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03-10-14 (3)
1505610143 REV-1500 EX(02-11) OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO BOX.280601 INHERITANCE TAX RETURN 21 13 0695 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 06 10 2013 11 28 1922 Decedent's Last Name Suffix Decedent's First Name MI CORNMAN RUTH I (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 F—] 2. Supplemental Return 3. Remainder Return(Date of Death Prior to 12-13-82) 4, Limited Estate 4a_Future Interest Compromise 5. Federal Estate Tax Return Required (date of death after 12-12-82) a g Decedent Died Testate K/1 7. Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) VNJ (Attach Copy of Trust) 9. Litigation Proceeds Received 10.Sppousal Poverty Credit(Date of Death 11,Election to tax under Sec.9113(A) bAtween 12-31-91 and -1-95) (Attach Schedule 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number LINDA J OLSEN ESQ 717 540 4332 REGISTER OF@ILLS USE O�Y z--.(D L- First Line of Address X,C_ CD 2000 LINGLESTOWN ROAD "-= + zj Second Line of Address SUITE 202 © = = ? DAg FILED City or Post Office State ZIP Code HARRISBURG PA 17110 C-17 -� Correspondent's e-mail address: lolsen(ai)hazenelderlaw.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 and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. A F PERS N RESP IBLE F R FILING RETURN ATE f Holly L. Nitchman ADDRESS 78 Dewalt St., Mechanicsburg, PA 17050 SIG�TOF OTH THAN REPRESENTATIVE PATE Linda J. Olsen Esq. -� j/4G/0 Null D SS 2000 Linglestown Road, Harrisburg, PA 17110 Side 1 1505610143 1505610143 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: COrnmaf1, Ruth I. RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................. 2. 50 , 515 . 73 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3. 4. Mortgages&Notes Receivable(Schedule D)........................................................ 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 9, 888 . 01 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 65 , 677 . 36 7. Inter-Vivos Transfers&Miscellaneous -Probate Property n (Schedule G) Separate Billing Requested............ 7. 569, 577 . 7 8 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 695 , 658 . 88 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 25 , 016 . 17 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 105 . 49 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 25 , 121 . 66 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 670 , 537 . 22 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J)............................................... 13. 14. Net Value Subject to Tax(Line 12 minus Line 13)............................................... 14. 670 , 537 . 22 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 15. 0 . 00 (a)(1.2)X.00 16. Amount of Line 14 taxable at lineal rate X .045 670 , 537 . 22 16. 30 , 174 . 17 17. Amount of Line 14 taxable at sibling rate X.12 0 . 00 17. 0 . 00 18. Amount of Line 14 taxable 0 . 00 18. 0 . 00 at collateral rate X.15 19. TAX.DUE................................................................................................................ 19. 30 , 174 . 17 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑ Side 2 1505610243 1505610243 REV-1500 EX Page 3 File Number 21-13-0695 Decedent's Complete Address: DECEDENT'S NAME Cornman, Ruth I. STREET ADDRESS Church of God Home 801 North Hanover St. CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due(Page 2, Line 19) (1) 30,174.17 2. Credits/Payments A. Prior Payments 27,500.00 B. Discount 1,447.37 Total Credits(A +B) (2) 28,947.37 3. Interest (3) 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2,Line 20 to request a refund 5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 1,226.80 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;or.................................................................. ............................................ x d. receive the promise for life of either payments,benefits or care?............................................................ H x 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.................................................................................................................... ❑ 0 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑x ❑ 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?.................................................................................................................. ❑x ❑ 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 January 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)j. 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)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)j. 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-1503 EX+(6-98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Cornman, Ruth I. 21-13-0695 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 ING Brokerage 3Z5121355--Date of Death letter notes 50,515.73 balance was$30,515.73, however,$20,000 was transferred to PNC checking#50-7010-3673 on 6/10/13,decedent's date of death. The deposit did not show on the PNC acct. until 6/11/13 and was not included in the PNC date of death balance. Therefore,to account for the$20,000 we have added it back in to this account and the balance should be $50,515.73. See PNC and ING statements,attached. TOTAL(Also enter on Line 2, Recapitulation) 50,515.73 (If more space is needed,additional pages of the same size) Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B(Rev.6-98) Rev-1508 EX+(11-10) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Cornman, Ruth I. 21-13-0695 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 PNC Bank-cking acct.#5070103673 4,252.80 2 Refund-Church of God Home 3,942.14 3 Refund-Highmark premium 603.46 4 Refund -Highmark Prescription Premium 40.93 5 Refund -Myers-Buhrig Funeral Home 1,048.68 TOTAL(Also enter on Line 5, Recapitulation) 9,888.01 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10) Rev-1509 EX+(01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Cornman, Ruth I. 21-13-0695 If an asset was made joint within one year of the decedent's date of death,it must be reported on schedule G. SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT A. Holly L Nitchman 78 Dewalt St. Daughter Mechanicsburg, PA 17050 B. C. JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD'S VALUE OF NUMBER FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER,ATTACH DEED FOR VALUE OF ASSE DECEDENT'S INTEREST TENANT JOINT JOINTLY-HELD REAL ESTATE. INTEREST 1 A 07115/2008 Members 1st FCU CD 334461-41 -joint with 35,012.68 50.000% 17,506.34 decedent's daughter, Holly Nitchman 2 A 01/31/2011 Members 1st FCU -CD acct.#334461-42- 88,031.00 50.000% 44,015.50 joint with decedent's daughter, Holly Nitchman 3 A 07/1412008 Members 1st FCU-savings acct.#334461-00 535.67 50.000% 267.84 -joint with decedent's daughter, Holly Nitchman 4 A 10/28/2008 PNC Bank-Savings Acct.#5005295808 - 7,775.36 50.000% 3,887.68 joint with decedent's daughter, Holly Nitchman TOTAL(Also enter on Line 6, Recapitulation) 65,677.36 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule F(Rev.01-10) Rev-1510 EX+(08-09) SCHEDULE G pennsylvania INTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Cornman, Ruth I. 21-13-0695 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 INCLUDE NUMBER THE DATE OF TRANSFER. SATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 Wells Fargo IRA#257410279171235 2,621.98 2,621.98 2 Fulton Bank CD#253-0003102 -ITF Holly Nitchman 2,513.05 2,513.05 and Linda Shaffer(decedent's daughters) 3 Ruth I Cornman Irrevocable Income Only Trust--ING 306,479.97 306,479.97 Brokerage Acct.#3Z5121710 4 Ruth I Cornman Irrevocable Income Only Trust-- 3,213.74 3,213.74 MidPenn Bank Checking 108014274 5 Ruth I Cornman Irrevocable Income Only Trust-- 36,682.94 36,682.94 Wells Fargo Savings 2000047066908 6 Ruth I Cornman Irrevocable Income Only Trust-- 37.96 37.96 Wells Fargo Checking 2000047066911 7 Ruth I Cornman Irrevocable Income Only Trust-- 155,172.14 155,172.14 MidPenn Bank CD 309003072 8 Ruth I Cornman Irrevocable Income Only Trust--1 62,856.00 62,856.00 Acre Lot on Trindle Road, Cumberland County, PA TOTAL(Also enter on Line 7, Recapitulation) 569,577.78 (If more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G(Rev. 08-09) REV-1511 EX+(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND RESIDENT EDEN TURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Cornman, Ruth I. 21-13-0695 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 3,357.23 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Holly L. Nitchman Street Address 78 Dewalt St. City Mechanicsburg State PA zip 17050 Year(s)Commission Paid 2014 10,000.00 2. Attorney's Fees Hazen Elder Law 10,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills 363.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 795.44 See continuation schedule(s) attached TOTAL(Also enter on line 9, Recapitulation) 25,016.17 Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev. 10-09) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Cornman, Ruth I. 21-13-0695 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Myers-Buhrig Funeral Home-final payment made for funeral after insurance applied to 3,000.00 costs. 2 Olive Garden-funeral luncheon 357.23 H-A 3,357.23 Other Administrative Costs 3 Cumberland Law Journal -advertising 75.00 4 Journal Multimedia-advertising 167.00 5 Real estate tax paid on Trust property-Trindle Rd. 553.44 H-67 795.44 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) Rev-1512 EX+(12-08) SCHEDULE I pennsylvania DEBTS OF DECEDENT, DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Cornman, Ruth 1. 21-13-0695 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Alert Pharmacy Services-May/June Pharmacy Bill 105.49 TOTAL(Also enter on Line 10, Recapitulation) 105.49 (If more space is needed,additional pages of the same size) Copyright(c)2008 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-08) REV-1513 EX+(01.10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Cornman, Ruth I. 21-13-0695 NAME AND ADDRESS OF RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY (Words) ($$$) Do Not List Trustee s I� TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)) Alisa J. Elicker Granddaughter Fourteen percent 145 Quail Drive of residue Dillsburg, PA 17019 Danylle S. Fry a/k/a Danylle S. Minkser Granddaughter Fourteen percent 308 Windcrest Road of residue Harrisburg, PA 17112 Shelby L. Nitchman,a Minor Granddaughter Fourteen percent C/O Holly L. Nitchman of residue and an 78 Dewalt Drive undeveloped Mechanicsburg, PA 17050 tract of land Holly L. Nitchman Daughter Twenty-nine 78 Dewalt Drive percent of Mechanicsburg, PA 17050 residue Linda S.Shaffer Daughter Twenty-nine 505 Sandy Hollow Road percent of New Bloomfield, PA 17068 residue Total Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appr o riate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10) REGISTER OF WILLS CERTIFICATE OF CUMBERLAND COUNTY GRANT OF LETTERS PENNSYLVANIA No. 2013- 00695 PA No. 21- 13- 0695 Estate Of: RUTH I CORNMAN (First,Middle,Last) Late Of: CARLISLE BOROUGH CUMBERLAND COUNTY 0 Deceased Social Security No: WHEREAS, on the 24th day of June 2013 an instrument dated November 17th 2009 was admitted to probate as the last will of RUTH I CORNMAN (First,Middle,Last) late of CARLISLE BOROUGH, CUMBERLAND County, who died on the 10th day of June 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: HOLL Y L NITCHMAN who has duly qualified as EXECUTOR(R/X) and has agreed to administer the estate according to law, all of which fully appears of record in my offi ce a t .CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VA NIA, IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 24th day of June 2013. 1 Register of Wills Deputy **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) LAST WILL AND TESTAMENT OF C7 RUTH I. CORNMAN m I,RUTH I.CORNMAN,now domiciled in Cumberland County pPew' sylvi a,decli�e this to be my Last Will. I revoke all other Wills and Codicils that I may have apviousf"y maelr. C', 0 Article I My just debts and expenses of my last illness, funeral, and administration of my estate shall be paid by my Executor from the principal of my residuary estate as soon as practicable after my death. Article II All inheritance,estate,and succession taxes(including interest and penalties thereon,but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. Article III I give, devise and bequeath my tangible personal property in accordance with any memorandum I have handwritten or signed, located with my will or with my valuable papers and found within 30 days of the probate of my will. Gifts may only be to persons who survive me or to organizations which exist at my death, and if there is a conflict, the memorandum having the latest date shall govern. To the extent no such memorandum is found, or all of my tangible personal property is not disposed of pursuant thereto, my tangible personal property shall be added to my residuary estate and pass under Article V hereof. Article IV I give,devise and bequeath any interest I may own at the time of my death in an undeveloped tract located in Silver Spring Township,Cumberland County,Pennsylvania,more fully described on Exhibit"A"attached hereto, to my granddaughter, SHELBY L.NITCHMAN, if she survives my death by thirty (30) days. If she fails to so survive my death, I give, devise and bequeath this property to my daughter, HOLLY L. NITCHMAN. This property shall be held for the benefit of SHELBY L. NITCHMAN by HOLLY L. NITCHMAN until such time as SHELBY L. NITCHMAN reaches twenty-two (22) years of age. When SHELBY L. NITCHMAN reaches twenty-two (22) years of age, the property shall be distributed outright to her. Article V All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath as follows: A. TWENTY-NINE (29%) PERCENT of my residuary estate to my daughter, HOLLY L. NITCHMAN, of Cumberland County, Pennsylvania,pc:r stirpes; B. TWENTY-NINE(29%)PERCENT of my residuary estate to my daughter,LINDA S. SHAFFER, of PerTy County, Pennsylvania,per stirpes; and C. FORTY-TWO (42%) PERCENT of my residuary estate to be divided and -2- distributed equally between my grandchildren: ALISA J. ELICKER, DANYLLE S. FRY and SHELBY L. NITCHMAN,per stirpes. Article VI If a beneficiary under this Will has not attained the age of twenty-eight(28) years, the share of the beneficiary shall be placed in a separate trust, for the benefit of that beneficiary according to the following terms: A. To expend and apply so much of the net income and so much of the principal of the Trust as the Trustee shall consider advisable for the health, education, support and maintenance of the beneficiary until the beneficiary attains the age of twenty-eight (28) years. B. Upon attaining the age of twenty-two (22), one-third (1/3) of the principal and accumulated income of the beneficiary's share shall be distributed outright to the beneficiary. C. Upon attaining the age of twenty-five(25), one-half(1/2)of the remaining principal and accumulated income of the beneficiary's remaining share shall be distributed outright to the beneficiary. D. Upon attaining the age of twenty-eight(28),the remaining principal and accumulated income of the beneficiary's share shall be distributed outright to the beneficiary. E. If the beneficiary dies before the entire principal of the Trust has been withdrawn,the remaining principal and accumulated income shall be distributed by my Trustee to the beneficiary's then-living descendants,per stirpes. If the beneficiary dies before the entire principal of the Trust has been withdrawn leaving no surviving issue,the remaining principal and accumulated income of any trust for the benefit of descendants of HOLLY L.NITCHMAN shall be distributed to HOLLY L.NITCHMAN,per stirpes. The remaining principle and accumulated income of any trust for the -3- benefit of descendants of LINDA S.SHAFFER shall be distributed to LINDA S. SHAFFER,per stirpes. F. No beneficiary or remainderman of this Trust shall have any right to alienate, encumber, or hypothecate his or her interest in the principal or income of the Trust in any manner, nor shall any interest be subject to claims of his or her creditors or liable to attachment,execution,or other processes of law. G. At the time any distribution or distributive share of Trust assets is to be made by the Trustee, if a beneficiary of this Trust is disabled as defined in Section 1614(a)(3) of the Social Security Act (as determined by the Social Security Administration or by any State-level disability determination agency operating under the auspices of the Social Security Administration),and/or has been determined by a nursing home or State agency to be medically eligible for nursing home care, then said beneficiary shall cease to be a Trustee of this Trust or any Trust share hereunder and, thereafter, the Trustee shall not make any distributions to said beneficiary that might decrease or eliminate that beneficiary's eligibility for any public benefits based on need,such as,but not limited to, Medicaid or Supplemental Security Income. Article VII In order to carry out the purposes of the Trust established by this Will, the Trustee, in addition to all other powers granted by this Will or by law,shall have the following powers over the Trust estate, subject to any limitations specified elsewhere in this Will: (a) to retain in the form received and/or to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, 4 (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (fl to file fiduciary/income tax returns and pay the tax due for any year for which such a return is required, (g) to make distributions in cash or in kind,or in both,and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; to pay from my estate reasonable compensation for all their services, (i) to conduct alone or with others, any business in which I am engaged in or have an interest in at the time of my death, and 0) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. Article VIII I hereby appoint my daughter,HOLLY L.NITCHMAN,as Trustee of any Trust(s)created in this Will. In the event of the renunciation death or inability to act, for any reason whatsoever of HOLLY L. NITCHMAN, I nominate, constitute and appoint my granddaughter, ALISA J. ELICKER, successor Trustee of any Trust(s) created in this Will. Article IX I nominate,constitute,and appoint my daughter,HOLLY L.NITCHMAN,Executrix of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason -5- whatsoever of HOLLY L.NITCHMAN, I nominate,constitute and appoint my daughter, LINDA S. SHAFFER as successor Executrix of my Last Will and Testament. In the event of the i renunciation,death,or inability to act, for any reason whatsoever of both HOLLY L.NITCHMAN and LINDA S. SHAFFER, I nominate, constitute and appoint my granddaughters, DANYLLE S. FRY and ALISA J.ELICKER,as successor Co-Executors of my Last Will and Testament. I direct that my Executrix or Co-Executors be permitted to serve without bond. In addition to those powers granted by law, I grant them power to distribute in cash or in kind, in like or in unlike shares, and to file any qualified disclaimer I could have filed if living. My Executrix or Co-Executors shall receive reasonable compensation for services rendered to my estate. Article X In addition to the powers conferred by law,I authorize my Executrix or Co-Executors in their absolute discretion: (a) to retain in the form received and to sell either at public or private sale,any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (0 to file any federal income tax return for any year for which I have not filed such return prior to my death, _6_ (g) to make distributions in cash or in kind, or in both,and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executrix or Co-Executors;and to pay from my estate reasonable compensation for all their services, (i) to conduct alone or with others, any business in which I am engaged, or have an interest in at time of my death, and 6) to receive reasonable compensation in accordance with the standard schedule of fees in effect while their services are performed. IN WITNESS WHEREOF, 1, RUTH L CORNMAN, hereby set my hand to this my Last Will and Testament, on% /7 — , 2009, at Harrisburg, Pennsylvania. RUM I. CORNMAN In our presence,the above-named RUTH I. CORNMAN signed this and declared this to be her Last Will and now at her request, in her presence, and in the presence of each other, we sign as witnesses. Address 2000 Linglestown Rd. Suite 202 Harrisburg PA 17110 2000 Linglestown Rd., Suite 202 Harrisburg PA 17110 EXHIBIT "A" Property Description BEGINNING at an iron pin on the northern right-of-way line of the Trindle Road in line of land of Ruth I. Cornman and her husband, Lee Cornman; thence along said land of the said Ruth I. Cornman and her husband and the eastern side of Lot No. 3 on the aforementioned Dunkleberger Estate Subdivision Plan,North 11 degrees 37 minutes 24 seconds West,a distance of 222 feet to an iron pin in line of Lot No. 1 of the said Dunkleberger Estate Subdivision Plan; thence along said Lot No. 1, North 87 degrees 42 minutes 37 seconds East, a distance of 200 feet to an iron pin; thence along the same, South 11 degrees 37 minutes 24 seconds East, a distance of 222 feet to an iron pin on the northern right-of-way line of the Trindle Road;thence along said northern right-of-way line of the Trindle Road, South 87 degrees 42 minutes 37 seconds West, a distance of 200 feet to an iron pin, the place of BEGINNING CONTAINING 1.0058 Acres and being Lot No. 2 as shown on said Dunkleberger Estate Subdivision Plan. -8- Ruth I. Cornman Irrevocable Income Only Trust Dated March 25, 2010 NOW, in this 25th day of March, 2010, I, RUTH I. CORNMAN, of 1206 West Trindle Road, Mechanicsburg, Pennsylvania 17055, as GRANTOR, by this Agreement with HOLLY L. NITCHMAN, of 78 Dewalt Drive, Mechanicsburg, Pennsylvania 17050 as INITIAL TRUSTEE (hereinafter referred to as "Trustee"), have caused or will cause certain property to be transferred hereto, by me or any other person, to be invested and administered by my Trustee as herein provided. SECTION 1. IDENTIFICATION 1.1. CHILDREN AND STEPCHILDREN — I have two (2) children, Holly L. Nitchman and Linda S. Shaffer. All .references in this Trust to my "children" are to said children. 1.2. NAME OF TRUST — This Trust shall be known as the "RUTH I. CORNMAN IRREVOCABLE INCOME ONLY TRUST DATED MARCH 25, 2010." 1.3. INTENTION — This section states some of my intentions in creating this trust, and all provisions of this trust shall be construed so as best to effect these intentions. No trustee shall exercise any discretion under this instrument in a manner that might reasonably be expected to frustrate the accomplishment of any of these intentions. 1.3.1. Resource for Medicaid Eli ig'bility — No assets of this trust shall be considered available to me for determining my income or assets under the rules by which any government agency determines eligibility for need-based services or financial assistance, including Medicaid. 1.3.2. Gift Tax — All gifts made to this trust shall be incomplete gifts for federal gift tax purposes. 1.3.3. Estate Tax — The assets of this trust shall be included in my gross estate for federal estate tax purposes. 1.3.4. Income Tax — This trust shall be a grantor trust and its income taxed to me for federal income tax purposes. SECTION 2. DISPOSITIVE PROVISIONS 2.1. DURING MY LIFETIME— 2.1.1. Income — My Trustee shall distribute to me as much of the income of the trust as my Trustee shall determine, in my Trustee's sole discretion, as being necessary for my care and well-being. Any income not paid may be accumulated and added to principal. 2.1.2. Principal — My Trustee shall not distribute principal to me. I shall not have the right to compel my Trustee to distribute principal to me. My Trustee may, in my Trustee's sole and unfettered discretion, distribute principal to the beneficiaries named in Section 2.2 of this Trust Agreement. If my Trustee shall distribute all of the principal, the trust shall terminate. 2.2. UPON MY DEATH — Upon my death, the remaining principal and income, if any, shall be distributed as follows: (1) to or for the benefit of any one or more of my children, or their descendants, as I shall appoint by Will; and (2) to the extent that I have not exercised this power of appointment by my Will, my Trustee shall pay the remaining principal and accrued income as follows: 2 (a) My vacant lot containing approximately one acre which is located in Cumberland County and which is more fully described on Exhibit "A" attached hereto to SHELBY L. NITCHMAN,per stirpes. (b) TWENTY-NINE (29%) PERCENT of the rest and residue to my daughter, HOLLY L. NITCHMAN, of Cumberland County, Pennsylvania,per stirpes; (c) TWENTY-NINE (29%) PERCENT of the rest and residue to my daughter, LINDA S. SHAFFER, of Perry County, Pennsylvania,per stirpes; and (d) FORTY-TWO (42%) PERCENT of the rest and residue to be divided and distributed equally between my grandchildren: ALISA J. ELICKER, DANYLLE S. FRY and SHELBY L. NITCHMAN,per stirpes. 2.3. AGE REQUIREMENT— If any person less than twenty-eighty (28) years of age ("Beneficiary") is entitled to receive a distribution under this Trust, my Trustee shall retain such distribution to be administered as follows: 2.3.1. Income — My Trustee may, in my Trustee's sole and absolute discretion, pay any part or all of the net income to or for the benefit of my said Beneficiary or may add any part of such income to the principal of the Trust; and 2.3.2.. Principal — My Trustee shall pay to or apply for the benefit of my said Beneficiary as much of the principal of my said Beneficiary's share as my Trustee may 3 deem proper for my said Beneficiary's health, maintenance, support, and education. My Trustee may use principal to assist my said Beneficiary in buying a home or starting a business; and 2.3.3. Withdrawal Rights — My said Beneficiary shall have the right to withdraw principal from his or her trust upon attaining the age of twenty-eight (28). 2.3.4. Predecease— If my said Beneficiary dies before the entire principal Of such trust has been withdrawn, the entire principal shall be distributed by my Trustee to my said Beneficiary's then-living descendants by representation; or, in default of such descendants, to my living descendants by representation (the share thus accruing to any descendant or mine for whom, at that time, my Trustee holds a separate trust hereunder shall be added to such trust and thereafter held as though originally forming a part hereof); or, in default of such descendants, to the persons who would be entitled to inherit from me under the Intestate Laws of the Commonwealth of Pennsylvania [20 Pa. C.S. § 2101 et. seq.] SECTION 3. FIDUCIARY PROVISIONS 3.1. INITIAL TRUSTEE — The Initial Trustee under this Declaration of Trust shall be HOLLY L. NITCHMAN to serve with all of the obligations, powers, and authority contained within this Trust Agreement. The Initial Trustee shall serve only during my lifetime. 3.2. SUCCESSOR TRUSTEE — If HOLLY L. NITCHMAN fails to qualify or ceases to serve for any reason then I appoint my daughter, LINDA S. SHAFFER as Successor Trustee to serve without bond in this or any jurisdiction. If LINDA S. SHAFFER fails to qualify or ceases to serve for any reason then I appoint my granddaughter, ALISA J. ELICKER as 2"d Successor Trustee to serve without bond in this or any jurisdiction. If ALISA J. ELICKER fails to qualify or ceases to serve for any reason then I appoint my granddaughter, DANYLLE S. FRY 4 as 3`d Successor Trustee to serve without bond in this or any jurisdiction. None of my Trustees be required to give bond or furnish sureties in any jurisdiction. 3.3. RESIGNATION OF TRUSTEE— 3.3.1. Right of Trustee to Resign — My Trustee and any Successor Trustee shall have the right to resign, by duly acknowledged written instrument delivered to the remaining Trustee or, if there is no remaining Trustee then serving, to the adult income beneficiaries and the adults who would be entitled to share in the principal of the trust if it were then to terminate. 3.3.2. Power of Successor Trustee — Any Successor Trustee shall have the rights, powers, privileges, discretions, and duties conferred upon or vested in my Trustee by the provisions of this Agreement. 3.3.3. Nomination of Successor Trustee — If a vacancy occurs in the office of Trustee, then the Trustee or Co-Trustees, at that time, may appoint a Successor Trustee or Co-Trustee that is not related or subordinate to any beneficiary or beneficiaries. Such appointment shall be made in a written instrument that shall be delivered to my beneficiary or beneficiaries. In the default of such appointment, the law firm of Hazen Elder Law or any successor law firm, shall have the right, power, and authority to designate a Successor Trustee. 3.4. DISABILITY OF TRUSTEE — If my Trustee becomes disabled during any period of disability the successor Trustee named herein shall act as Trustee, with all the rights and powers granted to my Trustee by this Trust Agreement. A Trustee under this Trust is disabled or under a disability when he or she is unable to appropriately manage this Trust for reasons such as mental illness, mental deficiency, physical illness or disability, chronic use of drugs, chronic intoxication, confinement, and detention by a 5 foreign power or disappearance. A Trustee's disability shall be conclusively established if either the Trustee's regularly attending physician or two doctors, authorized to practice medicine in the State in which the Trustee is then residing issue written certification to that effect. In the absence of such certification, a Co-Trustee or successor Trustee or beneficiary(ies) hereunder may petition the court having jurisdiction over this Trust to declare the Trustee disabled and, if there is no other acting Trustee, replace him or her with the successor Trustee. Neither a Trustee nor beneficiary who so petitions the court shall incur liability to any beneficiary of this Trust or to the substituted Trustee as a result of this petition, provided the petition is filed in good faith and in the reasonable belief that the substituted Trustee is disabled. In like manner it may be determined that the Trustee has regained capacity. No person who acts in reliance upon any representation a successor Trustee under this Trust may make as to the fact that the successor Trustee is the current Trustee under this Trust shall incur any liability to me or to the other beneficiaries of this Trust for permitting the successor to exercise the rights and powers granted to the Trustee of this Trust. 3.5 REQUIRED RELEASE OF PROTECTED HEALTH INFORMATION — Each individual named herein or appointed pursuant to the provisions hereof as Trustee, a condition precedent to such person so serving or being appointed, shall execute a written statement (a) authorizing and directing all of his or her health care providers to release, to any person having an interest hereunder (herein "Information Recipient") any and all Protected Health Information (including, but not limited to, the results of any medical examination conducted pursuant to the second following sentence) for purposes of allowing a determination of whether the individual lacks the required capacity to continue to so serve hereunder and (b) in a form sufficient to permit such release pursuant to 45 C.F.R. 164.508 (or any successor thereto). 6 The term Information Recipient shall include but not be limited to, another Trustee acting hereunder. Any individual who revokes such authorization shall thereupon be treated as resigning as Trustee hereunder upon the date of discovery of such revocation by any Information Recipient; provided that, notwithstanding the foregoing, upon discovery of such revocation, such fiduciary shall not be treated as a resigning if the requisite authorization described above is executed by such individual within twenty (20) days after notice of such discovery is given to such individual by any Information Recipient. In addition, each individual so serving who fails within a reasonable time to undergo a medical examination at the written request of any person having an interest hereunder(including, but not limited to, another Trustee acting hereunder) for the sole purpose of determining if the individual lacks the required capacity to continue to so serve hereunder or fails to cause the results of such examination to be made available within a reasonable time to the person making the written request, shall be treated as resigning as such fiduciary, provided that there is reasonable basis to request the medical examination be undertaken and provided further that no such request may be made more than once every thirty- six (36) months. The cost of the medical examination shall be borne by the trust with respect to which such individual is acting as Trustee. 3.6. COMPENSATION OF TRUSTEE — My Individual Trustee shall be entitled to receive reasonable compensation for services rendered and to reimbursement for all reasonable expenses. Any Corporate Trustee shall be entitled to compensation for its services in accordance with its Standard Schedule of Charges currently in effect at the time its services are called upon and from time to time during the period over which such services are performed. Compensation payable to any Individual Trustee shall be in addition to that payable to the Corporate Trustee. 7 3.7. POWERS OF TRUSTEE — In addition to the powers herein provided and those given by Law, my Trustee, without any order of the Court and in my Trustee's sole discretion, may: 3.7.1. Make Investments — Retain any property and invest and reinvest in any property, including by way of illustration, and not by way of limitation, common stocks up to 100 percent of my estate, any common or diversified trust funds, maintained by any financial institution or association, and any form of life insurance, annuity, or endowment policies. In so doing, my Trustee may act without restriction to so-called legal investments and without responsibility for diversification. 3.7.2. Purchase Investments — Purchase investments at premiums and charge premiums to income or principal, or partly to each. 3.7.3. Stocks and Bonds — Subscribe for stocks, bonds, or other investments; exercise any stock option or similar right; joint in any plan of lease, mortgage, merger, consolidation, reorganization, foreclosure, or voting trust, and deposit securities thereunder; and generally exercise all the rights of security holders of any corporation. 3.7.4. Registration — In the sole discretion of my Trustee, register securities in the name of his or her nominee or hold them unregistered so that title may pass by delivery. 3.7.5. Voting — Vote, in person or by proxy, securities held by my Trustee and, in such connection, delegate discretionary powers. 3.7.6. Repair— Repair, alter, improve, or lease, for any period of time, any property, and give options for leases. 8 3.7.7. Sell — Sell at public or private sale, for cash or credit and with or without security, exchange or partition property, and give options for sales or exchanges. 3.7.8. Real Estate — Sell or lease any real estate upon such terms as my Trustee shall deem appropriate and to execute and deliver any contracts, deeds, leases, or other instruments and to take such other action as is deemed necessary in connection with such sale or lease. In addition, my Trustee is authorized to retain, without liability for loss or depreciation resulting from such retention, any real property transferred to the Trustee. This retention shall be allowed even though the retained real property represents a large percentage of all of the trust assets. 3.7.9. Borrow — Borrow money from any person, including any Trustee, and mortgage or pledge any property. My Trustee is specifically authorized to place a mortgage on any real estate that I may own. 3.7.10. Compromise — Compromise claims including any questions relating to any policy of life insurance. However, my Trustee need not institute litigation to collect any policy unless my Trustee is reasonably indemnified for costs, counsel fees, and other expenses of such litigation. 3.7.11. Distribution — Make distribution of both income or principal in cash or in kind, or partly in each. 3.7.12. Employment of Agents — Employ such agents as my Trustee may deem advisable in the administration of my estate or any trust pre-owned hereunder and pay them such compensation, if my Trustee may deem proper, out of income or principal or out of both. 3.7.13. Mutual Funds—Invest in mutual funds. 9 3.7.14. Trust Additions — Add to the principal of any trust created hereunder any property received from any person by Deed, Will, or in any other manner. 3.7.15. Post-Termination — Exercise all power, authority, and discretion given by this trust, after termination of any trust created herein, until the same is fully distributed. 3.7.16. Limitations — Notwithstanding any of the powers conferred upon my Fiduciary, no individual, acting as Fiduciary hereunder, shall exercise or join in the exercise of discretionary powers over income, principal, or termination of any Trust (1) for his or her own benefit or(2)to discharge his or her legal obligation to support any beneficiary. 3.8. TRUSTEE'S CONTINGENT POWERS — 3.8.1. Change in Law — If there is a change in relevant federal or state laws, rules or policies concerning Income Only Trusts, then my Trustee is instructed to administer and distribute the Trust assets and income according to such revised laws, rules and policies, unless such change is more restrictive than current law and if this Trust instrument would be exempt from such change. My trustee is authorized to amend this Trust document to conform with changes made, subsequent to the execution of this Trust, in federal or state laws, rules, regulations or policies, to effect the purpose of this Trust, if this Trust is not grandfathered from such changes or to make the Trust comply with interpretation of federal or state law so that Grantor's eligibility for medical assistance is preserved. 3.8.2. Medicaid Denial — If I am denied medical assistance, my Trustee shall take such legal action by way of Fair Hearing, or filing an action with or appealing to any court of competent jurisdiction to enforce my rights. 10 3.9. BOND WAIVED — Neither my original Trustee nor any Successor Trustee shall be required to give bond or furnish sureties in any jurisdiction. 3.10 PRUDENT INVESTOR ACT — I hereby waive my Trustee's duty to comply with the provisions of the Pennsylvania Prudent Investor Rule. 3.11. TRUST ADVISOR 3.11.1. Appointment — I appoint Marielle F. Hazen, Esquire, who is not a Trustee or Beneficiary under this Trust Agreement, as the Trust Advisor. The Trust Advisor shall be required to post any bond in this or any other jurisdiction. 3.11.2. Responsibilities — The Trust Advisor serves as advisor to my Trustee to promote the accomplishment of the trust purposes and objectives. The Trust Advisor has the authority to give prior consent to any distribution of principal to be made by my Trustee or to withhold such consent. 3.11.3. Resignation, Removal and Replacement — The Trust Advisor may resign at any time by written notice delivered to my Trustee. My Trustee may remove the Trust Advisor at any time by written notice to the Trust Advisor. The resignation or removal of the Trust Advisor shall be effective immediately. The Office of Trust Advisor shall not be left vacant. If a Trust Advisor resigns or is removed, my Trustee shall appoint a Successor Trust Advisor. The appointment shall be effective immediately. 3.11.4. Compensation — Any individual serving as Trust Advisor shall be entitled to receive compensation based upon the services performed at the attorney's regular hourly rate for professional services in effect at the time and reimbursement for reasonable expenses incurred in the performance of those services. 11 3.11.5. Appointment of Successor Trust Advisor — At any time that no Trust Advisor is serving, the Trustee shall have the right at any time to designate any individual who is neither the Grantor, a Trustee nor beneficiary of any Trust under this Trust Agreement as the Trust Advisor. The designation shall be made by a written instrument delivered to the individual being appointed. The appointment shall be effective when the individual being appointed delivers written acceptance of the appointment to me, if living and competent, and to the Trustee. Under no circumstance shall I be appointed to serve as Trust Advisor. SECTION 4. TAX AND ADMINISTRATIVE PROVISIONS 4.1. DEATH TAX CLAUSE — All estate, inheritance, and other death taxes, including any interest and penalties with respect to those taxes not caused by negligent delay, payable to any federal, state, or foreign taxing authority whether such property passes under this Trust or otherwise (but excluding any death taxes imposed as a result of the inclusion of qualified terminable interest property in my gross estate under §2044 of the Internal Revenue Code of 1986, as amended, or any corresponding provisions of state law), shall be paid out of my residuary estate to the extent practicable, and thereafter out of the assets of this Trust. 4.2. PROTECTIVE PROVISION— All principal and income shall, until actual distribution to my Beneficiary, be free of debts, contracts, alienations, and anticipations of any beneficiary, and the same shall not be liable to any levy, attachment, execution, or sequestration while in the possession of my Trustee. 4.3. NON-ACCRUAL OF INCOME — All income not actually paid to a beneficiary before termination of his or her interest shall be treated as though it had accrued and become payable thereafter, and no credit or accrual shall be made for taxes, commissions, or 12 other charges theretofore made against income. Income shall not be apportioned between successive beneficiaries. 4.4. OPTIONAL TERMINATION OF TRUST — Notwithstanding any other provisions hereof, my Trustee may, in my Trustee's sole discretion and at any time, terminate any or all of the trust shares under this Trust if the amount thereof does not warrant the cost of continuing said trust or if its administration would be otherwise impractical. Upon such termination, my Trustee shall pay the principal and any accumulated or undistributed income of such trust to the person or persons entitled to distribution upon my death in the manner set forth in the subsection titled "Upon My Death." If any such person be then a minor, or, in the opinion of my Trustee, mentally or physically incapacitated, my Trustee may pay the share of such fund to which such person would otherwise be entitled, to the parent or guardian of the estate of the person of such remainder beneficiary or the person caring for my Beneficiary. In the case of minor, my Trustee may deposit such fund in a savings account in a savings institution of its choosing for the benefit of such minor. 4.5. DISABILITY PROVISION — Unless otherwise provided for herein, any income or principal payable to any beneficiary who, in the opinion of my Trustee, is mentally or physically disabled, shall be held in a separate trust by my Trustee during such disability unless the trust share if sooner terminated as otherwise provided herein. Income may be accumulated, and income and principal may be expended for the health, maintenance, support, and education of my Beneficiary as my Trustee, in my Trustee's sole discretion, may determine. My Trustee may apply the same directly without the intervention of a guardian or pay the same to any person having the care or control of said beneficiary or with whom my Beneficiary resides without duty on the part of my Trustee to supervise or inquire into the application of such funds. The balance 13 of such income and principal shall be paid to my Beneficiary when the disability ceases or to my Beneficiary's estate in the event of death prior thereto. 4.6. RULE AGAINST PERPETUITIES — If any trust hereunder is situated in a jurisdiction which has a Rule Against Perpetuities, then notwithstanding anything herein to the contrary, no Trust hereunder shall extend beyond twenty-one(2 1) years after the death of the last survivor or myself and my descendants living at the date of my death. At the expiration of that period, my Trustee shall distribute the remaining portion of any Trust property in my Trustee's hands to the beneficiaries entitled to the income at that time. 4.7. ACCOUNTINGS — My Trustee shall render an account of the administration of the trust to the then-living adult income beneficiaries and adult remainderman upon request by any adult income beneficiary or adult remainderman, and the approval thereof by the living adult beneficiaries and living adult remainderman shall be conclusively binding upon all parties in interest under this Agreement. The aforementioned adult beneficiaries or adult remainderman, as the case may be, shall be conclusively presumed to have approved each such account unless he, she, or they file written exceptions thereto with my Trustee within thirty (30) days after the receipt of each account. Nothing herein shall limit the right of my Trustee to file an accounting in a court of competent jurisdiction at appropriate times. The records of the Trust shall be opened at all reasonable times to the inspection of the beneficiaries of the Trust and their appointed representatives. 4.8. IRREVOCABILITY — I hereby relinquish all power to alter, amend, or revoke any provisions of this Trust Agreement. This Trust Agreement shall be irrevocable. 14 4.9. SITUS — 4.9.1. Original Situs — Questions pertaining to the validity, construction, and administration of this Trust shall be determined in accordance with the law of the Commonwealth of Pennsylvania. 4.9.2. Changing the Trust Situs — After my death, the situs of any trust established herein may be changed by the unanimous consent of all of the beneficiaries then eligible to receive mandatory or discretionary distributions of net income under this Trust. If such consent is obtained, the beneficiaries shall notify my Trustee in writing of such change of trust situs, and, if necessary, designate a successor Trustee in the new situs. 4.10. ADDITIONAL PROPERTY—Any additional property added to this Trust shall be held, administered and distributed in accordance with the terms and provisions of this instrument. 4.11. DEBTS OF ESTATE — My Trustee shall not pay any of the debts of my estate from the assets of this trust. 4.12. DEFINITIONS — 4.12.1. Distributions Byepresentation — Unless otherwise specifically provided, all distributions are to be made to a person's descendants, by representation. The property is divided into as many equal shares as there are: (1) surviving descendants in the generation nearest to the designated ancestor which contains one or more surviving descendants; and (2) deceased descendants in the same generation who left surviving descendants, if any. Each surviving descendant in the nearest generation is allocated one share. The remaining shares, if any, are combined and then divided in the same manner among the 15 surviving descendants of the deceased descendants, as if the surviving descendants who were allocated a share and their surviving descendants had predeceased the designated ancestor. 4.12.2. Descendants — The descendants of a person means all of that person's lineal descendants of all generations. The relationship of parent and child at each generation shall be determined by the definition of parent and child as provided by Pennsylvania law as of the date of my death. A descendant in gestation who is later born alive shall be considered a descendant in being throughout the period of gestation. 4.12.3. Disability — A beneficiary under this Trust shall be considered to be disabled or under a disability if he or she is under the age of eighteen (18) years and not emancipated, or, if in the judgment of the Trustee, is unable to manage his or her property and affairs for reasons such as mental illness, mental deficiency, physical illness or disability, chronic use of drugs, chronic intoxication, confinement, detention by a foreign power or disappearance. If any court of competent jurisdiction has declared a beneficiary to be disabled or under a disability, the Trustee shall be bound by that determination as long as that determination is in effect. 4.12.4. Trustee—Any reference to the "Trustee" shall include the singular or the plural and the masculine, the feminine or the neuter, and is intended to refer to such person or persons serving as the Trustee, including the original Trustee or any successor Trustee whether such Trustee shall be an individual or a corporation. . 4.12.5. Other Definitions — Except as otherwise provided in this Trust, terms shall be defined in Chapter 77 of the Pennsylvania Estates and Fiduciaries Code, the Pennsylvania Uniform Trust Act as amended after the date of this Trust and after my death. 16 4.13. GRANTOR TRUST — I intend that this Trust shall be a "grantor trust" under Internal Revenue Code Sections 671 and 675(4) owned by me for federal income tax purposes, during my lifetime. Accordingly, I hereby reserve the right, exercisable at any time in my individual capacity and in my sole discretion, without the consent of the trustee or any other person, to reacquire any property held by the trust by substituting other property of an equivalent value at that time. Some or all of the income of the trust may be used to pay premiums on life insurance policies on my life. IN WITNESS WHEREOF, the provisions of this Trust shall bind RUTH I. CORNMAN as Grantor, and HOLLY L. NITCHMAN as Initial Trustee, and the beneficiaries of this Trust, as well as their heirs, executors, personal representatives, successors and assigns. GRANTOR: 4ie RITTH I. CORNMAN ACCEPTED: Witn s HO Y L. WIVCHMAN, Trustee i 17 COMMONWEALTH OF PENNSYLVANIA Ss. COUNTY OF DAUPHIN : Before me; the undersigned authority, personally appeared Ruth I. Cornman, personally known to me or proved to me on the basis of satisfactory evidence, to be the person whose name is subscribed to the within instrument and acknowledged that such person executed the same. WITNESS my hand and seal: r ji la Date Notar Public COMMONWEALTH OF PENNSYLVANIA Notarial Seal Marielle F. Hazen, Notary Public Susquehanna Twp., Dauphin County My Commission Expires Sept. 23, 2010 COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF DAUPHIN : Before me, the undersigned authority, personally appeared Holly L. Nitchman, personally known to me or proved to me on the basis of satisfactory evidence, to be the person whose name is subscribed to the within instrument and acknowledged that such person executed the same. WITNESS my hand and seal: Date N to Public `--- - COMMONWEALTH OF PENNSYLVANIA Notarial Seal Marielle F. Hazen, Notary Public Susquehanna Twp., Dauphin County My Commission Expires Sept. 23, 2010 18 EXHIBIT "A" Property Description BEGINNING at an iron pin on the northern right-of--way line of the Trindle Road in line of land of Ruth I. Cornman and her husband, Lee Cornman; thence along said land of the said Ruth I. Cornman and her husband and the eastern side of Lot No. 3 on the aforementioned Dunkleberger Estate Subdivision Plan, North 11 degrees 37 minutes 24 seconds West, a distance of 222 feet to an iron pin in line of Lot No. 1 of the said Dunkleberger Estate Subdivision Plan; thence along said Lot No. 1, North 87 degrees 42 minutes 37 seconds East, a distance of 200 feet to an iron pin; thence along the same, South 11 degrees 37 minutes 24 seconds East, a distance of 222 feet to an iron pin on the northern right-of-way line of the Trindle Road; thence along said northern right-of-way line of the Trindle Road, South 87 degrees 42 minutes 37 seconds West, a distance of 200 feet to an iron pin, the place of BEGINNING CONTAINING 1.0058 Acres and being Lot No. 2 as shown on-said Dunkleberger Estate Subdivision Plan. 19 ING FINANCIAL PARTNERS 909 Locust Street•Des Moines,IA 50309-2899 800-356-2906 July 29, 2013 Tiffany J Mutzabaugh Hazen Elder Law 2000 Linglestown Road, Ste 202 Harrisburg,PA 17110 RE: 3Z5121710 &3Z5121355 Dear Ms. Mutzabaugh, Per your letter dated July 1, 2013, I'm enclosing the information requested for the following accounts: 3Z5121710 is an Irrevocable Trust account that was opened March 30, 2012—there have been no registration changes to date 3Z5121355 is an Individual account with a POA that was opened 3/28/2012—there have been no registration changes to date Enclosed you'll find two documents for each account: 1. The June statements which will provide an itemized detail of the interest paid out for the month(as well as year to date). 2. A snap-shot of the account on 6/10/2013 (including the positions and their values). This will provide you with a breakdown of the positions and their values as of the date of death. Regarding your request for documents required to transfer ownership and liquidate the account, I have been in contact with Mr. Aves who is currently the Representative on Ms. Cornman's accounts. He's actively working on establishing an Estate account with us and moving the assets around. He should be your primary point of contact with this process going forward. If you have questions or need additional information please don't hesitate to call me. Sincerely, 4 Stephanie Warywoda Operations Manager ,�� c �, ^ � C` U u 2u f3 ING Financial Partners ge 'F, ------------------------ er Cc: Mike Aves ,c Holdings by Investor Ruth I Cornman MICHAEL AVES Combined Account Portfolio Holly L Nitchman Poa Date: 06/10/2013 Mechanicsburg, PA 17050 Created:07/30/2013 Ruth I Cornman Acct Name:RUTH I CORNMAN HOLLY L NITCHMAN POA 78 DEWALT DR MECHANICSBURG PA 17050-1723 Acct No:3Z5121355 Acct Type:Individual Rep.No:7GG AsseU ame Ttcker Asset Type Mgt.Name Quantity Price{$) Value($) BROKERAGE MONEY MARKET CASH BROKERAGE 38.50 1.00 38.50 MONEY MARKET OPPENHEIMER LIMITED TERM OPITX BONDS OPPENHEIMER 311.29 14.94 4,650.67 MUNIA FUNDS PIMCO LOW DURATION: PTLDX BONDS PIMCO FUNDS 961.26• 10.35 9,949.07 INST/ADMIN CLASS THORNBURG STRATEGIC INCOME TSIAX BONDS THORNBURG 1,289.80 12.31 15,877.49 FUND CL A Account Total: $30,515.73 Acct Name:RUTH I CORNMAN IRREV INC ONLY TRUST UAD 03/25/10 HOLLY J NITCHMAN TTEE 78 DEWALT DR MECHANICSBURG PA 17050-1723 Acct No:3Z5121710 AcctType:Trust Rep.No:7GG A ee Ticker AssetType MgtName Quantity Price{$) Value,($) BLACKROCK HIGH YIELD BOND FD BHYAX BONDS Z- 5,445.81 8.16 44,437.83 BLACKROCK FUNDS BROKERAGE MONEY MARKET CASH BROKERAGE 10,194.49 1.00 10,194.49 MONEY MARKET FLOATING-RATE ADVANTAGE FUND EAFAX BONDS EATON VANCE 4,864.98 11.19 54,439.09 CLASS A FRANKLIN MONEY FUND-CLASS A FMFXX CASH OR FRANKLIN/TEM 42,770.75 1.00 42,770.75 EQUIVALENTS PLETON FUNDS PIMCO LOW DURATION PTLDX BONDS PIMCO FUNDS 2,883.79 10.35 29,847.26 INST/ADMIN CLASS PUTNAM CONVERTIBLE PCONX OTHER PUTNAM 1,181.99 22.46 26,547.41 SECURITIES A INVESTMENTS SEASPAN CORP PERP PFD-C9.5% SSW.PRC EQUITY 1,000.00 27.40 27,400.00 THORNBURG STRATEGIC INCOME TSIAX BONDS THORNBURG 1,198.84 12.31 14,757.70 FUND CL A VANGUARD GNMA FUND VFIIX BONDS VANGUARD 2,412.24 10.60 25,569.72 -FUNDS Account Total: $275,964.24 Investor Total: $306,479.97 Incomplete if presented without accompanying disclosure pages Page 1 of 2 FUItonBank LISTENING IS JUST THE EEGINNING e My 5, 2013 ftazen Elder Law 2000 Linglestown Rd Suite 202 Harrisburg PA 17110 Dear Ms. Mutzabaugk RE: Ruth 1 Cornazan, deceased 6/10!2013 In response to your/recent inquiry concerning the accounts maintained in the name of the decedent, please be advised that the following account was open at the date of death: A.A.TE OF DEATH ACC &A LANCE iNT` RATE OPEN ROLL OVER MATURMY 253-0003102 2513.05 5.86 .50 12123/96 12/23/11 12!23/13 (titled always in trust for Linda Susan Shaffer and Holly Lee Nitchman) If you should have any farther questions,please do not hesitate to contact me at 717-327-2497. Very truly yours, � I April Billett 0 F I T I A L Credit Confirmation Processor This iron It kW*MW at a tsr d bum ��r?esy i^anvw t e ierog*y.and 19 for Yom'0 Th°to A MmWlft ft vtwv aQC'+dom tacit auararies in wwkoy, we atcs'a% a r01"'Y 11 the 'Sank of atey d f 4" h,Era;tt s*�r iw &tit F�ri"� :tv Vl& Yv antic ii: t10tlG? t_SOO.FULTON.4 • fultonbank.cotn Fuhon Bank,NA.Mmmhor FDIC. Mambor of yfie FjIjpn F;NncIV{Fwmlh: J U 1 9 2 6 AV PNV'V Baik PJc. 964 P. LEADE40"M WAV July 18,2013 TLffany J' Nfutzabaugh Hazen Elder Law 2000 Linglesrown Rd Ste 202 Harrisburg, PA 17110 RP Ruth kene Comman SSINT: DOD: 06-10-2013 Dear*.—,,Is. IvIumabaugh-- in response to your request fbi Date of Death (DOD) balances for the customer noted above, our records &how the following, Checking Aceouut CW Account 4 3070/03613 Established: 04-18-19810 RL7H TRENE CORNM.,'.\I - DOD balance: S 4.2-52.80 non interest bearing SaViAgs Acconot Account Established: 10-29-2008 RUTH IRENE COR'- 'M.A.N HOLLY L INTTTCH-MAN DOD balance, S 7,775.03 +0.33 accrued interest Interest paid Glw0i-2013 thru 06-10-2013 ,S 8,112 YID Please now that this office provides date of death balances for deposit accounts(IRAs, CDs; Cheeckin-and Savings;. We do not process any financial transadions or provide statements. If vou need assistance with a-Jay of these IterAls. please call, I-898-PINC-B-ANX(1-888--,62-2-,265i or stop by-your local.V%4C Paz*branch Sincerely, National Financial Sew ices Center PNC BAx&l'.N.A. Member FDIC Page I of 2 u O LO rn y. v 4, rn 00 O 'IF 4ti (D ce) D\co Ck y N y CCU O O N it N a,+ U co CL" Q .O fR y} G9 i N C, O �y O 'O ^ O G X67 YVi O U P] r+ co N O V p Q O U a w° O > D N d vs in O y O +N O o ro 41 0 00 � h o LO u, a d. o o LO 14, IS co u N M w C d D` �y O 0 a C cli 9:11 Y V C, 10 N pq 7 `O C O , h co M N U Ak Is 1. C w W. is cz 0 CZ C C o F-r d � o O N b ccq CM y c w o m L G r-� V] ti U b N 3 5 N 'd 'd N .O T ��Q//� U ��•1 .� U to V] .b C' O «y w 49 rl 00 co 7 O m co X C O O ca: aui a°�i co O N rn O N co -r C cz CMM� O O A id O O C cacz O N N O C C .O CU {—� O \ cC O \ co cG �n p, Lo C N C v N C U C v U O d [� C O O O E .O C Y Q y y Y q F U U O • +�, b p b rad,i 't7? Q n q v U C z 7 G i+ C c u o Co) o 9) o 0) o a a d Cd d U' C C O O 1 Y d Y d d 7 7 d F-+ cUC Ri x F-� cV0 R: f—' N 2 U 7'+ St MEMBERS 111 FEDERAL CREDIT UNION REGULAR SAVINGS ACCOUNT: Account Number/Suffix 334461-00 Date Account Established 07/14/2008 Principal Balance at Date of Death $535.67 Accrued Interest to Date of Death $.02 Total Principal and Accrued Interest $535.69 Name of Joint Owner Holly Nitchman Date Joint Ownership Established 07/14/2008 CERTIFICATE OF DEPOSIT: Account Number/Suffix 334461-41 334461-42 Date Account Established 07/15/2008 01/31/2011 Principal Balance at Date of Death $35,012.68 $88,031.00 Accrued Interest to Date of Death $12.86 $38.85 Total Principal and Accrued Interest $35,012.68 $88,069.85 Name of Joint Owner Holly Nitchman Holly Nitchman Date Joint Ownership Established 07/15/2008 01/31/2011 ME , E S IST ED�ERALL CREDIT UNION ere nderson ending Insurance Support Specialist July 5,2013 Estate of: Ruth I Cornman n ��'�'�,��. inn ri. Date of Death:06/10/2013 €�4,�- r` `.. M. Social Security Number: 210-36-6008 U, i3 JZ:€ :} J 413 5000 Louise Drive • P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 • www.members1st.org MID PENN BANK July 3, 2013 Hazen Elder Law 2000 Linglestown Rd Ste 202 Harisburg PA 17110 Re: Estate of Ruth I Cornman Date of Death: June 10, 2013 SSN: Dear Ms Mutzabaugh: In response to your recent letter requesting information on the accounts of Ruth I Cornman, I have accumulated the necessary data below: Account Name: Ruth I Cornman Iry Inc Only Tr Account#: 18014274 - Checking Account Date Opened: February 24, 2011 Balance DOD: $3,213.65 Balance Accrued Interest DOD: $.09 Total DOD Balance: $3,213.74 Date Joint Ownership Established: N/A Account Name: Ruth I Cornman Iry Inc Only Tr Account#: 309003072—Certificate of Deposit Date Opened: February 9, 2011 Balance DOD: $154,121.24 Balance Accrued Interest DOD: $1,050.90 Total DOD Balance: $155,172.1.4 Date Joint Ownership Established: N/A If you have any questions, please contact me at (717) 896-5388. Sincer ly, -- Karen Tarbell Deposit Support Specialist JJ lip!-F 349 Union Street, Millersburg, PA 17061 1-866-6.42-7736 • midpennb itjmlrs -------------°°-' Member FDIC