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Home My WebLink About01-15-14 (2) J 1505610101 REV-1500 EX�°1_1°, . enns lvania OFFICIAL USE ONLY PA Department of Revenue PEpqq,ME Y County Code Year File Number Bureau of Individual Taxes FpE�E��E PO BOX 280601 INHERITANCE TAX RETURN - ` Harrisburg PA i�i28-o6oi RESIDENT DECEDENT �2 1 0 7 0 0 9 0 9 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY ^esn. a� ame �,��m�w g��. ��-�:. � , �e m s . � � � 'r�, �, ��u�� taz..�m�, � °.. � . .,I �.ye�g ..a,�r, ro�R;��:u�...,.,aaai�.k� ,` �-e��z,a�; �� . DecedenYs Last Name Suffix DecedenYs First Name MI ,� �_� � � � � m �� , � � � � � � : ,� � �� : � � � � �.nr� w �.�� a� �.��_:e� b'� ,�ua� P_�,�� _�.,�� ._�� ;, � ,�, - � �M a r ,,� �.� .�=�.� a � � �� (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI �:.. . . .a� w� .� � i r� ,.- ra.� �(�'-- —�"� a�!r - , ��"`�..-, � � � � "� �k � � � i� g � 6 � � � � � � � � � � � � 3 � ... �mrro-..��r�.��r a�F:ixr. �:�Kall� � . "�....�K� -=:�,«-sa��xa.-� � �. _.a:�;, J��=?�..,a -. ��x�ea� �.,�>�auu, �-'-" '�. ��,�s �:�s� Spouse's Social Security Number �� ;� � �� THIS RETURN MUST BE FILED IN DUPLICATE WITH THE � � = REGISTER OF WILLS � � � � „� �� . �,�� FILL IN APPROPRIATE OVALS BELOW p 1. Original Return � 2.Supplemental Return O 3. Remainder Return(date of death prior to 12-13-82) p 4. Limited Estate p 4a. Future Interest Compromise(date of p 5. Federal Estate Tax Return Required death after 12-12-82) ; 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust _ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) p 9. Litigation Proceeds Received O 10. Spousal Poverty Credit(date of death O 11. Election to tax under Sec.9113(A) between 12-31-91 and 1-1-95) (Attach Sch.O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: � �7 Name Daytime Telephone Numb r �'" � d� .,��,; a, P. ;,�� « � - ��k� �� s�"� � � p � �� M` a� rb 1 � n R M� c�C a 1 ��b � � � �Z � � � � , �. „�e�. : ,� .s �� . _ �.. _��.,��d�.: �- � .�'-� REGISTER OF WILL�S�O � �± C:_ p" Cf� '� p c First line of address � � � � � '� c, C's C� � �,,,�, - , � '12r1 �E9 Ea stv M a � n "°St rl7e � ° t ° . � � �' ,,.... � ► Second line of address� " —i 4.._s � __�.�,,�� , �, � �� ."O � ' .-J P . �0 �� 5 B� o x � 2 3 0 � � E � � � City or Post Office � � State ZIP Code DATE FI�ED � �' M�, e c ,'�� h r a «n i c � s �b ��: u� r �,g � P A � 1 �7 . 0 5 a 5'� � � � Correspondent�s e-ma�i address: marl i nmcca 1 eb@msn.C0111 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 orrect and c lete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG RE PER S O BLE FOR FILING RETURN DATE , Marlin R. McCaleb ' � ADDRESS 91q Fact Main Street� Mechanicshurg, PA 17f155 SIGN RE � DATE 2_ Mar la / /� ADDRESS 125 Harrisbur,q Pikg, Dillsbur _ PA 17019 _ P EASE USE ORIGINAL FORM ONLY Side 1 � 1505610101 1505610101 J � 1505610105 REV-1500 EX DecedenYs Social Security Number DecedenYs Name: Md1^Y D. MCCd 1 eb ' RECAPITULATION 1. RealEstate(Schedule A). .. .. .. . .. .. . ... ....... .... .. .. ..... .. .. ..... 1. ° w , �j` ,'� �-„� . 2. Stocks and Bonds(Schedule B) .. .. .. ...... ..... .... ...... . .. .. ..... .. 2. � � � � � ��_ _ �� 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) .. .. . 3. � ' �` `-' �t ye t �� ,t x r��;.�'✓�� c � 3 � 4. Mortgages and Notes Receivable(Schedule D). ........... .... ..... .. .. .. 4 ; � � a � ,.;-x�` �� w b,5 �� fr�� ; y � < < �� 5. Cash, Bank Deposits and Miscelianeous Personal Property(Schedule E)..... .. 5. , 1�3 0�0 � �S` �� - -par .z�r k '"�-s�'��,��e°s xe.�x= � , � r�, .. � _.._ : � r 6. Jointly Owned Property(Schedule F) � Separate Billing Requested . .. .. .. 6. � �.! 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property ��" "�k�� '"'��`°��' '�'`� `��'��""��` (Schedule G) p Separate Biliing Requested.. .. .. .. 7. • ,� � ' � � ' � '� ` � �' .i� ..�r� ��«r°� `. 8. Total Gross Assets(total Lines 1 through 7). .. ... . .. .. .... . .... .. .. .. .. . 8 � �x j=3 Q`Q �Q � Q Q�s - ..,e .� � �� . m ,. 9. Funeral Expenses and Administrative Costs(Schedule H). ..... ...... .. .. .. . 9 � 1 5 � � � �4 e a�i ,� ��.N s- � � �m n �.�'�.e"��s�^ �� M m 10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule I) . .. .. .. ....... 10 � y :� � � � �: �.`�t .,.�m .� ..V+ .a'�,'B.`� N'�km�z ��4�*"'�. 11. Total Deductions(total Lines 9 and 10).. .. .. . . . ... .. .. . . . .. . . .. . . .. .. .. 11 � k � 1 5 ° � Q �� r ��°�a "- � � � ` u��` �� *� � �� .�?" � � � 4 � � � � � 12. Net Value of Estate(Line 8 minus Line 11) .. .. .. . . .. . . .. .. .. .. .. . .. . . .. . 12 x � 1 �2 9�8 ti5 � �� 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which ��z�'° �'�'� ��'�� '��" � '��`" :. � � F ,� an election to tax has not been made(Schedule J) .. .. .. .. .. . . . .. .. .. .. .. . 13 ` � - � : i .: " k=� � ��r"�,�Z`t,m� -`� `; , r • � _, 14. Net Value Subject to Tax(Line 12 minus Line 13) .. . . .. .. . .. .. .. .. . .. . .. . 14 4 � 1=2 � 9,„$ 5 - �` � �� :��. �,�:� TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or t�8f1Sf2�S Ufldef S@C.9116 • ` �- ��`��',, `"'�,s i' '`.�a�;� �.:� _; .,�u.a r ti a �, �a)�1.2)X.0_ � ` 1� ? � 15 � g � � � � � � �� 16. Amount of Line 14 taxable = � '° � ��t` ;�� : k `°}��° �� "��4`�� r e at�inea�rate x.o�.5 � : 1 2 ' 9 8�5 � � 0� �6 r � � �A �� . 5"8�� 3 3 � �. =� � 17. Amount of Line 14 taxable � "�" �� _�� 17 �. �a� � � � at sibling rate X.12 � `� � � � � � � '� '� � � 18. Amount of Line 14 taxable � ` �"'�� `" �� `� �� "�' �'�� ' � �� , � � � � � � � at collateral rate X.15 ; �� 1$ � � � ; � � � � G ,o �.;:im�' �€_�" , �w a �� '� �:-^-:._...�.a �:�_�-'�`*�� ,.��4 �s. T,ax oue ... ...... .. .. ...... ..... ..... ..... .... ..... ...... . ...... �s � � � � � � � � 5�8 �� 3�3 ��. ,,E,�� e.�a-%�,ra;�.��r� u�.��:��.:�� 20. FJLL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT � Side 2 � 1505610105 1505610105 � < ' REV-1500 EX Page 3 File Number Decedent's Complete Address: �1-07-0909 DECEDENT'S NAME Mary D• McCaleb _ — STREET ADDRESS 213 West Ma lewood Avenue _ CITY STATE ZIP Mechanicsbur PA 17055 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 584.33 2. Credits/Payments A.Prior Payments — — B.Discount — Total Credits(A+g) (2) 0.00 3. Interest (3) 126.44 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) 710.7 7 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred:.......................................................................................... ❑ � b. retain the right to designate who shall use the property transferred or its income:............................................ ❑ � c. retain a reversionary interest;or.......................................................................................................................... ❑ � d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ � 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 transfe�s 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 retum 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 decedenYs lineal beneficiaries is 4.5 percent, except as noted in 72 P.S.§9116(1.2)[72 P.S.§9116(a)(1)j. . 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-i5o8 EX+(o8-iz) � pennsylvania SCHEDULE E DEPARTMENTOFREVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Mary D. McCaleb SSN: 169-14-5599 10/O1/2007 21-07-090A Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Helen E.Green Trust Dated March 19, 1991 13,000.00 Decedent and her siblings,Lois M.Green and Ernest I.Green,were equal residuary beneficiaries of this Trust established by their sister,Helen E.Green, a California resident who died 07/02/2004. As of 10I01/2007,the Trust assets consisted of a cash account of$12,150.18 and a 2.5%limited partnership interest in a California real estate partnership,Ranch Development Associates,d/bla Morgan Ranch, engaged in developing residential real estate properties. Because its projects were in various stages of construction or tlevelopment,the partnership was unable to provide its value as of 10/01/2007. The partnership made distributions to the Trust in 2008($12,887.71),2009($6,873.45),2011 ($6,873.45)and a final distribution upon termination in 2013($9,108.38). The Trust terminated on 12/19/2013 with a final distribution to each of the beneficiaries of$13,000.00,the only distribution to beneficiaries since 10/11/2006. We are using this distribution as the D.O.D.value of DecedenYs interest in the Trust. TOTAL(Aiso enter on Line 5, Recapitulation) $ 13,000.00 If more space is needed,use additional sheets of paper of the same size. REV-7.511 EX+ {08-13) � pennsylvania SCHEDULE H DEPARTMENTOFREVENUE FUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Mary D. McCaleb SSN:169-14-5599 10/01/2007 21-07-0909 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. e. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions; Name(s)of Personal Representative(s) Street Address City _ State ZIP Year(s)Commission Paid: Z• 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: �• Register of Wills,filing Supplemental Appraisement 15.00 TOTAL(Also enter on Line 9, Recapitulation) $ 15.00 If more space is needed,use additional sheets of paper of the same size. �EV-isis ex+toi-io) P�i� pennsylvania SCHEDULE J ��DEPARTMENT OF REVENUE INHERITANCE TAX RETURN B E N E FICIARI ES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Mary D. McCaleb SSN:169-14-5599 10/01/2007 21-07-0909 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under Sec.9116(a)(1.2),] 1• Mary E.Kula Daughter 6,492.50 125 Harrisburg Pike Dillsburg,PA 17019 2 Marlin R.McCaleb Son 6,492.50 6226 Westover Drive Mechanicsburg, PA 17050 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II—ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET, $ If more space is needed,use additional sheets of paper of the same size. . � �---_ LAST WILL AND TESTAMENT � ; I, MARY D. McCALEB, also known as MARY G. McCALEB, of the Borough of � ; Mechanicsburg, County of Cumberland and Commonwealth of Pennsylvania, being ° of sound and disposing mind, memory and understanding, do make, publish and � .� declare this as and for my Last Will and Testament, hereby revoking and making :; � void all former wills and codicils by me at any time heretofore made. 3 i v ± FIRST. I order and direct that all my just debts and funeral expenses be paid � ,� by my Co-Executors, hereinafter named, as soon as conveniently may be done after ; � i my decease. ; : SECOND. I hereby make the following specific bequests: ; i I A. I give and bequeath the sum of Five Thousand and No/100 ; � ` ($5,000.00) Dollars unto the TRINDLE SPRING LUTHERAN CHURCH, of � \ ; � Mechanicsburg, Pennsylvania, for use in the general fund. i I B. I give and bequeath the sum of Ten Thousand and No/100 � i I ($10,000.00) Dollars unto my granddaughter, CAROL LYNN KULA, absolutely, if � � i she survives me. ! � ; C. I give and bequeath the sum of Ten Thousand and No/100 � � ($10,000.00) Dollars unto my granddaughter, KATHERINE MARIE KLJLA, � i absolutely, if she survives me. � I D. I g-ive and bequeath the sum of Ten Thousand and No/100 ' , i � ($10,000.00) Dollars unto my granddaughter, MELISSA SUSAN McCALEB, ' I I.AW OFFICES . � �RLIN R. McCALEB absolutely, if she survives me. � I _ ; S i i � i i I Provided, however, that if my said granddaughter has not attained the age of twenty-one (21) years at the time of distribution of my estate, then and in that event I order and direct that the bequest herein provided for her shall be paid over and distributed unto her parents, MARLIN R. McCALEB and SUSAN SHANAMAN McCALEB (or to the survivor of them if either is not then � living), as my Trustees, IN TRUST, NEVERTHELESS, to hold, manage, invest and d � reinvest the same and the income therefrom, and after paying all expenses incident � � to the management of the Trust, to use and apply from time to time such portions � . of the principal and the net income of the Trust as may be necessary, in the sole and absolute discretion of my Trustees, for the comfortable support, maintenance, care and education, including college or other post-high school education or � training, of my said granddaughter. My Trustees shall hold all income and � principal from this Trust free from all claims, attachments, judgments, executions and liens of every kind and nature by creditors of my granddaughter and my granddaughter shall have no power to anticipate, assign, alienate, pledge, charge or encumber the income or principal of this Trust. When my granddaughter attains the age of twenty-one (21) years, this Trust shall terminate and my Trustees shall pay over and distribute the remaining balance of principal and accumulated income, if any, to her. If my granddaughter shall die before attaining the age of twenty-one (21) years, then upon her death this Trust shall ternunate and my Trustees shall pay over and distribute the remaining balance of principal and accumulated income, if any, unto LAW OFFICES MARLIN R. McCALEB '2- � � _ ___ t:_ _ _ _.. . __. ... _ her intestate heirs as determined by the intestate laws of the Commonwealth of Pennsylvania then in effect THIRD. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, in equal shares unto my children, namely: MARLIN R. McCALEB and MARY E. KULA, share � and share alike, absolutely and in fee simple. jFOURTH. In addition to any other powers conferred by law, my Trustees ,� � named in Item SECOND, above, are hereby expressly authorized and empowered at � all times, in their sole and absolute discretion: A. To purchase, invest in or otherwise acquire and to retain, whether originally a part of the Trust estate or subsequently acquired, any and all �� stocks, bonds, notes or other securities, or any variety of real or personal property, � including stocks or interests in investment trusts and common funds maintained by � any bank, or interest-bearing accounts or certificates issued by any bank, as they may deem advisable without being limited by any statute or rule of law prescribing or relating to legal investments by trustees; and to hold or retain cash or readily marketable securities of little or no yield for such periods as they may deem advisable. Investments need not be diversified and may be made or retained with a view to a possible increase in value. � B. To sell at public or private sale, to exchange or lease, for any period of time, any real or personal property, and to give options for sales, exchanges or leases, for such prices and upon such terms or conditions as they may LAW OFFICES MARLIN R. McCALEB -3- _ _ __. _ deem proper. C. To allocate receipts and expenses to principal or income, or partly to each, as they may from time to time deem proper in their sole discretion. FIFTH. All federal, state and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether or not passing under this Will, including any interest or penalty imposed in connection with such tax, shall be considered a part of the expense of the administration of my residuary estate and shall be paid out of the residue of my estate without apportionment or right of reimbursement. LASTLY. I nominate, constitute and appoint my children, MARLIN R. McCALEB and MARY E. KULA, Co-Executors of this, my Last Will and Testament, each to serve without bond in this or any other jurisdiction. IN WITNESS WHEREOF, I, MARY D. McCALEB, also known as MARY G. McCALEB, have hereunto set my hand and seal to this, my Last Will and Testament which consists of five (5) typewritten pages to each of which I have affixed my signature this ;;C�, day of �� , A.D., One Thousand Nine Hundred Ninety-Three (1993). //'�%�c�'-� �• s`��`...� � f.�(SEAL) The preceding instrument, consisting of this and four (4) other typewritten pages, each identified by the signature of the Testatrix, was on the date thereof LAW OFFICES viARLIN R. McCALEB -4- signed, sealed, published and declared by MARY D. McCALEB, also known as MARY G. McCALEB, the Testatrix therein named, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence, and in the presence of each other, have subscribed our names as witnesses hereto. �, ��s'�-,� ��"��.� � �. � �� ` � � �-.-- ..� � . _ � � LAW OFFICES vtARLIN R. McCALEB -5- . THE HELEN E. GREEN LIVING TRUST This living trust agreement is made and entered into this f � day of �� , 19 � 1 , by and between HELEN E. GREEN, hereinafter referred to as "Trustor" , and HELEN E. GREEN, hereinafter referred to as "Trustee. " I. TRANSFER CREATING TRUST. The Trustor does hereby deliver and transfer to the Trustee all the property described in Exhibit "A" , attached hereto and made a part hereof, which shall constitute and shall be referred to herein as the "trust estate, " and shall be held, administered and distributed by the Trustee, as hereinafter set forth. II. ACCEPTANCE OF TRUST BY TRUSTEE. The Trustee accepts such title to the trust estate as is conveyed or trans- ferred to the Trustee hereunder, without liability or responsi- bility for the condition or validity of such title, with the understanding that the trust estate has been or will be conveyed or transferred to the Trustee, with power of sale, for the uses and purposes and upon the trust herein provided. III. ADDITIONAL PROPERTY. So long as this trust agreement remains unrevoked, any person may add to the trust additional property acceptable to the Trustee, by making the proceeds of insurance policies payable to the Trustee, by making LAW OPFICES MASON J . SACKS, INC. A PROFESSIONAL LAW CORPORATION 16615 LARK AVENUE SU�TE 101 LOS GATOS. CALIFORNIA 95030 Schedule E.1 -� death benefits under any pension or profit-sharing plan payable , to the Trustee, or by transferring property to the Trustee by deed, assignment, gift, or by bequest or devise under a will. IV. RIGHTS RESERVED BY THE TRUSTOR. During the lifetime of the Trustor, the Trustor specifically reserves and the Trustee specifically grants to the Trustor the following rights and privileges: A. DISTRIBUTION OF INCOME AND PRINCIPAL. The Trustee shall pay to or apply for the benefit of the Trustor the entire net income of the trust estate quarter-annually, or in more frequent installments. At the written request of the Trustor, the Trustee shall pay to said Trustor so much of the principal of the trust estate as said Trustor shall request. B. POWER TO AMEND AND REVOKE. This trust may be revoked as to all property held hereunder by the Trustor. The power of revocation shall be exercised by written notice ^ delivered to the Trustee. The Trustor shall have the absolute power to alter or amend this instrument, in whole or in part at any time, or from time to time by an instrument in writing delivered to the Trustee, provided, however, that the duties, powers, and responsibilities of the Trustee shall not be substantially altered or amended without the Trustee' s written consent. C. INCOMPETENCY OF TRUSTOR. If the Trustor shall become incompetent, either as determined by the Trustee or as -2- Schedule E.l certified in writing by two licensed physicians or as determined by a court of competent jurisdiction, the Trustee shall pay to or apply for the benefit of the Trustor such amounts of net income and principal of the trust estate as the Trustee determines to be necessary for the health, support, and maintenance of the Trustor in the Trustor.' s accustomed manner of living. A duly appointed guardian or conservator of an incompetent Trustor is authorized to exercise all rights and powers reserved to the Trustor under this instrument. As used herein, "incompetent" includes insanity as well as incompetency arising by reason of old age, disease, weakness of mind, physical disability, or other cause rendering a person unable, unassisted, properly to manage and take care of his or her property. V. DEATH OF TRUSTOR. Upon the death of the Trustor, the Trustee may, in the Trustee' s discretion, pay out of the trust estate the Trustor' s last illness and funeral expenses, expenses of administration of the Trustor ' s estate, debts of the Trustor or other obligations incurred for the support of the Trustor, and any estate or inheritance taxes (including penalties and interest thereon) arising by reason of the Trustor' s death. The Trustee may require a claim in form satisfactory to the Trustee be submitted to the Trustee as a condition to any such discretionary payments. However, except as hereinafter limited, the Trustee is expressly directed to pay out of the trust estate, when due, that portion of any estate and inheritance taxes, if -3- Schedule E.1 < any, directly chargeable on the death of the Trustor to assets which constitute part of the trust estate unless the Trustor made adequate provisions for payment of such death taxes by Will or otherwise. Regardless of the foregoing provisions, no such debts, expenses, death taxes, administration costs, or other expenditures for the benefit of the estate shall be paid by Trustee from funds or assets included in the trust estate which are excludable from the gross estate of the Trustor for federal estate tax purposes under any provision of the Internal Revenue Code, or which are proceeds of life insurance policies on the life of the Trustor in which the Trustor possessed no incidents of ownership at the time of the Trustor' s death. The Trustee shall distribute the balance of the trust estate as follows: A. The Trustee shall distribute the sum of twenty- five thousand dollars ( $25, 000. 00 ) cash to the Trustor' s nephew, MARLIN R. McCALEB, currently of Mechanicsburg, PA, if he survives the Trustor, and if he does not, this gift shall lapse and said sum shall instead be added to and distributed as part of the residue of the trust estate in the manner described under Paragraph F, below. B. The Trustee shall distribute the sum of twenty- five thousand dollars ( $25,000. 00) cash to the Trustor' s nephew, DAVID R. EMPET, currently of Kingsley, PA, if he survives the Trustor, and if he does not, this gift shall lapse and said sum shall instead be added to and distributed as part of the residue -4- Schedule E.1 r of the trust estate in the manner described under Paragraph F, below. C. The Trustee shall distribute the sum of twenty- five thousand dollars ($25,000. 00 ) cash to the Trustor' s brother, ERNEST I . GREEN, currently of Mifflintown, PA, if he survives the Trustor, and if he does not, this gift shall lapse and said sum shall instead be added to and distributed as part of the residue of the trust estate in the manner described under Paragraph F, below. D. The Trustee shall distribute the sum of ten thousand dollars ($10,000.00) cash to TRINITY PRESBYTERIAN CHURCH, 3151 Union Avenue, San Jose, CA. E. The Trustee shall distribute the sum of five thousand dollars ($5,000.00) cash to FIRST BAPTIST CHURCH, Factoryville, PA. F. The Trustee shall distribute all of the residue of the trust estate (including any lapsed gift) in equal shares to those of the following three persons who survive the Trustor: LOIS M. GREEN, ERNEST I . GREEN, and MARY D. McCALEB; provided, however, if any of said three persons predeceases the Trustor leaving issue who survive the Trustor, those issue shall take, by right of representation, the share said predeceased person would have taken had said predeceased person survived the Trustor. For purposes of identification, LOIS M. GREEN, currently of Factoryville, PA, and MARY D. McCALEB, currently of Mechanicsburg, PA, are sisters of HELEN E. GREEN. ERNEST I. -5- Schedule E.1 �� , GREEN, currently of Mifflintown, PA, is a brother of HELEN E. GREEN. VI. DESIGNATION OF SUCCESSOR TRUSTEE. If at any time HELEN E. GREEN shall for any reason fail to qualify or cease to act as Trustee, then her nephew, MARLIN R. McCALEB, currently of Mechanicsburg, PA, shall act as Trustee. If for any reason MARLIN R. McCALEB shall fail to qualify or cease to act, then ERNEST I. GREEN (brother of HELEN E. GREEN) , currently of Mifflintown, PA, shall act as Trustee. No bond shall be required of any Trustee named herein. VII . NO CONTEST CLAUSE. If any beneficiary of this trust shall contest in any court any of the provisions of this instrument, or the validity of this living trust, then the beneficial interest herein of any such person shall thereupon terminate, and the portions of the income and principal of the trust estate otherwise provided to be paid to such beneficiary shall instead be paid and distributed as though such person had died without issue before becoming entitled to receive income or any portion of the trust estate. VIII. GENERAL PROVISIONS RELATING TO TRUST ADMINISTRATION. Attached hereto as Exhibit "B" and made an integral part hereof by reference are various provisions relating to trust administration. -6- Schedule E.l r n IX. MARGIN ACCOUNT AUTHORITY. The Trustee is authorized to buy, sell, and trade in securities of any nature (including option contracts and "short" sales) for cash or on margin, and for such purposes may maintain and operate cash or margin accounts with brokers, and may deliver and pledge any securities held or purchased by him with such brokers both as security for loans and advances made to the Trustee and to insure the Trustee' s ability to deliver stock against short options. The Trustee is also authorized to open one or more discretionary managed accounts in stocks, bonds, mutual funds, options, currencies, precious metals, real estate, trust deeds, and securities of any nature. X. NO BENEFICIARIES SURVIVING. If at any time before full distribution of the trust estate all beneficiaries named herein are deceased and no other disposition of property is directed by this instrument, the balance of the trust estate then remaining shall be distributed to the heirs of the Trustor, their identities and their respective shares to be determined according to the laws of the State of California in effect at the date of the Trustor' s death relating to the succession of separate property not acquired from a predeceased spouse. -7- Schedule E.1 �� This living trust agreement may be executed in any number of counterparts and each shall constitute an original of one and the same instrument. IN WITNESS WHEREOF, the parties have executed this living trust agreement on the date first above written. �� HELEN E. GREEN Trustor EN E. GREEN Trustee STATE OF CALIFORNIA ) ) ss. COUNTY OF SANTA CLARA ) On this /�_ day of �'0 2�� , 19 ��, before the undersigned, a Notary Public for the State of California, personally appeared HELEN E. GREEN, ( � ) personally known to me ( ) proved to me on the basis of satisfactory evidence to be the person whose name is subscribed to the within instrument and acknowledged to me that she executed the same. IN WITNESS WHEREOF, I have hereunto set my hand and affixed my official seal in the County of Santa Clara the day and year in this certificate first above written. NOTARY PUBL C, STATE OF CALIFORNIA Of�NICIAL SEf1L, C�o�`m MP,SON J.SACKS c M1 � NOTARY PUBLIC•CAUFORNIA \�`�,:A:"� SA�TAC� ,`,,,��t .ARACOUNTY ` My Comm F;:pires FAarcF.28,1991 _8� Schedule E.1