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Home My WebLink About02-0748 1- ""':' , /' -,- ~"\ "--' i ''/ REV-1500EX (6-OO) \. OFFICIAl... USE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 260601 HARRISBURG, PA 17126-0601 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 2002 _748___ YEAR NUMBER COUNTY CODE DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) ~ Croyle, Eleanor H. ~ DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) ~ 05/17/2002 07/29/1912 W (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) C SOCIAL SECURITY NUMBER 047-38-6518 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER ~ [XJ 1 ",:$"'0 uifl:l 4. Woo 0 ~g:iil 6. ~ 09. Original Return Limited Estate D 2. Supplemental Return D 3. Remainder Return (date of death priorto 12-13-82) D 4a. Future Interest Compromise (date of death after 12-12-82) [Xl 5. Federal Estate Tax Return Required [X] 7. Decedent Maintained a Living Trust (Allach copyofTl1.lst) ~ 8. Total NumberofSafe Deposit Boxes D 10. Spousal Poverty Credit (date 01 death between 12_31.91 ard 1.1.96) [] 11. Election to tax under Sec. 9113(A){AttachSdlOl Decedent Died Testate (Attach copy of Will) Litigation Proceeds Received I- Z W e z o .. U) ~ e u THIS SECTION MUST BE COMPLETED, ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOUL!} BE !}IRECTED TO: NAME COMPLETE MAILING ADDRESS Mark R. Parthemer, Esq. FIRM NAME (If Applicable) McNees Wallace & Nurick LLC TELEPHONE NUMBER 100 Pine Street P,O, Bex 1166 Harrisburg, PA 17108 717-237-5250 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) Z 6. Jointly Owned Property (Schedule F) (6) . 0 D Separate Billing Requested i= :3 7 Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) ::::> (Schedule G orL) I- ;;: 8. Total Gross Assets (total Lines 1-7) <C U W 9. Funeral Expenses & Administrative Cosls (Schedule H) (9) 0: 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (Iotal Lines 9 & 10) 0,00 0,00 0,00 0,00 14,453,00 0,00 , OFFICIAl... USE QNL Y 1,351,213,29 1,365,666,29 (8) 6,265,62 31,942,97 (11) 38,208,59 1,327,457.70 29,850,00 1 2. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election 10 tax has not been made (Schedule J) (12) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax 0,00 z rate, or transfers under Sec. 9116 (a)(1.2) 0 i= 16. Amount of Line 14 taxable at lineal rate 1,297,607,70 ;! ::> 0,00 Co 17. Amount of Line 14 taxable at sibling rate ,. 0 0,00 U 18. Amount of Line 14 taxable at collateral rate >< " I- 19. Tax Due (14) 1,297,607,70 x.12 (17) 0,00 58,392,35 0,00 x.OO_(15) x.04~(16) (19) 0.00 58,392,35 x .15 (18) 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 2W46451,OOO Decedent's Complete Address: STREET ADDRESS Bethany Village 325 Wesley Drive CITY I STATE I ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 58,392.35 0.00 45,000.00 2,368.42 3. InteresUPenalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 47,368.42 0.00 0.00 Total Interest/Penalty (0 + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 11,023.93 A. Enter the interest on the tax due. (5A) 0.00 8. Enter the total of Line 5 + 5A This is the BALANCE DUE. Make Check Pa able to: REGISTER OF WILLS, AGENT (5B) 11,023.93 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred; . . . . . . . . . . . . . . . b. retain the right to designate who shaH use the property transferred or its income; . c. retain a reversionary interest; or ................. . . . . . . . d. receive the promise for life of either payments, benefits or care? . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. [Xl 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 0 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. [Z] 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES. YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying SChedules and statements, and to the best of my knowledge and belief, it is tnJe, correct and complete Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNA~~~ OF PERSON RESPO SI~? FILlN~ ETURN ADDRESS 90 Silver Crown Drive MeChaniCSbUrg'~PA 1 20-1635 SIGNATURE OF PREP~7 O~ THAN RE--- ENTATlVE ~K~.: ADDRESS ~ne reet ox risburg, PA 17108 Yes No D IX] IZJ 00 [Xl D D D o IX] ~ DATE oz.!t3/"J ~mml!.R.:"'~~- - lI""l'fillP" w- _~-- U I !J!.lJ1 U~a~l 'I ~. For dates of death on or after Jury 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. ~ 9916 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~ 9116 (a) (1.1) (i1)] The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000' The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or forthe use ofa natural parent, an adoptive parent, or a stepparent of the child Is 0% [72 P.S. ~ 9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. S 9116(1.2) [72 P.S. ~ 9116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use ofthe decedent's siblings is 12% (72 P.S. ~ 9116(a)(1.3)1. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whetl1er by blood or adoption W46461.000 REV-1508 EX+ (1-97) COMMON\IVEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Croyle, Eleanor H. FILE NUMBER 21-2002-748 Include the proceeds of litigation and the date the proceeds were received by the estate All property jointiy-owned with the right of survivorshIp must be disclosed on Schedule F. ITEM NUM8ER 1. Cash in Purse DESCRIPTION VALUE AT DATE OF DEATH 7.00 2 Bethany Village - Reimbursement re monthly fees paid 1,621.00 3 Bethany Village - Reimbursement re Entrance Fees 12,825.00 2W46AD2_000 TOTAL (Also enter on line 5 Recaoitulation) $ (If more space is needed, insert additional sheets of the same size) 14,453.00 REV-15l0 EX'" (l-9?) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Croyle, Eleanor H. SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21-2002-748 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERlY %OF ITEM IN:LUce THE f'WIIE OF THE TPANSFEREE, THEIR RELATIONSHIP TO DATE OF DEATH DECO'S EXCLUSION TAXABLE VALUE NUMBE' DECEDENT.o.NDTHE DATE OF TRANSFER ATTACH ACQPV OF THE IIF,IlPPlJCABLEl DEED FOR REAl ESTATE VALUE OF ASSET INTEREST " 1. 32470 shs. General Electric 1,066,639.50 100.00 0.00 1,066,639.50 * 2 Charles Schwab Money Market 10,000.00 100.00 0.00 10,000.00 Account, No. 3084-6493 Accrued Interest 8.36 100.00 0.00 8.36 * 3 PNC Bank Checking Account; See attached May 2002 account statement 27,143.26 100.00 0.00 27,143.26 Accrued Interest 1.14 100.00 0.00 1.14 * 4 PNC Bank Savings Account 7,121.00 100.00 0.00 7,121.00 * 5 Frank C. Croyle and Barbara S. Croyle Mortgage; Principal Balance Due at date of death was $125,000. 125,000.00 100.00 0.00 125,000.00 See attached copy of mortgage Accrued Interest on Mortgage from May 1, 2002 to May 17, 2002 - Current interest rate on note was 2.74% effective February 2002 159.52 100.00 0.00 159.52 6 Barbara Croyle Relationship: Daughter-in-Law 11,000.00 100.00 3,000.00 8,000.00 Cash Gift of $11,000 in January 2002 7 Frank Croyle Relationship: Son 11,000.00 100.00 3,000.00 8,000.00 Cash Gift of $11,000 in January 2002 Total from continuation pages.... TOTAL (Also enter on line 7, Recapitulation) $ 99,140.51 1,351,213.29 2W46AF 2 000 (If more space is needed, insert additional sheets of same size.) Estate of: Croyle, Eleanor H. Schedule G -- Inter-vivos Transfers & ~sc. Non-probate Property tem No . Description Date of death Value of asset % of Deed's Interest Exclusion (If applicable) Page 2 21-2002-748 Taxable Value 8 Tamara Pile Relationship: Granddaughter Cash Gift of $11,000 in January 2002 9 Edward Klein Relationship: Son-in-Law Cash Gift of $11,000 in January 2002 10 Catherine Klein Relationship: Granddaughter 1. Cash Gift of $11,000 in January 2002 2. Cash Gifts of 19,000 in May 2002. The gifts were paid directly to Curry College in Massachusetts for Ms. Klein's college tuition. 11 Safe Harbor Christian ~nistries, Inc. Relationship: Charity 1000 shs. General Electric on May 10, 2002. Shares valued as of date of death ($32. 85/share) 12 Helen Klein Relationship: Daughter Cash Gift of $11,000 in January 2002 13 John A. Croyle Relationship: Grandson 11,000.00 11,000.00 30,000.00 32,850.00 11,000.00 11,000.00 100.00 100.00 100.00 100.00 100.00 100.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 8,000.00 8,000.00 27,000.00 29,850.00 8,000.00 8,000.00 Estate of: Croyle, Eleanor H. Schedule G -- Inter-vivos Transfers & ~sc. Non-probate Property tem No. Description Taxable Value January 2002 14 PNC Bank Individual Retirement Account, No. 7700001574 Beneficiaries: Decedent's Children See attached copy of July 15, 2002 account statement Accrued Interest Date of death Value of asset 10,116.80 173.71 TOTAL. (Carry forward to main schedule) % of Deed's Interest 100.00 100.00 Exclusion (If applicable) 0.00 0.00 Page 3 21-2002-748 10,116.80 173.71 99,140.51 ELEANOR H. CROYLE ESTATE PENNSYL VANIA INHERITANCE TAX RETURN ATTACHMENT TO SCHEDULE G * Assets reported in Items 1 to 5 of Schedule G are held in the decedent's revocable trust, created by agreement dated June 13, 1995 REV-1511 EX+(1-97) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Croyle, Eleanor H. FILE NUMBER 21-2002-748 Debts of decedent must be reDorted on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: Grave Opening and Closing 110.00 1. 2 Grave Marker 65.00 3 Funeral Luncheon/Dinner 311 . 92 4 Honorarium - Pastor 50.00 5 Honorarium - Organist 20.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 0.00 Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid; 2. Attorney Fees Name: McNees Wallace & Nurick LLC 5,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 0.00 Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 0.00 5. Accountant's Fees Name: Chubb & Associates 105.00 6. Tax Return Preparer's Fees 0.00 7. McNees Wallace & Nurick LLC - Reserve for closing 75.00 costs re duplicating, postage, etc. 8 Cumberland County Register of Wills - Filing Fees re 15.00 Pennsylvania Inheritance Tax Return 9 Miscellaneous Expenses for telephone and postage 68.85 costs 10 Vital Records - Death Certificates 41. 00 TotaJ. from conC1nuat1on pages.... 403.~" TOTAL (Also enter on line 9. Recapitulation) $ 6,265.62 2W46AG2,OOO (If more space is needed, insert additional sheets of same size) Estate of: Croyle, Eleanor H. Schedule H, Part A -- Funeral Expenses Item No. Description 6 The Patriot-News - Obituary Notice 7 Stephenson Flowers 8 Best Western Hotel - Lodging Charges for decedent's family for funeral service TOTAL. (Carry forward to main schedule) Page 2 21-2002-748 Amount 87.15 154.70 162.00 403.85 REV-1512 EX + (1-9?) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Croyle, Eleanor H. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-2002-748 Include unreimbursed medical eXDenses. ITEM NUMBER DESCRIPTION 1. Bethany Village Skilled Nursing; Balance Due AMOUNT 1,199.10 2 Final Medical Expense 10.00 3 PNC Bank Checking Account No. 5000633249 - Checks Outstanding at date of death 19,562.87 4 U.S. Treasury; Quarterly Estimated Tax Payments re Decedent's 2002 indivdual income tax liability 8,362.00 5 U.S. Treasury - Tax Due re decedent's 2002 individual income tax return 380.00 6 PA Department of Revenue; Estimated Tax Payments re Decedent's 2002 individual income tax liability 2,390.00 7 PA Department of Revenue - Tax Due re decedent's 2002 individual income tax return 39.00 2W46AH2,OOO TOTAL (Also enter on line 10, Recaoitulation) $ (If more space is needed, insert additional sheets of the same size) 31,942.97 REV-1513 EX"'" (9-00) SCHEDULE J BENEFICIARIES COMMONWEAL lH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT EST ATE OF Cro,de Eleanor H. NUMBER I. NAME AND ADDRESS OF PERSON(S} RECEIVING PROPERlY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Croyle, Frank 90 Silver Crown Drive Mechanicsburg, PA 17050-1635 ,. 2 Klein, Helen C. 236 Potting Green Road Trumbull, CT 06611 3 Croyle, Barbara 90 Silver Crown Drive Mechanicsburg, PA 17050 4 Klein, Edward 236 Potting Green Road Trumbull, CT 06611 5 Klein, Catherine c/o 236 Potting Green Road Trumbull, CT 06611 FilE NUMBER 21-?002-748 RELATIONSHIP TO DECEDENT Do Not List Trustee{s) Son Daughter Daughter-in-Law Son-in-Law Granddaughter AMOUNT OR SHARE OF ESTATE 619,303.85 619,303.85 8,000.00 8,000.00 27,000.00 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE ,. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. Safe Harbor Christian ~nistries, Inc. 90 Silver Crown Drive Mechanicsburg, PA 17050-1635 (Gift to charity reported on Schedule G) 2W46A11.000 TOTAL OF PART 1\. ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space IS needed, Insert additional sheets of the same size) 29,850.00 $ 29,850.00 Item No. Estate of: Croyle, Eleanor H. Schedule J Part 1 -- Beneficiaries Name and Address of Person(s) receiving property Relationship Page 2 21-2002-748 Amount or Share of Estate 6 Grandson 8,000.00 Croyle, John A. 170 Perry Creek Drive Fayetteville, GA 30215 7 Pile, Tamara 237 Roberts Drive Sagenaw, TX 76179 Granddaughter 8,000.00 ESTATE OF ELEANOR H. CROYLE PENNSYLVANIA INHERITANCE TAX RETURN TABLE OF CONTENTS (EXHIBITS) A. Miscellaneous Documents 1. Table of Contents - Exhibits 2. Copy - Trust Agreement of Eleanor H. Croyle dated June 13, 1995 3. Copy - Safe Deposit Box Inventory B. Schedule G - Transfers During Decedent's Life 1. Trust Assets held with Charles Schwab (Items 1,2) 2. PNC Bank Checking Account (Item 3) 3. Frank and Barbara Croyle Mortgage (Item 5) 4. PNC Bank IRA (Item 14) TR UST AGREEMENT OF ELEANOR H. CROYLE Mark R. Parthemer, Esquire BOSWELL. SNYDER, TINTNER & PICCOLA 315 North Front Street Harrisburg, Pennsylvania l7101 ~.IJllim'~ r~~&,~W~""'l!fl."tt.!~. ~~. 1 TABLE OF CONTENTS TRUST AGREEMENT Introductory Clause ............................................ 1 ARTICLE I Description of Property Transferred . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 ARTICLE II Rights of Settlor and Trustee in Insurance Policies 2 AR TICLE III Provisions for Settlor During Lifetime .............................. 3 ARTICLE IV Settlor's Rights to Amend, Change or Revoke the Trust Agreement 3 AR TICLE V Discretionary Provisions for Trustee to Deal with Settlor's Estate and Make Payment of Debts and Taxes ................................ 3 ARTICLE VI Trust Estate to Settlor's Issue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 ARTICLE VII Trustee Succession, Trustee's Fees and Other Matters .................. 4 (1) Individual Trustees Succession . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 (2) Fee Schedule for Individual Trustee . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 (3) Limitations on Trustees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 ARTICLE VIII Definition of Trustee .......................................... . 5 "', ,.'.~..=~'.'~,:,~'r.'f1." ,....'.''''......,',''''7-'''f~~.,''y~>,.,.,." .',:-,~...""""tn.....,._ T""",:,,,,! """'~ .'. .",;t2f" "If!" ,',,""'''-'' .' "_" "':,'<>-;/" ~;.,~ l .~,~",iK'!'-.~"~'''',,:,., "~J1';'!""':;:-". ",:' ~:':",\;ryr'MfJ,"""YI"(r~1~)}"i",B~:t;\tt{;:i'l,,,,,;\''''~,'ff'!!:!;'J.:!!'''~'',Vi };:;,,?,,,~:rJ;:,::t;:-. ~:'J 111 :tiJI.ll~I~HIIHII tJr . lij:~?,..' . . r~'~'^",- !,i}Z"i": ,~ ~:w,;"'m;~~{W~\l,,,,,,>,,,,,,,,'i"':':'-""~"~':C""'''\''''''''''~'"""""":":~"",'~""'~":.""" AR TICLE IX Powers for Trustee . .. . ., . ., .... . ., .., . .. .. . . .. . . . . . " .. 5 ARTICLE X Trustee's Discretion in Making Payments to a Person Under Age Twenty- One, Incompetent, or Incapacitated Person ..................... 8 AR TICLE XI Power of Trustee to Resign During Settlor's Lifetime . . . . . . . . . . . . . . . . . .. 8 AR TICLE XII Settlor During Lifetime to Designate Substitute or Successor Trustee ....... 9 AR TICLE XIII Definition of Children .......................................... 9 AR TICLE XIV Definition of Words Relating to the Internal Revenue Code. . . . . . . . . . . . .. 9 AR TICLE XV Simultaneous Death Provision Presuming Beneficiary Predeceases Settlor . .. 10 AR TICLE XVI Payment of Funeral Expenses and Expenses of Last Illness of Income Beneficiary ............................................ 10 AR TICLE XVII State Law to Govern 10 AR TICLE XVIII Spendthrift Provision Testimonium Clause ......................................... . 10 11 ''''-'--''-''~~"--'''''"-''''_'~'''''_+V'-'''''''''''~~''''''~''''''-''''~'''_;'~~__'_",,,~,,,, TRUST AGREEMENT Introductorv Clause. This Agreement made this _ day of June, 1995, between Eleanor H. Croyle, hereinafter referred to as the Settlor and Frank C. Croyle and Helen C. Klein, hereinafter referred to singularly as an individual trustee and hereinafter collectively referred to as the Trustee. AR TICLE I Description of Propertv Transferred. The Settlor has paid over, assigned, granted, conveyed, transferred and delivered, and by this Agreement does hereby pay over, assign, grant, convey, transfer and deliver unto the Trustee the property described in Schedule A, annexed hereto and made a part hereof, and has caused or will cause the Trustee to be designated as beneficiary of those life insurance policies described in Schedule B, annexed hereto and made a part hereof. These insurance policies, and any other insurance policies that may be delivered to the Trustee hereunder or under which the Trustee may be designated as beneficiary, the proceeds of all such policies being payable to the Trustee, and any other property that may be received or which has been received by the Trustee hereunder, as invested and reinvested (hereinafter referred to as the "Trust Estate'), shall be held, administered and distributed by the Trustee as hereinafter set forth. AR TICLE II Rights of Settlor and Trustee in Insurance Policies. During the Settlor's lifetime, the Settlor shall have all rights under any life insurance policies payable to the Trustee, including the right to change the beneficiary, to receive any dividends or other earnings of such policies without accountability therefor to the Trustee or any beneficiary hereunder, and may assign any policies to any lender, including the Trustee, as security for any loan to the Settlor or any other person; and the Trustee shall have no responsibility with respect to any policies, for the payment of premiums or otherwise, except to hold any policies received by the Trustee in safekeeping and to deliver them upon the Settlor's written request and upon the payment to the Trustee of reasonable compensation for services. The rights of any assignee of any policy shall be superior to the rights of the Trustee. If any policy is surrendered or if the beneficiary of any policy is changed, this trust shall be revoked with respect to such policy. However, no revocation of the trust with respect to any policy, whether pursuant to the provisions of the preceding sentence or otherwise, shall be effective unless the surrender or change in beneficiary of the policy is accepted by the insurance company. Upon the death of the insured under any policy held by or known to, and payable to, the Trustee, or upon the occurrence of some event prior to the death of the Settlor that matures any such policy, the Trustee, in its discretion, either may collect the net proceeds Page 1 ~~r!1t;;;1~j;j,/2.~ "tj.r"l~r:' ) 4i,~~:!j(~' l .. _~'r t '. U .,_.,._..~ ....""~,~ o;,~!~"'"""",~,"'.F.p.~~., ~ 1'!<"'!iY""'",,~_.';"'~"'^""""""""'v and hold them as part of the principal of the Trust Estate, or may exercise any optional method of settlement available to it, and the Trustee shall deliver any policies on the Settlor's life held by it and payable to any other beneficiaries as those beneficiaries may direct. Payment to, and the receipt of, the Trustee shall be a full discharge of the liability of any insurance company, which need not take notice of this agreement or see to the application of any payment. The Trustee need not engage in litigation to enforce payment of any policy without indemnification satisfactory to it for any resulting expenses. AR TICLE III Provisions for Settlor During Lifetime. The Trustee shall hold, manage, invest and reinvest the Trust Estate (if any requires such management and investment) and shall collect the income, if any, therefrom and shall dispose of the net income and principal as follows: (1) During the lifetime of the Settlor, the Trustee shall pay to or apply for the benefit of the Settlor all the net income from this Trust. (2) During the lifetime of the Settlor, the Trustee may pay to or apply for the benefit of the Settlor such sums from the principal of this Trust as in its sole discretion shall be necessary or advisable from time to time for the medical care, education, support and maintenance in reasonable comfort of the Settlor, taking into consideration to the extent the Trustee deems advisable, any other income or resources of the Settlor known to the Trustee. ARTICLE IV Settlor's Rights to Amend. Change or Revoke the Trust Agreement. The Settlor may, by signed instruments delivered to the Trustee during the Settlor's life: (1) withdraw property from this Trust in any amount and at any time upon giving reasonable notice in writing to the Trustee; (2) add other property to the Trust; (3) change the beneficiaries, their respective shares and the plan of distribution; (4) amend this Trust Agreement in any other respect; (5) revoke this Trust in its entirety or any provision therein; provided, however, the duties or responsibilities of the Trustee shall not be enlarged without the Trustee's consent. AR TICLE V Discretionary Provisions for Trustee to Deal with Settlor's Estate and Make Payment of Debts and Taxes. After the Settlor's death, the Trustee, if in Trustee's discretion they deems it advisable, may pay all or any part of the Settlor's funeral expenses, legally enforceable claims against the Settlor or the Settlor's estate, reasonable expenses of administration of the Settlor's estate, any allowances by court order to those dependent upon the Settlor, any estate, inheritance, succession, death or similar taxes payable by reason of the Settlor's death, together with any interest thereon or other additions thereto, without reimbursement from the Settlor's personal representatives, from any beneficiary of insurance Page 2 thc Scttlor's lifc or from any other pcrson. All such payments, except of interest, shall upon, . 1 d bl . h S tl ' bc chargcd generally against the principal of the Trust Estate me u a e m tee tor s t tc for Federal estate tax purposes and any interest so paid shall be charged generally es a h f' h . against the income thereof; provided, however, any sue. payments a. estate, I~ e:-ltance, succession. death or similar taxes shall be charged agamst the pnnclpal constltutlOg thiS Trust and any interest so paid shall be charged against the income thereof. The Trustee may make such payments directly or may pay over the amounts thereof to the personal representatives of the Settlor's estate. Written statements by the personal representatives of such sums due and payable by the estate shall be sufficient evidence of their amount and propriety for the protection of the Trustee and the Trustee shall be under no duty to see to the application of any such payments. The Trustee shall pay over to the personal representatives of the Settlor's estate all obligations of the United States Government held hereunder which may be redeemed at par in payment of federal estate taxes. AR TICLE VI Trust Estate to Settlor's Issue. Upon the death of the Settlor, the Trust Estate (which shall include any property which may be added from the Settlor's general estate) shall be paid over and distributed free of trust to the Settlor's surviving children in equal shares, provided, however, the then living issue of a deceased child of the Settlor shall take per stirpes the share their parent would have taken had he or she survived the Settlor. It is the intent of Settlor to provide Trustee with authority to make disparate or inequal distributions from this Trust for the sole purpose of ensuring a more equal distribution of Settlor's estate. This authority shall be limited to the difference, if any, of lifetime gifts to Settlor's children and their respective families. AR TICLE VII Trustee Succession. Trustee's Fees and Other Matters. The provisions for naming the Trustee, Trustee succession, Trustee's fees and other matters are set forth below: (1) Individual Trustees Succession. If any individual Trustee should fail to qualify as Trustee hereunder, or for any reason should cease to act in such capacity, the remaining individual Trustee shall continue to serve without a successor or substitute. (2) Fee Schedule for Individual Trustee. For its services as Trustee, the individual Trustee shall receive reasonable compensation for the services rendered and reimbursement for reasonable expenses. (3) Limitations on Trustees. No person who at any time is acting as Trustee hereunder shall have any power or obligation to participate in any discretionary authority which the Settlor has given to the Trustee to pay principal or income to such person, or for his or her benefit or in relief of his or her legal obligations; provided, however, if an individual trustee (who is also a beneficiary) is the sole trustee or at any time is acting as Page 3 " ,....''''+,~,''"'..~,'... '"",-" ,"'" _,~_""."",~,r""'I'"'~';"""",,,, '0,'-' _~ ""'. ,. "."."" ,-.F .. .,,~ " ,~,'.' .""'" "","~",'~"""'~~,.,, ,.,...... ~,.'~ "..,.." """"~"',-~,"'~' ~'.,.........,.,-- ~.~ p.m .~_<...........""",.~ J. ..~ ,,~ ..."",..r,""",.""""",~ .,,,!.."y',,,,- ,~~""."..-,"",,,,,.~,,..,.._- the sole trustee, and such trustee has discretion to invade principal for himself or herself and such discretionary authority is limited by an ascertainable standard, then such trustee may invade principal (if limited by such standard) for himself or herself but not in relief of his or her legal obligations. AR TICLE VIII Definition of Trustee. Whenever the word "Trustee" or any modifying or substituted pronoun therefor is used in this Trust, such words and respective pronouns shall include both the singular and the plural, the masculine, feminine and neuter gender thereof, and shall apply equally to the Trustee named herein and to any successor or substitute Trustee acting hereunder, and such successor or substitute Trustee shall have all the rights, powers and duties, authority and responsibility conferred upon the Trustee originally named herein. AR TICLE IX Powers for Trustee. The Trustee is authorized in its fiduciary discretion (which shall be subject to the standard of reasonableness and good faith to all beneficiaries) with respect to any property, real or personal, at any time held under any provision of this Trust Agreement and without authorization by any court and in addition to any other rights, powers, authority and privileges granted by any other provision of this Trust Agreement or by statute or general rules of law: (1) To retain in the form received any property or undivided interests in property donated to, or otherwise acquired as a part of the Trust Estate, including residential property, regardless of any lack of diversification, risk or non-productivity, as long as it deems advisable, and to exchange any such security or property for other securities or properties and to retain such items received in exchange, although said property represents a large percentage of the total property of the Trust Estate or even the entirety thereof. (2) To invest and reinvest all or any part of the Trust Estate in any property and undivided interests in property, wherever located, including bonds, debentures, notes, secured or unsecured, stocks of corporations regardless of class, interests in limited partnerships, real estate or any interest in real estate whether or not productive at the time of investment, interests in trusts. investment trusts, whether of the open andlor closed fund types, and participation in common, collective or pooled trust funds of the Trustee, insurance contracts on the life of any beneficiary or annuity contracts for any beneficiary, without being limited by any statute or rule of law concerning investments by fiduciaries. (3) To sell or dispose of or grant options to purchase any property, real or personal, constituting a part of the Trust Estate, for cash or upon credit, to exchange any property of the Trust Estate for other property, at such times and upon such terms and conditions as it may deem best. and no person dealing with it shall be bound to see to the application of any monies paid. Page 4 .L ~ ~). "j~';~~, J, . . _ ~t ~J - =.~.. (4) To hold any securities or other property in its own name as Trustee, in its own name, in the name of a nominee (with or without disclosure of any fiduciary relationship) or in bearer form. (5) To keep, at any time and from time to time, all or any portion of the Trust Estate in cash and uninvested for such period or periods of time as it may deem advisable, without liability for any loss in income by reason thereoL (6) To sell or exercise stock subscription or conversion rights. (7) To refrain from voting or to vote shares of stock which are a part of the Trust Estate at shareholders' meetings in person or by special, limited, or general proxy and in general to exerci~e all the rights, powers and privileges of an owner in respect to any securities constituting a part of the Trust Estate. (8) To participate in any plan of reorganization or consolidation or merger involving any company or companies whose stock or other securities shall be part of the Trust Estate, and to deposit such stock or other securities under any plan of reorganization or with any protective committee and to delegate to such committee discretionary power with relation thereto, to pay a proportionate part of the expenses of such committee and any assessments levied under any such plan, to accept and retain new securities received by the Trustee pursuant to any such plan, to exercise all conversion, subscription, voting and other rights, of whatsoever nature pertaining to such property, and to pay any amount or amounts of money as it may deem advisable in connection therewith. (9) To borrow money and to encumber, mortgage or pledge any asset of the Trust Estate for a term within or extending beyond the term of the trust, in connection with the exercise of any power vested in the Trustee. (10) To enter for any purpose into a lease as lessor or lessee with or without option to purchase or renew for a term within or extending beyond the term of the trust. (11) To subdivide, develop, or dedicate real property to public use or to make or obtain the vacation of plats and adjust boundaries, to adjust differences in valuation on exchange or partition by giving or receiving consideration, and to dedicate easements to public use without consideration. (12) To make ordinary or extraordinary repairs or alterations in buildings or other structures, to demolish any improvements, to raze existing or erect new party walls or buildings. (13) To collect, receive, and receipt for rents, issues, profits, and income of the Trust Estate. Page 5 '1';,')"'-""-;/ , _1>.-.....<1 (14) To insure the assets of the Trust Estate against damage or loss and the Trustee against liability with respect to third persons. (15) In buying and selling assets, in lending and borrowing money, and in all other transactions, irrespective of the occupancy by the same person of dual positions, to deal with itself in its separate, or any fiduciary capacity. (16) To compromise, adjust, arbitrate, sue on or defend, abandon, or otherwise deal with and settle claims in favor of or against the Trust Estate as the Trustee shall deem best. (17) To employ and compensate agents, accountants, investment advisers, brokers, attorneys-in-fact, attorneys-at-law, tax specialists, realtors, and other assistants and advisors deemed by the Trustee needful for the proper administration of the Trust Estate, and to do so without liability for any neglect, omission, misconduct, or default of auy such agent or professional representative provided such person was selected and retained with reasonable care. (18) To determine what shall be fairly and equitably charged or credited to income and what to principal. (19) To hold and retain the principal of the Trust Estate undivided until actual division shall become necessary in order to make distributions; to hold, manage, invest, and account for the several shares or parts thereof by appropriate entries on the Trustee's books of account; and to allocate to each share or part of share its proportionate part of all receipts and expenses. (20) To make payment in cash or in kind, or partly in cash and partly in kind upon any division or distribution of the Trust Estate (including the satisfaction of any pecuniary distribution) without regard to the income tax basis of any specific property allocated to any beneficiary and to value and appraise any asset and to distribute such asset in kind at its appraised value; and when dividing fractional interests in property among several beneficiaries to allocate entire interests in some property to one beneficiary and entire interests in other property to another beneficiary or beneficiaries. (21) In general, to exercise all powers in the management of the Trust Estate which any individual could exercise in his or her own right, upon such terms and conditions as it may reasonably deem best, and to do all acts which it may deem reasonably necessary or proper to carry out the purposes of this Trust Agreement. (22) To purchase property, real or personal, from the Settlor's general estate upon such terms and conditions as to price and terms of payment as the Settlor's personal representatives and the Trustee shall agree, to hold the property so purchased as a part of the Trust Estate although it may not qualify as an authorized trust investment except for this provision, and to dispose of such property as and when the Trustee shall deem advisable. Page 6 ~iJ.';'=t~;~'~"ii r 'i! I <-"""'''''''':'ij' ~ C"-'jti':("'~::\"i{''r aj"1 ~ , ., ",-""-~,.,="-->.~,~....,,,, - The fact that the Settlor's personal representatives and the Trustee are the same shall in no way affect the validity of this provision. (23) To lend funds to the Settlor's general estate upon such terms and conditions as to interest rates, maturities, and security as the Settlor's personal representatives and the Trustee shall agree, the fact that they may be the same in no way affecting the validity of this provision. (24) To receive property bequeathed, devised or donated to the Trustee by the Settlor or any other person; to receive the proceeds of any insurance policy which names the Trmtee as beneficiary; to execute all necessary receipts and releases to Personal Representatives, donors, insurance companies and other parties adding property to the Trust EstEte. (25) To combine assets of two or more trusts if the provisions and terms of eaeh trus '. are substantially identical, and to administer them as a single trust, if the Trustee reasonably determines that the administration as a single trust is consistent with the Settlor's inteilt, and facilitates the trust's administration without defeating or impairing the interests of the beneficiaries. (26) To divide any trust into separate shares or separate trusts or to create separate trusts if the Trustee reasonably deems it appropriate and the division or creation is consistent with the Settlor's intent, and facilitates the trust's administration without defeating or impairing the interests of the beneficiaries. AR TICLE X Trustee's Discretion in Making Payments to a Person Under Age Twentv-one. IncJ2!I!l2ttent, or Incapacitated Person. In case the income or principal payment under any trust created hereunder or any share thereof shall become payable to a person under the age of Twenty-one (21), or to a person under legal disability, or to a person not adjudicated incompetent, but who, by reason of illness or mental or physical disability, is, in the opinion of the Trustee unable properly to administer such amounts, then such amounts shall be paid out by the Trustee to the legally appointed guardian of the beneficiary. AR TICLE XI Power of Trustee to Resign During Settlor's Lifetime. Any Trustee may resign this trusteeship during the Settlor's lifetime by giving the Settlor Thirty (30) days notice in writing delivered to the Settlor in person or mailed to the Settlor's last known address, the resignation to become effective as hereinafter provided. Upon receipt of such notice, the Settlor shall appoint a successor Trustee. Upon the failure of the Settlor to appoint a successor Trustee who accepts the trust within Thirty (30) days from the time notice was Page 7 ~ rl ".'-< ~''T h_ ~,,!!,"., delivered in person or mailed to the Settlor, the Trustee may resign to the court having jurisdiction over this trust, which court may, if it deems advisable, accept the resignation and appoint a successor Trustee which shall be an individual as successor to an individual trustee or a bank or trust company qualified to do business in the state of the Settlor's domicile as successor to a corporate trustee. Upon the appointment of and acceptance by the successor Trustee, the original Trustee shall pay over, deliver, assign, transfer or convey to such successor Trustee the Trust Estate and make a full and proper accounting to the Settlor, whereupon its resignation shall become effective. The substitute or successor Trustee upon acceptance of this trust and the Trust Estate shall succeed to and have all the rights, powers and duties, authority and responsibility conferred upon the Trustee originally named herein. ARTICLE XII Settlor During Lifetime to Designate Substitute or Successor Trustee. The Settlor during the Settlor's lifetime may name a substitute or successor Trustee by delivery to any Trustee herein a notice naming the successor or substitute Trustee and indicating an intent to replace the Trustee named. Upon receipt of such notice the Trustee named shall pay over, deliver, assign, transfer or convey to such substitute or successor Trustee (which accepts the appointment as trustee), the Trust Estate and make a full and proper accounting to the Settlor, whereupon the Trustee named shall be discharged and have no further responsibility under this Trust Agreement. Upon the failure of the Trustee to make such conveyance the Settlor may apply to the court having jurisdiction of this trust and such court may compel the conveyance by the Trustee. The substitute or successor Trustee upon acceptance of this trust and the Trust Estate shall succeed to and possess all the rights, powers and duties, authority and responsibility conferred upon the Trustee originally named herein. AR TICLE XIII Definition of Children. For purposes of this Trust, "children" means the lawful blood descendants in the first degree of the parent designated; and "issue" and "descendants" mean the lawful blood descendants in any degree of the ancestor designated; provided, however, that if a person has been adopted, that person shall be considered a child of such adopting parent and such adopted child and his or her issue shall be considered as issue of the adopting parent or parents and of anyone who is by blood or adoption an ancestor of the adopting parent or either of the adopting parents. The terms "child," "children," "issue," "descendant" and "descendants" or those terms preceded by the terms "living" or "then living" shall include the lawful blood descendant in the first degree of the parent designated even though such descendant is born after the death of such parent. The term "per stirpes" as used herein has the identical meaning as the term "taking by representation" as defined in the Pennsylvania Probate Code. Page 8 AR TICLE XIV Definition of Words Relating to the Internal Revenue Code. As used herein, the words "gross estate," "adjusted gross estate," "taxable estate," "unified credit," "state death tax credit: "maximum marital deduction," "marital deduction," "pass," and any other word or words which from the context in which it or they are used refer to the Internal Revenue Code shall have the same meaning as such words have for the purposes of applying the Internal Revenue Code to the Settlor's estate. For purposes of this Trust Agreement, the Settlor's "available generation-skipping transfer exemption" means the generation-skipping transfer tax exemption provided in section 2631 of the Internal Revenue Code of 1986, as amended, in effect at the time of the Settlor's death reduced by the aggregate of (1) the amount, if any, of the Settlor's exemption allocated to lifetime transfers of the Settlor by the Settlor or by operation of law, and (2) the amount, if any, the Settlor has specifically allocated to other property of the Settlor's gross estate for federal estate tax purposes. For purposes of this Trust Agreement if at the time of the Settlor's death the Settlor has made gifts with an inclusion ratio of greater than zero for which the gift tax return due date has not expired (including extensions) and the Settlor has not yet filed a return, it shall be deemed that the Settlor's generation-skipping transfer exemption has been allocated to these transfers to the extent necessary (and possible) to exempt the transfer(s) from generation- skipping transfer tax. Reference to Sections of the Internal Revenue Code and to the Internal Revenue Code shall refer to the Internal Revenue Code amended to the date of the Settlor's death. ARTICLE XV Simultaneous Death Provision Presuming Beneficiarv Predeceases Settlor. If any beneficiary and the Settlor should die under such circumstances as would make it doubtful whether the beneficiary or the Settlor died first, then it shall be conclusively presumed for the purposes of this Trust that the beneficiary predeceased the Settlor. ARTICLE XVI Pavment of Funeral Expenses and Exoenses of Last Illness of Income Beneficiarv. On the death of any person entitled to income or support from any Trust hereunder, the Trustee is authorized to pay the funeral expenses and the expenses of the last illness of such person from the principal of the Trust from which such person was entitled to income or support. AR TICLE XVII State Law to Govern. This Trust Agreement and the trusts created hereby shall be construed, regulated and governed by and in accordance with the laws of the Commonwealth of Pennsylvania. Page 9 ,_..-._,...,~"""-""""'~".~ ...~"~.---~._,."-.,, ,,,_~:J;,;,,,,...,,k~,,,~.,..,,.,,;,:\';;;.;,",,,,,.. -'i~"_;j,"'-~"'~''''''''''''''--~--'.~-'-'' ARTICLE XVIII Spendthrift Provision. Except as otherwise provided herein, all payments of principal and income payable, or to become payable, to the beneficiary of any trust created hereunder shall not be subject to anticipation, assignment, pledge, sale or transfer in any manner, nor shall any beneficiary have the power to anticipate or encumber such interest, nor shall such interest, while in the possession of the fiduciary hereunder, be liable for, or subject to, the debts, contracts, obligations, liabilities or torts of any beneficiary. Testimonium Clause. IN WITNESS WHEREOF, the Settlor and the Trustees have executed this Trust Agreement. WITNESSES: ~~. I :/.-:a:;'( . l /' . ~) , ;y:.~<";>/_' ~~--4L" L-'/ ,,// tL.v.71-P.~' hi e~"~7,L ELEANOR H. CROYLE, SETTLOR CUMr\\~ .~ ;C' 4 ;;It ~./t~'#-(l ~~ . 7'C. CROYLE, CO-TRU~ ~ /~~ HELEN C. KLEIN, CO-TRUSTEE Page 10 COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF CENTRE I, a Notary Public, within and for the Commonwealth and County aforesaid, do hereby certify that the foregoing instrument of writing was this day produced to me in the above Commonwealth and County by Eleanor H. Croyle, Settlor, party hereto and was executed and acknowledged by the Settlor to be the Settlor's free act and voluntary deed. WITNESS my signature this ~ day of June, 1995. I-~ c-l\;o '-, ~ ? eft Notary Public U _})""'""1<' ""?'iheff; Name of Notary Public Notarial Seal Dianne Pigrlc:Ui, Notary Public State College 80ro, Centre County My CcmmiSSion Expires Jan. 26. 1998 r, Pennsylvarua Asso<:.iaO>n 01 _ Page 11 ~ m!'l COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF CENTRE I, a Notary Public, within and for the Commonwealth and County aforesaid, do hereby certify that the foregoing instrument of writing was this day produced to me in the above Commonwealth and County by Frank C. Croyle, Individual Trustees, party hereto and was executed and acknowledged by them to be their free act and voluntary deed. WITNESS my signature this 1.2..- day of June, 1995. '~I\O-~'-'- i2j;J it; Notary Public {./ ):,;" n" e.'7;~I)'e lli Name of Notary Public Notarial Seal Dianne Pigl18tti, Nctary Public State CotJege Boro, Centre County My Commission Expires Jan, 26,1998 Member, Pennsylvania Association 01 Notaries Page 12 .. "'to,~.']T}""'"'''\','''-~-cc"~~,;,~'l')CT?:",,,,~'~''ffil'~~;"'''''''",-,:,:-"Cr.;::;~4!':~~"..._'"~,,'F""'<'>"J:"'7,,"-,,:,,~~''f'~ !~;1"~i","S""Tl"r.i~k~l"",,.;,,,;~cil;);,""<'V~,,,,,_.,,~~~_=~~C""''"':''':''''''''''\'''~'''''''~'~;'_"'i'':;::"l':''''''.'_'' ST ATE CONNECTICUT f~/AtFIEd> ss: COUNTY OF I, a Notary Public, within and for the State and County aforesaid, do hereby certify that the foregoing instrument of writing was this day produced to me in the above State and County by Helen C. Klein, Individual Trustee, party hereto and was executed and acknowledged by them to be their free act and voluntary deed. 31"J WITNESS my signature this L day of June, 1995. ry Public ~It~t R. Gtmp Name of Notary Public JANET R. CAMP NOTARY PUBLIC MY COMMISSION EXPIRES MAY 31, 1996' Page 13 "''''",J"'i~_~~ ~,", ., .-~ ~ """."'-P.-.-- SCHEDULE "A" List of Asse~ '" / /, ;'11 _ / ~-n-,,<-z- ;Y, ~__.k ELEANOR H. CROYLE, SETTLOR c ~ ~ ~ ~--- HELEN C. KLEIN, CO-TRUSTEE Page 14 SCHEDULE "B" List of Life Insurance Policies NONE AS OF DATE OF EXECUTION OF TRUST DOCUMENT l~a-r,~ ~ e~ ELEANOR H. CROYLE. ETTLOR .~ ;:e ~~ ~ _'-~lc>~/ - (./ . ri( c:::::::FRA~K C. CROYLE. CO-TR EE h~C>-;C1 HELEN C. KLEIN. CO-TRUSTEE _. Page 15 "V.4<5 <X. \3.S', .. COMMONWEALTH Of f'fNNS'flVANIA. DEPARTMENT Of REVENUE 8UREAU OF EXAMINATION PO l\QY. !l317 HARRISBURG, PA 17105 SAFE DEPOSIT BOX INVENTORY f..IIUS,i ae COMPlE"lED BY REPRESENTATIVE Of FINANCIAL INSTITUTION WHERE SAfE DEPOSIT BOX IS LOCATED AND RETURNED TO ABOVE ADDRESS W COUNTY CODE 2 FILE NUMBER 3 SOCIAL SECURITY OR DEATH CERTIFICATE NUMBiR h 0 '17- 3 Ii- -Go S- if> ~ DECEDENT'S NAME (Las!, first, Middle) 5 DATE Of DEATH I ero [} .." .... H O-/7-0A ~ ADDRESS OF DECEDENT \STll.Hlj 90 '5','//)", C.... '" r \ 7 NAME AND ADDRESS OF PERSON REQUESTING THE OPENING OF THE SAFE DEPOSIT BOX (NAME) Fro.. ~ k. C. C rOi Ie (STREET ADDRESS) (CITY) 90'S,' J v ~.-- C,.-.O "'" '" 1J r He ".1.....' "'- "... I}JNAME, ADDRESS AND RELATIONSHIP (IF ANY} TO DECEDENT, Of Pf.RSON{S) PRESENT AT THE BOX 0 c. lNAMEJ (RElATIONSHIPl ..... (ZIP CODEl /7c~-o (II' CODE) 17o~-0 Foro ,^l< (STREET ADDRESS) b. lNAMf) 'STREET ADDRESS) <. {NAMf} !STRUl AOORESS) c. (',..." / J -(' ) IClTYI s......V\ ISlATE) {ltP COOE) {RELATlONSHIPl (CITY) \STAHl (ZfP CODE) (RELATIONSHIP) (CITY) [STATEI fZIP CODE) ~ NAME AND ADDRESS OF FINANCIAL INSTITUnON WHERE THE SAFE DEPOSIT BOX IS LOCATED. INAMfl 'Pli. c.. B .......k (STREET ADDRESS) JJ- ~ '5',--:' So>^- ~ NAME OF PERSON MAKING lAST ENTRY t r<>- ~ k C.,.. 0 I€... 1"21-0ATE OF CONTRACII0 RENT BOX 13 NUMBER OF BOX ~ ,,/:;-/9(, 60.3 =--:c . _;.?J NAME AND ADDRESS-OF PERSON(S) HAVING ACCESS TO BOX c, (NAME) ~ ISlATE} I Jl1 -e K__... C LA 11 DATE A~D TIME OF LAST ENTRY 0-..1 () 0 TITLE UNDER WHICH BOX IS REGISTERED. <<..I-e"',^-or H_ C.,-..o / (ZIP CODE) 17os-l (CIlYl F: .-- 1-..v T.,..T 07 0- f. Joe<< ..."..... b. [NAMEI I:::: .,..... >'- k C rO?le / e _'~ NAME AND TiTlE Of EMPLOYE TAKING THE INVENTORY C rOi IfF!. lAOORESS) S 'L Yh..~ [ADDRESS) S CL ..............-E-. f'.--"",-,,- W~ ;).L-er-t. 3 WAS AWlll IN THE BOX? DYES 5'Q NO "B.....o.v-e-t- Servo m r. 'f Y'I, c. dole of wilL b. nom" ond add.e" of personal reprnentatlve, If non1ed In lhe will {NAM(\ (SfIHE! ADDRESS) ((ITYl (SlArE) (liP CODE) t. nom. and add.." of oHorn.y, If ony (NAME) {STREeT ADDIHSSI ((In-l lSTAH) (ZIP CODE) Page SAFE DEPOSIT BOX INVENTORY INSTRUCTIONS of (1) Cash: Reporl 10101 only. (2) Stocks: list in detail every common or preferred certificate, warran1 or other righh found in box. Stocks ore 10 be designated by nome of company, certificate number, date of CfUliFicale, nome in which slack is registered, and number of shores and closs of stock. (3) Obligations of U. S. Government: Number of ilems, dole of iUUB, face value, names in which registered. (4) Bonds: Designole by name, amount, serial number, or other designafion. (5) Bank and Savings and Loan Passbooks: 51ale nome of depa,ilor, number of book, 10'1 dale appearing in book, name of bank and bronch, and balance. (6) Jewelry, Coins, Stomps, Manuscripts, etc: List and describe os fully os possible. (7) Deeds, Mort9oges, Current Insurance Policies or other evidences of indebtedness: List and describe os fully 0$ possible. (8) All ather contenls. ITEM NO. ITEM DESCRIPTION Ai ",+l:n.... l I certify under penalty of per/ury that the above (ecord is correct and compl.t. to the belt of my knowledge and belief, r7 L~ ..~ LO~ 0,-* II-;;I./-D:I.. Signalunr E 'I" ""'-"- W-c. ~ k €- .-- -l:-. A- 5 S t- Prlnl Name and/Tltle Oat. V, fJ..es , NOTEl Use $eparato $heeh If necessary. ~ " 0;-0 OJ <5 E ~ OJ'" ~ ~ ~J! (f) ~~ c: 0 '" " 0" U'" U <( to '" o ;; .. " '" .. ~ o o c:J 0> . .. .. .. - = .. - ~ .. .. - .. .. .. .. - - - .. i - .. - .. - .. - ,:0 ;;; - .. .. 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(/)(/) zz <t<( 0:0: f-f- 00 UJW~ NN :~ a:a:_ ~~~ ~5-a <(<(~ - ." :5 ~ "0 ~ t: :~ ~ ~ ~ c::t)I-I-'(n .f2 <( -E ~ &. g~~~g ~~~~(; ~'Oooo j-.:;=~~1- ~O'" "0- l::~\?s "00 " .g '5 '" Q) a . ~ E . :> I & " ~ .@' :j' ~ o u "" ~ 'j, ~ ~ . ~ u ~ \Q '" '" Q) <:> Q) em ,,-a f! ~ . ~ M . " " o m N " W " '" " Q) ~~ f"Q - ';;; 00'" Q. - - ~@~ Premium Plan Accoun~ Jtatement / -e For 24-hoLlT customer service: Co'I: '.aaa-PNC-BANK For the period 0511012002 to 0611012002 ELEANOR H CROYLE LV TRT 0795 Primary account number: 50.0063~3249 Page 2 of 2 Account num ber: 5()~0063-3249 - continued Transaction Summary 9 Bank card/POS Account Information Teller transactions assistance calls transactions 0 0 0 PNC Bank MAC Other MAC ATM Other A 1M ATM transactions transactions transactions 0 0 0 Number of days Average collected Interest Earned in interest period balance for APYE this period 32 15,853.32 5.05 Checks paid! withdrawals Total ATM transactions o Annua I Percentage Yield Earned (APYEl As of 06/10, a total 'Of $20.92 in interest was earned this year. Interest Summary 0.36Y. Activity Detail Deposits and Other Additions Date Amount Description 05,'-13 15,699.14 Direcl Deposit ~ 1\Ioneylink Chades Schwab & 558622430846493 OS/14 9,970.00 Direct Deposit - Moneyhnk Chades Schwab & 558622430846493 There were 3 Deposits and Other Additions totaling $25.674.19. ' OG.-/10 / 5,05 Interest Paymenl Checks Check Date Reference number Amount paid number 1154 22.87 OS/21 0272~25-l9 1 ]63 * 2,528.88 05/10 025745193 1]64 9,500.00 OS/28 022121515 1 ]65 75.00 05/15 027835385 1]66 540.00 OS/28 02212151.3 ... Gap in check sequence Daily Balance Detail Date Balance Date Balance 05/10 1,554.12 05/]5 27,148.26 05/13 17,253,26 05/17 27,143.26 fJ5/14 27.223,26 OS/21 27,120.39 Check number Amount 9,500.00 5,QJt "41.00 (i2~_65) Date paid OS/28 . 05/11._ OS/28 06/03 Reference number lJ67 1168 i)~0t'~e,.. 116ff lJ 70 022121514 ...~~.Ql~91!?533 0220651$8 024339903 TheTe were 9 checks listed totaling $22.225AO. Date OS/28 06/03 06/]0 Balance 7,539.39 7.2J!!.74 7,53L79 cO' ?!t()7:!79?19& MADB THIS 7th day of August, 1998, BBTWEEN FRANK C. CROYLB and BARBARA S. CROYLB, his wife (hereinafter, whether one or more, called "Mortgagor") AlIID BLEANOR H. CROYLB L:IVJ:NG TROST (hereinafter, whether one or more, called "Mortgagee") WHEREAS, Mortgagor has executed and delivered to Mortgagee a certain Mortgage Note (hereinafter called the "Note") of even date herewith, payable to the order of Mortgagee in the principal sum of One Hundred Twenty-Five Thousand Dollars ($125,000.00), lawful money of the United States of America, and has provided therein for payment of any additional monies loaned or advanced thereunder by Mortgagee, together with interest thereon at the rate provided in the Note, in the manner and at the times therein set forth, and containing certain other terms and conditions, all of which are specifically incorporated herein by reference; NOW, THEREFORE, Mortgagor, in consideration of said debt or principal sum and as security for the payment of the same and interest as aforesaid, together with all other sums payable hereunder or under the terms of the Note, does grant and convey unto Mortgagee, ALL THOSB CBRTAIN TWO (2) parcels of land situate in the Township of Silver Spring, County of Cumberland and State of Pennsylvania, more particularly bounded and described as follows: TRACT NO.1: BBGINNING at a point at the intersection of the northern line of Silver Crown Drive with the eastern line of Sample Bridge Road; THENCB along the eastern line of Sample Bridge Road, North 05 degrees 11 minutes West, a distance of 151.46 feet to a point; THENCB South 87 degrees 13 minutes East, a distance of 149.76 feet to the dividing line between Lots Nos. 26 and 27 on the hereinafter mentioned Plan of Lots; THENCB along said dividing line South 02 degrees 47 minutes West, a distance of 150 feet to the northern side of Silver Crown Drive; THENCB along the northern side of Silver Crown Drive, North 87 degrees 13 minutes West, a distance of 128.76 feet to the eastern line of Sample Bridge Road, the point or place of BBGINNING. BBING LOT NO. 27 of the Plan of Bali Hai, Section 2, as recorded in the Cumberland County Recorder's Office in Plan Book 20, Page 64. - 2 - ONDER AND SUBJECT to easements and restrictions of record. HAVING THEREON ERECTED a dwelling house known and numbered as 90 Silver Crown Drive. TRACT NO.2: BEGINNING at a point on the northern side of Silver Crown Drive at the dividing line between Lots Nos. 26 and 27 on the hereinafter mentioned Plan of Lots; THENCE along said dividing line North 02 degrees 47 minutes East, a distance of 150 feet to a point; THENCE South 87 degrees 13 minutes East, a distance of 100 feet to the dividing line between Lots Nos. 25 and 26 on the hereinafter mentioned Plan; THENCE along said dividing line South 02 degrees 47 minutes West, a distance of 150 feet to the northern side of Silver Crown Drive; THENCE along the northern side of Silver Crown Drive, North 87 degrees 13 minutes West, a distance of 100 feet to the dividing line between Lots Nos. 26 and 27 on the hereinafter mentioned Plan, the point and place of BEGINNING. BEING LOT NO. 26 on the Plan of Bali Hai, Section 2, as recorded in the Cumberland County Recorder's Office in Plan Book 20, Page 64. ONDER AND SUBJECT to easements and restrictions of record. - 3 - BEING the same premises which James F. Tuman and lm Soon Tuman, husband and wife by Deed dated December 5, 1990, and recorded in Cumberland County, in Deed Book "X", Volume 34, page 15, conveyed unto Frank C. Croyle and Barbara S. Croyle, husband and wife. TOGETHER with the buildings and improvements erected thereon, the appurtenances thereunto belonging and the reversions, remainders, rents, issues and profits thereof. TO HAVE AND TO HOLD the same unto Mortgagee, Eleanor H. Croyle Living Trust, and its successors and assigns, forever. PROVIDED, HOWEVER, that if Mortgagor shall pay to Mortgagee the aforesaid debt or principal sum, including additional loans or advances and all other sums payable by Mortgagor to Mortgagee hereunder and under the terms of the Note, together with interest thereon, and shall keep and perform each of the other covenants, conditions and agreements hereinafter set forth, then this Mortgage and the estate hereby granted and conveyed shall become void. THIS MORTGAGE is executed and delivered subject to the following covenants, conditions and agreements: (1) The Note secured hereby shall evidence and this Mortgage shall cover and be security for any future loans or advances that may be made by Mortgagee to Mortgagor at any time or times hereafter and intended by Mortgagor and Mortgagee to be - 4 - so evidenced and secured, and such loans and advances shall be added to the principal debt. (2) From time to time until said debt and interest are fully paid, Mortgagor shall: (a) pay and discharge, when and as the same shall become due and payable, all taxes, assessments, sewer and water rents, and all other charges and claims assessed or levied from time to time by any lawful authority upon any part of the mortgaged premises and which shall or might have priority in lien or payment to the debt secured hereby, (b) pay all ground rents reserved from the mortgaged premises and pay and discharge all mechanics' liens which may be filed against said premises and- which shall or might have priority in lien or payment to the debt secured hereby, (c) pay and discharge any documentary stamp or other tax, including interest and penalties thereon, if any, now or hereafter becoming payable on the Note evidencing the debt secured hereby, (d) provide, renew and keep alive by paying the necessary premiums and charges thereon such policies of hazard and liability insurance as Mortgagee may from time to time require upon the buildings and improvements now or hereafter erected upon the mortgaged premises, with loss payable clauses in favor of Mortgagor and Mortgagee as their respective interests may appear, and (e) promptly submit to Mortgagee evidence of the due and punctual payment of all the foregoing charges. (3) Mortgagor shall maintain all buildings and improvements subject to this Mortgage in good and substantial repair, as determined by Mortgagee. Mortgagee shall have the - 5 - right to enter upon the mortgaged premises at any reasonable hour for the purpose of inspecting the order, condition and repair of the buildings and improvements erected thereon. (4) In the event Mortgagor neglects or refuses to pay the charges mentioned at (2) above, or fails to maintain the buildings and improvements as aforesaid, Mortgagee may do so, add the cost thereof to the principal debt secured hereby, and collect the same as a part of said principal debt. (5) Mortgagor covenants and agrees not to create, nor permit to accrue, upon all or any part of the mortgaged premises, any debt, lien or charge which would be prior to, or on a parity with, the lien of this Mortgage. (6) In case default be made for the space of thirty (30) days in the payment of any installment of principal or interest pursuant to the terms of the Note, or in the performance by Mortgagor of any of the other obligations of the Note or this Mortgage, the entire unpaid balance of said principal sum, additional loans or advances and all other sums paid by Mortgagee pursuant to the terms of the Note or this Mortgage, together with unpaid interest thereon, shall at the option of Mortgagee and without notice become immediately due and payable, and foreclosure proceedings may be brought forthwith on this Mortgage and prosecuted to judgment, execution and sale for the collection of the same, together with costs of suit and an attorney's commission for collection of five percent (5%) of the total - 6 - indebtedness or $200, whichever is the larger amount. Mortgagor hereby forever waives and releases all errors in said proceedings, waives stay of execution, the right of inquisition and extension of time of payment, agrees to condemnation of any party levied upon by virtue of any such execution, and waives all exemptions from levy and sale of any property that now is or hereafter may be exempted by law. The covenants, conditions and agreements contained in this Mortgage shall bind, and the benefits shall inure to, the respective parties hereto and their respective heirs, executors, administrators, successors and assigns, and if this Mortgage is executed by more than one party, the undertakings and liability of each shall be joint and several. WITNESS the due execution hereof the day and year first above written. ;i.;~"/'/ ~ rank C. Croyle ~ ~ Barbara S. Croy - 7 - Commonwealth of Pennsylvania ss: County of Dauphin On this, the 7th day of August, 1998, before me, Rosemary E. Martin, the undersigned officer, personally appeared Frank C. Croyle and Barbara S. Croyle, his wife, satisfactorily proven to me to be the persons whose names are subscribed to the within Mortgage, and acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. My commission expires: ( k(J ;J. o(OtlJ Notarial Seal Rosemary E. Martin. Notary Public Harrisburg, Dauphin County My Commission Expires May' 3. 2000 - 8 - - PNC BAN K PNC BANK, NATIONAL ASSOCIATION RETIREMENT SERVICES P. O. BOX 3499 PITTSBURGH,PA 15230 11001140 Tel 1-888-PNC-IRAS Bank Fin 22-1146430 ELEANOR H CROYLE 90 SILVER CROWN DR MECHANICSBURG PA 17050 Statement Period 01-01-02 Thru 06-30-02 Date 07-15-02 Page 1 Plan Type: TRADITIONAL IRA Retirement ID # 7700001574 Date of Birth: 07-29-12 Social Security #XXX-XX-6518 Principal Balance As Of 01-01-02 Contributions For This Statement Current Year Prior Year Rollover Interest Credited This Statement Disbursements Principal Balance As Of 06-30-02 Interest Accrued Not Yet Credited Fair Market Value As Of 06-30-02 Period 0.00 0.00 0.00 Period 10,116.80 0.00 229.50---- 0.00 '--"--"----'-"'~ [10,346."u , "'---~&6"'_/ 10,360.16 SUMMARY OF INVESTMENTS Account Maturity Interest Current Interest Total Number Rate Date Credited Value Accrued Value 75500023299 4.890 06-21-12 0.00 10,346.30 13.86 10,360.16 75900008708 4.410 10-17-05 229.50 0.00 0.00 o .00 ---------- ------------. -------.--- ------------- Summary Totals 229.50 10,346.30 13.86 10,360.16 PNC UNDERSTANDS THE IMPORTANCE OF PROTECTING YOUR PRIVACY AND WILL REMOVE OR ONLY PARTIALLY DISPLAY CERTAIN PERSONAL INFORMATION (EXCEPT WHERE REQUIRED) ON IRA CORRESPONDENCE. QUESTIONS ABOUT YOUR IRA? CALL US TOLL-FREE @ 1-888-PNC-IRAS. OMB No.154S-D7-41 lAACO:JOIlI02 ~f~ c ~ -/ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 MARK R PARTHEMER ESQ MCNEES ETAL PO BOX 1166 HSG PA 17108 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL pEV-756 E% AFP (01-02) CLOSING LETTER DATE 11-24-2003 ESTATE OF CROYLE ELEANOR H DATE OF DEATH 05-17-2002 FILE NUMBER 21 02-0748 COUNTY CUMBERLAND ACN 202 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion ofi this fora with your tax payment. CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR FILES ~ ---------------- ------------------------------------------------------------------------------------------- REV-736 EX AFP [01-02) ** NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ** ESTATE OF CROYLE ELEANOR H FILE N0.21 02-0748 ACN 202 DATE 11-24-2003 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed 56,023.93 (Excluding Discount and/or Interest) 3. Inheritance Tax Assessed by Other States .00 or Territories of the United States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return 7. Additional Pennsylvania Estate Tax Due TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID ^IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 (IF TOTAL DUE IS LESS THAN 51, NO PAYMENT IS REQUIRED IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) .00 56,023.93 .00 .00 00 F'UNF'[ISE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. C72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment tc the Register of Wills printed on the reverse side. -- Make check or money order payable tc: REGISTER OF WILLS, AGENT. REFUND (CR): A refund of a tax credit may be requested by completing an "Application far Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications era available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services far taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest net satisfied with the assessment of tax as shown on this notice may ablect within sixty C60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at audit of the personal representative, OR --appeal tc the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered an this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. See page 5 of the bcoklet "Instructions far Inheritance Tax Return for a Resident OecedenY• (REV-1501) for an explanation of administratively correctable errors. PENALTY: The 15% tax amnesty non-participation penalty is computed an the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the sane time period as you would appeal the tax and interest that has been assessed as indicated an this notice. INTEREST: Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing letter becomes delinquent at the expiration of one (1) month from the date the final notice of the increase in Federal Estate Tax is received. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 2D% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is wade after the interest computation date shown on the Notice, additional interest oust be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 MARK R PARTHEMER ESQ MCNEES ETAL PO BOX 1166 HBG PA 17108 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT REV-1607 E% ~FP (01-037 DATE 05-05-2003 ESTATE OF CROYLE ELEANOR H DATE OF DEATH D5-17-2002 FILE NUMBER 21 02-0748 COUNTY CUMBERLAND ACN 101 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS -~ ---------------------------------------------------------------------------------------------------------------- REV-1607 EX AFP (01-03) *** INHERITANCE TAX STATEMENT OF ACCOUNT *** ESTATE OF CROYLE ELEANOR H FILE N0. 21 02-0748 ACN 101 DATE 05-05-2003 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 04-08-2003 PRINCIPAL TAX DUE: PAYMENTS CTAX CREDITS): 58,392.35 PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID C-) AMOUNT PAID 08-16-2002 CD001542 2,368.42 45,000.00 02-14-2003 CD002191 .00 11,023.93 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. ^ IF PAID AFTER THIS DATE, SEE REVERSE I TOTAL DUE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) 58,392.35 .00 .00 .00 ,. 3 ~~r' p nJ ,, ~ , CT' e~~, - 4 ~O ,.._ .P -J PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may 6e requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service far forms ordering: 1-800-36Z-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). REPLY T0: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent C5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1l day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate o six (6%7 percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates far 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .OOD247 1999 7% .000192 1983 16% .000438 1988-1991 11'!. .000301 2000 8% .000219 1984 11% .000301 1992 4% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect art interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. ~ ~~- ~~ _ ~ COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION NOTICE OF DETERMINATION AND DEPT. 280601 HARRISBURG, PA 17128-0601 ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN REV-483 E% AFP CO1-03) DATE 04-07-2003 ESTATE OF CROYLE ELEANOR H DATE OF DEATH 05-17-2002 FILE NUMBER 21 02-0748 COUNTY CUMBERLAND MARK R PARTHEMER ESQ ACN 201 MCNEES ETAL Amount Remitted PO BOX 1166 HBG PA 17108 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR FILES '~ ------------------ ------------------------------------------------------------------------------------------- REV-483 EX AFP CO1-03) ** NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ** ESTATE OF CROYLE ELEANOR H FILE N0.21 02-0748 ACN 201 DATE 04-07-2003 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed CExcluding Discount and/or Interest) 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due TAX CREDITS: .oo 58,392.35 .00 58,392.35 .00 PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID (-) AMOUNT PAID CIF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 Cb) of the Inheritance and Estate Tax Act, Act 23 of 2000. C72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" CREV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the assessment of taz as shown on this notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone C717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" CREV-1501) for an explanation of administratively correctable errors. PENALTY: The 15Y. tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) months from the date of death. For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of eighteen (18) months from the date of death. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Y_ar Rate Factor Y=ar Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. ~' l ~'" ~3 ~ ~ COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 171zs-oboe NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX ~FP (31-03) DATE 04-07-2003 ESTATE OF CROYLE ELEANOR H DATE OF DEATH 05-17-2002 FILE NUMBER 21 02-0748 COUNTY CUMBERLAND MARK R PARTHEMER ESQ ACN 101 MCNEES ETAL Amount Remitted PO BOX 1166 •- HBG PA 17108 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF CROYLE ELEANOR H FILE N0. 21 02-0748 ACN 101 DATE 04-07-2003 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this form with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 14,453.00 tax payment. 6. Jointly Owned Property (Schedule F) (b) .00 7. Transfers (Schedule G) (7) 1 , 351 , 213 .29 8. Total Assets (g) 1,365,666.29 APPROVED DEDUCTIONS AND EXEMPTIONS: 6,265.62 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 31.942.97 11. Total Deductions (11) 38.2D8.59 12. Net Value of Tax Return (12) 1,327,457.70 13. Charitable/Governmental Bequests; Non-elected 9113 Trus ts (Schedule J) (13) 29,850.00 14. Net Value of Estate Subject to Tax (14) 1,297,607.70 NOTE: If an assessment was issued previously, lines 14, 15 andior 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) •00 X 0 0 = .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 1,297,607.70 X 045. 58,392.35 17. Amount of Line 14 at Sibling rate (17) •00 X 12 .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 X 15 - .00 19. Principal Tax Due (lq)= 58,392.35 TAY f_QFTITTC• DATE NUMBER + INTEREST/PEN PAID (-) AMOUNT PAID OS-19-2002 CD001542 .00 45,000.00 02-18-2003 CD002191 .00 11,023.93 INTEREST IS CHARGED THROUGH 04-22-2003 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT 56,023.93 BALANCE OF TAX DUE 2,368.42 INTEREST AND PEN. 22.27 TOTAL DUE 2,390.69 ( IF TOTAL DUE IS LESS TNAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class 8 (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B [collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT REFUND CCR): A refund of a tax credit, which was net requested on the Tax Return, may be requested by completing an ^Application far Refund of Pennsylvania Inheritance and Estate Tax^ (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forns ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 CTT only). OBJECTIONS: Any party in interest not satisfied with the appraisament, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Ccurt. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, Oept. 280601, Harrisburg, PA 17128-0601 Phone C717) 787-6505. See page 5 of the booklet ^Instructions for Inheritance Tax Return for a Resident Dacedent^ (REV-15017 for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%l discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine C9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%l percent per annum calculated at a daily rate of .OOD164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becanes delinquent will reflect an interest calculation to fifteen C15) days beyond the date of the assessment. If payment is made after the interest computation data shown on the Notice, additional interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 001542 CROYLE FRANK C 90 SILVER CROWN DRIVE MECHANICSBURG, PA 17050-1635 fold ESTATE INFORMATION: ssrv: o47-3s-s5ia FILE NUMBER: 2102-0748 DECEDENT NAME: CROYLE ELEANOR H DATE OF PAYMENT: 08/19/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 05/ 1 7/2002 REMARKS: FRANK C CROYLE (LIVING TRUST) 101 CHECK# 541 SEAL ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ 545,000.00 TOTAL AMOUNT PAID: INITIALS: CW RECEIVED BY: MARY C. LEWIS REV-1162 EX(11-96) 545,000.00 REGISTER OF WILLS REGISTER OF WILLS ~~- M~Nees Wallace & Nurick LLC attorneys at law LINDA M. ESHELMAN ESTATE PARALEGAL DIRECT DIAL: (717) 237-5210 E-MAIL ADDRESS: LESHELMAN ¢~MWN.COM February 18, 2003 VIA CERTIFIED MAIL Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 RE: ESTATE OF ELEANOR H. CROYLE PA Department of Revenue No.: 21-2002-748 Our file: 21312-0001 Ladies and Gentlemen: Enclosed for filing in the above-referenced estate are the following documents: • Pennsylvania Inheritance Tax Return (2 originals). The return shows a tax due of $11,023.93 and a check is attached in payment thereof. • Copy -United States Estate Tax Return (Form 706) Also, enclosed is a check for the $15.00 fee to file the inheritance tax return. Please date-stamp the enclosed copies, and return to our office in the envelope provided. Thank you. LME/Ime Enclosures c: Frank C. Croyle Helen C. Klein (w/enclosure) --~ ,, Yours truly, n Linda M. Eshelman _~ Estate Paralegal 1OO PINE STREET • PO Box 1166 HARRISBURG, PA 17108-1166 • TEL: 717.232.8000 FAX: 717.237.5300 WWW.MWN.COM - - - -- COLUMBUS, OH HAZLETON, PA • STATE COLLEGE, PA • WASHINGTON, DC COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N0. CD 002191 PARTHEMER MARK R ESQUIRE 100 PINE STREET P O BOX 1 166 HARRISBURG, PA 17108 fold ESTATE INFORMATION: SSN: 047-38-658 FILE NUMBER: 2102-0748 DECEDENT NAME: CROYLE ELEANOR H DATE OF PAYMENT: 02/ 1 9/2003 POSTMARK DATE: 02/18/2003 couNTY: CUMBERLAND DATE OF DEATH: 05/ 1 7/2002 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ S 1 1,023.93 TOTAL AMOUNT PAID: REMARKS: FRANK C CROYLE C/O MARK R PARTHEMER ESQUIRE CHECK#1187 SEAL INITIALS: VZ RECEIVED BY: DONNA M. OTTO REV-1162 EX111-96) S 1 1,023.93 DEPUTY REGISTER OF WILLS REGISTER OF WILLS