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HomeMy WebLinkAbout04-17-14 (2) 1 J �j 1505610105 REV-1500 Eft(02.11)IN) 'YYi7 OFFICIAL USE ONLY PA Department of Revenue Pennsylvania Bureau of Individual Taxes K" County Code Year File Number PO BOX 28o6o1 INHERITANCE TAX RETURN ' ^ Harrisburg PA 17128-o6o1 RESIDENT DECEDENT c)k 14 0031A ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 11/18/2013 1111511926 Decedent's Last Name Suffix Decedent's First Name MI Evertts Jean G (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Evertts Randal( E Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 203-10-5404 REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW L Original Return O 2.Supplemental Return O 3. Remainder Return(Date of Death Prior to 12-13-62) C= 4.Limited Estate C:) 4a.Future Interest Compromise(date of I= 5. Federal Estate Tax Return Required death after 12.12.82) t31D 5.Decedent Died Testate OYD 7.Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Treat.) C=) 9.Litigation Proceeds Received f.7 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 Schedule O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number Darrell C. Dethlefs, Esq. (717) 975-W6 fry REGISTa drCWILLSU NLY G3 M 2 n to First Line of Address Z rrrl ~'' T*i rrt 2132 Market Street z O O y z � Second Line of Address O O CJ t— rjj i -^i t— + City or Post Office State ZIP Code DATE FILED Camp Hill PA 17011 1 Correspondent's e-mail address: Ddethiefs@aot.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 we.correct and complete.Declaration of preparer other than dhe personal representative is based on all information of which prepare,has any knowledge. SIGNAjt�. OKiE F PERSON 1TESPON$IBLE F FlL P7j G RETU 'A! !7 / } ADDREE."S�S �,id✓01 l CLiv-F+1, M n' O 1 l 7 StGNA R OT THA RES DATA 7 1 ADORE ` �/ 76// 7 t LEASE U ORIGINAL ORM ONLY Side 1 1505610105 1505610105 1505610205 REV-1500 EX(R) Decedent's Social Security Number Decedent's Name: Jean G. Evertts RECAPITULATION 1. Real Estate(Schedule A). ............................................ 1. 2. Stocks and Bonds(Schedule B) ...... ........................... 2. 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3, 4. Mortgages and Notes Receivable(Schedule D)............... ...... 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5. 12,5 3212 6. Jointly Owned Property(Schedule F) C=:) Separate Billing Requested ....... 6. 7, InterArwos Transfers&Miscellaneous Non-Probate Property (Schedule G) C Separate Billing Requested........ 7, 830,969.00 -3 8. Total Gross Assets(total Lines 1 through 7). ......... ...... 8, 843,501.12 9. Funeral Expenses and Administrative Costs(Schedule H). ......... 9. 14,71412 10, Debts of Decadent,Mortgage Liabilities and Lions(Schedule 1)... 10. 11, Total Deductions(total Lines 9 and 10)..... ......... ...... 11. 14,714.12 12, Net Value of Estate(Line 8 minus Line 11) .............................. 12. 828,787.00 13. Charitable and Governmental BequestsfSec 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. 828,787.00 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 757,833.00 (a)(11)X 15. 0.00 16. Amount of Line 14 taxable at lineal rate x.o45 70,954,00 16. 3,192.93 W, Amount of Line 14 taxable at sibling rate X.12 17. 10. Amount of Line 14 taxable at collateral rate X.15 18. 19. TAX DUE............. ...... ...... 19, 3,192.93 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT C=:) Side 2 1505610205 1505610205 REV-1500 EX(Fp Page 3 File Number Decedent's Complete Address: DECEDENTS NAME Jean G. Evertts STREET ADDRESS 168 Eighth Street CITY ' STATE ZIP New Cumberland PA 1 17070 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 3,192.93 2. Credits+Payments A.Prior Payments - B.Discount -,._. — Total Credits(A+B) (2) 3. Interest (3) 4. If tine 2 is greater than Line t+Line 3,enter the difference. This is the OVERPAYMENT, Fill in oval on Page 2,Line 20 to request a refund. (4) 5. U Line 1+Line 3 is greater than line 2,enter the difference.This is the TAX DUE. (5) 3,192.93 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 .................................-........ ❑ N c. retain a reversionary interest............._............_-.....--.........-.._._........_..---......-......_......._.............._..... ❑ N 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 accoun4 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 I72 P.S.§9116(a)(1.1)(Ill. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent F2 P.S.§9116(a)(1.1)(ii)).The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an adoptive parent or a stepparent of the child is 0 percent(72 P.S.§9116(a)(1.2)). • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in U2 P.S.§9116(a)(1)I, • The tax rate imposed on the net value of transfers t0 or for the use of the decedent's siblings is f 2 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-t5oa EX+(oa-ta) s pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Jean G. Evertts 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 an Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Clothing 500.00 2. Prepaid funeral expenses 12,032.12 TOTAL(Also enter on Une 5,Recapitulation) $ 12,532.12 If more space is needed,use additional sheets of paper of the same size. REV-1510 EX+(08-00) pennsytvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Jean G.Events This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY ITEM riu THE HARE OF TRETUNS'rEREE,THETA EEUnONSxW TO DECEDENT AND DATE OF DEATH % DECD'S EXCLUSION TAXABLE NUMBER VALUE OF ASSET I INTEREST mfiecXME) VALUE 11 Randall E.Evertts Sr.and Jean G.Evertls Revocable Trust. 602,078.00 100 602,078.00 Transferee-Randall E.Evertts,Sr.,spouse 2 Woodman Annuity,Transferees-Patrice D.Gook,daughter and Barbara A. 73,136.00 100 73,136.00 Zubahynsky,daughter 3 Santandar IRA 30,639.00 100 30,639.00 Transferee-Randall E.Evertts,Sr.,spouse 4 Western Annuity 125,116.00 100 125,116.00 Transferee-Randall E.Events,Sr.,spouse TOTAL(Also enter on Line 7,Recapitulation) $ 630,969.00 If more space is needed,use addlUonal sheets of paper of the same size. REV-1511 EX+(08-13) -. : pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERTTANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Jean G. Evertts Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Funeral expenses 13,994.12 B. ADMINISTRATIVE COSTS: I. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2. Attorney Fees: 720.00 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: 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. TOTAL(Also enter on Line 9,Recapitulation) $ 14,714.12 If more space is needed,use additional sheets of paper of the same size. I i REV-1513 EX+(01-10) �'. pennsylvania SCHEDULE J ! OEPAATMENT OF AVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Jean G. Evertts RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON($)RECEIVING PROPERTY Do Not List Trustees) OF ESTATE I TAXABLE DISTRIBUTIONS[include outright spousal distributions and transfers under Sec.9116(a)(1.2)] 1. Patrice D.Cook,1688 Britannia Ct.,Harrisburg,PA 17112 daughter 36,568 2. Barbara A.Zubahynsky,2076 East Atlantic St.,Philadelphia,PA 19134' daughter 36,568 3. Randall E.Evertts,St.,168 Eighth Street,New Cumberland,PA 17070 spouse 757,833.00 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. 11 NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: i. 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. WILL OF JEAN G. EVERTTS 1, Jean G. Evertts, a married woman of Cumberland County, Pennsylvania make, publish and declare this to be my Will, hereby revoking all my prior Wills and Codicils: 1. Introductory Provisions. (a) References to Spouse. I am married to Randall E. Evertts,Sr. All references herein to "my spouse"shall be deemed to refer to Randall E. Evertts,Sr. (b) Identification of Children. As of the date of this Will, my children are Randall E. Evertts, Jr., Ronald L. Evertts, Virginia C. Evertts, Nancy K. Hayes, Patrice D. Cook, and Barbara A. Zubahynsky and Grantor has one deceased child, Larry Evertts, who died in 1998 and who died survived by Children, now living and that Grantor expressly wishes to exclude said children from the provisions of this will. (c) Statement Concerning Trust. Randall E.Evertts, Sr. and I created the Randall E. Evertts, Sr. and Jean G.Evertts Revocable Trust,executed earlier on this date and now inexistence, to be held,administered and distributed as a part thereof. All references to the Randall E. Evertts, Sr. and Jean G. Evertts Revocable Trust are to Randall E. Evertts,Sr. and Jean G. Evertts Revocable Trust,as it may be amended from time to time hereafter oe- 2. Payment of Debts,Expenses and Taxes. The Trustees of the Randall E. Evertts, Sr. and Jean G. )Evertts Revocable Trust have been directed to pay all my debts, presented to and approved by my Personal Representatives or the Trustees within the period of time specified by law for filing claims against my estate or otherwise allowed by a court of competent jurisdiction as a claim against my estate, all expenses and fees incurred in connection with the administration of my estate, including attorneys' and accountants' fees, and all death taxes assessed by governmental authority by reason of my death. To the extent said items are not so paid, I direct my Personal Representatives to pay them out of the residue of my estate, without contribution or reimbursement. 3. Disposition of Tangible Personal Property. I give all tangible personal property that I own at the time of my death, including but not limited to furniture and furnishings, books, pictures, silverware, I automobiles, jewelry, wearing apparel and items of household or personal use, excluding, however, any tangible personal property held primarily for investment, or used or held for sale in a business, as follows: (1) To my spouse, if my spouse survives me; (2) if my spouse does not survive me,such property shall be distributed as equally as practicable (based on value) to those of my children who survive me. My Personal Representatives shall permit such distributees(or the person having custody of any distributee who is under age 18 on behalf of such distributee)to divide such property among themselves,but if they do not agree within six months following my death, such property shall be divided through a selection process in which the distributees choose one item at a time, with the distributees choosing in the order of their ages starting with the oldest distributee first, until all items of such property have been selected. 4. Transfer of Residue of Estate to Revocable Trust. All the rest of my property, excluding any property over which I may have a power of appointment, I give to the Trustees of the Randall E. Evertts, Sr. and Jean G.Evertts Revocable Trust. If the Randall E.Evertts,Sr. and Jean G.Evertts Revocable Trust is hereafter revoked or for any other reason is not in existence at the time of final distribution of my estate, I give said rest of my property to Randall E. Evertts, Sr. to be held, administered and distributed in accordance with the terms and conditions set forth in the instrument which established said Randall E. Evertts, Sr. and Jean G. Evertts Revocable Trust (including all provisions therein relating to successor Trustees),which instrument is incorporated herein by reference. 5. General Administrative Provisions. (a)Personal Representatives. I appoint my spouse, Randall E. Evertts, Sr., Personal Representative of my estate. In the event of the death or resignation of my spouse,Randall E. Evertts, Sr., or the failure or incapacity of my spouse, Randall E. Evertts, Sr., to act as Personal Representative,then Patrice D. Cook shall serve as successor Personal Representative (b)Independent Administration. I authorize my Personal Representatives to elect to administer my estate without adjudication, order or direction of the court, to the full extent permitted by applicable law. (c) Power to Act as Ancillary Personal Representative. If ancillary administration of my estate outside the State of Pennsylvania should be considered advisable in the opinion of my Personal Representatives,they shall act as ancillary administrators, but if they are unable to act as such, then they are authorized to appoint such person or corporation as they may select as such ancillary administrator. The expenses of such ancillary administration shall be paid out of my 2 domiciliary residuary estate. (d)Waiver of Bond. No Personal Representative hereunder shall be required to post bond or other security for the performance of his,her or its services as such. (e) Compensation. Each individual Personal Representative shall receive reasonable compensation for his or her services. Any corporate Personal Representative shall be entitled to be compensated as provided in its published schedule of fees in effect when its services as Personal Representative are rendered. b. Powers of Personal Representative. I direct that my Personal Representatives shall have all powers granted by common law or statute, and in addition shall have the following powers. (a) Sale of Assets. My Personal Representatives shall have the power to sell,with or without notice, at either public or private sale, all property not specifically bequeathed herein, including real property, which I may own at the time of my death, during the period of administration of my estate, adding the proceeds to my estate. In so doing, my Personal Representatives may employ the services of an agent or broker. My Personal Representatives may also employ the services of such appraisers for my real and t personal property as my Personal Representatives, in their discretion, may deem to be �4 5 necessary or appropriate. (b) Payment of Shipping Costs. My Personal Representatives shall pay the costs (including insurance during transit) of crating and transporting any tangible personal property bequeathed under Section 3. (c) Distribution to Incapacitated Beneficiaries. Whenever my Personal Representatives are required or permitted hereunder to make any distribution of principal or Income to a beneficiary who is then incapacitated, they may, in their discretion, distribute the money or other property (1) directly to such beneficiary, (2) to the legal representative of such beneficiary, (2) to a revocable trust established by the beneficiary, (4) to any person then having custody of such beneficiary,or(5)to any person or qualified corporation the Trustees may select as custodian for such beneficiary under a Transfers to Minors Law, Gifts to Minors Law, Adult Personal Custodian Law or Custodial Trust Act or other similar statute of any jurisdiction,and the receipt of such beneficiary,other person or qualified corporation,as the case may be, shall constitute a full discharge and release of liability to the Personal Representatives. 3 i (d) Investment of Surplus Funds. My Personal Representatives shall have the power to invest and reinvest any surplus moneys of my estate in any kind of property, real, personal, or mixed, and every kind of investment, specifically including, but not limited to, interest-bearing accounts, corporate obligations of every kind, preferred or common stocks, shares of investment trusts, investment-companies; mutual-funds index funds or-common-trust funds, including funds administered by any corporate Personal Representative, and mortgage participations, which persons of prudence, discretion, and intelligence acquire for their own account. 7. Tax Directions. (a) Tax Treatment of Administrative Expenses. My Personal Representatives may elect to use administrative expenses as a deduction for Federal estate or income tax purposes,regardless of the effect thereof on any of the interests under this Will or otherwise, and no compensating adjustment shall be made either as between income and principal or in the amount of any gift hereunder. (b) Authorization to Make Marital Deduction Election. My Personal Representatives shall follow the directions of the Trustees of the Randall E. Evertts, Sr. and Jean G. Evertts Revocable Trust concerning the election to qualify all or any portion of the trust estate created under the Randall E. t� Evertts, Sr. and Jean G. Evertts Revocable Trust for the Federal estate tax marital c, deduction allowed to my estate with respect to any qualified terminable interest -' property, regardless of the effect it may have on my Residuary Estate or the interests passing under the Randall E. Evertts, Sr. and Jean G. Evertts Revocable Trust and may be made in the form of a protective election to the extent allowed in the Code or Treasury Regulations. In determining whether, and to what extent, such an election is to be made, the decision of the Trustees of the Randall E. Evertts, Sr. and Jean G. Evertts Revocable Trust shall be binding and conclusive upon all persons whomsoever. 8. Guardians for Minor Children. In the event my spouse should not survive me, I recommend the appointment of Patrice D. Cook and estates and persons of those of my children who are then under the age of majority,to serve without bond. 9. Definitions and Miscellaneous Provisions. (a) Headings. The section headings and table of contents contained herein are provided for convenience and reference use only and shall not affect in any way the meaning or interpretation of any provision of this my Will. 4 (b)Incapacity. A person shall be deemed to have an Incapacity or to be Incapacitated when (1) such person is unable to conduct business affairs, which inability shall be deemed to exist or to terminate when so certified in writing by a physician then attending the person to whom such certification applies,(2)'such person is under age 21, or (3) such person has been missing for longer than 60 days and cannot be located with reasonable effort- (c) Treasury Regulations. "Treasury Regulations" or "Treas. Regs." shall mean the regulations pertaining to the Code published under 26 CFR as in effect on the date of execution of this Will, or, in the event that any such regulation is amended or superseded thereafter, to the regulation(or any successor regulation) as so amended. (d) Governing Law. The validity, construction and interpretation of this Will shall be determined in accordance with the laws of Pennsylvania IN WITNESS WHEREOF, I have executed this Will this Lilk day of October,2007. J n G.Evertis 5 COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND We,the undersigned,whose names are signed to the attached or foregoing instrument, being first duly sworn and-qualified according to law;do-hereby declare to-undersigned authority that we were- present and saw the Testator sign and execute the instrument as her will, and that she had signed willingly(or willingly directed another to sign for her),and that she executed it as her free and voluntary act for the purposes therein expressed,and that each of the witnesses,in the presence and hearing of the Testator, signed the will as witness and that to the best of their knowledge the Testator was at that time eighteen years of age or older,of sound mind and under no constraint or undue influence;and 1,the said Testator,do hereby acknowledge that I signed and executed the instrument as my last will,that I signed it willingly, and that 1 signed it as my free and voluntary act for the purposes therein expressed. j6A G.Evertts jj Residence: I�I Qom' �i.- Aor j W' ne Residence:_MeCkimr<bit(j 17010 I ss u Subscribed,sworn to and acknowledged before me by the above-names witnesses,this i}h day of October,2007 1A ( u r Notary Nrlic My Commission Expires: COMMONWEALTtt 6F PENNSYLVANIA Notar{al Seal Camp H1 BorCurn�C�imty �Y Canmission F-moires March 20 2410 Membor,Pennsylvania Assocleaon of Notarise 6 FIRST CODICIL TO THE WILL OF JEAN G. EVERTTS 1, Jean G. Evertts;-presently residing at 168 8h Street, New Cumberland, Pennsylvania, Cumberland County, Commonwealth of Pennsylvania, hereby declare this to be the First Codicil to my Will dated October 4, 2007. Paragraph "1. (b) Introductory Provisions. Identification of Children" is hereby amended and restated in its entirety to read as follows: As of the date of this Will, my children are Randall E. Evertts, Jr., Virginia C. Evertts, Nancy K. Hayes, Patrice D. Cook, and Barbara A. Zubahynsky. Grantor has two deceased children. Grantor's son, Larry Evertts, died in 1998, survived by children. Grantor expressly and deliberately wishes to exclude Larry Evertts children from the provisions of my Will. Grantor's son, Ronald L. Evertts, died in 2009, unmarried and without issue. I hereby republish and reaffirm my Will dated October 4, 2007, as herein modified, amended, and supplemented by this Codicil as if such Last Will and Testament were set out here in full and do incorporate it by reference hereto, and do hereby republish and declare my Will as amended, modified and supplemented as my Last Will and Testament. COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND We, the undersigned, whose names are signed to the attached or foregoing instrument, being first duly sworn and qualified according to law, do hereby declare to undersigned authority that we were present and saw the Testatrix sign and execute the instrument as her Codicil, and that she had signed willingly (or willingly directed another to sign for her), and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Codicil as witness and that to the best of their knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence; and I, the said Testatrix, do hereby acknowledge that I signed and executed the instrument as my Codicil to my Last Will and Testament, that I signed it willingly, and that I signed it as my free and voluntary act for the purposes therein expressed. Jean G. Evertts out S Residence: (70S-0 tness g f3 (u� .C, ruU h�v . Residence: Witness Subscribed, sworn to and acknowledged before me by the above-names witnesses,this 711-1 day of L) my L� 200 . COMMONWEALTH OF PENNSYLVANIA Notarial seal Danielle Winn,Notary Public camp Hili Born,CumberlanE County My ODMMI 51on Expires Sept 9,zags Notary Public Member,PennsVWanla AssoCa m of Notaries My Commission Expires: q Ill 13 IN WITNESS WHEREOF, I have hereunto set my hand and seal this 7th day of December, 2009. (S EAL) Jean G. Evertts SIGNED, sealed, published and declared by Jean G. Evertts,the above Testatrix, as and for a Codicil to 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 hereunto subscribed our names as witnesses. l Q, gout S (Jr'uCe (� , Residence: (nkA) fQ P/ l 0 Q S ((ff Witness Residence: =aAj C I,CVa. W itn e I' / RANDALL E. EVERTTS, SR.AND JEAN G. EVERTTS REVOCABLE TRUST Randall E. Evertts, Sr, and Jean G. Evertts of New Cumberland, Pennsylvania as Grantor, hereby assigns, transfers, conveys and delivers to himself/herself Randall—E: Evertts; Sr. as Trustee,--The Pershing-Brokerage AreoVnt held by Financial Network with the current account number of A317-012432 with a current estimated value of approximately $317,099.82 and Pershing Brokerage Account Fee Wrap held by Financial Network with the current account number of 06H-296748 with a current estimated value of approximately$228,731.68 to be held,administered and distributed by the Trustee. Trustee and his/her successors (hereinafter referred to as the "Trustees"), with any other property which may hereafter be transferred to the Trustees,IN TRUST,upon the following terms and conditions: 1. Grantor's Declarations. (a)Names of Trusts. tai The initial trust created by this instrument shall be known as the �R "RANDALL E. EVERTTS, SR. AND JEAN G. EVERTTS TRUST". Each additional trust created in this instrument may be referred to by the name given to it herein or by any other convenient name designated by the Trustees. (b)Grantor's Retained Rights Over Trust. This trust is hereby created and the interests created herein are vested subject to the following powers reserved by Grantor. (1) Right to Revoke. Grantor may revoke this trust in its entirety by written instrument, signed by Grantor and delivered to the Trustees, and upon receipt of any such instrument, the Trustees shall pay over and surrender to Grantor all of the property then held by them as Trustees hereunder. (2)Right to Amend. Grantor may amend the trust, in whole or in part,by a written instrument executed with the same formalities as this instrument, and upon receipt of such instrument,the Trustees shall thereafter bold,administer and distribute the trust estate upon such amended terms and conditions. (3)Right to Withdraw Assets. Grantor shall have the right,upon written notification delivered to the Trustees, to withdraw any separate property previously delivered by Grantor to the trust estate. (c)Additions to Trusts. Grantor may without restriction, and any other person, estate or trust may with the consent of the Trustees, make additions to any trust estate created hereunder, ^� such additions to be held,administered and distributed on the terms and conditions herein �J set out. 2. Payment of Income and Principal During Grantor's Life. Until the death of both Grantors, and after paying the expenses of management and investment of the trust estate, the Trustees shall (a) pay the entire net income thereof to Grantor, or as Grantor directs, in convenient regular installments, not less frequently than quarterly, or (b) during any period in which Grantor may be incapacitated, use and apply so much of the net income and of the principal thereof, without limit as to amount,-as,the Trustees consider appropriate for the"health,education; maintenance and support of Grantor and Grantor's dependent children, taking into account their accustomed standard of living, adding unused income to principal. The Trustees are authorized to distribute trust property to Grantor's attomey(s)-in-fact under a durable power of attorney either for the purposes stated above or for the purposes expressed in such durable power of attorney. At Grantor's death, all accrued net income and undistributed net income shall be added to the principal of the trust estate. 't 3. Payments At Grantor's Death Following the death of surviving Grantor, the Trustees shall reserve and pay the following debts, expenses, and taxes from the trust estate, before making the distributions provided for in subsequent sections of this trust(provided,however, that(1) no property exempt from the claims of creditors under applicable law shall be used for the payment of any of such debts, expenses, or taxes, and (2) no amounts shall be distributed from any retirement plan payable to the Trustees for the payment of any such debts, expenses or taxes after September 30th of the year following the year of Grantor's death): (a)Debts and Funeral Expenses. All Grantor's debts, allowed by a court of competent jurisdiction as a claim against Grantor's estate. In addition, the Trustees may, in their discretion,pay such other debts and obligations of Grantor, including the expenses of Grantor's last illness and funeral, as are presented to the Personal Representatives of Grantor's estate or the Trustees, within the period of time specified by law for filing claims against Grantor's estate, and approved by them including debts secured by a mortgage or real property. �.J (b) Estate Administration Expenses. All attorneys' and accountants' fees and other expenses incurred in connection with (1) the administration and devolution of the trust estate and any non-trust (probate or otherwise) property of Grantor, (2) determination of death taxes, and (3) any other matters relating to Grantor's affairs, without regard to any statutory, probate or other limitation. (e)Taxes. All death taxes, assessed by governmental authority by reason of Grantor's death, without contribution or reimbursement, but the Trustees shall not be required to 2 c pay: (1) any additional estate tax assessed by reason of the revaluation of qualified real property(as such term is defined in the applicable Federal tax laws relating to special use valuation of such real property) upon disposition or cessation of special use or (2) any generation-skipping transfer tax imposed upon property in respect of which a taxable termination or a taxable distribution occurs as a result of Grantor's death. It is the Grantor's intention that the burden of any such death taxes be on the Residuary Trust. 141 Residuary Trust. The rest of the trust estate shall be held, administered and distributed as a separate trust estate in accordance with this Section. (a)Division of Trust Into Shares for Children and Their Descendants. Trustees shall divide the trust estate into that number of equal shares which is necessary to provide one such share for each of Grantors' children who is then living and one such share for the then living descendants, per stirpes, of each child of Grantor who is then deceased and who has one or more descendants then living. The Trustees shall distribute each child's share to him or her, and shall distribute each share created for the living descendants of a deceased child of Grantor to such descendants, per stirpes,subject to the conditions herein set out. (b)Trusts for Children. If a child of Grantor becomes entitled to a share in the trust estate, prior to reaching age of 30 then the Trustees shall hold, administer, and distribute such share as a separate trust estate for the benefit of such child, upon the following terms and conditions: (1) Payment of Income and Principal to Child. The Trustees shall use and apply, directly or indirectly, for the benefit of, and/or pay to Grantor's child so much, none or all of the annual net income and of the principal of such child's trust estate as the Trustees consider appropriate for such child's health, education, maintenance and support until he or she reaches age 21, adding unused income to principal, after which time the Trustees shall pay directly to each such child the entire net income of his or her trust estate in convenient regular installments, not less frequently than quarterly, during the further continuance of his or her trust estate, or, during any period in which he or she may be incapacitated, use and apply so much of the income thereof as the Trustees consider Q 7 appropriate for his or her health, education, maintenance and support, adding unused income to principal. The Trustees shall also use and apply, directly or indirectly, for the benefit of, and/or pay to, each of Grantor's children so much of the principal of such child's trust estate as the Trustees consider appropriate for his or her health, education, .X maintenance and support. In making such distributions, the Trustees shall take into account the child's accustomed manner of living and may determine, in their sole discretion, whether to take into account any resources otherwise available to the child of which the Trustees have actual knowledge. (2) Termination of Child's Trust. When a child of Grantor reaches age 21,or upon creation of such child's trust, if such child has reached age 25 one-half of the property then constituting his or her trust estate shall be distributed to him or her, free 3 from trust; and when he or she reaches age 30, the balance of the property then constituting his or her trust estate shall be distributed to him or her,free from trust. (3) Distribution Upon Child's Death. Upon the death of a child of Grantor before complete distribution of his or her trust estate the property then constituting his or her trust estate shall be distributed to his or her then living descendants, per stirpes, or, if no such descendant is then Iiving, such property shall be distributed to Granntees_descendants-then living, per stirpes,-subject; in each case, to the conditions herein set out. (e) Trusts for Descendants of Children. If a descendant of a deceased child of Grantor becomes entitled to a share (or a part thereof) in the trust estate prior to reaching age 30,then the Trustees shall hold, administer, and distribute such share as a separate trust estate for the benefit of such descendant, upon the following terms and conditions: y (1) Payment of Income and Principal to Descendant. The Trustees tJ shall use and apply, directly or indirectly, for the benefit of, and/or pay to, such descendant so much, none or all of the annual net income and of the principal of his or her trust estate as the Trustees consider appropriate for his or her health, education, maintenance and support until he or she reaches age 30, adding unused income to principal. In making such distributions, the Trustees shall take into account the descendant's accustomed manner of living and may determine, in their sole discretion, whether to take into account any resources otherwise available to the descendant of which the Trustees have actual knowledge. (2) Termination of Descendant's Trust. When such descendant reaches age 30 the property then constituting his or her trust estate shall be distributed to him or her, free from trust. If any such descendant should die before reaching age 30, his or her trust estate shall be distributed to his or her then living descendants, per stirpes, or, if no such descendant is then living, such property shall be distributed to the persons who may then be his or her heirs who are also descendants of Grantor, if any, as determined by the laws of Pennsylvania then in force, subject, in each case, to the conditions herein set out. If no descendant of Grantor is then living, such property shall be distributed as provided in Section 5 (a) hereof. [S] Supplemental Trust Administration Provisions. The provisions herein contained for the distribution of the income and principal of the trust estate, and of each and every share or part thereof, shall be supplemented by and, when necessary,shall be subject to the following: (a)Contingent Residuary Gifts. If, at any time after Grantor's death, whether during the continuation of any trust established hereunder, or at the termination of any such trust, there is no beneficiary named or designated herein living to receive such property, or to have it continue in trust for his or her benefit, (or upon the death of the survivor of Grantor and Grantor's spouse, if no such beneficiary is then living), the property then constituting the trust estate shall be distributed, free from trust,to the persons who may then be Grantor's 4 i i heirs,as determined,by the laws of Pennsylvania then in force. (b)Distribution to Minor or Incapacitated Beneficiaries. Whenever the Trustees are required or permitted hereunder to make any payment or distribution of principal or income to a beneficiary who is then a minor or who is then incapacitated,the Trustees may, in their discretion, transfer and pay over the money_ or other-property-to-be-distributed (1) directly-ta such beneficiary;(2)to any person then having custody of such beneficiary, or (3) to any person or qualified corporation the Trustees may select as custodian for such beneficiary under a Transfers to Minors Law, Gifts to Minors Law, Adult Personal Custodian Law or Custodial Trust Act or other similar statute of any state, and the receipt of such beneficiary, other person or qualified corporation, as the case may be, shall constitute a full discharge and release of liability to the Trustees. (c)Spendthrift Clause. To the maximum extent permitted by law, the interest of any beneficiary (other than Grantor) in the income or principal of any trust created hereunder shall be free from the claims of any creditor and from attachment, execution, bankruptcy and other legal process and may not be voluntarily or involuntarily, or by operation of law, transferred, assigned, alienated, encumbered, or otherwise disposed of, except by a disclaimer. (d)Payment of Income at Beneficiary's Death. At the death of any beneficiary who is entitled to receive all of the income of any trust estate, any accrued net income and undistributed net income of his or her trust estate, other than income which has theretofore been added to principal in accordance with the provisions of the trust, shall go to the next trust estate as income, unless the property constituting the trust is then distributable free from trust by reason of the death of such beneficiary, in which event such accrued and undistributed net income shall be distributed as part of the principal of such trust estate. (e)Retention of Shares in Trust. If any portion of the trust of any of Grantor's descendants should go to another of Grantor's descendants for whom there is a trust then held hereunder, then the same shall be held by the Trustees as a part of and upon the same terms as are herein sett out respecting the original trust of such other descendant. (f)Termination of Small Trusts. y� The Trustees of any trust created hereunder who are not current income beneficiaries thereof may terminate such trust hereunder whenever they determine that the value of the trust estate is so small that to continue the trust would be uneconomical or imprudent, and, in that case, shall distribute such trust estate, free from trust, to any one or more of the then current income beneficiaries thereof in such proportions as the Trustees, in their sole and absolute discretion, shall determine. (g)Perpetuities Savings Clause. 5 Notwithstanding any other provision hereof to the contrary, all trusts created hereunder unless sooner terminated, shall terminate no later than the end of the period of time in which a nonvested interest in real or personal property must vest under the rule against perpetuities in effect on the date of Grantor's death or the date this instrument for any other reason becomes irrevocable. Upon such termination, the trust estate shall be distributed, free from trust, to any one or more of the then current income be .thereof in such proportions as the Trustees, in their--sole and-absolute discretion,shall determine. (h)Trust Merger Provision. If there shall be in existence any other trust estate or estates created by gift or by the Will of any person or created under any trust agreement for the benefit of the beneficiary or beneficiaries of any trust estate created hereunder, the Trustees shall, in the their discretion, have the power to merge the trust estate created hereunder with such other trust estate or trust estates, into a single trust estate for the benefit of such beneficiary or beneficiaries, if, in the opinion of the Trustees, the terms of such other trust estate or trust estates shall be substantially identical to the terms of the trust estate created hereunder, and such merger can be affected without materially adversely affecting such beneficiary or beneficiaries; provided that no trust may be merged with any other trust unless both trusts have the same generation-skipping transfer tax (GST) inclusion ratio. In determining whether the provisions of such trust estates are substantially identical or whether such merger will materially affect such beneficiary or beneficiaries, the decision of the Trustees shall be conclusive and binding upon all parties in interest. [6] Administrative and Investment Powers of Trustees. With respect to each trust estate herein created, the Trustees thereof shall have the following powers in addition to the powers otherwise granted by applicable state common law or statute. (a) General Management and investment Powers. The Trustees shall have full power and authority to manage and control the trust estate, to borrow money from any source (including the power to borrow from a u Trustee or any affiliate of a Trustee) and to sell, exchange, lease, grant options, rent, eel mortgage, pledge, assign, transfer or otherwise dispose of or encumber all or any part of the trust estate (for terms extending beyond the termination of the trust estate or otherwise), upon such terms and conditions as they may see fit. The Trustees may invest and reinvest,including during Grantor's life by purchases on margin,all or any part of the trust estate in such stocks, common and preferred (including the corporate stock of any corporate Trustee, or any of its affiliates), debentures, shares or participations in any common or mutual fund, interests in any general or limited partnership or limited liability company, bonds, notes, repurchase agreements and deposit accounts of any kind from or in any bank (including any corporate Trustee, or any of its affiliates), savings and loan association or other financial institution or brokerage firm, stock options and warrants, securities or other property, real or personal, within or without the State of Pennsylvania domestic or foreign, whether or not of the class or kind now or hereafter ordinarily 6 approved or held to be lawful for the investment of trust funds, as they may, in their discretion, select. The Trustees may make and change such investments from time to time according to their discretion; and they may continue to hold any stocks, securities or other property received by them hereunder,without any duty of diversification. (b)Retention of Assets. The Trustees may retain any real or personal property, without limitation, in the form received, without regard to any duty to diversify and whether or not the property is unproductive, underproductive, or a kind of property in which the Trustees may otherwise legally invest, and regardless of any rule of law concerning diversification requirements of a prudent investor to the contrary. The Trustees may freely exercise their own judgment and discretion with respect to the advisability of retaining any such property as a long-range investment, and the determination of the Trustees,made in good faith, shall be binding and conclusive upon the beneficiaries of the trust. Furthermore, the Trustees shall not be Iiable to any beneficiary of the trust for following written directions of Grantor regarding retention of any assets of the trust estate. (c)Allocation of Income and Principal. The Trustees may determine equitably, in their discretion,how any money or other property in the trust estate or received by the Trustees, or any gain or loss realized or incurred, shall be allocated as between income and principal, and how any loss or expenditure in connection with the trust estate, shall be apportioned between income and principal, except that (1) in the case of securities purchased at a discount, the entire subsequent sale price or maturity value shall be credited to principal; and(2) in the case of securities purchased at a premium,the premium shall be charged against principal without amortizing the same. (d)Exercise of Stock Powers. The Trustees may exercise all options and all conversion, subscription, voting and other rights of whatsoever nature held by or pertaining to any property, including securities of the corporate Trustee or any affiliate thereof, held by the trust estate. With respect to any securities held as an asset of the trust estate, the Trustees are authorized to participate in and request the filing of any registration statement or other Qx� application, return or report that may be required or authorized by local, state or Federal regulations, or that is, in the judgment of the Trustees, in the best interest of the trust estate and, in connection with any such filing, the Trustees may, in their discretion, give indemnification to any individual, corporation or other entity, pay underwriting costs and other expenses, insure against risk, execute instruments and do such other acts as the Trustees deem necessary or desirable. (e)Use of Nominee Ownership. The Trustees may register securities or other property, including real property, in the name of a nominee without disclosing the trust. The Trustees may deposit eligible securities with a clearing corporation and may hold United States government securities in a Federal Reserve Bank under book entry system. The corporate Trustee shall not disclose the name, address, or share position of the beneficial owner(s) of registered securities held by the corporate Trustee or its nominees unless the beneficial owner(s)request otherwise in writing. (f) General Banking Powers. During any period in which no corporate Trustee is serving as such hereunder,the Trustees,or any one or more of them as they may from time to time agree, may, at any time and from-time to-time,-sign checks; make deposits and withdrawals, borrow money, execute and deliver promissory notes, pledge and deliver collateral security, convey securities and give exoneration to the transferee thereof, have access to and remove items from any safe deposit box, and otherwise carry on other normal banking and investment practices in respect of the trust estate. x (g)Division and Distribution of Assets. In making any payment or distribution required or permitted hereunder, the Trustees may, in their discretion, distribute the same in cash or in kind or partly in each, and to the extent in kind the Trustees may select particular trust property and need not in any instance allocate particular issues of securities or other assets on a pro rata basis. In making any division of the trust estate required or permitted hereunder, the Trustees may also, in their discretion, allocate particular issues of securities or other assets on a non-pro rata basis. In exercising the foregoing powers the Trustees shall take into account such considerations as they deem relevant. The decision of the Trustees as to the property chosen for any such payment, distribution or division shall be binding and conclusive on all persons concerned. (h)Transactions With Related Parties. The Trustees may enter into any purchase, sale, loan, debt or other financial transaction with trustees, personal representatives or administrators of any trust or estate in which Grantor has an interest, regardless of whether such trustee, personal representative or administrator is also a Trustee hereunder. (i)Insurance Policies and Death Benefits. The Trustees shall collect the proceeds of all insurance policies, death benefits, and any other amounts made payable to the Trustees upon Grantor's death and, for such purpose, the Trustees shall have full power and authority to institute any suit, action or proceeding which they may consider necessary or proper for the collection of such insurance or such death benefits or otherwise, and may give all proper receipts and acquittances therefor. The Trustees, acting solely in their fiduciary capacity, shall have the right to exercise any election with respect to such property and to receive the proceeds therefrom in any manner the Trustees deem prudent and desirable, taking into consideration such matters as they deem appropriate. The Trustees shall allocate such property in accordance with the terms of this instrument as though such property had been payable to Grantor's estate, unless otherwise specifically provided by the terms of any beneficiary designation governing payment of such proceeds. (j)Severance of Trusts. With respect to any trust created hereunder, the Trustees may sever from 8 such trust and hold, administer and distribute as a separate trust hereunder, upon all the terms and conditions set forth herein, such portion of the trust as the Trustees, in their sole discretion, may deem advisable. (k)Advisors and Agents. (1) Employment. The Trustees are authorized to engage and pay for out of the trust estate the. services..of_such. accountants, .investment_ or other advisors, . including brokers or dealers, appraisers, legal counsel, or other experts (any of whom may be a Trustee or a firm with which a Trustee is associated), and may establish such agency or custodial accounts, as the Trustees, in their sole discretion, deem to be in the best interest of the trust estate and the beneficiaries or any of them. (2) Compensation. The compensation paid to any such advisors and agents shall be in addition to and shall not reduce the compensation otherwise payable to the Trustees. A Trustee who is an attorney, accountant, investment advisor or other professional, or a firm with which a Trustee is associated, that performs services as such for the trust estate, shall be compensated therefor in accordance with the normal rate of compensation of such Trustee or firm for such services, in addition to any compensation which the Trustee is otherwise entitled to receive. (1)Delegation of Powers. (1) To Outside Agents. Except as otherwise expressly provided in this trust instrument,the Trustees shall have the power and authority, by a written instrument signed by the then serving Trustees, to delegate the investment and management powers granted to the Trustees herein to an agent retained pursuant to Section 6(k)(1) provided that such delegation is prudent under the circumstances. Such delegation may be with respect to all of the assets of the trust estate or only certain assets of the trust estate as the Trustees, in their discretion, may determine. The Trustees may also revoke any such delegation, by a written instrument signed by the then serving Trustees. So long as the Trustees act prudently when (i) selecting any agent to exercise any delegable investment or management power on behalf of the Trustees, (ii) establishing the scope and terms of ^ \ any permitted delegation of the Trustees' general investment or management powers, consistent with the terms and purposes of this trust instrument, and (iii) reviewing an o� agent's overall performance and compliance with the terms of the delegation, the Trustees shall not be liable, in the absence of bad faith, for any loss arising in connection therewith. The Trustees may pay reasonable compensation to any agent to whom any u such powers have been delegated, in addition to the compensation to which the Trustees are entitled under this trust instrument. (2) To Other Trustees. At any time when there may be more than one Trustee acting as such with respect to any trust created hereunder, any individual Trustee may, at any time and from time to time, by written instrument signed by him or her, designate any co-Trustee then serving hereunder to act on such Trustee's behalf in the exercise of any or all powers, duties and discretions vested in the Trustees jointly regarding investment and management of the trust estate and may, at any time by written instrument, change or revoke such designation. 9 [7] General Administrative Provisions. (a)Successor Trustees. If Grantor, Randall E. Evertts, Sr. shall become unable (by reason of Grantor's death or incapacity) or unwilling to serve as Trustee hereunder, then Darrell C. Dethlefs,Esquire shall serve as Trustee hereunder. (b)Resignation of Trustees. Any individual Trustee may resign at any time without any court order by giving written notice to the other Trustees of the trust estate in respect of which he or she is then serving. Darrell C. Dethlefs, Esquire (or any successor corporate Trustee) may resign at any time by written notice delivered to the Grantor, or if the Grantor is incapacitated, to the Grantor's legal representative. After Grantor's death, such notice shall be delivered to the Grantor's legal representative or the current income beneficiary or beneficiaries of the trust estate. The individual(s) to whom notice of the corporate Trustee's resignation is given in accordance with this paragraph shall appoint a qualified corporation or a qualified individual as successor trustee within ninety (90) days of their receipt of said notice. If such individual(s) fail to appoint a successor trustee within said ninety (90) day period, the corporate Trustee, at the expense of the trust, may secure the appointment of a successor trustee by a court of competent jurisdiction. (c)Removal of Trustee In respect of any trust or share thereof hereunder, the current adult beneficiaries, acting unanimously, may at any time remove any then serving Trustee, upon written notice thereof delivered to such Trustee; provided, that any such removal shall he accompanied by the appointment by such adult beneficiaries of a qualified corporation or a qualified individual as successor Trustee. (d)Definition of Terms. The terms "qualified individual" and "qualified corporation" as used herein shall mean, respectively, an individual who is legally competent to act as trustee and a bank or trust company with power to act as trustee located within the United States. The term "Trustees", wherever used herein, shall be deemed to include all the Trustees, individual and corporate, of any gender, at any time serving as such in respect of any trust estate. (e)Waiver of Accounts and Audits. No successor Trustee hereunder shall be required to audit or approve accounts received from a prior trustee. Prior to delivering trust assets to a successor trustee or prior to making any partial or complete distribution of principal under this instrument (other than a distribution that is made in the exercise of the Trustees' discretion and does not terminate a trust estate) the Trustees, as they elect in their discretion, (1) may request an approval of the Trustees' accounts and a release and discharge from all beneficiaries that have an interest in the distribution, and if such approval, release and discharge is not granted, may request court settlement of such accounts; or (2) may request court settlement of such accounts. All of the Trustees' fees 10 and expenses (including attorneys' fees) attributable to court approval of such accounts shall be paid by the trust to the extent that the accounts are approved. (f) Waiver of Bond. No Trustee hereunder shall be required to post bond or other security in any jurisdiction for the performance of his,her or its services as such. (g) General Limitation On Trustees' Powers. No individual Trustee of any trust estate created hereunder shall have the power to participate in any decision concerning the payment,use or application of income or principal (1) for his or her own benefit, except to the extent such Trustee's power to use or apply income or principal for such Trustee is limited by an ascertainable standard relating to the health, education, support or maintenance of such Trustee personally; (2) h� for the benefit of any person in respect of whom such Trustee has a legal obligation of support; and (3) for the benefit of a beneficiary other than such Trustee of any property in which such Trustee has a beneficial interest, except to the extent the exercise or non- exercise of such Trustee's power to use or apply income or principal for a beneficiary other than such Trustee is limited by a reasonably fixed or ascertainable standard which is set forth in this instrument. No Trustee who is a beneficiary of any trust estate created hereunder shall have any power to nor shall any such Trustee participate in any decision concerning loans made by the trust to any beneficiary hereunder, in any decision concerning termination of a trust share hereunder, or in the exercise of any other power whatsoever which would cause such Trustee to be attributed with any ownership interest in trust property(including without limitation a general power of appointment)for federal estate tax purposes. (h)Trustee Accountings. The Trustee shall render an account at least once each twelve months to each adult beneficiary and to the natural or legal guardian, if any, of each minor or otherwise legally disabled beneficiary then receiving or entitled to receive income hereunder. The account shall show the receipts, disbursements and distributions of principal and income since the last accounting, and the assets on hand. if no objection shall be made to any account so rendered within ninety (90) days after a copy thereof has been deposited in the mail addressed to any person entitled thereto, as hereinabove provided, such beneficiary shall be conclusively presumed to have approved or assented to all actions reflected in the account so rendered. Notwithstanding any statute or rule of law to the contrary,no Trustee shall be required to qualify or to file inventories or accountings in any probate or other court. (i)Events Affecting Beneficial Interest. Unless the Trustees have received written notice of the occurrence of an event affecting the beneficial interests in any trust created hereunder or otherwise have actual knowledge of such event,the Trustees shall not be liable to any beneficiary thereof for distributions made as though the event had not occurred; provided, however, that this clause shall not exculpate the Trustees from liability arising from nonpayment of death taxes or generation-skipping transfer taxes that may be payable out of the trust estate on 11 occurrence of an event affecting the beneficial interests in such trust. [81 Compensation of Trustees. (a)Individual Trustees. No individual Trustee who is related to Grantor by blood or marriage shall receive-compensation for-his or her-services-as-such-hereunder;-but he or she shall be- entitled to reimbursement for any reasonable expenses incurred by him or her individually on behalf of any trust estate. Each other individual Trustee hereunder shall receive reasonable compensation for his or her services as such hereunder. (b)Corporate Trustee. Any corporate Trustee may retain payment for its services as trustee from the assets of the trust: (1)in accordance with its schedule of rates as published from time to time and as in effect at the time such compensation becomes payable; (2) without diminution of any fees that it or any Affiliate may receive from mutual funds or money market funds in which the trust has invested or any financial instrument or investment vehicle in which trust assets are invested, which fees may include, but are not limited to, payments for investment advisory or management services and administrative and sub- accounting services, as well as brokerage fees and commissions and payments for other expenses of the funds or investments; and 3 without diminution of a K p � O payments to any Affiliates for services rendered to the trust. [91 Definitions and Miscellaneous Provisions. �2 (a) Children. The terms "child," "children," "descendant," and "descendants" shall include any person legally adopted by Grantor or any person under eighteen (18) years of age legally adopted by any descendant of Grantor, and the descendants of any such legally adopted person. As of the date of this trust, Grantor has the following livin childre Randall E. Evertts, Jr., Ronald L. Evertts, Virginia C_ Evertts, Nancy K. atrice D. Cook, and Barbara A. Zubahynsky and Grantor has one deceased child, Larry Evertts, who died in 1998 and who died survived by Children, now living and that Grantor expressly wishes to exclude said children from the provisions of this trust. (b) "Education" and "Health" of Beneficiary. Any power herein given to the Trustees to pay and/or use and apply income or principal of the trust estates for the education or health of any beneficiary shall, as respects education, include private schools and colleges and graduate or special training, and, as respects health, include medical, dental, hospital and nursing expenses and expenses of invalidism and payment of insurance premiums covering such expenses. (c)"Heirs." For all purposes hereof, whenever a distribution is specified to be made to the "heirs" of any person, such "heirs" shall be limited to the persons who would then inherit such person's personal property under the laws of the State of Pennsylvania then 12 in force relating to the descent and distribution of intestate estates, in the proportions provided by such laws, as if such person had died unmarried and intestate at that time, domiciled in Pennsylvania,possessed only of the assets to be distributed hereunder. (d)Simultaneous Death Provisions. If any beneficiary shall die simultaneously with Grantor or under such circumstances as_to.render it impossible or difficult to determine who died first, Grantor directs that Grantor shall be deemed to have survived such beneficiary; and the provisions of this trust shall be construed and the dispositions of property herein made shall be governed accordingly; provided that Grantor's spouse shall be presumed to have survived Grantor if Grantor's spouse actually survives Grantor by any period of time or if the order of deaths of Grantor and Grantor's spouse cannot be established by proof. (e)"Internal Revenue Code." All references herein to the "Internal Revenue Code," the "Code," or any Section thereof, shall be deemed to refer to the Internal Revenue Code of 1986, as amended and as it may hereafter be amended, or to any subsequently enacted provision of law replacing said Code or any such Section thereof. (1)Incapacity. A person shall be deemed to be legally disabled or under a legal disability if(1) such person has been duly adjudged an incapacitated person, a disabled person, an insane person or an incompetent person by any court of competent jurisdiction and a legal guardian for such person has been appointed; or (2) a person's ability to receive and evaluate information effectively or to communicate decisions,or both,is impaired to such an extent that the person lacks the capacity to manage such person's financial resources, as determined by certification of one licensed physician; (3) such person is someone who cannot take any needed actions due to involuntary detention or disappearance, as determined by the affidavit of at Ieast two people with knowledge regarding the same; or (4) with respect to a person currently serving as Trustee or designated as successor Trustee, such person fails to provide a certification in writing by a physician then attending such person that such person is not incapacitated, within 60 days of receipt of 4� written notice reasonably requesting such certification signed by the co-Trustee(s) or, if none, by either a designated successor trustee or a majority of the current income beneficiaries. A fiduciary hereunder shall have no liability to anyone for acting in good faith upon any such certification or affidavit, nor shall any fiduciary have a duty to request the certification described in (4). In the event a person is deemed to be legally disabled or under a legal disability in accordance with (4) above, the person(s) who requested such certification shall prepare a written notification of the circumstances leading to the determination of incapacity, which shall be signed by such person(s) and dated. Any third party may rely upon such written notification in dealing with the trust and the Trustees. (g)Legal Guardian. Unless the context requires otherwise,the term `legal guardian" includes a guardian of the person as well as a guardian or conservator of the estate. 13 (h) Per Stirpes. Whenever any income is to be paid or property is to be distributed to a person's then living descendants "per stirpes," initial division into equal shares shall be made at the oldest generation level occupied by at least one then living person. This trust instrument, its validity, construction and any questions concerning its amendment or revocation shall be governed by the laws of the State of Pennsylvania The administration of all trust estates created hereunder is to be governed in all respects by the laws of the state in which the trust is then being administered (based on the location of the principal office of the Trustee then having custody of that trust's principal assets and records) which state's courts shall have nonexclusive jurisdiction over the administration of that trust with respect to any period during which it was being administered in that state. The foregoing shall apply even though the situs of some trust assets or the home or principal place of the Grantor or any other beneficiary may at some time or times be elsewhere. 6)Headings. The section headings contained herein are provided for convenience and reference use only and shall not affect in any way the meaning or interpretation of any provision of this trust. IN WITNESS WHEREOF, Grantor and the Trustees have executed this instrument this day of October, 2007. Randall E. Evertts, Sr. Grantor �Of Jean G. Evertts Grantor Randall E. Evertts, Sr. Trustee Residence: 1614 �c1 W es F4 t Residence: 3�4 •PS% W es 14 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss We, the undersigned, whose names are signed to the attached or foregoing instrument, being first duly sworn and-qualified_according to law;do hereby declare to-undersigned authority that we were present and saw the Grantors and Trustee sign and execute the instrument as his will, and that he had signed willingly (or willingly directed another to sign for him), and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Grantors or Trustee, signed the Trust Document as witness and that to the best of their knowledge the Grantors and Trustee were at that time eighteen years of age or older, of sound mind and under no constraint or undue influence; and I, the said Grantors and Trustee, do hereby acknowledge that we signed and executed the instrument as Revocable Trust, that we signed it willingly, and that we signed it as my free and voluntary act for the purposes therein expressed. Randall E�� L1. Events, Sr. �aJ Jean G. Evertts 41essqr' Residence: 3614 G4u"e; pn Mecl+Gn1GS I✓y, f -osb Residence: A3, _ Q i 4ess e `A Subscribed, sworn to and acknowledged before me by the above-names witnesses,this _o day of October, 2007 COMMONWEALTH OF PENNSYLVANIA NotaAal Seal ��Mahoney,Notary Pul�fic No blic Came H��,Cumberland Cotmty MyCommfsspn E�ires March 20,2070 Member,Penne0".11 Aesoolatlon of Notaries My Commission Expires: 15 0r . ( lm 7 ! g _ a_ /§ � { / \\k /k . . . . . . . -f C: { . .. i /. . §§ (2/ ■r -_ ; ` EE \ {( §0 EL | _ ! , ■ � ! Z : " \;; \ | % / _ \ \ } & q a / E § ■ � ® § \ 10\\ \ ; 2 © N � \ � !7!«( \k% ƒ a [§ % 7a ;£ 7§ §\ y■ r( y/ / f § / c i E ` K § (§ r 2 § ■ p§ ` �■ 2 �; J ( - ( 2 - �I - -- t � / 2 EF a, a a a ; • ' ( ` } � � ` k § ■r ( E � / � ; ■ { § ; # - E ! \ § m [ ! | ( [ ! 7 } , 2 2 / ■ E ) Ik } \ \ ) ) ) E ) ! k 8 a u.me a M �] po °°OO�. �� °o�. ny °g o�. 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