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TRUST
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COURT OF COMMON PLEAS OF o
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
TRUST UNDER REVOCABLE AGREEMENT OF TRUST OF R UTH N. EBERLE
DATED JUNE 18, 1986
AMENDED DECEMBER 29, 1987
AMENDED JUNE 22, 1989
FIBIO DAVID O. EBERLE GSTT EXEMPT
No. 21-07-0567
PETITION FOR ADJUDICATION/
STATEMENT OF PROPOSED DISTRIBUTION
PURSUANT TO PA. O.C. RULE 6.9
This form may be used in all cases involving the Audit of Trust Accounts. Ifspace
is insufficient, riders may be attached
INCLUDE ATTACHMENTS AT THE BACK OF THIS FORM.
Name of Counsel: Stanley A. Smith, Esquire
Supreme Court I.D. No.: 33782
Name of Law Firm: Rhoads & Sinon LLP
Address: 1 S.Market Square, 12" Fir., PO Box 1146, Harrisburg,PA 17108-1146
Telephone: 717-233-5731
Fax: 717-260-4428
949497.1
Name of Trust: Trust Under Agreement With Ruth N. Eberle, f/b/o David O. Eberle GSTT
Exempt
1. Name(s) and address(es) of Petitioner(s):
Petitioner: Petitioner:
Manufacturers and Traders
Trust Company
Attn: Karen Cummins, Vice
Name: President David 0. Eberle
Address: One M&T Plaza, 9'h Floor 1018 Chelmsford Drive
Buffalo, NY 14203 Mechanicsburg, PA 17055
2. Check if any of the following issues are involved in this case:
A. Appointment of Trustee..................................................................................❑
B. Interpretation...................................................................................................❑
C. Discharge of Trustee.......................................................................................❑
D. Transfer of Situs .............................................................................................❑
E. Appointment Ad Litem....................................................................................❑
F. Minor, Unborn or Unascertained Beneficiary(ies)..........................................❑
G. Principal Distribution......................................................................................❑
H. Partial/Full Termination of Trust....................................................................❑
1. Missing Beneficiary(ies)...................................................................................❑
J. Cy Pres.............................................................................................................❑
K. Williamson Issue**.........................................................................:................❑
L. Other Issues.....................................................................................................❑
List:
Please nole:A detailed explanation of issues checked should be set forth at
item 13 below.
See Williamson Estate, 368 Pa.343,82 A.2d 49(1951), if Trustee was also Executor of the
settlor/decedents estate and received commissions in such capacity.
Name of Trust: Trust Under Agreement With Ruth N.Eberle, f/b/o David O. Eberle GSTT
Exempt
3. Testamentary Trust:
Decedent's date of death:
Date of Decedent's Will:
Date(s) of Codicil(s):
Date of probate:
or
Inter Vivos Trust:
Date of Trust: June 18, 1986
Amended December 29, 1987; Amended June 22
Date(s) of Amendment(s): 1989
4. A. If any other Court has taken jurisdiction of any matter relating to this Trust,
explain:
No other court has taken jurisdiction of this Trust.
B. Identify all prior accountings and provide dates of adjudication.
On October 13, 2009, this court confirmed the First and Final Account of
the Ruth N. Eberle Revocable Trust, and awarded one-half of the assets to
the CSTT Exempt Trustf/b/o David O. Eberle.
5. A. State how each Trustee was appointed:
Pursuant to the Ruth N. Eberle Revocable TrustAgreement(the "Trust
Agreement'), Manufacturers and Traders Trust Company, successor to
Dauphin Deposit Bank and Trust Company, and David O. Eberle are
appointed Trustees, and are now serving as such.
B. If a Petitioner is not a Trustee, explain:
N/A
Name of Trust: Trust Under Agreement With Ruth N.Eberle, f/b/o David O. Eberle GSTT
Exempt
6. State how and when the present fund was awarded to Trustee(s):
On October 13, 2009, this court confirmed the First and Final account of
the Trustee under the Trust Agreement and awarded one-half of the assets
to the subject Trust,
7. Period covered by accounting: May 3, 2010 to April 11, 2014.
8. Current fair market value of the Trust principal is $ 225,036.74. (See page 11
of Account)
9. State concisely the dispositive provisions of the Trust:
Under said Paragraph SIXTH(b) of the Trust Agreement, the
Trustee shall:
(a) Pay to the Beneficiary (David O. Eberle) the net
income of the trust for his lifetime.
(b) At any time after three years from the date of Settlor's
death,pay to the Beneficiary, upon the Beneficiary's written
request, up to 5% of the principal of the Trust annually.
(c) At the discretion of the Trustee,pay to the Beneficiary
or the Beneficiary's descendants,principal necessary for the
Beneficiary's maintenance, education, health and support of the
Beneficiary or the Beneficiary's descendants.
In addition:The Beneficiary may appoint the remaining trust
assets by will at his or her death.
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):
The occasion for the filing of the present account is to acquaint interested
parties with the transactions that have occurred during the Trust
Administration.
11. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed
for this Audit (see Pa. O.C. Rule 12.4):
All parties in interest are sui juris.
Name of Trust: Trust Under Agreement With Ruth N. Eberle, f/b/o David O. Eberle GSTT
Exempt
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 interest upon which such amounts
were paid:
A Pennsylvania Inheritance Tax Return was filed for the Settlor's estate
and file return was accepted by the Pennsylvania Department of
Revenue.
Tax on all interests was paid as follows: 811712007, $55,000, 212012008,
$5,390.61. A discount for early payment in the sum of$2,894.74 was
credited to the estate.A refund of$947.27 was issued to the estate on
11912009.
B. If any such taxes remain unpaid or are in dispute, explain:
No taxes renrain unpaid or are in dispute.
13. Describe any questions requiring Adjudication and state the position of
Petitioner(s) and give details of any issues identified in item 2:
There are no questions requiring adjudication.
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 list 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 Petitioner(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 of the 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.
Name of Trust: Trust Under Agreement With Ruth N. Eberle,f/b/o David O. Eberle GSTT
Exempt
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 vested 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 Address of Each Party in Interest Relationship and Commenis, if Interest
an
David O. Eberle, Co-Trustee and Son of Settlor Vested Income
Beneficiary and Principal
1018 Chelmsford Drive interest
Mechanicsburg, PA 17050
Taylor A. Eberle Grandchild of Settlor Contingent
1018 Chelmsford Drive remainder
Mechanicsburg, PA 17055 interest
Christopher L. Eberle Grandchild of Settler Contingent
1018 Chelmsford Drive remainder
Mechanicsburg, PA 17055 interest
Karen A. Eberle Daughter of Settlor Remote
1409 Harwich Court contingent
New Cumberland, PA 17070 remainder
interest
Manufacturers and Traders Trust None Co-Trustee
Company
One M&T Plaza, 9`h Floor
Buffalo, NY 14203
Attention: Karen Cummins
Name of Trust: Trust Under Agreement With Ruth N. Eberle, f/b/o David O.Eberle GSTT
Exempt
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
All parties are sui juris.
C. If distribution is to be made to the personal representative of a deceased
part, state date of death, date and place of grant of Letters and type of
Letters granted.
N/A
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.
N/A
17. If a trustees principal commission is claimed:
A. If based on a written agreement, attach a copy thereof.
B. If a principal commission is claimed, state amount.
C. If a principal commission is claimed, state the amounts and dates of any
principal commissions previously paid in prior accounting periods.
18. If a reserve is requested, state amount and purpose.
Amount:
Purpose:
Name of Trust: Trust Under Agreement With Ruth N. Eberle, f/b/o David O. Eberle GSTT
Exempt
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 ❑No
If so, attach a copy of the notice.
19, Is the Court being asked to direct
the filing of a Schedule of Distribution? ............. ....... Yes X No
Wherefore, your Petitioners ask that distribution be awarded to the
parties entitled and suggest that the distributive shares of income and
principal (residuary shares being stated in proportions,not amounts) are as
follows:
A. Income:
Proposed Disiribulee(s) Amount/Proportion
To Co-Trustees for further administration 100%
B. Principal
Proposed Distributee(a) Amount/Proportion
To Co-Trustees for further administration 100%
Submitted By:
Manufacturers and Traders Trust
Company, successor to Dauphin
Deposit Trust Company, Co-Trustee
By:
Karen C ns,Vice President
By:
David O. Eberle, Co-Trustee
1018 Chelmsford Drive
Mechanicsburg,PA 17055
Name of Trim: Trus(Undcr Agn:oment With John A.Merle, f/b/o David O.Eberle OST'T
Exempt
If a reserve is requested for counsel fees,has
,otloe of the amount of fees to be paid from the
reserve been given to the parties in interest?...................nYes ❑No
If so, attach a copy of the notice,
19. is the Court being asked to direct
the filing of a Schedule of Distribution'? ........................❑ Yes X No
Wherefore, your Petitioners ask that distribution be awarded to the
parties entitled and suggcu. a.. t.. ..w '::.j.
principal (residuary shares being stated in proportions, not amounts)are as
follows:
A. Income:
Proposed Dlstributee(s) AmounOroporflnn
, u,_Co�True•8era fur further adminis(rulion
B.Principal
Proposed Distributee(s) Amount/Proportion
To Co-Trustees for further administration 100%
Submitted By,
Manufacturers and Traders Trust
Company, successor to Dauphin
Deposit Trust Company, Co-Trustee
By: _
Karen Cummins,Vice President
�By, _
d O. Eberle, Co-Ttustire
1018 Chelmsford Drive
Mechanicsburg,PA 17055
r.T RC-PT fiTr17.77'YnO
Name of Trust: Trust Under Agreement With Ruth N.Eberle, f/b/o David O.Eberle GSTT
Exempt
Verification of Petitioner
(Verification must be by at least one petitioner)
The undersigned hereby verifies that Karen Cummins is a Vice President
of Manufacturers and Traders Trust Company, Co-Trustee of the said Trust, and
that the facts set forth in the foregoing Petition for Adjudication/Statement of
Proposed Distribution which are within the personal acknowledge of the
Petitioner are true, and as to facts based on the information of others,the
Petitioner, after diligent inquiry, believes 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).
MANUFACTURERS AND TRADERS
TRUST COMPANY
By: 5�
XarwKCummins, Vice President
*Corporate petitioners must complete bracketed Information
Certification of Counsel
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 be a responses herein.
S & SIN N LLP
e ith
Stanley A. Smith
ph(717)231-6628
fx s )
23I-6676
RHOADS & SINON LLP smith sm ith @rhoads-sinon.com
RENO:2937/09
July 25, 2014
RE: TRUST UNDER AGREEMENT OF RUTH N. EBERLE
DATED 06/1.8/86,AMENDED 12/29/87 AND 6/22/89
CERTIFIED MAIL.RETURN RECEIPT REQUESTED
Mr. David 0. Eberle Ms. Karen A. Eberle
1018 Chelmsford Drive 1409 Harwich Court
Mechanicsburg, PA 17055 New Cumberland, PA 17070
Ms. Taylor A. Eberle Mr. Christopher L. Eberle
1018 Chelmsford Drive 1018 Chelmsford Drive
Mechanicsburg, PA 17055 Mechanicsburg, PA 17055
Dear Beneficiaries:
This is the Notice required by law that the First and Partial Account of Manufacturers and
Traders Trust Company, Successor to Dauphin Deposit Bank and Trust Company, and David 0.
Eberle, Co-Trustees of the above-captioned Trust, has been filed for confirmation with the Orphans'
Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania. A Petition for
Adjudication accompanied the Account. The Account will be called for confirmation by the
Orphans' Court on August 26, 2014, in Cumberland County Courthouse, 1 Courthouse Square,
Carlisle, Pennsylvania. Copies of the Account and Petition are enclosed.
The Account reports all transactions in the Trust from May 3, 2010 through April 11,
2014. The Petition proposes the confirmation of all transactions related to administration of the
Trust during such time period. The Account is offered for the purpose of informing you of such
transactions.
If you have no objections to the Account, Petition or to the proposed distribution, you need
not take any action. If you have any objections to any transactions shown in the Account or
omitted from the Account, to the Petition or to the Proposed Distribution, you must file with
the Clerk of the Orphans' Court Division of Cumberland County,Pennsylvania, no later than
One South Market Square, 12th Floor • P.O. Box 1146 • Harrisburg, PA 17108-1146 • ph: 717.233.5731
737971 29 Dowlin Forge Road • Exton, PA 19341
ph: 610.423.4200 fax: 610.423.4201
www.rhoads-sinon.coin
July 23, 2014
Page 2
9:00 a.m. (prevailing time), August 26, 2014, objections thereto in writing, in conformity with
Cumberland County Orphans' Court Division Rules. In the absence of written Objections to the
Account; the Court will assume that you have no objections and may confirm the Account.
Very truly yours,
RmADS SIN N
By:
nley A. Smith
Enclosures
Cc: Ms. Karen Cummins, Manufacturers and Traders Trust Company
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. _
ORPHANS' COURT DIVISION
TRUST UNDER AGREEMENT WITH RUTH N. EBERLE DATED
6/18/86, AS AMENDED 12/29/87 & 6/22/89
F/B/O DAVID 0. EBERLE GST EXEMPT
FIRST AND PARTIAL ACCOUNT
Manufacturers and Traders Trust Company and
David 0. Eberle, Co-Trustees
Date of First Receipt of Funds: May 3, 2010
Accounting for the period: - May 3, 2010 to
April 11, 2019
Purpose of Account: The Trustees offer 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:
Karen Cummins, Vice President
Manufacturers and Traders Trust Company
One M&T Plaza, 9th Floor
Buffalo, NY 19203
(716) 892-5581
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SUMMARY OF ACCOUNT
PAGES
PRINCIPAL
Receipts - 3 $ 296,364.76
Net Gain on Sales or Disposition 4-5 1, 898.02
$ 298,262.78
Less Disbursements:
Fiduciary Fees 6-8 $ 13, 464.09
Legal Fees 8 305.25
Federal State 6 Local Taxes 8 412.00
General Disbursements 9 1,300.00 -15,481.34
Balance before Distributions $ 282,781.44
Distributibns -to Beneficiaries 10 -48, 947.94
Principal Balance on Hand 11 $ 233,833.50
For Information:
Investments Made 12
Changes in Holdings 13-17
INCOME
Receipts 18-21 $ 11,212.06
Less Disbursements 22-24 -7,250.13
Balance before Distributions $ 3, 961.93
Distributions, to Beneficiaries 25 -3, 919.21
Income Balance on Hand 26 $ 42.72
COMBINED BALANCE ON HAND $ 233,876.22
Verification 27-28
2
DISBURSEMENTS OF PRINCIPAL
FIDUCIARY FEES
Manufacturers and Traders Trust Comoanv
Trustee Fee
06/07/10 $ 31.54
07/06/10 389.24
08/06/10 390.40
09/07/10 390.23
10/06/10 390.76
11/08/10 391.89
12/06/10 331.36
01/06/11 331.47
02/07/11 327.16
03/07/11 328.70
04/06/11 327.81
05/06/11 327.49
06/06/11 327.35
07/06/11 327.40
08/08/11 326.98
09/06/11 328.25
10/06/11 326.71
11/07/11 326.76
12/06/11 328.57
01/06/12 329.12
02/06/12 322.74
FORWARD $ 6, 903. 93
6 -
DISBURSEMENTS OF PRINCIPAL (cont'd)
FORWARD $ 6, 903.93
FIDUCIARY FEES (cont'd)
Manufacturers and Traders Trust Company
Trustee Fee (cont'd)
03/06/12 322.31
04/06/12 322.17
05/07/12 314.28
06/06/12 321.28
07/06/12 321.71
08/06/12 321.47
09/06/12 321.90
10/08/12 325.17
11/06/12 322.62
12/06/12 319.89
01/07/13 316.49
02/06/13 211.20 $ 10,644.42
Manufacturers and Traders Trust Comoanv
- Market Value Fee
03/06/13 $ 218.30
04/08/13 216.64
05/06/13 210.61
06/06/13 207.19
07/08/13 198.79
08/06/13 199.17
FORWARD $ 1,250.70 $ 10, 644.42
7 _
DISBURSEMENTS OF PRINCIPAL (cont'd)
FORWARD $ 1,250.70 $ 10, 644.42
FIDUCIARY FEES (cont'd)
Manufacturers and Traders Trust Company
- Market Value Fee (cont'd)
09/06/13 201.14
10/07/13 199.79
11/06/13 199.65
12/06/13 196.88
01/06/14 197.68
02/06/14 188.66
03/06/14 192.75
04/07/14 192.42 2,819.67 $ 13, 464.09
LEGAL FEES
Rhoads & Sinon, .LLP - Attorney Fee
02/24/14 305.25 305.25
FEDERAL STATE & LOCAL TAXES
Pennsylvania Department of Revenue
State Fiduciary Income Tax
12/28/10 4th Quarter Estimated S 8.00
05/05/11 2010 Refund -8.00
04/09/13 2012 Balance due 406.00
04/10/14 1st Quarter Estimated 4.00
04/10/14 2013 Balance due 2.00 412.00 412.00
FORWARD $ 14,181.34
- 8 -
DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES
John E. Eberle C/T/A GST - Balance of
Right of Withdrawal
03/06/11 $ 91.74
David 0. Eberle - Distribution - Right
of Withdrawal
02/03/11 $ 8,994.77
01/12/12 14,617.29
01/02/13 13,741.48
01/06/14 11,502.66 48,856.20
TOTAL DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES $ 48,947.94
10 -
PRINCIPAL BALANCE ON HAND
FIDUCIARY
VALUE AT ACQUISITION
04/11/2014 VALUE
Common Stocks
1,000 Shs. Alliancebernstein Holding LP $ 25,030.00 $ 21,797.50
Mutual Funds
400 Shs. IShares Silver Trust 7, 676.00 11,708.96
2,500 Shs. Nuveen Municipal Value Fund 23,575.00 25,475.30
1,000 Shs. Nuveen Quality PFD Income Ed
2 8, 690.00 8,081.50
200 Shs. SPUR Gold Trust 25,386.00 32,090.50
$ 90,357.00 $ 99,153.76
CASH (AUTOMATICALLY INVESTED) 134, 679.74 134,679.74
TOTAL PRINCIPAL BALANCE ON HAND $ 225, 036.74 $ 233,833.50
- 11 -
PRINCIPAL INVESTMENTS MADE
08/22/12 1,000 Shs. Cisco Systems Incorporated $ 19,220.40
08/22/12 1,000 Shs. Freeport McMoran Copper & - -
Gold Incorporated 35, 672.40
08/23/12 1, 000 Shs., Washington Real Estate Invt
(REST) 26,432.40
08/23/12 1,000 Shs. Government Properties Income
Trust 22, 492.40
01/14/13- 200 Shs. SPDR Gold Trust 32, 090.50
01/14/13 1, 000- Shs. 'Cliffs Natural Resources
Incorporated 37,662.10
01/14/13 400 Shs. IShares Silver Trust 11,708.96
. 04/16/13 500 Shs. Nuveen Municipal Value Fund 5,161.20
04/17/13 500 Shs.' Nu'veen Municipal Value Fund 5,190.50
06/05/13 500 Shs. Nuveen Municipal Value Fund 5,051.20
06/10/13 1,000 Shs. Nuveen- Municipal Value Fund' 10, 072.40
11/27/13 1,000 Shs. Nuveen Quality PFD Income Fd
2 8,081.50
11/27/13 1,000 Shs. Alliancebernstein Holding LP 21,797.50
TOTAL PRINCIPAL INVESTMENTS MADE $ 240, 653.46
12 -
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CHANGES IN PRINCIPAL HOLDINGS (cont'd)
ACCOUNT
VALUE
Cisco Systems Incorporated
08/22/12 1,000 Shs. Purchased $ 19,220.90
06/27/13 1,000 Shs. Sold -19,220.90
0 Shs. $ 0.00
Cliffs Natural Resources Incorporated
01/19/13 1,000 Shs. Purchased $ 37, 682.10
02/19/13 1,000 Shs. Sold -37, 682.10
0 Shs. $ 0.00
__________________ __________________
Duke Energy Corporation
06/02/10 500 Shs. Received $ 10,225.00
07/03/12 500 Shs. Delivered in Reverse Split to Duke
Energy Holding Corporation -10,225.00
0 Shs. $ 0.00
---------------- ------------------
Duke Energy Holding Corporation
07/03/12 166.65 Shs. Received in 1 for 3 Reverse Split
from Duke Energy Corporation $ 10,225.00
07/29/12 0.65 Shs. Sold -39.88
166.00 Shs. $ 10,185.12
06/27/13 166.00 Shs. Sold -10,185.12
0.00 Shs. $ 0.00
--------------------- ------------------
14 -
CHANGES IN PRINCIPAL HOLDINGS (cont-d)
ACCOUNT
VALUE
Freeport McMOran Cooper & Gold
Incorporated
08/22/12 1,000 Shs. Purchased $ 35,672.40
04/24/13 1,000 Shs. Sold -35, 672.40
0 Shs. $ 0.00
--------------------- ------------------
--------------------- ------------------
Government Properties Income Trust
08/23/12 1,000 Shs. Purchased $ 22,492.40
02/19/13 Prior Year Return of Capital -84.45
1,000 Shs. $ 22, 407.95
06/27/13 1,000 Shs. Sold -22, 407.95
0 Shs. $ 0.00
IShares Silver Trust
01/14/13 400 Shs. Purchased $ 11,708.96
Nuveen Municipal Value Fund
04/16/13 500 Shs. Purchased $ 5,161.20
04/17/13 500 Shs. Purchased 5, 190.50
1,000 Shs. $ 10,351.70
06/05/13 500 Shs. Purchased 5,051.20 M
1,500 Shs. $ 15,402.90
06/10/13 1,000 Shs. Purchased 10,072.40
2,500 Shs. $ 25,475.30
15 -
CHANGES IN PRINCIPAL HOLDINGS (cont'd)
ACCOUNT
VALUE
Nuveen Ouality PFD Income Fd 2
11/27/13 1,000 Shs. Purchased $ 8,081.50
Promissory Note - David 0. Eberle
06/02/10 0 Received $ 231,500.00
01/24/13 0 Permanent Delivery of Unsecured
Note -231,500.00
0 $ 0.00
SPDR Gold Trust
06/02/10 100 Shs. Received $ 6,533.49
01/02/13 100 Shs. Sold -6,533.49
0 Shs. $ 0.00
01/14/13 200 Shs. Purchased 32,090.50
200 Shs. $ 32,090.50
Tortoise Energy Infrastructure
Corporation
06/02/10 500 Shs. Received $ 17,510.01
09/01/10 Tax Free Return of Capital -270.00
500 Shs. $ 17,240.01
11/30/10 Tax Free Return of Capital -270.00
500 Shs. $ 16, 970.01
03/01/11 Tax Free Return of Capital -272.50
500 Shs. $ 16, 697.51
06/02/11 Tax Free Return of Capital -273.75
500 Shs. $ 16, 423.76
- 16 -
CHANGES IN PRINCIPAL HOLDINGS (cont'd)
ACCOUNT
VALUE
Tortoise Enerav Infrastructure
Corporation (cont'd)
01/02/13 500 Shs. Sold $ -16,423.76
0 Shs. $ 0.00
------------------- ----------------
--------------------- ------------------
Washington Real Estate Invt (REIT)
08/23/12 1,000 Shs. Purchased $ 26,432.40
02/19/13 Prior Year Return of Capital -153.60
1, 000 Shs. $ 26,278.80
06/27/13 1, 000 Shs. Sold -26,278.80
0 Shs. $ 0.00
_____________________ __________________
17 -
RECEIPTS OF INCOME
Alliancehernstein Holding LP
03/13/14 Dividend 1,000 Shs. $ 600.00
Blackrock Munivld PA Quality Fund
12/01/10 Dividend 491 Shs. $ 36.58
12/31/10 Dividend 491 Shs. 42.16 78.74
Blackrock Munivld Pennsylvania Insur
07/02/10 Dividend 491 Shs. $ 35.35
08/02/10 Dividend 491 Shs. 35.35
09/01/10 Dividend 491 Shs. 35.35
10/01/10 Dividend 491 Shs. 36.58
11/01/10 Dividend 491 Shs. 36.58 179.21
Cisco Systems Incorporated
10/24/12 Dividend 1,000 Shs. $ 140.00
12/19/12 Dividend 1,000 Shs. 140.00
04/24/13 Dividend 1,000 Shs. 170.00 450.00
Duke Energy Corporation
09/16/10 Dividend 500 Shs. $ 122.50
12/16/10 Dividend 500 Shs. 122.50
03/16/11 Dividend 500 Shs. 122.50
06/16/11 Dividend 500 Shs. 122.50
09/16/11 Dividend 500 Shs. 125.00
12/16/11 Dividend 500 Shs. 125.00
03/16/12 Dividend 500 Shs. 125.00
06/18/12 Dividend 500 Shs. 125.00 990.00
Duke Energy Holding Corporation
09/17/12 Dividend 166 Shs. $ 126.99
12/17/12 Dividend 166 Shs. 126. 99
03/18/13 Dividend 166 Shs. 126.99
06/17/13 Dividend 166 Shs. 126.99 507.96
Freeport McMoran Copper & Gold
Incorporated
11/01/12 Dividend 1,000 Shs. $ 312.50
02/01/13 Dividend 1,000 Shs. 312.50
05/01/13 Dividend 1,000 Shs. 312.50 937.50
FORWARD $ 3,743.41
18 -
RECEIPTS OF INCOME (cont'd)
FORWARD $ 3,743.41
Government Properties Income Trust
11/21/12 Dividend 1,000 Shs. $ 430.00
02/22/13 Dividend 1,000 Shs. 430.00
05/24/13 Dividend 1,000 Shs. 430.00 1,290.00
MTB Money Market Fund Select Shs
02/01/12 interest $ 1.87
03/01/12 Interest 1.74
04/02/12 Interest 29.33 32.94
MTB PA Tax Free Money Market-Inst I Fund
#492
07/01/10 Interest $ 1.45
08/02/10 Interest 4.10
09/01/10 Interest 3.82
10/01/10 Interest 3.49
11/01/10 Interest 3.28
12/01/10 Interest 3.00
01/03/11 Interest 3.72
02/01/11 Interest 3.82
03/01/11 Interest 3.02
04/01/11 Interest 2.91
05/02/11 Interest 2.68
06/01/11 Interest 2.85
07/01/11 Interest 2.10
08/01/11 Interest 2.17
09/01/11 Interest 1.94
10/03/11 Interest 1.82
11/01/11 Interest 1.95
01/03/12 Interest 1.86
12/01/13 Interest 1.82 51.80
Nuveen Municipal Value Fund
06/03/13 Dividend 1,000 Shs. S 37.00
07/01/13 Dividend 2,500 Shs. 92.50
08/01/13 Dividend 2,500 Shs. 92.50
09/03/13 Dividend 2,500 Shs. 92.50
10/01/13 Dividend 2,500 Shs. 92.50
11/01/13 Dividend 2,500 Shs. 92.50
12/02/13 Dividend 2, 500 Shs. 92.50
12/31/13 Dividend 2,500 Shs. 104.75
FORWARD $ 696.75 $ 5, 118.15
19 -
RECEIPTS OF INCOME (cont'd)
FORWARD $ 696.75 $ 5,116.15
Nuveen Municipal Value Fund
(cont'd)
02/03/14 Dividend 2,500 Shs. 92.50
03/03/14 Dividend 2,500 Shs. 92.50
04/01/14 Dividend 2,500 Shs. 90.00 971.75
Nuveen Quality PFD Income Fd 2
12/31/13 Dividend 1,000 Shs. $ 55.00
02/03/14 Dividend 1,000 Shs. 55.00
03/03/14 Dividend 1,000 Shs. 55.00
04/01/14 Dividend 1,000 Shs. 55.00 220.00
RECEIVED FROM JOHN E. EBERLE T/A GST
12/28/11 $ 377.71
01/05/12 13.77
01/11/12 177.23 568.71
RECEIVED FROM RUTH N. EBERLE TRUST
06/02/10 Partial Distribution of Income $ 60.01
07/02/10 Distribution of Income 62.55 122.56
Tortoise Energy Infrastructure
Corporatio
09/01/11 Dividend 500 Shs. $ 276.25
11/30/11 Dividend 500 Shs. 277.50
03/01/12 Dividend 500 Shs. 278.75
06/01/12 Dividend 500 Shs. 280.00
09/04/12 Dividend 500 Shs. 281.25
11/30/12 Dividend 500 Shs. 282.50 1, 676.25
Transfer from Principal
04/20/11 Partial ROW 1,300.00
Washington Real Estate Invt (REIT)
09/28/12 Dividend 1,000 Shs. $ 300.00
12/31/12 Dividend 1, 000 Shs. 300.00
03/29/13 Dividend 1, 000 Shs. 300.00
06/28/13 Dividend 1,000 Shs. 300.00 1,200.00
FORWARD $ 11,177.42
- 20 -
RECEIPTS OF INCOME (cont,d)
FORWARD $ 11, 177.42
Wilmington Tax-Exempt Money Market Fund
Select Shs
04/02/12 Interest $ 1.20
05/01/12 Interest 2.52
06/01/12 Interest 3.30
07/02/12 Interest 2.04
08/01/12 Interest 1.60
09/04/12 Interest 1.58
10101112 Interest 0. 90
11/01/12 Interest 0. 93
12/03/12 Interest 0. 96
01/02/13 Interest 0. 90
02/01/13 Interest 0.84
03/01/13 Interest 0. 66
04/01/13 Interest 0. 93
05/01/13 Interest 0.82
06/03/13 Interest 0.96
07/.01/13 Interest 0.95
08/01/13 Interest 1.55
09/03/13 Interest 1.55
10/01/13 Interest 1.50
11/01/13 Interest 1.55
12/02/13 Interest 1.46
01/02/14 Interest 1.37
02/03/14 Interest 1.65
03/03/14 Interest 1.39
04/01/14 Interest 1.33 34.64
TOTAL RECEIPTS OF INCOME $ 11,212.06
21 -
DISBURSEMENTS OF INCOME
Manufacturers and Traders Trust Comoanv
Trustee Fee
06/07/10 $ 16.98
07/06/10 209.59
08/06/10 210.21
09/07/10 210.13
10/06/10 210.41
11/08/10 211.01
12/06/10 176.43
01/06/11 178.50
02/07/11 176.18
03/07/11 176.99
04/06/11 176.52
05/06/11 176.36
06/06/11 176.27
07/06/11 176.30
08/08/11 176.07
09/06/11 176.76
10./06/11 175. 94
11/07/11 177.03
12/06/11 176. 93
01/06/12 177.23
02/06/12 173.80
FORWARD $ 3,717.64
22
DISBURSEMENTS OF INCOME (cont'd)
FORWARD $ 3,717.64
Manufacturers and Traders Trust Companv
Trustee Fee (cont'd)
03/06/12 173.56
04/06/12 173.49
05/07/12 169.24
06/06/12 173.00
07/06/12 173.24
08/06/12 173.10
09/06/12 173.33
10/08/12 175.10
11/06/12 173.73
12/06/12 172.26
01/07/13 170. 42
02/06/13 113.74 $ 5,731.85
Manufacturers and Traders Trust Company -
- Market Value Fee
03/06/13 $ 117.55
04/08/13 116.65
05/06/13 113.41
06/06/13 111.56
07/06/13 107.04
08/06/13 107.24
FORWARD $ 673.45 $ 5,731.85
23 -
DISBURSEMENTS OF INCOME (cont'd)
FORWARD $ 673.45 $ 5,731.85
Manufacturers and Traders Trust Company
Market Value Fee (cont'd)
09/06/13 108.31
10/07/13 107.58
11/06/13 107.50
12/06/13 106.01
01/06/14 106.44
02/06/14 101.59
03/06/14 103.79
04/07/14 103.61 1,518.28
TOTAL DISBURSEMENTS OF INCOME $ 7,250.13
29 _
DISTRIBUTIONS OF INCOME TO BENEFICIARIES
John E. Eberle C/T/A GST - Balance of
Right of Withdrawal
04/20/11 $ 7.90
David 0. Eberle - Distribution
06/21/10 $ 43.03
03/20/12 60.00
11/20/12 225.11
12/20/12 808.19
01/22/13 130.48
02/20/13 199.60
03/20/13 440.10 .
04/22/13 184.28
05/20/13 369.91
06/20/13 483.39
07/22/13 286.41
02/20/14 35.71
03/20/14 645.10 3,911.31
TOTAL DISTRIBUTIONS OF INCOME TO BENEFICIARIES $ 3,919.21
- 25 -
INCOME BALANCE ON HAND
FIDUCIARY
VALUE AT ACQUISITION
04/11/2014 VALUE
CASH (AUTOMATICALLY INVESTED) $ 42.72 $ 42.72
TOTAL INCOME BALANCE ON HAND $ 42.72 $ 42.72
THE ABOVE CASH IS CURRENTLY INVESTED IN
Wilmington Tax Exempt Money Market Fund Select Shs
Manufacturers and and Traders Trust Company
BY //\ 2K U'
Kare ins, Vice President
Co-Trustee under Agreement with Ruth N.
Eberle, Deceased
and
BY
David O. Eberle, Co-Trustee under
Agreement with Ruth N. Eberle, Deceased
- 26 -
INCOME BALANCE ON HAND
YIDUCIARY
VALUE AT ACOUISITT,ON
,04/1.1/2014 VALI)?'
CASH (AUTOMATICALLY INVESTED) ¢ 92.72 S 42.72
TOTAL INCOME BALANCE 014 HAND y 42.72 $ 42,'72
THE AEOV$ CASH 15 CURRENTLY TNVP,STED TN
Wilmington Tax Exempt Money Market Lrund Select Shs
Manu£arturers and Traders Trust Company
EYKar, Vice President _
Co-Trustee under Agreonient with Huth N.
Eberle, Deceased
nd
BY
Dav`d/C. Eberle, Co-TYU,tee undo
Agreement wi,eh Ruth N. Eberle, Deceased
26
c /c •'a n Fa.r T.T S %C - 7n r T n 7•F 7 •T n n
VERIFICATION
Manufacturers and Traders Trust Company and David O. Eberle,
Co-Trustees under Agreement with RUTH N. EBERLE, deceased, hereby declare
under oath that they have 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 authorities.
Z�"� -
Man act ers and Traders Trust Company
Dated::/ C?O)t
27 _
VERIFICATION (COnt'd)
Manufacturers and Traders Trust Company and David O. Eberle,
Co-Trustees under Agreement with Ru,rH N. EBERLE, deceased, hereby declare
under oath that they have fully and faithfully discharged the duties of
their office; that the foregoing ACCOUnt is true and correct and fully
discloses all signi.fi.r..ant transactions occurring during the accounting
period; that all known claims against the Trost have been paid in full;
chat, to their knowledge, there are no claims now outstanding against the
Trust; and that all Laxes presently due from the Truac have been paid.
This statement iu :wide :iubject to the penalties of 18 PA. C.S.A.
Section 4904 relating to unsworn fa),aifi.Cation to authorities.
—a;�J3_"_
Da O. Eberle, Co-Trustee
- 20 -
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