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09-09-13 (2)
1505611185 REV-1500 EX(02-11)(FI) OFFICIAL USE ONLY Department of Revenue Bu reau of Individual Taxes County Code Year File Number Bu PO BOX 280601 INHERITANCE TAX RETURN 21 13 00031 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 12082012 12181922 Decedent's Last Name Suffix Decedent's First Name M 1 BERTRAM STELLAMARY B (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW ® 1. Original Return ❑ 2. Supplemental Return ❑ 3. Remainder Return(Date of Death Prior to 12-13-82) ❑ 4. Limited Estate ❑ 4a. Future Interest Compromise(date of ❑ 5. Federal Estate Tax Return Required death after 12-12-82) © 6. Decedent Died Testate X❑ 7. Decedent Maintained a Living Trust _ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) ❑ 9. Litigation Proceeds Received ❑ 10. Spousal Poverty Credit(Date of Death ❑ 11. Election to Tax under Sec.9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION.SHOULD BE DIRECTED TO: Name Da it a Telephones Numbers %'n _ nl ELIZABETH P . MULLAUGH 7a;712-17 37-5_2'43r� REGISTER OF WILLS USE ONLY C-0 First Line of Address 100 PINE STREET Second Line of Address n --I r— 1 n i OD O PO BOX 1166 City or Post Office State ZIP Code DATE FILED HARRISBURG PA 171081166 Correspondent's e-mail address: EMULLAUGH@MWN • C0M Under penalties of erury, 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 and cSeli. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. ATU F P PC NSIBLE FOR FILING RE N D TE ADDRESS 340 CHOC E MECHANICSBURG, PA 17055 R - PREPAjDRT OX 1166 HARRISBURG, PA 17108-1166 PL SE ORIGINAL FORM ONLY Side 1 1505611185 OM46473,000 1505611185 J 1505611285 REV-1500 EX(Fl) Decedent's Social Security Number Decedent's Name BERTRAM STELLAMARY B RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0 . 00 2. Stocks and Bonds(Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . 2 0 . 00 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C). . . . , 3 0 - 00 4. Mortgages and Notes Receivable(Schedule D) . . . . . . . . . . . . . q 0 - 00 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) . . . . , 5. 10,359 - 24 6. Jointly Owned Property(Schedule F) F-1 Separate Billing Requested , . . . 6. 0 - 00 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) E:] Separate Billing Requested . . . . 7. 136,768 - 96 8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . 8 14 7,128 . 20 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9. 15,229 - 61 10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule 1) . , . , , , . . . 10 281474 .58 11. Total Deductions(total Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . 11 431704 - 19 12. Net Value of Estate(Line 8 minus Line 11) . . . . . , , , . . . 12 1031424 - 01 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J). . . . . . . . . . . . . . 13 0 - 00 14. Net Value Subject to Tax(Line 12 minus Line 13) . 14. 1031424 - 01 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers un�er Sec.9116 (a)(1.2)X.D_ 0 . 00 15. 0 . 00 16. Amount of Line 14 t gable at lineal rate x.0 U 1031424 . 00 16. 41654 . 08 17. Amount of Line 14 taxable at sibling rate X.12 0 . 00 17. 0 . 00 18. Amount of Line 14 taxable at collateral rate X.15 0 . 00 18. 0 . 00 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 41654 . 08 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT XD Side 2 1505611285 1505611285 OM464B 3.000 REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 21 13 00031 DECEDENT'S NAME BERTRAM STI71 1 "ARY B STREET ADDRESS 100 MT - ALLEN DRIVE CUMBERLAND CITY STATE ZIP MECHANICSBURG PA 17055- Tax Payments and Credits: 1. Tax Due(Page 2, Line 19) (1) 41654 . 08 2. Credits/Payments A. Prior Payments 4,50D - 00 B. Discount 232 . 70 Total Credits(A+B) (2) 41732 . 70 3. Interest (3) 13 - 00 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. (4) 78 - 62 5. If Line 1 + Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 0 . 00 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 . . . . . . . . . . . . . . . . . . . . . . . . 0 ❑ b. retain the right to designate who shall use the property transferred or its income . . . . . . . . . . ❑ ❑ c. retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ d. receive the promise for life of either payments,benefits or rare? . . . . . . . . . . . . . . . . . . ❑ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FX_1 ❑ 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? . ❑ 4. Did decedent own an individual retirement account, annuity, or other non-probate property,which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent (72 P.S.§9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent(72 P.S.§9116(a)(1.2)], • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S.§9116(a)(1.3)]. 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. OM4671 2 000 REV-1508 EX-(0612) pennsylvania SCHEDULE E DEPPRT TAX RETURN CASH, BANK DEPOSITS & MISC. INHERITANCE CEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Stellamary B. Bertram 21 13 00031 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER VALUE DATE DESCRIPTION OF DEATH t M&T Bank Direct Checking Account No. 000000010097554 6,559.24 See copy of account statement attached 2 UNUM - Long Term Care Insurance Payment (11/1/12 through 12/8/12) 3,800.00 TOTAL(Also enter on line 5,Recapitulation) $ 10,359.24 2W46AD 2.000 If more space is needed,use additional sheets of paper of the same size. REV-1510 EX+(08-09) pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Stellamary B. Bertram 21 13 00031 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY ITEM wx PENWEOFnEnwsFEREE,HEIR REUTIONS4P TO DECEDENT AND DATE OF DEATH %OF DECUS EXCLUSION TAXABLE NUMBEF TI£DATE Of TRArsrFR ATTPCl1AWPl OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST IFARIFUCABLE VALUE 1. THE FOLLOWING ASSETS WERE HELD BY THE STELLAMARY B. BERTRAM REVOCABLE TRUST IN MORGAN STANLEY ACCOUNT NO. 341-898927; TRUST PAYABLE TO DECEDENT'S CHILDREN; SEE ATTACHED VALUATION INFORMATION: 60 Shares MetLife Inc. 1,975.50 100.0000 0.00 1,975.50 2 284.005 Shares Cons GP High Yld Investment Fund 1,228.32 100.0000 0.00 1,228.32 3 467.405 Shares Cons GP Intl Equity Inv. Fund 4,734.81 100.0000 0.00 4,734.81 4 160.455 Shares Cons GP Intl FX Inc. Inv. Fund 1,322.15 100.0000 0.00 1,322.15 5 442.567 Shares Cons GP LG Cap Value Equity Inv. Fund 4,168.98 100.0000 0.00 4,168. 98 6 339.445 Shares Cons GP LP CP GW Inv. Fund 5,590. 66 100.0000 0.00 5,590. 66 7 Cons GP Govt Money Market Account 348.15 100.0000 0.00 348.15 8 Cash 9,108.69 100.0000 0.00 9,108. 69 THE FOLLOWING ASSETS WERE HELD BY THE STELLAMARY BERTRAM REVOCABLE TRUST'S MORGAN STANLEY ACCOUNT NO. 341-911146; TRUST PAYABLE TO DECEDENT'S CHILDREN; SEE ATTACHED VALUATION INFORMATION: Total from continuation sched les . . . . . . 108,291.70 TOTAL(Also enter on line 7,Recapitulation)$ 136 768.96 If more space is needed use additional sheets of paper of the same size. 9W46AF 2.000 Estate of: Stellamary B. Bertram 21 13 00031 Schedule G (Page 2) Item DOD Value Taxable .,To. Description of Asset 8 Interest Exclusion Value 9 1,090.425 Shares Eaton Vance GLB Micro Fund 10,724.33 100.0000 0.00 10,724.33 10 325. 947 Shares First Eagle Global Fund 16,344. 61 100.0000 0.00 16,344.61 11 408.116 Shares Forward Tactical Growth Fund 10,321.25 100.0000 0.00 10,321.25 12 256.559 Shares ING Global Real Estate fund 4,601.39 100.0000 0.00 4,601.39 13 1,256.574 Shares Invesco Bal Risk Alloc Y Fund 15,738.59 100.0000 0.00 15,738.59 14 1,423. 682 Shares Nuveen Tactical Market Opp Fund 16,108. 96 100.0000 0.00 16,108. 96 15 1,481.578 Shares Pimco All Asset All Auth 16,919.62 100.0000 0.00 16,919.62 16 520.065 Shares Pimco Real Return Fund 6,656.83 100.0000 0.00 6,656.83 17 932.195 Shares Pimco Unconstrained Bond Fund 10,902.02 100.0000 0.00 10,902.02 18 Cash (debit balance) (25. 90) 100.0000 0.00 (25. 90) GIFTS MADE WITHIN ONE YEAR OF DEATH: 19 Cash Gift to Susan Froh (daughter) in December 2012 550.00 100.0000 550.00 0.00 20 Cash Gift to Kay Kormushoff (daughter) in December 2012 550.00 100.0000 550.00 0.00 21 Cash gift of $3,000 to Kay Kormushoff on December 20, 2011 3,000.00 100.0000 3,000.00 0.00 22 Cash Gift to Elizabeth Ann Bertram (daughter) in December 2012 550.00 100.0000 550.00 0.00 23 Cash gift to Kenneth Robert Bertram (son) in December 2012 550.00 100.0000 550.00 0.00 Total (Carry forward to main schedule) 108,291.70 REV-1511 EX-(10-09) pennsylvania SCHEDULE H DERMA ENT OF REVENUE FUNERAL EXPENSES AND MRERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Stellamary B. Bertram 21 13 00031 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERALEXPENSES: t. Rothermel Funeral Home 10,305.29 Total from continuation schedules . . . . . . . . . 1,145.47 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representatives) Street Address City State ZIP Years)Commission Paid: 2. Attorney Fees: McNees Wallace & Nurick LLC (estimated) 3,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 193.50 5. Accountant Fees: 6. Tax Return Preparer Fees: 7, 1 McNees Wallace 6 Nurick LLC Costs Advanced as follows: Duplicating $20.40 Postage 7.01 Courier 7.94 35.35 Total from continuation schedules . . . . . . . . . 50.00 TOTAL(Also enter on Line 9,Recapitulation) $ 15 229. 61 9W46AG 2.000 If more space is needed, use additional sheets of paper of the same size. Estate of: Stellamary B. Bertram 21 13 00031 Schedule H Part 1 (Page 2) Item No. Description Amount 2 Robert Bertram Reimbursement for miscellaneous expenses paid for funeral luncheon 981.00 3 Funeral Luncheon 164.47 Total (Carry forward to main schedule) 1,145.47 REV-1512 EX.(12-03) pennsylvania SCHEDULE I MPA MENrOF REVENUE DEBTS OF DECEDENT, NNRTANCE TM RENRN RESIDENT(XCE MORTGAGE LIABILITIES& LIENS ESTATE OF FILE NUMBER Stellamary B. Bertram 21 13 00031 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 M&T Bank - Outstanding Checks at date of death 2,013.12 2 M&T Bank - Line of Credit Account No. 12044426999916001 Outstanding principal balance as of decedent's death was $4,844.74; See attached copy of December 2012 statement 4,844.74 3 Messiah Village Nursing Home Charges 21,596.46 4 Alert Pharmacy Drug Charges 20.26 TOTAL Also enter on Line 10,Recapitulation) $ 28 474.58 ew46An 2.000 If more space is needed, insert additional sheets of the same size. REV-'S'3 EX.` SCHEDULE J Pennnsns ylvania DERARTMEW OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Stellain ry B. Bertram 21 13 00031 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS[include outright spousal distributions and transfers under Sec.9116(a)(1.2).] 1. Susan Froh 118 N. 30th Street Camp Hill, PA 17011 Revocable Trust - $4,700 bequest plus 1/4 share of trust residue ($22,331.00) Daughter 27,031.00 2 Kay Kormushof£ 137 N. Clay Street Hinsdale, IL 60521 1/4 share of trust residue - $22,331.00 Daughter 22,331.00 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: i. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART It-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0.00 9W46Al 2.000 If more space is needed, use additional sheets of paper of the same size. Estate o£: Stellamary B. Bertram 21 13 00031 Schedule J Part 1 (Page 2) Item No. Description Relation Amount 3 Elizabeth A. Bertram 2015 Harvard Avenue Camp Hill, PA 17011 Revocable Trust - $4,700 bequest plus 1/4 share of trust residue ($22,331.00) Daughter 27,031.00 4 Kenneth R. Bertram 3404 Choco Chase Mechanicsburg, PA 17055 Revocable Trust - $4,700 bequest plus 1/4 share of trust residue ($22,331.00) Son 27,031.00 ESTATE OF STELLAMARY BERTRAM FILE NO . 21 - 13 -0031 COPY - LETTERS TESTAMENTARY AND DECEDENT' S WILL AND CODICILS REGISTER OF WILLS CERTIFICATE OF CUMBERLAND COUNTY GRANT OF LETTERS PENNSYLVANIA No. 2013- 00031 PA No. 21- 13- 0031 Estate Of: STELLAMARY B BERTRAM /First,Middle,Last) a/k/a: STELLA MARY BERTRAM Late Of: UPPER ALLEN TOWNSHIP CUMBERLAND COUNTY Deceased 0 Social Security No: 188-16-3079 WHEREAS, on the 10th day of January 2013 instruments dated: November 4th 2005 January 16th 2006 January 5th 2007 were admitted to probate as the last will and codicil of STELLAMARYB BERTRAM ,First,Middle,Last) a/k/a STELLAMARY BERTRAM late of UPPER ALLEN TOWNSHIP, CUMBERLAND County, who died on the 8th day of December 2012 and, WHEREAS, a true copy of the will &codicil as probated is annexed hereto THEREFORE, I, GLENDA FARNER STRASBAUGH , Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARYto: KENNETH ROBERT BERTRAM who has duly qualified as EXECUTOR(RIX) and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURTHOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 10th day of January 2013. ^i �I /1 � ster of W s 0C v� Deputy **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) RECOJI {,t RECIS7 1013 Jfi'd 9 y _ CLE`; ; C:= ORPHANS' C: T WILL CUMBERLAND C—_ I, STELLAMARY B. BERTRAM, of Lemoyne, Cumberland County, Pennsylvania, declare this to be my last will and revoke all wills and codicils that I have previously executed. 1. Disposition of Tangible Personal Property. (a) I might include with the original of this Will a memorandum in which I set forth how I would like certain of my tangible personal property distributed at my death. I ask but do not direct that my beneficiari es under Paragraph 1.(b) and my Personal Representative follow that memorandum. If my Personal Representative, having exercised reasonable diligence, cannot locate any such memorandum within one month after the date of my death, it shall be conclusively presumed that no such memorandum exists. (b) I give all tangible personal property, and all proceeds of insurance that pertain to my tangible personal property, to my children who survive me, for distribution among themselves as they agree no later than three (3) months after the date of my death. My children are SUSAN CLARE FROH, MARY KAY KORMUSHOFF, ELIZABETH ANN FERRARI, and KENNETH ROBERT BERTRAM, on the date of this Will. If my children are unable to reach an agreement within the time allowed in this subparagraph, my Personal Representative shall sell all disputed property at public sale, and blend the net sale proceeds with my residuary estate. Any Personal Representative may bid for and purchase any such property at any public sale thereof, without court approval. 2. Payment of Death Taxes. Except for any generation-skipping transfer tax, all inheritance, estate and other death taxes that are payable as a result of my death with respect to property passing under this Will, and any interest and penalties with respect to those taxes, shall be paid from my residuary estate, at such time or times as my Personal Representative shall select, without apportionment or right of reimbursement. 3. Disposition of Residuary Estate. I give the residue of my estate and appoint all property that I may appoint by Will to my successors as trustees of the STELLAMARY BERTRAM REVOCABLE TRUST that I established by Trust Agreement earlier today, as that trust exists at my death. 1 11/04/05/SL1 585843vl/000000.00003 4. Custodianships for Certain Beneficiaries. If any cash or other property would otherwise be distributable under this Will to a beneficiary who has not reached 21 years of age by the time of distribution under this Will, my Personal Representative shall select and appoint, and make distribution thereof to, a legally qualified custodian, for administration on the beneficiary's behalf pursuant to the terms of the Pennsylvania Uniform Transfers to Minors Act, and any amendments to that Act, until the beneficiary reaches such age. if otherwise legally qualified, any fiduciary under this Will may act as custodian. 5. Powers of Personal Representative; Tax Elections. In extension and not in limitation of powers that are given to my Personal Representative by law or other provisions of this Will, my Personal Representative shall have the following powers, each of which may be exercised in my Personal Representative's discretion and without order or approval of any court, but in all events only in a fiduciary capacity and for the benefit and in the interest of the beneficiaries: (a) To make divisions or distributions of property in kind, in money or both, pro rata or non-pro rata, and to that end, allocate specific property, or an undivided interest or interests therein. All property that my Personal Representative distributes in kind shall be valued as of the time of distribution. (b) To employ and pay reasonable compensation to agents, accountants and attorneys, and rely in good faith upon information or advice that they provide. (c) To lease for any term, exchange or sell any assets, and grant options to lease for any term, exchange or purchase any assets. (d) To borrow money at any time from any source, including any Personal Representative, secure any such loan by a pledge or mortgage of any assets, renew any such loan and give additional security. (e) Without liability for self-dealing, to retain, purchase as an investment, sell, vote or refrain from voting securities that were issued by any corporate fiduciary or by any corporate fiduciary's affiliates; exercise or refrain from exercising any options, rights or privileges that are available to my Personal Representative for the purchase of any such securities; invest principal or income in any corporate fiduciary's common trust funds or mutual funds, or in the 2 11/04/05/SLl 585843vl/000000.00003 common trust funds or mutual funds of any corporate fiduciary's affiliates; borrow money from any affiliate of a corporate fiduciary; and delegate any part or all of any corporate fiduciary's responsibilities to one or more of that fiduciary's affiliates. (f) To allocate gains, losses and expenses between principal and income in case of any reasonable doubt as to the applicable rule of law. In the absence of an abuse of discretion, my Personal Representative's judgment in doing so shall bind all persons who have interests in such property. (g) To retain any property, regardless of any risk of non- diversification, and invest principal and income without restriction to so-called "legal investments" for fiduciaries. As examples rather than limitations, my Personal Representative may invest in partnerships as a general or limited partner or both, and in shares of mutual funds. (h) To exercise any option, right or privilege to subscribe for or acquire stocks, bonds, notes, mortgages or other real or personal property, regardless of any risk of non-diversification. (i) To vote securities in person or by proxy. 0) To maintain, insure, protect, develop, subdivide, otherwise improve, manage, lease, sublet, repossess, grant options for the purchase of, partition, sell and convey any interest in real estate. (k) To sell property at public or private sale, for cash or credit; exchange or partition property; and grant options for sales or exchanges. (1) To compromise claims. (m) To disclaim any interest in property on my behalf, without court authorization to do so. 6. Appointment and Definition of"Personal Representative". I appoint KENNETH ROBERT BERTRAM, executor of this Will. If KENNETH ROBERT BERTRAM fails to qualify or ceases to act as executor, I appoint SUSAN CLARE FROH, executrix of this Will. I appoint ELIZABETH ANN 3 11/04/05/SLI 585843v 1/000000.00003 FERRARI, executrix of this Will in the event that there would otherwise be no executor or executrix consistent with the other provisions of this Will. The term "Personal Representative" means whatever person or persons, legally qualified corporation, or both, may at the time of reference be acting as my personal representative as a result of my appointment in this Will, or any process that results in the appointment or removal of an alternate, additional or successor personal representative. My Personal Representative may serve without providing bond or any other security in any jurisdiction or in any matter. 7. Spendthrift Clause. No beneficial interest under this Will may be assigned by the beneficiary or attached by the beneficiary's creditors until the time of actual distribution to the beneficiary. IN WITNESS WHEREOF, I have executed this Will this day of 2005. Skb t I —� (SEAL) Stellamary A. Bertram Signed, sealed, published and declared by the within named testatrix, Stellamary B. Bertram, as and for the testatrix's last will, in the presence of us, who, at testatrix's request and in testatrix's presence, and in the presence of each other, have subscribed our names as witnesses thereto. 4 1 l/04/05/SLI 585843vl/000000.00003 COMMONWEALTH OF PENNSYLVANIA ss. COUNTY OF DAUPHIN We, Stellamary B. Bertram, and rl" hun , the testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as the testatrix's last will and that the testatrix had signed willingly, and that the testatrix executed it as the testatrix's free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix and of one another, signed the will as witness and that to the best of our knowledge the testatrix was at that time eighteen (1S) years of age or older, of sound mind and under no constraint or or undue influence. SL kt6%RAA;t4 V, )�,i Stellamary B. Bertram fitness Witness Subscribed, sworn to and acknowledged before me by Stellamary B. Bertram, the testa ix, and subscribed and sworn to before me by V—Cno Lb �,,— and Kafir -No(7n the witnesses, this day of (q,1P dam, 2005. Not Public i NOi4RIALKAI_ LiEiiSSA IN CIDERS,Notary Public Swatafa Two,Dauphin County b1v COTIL'1 510n Expires February 24,2007 5 11/04/05/SLI 585843v l/000000.00003 Yt�CC�N�U,. .., .:Av ✓i -- - SECOND CODICIL TO THE WILL OF STELLAMARY B. BERTRAM CLE , ; r: 0P,PwdNS, C.n';° ' CUM BEkSTELLAMARY B. BERTRAM, of Cumberland County, Pennsylvania, do hereby make this Second Codicil to my Will dated November 4, 2005. FIRST: I revoke Article Six of my said Will in its entirety and substitute for Article Six the following: ARTICLE SIX 6. Appointment and Definition of"Personal Representative". I appoint KENNETH ROBERT BERTRAM, executor of this Will. If KENNETH ROBERT BERTRAM fails to qualify or ceases to act as executor, I appoint SUSAN CLARE FROH, executrix of this Will. If SUSAN CLARE FROH fails to qualify or ceases to act as executrix, I appoint MARY KAY KORMUSHOFF, executrix of this will. I appoint ELIZABETH ANN FERRARI, executrix of this Will in the event that there would otherwise be no executor or executrix consistent with the other provisions of this Will. The term "Personal Representative" means whatever person or persons, legally qualified corporation, or both, may at the time of reference be acting as my personal representative as a result of my appointment in this Will, or any process that results in the appointment or removal of an alternate, additional or successor personal representative. My Personal Representative may serve without providing bond or any other security in any jurisdiction or in any matter. SECOND: In all other respects, I confirm and ratify my said Will. SLI 689951 v1/099999MRU IN WITNESS WHEREOF, I have hereunto set my hand and seal this S day of January, 2007. .,.,(SEAL) STELLAMAWY B. BERTRAM Signed, sealed, published and declared by the above-named STELLAMARY B. BERTRAM as and for her Second Codicil to her Will, in the presence of us and each of us, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. WITN SS WITNESS SLI 689951vl/099999.00854 ACKNOWLEDGMENT AND AFFIDAVIT STATE OF 7aup4�in SS: COUNTY OF ; We,�S}TELLAMARY B. BERTRAM, KCtr� -o DOC'cLn and f lChCO, L. C--Aubb , the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as the Second Codicil to her Last Will and that she signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Second Codicil to her Will as witnesses and that to the best of their knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. 4� ��$zt- STELLAMMAYB. BERTRAM WITNESS P WITNESS SUBSCRIBED, sworn to and acknowledged before me by STELLAMARY B. BERTRAM, the Testator, and subscribed and sworn to before me by I ffo -1 Uncan , and 'Iftgl L . G2tbb witnesses, this day of January, 2007 Notary Publi MELISSA tL (Notarial Seal) Swatara Twp u Public Commission Expires Febr;'nunty Mary 2�; 2R^- SL1 689951 vl/099999.00854 rs�C0'lE'Z". •.i v= R EGi"; ' ?' S FIRST CODICIL TO THE WILL OF '.0 i3 1hi] 9 Fi'i 9 ? STELLAMARY B. BERTRAM CL�ER Crr;IIANP—STELLAMARY B. BERTRAM, of Cumberland County, Pennsylvania, CUR E y iiA6' us First Codicil to my Will dated November 4, 2005. FIRST: I revoke Article Six of my said Will in its entirety and substitute for Article Six the following: ARTICLE SIX 6. Appointment and Definition of"Personal Representative". I appoint KENNETH ROBERT BERTRAM, executor of this Will. If KENNETH ROBERT BERTRAM fails to qualify or ceases to act as executor, I appoint MARY KAY KORMUSHOFF, executrix of this Will. If MARY KAY KORMUSHOFF fails to qualify or ceases to act as executrix, I appoint ELIZABETH ANN FERRARI, executrix of this will. I appoint SUSAN CLARE FROH, executrix of this Will in the event that there would otherwise be no executor or executrix consistent with the other provisions of this Will. The term "Personal Representative" means whatever person or persons, legally qualified corporation, or both, may at the time of reference be acting as my personal representative as a result of my appointment in this Will, or any process that results in the appointment or removal of an alternate, additional or successor personal representative. My Personal Representative may serve without providing bond or any other security in any jurisdiction or in any matter. SECOND: In all other respects, I confirm and ratify my said Will. S Ll 60345901099999.OD 954 IN WITNESS WHEREOF, I have hereunto set my hand and seal this 16th day of January, 2006. (SEAL) STELLAMA' Y B. BERTRAM Signed, sealed, published and declared by the above-named STELLAMARY B. BERTRAM as and for her First Codicil to her Will, in the presence of us and each of us, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. WITNESS WITNESS SLl 603458vi/099999.00854 ACKNOWLEDGMENT AND AFFIDAVIT STATE OF 6u3t, cwA L SS: COUNTY OF'baiir4vn W,,jje, STELLAMARY B. BERTRAM, Nmcln - and Ihtli r� tnaor- the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as the First Codicil to her Last Will and that she signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the First Codicil to her Will as witnesses and that to the best of their knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. STELLAMARY B. BERTRAM WITNESS WITNESS SUBSCRIBED, sworn to and acknowledged before me by STELLAMARY B. BERTRAM, the Testator, and subscribed and sworn to before me by Qfrn��tln(iin and P1(01c �7l�rle,r� witnesses, this day of January, 2006 Notary Public�V — NOTARaAi..-SP' (Notarial Seal) MElJSGA M.ZEIDERS,NNOta;r+iTll, i SwataraTwp„Dauphin Co!am M�Comnwsinn {'ohivaq 7'4 SLI 603458vi 1499999.0085E ESTATE OF STELLAMARY BERTRAM FILE NO . 21 -13 -0031 COPY - REVOCABLE TRUST AGREEMENT AND AMENDMENTS TRUST AGREEMENT ESTABLISHING THE STELLAMARY B. BERTRAM REVOCABLE TRUST Intending to be legally bound hereby, I, STELLAMARY B. BERTRAM, 809 Michigan Ave. Lemoyne, Pennsylvania, 17043, am executing this Agreement with Trustee this 4 w day of November, 2005, in order to create the trusts that are described in this Agreement. 1. Background. I might hereafter transfer certain assets to Trustee (defined in subsequent provisions of this Agreement), and/or designate Trustee as the beneficiary of proceeds that are payable at my death from certain insurance policies, individual retirement accounts and/or employee benefit plans. I may add to the trust estate at any time. With Trustee's consent, any other person may add to the trust estate. 2. Administration During My Lifetime. The provisions of this Paragraph 2. apply only if the trust is funded during my lifetime. During my lifetime, Trustee shall distribute to me or for my benefit such part or all of the net income and such part or all of the principal of the trust as my attorney-in-fact or I may direct in writing that Trustee receives. In the event that I become disabled, infirm or ill, Trustee (a) may apply any income or principal of the trust for my maintenance, support, medical care and welfare, and for the maintenance, support and medical care and education of any descendant of mine whom Trustee considers to be dependent upon me, without the intervention of a guardian, (b) for that purpose, may purchase and maintain disability, hospitalization and/or other medical insurance for such persons and for me, and (c) shall accumulate all undistributed net income and add it to trust principal at the end of each calendar year. Trustee may but need not pay any premiums, assessments or other charges with respect to any policies of life insurance that are payable to Trustee at the death of the insured. 3. Collection of Proceeds At Myth. At my death, Trustee shall receive and collect all death benefits that are then payable to Trustee. Trustee may exercise all rights, options and powers that are available with respect to those benefits; execute all necessary receipts and releases to the payors; and compromise 1 11/07/05/SLI 585855v1/000000.00003 and adjust all claims and disputes that arise with respect to those benefits. Trustee shall not be required to initiate any legal proceedings for collection unless Trustee is indemnified for, or there is sufficient trust principal that Trustee chooses to apply toward, the fees and expenses of those proceedings. Trustee's receipt to the payor shall be a full discharge, and the payor shall not be required to pursue or enforce Trustee's application of benefits that are paid to Trustee. 4. Cash. Gifts at My Death. At my death, the Trustee shall distribute the following cash gifts: (a) Ten Thousand Dollars ($10,000) to my daughter SUSAN CLARE FROH, if she is then living, or if she is not then living, to her descendents who are then living, per stirpes; (b) Ten Thousand Dollars ($10,000) to my daughter ELIZABETH ANN FERRARI, if she is then living, or if she is not then living, to her descendents who are then living, per stirpes; (c) Ten Thousand Dollars ($10,000) to my son KENNETH ROBERT BERTRAM, if he is then living, or if he is not then living, to his descendents who are then living, per stirpes; 5. Facilitation of Estate Settlement. After my death, Trustee may, in Trustee's discretion, distribute trust assets to my duly appointed personal representative to assist in the payment of my enforceable debts, the expenses of my r funeral and burial, the costs of administering my estate, and all taxes that are payable as a result of my death with respect to property that passes under my Will, if and to the extent that my probate estate would otherwise be insufficient or illiquid. 6. Payment of Death Taxes. All inheritance, estate and other death taxes, except generation-skipping transfer tax, that are payable as a result of my death with respect to any trust or trusts that I am creating in this Agreement or upon the interests under this Agreement of any of the beneficiaries and any interest and penalties with respect to those taxes shall be paid from that part of the trust estate which is includible in my taxable estate for federal estate tax purposes. 7. Disposition of Remaining Trust Estate. At my death Trustee shall distribute the balance of the Trust estate (including net income that is accrued or undistributed at my death) to my descendents who are then living, per stirpes. In the event of a complete default of other beneficiaries under this paragraph, I give all such property to TRINITY EVANGELICAL.LUTHERAN CHURCH (CAMP HILL). 2 11/07/05/SLI 585855vl/000000.00003 8. Transfers to Minors Act. If any cash or other property would otherwise be distributable to a Beneficiary who has not reached the age of 21 years by the time that I have specified for distribution in this Agreement, Trustee shall select and appoint, and make distribution of such cash or other property to, a legally qualified custodian, for administration on the beneficiary's behalf pursuant to the terms of the Pennsylvania Uniform Transfers to Minors Act and any amendments to that Act, until the Beneficiary reaches that age. If otherwise legally qualified, any Trustee may act as custodian. 9. Protective Provisions. If Trustee decides that physical or mental disability, infirmity or illness would prevent a beneficiary from properly using any principal or income that Trustee must otherwise or may, in an exercise of discretion, distribute to the beneficiary pursuant to another provision of this Agreement, Trustee shall pay that amount to the beneficiary, to the beneficiary's court-appointed guardian, or directly for the beneficiary's benefit. No beneficial interest under this Agreement may be assigned by the beneficiary or attached by the beneficiary's creditors until the time of actual distribution to the beneficiary. 10. Trustee's Powers. In extension and not in limitation of powers that are given to Trustee by law or other provisions of this Agreement, Trustee shall have the following powers, each of which may be exercised in Trustee's discretion and without order or approval of any court, but in all events only in a fiduciary capacity and for the benefit and in the interest of the beneficiaries: (a) To make divisions or distributions of property in kind, in money or both, pro rata or non-pro rata, and to that end, allocate specific property, or an undivided interest or interests therein. All property that Trustee distributes in kind shall be valued as of the time of distribution. (b) Without court approval, to (i) divide any trust that I have created in this Agreement into two or more separate trusts, (ii) administer any addition to any such trust as a separate trust on identical terms, and (iii) combine trusts that I have created in this Agreement, or combine any such trust with any trust or trusts that any person shall have created elsewhere, if the trusts to be combined have substantially similar provisions and at least one trustee in common at the time of 3 1 1/07/05/SLI 585855vl/000000.00003 the combination, and the administration of the combined trusts would be more economical than separate administration. I specifically authorize Trustee to divide property in any trust that has an inclusion ratio, as defined in Section 2642(a)(1) of the Internal Revenue Code of 1986, as amended, or the corresponding provision of any subsequent federal tax law, of neither one nor zero, into two separate trusts, one of which has an inclusion ratio of one and the other of which has an inclusion ratio of zero. In that event, the two new trusts shall be funded with a fractional share of each and every substantial interest or right that had been held by the trust from which those trusts were derived. (c) To employ and pay reasonable compensation to agents, accountants and attorneys, including any person who is a fiduciary under this Agreement or any firm affiliated with such person and rely in good faith upon information or advice that they provide. (d) To lease for any tern, exchange or sell any assets, and grant options to lease for any term, exchange or purchase any assets. (e) To borrow money at any time from any source, including any Trustee, secure any such loan by a pledge or mortgage of any assets, renew any such loan and give additional security. (f) Without liability for self-dealing, to retain, purchase as an investment, sell, vote or refrain from voting securities that were issued by any corporate fiduciary or by any corporate fiduciary's affiliates; exercise or refrain from exercising any options, rights or privileges that are available to Trustee for the purchase of any such securities; invest principal or income in any corporate fiduciary's common trust funds or mutual funds, or in the common trust funds or mutual funds of any corporate fiduciary's affiliates; borrow money from any affiliate of a corporate fiduciary; and delegate any part or all of any corporate fiduciary's responsibilities to one or more of that fiduciary's affiliates. (g) To allocate gains, losses and expenses between principal and income in case of any reasonable doubt as to the applicable rule of law. In the 4 11/07/05/SLl 585855v1/000000.00003 absence of an abuse of discretion, Trustee's judgment in doing so shall bind all persons who have interests in such property. (h) To retain any property, and invest trust principal, consistent with the Pennsylvania prudent investor rule. (i) To exercise any option, right or privilege to subscribe for or acquire stocks, bonds, notes, mortgages or other real or personal property, regardless of any risk of non-diversification. 0) To vote securities in person or by proxy. (k) To maintain, insure, protect, develop, subdivide, otherwise improve, manage, lease, sublet, repossess, grant options for the purchase of, partition, sell and convey any interest in real estate. (1) To enter into shareholders' agreements with respect to any stock that may be part of any trust. (m) To join in or undertake any merger, consolidation, recapitalization, voting trust plan or other concerted action of security holders, including without limitation, the amendment of articles of incorporation or bylaws, and delegate discretionary duties with respect thereto. (n) To sell property at public or private sale, for cash or credit; exchange or partition property; and grant options for sales or exchanges. (o) To compromise claims. (p) To engage, compensate at a reasonable rate from the trust estate, and terminate the services of one or more custodians of trust assets. 11. Trustee Provisions. (a) i am the initial Trustee under this Agreement. If I cease or become legally unqualified to act as Trustee, I appoint KENNETH ROBERT BERTRAM as my successor as Trustee. If KENNETH ROBERT BERTRAM fails to qualify or ceases to act as Trustee at any time when the preceding sentence entitles KENNETH ROBERT BERTRAM to act as Trustee, I appoint SUSAN 5 11/07/05/SL] 585855vl/000000.00003 CLARE FROH as KENNETH ROBERT BERTRAM's substitute or successor as _Trustee. If SUSAN CLARE FROH fails to qualify or ceases to act as Trustee at any time when the preceding sentence entitles SUSAN CLARE FROH to act as Trustee, I appoint ELIZABETH ANN FERRARI as SUSAN CLARE FROH's substitute or successor as Trustee. (b) Any Trustee who is a natural person (an "individual Trustee") shall be deemed to be legally unqualified to act as a Trustee in the event that a court having jurisdiction to do so determines that Trustee to be incapacitated and unable to act as a Trustee, or in the event that Trustee's primary physician certifies in writing that the Trustee is incapable of acting as a Trustee. (c) At any time and any number of times, the individual Trustees of any trust or trusts, by consensus, or the individual Trustee of any trust or trusts of which there is only one individual Trustee, in an acknowledged instrument may: (i) appoint a legally qualified corporation as an additional Trustee of the trust or trusts; (ii) remove the corporate Trustee, if any, of the trust or trusts for or without cause and without court review or court approval, and either replace the outgoing corporate Trustee with another legally qualified corporation, or elect not to replace it; and/or (iii) delegate, or cause Trustee to delegate, any or all investment powers that would otherwise be vested in the Trustee of the trust or trusts to an investment manager, thereafter revoke any such delegation for or without cause, and charge the manager's fees and expenses to the trust or trusts for which the manager's services were obtained. No individual Trustee shall be liable for the consequences of having relied upon the investment advice of any such manager whom it was reasonable for the individual Trustee to retain. No corporate Trustee shall be liable for the consequences of having relied upon the investment advice of any such manager whom the individual Trustee has retained pursuant to this provision. (d) No otherwise qualified corporate fiduciary and no investment manager shall be eligible for an appointment as a Trustee or as an investment 6 11/07/05/SL1 585855x1/000000.00003 manager, respectively, pursuant to the provisions of this Agreement unless it had direct investment responsibility for assets that were worth a total of at least $100 million immediately before the appointment. (e) Any individual Trustee may delegate to any other Trustee any or all of the powers that are exercisable by the delegating Trustee. Each delegated action shall be as effective as if the delegating Trustee had joined in the action. Any such delegation shall be written, and the instrument shall describe the powers that are delegated, the circumstances under which the delegate may exercise those powers, and the time period during which the delegation shall be effective. No such delegation may be irrevocable or for an indefinite period of time. (f) Any individual Trustee may resign at any time when there is another Trustee or a successor Trustee by giving reasonable written notice to every co-Trustee or., if there is no co-Trustee, to the successor Trustee. Any Trustee may file and seek judicial confirmation of an account. The expense of doing so shall be deemed to be a reasonable expense of trust administration, and shall be paid from the principal of the trust for which the account was filed. However, the written approval of an account by the beneficiaries shall be a full discharge of the Trustee. For this purpose, the natural guardian or legal representative of any beneficiary who is a minor or otherwise legally incapacitated, acting in a fiduciary capacity solely on behalf of the beneficiary, may approve an account on the beneficiary's behalf. (g) The terms "Trustee" and "Trustees" mean whatever person or persons, legally qualified corporation, or both, may at the time of reference be acting as a trustee under this Agreement as a result of my appointment of the initial Trustee in this Agreement, a change in or addition of Trustees pursuant to the provisions of this Agreement, or any other process that results in the appointment or removal of an alternate, additional or successor Trustee. (h) Every individual Trustee shall be compensated at a reasonable hourly rate for such person's services as Trustee. The standard then-prevailing hourly rate applied in the practice of any individual Trustee who is involved in a professional practice shall be deemed one measure, but not the exclusive measure, of what is reasonable for the purpose of this subparagraph. Each individual 11/07/05/SLl 585855vl/000000.00003 Trustee shall be reimbursed for reasonable out-of-pocket expenses that the Trustee incurs. .(i) No Trustee shall be required to file bond or to enter any other security in any jurisdiction or in any matter. 12. Reservation of Rights. With respect to each policy of insurance on my life that is payable to Trustee at my death or that is otherwise within Trustee's possession or control, I reserve the rights, without the consent of Trustee or any beneficiary under this Agreement, to change beneficiaries, borrow on the security of the policy, receive all sums that are payable to the insured, and exercise all other options, elections, rights and privileges that I have under the terms of the policy. Trustee agrees to execute all instruments that may be necessary to facilitate my exercise of such rights. I reserve the rights to revoke or amend this Agreement and the trusts that I am creating in it in whole or in part at any time by written instrument that Trustee receives. 13. Situs of Trusts, Governing Law and Miscellaneous. The situs of each trust that I am creating in this Agreement shall be the county and state wherein I maintain my domicile at the time, and after my death, the county and state wherein the domiciliary administration of my estate occurs or would lawfully occur. On the date of this Agreement, the situs is Cumberland County, Pennsylvania, where I am domiciled. The substantive laws of Pennsylvania shall govern the construction, performance and effect of this Agreement with respect to each trust. All terns that are used in this Agreement and related pronouns shall be construed as masculine, feminine or neuter and in the singular or plural as the sense requires. . 8 11/07/05/SLl 585855vl/000000.00003 Each caption in this Agreement is for convenience, and not substantive. IN WITNESS WHEREOF, I have executed this Agreement as both grantor and initial Trustee on and as of the date that is set forth in the first paragraph of this Agreement. � S9D", f Ram... (SEAL) W ss Stellamary�. Bertram, As Both Grantor and Initial Trustee Witness COMMONWEALTH OF PENNSYLVANIA :ss. COUNTY OF DAUPHIN On the 4 day of 1\1bUPIr{fir , 2005, before me, a notary public, the undersigned officer, personally appeared STELLAMARY B. BERTRAM, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, who acknowledged executing the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. y� Not ublic NOTARIAL SEAL MELISSA' ZEIDERS,Notary Public Swatara Twp.,Dauphin County My Commission Expires February 24,2007 9 11/07/05/SLI 585855v1/000000.00003 FIRST AMENDMENT TO THE TRUST AGREEMENT OF STELLAMARY B. BERTRAM I, STELLAMARY B. BERTRAM, of 809 Michigan Avenue, Lemoyne, Pennsylvania, 17043, am executing this First Amendment to my Trust Agreement dated November 4, 2005, (the "Trust Agreement") (which Agreement established the STELLAMARY B. BERTRAM REVOCABLE TRUST), with myself as trustee ("Trustee"), this ) 4' day of January, 2006. 1. Amendment. I hereby revoke Paragraph 4 of the Agreement and replace it with the following: 4. Cash Gifts at My Death. At my death, the Trustee shall distribute the following cash gifts: (a) Ten Thousand Dollars ($10,000) to my son KENNETH ROBERT BERTRAM, if he is then living, or if he is not then living, to his descendents who are then living, per stirpes; and (b) Ten Thousand Dollars ($10,000) to my daughter ELIZABETH ANN FERRARI, if she is then living, or if she is not then living, to her descendents who are then living, per stirpes; 2. Amendment. I hereby revoke Paragraph I I(a) of the Agreement and replace it with the following: 11. Trustee Provisions. (a) I am the initial Trustee under this Agreement. If I cease or become legally unqualified to act as Trustee, I appoint KENNETH ROBERT BERTRAM as my successor as Trustee. If KENNETH ROBERT BERTRAM fails to qualify or ceases to act as Trustee at any time when the preceding sentence entitles KENNETH ROBERT BERTRAM to act as Trustee, I appoint MARY KAY KORMUSHOFF as KENNETH ROBERT BERTRAM's substitute or successor as Trustee. If MARY KORMUSHOFF fails to qualify or ceases to act as Trustee at any time when the preceding sentence entitles MARY KAY KORMUSHOFF to act as Trustee, I appoint ELIZABETH ANN FERRARI as MARY KAY KORMUSHOFF'S substitute or i SL1 603479v1/099999.00854 successor as Trustee. If ELIZABETH ANN FERRARI fails to qualify or ceases to act as Trustee at any time when the preceding sentence entitles ELIZABETH ANN FERRARI to act as Trustee, I appoint SUSAN CLARE FROH as ELIZABETH ANN FERRARI'S substitute or successor as Trustee. 3. Ratification. In all other respects, I hereby republish all provisions of the Trust Agreement which I have not by this First Amendment to the Trust Agreement modified expressly or by necessary implication. IN WITNESS WHEREOF, Trustee and I have executed this First Amendment to the Trust Agreement on the date first set forth above. j a.`. Lu B,, Can a . (SEAL) Witness STELLAMAR B. BERTRAM, as Both Grantor and Initial Trustee Witness 2 SL1 603479vl/099999.00854 COMMONWEALTH OF PENNSYLVANIA ss. COUNTY OF DAUPHIN On this M day of January, 2006, before me, a notary public, the undersigned officer, personally appeared STELLAMARY B. BERTRAM, kn6wn to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public NOTARIAL SEAL MELISSL M ZEIDERS,Notary Public Sa;aura Two.,Dauphin County Niy Co^r.Ission FYoireu_ahruan; 3 SL1 603479v1/099999.00854 SECOND AMENDMENT TO THE TRUST AGREEMENT OF STELLAMARY B. BERTRAM I, STELLAMARY B. BERTRAM, of 809 Michigan Avenue, Lemoyne, Pennsylvania, 17043, am executing this First Amendment to my Trust Agreement dated November 4, 2005, (the "Trust Agreement") (which Agreement established the STELLAMARY B. BERTRAM REVOCABLE TRUST'), with myself as trustee ("Trustee"), this \\3*- day of April, 2006. 1. Amendment. I hereby revoke Paragraph I I(a) of the Agreement and replace it with the following: 11. Trustee Provisions. (a) I am the initial Trustee under this Agreement. If I cease or become legally unqualified to act as Trustee, I appoint KENNETH ROBERT BERTRAM as my successor as Trustee. If KENNETH ROBERT BERTRAM fails to qualify or ceases to act as Trustee at any time when the preceding sentence entitles KENNETH ROBERT BERTRAM to act as Trustee, I appoint SUSAN CLARE FROH as KENNETH ROBERT BERTRAM'S substitute or successor as Trustee. If SUSAN CLARE FROH fails to qualify or ceases to act as Trustee at any time when the preceding sentence entitles SUSAN CLARE FROH to act as Trustee, I appoint MARY KAY KORMUSHOFF as SUSAN CLARE FROH'S substitute or successor as Trustee. If MARY KAY KORMUSHOFF fails to qualify or ceases to act as Trustee at any time when the preceding sentence entitles MARY KAY KORMUSHOFF to act as Trustee, I appoint ELIZABETH ANN FARRARI as MARY KAY KORMUSHOFF'S substitute or successor as Trustee. 2. Ratification. In all other respects, I hereby republish all provisions of the Trust Agreement which I have not by this Second Amendment to the Trust Agreement modified expressly or by necessary implication. 1 04/12/06/SLI 627108v1/064171.00001 IN WITNESS WHEREOF, Trustee and I have executed this Second Amendment to the Trust Agreement on the date first set forth above. V-Q n,d, 4 lD�2 ./� St• 3, ' (SEAL) Witness STELLAMAAY B. BERTRAM, as Both Grantor and Initial Trustee Witness 2 04/12/06/SLl 627108vl/064171.00001 COMMONWEALTH OF PENNSYLVANIA ss. COUNTY OF DAUPHIN On this _�L day of April, 2006, before me, a notary public, the undersigned officer, personally appeared STELLAMARY B. BERTRAM, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public i.6 untPublic � �r rwG �, cocm,� lulu Cu:nr o, Ex i �idar� 24 C' 3 04/12/06/s L 1 627108 v 1/064171.00001 THIRD AMENDMENT TO THE TRUST AGREEMENT OF STELLAMARY B. BERTRAM I, STELLAMARY B. BERTRAM, of 234 Haldeman Avenue, New Cumberland, Pennsylvania, 17070, am executing this Third Amendment to my Trust Agreement dated November 4, 2005, (the "Trust Agreement") (which Agreement established the STELLAMARY B. BERTRAM REVOCABLE TRUST), with myself as trustee ("Trustee"), this sA day of January, 2007. 1. Amendment. I hereby revoke Paragraph 4 of the Agreement and replace it with the following: 4. Cash Gifts at My Death. At my death, the Trustee shall distribute Four Thousand Seven Hundred Dollars ($4,700) to each of, KENNETH ROBERT BERTRAM, SUSAN CLARE FROH, and ELIZABETH ANN FERRARI, if they are then living, or if they are not then living, to their descendents who are then living, per stirpes. 2. Ratification. In all other respects, I hereby republish all provisions of the Trust Agreement which I have not by this Third Amendment to the Trust Agreement modified expressly or by necessary implication. IN WITNESS WHEREOF, Trustee and I have executed this Third Amendment to the Trust Agreement on the date first set forth above. /l"e, x6z,�� T-- A (SEAL) Witness STELLAMAkY B. BERTRAM, as Both Grantor and Initial Trustee Witness 1 SL] 689968v1/099999.00854 COMMONWEALTH OF PENNSYLVANIA ss. COUNTY OF DAUPHIN On this f _ day of January, 2007, before me, a notary public, the undersigned officer, personally appeared STELLAMARY B. BERTRAM, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public COMMONWEALTH QI'PElv[VSYLVANIA NOTARIAL SEAL MELISSA M.ZEIDERS,Not public Swatara Twp.,Dauphin County Comm ss on Expires February 24, K", , 2 SLl 689968v 1/099999.00854 ESTATE OF STELLAMARY BERTRAM FILE NO . 21 - 13 -0031 OFFICIAL RECEIPT - 3 MONTH TAX PAYMENT COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUALTAXES DEPT.280601 HARRISBURG,PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 017296 BERTRAM KENNETH ROBERT 3404 CHOCO CHASE MECHANICSBURG, PA 17055 ACN ASSESSMENT AMOUNT CONTROL NUMBER -------- fold ---------- -------- 101 $4,500.00 ESTATE INFORMATION: SSN: 188-16-3079 FILE NUMBER: 2113-0031 DECEDENT NAME: BERTRAM STELLAMARY B DATE OF PAYMENT: 03/08/2013 POSTMARK DATE: 03/07/2013 COUNTY: CUMBERLAND DATE OF DEATH: 12/08/2012 TOTAL AMOUNT PAID: $4,500.00 REMARKS: RECEIPT TO ATTY CHECK# 1008 INITIALS: WZ SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS TAXPAYER '.1 ESTATE OF STELLAMARY BERTRAM FILE NO . 21 - 13 -0031 M &T BANK ACCOUNT STATEMENT - DECEMBER 2012 : C STATEMENT PERIOD PAGE NOV.17-DEC.17,2012 1 OF 4 00 0 06123M NM 017 000000645 FIDS1549D17M12171212 01 100000 645 AN STELLAMARY BERTRAM 3404 CHOCO CHASE MECHANICSBURG PA 17055 SELECTEO: ACCOUNT SUMMARY ACCOUNT ACCOUNT INTEREST EARNED MATURITY ENDING TYPE NUMBER YEAR-TO-DATE DATE BALANCE M&T DIRECT CHECKING 000000010097554 0.00 7,993.08 TOTAL DEPOSITS 7,993.08 _?ACGOUNT.i STELLAMARY BERTRAM M&T DIRECT CHECKING r1rLE f o ACCOUNT NO. 10097554 - NEST SHORE PLAZA INTEREST EARNED FOR STATEMENT PERIOD 0.00 N O_ ACCOUNT SUMMARY :BEGINNING:> DEPOSITS. & 9THER :-CURRENT ;ENDING. : BALANCE :i'OTHER ADDITIONS .CHECKS PAID SUBTRACTIONS'' IMTERES7 PD BALANCE °• N0. AMOUNT NO. I AMOUNT I NO. I AMOUNT 14,155.36 1 71 19,616.25 1 161 22,122.71 1 3 1 3,655.82 0.00 7,993.08 ACCOUNT ACTIVITY POSTING .:aDEPOSIT%INTEREST ::: .CHECKS .B:-OTHER !.' OAILY : DATE TRANSACTION QESCRIP.TION & OTHER AD01TIONS -SUBTRACTIONS. BALANCE 11-17-12 BEGINNING BALANCE 014,155.36 11-19-12 CHECK NUMBER 6031 115.60 14,039.76 11-21-12 CHECK NUMBER 6030 - r"L' 212.91 13,826.85 11-23-12 CHECK NUMBER 6033 -�rh LCa..µbl✓s-� 113.36 13,713.49 11-29-12 CHECK NUMBER 6032 9,815.46 3,898.03 12-03-12 US TREASURY 303 XXSOC SEC 1,070.00 12-03-12 RETURN - CHECK NUMBER 6035 3,514.28 12-03-12 CREDIT LINE TRANSFER-M&T BANK 1,031.97�/ 12-03-12 CHECK NUMBER 6036 — -` kA,(:IZ 6,000.00 12-03-12 CHECK NUMBER 6035 r.. L't-"��'^Q+ 3,514.28 0.00 12-04-12 MSSB ACH CREDIT 6,000.00 12-04-12 CHECK NUMBER 6035 3,514.28 12-04-12 INSUFFICIENT FUNDS FEE-CHECK NUMBER 6035 38.50 2,447.22 12-05-12 MSSB ACH CREDIT 3,000.00 - 12-05-12 MSSB ACH CREDIT 2,000.00 12-05-12 CHECK NUMBER 6037 ` fy V,D�e-�,�l�ncn.V.w 64.78 71382.44 o08ACS(M 2) _ STATEMENT PERIOD PAiiE 11 NOV.17-DEC.17,2012 2 OF 4 STELLAMARY BERTRAM ACCOUNT ACTIVITY .:POSTING OEPOSITS;IHT£REST :CHECKS BOTHER DAFLY 'DATE TRANSACTION DESCRIPTION .B:OTHER ADDITIONS SUBTRACTiUN5 : BALAMCE 12-06-12 CHECK NUMBER 6044 — LJ-t' CA «hJ 550.00 6,832.44 12-07-12 CHECK NUMBER 6039 — 231.20 12-07-12 CHECK NUMBER 6040 '— 11"6 A}:t%�t.A.st 42.00 6,559.24 12-11-12 DEPOSIT 3,000.00 12-11-12 LINE OF CREDIT PAYMENT 2044_269.99916001 103.04 12-11-12 CHECK NUMBER 6041 550.00 12-11-12 CHECK NUMBER 6046 125.00 12-11-12 CHECK NUMBER 6045 _ 25.23 8,755.97 12-13-12 CHECK NUMBER 6038 _ _ 202.91 12-13-12 CHECK NUMBER 6034 _ 9.98 8,543.08 12-17-12 CHECK NUMBER 6043 - 550.00 7,993.08 o - c ENDING BALANCE 07,993.08 CHECKS PAID SUMMARY a° 6030 11-21-12 212.91 6031 11-19-12 115.60 6032 11-29-12 9,815.46 .°.. 6033 11-23-12 113.36 6034 12-13-12 9.98 6035 12-04-12 3,514.28 6036 12-03-12 6,000.00 6037 12-05-12 64.78 6038 12-13-12 202.91 1 6039 12-07-12 231.20 6040 12-07-12 42.00 6041 12-11-12 550.00 6043* 12-17-12 550.00 6044 12-06-12 .. 550.00 6045 12-11-12 25.23 6046 12-11-12 125.00 .00ancs 15n 2 ESTATE OF STELLAMARY BERTRAM FILE NO . 21 -13 -0031 MORGAN STANLEY ACCOUNT INFORMATION o u) rnLr) r-i �D u) D) o m p p a W 1n d a rn m N N (-I V 1-1 V O .-I lD D) N r 00 111 N W W ch O lD a) M O) 6 6 N M a W W a O) Ul M Ill V ci 7 N (D W O O N m N h D) V O 00 O N LD M O a O m lD O V7 N O) N r, m N 1n M ci V N n M M lD n Cl) l0 Dl N m 1n O1 W p O tD O cf Ln lD lD lD O W �y N r-I Ii N N N N c-1 O r4 N \ \ ci e-i W W J J Q Q > > N M V d' M W O KZI' �j N 1n M ci M 11 O N W M r1 N V C O N W N M Ol LI) M a W n N N C O W D1 O ri c-1 O1 O In N N c4 rl N ci p M ci N p In N c-I c-I ci rl r-7 N N N O O N N � N w w U U K C a- 0 .-1 d' to 0 r Ln m r l W m H R H W .--I 11 0 LO N W O) N N Ln N ci lD lO N W zT" O 1n M O W lD M 0) ri `D N lD O N N W W m W M Ol � N O V N r Ln O W N m N w W a 0 0 O c N O m m H O Ln M A N O) N N m c-I Ln M c-1 V n M m Ln n N O) O W N N N H C ri It to O) 00 O LD O -:t Ln 0 lO W O W N p N N N e-V N H .-I O \ \ rq aN-I w W Q J J Q > > m N N a N w O m W LD N N N H m m N O M N N V V O N W O N Ol Il1 M O N O ci m O W Ol -a N `-{ M O Ln r, N H H N H p M c-I r-1 O Ln N ri ri H O O N N e-I N w w U U � z D_ 0- 2 F cc H p F- > z O O ''''' U O D W > z z Ow > w U (�.7 Q OJ Y Q W U m J 1n J Z m O ? Z Q Z O m _Q Q W Q C Q Q } x a C7 O F Q L U w �-- v~i z Q 0_ W U CC ✓� Z QZ U C7 F F- U U p Z U w a J U Q O Z J O z x z z t l7 O Q J M a m F w z Q w d W a D- D_ a s D_ a > Q O z Q cc x m 1n - V1 w (7 C7 C7 l7 C7 l7 V) z w Q J U w 0 0 0 J . . . N V F Z LI) CA Ln Z Z Z Z Z 1xj7 F lVn O V) W > U U U m Q w w 0 0 0 0 0 0 Q 0 w < 0 U > > ON 0 0 0 U V V V V U F- W W LL z z Z d 0_ O_ F-- \ ^ �D F- O L!) Ln Lfl n Ln 1n to n lD O) V N W In to Tt 00\ to O O In tD V H w O1 o _ 00 (\ O N Q) V O Vl W l0 lD M ri O N .., O W lD to VMMN m - Q N V' e-I d' M a O M V N N ct a Ln O) O m Q M ESTATE OF STELLAMARY BERTRAM FILE NO . 21 -13 -0031 M &T BANK LOAN STATEMENT - DECEMBER 2012 G . AnounCredit Payment Minimum please ccourn Due payrnom }hdiGafa Number Date Due AmCant EAGdead 12044426999916001 01/11/13 13 06 11 00 0 DOOM NM 017 STELLAMARY B BERTRAM 3404 CHOCO CHASE MECHANICSBURG PA 17055 (: 5 120-0 0001: 444 2269999 1600 Low PLEASE DETACH UPPER PORTION AND RETURN WITH YOUR REMITTANCE PAYABLE TO MAT BANK. .LIN OF CREDI BILLING: ', DAYS iN ;:,. M1MIM;UM :;:DUE ;S -:ACCOUNT NUNf$ER DATE :i'. BILLINGi:PEkIOD ''RATE PAYMENT i':DA7E 12044426999916001 12/17/12 29 14.9647 1 132)061 01!11113 CRFI)IT LINE :1 :::CRED IT I CREOIT;`AVAI LABLE ::FEES POST TRANS pREM.IUMS& PAYMENTS HANK .I INN, ACTION 0:' LOANS aCREDITS R'l:FEREtIEE'fVUMBER 2lATE 'DATE TRANS ACTION'DESCRIPT(ON 9 PERIOD: NOV 19,12'TO DEC 1 r 12/04 12/04 ADVANCE 1031.97 12/11 12/11 PAYMENT 103,04 S �(asxr��x���tFrrx*�a�**��**x�**■FEESa��*■���*x■�(�■�ara3E3Ex�E34���*a*�N 12/04 12/04 PER ITEM CHARGE 12.50 0 THE MINIMUM PAYMENT WILL BE DEDUCTED n FROM YOUR ACCOUNT ON THE DUE DATE 'm .REFLECTED ABOVE. n 3F R ■ aF ad di gE aF aF gF aF If E N I ■ % N 3F i 1E .: ACCOUI�T:SU MAEARY PREVIOUS LOANS; PAYMENTS -.1NTEREST�cHARGE6' FFES lvE'41+ BAL4Nc£ k DEBIT �CREDIT6 :.-. .. _ ..._- BALANCE FEES` 0 0 12 0 12 0 LOANS a CHARGES" 3812. 7 1031 7 10 4 40 7 4782 7 TOTAL 3812 7 1031 7 103 4 40 7 12150 4794 7 ":TYP£'OF, ':.'. .. BALANCE. DA)LY '::GORRESPOND(NG. ' "" TOTALS'YEAa?TO BATE CR$DIT SUBJECT TO. FERIODIG: - ANNUAL TOTAL FEES CHARGED IN 2012 I2 0 INTEREST RATE RATE PERCENTAGE RATE LOANS 6 CHARGES"`NORMAL RATE 4255 0 0.03287 (a) 12.000% (La) TOTAL INTEREST CHARGED IN 2012 465 1 (e) This rate mayvary M Minimum Service Charge CR Credit Balance ` Includes Over Unnt Fee,Return Check Fee,Life Insurance Premium,Disaaiiity Insurance Premium,Unomployarard Insurancs Premium. [ r includes charges included in that calculation of the fiance charge. j , q l.I . � q J!60 CS}�MLj tv� t� PAGE 4 OF 4 I �w a OW 4 r� a � r�ro NOq cc X' �f UiW 44gwaM ( / IIgW l;aud �cc r� W O � w x ..rte N ■ d , � � y U. o A O UU0 � a d a.LQ c . — 4n v ZD ^- Q U lzi 1L 'F 1t E-4. a7 �y F- �. r. c.7 : . w - `� - J 1 U V_ o Z a`t K O m n. v