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COURT OF COMMON PLEAS OF - ��' �Y
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CUMBERLAND COUNTY, PENNSYLVANIA 4�� '' �' ^° �-'�' -�'
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ORPHANS' COURT DIVISION :~' � � �: �
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NAME OF TRUST
(TRIIST UNDER WILL OF Sarah McCrea Chapman Jones.f/b/o Chapman Lodge
or
TRIIST UNDER DEED OF
DATED )
No. 21-2009-0329
PETITION FOR ADNDICATION/
STATEMENT OF PROPOSED DISTRIBUTION
PURSUANT TO Pa.4.C.Rule 6.9
This form may be used in all cases irrvolvirrg the Audit of Trust Accounts. If space is insu�cient,
riders may be attached.
INCL UDE ATTACHMENTS AT THE BACK OF THIS FORM.
Name of Counsel: Ivo V. Otto III
Supreme Court I.D.No.: 2��63
Name of Law Firm: Martson Law Offices
Address: 10 East High Street,Carlisle,PA 17013
Telephone: (�17)243-3341
F�; (717)243-1850
Form OC-01 rev l0.13.06 Page 1 of 10
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Name of Trust: Sarah McCrea Chapman Jones f/b/o Chapman Lodge
1. Name(s)and address(es)of Petitioner(s):
Petitioner: Petitioner: .
NQ„,e: M&T Bank,Trustee
aad,.ess: One West High Street
Carlisle,PA 17013
2. Check if any of the following issues are involved in this case:
A. Appointment of Trustee . .. . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ❑
B. Interpretation . . . . . . . . . . . . . .. . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0
C. Discharge of Trustee .. . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . (7�
D. Transfer of Situs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑
E. Appointment ofAd Litem . . . . .. . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �
F. Minor,Unborn or Unascertained Beneficiary(ies) . . . . . . . . . . . . . . . . . . . . . . ❑
G. Principal Distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . m
H. Partial/Full Termination of Trust . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . �✓J
I. Missing Beneficiary(ies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . ❑
J. Cy Pres . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑
K. WilliamsonIssue* . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . ❑
L. OtherIssues . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . 0
List:
Please note:
A detailed explanation of issues checked should be set forth at item 13 below.
*See Wi!liamson Estate,368 Pa.343,82 A.2d 49(1951),if Trustee was also Executor of the seulor/decedent's eslate and
received commissions in such capecity.
Form OG02 rev!0./3.06 Page 2 of 10
Name of Trust: Sarah McCrea Chapman Jones f/b/o Chapman Lodge
3. Testamentary Trust:
Decedent's date of death: July 28, 1978
Date of Decedent's Will: September 8, 1976
Date(s)of Codicil(s): October 6, 1977
Date of probate: August 16, 1978
or
,Cnter Vivos Trust:
Date of Trust:
Date(s}of Amendment(s):
4. A. If any other Court has taken jurisdiction of any matter relating to this Trust,explain:
B. Identify all prior accountings and provide dates of adjudication.
First and Partial Account filed 7/24/09 adjudicated 8/25/09;Second and Partial
Account filed 8/17/11 adjudicated 10/11/11;Third and Final Account filed 2/13/12
adjudicated 7/3/12
5. A. State how each Trustee was appointed:
Last Will and Testament
B. If a Petitioner is not a Trustee,explain:
Form OC-02 rev l0.13.06 Page 3 of 10
Name of Trust: Sarah McCrea Chapman Jones f/b/o Chapman Lodge
6. State how and when the present fund was awarded to Trustee(s):
Funds from the Estate of Sarah McCrea Chapman Jones on November 3, 1978
7. Period covered by accounting: January 31,2012 to December 4,2013
8. Current fair market value of the Trust principal is$ 17,372.58 . See page
2 of Account.)
9. State concisely the dispositive provisions of the Trust:
Life right of use in Alfred Chapman.
Life estates to the children of Alfred Chapman.
Remainder to St.John's Episcopal Church,Carlisle,PA
10. Explain the reason for filing this Account(if filed because of the death of a party, state
name of person,relationship to Trust and date of death):
Supplement Third and Final Account to inform interested parties.
Fon„oc-o� ,��o.is.o� Page 4 of 10
Name of Trust:Sarah McCrea Chapman Jones f/b/o Chapman Lodge
11. State why a Petition for Guardianffrustee Ad Litem has or has not been filed for this
Audit see Pa.O.C. Rule 12.4):
Not applicable.
12. A. State the amount of Pennsylvania Transfer Inheritance Tax and Pennsylvania Estate
Tax paid(including postponed tax on remainder interests),the dates of payment and
the interests upon which such amounts were paid:
Dale Payment /nlerest
n/a
B. If any such taxes remain unpaid or are in dispute,explain:
None
13. Describe any questions requiring Adjudication and state the position of Petitioner(s)and
give details of any issues identified in item 2:
By Order dated December 29,2011,the Chapman Lodge Trust was terminated and M&T
Bank was directed to distribute the principal and income to St.John's Episcopal Church.
M&T Bank,on behalf of St.John's Episcopal Church,sold the real properiy and is now
distributing the net proceeds to St.John's Episcopal Church.
Form OG02 rev!0./3.06 Page 5 of 10
� Name of Trust:Sarah McCrea Chapman Jones f/b/o Chapman Lodge
14. Written notice of the Audit as required by Pa.O.C.Rules 6.3,6.7 and 6.8 has been or will
be given to all parties in interest listed in item 15 below. In addition, notice of any
questions requiring Adjudication as discussed in item 13 above has been or will be given
to all persons affected thereby.
A. If Notice has been given,attach a copy of the Notice as well as a tist of the names
and addresses of the parties receiving such notice.
B. If Notice is yet to be given,a copy of the Notice as well as a list of the names and
addresses of the parties receiving such Notice shall be submitted at the Audit
together with a statement executed by Fetitioner(s)or counsel certifying that such
Notice has been given.
C. If any such party in interest is not sui juris(e.g., minors or incapacitated persons),
Notice ofthe Audit has been or will be given to the appropriate representative on
such party's behalf as required by Pa.O.C. Rule 5.2.
D. If any charitable interest is involved,Notice of the Audit has been or will also be
given to the Attorney General as required under Pa.O.C. Rule 5.5. In addition,
the Attorney General's clearance certificate(or proof of service of Notice and a
copy of such Notice)must be submitted herewith or at the Audit.
15. List all parties of whom Petitioner(s)has/have notice or knowledge, having or claiming
any interest in the Trust,whether such interest is vestetl or contingent,charitable or
non-charitable. This list shall:
A. State each party's relationship to the Settlor/Decedent and the nature of each
party's interest{s);
Name and Addreu oJEach Parry in Interest I Relarionship aml Comments,ifarry I Inreresr
See attached list.
Form OG02 rev/0.13.06 Page 6 of 10
Name of Trust: Sarah McCrea Chapman Jones f/b/o Chapman Lodge
Name and Address oJEach Parry In lnrerest I Relalionship and Comn�ents,itarry I Inrerear
B. Identify each party who is not sui juris(e.g., minors or incapacitated persons).
For each such party,give date of birth,the name of each Guardian and how each
Guardian was appointed. If no Guardian has been appointed,identify the next of
kin of such party,giving the name,address and relationship of each;and
Alfred McCrea Chapman(DOB: 1936),an incapacitated person
Henry L. Chapman,Guardian by appointment 9/24/2009
C. If distribution is to be made to the personal representative of a deceased party,
state date of death,date and place of grant of Letters and type of Letters granted.
Not applicable.
16. If Petitioner(s)has/have knowledge that a Trust share has been assigned or attached,
provide a copy of the assignment or attachment,together with any relevant supporting
documentation.
17. If a trustee's principal commission is claimed:
A. If based on a written agreement,attach a copy thereof.
Form OGO2 rev 10.13.06 Page 7 of 10
Name of Trust:Sarah McCrea Chapman Jones f/b/o Chapman Lodge
B. If a principal commission is claimed, state amount.
None
C. If a principal commission is claimed,state the amounts and dates of any principal
commissions previously paid in prior accounting periods.
Amounf Date Paid
18. If a reserve is reyuested,state amount and purpose.
Amo�rnt: 3,350.00
P"'�OSe: See page 8 of the Account.
If a reserve is requested for counsel fees,has notice of the
amount of fees to be paid from the reserve been given to the
parties in interest? . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . .. ❑Yes ONo
If so,attach a copy of the notice.
19. Is the Court being asked to direct
the filing of a Schedule of Distribution? . . . . . . . . . . . . . . . . . . . . . . . . . . m Yes ❑No
Form OC-02 rev l0.13.06 Page 8 of 10
Name of Trust: Sarah McCrea Chapman Jones f/b/o Chapman Lodge ~
Wherefore,your Petitioner(s)ask(s)that distribution be awarded to the parties entitled
and suggest(s)that the distributive shares of income and principal (residuary shares being,stated
in proportions,not amounts)are as follows:
A. Income:
Proposed Disrributee(sJ AniormdProportion
None
B. Principal:
Proposed Disaiburee(s) RmoundProportion
St.John's Episcopal Church $17,372.58
Submitted By:
(All petitiorrers must sign.
Add additional lirres if necessary):
M&T Bank
�. ,
e of Petitioner: M&T ,Trustee
Name of Petitioner:
Form OC-02 rev l0.I3.06 Page 9 of 10
Name of Trust: Sarah McCrea Chapman Jones f/bJo Chapman Lodge
Verification of Petitioner
(Verification must be by at least one petitioner.)
The undersigned hereby verifies* [that►��sne he is n�re Assistant Vice President
of the above-named xame oJcorporatlon M&T Bank and] that the facts set
forth in the foregoing Petition for Adjudication/Statement of Proposed Distribution which are
within the personal knowledge of the Petitioner are true,and as to facts based on the information
of others,the Petitioner,after diligent inquiry, be(ieves them to be true;and that any false
statements herein are made subject to the penalties of 18 Pa.C.S. §4904(relating to unsworn
falsification to authorities).
a
nature of Petitioner
*Corporate pelitloners must comple�e brackeled Injormatlon.
Certification of Counsei
The undersigned counsel hereby certifies that the foregoing Petition for Adjudication/
Statement of Proposed Distribution is a true and accurate reproduction of the form Petition
authorized by the Supreme Court,and that no changes to the form have been made beyond the
responses herein.
���►�c�.�.
Signature of Counsel for Petitioner
Fom,oc•oz rev 10.I3.06 Page 10 of 10
Trust under Will of Sarah McCrea Chapman Jones f/b/o Chapman Lodge
Cumberland County Orphans' Court
No. 21-2Q09-0329
15. Parties of Interest:
St. John's Episcopal Church Remainder Beneficiary
P.O. Box 612
1-A North Hanover Street
Carlisle,PA 17013
Alfred McCrea Chapman,an incapacitated person Life Estate Beneficiary
Henry L. Chapman,Guardian (interest terminated by virtue of
355 Lonely Goose Circle Order dated December 29,2011)
Harleysville,PA 19438
Henry Chapman Life Estate Beneficiary
355 Lonely Goose Circle (interest terminated by virtue of
Harleysville,PA 19438 Order dated December 29,2011)
Katherine C. Michalka Life Estate Beneficiary
250 Loche Lloyd Parkway (interest terminated by virtue of
Belton,MO 64042 Order dated December 29,2011}
Karen E. Chapman Life Estate Beneficiary
1858 San Lorenzo Avenue (interest terminated by virtue of
Berkley, CA 94707 Order dated December 29, 2011)
John McCrea,III Co-Trustee
221 Doubling Gap Road
Nevwille,PA 17241
Michael T. Foerster,Esquire Senior Deputy Attorney General
Office of the Attorney General Charitable Trusts and Organizations
14`�Floor-Strawberry Squaze Section
Harrisburg, PA 17120
F:IFILES1CIimtsV239 M!!T7259 Tn�tt\7259.8 Chapman Jones17259.S.partia.of.intera�wpd
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IN THE COURT OF COMMON PEAS OF CUMBERLAND COUNTY,PA
ORPHANS' COURT DNISION
Docket No. 21-2009-0329
SUPPLEMENT TO THE THIRD AND FINAL ACCOUNT
Manufacturers and Traders Trust Company, Successor to
Farmers Trust Company, Co-Trustee
for Trust under Will of Sarah McCrea Chapman Jones
for Chapman Lodge
Date of First Receipt of Funds: November 3, 1978
Accounting for the period: January 21, 2012 to
December 4,2013
Purpose of Account: The Co-Trustee offers this Account to acquaint interested parties with the
transactions that have occurred during the Administration.
It is important that the Account be carefully examined. Requests for additional information, questions or
objections can be discussed with:
James A. Smiley,Vice President
Manufacturers and Traders Trust Company
One West High Street
Carlisle,PA 17013 �
(717)240-4505 c o --� ,� r`'
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Martson Law Offices '`� ` ``' `�'' �'
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Carlisle, PA 17013 �� � � �
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- 1-
SUrIIdARY OF ACCOUNT
PAGES
PRINCIPAL
Receipts 3 $ 89,667.83
Net Gain on Sales or Disposition 4 90,411.54
$ 180,079.37
Less Disbursements:
Federal State & Local Taxes 5 $ 521.00
General Disbursements 5-8 158,835.79
Administration - Misc. Exp. 8 3,350.00 -162,706.79
Balance before Distributions $ 17,372.58
Principal Balance on Hand 9 $ 17,372.58
For Information:
Changes in Holdings 10
INCOME
Receipts 11 $ 1,216.03
Less Disbursements 12 -1,216.03
Balance before Distributions $ .00
Income Balance on Hand $ .00
COMBINED BALANCE ON HAND $ 17,372.58
------------------
------------------
Proposed Principal Distributions 13
Verification 14
- 2 -
PRINCIPAL RECEIPTS
ASSETS RECEIVED AS PER THIRD AND FINAL
ACCOUNT
Real Estate
92 McCrea Road $ 65,119.46
Personal Effects
Personal Property - Household Furniture
at Chapman Lodge 52,400.00
$ 117,519.46
Principal Cash -54,017.71
$ 63,501.75
SUBSEQUENT RECEIPTS
UNUSED RESERVES FROM THIRD AND FINAL ACCOUNT
O1/31/12 Martson Law Offices - Current Balance
Due and Estimated Future Legal Services
on Sale of 92 McCrea Road $ 324.85
O1/31/12 Cumberland County Register of Wills
- Filing Fee for Third and Final Account 120.00 444.85
CASH:
12/26/12 Received from Zurich America - Storm
Damaqe Proceeds $ 414.22
11/26/13 Received from Vernon L. and Rachel J.
Horst on Sale of 92 McCrea Road -
Pro-Rata Share of School Taxes 11/25/13-
6/30/14 1,458.43
11/26/13 Received from Sale of 92 McCrea Road -
Reimbursement of Fees 23,805.04
11/26/13 Received from Vernon L. and Rachel J.
Horst on Sa1e of 92 McCrea Road -
Pro-Rata Share of County Taxes
11/25-12/31/13 43.54 25,721.23
TOTAL PRINCIPAL RECEIPTS $ 89,667.83
------------------
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PRINCIPAL GAINS OR LOSSES ON SALES OR OTHER DISPOSITIONS
GAIN LOSS
10/07/13 Personal Property - Household Furniture
at Chapman Lodge
Net Proceeds 22,931.00
Acquisition Value 52,400.00 $ 29,469.00
11/26/13 92 McCrea Road
Net Proceeds 185,000.00
Acquisition Value 65,119.46 $ 119,880.54
TOTALS $ 119,880.54 $ 29,469.00
----------------- -----------------
NET GAIN TRANSFERRED TO SUMMARY $ 90,411.54
- 4 -
DISBURSEMENTS OE PRINCIPAL
FEDERAL STATE & LOCAL TAXES
Pennsvlvania Department of Revenue
State Fiduciarv Income Tax
04/09/13 2012 Balance Due $ 179.00
Tax Claim Bureau - Real Estate Tax
06/26/12 2010 Property Tax for Map No.
15-04-391-035 - 92 McCrea Road - Balance
due Less Reserve from Third and Final
Account $ 51.13
06/26/12 2010 Property Tax for Map No.
15-04-0391-036A - 92 McCrea Road 35.67
12/27/12 2011 Property Tax for Map No.
15-04-0391-035 - 92 McCrea Road -
Balance due Less Reserve from Third and
Final Account 224.26
12/27/12 2011 Property Tax for Map No.
15-04-0391-036A - 92 McCrea Road 30.94 342.00 $ 521.00
GENERAL DISBURSEMENTS
Adams Electric Co-Operative Inc. -
Utilitv Expense
02/03/12 $ 25.75
03/07/12 25.75
04/11/12 25.75
05/O8/12 25.75
06/13/12 25.84
07/11/12 25.75
08/07/12 25.84
09/12/12 25.93
FORWARD $ 206.36 $ 521.00
- 5 -
DISBURSEMENTS OF PRINCIPAL (cont'd)
FORWARD $ 206.36 $ 521.00
GENERAL DISBURSEMENTS (cont'd)
Adams Electric Co-Operative Inc. -
Utilitv Expense (cont'd)
10/10/12 25.84
11/06/12 25.75
12/11/12 25.84
01/08/13 25.75
02/07/13 28.50
03/13/13 28.59
04/08/13 30.01
05/08/13 34.13
06/12/13 29.44
07/10/13 30.66
08/09/13 31.13
09/11/13 30.95
10/10/13 30.01
11/06/13 28.69 611.65
Expenses on Sale of 92 McCrea Road
11/26/13 To Reimburse Attorney in Fact Under
Power of Attorney Dated 5/3/1977 f/b/o
Alfred M. Chapman Account for Bills Paid
for the Lodge $ 28,034.52
11/26/13 Ebener & Associates - Commission on Sale
of 92 McCrea Road 5,550.00
FORWARD $ 33,584.52 $ 611.65 $ 521.00
- 6 -
DISBURSEMENTS OF PRINCIPAL (cont'd)
FORWARD $ 33,584.52 $ 611.65 $ 521.00
GENERAL DISBURSEMENTS (cont'd)
Expenses on Sale of 92 McCrea Road (cont'dl
11/26/13 Howard Hannah - Commission on Sale of 92
McCrea Road 5,775.00
11/26/13 State Tax/Stamps Deed 1,850.00
11/26/13 Tax Claim - Both Parcels to Cumberland
Tax Claim 3,396.10
11/26/13 2013 County Taxes - Both Parcels to
Barbara Cline, Collector 495.55
11/26/13 2013-2014 School Taxes - Both to Barbara
Cline, Collector 2,753.51
11/26/13 Notary Fee to Cash 10.00
11/26/13 St. John's Episcopal Church 84,807.10
11/26/13 Law Office of Duncan and Hartman Escrow
Account - Claimed Co-Trustee Fee of John
McCrea, III 3,000.00
11/26/13 Manufacturers & Traders Trust Company -
Out-of-Pocket Expenses for the Benefit
of Chapman Lodge - Balance due Less
Reserve from Third and Final Account 9,805.04 145,476.82
K. M. Dauahertv - Service at 92 McCrea
Road
02/06/13 Insurance Repairs 865.00
Rowes Auction Service
10/07/13 Commission on Sale of Personal Property $ 8,025.84
10/07/13 Fee for Moving Piano 150.00 8,175.84
FORWARD $ 155,129.31 $ 521.00
- 7 -
DISBURSEMENTS OF PRINCIPAL (cont'd)
FORWARD $ 155,129.31 $ 521.00
GENERAL DISBURSEMENTS (cont'd)
SES Brokeraae Insurance Brokeraae
Service Incorporated - Insurance Premium
02/24/12 354.78
Shane Bouder - Service at 92 McCrea Road
08/21/13 Trash Removal 1,650.00
S. W. Barrett Real Esate and Appraisal -
Appraisal Fee
05/13/13 92 McCrea Road 500.00
Transfer to Income
12/04/13 1,201.70 158,835.79
ADMINISTRATION - MISC. EXPENSES
RESERVES:
Reserve for Contingencies $ 200.00
Cumberland County Register of Wills -
Filing Fee for Fourth and Final Account 150.00
Martson Law Offices - Attorney Fee 3,000.00 3,350.00 3,350.00
TOTAL DISBURSEMENTS OF PRINCIPAL $ 162,706.79
---------------
---------------
- 8 -
PRINCIPAL BALANCE ON HAND
FIDUCIARY
VALUE AT ACQUISITION
12/04/2013 VALUE
CASH (AUTOMATICALLY INVESTED) $ 17,372.58 $ 17,372.58
TOTAL PRINCIPAL BALANCE ON HAND $ 17,372.58 $ 17,372.58
THE ABOVE CASH IS CURRENTLY INVESTED IN
Wilmington Prime Money Market Fund Select Shs
- 9 -
CHANGES IN PRINCIPAL HOLDINGS
ACCOUNT
VALUE
92 McCrea Road
0 Received $ 65,119.46
11/26/13 Sold -65,119.46
0 $ 0.00
------------------
Personal PropertV - Household Furniture
at Chapman Lodae
0 Received $ 52,400.00
10/07/13 Sold -52,400.00
0 $ 0.00
- 10 -
RECEIPTS OF INCOME
Prior Award•
RECEIVED AS PER THIRD AND FINAL ACCOUNT
Income Cash $ 14.33
Transfer from Principal
12/04/13 1,201.70
TOTAL RECEIPTS OF INCOME $ 1,216.03
- 11 -
_ .
DISBURSEMENTS OF INCOME
K. M. Dauahertv - Service at 92 McCrea
Road
10/29/13 Plumbing Repairs $ 86.36
SES Brokeraae Insurance Brokeraae
Service Incorporated - Insurance Premium
11/06/12 $ 546.58
10/14/13 583.09 1,129.67
TOTAL DISBURSEMENTS OF INCOME $ 1,216.03
------------
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- 12 -
PROPOSED PRINCIPAL DISTRIBUTION SCHEDULE
Market Value Fiduciary
as of Acquisition
12/04/2013 Value
St.John's Episcopal Church-Entire
Residue
Principal Cash $ 17,372.58 $ 17,372.58
$ 17,372.58 $ 17,372.58
Total $ 17,372.58 17372.58
THE ABOVE CASH IS CURENTLY INVESTED IN
Wilmington Prime Money Market Fund Select Shs
Manufacturers and Traders Trust Company
BY Q ,
es A. Smiley,Vice Presiden
Co-Trustee under Will of
Sarah McCrea Chapman Jones,Deceased
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VERIFICATION
Manufacturers and Traders Trust Company, Successor to Farmers Trust Company, Co-Trustee
under Will of SARAH MCCREA CHAPMAN JONES, deceased,hereby declare under oath that it has
fully and faithfully discharged the duties of their office; that the foregoing Account is true and correct
and fully discloses all significant transactions occurring during the accounting period; that all known
claims against the Trust have been paid in full; that,to their knowledge,there are no claims now
outstanding against the Trust; and that all taxes presently due from the Trust have been paid.
This statement is made subject to the penalties of 18 PA. C.S.A., Section 4904 relating to
unsworn falsification to authorization.
��
Ma acturers and Traders Trust Co ny
Dated: �S I j Sl��
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