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HomeMy WebLinkAbout09-26-14 ti cJ M u7 rrio M v C'> ry mm r � rn rn a o COURT OF COMMON PLEAS n 7' OF CUMBERLAND COUNTY, PENNSYLVANIA w ORPHANS' COURT DIVISION r r r W Cf) y Y IN RE: APPROVAL OF SPECIAL NEEDS TRUST No. 21-09-397 FOR TAMMY LEIGH DOUGHTERY, AN ADJUDICATED INCAPACITATED PERSON PETITION TO AUTHORIZE THE CREATION AND FUNDING OF THE IRREVOCABLE SPECIAL NEEDS TRUST FOR THE BENEFIT OF TAMMY LEIGH DOUGHERTY OF MECHANICSBURG, CUMBERLAND COUNTY,PENNSYLVANIA PURSUANT TO 42 U.S.C. SECT. 1396p(d)(4)(A) TO THE HONORABLE JUDGES OF THE SAID COURT: And now comes, MILTON M. DOUGHERTY,JR., and DEBORAH DOUGHERTY KNAUB and SANDRA L. DOWNEY, the daughters of the aforesaid MILTON M. DOUGHERTY, and the sisters of TAMMY LEIGH DOUGHERTY, the adjudicated incapacitated person and the beneficiary of the special needs Trust herein referenced, by and through their attorney, CHARLES E. SHIELDS,III, who files this PETITION TO AUTHORIZE THE CREATION AND FUNDING OF THE IRREVOCABLE SPECIAL NEEDS TRUST FOR THE BENEFITOF TAMMY LEIGH DOUGHERTY OF MECHANICSBURG, CUMBERLAND COUNTY, PENNSYLVANIA PURSUANT TO 42 U.S.C. SECT. 1396p(d)(4)(A) RE: JURISDICTION 1. Jurisdiction lies in the Orphans' Court Division under 20 Pa. C. S. Sect. 711(3) referring to Inter Vivos Trusts and 20 Pa. C.S. § 711(10), which states that the administration and Page 1 �� distributions of the real and personal property of the estates of incapacitated persons is to be exercised through the Orphans' Court Division. RE: PREVIOUS ADJUDICATION 2. Previously, hereto, upon petition and hearing, the beneficiary herein, TAMMY LEIGH DOUGHERTY was adjudicated an incapacitated person by a FINAL DECREE dated the 101' day of June 2009 signed by the HONORABLE JUDGE BAYLEY. By same said DECREE, MILTON M. DOUGHERTY, JR., and DORIS S. DOUGHERTY, his wife, and DEBORAH DOUGHERTY KNAUB and SANDRA L. DOWNEY were appointed permanent Plenary Guardians of the estate of TAMMY LEIGH DOUGHERTY with broad powers. Said DECREE reads in pertinent part: "IT IS ALSO ORDERED AND DECREED THAT [the Plenary Guardians] are authorized and empowered to ... c. Establish a Special Needs Trust or similar Trusts." The said DORIS S. DOUGHERTY has been suffering from severe illness of late and is currently residing in a nursing home; she therefore does not join in this PETITION. RE: PETITIONERS 3. Petitioner, MILTON M. DOUGHERTY, JR., residing at 220 West Keller Street, in the Borough of Mechanicsburg, Cumberland County, Pennsylvania 17055, is an adult individual, having a birthdate of May 8, 1925, aged eighty-nine (89) years, and is the natural father of TAMMY LEIGH DOUGHERTY, an adjudicated incapacitated person and the beneficiary of the Special Needs Trust herein referenced. Petitioner is also the Plenary Guardian of the said TAMMY LEIGH DOUGHERTY and a Co-Trustee of the proposed Trust. Said Petitioner is a United States citizen and is able to speak, read and write in the English.language. 4. Petitioner DEBORAH DOUGHERTY KNAUB, residing at 225 Indian Creek Drive, in the Township of Hampden(Mechanicsburg), Cumberland County, Pennsylvania 17050, is an adult individual, having a birthdate of September 27, 1954, aged fifty-nine (59) years, and is the Page 2 natural born sister of the whole blood of TAMMY LEIGH DOUGHERTY, an adjudicated incapacitated person and the beneficiary of the Special Needs Trust herein referenced. Petitioner is also the Plenary Guardian of the said TAMMY LEIGH DOUGHERTY and a Co-Trustee of the proposed Trust. Said Petitioner is a United States citizen and is able to speak, read and write in the English language. 5. Petitioner SANDRA L. DOWNEY, residing at 127 Victoria Drive, in the Township of Lower Allen (Mechanicsburg), Cumberland County, Pennsylvania 17055, is an adult individual, having a birthdate of July 3, 1957, aged fifty- seven(57) years, and is the natural born sister of the whole blood of TAMMY LEIGH DOUGHERTY, an adjudicated incapacitated person and the beneficiary of the Special Needs Trust herein referenced. Petitioner is also the Plenary Guardian of the said TAMMY LEIGH DOUGHERTY and a Co-Trustee of the proposed Trust. Said Petitioner is a United States citizen and is able to speak, read and write in the English language. RE: THE BENEFICIARY 6. TAMMY was born with severe mental retardation and lacks any real capacity to communicate. She suffers from other severe limitations including the inability to handle toilet facilities, feed, bathe or dress herself. Additionally, she suffers from scoliosis, osteoporosis, and exceptionally brittle bones. As a result, she occasionally suffers from fractures. 7. TAMMY resides with her said father and requires assistance of virtually every type and variety. 8. TAMMY is currently receiving benefits and assistance through Cumberland County and Social Security. Page 3 9. TAMMY currently receives approximately six hundred thirty-three ($633.00) dollars monthly from Social Security. She also has an Access Card for prescriptions. RE: POTENTIAL FUNDING FOR THE SPECIAL NEEDS TRUST 10. The gross value of any single name property in the sole name and absolute ownership of TAMMY is zero. However, based on a legacy received under the Last Will and Testament of Ethel R. Brubaker, as is set forth more fully at large in Paragraph 1 of the Special Needs Trust attached hereto, TAMMY has a direct beneficial interest in a fund of approximately twenty thousand eight hundred ($20,800.00) dollars. 11. FOR PURPOSES OF ADDITIONAL INFORMATION, DISCLOSURE,AND CLARIFICATION: In the original PETITION FOR THE APPOINTMENT OF PERMANENT PLENARY CO-GUARDIANS filed on April 24, 2009, in Paragraph 35, Petitioners averred and disclosed as follows: "35. TAMMY's parents currently hold a number of accounts and financial instruments in fully revocable "IN TRUST FOR," designations "for the benefit of TAMMY LEIGH DOUGHERTY," as follows, to wit: (A.) Citizen's Bank: (i.) Six (6) month Certificate of Deposit: $32,436.30 (ii) Three(3) year, increasing rate, Certificate of Deposit: $27,718.61 (iii) Three (3) year, increasing rate, Certificate of Deposit: $17,509.08 (iv) Statement Savings Account: $13,079.66. (B.) Sovereign Bank Certificate of Deposit: $18,643.39 Page 4 (values are based upon the most recent data readily available at the time of the preparation of this Petition.)" Milton M. Dougherty, Jr. and Doris S. Dougherty, his wife, are currently in the process of undertaking general estate planning with particular attention to Medicaid planning. As a result thereof, additional and more detailed financial research was undertaken as to the nature and source of the above-referenced funds. Of the above funds, the vast majority thereof were the funds of the said Milton and Doris Dougherty and of several well wishers who had given funds to Milton and Doris with the idea that they could be used from time to time by Milton and Doris Dougherty to buy gifts or other small amenities from time to time. Said funds are legally those of Milton and Doris Dougherty and until the deaths of both of them are considered as originally disclosed to be the funds of Milton and Doris Dougherty held in a fully revocable "IN TRUST FOR STATUS." As above-referenced there is a sum of twenty thousand eight hundred ($20,800.00) dollars which is TAMMY'S and which is to be placed into the proposed SPECIAL NEEDS TRUST. A part of the other referenced funds, to the extent allowed by law and consonant with current governmental regulations, will be placed in an alternate type of trust or trusts for the benefit of TAMMY LEIGH DOUGHERTY. RE: CREATION OF THE SPECIAL NEEDS TRUST 12. Petitioners by, and through their counsel, have drafted an IRREVOCABLE SPECIAL NEEDS TRUST FOR THE BENEFITOF TAMMY LEIGH DOUGHERTY OF Page 5 MECHANICSBURG, CUMBERLAND COUNTY, PENNSYLVANIA, which is attached hereto, made a part hereof, and marked as "Exhibit A." 13. TAMMY's father, and two (2) sisters, as above related, shall be the Co-Trustees of the Trust. 14. 42 U.S.C. §I396p(d)(4) explicitly permits the creation of certain inter vivos trusts for the benefit of disabled individuals who meet the requirements of 42 U.S.C. §1382c(a)(3)(A). 15. The said SPECIAL NEEDS TRUST shall be an irrevocable Trust for the sole benefit of TAMMY LEIGH DOUGHERTY. 16. The primary purpose of the said SPECIAL NEEDS TRUST is to supplement, but not to supplant, whatever benefits and services TAMMY LEIGH DOUGHERTY may from time to time be eligible to receive by reason of age, disability, or other factors, from federal, state, and local governmental and charitable sources. 17. The secondary purpose of the Trust is to provide a system of financial management, asset protection, advocacy, and guidance for TAMMY LEIGH DOUGHERTY. 18. The said Co-Trustees shall have sole and absolute discretion to apply, or refuse to apply resources of the Trust for the benefit of TAMMY LEIGH DOUGHERTY, the Trust beneficiary, as is set forth more fully at large in the attached Trust document in Item 5 therein. 19. Distributions from the Trust shall not be used for food or shelter unless the Trustees, in their sole and absolute discretion, deem that it is advisable and consonant with then applicable statutes, rules and regulations regarding Special Needs Trusts. Page 6 20. Upon the death of TAMMY LEIGH DOUGHERTY, the Trustee shall distribute an amount of the remaining Trust assets, principal and accumulated income, as required under 42 U.S.C. §1396p(d)(4)(A), or any regulations promulgated thereunder, or the corresponding provisions of any subsequent federal law, to any state providing medical assistance on TAMMY LEIGH DOUGHERTY'S behalf, equal to the total medical assistance paid on TAMMY LEIGH DOUGHERTY'S behalf under the State's plan under Title 42 U.S.C. §1396 et seq., and shall forthwith distribute the balance of the Trust in equal shares to TAMMY LEIGH DOUGHERTY's two (2) aforementioned sisters as is set forth more fully at large in the Trust document attached hereto in Item 9 therein. 21. A Special Needs Trust under 42 U.S.C. §1396p(d)(4)(A) must be established by the beneficiary's parents, guardians, or a court. 22. Petitioners herein also hereby seek permission to establish a prepaid funeral account, according to the attached Malpezzi Funeral Home Pre-Arrangement Worksheet, for the benefit of TAMMY LEIGH DOUGHERTY with the Malpezzi Funeral Home in the amount of Nine Thousand Nine Hundred Eighty-One and No/100ths (9,981.00) Dollars, to be paid from the approximately Twenty Thousand Eight Hundred and No/100ths ($20,800) Dollars to be deposited into TAMMY LEIGH DOUGHERTY'S Special Needs Trust. (See Malpezzi Worksheet attached hereto as Exhibit B.) 23. The TRUST has been submitted to the Department of Public Welfare for approval. A copy of the approval letter is attached hereto as Exhibit C. 24. TAMMY LEIGH DOUGHERTY does have living parents and living court appointed Plenary Guardians as is above set forth. She has been adjudicated an incapacitated person by your Honorable Court. In an abundance of caution and at the suggestion of the Commonwealth, Petitioners have nevertheless sought and do hereby seek and pray for an ORDER from your Page 7 Honorable Court to officially establish the IRREVOCABLE SPECIAL NEEDS TRUST FOR THE BENEFIT OF TAMMY LEIGH DOUGHERTY attached hereto. WHEREFORE, Petitioners respectfully request that your Honorable Court grant the following reliefs: (a.) That a Court Order be entered establishing a SPECIAL NEEDS TRUST funded with TAMMY LEIGH DOUGHERTY's currently held assets and property which the current Co-Guardians are amenable to transferring, assigning and setting over to the proposed Co- Trustees of the said SPECIAL NEEDS TRUST for the benefit of TAMMY LEIGH DOUGHERTY; and, (b.) That MILTON M. DOUGHTERY JR., DEBORAH DOUGHERTY KNAUB, and SANDRA L. DOWNEY, be named as Co-Trustees of the said SPECIAL NEEDS TRUST; and, (c.) That no bond need be filed at present. In the future, if additional assets sufficient to increase the corpus to one hundred thousand($100,000.00) dollars are added to the Trust, Petitioners Co-Trustees are to promptly notify the Orphans' Court at which time the issue of the need for a bond will be re-addressed. (d) Establish a prepaid funeral account, according to the attached Malpezzi Funeral Home Pre-Arrangement Worksheet, for the benefit of TAMMY LEIGH DOUGHERTY with the Malpezzi Funeral Home in the amount of Nine Thousand Nine Hundred Eighty-One and No/100ths (9,981.00) Dollars, to be paid from the approximately Twenty Thousand Eight Hundred and No/100ths ($20,800) Dollars to be deposited into TAMMY LEIGH DOUGHERTY'S Special Needs Trust. Page 8 r= (e) Any other relief your Honorable Court deems appropriate. Respectfully submitted, Charles E. Shields III Counsel for Petitioners Attorney ID No. 38513 6 Clouser Road Mechanicsburg, PA 17055 717-766-0209 Page 9 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: APPROVAL OF SPECIAL NEEDS TRUST No. 21-09-397 FOR TAMMY LEIGH DOUGHTERY, AN ADJUDICATED INCAPACITATED PERSON VERIFICATION I, MILTON M. DOUGHERTY,JR., Petitioner in the attached Petition concerning PETITION TO AUTHORIZE THE CREATION AND FUNDING OF THE IRREVOCABLE SPECIAL NEEDS TRUST FOR THE BENEFIT OF TAMMY LEIGH DOUGHERTY OF MECHANICSBURG, CUMBERLAND COUNTY, PENNSYLVANIA PURSUANT TO 42 U.S.C. SECT. 1396p(d)(4)(A), hereby verify that the facts recited are true and correct to the best of my knowledge, information and belief. I make this verification subject to penalty for unsworn falsification to authorities (18 Pa. C.S.A. Section 4904). Witness MILTON M. DOUGHE Y, JR. 1 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: APPROVAL OF SPECIAL NEEDS TRUST No. 21-09-397 FOR TAMMY LEIGH DOUGHTERY, AN ADJUDICATED INCAPACITATED PERSON VERIFICATION I, DEBORAH DOUGHERTY KNAUB, Petitioner in the attached Petition concerning PETITION TO AUTHORIZE THE CREATION AND FUNDING OF THE IRREVOCABLE SPECIAL NEEDS TRUST FOR THE BENEFIT OF TAMMY LEIGH DOUGHERTY OF MECHANICSBURG, CUMBERLAND COUNTY, PENNSYLVANIA PURSUANT TO 42 U.S.C. SECT. 1396p(d)(4)(A), hereby verify that the facts recited are true and correct to the best of my knowledge, information and belief. I make this verification subject to penalty for unworn falsification to authorities (18 Pa. C.S.A. Section 4904). . Witness U U DEBORAH DOUGHEr KNA 2 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: APPROVAL OF SPECIAL NEEDS TRUST No. 21-09-397 FOR TAMMY LEIGH DOUGHTERY, AN ADJUDICATED INCAPACITATED PERSON VERIFICATION I, SANDRA L. DOWNEY, Petitioner in the attached Petition concerning PETITION TO AUTHORIZE THE CREATION AND FUNDING OF THE IRREVOCABLE SPECIAL NEEDS TRUST FOR THE BENEFIT OF TAMMY LEIGH DOUGHERTY OF MECHANICSBURG, CUMBERLAND COUNTY, PENNSYLVANIA PURSUANT TO 42 U.S.C. SECT. 1396p(d)(4)(A), hereby verify that the facts recited are true and correct to the best of my knowledge, information and belief. I make this verification subject to penalty for unsworn falsification to authorities (18 Pa. C.S.A. Section 4904). Witness ANDRA L. DOWNEY 3 IRREVOCABLE SPECIAL NEEDS TRUST FOR THE BENEFIT OF TAMMY LEIGH DOUGHERTY OF MECHANICSBURG, CUMBERLAND COUNTY, PENNSYLVANIA IN RE: TAMMY LEIGH DOUGHERTY DOB: DECEMBER 8, 1961 SSN: 166-46-3339 COUNTY ASSISTANCE RECORD NO.:21-01-09217 CIS NO.: 7001878458 MILTON M. DOUGHERTY, JR. currently of 220 West Keller Street, in the Borough of Mechanicsburg, Cumberland County, Pennsylvania, the natural father, next of friend, natural guardian and court appointed Plenary Co-Guardian of the person and estate of TAMMY LEIGH DOUGHERTY, an adult individual fifty-two (52) years of age, an Adjudicated Incapacitated Person, who is considered "disabled" as defined by 42 U.S.C. §1382c(a)(3)(A); DEBORAH DOUGHERTY KNAUB, currently of 225 Indian Creek Drive, in the Township of Hampden (Mechanicsburg), Cumberland County, Pennsylvania, natural sister, next of friend and court appointed Plenary Co-Guardian of the person and estate of the said TAMMY LEIGH DOUGHERTY; and SANDRA L.DOWNEY, currently of 127 Victoria Drive, in the Township of Lower Allen (Mechanicsburg) Cumberland County,Pennsylvania,natural sister,next of friend and court appointed Plenary Co-Guardian of the person and estate of the said TAMMY LEIGH DOUGHERTY; and the said TAMMY LEIGH DOUGHERTY by and through her said natural father, and sisters, acting pursuant to specific court authorization and approval as per that certain court order dated the 10`h day of June, 2009, and signed by the Honorable Edgar B. Bayley, J., a true and correct copy of which is attached hereto as "Exhibit A" do hereby in such capacities and as "Settlors" transfer, assign, set over, and deliver unto the said MILTON M. DOUGHERTY, JR., DEBORAH DOUGHERTY KNAUB, and SANDRA L. DOWNEY, as Co-Trustees ("Trustee"), all those certain assets, property, and estate described in that certain inventory attached hereto as "Exhibit B", to constitute, together with any other assets or property that may become subject to this Trust; the Trust Estate of an express trust, to be held, administered and distributed by the Trustee as provided herein. ADDITIONAL PROPERTY I. The initial assets and property being currently transferred into this Trust are the assets and property of TAMMY LEIGH DOUGHERTY. The said assets and property are hers by virtue of a pecuniary legacy given to her by close family friend, Ethel R. Brubaker, in her Last Will and Testament,dated May 30, 1995 and duly probated in the Office of the Register of Wills Page 1 EXHIBIT A R in and for Cumberland County, Pennsylvania, docketed to No. 21-96-0778. Said Last Will states in pertinent part in Item 3d: "I give and bequeath the sum of Ten Thousand ($10,000.00) Dollars to . . . TAMMY L.DOUGHERTY . . ." Said legacy has not been expended. With accumulated interest it.has a current value of approximately Twenty Thousand Eight Hundred($20,800.00) Dollars. She is an adjudicated Incapacitated Person and a"disabled"person as above set forth and defined. For all initial purposes, she is herein referred to as the Settlor. In its broadest sense herein the term Settlor can also be used to refer to her above named Plenary Co-Guardians. The said Settlor, the said Settlors, or any other person or persons, shall have the right at any time, either during his or her or their life'or lives or by a Last Will and Testament or any other similar grant, transfer, assignment or conveyance, to add other assets or property acceptable to the Trustee to this Trust. Any additional assets, or property, when received and accepted by the Trustee, shall become a part of the Trust Estate of this Trust. CAVEAT: However,no additions may be made to this Trust after TAMMY LEIGH DOUGHERTY reaches the age of sixty-five (65)years. IRREVOCABLE 2. This Trust shall be irrevocable and shall not be altered, amended, revoked, or terminated by the Settlor or any other person. EXPRESS PURPOSES WHEREAS, TAMMY LEIGH DOUGHERTY, bom December 8, 1961, is currently a fifty-two (52) year old female who has been Adjudicated an Incapacitated Person and is considered a"disabled" person as above set forth and defined;and WHEREAS,.the said TAMMY LEIGH DOUGHERTY currently suffers from a variety of maladies including but not limited to: severe and"profound"mental retardation, Scoliosis,and Osteoporosis; and WHEREAS,the prognosis for improvement in her various conditions is virtually nil; and WHEREAS, the said TAMMY LEIGH DOUGHERTY is most likely currently eligible to receive and may be, at the time of finalizing this Trust receiving governmental subsidies, assistance and/or the like; 3. It is the express purpose and intent of the parties herein involved that TAMMY LEIGH DOUGHERTY receive all government entitlements to which she would be entitled. The parties hereto recognize that in view of the vast costs involved in caring for a disabled person a direct distribution would be rapidly dissipated. The purpose of this Trust is to permit the use of Trust assets to supplement and not to supplant, impair or diminish any benefits or assistance of any Page 2 a m �, Federal, State, or other governmental entity for which TAMMY LEIGH DOUGHERTY may otherwise be eligible or which she may be receiving and also to satisfy the requirements of Title 42 of the U.S.C. § 1396p(d)(4)(A) and the Program Operating Manual System (POMS) of the Social Security Administration including, but not limited to, POMS S.I. 01 120.200.D2. It is also intended that this trust will be treated as a grantor type trust for federal and state income tax purposes and that the funding of the trust will not he subject to federal and state gift taxation. Any provision of this Trust which may prevent this Trust from satisfying full compliance with Title 42 of the U.S.C. § 1396p(d)(4)(A) and the POMS shall be deemed and considered to be and shall be null and void and of no force or effect. This Trust shall be initially funded with the assets described in Paragraph I and also described in"Exhibit B" attached hereto. One of the several important purposes of this Trust is to enable TAMMY LEIGH DOUGHERTY to qualify for Medical Assistance under the Medicaid program as provided for by Section 1396p(d)(4)(A) of Title 42 of the United States Code as enacted by the Omnibus Budget Reconciliation Act of 1993 ("OBRA 1993"); the Supplemental Security Income ("SSI) Program; and any other governmental program. This Trust is created pursuant to § 3257.6 of the Health Care Financing Laws (HCFL) and of the Health Care Financing Administration (HCFA) Transmittal No. 64. In the administration of this Trust, Trustee shall do all acts necessary to establish and maintain TAMMY LEIGH DOUGHERTY's eligibility for Medicaid Assistance under the HCFL then in effect. A. Although this Trust is an Irrevocable Trust, if there is any change in relevant federal or state taws, rules, regulations or policies concerning Disability Annuity Trusts, or other similar Trusts which may have an effect upon this Trust, its purposes, intentions and/or administration, the Co-Trustees are instructed to administer and distribute the Trust assets and income according to such revised laws, rules, regulations and policies, unless such change is more restrictive than current law and if this Trust instrument would be exempt from such change. B. Further, to the extent permissible and reasonably necessary, the Co-Trustees are authorized to amend this Trust document to conform with changes made, subsequent to the execution of this Trust, in federal or state laws, rules, regulations or policies, to effect the purpose of this Trust, if this Trust is not "grandfathered" from such changes or to make the Trust comply with interpretations of federal or state laws, rules, regulations or policies so that the Beneficiary's eligibility for Medical Assistance and the like is preserved. 4. The Trust Estate shall NOT be used to provide basic food, clothing and shelter, nor be available to TAMMY LEIGH DOUGHERTY for conversion for such items, unless all local, state, and federal benefits have been filly expended for such purposes. It is the express purpose of the Settlors / Trustors to establish the Trust in accordance with 42 U.S.C. §1396p (d)(4)(A),and any provisions herein shall be construed accordingly. Page 3 f EXPENDITURES 5. During the lifetime of TAMMY LEIGH DOUGHERTY (hereinafter, the "Beneficiary"), the Trustee may expend for her benefit, so much of the net income and, if necessary, principal of the Trust Estate to carry out the purposes set forth in the above recitals, as the Trustee, in its sole and absolute discretion, considers advisable, in view of other funds or benefits available from governmental or other sources, both public and private, of which it has knowledge. CAVEAT: Any and all distributions and expenditures from this Trust must be and shall be for the sole benefit of TAMMY LEIGH DOUGHERTY. 6. ILLUSTRATIVE EXAMPLES OF TRUST EXPENDITURES AND DISTRIBUTIONS: Distributions by Trustee for the benefit of TAMMY LEIGH DOUGHERTY, which are not required but may be appropriate and are consistent with the terms of this Trust and pursuant to POMS SI 01120.201.1,include but are not limited to the following: A. Any and all reasonable expenses incident to the implementation of a "life care plan" for TAMMY LEIGH DOUGHERTY, as recommended by certified life care planners, physicians, care managers, therapists, counselors, technicians, rehabilitation specialists, nutritionists, home modification and accessibility specialists, or other care providers; B. Medical, dental, rehabilitative, therapeutic and diagnostic treatments, therapies, interventions, evaluations, care and equipment, whether or not experimental, necessary or life-saving, including but not limited to vision care, prosthetic and orthotic devices, mobility and adaptive aids, stabilizers, monitors, appliances, braces, wheelchairs (powered or manual), adaptive tools and instruments, and the cost of maintaining, repairing and periodically replacing or updating same, except for that care that would be provided by any benefits or assistance of any Federal, state, county, city, or other governmental entity for which TAMMY LEIGH DOUGHERTY may otherwise be eligible or receiving; C. Professional therapy and behavior management programs, including but not limited to occupational, speech, music, art, language and communication, physical, psychological, audiological, recreational, social skills, emotional and behavioral therapy and counseling and all related costs, including but not limited to the equipment or tools used in connection with such therapies and the related cost of training TAMMY LEIGH DOUGHERTY, to maximize the benefits to TAMMY LEIGH DOUGHERTY, except for that care that would be provided by any benefits or assistance of any Federal, state, county, city, or other governmental entity for which TAMMY LEIGH DOUGHERTY may otherwise be eligible or receiving; D. Medical, physical, and mental health care needs of TAMMY LEIGH DOUGHERTY, including but not limited to physicians' office visits, prescription Page 4 medications, evaluations, treatments, injections, surgeries, laboratory tests, procedures, hospitalizations, and diagnostics, including experimental procedures, treatments and visits related thereto, except for that care that would be provided by any benefits or assistance of any Federal, state, county, city, or other governmental entity for which TAMMY LEIGH DOUGHERTY may otherwise be eligible or receiving; E. Reasonable compensation and appropriate expenses for TAMMY LEIGH DOUGHERTY's care givers, professional, rehabilitative, vocational, attendant, respite or custodial, as well as for the services of a "case manager," or other advisor who is experienced in overseeing the implementation of life care plans for individuals such as TAMMY LEIGH DOUGHERTY, and who is familiar with related governmental or private entitlement or assistance programs, except for that care that would be provided by any benefits or assistance of any Federal, state, county, city, or other governmental entity for which TAMMY LEIGH DOUGHERTY may otherwise be eligible or receiving; F. Attendant care and adaptive aids and equipment for TAMMY LEIGH DOUGHERTY's personal needs, including but not limited to bathing, dressing, grooming, hygiene, skin care, nutrition and meal preparation, and other activities of daily living, as well as domestic services and other household maintenance services, except for that care that would be provided by any benefits or assistance of any Federal, state, county, city, or other governmental entity for which TAMMY LEIGH DOUGHERTY may otherwise be eligible or receiving; G. Private insurance coverage for TAMMY LEIGH DOUGHERTY, including but not limited to premiums attributable to health, life, disability, and accident insurance, as well as co-payments and deductible amounts with respect to any insurance covering TAMMY LEIGH DOUGHERTY; H. Travel costs for TAMMY LEIGH DOUGHERTY as are necessary or appropriate, associated with access to medical, physical and/or mental health care services of all types; 1. Tuition, fees, costs and expenses related to educational and training needs and opportunities of all types, at private or public institutions, and all expenses related thereto, whether vocational, elementary, undergraduate, professional or graduate schools, including special education aides and assistants as well as private tutoring outside of the traditional educational setting, including educational or workshop programs specializing in serving persons with disabilities or impairments such as those of TAMMY LEIGH DOUGHERTY; J. Travel and transportation costs for TAMMY LEIGH DOUGHERTY, to and from any school or residential accommodation removed from the residence of Page 5 TAMMY LEIGH DOUGHERTY's; K. Purchase of a residence for TAMMY LEIGH DOUGHERTY, customized and adapted to accommodate her special needs, with title to such real estate to be held by the Trustee as an asset of the Trust Estate, as well as the expense of securing, insuring (at replacement cost), and maintaining such residence, and the land adjoining same, in good condition and repair, and the cost of additional household assistants to accommodate the limitations and needs of TAMMY LEIGH DOUGHERTY while living in the residential setting; L. Structural and/or non-structural alterations or adaptations to a residence, which are necessary or appropriate to accommodate TAMMY LEIGH DOUGHERTY's special needs or disabilities, as well as the expense of securing, insuring(at replacement cost), and maintaining such alterations or adaptations; M. Appropriate modes of transportation for TAMMY LEIGH DOUGHERTY, or for her benefit, including but not limited to vans or automobiles specially equipped and adapted for TAMMY LEIGH DOUGHERTY's particular disability, and the cost of insuring, maintaining, repairing and periodically replacing such transportation. CAVEAT: However, any improvements or upgrades to such vehicles must be for the sole benefit of TAMMY LEIGH DOUGHERTY. N. Appropriate home-based and community-based recreational opportunities and social initiatives, and the expenses and travel costs of TAMMY LEIGH DOUGHERTY associated with access to such opportunities and social initiatives; O. Appropriate furniture and furnishings required for the care of TAMMY LEIGH DOUGHERTY, customized and adapted to her use, and periodic replacements of such items; P. Expenses associated with periodic vacations and sabbaticals for the benefit of TAMMY LEIGH DOUGHERTY; Q. Such technological. equipment as may enhance TAMMY LEIGH DOUGHERTY's quality of life or education or training, including but not limited to television, audio and video recording equipment, computers, augmented communication systems, related software and hardware, including the cost of training TAMMY LEIGH DOUGHERTY, in the proper use of such equipment to maximize the benefit to TAMMY LEIGH DOUGHERTY; R. Professional services rendered for the benefit of TAMMY LEIGH DOUGHERTY, including but not limited to, the legal fees and costs associated with the preparation, execution, funding, administration and termination of this Page 6 Trust Agreement, as well as ongoing fiduciary, legal, accounting, bookkeeping and other services as may be necessary or appropriate for the Trustee in administering this Trust for the benefit of TAMMY LEIGH DOUGHERTY; S. Improvements to a vehicle to protect the safety of TAMMY LEIGH DOUGHERTY. Any such improvements must be for her sole benefit; and T. A funeral Trust fund for burial and a suitable gravestone or marker. CAVEAT: The expenses for these must be reasonable as per TAMMY LEIGH DOUGHERTY'S station in life. 7. EARLY TERMINATION PROVISIONS The provisions of this Article govern Early Terminations, defined as a provisions or clause that would allow a trust to terminate before the death of the beneficiary as provided in the Social Security Administration's Program Operations Manual System ("SSA POMS") Section SI 01120.199. Under no circumstances may TAMMY LEIGH DOUGHERTY have the power to cause an Early Termination. A. Early Termination if Eligibility Terminates The Trustee, in the Trustee's sole and absolute discretion, may terminate the trust if TAMMY LEIGH DOUGHERTY's eligibility for either Supplemental Security Income or Medicaid is terminated. B. Early Termination if Insufficient Assets The Trustee, in the Trustee's sole and absolute discretion, may terminate the trust if the trust assets have been reduced to the point that continued administration is not financially justified. C. Disposition of Trust Assets Upon Early Termination In the event of an Early Termination,the Trustee will dispose of the trust assets as follows: (i) first, the Trustee may pay the expenses allowed in SSA POMS Section SI 01120.199F.3, as amended, which are specified in D under this Section 7, entitled "Allowable Administrative Expenses Paid from the Trust," being mindful of the prohibited expenses specified in Section 9.A, entitled "Prohibited Expenses and Payments,"below; (ii) second,the Trustee must reimburse the state as provided in Section 9.13, entitled"Reimbursement to State,"below; and Page 7 (iii) finally, the Trustee must disburse all remaining trust assets to TAMMY LEIGH DOUGHERTY outright. No entity may benefit from the Early Termination, other than payment of expenses in accordance with SSA POMS Section SI 01120.199F.3, as amended, which are specified in Section D, entitled "Allowable Administrative Expenses Paid from the Trust,"below. D. Allowable Administrative Expenses Paid from the Trust In the event of an Early Termination, the following types of administrative expenses may be paid from the trust prior to reimbursement of medical assistance to Pennsylvania(or any other state): (i) taxes due from the trust to Pennsylvania (or any other state) or the federal government due to the termination of the trust; and (ii) reasonable fees and administrative expenses associated with the termination of the trust. For example, payment for an accounting of the trust to a court, completion and filing of documents, or other required actions associated with termination and wrapping up of the trust. E. Savings Clause In the event that the mere existence of a provision giving the Trustee discretion to terminate the Trust and make distributions would result in a reduction or loss of TAMMY LEIGH DOUGHERTY's entitlement program benefits, regardless of whether the Trustee actually exercises the discretion, then such provision will be null and void,ab initio. 8. PUBLIC ASSISTANCE PROGRAMS A. Public Resources—Trustee may, in the exercise of Trustee's best judgment and fiduciary duty, assist in any application on behalf of TAMMY LEIGH DOUGHERTY for all available public benefits. Trustee shall take into consideration the applicable resource and income limitations of any public assistance program for which TAMMY LEIGH DOUGHERTY is eligible. All costs relating thereto, including reasonable attorneys'fees, shall be a proper charge to the Trust. It is intended that no part of the corpus of the Trust created herein shall be used to supplant or replace public assistance benefits of any county, state, federal or other governmental agency. B. Maintain Public Assistance Eligibility—If Trustee is required to release principal or income of the Trust to or on behalf of TAMMY LEIGH DOUGHERTY to Page 8 pay for benefits or services which such public assistance is otherwise authorized to provide, were it not for the existence of this Trust, or if Trustee is requested to petition the court or any other administrative agency for the release of Trust principal or income for this purpose, Trustee is authorized to deny such request and is authorized in Trustee's discretion to take whatever administrative or judicial steps may be necessary to continue the public assistance program eligibility of TAMMY LEIGH DOUGHERTY, including obtaining instructions from a court of competent jurisdiction ruling that the Trust corpus is not available for TAMMY LEIGH DOUGHERTY for such eligibility purposes.Any expenses of Trustee in this regard, including reasonable attorneys' fees, shall be a proper charge to the Trust. No Trustee shall be liable for any loss of Trust assets, except for any loss caused by Trustee's bad faith, wanton conduct or negligence. ADMINISTRATION OF THE IRREVOCABLE SPECIAL NEEDS TRUST FOR THE BENEFIT OF TAMMY LEIGH DOUGHERTY UPON TAMMY LEIGH DOUGHERTY'SDEATH 9. Upon TAMMY LEIGH DOUGHERTY'S death, all of the trust property not previously distributed pursuant to prior Articles of this agreement will be administered as follows: (i) first, the Trustee must reimburse the state as provided in B under this Section 9, entitled"Reimbursement to State,"below; (ii) second, the Trustee may pay the expenses specified in C under this Section 9,entitled"Payment of Expenses and Taxes,"below;and (iii) finally, the Trustee will distribute the remainder of the trust property as specified in E under this Section 9, entitled "Distribution of Remaining Trust Property,"below. A. Prohibited Expenses and Payments The following expenses and payments are examples of some of the types not permitted prior to reimbursement to Pennsylvania (or any other state)for medical assistance: (i) taxes due from the estate of the beneficiary (TAMMY LEIGH DOUGHERTY) other than those arising from inclusion of the trust in the estate; (ii) inheritance taxes due for residual beneficiaries; (iii) payment of debts owed to third parties; (iv) funeral expenses; and (v) payments to residual beneficiaries. Page 9 Note: For the purpose of prohibiting payments prior to reimbursement of medical assistance to Pennsylvania (or any other state), a pooled trust is not considered a residual beneficiary. B. Reimbursement to State The Department of Public Welfare, or other appropriate Medicaid entity within Pennsylvania, and any other state, must he reimbursed for the total Medical Assistance provided to TAMMY LEIGH DOUGHERTY during her lifetime, as is required by federal and state Iaw. If TAMMY LEIGH DOUGHERTY received Medicaid in more than one state, then the amount distributed to each state will be based on each state's proportionate share of the total amount of Medicaid benefits paid by all states on TAMMY LEIGH DOUGHERTY's behalf. In no event may any trust assets be used for TAMMY LEIGH DOUGHERTY's funeral expenses until the reimbursement provisions of this paragraph are satisfied. Under no circumstances may the total amount of trust assets used to reimburse the Department of Public Welfare, and any other appropriate Medicaid entity within Pennsylvania, and any other state, exceed the amount of Medicaid benefits paid to TAMMY LEIGH DOUGHERTY or on her behalf during her lifetime. C. Payment of Expenses and Taxes Upon full reimbursement to the Department of Public Welfare, or other appropriate Medicaid entity within Pennsylvania, and any other state, as provided in B of this Section . 9,the Trustee may pay- (i) any and all expenses of TAMMY LEIGH DOUGHERTY's last illness,funeral and burial or cremation, including memorials and memorial services in connection therewith; (ii) any and all death taxes imposed on TAMMY LEIGH DOUGHERTY's estate; (iii) court fees of probate, administration, or estate proceedings related to TAMMY LEIGH DOUGHERTY's estate; and (iv) any and all legal and accounting fees related to TAMMY LEIGH DOUGHERTY's estate. D. Contingent Supplemental Needs Trust Prohibition Against Reimbursements The provisions of this paragraph only apply if another provision of this trust agreement so directs. The Trustee may not make payments for expenses incurred prior to TAMMY LEIGH DOUGHERTY's death if the Trustee determines, in the Trustee's sole and absolute discretion, that the payments are the obligation of any county, state, federal or other Page 10 governmental agency that has a legal responsibility to serve persons with disabilities that are the same as or similar to TAMMY LEIGH DOUGHERTY's. E. Distribution of Remaining Trust Property Subject to the provisions of B under this Section 9,entitled"Reimbursement to State"the, Trustee will distribute the remaining trust property as specified in this paragraph E under Section 9. However, if at the time of distribution a beneficiary is a Supplemental Needs Person, then the Trustee will hold and administer the beneficiary's share as a supplemental needs trust under the same terms as this trust (substituting the beneficiary for TAMMY LEIGH DOUGHERTY), excluding the provisions of Section 7, "Early Termination Provisions," and B under this Section 9, entitled "Reimbursement to State," but including the provisions of D under this Section 9,entitled "Contingent Supplemental Needs Trust Prohibition Against Reimbursements." Further, if at the time of distribution a beneficiary is not a Supplemental Needs Person, but is incapacitated or under the age of 25, then the beneficiary's share will be held or distributed pursuant to the terms of paragraphs 12, 13, 14 under the title "Distribution to Any Minor." If there is no such reimbursement due to the Commonwealth of Pennsylvania and/or any other governmental entity, or any remaining balance after the reimbursement to the Commonwealth of Pennsylvania and/or any other governmental entity,then the remaining balance of the Trust Estate and any accumulated, undistributed net income after the payment of all death and other taxes that may first be due thereon shall be distributed as follows: (i) All the then remaining balance shall he divided into two (2) equal shares. One share thereof shall go to the Beneficiary's sister,the aforesaid DEBORAH DOUGHERTY KNAUB and the other share thereof shall go to the Beneficiary's other sister,the aforesaid SANDRA L.DOWNEY,in their own respective rights and absolutely. (ii) In the event that DEBORAH DOUGHERTY KNAUB has predeceased the beneficiary,then to her issue,per stirpes. In the event she is not survived by issue,then to SANDRA L. DOWNEY, or her issue,per surges,as the case may be. (iii) In the event that SANDRA L. DOWNEY has predeceased the beneficiary, then to her issue, per stirpes. In the event she is not survived by issue,then to DEBORAH DOUGHERTY KNAUB, or her issue,per stirpes, as the case may be. Page I t SPENDTHRIFT CLAUSES 10. Notwithstanding any other provision of this Irrevocable Special Needs Trust, the Beneficiary, TAMMY LEIGH DOUGHERTY, shall not and does not have the power to assign,encumber,direct,distribute or authorize distribution from the Trust established hereby. 11. No other beneficiary herein, vested or contingent, shall have the power to sell, assign, encumber, or in any manner anticipate his or her interest in the Trust Estate, or in the income produced thereby. DISTRIBUTION TO ANY MINOR 12. If any beneficiary who is entitled to receive a share of the principal of the Trust Estate shall be a minor, the Trustee is hereby authorized and empowered to continue to hold and manage such share for the benefit of the minor during his or her minority as the minor's guardian and may use all of the income from the minor's share,together with such amounts of principal as the Trustee deems advisable for his or her health, education, maintenance, and support. This shall be construed as a power only and shall not operate to suspend the absolute ownership thereof by the minor nor to prevent the absolute vesting thereof in the minor. 13. In the disbursement of the funds directed to be paid to or for the use and benefit of any beneficiary who shall be a minor, the Trustee may make payment of the same to the parent, guardian, or such other person who may have custody of the person of that minor at the time such payments are made, to be used for the health, education, maintenance, and support of the minor, but without liability on the part of the Trustee to see to the application of said payments by the payee. The receipt of any such person shall be a full acquittance of the Trustee as to any amounts so paid; or the Trustee may make payment of the same directly to or for the benefit of the minor beneficiary. 14. For purposes of interpretation of this Trust, the word "minor" whenever used herein shall mean any person under the age of eighteen(18)years, notwithstanding any law to the contrary. ADDITIONAL POWERS OF TRUSTEE 15. In addition to the powers conferred by law, the Trustee shall have the following discretionary powers which may be exercised without approval of any court: A. To retain any and all property, real or personal, without any duty of diversification. B. To sell any and all real estate held as a trust asset, at public or private sale, for such prices and upon such terms as the Trustee shall believe advisable, and to make, execute, and deliver any deed or deeds therefor, conveying title thereto in fee simple absolute or for any lesser estate to any purchaser or purchasers, freed and discharged of any and all trusts hereunder. Page 12 C. To sell, grant options to purchase, exchange, and alter assets of any trust created hereunder or of any part thereof, at any price and upon such terms which the Trustee shall deem proper. A. To invest and reinvest in all forms of property, including but not limited to common and preferred stocks,or any bond or other debt security. E. To retain the services of any financially responsible professional investment manager, special needs advisor, brokerage service, bank,credit union,savings and loan association or other financial institution to assist and advise the Trustee in the management and investment of the assets of the Trust Estate,including to execute security transactions through such institution or institutions. F. To purchase real property whether improved or not and to lease property on any terms and conditions and for any term of years, even though extending beyond the period of any trust created hereunder. G. To insure, improve, repair, alter, abandon, and partition real estate; erect or raze improvements; grant easement; subdivide and dedicate to public use. H. To cause any of the investments which may be delivered or acquired by the Trustee to be issued, held, or registered in the name of the Trustee, in street name negotiable form, in the name of the nominee, or in any form in which title will pass by delivery. Any corporation or its transfer agent may presume conclusively that said nominee is the actual owner of the securities submitted for transfer. 1. To vote in person or by proxy any securities held in the Trust Estate and, in such connection,to delegate powers,discretionary or otherwise,for any purpose to one or more nominees or proxies with or without power of substitution and to make assignments to and deposits with committees, trustees, agents, depositories and other representatives; to retain any investments received in exchange in any reorganization or recapitalization; to subscribe for stocks and bonds; to grant, obtain or exercise options; and generally to exercise all rights of security holders. J. To settle,compromise,contest or abandon claims or demand in favor of or against any trust created hereunder. K. To borrow money, assume indebtedness, extend mortgages, and encumber by mortgage or pledge. L. 'To distribute the principal of any trust created hereunder in kind or in cash, or parry in kind and party in cash. M. To allocate receipts and disbursements to principal or income,or partly to each as the Trustee deems proper. Page 13 N. To retain a consultant knowledgeable in the subject of Medical Assistance and/or Medicare benefits or other public or private benefits available to the Beneficiary and to advise the Trustee concerning discretionary distributions of income or principal so that such distributions will be made in a manner consistent with the purpose of the Trust. O. To deal in every way and without limitation with the representatives of any trust or estate in which the Beneficiary has any existing or future interest, even though the Trustee is acting as the representative of such other trust or estate, without liability for loss resulting from said transaction. P. To employ such agents, attorneys, accountants, investment counsel, and professional advisors as may be required in managing, protecting and investing the assets of the Trust Estate and to pay their reasonable compensation. Q. To pay any taxes due from or by the trust from time to time, and to file all proper tax returns. 16. The Co-Trustees C"Trustee") may act in all matters individually or jointly; the actions of any individual Co-Trustee shall be construed by all persons having dealings therewith as being with the full knowledge and authority of the other Co-Trustees, unless such persons have prior written notice to the contrary from another Co-Trustee. SUCCESSOR TRUSTEES 17. If any of the above-named Co-Trustees, to wit: MILTON M. DOUGHERTY, JR., DEBORAH DOUGHERTY KNAUB and/or SANDRA L. DOWNEY, ceases or cease to act as Trustee, then the remaining individual Co-Trustees shall continue and assume jointly and individually the rights, powers, and obligations of Trustee. Although highly unlikely given the number of and the ages of the aforesaid Co-Trustees, if all of the said Co-Trustees cease to act hereunder for any reason, then a suitable replacement Trustee shall be submitted upon Petition,to the Orphans' Court for approval. Upon transfer of the assets of the Trust Estate, the predecessor Trustee(s) shall provide an accounting to the Successor Trustee, with a copy to the Third Party Liability Section of the Department of Public Welfare. No Successor Trustee shall he liable for any act or failure to act of a predecessor Trustee. A Successor Trustee may accept the account furnished, if any, and the property delivered by or from a predecessor Trustee without liability for doing so. If no objection is made promptly by the Agency, such acceptance shall be a full and complete discharge to the predecessor Trustee. ACCOUNTINGS 18. The Co-Trustees shall provide a written account, annually or otherwise as may be deemed appropriate and convenient or as may be required by then current rules and regulations, of their activities on behalf of the Trust to the Third Party Liability Section of the Department of Page 14 Public Welfare and may, at its option, file formal accountings with the Orphans' Court from time to time, costs therefor to be paid from the Trust. TRUSTEE COMPENSATION 19. Any Trustee which may be acting hereunder, shall be entitled to deduct as compensation reasonable fees, and for any corporate trustee, if any there be, the fees shall be in accordance with the then prevailing rate of compensation charged by it or such other Trustee for like services at the time such services are rendered. In addition to such Trustee's normal compensation, such Trustee shall be entitled to deduct such fees as shall reasonably compensate such Trustee for such additional services which such Trustee may be required to perform, and to employ and pay any other person including but not limited to accountants, attorneys, or any other similar party employed by the Trustee in aiding and assisting Trustee in the carrying out of Trustee's duties. WAIVER OF BOND 20. Settlors and Co-Guardians respectfully request that no bond be required in any jurisdiction of any Trustee or of any Successor Trustee unless required by and then only to the extent required by the regulations or policies of the Pennsylvania Department of Public Welfare or by any other governmental entity. Current policy of the Department of Public Welfare requires a bond for non-corporate, non-lawyer Trustees if the Trust corpus exceeds One Hundred Thousand ($100,000.00)Dollars. Corpus herein will be well below said threshold amount. The rest of this page has intentionally been left blank. Page 15 ACCEPTANCE AND APPROVALS 21. This Trust Agreement has been delivered to and accepted by the Co-Trustees in the Commonwealth of Pennsylvania, and all questions pertaining to the validity and interpretation of this Trust Agreement and to the management and distribution of the Trust Estate hereunder shall be determined in accordance with the laws of the Commonwealth of Pennsylvania,and any applicable federal law or regulation. 22. This Trust document has been submitted to and approved by counsel for the Department of Public Welfare of the Commonwealth of Pennsylvania, which department has indicated its consent to its establishment as is evidenced by letter of counsel attached hereto as "Exhibit C". IN WJ ESS WHE OF,t e Settlors,and Co-Trustees have hereunto set their hands and seals as of this 13 day of = 2013. Settlors certify that they have read this agreement, that they understand it,and that it correctly states the provisions and hich the„3xu t prope is to b adminis ered and distributed by the Trustee(s). &� � . MILTON M.DOUGHERTY,AIL,as na al father,riatural guardian,next of friend,Plenary Co-Guardian of the person and estate of Tammy Leigh Dougherty,,and as ettlor and Co-Trustee of this Trust Estate. DEBORAH DOUGHERTY; AUB, na 1 sister,next of friend,Plenary Co-Guardian of the person and estate ammy Leigh ou a nd Settlor nd Co-Trustee of this Trust Estate. fxue t4 ANDRA J..DOWNEY,as natural sister,next of nd,Plenary Co-Guardian of the person and estate of Tammy Leigh Dougherty,and as Settlor and Co-Trustee of s Trust Esta ? Wi ess: Witness: ell Address Address COMMONWEALTH OF PENNSYLVANIA ) } Ss.: COUNTY OF CUMBERLAND ) On this day, /'" J , 20 , before me personally appeared Milton M. Dougherty, Jr., Deborah Dougherty Knaub, and Sandra L. Downey, personally known to me (or proved to me on the basis of satisfactory evidence)to be the individuals whose names are subscribed to the foregoing instrument,and acknowledged that they executed the same as their voluntary act and deed for the purposes therein contained. Witness my hand and official seal. [Seal] CDWM& XMOrPBff0AVAJBA NOTARIAL SEAL Notary Publi REBECCA L STARK Notary Paeik UPPER ALLEN MR,CUMBERLAND CNTY Atp CommWFon 6cpfree Aky 29,2077 Page 16 S EXHIBIT B FOR TAMMY LEIGH DOUGHERTY SPECIAL NEEDS TRUST INITIAL INVENTORY Assets to be used to provide initial funding for the IRREVOCABLE SPECIAL NEEDS TRUST FOR THE BENEFIT OF TAMMY LEIGH DOUGHERTY of Mechanicsburg, Cumberland County,Pennsylvania: Current value of money gifted to TAMMY LEIGH DOUGHERTY by Ethel R. Brubaker, deceased, in Item 3d of her duly probated Last Will and Testament as appears more fully at large in Paragraph I of the said TRUST: $20,800.00 Page 17 Malpezzi Funeral Home Pre-Arrangement Worksheet Pre-arranged runeral for I A. ,, Date A Zoill Address ity/State A. Charges For Services Selected C. Special Charges Professional Services Forwarding of remains to I. Services of Funeral Director&Staff S__ \ 2. Embalming $ i -t (Funeral Home) 3. Other preparation of the body .� " S Receiving of remains from i�rb,s;��,�'istrik; hf t4t6A� S-i&A— $ Immediate Burial $ Use of the Facilities Direct Cremation S I. Use of facilities and services for Other S Viewing(visitation/wake) S Total Special Charges.... .. ... ...S -o - 2. Use.of facilities and services for Funeral.ceremony $_tx�_ D. Cash Advances 3. Use of facilities and services for 1. Opening Grave S q5c) Memorial service S 2, Cemetery Equipment S zx C6 4. Use of equipment and services for r) 3. Newspaper Notices-Local S 150 Graveside service $=•\_ 4. Newspaper Notices-Out=of-town$ 5. Other use of facilities 5. Airfare S $ 6. Clergy Honorarium S id0 7.Automotive Equipment & Music , $ 1. Vehicle to transfer remains to 8. Certified Copies of DC's�� $ 3c � 9. Flowers $i6,(o__ Funeral Home $1msl__. 14. Vault Service Charge $ 2. Hearse(Funeral Coach) S :,Cl 11 $ 3. Limousine S 12 S 4. Family Car S 13 $ 5. Flower Car or Floral disposition $__LEL 1.4. $ 6. Lead/Clergy Car Total-of'Cash Advances.. . . . . .. ... .S IS3(c 7. Out of town transportation S Total of Professional Services,Facilities And Automotive Equipment. .. . . . ... S 5475- Total of All Selections S ? 191 e S_4;k Ae9 B. Charges For Merchandise�Selected Ciskei Selected_y -4jL E— 17A11'en_ Description of Services& Special Instructions W3 _$ el.__ t�ki�.M1 1 iFi� V. AA. C $ b7 1toc� 4 l;, I 1JA t 1+ Mr t1ANC 6 Outer Burial Container Selected C""reA. GrA.S- S39r Register Book(s) S -Memory Folders S Prayer Cards S Cremation Um $ Clouting $ Reason For Embalming Other Merchandise S _ !='er -DU 61;' WCA',' i Total Merchandise Selected . . . . . S Z9-ro This is not a Purchase Contract Prearrangement worksheet.doc EXHIBIT B COMMONWEALTH OF PENNSYLVANIA GOVERNOR'S OFFICE OF GENERAL COUNSEL December 31,2013 Via email(iessica @kevstoneelderlaw.com) Via email(ceshields3 @comcast.netl and Regular Mail and Regular Mail Jessica Fisher Greene,Esq. Charles E. Shields,III,Esq. Keystone Elder Law 6 Clouser Road 555 Gettysburg Pike,Suite C-10 Mechanicsburg,PA 17055 Mechanicsburg,PA 17055 Re: The Irrevocable Special Needs Trust for the Benefit of Tammy Leigh Dougherty of Mechanicsburg,Cumberland County, Pennsylvania Dear Ms. Greene: I reviewed the Special Needs Trust that you prepared on behalf of the above-named disabled beneficiary. The Commonwealth of Pennsylvania's Department of Public Welfare has no objection to this Special Needs Trust("SNT"). The disabled beneficiary's assets used to fund the SNT will not be considered an i available resource in determining her eligibility for Medical Assistance. If the beneficiary has other assets that are not part of the SNT,the County Assistance Office("CAO")may determine that she is not eligible for Medical Assistance. In order to assist the Department in making its determination of Medical Assistance eligibility,please provide to the CAO (with a copy to me) the documentation regarding the funding of this SNT,if not already provided, and any subsequent additions to the SNT. Thank you for your continued cooperation with the Department. If you have any questions,please feel free to contact me. V/er truly yours r Addle A. Abelson Assistant Counsel cc: Special Needs Trust Depository (via e-mail) E jt t OFFICE OF CHIEF COUNSEL I DEPARTMENT OF PUBLIC WELFARE 30.p FL.WEST, HEALTH&WELFARE BLDG, 1 625 FORSTER STREET i HARRISBURG,PA 17120 -- Ph: 717-783-2800 1 Fx: 717-772-0717 1 www.dow.state.oa.us EXHIBIT C � � i