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Home My WebLink About11-08-13 (3) J 1505610149 REV-1500 EX(02-11)(FI) pannsylxania OFFICIAL USE ONLY PA Department of Revenue '" p County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 20 13 00447 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 03 31 2013 0421 1923 Decedent's Last Name Suffix Decedent's First Name MI Feeney Mildred L (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 OVALS BELOW 1.Original Return Q 2. Supplemental Return Q 3. Remainder Return(Date of Death Prior to 12-13-82) Q 4. Limited Estate Q 4a. Future Interest Compromise(date of Q 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) Q 9.Litigation Proceeds Received Q 10. Spousal Poverty Credit(Date of Death Q 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 Daytime Telephone Number Robert R . Church, Esq . 717 255 8059 REGISTT R OP WILLS U§EE ONLI?n r r1 <-:) C C� First Line of Address M (- CYJ Keefer Wood Allen & Rahal , LLP Cn 0 C- n Second Line of Address C ry 13 P . O . Box 11963 = �� ►-� r= -0 DATE FILE City or Post Office State ZIP Code '' C17 ry 1 Harrisburg PA 17108-1963 Correspondent's e-mail address: rchurch @keeferWOod.com 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 an om e .Declaratipp of reparer other than the perso al representative is based on all information of which preparer has any knowledge. SIGNATURE OF ER N ESP O IB FOR FILIN RETUR DATE ADDRESS F3.0. Box 11963 Harrisburg, A 17108-j9 q3 SIGNATURE OF R R Opt ENTATIVE fl 7, ?- o )3- ADDRESS P.O. Box 11 63 /7 ZZ Harrisburg, PA 17108-1963 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610149 1505610149 J 1505610249 REV-1500 EX(Fl) Decedent's Social Security Number Mildred L Feene Decedent's Name: y 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 4. 0 - 00 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) . . . . . . 5. 325 ,429 • 65 6. Jointly Owned Property(Schedule F) p Separate Billing Requested . . . . 6. 0 - 00 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property 211293 • 61 (Schedule G) = Separate Billing Requested . . . . 7. 8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . . .. . . . . . . 8. 346 -,7 2 3 . 26 9. Funeral Expenses and Administrative Costs(Schedule H) 4 2,717 • 81 10. Debts of Decedent, Mortgage Liabilities and Liens Schedule I 10. 13-,59? - 84 11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 56,315 - 65 12. Net Value of Estate(Line 8 minus Line 11) 12. 290-140? • 61 . . . . . . . . . . . . . . . . . . . . ... . . . . . 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) . . . . . . . . . . . . . . . .. . . . . . . 13. 213 -.40? • 61 14. Net Value Subject to Tax Line 12 minus Line 13 14. ?? 1000 - 00 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 0 0 - 00 15. 0 . 00 16. Amount of Line 14 taxable at lineal rate X .0 45 0 . 00 16. 0 . 00 17. Amount of Line 14 taxable at sibling rate X.12 0 - 00 17. 0 . 00 18. Amount of Line 14 taxable ??-.000 - 00 111550 - 00 at collateral rate X.15 18. 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 11 -1550 - 00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0 Side 2 1505610249 1505610249 REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 20 13 00447 DECEDENT'S NAME Mildred L. Feeney STREET ADDRESS 5225 Wilson Lane, #4114 CITY STATE ZIP Mechanicsburg PA 117055 Tax Payments and Credits: 1. Tax Due(Page 2, Line 19) (1) 11,550.00 2. Credits/Payments A.Prior Payments 10,450.00 B.Discount 550.00 11,000.00 Total Credits(A+B) (2) 3. Interest (3) 0.00 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. Fill in oval on Page 2,Line 20 to request a refund. (4) 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 550.00 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 . . . .. . . . . . . . . . . . . . .. . . . . . . . . . . ❑X ❑ b. retain the right to designate who shall use the property transferred or its income . . . . . . . ❑ ❑X c. retain a reversionary interest. . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ ❑X d. receive the promise for life of either payments, benefits or care? .. . . . . . . . . . . . . . . . . .. ❑ X❑ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . .. . . . . . . . .. . . . . . . . . . . . . . . . . . . . . ❑ 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death?. . . ❑ 4. Did decedent own an individual retirement account, annuity or other non-probate property,which contains a beneficiary designation?.. . . . . .. . . . . . . . . . . .. . . . . . . . . . . . . . . ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994,and before Jan.1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after 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. REV-1508 EX+ (08-12) T,7 SCHEDULE vania SCHEDULE E ip p DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Mildred L. Feeney 20 13 00447 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 DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 Wells Fargo Bank, Checking Account#1010201609532 50.02 2 Wells Fargo Bank, Certificate of Deposit#0287 5,403.95 3 Wells Fargo Bank, Certificate of Deposit#247402053560330 5,403.95 4 M&T Bank, Checking Account#951178816 66,345.93 5 Express Scripts, Inc., Refund 25.00 6 Verizon, Refund 67.97 7 Bethany Village, Refund 1,212.67 8 USAA Credit Card, Refund 116.91 9 Asbury Communities, Inc., Refund (for Bethany Village deposit) 243,720.00 10 Neill Funeral Home, Inc., Refund -for transportation charge 395.00 11 Cordier Auctions- Personal Property Sold at Auction (net proceeds to 1,531.47 seller) 12 Cordier Auctions- Personal Property Sold at Auction (net proceeds to 337.50 seller) 13 Cordier Auctions- Personal Property Sold at Auction (net proceeds to 35.75 seller) 14 Unidentified Deposit 183.53 15 Persian rug, valued per appraisal of Cordier Auctions 600.00 TOTAL (Also enter on Line 5, Recapitulation) 325,429.65 If more space is needed, use additional sheets of paper of the same size. REV-1510 EX+ (08-09) pennsylvania SCHEDULE GI INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Mildred L. Feeney 20 13 00447 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. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER INCLUDETHE NAME OF THE TRANSFEREE,THEIR RELATIONSHIPTO DECEDENT VALUE OF ASSET INTEREST IF APPLICABLE VALUE AND THE DATE OF TRANSFER.ATTACH COPY OF THE DEED FOR REAL ESATE. 1 The following items, nos. 2-5, were held by 0.00 George A. Seamands, as Successor Trustee of the Thomas J. and Mildred L. Feeney Trust U/A originally dated 9-12-97, as Restated 3-20- 98 and as amended 9-12-00 and 9-14-01: 2 415.517 shares Vanguard PA LT Tax-Exempt 4,863.79 Investor, Account#0077-09966303211 3 808.140 shares Vanguard Prime Money Market 808.14 Fund, Account#0030-09966303211 4 713.416 shares Vanguard STAR Fund, 15,616.68 Account#0030-09966303211 5 Navy Federal Credit Union Trust Savings 5.00 Account#3017772504 TOTAL (Also enter on Line 7, Recapitulation) 21,293.61 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (10-09) pennwtvania SCHEDULE H P FUNERAL EXPENSE AND TAX R RESIDENT INHERITANCE ADMINSTRATIVE COSTS ESTATE OF FILE NUMBER Mildred L. Feeney 20 13 00447 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: 1 Neill Funeral Home, Inc. -funeral expenses 827.87 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions: 7,500.00 Name(s) of Personal Representatives) Robert R. Church, Esq. Street Address P.O. Box 11963 city Harrisburg State PA zip 17108-1963 Year(s) Commission Paid: TBD 2. Attorney Fees: 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: 5. Accountant Fees: 6. Tax Return Preparer Fees: See schedule attached 34,389.94 TOTAL (Also enter on Line 9, Recapitulation) 42,717.81 If more space is needed, use additional sheets of paper of the same size. Page 2 Estate of: Mildred L. Feeney 20 13 00447 Schedule H, Part B -Administrative Costs Miscellaneous Expenses Item Number Description Amount 7 Keefer Wood Allen & Rahal, LLP -attorney disbursements through 5-31-13 317.16 8 Keefer Wood Allen & Rahal, LLP-attorneys'fees and disbursements 14,922.78 through 9-30-13 9 M&T Bank- bank fees (GL transaction only) 20.00 10 M&T Bank- bank fees (duplicate of bank statement) 2.00 11 M&T Bank-wire transfer fees 16.00 12 M&T Bank-duplicate statement fee 2.00 13 Register of Wills- Filing Fee for Release re: Pre-Residuary Distribution 10.00 14 George A. Seamands, estimated Co-Executor commission 2,500.00 15 George A. Seamands, Co-Executor- Persian Rug in-kind partial payment 600.00 of fiduciary commission 16 Robert R. Church, Esq. - Estimated attorney fees to complete 5,000.00 administration 17 George A. Seamands, estimated Trustee commission for pre-mortem trust 10,000.00 administration and tax return preparation services from June 2003 to October 2013 @ $1,000 per annum 18 Attorneys estimated disbursement expenses to complete administration 1,000.00 TOTAL. (Carry forward to main schedule) . . . . . . 34,389.94 REV-151.2 EX+ (12-12) �'. Pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Mildred L. Feeney 20 13 00447 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 Bethany Village, decedent's rent and care 8,594.41 2 Bethany Village, decedent's rent and care 4,152.00 3 West Shore Emergency Medical Services (WSEMS) 181.64 4 Verizon 303.19 5 Belfor 173.10 6 Decedent's pre-mortem check(s)that cleared post-mortem 193.50 TOTAL (Also enter on Line 10, Recapitulation) 13,597.84 If more space is needed, insert additional sheets of the same size REV-1513 EX+ (01-10) ?pennsylvania DEPARTMENT SCHEDULE ] , INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Mildred L. Feeney 20 13 00447 NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] 1 Terri Pontes Niece 7,000.00 2 Carol Ann Davies Niece 7,000.00 3 Brendan F. Feeney and Mary Egan Feeney brother/sister-in-laws 31,500.00 4 Robert P. Feeney and Eileen Mescall Feeney brother/sister-in-laws 31,500.00 5 Arthur and Helen Neish Knight-both dec'd. Friends 0.00 Their legacies lapsed 6 George Albert Caverly-deceased Brother 0.00 His legacy lapsed 7 Frank& Margaret Graham -presumed dec'd. Friends 0.00 legacies assumed to have lapsed 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: B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: See schedule attached 213,407.61 TOTAL OF PART II— ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. 213,407.61 If more space is needed, use additional sheets of paper of the same size. Page 2 Estate of: Mildred L. Feeney 20 13 00447 Schedule J2 - Part B Charitable and Governmental Distributions Item Description Amount 1 The American Red Cross of Harrisburg, PA- Pre-Residuary Distribution for Disaster 7,000.00 Relief Fund 2 The Salvation Army of Harrisburg; PA- Pre-Residuary Distribution for Disaster Relief 7,000.00 Fund 3 Veterans Administration Medical Center, Lebanon, PA, for its Hospice Fund (50% 99,703.80 Residue) 4 Military Officers'Association of America Scholarship Fund f/k/a The Retired Officers 99,703.81 Association Scholarship Fund (50% Residue) I I TOTAL. (Carry forward to main schedule) . . . . . . 213,407.61 REGISTER OF WILLS CERTIFICATE OF CUMBERLAND COUNTY GRANT OF LETTERS PENNSYLVANIA No. 2013- 00447 PA No. 21- 13- 0447 Estate Of: MILDRED L FEENEY (First,Middle,Last) Late Of: UPPER ALLEN TOWNSHIP CUMBERLAND COUNTY 0 Deceased Social Security No: WHEREAS, on the 18th day of April 2013 an instrument dated March 20th 1998 was admitted to probate as the last will of MILDRED L FEENEY (First,Middle,Last) late of UPPERALLEN TOWNSHIP, CUMBERLAND County, who died on the 31st day of March 2013 and, WHEREAS, a true copy of the will 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 TESTAMENTARY to: GEORGE A SEAMANDS and ROBERT R CHURCH who have duly qualified as EXECUTOR(RIX) and have agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURTHOUSE, CARLISLE, PENNSYL VA NIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 98th day of April 2013. " 'k Q'C Register of Deputy **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) .�•��^,. <..ti �µmr. a �� x r'. i . 9,: Ap ,,,,<. `` x� s-_, ��. i }n41',�' y �,- ,. �Y 7esu z ��r -v��4��. �'�* -i�. _ .�.;.�ks`. '�`a � J'E.` `•":a. --�°- t t; �,,�' `#.r43 �`�"�,�s -.-a. 4 ter;.. ��ut a: i= '^�'tz�:, � -� `v � l � ,{,,�xy��' •P �. i��' ri `t� �� apf�4 �'_`� � � ... - �,� _ <� ,`� °�. � � ;n ��. •`•i��'.� .?�� " -�� y � ,,; �� 'x. � ��s��irk-, - ��m '��Y s �'- � �' �3` x ' •s;�S�C� �k.�"g"' G•r t'`'� � '��« v �:`�15 .d� �y,- •`„`}, fi e �f'�` r ''s<,5- .3'n.i �,'--rte" v.�.�. {+A. r. t..:, z- �S �'`.•. '�t rf'� t �"b3. .. 5x. 5 a Y � �' ��b3ac>o � a. �..�.�.- �.: - r�; Q w VX1 O CO"—p � = mIT Cl) C LAST WILL AND TESTAMENT OE :n:_r -' M .M a � M CO MILD ED Y. T+EENEY Q --n -n � C) C...) r rn r -m - o cn -. I, MILDRED L. FEENEY, of Hampden Township, Cumberland County, Peraisylvania, do hereby make this my Last AATill and Testament, revoking any former Wills and Codicils made by me. FIRST: I give my tangible personal property and all casualty insurance that I am carving on said tangible personal property to my husband, if he survives me. If he does not survive me such tangible personal property shall be sold, and the proceeds added to my residuary estate, to pass as hereafter described___ SECOND: I give, devise and bequeath the rest,residue and remainder of my estate, real and personal, to the Trustee of that certain Revocable Trust Agreement,between Mildred L. Feeney and Thomas J. Feeney, as Settlors, and Thomas J. Feeney, as Trustee, which Trust Agreement is dated September 12, 1997, as revised and restated in its entirety on even date herewith. The Trustee shall add the property bequeathed and devised by this Article to the principal of such Trust and shall hold, administer and distribute such property in accordance with the provisions of such Trust Agreement, as amended. THLRD: In the event that the above bequest and devise is ineffective or invalid, for any reason, then I hereby give, devise and bequeath such undisposed property, up to the residue of my estate, to be held, administered and distributed in accordance with the provisions of the aforesaid Revocable Trust Agreement, dated September 12, 1997,. as revised and restated in its entirety on even date herewith, between Mildred L. Feeney,, and Thomas J. Feeney, as Settlors, -1- and Thomas J. Feeney, as Trustee, which Trust Agreement, as amended, is hereby fully incorporated herein by this reference and made a part hereof, the same as if the entire Trust Agreement were set forth herein. FOURTH: If any person should die within thirty (30) days of me, then such person shall be conclusively presumed to have predeceased me. FIFTH: (1) I name my husband, Thomas J. Feeney, as my Executor. If he should fail to survive me, or if he is unable or unwilling to serve as my Executor, then I name my friend George A. Seamands and Robert R. Church, Esq., as my alternate Co-Executors. I direct that my Executor and my alternate Co-Executors and their successors and substitutes, all of whom are herein referred to as my Executor regardless of number or gender, serve without bond in any ----------- — jurisdiction in which called upon to act. If Robert R. Church, Esq. shall be unable or unwilling to act as my alternate Co-Executor, then some other attorney from the law firm with which he is associated, or was last associated, shall serve in such capacity. (2) My Executor shall be entitled to receive reasonable compensation for services rendered as well as reimbursement for reasonable expenses incurred. ST__XTH: (1) I give to any Executor named in this Will or any Codicil hereto or to any alternate, successor or substitute Executor all of the powers enumerated in this Will and all of the powers applicable by law to fiduciaries in the Commonwealth of Pem7sylvania and in particular through the Pem7sylvania Probate, Estates and Fiduciaries Code, as effective and as in effect on the date hereof, during the administration and until the completion of the distribution of my estate. I direct that all such powers shall be construed in the broadest possible manner and shall be exercisable without court authorization. -2- �+�' `� - � .;, a 3s 8�;i s ; x,.s,i n^ :�vF"r F eC tk',Ka '�,•.�A�:"�r k. �f� y� .};�'� `""�%.,Tk � �,rN.,;..st � ..� �,ze+s ,K•�•.-. �,�c r kzkr�kAt to ntrog,M+�'+r"h ''!' f ` x.,' ''s, 'k�+`-, tctc° `ia•'F�+`"t 7.� vM,,,,,, .. ,. ---- - .. . tR i ♦, hl (2) My Executor is authorized and empowered to acquire and to retain, either permanently or for such period of time as my Executor may determine, any assets, whether such assets are or are not of the character approved or authorized by law for investment by fiduciaries and whether such assets do or do not represent an overconcentration in one investment. (3) My Executor is authorized and empowered to disclaim any interest, in whole or in part, of which I, or my Executor, may be the beneficiary, devisee, or legatee, by executing an appropriate instrument (in accordance with section 2518 of the Internal Revenue Code of 1986, as amended, or such similar section as may then be in effect). (4) My Executor is authorized and empowered to sell at public or private sale, or exchange, and to encumber or lease, for any period of time, any real or personal property and to give options to buy or lease any such property. Additionally, my Executor is authorized and ern- powered to compromise claims, to borrow from anyone (including a fiduciary hereunder) and to pledge property as security therefor, to make loans to and to buy property from anyone (including a fiduciary or beneficiary hereunder);,provided that any such loans shall be adequately secured and at a fair interest rate. (5) My Executor is authorized and empowered to allocate property, charges on property, receipts and income among and between principal or income, or partly to each, without regard to any law defining principal and income. S ,V N H: (1) All estate, inheritance, succession and other death taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property passing under the terms of my Will or my Revocable Trust Agreement and comprising my gross -3- 4 i- .i S estate for death tax purposes, shall. be paid out of the residue of my estate, as if such taxes were expenses of administration, without apportionment or right of reimbursement. However, no such taxes shall be charged against any amount passing to a charitable beneficiary. I authorize my Executor to pay all such taxes at such time or times as deemed advisable. All other such taxes shall be apportioned as provided by law and paid by the donees or transferees thereof unless my Executor, in its sole discretion, shall elect to pay such taxes from the residue of my estate. The decision of my Executor in this regard shall be binding upon all persons having an interest therein. (2) If my probate estate is insufficient to satisfy any taxes that are properly payable by my Executor, I have by my aforesaid Revocable Trust Agreement, directed the Trustee to make available to my Executor from the trust estate sufficient funds with which to pay such taxes in full. IN WITNESS WHEREOF, I have set my hand and seal on this my Last Will and Testament this y 7�1 day of 1998. (SEAL) MILDRED L. FEENEY SIGNED, SEALED, PUBLISHED, and DECLARED by MILDRED L. FEENEY, as and for her Last Will and Testament, on the day and year last above written, in the presence of us, who, at her request, in her presence, and in the presence of each other, all being present at the same time, have hereunto subscribed C our names as witnesses: -4- R r 'SEZ A F-PROVING FFIDAVIT „�.-,� r i COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND WE, MILDRED L. FEENEY, and Shawn W. Weis Michele A. Singer , and Joyce C. George , the Testatrix and the witnesses, respective.ly, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and that she had signed willingly (or willingly directed another to sign for her), 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 Testatrix, signed the Will as witness and to the best of his or her knowledge the Testatrix was at that time eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence. MILDRED L. FEENEY, Testatrix Witness a- Witness Winless Subscribed, sworn to, and acknowledged before me by MILDRED L. FEENEY, the Testatrix, and subscribed and sworn to before me by Shawn W. Weis Michele A. Singer , and Joyce C. George , witnesses, this 20th day of March , 1998. Notary Public Notar'iai Aar Cynthia J. RUIe. ^,o;ar FC p Hill Boro y pUblib j orn Cumberland County 1 mission n=Expires jan Unty -5- '_ t � c REVOCABLE TRUST AGREEMENT OF THOMAS J AND MILDRED L, FEENEY, AS FSTATED THIS TRUST AGREEMENT, originally made the 12th day of September, 1997, is hereby amended and restated in its entirety this ?a/' day of r�� , 1998, by and between THOMAS J. FEENEY and MILDRED L. FEENEY, husband and wife, (hereinafter referred to interchangeably as a"Settlor"or as "husband" and "wife" respectively, and collectively referred to as the "Settlors") and THOMAS J. FEENEY (hereinafter referred to in the singular and neuter gender as the "Trustee"), WITNESSETH : ARTICLE I Description of ro ey Transferred. The Settlors have paid over, assigned, granted, conveyed, transferred and delivered, and by this Agreement do hereby pay over, assign, grant, convey, transfer and deliver unto the Trustee the real and personal property described on Schedule A, which is annexed hereto and made a part hereof, and have caused or will cause the Trustee to be designated as beneficiary of those life insurance policies described in Schedule B, which is annexed hereto and made a part hereof. These insurance policies, any other insurance policies that may be delivered to the Trustee hereunder or under which the Trustee may be designated as beneficiary, the proceeds of all such policies being payable to the Trustee, and any other property that may be received or which has been received by the Trustee hereunder, as invested and reinvested (hereinafter referred to as the "Trust Estate"), shall be held, administered and distributed by the Trustee as hereinafter set forth. ARTICLE II Right-, of Settlors and Trustee in Insurance Policies. During the Settlors' lifetimes, the Settlors shall have all rights under any life insurance policies payable to the Trustee, including the right to change the beneficiary, to receive any dividends or other earnings of such policies without accountability therefor to the Trustee or any beneficiary hereunder, and may assign any policies to any lender, including the Trustee, as security for any loan to the Settlors, or either of them, or any other person; and the Trustee shall have no responsibility with respect to any policies, for the payment of premiums or otherwise, except to hold any policies received by the Trustee in safekeeping and to deliver them upon the Settlors' written request and upon the payment to the Trustee of reasonable compensation for services. The rights of any assignee of any policy shall be superior to the rights of the Trustee. If any policy is surrendered or if the beneficiary of any policy is changed, this Trust shall be revoked with respect to such policy. However, no revocation of the Trust with respect to any policy, whether pursuant to the provisions of the preceding sentence or otherwise, shall be effective unless the surrender or change in beneficiary of the policy is accepted by the insurance company. Upon the death of the insured under any policy held by or known to, and payable to, the Trustee, or upon the occurrence of some event prior to the death of a Settlor that matures any such policy, the Trustee, in its discretion, either may collect the net proceeds and hold them as part of the principal of the Trust Estate, or may exercise any optional method of settlement available to it, and the Trustee shall deliver any policies on the Settlors' life held by it and payable to any other beneficiaries as those beneficiaries may direct. Payment to, and the receipt by, the Trustee shall be a full discharge of the liability of any insurance company, which need not take notice of this agreement -2- or see to the application of any payment. The Trustee need not engage in litigation to enforce payment of any policy without indemnification satisfactory to it for any resulting expenses. ARTICLE III Provisions for Settlors During Lifetime. The Trustee shall hold, manage, invest and reinvest the Trust Estate (if any requires such management and investment) and shall collect the income,if any, therefrom and shall dispose of the net income and principal as follows: A. During the lifetime of the Settlors, or either of them, the Trustee shall pay to or apply for the benefit of the Settlors who are then living all the net income from this Trust.. B. During the lifetime of the Settlors, or either of them, the Trustee may pay to-or apply for the benefit of the Settlors who are then living such sums from the principal of this Trust as the Trustee in its sole discretion shall deem necessary or advisable from time to time for the medical care, comfortable maintenance and welfare of the Settlors, or either of them, taking into consideration to the extent the Trustee deems advisable, any other income or resources of the Settlors known to the Trustee. In exercising this discretion the Trustee is advised to be generous in making distributions to the Settlors, or to either of them, even if such distributions have the effect of significantly reducing or even eliminating the funds available for the remainder beneficiaries. ARTICLE IV Settlors' Rier , Change or Revoke the Trust Agreement;Trreynrability Upon First Death. By this Restated Agreement, the Settlors have, and do hereby, revoke in its entirety the Trust Agreement originally made September 12, 1997, and in its place amend and substitute this Agreement for all purposes. The Settlors may, by signed instrument delivered to the Trustee during the Settlors'joint lives: (1) withdraw property from this Trust in any amount and at any -3- t r. time upon giving reasonable notice in writing to the Trustee; (2) add other property to the Trust; (3) change the beneficiaries, their respective shares and the plan of distribution; (4) amend this Trust Agreement in any other respect; (5) revoke this Trust in its entirety or any provision therein; provided, however, the duties or responsibilities of the Trustee shall not be enlarged without the Trustee's consent nor without satisfactory adjustment of the Trustee's compensation. Upon the death of the first Settlor to die this Trust Agreement shall become irrevocable in all respects and for all purposes. ARTICLE V Discretionary Provisions for Trustee to Deal �x�ith S�ttlors' Estate and Make Payment o Debts and Taxes. After the death of a Settlor, the Trustee shall, upon the request of said Settlor's Personal Representative, pay all or any part of such deceased Settlor's funeral expenses, legally enforceable claims against the Settlor or the Settlor's estate,reasonable expenses of administration of the Settlor's estate, any allowances by court order to those dependent upon the Settlor, any estate, inheritance, succession, death or similar taxes payable by reason of the Settlor's death, together with any interest thereon or other additions thereto, without reimburse- ment from the Settlor's Personal Representative, from any beneficiary of insurance upon the Settlor's life, or from any other person; provided, however, that no estate, inheritance, succession, death or similar taxes payable by reason of the death of a Settlor shall be apportioned to or borne by any share or property passing to any charitable beneficiary. Except for amounts passing to charitable beneficiaries upon the death of the last surviving Settlor, all such payments, except of interest, shall be charged generally against the principal of the Trust Estate includable in such deceased Settlor's estate for federal estate tax purposes and any interest so paid shall be charged generally against the income thereof. The Trustee may make such payments directly or may pay -4- e N 1 y 41 a �{ t• f over the amounts thereof to the Personal Representative of such deceased Settlor's estate. Written statements by the Personal Representative of such sums due and payable by the estate shall be sufficient evidence of their amount and propriety for the protection of the Trustee and the Trustee shall be under no duty to see to the application of any such payments. ARTICLE VI Distribution Upon Death of T.ast 4urviving Settlor. Upon the death of the last surviving Settlor, the Trustee shall distribute the then remaining principal and undistributed income of the Trust Estate as follows: A. All real property in the Trust Estate, including the Settlors' condominium,located . in Hampden Township, Cumberland County, Pennsylvania, and commonly known as 57 Devonshire Square, in the Village of Westover, shall be sold by the Trustee as soon as practicable after the death of the last surviving Settlor. After reduction for all expenses of such sale and for the final expenses and commissions of the Trustee applicable to such real property, as the Trustee in its sole discretion shall determine, the net cash proceeds of such real property shall be distributed to The Retired Officers' Association Scholarship Fund, a Virginia based non- profit charitable organization located in Alexandria, Virginia, with such funds to be used for the establishment of a permanent scholarship fund to be named in memory of the Settlors, LTC Thomas J. ("Joe")Feeney and Mrs. Mildred ("Mil") Feeney. These scholarships shall be used for the college education of dependent children of members of The Retired Officers' Association and for the children of active, reserve and retired officer and enlisted personnel of the uniformed services of the United States. B. If, for any reason, the Trust Estate shall not include any real property upon the death of the last surviving Settlor, the Trustee, in its sole and absolute discretion, is authorized to pay -5- t to The Retired Officers' Association Scholarship Fund, for the uses and purposes set forth in Paragraph A above, a pecuniary amount that the Trustee reasonably determines to be an approximation of the pecuniary amount that such organization would have received if the Settlors' condominium would have comprised part of the Trust Estate upon the death of the last surviving Settlor. In making such determination the Trustee may reduce such pecuniary legacy by any lifetime expenses of the Settlors, or either of them, and for distributions made to the Settlors from the proceeds of any sale of the Settlors' condominium. The determination of the Trustee shall be final for all purposes with respect to all persons or organizations having an interest in the Trust Estate. C. The Trustee shall pay the sum of Five Thousand Dollars ($5,000) to each of the following organizations for the uses and purposes indicated: (1) The American Red Cross, of Harrisburg, Pennsylvania, for use in that organization's disaster relief fund. (2) The Salvation Army, of Harrisburg, Pennsylvania, for use in that organization's disaster relief fund. (3) The Alzheimer's Association, of Chicago, Illinois, to be used for medical research concerning Alzheimer's Disease. D. After the payment of all estate, inheritance, succession, death or similar taxes payable by reason of the death of the surviving Settlor, and after payment of any final expenses or legally enforceable claims against such deceased Settlor's estate, the Trustee shall distribute the remainder of the Trust Estate, free of all trusts, to the following persons in the relative percentages indicated: -6- E • J' (1) Frank and Margaret Graham, equally or to the survivor of them, ten percent(10%); (2) Arthur ("Art") and Helen Neish Knight, equally or to the survivor of them, ten percent (10%); (3) George Albert Caverly, twenty percent (20%); (4) Robert P. Feeney and Eileen Mescall Feeney, equally or to the survivor of them, thirty percent (30%); (5) Brendan F. Feeney and Mary Egan Feeney, equally or to the survivor of them, thirty percent (30%); (6) And, except as otherwise provided for the survivor of the married couples named above, the share of any beneficiary who does not survive until the date of distribution shall lapse and instead be divided and distributed, pro-rata, among the then-surviving beneficiaries. ARTICLE VII Trustee's Powers. In addition to the powers hereinbefore provided and those given by law, the Trustee, and any additional or successor Trustee, without any order of court and in its sole discretion, may: A. Hold and retain the property now or hereafter comprising a part of the Trust Estate, for such length of time as in its sole discretion it may deem wise, or sell any part thereof, without liability of any kind by reason of such retention or sale and invest and reinvest, alter, vary and change investments from time to time, in such manner and in such property, real, personal or otherwise, including any common or diversified trust funds and proprietary or other mutual investment funds maintained by any bank or trust company or any holding company or -7- a affiliate thereof, including the stock of any such bank or trust company or affiliate thereof, as the Trustee may deem prudent, without being confined to what are known as legal investments under the laws of any state or jurisdiction; B. Repair, alter, improve or lease, for any period of time (even for more than five (5) years) any property and give options for leases; C. Make distribution hereunder either in cash or in kind or partly in each, and cause any share to be composed of property different in kind from any other shares, without regard to the basis of such property; D. Purchase investments at a premium; E. Vote in person, or by proxy, all stocks or other securities held; F. Exercise any rights or warrants to subscribe for stocks or bonds or other allotments received by reason of securities held, or sell them for such prices as it may deem best; G. Deposit, surrender or exchange stocks or pay any assessments in connection with any reorganization or merger or similar,proceedings as it may deem best; H. Exercise any option, right or privilege granted in any insurance policy; I. Sell any real or personal property at public or private sale to any person or entity, or give options therefor for cash or credit, without liability on the part of the purchaser to see to the application of the purchase money; provided, however, that no sale hereunder shall be made at a price less than that which the Trustee acting in good faith shall consider to represent adequate and full consideration; J. Borrow money from any source, including from the Trustee, mortgage or pledge any property and purchase.assets from a Settlor's estate at fair market value and loan money to -8- � F any person or entity or to either said estate; provided, however, that appropriate interest and collateral shall be required for such loans; K. After the death of a Settlor, to merge any trust created hereunder with any other trust or trusts created by the Settlors under will or trust, if the terms of such trusts are then substantially similar and held for the primary benefit of the same persons; L. Compromise claims; M. Register securities in the name of a nominee in such manner that title shall pass by delivery; N. Employ attorneys, investment counsel, accountants and agents in connection with the discharge of its duties, and determine and pay to them reasonable compensation; O. Pool the assets of all trusts created hereunder or any of them for investment purposes, allocating to each trust an undivided interest in all of the assets so held; P. Add to the principal of any trust created hereunder any property received from any person by Deed, Will or in any other manner; Q. In the exercise of its discretion with respect to the use of principal for any beneficiary, the Trustee may take into account other property and income available to such beneficiary; in so doing, the Trustee may conclusively rely on written representations made to it by such beneficiary, and the judgment of the Trustee as to the amount of principal so used and the extent to which other resources are considered shall be conclusive as to all parties in interest; R. Exercise all power, authority and discretion given by this Trust Agreement after termination of any trust created herein until the same is fully distributed; S. Accept property or not, in the Trustee's sole discretion,by bequest or lifetime transfer from any person, estate or trust, subject to the payment of, or liability for, state and/or -9- F J federal gift, estate, transfer, succession, inheritance or other death taxes, including any interest or penalties thereon, and sign any required consent or acknowledgement of liability for such taxes and/or lien against such property. ARTICLE VIII Tnis Discretion in leaking Payments to T competent or Incapacitated Person. In case the income or principal payment under any trust created hereunder or any share thereof shall become payable to a Settlor or other person under legal disability, or to a Settlor or other person not adjudicated incompetent, but who, by reason of illness or mental or physical disability, is, in the opinion of the Trustee unable properly to administer such amounts, such amounts maybe paid out by the Trustee in such of the following ways as the Trustee deems best: (1) directly to such person; (2) to the legally appointed guardian of such person; (3) to some relative or friend for the care, support and education of such person; (4) by the Trustee using such amounts directly for such person's care, support and education. ARTICLE IX Trustee Surcession, Removal,Voting Rights, Fees and Limitation on Powers. The Trustee shall be subject to the following: A. S ,rtes. or Trustees. Upon the disability(as certified by a physician), death or resignation of Thomas J. Feeney as the Trustee, George A. Seamands, currently of Springfield, Virginia, shall thereupon become the Successor Trustee by filing a written document accepting the Trust. If George A. Seamands should fail to qualify as the Successor Trustee hereunder or for any reason(other than his removal under Paragraph B below) should cease to act in such capacity, the Successor or Substitute Trustee shall be some attorney or bank or trust company with trust powers, which Successor or Substitute Trustee shall be designated in a written -10- l 4 instrument filed with the court having jurisdiction over this Trust Agreement and signed by the Settlors, or either of them, or if they are both unable to act, then by Robert R. Church, Esq., or by the law firm with which he is associated, or was last associated. Robert R. Church, Esq. or his successor may at any time appoint a Co-Trustee, including himself, if it is advisable to have a resident of Pennsylvania serve in such capacity. B. Trustee Removal. The Settlors, or either of them may, at any time, remove the then- serving Trustee; provided, however, that the Settlors, or either of them, shall immediately thereafter designate some other attorney or bank or trust company as Successor or Substitute Trustee. C. Trustee Designation. Designations hereunder shall be written and shall be effective when accepted in a writing signed by the designee and delivered to the then serving Trustee. Removals hereunder shall be effective when contained in a writing signed by the person holding such power, and delivered to the Trustee being removed. D. Trustee Resignation. Any Trustee acting hereunder may resign at any time without court approval, to become effective upon delivery to each adult beneficiary to whom the Trustee is then directed or authorized to pay income, of a written instrument signed by the resigning Trustee. E. Trustee Fees. For its services as Trustee the Trustee (except the Settlor, acting in his capacity as Trustee) shall be entitled to receive reasonable compensation, as well as reimbursement for reasonable expenses incurred. F. ond. Trustee and its successors and substitutes shall serve without bond in any jurisdiction in which called upon to act. -11- 1 fA a a9 d ' A r ARTICLE X Simultaneous Death Provision. If the Settlors should die under such circumstances that make it doubtful as to which Settlor died first, then it shall be conclusively presumed for the purposes of this Trust that the husband predeceased the wife; therefore, if the Settlors shall die as aforesaid, the Settlors direct that the wife shall be conclusively presumed to have survived the husband. ARTICLE XI Governing Law and Situs. This Trust Agreement and the trusts created hereby shall have situs in Cumberland County, Pennsylvania, and this Trust Agreement shall be construed, regulated and governed by and in accordance with the laws of the Commonwealth of Pennsylvania. ARTICLE XII Definition of"Trustee." Whenever the word "Trustee" or any modifying or substituted pronoun therefor is used in this Trust, such words and respective pronouns shall include both the singular and the plural, the masculine, feminine and neuter gender thereof, and shall apply equally to the Trustee named herein and to any successor or substitute Trustees acting hereunder, and such successor or substitute Trustees shall have all the rights, powers and duties, authority and responsibility conferred upon the Trustee originally named herein. ARTICLE XIII Acceptance by the Trustee. The Trustee acknowledges receipt of the property described on Schedules A and B attached hereto, accepts the Trust hereby created, and covenants that the Trustee will faithfully discharge all of the duties and responsibilities of the office under this Trusteeship. -12- { • IN WITNESS WHEREOF,the Settlors and the Trustee have executed this Trust Agreement on the day and year first above written. WITNESS: (SEAL) THOMAS J. F NEY, Sett (/✓ (�.�__--- (SEAL) MILDRED L. FEENEY, Settlor (SEAL) --- -13- A COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND On this, the a 04L day of 1998,before me, the undersigned officer, personally appeared THOMAS J. FEENEY and MILDRED L. FEENEY, husband and wife, the Settlors, 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 hereunder set my hand and official seal. --- --- --— -- --- — -- -------Notary_Public Notarial seal Cynthia J. le,Notary Publlc ) Camp Hill 8oro,Cumberland County My Commission Expires Jan.24,2000 -14- COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND On this, the o44k day of / Y� � , 1998, before me, the undersigned officer, personally appeared THOMAS J. FEENEY, the Trustee, known to me, (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. Notary Public ECamp thia Notarial Rule,Notary Public Hill Boro,Cumberland County mission Expires Jan.24,2000 -15- SCHEDULE A OF REVOCABLE TRUST AGREEMENT OF THOMAS J. AND MILDRED L. FEENEY UNDER AGREEMENT DATED SEPTEMBER 12, 1997 Approximate Asset Descri to ion Market Value Personal Property 1. MBNA America Bank, N.A. $15,000.00 Certificate of Deposit#40-316277-3 6.16% due 05/09/98; issued 04/09/97 2. $10,000 Note 10,000.00 FRB Philadelphia 6 1/8 AJ 98 due 08/31/98 semi-annual CUSIP #912827Z21 3. Smith Barney Brokerage Account 4724-23509-1-1 A. GNMA PL#001364M 2,344.51 25,000 DTD 03/01/90; R/MD 10.00 03/20/2020 B. Money Funds 1617.64 C. Cash 31.97 D. Income Account Balance Net Value 108.87 *12/31/97 $3,702.99 4. Vanguard Prime Reserve Acco nt#9900635139 A. VMMR-Prime Portfolio 50,659.86 B. Asset Allocation Fund 7,978.43 *12/31/97 * Valuation Date Y d 5. Vanguard Discount Brokerage Account #3161-9716 VG10 Stocks: a. 400 Shares/Units 10,450.00 Chas PFDCAP; Corp. 8.10% CUM PFD Ser. A; Callable 09/18/01 b. 400 Shares/Units 10,825.20 Citicorp; PFD 8.50% DEP Sh. Representing 1/10 Ser. 21 c. 201 Shares/Units 5,200.87 Ohio Edison Fin. Tr. 9% PFD Ser. A; Callable 12/31/00 d. 301 Shares/Units 7,600.25 RJR Nabisco Holdings Capital Trust 1; Tr. Orig. PFD Secs. e. 300 Shares/Units 7,893.90 Equity Residential 9.375%PPTYS; Ser. ACUM -- ---- --_------ ___._. Redeemable PFD SBI f. 400 Shares/Units 10,200.00 VA PWR Capital Trust PFD 8.05% Secs SDB due 09/30/25 Ser. A Callable 09/30/00 Cash 704.94 SUBTOTAL: $140,616.44 L e f. Q G Approximate Asset Description Market Value Real Propert�v 1. Condominium %241,358.1Q 57 Devonshire Square Mechanicsburg, PA 17055 Cumberland County Hampden Township (Copy of the Deed is attached) TOTAL - Personal Property and Real Estate: S38 SCHEDULE B OF REVOCABLE TRUST AGREEMENT OF THOMAS J. AND MILDRED L. FEENEY UNDER AGREEMENT DATED SEPTEMBER 12, 1997 Asset Description Death Benefit Life Insurance Policies 1. Armed Forces Benefit Association $2,000 Policy#115351 2. CUNA Mutual Insurance Society 2,500 Policy#JV0087754 3. Saving Bank Life Insurance 1,115 (Massachusetts), Policy#10-006-360 4. Army and AirForce Mutual Aid 28,492.00 Association, Policy#D-34582XOL and 5. Military Benefit Association 1,500 Policy#5847, Member#A1916 6. Department of Veterans Affairs (Government Life Insurance) a. Policy#FV 16247618 13,235 b. NSLI#RH 16781089 — 2,500 TOTAL SOLE AMENDMENT TO RESTATED REVOCABLE TRUST AGREEMENT OF THOMAS J. AND MILDRED L. FEENEY THIS SOLE AMENDMENT, made this /a k day of - , 2000, by and between Thomas J. Feeney and Mildred L. Feeney, husband and wife (collectively, the "Settlors"), and Thomas J. Feeney, trustee as hereinafter set forth (the "Trustee"), WITNESSETH : WHEREAS, by that certain Revocable Trust Agreement originally dated September 12, 1997, the Settlors established an inter-vivos trust (the "Trust"); and WHEREAS, by Instrument dated March 20, 1998 (the "Trust Agreement"), the Settlors revised and restated their original Revocable Trust Agreement in its entirety, pursuant to their retained powers of amendment and revocation; and WHEREAS, Thomas J. Feeney is named in the Trust Agreement as Trustee; and WHEREAS, the Settlors and the Trustee now desire to revise and amend the Trust Agreement as hereinafter set forth. NOW THEREFORE, the Settlors, pursuant to their reserved powers of revocation and amendment, as provided in Article IV of the Trust Agreement, do hereby make the following changes to the Trust Agreement, to wit: 1. Article V of the Trust Agreement is revoked in its entirety and the following new Article V is substituted in its place: ARTICLE V Discretionary Provisions for Trustee to Deal with Settlors' Estate and Make Payment of Debts and Taxes. After the death of a Settlor, the Trustee shall, upon the request of said Settlor's Personal Representative, pay all or any part of such deceased Settlor's funeral expenses, legally enforceable claims against the Settlor or the Settlor's estate; reasonable expenses of administration of the Settlor's estate, any allowances by court orderto those dependent upon the Settlor, any estate, inheritance, succession, death or similar taxes payable by reason of the Settlor's death, together with any interest thereon or other additions thereto, without reimbursement from the Settlor's Personal Representative, from any beneficiary of insurance upon the Settlor's life, or from any other person; provided, however, that no estate, inheritance, succession, death or similar taxes payable by reason of the death of a Settlor shall be apportioned to or borne by any share or property passing to The Retired Officers Association Scholarship Fund. Except for amounts passing to The Retired Officers Association Scholarship Fund upon the death of the last surviving Settlor, all such payments, except of interest, shall be charged generally against the principal of the Trust Estate includable in such deceased Settlor's estate for federal estate tax purposes and any interest so paid shall be charged generally against the income thereof. The Trustee may make such payments directly or may pay over the amounts thereof to the Personal Representative of such deceased Settlor's estate. Written statements by the Personal _ ___._.._ Rep.r_ese.ntative of_such._s.u.ms.d.u.e_anal_p.ayab.l.e_b_y the_e.state_______---_—______ shall be sufficient evidence of their amount and propriety for the protection of the Trustee and the Trustee shall be under no duty to see to the application of any such payments. 2. Paragraphs C and D of Article VI of the Trust Agreement are hereby revoked in their entirety and the following new provisions are substituted in place thereof: C. The Trustee shall pay the sum of Seven Thousand Dollars ($7,000)to each of the following organizations for the uses and purposes indicated: (1) The American Red Cross, of Harrisburg, Pennsylvania,for use in that organization's disaster relief fund. (2) The Salvation Army,of Harrisburg, Pennsylvania, for use in that organization's disaster relief fund. D. After the payment of all estate, inheritance, succession, death or similar taxes payable by reason of the death of the surviving Settlor, and after payment of any final expenses and legally enforceable claims against such deceased Settlor's - 2 - estate, the Trustee shall distribute the remainder of the Trust Estate, free of all trusts, to the following beneficiaries, in the relative percentages indicated: (1) Mrs. Norman (Terri Simpson) Pontes, 6.6%, but not more than Seven Thousand Dollars ($7,000). (2) Mrs. Carol Ann (Caverly) Davies, 6.6%, but not more than Seven Thousand Dollars ($7,000). (3) Frank and Margaret Graham, equally or to the survivor of them, 6.6%, but not more than Seven Thousand Dollars ($7,000). (4) Arthur("Art") and Helen Neish Knight, equally or to the survivor of them, 6.6%, but not more than Seven Thousand Dollars ($7,000). (5) George Albert Caverly, 14.2%, not more than Fifteen Thousand Dollars ($15,000). (6) Robert P. Feeney and Eileen Mescall Feeney, .____________— ____equally_or_to_the_survivor_of_them,_29..7%,._but_not_mor_e_th.en__ Thirty-One Thousand Five Hundred Dollars ($31,500). (7) Brendan F. Feeney and Mary Egan Feeney, equally or to the survivor of them, 29.7%, but not more than Thirty-One Thousand Five Hundred Dollars ($31,500). (8) And, except as otherwise provided for the survivor of one of the married couples named above,the share of any beneficiary who does not survive until the date of distribution shall lapse. (9) The remainder of the Trust Estate, if any, including the lapsed share of any deceased beneficiary who does not survive until the date of distribution, shall be paid to the Hospice Fund of the Veterans Administration Medical Center, 1700 South Lincoln Avenue, Lebanon, Pennsylvania. These funds, if any, shall be used for the purpose of refurbishing the rooms of hospice patients, unless such purpose shall become impossible or impractical of fulfillment, in which case such funds may be used without restriction for the Veterans Administration Medical Center in Lebanon, Pennsylvania. - 3 - 2. In all other respects, the Settlors hereby ratify and reaffirm their Revocable Trust Agreement, originally dated September 12, 1997, as restated in its entirety on March 20, 1998, and as hereinabove amended, and the Trustee hereby consents to and joins in the same for the purposes expressed herein. IN WITNESS WHEREOF, the Settlors and the Trustee have executed this Sole Amendment to Revocable Trust Agreement on the day and year first above written. (SEAL) WITNESS THOMAS FEENEY, S or 'S') (SEAL) WITNESS MILDRED L. FEENEY, Settlor • L �' ��- (SEAL) WITNESS THOMAS J ENEY, Tr ee - 4 - s COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND On this, the /oZ�k day of -1 -h�-�--�� 2000, before me, the undersigned officer, personally appeared THOMAS J. FEENEY and MILDRED J. FEENEY, husband and wife, the Settlors, 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 hereunder set my hand and official seal. NOTARIAL SEAL, CYNTHIA J.RULE,Notary Public Camp Hill Boro.,Cumberland County ea, M Commission Expires Jan.24,2004 Not Public COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND On this, the /oZ�-L day of 2000, before me, the undersigned officer, personally appeared THOMAS J. FEENEY,the Trustee, known to me, (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. NOTARIAL SEAL Nota Public CYNTHIA J.RULE,Notary Rublic Camp Hill Boro.,Cumberland County My Commission Expires Jan.24,204 - 5 - SECOND AMENDMENT TO RESTATED REVOCABLE TRUST AGREEMENT OF THOMAS J. AND MILDRED L. FEENEY THIS SECOND AMENDMENT, made this�'4 ! day of `J ;;� 1 } '_ , 2001, by and between Thomas J. Feeney and Mildred L. Feeney, husband and wife (collectively, the "Settlors"), and Thomas J. Feeney, trustee as hereinafter set forth (the "Trustee"), WITNESSETH : WHEREAS, by that certain Revocable Trust Agreement originally dated September 12, 1997, the Settlors established an inter-vivos trust (the "Trust"); and WHEREAS, by Instrument dated March 20, 1998 (the `Trust Agreement"), the Settlors revised and restated their original Revocable Trust Agreement in its entirety, pursuant to their retained powers of amendment and revocation; and WHEREAS, by that certain Sole Amendment dated September 12, 2000, the Settlors amended the Trust Agreement in certain particulars, pursuant to their retained powers of amendment and revocation; and WHEREAS, Thomas J. Feeney is named in the Trust Agreement as Trustee; and WHEREAS,the Settlors and the Trustee now desire to revise and amend furtherthe Trust Agreement, as hereinafter set forth. NOW THEREFORE, the Settlors, pursuant to their reserved powers of revocation and amendment, as provided in Article IV of the Trust Agreement, do hereby make the following changes to the Trust Agreement as previously amended by th a Sole Amendment, to wit: I. Subparagraph (9) of Paragraph D of Article VI, as set forth in the Sole Amendment, is hereby revoked, and the following new Subparagraph (9) is substituted in its place: Article VI, Paragraph D... (9) The remainder of the Trust Estate, if any, including the lapsed share of any deceased beneficiary who does not survive until the date of distribution, shall be divided and distributed equally between the following organizations for the purposes indicated: (a) Hospice Fund of the Veterans Administration Medical Center, 1700 South Lincoln Avenue, Lebanon, Pennsylvania; (b) The Retired Officers' Association Scholarship Fund, a Virginia-based non-profit charitable organization located in Alexandria,Virginia, with such funds to be used as more particularly set forth in Article VI, Paragraph A of the Trust Agreement. 2. In all other respects, the Settlors hereby ratify and reaffirm their Revocable Trust Agreement, originally dated September 12, 1997, as restated in its entirety on March 20, 1998, and as amended by that certain Sole Amendment dated September 12, 2000, and as hereinabove amended, and the Trustee hereby consents to and joins in the same for the purposes expressed herein. IN WITNESS WHEREOF, the Settlors and the Trustee have executed this Second Amendment to Revocable Trust Agreement on the day and year first above written. (SEAL) WITNESS THOMAS J, FEENEY, Sett or (SEAL) WITNESS MILDRED L. FEENEY, Settlor (SEAL) WIT ESS THOMAS J. FEENEY, Trustee V = 2 - COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND On this, the -T . day of 2001, before me,the undersigned officer, personally appeared THOMAS J. FEENEY and MILDRED L. FEENEY, husband and wife, the Settlors, 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 hereunder set my hand and official seal. NOTARIAL SEAL PATRICIA D.OLYARNIK,Notary Public /j� l•.� !ii, �_. �- Hamp den Twp.,Cumberland County My Commission Expires August 27,2005— _ Notary _ COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND On this, the�� day of 2001, before me, the undersigned officer, personally appeared THOMAS J. FEENEY, the Trustee, known to me (or satisfactorily proven)to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. NOTARIAL SEAL PATRICIA D.OLYARNIK,Notary Public Notary Public' Hampden Twp.,Cumberland County My Commission Expires August 27,2005 - 3 - COMMONWEALTH OF PENNSYLVANIA JUL 0 3 20 13 REV-1 162 EX0 1-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.280601 HARRISBURG,PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 017820 CHURCH ROBERT R 210 WALNUT STREET PO BOX 11963 HARRISBURG, PA 17108-1963 ACN ASSESSMENT AMOUNT CONTROL NUMBER -------- fold ---------- 101 $10,450.00 ESTATE INFORMATION: SSN: 122-28-7770 FILE NUMBER: 2113-0447 DECEDENT NAME: FEENEY MILDRED L DATE OF PAYMENT: 07/01/2013 I . POSTMARK DATE: 06/27/2013 COUNTY: CUMBERLAND DATE OF DEATH: 03/31/2013 TOTAL AMOUNT PAID: $10,450.00 REMARKS: CHECK# 507 INITIALS: CJ SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS TAXPAYER FM M&T Bank 5219 Simpson Ferry Road, Mechanicsburg,PA 17050 717 697 1515 Fnx 717 691 3197 Keefer Wood Allen & Rahal, LLP Attn: Kristi P. Foster 210 Walnut Street P.O. Box 11963 Harrisburg, PA 17108-1963 09/23/2013 Dear Kristi: RE: Estate of Mildred L. Feeney, deceased (D.O.D. March 31, 2013) Per your written request,please find below the Date of Death Balances for the account of the deceased Mildred L. Feeney : Product Type: Deposit Account . . . Account Number: 951178816 Balance: $66,345.49 Accrued Interest: $0.44 Total DOD Balance: $66,345.93 If you are in need of any further information, please don't hesitate to contact me at 717-697- 1515. Yours Sincerely, Natalie M. Wech Branch Manager Bank Officer I I Vendor Estate of Mildred L. Feeney 09/23/2013 Vendor No. Amount ***"`$395.00 11351557 PAYMENT DETAILS overpayment on contract 741100200391 -Mildred Fee Consignor Settlement Cordier Auctions & Appraisals CO#: 7294 1500 Paxton Street Harrisburg, PA 17104 Date: 9/7/2013 Phone: 717-731-8662 Fax: 717-731-9830 Page: 1 Consignor: 3004 Estate of Mildred Feeney c/o Robert R. Church, Esq., Co-Executor Keefer Wood Allen& Rahal 210 Walnut Street Harrisburg, PA 17101 Phone:717-255-8059 Auction: Kanaga House Onsite 9/7/13 Lot# Description Unit Price Ext.Price Comm/BuyBack Expenses 2596 S78 SMALL PERSIAN SILVERPLATED 25.00 25.00 -8.75 0.00 SLOTTED SERVER Bid Card#204 _.. -._..----------------- --------------- ------- - ----- ------------------- ------ --------------- ------- -- 2599 S79 LG PERSIAN SILVERPLATED SLOTTED 30.00 30.00 -10.50 0.00 SERVER Bid Card#158 Total Quantity: 2.00 Total Invoice Sale Price: 55.00 - ( 19.25) Total Due to Consignor: 35.75 Total Payments: 0.00 Balance: $35.75 Positive Balance, Monies Owed to Consignor COMMISSION SETTINGS Calculate Commission By: Each Commission Structure Type: Sliding Scale up to $100 35% $100.01 - $1,000 25% $1,000.01 - $10,000 20% Over $10,000 15% I i t^ Neill Funeral Home, Inc. 3401 Market Street Camp Hill, PA 170114428 (717)737-8726 Supervisor:Kevin J.Shillabeer The following is a detailed bill for the professional services and/or merchandise arranged for Mildred L.Feeney Date of Service:April 05,2013 Terri L. Pontes Statement Date June 24,2013 2774 Buckle Post Circle Contract Number 741100200391 Mississauga,ON L5N 1X5 Arranger Name Pat Obrien Initial Selection Final Selection Difference Package Offerings Direct Cremation $2,055.00 $2,055.00 — Basic Professional Service Fee Incl Incl --- Refrigeration Incl Incl --- Transfer of Remains to Funeral Home Incl Incl --- Transfer to or From Crematory Incl Ind --- Service Vehicle Incl Incl --- Total Package Offerings $2,055.00 $2,055.00 — Transportation additional transportation to Arlington Nat. $395.00 $395.00 --- Total Transportation $395.00 $395.00 — Other Goods and Services Cremation Fee $395.00 $395.00 --- In Loving Remembrance folders $60.00 $60.00 --- Total Other Goods and Services $455.00 $455.00 — Merchandise Batesville Minimum Cardboard Container $150.00 $150.00 -- Ebony Rectangle Full Size Marble $495.00 $495.00 --- Total Merchandise $645.00 $645.00 — Cash Advance Certified Copies of the Death Certificate $90.00 $90.00 --- Newspaper Notice $300.00 $257.87 ($42.13) Initial Selection Final Selection Difference Permit $30.00 $30.00 --- Catering --- $475.00 $475.00 Total Cash Advance $420.00 $852.87 $432.87 Total Services,Merchandise and Cash Advance $3,970.00 $4,402.87 $432.87 Total Charges(Total Services+I-Allowances+Taxes) $3,970.00 $4,402.87 $432.87 Less Cash Received ($3,575.00) Unpaid Balance Due $827.87 60=295 EST. OF MILDRED L FEENEY 313 611 S 8 ---- --- ROBERT CHURCH, EXEC ------ ----- ----- --- -- --- --.— - -- _ GEORGE A SEAMANDS,EXEC P.O.BOX 11963 DATE June 26, 2013 SIiield- W HARRISBURG,PA 17108-1963 4 1nYTOTHE Neill Funeral Home, Inc. $`827..87 ORDER OF E Eight Hundred Twenty—Seven and 87/10.0------------- DOLLARS 12 t� M&T Banlc My-Choice Plus f. _j o Mechanimburg Office funeral `b-ill j MEMO - 0 3 l 30 2 9 5 5 t: 31, 7991110 � 98602508 r Consignor Settlement Cordier Auctions & Appraisals CO#: 6892 1500 Paxton Street Harrisburg, PA 17104 Date: 6/26/2013 Phone: 717-731-8662 Fax: 717-731-9830 Page: 1 Consignor: 3004 Estate of Mildred Feeney c/o Robert R. Church, Esq., Co-Executor Keefer Wood Allen& Rahal 210 Walnut Street Harrisburg, PA 17101 Phone:717-255-8059 Auction: Variety&Specialty Auction 6/30/13 Lot# Description Unit Price Ext.Price Comm/BuyBack Expenses 343 Tested 14K and Smokey Quartz Pin 110.00 110.00 -27.50 0.00 Pre-Sale Estimate: 100.00 Bid Card#220 ------------------------------------------------- -- ----------------------------------- 358 Tested 14K Persian Pendant 3.7 dwt(5.8 gr) 100.00 100.00 -35.00 0.00 Pre-Sale Estimate: 120.00 Bid Card#220 --------------------------------- ----------------------------------------------------------- -- 359 14K&Turquoise Ring 3.0 dwt(4.6 gr) 70.00 70.00 -24.50 0.00 Pre-Sale Estimate: 100.00 Bid Card#220 ----------- ------ ----- ----- ---- ----- ---- - -- - ------ -------------- --- ---------- 360 Persian Silver Enamel and Hardstone Pin 30.00 30.00 -10.50 0.00 Pre-Sale Estimate:30.00 Bid Card#170 361 Artist Signed Silver and Glass Pin 30.00 30.00 -10.50 0.00 Pre-Sale Estimate: 30.00 Bid Card#115 ------------------------------------------------------------ ----- --- - 362 Siam Sterling Pin and Earrin g - -s 20.00 20.00 -7.00 0.00 Pre-Sale Estimate: 30.00 Bid Card#157 ----------------------------------------------------------------------- -- --- 363 Coro Modern Costume Pin with Bird 5.00 5.00 -1.75 0.00 Pre-Sale Estimate:30.00 Bid Card#175 -------------------------------------------------------- ------------------------------------------ 364 8 Pieces Persian Jewelr y 10.00 10.00 -3.50 0.00 Pre-Sale Estimate:40.00 Bid Card#175 ------------------------------------------------------ ---------------------------------------- - 393 Lot of Costume and Silver Jewelry Including Pins, 15.00 15.00 -5.25 0.00 and Necklaces Bid Card#147 Pre-Sale Estimate:40.00 -------------- ----------------------- ----------------------------------------------------- - 396 Lot of Costume Jewelry Including Pins, Beads, 15.00 15.00 -5.25 0.00 and Necklaces Bid Card#220 Pre-Sale Estimate:40.00 ----------------------------------------------------------- ------------------------------ 456 BL DVD PLAYER, CURIO,ETC 2.50 2.50 -0.88 0.00 Bid Card#175 Consignor Settlement Cordier Auctions &Appraisals CO#: 6892 1500 Paxton Street Harrisburg, PA 17104 Date: 6/26/2013 Phone: 717-731-8662 Fax: 717-731-9830 Page: 2 Lot# Description Unit Price Ext.Price Comm/BuyBack Expenses 458 BL REVERE WARE,PYREX, ETC 12.50 12.50 -4.38 0.00 Bid Card#124 ---------------------------------------------------------------------------------------------------------------------------------------- - 510 BL VACUUM-DIRT DEVIL 2.50 2.50 -0.88 0.00 Bid Card#184 -------------------------------------------------------------------------- --------------------------------------- 514 BL WALL CABINET-1 GLASS MISSING 12.50 12.50 -4.38 0.00 Bid Card#111 -- ------------------------------------- ----------------------------------------------------------- 518 BL 2 DRAWER METAL FILING CABINET 2.50 2.50 -0.88 0.00 Bid Card#154 ------------------------------------------------------------------------ ---- ---------------------------- ---- 554 BL PLUG IN ITEM? 30.00 30.00 10.50 0.00 Bid Card#101 --------------------------------------------------------------------------------------------------------------- 555 ROUND IRON PATIO TABLE 2.50 2.50 -0.88 0.00 Bid Card#202 ----------------------------------------------------------------------------- -- ----------- - - 558 COFFEE TABLE BOOKS 5.00 5.00 -1.75 0.00 Bid Card#103 ---- - ----------------------------------------------------------------------------- 559 BOOKS, DECORATIONS 25.00 25.00 -8.75 0.00 Bid Card#103 ----------------------------------------------------------- --- --- ------ -------- - 564 -FOLDED-PAINTED SCREEN-W/HANGERS 5.00 - 5.00 -.. _1.-75 .._.._....__ -0 00 .. ..-. CHINESE Bid Card#133 -------------------- ------------ --------------------------------------------- - 574 CABINET W/CERAMICS, ETC. 25.00 25.00 8.75 0.00 Bid Card#133 ------------------------------ -------------- --------------------------- 576 MINIATURES-JADE, PORCELAIN,ETC 10.00 10.00 -3.50 0.00 Bid Card#141 --------------------------- ----------------------------------------------------------------------- ----------- - 617 GLASS ASHTRAYS(2)-MODERNISTIC 15.00 15.00 -5.25 0.00 Bid Card#164 ------------------------------------------------------------------------------------------------------------- ----- - 618 TL COPPER&BRASS ANGELS 5.00 5.00 -1.75 0.00 Bid Card#101 --------------------------- ----------------------------------------- ------ ------- ---- 620 TL BOXES(6 PCS), FAN 30.00 30.00 -10.50 0.00 Bid Card#133 --------------- ------------------------------------------------------------------------------ - 621 OWL COAT/HAT HOOK 10.00 10.00 -3.50 0.00 Bid Card#144 --------------------------------------------------------------- - ---- ----- 622 ASIAN BRONZE VASES, POTTERY 15.00 15.00 -5.25 0.00 Bid Card#103 ------------------------ ----------------------------------------------------------------------- 623 PERSIAN ART POTTERY BOWL 5.00 5.00 -1.75 0.00 Bid Card#116 ---------------------------------------------------------------------------- ------- ------ ----- -- 625 SHELF W/2 CHINESE VASES 5.00 5.00 -1.75 0.00 -------------------------------- - -------------------------------------------------------------- Bid Card#135 626 TL BRASS ITEMS, INCL CUP 5.00 5.00 -1.75 0.00 Bid Card#133 ------------------------------------------- ------------------------------------------- -- 627 PURSES(3 PCS) 15.00 15.00 -5.25 0.00 Bid Card#109 ------------------------------------------- ------------------------------------------------------------- 628 TL BRASSWARE-INCENSE BURNER, IRON, 5.00 5.00 -1.75 0.00 ETC Bid Card#103 Consignor Settlement Cordier Auctions &Appraisals CO#: 6892 1500 Paxton Street Harrisburg, PA 17104 Date: 6/26/2013 Phone: 717-731-8662 Fax: 717-731-9830 Page: 3 Lot# Description Unit Price Ext.Price Comm/BuyBack Expenses 629 GREEK ART POTTERY VASE 5.00 5.00 -1.75 0.00 Bid Card#133 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 630 BRASS PCS, PERSIAN BOXES, ETC 15.00 15.00 -5.25 0.00 Bid Card#133 631 MIDDLE EASTERN SILVERPLATED COPPER 25.00 25.00 -8.75 0.00 EWER Bid Card#116 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 632 TL BOXES-CERAMIC, ETC(6 PCS) 15.00 15.00 -5.25 0.00 ----------------------------------------------------------------------------------------------------------------------- - - - - Bid Card#133 634 TL TRIVETS W/ASIAN MARKS, ETC 15.00 15.00 -5.25 0.00 Bid Card#143 ------------------------ --------�----------------------------------------------------------------------------- 635 BOOKENDS 2 PR -WOOD AND BRASS 5.00 5.00 -1.75 0.00 Bid Card#135 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 637 TL GLASSWARE-STEMS, PLATES, ETC 5.00 5.00 -1.75 0.00 Bid Card#135 -------------------------- -------------------------------------------------------------------------------------------- - 638 TRIVETS(2),WALL PLAQUE 5.00 5.00 -1.75 0.00 - Bid Card#-156 . ----------------------------------------------- ------------- ------------- 640 TL STIRRUP, BOX, ETC 5.00 5.00 -1.75 0.00 Bid Card#133 ---------------------------------------------------- ------- -- --------------------------------------------------- - 643 WOODEN BOXES 2 PCS)-1 IS MUSICAL 35.00 35.00 -12.25 0.00 Bid Card#135 ----------------------------------------------------- ----------------------------------------- - 644 GLASS FIGURINE,SMALL CRYSTAL PC 5.00 5.00 -1.75 0.00 Bid Card#103 645 COPPER PCS(4) INCL BUNDT PAN, ETC 20.00 20.00 -7.00 0.00 Bid Card#215 ---------------------------------------------------------------------------- --------- - - --- 646 ASIAN PLATE W/STAND 15.00 15.00 -5.25 0.00 -------------- ----------------------------------------------------------------------------------------- Bid Card#133 647 GREEN VASE W/FLORAL DESIGN 45.00 45.00 15.75 0.00 Bid Card#182 ------------------------------------------------------------------- --------------------------- ---------------- -- ( ----- 648 DECORATIVE COPPER PCS 4) 5.00 5.00 -1.75 0.00 Bid Card#164 ----------------------------------------------------------------�------- - -------- --------------------------------------- 649 BENNINGTON,VT DISHES 9 PCS) 20.00 -7.00 0.00 Bid Card#114 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------- ------------------------ 666 BRASSWARE-TEAPOT,BOWL ON STAND 5.00 5.00 -1.75 0.00 Bid Card#103 667 COFFEE CUP/TIDBIT TRAYS(6) 5.00 5.00 -1.75 0.00 Bid Card#143 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 668 DECANTURS(3)-VARIOUS SIZES 5.00 5.00 -1.75 0.00 Bid Card#143 670 MANNON BINOCULARS(7X25)W/CASE 15.00 15.00 -5.25 0.00 Bid Card#114 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 671 PR BOOKENDS,WOODEN BOX 10.00 10.00 -3.50 0.00 Bid Card#135 Consignor Settlement Cordier Auctions &Appraisals CO#: 6892 1500 Paxton Street Harrisburg, PA 17104 Date: 6/26/2013 Phone: 717-731-8662 Fax: 717-731-9830 Page: 4 Lot# Description Unit Price Ext.Price Comm/BuyBack Expenses 672 FINE EDITIONS PRESS BOOKS W/LEATHER 10.00 10.00 -3.50 0.00 BINDINGS Bid Card#103 673 COPPER/BRASS HANDMADE TRAY AND 20.00 20.00 -7.00 0.00 MEXICAN MUG Bid Card#164 -------------------------------------------------- -------------------------------------- - 675 WHITE PORCELAIN CHINESE FIGURINE 5.00 5.00 -1.75 0.00 Bid Card#138 676 BELIQUE, MINTON,COALPORT,ETC(23 PCS) 35.00 35.00 -12.25 0.00 Bid Card#178 678 SILVERPLATE(4 PCS), GERMAN BEER STEIN 5.00 5.00 -1.75 0.00 Bid Card#107 -------------------------------------- - ------ 770 WOODEN OCCASIONAL TABLE 25.00 25.00 -8.75 0.00 Bid Card#135 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 813 ORIENTAL STYLE FRAMED PICTURE 20.00 20.00 -7.00 0.00 Bid Card#197 -------------------------------------------- --------------------- --- .820 -METAL-L-AMP. .. ._..__ -- -- - --- -50.-00-----------50.-00 . -17.50 . . --ow-00 00 . - Bid Card#133 -------------------------------------------------------- -------------------------------------------- --- 838 ASIAN FRAMED PRINT 30.00 30.00 10.50 0.00 Bid Card#133 841 FRAMED ASIAN NEEDLEWORK 5.00 5.00 -1.75 0.00 Bid Card#133 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 853 TRAY TABLE W/STAND 70.00 70.00 -24.50 0.00 Bid Card#133 ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 875 MULTI METAL CHARGER-LARGE 40.00 40.00 -14.00 0.00 Bid Card#133 ------------------------------------------------------------------------------------- --------------------- 912 PR OF CHINESE STYLE CHAIRS 130.00 130.00 -32.50 0.00 Bid Card#171 915 WIRE CHAIR 30.00 30.00 -10.50 0.00 Bid Card#110 ------------------------------------------------------------------- ------------ -------------- - 928 SHARP FLAT SCREEN TV 20.00 20.00 -7.00 0.00 Bid Card#121 ------------------------------------------------------------------------------------------------------------------------------ -- 943 HEAVY METAL GLASS NESTING TABLES 10.00 10.00 3.50 0.00 Bid Card#128 945 COPPER TIN LINED,LIDDED CONTAINER 30.00 30.00 -10.50 0.00 Bid Card#133 --------------------------------- --------------------------------- ----------------- 951 CARVED WALKING CANE W/DESIGNS 5.00 5.00 -1.75 0.00 Bid Card#163 ------------------------------------------- ------------------------------------------------- 953 COPPER LIDDED CONTAINER 5.00 5.00 -1.75 0.00 Bid Card#164 ----------------------------------------------------- -------------- -------------- -- ---- 956 ICE BUCKET W/TONGS 35.00 35.00 12.25 0.00 Bid Card#138 Consignor Settlement Cordier Auctions &Appraisals CO#: 6892 1500 Paxton Street Harrisburg, PA 17104 Date: 6/26/2013 Phone: 717-731-8662 Fax: 717-731-9830 Page: 5 Lot# Description Unit Price Ext.Price Comm/BuyBack Expenses 980 JAZY SCOOTER 50.00 50.00 -17.50 0.00 Bid Card#217 ------------------------- ------------------------------------------------------------------------------------------------------------------ ------------------------ ----------------------- 1009 WATER BOTTLE 110.00 110.00 -27.50 0.00 Bid Card#129 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 1018 HAND CARVED STOOLS/PLANT TABLES(2) 5.00 5.00 -1.75 0.00 Bid Card#133 ---------- ------------------------------------------------------------------------------------------------- --------------- ---------------------------------------------- -------------- 1028 BRASS LAMPS(2) 25.00 25.00 -8.75 0.00 Bid Card#224 -------------------------------------- ------------------------------------------------------------------------------------------------------------------------------------ ------------------------- 1029 FRAMED SCROLL OF FALCON 10.00 10.00 -3.50 0.00 Bid Card#133 ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 1030 PR OF WICKER ARMCHAIRS 80.00 80.00 -28.00 0.00 Bid Card#109 ------------------------ ------------------ ---------------------------------------------------------------------------------------------------------------------------------------------------- 1032 SMALL CABINET-2 FRONT DOORS 10.00 10.00 -3.50 0.00 Bid Card#118 ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 1042 PR OF TABLE LAMPS W/SHADES 5.00 5.00 -1.75 0.00 Bid Card#103 --------------------------------------------------------------------------------------------------------------------------------------------------------------- ------------------------------------ 1044 -WATER-BOTTLE - - - - - -60:00 --60.00 .- =21.00 - -0.00 Bid Card#103 ----------------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------- 1045 CHINESE WALL SCREEN W/HANGARS 5.00 5.00 -1.75 0.00 Bid Card#133 --------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------ 1046 HALL TABLE 20.00 20.00 -7.00 0.00 Bid Card#196 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 1048 CHINESE STYLE STAND 15.00 15.00 -5.25 0.00 Bid Card#171 ------------------------------------------------------------------------------------------------------------------------------------------------------ --------------------------------------------- 1054 NESTING TABLES 35.00 35.00 -12.25 0.00 Bid Card#128 ---------------------- ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 1056 CHINESE JEWEL BOX 70.00 70.00 -24.50 0.00 Bid Card#212 ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 1068 PERSIAN VASE 35.00 35.00 -12.25 0.00 Bid Card#133 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ --------- 1070 DIXIE BR SET-DRESSER, MIRRORS, NIGHT 40.00 40.00 -14.00 0.00 STAND,CHES Bid Card#212 --------------------------------------------- ------------------------------------------------------ ------------------------------------- --------------------------------- ------------------------ 1072 WICKER CHEST 10.00 10.00 -3.50 0.00 Bid Card#127 --------------------------------------------------------------------------------------------------------------------------------------------------- ------------------------------------------------ 1079 DESK 130.00 130.00 -32.50 0.00 Bid Card#101 ----------------- ------------------------------------------------------------------------------------------------------------------------------------------------=--------------------------------- 1084 WATER BOTTLE 40.00 40.00 -14.00 0.00 Bid Card#103 ------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------------- 1086 END TABLE WITH DOUBLE DOORS 10.00 10.00 -3.50 0.00 Bid Card#143 --------------------------------------------------- ---------------------------------------------------------- ---------------------------------- -------------------------------------------------- 1087 LAMPS-BRASS AND CERAMIC(2) 5.00 5.00 -1.75 0.00 Bid Card#133 --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Consignor Settlement Cordier Auctions &Appraisals CO#: 6892 1500 Paxton Street Harrisburg, PA 17104 Date: 6/26/2013 Phone: 717-731-8662 Fax: 717-731-9830 Page: 6 Lot# Description Unit Price Ext.Price Comm/BuyBack Expenses 1091 BOOKSHELF UNITS(3 PCS)-CHOICE 130.00 130.00 -32.50 0.00 Bid Card#101 ------------ -------------------------------- -------- --------------------------- ------- - -- 1093 BOOKSHELF UNITS 2 PCS)-CHOICE 80.00 160.00 -56.00 0.00 Bid Card#193 ------------------------------------------------------------------------------------------------------------------------ ------------------------------------------------------- CO Expense-pick-up fee ( 200.00) Total Quantity: 97.00 Total Invoice Sale Price: 2, 570.00 Total Expenses: ( 200.00) Total Commission: ( 838. 53) Total Due to Consignor: 1, 531.47 Total Payments: 0.00 Balance: $1, 531.47 Positive Balance, Monies Owed to Consignor COMMISSION SETTINGS Calculate Commission By: Each Commission Structure Type: Sliding Scale up to $100 35% $100.01 - $1,000 25% $1,000.01 - $10,000 20% over $10,000 15% CORDIER ANTI0UE1 FIREARMS AUCTIONS ESTATES & appraisals REAL ESTATE OFFICES 1500 Paxton Street,Harrisburg,PA 17104 (717) 731-8662 P (717) 731-9830 F www.CordierAntiques.com August 2, 2013 Robert R. Church, Esq., Co-Executor Keefer Wood Allen & Rahal, LLP 210 Walnut Street Harrisburg, PA 17101 RE: Estate of Mildred Feeney Dear-Mr. Church, . Thank you again for the opportunity to conduct the estate appraisal on the rug from the Estate of Mildred Feeney. We have also sent a copy of the appraisal to Mr. Seamands. If we can be of any further assistance, please don't hesitate to contact us. Thank you! Regards, Ellen E. Miller Cordier Auctions&Appraisals Encl:Appraisals Cc:George Seamands, File Sponsor �. I Co E Imi R ANTIQUES AUCTIONS FIREARMS ESTATES & appraisals REAL ESTATE Appraisal Report Estate of Mildred Feeney c/o Robert R. Church, Esq., Co-Executor Keefer Wood Allen & Rahal,LLP 210 Walnut Street Harrisburg, PA 17101 (717) 255-8059 Prepared by: David J. Cordier Ellen E. Miller Cordier Auctions & Appraisals 1500 Paxton Street Harrisburg, Pennsylvania 17104 Phone: (717) 731-8662 Fax: (717) 731-9830 Table of Contents Title Page 1 Table of Contents 2 Summary 3 Analysis 4 1 Conditions of Appraisal 5 Certification 5 Purpose of Report 6 Method of Valuation 6 Definition of Value 6 Basis of Appraisal 6 ' Description 6 Appraiser Qualifications 7 Value Listings Appendix A Page: 2 of 8 1 .� Summary JOn July 16, 2013, at the request of Robert R. Church, Esq., Co-Executor, Keefer Wood Allen& JRahal, LLP, I personally inspected the assets of the Estate of Mildred Feeney. 1 Value Fair Market Value l The Fair Market Value for the property in total is: l $600.00 This-is-not-the-appr-aisal_r_eport. -The_appraisal_report must_be_read_inits.entirety._____ i Page: 3 of 8 1 _I Analysis Analysis i All items in good condition unless otherwise noted. 1 i Page: 4 of 8 Conditions of Appraisal The value stated in this Appraisal Report is based on the best judgment of the appraiser given the facts and conditions available at the date of the valuation. The use of the report is limited to the purpose of determining the value of personal property for Estate Tax purposes. i Any additional research or testimony required by the client or the court will be billed at the current rates. Disclosure of the contents of the report is governed by the Standards and Practices of the Certified Appraisers Guild of the America. Certification of Report No prohibited fee was accessed for this report. David J. Cordier and Ellen E. Miller of Cordier Auctions&Appraisals have successfully completed the personal property appraisal certification program with the Certified Appraisers Guild of America _._._._and_ar_e-nembers_in-good stauding._.This report m was_prepared in accordance with the Unifor Standards of Professional Appraisal Practice and with the Standards and Practices of the Certified Appraisers Guild of America which has review authority of this report. David J. Cordier and/or Ellen E. Miller have personally examined the subject property. The statements of fact contained in this report are true and correct to the best knowledge and belief of the appraiser. By. avid J. Cordier, C.A.G.A. By: Ellen E. Miller, C. Cordier Auctions& Appraisals Cordier Auctions& Appraisals Page: 5 of 8 Purpose of the Report The purpose of this report is to determine the value for Estate Tax purposes for Keefer Wood Allen &Rahal, LLP, Harrisburg, Pennsylvania. Method of Valuation The method of valuation used for this appraisal is the Fair Market Value. 1 Definition of Value Fair Market Value Under the United States Treasury regulation 1.170-1 c Fair Market value is defined as: The price at which the property would change hands between a willing buyer and a willing seller, neither being under compulsion to buy or compulsion to sell and both having reasonable knowledge. Basis of Appraisal a cation--ate I The date of valuation for determining the value estimation is July 16, 2013. I Date Appraisal Conducted This appraisal was conducted on July 16, 2013. i Limitations of Property i I There were no limitations on use or disposition of this property. Description An itemized list with descriptions is in Appendix A. Page: 6 of 8 CORDIER AUCTIONS& APPRAISALS Cordier Auctions &Appraisals was established in 1984. The company specializes in appraisals of antiques, fine art and personal property, estate liquidations and the auction and sale of fine antiques, art and real estate. Cordier Auctions&Appraisals maintains memberships in the Certified Appraisers Guild of America,the Antiques and Collectibles Dealers Association,Inc., the Antique Dealers Association of Pennsylvania,the Pennsylvania Auctioneers Association and the National Auctioneers Association. Cordier Auctions &Appraisals has conducted appraisal clinics for such organizations as the Harrisburg Area Community College's Older American Days,the Questers, Rohrer Bus Antiquing Road Show Tour, 1 Millersburg Historical Society, Friends of Fort Hunter, West Shore Country Club and the Friends of the J Pennsylvania State Museum. i Cordier Auctions &Appraisals is an underwriter for the Antiques Road Show on WITF Public Television. J DAVID J CORDIER,C.A.G.A. CERTIFIED APPRAISER j David J. Cordier is co-owner of Cordier Auctions &Appraisals located in Harrisburg, Pennsylvania. Mr. Cordier has been an antiques and jewelry dealer since 1980 and an appraiser since 1990. J David Cordier of Cordier Auctions &Appraisals has successfully completed the personal property appraisal certification program with the Certified Appraisers Guild of America. Mr. Cordier-is-a-graduate-of-Winter-thurMuseum's WinterInstitute,_a.graduate_l.evel_pr_ograminAmer_ican Decorative Arts. David Cordier has attended classes in the fine and decorative arts at George Washington University, Washington D.C. and the appraisal studies program at New York University,New York. Mr. Cordier studied the arts and decorative arts in Pennsylvania at Penn State University and holds a Master's degree in Business Administration from Penn State Capital Campus. Mr. Cordier is a writer for the Harrisburg Patriot News reporting on antiques and related events in central Pennsylvania. He also wrote a bi-weekly feature column "Eye on Antiques"for the Sunday Patriot News from 2001 to 2006. ELLEN E. MILLER,C.A.G.A. CERTIFIED APPRAISER Ellen E. Miller joined Cordier Auctions &Appraisals in 2000. Ms. Miller holds a Bachelor's degree in Marketing from Shippensburg University and a Master's degree in Business Administration from Temple University. Since joining Cordier Auctions&Appraisals, Ms. Miller has been the Director of Internet Sales, conducting research and documentation of inventory, maintaining client relationships and managing an international customer base. She has been responsible for the sale of several large collections via Internet auction including classic automobiles, antique toys, sports memorabilia and autographs. Ms. Miller has successfully completed the personal property appraisal certification program with the Certified Appraisers Guild of America. Prior to joining Cordier Auctions&Appraisals,Ms. Miller worked in the printing industry in sales and administration. Page: 7 of 8 Appendix A Fair Market Value 1. $600.00 Semi-Antique Persian Kerman Room Size Rug Central floral medallion on a cream ground with floral border. Remnant of cloth label verso. 117' x 159". $600.00 Total J Page: 8 of 8 t �,��x�.�� y� !'�[` r, a _.�� t��4 .� `� c✓s,,rj �yam. "� ",�1��'. �1.': .� � � �o"L �•.�. y � ,/j,��4 j. fs -.a!'.ipT � ,i+� ��car' � :l".. W. At 1 01a.JPG 01b.JPG 01c.JPG I II Consignor Settlement Cordier Auctions &Appraisals CO#: 6977 1500 Paxton Street Harrisburg, PA 17104 Date: 7/1/2013 Phone: 717-731-8662 Fax: 717-731-9830 Page: 1 Consignor: 3004 Estate of Mildred Feeney c/o Robert R. Church, Esq., Co-Executor Keefer Wood Allen& Rahal 210 Walnut Street Harrisburg, PA 17101 Phone:717-255-8059 Auction: Mid-Century Estate Auction Lot# Description Unit Price Ext.Price Comm/BuyBack Expenses 159 Large Persian Silver&Copper Wall Plaque 450.00 450.00 -112.50 0.00 DESCRIPTION:Large Persian wall plaque or tray Bid Card#151 of silver and copper engraved with repeating medallions and upturned scalloped rim. MEASUREMENTS:39"diameter. CONDITION: No defects noted. Pre-Sale Estimate: 150.00-300.00 — --- ------------- ---Total_Quantity: --1-00- - -- ------� — _ Total Invoice Sale Price: 450.00 Total Commission: ( 112.50) Total Due to Consignor: 337. 50 Total Payments: 0.00 Balance: $337. 50 Positive Balance, Monies Owed to Consignor COMMISSION SETTINGS Calculate Commission By: Each Commission Structure Type: Sliding Scale up to $100 35% $100.01 - $1,000 25% $1,000.01 - $10,000 20% Over $10,000 15% o O o �O p � w m N A p a o p p 1 C C a r+ t7 � ° � r" � •r � r C a c"o a � � • ti, W ON .may ON � 5 NO O W 00 1D G 1 a to 0 0 0 m m m C(D � w O O O w. . . M w j . � � O �• VC {ply,' C/� CD 1 QQ >C b w1 r (D CD CD N M 0 00 0 M CD (a 0 _° 4 F 3 i R w nOi nWi �Y C G. O V y (p y 1 .. U�1 CJ1 -0 I � W W Ln w 0 6 6s o », � d o 0 p 0 0 0 2 W o N z 0 b b 0 y2 , N� n 0— b o �* a 10 UI V7 Ul 0 0 0 4_ m v �p �p Nr .� M 1 p cn cn vim, p Page > 1 of 1 Vanguard' George A.Seamands Tr I313 , UA 09/12/1997 Voyager Services:800-284-7245 Thomas J.&Mildred L.Feeney Trust Total report value: $21,273.90 9214 Setter PI (Total report value includes any accrued dividends.) Springfield,VA 22153-1025 fUAO$M �997�Ghom .y &°Mi dred�.t' eeneyTrust,GeorgesA fSerr�anir,� TrustAccounis :` jx ry -x, kr ' 7t° .f ..`T�.--A •• .� s tAc O ntV8lue SU ma ix ,i.. t s as z s,.,.,�r.y,..,✓...a,„+x..,��r..� � �z -� ».,..>. � - ' `�` �"�,.,_rw �sSsx ,,-5 �$i"# i -��* 4s f,-G, �. t-s x �+ ...w .r:tss_•iu�` a.:....�..., ,,..s.x�.x,....,.�,;,,....s.ze��..,.xsJ' 3._S., ��.. :.:1X,...t�r...t a:a .ct.as..,�.WI...,.r;,.:t...' ..� °.x,,,.z�r3,M� � ...,aa,�' zs•z�6 Name Fund&Account Date,;: Price Per Accrued Number Opened ;:Shares,; Share** ; Value" Dividends PA LT Tax-Exempt Investor 0077-09966303211 07/18/2003 415.517 $11.67 $4,849.08 $0.00 Prime Money Mkt Fund 0030;099663,03211 ;07/01/2003 808 140 $1 00 $808 14 $0 0' STAR Fund 0056-09966303211 01/26/2004 713.416 $21.89 $15,616.68 - Totals $21,273 *Doesn't include accrued dividends. `*As of the prior business date,03/28/2013,since the report date is a nonbusiness day. 0881486540 05/30/2013 08:44:15 Estate Valuation Date of Death: 03/31/2013 Estate of: Mildred L. Feeney Valuation Date: 03/31/2013 Account: 60753 Processing Date: 06/03/2013 Report Type: Date of Death Number of Securities: 3 File ID: Feeney, Mildred Estate Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 1) 415.517 VANGUARD PA TAY; FREE FD (922041,104; VPAIX) LONG TAXEX. INV Mutual Fund (as quoted by NASDAQ) 03/28/2013 11.67000 M):t 11.670000 Div: 0.035410 Er.: 03/28/2013 Rec: 04/01/2013 Pay: 04/01/2013 + 0.035410 11.705410 4,863.79 2) 808.14 VANGUARD MONEY MKT RESVS INC (922906201; VMMX.X) N/A PRIME PORTFLIO Mutual Fund (as quoted by NASDAQ) No pricing information 3) 713.416 VANGUARD STAR FD (921909107; VGSTX) SH BEN INT Mutual Fund (as quoted by NASDAQ) 03/28/2013 21.89000 M):t 21.890000 15,616.68 Total Value: $20,480.47 Total Accrual: $0.00 Total: $20,480.47 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.3.1) IRSDepartment of the Treasury j luternal Revenue Service In reply refer to : 0424160535 OGDEN UT 84201-0046 Feb . 03 , 2004 LTR 252C 54-1659039 000000 00 000 02678 BODC: TE MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND 201 N WASHINGTON ST ALEXANDRIA VA 22314-2529019 Taxpayer Identification Number : 54-1659039 Dear Taxpayer : Thank you for the inquiry dated Jan. 11 , 2004 . We have changed the name on your account as requested . The number shown above is valid for use on all tax documents . If you have any questions , please call us toll free at 1-877-829-5500 between the hours of 8 : 00 a .m. and 6 : 30 p .m. , Eastern Time . If you prefer, you may write to us at the address shown at the top of the first page of this letter . Whenever you write, please include this letter and, in the spaces .below, give us your telephone number with the hours we can reach you. Also , you may want to keep a copy of this letter for your records . Telephone Number ( ) Hours Thank you for your cooperation . Sincerely yours , Nadine Wille Dept . Manager , Code & Edit/Entity 3 Enclosure(s) : Copy of this letter 0 INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY P. 0. BOX 2508 CINCINNATI, OH 45201 Employer Identification Number: Date: FEB _ 2 2004 54-1659039 DLN: 203150001 THE RETIRED OFFICERS ASSOCIATION Contact Person: SCHOLARSHIP FUND MS. D. SCHAAL ID# 52454 201 N WASHINGTON ST Contact Telephone Number: ALEXANDRIA, VA 22314-2529 (877) 829-5500 Public Charity Status: June, 1993 Dear Applicant: Our letter dated 3, stated you would be exempt from Federal income tax under section 501(c) (3) of the Internal Revenue Code, and you would be treated as a public charity during an advance ruling period. Based on our records and on the information you submitted, we are pleased to confirm that you are exempt under section 501(c) (3) of the Code, and you are classified as a public charity under the Code section listed in the heading of this letter. Publication 557, Tax-Exempt Status for Your Organization, provides detailed information about your rights and responsibilities as an exempt organization. You may request a copy by calling the toll-free number for forms, (800) 829-3676. Information is also available on our Internet Web Site at www.irs. ov. If you have general questions about exempt organizations, please call our toll-free number shown in the heading between 8:00 a.m. - 6:30 p.m. Eastern time. Please keep this letter in your permanent records. Sincerely yours, Lois G. Lerner Director, Exempt Organizations Rulings and Agreements Letter 1050 (DO/CG) Internal Revenue Service Department of the Treasury Director, Exempt Organizations P.O. Box 2508 Rulings and Agreements Cincinnati, OH 45201 Date: JUL 2 4 2003 Employer Identification Number: 54-1659039 The Retired Officers Association Contact Person - ID Number: Scholarship Fund Casey Sutfield - 31-07637 201 N Washington St. Contact Telephone Number: Alexandria, VA 22314 (877) 829-5500 Toll-Free Accounting Period Ending: December 31 Form 990 Required: Yes Dear Sir or Madam: Based on information which you have submitted, we have determined that you have terminated your private foundation status under the provisions of section 507 (b) (1) (B) of the Internal Revenue Code of 1986 and that, as of January 1, 1998, you are an organization of the type described in section(s) 509(a) (1) and 170 (b) (1) (A) (vi) of the Code. This modifies our letter of December 10, 1997 in which we stated that _ .__you would be treated as an organization that is not a private foundation until the expiration of your 60-month advance ruling period. Your exempt status under section 501 (a) of the Internal Revenue Code as an organization described in section 501 (c) (3) is still in effect. If your sources of support, or your purposes, character, or method of operation change, please let us know so we can consider the effect of the change on your exempt status and foundation status. In the case of an amendment to your organizational document or bylaws, please send us a copy of the amended document or bylaws. Also, you should inform us of all changes in your name and/or address. As of January 1, 1984, you are liable for taxes under the Federal Insurance Contribution Act (social security taxes) on remuneration of $100 or more which you pay to each of your employees during a calendar year. You are not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA) . Since you are not a private foundation within the meaning of section 509 (a) of the Code, you are not subject to the excise tax under Chapter 42 of the Code. However, you are not automatically exempt from other Federal excise taxes. If you have any questions about excise, employment, or other Federal taxes, please let us know. Grantors and contributors may rely on this determination unless the Internal Revenue Service publishes notice to the contrary. However, if you. lose your section 509 (a) (1) status, a grantor or contributor may not rely on this determination if he or she was in part responsible for, or was -2- The Retired Officers Association Scholarship Fund 54-1659039 aware of, the act or failure to act, or the substantial or material change on the part of the organization that resulted in your loss of such status, or if he or she acquired knowledge that the Internal Revenue Service had given notice that you would no longer be classified as a section 509 (a) (1) organization. Donors may deduct contributions to you as provided in section 170 of the Code. Bequests, legacies, devises, transfers, or gifts to you or for your use are deductible for Federal estate and gift tax purposes if they meet the applicable provisions of Code sections 2055, 2106, and 2522 . Contribution deductions are allowable to donors only to the extent that their contributions are gifts, with no consideration received. Ticket purchases and similar payments in conjunction with fundraising events may not necessarily qualify as deductible contributions, depending on the circumstances. See Revenue Ruling 67-246, published in Cumulative Bulletin 1967-2, on page 104, which sets forth guidelines regarding the deductibility, as charitable contributions, of payments made by taxpayers for admission to or other participation in fundraising activities for charity. In the heading of this letter we have indicated whether you must file -------..--Fo-rm-9.9-0,-.-_Return_o-f-Or-g.ani-zati.on_ Exempt__Fr_om-I.nc.ome Tax-.—I.f"Yes indicated, you are required to file Form 990 only if your gross receipts each year are normally more than $25, 000. However, if you receive a Form 990 package in the mail, please file the return even if you do not exceed the gross receipts test. If you are not required to file, simply attach the label provided, check the box in the heading to indicate that your annual gross receipts are normally $25,000 or less, and sign the return. If a return is required, it must be filed by the 15th day of the fifth month after the end of your annual accounting period. A penalty of $20 a day is charged when a return is filed late, unless there is reasonable cause for the delay. However, the maximum penalty charged cannot exceed $10, 000 or 5 percent of your gross receipts for the year, whichever is less. For organizations with gross receipts exceeding $1, 000, 000 in any year, the penalty is $100 per day per return, unless there is reasonable cause for the delay. The maximum penalty for an organization with gross receipts exceeding $1, 000, 000 shall not exceed $50, 000. This penalty may also be charged if a return is not complete, so please be sure your return is complete before you file it. You are not required to file federal income tax returns unless you are subject to the tax on unrelated business income under section 511 of the Code. If you are subject to this tax, you must file an income tax return on Form 990-T, Exempt Organization Business Income Tax Return. In this letter, we are not determining whether any of your present or proposed activities are unrelated trade or business as defined in section 513 of the Code. A 0 -3- The Retired Officers Association Scholarship Fund 54-1659039 You are required to make your annual return available for public inspection for three years after the return is due. You are also required to make available a copy of your exemption application, any supporting documents, and this exemption letter. Failure to make these documents available for public inspection may subject you to a penalty of $20 per day for each day there is a failure to comply (up to a maximum of $10, 000 in the case of an annual return) . This determination is based on evidence that your funds are dedicated to the purposes specified in section 501 (c) (3) of the Code. To assure your continued exemption, you should maintain records to show that funds are expended only for those purposes. If you distribute funds to other organizations, your records should show whether they are exempt under section 501 (c) (3) . In cases where the recipient organization is not exempt under section 501 (c) (3) , there should be evidence that the funds will remain dedicated to the required purposes and that they will be used for those purposes by the recipient. If distributions are made to individuals, case histories regarding the recipients should be kept showing names, addresses, purposes of awards, manner of selection, and relationship, if any, to members, officers, trustees or donors funds to_ y_ou,_so that_any_..an.d_all_di.st.ributions_ma.de—______. to individuals can be substantiated upon request by the Internal Revenue Service. (Revenue Ruling 56-304, 1956-2, p.306. ) Because this letter could help resolve any questions about your exempt status and foundation status, you should keep it in your permanent records. If you have any questions, please contact the person whose name and telephone number are shown in the heading of this letter. Sincerely, j7- .� Lois G. Lerner Director, Exempt Organizations Rulings and Agreements