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Home My WebLink About02-0808 ROBERT H. LONG, JR.' JAMES H. CAWLEY SHERILL T. MOYER DEAN F. PIERMATTEI JAN P. PADEN KENNETH L JOEL' RICHARD B. WOOD DEBRA M. KRIETE LAWRENCE B. ABRAMS III' TODD J. SHILL J. BRUCE WALTER DAVID M. BARASCH JOHN P. MANBECK LORI J. McELROY FRANK J. LEBER THOMAS J. NEHILLA PAUL A. LUNDEEN KEVIN M. GOLD JACK F. HURLEY, JR. CARL D. LUNDBLAD DAVID B. DOWLING JAMES E. ELLISON DAVID F. O'LEARY RICHARD E. ARTELL DAVID O. TWADDELL ROBERT J. TRIBECK CHARLES J. FERRY TIMOTHY J. NIEMAN STANLEY A. SMITH PAUL J. BRUDER, JR.' JENS H. DAMGAARD' JOANNE BOOK CHRISTINE DRAKE D. NICHOLAS AMY J. MENDELSOHN' THOMAS A. FRENCH MICHAEL W. WINFIELD' DEAN H. DUSINBERRE KATHRYN G. SOPHY' DONNA M.J. CLARK STEPHANIE E. DlVITTORE CHARLES E. GUTSHALL KATHLEEN D. BRUDER'.' PAUL F. WESSELL CHRlSTYLEE L PECK SHAWN D. lOCHINGER JOHN M. COlES 1 ALSO ADMITTED TO THE DISTRICT OF COLUMBIA BAR 2 ALSO ADMITTED TO THE FLORIDA BAR 3 ALSO ADMITTED TO THE MARYLAND BAR 4 ALSO ADMITTED TO THE NEW JERSEY BAR S ALSO ADMITTED TO THE NEW YORK BAR Register of Wills Cumberland County Courthouse High and Hanover Streets Carlisle, P A 17013 Dear Sir or Madam: RHOADS & SINON LLP ATTORNEYS AT LAW TWELFTH FLOOR ONE SOUTH MARKET SQUARE P.O. BOX 1146 HARRISBURG, PA 17108-1146 OF COUNSEL HENRY W. RHOADS JOHN C. DOWLING RETIRED FRANK A. SINON PAUL H. RHOADS 1907-1984 JOHN M. MUSSELMAN 1919-1980 CL YLE R. HENDERSHOT 1922-1980 TELEPHONE (717) 233-5731 FAX (717) 232-1459 EMAIL ydurham@rhoads-sinon.com WEB 5 I T E : www.rhoads-sinon.com DIRECT DIAL NO. 231-6677 September 5, 2002 FILE NO. Re: Estate of Lois P. Thomas We are submitting to you for probate the original Will of Lois P. Thomas who passed away on August 27, 2002, a resident of Cumberland County. Enclosed are the following documents: 1. Original Will. 2. Death Certificate. 3. Oath of Subscribing Witness Form. 4. Petition for Grant of Letters. You will note that the oath of the Executor was taken by the Register of Wills Office of Dauphin County. 5. Estate Information Sheet. 6. Check in the sum of$387.00 representing payment of probate fee of $340.00; the cost of five (5) short certificates @ $3.00 each ($15.00); the will fee of $27.00 and JCP fee of$5.00. 443003.1 YORK: TELEPHONE (717) 843-1718, FAX (717) 232-1459 AFFILIATED OFFICE: LANCASTER: STE. 203, 1700 S. DIXIE HWY, BOCA RATON, FL 33432 TELEPHONE (561) 395-5595, FAX (S61) 395-9497 TELEPHONE (717) 397.4431, FAX (717) 232-1459 RHOADS & SINON LLP September 5, 2002 Page 2 We have also enclosed an extra copy of the Petition for Probate, the Oath of Subrscribing Witness and Estate Information Sheet, that we ask that you time stamp and return to us in the enclosed self-addressed stamped envelope. If you have any questions or comments regarding the enclosed filing, please contact the undersigned. Very truly yours, RHOADS & SINON LLP Enclosures ., ~rh<04>--' cc: Frank S. Thomas Henry W. Rhoads, Esquire Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of Lois P. Thomas No. ,;/.,..{) ~.. 'lOll also known as , Deceased FRANK S. THOMAS. Petitioner, who is 18 years of age or older, appties for: (COMPLETE "A" OR "B" BELOW:) Social Security No. 176-34-8700 lD A. Probate and Grant of Letters and aver that Petitioners are the executors named in the Last Will of the Decedent, dated September 9. 1988 and codicil(s) dated None State relevant circumstances, e.g.. renunciation, death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child bom or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: No Exceptions D B. Grant of Letters of Administration (d.b.n.c.t.s.: pendente lite; durante absentia; durante minoritate) Petitioner(s) after a proper search haslhave ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: I Name Relationship Residence I (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 3600 Logan Street Ext.. #1-A. Camp Hill. Hampden Township. PA 17011 (list street, number and municipality) Decedent, then 87 years of age, died AUQust 27 , 2002, at Messiah VillaQe. Upper Allen Township. Cumberland Countv. .PA (Location) Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property ........................................................................................... $ (If not domiciled in PA) Personal property in Pennsylvania ..................................................................... $ (If not domiciled in PA) Personal property in County ............................................................................... $ Value of real estate in Pennsylvania ............................................................................................................................ $ Total................................................. ................... ............................................... $ Real Estate situated as follows: NONE 450.000.00 N/A N/A 0.00 450.000.00 Wherefore, Petitioner respectfully requests the probate of the last Will presented with this Petition and the grant of letters in the appropriate form to the undersigned: Signature Typed or printed name and residence A ~ee'/ FRANK S. THOMAS 3600 Logan Street Ext, #1-A Cam Hill, Pa 17011 442744.1 Form RW-1 Page 1 of 2 (Dauphin County) . Rev. 9/92 . ---J A.. / ~. """'" Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according ~ law:., 0.. A ~_ Sworn to and affirmed and subscribed '}... .~ before me this \...~\.... day of /' ~ 2002 ~\\~l\~ No. 21-2002-808 Estate of Lois P. Thomas Deceased Social Security No: 176-34-8700 Date of Death: Auqust 27, 2002 AND NOW, September 9th ,2002, in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters g)Testamentary 0 of Administration d.b.n.c.t.; pendente lite; durante absentia; durante minomate are hereby granted to Frank S. Thomas _ in the above estate and that the instrument(s) dated September 9th, 1988 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters.. '" ........ ..... ...... ... Short Certificate( s ). ..?.. .. .. Renunciation................. . Affidavit ( )................. Extra Pages ( 9 )............ Codicil.......................... JCP Fee........................ Inventory...................... . Other........................... . TOTAL............... . Fonn RW-1 page 2 of 2 (Dauphin County) .. Rev. 9/92 $ 340.00 $ 15.00 $ $ $ 27.00 $ $ 5 .00 $ $ Attorney: Henry W. Rhoads 1.0. No: 07240 Address: Rhoads & Sinon LLP, PO Box 1146 1 South Market Square, HarrisburQ. PA 17108-1146 Telephone: 717-233-5731 $ 387.00 CAll Attornev when letters are done on 9/9/02 Register of Wills of Cumberland County, Pennsylvania OATH OF SUBSCRIBING WITNESS Estate of Lois P. Thomas No. 21-2002-808 also known as , Deceased Henry W. Roads and Lawrence B. Abrams (each) a subscribing witness to the 0 codicil(s) C&I will presented herewith, being duly qualified according to law, depose(s) and say(s) that he was present and saw the above Testatrix sign the same and that he signed as a witness at the request of Testatrix in her presence and C&I in the presence of each other and C&I in the presence of the other subscribing witnesses. ( Ignature) Lawrence B. Abrams 1812 Walnut Street Camp Hill, PA 17011 (Address) Sworn to or affirmed and subscribed before me this qt:L ~.d..t LA _ " day of ,2002. NOTARIAL SEAL YVONNE R. DURHAM. Notary Public Harrisburg, Dauphin County My Commission Expires Aug. 20, 2005 Member, Pennsylvania Association of Notaries (Signature and seal of Notary or other official qualified to administer oaths. Show date of expiration of Notary's commission.) NOTE: To be taken by officer authorized to administer oaths. Please have present the original or copy of Instrument(s) at time of notarization. Fonn RW-12 (Dauphin County - Rev. 9/92) 442746.1 I-IIOS.kO"> REV This is to certify that the information here given is correctly copeJ from an original certificate of death duly filed with me as Local Registrar The original certificate will be forwarded to theSlare Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. No. ~/ili!!"'~-';;/-- ~ .;.<'I'(~\:m.aI!"[;'C'_~ /,\\ ~ // ",-- '1'r--...:.' /{~,/ ',:~,~\ ~~"?~\ I~'~ ~l\ I::-C). -~I \,~(,...);. ~~! ~ *-. .. . * ,I \ <?j" . '~/i 1-~' - '. . ..~ll ~-- ',fIrA.--- /<:. 't-\;. '."/ '~2'~,' iYl~NT \}' .~l/"~\' <:['!~!;~!.!~.~~' ,/') //" L.~~,t <,""""";"" ,.' ";t~1~) /.-/ cY:..:~.~.t~~...:t.~."'.,~~-.~ ~ - ..,./~./. " V ~Cl. for this certificate. S2.00 l.ocal Registrar P 8387025 AUG 2 9 2002 Ihte ITEM # (, SHOULD REA D AS FOLLOWS; dJ~.7;// /9/'-1 t:~,-~ /1: (' , ...---' ,.p- /l .' A' ,?;r- ~ ~,:...--- ''''',/ ,.~..{<L~,,1.,.~ ~ ,?,/ . , I) 43 Rev. 2187 COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF HEALTH. VITAL RECORDS CERTIFICATE OF DEATH NAME OF DECEDENT If ,(Sf. M'ddle, :..asll =-~~- SEX STATE ~llE :-'UMBEA SGCIAl SECURtTY NUMBER AGE (LaSl 8ttlhday) uNOE R 1 YEAR MonIh. Days UNDER 1 DAY Hours MMlutn PlACE OF DEATH let-eek 01'1'11 <,r'e HOSPITAL lnpat~l 0 ... FAC1UTY NAME (II rlOt rn~N\.Itl(l(l. gl\le !>Ueel iind numbtlfl BiRTHPLACE ,Ct'f ".,11 3lal8 oc I'cftl.yn LOUf'Uyl ~ '('~lrlJcl.ul':> ,)n '~'l~t ,;>tJet OOAD =ltvjD 1. Lois P. Thomas female 3176 - 34 ~700 87 v.. all River,MA ,~ ERJOutpau.nl L.J .. COUNTY OF DEATH DECEDENT'S USUAL OCCUP,(f1ON (Gl'o/e lund of WOfk done dullng f'TIOSt y! WOfk~ Iif,: do not V~ lerKed) , SCnOO.L r:eacner educatlon - 11.. 111:1. DECEDENT'S MAIliNG ADDRESS (St,eet:. Cilyilowo. SIaIe. bpCode) 12. DECEDENT'S EDUCATION MARITAL STATUS, Mamed S ,onl hi! est \ aOe CDl11 led Nev... M.J.rrl8d, W~. E~.ntary/5eGOnd.ry College utVOl"!;;od (Specify) 1312 {()"21 2 (14""" ..married Pennsylvania Did 17..O(Yes.__........ -..... -... """'-, AACE . Am.nun lnewn, Black. Whll.. el(; ,Specify) '0. whi te SuRVIVING SPOUSE III ",.Ie. ;;)I..... tnaKUlO namlll Cumberland Upper Allen ... KINO OF BUSINESS/INDUSTRY .... Messiah Village w..s DECEDENT EvER IN U S ARMED FORCES? 'osO No~ Thomas lb. 3600 lA, Logan ct. 1.. Camp Hill,PA 17011 fRHER'S NAME \Flfst Middle LaSl) DECEDeNT"S ACTUAL RESIDENCE (See IflslrUCIKlOS on Oltoe. SIOeI 17.. Stal. "'" 17b. County Cumberland 11d.D :h::=-'=O' ""Y-" MOTHER'S NAME IF,,sl. M'ddle. Mdlden SUlnamel 11_ Ralph Pepperman INFORMANT'S NAME (T ype;Pnnl) Frank. S. Thomas _. METHOD OF DISPOSIT! Bunat CramallOft 0 Removal horn Sial. 0 Donation 0 Other { . 21. Rolling Green Cern. 21c. NAME AND AOORESS Of FACILITY FH & (5,324 H.mre.l. A~., LICENSE NUMBER PA17043 23a. TIME OF DEATH 2.. : L{ 5 P... 2. 27. PART I: Enter the diseases, IOlurieSOl complicatlOO$which caused the dealh. Do no. enter thel1'lOde 01 dyt list onty OM cause on each....... 23b. 23c. WAS CASE REFERRED 1"0 MEDICAl EXAMINERlCQAONEA1 v..O 21. No~ C~.-LJ '0 ~ u (fi1.'Y1 V, (~ Av (.w::t. OUElO(OA~OUENCEOf): (j I Approxlm.re : inclH'YaI bel'Ween I OnMt and death I : PART U: ~r s9'if\catll ~conubuting to dealh. but not ,.suning III 1M undertytng cat.M gWen in PART I DUE 10 (OA AS A CONSEOUENCE Of), DUE 1O(OA AS ACONSEOuENCE Of) NalUlal )9 D D DATE OF INJURY (Monltl. Day, ~af) I . -L TIME OF INJURY INJURY AT '<NOAK7 DESCRIBE HOW INJURY OCCURRED. . WERE AUTOPSY FINOtNGS AVAJLA81E PRtOR m COMPLETION OF CAUSE OF DEATH? MANNER Of DEATH HO""c'" D D o ~'CE-OFINJUAY. Al home. far~,O:;eet, f~dOf"'y, olhce M, bUllOnfj, etc. \Spec,fv) 3". v.. 0 NoD N~ v.. 0 No~ Accident pendtng Investl9aUon s.oc... Coutd not be rJelermlned 3Oe. 2". 21b, CE:RTIFIER tC~tlCk aniy one) .CERTIFYING PHYSICIAN IPhyslCldn cerhlYIll9 cause 01 dealh w....et' d(\{JI....., phvSl(..an has pl"Qnwnced dealh ano compleled Uem 23l To 1he besl 01 my knowiedge. death oc<:urred due &0 the cause(s) and manne,.. stated. , 29. .PAONOUNCING AND CERTIFYING PHYSICIAN (PhYSICian both o;I8IlOUIIC'PQ \Jedlh dfld .;erl,lytnq 10 cause 01 (leal....1 To Ihe tMt;1 ot my knowledgfl. death occurred al the time, date, and plac., and aueto Ihecause(s) and manner..s stated" .MEDICAL EXAMINERlCORONER On Ihe b..is 0' examination andlor investigalion, in my opinion, death occurred althe time, date. and place. and due 10 the cause(s) and manner as slated. . " ......... , , , . , . . . , ' , ' 318. REGISTAA"IGNATURE A~M~...-""' (:Uc..-'/{/ /" (, "l' a--(-.z.,ft-o/.;p..~- .F---.------------ k.ll / .; I /r'J 32 OAT E FilED \Mollth Day. YedO ,. .r. / [J J4 d 'T "" CJ cJ L .------ SAS/SASWill's/kkr/LPThomas.Wil/7-18-88/#3 LAST WILL AND TESTAMENT OF LOIS P. THOMAS .ll -~ tu:lJ,;). - gO}! I, LOIS P. THOMAS, of Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time previously made. ITEM I: All inheritance, estate and similar taxes becoming due by reason of my death, except any taxes relating to generation skipping transfers imposed under Chapter 13 of Subtitle B of the Internal Revenue Code, as amended, ("Death Taxes"), whether such Death Taxes shall be payable by my estate or by any recipient of any property, shall be paid by my Executor out of the property passing under ITEM IV of this Will as an expense and cost of administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement for any Death Taxes paid by my Executor, even though paid with respect to proceeds of insurance or other property not passing under this Will. ITEM II: I hereby exercise all powers of appointment which I may have at the time of my death in favor of my Executor, and all property subject to all such powers of Page 1 of 10 pages appointment shall be included in my estate and be governed by the provisions of this Will. ITEM III: I give and bequeath all of my household furniture and furnishings, automobiles, books, pictures, jewelry, china, crystal, appliances, silverware, wearing apparel and all other like articles of household or personal use or adornment to my husband, FRANK S. THOMAS (liMy Husband"), if he survives me. If My Husband does not survive me, I give such articles to my children living at my death in as nearly equal shares as they shall select under the supervision of my disinterested Executor. If any such articles cannot be fairly divided or distributed in kind in the opinion of my disinterested Executor, such articles shall be sold and the proceeds thereof shall pass as a part of my residuary estate. ITEM IV: I give, devise and bequeath to my Trustee hereinafter named, IN TRUST NEVERTHELESS, to be held, administered and disposed of in accordance with this ITEM for the benefit of My Husband and my issue (herein referred to as the "Unified Credit Trust") an amount equal to the balance of the dollar amount not taxed in my estate due to the application to my estate of the unified credit against federal estate tax (the "Unified Credit"), after deducting therefrom the value, for federal estate tax purposes, of (a) assets included in my federal gross estate which pass or have passed other than under the terms of this will and which will utilize a portion of the Unified Credit, (b) any bequests under the preceding ITEM III which will Page 2 of 10 pages utilize a portion of the Unified Credit and (c) adjusted taxable gifts not included in my federal gross estate but included in the computation of the tentative federal estate tax in my estate. My Trustee shall have, hold, manage, invest and reinvest the assets of the Unified Credit Trust, collect the income and (a) If My Husband survives me, beginning at my death, my Trustee shall pay over the net income of the Unified Credit Trust to My Husband during his lifetime, in installments not less frequently than quarterly. In addition, my Trustee shall pay such amounts of the principal of such trust as, in the sole discretion of my Trustee, may be necessary for the maintenance, support and medical and nursing care of My Husband, taking into consideration any other means readily available for such purposes. (b) Upon the death of the survivor of My Husband and me, my Trustee shall distribute the principal and any undistributed income of the Unified Credit Trust to my issue then living, per stirpes; provided, however, that should any such issue be the issue of a deceased child of mine and shall not then have attained the age of twenty-one years, each such issue's share shall be retained by my Trustee, IN TRUST NEVERTHELESS, each to be held, administered and disposed of as a separate trust estate in accordance with ITEM V for the benefit of each such issue (the "Grandchild's Trust"). Page 3 of 10 pages ITEM V: My Trustee shall have, hold, manage, invest and reinvest the assets of each Grandchild's Trust, collect the income and (a) until the beneficiary of the Grandchild's Trust (the "Grandchild") shall have attained the age of twenty-one years, my Trustee shall from time to time pay to or for the benefit of the Grandchild such amounts of the net income and principal of the Grand- child's Trust as, in the sole discretion of my Trustee, may be necessary for the Grandchild's maintenance, support, medical and nursing care and education, including college and graduate education, taking into consideration any other means readily available for such purposes. At the end of each year any unexpended income shall be added to the principal of the Grand- child's Trust. (b) After the Grandchild shall have attained the age of twenty-one years, my Trustee shall distribute the remaining principal and any undistributed income of the Grandchild's Trust outright to the Grandchild; or if the Grandchild shall have died before attaining that age, my Trustee shall distribute the then remaining principal and any undistributed income to the Grandchild's issue living at the Grandchild's death, per stirpes, and in default of such issue, to my issue then living, per stirpes. Page 4 of 10 pages ITEM VI: I give, devise and bequeath all of the rest, residue and remainder of my property, real, personal and mixed, not disposed of in the preceding portions of this Will, to My Husband, FRANK S. THOMAS, if he survives me, or if he does not survive me, to my issue living at my death, per stirpes; provided, however, should any such issue be the issue of a deceased child of mine and shall not then have attained the age of twenty-one years, each such issue's share shall be retained by my Trustee, IN TRUST NEVERTHELESS, each to be held, administered and disposed of as a separate trust estate in accordance with ITEM V for the benefit of each such issue (the "Grandchild's Trust"). ITEM VII: No interest in income or principal of my estate or any trust created hereunder shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary of my estate or of any trust created hereunder prior to the beneficiary's actual receipt thereof. My Executor or Trustee shall pay over the net income and the principal to the beneficiaries herein designated, as their interests may appear, without regard to any attempted anticipation (except as may be specifically provided herein), pledging or assignment by any beneficiary of my estate or of any trust created hereunder and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ITEM VIII: Any person who shall have died at the same time as I or under such circumstances that it is Page 5 of 10 pages difficult or impossible to determine who shall have died first, shall be deemed to have predeceased me. Any person other than me who shall have died at the same time as any then beneficiary of income of my estate or a trust created hereunder or under such circumstances that it is difficult or impossible to determine who shall have died first, shall be deemed to have predeceased such beneficiary. ITEM IX: In the settlement of my estate and during the continuance of any trust created hereunder, my Executor and my Trustee shall possess, among others, the following powers to be exercised for the best interests of the beneficiaries; (a) To retain any investments I may have at my death so long as my Executor or Trustee may deem it advisable to my estate or trust so to do. (b) To vary investments, when deemed desirable by my Executor or Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in such other real or personal property as my Executor or Trustee shall deem wise, without being restricted to so called "legal investments." (c) In order to effect a division of the principal of my estate or trust or for any other purpose, including any final distribution of my estate or trust, my Executor or Trustee is authorized to make said divisions or distributions of the personalty and realty partly or wholly in kind. If such division or distribution is made in kind, said assets shall be divided or distributed at their respective values on the date or dates of their division or distribution. In making any division or distribution in kind, my Executor or Trustee shall divide or distribute said assets in a manner which will fairly allocate any unrealized appreciation among the beneficiaries. (d) To sell either at public or private sale and upon such terms and conditions as my Executor or Trustee may deem advantageous to my estate or trust, Page 6 of 10 pages any or all real or personal estate or interest therein owned by my estate or trust severally or in conjunction with other persons or acquired after my death by my Executor or Trustee, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon my Executor or Trustee in this paragraph or elsewhere in this Will. (e) To mortgage real estate and to make leases of real estate for any term. (f) To borrow money from any party, including my Executor or Trustee, to pay indebtedness of mine or of my estate or trust, expenses of administration, Death Taxes or other taxes. (g) From the same source as from which Death Taxes are to be paid in accordance with ITEM I, to pay all costs, Death Taxes or other taxes, expenses and charges in connection with the administration of my estate or trust, and my Executor shall pay the expenses of my last illness and funeral expenses. (h) To vote any shares of stock which form a part of my estate or trust and to otherwise exercise all the powers incident to the ownership of such stock and to actively manage and operate any unincorporated business, including any joint ventures and partnerships, and to incorporate any such unincorporated business, with all the rights and powers of any owner thereof. (i) In the discretion of my Executor or Trustee, to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of my estate or trust. (j) To assign to and hold in my estate or trust an undivided portion of any asset. (k) To hold investments in the name of a nominee. (1) To compromise controversies. Page 7 of 10 pages ITEM X: In the settlement of my estate: (a) My Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from an election made in good faith to claim a deduction as an income tax deduction or as an estate tax deduction; nor, as a result of such election, shall any compensating adjustments be made between income and principal or in the amount of any gift under this will to my spouse intended to qualify for the marital deduction for federal estate tax purposes. (b) In valuing property in my gross estate for the purposes of any Death Tax, my Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from my Executor's decision made in good faith to use a particular valua- tion date; nor, as a result of such decision, shall any compensating adjustment be made in the amount of any gift under this will to my spouse intended to qualify for the marital deduction for federal estate tax purposes. ITEM XI: If at any time any minor shall be entitled to receive any assets free of trust by reason of my death, whether payable hereunder, by operation of law or otherwise, I appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY as Guardian of such assets authorized by law payable to such minor. The Guardian may receive, administer and shall have full authority to use such assets, both principal and income, in any manner the Guardian shall deem advisable for the best interests of the minor, including college, university, graduate or other education, without securing a court order. The Guardian shall have all the rights and privileges in its capacity as Guardian as are herein granted to my Executor and Trustee as to my estate and any trusts created hereunder. Page 8 of 10 pages ITEM XII: If there should be established by My Husband, either in his Last will and Testament or by inter vivos Deed or Agreement, trusts similar to the trusts herein established for the benefit of my issue, my Trustee herein shall have the right and power to merge trusts herein established with similar trusts for the same beneficiaries established by My Husband and to operate each of the merged trusts as a single trust. ITEM XIII: I hereby appoint My Husband, FRANK S. THOMAS, as Executor of this Will. If for any reason he should fail or cease to act, I appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY and my son, RONALD K. THOMAS, as Co-Executors. If for any reason my son should fail or cease to act, DAUPHIN DEPOSIT BANK AND TRUST COMPANY shall act or continue to act with all of the powers granted to the two of them. All references in this will to my "Executor" shall also refer to my successor Co- Executors or to my sole successor Executor, as the case may be. ITEM XIV: I hereby appoint My Husband, FRANK S. THOMAS, and DAUPHIN DEPOSIT BANK AND TRUST COMPANY as Co- Trustees of any trust created hereunder. If for any reason My Husband should fail or cease to act, I appoint my son, RONALD K. THOMAS, as Co-Trustee. My said son shall not participate in any discretionary determination of the Trustee to distribute principal or income of such trust to or for his benefit or to his issue. All references in this will to my "Trustee" shall also refer to my Co-Trustees or to my sole successor Trustee, as the case may be. Page 9 of 10 pages ITEM XV: Any Guardian, Executor or Trustee shall qualify and serve without the duty or obligation of filing any bond or other security. Any corporate fiduciary shall be entitled to compensation for services in accordance with the standard schedule of fees in effect when the services are rendered. IN WITNESS WHEREOF, I have set my hand and seal to preceding nine (9) pages, this V consisting of this and the :/}; day of 'L' i J.. I j ; '- L, this, my Last Will and Testament, 1988. " ~;". /,C" ~!"... (SEAL) Page 10 of 10 pages Lois P. Thomas We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above- named Testatrix as and for her Last Will and Testament, in the presence of us, who, at her request and in her presence and in the presence of each other, have hereunto set our hands and seals the day and year above written, and we certify that at the time of the execution thereof, the said Testatrix was of sound and ~isposing mind ~d memory. . I ,I ;' 1,/ 1 '(.'_ r ;" -j !v\, "-. l(i -.-;r ~EAL) ! '-41! I 'I>' I 'I. .. 'I J /' l Residing at: / '-i t~._<. { <'>~ .~'. ,. rV: -." \'~ .<----. ~ #.~-', f." -}1' l '-..4' -- !' ~ / ,,_I 7 ,-'7 Ii ~. ( SEAL) , l .' i' ;- t' /i'~?"I1't,<.,(,-",( / I //t/; {~ '-' . J -, Residing at: )',_ '" (\_',/:1 L1 . " /./..::' , "" r I ' ...; /"" ! -,' (:- / "i.({l~\( Itc~/\,>\" I . : -- \ - --, . ",/ "-- '-J ,- I " 1'~l).I,.-'t(SEAL) .. j',?/!') i ' ,iJ f ,.'/ ,.,/--';. ,/-." ,,' i, l ' ",' L . . ~ (: ! ^-; 'f \,- .~ ~ c''-: Re:sldlng at: ~ t ~~v'--\. Lt."',, ;"1.., t /~. . ".,: . ~ . r--' .,,:... ", '. I / '" '. ' ' i .J ' , . . !) :~"~.L t'.J ""-. t..__\..\ \~ ...~'- <..~ :; ; ''",'L. i -.....~{. (,.i...(-t '.,. ... \ ~,. I '" Y Page 10 of 10 pages (/' c;;:r-- CERTIFICATE OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Lois P. Thomas Date of Death: August 27,2002 Will No. Adm. No. 2002-00808 To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on September 20, 2002. Name Address Mr. Frank S. Thomas 3600 Logan Street Ext., #l-A Camp Hill, P A 17011 Mr. Ronald K. Thomas 525 Carol Street New Cumberland, P A 17070 Mr. Gregory M. Thomas 7522 Inverness Lakes Drive Ft. VVayne,IN 46804 Mr. Jeffrey A. Thomas 2357 East Shrewsbury Run Collierville, TN 38017 Allfirst Trust Company of Pennsylvania, N.A., Trustee Of the Unified Credit Trust PO Box 2961 213 Market Street Harrisburg, P A 171 05 Notice has now been given to aU persons entitled ther~to under Rl.lk 5.6(a) except NO EXCEPTIONS Date: September 30, 2002 Signature: ,-C Name: Address: J / 1 C Aijl:.Ll-::;-;--- A .1 J. Mendelsohn, Esquire R116ads & Sinon LLP One South Market Square, 1 ih Floor P. O. Box 1146 Harrisburg, P A 17108-1146 (717) 233-5731 Telephone: Capacity: Personal Representative X Counsel for Personal Representative 445560,,1 ROBERT H. LONG, JR.' SHERILL T. MOYER JAN P. PADEN RICHARD B. WOOD LAWRENCE B. ABRAMS III' J. BRUCE WALTER JOHN P. MANBECK FRANK J. LEBER PAUL A. LUNDEEN JACK F. HURLEY, JR. DAVID B. DOWLING DAVID F. 0' LEARY DAVID O. TWADDELL CHARLES J. FERRY STANLEY A. SMITH JENS H. DAMGAARD' DRAKE D. NICHOLAS THOMAS A. FRENCH DEAN H. DUSINBERRE DONNA M.J. CLARK CHARLES E. GUTSHALL PAUL F. WESSELL SHAWN D. LOCHINGER JAMES H. CAWLEY v RHOADS & SINON LLP DEAN F. PIERMATTEI KENNETH L. JOEL' DEBRA M. KRIETE TODD J. SHILL DAVID M. BARASCH LORI J. McELROY THOMAS J. NEHILLA KEVIN M. GOLD CARL D. LUNDBLAD JAMES E. ELLISON RICHARD E. ARTELL ROBERT J. TRIBECK TIMOTHY J. NIEMAN PAULJ. BRUDE~J~' JOANNE BOOK CHRISTINE AMY J. MENDELSOHN' MICHAEL W. WINFIELD' KATHRYN G. SOPHY' STEPHANIE E. DIVITTORE KATHLEEN D. BRUDER'.' CHRJSTYLEE L. PECK JOHN M. COLES HEATHER Z. KELLY JAMES J. JARECKI JENNIFER ZIMMERMAN ATTORNEYS AT LAW TWELFTH FLOOR ONE SOUTH MARKET SQUARE P.O. BOX 1146 HARRISBURG, PA 17108-1146 OF COUNSEL HENRY W. RHOADS RETIRED FRANK A. SINON JOHN C. DOWLING PAUL H. RHOADS 1907-1984 JOHN M. MUSSELMAN 1919-1980 CL YLE R. HENDERSHOT 1922-1980 TELEPHONE (717) 233-5731 FAX (717) 231-6698 EMAIL amendelsohn@rhoads-sinon.com WEB 5 IT E ; www.rhoads-sinon.com DIRECT DIAL NO. 231-6668 FILE NO. NOVEMBER 26,2002 1 ALSO ADMITTED TO THE DISTRICT OF COLUMBIA BAR 2 ALSO ADMITTED TO THE FLORIDA. BAR 3 ALSO ADMITTED TO THE MARYLAND BAR 4 ALSO ADMITTED TO THE NEW JERSEY BAR 5 .AlSO AOMmED TO THE NEW YORK BAR 2695/02 Re: Estate of Lois P. Thomas File No.: 21-02-0808 Register of Wills A TTN: Donna Cumberland County Courthouse High and Hanover Streets Carlisle, P A 17013 Dear Donna: Enclosed is a check in the amount of $13,500.00, representing payment on account of Pennsylvania Inheritance Tax for the Estate of Lois P. Thomas, your file number 2002-00808. We are making payment within three months of Mrs. Thomas' death (August 27, 2002) in order to qualify for the 5% discount for early payment. Thanking you for your assistance in this matter, we are Very truly yours, RHOADS & SINON LLP -. !" ---,' (., /,/ /-,;/ By: l!>4t ,.. t(cG-t,{k:L. (.;/'/ f,-_ I Amy J. Mendelsohn Enclosure cc: Frank S. Thomas, Executor Ronald K. Thomas 451779.1 YORK: AFFILIATED OFFICE: 5TE. 203, 17005. DIXIE HWY, BOCA RATON, FL 33432 TELEPHONE (5&1) 395-5595. FAX (5&1) 395-9497 LANCASTER: TELEPHONE (717) 843-1718, FAX (717) 232-1459 TELEPHONE (717) 397-4431, FAX (717) 232-1459 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT,280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT RHOADS & SINON LLP ONE SOUTH MARKET SQUARE PO BOX 1146 HARRISBURG, PA 17108-1146 __h__h fold ESTATE INFORMATION: SSN: 176-34-8700 FILE NUMBER; 2102-0808 DECEDENT NAME: THOMAS LOIS P DATE OF PAYMENT: 11/27/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 08/27/2002 NO. CD 001893 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $13,500.00 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: AMY J MENDELSOHN C/O RHOADS & SINON LLP CHECK# 20364317 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS $13,500.00 MARY C. LEWIS REGISTER OF WILLS ROBERT H. LONG, JR' DEAN F. PIERMATTEI SHERILL T. MOYER KENNETH L. JOEL' JAN P. PADEN DEBRA M. KRIETE RICHARD B. WOOD TODD J. SHILL LAWRENCE B. ABRAMS llI' DAVID M. BARASCH J. BRUCE WALTER THOMAS J. NEHILLA JOHN P. MANBECK ROBERT J. TRIBECK FRANK J. LEBER TIMOTHY J. NIEMAN PAUL A. LUNDEEN ~~~tJ'M~'JggY JACK F. HURLEY, JR. CARL D. LUNDBLAD DAVID B. DOWLING JAMES E. ELLISON DAVID F. O'LEARY RICHARD E. ARTELL DAVID O. TWADDELL PAUL J. BRUDER, JR.' CHARLES J. FERRY JOANNE BOOK CHRISTINE STANLEY A. SMITH AMY J. MENDELSOHN' JENS H. DAMGAARD' MICHAEL W. WINFIELD' DRAKE D. NICHOLAS KATHRYN G. SOPHY' THOMAS A. FRENCH STEPHANIE E. DIVITTORE DEAN H. DUSINBERRE KATHLEEN D. BRUDER'.' DONNA M.J. CLARK CHRlSTYLEE L. PECK CHARLES E. GUTSHALL JOHN M. COLES PAUL F. WESSELL HEATHER Z. KELLY SHAWN D. LOCHINGER JAMES J. JARECKI JAMES H. CAWLEY JENNIFER ZIMMERMAN 1 ALSO ADMITTED TD THE DISTRICT OF COLUMBIA BAR 2 ALSO ADMITTED TO THE FLORIOA BAR 3 ALSO ADMIlTED TO THE MARYLAND BAR 4 ALSO ADMITTED TO THE NEW JERSEY BAR 5 ALSO ADMITTED TO THE NEW YORK BAR VIA HAND DELIVERY Register of Wills Cumberland County Courthouse High and Hanover Streets Carlisle, P A 17013 Dear Sir or Madam: RHOADS & SINON LLP ATTORNEYS AT LAW TWELFTH FLOOR ONE SOUTH MARKET SQUARE P.O. BOX 1146 HARRISBURG, PA 17108-1146 OF COUNSEL HENRY W. RHOADS RETIRED FRANK A. SINON JOHN C. DOWLING PAUL H. RHOADS 1907-1984 JOHN M. MUSSELMAN 1919-1980 CL YLE R. HENDERSHOT 1922-1980 TELEPHONE (717) 233-5731 FAX (717) 232-1459 EMAIL KMEALS@RHOADS-SINON.COM WEB 5 IT E : www.rhoads-sinon.com DIRECT DIAL NO. (717) 231-6671 April 18, 2003 FILE NO. 2695/02 Re: Estate of Lois P. Thomas Your file No.: 008080f2002 Enclosed are the following in connection with the above-captioned Estate: (1) Pennsylvania Inheritance Tax Return, in duplicate, showing tax due of$1,607.34. (2) Inventory. (3) Check in the amount of $31.00 in payment of your filing fee. (4) A copy of this letter, with first page of Return attached to be time stamped and returned to the undersigned. Enclosures cc: Frank S. Thomas YORK: 469164.1 TElEPHONE (117) 843-1718, FAX (717) 232-1459 Very truly yours, RHOADS & SINON LLP By: iA.;r;~i~ ~~rlY A. Meals Legal Assistant AFFILIATED OFFICE: LANCASTER: STE. 203, 1700 S. DIXIE HWY, BOCA RATON, FL 33432 TELEPHONE (561) 395-5595, FAX (561) 395-9497 TELEPHONE (717) 397-4431, FAX (117) 232-1459 Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Lois P. Thomas No. 2002-00808 also known as Date of Death Auqust 27,2002 , Deceased Social Security No. 176-34-8700 I. Frank S. Thomas, Personal Representative of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I verify that the statements made in this Inventory are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: I.D. No.: Address: Telephone: Amy J. Mendelsohn, Esquire 81084 Rhoads & Sinon LLP, P.O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 Personal Representative: /l, / ..._~~:.. .. ..'-'-" . ,.-::-,--.::~ .c: :,,;"/ ~~ <"~' Frank S. Thomas, Executor Dated: -t I; I t' Description Value See attachment $479,069.76 Total: $479,069.76 (Attach Additional Sheets if necessary) NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. Form RW-7 (Dauphin County - Rev. 9/92) 458415.\ LOIS P. THOMAS Estate Inventory Valued as of Date of Death Cash & Cash Equivalents ARK Money Market Portfolio $ 92,032.28 Total Cash & Cash Equivalents $ 92,032.28 No. of Shares Stocks 3,500 Allied Irish Bks P L C Span. ADR ORD $ 91,892.50 Dividend at Date of Death 1,180.90 300 Federal Natl. Mtg. Assn.$.33/share on 300 shares due 11/25/02 22,764.00 400 General Electric Co. 12,886.00 250 Home Depot Inc. 8,418.75 200 International Business Machs. 15,774.00 Dividend at Date of Death 30.00 500 Mellon Finl. Corp. 14,160.00 Total Stocks 167,106.15 Par Value Bonds, Debentures & T -Bills 75,000 Federal Home Loan Banks (3133MFJE9) Dtd. 06/20/2001 Mat. 06/20/2006 5.8% Int. $ 77,343.75 Interest at Date of Death 809.58 25,000 Federal Natl. Mtg. Assn Dtd. 06/22/2001 Mat. 06/15/2006 5.25% Int. 26,742.19 Interest at Date of Death 262.50 Page 1 (1 ) Estate Inventory Par Value Bonds, Debentures & T -Bills 25,000 SBC Communications, Inc. Dtd. 04/30/2001 Mat. 05/02/2006 5.75% Int. Interest at Date of Death 25,000 Target Corp. Dtd. 03/26/2001 Mat. 04/01/2007 5.5% Int. Interest at Date of Death 25,000 United States Treasury Bills Dtd. 05/30/2002 Mat. 11/29/2002 25,000 United States Treasury Note Dtd. 08/31/2001 Mat. 08/31/2003 3.625% Int. Interest at Date of Death Total Bonds, Debentures & T -Bills Tangible Personal Property Jewelry - Valued per attached appraisal Total Tangible Personal Property Total Inventory Page 2 (2) $ 25,915.88 459.20 26,534.65 557.64 24,893.92 25,468.75 443.27 $ 10,500.00 $ 209,431.33 10,500.00 $ 479,069.76 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1162 EX{ 11-961 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT HENRY W RHOADS ESQUIRE ONE SOUTH MARKET SQUARE P 0 BO X 1 1 46 HARRISBURG, PA 17108-1146 __nu__ fold ESTATE INFORMATION: SSN: 176-34-8700 FILE NUMBER: 2102-0808 DECEDENT NAME: THOMAS lOIS P DATE OF PAYMENT: 04/21/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 08/27/2002 NO. CD 002470 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $1,607.34 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: RHOADS & SINON C/O HENRY W RHOADS ESQUIRE CHECK# 20414968 SEAL INITIALS: AC RECEIVED BY: REGISTER OF WILLS $1,607.34 DONNA M. OTTO DEPUTY REGISTER OF WillS ) /1/ ,I '\, BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REY-1547 EX AFP (01-03) AMY ONE P 0 HBG J MENDELSOHN ~g~ JWJ 19 SOUTH MARKET SQU BOX 1146 , . ~PJp UIOI ''''\ 1 .~) l~ '.' i .~-;O DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 06-09-2003 THOMAS 08-27-2002 21 02-0808 CUMBERLAND 101 LOIS P Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=l.54-j-E3CA FP-f oY:03")--NoTlcE-oF-YNHEififAt.fci-TAx-AP PRA-isEHENT-:--ALrOWAN-ci-OR-------------- - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF THOMAS LOIS P FILE NO. 21 02-0808 ACN 101 DATE 06-09-2003 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 10,500.00 .00 468,569.76 (8) NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 479,069.76 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) (10) 24,582.10 268.47 (11) (12) (13) (14) 24.850 57 454,219.19 .00 454,219.19 NOTE: If an assessment was issued previOUSly, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ~ returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS. 102,711.04 X 00 = .00 351,508.15 X 045 = 15,817.87 .00 X 12 = .00 .00 X 15 = .00 (19)= 15,817.87 . [+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 11-27-2002 CDOO1893 71 0.53 13,500.00 04-21-2003 CD002470 .00 1,607.34 TOTAL TAX CREDIT 15,817.87 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE I .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF TUTe:: 10m'.. IOnD T.'......n.._~~_.._ . ROBERT H. LONG, JR.' SHERILL T. MOYER JAN P. PADEN RICHARD B. WOOD LAWRENCE B. ABRAMS Ill' J. BRUCE WALTER JOHN P. MANBECK FRANK J. LEBER PAUL A. LUNDEEN JACK F. HURLEY, JR. DAVID B. DOWLING DAVID F. O'LEARY DAVID O. TWADDELL CHARLES J. FERRY STANLEY A. SMITH JENS H. DAMGAARD' DRAKE D. NICHOLAS THOMAS A. FRENCH' DEAN H. DUSINBERRE DONNA M.J. CLARK CHARLES E. GUTSHALL PAUL F. WESSELL SHAWN D. LOCHINGER JAMES H. CAWLEY DEAN F. PIERMATTEI KENNETH L. JOEL' DEBRA M. KRIETE TODD J. SHILL DAVID M. BARASCH THOMAS J. NEHILLA ROBERT J. TRIBECK TIMOTHY J. NIEMAN LORI J. McELROY KEVIN M. GOLD CARL D. LUNDBLAD JAMES E. ELLISON RICHARD E. ARTELL PAUL J. BRUDER, JR.' JOANNE BOOK CHRISTINE MICHAEL W. WINFIELD' KATHRYN G. SOPHY' STEPHANIE E. DIVITTORE KATHLEEN D. BRUDER"s CHRlSTYLEE L. PECK JOHN M. COLES HEATHER Z. KELLY JAMES J. JARECKI JENNIFER ZIMMERMAN RHOADS & S]LNON LLP ATTORNEYS AT LAW TWELFTH FLOOR ONE SOUTH MARKET SQUARE P.O. BOX 1146 HARRISBURG, PA 17108-1146 RETI RED JOHN C. DOWLING PAUL H. RHOADS 1907-1984 FRANK A. SINON 1910-2003 JOHN M. MUSSELMAN 1919-1980 CL YLE R. HENDERSHOT 1922-1980 OF COUNSEL HENRY W. RHOADS TELEPHONE (717) 233-5731 FAX: (717) 232-1459 EMAIL: kmeals@rhoads-sinon.com WEB 5 IT E : www.rhoads-sinon.com DIRECT DIAL NO. (717) 231-6671 July 31, 2003 1 ALSO ADMITTED TO THE DISTRICT OF COLUMBIA BAR 2 ALSO ADMITTED TO THE FLORIDA BAR 3 ALSO ADMITTED TO THE MARYlAND BAR 4 ALSO ADMITTED TO THE NEW JERSEY BAR 5 ALSO ADMITTED TO THE NEW YORK BAR 6 NATIONAL BOARD OF TRIAL ADVOCACY CERTIFIED FILE NO. 2695/02 Re: Estate of Lois P. Thomas Register of Wills Cumberland County Courthouse High and Hanover Streets Carlisle, P A 17013 Dear Sir or Madam: Enclosed herewith please find the original and one copy of Approval of Account, Receipt, Release and Indemnification. Also enclosed is our firm's check in the amount of $34.00 representing the fee to file the Approval. Please time-stamp the copy and return the same to me in the enclosed, self-addressed stamped envelope. If you have any questions regarding this matter, please do not hesitate to contact me. Thank you for your kind cooperation. Very truly yours, RHOADS & SINON LLP ..~ By: 4(n!fl/U-il1l '/fLhlE/) Kimberly A. Mears Enclosures cc: Robert Keck, Manufacturers and Traders Trust Company Ronald K. Thomas YORK: AFFILIATED OFFICE: LANCASTER: 5TE. 203, 17005. DIXIE HWY. BOCA RATON. FL 33432 TELEPHONE (561) 395-5595, FAX (561) 395-9497 TELEPHONE (717) 397-4431, FAX (717) 232-1459 TELEPHONE (717) 843-1718. FAX (717) 232-1459 IN RE: ESTATE OF LOIS P. THOMAS Deceased IN THE ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 00808 of 2002 APPROVAL OF ACCOUNT, RECEIPT, RELEASE AND INDEMNIFICATION WHEREAS, Lois P. Thomas (the "Decedent") died testate on August 27, 2002, leaving a Will which was duly probated by the Register of Wills of Cumberland County, Pennsylvania on September 9, 2002; and WHEREAS, the Decedent's Will appoints Decedent's husband, Frank S. Thomas, as Executor of Decedent's estate (the "Executor") and Letters Testamentary were duly granted to Frank S. Thomas on September 9, 2002; and WHEREAS, Decedent's Will bequeaths her household and personal articles to her husband, Frank S. Thomas, and a formula amount to the Unified Credit Trust, the trustees of which are Frank $. Thomas and Allfirst Trust Company of Pennsylvania, N.A., for the benefit of Frank S. Thomas for his life time. The contingent remainder beneficiaries of the Unified Credit Trust are Decedent's issue, currently her children, Ronald K. Thomas, Gregory M. Thomas and Jeffrey A. Thomas (hereinafter referred to as the "Beneficiaries"); and WHEREAS, under the formula bequest under ITEM IV of decedent's will, the entire estate {with the exception of her household and personal articles} passes into the Unified Credit Trust; and WHEREAS, the Pennsylvania Inheritance Tax return has been filed and approved and administration of the estate is nearly complete, with the exception of filing fiduciary income tax returns for the Estate; and 476542.1 WHEREAS, Frank S. Thomas died on May 28, 2003, and Manufacturers and Traders Trust Company, successor to Allfirst Trust Company of pennsylvania, N.A. and Ronald K. Thomas have been appointed Co-Executors of his Estate; and WHEREAS, Manufacturers and Traders Trust Company, successor to Allfirst Trust Company of Pennsylvania, N.A. and Ronald K. Thomas are also successor Executors for Frank S. Thomas under the Will of Lois P. Thomas; and WHEREAS, the Beneficiaries desire that the Estate be concluded without the expense and formality of a court accounting and that the remaining assets be distributed directly to the Beneficiaries as the beneficiaries of the Unified Credit Trust in lieu of distributing the assets to the Unified Credit Trust and then immediately to the Beneficiaries; and WHEREAS, the executors of the Estate of Frank S. Thomas, the deceased Executor, are willing to consent to such a conclusion of the Estate of Lois P. Thomas upon receipt of a proper release and indemnification, which it is the purpose of this Agreement to provide. NOW, THEREFORE, the undersigned, jointly, separately and severally, for themselves, their heirs, administrators, and assigns: (l) State that they have examined the First and Final Account of the administration of Decedent's Estate, which is attached hereto as Exhibit "A" (the "Account"), and approve the transactions and distributions set forth or proposed therein as though they had been confirmed absolutely by the Court having jurisdiction over the Estate. (2) State that they have examined the Statement of Proposed Distribution attached to the Account and they approve the distributions proposed therein as though they were ordered by the Court having jurisdiction over the Estate. (3) waive the filing and auditing of the Account by any Court and agrees that any Court having jurisdiction over the Estate may confirm the Account and any Proposed Distribution. (4) Acknowledge receipt from the Estate of Lois P. Thomas of the assets shown as distributed or distributable to them in the said Account or Statement of Proposed Distribution in absolute payment of full satisfaction of the bequest to the Beneficiaries under Decedent's Will. (S) Do hereby absolutely and irrevocably release, remise, quitclaim and forever discharge the said Executor, his heirs and personal representatives, of and from all actions, suits, payments, accounts, reckonings, claims and demands whatsoever relating to the Estate of the said Decedent. (6) Do hereby absolutely and irrevocably release the Executor from filing any Account, Petition for distribution or other document with the Court of Common Pleas of Cumberland County, Pennsylvania, or in any other jurisdiction in connection with the Estate of the Decedent. (7) Do hereby agree to indemnify the Executor, his heirs and personal representatives, and hold them harmless to the extent of the Estate assets received by them from and against any and all claims, loss, liability or damage (incl uding legal fees and costs) which the Executor, his heirs and personal representatives, may suffer or to which they may be subjected by reason of the administration of the Estate or the distribution of the assets of the estate without having formal approval of the Court of Common Pleas, orphans' Court Division, of cumberland County, pennsylvania, or any other court. (8) Do hereby agree that this Agreement may be signed and acknowledged by the parties hereto in counterparts and a complete set of executed counterparts, containing the signatures of all parties, shall constitute an original and complete instrument. This instrument shall be legally binding on the undersigned and his personal representatives, heirs and assigns. IN WITNESS WHEREOF, the undersigned has executed this Agreement on the C?~ day of ~ .Iv / , 2003. /-----\~ r::t . /- Ronald K. Thomas, individually and as Co-Executor of the Estate of Frank S. Thomas /v~~~(, ~ Witness (SEAL) (SEAL) witness Gregory M. Thomas (SEAL) Witness Jeffrey A. Thomas ATTEST: MANUFACTURERS AND TRADERS TRUST COMPANY, successor to ALLFIRST TRUST COMPANY OF PENNSYLVANIA, N.A. Co-Executor of the Estate of Frank S. Thomas By: (Vice) President (8) Do hereby agree that this Agreement may be signed and acknowledged by the parties hereto in counterparts and a complete set of executed counterparts, containing the signatures of all parties, shall constitute an original and complete instrument. This instrument shall be legally binding on the undersigned and his personal representatives, heirs and assigns. IN WITNESS WHEREOF, the undersigned has executed this Agreement on the d f day of .:r ~k, I , 2003. (SEAL) Ronald K. Thomas, individually and as Co-E ecutor of the Estate of Frank S. Thom s ~ Witness ~AA-/- p.....ffiJ>>d W:l. ness Gregory # (SEAL) (SEAL) Witness Jeffrey A. Thomas ATTEST: MANUFACTURERS AND TRADERS TRUST COMPANY, successor to ALLFIRST TRUST COMPANY OF PENNSYLVANIA, N.A. Co-Executor of the Estate of Frank S.Thomas By: (Vice) President (8) Do hereby agree that this Agreement may be signed and acknowledged by the parties hereto in counterparts and a complete set of executed counterparts, containing the signatures of all parties, shall constitute an original and complete instrument. This instrument shall be legally binding on the undersigned and his personal representatives, heirs and assigns. IN WITNESS WHEREOF, the undersigned has executed this Agreement on the _ day of , 2003. (SEAL) Ronald K. Thomas, individually and as Co-Executor of the Estate of Frank S. Thomas Witness (SEAL) Wi~ ~... ~~4c W<'tness Gregory M. Thomas ~.~~ (SEAL) ATTEST: MANUFACTURERS AND TRADERS TRUST COMPANY, successor to ALLFIRST TRUST COMPANY OF PENNSYLVANIA, N.A. Co-Executor of the Estate of Frank S.Thomas By: (Vice) President (8) Do hereby agree that this Agreement may be signed and acknowledged by the parties hereto in counterparts and a complete set of executed counterparts, containing the signatures of all parties, shall constitute an original and complete instrument. This instrument shall be legally binding on the undersigned and his personal representatives, heirs and assigns. IN WITNESS WHEREOF, the undersigned has executed this Agreement on the day of , 2003. Witness (SEAL) Ronald K. Thomas, individually and as Co-Executor of the Estate of Frank S. Thomas Witness (SEAL) Gregory M. Thomas Witness (SEAL) Jeffrey A. Thomas ATTEST: MANUFACTURERS AND TRADERS TRUST COMPANY, successor to ALLFIRST TRUST COMPANY OF PENNSYLVANIA, N.A. Co-Executor of the Estate of Frank S.Thomas ~s.ri VICE PRESIDINt '+ . tRUST OJ"~M- ~;Y-ul' (V~ce) Pres~dent COMMONWEALTH OF PENNSYLVANIA COUNTY OF -~ph: (\ : ss: On this, the!;t;1~ay of ~L"-\( , 2003, before me, a Notary Public, in and for the Commonwealth of Pennsylvania, the undersigned officer, personally appeared RONALD K. THOMAS, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within Agreement and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. '2kt=-~. ~( Notary Public (SEAL) My Commission Expires: (SEAL) NOTARIAL SEAL REBECCA J. LIDDICK, Notary Public Harrisburg, Dauphin County My Commission IMS Jut 25, 2005 COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF On this, thecJ~daY of ~ 2003, before me, a Notary Public, in and for the Commonwealth 0 e~SY1Vania~ the undersigned officer, personally appeared GREGORY M. THOMAS, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within Agreement and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~~'-. f2J~J (SEAL) N t ry Public My Commission Expires :c?- .t:r-tJl (SEAL) COMMONWEALTH OF PENNSYLVANIA COUNTY OF J'h,II, SS: On this, the ~ day of ~~/7 ' 2003, before me, a Notary Public, in and for the Commonwealth of pennsylvania, the undersigned officer, personally appeared JEFFREY A. THOMAS, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within Agreement and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~:.;.. '._ __(SEAL) No P J.c. _ .~U Il&101l~-" My Commission ExpJ.re~! - (SEAL) COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~~ SS: On this, the ;).;) M day of ~ ' 2003, before me, the appeared Ro&.L.et J. ~ ' who be the V;G-e. P~/cJ-RN f of Manufacturers undersigned officer, personally aCknOWledged~/herself to and Traders Trust Company, successor to Allfirst Trust Company of Pennsylvania, N.A., a corporation, and that@/she, as such J)/C,fL Rze~/d-l'AJf being authorized to do so, executed the foregoing instrument for the purposes therein contained by signing the name of the corporation by~s~/herself as \J ic e PfLes/cleJJt. IN WITNESS WHEREOF, I hereunto set my hand and official seal. '~2!J.i~ My Commission Expires: (SEAL) NOTARIAl SEAL DONNA M. LONGNAKER, Notary Public Harrisburg, Dauphin County My Commission Expires Oct. 27, 2003 Member, Pennsylvania Association of Notaries IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 00808 of 2002 FIRST AND FINAL ACCOUNT OF FRANK S. THOMAS, DECEASED, AS STATED BY ALLFIRST TRUST COMPANY OF PENNSYLVANIA AND RONALD K. THOMAS, CO-EXECUTORS OF THE ESTATE OF FRANK S. THOMAS For ESTATE OF LOIS P. THOMAS, DECEASED Date of Death: August 27, 2002 Date of Appointment: September 9, 2002 Date of First Complete Advertisement of Letters: September 24, 2002 Accounting for the period: August 27, 2002 to June 27, 2003 Purpose of Account: Frank S. Thomas, Executor, now deceased, acting by his executors, Allfirst Trust Company of Pennsylvania and Ronald K. Thomas, offer this account to acquaint interested parties with the transactions that have occurred during his administration. The account also indicates the proposed distribution of the estate. It is important that the account be carefully examined. Requests for additional information, or questions, or objections, can be discussed with: Stanley A. Smith, Esquire Rhoads & Sinon LLP One South Market Square 12~ Floor P.O. Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 463515.1 Receipts of Principal (Continued) Par Value Bonds, Debentures & T -Bills Inventory Value 08/27/2002 25,000 SBC Communications, Inc. Dtd. 04/30/2001 Mat. 05/02/2006 5.75% Int. $ 25,915.88 459.20 Interest to Date of Death 25,000 Target Corp. Dtd. 03/26/2001 Mat. 04/01/2007 5.5% Int. Interest to Date of Death 26,534.65 557.64 25,000 United States Treasury Bills Dtd. 05/30/2002 Mat. 11/29/2002 24,893.92 25,000 United States Treasury Note Dtd. 08/31/2001 Mat. 08/31/2003 3.625% Int. Interest to Date of Death 25,468.75 443.27 Total Bonds, Debentures & T-Bills $ 209,431.33 Tangible Personal Property Jewelry $ 10,500.00 Total Tangible Personal Property 10,500.00 Total Receipts of Principal $ 479,069.76 (3) LOIS P. THOMAS Gains and Losses on Sales or Other Dispositions of Principal Net Gain Net Loss 11/29/2002 Redemption 25,000 Par United States Treasury Bills Dtd. 05/30/2002 Mat. 11/29/2002 Net Proceeds $ 25,000.00 Inventoried at 24,893.92 $ 106.08 06/20/2003 Sale 75,000 Par Federal Home Loan Banks (3133MFJE9) Dtd. 06/20/2001 Mat. 06/20/2006 5.8% Int. Inventoried at $ 77,343.75 Net Proceeds 75,000.00 $ 2,343.75 06/24/2003 Sale 25,000 Par Federal Home Ln Bks 2.250% dtd 8/13/04 Net Proceeds $ 25,263.50 I nventoried at 24,974.50 289.00 06/24/2003 Sale 25,000 Par Federal National Mtg as 2.750% dtd 5/04/05 Net Proceeds $ 25,000.00 Carried at 25,000.00 06/24/2003 Sale 25,000 Par Federal Natl. Mtg. Assn Dtd. 06/22/2001 Mat. 06/15/2006 5.25% Int. Net Proceeds $ 27,530.00 Inventoried at 26,742.19 787.81 (4) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 06/26/2003 Sale 25,000 Par SBC Communications, Inc. Dtd. 04/30/2001 Mat. 05/02/2006 5.75% Int. Net Proceeds $ 27,620.00 I nventoried at 25,915.88 $ 1,704.12 06/26/2003 Sale 25,000 Par Target Corp. Dtd. 03/26/2001 Mat. 04/01/2007 5.5% Int. Net Proceeds $ 27,782.00 I nventoried at 26,534.65 1,247.35 06/26/2003 Sale 25,000 Par United States Treasury Note Dtd. 08/31/2001 Mat. 08/31/2003 3.625% Int. Inventoried at $ 25,468.75 Net Proceeds 25,128.91 $ 339.84 Total Gains and Losses $ 17,895.11 $ 7,006.88 Net Gain $ 10,888.23 (6) LOIS p.'rnOMAS Disbursements of Principal Date Paid Amount Paid Claims presented, allowed, paid, credited and appearing in the Summary Statement 06/27/2003 Reserves: Frank s. Thomas reimbursement for Pharmerica Final nursing home bill. $ 268.47 Total Claims presented, allowed, paid, $ 268.47. credited and appearing in the Summary Statement Funeral Expenses 06/27/2003 Reserves: Frank s. Thomas reimbursement for Musselman Funeral Home, Inc. Funeral and burial expenses $ 7,465.60 Total Funeral Expenses $ 7,465.60 Administration Expenses 09/05/2002 Allfirst Trust Company of Pennsylvania, N.A. , Trustee of Custodial Account No.: 79770 Principal Fee Based on a Market Value of $456,192.28 $ 463.49 10/07/2002 Allfirst Trust Company of Pennsylvania, N.A. , Trustee of Custodial Account No.: 79770 Principal Fee Based on A Market Value of $443,564.71 452.97 02/05/2003 Allfirst Trust Company of Pennsylvania, N.A., Trustee of Custodial Account No.: 79770 Principal Fee based on market value of $447,920.16 628.22 05/05/2003 Allfirst Trust Company of Pennsylvania, N.A., Trustee of Custodial Account No.: 299.54 (7) Date Paid 06/27/2003 06/27/2003 11/22/2002 04/15/2003 Disbursements of Principal (Continued) Administration Expenses 79770 Reserves: Rhoads & Sinon LLP Out of Pocket expenses: Cumberland County Register of Wills: Petition for Probate $340.00, Short Certificate 15.00, Extra pages 27.00, JCP Fee 5.00; Dauphin County Register of Wills - Oath of Executor $15.00; Cumberland Law Journal - Advertisement of Letters Testamentary $75.00; The Patriot-News Co. - Advertisement of Letters Testamentary $119.95; Telephone $.72; Postage $25.10; Mileage expense $12.50; Copies $76.05; Fax $9.00; Lexis Search $6.08; Filing fees, Inheritance Tax Return $15.00, Inventory $16.00 and final expenses $100.00; Filing fee for Release $10.00. Reserves: Frank S. Thomas reimbursement for Robert R. Jones & Associates Appraisal of Residence Total Administration Expenses Federal and State Taxes Cumberland County Register of Wills, Agent Pre-payment of Inheritance Tax Cumberland County Register of Wills, Agent Balance Due on Pennsylvania Inheritance Tax Amount Paid 867.40 300.00 $ 13,500.00 1,607.34 (8) $ 3,011.62 Disbursements of Principal (Continued) Date Paid Amount Paid Federal and State Taxes Total Federal and State Taxes $ 15,107.34 Fees and Commissions 06/27/2003 Reserves: Rhoads & Sinon LLP Attorney's Fees $ 16,000.00 Total Fees and Commissions $ 16,000.00 Total Disbursements of Principal $ 41.853.03 (9) LOIS P. THOMAS Information Schedules - Principal New Investments Value Federal Home Ln Bks 2.250% dtd 8/13/04 10/21/2002 25,000 Par Purchased $ 24,974.50 Federal National Mtg as 2.750% dtd 5/04/05 11/04/2002 25,000 Par Purchased $ 25,000.00 Total New Investments $ 49,974.50 Exchanges and Stock Distributions Value Allied Irish Bks P L C Spon. ADR ORD 08/27/2002 3,500 Shs. Received $ 91,892.50 06/26/2003 (3,500) Shs. Sold (91,892.50) Federal Home Ln Bks 2.250% dtd 8/13/04 10/21/2002 25,000 Par Purchased $ 24,974.50 06/24/2003 (25,000) Par Sold (24,974.50) Federal Home Loan Banks (3133MFJE9) Dtd. 06/20/2001 Mat. 06/20/2006 5.8% Int. 08/27/2002 75,000 Par Received $ 77,343.75 06/20/2003 (75,000) Par Sold (77,343.75) Federal National Mtg as 2.750% dtd 5/04/05 11/04/2002 25,000 Par Purchased $ 25,000.00 06/24/2003 (25,000) Par Sold (25,000.00) Federal Natl. Mtg. Assn.$.33/share on 300 shares due 11/25/02 08/27/2002 300 Shs. Received $ 22,764.00 06/26/2003 (300) Shs. Sold (22,764.00) (12) Information Schedules - Principal (Continued) Exchanges and Stock Distributions Value Federal Natl. Mtg. Assn Dtd. 06/22/2001 Mat. 06/15/2006 5.25% Int. 08/27/2002 06/24/2003 25,000 (25,000) Par Par Received Sold $ 26,742.19 (26,742.19) General Electric Co. 08/27/2002 400 06/26/2003 (400) Shs. Shs. Received Sold $ 12,886.00 (12,886.00) Home Depot Inc. 08/27/2002 06/26/2003 250 (250) Shs. Shs. Received Sold $ 8,418.75 (8,418.75) International Business Machs. 08/27/2002 200 Shs. 06/26/2003 (200) Shs. Received Sold $ 15,774.00 (15,774.00) Jewelry 08/27/2002 03/31/2003 Received Distribution To Frank S. Thomas $ 10,500.00 (10,500.00) Mellon Fin1. Corp. 08/27/2002 500 06/26/2003 (500) Shs. Shs. Received Sold $ 14,160.00 (14,160.00) SBC Communications, Inc. Dtd. 04/30/2001 Mat. 05/02/2006 5.75% Int. 08/27/2002 06/26/2003 25,000 (25,000) Par Par Received Sold $ 25,915.88 (25,915.88) Target Corp. Dtd. 03/26/2001 Mat. 04/01/2007 5.5% Int. 08/27/2002 25,000 Par 06/26/2003 (25,000) Par Received Sold $ 26,534.65 (26,534.65) (13) Information Schedules - Principal (Continued) Exchanges and Stock Distributions Value United States Treasury Bills Dtd. 05/30/2002 Mat. 11/29/2002 08/27/2002 25,000 Par Received $ 24.893.92 11/29/2002 (25,000) Par Redeemed (24.893.92) United States Treasury Note Dtd. 08/31/2001 Mat. 08/31/2003 3.625% Int. 08/27/2002 25,000 Par Received $ 25,468.75 06/26/2003 (25,000) Par Sold (25,468.75) (14) LOIS P. THOMAS Receipts of Income Income Collected Allied Irish Bks P L C Spon. ADR ORD 09/27/2002 Dividend ond3,500,Shares Less accrue port~on 04/25/2003 Dividend on 3,500 Shares $ 1,195.60 (1,180.90) 2,408.18 ARK Money Market Portfolio 09/03/2002 Interest 10/01/2002 Interest 11/01/2002 Interest 12/03/2002 Interest 12/03/2002 Interest 01/02/2003 Interest 02/03/2003 Interest 03/03/2003 Interest 04/01/2003 Interest 05/01/2003 Interest 06/02/2003 Interest $ 124.12 114.57 107.92 21. 04 23.00 47.74 46.84 40.27 44.33 41. 06 43.02 Federal Home Ln Bks 2.250% dtd 8/13/04 10/21/2002 Accrued paid on purchase 02/18/2003 Interest on 25,000 Par 06/24/2003 Interest on 25,000 Par $ (103.12) 281. 25 201. 56 Federal Home Loan Banks (3133MFJE9) Dtd. 06/20/2001 Mat. 06/20/20065.8% Int. 12/20/2002 Interest ond75,000 Par Less accrue port~on $ 06/20/2003 Interest on 75,000 Par 2,175.00 (809.58) 2,175.00 Federal National Mtg as 2.750% dtd 5/04/05 05/05/2003 Interest on 25,000 Par $ 343.75 (15) $ 2,422.88 653.91 379.69 3,540.42 343.75 Receipts of Income (Continued) sec Communications, Inc. Otd. 04/30/2001 Mat. 05/02/20065.75% Int. 11/04/2002 05/02/2003 06/26/2003 Interest ond25,000 Par Less accrue port~on Interest on 25,000 Par Interest on 25,000 Par Target Corp. Otd. 03/26/2001 Mat. 04/01/2007 5.5% Int. 10/01/2002 04/01/2003 06/26/2003 Interest ond25,000 Par Less accrue port~on Interest on 25,000 Par Interest on 25,000 Par United States Treasury Note Otd. 08/31/2001 Mat. 08/31/2003 3.625% Inl 09/03/2002 02/28/2003 06/23/2003 Interest ond25,000 Par Less accrue port~on Interest on 25,000 Par Interest on 25,000 Par Total Income Received $ 718.75 (459.20) 718.75 215.63 $ 687.50 (557.64) 687.50 324.65 $ 453.13 (443.27) 453.13 283.20 (17) $ 1,193.93 1,142.01 746.19 $ 12,477.58 LOIS P. THOMAS Gains and Losses on Sales or Other Dispositions of Income Net Gain Net Loss No Gain or Loss $ 0.00 (18) Date Paid LOIS P. THOMAS Disbursements of Income Amount Paid Total Disbursements of Income (19) $ 0.00 LOIS P. THOMAS Distributions of Income to Beneficiaries Total Distributions of Income (20) Distribution Value $ 0.00 ESTATE OF LOIS P. THOMAS Schedule of Proposed Distribution Cash Balance in ARK Money Market Portfolio Less Reserves: Rhoads & Sinon LLP Out of Pocket Expenses 867.40 Rhoads & Sinon LLP Attorney's Fees 16,000.00 Frank S. Thomas Reimbursement for Pharmerica $268.47; Musselman Funeral Home, Inc. $7,465.60; Robert R. Jones & Associates $300.00 8,034.07 Total ARK Money Market Portfolio 471447.1 $474,984.01 24,901.47 S4SQ,082.S4 TO: Gregory M. Thomas as remainder beneficiary Under the Unified Credit Trust under ITEM IV of Decedent's Will Cash and Cash Equivalents One-third remainder interest in Unified Credit Trust, Principal Income TOTAL TO: Jeffrey A. Thomas as remainder beneficiary Under the Unified Credit Trust under ITEM IV of Decedent's Will Cash and Cash Equivalents One-third remainder interest in Unified Credit Trust, Principal Income TOTAL TO: Ronald K. Thomas as remainder beneficiary Under the Unified Credit Trust under ITEM IV of Decedent's Will Cash and Cash Equivalents One-third remainder interest in Unified Credit Trust, Principal Income TOTAL TOTAL 145,868.32 4,159.19 145,868.32 4,159.19 145,868.32 4,159.20 150,927.51 150,027.51 150,027.52 S4SQ,Q82.S4 REV-1500 EX + (6-00) OFFICIAL USE ONL V COMMONWEALTH OF PENNSYLVANIA AEV-1500 DEPARTMENT OF REVENUE DEPT. 280601 INHERITANCE TAX RETURN FILE NUMBER HARRISBURG, PA 17128-0601 RESIDENT DECEDENT 21-02-0808 COUNTY CODE VEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER THOMAS LOIS P 176-34-8700 DECE- DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE DENT 08/27/2002 12/22/1914 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Thomas I Frank S. H 8 3. Remainder Return CHECK r-- ~'-- (date of death prior to 12-13-82) APPRO- 4. Umlted ES1ate 4a. Future Inter.st Compromise 5. Federal Estate Tax Return Required ~ate of death after 12-12~82l PRIATE 6. Decedent DIed Testate 7. eceden\ MaintaIned a Living Trult 0 8. Total Number of Safe Deposft Boxes (Attach copy of Willi Attach acopy of Trust) BLOCKS 10. ~pou"'l Poverty Credit (date of d..ln between o 11. Election 10 tax under Sec. S 113(A) 9. Utigation Proceeds Received 12-31-91&od 1-1-951 (Atw.h Sen 0) tll!s.tlQiili~'ld_wliQ;~ti$~.__lf,jn!'!I'.~tm~UPtel$fiIP~i NAME COMPLETE MAILING ADDRESS COR- Amy J. Mendelsohn, Esauire One South Market Square, 12th Floor RE- FIRM NAME (If Applicable) P.O. Box 1146, Harrisburg, PA 17101 SPON DENT Rhoads & Sinon, LLP TELEPHONE NUMBER 717-233-5731 OFFICIAL USE ONLY 1. Real Estate (Schedule A) (1) 0.00 2. SlOcks and Bonds (Schedule B) (2) 0.00 3, Closely Held Corporation, Partnership O( Sole-Proprietorship (3) 0.00 4. Mortgages & Notes Receivable (Schedule D) (4) 0.00 5, Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 10,500.00 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested (6) 0.00 RECA- PITULA- 7. Inter-Vivos Transfers & MisCellaneous TION Non-Probate Property (Schedule G or L) (7) 468,569,76 . 8. Total Gross Assets (total Unes 1-7) (8) 479,069.76 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 24,582.10 10. Debts of Decedent, Mortgage Li"bllltl.., & Uens (Schedule I) (10) 268.47 11. Total Deductions (total Unes 9 & 10) (11) 24,850.57 12. Net Value of Estate (Une 8 minus Une 11) (12) 454,219.19 13. Charftable and Governmental Bequests/See 9113 Trusts lor which an election to tax (13) 0,00 has not been made (Schedule J) 14. Net Value Subject to Tax (Une 12 minus Une 13) (14) 454,219.19 SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amount of Line 14 laxableat the spousal lax rale, or transfers under Sec. Q11B (aX1.21 102,7~1.04 x .0 ~0(l5) 0.00 TAX 16. Amol,lnt of Line 14 laxablealIlneaJ rate 351,508.15 X .0 ~4(l6) 15,817.87 COMPU- 17. Amount of Line ~4 taxable at slb.Ungrate 0.00 X .12 (17) 0.00 TATION 18. Amount of Line 14 taxable at coll.teral rat. 0.00 X .15 (18) 0.00 19. Tax Due (19) 15,817.87 20. 0 !effl'**:H2!llt'l'i!idtjW~~WGjR~@!~~lIiiiAVMHI .. .. . ....."""',',""""""","">?!fi!Ei$IlIlETO.AN$WEIlAUtOl,les!nON$,QN,l!!\$i;)!'i\I\IQ',R!$.HECKM!'(n'#!\iii)Yj/i\\.\\\.i""'""..... o PA 15001 NTF 29755 Copyright 2000 Greatland/Nelco LP - Forms Software Only PA REV-1500 EX (6-00) D d . C I Add Page 2 ece ent s omDlete ress: STREET ADDRESS 3600 Logan Street Ext. , #l-A Cumberland CITY I STATE I ZIP Camp Hill PA 17011 . Tax Payments and Credits: 1. Tax Due (Page 1 Une 19) 2. Credits/Payments A. Spousal Poverty Credrt 8. Prior Payments C. Discount (1) 15,817.87 0.00 13,500.00 710.53 Total Credits lA + B + C) (2) 14,210.53 3. Interest/Penally ij applicable O. Interest E. Penally 0.00 0.00 TotallnterestlPenally (D + E) 4. If Line 2 is greater than Une 1 ..f- Une 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Une 20 to request a refund 5. If Une 1 + Une 3 is greater than Une 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due, 8. Enter the IOtal of Une 5 + SA. This is the BAlANCE DUE. }1I~~~~~~~k PayablelO:FlEc:;ISTER 9FII'.ILLS. A,c;ENT ...................... .:':<':_ :.;z:::;;~::::.:.:. \:/f~JfJi):{!/%~Wt(....:...-:.:.:.:.:..i.....:'. m\JttmM\rI \r\rg\~\lrttJfJNM .::;~:;:~:;~:>Mt~tfi\?!},N&w:..:::::::::::;.;:~:t:~:.<~W'L:~:~;~;{;::~::t:\:\:\t:j:~:!::iWf: U:ri::~:::::::::::::;:;:;:;:,;:;;;:ii'::i?t:?r:;:;.;::,:,;:",:,;;,:;,;:;,;:.;i:i:::;;;;;)H~:::~:Di;G:;t;:;:.:,:., PLeASE ANSWER THE FOLLOWING QUESTIONS BY pLACING AN "j(;; 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 i'ls income; ................. c. retain a reversionary interest; or. . . . . . . . . . . . . . . . . . . . . . . . . . ' . , . . . . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? ....,......................... 2. If death occurred after December 12, 1982, did decedent 1ransfer' property within one year of death without receiving adequate consideration? . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 iiJ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ... ~ 4. Did decedent own an Individual Retirement Account, annuity, Of other non-probate property which contains a beneficiary designation? . , . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES. YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penatties of perjury, I declare that J have examined this returnl including accompanvmg schedules and statements, and to the best of my knowledge and belief, it fs true, correct and complete. Declaration 0 preparer other ttian the personal representative is based on information of which preparer has any knowledqe. SIGNATU~~~~~~RETURN 411nT~3 ADDRESS c/o Rhoads & Sinon, P.O. Box 1146 SIGNAT RE OF PRE PARER OTHER REPRESENTATIVE (3) 0.00 (4) 0.00 (5) 1,607.34 (SA) 0.00 (58) 1,607.34 .:.,::.,.,.,.,.:.,. ',:,::':',,',',:,: iiJ Harrisburg, PA ATE -+ I':> D3 17108 P_ O. Box 1146 Harrisburg, PA 17108 [72 P.S. 19116 (a)(1.1) (I)]. For dates of death on or afler January 1, 1995, Ihe lax rale is Imposed on Ihe net value of Iransfers to or for the use of Ihe surviving spouse is O~ [72 P.S. 19116 (a) (1, 1}(Hll, The statute rlnaJl; n",t All.mnt a Iranster toa surviving spoLlse from tax, and the statutory requirements for disclosure of asset. and fiUnga tax return are stHl appUeable even if the surviving spouse is the only ben"flc/ary. For dales of death on or after July 1,2000: The tax rate Imposed on the net value of Iransfers from a deceased child twenty-one years of age or younger at d_th to or for the use of a natural parent, an adoptive panml, or a stepparent of Ihe chlfd is 0% [72 P.S.1911B{aX1.2)]. The tbrate Imposed on the net value at transfers to or for the use of the decedent's Uneal beneficiaries is 4.5~, except as noted in 72.P.S.191 16(1.2) [72 P.S.19116(aK1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 1911B(aK1.3)]. A sibling is defined, under Section 9102, as an Individual who hasat least one parent In common wit" the decedent, whether by blood or adoption. o PA15002 NTF 29758 CopyrIght 2000 Greatland/Nelco LP - Forms Software Only REV-1508 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LOIS P. THOMAS SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21-02-0808 Include proceeds of litigation & dale proceeds were received by the estate. All prop. Jointly-owned with right of survivorship must be disclosed on Sch. F. ITEM NO. 11. DESCRIPTION Jewelry - Valued per attached appraisal VALUE AT DATE OF DEATH 10,500.00 9 PA 15081 NTF 10575 Copyright 1999 Greatland/NelcQ LP - Forms Software Only TOTAL (Also enter on line 5. R.ecapitulation) $ (If more space is needed, insert additional sheets of the same size) 10,500.00 HASKO'S JEWELRY APPRAISAL OF LOIS P. THOMAS JEWELRY November 30, 2002 Estimate by Hasko's Jewelry: One pair of pearl earrings - $ 450 One cocktail diamond ring - $ 3,200 One solitaire diamond engagement ring - $ 2,500 (has ring guard) One solitaire diamond engagement ring - $ 2,500 One solitaire garnet ring - $ 650 One anniversary ring (four '/. diamonds) - $ 1,200 REV -1510 EX + (1-97) COMMONWEALTH a' PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LOIS P. THOMAS SCHEDULE G INTER-VIVOS TRANSF=ERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21-02-0808 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV -1500 COVER SHEET is yes. ITEM NO. 1. DESCRIPTION OF PROPERTY INCLUDE NAME a' THE TRANSFEREE, THEIR RELATIONSHIP TO DECO & DATE O'TRANSFER. ATTACH COPY a' THE DEED FOR REAl. ESTATE. During her lifetime, decedent created a revocable living trust under Agreement dated September 25, 1999. The assets of said Trust as of the date of decedent's death are as follows: DATE a' DEATH VALUE a' ASSET %0' DECO'S INTEREST 1 3,500 Shares Allied Irish Bks P L C Spon. ADR ORD CUSIP: 019228402 100.000 91,892.50 Dividend accrued on 08/27/2002 1,180.90 100.000 2 ARK Money Market Portfolio CUSIP: 040711400 92,032.28 100.000 3 75,000 Par Federal Home Loan Banks (3133MFJE9) Dtd. 06/20/2001 Mat. 06/20/2006 5.8% Int. CUSIP: 3133MFJE9 77,343.75 100.000 Interest accrued to 08/27/2002 809.58 100.000 4 25,000 Par Federal Natl_ Mtg. Assn Dtd. 06/22/2001 Mat. 06/15/2006 5.25% Int. CUSIP: 31359MJX2 26,742.19 100.000 Interest accrued to 08/27/2002 262 _ 50 100.000 5 300 Shares Federal Natl. Mtg. Assn.$.33/share on 300 shares due 11/25/02 CUSIP: 313586109 22,764.00 100.000 Total from continuation pages 9 PA 15101 TOTAL (Also enter on line 7, Recapitulation) S (If more space is needed, insen additional sheets of the same size) NTF 10677 Copyrighl 1999 Gree.tland/Nelco lP - Forms Software Only EXCLUSION (IF APPl.ICABl-E) 0.00 0.00 0.00 0.00 0.00 " T AXABl-E VALUE 91,892.50 1,180.90 92,032.28 77,343.75 809.58 26,742.19 262.50 22,764.00 155,542.06 468,569.76 Schedule G (Page 2) Estate of: LOIS P. THOMAS Item No. Description 6 400 Shares General Electric Co. CUSIP: 369604103 7 250 Shares Home Depot Inc. CUSIP: 437076102 8 200 Shares International Business Macha. CUSIP: 459200101 Dividend accrued on 08/27/2002 9 500 Shares Mellon Finl. Corp. CUSIP: 58551AI08 10 25,000 Par sac Communications, Inc. Dtd. 04/30/2001 Mat. 05/02/2006 5.75% Int. CUSIP: 78387GAFO Interest accrued to 08/27/2002 11 25,000 Par Target Corp. Dtd. 03/26/2001 Mat. 04/01/2007 5.5% Int. CUSIP: 87612EAD8 Interest accrued to 08/27/2002 12 25,000 Par United States Treasury Bills Dtd. 05/30/2002 Mat. 11/29/2002 CUSIP: 912795LMl 13 25,000 Par United States Treasury Note Dtd. 08/31/2001 Mat. 08/31/2003 3.625% Int. CUSIP: 9128277CO Interest accrued to 08/27/2002 Total (Carry forward to main schedule) DOD Value of Asset % Int. 12,886.00 100.000 8,418.75 100.000 15,774.00 100.000 30.00 100.000 14,160.00 100.000 25,915.88 100.000 459.20 100.000 26,534.65 100.000 557.64 100.000 24,893.92 100.000 25,468.75 100.000 443.27 100.000 Exclusion 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Taxable Value 12,886.00 8,418.75 15,774.00 30.00 14,160.00 25,915.88 459.20 26,534.65 557.64 24,893.92 25,468.75 443.27 155,542.06 REV-1511EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LOIS P. THOMAS SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-02-0808 Debts of decedent must be reported on Schedule I. ITEM NO. A. 1. 1 DESCRIPTION AMOUNT FUNERAL EXPENSES: Musselman Funeral Home, Inc. Funeral and burial expenses 7,465.60 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representatlve(s) Social 5ecuri1y Number(s)/EIN No. of Personal Representative(s) Street Address Ci1y State Zip Year(s) Commission Paid: 2. 3. Attorney Fees Family Exemp1ion: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address Ci1y State Zip Relationship of Claimant to Decedent 16,000.00 4. Probate Fees 402.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Cumberland Law Journal Advertisement of Letters Testamentary 75.00 Total from continuation pages 639.50 TOTAL (Also enter on tine 9. Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 24,582.10 9 PA15111 NlF 10878 Cop'jr\9\1' 1999 Grllia\\andlNelcoLP - Forms Software Only Item No. 2 3 4 Schedule H part 2 (Page 2) Estate of: LOIS P. THOMAS Description Amount Rhoads & Sinon LLP Out of Pocket expenses: Telephone $.72; Postage $24.73; Mileage expense $12.50; Copies $33.60; Fax $7.00; Reserve for Filing fee, Inheritance Tax Return $15.00, Inventory $16.00 and final expenses $100.00; Filing fee for Release $10.00. 219.55 Robert R. Jones & Associates Appraisal of Residence 300.00 The Patriot-News Co. Advertisement of Letters Testmentary 119.95 Total (Carry forward to main schedule) 639.50 REV-1512 EX + (1-97) COMMONWEALTH Of PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LOIS P. THOMAS Include unreimbursed medical expenses. ITEM NO. 1. 1 Pharmerica Final nursing home bill. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS FILE NUMBER 21-02-0808 DESCRIPTION AMOUNT 268.47 9 PA15121 NTF 10874 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, fnsen additional sheets of the same size) 268.47 Copyright 1999 Greatland/Nelco LP ~ Forms Software Only REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARI ES FI LE NUMBER LOIS P. THOMAS 21-02-0808 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Ust Trustee(s) OF ESTATE I TAXABLE DISTRIBUTioNS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)J 1 1. ~ee attached Schedule ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 18 AS APPROPRIATE ON REV -1500 COVER SHEET 1/ NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART 1/ -- ENTER TOTAL NON- TAXABLE DISTRIBS. ON LINE 13 OF REV-15OO COVER. SHEET S 0.00 (If more space is needed, insert additional sheets of the same size) o PA1S13l NTF 33%93 CopyrIght 2000 Gre.tlend/Nelco LP . Forms Software Only PAINHERITANCE TAX RETURN ATTACHMENT TO SCHEDULE J - BENEFICIARIES PART I - Taxable Distributions Estate of Lois P. Thomas File Number 22-02-0808 No. Name and Address of Person(s) Receiving Property Relationship to Decedent Amount or Share of Bstate I. Taxable Distributions (include outright spousal distributions) 1. Gregory M. Thomas 7522 Inverness Lakes Drive Ft. Wayne, IN 46804 Son One-third remainder interest in Unified Credit Trust, 117,169.38 2. Jeffrey A. Thomas 2537 East Shrewsbury Run Collierville, TN 38017 Son One-third remainder interest in Unified Credit Trust, 117,169.38 3. Ronald K. Thomas 525 Carol Street New CUmberland, PA 17070 Son One-third remainder interest in Unified Credit Trust, 117,169.39 4. Frank S. Thomas 3600 Logan Street Ext, #l-A Camp Hill, PA 17011 Spouse Jewelry per Item III of will 10,500.00 458405.1 'REV-1514EX+ (1-97) COMMONWEALTH ~ PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LOIS P. THOMAS SCHEDULE K LIFE ESTATE. ANNUITY & TERM CERTAIN (Check Box 4 on Rev-15llO Cover Sheet) FILE NUMBER 21-02-0BOB This schedule is to be used for all single rife, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Aetuarial Values, Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. Will Intervlvos Deed of Trust Other .$J1}~qQ~ . NEAREST AGE AT DATE ~ BIRTH DATE ~ DEATH Frank S. Thomas 05/0B/1913 B9 Term of Years Term of Years Term of Years Term of Vears 1, Value of fund from which liie estale is payable $ 454,219.19 2. Actuarial factor per appr~riate tab)e Intere51 table rale - - U 3 1/2% 0 6% 3, Value 01 life estate (Une 1 multiplied by Une 2) 010% ~ Variable Rate 5.200% 0.2030 $ 92,211. 04 ""_,""UU'_, .., .;.;.;.:,:.,.;.:.:.:.:.,.:.;.:.:.,.:.:.:.;.:.:.:.:.:.:.; :.;.:.;".:.:.:.:.:.:.:.;.;.:::.,.:,:.;.:.:.;.;.:.:.:-:. .....'............'.....'..,.:.:...:.:.,.;.:.:.:.;.:.; .:.:.:.:.:.,:.:.;.:.:.;. . ..... ::::;:~:::::::;::;/:;: :.::;::::::::;:;;::;::;::;:::::::::::::::~::::~ ....,.,.......;.;...:.;.;.:.....:.....:.:.,.;.;.;..,.....'...............;.;.....:.:...:.;.,,:;:;:; Al\l!!IQlltYm:reAl!l$:r~QtllhIQNdNtW' i NEAREST AGE AT DATE ~ BIRTH DATE ~ DEATH :ti::.::;:ttf: iHlJf} ;.:.;.;.;.:.:.,:.:.;...'.;........ ::;'::,:;.;,;::::::,::;:;.;,::,:.;.;,-.'." NAME(S) ~ ANNUITANT(S) TERM ~ YEARS ANNUITY IS PAYABLE Term of Years Term of Years Term of Years Term of Years 1. Value oi fund from which annuity is payable $ 2. Check appropriate block beJow and enter corrB1nding (nUmbe8 Frequency of payouI -- 0 Weekly (52) Bi-weekly (26) Montl1ly (12) o Quarterly (4) 0 Semi-annually (2) Annually (I) Other ( ) 3, Amount of payoul per period 0.00 o $ 0.00 4, Aggregate annual payment, Une 2 multiplied by Une 3 5. Annuity Factor (see instructions) Inleres! table rate 0 3 1/2% 0 6% 0 10% 0.00 o Variable Rate o .<g00 0.0000 6. Adjustment Factor (see instructions) 7. Value of annuity -- If using 3 1/2%, 6%, 10%, or if variable rate and period payout is at end of period, calculation is: Une 4 x Une 5 x Une 6 If using variable rate and period payout is at beginning of period, calculation is: (Une 4 x Line 5x Une6) + Line 3 0.0000 $ 0.00 $ 0.00 NOTE: The values of the funds wh\ch create the above future interests must be reported as pan of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Unes 13, 15, 16 and 17. (If more space is needed, insert additional sheets of the same size) 9 PA15141 NTF 10a81 Copyright ,sas Grea\landlNelcoLP - Forms Software Only REV -1649 EX + (1-97) COMMONWEALTH OF PENNSVL VANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER LOIS P. THOMAS 21-02-0808 Do not complete this schedule unless estate is making election to tax assets under Section 9113(A) of Inheritance & Estate Tax Act. If the election applies to .more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies 'to the Trust(marltal, resIdual At B, By.pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirements of Section 9113(A), and: a. The 'trust or similar arrangement is listed on SChedule O. and b. The value of the 'b"ust or similar arrangement is entered in whole or in pan as an asset on Schedule 0, then the transferor's personal representative may specifically identify the 1rust (a" or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numera1Ol' of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. SCHEDULE 0 ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) PART A: Enter the description and value of all interestS, both taxable and non-taxable, regardless of location, which pass to the decedents surviving spouse under a Section 9113 (A) trust or similar arrangement. DESCRIPTION VALUE Unified Credit Trust created under Item IV of decedent's will, funded entirely with taxable assets 443,719.19 Pan A Total $ 443,719.19 . PART B: Enter the description and value of all interests included in Part A lor which the Section 9113 (A) election to tax is being made. -----IPTION VALUE , The Executor makes an election under Section 9113 (a) of the Inheritance and Estate Tax Act to tax 100% of the Unified Credit Trust created under Item IV of decedent's Will. 443,719.19 9 PA16491 NTF 10882 Pan 8 Total $ (If more space is needed, insert additional sheets of the same size) 443,719.19 Copyright 1999 Greatland/Nelco LP - Forms Software Only .........0......_,;; _ a.Y.ll...'fllO......... ATTORNEYS AT LAW .: ~~~:':"":"':i.i.,~~~'~f^6.~ '~.-' ~ .j;r-i>.-"'~,~;""1fo '''';;;:)<~:~./~~;:)~ .~.;~ ';;_t"':'"-~ '.,;":- ,.,.;~., ~_....::::~~'~.. '>.~: ~.:_~__ LAST WILL AND TESTAMENT OF LOIS P. THOMAS I, LOIS P. THOMAS, of Cumberland County, pennsylvania, being of sound and disposing mind and memory, do make, publish and declare this to be my Last Will and Testament, hereby revoking all wills and Codicils by me at any time previously made. ITEM I: All inheritance, estate and similar taxes becoming due by reason of my death, except any taxes relating to generation skipping transfers imposed under Chapter 13 of subtitle B of the Internal Revenue Code, as amended, ("Death Taxes"), whether such Death Taxes shall be payable by my estate or by any recipient of any property, shall be paid by my Executor out of the property passing under ITEM IV of this will as an expense and cost of administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement for any Death Taxes paid by my Executor, even though paid with respect to proceeds of insurance or other property not passing under this will. ITEM II: I hereby exercise all powers of appointment which I may have at the time of my death in favor of my Executor, and all property subject to all such powers of Page 1 of 10 pages appointment shall be included in my estate and be governed by the provisions of this will. ITEM III: I give and bequeath all of my household furniture and furnishings, automobiles, books, pictures, jewelry, china, crystal, appliances, silverware, wearing apparel and all other like articles of household or personal use or adornment to my husband, FRANK S. THOMAS ("My Husband"), if he survives me. If My Husband does not survive me, r give such articles to my children living at my death in as nearly equal shares as they shall select under the supervision of my disinterested Executor. If any' such articles cannot be fairly divided or distributed in kind in the opinion of my disinterested Executor, such articles shall be sold and the proceeds thereof shall pass as a part of my residuary estate. ITEM IV: I give, devise and bequeath to my Trustee hereinafter named, IN TRUST NEVERTHELESS, to be held, administered and disposed of in accordance with this ITEM for the benefit of My Husband and my issue (herein referred to as the "Unified Credit Trust") an amount equal to the balance of the dollar amount not taxed in my estate due to the application to my estate of the unified credit against federal estate tax (the "Unified Credit"), after deducting therefrom the value, for federal estate tax purposes, of (al assets included in my federal gross estate whi9h pass or have passed other than under the terms of this will and which will utilize a portion of the Unified credit, (b) any bequests under the preceding ITEM III which will Page 2 of 10 pages utilize a portion of the Unified Credit and (c) adjusted taxable gifts not included in my federal gross estate but included in the computation of the tentative federal estate tax in my estate. My Trustee shall have, hold, manage, invest and reinvest the assets of the Unified Credit Trust, collect the income and (a) If My Husband survives me, beginning at my death, my Trustee shall pay over the net income of the Unified Credit Trust to My Husband during his lifetime, in installments not less frequently than quarterly. In addition, my Trustee shall pay such amounts of the principal of such trust as, in the sole discretion of my Trustee, may be necessary for the maintenance, support and medical and nursing care of My Husband, taking into consideration any other means readily available for such purposes. (b) Upon the death of the survivor of My Husband and me, my Trustee shall distribute the principal and any undistributed income of the Unified Credit Trust to my issue then living, per stirpes; provided, however, that should any such issue be the issue of a deceased child of mine and shall not then have attained the age of twenty-one years, each such issue's share shall be retained by my Trustee, IN TRUST NEVERTHELESS, each to be held, administered and disposed of as a separate trust estate in accordance with ITEM V for the benefit of each such issue (the "Grandchild's Trust"). Page 3 of 10 pages ITEM V: My Trustee shall have, hold, manage, invest and reinvest the assets of each Grandchild's Trust, collect the income and (a) until the beneficiary of the Grandchild's Trust (the "Grandchild") shall have attained the age of twenty-one years, my Trustee shall from time to time pay to or for the benefit of the Grandchild such amounts of the net income and principal of the Grand- child's Trust as, in the sole discretion of my Trustee, may be necessary for the Grandchild's maintenance, support, medical and nursing care and education, including college and graduate education, taking into consideration any other means readily available for such purposes. At the end of each year any unexpended income shall be added to the principal of the Grand- child's Trust. (b) After the Grandchild shall have attained the age of twenty-one years, my Trustee shall distribute the remaining principal and any undistributed income of the Grandchild's Trust outright to the Grandchild; or if the Grandchild shall have died before attaining that age, my Trustee shall distribute the then remaining principal and any undistributed income to the Grandchild's issue living at the Grandchild's death, per stirpes, and in default of such issue, to my issue then living, per stirpes. Page 4 of 10 pages ITEM VI: I give, devise and bequeath all of the rest, residue and remainder of my property, real, personal and mixed, not disposed of in the preceding portions of this Will, to My Husband, FRANK S. THOMAS, if he survives me, or if he does not survive me, to my issue living at my death, per stirpes; provided, however, should any such issue be the issue of a deceased child of mine and shall not then have attained the age of twenty-one years, each such issue's share shall be retained by my Trustee, IN TRUST NEVERTHELESS, each to be held, administered and disposed of as a separate trust estate in accordance with ITEM V for the benefit of each such issue (the "Grandchild's Trust"). ITEM VIr: No interest in income or principal of my estate or any trust created hereunder shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary of my estate or of any trust created hereunder prior to the beneficiary's actual receipt thereof. My Executor or Trustee shall pay over the net income and the principal to the beneficiaries herein designated, as their interests may appear, without regard to any attempted anticipation (except as may be specifically provided herein), pledging or assignment by any beneficiary of my estate or of any trust created hereunder and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ITEM VIII: Any person who shall have died at the same time as I or under such circumstances that it is Page 5 of 10 pages difficult or impossible to determine who shall have died first, shall be deemed to have predeceased me. Any person other than me who sha~l have died at the same time as any then beneficiary of income of my estate or a trust created hereunder or under such circumstances that it is difficult or impossible to determine who shall have died first, shall be deemed to have predeceased such beneficiary. ITEM IX: In the settlement of my estate and during the continuance of any trust created hereunder, my Executor and my Trustee shall possess, among others, the following powers to be exercised for the best interests of the beneficiaries; (a) To retain any investments I may have at my death so long as my Executor or Trustee may deem it advisable to my estate or trust so to do. (b) To vary investments, when deemed desirable by my Executor or Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in such other real or personal property as my Executor or Trustee shall deem wise, without being restricted to so called "legal investments." (c) In order to effect a division of the principal of my estate or trust or for any other purpose, including any final distribution of my estate or trust, my Executor or Trustee is authorized to make said divisions or distributions of the personalty and realty partly or wholly in kind. If such division or distribution is made in kind, said assets shall be divided or distributed at their respective values on the date or dates of their division or distribution. In making any division or distribution in kind, my Executor or Trustee shall divide or distribute said assets in a manner which will fairly allocate any unrealized appreciation among the beneficiaries. (d) To sell either at public or private sale and upon such terms and conditions as my Executor or Trustee may deem advantageous to my estate or trust, Page 6 of 10 pages _0-" ......_-., ... .--..- .,,__.....~-.........._----._-- -...-...-. .- any or all real or personal estate or interest therein owned by my estate or trust severally or in conjunction with other persons or acquired after my death by my Executor or Trustee, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon my Executor or Trustee in this paragraph or elsewhere in this Will. (e) To mortgage real estate and to make leases of real estate for any term. (fl To borrow money from any party, including my Executor or Trustee, to pay indebtedness of mine or of my estate or trust, expenses of administration, Death Taxes or other taxes. I (g) From the same source as from which Death Taxes are to be paid in accordance with ITEM I, to pay all costs, Death Taxes or other taxes, expenses and charges in connection with the administration of my estate or trust, and my Executor shall pay the expenses of my last illness and funeral expenses. (h) To vote any shares of stock which form a part of my estate or trust and to otherwise exercise all the powers incident to the ownership of such stock and to actively manage and operate any unincorporated business, including any joint ventures and partnerships, and to incorporate any such unincorporated business, with all the rights and powers of any owner thereof. (i) In the discretion of my Executor or Trustee, to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of my estate or trust. (j) To assign to and hold in my estate or trust an undivided portion of any asset. (k) To hold investments in the name of a nominee. (1) To compromise controversies. Page 7 of 10 pages .._.~_. ,--~.,.~. ,,--p........._.-#,.-~._----.- ITEM X: In the settlement of my estate: (a) My Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from an election made in good faith to claim a deduction as an income tax deduction or as an estate tax deduction; nor, as a result of such election, shall any compensating adjustments be made between income and principal or in the amount of any gift under this will to my spouse intended to qualify for the marital deduction for federal estate tax purposes. (b) In valuing property in my gross estate for the purposes of any Death Tax, my Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from my Executor's decision made in good faith to use a particular valua- tion date: nor, as a result of such decision, shall any compensating adjustment be made in the amount of any gift under this Will to my spouse intended to qualify for the marital deduction for federal estate tax purposes. ITEM XI: If at any time any minor shall be entitled to receive any assets free of trust by reason of my death, whether payable hereunder, by operation of law or otherwise, I appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY as Guardian of such assets authorized by law payable to such minor. The Guardian may receive, administer and shall have full authority to use such assets, both principal and income, in any manner the Guardian shall deem advisable for the best interests of the minor, including college, university, graduate or other education, without securing a court order. The Guardian shall have all the rights and privileges in its capacity as Guardian as are herein granted to my Executor and Trustee as to my estate and any trusts created hereunder. Page 8 of 10 pages ITEM XII: If there should be established by My Husband, either in his Last will and Testament or by inter vivos Deed or Agreement, trusts similar to the trusts herein established for the benefit of my issue, my Trustee herein shall have the right and power to merge trusts herein established with similar trusts for the same beneficiaries established by My Husband and to operate each of the merged trusts as a single trust. ITEM XIII: I hereby appoint My Husband, FRANK S. THOMAS, as Executor of this Will. If for any reason he should fail or cease to act, I appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY and my son, RONALD K. THOMAS, as Co-Executors. If for any reason my son should fail or cease to act, DAUPHIN DEPOSIT BANK AND TRUST COMPANY shall act or continue to act with all of the powers granted to the two of them. All references in this will to my "Executor" shall also refer to my successor Co- Executors or to my sole successor Executor, as the case may be. ITEM XIV: I hereby appoint My Husband, FRANK S. THOMAS, and DAUPHIN DEPOSIT BANK AND TRUST COMPANY as Co- Trustees of any trust created hereunder. If for any reason My Husband should fail or cease to act, I appoint my son, RONALD K. THOMAS, as Co-Trustee. My said son shall not participate in any discretionary determination of the Trustee to distribute principal or income of such trust to or for his benefit or to his issue. All references in this Will to my "Trustee" shall also refer to my Co-Trustees or to my sole successor Trustee, as the case may be. Page 9 of 10 pages .---_.._---_......_--~.__... .- ----..-.- - ITEM XV: Any Guardian, Executor or Trustee shall qualify and serve without the duty or obligation of filing any bond or other security. Any corporate fiduciary shall be entitled to compensation for services in accordance with the standard schedule of fees in effect when the services are rendered. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last will and Testament, consisting of this and the preceding nine (9) pages, this <J-~< day of ~ ,;'-GJJ: , ., I., 1988. Page 10 of 10 pages -/ Y"<J,,L..- Lois P. _-/) '/l / . -./ /,,c n C,f -.L-- (SEAL) Thomas We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above- named Testatrix as and for her Last Will and Testament, in the presence of us, who, at her request and in her presence and in the presence of each other, have hereunto set our hands and seals the day and year above written, and we certify that at the time of the execution thereof, the said Testatrix was of sound and ~iFPosing mini. ~d memory. Ii. < /-4hl" I \"\il.1.e:z.-~ (S-EAL) Residing at: '~-I<-j h,c Cr"..-~~ fU,: i ..?J / [ ~. /'l 1};~,,-_(1"_";(" ../ J J.t .. / / ' , ~.9{ ,"', (-EAL) Residing at: y'~" ~I /;':'/-.4- A,t . /1 0c f/~~/fl"'j",;<~ j. 1 /7/) () '~U~)l{t(-u.\\( L-C,r(LlLv\(SEAL) Residing at: t<;;l2lA.KlG\.I.U~C;t-, (~ \-"le I,). . \.1 \...: Cllu..'~ 'n.. /\!-{-<..,lC,"l "C.ttccCt Page 10 of 10 pages REVOCABLE AGRII:BMIDl'r 01' nus'r THIS REVOCABLE AGREEMENT Of TRUST ("Agreement") is made and entered into this ~.r day of ~J~"'Tt#"/III'A!I.G#t., 1999, by and between LOIS P. THOMAS, of Cumberland County, Pennsylvania, hereinafter called the "Settlor", and fRANK S. THOMAS and ALLFIRST BANK, a Maryland banking corporation with an office located in Harrisburg, Dauphin County, Pennsylvania, hereinafter collectively called the "Trustee". WITNESSETH: WHEREAS, The Settlor is the owner of certain assets more fully described in Schedule "A", attached hereto and made a part hereof; and WHEREAS, The Settlor is desirous of placing the active management and control of the property described in Schedule "A" in the hands of the Trustee; and WHEREAS, The Settlor may hereafter transfer additional assets to the Trustee for management and control. NOW, THSRSFORS, for and in consideration of their mutual covenants and promises, the parties agree as follows: ARTICLE I During the Settlor's Lifetime The Settlor hereby transfers and conveys to the Trustee the assets listed on Schedule "A" attached hereto and made a part hereof, and the Trustee, in consideration thereof, agrees to hold and administer said assets and any additions thereto, IN TRUST NSVERTHSLESS, for the following uses and purposes: (a) To have, hold, manage, invest and reinvest the same, collect the income and pay over the net income to the Settlor during the Settlor's lifetime in monthly installments, after payment of all proper charges and expenses. In addition, the Trustee shall pay such portion or all of the principal of the Trust assets to the Settlor as the Settlor may from time to time request. Any income not distributed to the Settlor during the calendar year shall be added to Trust principal. (b) The Corporate Trustee is authorized and directed to pay and use such portion or all of the principal of the Trust assets as the Trustee, in the Trustee's sole discretion, from time to time shall deem necessary to provide for the proper maintenance, support, medical, hospital, nursing or nursing home care of the Settlor or the Settlor's spouse, Frank S. Thomas (the "Set tlor 's Spouse"). (c) The Trustee at all times shall have to pay either from the principal or income of assets any outstanding bills or obligations the Settlor. the power the Trust owing by -2- (d) Whenever and as often as, in the sole judgment of the Corporate Trustee, the Settlor, to whom payments of income and principal are herein directed to be made, shall be unable to act, or shall lack ability or shall otherwise be unable to apply such payments to the Settlor's own best interest and advantage, the Trustee, in the Trustee's sole discretion, may make all or any portion of such payments in anyone or more of the following ways: (l) Directly to the Settlor; (2) Directly to the Settlor's Spouse; (3) authorized or To the Legal Guardian Attorney-in-Fact of the or duly Settlor; (4) By the Trustee expending the same for the benefit of the Settlor. (e) Upon the death of the Settlor during the existence of this Trust, the Trustee shall pay over all then assets of the Trust, whether principal or income, to the Executor or Administrator of the Settlor's Estate to be distributed as part of the assets of Settlor's Estate. ARTICLE II Revocability The Settlor reserves the right at any time, by instrument in writing delivered to the Trustee, to alter, modify, amend or revoke any or all of the provisions of this Agreement and to add additional assets to this Trust; provided, however, that the duties, powers, compensatlon and liability of the Trustee shall not be changed thereby Wl thout the written consent of tne Trustee. -]- ARTICLE II I Trustee Accounting The Trustee shall render to the Settlor periodic statements of the receipts and disbursements of income and principal of the Trust. ARTICLE IV Trustee Powers During the continuance of the foregoing Trust, the Trustee shall possess, among others, the following powers, exercisable without prior court approval, but in all cases to be exercised for the best interests of the Settlor: (a) To retain any property or investments which the Settlor has herein transferred and conveyed in trust, as long as the Trustee may deem it advisable so to do, including securities owned, issued or underwri tten by the Trustee or any of the Trustee's affiliates. (b) To vary investments, when deemed desirable by the Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in such other property, real or personal, including securities owned, issued or underwritten by the Trustee or any of the Trustee's affiliates, as the Trustee shall deem wise, wi thout being restricted to so-called "legal investments", and without being limited by any statute or rule of law regarding investments by fiduciaries. (c) To sell either a t public or private sale and upon such terms and conditions as the Trustee may deem . -"- advantageous, any or all real or personal estate or interest therein owned by the Trust severally or in conj unction with other persons, and to consurrunate said sale- or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable, in carrying out any of the powers conferred upon the Trustee in this paragraph or elsewhere in this Agreement. (d) In the discretion of the Trustee, to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form" a part of the Trust assets. (e) To place and carry any asset of the Trust in the name of a nominee. (f) To assign to and hold in the Trust an undivided portion of any asset. (g) To make any division of the principal of the Trust assets or any distribution of the assets partly or wholly in kind. If such division or distribution is made in kind, said assets are required to be divided or distributed at their respective values on the date or dates of their division or distribution. (h) To pay compensation and administration and connection with the all costs, taxes, expenses, charges in connection with the termination of the Trust and in settlement of the Settlor's Estate. (i) To do all other judgment deemed necessary or and advantageous management, bution of the Trust assets. acts in the Trustee's desirable for the proper investment and distri- (j) To pr incipal, in employ and compensate from the discretion of the Trustee, income or investment ".. -5- - and legal counsel, accountants, brokers and other specialists, and, whenever there shall be no corporate Trustee in office, a corporate custodian, and to delegat-e to investment counsel discretion with respect to the investment and reinvestment of any or all of the assets held hereunder. (k) To mortgage real estate, and to make leases of real estate, extending beyond the term of the Trust hereunder. (1) To borrow money and to assign and pledge assets of the Trust therefor. ARTICLE V Legally Bound" It is the intention of the parties to be legally bound by this Agreement. ARTICLE VI Situs of Trust This Trust shall be governed by the laws of Pennsylvania, and its situs shall be Cumberland County, Pennsylvania. ARTICLE VII Spendthrift Provision No part of ~he income or principal of the property held under the Trust created hereunder shall be subject to attachme~:, levy or seizure by any creditor, spouse, assignee or trustee sr -0- recei ver in bankruptcy of any beneficiary prior to his or her actual receipt thereof. The Trustee shall pay over the net income and the principal to the parties herein designated, as their interests may appear, without regard to any attempted anticipation (except as specifically provided herein), pledging or assignment by any beneficiary under the Trust created hereunder, and without regard to any claim thereto or attempted levy, attachment, seizure or other process against any beneficiary. ARTICLE VIII Surviving Trustee In the event of the death, resignation or inability of Frank S. Thomas to serve as co-trustee, the corporate trustee shall serve as sole trustee. The individual trustee shall be deemed to have failed to serve as trustee hereunder if, among other reasons, the treating physician of such individual trustee shall certify in writing that such trustee possesses permanent mental or physical incapacities which preclude such Trustee from discharging his duties as trustee hereunder. hereunto IN WITNESS affixed h~r WHEREOF, LOIS P. hand and seal THOMAS, as Settlor, and FRANK S. THOMAS has d:-;d - /- ALL'FIRST BANK, as Trustee, has caused this Agreement to be duly executed, all as of the day and year first above written. WITNESS: ATTEST: m y ~~~f~ (SEAL) WITNESS: (Asst.) Secretary rn tjJ. SETTLOR: o(~r? .;/ &'La-- LOIS P. THOMAS TRUSTEE: ALLFIRST BANK By: 5f/P (V~ce) Pres' ent MOtID A. McGEARY, SVP ~ .,A..rf .../ A?'. ~L,. FRANK S. THOMAS -8- (SEAL) -"'(/ SEAL) SCHEDULE "A" -9- COMMONWEALTH OF PENNSYLVANIA 'COUNTY OF SS: On this, the day of 1999, before me, the undersigned officer, personally appeared Lois P. Thomas and Frank S. Thomas, known to me to be the persons whose names are subscribed to the within Agreement of Trust, and acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Public My Commission Expires: (SEAL) ." -10- ~ - COMMONWEALTH OF PENNSYLVANIA 'COUNTY OF - ..PAtI~,f;/ S5: On this, the 6dday of f;~.-/ , 1999, before me, the undersigned --JlIlUI.(p A ~rJ.e;;l?Y, who acknowledged [himself/~-nIlH] to be the .:::s V ~ officer, personally appeared of Allfirst Bank, and that [he/~ as such officer, being authorized to do so, executed the foregoing Agreement of Trust for the purposes therein contained by signing the name of the Bank by [himself/RIl~e~lf] as such officer. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~:4::d~ My Commission Expire= ~ No'~ ,al 3e~l Mary Ann Ant..erson, Notary Public HarrisOurg, Dauphin Couoly My Commission Expires 0:1. ';0. 2002 (SEAL) Meml:'(>' P?""<-,.,\.,,,-,-, :::';e~ -11- STATUS REPORT UNDER RULE 6.12 ,r~ / ) 'vI oK Name of Decedent: Lois P. Thomas Date of Death: August 27.2002 Will No. 00808 of 2002 Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No L. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: Yes a. No Did the personal representative file a final account with the Court? X b. The separate Orphans' Court No. (if any) for the personal representative's account is: None c. parties in interest? Yes Did the personal representative state an account informally to the X No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orph 'Court and may be attached to this report. Date: August 07' 2003 , i I:) ,...~ Telephone: Capacity: Stanley A. Smith Rhoads & Sinon LLP 1 South Market Square, 12th Floor PO Box 1146 Harrisburg, PA 17108-1146 (717) 233-5731 Personal Representative X Counsel for Personal Representative 9C~: C..! LZ O~~j m. 483249.1