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HomeMy WebLinkAbout10-04-13 J 1505610140 REV-1500 EX (01-10) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 2 1 1 3 0 6 1 0 Harrisburg PA 17126-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW - Social Security Number Date of Death MMDDYYYY Date of Birth MNIDDYYYY 0 4 1 8 2 0 1 3 1 2 1 2 1 9 4 5 Decedent's Last Name Suffix Decedent's First Name MI B U R D U L I S M I C H A E L J (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI B U R D U L I S N A N C Y A Spouse's Social Security Number 0 8 9 4 0 8 7 1 4 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW Q 1.Original Return 2.Supplemental Return E] 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) ❑X 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 Sch. 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number J A N L B R 0 W N 7 1 7 4 1 5 w SzO ryl REGIS-rqi,bfFMVILLS US°ONLY U) r— ;z m � rr1 rn First line of address r=1 J A N L B R 0 W N 8 A S S 0 C Second line of address fD j t—> '-"• 8 4 5 S I R T H O M A S C T S T E 1 2 -1 ti a cn rn .3 City or Post Office State ZIP Code DATE FILED CO 'rr H A R R I S B U R G P A 1 7 1 0 9 CorrespondenCs e-mail address: BRENDAJLB @VERIZON.NET Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON R€ NSIBLE FOR FILING RETURN DATE / /'C� r+ � �� (k-Ld t Lam' 10/2/2013 ADDRESS 284 FOUNDE AY n MECHANICSBURG PA 17050 SIGNATURE OF PREP OTHER N Rf5t T TIVE DATE 10/2/2013 ADDRESS 845 SIR T AS CT STE 12 HARRISBURG PA 17109 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 J J 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: MICHAEL J . BURDULI$ RECAPITULATION 1. Real Estate(Schedule A) .. . . . .. . . .. . . .. . .. . . . . .. ... . .. .. . .. . .. . . . . . 1. 2. Stocks and Bonds(Schedule B) .. . . .. . . .. . .. . .. ... ... .. . .. . . . .. . .. .. . 2. 7 8 7 6 1 , 3 0 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) . .. . . 3. 4. Mortgages and Notes Receivable(Schedule D) .. . .. . .. . . . .. . . . .. . .. .. . . . 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E). . . .. . . 5. 4 7 5 3 9 , 2 7 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested .. . .. .. 6. 7. Inter-Vivos Transfers&Miscellaneous Ng�Probate Property 4 5 0 5 3 7 , 9 1 (Schedule G) U Separate Billing Requested .. .. . .. 7. 8. Total Gross Assets(total Lines 1 through 7) .. . .. . .. . . . .. . .. . . . .. . .. . .. 8. 5 7 6 8 3 8 , 4 8 9. Funeral Expenses and Administrative Costs(Schedule H) . . . . .. . .. . . . . . . . . . 9. 2 6 8 3 0 . 7 9 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) . . . . .. . .. . .. . 10. 11. Total Deductions(total Lines 9 and 10) . . . .. . .. . . . . . . .. ... .. . .. . .. . .. . 11. 2 6 8 3 0 . 7 9 12. Net Value of Estate(Line 8 minus Line 11) .. . .. .. . .. . .. . . . .. . .. . .. . .. . 12. 5 5 0 0 0 7 . 6 9 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) . ... .. . .. .. . .. . . . . . . . . 13. 14. Net Value Subject to Tax(Line 12 minus Line 13) . .. .. . .. . .. .. . .. . .. . . . 14. 5 5 0 0 0 7 . 6 9 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)x.0 _ 5 5 0 0 0 7 . 6 9 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X .0_ 0 . 0 0 16. 0 . 0 0 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 0 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X.15 0 . 0 0 18. 0 . 0 0 19. TAX DUE . . .. . . .. . . . . . . . . . . . . . ... . .. . . .. . .. .. . .. . . . . . . .. . .. . .. . 19. 0 . 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505610240 1505610240 REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 13 0610 DECEDENTS NAME MICHAEL J. BURDULIS STREET ADDRESS 284 Founders Way Silver Spring Township CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 0.00 2. Credits/Payments A.Prior Payments B.Discount 3. Interest Total Credits(A+B) (2) 0.00 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. (3) Fill in oval on Page 2,Line 20 to request a refund. (4) 0.00 5. If Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 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; ...................................................................... ❑ (] b. retain the right to designate who shall use the property transferred or its income; ............................... ❑ Q c. retain a reversionary interest;or ................................................................................................ ❑ El d. receive the promise for life of either payments,benefits 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-upomdeath bank account or security at his or her death? ......... ❑ ❑X 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation?.................................................................................................. © ❑ 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 3 percent[72 P.S.§9116(a)(1.1)(1)]. 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)(fi)].The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in 72 P.S.§9116(1.2)[72 P.S.§9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3)].A sibling is defined,unde Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. REV-1503 EX*(8-12) pennsylvania SCHEDULE B DEPARTMENT OF REVENUE INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER MICHAEL J. BURDULIS 21 13 0610 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Franklin Massachusetts Tax Free Income Fd CI C (FMAIX); 6,419.014 shs @$12.27Ish 78,761.30 (held in Fulton Financial Advisors Account 21453570) TOTAL(Also enter on Line 2,Recapitulation) $ 78,761.30 If more space is needed,insert additional sheets of the same size REV-1508 EX-(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS Sr MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: MICHAEL J. BURDULIS 21 13 0610 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 VALUE AT DATE NUMBER DESCRIPTION OF DEATH t. Fulton Financial Advisors Account 21453570; cash balance 37.90 2 TD Bank CD 00008722515258 27,199.00 3 United Technologies Corporation; final benefit check for April 2013 3,402.37 4 1998 BMW CJ33-Z3 Roadster 2.8; VIN 4USCJ3326WLCl2348 16,900.00 TOTAL(Also enter on Line 5,Recapitulation) $ 47 539.27 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 MICHAEL J. BURDULIS 21 13 0610 This schedule must be completed and filed if the answer to any of questions t through 4 on page three of the REV-1500 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE MCLTHEDAT OF NTHETRANSFEREE.THORF THE DEED TO DECEDENT AND NUMBER THE GATE OF TRANSFFA.ATTAp1ACOPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST nF MFVC,aa VALUE 1. The Michael J Burdulis Living Trust dated 11/27/2000 77,826.11 100.00 77,826.11 comprised of Charles Schwab Account 2673-4119 2 Charles Schwab IRA Account 1956-4059 372,711.80 100.00 372,711.80 Nancy A Burdulis, spouse, is the beneficiay of Items 1 & 2 TOTAL (Also enter on Line 7,Recapitulation) $ 450 537.91 If more space is needed,use additional sheets of paper of the same size. REV-1511 EX-(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER MICHAEL J. BURDULIS 21 13 0610 Decedent's debts must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERALEXPENSES: 1. Malpezzi Funeral Home 11,762.95 2 Mechanicsburg Cemetery 2,690.00 3 Funeral luncheon 453.91 B. ADMINISTRATIVE COSTS: I. Personal Representative Commissions: Name(s)of Personal Represen(ative(s) Street Address City State ZIP Years)Commission Paid: 2. Attorney Fees: Jan L Brown &Associates 11,537.00 3. Family Exemption:(If decedents address is not the same as claimant's,attach explanation.) Claimant Street Address city State ZIP Relationship of Claimant to Decedent 4. Probate Fees: Cumberland County Register of Wills 358.50 5 Accountant Fees: 6. Tax Return Preparer Fees: 7. FedEx; delivery charges 28.43 TOTAL(Also enter on Line 9,Recapitulation) $ 26 830.79 If more space Is needed,use additional sheets of paper of the same size. REV-1513 EX.(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: MICHAEL J. BURDULIS 21 13 0610 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE f TAXABLE DISTRIBUTIONS pncludeou" Irt spousal distributions and transfers under Sec.91 76(a)IQ)] 1. Nancy A Burdulis, wife Spousal 284 Founders Way, Mechanicsburg, PA 17050 100% 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: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART 11 -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets of paper of the same size. LAST WILL AND TESTAMENT OF M C-. MICHAEL J. BURDULIS 1,MICHAEL J.BURDULIS,a married person residing in the County of Cumberland,State of Pennsylvania, do make, publish and declare this instrument to be my Last Will and Testament, hereby revoking and canceling all former Wills and Codicils by me at any time heretofore made. ARTICLE ONE. I direct that all my lawful debts, allowed as claims against my estate, including the expenses of my last illness and funeral, shall be paid out of my estate by my Personal Representative hereinafter named. ARTICLE TWO. I hereby bequeath all the remaining property of every kind and description,(including lapsed legacies and devises),wherever located and whether acquired before of after the execution of this Will, to the Trustee under the MICHAEL J. BURDULIS LIVING TRUST AGREEMENT executed prior to the execution of this Will. My Trustee shall add the property bequeathed by this Article to the principle of the above Trust and shall administer and distribute said property in accordance with the provisions of the Trust Agreement, including any amendments made before my death. ARTICLE THREE. I hereby nominate, constitute and appoint my spouse, NANCY A. BURDULIS of Cumberland County,Pennsylvania,as Personal Representative of this my Last Will and Testament. In the event NANCY A. BURDULIS cannot act or is unable, then I appoint my daughter MICHELLE B. TROUT of Cumberland County, Pennsylvania as successor Personal Representative. In the event MICHELLE B. TROUT cannot act or is unable, then I appoint my daughter TRACY BURDULIS-TROUT of Cumberland County, Pennsylvania as successor Personal Representative. I further direct that any entity named as Personal Representative herein shall not be required to give any bond in any jurisdiction,and that if,notwithstanding this direction, any bond is required by any law, statute or rule of Court,no sureties shall be required thereon. My personal Representative is authorized to administer my estate under independent administration without adjudication, order, or direction of the court. ARTICLE FOUR. Section 1. Definition of Death Taxes. The term"death taxes"as used in my Will, shall mean all inheritance,estate,succession and other similar taxes that are payable by any person on account of that person's interest in the estate of the decedent or by reason of the decedent's death, including penalties and interest, but excluding the following: a. Any addition to the federal estate tax for any "excess retirement accumulation"under Internal Revenue Code Section 4980A. b. Any additional tax that may be assessed under Internal Revenue Code Section 2032A. C. Any federal or state tax imposed on a generation-skipping transfer, as that -2- term is defined in the federal tax laws,unless the applicable tax statutes provide that the generation- skipping transfer tax is payable directly out of the assets of my gross estate. Section 2. Payment of Death Taxes. Pursuant to the terms ofmy Revocable Living Trust,all death taxes,whether or not attributable to property inventoried in my probate estate,shall be paid by the Trustee from that Trust. However, if that Trust does not exist at the time of my death,or if the assets of that Trust are insufficient to pay the death taxes in full,I direct my personal representative to pay any death taxes that cannot be paid by the Trustee from the assets of my probate estate by prorating and apportioning those taxes among the beneficiaries of this Will. Notwithstanding any other provision in my Trust,all death taxes incurred by reason of assets transferred outside of my trust or probate estate shall be assessed against those persons receiving such property. ARTICLE FIVE. Section 1. No Contest Clause. If any person or entity other than me singularly or in conjunction with any other person or entity directly or indirectly contests in any court the validity of this Will,including any codicils thereto,then the right of that person or entity to take any interest in my estate shall cease, and that person or entity shall be deemed to have predeceased me. Section 2. Captions. The captions of Articles,Sections and Paragraphs used in this Will are for convenience of reference only and shall have no significance in the construction or interpretation of this Will. Section 3. Severability. Should any of the provisions ofmy Will be for any reason declared invalid, such invalidity shall not affect any of the other provisions of this Will, and all invalid -3- provisions shall be wholly disregarded in interpreting this Will. Section 4. Governing Law. This Will shall be construed, regulated and governed by and in accordance with the laws of the State of Pennsylvania. I, MICHAEL J. BURDULIS, the Testator, sign my name to this instrument this day of 2000, and being first duly swom, do hereby declare to the undersigned authority that I sign this instrument as my Last Will and Testament and that I sign it willingly,that I execute it as my free and voluntary act for the purposes therein expressed,and that I am eighteen(18) years of age or older, of sound mind, and under no constraint or undue influence. MICHAEL J. 14URDULIS In our presence MICHAEL J.BURDULIS signed this and declared it to be his will,and now at his request, in his presence, and in the presence of each other, we sign as witnesses: Witnesses: -4- MICHAEL J. BURDULIS, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will,and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by MICHAEL J. BURDULIS, the Testator, On , 2000. No ry ublic MICHAEL J. BUkDULIS NOTS,ii'.AL SEAL We, the undersigned witnesses who signed the foregoing instrument,being duly qualified according to law,depose and say that we were present and saw MICHAEL J.BURDULIS sign and execute this instrument as his Will;that he signed and executed it willingly as his free and voluntary act for the purposes therein expressed; that each of us in his sight and hearing signed the Will as witnesses, and that to the best of our knowledge,that he was at that time eighteen(18)years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me by SAS `co— A 4,1114,lrl v and , i itness witnesses, on _ 2000. Witness N to Public NOTARIAL 5i_AL�4 -5" JAW L BROWN,Nei:; '1 bft 11 Lovror Paxton Tvip.,C uphln CN"ity @,iy cowrtss;on fxr res t 4a cn 79,?a 9 THE MICHAEL J. BURDULIS LIVING TRUST PREPARED FOR: MICHAEL J. BURDULIS Prepared by: La ffice of Jan L. Brown t _ J L. Brown, Esquire Sir Thomas Court, Suite 9 Harrisburg, PA 17109 (717) 541-5550 SCHEDULE A INITIAL TRUST PROPERTY The following assets will be or have been transferred to The MICHAEL J. BURDULIS Living Trust. Assets acquired after November 27, 2000 will need to be transferred to the Trust to avoid Probate. Benefits assigned to this Trust are as follows: Real Estate: Car Title# Investments: Paine Webber Account# %2 of Charles Schwab Account # Solomon Smith Barney Account# 165-28582 CONTINGENT BENEFITS THAT MAY BE ASSIGNED TO THE TRUST: Retirement BEP Retirement $1,300,000.00 IRA: Charles Schwab $ 579,860.16 SCHEDULE B SUPPLEMENTAL TRUST PROPERTY The following propertyrhas been added to The MICHAEL J. BURDULIS Living Trust since it was signed on �. � �� E Li; 2000. Property Added Date Added SCHEDULE C DELETED TRUST PROPERTY The following property has been deleted from The MICHAEL J. BURDULIS Living Trust since it Rn� was signed on !_; �`- w t Y� �]J@ 2000. Property Deleted Date Deleted SCHEDULE D ASSIGNMENT OF PERSONAL PROPERTY MICHAEL J. BURDULIS does hereby transfer and assign, without consideration and in order to change formal title only, all right, title and interest which he now has in that Personal Property listed below to MICHAEL J. BURDULIS and NANCY A. BURDULIS, Trustees or their successors in [1 ri n � n trust, under the MICHAEL J. BURDULIS Living Trust dated f ' ` � G [,"r t13 and any amendments thereto: Personal Property Assigned This assignment was executed on t ; _"j 44C MICHAEL J. BIJ ULIS NANCY . BURDULIS STATE OF PENNSYLVANIA SS COUNTY OF DAUPHIN On this the D day of , 2000, before me, the undersigned officer, personally appeared MICHAEL J. BURDULIS, and NANCY A. BURDULIS known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument and acknowledged that they executed the same for the purposes therein contained. In witness whereof I hereunto set my hand and official seal. Notary ublic P ATOd RlFiL4�1L ux� �.3 MICHAEL J. BURDULIS REVOCABLE LIVING TRUST I, MICHAEL J. BURDULIS, of Camp Hill, Pennsylvania, hereby transfer to my wife, NANCY A. BURDULIS, of Camp Hill, Pennsylvania, as trustee of the "MICHAEL J. BURDULIS LIVING TRUST DATED �'• u L. the property identified on the attached Schedule of Property, which property and all additions, investments, and accretions shall be administered upon the following terms: ARTICLE I Settlor's Retained Rights At any time during my life, I may amend or revoke this instrument or remove the incumbent trustee, by written notice delivered to the trustee, and if this trust instrument is completely revoked, all trust property held by the trustee shall be transferred and delivered to me or as I otherwise may direct in writing. ARTICLE II Parties'to my Trust The parties to my Trust are: A. TRUSTOR: MICHAEL J. BURDULIS 28 Cherish Drive Camp Hill, PA 17011 B. C0-TRUSTEES:' MICHAEL J. BURDULIS and NANCY A. BURDULIS 28 Cherish Drive 28 Cherish Drive Camp Hill, PA 17011' Camp Hill, PA' 17011 C. FIRST SUCCESSOR TRUSTEE: MICHELLE B.TROUT 616 Park HiIFDrive Mechanicsburg, PA 17055 D. Second Successor Trustee: TRACY BURDULIS-TROUT 38 Golfview Road Camp Hill, PA 17011 y F ZUPIAt:3O TA7q H I&MET60 ANN Qqf 11 .0dormst3 :-Uo:'C BISIMS 4.)fl'Ji3f --toluni, -A 'r]OA°f JV1,I.#32 OW4 .i QVIjF.Ai;E TU03rF-ZJJUCMl}8 'f"3MI sss'FlaficLa ,ra �-k#emu,: b4�i s a sfl of ou lmn*fa +atA AM ni it! tG*d[ t o Ud .zta �d lbrazirria��ClxK�*af zv ,eu�l ircFsr` �:1=t�FU�°ttlyisa, :rwnftesr� i;cac# siit �al�tttirri€aw ii4rfz s;,lvutt v�l xr�'iil��': 4t'�ruc•x ,i;:ei: srn <rt :riz.tu�r3zik, tfscFa ��r�;:i �s',* ,beazciex:b v=tk ni f��s>t.�ab r9 ���r� f a2alnli .�. of wr,5m na 04455if--nu Ing gn b'bt Aida W crib `tom i to tolioaiaq ice. -)mfx . t=lo oisito lip Jwlatrxl ostt Yd f s iFil isb ,serial flS orm 1n,ri3 fhgi�alhq .i°" zste 't;it"� efl..f4fit1#t4Ya�. l iii€=�a ,�3iu vre e;t slat,fr fi.i}srtz vilzu-tf !uFr . 'Ital W L *a jtf-ji3gi'nj hm- 8,mv G'i ;:a to eltl;SiCir us a f." zJiltr4d-iwU to lwfs,`..S lot x1gils 'M7.wt6 " tr2.y;aJm as o"Ims of ych rr?�'tfi a";.'i'F7#:°'l:;'�j9 '•4:1 a.:."2! $Ti`l E':. ,4tilS,"".'Fi i'[C[ #t9i°�'iJ"I k:I Gl-Ott fw.'li -u llstud"tizIbl'u t , snilrbu 'w'r-utfx 'rxlo Otcfcly farm zifIPs "O±'il-ca king !sIms,tr,i tot !"w .2$rifitfl",l°".lai v.olurd`.R SI 14 .'340 Ci`iTF?Rt F100 Aif laks; v43 owl f.sg!xtkm ftar fl Oig f.fout :;alum wi , v%vfz sal sru ni. 'wA'w:tt 34V .`) :Szani oils cs w--*:as. l Yus fart; runvo sil! ;t ai t cll tlr Gti:ra: vii ; zuoogl=. '�m ifs t'rc ul 7.) s:s o rt is It au irumfq zat nbutstei} ttlha t sfefw;rlb qs rsi zo aetesi�L or in 144ttiso*W(I'm rfiK) o.w0 , Xon 10 00110 r ra`F w oil of lslA*mi aia zi nch'3 a Rv. ", : r bras sW [If 44 xfli$ C-M ts''sAp , to tt€ufle afi lofr ta: irr ban tea. .' .*btafit lraf £J-4EfY7 ffi J' iC)r^Iiv`.:igrrv,J C#1 ",t'i151 iS:ii:,3 JtSCi i{}itr� .. tl:.�°i'.�r "�arF�t�rcrcc�?" � fr�ltrt;�aa +Idsroti t:: �'r.�tf* ,i?rse�fyaxrsi silt �� �aztrfzurf rr:�1 .i# �f;,a,tl ib rmvt lou vv oifo rF Lock slub'r Ym bi sk?goq*a yfnlo a14" 10 Omit et oloij } F,w.-�, .x- mYn... �.,�,,..sawW.•.a.Sr•..-». ...,�E..��v-Nayn-. �.+.W;�:. y„.�.,w .�.. .a.�1rW*^-w.s`+w9u.w: ..nw .^�-:t"ww`e-rs�bW ,a++a ._..mss.,y.,.�ryri The Committee, by majority vote, and with the written concurrence of a physician who has examined or treated me within the previous three months, at any time can declare me to be disabled, or subsequently declare that my disability has ended, in each case by written notice signed by that majority and delivered to me and to the trustee. During any period in which I have been declared to be disabled, unless the Committee designates otherwise in its declaration of disability or a subsequent notice, or a court of competent jurisdiction has determined that I am legally competent to act, I shall be (i)restricted from making withdrawals and giving directions under this Article, (ii)removed as trustee, (iii) prohibited from amending or revoking this instrument, and (iv)disqualified from removing trustees, appointing successor trustees and approving trustee accounts, in which event the persons who would exercise those rights if I were then deceased shall exercise them in my place. No person shall have a duty to seek a judicial determination regarding my legal competency. ARTICLE IV Division Into Marital and Family Trusts As of my death, but after providing for the payment of any debts, taxes, and administration and other expenses, as provided later in this instrument, the trustee shall administer the balance of the trust principal (including property to which the trustee may be entitled from any other source)as follows: A. If my spouse survives me, the trustee shall allocate the trust principal among the GST exempt Marital Trust,the nonexempt Marital Trust, and the Family Trust,in the manner provided in a subsequent Article of this instrument;or B. If my spouse does not survive me, the trustee shall allocate the entire trust principal to the Family Trust. ARTICLE V GST Exempt Marital Trust The GST exempt Marital Trust shall be administered as follows: A. Commencing as of my death and during the life of my spouse, the trustee shall distribute to my spouse: I. The entire net income of the trust; and 2. As much or all of the principal of the trust as the trustee determines from time to time to be required for the health and support of my spouse,without regard to the interest of any other beneficiary, provided that no principal distributions shall be made out of this GST exempt Marital Trust so long as any property remains in the Marital Trust not designated GST exempt. B. Upon the death of my spouse,the trustee shall: 8 1. First, unless my spouse directs otherwise by will with specific reference to this provision, pay the estate and inheritance taxes resulting from the trust at my spouse's death, as provided later in this instrument; and 2. Finally, administer the balance of the trust principal as provided in the Family Trust provisions of this instrument. ARTICLE VI Nonexempt Marital Trust The nonexempt Marital Trust shall be administered a follows: A. Commencing as of my death and during the life of my spouse, the trustee shall distribute to my spouse: 1. The entire net income of the trust; 2. As much or all of the principal of the trust as the trustee determines from time to time to be required for the health and support of my spouse,without regard to the interest of any other beneficiary; and 3. As much or all of the principal of the trust as my spouse from time to time may direct in writing. 4. As much of the principal of the trust as my spouse from time to time may direct in writing, up to the greater of five thousand dollars or five percent of the value of the principal of the trust, determined as of the date my spouse first exercises this power of withdrawal. In each year following the year in which my spouse has completely exhausted this power of withdrawal or any further power of withdrawal hereinafter granted, my spouse shall be granted an identical power to withdraw up to the greater of five thousand dollars or five percent of the value of the trust principal pursuant to the terms of this subparagraph. This right of withdrawal shall expire on the day preceding the date of death of my spouse. B. Upon the death of my spouse, the trustee shall: 1. First, distribute to any one or more persons or organizations or the estate of my spouse such part or all of the balance of the trust principal as my spouse may appoint by will, and this power may be exercised by my spouse alone and in all events; 2. Next, unless my spouse directs otherwise by will with specific reference to this provision or has exercised the foregoing power of appointment in a manner to provide for payment, pay from the remaining trust principal the estate and inheritance taxes resulting from the trust at my 9 spouse's death, as provided later in this instrument; and 3. Finally, administer the balance of the trust principal as provided in the Family Trust provisions of this instrument. ARTICLE VII Family Trust The Family Trust shall be administered as follows: A. Commencing as of my death and until the division date (defined later in this Article), the trustee shall distribute to any one or more of my spouse and my descendants living at the time of the distribution as much of the net income and principal, even to the extent of exhausting principal, as the trustee determines from time to time to be required for their respective health, support and education;provided, however, that: 1. The trustee shall add any undistributed net income to principal from time to time, as the trustee determines; 2. My primary concern during the life of my spouse is for the health and support of my spouse, and the trustee need not consider the interest of any other beneficiary in making distributions to my spouse for those purposes under this paragraph; 3. To the extent that the trustee believes it advisable, the trustee shall not distribute principal of the Family Trust to my spouse as long as any principal remains in the Marital Trust; 4. No distribution made under this paragraph to a descendant of mine shall be charged as an advancement; and 5. The trustee may make unequal distributions to the beneficiaries or may at any time make a distribution to fewer than all of them, and shall have no duty to equalize those distributions. B. Upon the death of the last to die of my spouse and me (the "division date"), and subject to the GST administrative provisions contained later in this instrument, the trustee shall (i) distribute that portion of the remaining principal of all trusts then held under this instrument, which is not otherwise effectively disposed of, and which is not entirely exempt from federal generation-skipping tax to my daughters, MICHELLE B. TROUT, of Cumberland County, Pennsylvania, and TRACY BURDULIS-TROUT, of Cumberland County, Pennsylvania, Per Stiipes, and (ii) allocate the remaining principal of all such trusts under this instrument, which is not otherwise effectively disposed of, to a separate trust named the Descendants Trust. 10 ARTICLE VIII Descendants Trust The Descendants Trust shall be administered as follows: A. Commencing as of the division date and until the termination date (defined later in this Article), the trustee shall distribute to my daughters, MICHELLE B. TROUT and TRACY BURDULIS-TROUT, Per Stirpes, living at the time of the distribution (i) the entire net income of the trust, and (ii) as much of the principal of the trust, even to the extent of exhausting principal, as the trustee determines from time to time to be desirable;provided, however, that my primary concerns during the period described in this paragraph are to maximize the amount of trust principal that now or in the future may be distributed to my grandchildren or more remote descendants without generation-skipping tax, and to allow several generations of my descendants to benefit from the trust. B. The "termination date" shall be whichever of the following events occurs first, (i) the death of my last surviving descendant, or (ii) the day before the term of the trust must cease under applicable law. On the termination date, the trustee shall distribute the remaining principal of the trust to my then living descendants,per sti es. ARTICLE IX Ultimate Disposition; Holdback Provisions A. Upon termination of a Trust at the end of its stated term under this instrument, the remaining Trust Property shall be divided into as many equal shares as shall be necessary to create one equal share for each of the then living Beneficiaries and one equal share for each of the deceased Beneficiaries who has then living descendants. B. The remaining Trust Property shall be distributed in accordance with the Articles that follow. C. Distribution to each of my children: The Trust share of each of my children who survive me shall be held, administered and distributed as follows: a. Distribution of Net Income and Principal: My Trustee shall promptly distribute free of the trust all accumulated net income and principal of the trust share to each of my living children who survive me. b. Distribution Upon Death of a Child Who Survives Me: If any child who survives me dies before the complete distribution of his or her trust share, the child's trust shall terminate and my Trustee shall distribute the balance of the Trust property according to the following. If such deceased child has no then living descendants, my Trustee shall distribute the balance of the trust property equally to the other beneficiaries named in the Trust document,per stirpes. 11 ' A . D. Share of a Descendant of a Deceased Beneficiary: Each share set aside for the deceased Beneficiaries, if any, who have then living descendants shall be divided, administered, and distributed as follows: a. Division into Separate Shares Each share set aside for a deceased Beneficiary who has then living descendants shall be divided into as many equal shares as shall be necessary to create one equal share for the deceased Beneficiary's descendants,per stirpes. b. Outright Distribution If any descendant of a deceased Beneficiary is over(40) forty years of age and is not legally incapacitated, the Trustee shall distribute that descendant's share outright to that descendant. C. Retention of a Minor's Beneficiary Under Age 40 Years or Incapacitated Descendant's Share In Trust: If any descendant of a deceased Beneficiary is under(40) forty years of age, the Trustee shall retain that descendant's share in a separate trust for that descendant until he or she is (40) forty years of age. If any descendant of a deceased Beneficiary is incapacitated, regardless of age, and the Trustee determines, in his sole discretion, that the descendant is unable to properly manage his or her financial affairs, then the Trustee may retain that descendant's share in trust until his or her disability has ceased. Each share set aside for a descendant of a deceased Beneficiary shall be held in a separate trust for each of such descendants, and shall be administered by the Trustee as follows: 1. Distribution of Trust Income and Principal The Trustee shall apply to or for the benefit of each of the descendants of a deceased Beneficiary, so much of the net income and principal for the descendant's share in trust as the Trustee, in his sole discretion, deems advisable for the descendant's education, medical care, support and maintenance in reasonable comfort. In making any distributions of income and principal under this Article, the trustee shall consider, to the extent she deems necessary, any additional sources of income and principal available to a descendant from any source outside of any trust created under this Agreement. E. Distributions to Underage or Disabled Beneficiaries or Beneficiaries Under age 40 Years: Notwithstanding any other provision in this trust agreement, if any person otherwise entitled to receive a distribution of trust property is under(40) forty years of age or is mentally disabled or legally incompetent as defined in Article One, my Trustee shall retain and administer that person's trust property for his or her benefit as follows: a. My Trustees Discretion: My Trustee may pay to or apply for the benefit of such beneficiary 12 so much of the net income and principal of the trust as my Trustee in its discretion deems proper considering all other sources of income and resources available to such beneficiary and known to my Trustee. b. Payments Made to Beneficiary or Personal Representative: My Trustee is authorized to make payments under this Section either directly to the beneficiary, to the beneficiary's personal representative or to any other person my Trustee may deem proper to be used for the benefit of the beneficiary. c. Trustee's Decisions are Final: All decisions by my Trustee as to those it makes payments to, the purposes for which these payments are made and the amounts to be paid out of the trust are within my Trustee's sole and absolute discretion. d. Undistributed Net Income: All undistributed net income shall be accumulated and added to the principal of the trust. e. Termination and Distribution: 1. Upon attaining the age of twenty-two (22), one-fourth (1/4) of the beneficiary's share shall be distributed outright to the beneficiary. 2. Upon attaining the age of twenty-six (26), one-fourth (1/4) of the beneficiary's share shall be distributed outright to the beneficiary. 3. Upon attaining the age of thirty (30), one-fourth (1/4) of the beneficiary's share shall be distributed outright to the beneficiary. 4. Upon attaining the age of forty (40), the remaining principal and accumulated income of the beneficiary's share shall be distributed outright to the beneficiary. 5. No beneficiary or remainderman of this Trust shall have any right to alienate, encumber, or hypothecate his or her interest in the principal or income of the Trust in any manner, nor shall any interest be subject to claims of his or her creditors or liable to attachment, execution, or other processes of law. My Trustee shall distribute the trust property to a beneficiary under this Section when such beneficiary reaches age (40) forty or when he or she is no longer disabled as determined by a court of competent jurisdiction or upon certification by two licensed physicians that such beneficiary is able to properly care for his or her property and person, or at a later date if other trust provisions in this Article direct. f. Death of Disabled or Underage Beneficiary or Beneficiary under age 40: Upon the death of 13 a beneficiary under this Section, my Trustee shall distribute all of such beneficiary's remaining trust share, including the trust principal and accrued and undistributed income, to any person or entity, and upon any trust, terms, and conditions, or in favor of the estate of such deceased beneficiary, as he or she may direct by his or her last will or living trust agreement. No exercise of this general power of appointment shall be effective unless it refers to this trust agreement and expressly indicates an intention to exercise this general power of appointment. g. Distribution if No Designated Beneficiaries: If there are designated beneficiaries surviving, then I have no further distribution. ARTICLE X Trustee Provisions A. The Trustee Appointer at any time may appoint any one or more Qualified Appointees as additional or successor trustees; provided, however,that no more than three trustees shall act with respect to any trust at one time. Any appointment of an additional or successor trustee hereunder shall be in writing, may be made to become effective at any time or upon any event, may be for a specified period or indefinitely, may be for limited or general purposes and responsibilities, and may be single, joint or successive, all as specified in the instrument of appointment. The Trustee Appointer may revoke any such appointment before it is accepted by the appointee. An appointment may be revoked by a subsequent Trustee Appointer unless the instrument of appointment specifies otherwise. In the event that two or more instruments of appointment or revocation by the same Trustee Appointer exist and are inconsistent, the latest by date shall control. The Trustee Appointer shall act only in a fiduciary capacity in the best interests of all trust beneficiaries. For purposes of this paragraph: 1. The Trustee Appointer means me, if not disabled, otherwise my spouse, if not disabled, otherwise my then living children who are not disabled, otherwise the beneficiaries to whom the current trust income may or must then be distributed; and 2. A Qualified Appointee means any person (other than a descendant of mine) who has attained the age of twenty-five years, or any bank or trust company, within or outside the Commonwealth of Pennsylvania; provided,however,that only one bank or trust company shall act as a trustee of any trust at one time. B. The trustee shall render a current annual account to each income and vested principal beneficiary who so requests in writing each year. The Trustee Appointer may, without liability, approve the accounts of the trustee at any time by written instrument,with the same effect as if the accounts had been approved by a court having jurisdiction of the subject matter and of all necessary parties; except that if any person would thereby approve his or her own accounts, then the trustee's accounts can be approved only by those individuals who would be Trustee Appointer if that person were then deceased. 14 C. Any trustee may resign at any time by giving prior written notice to the Trustee Appointer, and if a successor trustee is not appointed within a reasonable time after the trustee's resignation, the resigning trustee may deposit the trust property with the court having jurisdiction over the administration of the trust. All trusts created under this instrument need not have or continue to have the same trustee. The provisions of this instrument that relate to the trustee shall be separately applicable to each trust held hereunder. While two or more trustees are acting, the following provisions shall apply where the context admits: 1. The corporate trustee, if any, shall have custody of the trust property and of the books and records of the trustees; 2. With respect to any matter as to which two or more trustees have joint authority, a trustee, by written notice, may temporarily delegate any or all of that trustee's rights, powers, duties, and discretion as trustee to any other trustee sharing that authority, with the consent of the latter; 3. The trustees may establish bank and brokerage accounts and may authorize that checks or drafts may be drawn on, or withdrawal made from, any such account on the individual signature of any trustee; 4. Any trustee alone may perform on behalf of the trustees all acts necessary for the acquisition, sale and transfer of personal and real property, including the giving of directions and the signing and endorsing of checks and other negotiable instruments, stock and bond certificates and powers, deeds of real estate and related transfer documents, applications, tax forms and other forms or documents; and no person dealing with the trustees need inquire into the propriety of any such act if such trustee certifies in writing to that person that the trustees have approved that act; S. A trustee shall be presumed to have approved a proposed act or decision to refrain from acting if that trustee fails to indicate approval or disapproval thereof within fifteen days after a written request for approval, and a trustee shall not be required to continue to make a proposal which has been disapproved on at least two occasions if that trustee has informed each disapproving co-trustee that continued disapproval will be assumed until notice to the contrary has been received; and 6. The trustees may execute documents by jointly signing one document or separately signing concurrent counterpart documents. D. Unless specifically provided otherwise, at any time when more than one person is designated to act in the same fiduciary capacity, the action or decision of a majority in number shall control; and a person who does not vote or does not concur in any vote shall not be liable for any act or failure to act of the others. 15 E. If any individual entitled to act under the preceding provisions of this Article is then disabled and such disability does not otherwise disqualify the individual from acting, the lawful guardian of that individual may sign the instrument of appointment or approval on his or her behalf. F. If any corporate trustee designated to act or at any time acting hereunder is merged with or transfers substantially all of its assets to another corporation, or is in any other manner reorganized or reincorporated, the resulting or transferee corporation shall become trustee in place of its predecessor. G. Any person designated to act in a fiduciary capacity may release or renounce any or all powers granted hereunder at any time by written instrument filed with the trust records, and, if so specified, that release or renunciation shall bind all successors acting in that fiduciary capacity. Except as otherwise provided in the preceding sentence, the incumbent trustee shall have all of the title, powers, and discretion granted to the original trustee,without court order or act of transfer. No successor trustee shall be personally liable for any act or failure to act of a predecessor trustee. ARTICLE Xl Payment of Debts,Taxes and Expenses A. Following my death, but before final division or allocation of the trust principal, the trustee shall pay from the trust principal all (a) my legally enforceable debts, including debts owed by me to a trustee individually, except debts secured by real estate which were incurred primarily to acquire or improve the encumbered property, (b) the expenses of my last illness and funeral, (c) the administration expenses payable by reason of my death, and (d)the estate and inheritance taxes (including any interest and penalties)payable in any jurisdiction by reason of my death (whether or not the assets generating those taxes and expenses pass under this trust). Despite the foregoing, if an executor of my probate estate is appointed within six months after my death, then the trustee shall pay the preceding items only to the extent my executor shall certify in writing to the trustee that the value of the cash and readily marketable assets of my residuary estate, as determined by my executor, is insufficient to pay those items. Any of the preceding items payable by the trustee as a result of such certification may be paid either directly to the appropriate payee or to the executor of my probate estate, as the trustee determines to be advisable. The preceding items shall be charged generally against the trust principal, except that property allocated to the Marital Trusts shall not be used to pay the preceding items, unless all other assets have been exhausted, and property allocated to the nonexempt Marital Trust shall be used before property allocated to the GST exempt Marital Trust. The trustee shall not seek reimbursement for, recovery of, or contribution toward the payment of the preceding items from any person, except that if no executor of my probate estate is appointed within six months after my death, then, to the maximum extent permitted by law, the trustee shall seek reimbursement for, recovery of, or contribution toward the payment of estate taxes attributable to property which is included in my gross estate under Section 2036, 2041 or 2044 of the Code, and which taxes are not otherwise paid or payable. Any generation-skipping tax resulting from a transfer occurring under this instrument shall be charged to the property constituting the transfer in the 16 manner provided by applicable law. B. Upon the death of my spouse, unless my spouse has otherwise directed by will as provided earlier in this instrument, and subject to the provisions of paragraph E of Article XI of this instrument, the trustee shall pay from the Marital Trusts the amount by which the estate and inheritance taxes (including any interest and penalties)payable in any jurisdiction by reason of my spouse's death shall be increased as a result of the inclusion of any part of the Marital Trusts in my spouse's gross estate for such tax purposes, and without reimbursement, recovery or contribution from any person, which amount shall be certified in writing by the executor of my spouse's estate. The amount so payable may be paid either directly or to that executor, as the trustee determines. ARTICLE XII Marital and Family Trust Formulas A. If my spouse survives me, the trustee shall allocate, as of the date of my death, from the trust principal to the Family Trust the largest pecuniary amount which will produce the least federal estate tax payable by reason of my death, taking into account the federal credit for state death taxes only to the extent that state taxes paid are not thereby increased. The trustee shall also allocate to the Family Trust any part of the Marital Trust effectively disclaimed by my spouse, which shall not affect the pecuniary amount under this paragraph. The trustee shall allocate to the Marital Trust any part of the trust principal not allocated to the Family Trust. The trustee shall further allocate from the principal of the Marital Trust to a separate GST exempt Marital Trust a fraction of the principal, the numerator of which is the amount, if any, of the "GST exemption" available at my death, reduced by the smallest amount of that exemption which, if allocated to the Family Trust, would exempt the Family Trust from federal generation-skipping tax to the maximum extent possible, and the denominator of which shall be an amount equal to the value of the Marital Trust, as finally determined for federal estate tax purposes. B. For purposes of determining the pecuniary amount to be allocated to the Family Trust, I direct that: 1. Adjustments shall not be made between income and principal or in determining the pecuniary amount to compensate for the effects of tax elections made by my executor or the trustee; 2. None of the provisions of this Article, including for example the use of the term "largest," shall be construed as requiring any particular exercise or nonexercise of tax elections, regardless of their effect on the determination of the pecuniary amount; and 3. The pecuniary amount shall be determined assuming a federal estate tax marital deduction is allowed for property allocated to the Marital Trust, and shall be increased if and to the extent required later in this Article. 17 C. For purposes of funding the Family Trust: 1. Property allocated in kind shall be valued at its fair market value on the date of its allocation; 2. The trustee shall allocate to the Family Trust all property with respect to which the federal estate tax marital deduction would not be allowable, if distributed outright to my spouse; and 3. Except to the extent other available assets are inadequate, the trustee shall not allocate property which represents the right to income in respect of a decedent under Section 691 of the Code. D. My executor may elect to have a specific portion or all of the GST exempt Marital Trust (referred to as the "marital portion") treated as qualified terminable interest property for federal estate tax purposes. If an election is made as to less than all of the GST exempt Marital Trust, the specific portion shall be expressed as a fraction, and the value of the marital portion at any time may be determined by multiplying the value of the GST exempt Marital Trust at that time by the fraction then in effect. The trustee shall charge each discretionary distribution of principal from the GST exempt Marital Trust to my spouse first against the marital portion, until exhaustion of the marital portion, by adjusting the fraction, first by restating it so that the numerator and denominator are the values of the marital portion and of the GST exempt Marital Trust, respectively, immediately before the distribution, and then by subtracting the amount of the distribution from each of the numerator and denominator, except that the numerator shall not be reduced below zero. Alternatively, the trustee, as of the date of my death, may: 1. Divide the GST exempt Marital Trust into separate trusts, representing the fractional portions for which a qualified terminable interest property election was and was not made, and administer them as separate trusts hereunder(but subject to a common set of provisions); or 2. Allocate the fractional portion for which a qualified terminable interest property election was not made to the Family Trust, to be administered as a part thereof, and such allocation shall not otherwise affect the determination of the pecuniary amount initially allocated to the GST exempt Marital Trust under this Article; provided, however, that no trustee who is also a beneficiary hereunder shall participate in exercising the allocation power under this subparagraph, and if no trustee who would qualify to exercise that power is then acting, then the Trustee Appointer may appoint a Qualified Appointee who is not such a beneficiary as a special trustee, whose authority shall be limited to exercising that power. E. If GST exempt and nonexempt Marital Trusts are being administered hereunder at my spouse's death, the trustee's payment of estate and inheritance taxes attributable to the Marital Trusts at my spouse's death, if any, shall be made to the maximum extent possible from the nonexempt 18 Marital Trust, but only to the extent that such payment does not constitute a transfer from my spouse for federal generation-skipping tax purposes. Further, any such payment from the GST exempt Marital Trust shall only be charged against the marital portion or the separate trust representing the marital portion. Notwithstanding any other provision of this instrument, the estate and inheritance taxes incurred by reason of my death that are attributable to the portion of the GST exempt Marital Trust for which a qualified terminable interest property election was not made (the "nonmarital portion"), if any, shall be charged to the maximum extent possible against the Family Trust created under this instrument, and if that trust is insufficient for any reason, any excess shall be charged against the nonmarital portion or the separate trust representing the nonrarital portion. F. I intend that the Marital Trust shall be eligible for the federal estate tax marital deduction in my estate, and the provisions of this instrument shall be construed liberally to achieve my intent. No right, power or discretion granted to the trustee or any other person by this instrument or by law shall be exercisable, if at all, in a manner that would cause that trust not to be eligible for the federal estate tax marital deduction. ARTICLE XIIl Retirement Benefits The following provisions concern Qualified Retirement Benefits that become distributable to the trustee under this Agreement(whether directly or through my estate) by reason of my death. "Qualified Retirement Benefits"means amounts held in or payable pursuant to a plan qualified under Code Sec. 401 or an individual retirement arrangement under Code Sec. 408 or Code Sec. 408A or a tax sheltered annuity under Code Sec. 403 or any other benefit subject to the distribution rules of Code Sec. 401(a)(9). A. If Qualified Retirement Benefits are made payable to my estate or directly to the trustee without specifying a particular trust, then: 1. If my wife survives me, any benefit excluded from my gross estate shall be added to the value or amount that is not allocated to any Marital Trust, or if there is no such allocation to that portion of the residue of the Family Trust that is not allocated to any Marital Trust. No excluded benefit shall, however,be used to satisfy any obligation of the Family Trust. 2. Subject to the foregoing, to the extent there is insufficient other property to satisfy any of the allocations required under ARTICLE XI, a fractional share (and not a sum, even if the share or allocation is stated as a sum) of the Qualified Retirement Benefits having a value as finally determined for federal estate tax purposes equal to the insufficiency shall be allocated in satisfaction of such Gifts. 3. The balance of the Qualified Retirement Benefits shall be disposed of in the same manner as the residue of the Family Trust under this Agreement. 19 B. The trustee may, in the trustee's absolute discretion, exercise any right to determine the manner and timing of payment of Qualified Retirement Benefits that is available to the recipient of the benefits,but the trustee must exercise such rights in a manner consistent with the federal income tax rules regarding minimum distributions under Code Sec. 401(a)(9). However, if any Qualified Retirement Benefits are payable to the Marital Trust, my spouse shall have the right in her individual capacity and in her absolute discretion, exercisable in all events, to withdraw from the plan,trust or account from which the benefits are payable, all of the income of the plan,trust or account annually or at more frequent intervals. For this purpose, "income"means income as defined in Code Sec. 643(b)determined as if the plan,trust,or account were a separate trust under this Agreement. This right of my spouse shall take precedence over the right of the trustee of the Marital Trust to such income and any exercise of the right shall take precedence over any different payout selected by the trustee of the Marital Trust. I direct the trustee of the Marital Trust to take steps necessary to enable my spouse to exercise this right effectively. ARTICLE XIV GST Administrative Provisions A. Notwithstanding any other provision of this instrument: 1. If a trust created under this instrument(the 'original trust")would otherwise be partially exempt from federal generation-skipping tax after the intended allocation of a GST exemption to it, then, before such intended allocation and as of the relevant valuation date under Section 2642 of the Code with respect to such allocation,the trustee may(but need not)create instead two separate trusts of equal or unequal value which shall be funded fractionally out of the available property, and which shall be identical in all other respects to the original trust, so that the allocation of GST exemption can be made to one trust which will be entirely exempt from federal generation-skipping tax. The two trusts created under this subparagraph(i) shall have the same name as the original trust except that the trust to which the GST exemption is allocated shall have the phrase "GST exempt" added to its name, and (ii) are sometimes referred to herein as "related." As used in this instrument, the "GST exemption" means the exemption from federal generation-skipping tax allowed under Section 2631 of the Code. 2. If property which is held in,or is to be added or allocated to, a trust pursuant to this instrument is subject to different treatment for any reason for purposes of the federal generation-skipping tax than other property being added or allocated to,or also held in,that trust,then the trustee may(but need not)hold such property instead as a separate trust that is appropriately designated to distinguish it from the trust to which the property otherwise would have been allocated, but that is identical in all other respects to that trust. The identical trusts resulting from application of this subparagraph are also sometimes referred to herein as"related." 20 ........ ......._ 3. It is my intent that the trustee shall not be required to create or administer a trust hereunder that is only partially exempt from federal generation-skipping tax, or to commingle property subject to different treatment for federal generation-skipping tax purposes whether because the transferors with respect to the property are assigned to different generations or otherwise. The provisions of this paragraph A are intended to enable the trustee to avoid such situations by empowering the trustee to segregate trust property (i) that is entirely exempt from federal generation-skipping tax from trust property that is not exempt, or (ii) that is otherwise treated differently from other trust property for purposes of the federal generation-skipping tax, and the provisions of this paragraph A should be applied in a manner consistent with this intention. B. To the extent it is consistent with the trustee's fiduciary obligations, the trustee, in making discretionary distributions of net income and principal from the related trusts referred to earlier in this Article, shall take advantage of the opportunities provided by the creation of such related trusts to avoid or delay federal generation-skipping tax when making discretionary distributions, to pursue different investment strategies for those trusts, if appropriate, and to maximize the amount of trust property that eventually may be distributed to my grandchildren or more remote descendants without transfer tax of any kind at the termination of all trusts created under this instrument. C. The trustee may at any time merge and consolidate any related trusts under this instrument and thereafter administer them as a single trust hereunder, if the trustee determines that maintaining the trusts as separate entities will not serve to minimize federal generation-skipping taxes. D. No trustee who is also a beneficiary hereunder on or after the division date shall participate in exercising discretion under this Article to create separate trusts, to merge and consolidate trusts, or to allocate GST exempt and non-exempt property among trusts, and if no trustee who would qualify to exercise those discretions is then acting, then the Trustee Appointer shall appoint a Qualified Appointee who is not such a beneficiary as a special trustee, whose authority shall be limited to exercising those discretions. ARTICLE XV Financial Powers A. In addition to all powers granted by law, the trustee shall have the following powers with respect to each trust held under this instrument, exercisable in the discretion of the trustee: 1. To retain for any period, without liability for loss or depreciation in value, any property transferred to the trustee, including a partnership or limited liability company interests of any kind, even though the trustee could not properly purchase the property as a trust investment and though its retention might violate principles of investment diversification; 2. To sell at public or private sale, wholly or partly for cash or on credit, contract to sell, grant or exercise options to buy, convey, transfer, exchange, or lease (for a term within or extending beyond the term of the trust) any trust property, and to partition, dedicate, grant easements 21 in or over, subdivide, improve, and remodel, repair, or raze improvements on any real property of the trust, and in general to deal otherwise with the trust property in such manner, for such prices, and on such terms and conditions as any individual might do as outright owner of the property; 3. To borrow money at interest rates then prevailing from any individual, bank, or other source, whether or not the lender is then acting as a trustee, and to create security interests in the trust property; 4. To invest in interest bearing deposit accounts, bonds, common or preferred stocks (except shares of the corporate trustee or its successors), notes, real estate mortgages, common trust funds, shares of regulated investment companies, including regulated investment companies of which the corporate trustee or its parent or affiliate acts as sponsor,manager, investment advisor, custodian, or in any other capacity, interests in limited liability companies, partnership interests of any kind, currencies, or other securities or property, including partial interests in any securities or other property, such as life estate, term or remainder interests, and to hold funds in non-interest bearing deposit accounts pending investment or disbursement thereof, in each case without being limited by any statute or rule of law governing trust investments; and any such deposit accounts may be held at any bank, including the trustee or any bank affiliated with the trustee; 5. To allocate, divide, and distribute trust property in cash or in kind, or partly in each, and to value any such property for those purposes; to allocate different kinds or disproportionate shares of property or undivided interests in property among the beneficiaries or separate trusts, without liability for, or obligation to make compensating adjustments by reason of, disproportionate allocations of unrealized gain for federal income tax purposes; and, in funding any fractional shares created hereunder in kind, to allocate that property in entire or disproportionate shares, as the trustee determines to be in the best interests of the beneficiaries, without compensating adjustments; 6. To make such elections and allocations under the tax laws permitted to be made by the trustee as the trustee considers advisable (whether or not the election or allocation relates to the trust property), without regard to, or adjustments between, principal and income or the relative interests of the beneficiaries; 7. To exercise in person or by general or limited proxy all voting and other rights, powers, and privileges and to take all steps to realize all benefits with respect to stocks or other securities; and to enter into or oppose, alone or with others, voting trusts, mergers, consolidations, foreclosures, liquidations, reorganizations, or other changes in the financial structure of any business entity; 8. To cause any trust property to be held, without disclosure of any fiduciary relationship, in the name of the trustee,in the name of a nominee, or in unregistered form; 9. To pay all expenses incurred in the administration of the trust, including 22 reasonable compensation to any trustee for actual services rendered, and to employ or appoint and pay reasonable compensation to accountants, depositaries, investment counsel, attorneys, attorneys-in-fact, and agents (in each case with or without discretionary powers); 10. To deal with the fiduciary or fiduciaries of any other trust or estate, even though a trustee is also a fiduciary of the other trust or estate; 11. To compromise or abandon any claim in favor of or against the trust; 12. To lend money to the representative of my estate or my spouse's estate, and to purchase property from the representative of either estate and retain it for any period, without liability for loss or depreciation in value, and notwithstanding any risk, lack of productivity, or lack of diversification; 13. To commingle for investment purposes the trust property with the property of any other trust held hereunder, allocating to each trust an undivided interest in the commingled property; 14. To merge at any time after the division date all the trust property with the property of any other trust created by my spouse or me during life or by will, and held by the same trustee for the benefit of the same beneficiaries and upon substantially the same terms and conditions as those set forth herein, and, at the trustee's discretion, either administer the merged assets as a single trust hereunder or transfer the trust property to that other trust, to be administered under the instrument governing that other trust, and thereafter terminate the trust hereunder as a separate entity; 15. To receive additional property from my spouse or me or from any other person except a beneficiary of the trust by lifetime or testamentary transfer or otherwise, if the trustee consents in writing; 16. To refuse to accept property as a trust asset from any person or entity for any reason, and this power shall not be limited by any of the other powers of the trustee; 17. To execute instruments of any kind, including instruments containing covenants and warranties binding upon and creating a charge against the trust property and containing provisions excluding personal liability; 18. To deal with matters involving the actual or threatened contamination of trust property (including interests in sole proprietorships, partnerships, limited liability companies or corporations and any assets owned by such business entities) by hazardous substances, or involving compliance with environmental laws, including power: (a) To inspect and monitor any such property periodically, as it deems 23 necessary,to determine compliance with any environmental law affecting such property; (b) To respond (or take any other action necessary to prevent, abate or "clean up") as it shall deem necessary, prior to or after the initiation of enforcement action by any governmental body, to any actual or threatened violation of any environmental law affecting any of such property and to any potential contamination of trust property, whether or not required by law; (c) To refuse to accept property as a trust asset if it determines that such property is contaminated by any hazardous substance or that such property is being used or has been used for any activities directly or indirectly involving hazardous substances which could result in liability to the trust or otherwise impair the value of trust assets,to require as a prerequisite to accepting property as a trust asset that the donor warrant that such property has not been contaminated by any hazardous substance and is not and has not been used for any activities directly or indirectly involving hazardous substances which could result in liability to the trust or otherwise impair the value of trust assets, and to refuse to accept such property as a trust asset until receiving from the donor an indemnification agreement in which the donor agrees to indemnify the trustee against any claims filed against the trustee as an "owner" or "operator" under the Comprehensive Environmental Response, Compensation and Liability Act of 1980, as from time to time amended, or any regulation thereunder, or any other environmental law; (d) To settle or compromise at any time any claim against the trust related to any such matter asserted by any governmental body or private party; (e) To disclaim any power which it determines may cause it to incur personal liability as a result of such matters, whether such power is set forth in this instrument, incorporated by reference herein, or granted or implied by any statute or rule of law; (f) To decline to serve as trustee or, having undertaken to serve, resign at any time it believes there is or may be a conflict between it in its fiduciary capacity and in its individual capacity because of potential claims or liabilities which might be asserted against the trust because of the type or condition of trust assets; (g) To carry at the expense of the trust estate insurance of such kinds and in such amounts as the trustee deems advisable to protect the trust assets and the trustee against any claims filed against the trust or against the trustee personally under the Comprehensive Environmental Response, Compensation and Liability Act of 1980, as from time to time amended, or any regulation thereunder, or any other environmental law; (h) To waive or forbear to sue on any default in the performance of any covenant or condition of or payment due under any mortgage, deed of trust, or lease or in the performance of any guarantee or to enforce any such default in such manner and to such extent as the trustee determines to be advisable; to exercise and enforce and to forbear to exercise and enforce in any 24 action, suit or proceeding at law or in equity any rights or remedies, including foreclosure, in respect of any mortgage, deed of trust, lease or guarantee held hereunder, and at any foreclosure to purchase the real property covered by any mortgage or deed of trust; and to retain any real property received on any foreclosure; and (i) To charge all expenses and costs incurred by the trustee pursuant to the authority granted under this subparagraph against income or principal as the trustee shall determine; and 19. To perform all other acts necessary for the proper management, investment, and distribution of the trust property. B. The powers granted in this Article may be exercised even after termination of all trusts hereunder until actual distribution of all trust principal, but not beyond the period permitted by any applicable rule of law relating to perpetuities. C. To the extent that such requirements can legally be waived, no trustee hereunder shall ever be required to give bond or security as trustee, or to qualify before, be appointed by, or account to any court, or to obtain the order or approval of any court respecting the exercise of any power or discretion granted in this instrument. D. The trustee's exercise or nonexercise of powers and discretions in good faith shall be conclusive on all persons. No person paying money or delivering property to any trustee hereunder shall be required or privileged to see to its application. The certificate of the trustee that the trustee is acting in compliance with this instrument shall fully protect all persons dealing with the trustee. E. Notwithstanding any other provision of this instrument, the trustee of each Marital Trust (i) shall make any unproductive property productive, or shall convert it into productive property, within a reasonable time following a written direction from my spouse, and (ii) shall not commingle for investment purposes the trust property with the property of any other trust held hereunder. F. The compensation of a corporate trustee shall be in accordance with its published schedule of fees as in effect at the time the services are rendered. I also acknowledge that this compensation may be based on a percentage of income and/or principal, and I hereby approve that the corporate trustee's compensation be based on a standard that is partly or entirely independent from a standard of time expended. Except with respect to the Marital Trusts, such compensation may be charged to principal or to income or partly to each in the discretion of the corporate trustee. G. The trustee shall not be personally liable to any beneficiary or other party interested in the trust, or to any third parties, for any claim against the trust for the diminution in value of trust property resulting from matters involving hazardous substances, including any reporting of or response to (1) the contamination of trust property by hazardous substances, or (2) violations of any 25 environmental laws related to the trust; provided that the trustee shall not be excused from liability for its own negligence in administration of the trust property or wrongful or willful acts. H. Notwithstanding any contrary provision of this instrument, the trustee may withhold a distribution to a beneficiary from a trust hereunder until receiving from the beneficiary an indemnification agreement in which the beneficiary agrees to indemnify the trustee against any claims filed against the trustee as an 'owner" or 'operator" under the Comprehensive Environmental Response, Compensation and Liability Act of 1980, as from time to time amended, or any regulation thereunder, or any other environmental law; provided further that the trustee may not take any action under this paragraph which would in any way jeopardize any federal or state marital deduction for property passing at my death. ARTICLE XVI Administrative Powers and Rules The provisions of this Article shall apply to each trust held under this instrument: A. If a beneficiary eligible to receive income or principal distributions is disabled at the time of distribution, then the trustee may, without further responsibility, either (i) make those distributions to the beneficiary directly, to a lawful guardian of the beneficiary, or to a qualified individual or trust company designated by the trustee as custodian for that beneficiary under an applicable Uniform Transfers to Minors Act or similar law, or(ii) expend that distributable property for the benefit of the beneficiary in such manner as the trustee considers advisable. Determinations made by the trustee under this paragraph in good faith shall be conclusive on all persons. B. Income distributions required hereunder shall be made in quarterly or monthly installments, as the trustee determines. Except as otherwise provided in this instrument, all net income accrued or undistributed at the termination of any interest shall be treated as if it had accrued or been received immediately after that termination. C. In determining whether to make discretionary distributions of net income or principal to a beneficiary, the trustee may consider such circumstances and factors as the trustee believes are relevant, including the other income and assets known to the trustee to be available to that beneficiary and the advisability of supplementing such income or assets, and the tax consequences of any such distribution. As used throughout this instrument: 1. The term "support" means support in reasonable comfort; 2. The term "education" includes, but is not limited to, the expenses of private schooling at the elementary and secondary school level, college, graduate and professional schools, and specialized or vocational training; and 3. The term "health" shall be construed liberally to include all forms of mental 26 or physical health care, including,but not limited to, nursing home or other extended care. D. Notwithstanding any other provision of this instrument, I hereby limit the general discretionary powers of the trustee so that (i)no trustee (other than me) shall participate in any decision that would cause any portion of the trust to be includable in the estate of the trustee for federal estate tax purposes as a result of Sections 2041 and 2514 of the Code, and (ii)no trustee (other than me) may use trust income or principal to discharge the legal obligation of the trustee individually to support or educate a beneficiary hereunder. E. To the fullest extent permitted by law, (i) no power of appointment or power of withdrawal shall be subject to involuntary exercise, and (ii) no interest of any beneficiary shall be subject to anticipation, to claims for alimony, maintenance, or support, to voluntary transfer without the written consent of the trustee,or to involuntary transfer in any event. F. The trustee shall distribute any trust principal or net income as to which a power of appointment is exercised to the designated appointee or appointees (whether living at the time of exercise or thereafter bom) upon such conditions and estates, in such manner (in trust or otherwise), with such powers, in such amounts or proportions, and at such time or times (but not beyond the period permitted by any applicable rule of law relating to perpetuities) as the holder of the power may specify in the instrument exercising the power. To be effective, the exercise of any power of appointment granted hereunder shall make specific reference to the provision creating the power. In determining whether a testamentary power of appointment has been exercised, the trustee, without liability, may rely on a will admitted to probate in any jurisdiction as the will of the holder of the power or may assume the holder left no will in the absence of actual knowledge of one within three months after the holder's death. G. If at any time after my death the trustee (other than my spouse) shall determine that the trust is no longer economical to administer consistent with my intent (in light of the value of the trust property, the number and location of beneficiaries, changes in the law, or other factors that justify its termination,taking into account the relative benefits and burdens of continuing the trust), the trustee, without further responsibility, may (but need not) distribute the remaining trust principal to the beneficiary for whom the trust is named, or, in the case of a Marital Trust or Family Trust, to my spouse. H. Notwithstanding any other provision of this instrument, at the end of twenty-one years after the death of the last to die of myself, my spouse, and all descendants of mine who are living at my death, the trustee shall distribute the principal of the trust to the beneficiary for whom the trust is named. 27 ARTICLE XVII Life Insurance Provisions A. I reserve to myself all rights now or hereafter vested in me as owner of any life insurance policies made payable to the trustee, including the rights to change beneficiaries, to borrow money (from the issuing companies, the banking department of any corporate trustee acting hereunder, or others) using the policies as security, to surrender the policies for cash, to receive dividends and all other payments available to the owner, and to withdraw any policies held by the trustee (in which event the trustee shall have no duty to seek their return). B. With respect to any life insurance policies or employee benefit plans not owned by the trust but made payable to the trustee on my death,I direct that: 1. The trustee shall have no responsibility for payment of premiums or assessments on the policies, and the companies issuing them shall have no responsibility to see to the fulfillment of any trust hereunder or to the application of any proceeds; 2. The trustee's receipt and release shall release and discharge any obligor for any payment made and shall bind every trust beneficiary hereunder; and 3. The trustee shall have no duty to bring suit for payment of any of the policies or plan benefits, unless the trustee holds funds out of which the trustee may be indemnified against all expenses of suit, including legal fees. ARTICLE XVIII Interpretive Rules For all purposes of this instrument: A. If my spouse and I die under circumstances that do not permit a determination of the actual sequence of our deaths,my spouse shall be treated as having survived me. B. hi determining who is a descendant of mine or of any other person: 1. Legal adoption before the adopted person reached the age of twenty-one years,but not thereafter, shall be equivalent to blood relationship; and 2. A person born out of lawful wedlock and those claiming through that person shall be considered to be descendants of(i) the natural mother and her ancestors, and (ii) if the natural father acknowledges paternity, the natural father and his ancestors, in each case unless a decree of adoption terminates such natural parent's parental rights. C. Whenever reference is made to the descendants, "per gjT s," of a person, 28 representation shall be calculated from the generation of that person's children, whether or not a child of that person in fact is living at the time of calculation. D. A person shall be considered "disabled" if a minor, if under legal disability, or if in any condition (whether temporary or permanent)which substantially impairs that person's ability to tr ansact ordinary business. E. The term "trustee" and any pronoun referring to that term designate the trustee or trustees at any time acting hereunder,regardless of number. F. The term "lawful guardian" means successively in the order named, (i) the court-appointed guardian of the estate, (ii) either parent, or(iii) the individual having personal custody (whether or not court-appointed)where no guardian of the estate has been appointed. G. The term "Code" means the Internal Revenue Code of 1986, as from time to time amended. H. The term "hazardous substance(s)" means any substance defined as hazardous or toxic or otherwise regulated by any federal, state or local law(s), rule(s) or regulation(s) relating to the protection of the environment or human health ("environmental law(s)"). I. This instrument and all dispositions hereunder shall be governed by and interpreted in accordance with the laws of the Commonwealth of Pennsylvania. 29 I CERTIFY THAT I HAVE READ THE FOREGOING revocable Living Trust Agreement and that it correctly states the terms and conditions under which my trust property is to be held, managed and disposed of by my Trustee(s). I approve this Revocable Living Trust in all particulars and request the Trustee(s) to execute it. yk IN WITNESS WHEREOF, the Trustor has hereunto subscribed his name, this cx- day of ^� 2000. itness MICHAEL J. BURDULIS,TRUSTOR A' j fitness MICHAEL J. BU LIS, TRUSTEE itness NANCY A. BURDULIS, TRUSTEE STATE OF PENNSYLVANIA SS: COUNTY OF DAUPHIN On this day of 2000, before me, the undersigned Notary Public, personally appeared MICHAEL J. BURDULIS, Trustor/Trustee and NANCY A. BURDULIS, Trustee, known to me to be the individuals whose names are subscribed to the within instrument and acknowledged that they executed the same as their free act and deed and for the purposes therein contained. In Testimony Whereof I have subscribed my name and affixed my official seal in the County and State aforesaid, on the day and year above written. Not ou lic =R) L rt:HL P of&Y Pttislic,tT<.sj�hin Oou l res March 29.'M 30 COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF DAUPHIN nn 1, ��C'SSlCL L4 VYV the witness whose name is signed to the attached or foregoing instrument, being duly qualified according to law do depose and say that I was present and saw the Trustor sign and execute the instrument as his Revocable Trust; that the Trustor signed willingly and executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Trustor signed the instrument as a witness; and that to the best of my knowledge the Trustor was at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. Wi ness 1, Trustor whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Revocable Trust; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Trustor Subscribed and swom to and acknowledged before me by MICHAEL J. BURDULIS the Trustor, and subscribed and sworn to before me bye jpy�t(tn a witness, on 2000. -- No 2ry Public U01AthAL SEAL JAi1 L SRQyeN,Notary Pubtc Lower f'a;,ton Tk p., Dauphin County My Comm stion Expires March 29,2M4 31 US POSTAGE&FEES PAID 06280007824161 2 LB PRIORITY MAIL RATE FROM 17109 ZONE 1 NO SURCHARGE COMppp @pMJEEE�RCIAL BASE PRICINGG 'III C�F I' ll'.EARN!III stain 11 n Z::� 70 rn PRIORITY MAIL 1 -DAYTM m c:, JAN L. BROWN&ASSOCIATES T m n n1 845 SIR THOMAS COURT, SUITE 12 HARRISBURG PA 17109 0005 z < a C001 SHIP REGISTER OF WILLS TO: CUMBERLAND COUNTY COURTHOUSE 1 Court House SQUARE CARLISLE PA 17013-3323 1111111111111111A JI,�II„111,,,11I„I all III 11111111111111111 USPS TRACKING # 9405 5118 9956 0527 0273 06