shares thereof hereby established. All such additions shall be held, controlled and distributed by the Trustee in accordance with the terms and conditions of this Agreement. ARTICLE III. LIFE INSURANCE POLICIES [This Article has been intentionally left blank.] ARTICLE IV. DISTRIBUTIONS FROM TRUST 4.01. Distributions During Settlor~s Life. If more than ONE HUNDRED DOLLARS ($100) worth of cash, property or other assets (excluding the cash value of any insurance policies) is added to the Trust during the Settlor~s life, then the Trustee shall pay to, or apply for the benefit of, the Settlor and/or the Settlor~s spouse: (1) so much of or all of the income and so much of or all of the principal as the Trustee deems desirable for the most comfortable care, support, maintenance, welfare, education, happiness, luxuries and any needs arising from illness, accidents or other emergencies of the Settlor or the Settlor~s spouse; and, (2) so much of or all of the income and so much of or all of the principal as the Settlor shall request. 4.02. Formula Division into Marital and Non-Marital Portions. (A) General Explanation of Plan. If the Settlor~s spouse survives the Settlor, then upon the Settlor~s death, the Trustee shall divide the remaining Trust estate into Marital and Non- Marital Portions, pursuant to the formula set forth in Subparagraph 4.02(B), below. If the Settlor~s spouse does not survive the Settlor, then the remaining Trust estate shall be disposed of as provided in Subparagraph 4.05, below. (B) Formula Division into Non-Marital and Marital Portions. (1) Non-Marital Portion. The Non-Marital Portion of this Trust shall be an amount equal to the largest amount that can pass from the Settlor~s taxable estate free of any federal generation-skipping tax as a result of the allowance of the $1,000,000 GST Exemption under IRC Section 2631 et. seq. (or the corresponding provisions of any subsequent federal tax law) (i.e., the largest amount that can pass into the Non-Marital Portion of this trust with a resulting inclusion ratio of zero for the Non-Marital Portion of this trust), without regard to whether the estate is required to pay any or additional federal estate tax. The Non-Marital Portion of this Trust shall be determined by and after taking 3 into consideration, among other things, the following: (i) all charges against principal in the Settlor's estate or this Trust that are not allowed as deductions in computing the federal estate tax; (ii) all administration and other expenses claimed on the Settlor's estate tax return; and, (iii) inheritance, estate and other death taxes or duties levied or assessed against the Settlor's estate (including all interest and penalties thereon. (2) Marital Portion. The Marital Portion of this Trust shall be the portion remaining after reducing the entire amount held in this Trust by the Non-Marital Portion. (C) Non-Marital Portion to Pass to the By-Pass Trust. The Non-Marital Portion of this Trust shall pass into the By-Pass Trust (hereinafter referred to as the "By-Pass Trust") to be held and disposed of as provided in Paragraph 4.04, below. (D) Disposition of Marital Portion. The Marital Portion of this Trust shall be disposed of as provided in Paragraph 4.03, below. (E) Valuation Elections and Selection of Assets. (1) Valuation Elections, Meaning of Terms and Date of Distribution Values to Govern. For the purpose of determining the amount of the Marital Portion, values shall be those which are finally determined for federal estate tax purposes. Elections made by the Settlor's fiduciaries with respect to an alternate valuation date and with respect to taking certain deductions for income tax purposes (rather than estate tax purposes) shall determine the values and thus the formula amount as computed under Subparagraph 4.02(B), above. Throughout this instrument, the words "marital deduction," "gross estate" and "alternate valuation date" shall have the same meanings as such words have for marital deduction purposes under the federal tax laws applicable at the time of Settlor's death. Subject to the requirements of Subparagraphs 4.02(E)(2) and (3), below, the Trustee is authorized, in its sole discretion, to satisfy the Marital Portion in cash or in kind, or partly in each; and if wholly or partly in kind, to place in the Marital Portion the specific asset or assets so selected; provided, however, that any assets placed in the Marital Portion in kind shall be valued for the purpose of being placed in the Marital Portion at their fair market value as determined as of their respective dates of distribution to the Marital Portion. The Trustee is further authorized, in its sole discretion, to estimate the size of the Marital Portion and to fund that portion 4 subject, however, to any adjustments which may be required upon final determination of the federal estate tax on the Settlor's estate. (2) Assets to go into the Marital Portion. Unless and except to the extent that other assets of the Settlor's estate which qualify for the marital deduction are not sufficient to satisfy the amount to be placed in the Marital Portion in full, the Marital Portion shall not be satisfied with assets which are includable in the Settlor's gross estate for federal estate tax purposes and which are also subject, by reason of the Settlor's death, to any estate, transfer, inheritance, legacy, succession or other death tax or duty imposed by any foreign country or a possession or political subdivision thereof, or the proceeds from such assets. The Marital Portion shall not, under any circumstances, be satisfied with assets which would not qualify for the marital deduction or with any unmatured life insurance policy or in any other manner which would not qualify for the marital deduction under applicable law. If the Settlor's estate includes United States bonds redeemable to pay the federal estate tax at more than their market value, any excess of such bonds over the amount needed to pay said tax due by reason of the Settlor's death shall be first used to satisfy the Marital Portion, whether said bonds are held in this Trust at the Settlor's death or subsequently distributed to this Trust from the Settlor's estate. Any reference in this Agreement to a distribution of an asset not includable in the decedent's gross estate for federal estate tax purposes shall be deemed to include that portion of any asset partially includable in the decedent's estate that is not so includable. (3) Special Treatment for Certain Other Assets. If any distributions which are includable in the Settlor's gross estate are made from any pension, stock bonus, profit sharing or other plan or trust funds, retirement annuity contract, self-employed retirement plan or individual retirement account, annuity or bond qualified for special tax treatment under Sections 401, 403, 408, or 409, or Chapter 73 of Title 10 of the United States Code or corresponding provisions of applicable laws, or any death benefits paid by an employer which are distributions not includable in the Settlor's gross estate shall be payable to the Trustee, such distributions shall be added to the Non-Marital Portion, after being segregated, as provided herein, if the Settlor's spouse survives the Settlor, and administered in the same manner as is the Non-Marital Portion. If the Settlor's spouse does not survive the Settlor, such 5 distributions shall be held under the terms of this Agreement as any other property received from the Settlor's estate. However, where any distributions not includable in the Settlor's gross estate are received by the Trustee hereunder from any such qualified plan, trust, contract, account, annuity or bond, or received as death benefits paid by an employer not includable in the Settlor's gross estate, such distributions shall be segregated until such time as all of the death taxes on the Settlor's estate are paid in full. The Trustee is prohibited from using any portion of such distributions for the payment of the Settlor's death taxes, debts, administration expenses of his estate or his funeral expenses. The provisions of this Subparagraph 4.02 (E) (3) shall not apply to distributions includable in the Settlor's gross estate, except insofar as the Trustee, in its sole discretion, desires to make some or all of said provisions applicable, and the term "distributions not includable in the Settlor's gross estate" includes a distribution received by the Trustee where the recipient may elect whether to include or exclude said distribution and has elected to exclude it. 4.03. Dis osition of Marital Portion. (A) Marital Bequest. If the Settlor's spouse survives the Settlor, then the entire Marital Portion shall be distributed to the then-current Trustee of the RONALD N. HUGHMANICR FAMILY REVOCABLE TRUST dated f~7vby ,-~3 1995, as now in effect or as may hereafter be amended, to be held and disposed of in accordance with the terms of that Trust. (B) Disposition of Marit >n in Event of D: Souse or Souse's Fiduciary. Notwithstanding anything to the contrary contained in this Agreement, the Settlor's spouse may disclaim her rights to all or any part of the Marital Portion. If the Settlor's spouse dies or has a fiduciary (which term includes, but is not limited to, for purposes of this Paragraph 4.03 an executor, administrator, conservator, committee, guardian, curator or tutor) appointed by a court to act for the spouse within nine (9) months after the Settlor's death, and if the spouse has not fully exercised her disclaimer rights, then the spouse's fiduciary may, within the nine (9) months, file one or more disclaimers on behalf of the spouse and the estate of the spouse in the same manner as the spouse could have disclaimed had the spouse been then living without a fiduciary acting for her. A disclaimer by the spouse or the spouse's fiduciary shall be made in one or more written instruments, signed by the spouse or the spouse's fiduciary, as the case may be, and delivered to the Trustee within nine (9) months after the Settlor's death, and in such event the disclaimed portion shall pass to the By-Pass Trust hereinafter more fully described in Paragraph 4.04, below. 6 i 1 ~ (C) Restrictions Regarding Marital Portion. It is the intention of the Settlor that the Marital Portion established by Subparagraph 4.02(B), above, shall qualify for the marital deduction allowed under the United States Internal Revenue Code. All questions relating to the administration of the Marital Portion shall be resolved accordingly. The Trustee shall have no power to purchase insurance or annuity contracts or pay premiums thereon from any of the funds in the Marital Portion. If any property unproductive of income is acquired or held in any trusts set up to qualify for the marital deduction, the Trustee shall, upon request made at any time by the Settlor's spouse, sell, exchange or otherwise dispose of said property and acquire income producing property in lieu thereof. Notwithstanding any provisions to the contrary contained in or incorporated into this Agreement, no one shall have the power to make any equitable adjustments (adjustments to trust corpus or income or both, which involve a reallocation of assets from the account of one beneficiary to that of another to compensate for disproportionate sharing of a tax burden resulting from a tax election). 4.04. Disposition of Non-Marital Portion; the By-Pass Trust. After compliance with Paragraph 4.02, above, the Non-Marital Portion shall be placed in a trust called the By-Pass Trust to be held and disposed of as follows: (A) Hold By-Pass Trust Undivided Until Death of Spouse. If the Settlor's spouse survives the Settlor, then the Trustee shall hold the By-Pass Trust undivided until the death of the Settlor's spouse. For and during the lifetime of Settlor's spouse, the Trustee shall distribute to, or for the benefit of, Settlor's spouse so much of the net income and principal from the Trust as the Trustee, in its sole discretion, shall deem advisable for the health, education, support and maintenance of 5ettlor's spouse, and the Trustee shall accumulate and add to the Trust principal any of the net income not so expended. (B) Spouse's Special Power of Appointment. The Settlor's spouse shall have the power at any time, exercisable either (i) by instrument or instruments in writing delivered to the Trustee during the spouse's life, or (ii) by the spouse's will, admitted to probate within three hundred and sixty-five (365) days from the spouse's death, specifically referring to this Subparagraph 4.04(B), to appoint all or any portion of the principal and any accumulated and accrued income of this Trust, except any policies of insurance on the life of the Settlor's spouse. Any appointment made under this Subparagraph 4.04 (B) may be upon any terms and conditions (including further trusts, the beneficiaries of which are only one or more of the Settlor's issue and spouses of the Settlor's issue) to or for the benefit of any one or more of the Settlor's issue and spouses of the Settlor's issue. However, no such appointment may be made to the Settlor's spouse, or to her estate, her creditors or the creditors of her estate, or to anyone 7 other than the Settlor's issue and spouses of the Settlor's issue, or for the health, education, support or maintenance of any children of the Settlor whom the Settlor or the Settlor's spouse is legally obligated to support or maintain, nor may any general powers of appointment be created by the exercise of the special power of appointment created herein. (C) Spouses Limited General Power of Appointment. The Settlor's spouse is hereby granted the power to appoint, by an instrument in writing delivered to the Trustee during the spouse's life, a maximum amount of the principal of this By-Pass Trust to the spouse, her estate, her creditors or the creditors of her estate, or any other individual, in such proportions and upon such terms (in trust or outright gifts) as the spouse deems advisable. The maximum amount which Settlor's spouse may appoint under this paragraph, per calendar year, shall be the greater of $5,000 or five (5~) per cent of the entire principal of the By-Pass Trust. At the end of each calendar year, the spouse's right to appoint the maximum amount shall lapse, if not exercised, and the unused maximum amounts shall not accumulate. This power shall not be exercisable under the spouse's will. If Settlor's spouse fails, either in whole or in part, to exercise this power of appointment herein granted, the unappointed principal shall continue in trust and shall be administered according to the terms of this By-Pass Trust under this Paragraph 4.04. (D) Disposition of Remainder of By-Pass Trust. Upon the death of Settlor's spouse, to the extent the spouse has not exercised the powers of appointment described in Subparagraphs 4.04 (B) and (C), above, the remaining Trust principal shall be divided into separated and equal shares and one such share shall be distributed, absolutely, to each of the Settlor's children, DAVID N. HUGHMANICK, DONALD H. HUGHMANICR and L28A D. ALDERMAN, per stirpes. If any of the 5ettlor's children predecease the termination of this Trust, then the predeceased child's share shall be held by the Trustee, IN FURTHER SEPARATE TRUST, for each of the issue of the predeceased child. The Trustee shall, during the lifetime of each of the then-living issue of the Settlor's child (herein referred to as the "Beneficiary"), or until the earlier termination of the Beneficiary's trust, hold each separate trust for the following uses and purposes: (1) During the minority of the Beneficiary, which Settlor defines as not having attained age twenty-two (22), to pay any part or all of the income to, or for the benefit of, the Beneficiary, or to accumulate any part or all of the income, which in the sole discretion of the Trustee is determined to be reasonably necessary for the Beneficiary's needs for health, education, support and maintenance. Any income not so paid shall be added to the principal of the Trust. To the extent possible, all payments of principal or income shall be paid directly to the third-party for the 8 ,. ' benefit of the Beneficiary rather than directly to the Beneficiary. (2) After the Beneficiary has attained the age of twenty-two (22) years, to pay all of the income to, or for the benefit of, the Beneficiary in such periodic installments as the Trustee and the Beneficiary shall agree. To the extent possible, all payments of principal or income shall be paid directly to the third party for the benefit of the Beneficiary rather than directly to the Beneficiary. (3) To pay to, or for the benefit of, the Beneficiary at any time or times prior to the termination of the Beneficiary's separate Trust, such sums from or any part or all of the principal as the Trustee may, in its sole discretion, determine to be reasonably necessary for the Beneficiary's needs for health, education, support and maintenance. To the extent possible, all payments of principal or income shall be paid directly to the third party for the benefit of the Beneficiary rather than directly to the Beneficiary. (4) After each Beneficiary attains age thirty (30) , each Beneficiary is hereby granted the power to appoint a maximum amount of the principal of his separate Trust to himself or his estate, or any other individual, in such proportions and upon such terms (in trust or outright gifts), as he deems advisable. The maximum amount which each Beneficiary may appoint under this paragraph per calendar year, shall be the greater of five thousand ($5,000) dollars, or five (5~) percent of the entire principal of the Beneficiary's separate Trust. At the end of each calendar year the Beneficiary's right to appoint the maximum amount shall lapse, if not exercised, and the unused maximum amounts shall not accumulate. This power shall not be exercisable under the Beneficiary's will. If the Beneficiary fails, either in whole or in part, to exercise this power of appointment, herein granted, the unappointed principal shall continue in trust and shall be administered in accordance with the terms of this Trust. (5) To pay to, or for the benefit of, the Beneficiary, upon his attaining the age of twenty-five (25), up to one- third (1/3), cumulatively, of the initial principal of his trust. (6) To pay to, or for the benefit of, the Beneficiary, upon his attaining the age of thirty (30), up to one-half (1/2), cumulatively, of the remaining principal in his trust. (7) To pay to, or for the benefit of, the Beneficiary, upon his attaining the age of thirty-five (35), the entire 9 principal of his trust remaining at that time. (8) Upon the death of a Beneficiary prior to his thirty- fifth (35th) birthday, the Trustees shall pay the remaining principal, if any, to the predeceased Beneficiary~s then- living issue, per stirpes, or if the Beneficiary has no such issue, to the Settlor~s then-living issue, per stirpes, provided that any distribution to Settlor~s issue shall be added to that issues separate trust if a trust is then in existence. ARTICLE V. POSTERS OF TRUSTEE 5.01. General Powers. In addition to such other powers and duties as may subject to any Trustee shall have been granted elsewhere in this Trust, but limitations contained elsewhere in this Trust, the have the following powers and duties: (A) In the management, care and disposition of this Trust, the Trustee shall have the power to do all things and to execute such deeds, mortgages, instruments, and documents as may be deemed necessary and proper, including the following powers, all of which may be exercised without order of or report to any court: (1) To sell, exchange, or otherwise dispose of any property, real, personal or mixed, at any time held or acquired hereunder, at public or private sale, for cash or on terms, without advertisement, including the right to lease for any term notwithstanding the period of the Trust, and to grant options, including an option for a period beyond the duration of the Trust; and to execute such deeds or other instruments as are necessary. (2) To invest all monies in such stocks, bonds, securities, investment companies or trust shares, mortgages, notes, choses in action, real estate, improvements thereon, and other property as the Trustee may deem best, without regard to any law now or hereafter in force limiting investments of fiduciaries. (3) To retain for investment any property deposited with the Trustee hereunder. (4) To vote in person or by proxy any corporate stock or other security and to agree to or take any other action in regard to any reorganization, merger, consolidation, liquidation, bankruptcy or other procedure or proceedings affecting any stock, bond, note or other security held by this Trust. (5) To use lawyers, real estate brokers, 10 accountants and other agents, if such employment is deemed necessary or desirable, and to pay reasonable compensation for their services. (6) To compromise, settle or adjust any claim or demand by or against the Trust and to agree to any rescission or modification of any contract or agreement affecting the Trust. (7) To renew any indebtedness, as well as to borrow money, and to secure the same by mortgaging, pledging or conveying any property of the Trust, including the power to borrow from the Trustee (in the Trustee's individual capacity) at a reasonable rate of interest. (8) To retain and carry on any business in which the Trust may acquire any interest, to acquire additional interests in any such business, to agree to the liquidation in kind of any corporation in which the Trust may have any interest and to carry on the business thereof, to join with other owners in adopting any form of management for any business or property in which the Trust may have an interest, to become or remain a partner, general or limited, in regard to any such business or property and to hold the stock or other securities as an investment, and to employ agents and confer on them authority to manage and operate the business, property or corporation, without liability for the acts of any such agent or for any loss, liability or indebtedness of such business if the management is selected or retained with reasonable care. (9) To register any stock, bond or other security in the name of a nominee, without the addition of words indicating that such security is held in a fiduciary capacity, but accurate records shall be maintained showing that the stock, bond or other security is a trust asset and the Trustee shall be responsible for the acts of the nominee. (B) Whenever the Trustee is directed to distribute any trust principal in fee simple to a person who is then under twenty-one (21) years of age, the Trustee shall be authorized to hold such property in trust for such person until he becomes twenty-one (21) years of age, and in the meantime shall use such part of the income and the principal of the Trust as the Trustee may deem necessary to provide for the proper support and education of such person in the standard of living to which he has become accustomed. If such person should die before becoming twenty-one (21) years of age, the property then remaining in trust shall be distributed to the personal representative of such person's estate. 11 1 1 ,. (C) In making distributions from the Trust to or for the benefit of any minor or other person under a legal disability, the Trustee need not require the appointment of a guardian, but shall be authorized to pay or deliver the distribution to the custodian of such person, to pay or deliver the distribution to such person without the intervention of a guardian, to pay or deliver the distribution to the legal guardian of such person if a guardian has already been appointed, or to use the distribution for the benefit of such person. (D) Subject to the limitations in Paragraphs 4.02 and 4.03, above, in the distribution of the Trust and any division into separate trusts and shares, the Trustee shall be authorized to make the distribution and division in money or in kind or in both, regardless of the basis for income tax purposes of any property distributed or divided in kind, and the distribution and division made and the values established by the Trustee shall be binding and conclusive on all persons taking hereunder. The Trustee may, in making such distribution or division allot undivided interests in the same property to several trusts or shares. (E) If at any time after Settlor's death the total fair market value of the assets of any trust established or to be established hereunder is so small that the Trustee's annual fee for administering the trust would be equal to or less than the minimum annual fee set forth in the Trustee's regularly published fee schedule then in effect, the Trustee in its discretion shall be authorized to terminate such trust or to decide not to establish such trust, and in such event the property then held in or to be distributed to such trust shall be distributed to the persons who are then or would be entitled to the income of such trust. If the amount of income to be received by such persons is to be determined in the discretion of the Trustee, then the Trustee shall distribute the property among such of the persons to whom the Trustee is authorized to distribute income, and in such proportions, as the Trustee in its discretion shall determine. (F) Subject to the limitations in Paragraphs 4.02 and 4.03, above, the Trustee shall have discretion to determine whether items should be charged or credited to income or principal or allocated between income and principal as Trustee may deem equitable and fair under all the circumstances, including the power to amortize or fail to amortize any part or all of any premium or discount, to treat any part or all of the profit resulting from the maturity or sale of any asset, whether purchased at a premium or at a discount, as income or principal or apportion the same between income and principal, to apportion the sales price of any asset between income and principal, to treat any dividend or other distribution on any investment as income or principal or to apportion the same between income and principal, to charge any expense against income or principal or apportion the same, and to provide or fail to provide a reasonable reserve against depreciation or obsolescence on any 12 r~ asset subject to depreciation or obsolescence, all as the Trustee may reasonably deem equitable and just under all of the circumstances. 5.02. Voting by Trustees. Whenever the authority and power under this Trust Agreement are vested in two (2) or more Trustees or Co-Trustees, the authority and powers are to be held jointly by the Trustees or Co-Trustees. A majority of the Trustees or Co- Trustees may act on behalf of the Trust by exercising any authority or power granted under this Trust or granted by law. Any attempt by one such Trustee to act for the Trust on other than ministerial acts shall be void. The action of one such Trustee on behalf of the Trust may be validated by a subsequent ratification of the act by a majority of the Trustees or Co-Trustees. ARTICLE VI. SPENDTHRIFT PROVISION 6.01. General Provisions. No beneficiary shall have the power to anticipate, encumber or transfer his interest in the Trust Estate in any manner other than by the valid exercise of a Power of Appointment. No part of the Trust Estate shall be liable for or charged with any debts, contracts, liabilities or torts of a beneficiary or subject to seizure or other process by any creditor of a beneficiary. ARTICLE VII. CONSTRUCTION OF TRUST 7.01. Choice of Law. This Trust shall be administered and interpreted in accordance with the laws of the Commonwealth of Pennsylvania. 7.02. Code. Unless otherwise stated, all references in this Trust to section and chapter numbers are to those of the Internal Revenue Code of 1986, as amended, or corresponding provisions of any subsequent federal tax laws applicable to this Trust. 7.03. Other Terms. Unless the context otherwise requires, the use of one or more genders in the text includes all other genders, and the use of either the singular or the plural in the text includes both the singular and the plural. 7.04. Captions and Table of Contents. The underlined captions set forth in this Agreement at the beginning of the various divisions hereof and the Table of Contents appearing at the beginning of this Agreement are for convenience of reference only and shall not be deemed to define or limit the provisions hereof or to affect in any way their construction and application. 7.05. Situs of Trust. The Trust shall have its legal situs at Cumberland County, Pennsylvania. 13 , ~ H s r ARTICLE VIII. COMPENSATION OF TRUSTEE AND APPOINTMENT OF SUCCESSOR TRUSTEE 8.01. Compensation. The Trustee shall receive as its compensation for the services performed hereunder that sum of money which the Trustee normally and customarily charges for performing similar services during the time which it performs these services. 8.02. Removal of Trustee. Settlor may remove the Trustee at any time or times, with or without cause, upon thirty (30) days' written notice given to the current Trustee. Upon the Settlor's death, a majority of the current income beneficiaries may remove the Trustee at any time or times, with or without cause, upon thirty (30) days' written notice given to the Trustee. Upon the removal of the Trustee, a successor trustee shall be appointed in accordance with the terms set forth in Paragraph 8.03, below. 8.03. Successor Trustee. The Trustee may resign at any time upon thirty (30) days' written notice given to the Settlor if Settlor is living, or after Settlor's death, upon thirty (30) days' written notice given to the current income beneficiary or beneficiaries (including a beneficiary's natural or legal guardian or legal representative), hereunder. Upon the resignation, removal or incapacity of the Trustee, then my spouse. RONALD N. HUGHMANICR, shall become the Successor Trustee. Upon the death, resignation, removal or incapacity of the above-named Successor Trustees, a successor trustee may be appointed by the Settlor during Settlor's lifetime, or after Settlor's death, by a majority of the current beneficiaries. Any successor trustee thus appointed shall be a financially sound and competent corporate trustee. Any successor trustee, or if the Successor Trustee shall merge with or be consolidated with another corporate fiduciary, then such corporate fiduciary, shall succeed to all the duties and to all the powers, including discretionary powers, herein granted to the Trustee. Settlor prohibits the appointment of the beneficiary's or beneficiaries' natural or legal guardian or legal representative as successor trustee, and any attempt to do so shall be without authority under this Trust Agreement. ARTICLE IX. PERPETUITIES CLAUSE 9.01. General Provisions. Notwithstanding anything to the contrary in this Trust, each disposition Settlor has made herein, legal or equitable, to the extent it can be referred in its postponement of becoming a vested interest to a duration measured by some life or lives in being at the time of Settlor's death is definitely to vest in interest, although not necessarily in possession, not later than twenty-one (21) years after such lives (and any period of gestation involved); or to the extent it cannot be referred in any such postponement to such lives, is to so vest 14 ~ ~ x ,'t ~ r not later than twenty-one (21) years from the time of Settlor's death. ARTICLE X. REVOCATION AND AMENDMENTS 10.01. Reservation of Powers. The Settlor expressly reserves the powers to: (i) revoke this Agreement by an instrument in writing delivered to the Trustee while the Settlor is alive; (ii) to alter, amend or modify this Agreement at any time or from time to time by an instrument or instruments in writing delivered to the Trustee while the Settlor is alive, but no such alteration, amendment or modification shall increase the duties nor change the basis for compensation of the Trustee without the Trustee's written consent; and (iii) withdraw from this Trust any life insurance policy or other property forming a part of this Trust, which property or the proceeds therefrom was added to this Trust by Settlor. Any such withdrawal by the Settlor shall be considered a revocation of this Trust solely with respect to the policy or other property withdrawn. 10.02. Effect of Settlor~s Incapacity. (A) If Settlor Incapacitated. If at the time of any attempted exercise of (a) the powers reserved to the Settlor or (b) any other powers to demand and receive the principal of this Trust (if any are granted in this Agreement), the Settlor is incapacitated (as defined in Subparagraph 10.02(C), below) through illness, age or other cause, then the Trustee shall disregard any instructions from the Settlor which have the effect of remaking, altering, amending or modifying this Agreement in whole or in part or enabling the Settlor to withdraw from the Trust any life insurance policy or any other property forming a part of this Trust. (B) Settlor~s Retained General Power of A ointment. Notwithstanding the above provisions, the Settlor shall always have the right to exercise a general power of appointment, by a will specifically referring to the reservation of this general power of appointment in this Subparagraph 10.02(B), to appoint all of the Trust property to the estate of the Settlor, the creditors of the Settlor, or the creditors of the Settlor's estate. (C) Definition of Incapacity. For purposes of this Trust, the Settlor or a Trustee shall be deemed to have become incapacitated upon the happening of either one of the following events: (1) Admission of Inca acity. Delivery, by hand, or by mail to the Trustee then serving, of a written instrument from the Settlor or a Trustee declaring that said person no longer considers that he or she should 15 ~ ~ .~ • possess the power (as Settlor) to exercise any of the powers reserved by the Settlor in this Article X or any other powers to demand and receive the principal of this Trust, except the general power of appointment reserved in Subparagraph 10.02(B), above, or the power (as Trustee) to continue to serve as Trustee, or (2) Medical Certification of Lack of Capacity. Delivery, by hand or by mail, to the Trustee then serving, of written instruments by two physicians licensed to practice medicine, one of whom must be a board certified psychiatrist and the other of whom may be the attending physician, that the Settlor or a Trustee no longer has the capacity, as a result of illness, age or other cause: (i) in the case of the Settlor, to exercise any powers reserved by the Settlor over the Trust under the terms of this Article X or any other powers to demand and receive the principal of this Trust, except that notwithstanding any other provision to the contrary, the reserved general power of appointment of the Settlor, as set forth in Subparagraph 10.02(B), above, shall always be exercisable by the Settlor, or (ii) in the case of a Trustee, to continue to serve as a Trustee. (3) Powers Personal to Settlor. The powers reserved by and to the Settlor in this Article X shall be personal to the Settlor and shall not be exercisable by any conservator, committee, guardian or like fiduciary, except a valid Durable Power of Attorney, nor shall they be assignable to nor extend to the executor or administrator of the Settlor~s estate, nor to any beneficiary named herein. Upon the death of the Settlor this Trust shall be deemed irrevocable. ARTICLE XI. ACQUISITION OF UNITED STATES TREASURY BONDS ELIGIBLE FOR TAX PAYMENT; PAYMENT OF TAXES, FUNERAL EXPENSES, AND EXPENSES OF ADMINISTRATION 11.01. Acquisition of Bonds. The Trustee may, at any time, without the prior approval or direction of the Settlor and whether or not the Settlor is able to manage his own affairs, acquire United States Treasury Bonds selling at a discount, which bonds are redeemable at their par value plus accrued interest thereon for the purposes of applying the proceeds to the payment of the United States estate tax on the Settlor~s estate; and the Trustee may borrow from any lender, including itself, with or without security, to so acquire these bonds. 11.02. Payment of United States Estate Tax by Bond Redemption. After the Trustee has complied with the provisions of Paragraph 4.02, above, by establishing Marital and Non-Marital 16 ...~ '~ . . t ~ Portions, the Settlor directs that any United States Treasury Bonds which may be redeemed at their par value plus accrued interest thereon for the purpose of applying the proceeds to the payment of the United States estate tax imposed on the Settlor's estate, and which are held by the Trustee, shall, to the extent of the amount determined to be required for payment of the estate tax, be distributed to the legal representative of the Settlor's estate to be used by the legal representative ahead of any other assets and to the fullest extent possible to pay the estate tax. 11.03. Payment of Death Taxes and Other Estate Settlement Costs. After the Trustee has complied with Paragraph 11.02, above, and ascertained from the legal representative that all such bonds have been redeemed in payment of the United States estate tax, the Trustee shall also ascertain from the legal representative whether the legal representative has sufficient assets to pay the remaining inheritance, estate and other death taxes or duties (except the additional estate tax imposed by Section 2032(c), or corresponding provisions of the Internal Revenue Code of 1986 applicable to the Settlor's estate and imposing the tax), levied or assessed against the Settlor's estate (including all interest and penalties thereon), all of which taxes, interest and penalties are hereinafter referred to as the death taxes, interest and penalties. If the legal representative advises the Trustee that insufficient funds exist to pay all the death taxes, interest and penalties, the Trustee shall then pay to the legal representative from the trust property remaining after compliance with those provisions of Paragraphs 4.02 and 4.03, above, an amount equal to all the death taxes, interest and penalties in excess of the funds available to the legal representative for this purposes, which payments are to be made without apportionment. In making the payments, the Trustee shall use only those assets or their proceeds which are includable in the Settlor's gross estate for purposes of the United States estate tax, shall not impair the Marital Portion without first exhausting the entire Non-Marital Portion. If the Settlor's legal representative advises the Trustee that there are sufficient funds available to pay the death taxes, interest and penalties, then the Trustee may nonetheless pay to the legal representative from the trust property remaining after compliance with the provisions of Paragraphs 4.02 and 4.03, above, which sets aside the Marital Portion, all or any portion, as the Trustee in its sole discretion deems advisable and in the best interests of the Settlor's beneficiaries named in this Trust, of (a) any such death taxes, interest and penalties, whether or not on property held in or payable to the Trust, said payments to be made without apportionment, (b) the Settlor's funeral expenses, (c) claims and other debts of the Settlor, whether allowed against the Settlor's estate or not, (d) expenses of administering the Settlor's estate, and, (e) bequests under any will or codicil executed by the Settlor. In making any such payments, other than to satisfy bequests under any will or codicil executed by the 17 ..r ~ ~ . . Settlor, the Trustee shall use only those assets or their proceeds which are includable in the Settlor~s gross estate for purposes of the United States estate tax and shall not impair the Marital Portion without first exhausting the Non-Marital Portion. IN WITNESS WHEREOF, the Settlor and Trustee have hereunto set their hands and seals as of the day and year first above written. WITNESS: ,,, ~' ~~~~~ C~ I~ 4ti~i a,.,~ s s ~ ~ ( SEAL ) GLORIA A. HUGHMANICt~R, SETTLOR COMMONWEALTH OF PENNSYLVANIA JJ SS: COUNTY OF ~ n'! -~ Il (~L ~~ . On this, the ~ day of ( ~C~a j5~ i.-~ 1995, before me, a Notary Public, the undersigned officer, personally appeared GLORIA A. HUGHMANICR, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within Trust Agreement, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official Seal, Notary Public My Commission Expires: Notarial Seal Janet C. Naclerio, Notary Public Lemoyne Boro, Cumberland County My Commission Expires April 19, 1999 Member, Pennsylvania Assoaation of Notaries The foreg Trust Agreement was delivered, and is hereby a pt d at Pennsylvania, on the +'Y~ day of 'C-N~ 1 9 5 . f~' i' ~/ I ESS , ~~ GLORIA A. HUG ICR, TRUSTEE 18 ....~ ~ • p` SCHEDULE "A" SCHEDULE REFERRED TO IN THE ANNEXED TR/UST AGREEMENT DATED l~ ~~ ' -~ 3 , 19 9 5 FROM GLORIA A. HUGHMANICK, SETTLOR TO GLORIA A. HUGHMANICK, TRUSTEE PROPERTY DESCRIPTION: Tax Parcel No. 10-19-1596-037 ALL THAT CERTAIN piece or parcel of land situate in Hampden Township, Cumberland County, Pennsylvania, bounded and described as follows, to wit: BEGINNING at a point on the western side of Foxcroft Drive which point, measured along the southern and western side of Foxcroft Drive is seven hundred fifty- nine and seventy-eight one-hundredths {759.78) feet west and north of the southwest corner of Foxcroft Drive and Brook Road Extended (said intersection being the southwestern intersection of said streets) and which point is also at the northeast corner of Lot No. 7 on the Plan of Lots hereinafter referred to; thence along the northern line of Lot No. 7 aforesaid South seventy-seven (77) degrees forty-seven (47) minutes West one hundred seventy-five (175) feet to a point at lands now or formerly of Lawrence H. Walker and Margaret D. Walker, his wife; thence along other lands of the said Lawrence H. Walker and Margaret D. Walker, his wife, North eight (8) degrees forty-four (44) minutes West one hundred sixty (160) feet to a point at the southern line of Lot No. 9 on the Plan of Lots hereinafter referred to; thence along the southern line of Lot No. 9 aforesaid North seventy-seven (77) degrees forty-seven (47) minutes East one hundred seventy-five (175) feet to a point at the western side of Foxcroft Drive; thence along the western side of Foxcroft Drive South eight (8) degrees forty-four (44) minutes East one hundred sixty (160) feet to the place of BEGINNING. BEING Lot No. 8 on Plan of Hunter's Point Residential Subdivision by Lawrence H. Walker, which Plan is recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Plan Book 8 at Page 6. 19 ~;~~ - ~'~ FAMILY SETTLEMENT AND FINAL RELEASE ESTATE OF GLORIA A. HUGHMANICK KNOW ALL MEN BY THESE PRESENTS, that Gloria A. Hughmanick, late of the Township of Hampden, Cumberland County, Pennsylvania, deceased, died testate on November 23, 2001, having first made her Last Wilf and Testament, which was duly executed on October 23, 1995 and probated in the Office of the Register of Wills of Cumberland County, on August 21, 2002. WHEREAS, the said Gloria A. Hughmanick, by the aforesaid Last Will and Testament, named Ronald N. Hughmanick as Executor of said Last Will and Testament; WHEREAS, Letters Testamentary on the Estate of the said decedent were duly issued by the Register of Wills of Cumberland County, Pennsylvania, to the said Executor, hereinafter called personal representative; WHEREAS, the personal representative has gathered the assets of the Estate of the said decedent and the assets consist of persona{ and real property with the total value of $146,328.85 as set forth in Exhibit "A", which is a copy of the Pennsylvania Inheritance Tax Return filed and approved by said personal representative, and which is attached hereto and made a part hereof, and marked Exhibit "A"; WHEREAS, the debts and deductions, including the payment of inheritance tax in the said Estate, which have now been paid, leave a balance for distribution of $141,114.48, also as set forth in the statement of said personal representative, which is attached hereto and marked Exhibit "B"; WHEREAS, the balance for distribution as shown in the said statement marked Exhibit "B" has been reduced to cash and has been distributed as herein indicated in accordance with the terms of the Last Will and Testament of the said Decedent; NOW, THEREFORE, Ronald N. Hughmanick, being the sole heir under the Last Will and Testament of the said decedent, and being that person entitled to inherit under said Last Will and Testament, does hereby acknowledge that he has this day had and received from the aforesaid personal representative, in full satisfaction and payment of all sums of money, legacies, bequests, and devises as are given, devised and bequeathed to him by the said Last Will and Testament, the amounts due us under said Last Will and Testament, which amounts he has received this day or prior to this day; and, he hereby stipulates that in order to avoid the expense and time involved in the filing of a formal account and schedule of distribution, he agrees that no account is necessary and he does hereby agree that he does consent to distribution being made without the filing of an account and schedule of distribution, the same to be with the same force and effect as if they had been filed and confirmed by the Orphan's Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania. THEREFORE, Ronald N. Hughmanick does hereby remise, release, quitclaim and forever discharge the said personal representative, Ronald N. Hughmanick, his heirs, executors, administrators and assigned, of and from the said estate and from afl actions, suits, payments, accounts, reckonings, claims, and demands whatsoever for or by reason thereof, or for any other use, matter, cause or thing whatsoever, touching upon the Estate of the said decedent, and he does further hereby covenant and agree that should any liability come due to the estate of the said decedent after the signing of this Agreement, he does hereby covenant and agree with aforesaid personal representative, that he will contribute pro-rata his share of the Estate to satisfy any and ali claims, demands, suits or causes of action which may be successfully prosecuted against the said Estate or the aforesaid personal representative after the signing, sealing and delivery of this Family Settlement Agreement and Final Release. 1N WITNESS WHEREOF, he has hereunto set his hand and seal the day and year noted below. ~~ ~~~ ~ Date i ~ ~~ ! tness Ronald N. Hu nick • COMMONWEALTH OF PENNSYLVANIA BUREAU of INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE Tp'; DIVISION DEPT. ?80601 NOTICE OF INHERITANCE TAX HARRISBIlR6, PA 17128-0601 APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT DF TAX REV-1547 EX AFP t01-DS) DATE 02-24-2004 ESTATE OF HUGHMANICK GLORIA A DATE OF DEATH 11-23-2001 FILE NUMBER 21 02-0761 COUNTY CUMBERLAND JAMES M ROBINSON ACN 101 TURD LAW OFFICES Amount Remitted 28 S PITT 5T CARLISLE PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS -+~ REV-1547 EX AFP (01-033 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF HUGHMANICK GLORIA A FILE N0. 21 02-0761 ACN 101 DATE 02-24-2004 TAX RETURN WAS: ( ) ACCEPTED AS FILED [ X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .00 NOTE: To insure proper 2. Stocks and Sonds [Schedule B) (2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this form with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 17,858.85 tax payment. 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) 12$,470.00 8. Total assets (B) 146,328.85 APPROVED DEDUCTIONS AND EXEMPTIONS: 5,214.37 9. Funeral Expenses/Adm. CostslMisc. Expenses [Schedule H) (9) 10. DebtslMortgage Liabilities/Liens (Schedule Il (10) .00 11. Total Deductions (11) _ 5.214.37 12. Net Value of Tax Return (12) 141,114.48 13. Charitable/Governmental Bequests; Non-elected 9113 Trus ts (Schedule J) (13) 141,114.48 Subject to Tax t f E t t V l N (14) .00 14. ue o s a e e a NOTE: if an assessment was issued previously, lines 14, 15 andior 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 00 00 00 15. Amount of Line 14 at Spousal rate (15) • _ X . 16. Amount of Line 14 taxable at LineallClass A rate (16) .00 X 04 5 . .00 17, Amount of Line 14 at Sibling rate (17) .00 X 12 .00 18. Amount of Line 14 taxable at Collateral/Class B rata (18) .00 X 15 - .00 19. Principal Tax Due (19)= .00 rwrn~ni RClrCirl ~~~~~~~~~ AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) EXHIBIT , I TOTAL TAX CREDIT .OD A SALANCE OF TAX DUE .00 ~L11 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LE:iS THAN S1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REI'LECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. 5EE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) REV-1470 EX (8-88) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 Gloria A. Hughmanick Bill Lyons SCHEDULEI NO. INHERITANCE TAX EXPLANATION OF CHANGES EXPLANATION OF CHANGES The estate is deferring the tax on the non-marital trust. ORIGINAL ILE NUMBER 2102-0761 101 Page 1 ~".,~°~.~' REV-150 ~ __.______._-----_._... ~_._ i COMMONWEALTH OF PEI~PISYLVANW INHERITANCE TAX RETURN FILE NUMBER DEPARTTAFM OF REVFTAIE DEPr, 2BOBOt RESIDENT DECEDENT 21 02 00761 HARRISBURG, PA 1712&~60t COUNTY CODE YEAR NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Hughmanick, GloriaA 534-26-2720 W DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED !N DUPLICATE WITH THE 11/23/2001 12!05/1929 REGISTER OF WILLS ~ (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Hughmanick, Ronald N 177 -26-5949 1. Original Return 2. Supplemental Return 3. Remainder Return (date of death prior to 12-1382) w < w ^ 4. Limited Estate ^ qa, Future Interest Compromise (date of death ^ 5. Federal Estate Tax Return Required U it cYi after 12-12-82) v $ ~ m o ® 6. Decedent Died Testate (Attach copy ® 7. Decedent Maintained a Living Trust (Attach 0 8. Total Number of Safe Deposit Boxes . a of Will) copy of Trust) a ^ 9. Litigation Proceeds Received ^ 10. Spousal Poverb/ Credd (date of death between ^ 1 i.Election to tax under Sec. 9113(A) (Attach Sch O) 1 31-91 and 1-1-95 THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: AME COMPLETE MAILING ADDRESS Z James M Robinson ~ p z° IRM NAME (If applicable) To o Law Offices 28 Sauth Pitt Street a r Carlisle PA 17013 LEPHONE NUMBER , 717/245-9688 1. Real Estate {Schedule A) (1) None ~_....-e~- - _,.__._..~.~ -~~r~`~"~ ~s=~~r;~, 2. Stocks and Bonds (Schedule B) (2) ~ None 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None 4. Mortgages & Notes Receivable {Schedule D) (4) None , 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 17,85$.85 (Schedule E) ~ 6. Jointly Owned Property (Schedule F) {6) None ~ o ^ Separate Billing Requested ~ q 7. Inter-V~NOS Transfers ~ Miscellaneous Non-Probate Property (7) 128,470.00 ~ _-__- _ _~_ ~ t~cneuwe v or ~~ a 8. Total Gross Assets (total Lines 1-7) U ~ 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 5,214.37 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (8) 146,328.85 (11} 5,214.37 (12} 141,114.48 (13) (14) 141,114.48 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES Amount of Line 14 taxable at the spousal tax rate, 141 15 114.4 8 x .00 (15) 0 00 , , or transfers under Sec. 9116(a)(12) . 16. Amount of Line 14 taxable at lineal rate x .045 (16) a ~ 17. Amount of Line 14 taxable at sibling rate x ,112 (17) F 18. Amount of Line 14 taxable at collateral rate x ,~ 5 (18) t9. Tax Due (19) 0.00 »'SE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 80 Foxcroft Drive CITY Camp Hill STATE PA ZIP 17011 Taut Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Gredits,Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C} (2) 3. InterestlPenalty if applicable D. Interest E. Penalty Total InteresUPenalty (D + E) (3) 4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. g- Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (5B) (1) 0.00 0.00 0.00 0.00 ~.~~ Make Gheck Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use ~ income of the property transferred :..................................................................................... n b. retain the right to designate who shall use the property transferred or its income :......................................... n c. retain a reversionary interest; or ..................................................................................................................... ^ d. receive the promise for I'tfe of either payments, benefits or care? .................................................................. 2. If death occurred after Decerr-ber 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .........................................................................................................................• ^ 3. Did decedent Dorn 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 R AS PART OF THE RETURN. Under penalties of perjury, t declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. DeGaration ~ other than the rsonal sed on all information of which re arer has know SIGN9~iRE OF PER$QN RES~pNSJ9}.E F ILIN ETUR ADDRESS DATE Foxcroft Drive np Hill, PA 17011 SIGNATURE OFPREPARER OTHERTHAN REPRESENTATNE ADDRESS DATE dam s M Robieso 28 South Pitt Street / '/ - Carlisle, PA 17013 j - ~ " 07 .. - _ - - _._._. or dates ofd on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% p2 P.S. §9116 (a) (1.1) (~]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% p2 P.S. §9116 (a) (1.1) (i)]. 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 Juy 1, 2000: The tact: rate imposed on the net value of transfers from a deceased child twenty-one 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% [72 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedents lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116 1.2) (12 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedents siblings is 12% [72 P.S. §9116 (a) (1.3}]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. SCHEDULE E CASH, BANK DEPOSfTS, & MISC. coMMON~nIEnuTaoFaErNSV~vnran PERSONAL PROPERTY IDFER{TANC£ 7AX RETURN RESIDENT DECEDENT ESTATE OF Hughmanick, Gloria A FILE NUMBER 21 - 02 - 00761 include the proceeds of litigation and the date the pproceeds were received by the estate. Ail property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH Merrill Lynch CMA Account No. 872-54180 17,857.95 Merrill Lynch CMA Account No. 807-35597 ( 0.90 TOTAL (Also enter on Line 5, Recapitulation) ~ 17,858.85 SCHEDULE G COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS & INHERfTANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF Hughmanick, Gloria A FILE NUMBER 21 - 02 - 00761 __ _ _ _ _ This schedule must be completed and filed if the answer to anV of questions 1 through 4 on oaae 2 is ves. ITEM NUMBER DESCRIPTION OF PROPERTY ~"~ the name of the transferee, their relatlonship to decedent and the date of transfer. Attach a copy of the deed for real estate. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST I~gpp~jCAIO E} ~ TAXABLE VALUE ] The Gloria A. Hughmanick Revocable Family Trust 128,470.00 100% 128,470.00 TOTAL (Also enter on line 7, Recapitulation) ~ 128,470.00 S~CHmUL.E H FUNERAL E~~ENSES & COMMOMNEALTH OF PFMSYLVANA /~~~, ~+'}~ '{w~/~/'~~~` INiERITANCE TAX RETURN ,~'S'~A~'~ ~J~71 S RESIDEM DECEDENr ESTATE OF I FILE NUMBER Hug~unanick, Gloria A 21 - 02 - 00761 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A, FUNERAL EXPENSES: 1 Cremation Society of Pennsylvania 950.00 2 Howard Dana (Minister) 75.00 3 Unitarian Church 50.00 4 Clarana Radcliffe (Organist) 54.00 5 Troup's Music 22.00 6 Deissler's Flowers 21.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) ! EIN Number of Personal Representative(s): Street Address C~, State Zip Year(s) Commission paid 2. Attorney's Fees Turo Law Offices 3_ Fatuity Exemption: (If decedent's address is not the same as claimant's, attach e~lanation) Claimant Ronald N. Hughmanick Street Address 80 Foxcroft Drive Csty Camp Hill State PA zip 17011 Relationship of Claimant to Decedent Spouse 4. Probate Fees Register of Wills Cumberland Law Journal The Sentinel -Legal 5. Accountant's Fees 6. Tax Return Preparer's Foes 7. ~ Other Administrative Costs 1 250.00 3,500.00 109.00 75.00 112.37 TOTAL (Also enter on line 9, Recapitulation) I 5,21437 EXHIBIT "B" GROSS ESTATE $146,328.85 LIABILITIES A. Cremation Society of Pennsylvania $ 950.00 B. Family Exemption 3,500.00 C. Turo Law Offices 250.00 D. Register of Wills 109.00 E. The Sentinel 112.37 F. Cumberland Law Journal 75.00 G. Howard Dana (Minister) 75.00 H. Unitarian Church 50.00 f. Clarana Radcliffe (Organist) 50.00 J. Troup's Music 22.00 K. Deissler's Flowers 21.00 AMOUNT REMAINING TO BE DISTRIBUTED $141,114.48 100°!o DISTRIBUTION TO RONALD N. HUGHMANICK $141,114.48