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Home My WebLink About02-0959 Estate of also known as ROWE Social Security No. PETITION FOR PROBATE & GRANT OF LETTERS No. 21-02- ~9 To: Register of Wills for the County of Cumberland Commonwealth of Pennsylvania E. VIONA ROWE ELSIE VIONA , deceased. The Petition of the undersigned respectfully represents that: Your Petitioners, who is 18 years of age or older and the Executrix named in the Last Will of the above decedent dated September 20 , 2000, and codicils dated none . The Executor named none died . Renunciations for none attached hereto. Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 770 South Hanover Street. Carlisle Borouah Decedent, then ~ years of age, died at Carlisle Auaust 28 . 2002, at Chapel Pointe Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the Will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decedent at death owned property with estimated values as follows: (If domiciled in PAl All personal property (If not domiciled in PAl Personal property in PA (If not domiciled in PAl Personal property in County Value of real estate in Pennsylvania, situated as follows: $14.000.00 $ $ $ WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented herewith and the grant of letters testamentary thereon. Signature(s) and Residence(s) of Petitioner(s): ~~Yr Virainia ~ lor 8 Alliance Drive. ADt. 202 Carlisle. PA 17013 717-249-4090 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND The Petitioner(s) above named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that as personal representative of the above decedent, petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed ~~ ,~.J ~ before me this 020'00 day of a October . 2002. Virainia Tavlor 11-h'IJ /72 r::Y~J ~ /<.,~(~ ~ .I<2.eJ ~ Register 1?-q6- // No. 21-02- q'iq Estate of E. VIONA ROWE a/k/a ELSIE VIONA ROWE , deceased. DECREE OF PROBATE & GRANT OF LETTERS AND NOW, October 25 . 2002, in consideration of the Petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated Seotember 20, 2000 described therein be admitted to probate and filed of record as the Last Will of E. Viona Rowe a/kla Elsie Viona Rowe; and Letters Testamentary are hereby granted to Virqinia T avior FEES Probate, Letters, Etc. . . . . . . . $ 50.00 Short Certificates(-2- ) . . . . $ 6.00 Renunciation(s) . . . . . . . . . . . $ JCP . . . . . . . . . . . . . . . . . . . . $ 5.00 Other Will Paqes (-2-) .... $6.00 TOTAL: .... $ 67.00 Filed. . ~O,.25.-.2.QQ2 . . . . . . . . . . . . . . . 60 West Pomfret St., Carlisle, PA 17013 ADDRESS 717-249-2353 PHONE '7 \111))_81)'; Rf.v <)l86 This is to certify that the information here given is correctly copied fror:> an original ce~tificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records OllIce for permanent frhng. WARNING: It is illegal to duplicate this copy by photostat or photograph. No. \,,'I,'(~\~\\/OFP1~~--~~ l~~'..........'4t<r.., /~~..... ...... . ~\ ~::.i '" _ _ ;;2!:ll i31 -~1i. )i:~ \.~' <-,;<_'--:- '-: ~;l \.~ ~l - 'if,? 1<."""", >>-- 7"MfNl ~\ ~ """ "'''''''''''''111111/1111111 ').i-._~. ~eu..~~~ Local Registrar Fee for this certificate, $2.00 P 8607953 AUG 30 2002 Datc ""IOS.IQA....2IllT COMMONWEALTH OF PENNSVLVANIA . DEPARTMENT OF HEALTH. VITAL RECORDS CERTIFICATE OF DEATH ... .., ... .......(N.OECE:Dl!"'IF~.__.I._ '" S?Rll'U_ SOCIAl.SEC\Hlm'HUM8f:M I. Elsie AGE~~ Viona Rowe lJIClEI\'IVUI'l - - ~ F.....le .198 -20 -3995 OAE:OI'OlR""..........O"'._1 .. A .. 28, 2002 Ql.l Cunt>erland OEJ(f'lOSU.....~ ~~.::':,c:."=-..,. 1 Teacher I Public School . ~P;;l'%1;;r:..r&::'rJ:=re"'- 770 SOuth Hanover St.. ,.. Carlisle, Pa 17013 FRlCftSHAMElI'd.MokL-'l 1 Frank C.. 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VIONA ROWE, of 770 South Hanover Street, Carlisle, Cwnberland County, Pennsylvania, mindful of the brevity of this life and having place my faith and confidence in Jesus Christ, my Savior and Lord, who redeemed my soul through His shed blood and death upon Calvary's Cross for my sins and who thus assures me of eternal life, do hereby make, publish and declare this to be my Last Will and Testament, hereby expressly revoking all Wills previously made by me. I. I direct my personal representative to pay all of my debts, funeral and administrative expenses as soon as may be done conveniently after my decease. 2. I give and bequeath all of the my estate of every nature and wherever situate as follows: (a) All my interest in oil and gas leases with The Peoples Natural Gas Company and Fairman Drilling Company, including, but not limited to the right to receive royalties, to the Indiana Alliance Church, 2440 Warren Road, Indiana, Pennsylvania 15701-3200 to be used for its general purposes, (b) 1/3'. of the residue to Chapel Pointe at Carlisle, 770 South Hanover Street, Carlisle, Pennsylvania, (c) 1/3nl of the residue to The Honor Society for Benevolence at Chapel Pointe at Carlisle, and (d) 1/3'" of the residue to the Great Commission Fund of The Christian and Missionary Alliance, a Colorado corporation with its principal office at 8595 Explorer Drive, Colorado Springs, Colorado 80920. 3. I nominate and appoint Virginia Taylor to be the executrix of this my Last Will and Testament, she is to serve as such without bond. Should she die before my death, renounce or refuse to serve for any reason, or die leaving any of my estate unadministered, I nominate and appoint John D. Hendrickson, executive director, or his successor, as substitute executor, also without the filing of any bond and with the same powers as are given herein to my executrix. 4. I hereby suggest that my personal representatives retain the services of Irwin, McKnight & Hughes as attorneys in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 20TH day of September, 2000. e r~1--N ~"- (SEAL) E. VIONA ROWE Signed, sealed, published and declared by E. VIONA ROWE, the testatrix above named, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence and in the presence of each other have subscribed our names as witnesses hereto. c~~ 2 ACKNOWLEDGMENT AND AFFIDAVIT WE, E. VIONA ROWE, CHERYL L. CLELAND and MARTHA L. NOEL, the testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being fIrst duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her Last Will, and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the Will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. ~, -, I .1'7/") )0-/ fi -."\.-=--7'/1' ~ kP~ E. VlONA ROWE ~~I /: (JfLp CHERY L. CLELAND 1k.M}~&c-~.~ MA THA L. NOEL COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by, E. VlONA ROWE, the testatrix herein and subscribed and sworn to before me by CHERYL L. CLELAND and MARTHA L. NOEL, witnesses, this 20TH day of September, 2000. (. '3.~ r-.lct8~>1 ::,.-:::::,,! i ?;i~7_~k?)r'.(;~,,; _';" _ ,-~ :/'_:i~~i~~:(:~ ; [li,y '..,('rn,r,I~"lon L".;)"__,,, -.)",. v, L""..::.-.J 1Aember, Pennsylvania Association of TiOtaries if CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: E. VIONA ROWE Date of Death: AUGUST 28. 2002 Estate No.: 21-02-0959 To the Register: I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on November 13. 2002 Name Address The Christian & Missionary Alliance Chaoel Pointe at Carlisle Indiana Alliance Church 8595 Exolorer Drive. Colorado Sorings. CO 80920 770 S. Hanover Street. Carlisle. PA 17013 c/o D. Chad Frick. P.O. Box 158. Indiana. PA 15701 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none. Date: 11113/02 ~fj 3.~ SIgnature IRWIN, McK T & HUGHES Name Roger B. Irwin. Esauire Address 60 West Pomfret Street Carlisle. PA 17013 ~.... . Telephone (717) 249-2353 Capacity: Personal Representative x Counsel for Personal Representative Il-~lo-ll REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT ~ REV-t500 EX + (6-00) CAPB HpRL EplO CRAC KOTK ES C P o 0 R N R D 10 10 S N T C o M P T U A T X A T I o N D 10 C 10 D 10 N T COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128~0601 DECEDENT'S NAME(LAST, FIRST, AND MIDDLE INITIAL) Rowe Elsie Viona DATE OF DEATH(MM-DD-YEAR) OFFICIAL USE ONLY FILE NUMBER 21-02-959 COUNTY CODE YEAR SOCIAL SECURITY NUMBER 198-20-3995 THIS RETURN MUST BE FILED IN DUPlICATEWlTH THE NUMBER REGISTER OF WILLS SOCIAL SECURITY NUMBER 3. date of death . Remainder Return prior to 12-13~82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes D 10. Spousal Poverty Credit D 11. Ejection to tax under Sec. 9113(A) (date of death between 12-31-91 and 1-1-95) (AttaCh Sch 0) .. THISSECTKlN ~TBE COMPLETEI). AU. eoFlRESPONDQIC~& l>>NFIDENTfALTAx iNFORMATlOlt SHOULDBE'DIRECTSIl To: . NAME COMPLETE MAILING ADDRESS Copyright (c) 2000 form software only The Lackner Group, Inc. DATE OF BIRTH (MM-DD-YEAR) 08/28 2002 10/17 1906 IF APPLICABLE SURVIVING SPOUSE'S NAME LAST, FIRST, AND MIDDLE INITIAL X 1. Original Return 4. LImited Estate 6. Decedent Died Testate 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) X 7. Decedent Maintained a livIng Trust (Attach copy of Trust) (Attach copy of Will) D 9. LItigatIon Proceeds Received Ro er B. Irwin Es . FIRM NAME (If Applicable) IRWIN McKNIGHT & HUGHES TELEPHONE NUMBER 60 West Pomfret Street West Pomfret Professional Bldg. Carlisle, PA 17013 Real Estate (Schedule A) Stocks and Bonds (Schedule B) Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 91 t3 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) 49-2353 (1) (2) (3) N~e:. N~ll: Ncme ',.. . OFFICIAL U3j ONLY R CD --- r: :3 2< N 00 R 10 C A P I T U L A T I o N (4) (5) N6ne 18,831:78 NonE!. -0 (6) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(aX1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of line 14 taxable at collateral rate 19. Tax Duo 20. 0.00 0.00 0.00 2,038.67 x X X X ~\'~ ',." 549,001:'0. Ui ~ (8) 567,833.48 2,891. 73 276.25 (11) (12) (13) 3.167.98 564,665.50 562.626.83 (14) 2,038.67 o 0 .045 .12 .15 (15) (16) (17) (18) (19) 0.00 0.00 0.00 305.80 305.80 FormREY-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 770 South Hanover Street CITY I STATE I ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 305.80 0.00 Total Credos ( A + B + C) (2) 0.00 3. Interest/Penalty if applicable O. Interest E. Penalty Totallnterest/Penalty ( D + E) (3) 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) A. Enter the interest on the tax due. (SA) B. Enter the total of Line S + SA. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 0.00 305.80 0.00 305.80 !iiii!ii!i: "X" 11~:'1fA'~11:~~~'~:~~~1l~f~:.1~t~B'~~mm,:' Did decedent make a transfer and: a. retain the use or income of the property transferred; b. retain the right to designate who shall 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? . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Yes No ~~ o o []] []] o rn 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 true, correct and complete. Declaration of preparer other than the personal representative is based onal! information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ~?" ~ OTHER THAN REPRESENTAT VE "3.~. Virginia Taylor 8 Alliance Drive - - - - "i-Ilsi,,-,- - PA - - i Y6h - - - - - - - - - - - - - - - - - - - - - - - - -- IRWIN McKNIGHT & HUGHES 60 West Pomfret Street ----------------------------------------------------- Carlisle PA 17013 DATE '((~(UJ SIGNATURE OF PREPARE DATE For dates of death'QJ:L9 after July 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. 9116 (al (1.1) (il]. 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) (ii)]. 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 for the use of a 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. 9116(1.2) [72 P.S. 9116(aX1)j. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116{aX1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) REV-1508 EX .. (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Elsie Viana Rowe SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY SSIf 198-20-3995 08/28/2002 FILE NUMBER 21-02-959 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1 Cash on hand DESCRIPTION VALUE AT DATE OF DEATH 102.05 2 Waypoint Bank - checking account 9,068.97 3 Waypoint Bank, certificate 5,121.26 4 Fairman Drilling Company - royalty interests 4,539.50 TOTAL (Also enter on line 5, Recapitulation) $ 18,831.78 (If more space is needed, insert additional sheets of the same size) Copyright (el 1996 form software only CPSystems, Inc. Form REV-15GB EX (Rev. 1-97) REV-1510 EX +(1-97) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TIO< RETURN RESIDENT DECEDENT ESTATE OF Elsie Viona Rowe SSff 198-20-3995 08/28/2002 FILE NUMBER 21-02-959 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. ITEM NUMBER 1 DESCRIPTION OF PROPERTY RELAt~8~M~I~ t~b~~~5~~ltWJ~~~1fIT~EJF t~~~RSFER. ATTACH ACOPYOF THE DEED FOR REAL ESTATE. lNG/Equitable Life Ins. Co. of Iowa - annuity contract ffUS 033499 paid to Christian & Missionary Alliance PA School Employees Retirement System paid to Virginia Taylor E. Viona Rowe Revocable Trust Agreement paid to Chapel Pointe at Carlisle and The Christian & Missionary Alliance 2 3 DATE OF DEATH VALUE OF ASSET 147,214.62 %OF DECD'S INTEREST TAXABLE VALUE EXCLUSION (IF APPLICABLE) 147,214.62 2,038.67 2,038.67 399,748.41 399,748.41 TOTAL (Also enter on line 7, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) Copyright (e) 1996 form software only CPSystems, Inc. 549,001.70 Form REV-1510 EX (Rev. 1-97) REV-15t1 EX +(1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Elsie Viona Rowe 5511 198-20-3995 08/28/2002 FILE NUMBER 21-02-959 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES, 1 Hoffman-Roth Funeral Home 9.00 2 Stephen Clark 30.00 B. ADMINISTRATIVE COSTS, 1. Personal Representative's Commissions 1,200.00 Name of Personal Representative(s) Virginia Taylor Social Security Number(s) I EIN Number of Personal Representative(s) Street Address 8 Alliance Drive City Carlisle State PA Zip 17013 - Year(s) Commission Paid: 2003 2. Attorney's Fees IRWIN McKNIGHT & HUGHES 1,300.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip - Relationship of Claimant to Decedent 4. Probate Fees Register of Wills 67.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Cumberland Law Journal - estate notice publication 75.00 2 Patricia A. Rosendale CPA - 2002 income tax preparation 140.00 3 Register of Wills - certification/filing fees 32.00 4 Virginia Taylor - reimburse expenses 38.73 TOTAL (Also enter on line 9, Recapitulation) S 2,891. 73 (If more space is needed, insert additional sheets of the same size) Copyright (e) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97) REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Elsie Viona Rowe SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS SSII 198-20-3995 08/28/2002 FILE NUMBER 21-02-959 Include unreimbursed medical expenses. ITEM NUMBER 1 Dr. Paviol DESCRIPTION AMOUNT 55.00 2 Omnicare Pharmacy 6.98 3 PA Department of Revenue - 2002 income tax due 119.00 4 The Sentinel - Legal 95.27 TOTAL (Also enter on line 10, Recapitulation) $ 276.25 (If more space is needed, insert additional sheets of the same size) Copyright (e) 1996 tormsoftware only CPSystems, Inc. Form REV-151Z EX (Rev. 1-97) REV-1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Elsie Viona Rowe NUMBER I. SS/! 198-20-3995 08/28/2002 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)) RELATIONSHIP TO DECEDENT Do Not List Trustee(s) FILE NUMBER 21-02-959 AMOUNT OR SHARE OF ESTATE 2,038.67 ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS, A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9'13 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1 Virginia Taylor 8 Alliance Drive, Apt. 202 Carlisle, PA 17013 Friend 1/3 remainder 1/3 remainder & oil/gas leases 1/3 remainder TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET S (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, Inc. 1 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Chapel Pointe at Carlisle 770 South Hanover Street, Carlisle, PA 17013 Indiana Alliance Church 2510 Warren Road, Indiana, PA 15701 The Christian & Missionary Alliance 8595 Explorer Drive, Colorado Springs, CO 80920 2 3 0.00 Form REV-1513 EX (Rev. 9-00) LAST fVILL AND TESTAk/ENT I, E. VIONA ROWE, of 770 South Hanover Street, Carlisle, Cumberland County, Pennsylvania, mindful of the brevity of this life and having place my faith and confidence in Jesus Christ, my Savior and Lord, who redeemed my soul through His shed blood and death upon Calvary's Cross for my sins and who thus assures me of etemallife, do hereby make, publish and declare this to be my Last Will and Testament, hereby expressly revoking all Wills previously made by me. 1. I direct my personal representative to pay all of my debts, funeral and administrative expenses as soon as may be done conveniently after my decease. 2. I give and bequeath all of the my estate of every nature and wherever situate as follows: (a) All my interest in oil and gas leases with The Peoples Natural Gas Company and Fairman Drilling Company, including, but not limited to the right to receive royalties, to the Indiana Alliance Church, 2440 Warren Road, Indiana, Pennsylvania 15701-3200 to be used for its general purposes, (b) 113'" ofthe residue to Chapel Pointe at Carlisle, 770 South Hanover Street, Carlisle, Pennsylvania, (c) 1/3'" of the residue to The Honor Society for Benevolence at Chapel Pointe at Carlisle, and (d) l/3cd of the residue to the Great Commission Fund of The Christian and Missionary Alliance, a Colorado corporation with its principal office at 8595 Explorer Drive, Colorado Springs, Colorado 80920. 3. I nominate and appoint Virginia Taylor to be the executrix of this my Last Will and Testament, she is to serve as such without bond. Should she die before my death, renounce or refuse to serve for any reason, or die leaving any of my estate unadministered, I nominate and appoint John D. Hendrickson, executive director, or his successor, as substitute executor, also without the filing of any bond and with the same powers as are given herein to my executrix. 4. I hereby suggest that my personal representatives retain the services ofIrwin, McKnight & Hughes as attorneys in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 20TH day of September, 2000. .[;1 , ;',~ 1fJu'/1-It1 /t-~~-2'~ (SEAL) E. VIONA ROWE Signed, sealed, published and declared by E. nONA ROWE, the testatrix above named, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence and in the presence of each other have subscribed our names as witnesses hereto. C4liLdL! ~~Z/~ 2 ACKNOWLEDGMENT AND AFFIDAVIT WE, E. VIONA RO\VE, CHERYL L. CLELAND and MARTHA L. NOEL, the testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being ftrst duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her Last Will, and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the Will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. c!:i , , I ./ '->'/-'"") I>,~-A'~/i' '--."..- }f,1;^L~ E. VIONA ROWE r:*I/ (J!/Lp CHERY L. CLELAND lI/aJJJ~tL-~.~ MARTHA L. NOEL COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by, E. VIONA ROWE, the testatrix herein and subscribed and sworn to before me by CHERYL L. CLELAND and MARTHA L. NOEL, witnesses, this 20TH day of September, 2000. ,./7/L"~ n c::tL / I- U ..). .. Notary IP~bli r-"'-'-"'~~: ...-...--.. . -......-] J :\JCl"'; -i S,:"'f J ') ...." .... ..... ---. :::..:.~.. ..-..: f"h'nni~', Pl-Jtll!S'Ii'i:ii:il J..->;;,:~iar:ol~ ,-;~ ':'!;J'::1rit~::; ./^.-.. / &5r~ FOUNDATION "'. // TM " ..~ / " , , / / November 8, 2002 Toll-Free: (888) 689-6300 Office: (719) 268-7200 Fax: (719) 268-7256 E-mail: steward@theorchard.org P.O. Box 35660 Colorado Springs, CO 80935-3566 Roger B. Irwin, Esq. Irwin, McKnight & Hughes 60 West Pomfret Street Carlisle, PA [7013-3222 ~~iG~U~l[~ :'iOV 1 2 2002 Re: E. Viana Rowe \ IRWIN, McKNiGHT & f!'y, Dear Mr. Irwin: As requested in your letter dated October 22, 2002, enclosed is a copy of Mrs. Rowe's trust document dated July 9, 1992, amendment dated August 26, 1993, and amendment dated November 6, 2000. The value of Mrs. Rowe's trust as of her date of death was $399,748.41. Sincerely, JeA'1 ff / i . ~ /~~ -I#J Helen F. Kelly Trust & Compliance Specialist Enclostlres Serving the Ministries of The Christian and Missionary Alliance E. VIONA ROWE SECOND AMENDMENT' AND FIRST RESTATEMENT OF REVOCABLE TRUST AGREEMENT Ith AGREEMENT made this U) day of NC'~8v\~i:K, 2000, amending a certain Revocable Trust Agreement made by E. VIONA ROWE ("Donor"), and THE CHRISTIAN AND l\iIISSIONARY AlllANCE, a Colorado corporation with its principal office at 8595 Ex.plorer Drive, Colorado Springs, Colorado 80920 ("Alliance" and "Trustee"). The Donor, residing at 770 South Hanover Street, Carlisle, Pennsylvania 17013, does hereby amend that Revocable Trust Agreement made July 9, 1993, and previously amended on August 26, 1993, between her, as Donor, and the Alliance, as Trustee, in accordance with the power to do so retained by her under paragraph 7 cl'the July 9, 1993 Trust Agreement as follows: ONE: The Donor hereby removes the Alliance as Trustee and designates THE ORCHARD FOUNDATION, 5225 North Academy Boulevard, Suite 100, Colorado Springs, CO 80918 to serve as Trustee. TWO: The Agreement will now read in its entirety as follows: "1. Transfer to Gift Fund. The Donor transfers and delivers to THE ORCHARD FOUNDATION, a Colorado corporation with its principal offices at 5225 North Academy Boulevard, Suite 100, Colorado Springs, Colorado 80918 ("Foundation") the property described in the annexed Schedule "An ("Gift Fund") which the Foundation accepts upon the following terms. 2. Pavments to Donor. During the lifetime of the Donor, the FOlmdation shall pay her the entire net income of the Gift Fund in quarterly or such more frequent installments as it may detelmine. The Foundation is further authorized to pay to the Donor, or apply for her benefit, as much of the Gift Fund principal as it may deem advisable and necessary for her maintenance, support or health. 3. Pavments to Representative. Whenever the Donor has been certified by her physician, in wliting to the Foundation, as being incapable of managing her own affairs, the Foundation may make payment of her share of the net income or principal of the Gift Fund in any or all of the following ways: (1) By paying the same to the committee, conservator or other person having the care and control of the Donor. (2) By expending it in such other manner as the Foundation in its discretion believes will benefit the Donor. Any payment or distribution authorized in this paragraph shall be a full discharge to the Foundation with respect thereto. 4. Pavment of Remainder. Upon the Donor's death, after the payment of the Donor's just debts and last illness and funeral expenses, the remaining Gift Fund, and any accrued income shall be distributed as follows: (1) Fifty percent (50%) thereof to CHAPEL POINTE AT CARLISLE, 770 South Hanover Street, Carlisle, PA 17013, to be used for The Honor Society for Benevolence; and (2) Fifty percent (50%) thereof to the Foundation to be used for the Great Commission Fund of The Christian and Missionary Alliance. 5. (A) Investment Powers. In addition to all powers now or hereafter confened upon it by law, the Trustee is authorized to invest and reinvest the Gift Fund in any kind of property without diversification as to kind or amount and without regard to 2 the limitations imposed by law on investments and is specifically authorized to invest the Gift Fund in any securities or evidences of indebtedness of the Foundation or any affiliated organization. (B) Powers Rel):arding Real Prooerty. The Foundation shall have the power to sell, exchange, lease, mortgage or otherwise dispose of any real property which is part of this trust upon such terms as it determines, and to execute and deliver deeds, leases, mortgages and other related instruments. Any lease may be made for such periods (even those exceeding the maximum term specifically authorized by law) as it determines. 6. Additional Transfers. The Donor may, from time to time, make additional transfers and conveyances acceptable to the Foundation to be added to the principal of the Gift Fund and held under the provisions of this Agreement. 7. Comoensation: No Bond. The Foundation shall be entitled to recei ve the compensation allowed a Trustee under Colorado law for services rendered under this Agreement. No bond or other security shall be required of the Foundation in any jurisdiction. The Foundation shall have the right to resign at any time by acknowledged written instrument delivered to the Donor or her legal representative. 8. Right to Revoke or Amend. The Donor, during her lifetime, shall have the personal right, at any time and from time to time, by acknowledged written instrument, to alter, amend or revoke this Revocable Trust Agreement, either in whole or in part, provided, however, that if altered or amended, the duties, powers and responsibilities of the Foundation shall not be changed without its consent. In case of revocation, the Gift fund shall be conveyed by the Foundation to the Donor, or in accordance with her written 3 directions. This Agreement may not be revoked by the Donor's committee, conservator, attorney-in-fact or other person having the care and control of that Donor. 9. Governing Law. This Agreement is made pursuant to, and shall be interpreted in accordance with, the laws of the State of Colorado." THREE: The Foundation, as Successor Trustee, hereby consents to this Amendment of Agreement by the Donor and agrees to carry out the provisions of the July 9, 1993 Agreement, as amended and restated. IN WITNESS WHEREOF, this Second Amendment and First Restatement of Revocable Trust Agreement has been executed by the Donor and by the Foundation, as Trustee, the date first above written. f; ~:~~.~ Gc- E. VIONA ROWE, DORor (?:~...~ (Seal) THE ORCHARD FOUNDATION, Trustee '.J By: 7&~~d')~,~-- Michael L. Jones PRESIDENT/CEO 4 COMMONWEALTH OF PENNSYLVANIA) ) ss: COUNTY OF C.V '01 r~8Z LA 1\.) D ) -0. On the U! \ " day of NO '~~ ~J\ s':. \Z... ,2000, before me, the undersigned, personally appeared E. VIONA ROWE, personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is subscribed to the within instrument and acknowledged to me that he executed the same in his capacity, that by his signature on the instrument, the individual, or the person upon behalf on which the individual acted, executed the instrument, and that such individual made such appearance before the undersigned in the ~ 'fH"-,--\ S U::: \ P F\. . (Insert the city or other political subdivision and the state or country or other place the acknowledgement was taken). Notarial Seal Belly Lou Z2.ry, Notary Public Ml Holly Sprir1g. 80m. Cumberland County My Ccimiissfon Expire. Sepl21, 2002 Member. pennsylVania Association 01 Notarle. STATE OF COLORADO COUNTY OF EI A.lv ) ) ss: ) '~R2{tiz& 'i>C:Li~ X-^-JUr N tary Public '-' .- On this ;u day of /t~IN/H""'~ , 2000, before me personally came ~/';.L.~./ .( .7_"", , to me known, who, being duly sworn, did depose and say that he resides in Colorado Springs, Colorado; that he is the /f:"h~'/ of THE ORCHARD FOUNDATION, the corporation described in and which executed the above instrument; that he knows the seal of said corporation; that the seal affixed to said instrument was such corporate seal; that it was so affixed by order of the board of directors of said corporation, and that he signed his name thereto by like order. (Seal) 5 //. /;1 /) .... (:Z~.z::.c.t /,/. r,. 7-t,,;;;\..-' /. 1 "'" Notary NrlSlic I\1YCom . . 'rT1I<:'<';If'!'1l':'....!"'l.',_, ~. ,,", '-..,~.Ires 10,\.1 1/2002 :1 Ii II !I i! AMENDMENT OF RE:VOCABLE TRUST AGREEMENT AGREEMENT made this 26 day of August , 1993, amending a certain Revocable Trust Agreement between E. VIaNA ROWE, residing at 770 so~th ~~nover street, carlisle, Pennsylvania .17013, ("Donor") and THE CHRISTIAN AND MISSIONARY ALLIANCE, a Colorado corporation with its principal office at 8595 Explorer Drive, Colorado Springs, Colorado I I I, 80920, ("Alliancefl). Qlli\ : The Donor does hereby amend that Revocable Trust Agreement made July 9, 1993, between her, as Donor, and the Alliance, as Trustee, in accordance with the power to do so retained by her under paragraph 7 of the July 9, 1993 Agreement so that paragraph 2(C) of that Agreement will now read as follows: n(c) pavment of Remainder. upon the death of the survivor of the Donor and her sister, this Agreement shall terminate and the then Gift Fund, and any accrued income, shall b~ distributed as follows: (1) Forty-five percent (45') thereof to THE ALLIANCE HOME OF CARLISLE, PENNSYLVANIA, 770 South Hanover Street, Carlisle, Pennsylvania 17013, to be used for its general purposes; (2) Ten percent (10%) thereof to INDIANA ALLIANCE CHURCH, 2440 Warren Road, Indiana, Pennsylvania 15701-3209, to be used for its general purposes; and (3) Forty-five percent (45') thereof to the Alliance for its Great commission Fund. II TWO: In all other respects the July 9, 1993 Agreement is ratified and confirmed. TIJ1lIDj; : The Alliance, as Trustee, hereby consents to this Amendment of Agreement by the Donor and agrees to carry out the provisions of the JUly 9, 1993 Agreement, as amended. IN WITNESS WHEREOF, the parties hereto have executed this Aqreement the date first above written. [' ~~ ~., ~ (" /' / ~:: .. /.C77<?~-/ ",(","<:>1L.S.l E. VIONA ROWE, Donor\.- (Seal) THE CHRISTIAN AND MI~SI ARY ALLIAN \ Trustee. ;' By: 'gJAHLt ~tv ~e,w.<,L Vice President for Finance/ Treasurer -2- COMMONWEALTH OF PENNSYLVANIA 55; COUNTY OF ({jJlj /;0'- iG ,it! On this :}G.'1'h day of /tvll.Jsr I 1993, before me personally came E. VIONA ROWE, to me known to be the person described in and who executed the foregoing instrument, and acknow~eaged that she executed the same. (Seal) i~ t [l /~/, ' ~'~~ C~'"zf,-L / ,"'; tarv Public ,j r:::: NOT~RI!II_ SCA'. I JOO'( LEE ECKENRODE, NGtary PUblic ! Gili%~B, CL:mt:e,:~1d Cou:'!(y j .\'!,. CDmmissiQ,1 E.~W&: MJtC!125'. 1&27 STATE OF COLORADO 5S: COUNTY OF EL PASO On this crM day of ~ifJ.~A... ,1993, before me person- ally came DUANE A. WHEELAND, to me known, who, being by me duly sworn, did depose and say that he resides in Colorado Springs, Colorado; that he is the Vice President for Finance/Treasurer of THE CHRISTIAN AND MISSIONARY ALLIANCE, the corporation described in and which executed the above instrument; that he knows the seal of said corporation; that the seal affixed to said instru- ment was such corporate seal; that it was so affixed by order of the board of d o~ said corporation, and that he siqned his name the ~~~ order. ~~.",..~ ."' .~ (Seal [NOTARY\ \ PUBliC i "), '. _~..~'.sP ~~ri;~A ~ ~-~ Notary Public . NIl .....ommiuioo b:ye~ lone O. \99,1 _.-'~ AGREEMENT made this 9Gday of ...) <- J... c.; ,1993, between E~ VIONA ROWE, residing at 770 South Hanover street, Carlisle, Pennsylvania 17013, ("Oonor") and THE CHRISTIAN AND MISSIONARY ALLIANCE, a Colorado corporation with its p~incipal office at 8595 Explorer Drive, Colorado Springs, Colorado 80920, ("Alli- ance"). 1. Transfer to Gift Pund. The Donor transfers and delivers to the Alliance the property described in the annexed Schedule HAH ("Gift Fund") which the Alliance accepts upon the following terms. 2. (Al Pavments to Donor. During the lifetime of the Donor, the Alliance shall pay her the entire net income of the Gift Fund in quarterly or such more frequent installments as it may determine. The Alliance is further authorized to pay to the Donor, or apply for her benefit, as much of the Gift Fund prin- cipal as it may deem advisable and necessary for her maintenance, support and health. (B) PaYments to Survivor Beneficiarva Upon the Donor's death, if the Donor's sister, OLIVE W. ROWE, survives her, the Alliance shall be authorized to pay to the Donor's sister, or apply for her benefit, as much of the net income of the Gift Fund as it may determine advisable and necessary for her maintenance, support and health. In making income distributions the Alliance shall take into account federal, state and other government,benefits to which the Donor's sister is entitled. (el pavment of Remainder. Upon the death of the survivor of the Donor and her sister, this Agreement shall terminate and the then Gift Fund, and any accrued income, shall be distributed as follows: (1) Forty percent (40%) thereof to THE ALLIANCE HOME OF CARLISLE, PENNSYLVANIA, 770 South Hanover Street, Carlisle, Pennsylvania 17013, to be used for its general purposes; (2) Twenty percent (20%) thereof to the INDIANA ALLIANCE CHURCH, 2440 Warren Road, Indiana, Pennsylvania 15701-3209, to be used for its general purposes; and (3) Forty percent (40%) thereof to the Alliance for its Great Commission Fund. 3. PaYments to Reriresentative. Whenever the Donor or her sister has been certified by her physician in writing to the Alliance of being incapable of managing her own affairs, the Alliance may make payment of the net income or principal of the Gift Fund in any or all of the following ways: (1) By paying the same to the committee, conservator or other person having the care and control of the Donor or her sister, as the case may be. (2) By.expendin~ it,in such other manner as the Allianoe in its discretion believes will benefit the Donor or her sister, as the case may be. Any payment or distribution authorized in this paraqraph shall be a full discharge to the Alliance with respect thereto. 4. (A) Investment Powers. In addition to the powers conferred upon it by law, the Alliance is authorized to invest and reinvest the Gift Fund in any kind of property without diversification as to kind or amount and without regard to the limitations imposed by law on investments and is specifically authorized to invest the Gift Fund in any securities or evidences of indebtedness of the Alliance or any affiliated organization. (B) powers Reaardina Real ProDertv. The Alliance shall have the power to sell, exchange, lease, mortgage or -2- ~ I~ otherwise dispose of any real property which is part of this I trust upon such terms as it determines, and to execute and deliver deeds, leases, mortgages and other related instruments. Any 17ase may be made for such periods (even those exceeding the maximum term specifically"authorized by law) as it determines. 5. ComDensation: No Bond. The Alliance shall be entitled to receive the statutory commissions allowed to a trustee under New York law for services rendered under this Agreement. No bond or other security shall be required of the Alliance in any jurisdiction. The Alliance shall have the right to resign at any time by acknowledged written instrument deliv- ered to the Donor, her sister or their respective legal represen- tatives. 6. Additional Transfers. The Donor and her sister may, from time to time, make additional transfers and conveyances acceptable to the Alliance to be added to the Gift Fund. 7. Riaht to Revo~e or Amend. The ponor during her lifetime shall have the personal right, at any time and from time to time, by acknowledged written instrument delivered to the Alliance, to alter, amend or revoke this Agreement, either in whole or in part, provided however, that if altered or amended, the duties, powers and responsibilities of the Alliance shall not be changed without its consent. In case of revocation, the Gift Fund, or that part thereof as to which this Aqreement is revoked, shall be conveyed by the Alliance to the Donor or in accordance with her written directions, as the case may be. This Aqreement may not be revoked by the committee, conservator, attorney-in- fact or other person having the care and control of the Donor. 8. Governina Law. This Agreement is made pursuant to, and shall be interpreted in accordance with, the laws of the state of New York. -3- Ii ! IN WITNESS WHEREOF, the parties hereto have executed this Agreement the date first above written. :J /)/C. .. ..:;> t.~~ / ___~,::./-) ~~[_/ z-~"!.,(. E. VIONA ROWE, DonOr. (L.S.l (Seal) THE CHRISTIAN AND MISSIONARY ALLI];JE' Trustee ~ By; t.~-.. f2~ ~.~ Vice President for Finance/ Treasurer -4- . . :1 i I ) ) ) _,7 tI. ~rJ:' 1./ On this Y - day of \_- r..J;.;. . , 1993 I before me personally came E. VIONA RO , tb me known to be the person described in.and who executed 4 the foregoing instrument, and aCknowledged that she executed the same. STATE OF PENNSYLVANIA ) ! COUNTY OF C~:";'ht..(Ci..t.L-"""I:...(_.. ss: (Seal) ) /' / ') '" - '~'7')- - <L' {..~- Notary Public NOTAmAL SEAl ROSJE M. BURTON, Nolay PubUc Calii3lc, Cumile'~nd Collllty My Ccmm;'s~n Expires MIl' 6. ll1llt STATE OF COLORADO ss: COUNTY OF EL PASO , 1993, before me by me (Seal Notary PubliC; My commOlss\on hplres June 6. 1997 I I il . , Schedule day of July THE CHRISTIAN "A" to Revocable Trust Agreement made , 1993, between E. VIaNA ROWE, as AND MISSIONARY ALLIANCE, as Trustee. United Municipal Bond Fund Prudential Securities North Side Deposit Bank (Time CD #801-13177-C) Dollar Savings Bank (CD #01-24675. Account #530122108) Farmers Trust (Time CD #101475) The Savings & Trust Company of Pennsylvania (Time Savings Cert. #008-013455-C) Single Premium Deferred Annuity this 9th Donor, and . ., Fairman Drilling Company P.O. Box 288 DuBois, PA 15801-0288 (814) 371-8410 or 371-8432 /~,>""1<.tll" iJ.,.):.~, .:i:(:,'",;;\k!b t',i~'; i "~,;.'" .~t!.dl: Jill!" ;.;<i'l;.i~U:hl' ; Roger B. Irwin Irwin, McKnight & Hughes 60 West Pomfret Street Carlisle, P A 17013-3222 c,;;;~ \~,-~'1 ." /.. \) !:(~ ,I ' , """J,J ~"'<J",'~ :. ~~"-.i I D'," r:F'~ /-;;'~" i,~,-,":" .\,'1.", ',:\,~ j:"~ ~{l'i;;6;'-$'C& I ^ 'I Z" .- 'ii""j', ,,'j 'iO'" '-', ~hl January 27,2003 , ,1J'1I,'''T () p'er-He, IR\I.m. 1';""\1,\' ~. nlJl.l, lJ L'.~'n~'~j 1h.,n\11 ,),d i"..{ Re: Estate of Vi on a Rowe Dear Mr. Irwin: In response to your correspondence of January 20, regarding the above, please be advised of the following. To place a fair market value on the royalty interests owned by Mrs. Rowe, we would use a multiple of3.5 times the net royalty revenue from the previous 12 month period. That would equal $4,539.50. That is the amount Fairman Drilling would be willing to purchase this royalty interest for and is a typical multiple being paid in the industry. An underground reservoir survey would need to be completed for a specific and in-depth analysis. However, the cost of such a study would exceed the value of the property and is therefore not practical. In order to change our payment records for this interest, please provide us with a copy of whatever document is used to make the transfer (Deed, Assignment, Will, etc.) for our records. We will also require the name(s), address and Federal Tax Identification number of the new recipient(s), as well as the specific share of each if there is more than one. ,/ Si",cry ~~ ..1ames V. Cassidy Fairman Drilling Company (ext. #18) .' . ~lWaYR.qi!lt LOOK FOR US, WE'LL GET YOU THERE. rN '"? if I" J/)j ~,;:' \.,,~ ...f '.1, ~,,..,-' I r, \ I,jJ~' io}'" ~ l\ "J !C.,.~, li1! ,jJ" :,', " '. .L,:-..", " 09/16/2002 IRWIN MCKNIGHT & HUGHES 60 W POMFRET ST CARLISLEPA 17013 i ,:3 2002 l",'v"'\, i liil!l:" "1"\ 1.; ~ i ){ \.;( [<: L) The information which you requested on the account(s) of ELSIE VIaNA ROWE (Social Security Number 198-20-3995) is/are as follows: Account Number Class of Account Date Opened Principal Balance Accrued Interest 100342534 CHECKING 08/23/01 9068.42 ,55 9068.97 7100020728 CERTIFICATE 01/16/02 5106.42 14.84 5121.26 Balance at Date of Death Account Ownership SOLE Name of Joint Owner, if any Date Ownership Was Established SOLE Account Number Class of Account Date Opened Principal Balance Accrued Interest Balance at Date of Death Account Ownership Name of Joint Owner, if any Date Ownership Was Established Additional Information Requested ~in erelYiJ /'{d4l" ~' T~ UN SENIOR SERV CES I{EP. P.O. Box 1711. HARRISBURG. PeNNSYIlIANIA 17105-1711 Toll Free I-B66-WAYPOINT (1-866-929-7646) . IN YORK AReA 717/815-4500 . www.waypointbank.com .' . COMMONWEALTH OF PENNSYLVANIA PUBLIC SCHOOL EMPLOYEES' RETIREMENT SYSTEM Mailing Address PO Box 125 Harrisburg PA 17108-0125 Toll-Free - 1-888-773-7748 (1-888-PSERS4U) Local- 717-787-8540 Building Location 5 North 5th Street Harrisburg P A Web Address: www.psers.srate.pa.us October 22, 2002 ~~~~UW[~ OCT 25 2002 ROGER IRWIN LAW OFFICES 60 W POMFRET ST CARLISLE PA 17013-3222 IRWIN, McKNIGHT & HUGHES RE: Viona Rowe S.S.# 198-20-3995 Dear Mr. Irwin: Thank you for the death certificate for Viona Rowe. A prorated payment of $1 ,938.67 for the period of August 1, through August 28,2002, was due Viona Rowe, and is now payable to Virginia Taylor, as the designated beneficiary. An additional payment of $100.00 is also due Virginia Taylor. This payment is for the premium assistance that was scheduled to be paid to Viona Rowe for the month in which death occurred. We sent a request to the Waypoint Bank for the reimbursement of the August 30, 2002 payment of $1 ,959.89. When we receive the reimbursement, we can process the prorated payment. Please include the decedent's name and social security number with all correspondence. If you have any questions, please contact the Member Service Center by calling toll-free 1-888-773-7748 (local calls 787-8540). If you prefer, you may reach PSERS by FAX at 717-772-3764. For your convenience, the Member Service Center is staffed each business day from 7:30 a.m. to 5:00 p.m. Deceased Processing Center jms /. / &fr~d FOUNDATION / '" , . / "",. '// , / '/ Toll-Free: (888) 689-6300 Office: (719) 268-7200 Fax: (719) 268-7256 E-mail: steward@theorchard.org P.O. Box 35660 Colorado Springs, CO 80935-3566 February 3, 2003 Mr. Roger B. Irwin, Esq. Irwin McKnight & Hughes West Pomfret Professional Buklding 60 West Pomtfet Street Carlisle, PA 17013-3222 ~~~~uw~~ FEB 7 2003 Re: Estate of E. Viona Rowe IRWIN, McKNIGHT & HUGHES Dear Mr. Irwin: Application was made to ING for death benefits for Mrs. Rowe, and the benefit was paid to the trust. Attached is the letter from ING listing the information requested by you in your letter of January 23, 2003. If YOlL need additional information, please contact me. Sincerely, r\ ./' l.k.:LC;:U /J ~. 0"'// . // i ~ Helen F. Kelly Trust & Compliance Specialist Enclosure Serving the Ministnes of The Christian and Missionary Alliance , . ,. , ING.) January 28, 2003 Michael Kennedy The Orchard Foundation 5225 N Academy #100 Colorado Springs, CO 80918 Re: US 033499 - E Viona Rowe Dear Mr. Kennedy: Enclosed is a check in the amount of $149,937.99, which represents the claim proceeds from this policy. The check consists of the Accumulated Value of the contract as of the date of death, plus additional interest from August 28,2002 to January 27,2003. The amounts are shown below: Accumulated Value $ 147,214.62 Interest $ 2,723.37 Federal Income Tax $ State Income Tax $ Total Death Benefit $ 149,937.99 Early next year, you will receive a 1099R form that will provide additional information regarding your tax liability. If we may be of service to you in the future, please let us know. Sincerely, W~ ~, FLMI, ACS, ALHC Annuity Services Department Enclosure Zahornacky 20708 Equitable Life Insurance Company of Iowa USG Annuity & Life Company., United Life & Annuity Insurance Company 909 Locust. Des Moines. fA 50309-2899 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1 162 EX(1 1-96} RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT IRWIN ROGER B ESQ 60 W POMFRET ST CARLISLE, PA 17013 nn__n fold ESTATE INFORMATION: SSN: 198-20-3995 FILE NUMBER: 2102-0959 DECEDENT NAME: ROWE E VIONA DATE OF PAYMENT: OS/28/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 08/28/2002 NO. CD 002617 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $305.80 I I I I I I I I TOTAL AMOUNT PAID: $305.80 REMARKS: ROGER B IRWIN ESQUIRE CHECK# 019832 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS DONNA M. OTTO DEPUTY REGISTER OF WillS Inventory of the real and personal estate of ELSIE VIONA ROWE deceased l. 2. 3. 4. Cash on Hand. .. .. . .. .. . .. .. .. Waypoint Bank - Checking Account. Waypoint Bank - Certificate . . . Fairman Drilling Company - Royalty Interests. TOTAI... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 102 9,068 5,121 4,539 05 97 26 50 18,831 78 Virginia Taylor according to law, deposes and says that she is the Executrix of the Estate of Elsie Viona Rowe late of ~i)~JlorQl!gh~oLCarJisl~e_u ~ ~.. --~ Cumberland County, Pa., deceased and that the within is an inventory made by Virginia Taylor , the said Executrix of the entire estate of said decedent, consisting 01 all the personal proputy and real estate, except real estate outside the Commonwealth of Pennsylvania. and that the ligures opposite each item 01 the Inventory represent it's fair value as 01 the date 01 decedent's death. COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND being duly sworn and subscribed l J 55: J Notarial Seal J ..Ii.. L. Drawbaugh. NO"";;.., accarlisle B~ro. cu~berland Cl~~~"-\03 My C Clwmisslon Expires Aug"," . --~~- .. . AsSOCiation.. ,mas Me:','; ,Penn_ylval1la ,,,.. Date 01 Death 28 Day ~~ .Jr:cr~ Virgin~ Taylor, Executri 8 Alliance Drive Carlisle, PA 17013 Address 08 2002 Month Year I. 2. 3. 4. INSTRUCTIONS An inventory must be Iiled withi.n three months after appointment 01 personal representative. A supplement inventory must be liled within thirty days 01 discovery 01 additional a~ Additional sheets may be attached as to personalty or realty ~ ~ 0- " See Article IV, Fiduciaries Act 01 1949. 9' ,~'" OL' ::J 0.. 0- Of) 0- I N o I .-< N .; Z ~ o I- Z W > Z >- ..... w '" ..... w -< a.. ..... o Vl w '" w J: a.. u.. ..... ..J u.. ..J -< 0 o -< ~ Z o a Vl z ffi -< a.. I 'I Ii I I I I , "" g < z o H :> "" H '" H "" El ::J: =;: N (Xl " ::Dr. .... ~.. ;,,",..., Ui - '" .-< ., ..... .-< ... '" u .... o ..c: " o ... o '" '" -51 -.; .. ~ .. " ... " a - o .. a.. ,;. - C :s o U ." C .. -;:; " ..0 E :s U ." ..! u:: - " - .. ..J ::0 ::Om (~ :' e~ .. '" .. a.. '" ... .,.., " ., "" ... .. c <:: ~ .,.., 0 :>'*' ...-< H .... o o ... '" ... 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Z H ~ H /?~96-// \, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX Reccr~;0::' r- .. ..~' ('f DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 07-07-2003 ROWE 08-28-2002 21 02-0959 CUMBERLAND 101 Hen; ':" .OJ I'ii c, ROGER B IRWIN ESQ IRWIN ETAL 60 W POMFRET ST CARLISLE '* REV-1547EXAFPIIl_DSI ELSIE v Allount R..itted PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=is4-j-ix-AFP--foFci3riioT"ici--OF-i-NHiii'ii'ANCE-T"AX-APPRAisiMEii;"~--Ai:LONANCE-OR----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF ROWE ELSIE V FILE NO. 21 02-0959 ACN 101 DATE 07-07-2003 TAX RETURN WAS: I X) ACCEPTED AS FILED ) CHANGED I~ an assessment was issued preViously, lines 14, 15 and/or 16, 17, 18 and 19 will r~le~ ~igures that include the total ~ ~ returns assessed to date. ASSESSMENT OF TAX: 15. bOUlt of Line 14 at Spousal rat. (15) 16. ~ount of Line 14 taxable at Lineal/Class A rat. (16) 17. A.ount of Line 14 at Sibling rat. (17) 18. bount of Line 14 taxable .t Coll.teral/Class Brat. (18) 19. Principal Tax Due RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks ~d Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. C.sh/Bank Depositsnlisc. Personal Property (Schedule E) 6. Jointly Owned Property ISchedule F) 7. Transfers (Schedule G) 8. Tot.l Assets IlJ (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 18.831. 78 .00 549,001. 70 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Hortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Govenn.ental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) 1101 2,891.73 276.25 I1lJ (12) (13) (14) NOTE: .00 X .00 X .00 X 2,038.67 X AI1DUHT PAID 305.80 DATE 05-28-2003 IUIBER CD002617 INTEREST/PEN PAID 1-) .00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE . IF PAID AFTER DATE INDICATED, SEE REVERSE FDR CALCULATION OF ADDITIONAL INTEREST. NOTE: To insure proper c....dit to your account, submit the upper portion of this for. with your tax pay_nt. 567,833.48 3.1;;7 QR 564,665.50 562,626.83 2,038.67 DO = 045 = 12 = 15 = .00 .00 .00 305.80 305.80 (19)= 305.80 .00 .00 .00 IF TOTAL DUE IS LESS THAN 01, NO PAYHENT IS REQUIRED. IF TDTAL DUE IS REFLECTED AS A "CREDIT" ICR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR ~NSTRU~TIONS_l Partial and Final Account of The Christian and Missionary Alliance Trustee Under Agreement ofE. Viona Rowe, dated July 9,1993, st Amendment dated August 26, 1993 and Second Amendment to dated November 6, 2000 DA TE OF DEA TH: August 28,2002 ESTATE FILE NO.: 21-2002-959 ACCOUNTANT IS CHARGED WITH THE AMOUNTS OF PRINCIPAL AND INTEREST RECEIVED, AND CLAIMS CREDIT FOR THE DISBURSEMENTS MADE, AS STATED BELOW: PRINCIPAL RECEIVED January I, 2002 ING Annuity, cost basis 147,214.62 January I, 2002 Ern Vance Pa. Tax-free Fund, cost basis 40,806.40 January 1,2002 Franklin Pa. Tax-free Income Fund, cost basis 79,237.37 January I. 2002 MFS Pa. Municipal Bond Fund, cost basis 30,500.32 January 1,2002 South Fork Municipal, cost basis 41,758.40 January 1,2002 ADF Certificate of Deposit 30,000.00 January 1,2002 ADF Certificate of Deposit 30,000.00 January I, 2002 Cash held in Trust pursuant to Trust Under Agreement 1,736.85 January II, 2002 Southfork Municipal Bond amortization 10.30 June 30, 2002 Southfork Municipal Bond amortization 10.30 TOTAL PRINCIPAL RECEIVED 401,274.56 Partial and Final Account, E. Viona Rowe Trust. Estate File No.: 21-2002-959 Page 1 INCOME RECEIVED January I, 2002 Income cash held in Trust pursuant to Trust Under Agre 123.68 January II, 2002 Southfork Municipal Authority bond interest 1,075.00 January 22, 2002 Eaton Vance Munic. Trust interest 151.98 January 29, 2002 Franklin PA Trust Fund dividend 324.12 January 3 I , 2002 Interest income 140.00 January 31, 2002 Interest income 140.00 January 31, 2002 Temporary cash 5.86 January 31, 2002 Tax exempt interest income 123.68 February 25, 2002 Franklin P A Trust Fund dividend 324.12 February 25, 2002 Interest income 162.46 February 25, 2002 Interest income 140.00 February 25, 2002 Interest income 140.00 February 25, 2002 Temporary cash 1.57 March 6, 2002 Pa. Municipal Bond Fund dividend 123.68 March 25, 2002 Eaton Vance Munic. Trust interest 146.74 March 26, 2002 Franklin PA Trust Fund dividend 324.12 March 2&, 2002 Franklin PA Trust Fund dividend 140.00 March 28, 2002 Franklin PA Trust Fund dividend 140.00 March 3] , 2002 Temporary cash 1.37 Partial and Final Account, E. Viana Rowe Trust. Estate File No.: 21-2002-959 Page 2 April 5, 2002 Pa. Municipal Bond Fund dividend 123.08 April 24, 2002 Eaton Vance Munic. Trust interest 162.46 April 24, 2002 Eaton Vance Munic. Trust interest 324.12 April 30, 2002 Interest income 140.00 April 30,2002 Interest income 140.00 April 30, 2002 Interest received 0.76 May 9, 2002 Pa. Municipal Bond Fund dividend 123.08 May 2], 2002 Eaton Vance Munic. Trust interest 162.13 May 24, 2002 Franklin PA Trust Fund dividend 324.12 May 31, 2002 Interest income 140.00 May 31, 2002 Interest income 140.00 May 31, 2002 Temporary cash 1.01 June 2\, 2002 Transfer from principal cash 152.49 June 24, 2002 Franklin PA Trust Fund dividend 324.12 June 24, 2002 Pa. Municipal Bond Fund dividend 123.08 June 25, 2002 Eaton Vance Munic. Trust interest 178.34 June 30, 2002 Interest income 140.00 June 30, 2002 Interest income 140.00 June 30, 2002 Interest Income 0.04 July 10,2002 Southfork Munic. Bond interest 1,075.00 Ju Iy 10, 2002 Pa. Municipal Bond Fund dividend 123.08 Partial and Final ACGOunt, E. Viana Rowe Trust. Estate File No.: 21-2002-959 Page 3 July 22. 2002 Eaton Vance Munic. Trust interest 15132 July 23. 2002 Franklin PA Trust Fund dividend 324,1 2 July 31.2002 Interest income 140.00 July 3 1.2002 Interest income 140.00 July 31,2002 Interest income 1,86 August 5, 2002 Pa. Municipal Bond Fund dividend 121.58 August 19.2002 Eaton Vance Munic. Trust interest 167.53 August 27, 2002 Franklin PA Trust Fund dividend 324.12 August 30. 2002 Interest income 140.00 August 30. 2002 Interest income 140.00 August 30, 2002 Interest income 0.85 September 10,2002 Pa. Municipal Bond Fund dividend 120.08 September 19,2002 Eaton Vance Munic. Trust interest 172.94 September 24. 2003 Franklin PA Trust Fund dividend 320.31 September 30, 2002 Interest income 140.00 September 30, 2002 Interest income 140.00 October 7, 2002 Pa. Municipal Bond Fund dividend 120.08 October 21, 2002 Eaton Vance Munic. Trust interest 156.73 October 25, 2002 Franklin PA Trust Fund dividend 320.30 October 30, 2002 Gain on Sale of Eaton Vance Munic. Tax-Free Fund 146.14 October 30, 2002 Gain on Sale of Eaton Vance Munic. Tax-Free Fund 53.1 I Partial and Final Account, E. Viona Rowe Trust. Estate File No.: 21-2002-959 Page 4 October 30, 2002 Gain on Sale of MFS Pa. Munic. Bond Fund 270.18 October 30, 2002 Gain on Sale of Franklin Pa. Tax-Free Income Fund 610.11 October 30, 2002 Interest received on proceeds of sale of assets 5.54 October 3 1 , 2002 Interest income 140.00 October 31 , 2002 Interest income 140.00 October 31, 2002 Interest income 116.16 November 8, 2002 Pa. Municipal Bond Fund dividend 65.03 November 20, 2002 Eaton Vance Munic. Trust interest 10.81 November 22, 2002 Correction to interest received June, 2002 0.51 November 22, 2002 Reverse Temp. Cash to correct amount (0.04) November 22,2002 Principal Cash Trf. To Income 870.38 November 29,2002 Interest income 140.00 November 29,2002 Interest income 140.00 December 31,2002 Interest income 140.00 December 3 I , 2002 Interest income 140.00 Decem ber 3 1 , 2002 Interest income 116.48 December 3 I, 2002 Interest income 67.27 December 31, 2002 Loss on Sale of South Fork Munic. Bond (l 07.26) January 31, 2003 Interest income 140.00 January 31, 2003 Interest income 140.00 January 31, 2003 Interest received on redemption ofING Annuity 2,723.37 Partial and Final Account, E. Viana Rowe Trust. Estate File No.: 21-2002-959 Page 5 February 3, 2003 Interest income 18.84 February 28, 2003 Interest income 140.00 February 28, 2003 Interest income 140.00 February 28, 2003 Interest income 94.99 March 31, 2003 Interest income 140.00 March 3 I, 2003 Interest income 140.00 April 3, 2003 Interest income 107.12 April 30, 2003 Interest income 140.00 April 30, 2003 Interest income 140.00 May 2, 2003 Interest income 96.86 May 30, 2003 Interest income 140.00 May 30, 2003 Interest income 140.00 June 3, 2003 Interest income 95.79 TOTAL INCOME RECEIVED 18,508.50 DISBURSEMENTS FROM PRINCIPAL March 3 I, 2002 Fiduciary fee from principal 735.23 April 18,2002 Tax preparation fee from principal 125.00 June 18,2002 Fiduciary fee from principal 734.43 June 21,2002 Transfer to income cash 152.49 September 13,2002 Fiduciary fee from principal 643.42 Partial and Final Account. E. Viona Rowe Trust. Estate File No.: 21-2002-959 Page 6 TOTAL DISBURSEMENTS FROM PRINCIPAL 1,989.95 175,00 870,38 200.00 5,625,90 October 9,2002 Termination fee to the Orchard Foundation October 9, 2002 Tax preparation fee to the Orchard Foundation November 22, 2002 Transfer to income cash April 24, 2003 Tax preparation fee to the Orchard Foundation DISBURSEMENTS FROM INCOME January 11, 2002 Southfork Murrie. Bond amortization 10.30 February 7, 2002 Monthly Distribution 1,950.34 March 7, 2002 Monthly Distribution 890,26 March 3 I, 2002 Fiduciary fee, from income 735.23 April 5, 2002 Monthly Distribution 140.88 April 18,2002 Tax preparation fee from income 125.00 May 7, 2002 Monthly Distribution 766.79 June 7, 2002 Monthly Distribution 890.34 June 18, 2002 Fiduciary fee from income 734.43 June 30, 2002 Southfork Munic. Bond amortization 10.30 July 5,2002 Monthly Distribution 313.34 August 7, 2002 Monthly Distribution 1,955.38 September 6,2002 Monthly Distribution 894,08 September 13,2002 Death Certificates to Division of Vital Records 30,00 Partial and Final Account. E. Viona Rowe Trust. Estate File No.: 21-2002-959 Page 7 September 13,2002 Fiduciary fee from income 643.42 October 9, 2002 Termination fee to The Orchard Foundation 1,989.95 October 9, 2002 Tax preparation fee from income 175.00 April 24, 2003 Tax preparation fee from income 200.00 August 26, 2003 Attorney's Fees to Frey & Tiley 400.00 August 26, 2003 Reimburse Frey & Tiley for Filing Fee for 1st & Final} 125.00 TOTAL DISBURSEMENTS FROM INCOME 12,980.04 Partial and Final Account, E. Viana Rowe Trust. Estate File No.: 21-2002-959 Page 8 RECAPITULATION TOTAL PRINCIPAL RECEIVED TOTAL INCOME RECEIVED TOTAL DISBURSEMENTS FROM PRINCIPAL TOTAL DISBURSEMENTS FROM INCOME BALANCE FOR DISTRIBUTION 401,274.56 18,508.50 5,625.90 12,980.04 401,177.12 PROPOSED SCHEDULE OF DISTRIBUTION CHAPEL POINTE AT CARLISLE 770 South Hanover Street Carlisle, Pennsylvania 17013 December 20, 2002 Partial Distribution Net to be Distributed THE CHRISTIAN AND MISSIONARY ALLIANCE P.O. Box 35660 Colorado Springs, CO 80935-3566 December 20, 2002 Partial Distribution Net to be Distributed Total Distribution: 401,177.12 ########################################### 200,588.56 (80,000.00) 120,588.56 200,588.56 (80,000.00) 120,588.56 See true and correct copy of Trust attached as Exhibit "A" hereto. Partial and Final Account, E. Viona Rowe Trust. Estate File No.: 21-2002-959 Page 9 STATE OF COLORADO ) ) :88.: ) COUNTY OF Before me, the undersigned officer, personally appeared Michael D. Kennedy; who acknowledged himself/herself to be theDirector For Trust: Servic"Of The Christian and Missionary Alliance, Trustee Under Agreement of E. Viona Rowe, dated July 9, 1993, First Amendment dated August 26, 1993 and Second Amendment dated November 6, 2000, who being duly sworn according to law, deposes and says that the foregoing First and Final Account is true and correct to the best of his/her knowledge, information and belief. Sworn to and subscribed before me this 22nd day of July, 2003. ~ . d :/ /,? / d~ ~:;:-- /16~? /t//c eX"1//?d Ip- y'-o b r Partial and Final Account, E. Viona Rowe Trust. Estate File No.: 21-2002-959 Page 10 AGREEMENT made this 9th day of July, 1993, between E. VIONA ROWE, residing at 770 South Hanover Street, Carlisle, Pennsylvania 17013, ("Donor") and THE CHRISTIAN AND MISSIONARY ALLIANCE, a Colorado corporation with its principal office at 8595 Explorer Drive, Colorado Springs, Colorado 80920, ("Alliance"). I. Transfer to Gift Fund. The Donor transfers and delivers to the Alliance the property described in the annexed Schedule "A" ("Gift Fund") which the Alliance accepts upon the following terms. 2. (A) Payments to Donor. During the lifetime of the Donor, the Alliance shall pay her the entire net income of the Gift Fund in quarterly or such more frequent installments as it may determine. The Alliance is further authorized to pay to the Donor, or apply for her benefit, as much of the Gift Fund principal as it may deem advisable and necessary for her maintenance, support, and health. (B) Pavments to Survivor Beneficiary. Upon the Donor's death, if the Donor's sister, OLIVE W. ROWE, survives her, the Alliance shall be authorized to pay to the Donor's sister, or apply for her benefit, as much of the net income of the Gift Fund as it may determine advisable and necessary for her maintenance, support and health. In making income distributions the Alliance shall take into account federal, state and other government benefits to which the Donor's sister is entitled. (C) Payment of Remainder. Upon the death of the survivor of the Donor and her sister, this Agreement shall terminate and the then Gift Fund, and any accrued income, shall be distributed as follows: (I) Forty percent (40%) thereof to THE ALLIANCE HOME OF CARLISLE, PENNSYL VANIA, 770 South Hanover Street, Carlisle, Pennsylvania 17013, to be used for its general purposes; IDIIIII'-A- (2) Twenty percent (20%) thereof to the INDIANA ALLIANCE CHURCH 2440 Warren Road, Indiana, Pennsylvania 15701-3209, to be used for its general purposes; and (3) Forty percent (40%) thereof to the Alliance for its Great Commission Fund. 3. Payments to Re9resentative. Whenever the Donor or her sister has been certified by her physician in writing to the Alliance of being incapable of managing her own affairs, the Alliance may make payment of the net income or principal of the Gift Fund in any or all of the following ways: (I) By paying the same to the committee, conservator or other person having the care and control of the Donor or her sister, as the case may be. (2) By expending it in such other manner as the Alliance in its discretion believes will benefit the Donor or her sister, as the case may be. Any payment or distribution authorized in this paragraph shall be a full discharge to the Alliance with respect thereto. 4. (A) Investment Powers. In addition to the powers conferred upon it by law, the Alliance is authorized to invest and reinvest the Gift Fund in any kind of property without diversification as to kind or amount and without regard to the limitations imposed by law on investments and is specifically authorized to invest the Gift Fund in any securities or evidence of indebtedness of the Alliance or any affiliated organization. (B) Powers Re~ardinll Real Property. The Alliance shall have the power to sell, exchange, lease, mortgage or otherwise dispose of any real property which is part of this trust upon such terms as it determines, and to execute and deliver deeds, leases, mortgages and other related instruments. Any lease may be made for such periods (even those exceeding the maximum term specifically authorized by law) as it determines. 5. Compensation: No Bond. The Alliance shall be entitled to receive the statutory commissions allowed to a trustee under New York law for services rendered under this Agreement. No bond or other security shall be required of . BT-A- the Alliance in any jurisdiction. The Alliance shall have the right to resign at any time by acknowledged written instrument delivered to the Donor, her sister or their respective legal representatives. 6. Additional Transfers. The Donor and her sister may, from time to time, make additional transfers and conveyance acceptable to the Alliance to be added to the Gift Fund. 7. Rillht to Revoke or Amend. The Donor during her lifetime shall have the personal right, at any time and from time to time, by acknowledged written instrument delivered to the Alliance, to alter, amend or revoke this Agreement, either in whole or in part, provided however, that if altered or amended, the duties, powers and responsibilities of the Alliance shall no be changed without its consent. In case of revocation, the Gift Fund, or that part thereof as to which this Agreement is revoked shall be conveyed by the Alliance to the Donor or in accordance with her written directions, as the case may be. This Agreement may not be revoked by the committee, conservator, attorney-in-fact or other person having the care and control of the Donor. 8. Governing Law. This Agreement is made pursuant to, and shall be interpreted in accordance with, the laws of the State of New York. ElOtb1' -A- AMENDMENT OF REVOCABLE TRUST AGREEMENT AGREEMENT made this 26 day of August, 1993, amending a certain Revocable Trust Agreement between E. VIONA ROWE, residing at 770 South Hanover Street, Carlisle, Pennsylvania 17013, ("Donor") and THE CHRISTIAN AND MISSIONARY ALLIANCE, a Colorado corporation with its principal office at 8595 Explorer Drive, Colorado Springs, Colorado 80920, ("Alliance"). ONE: The Donor does hereby amend that Revocable Trust Agreement made July 9, 1993, between her, as Donor, and the Alliance, as Trustee, in accordance with the power to do so retained by her under paragraph 7 of the July 9, 1993 Agreement so that paragraph 2(C) of that Agreement will now read as follows: "(C) Payment of Remainder. Upon the death of the survivor of the Donor and her sister, this Agreement shall terminate and the then Gift Fund, and any accrued income, shall be distributed as follows: (1) Forty-five percent (45%) thereof to THE ALLIANCE HOME OF CARLISLE, PENNSYL VANIA, 770 South Hanover Street, Carlisle, Pennsylvania 17013, to be used for its general purposes; (2) Ten percent (10%) thereof to INDIANA ALLIANCE CHURCH, 2440 Warren Road, Indiana, Pennsylvania 15701-3209, to be used for its general purposes; and (3) Forty-five percent (45%) thereof to the Alliance for its Great Commission Fund." TWO: In all other respects the July 9, 1993 Agreement is ratified and confirmed. THREE: The Alliance, as Trustee, hereby consents to this Amendment of Agreement by the Donor and agrees to carry out the provisions of the July 9,1993 Agreement, as amended. IDIElt "A- E. VIONA ROWE SECOND AMENDMENT AND FIRST RESTATEMENT OF REVOCABLE TRUST AGREEMENT AGREEMENT made this 6th day of November, 2000, amending a certain Revocable Trust Agreement made by E. VIONA ROWE ("Donor"), and THE CHRISTIAN AND MISSIONARY ALLIANCE, a Colorado corporation with its principal office at 8595 Explorer Drive, Colorado Springs, Colorado 80920 ("Alliance" and "Trustee"). The Donor, residing at 770 South Hanover Street, Carlisle, Pennsylvania 17013, does hereby amend that Revocable Trust Agreement made July 9,1993, and previously amended on August 26, 1993, between her, as Donor, and the Alliance, as Trustee, in accordance with the power to do Sll retained by her under paragraph 7 of the July 9,1993 Trust Agreement as follows: ONE: The Donor hereby removes the Alliance as Trustee and designates THE ORCHARD FOUNDATION, 5225 North Academy Boulevard, Suite 100, Colorado Springs, CO 80918 to serve as Trustee. TWO: 1 The Agreement will now read in its entirety as follows: Transfer to Gift Fund. The Donor transfers and delivers to THE ORCHARD FOUNDATION, a Colorado corporation with its principal offices at 5225 North Academy Boulevard, Suite 100, Colorado Springs, Colorado 80918 ("Foundation") the property described in the annexed Schedule "A" ("Gift Fund") which the Foundation accepts upon the following terms. 2. Payments to Donor. During the lifetime of the Donor, the Foundation shall pay her the entire net income of the Gift Fund in quarterly or such more frequent installments as it may determine. The Foundation is further authorized to pay to the Donor, or apply for her benefit, as much of the Gift Fund principal as it may deem advisable and necessary for her maintenance, support or health. ...... 3. Pavments to Reoresentative. Whenever the Donor has been certified by her physician, in writing to the Foundation, as being incapable of managing her own affairs, the Foundation may make payment of her share ofthe net income or principal of the Gift Fund in any or all of the following ways: (I) By paying the same to the committee, conservator or other person having the care and control of the Donor. (2) By expending it in such other manner as the Foundation in its discretion believes will benefit the Donor. Any payment or distribution authorized in this paragraph shall be a full discharge to the Foundation with respect thereto. 4. Payment of Remainder. Upon the Donor's death, after the payment of the Donor's just debts and last illness and funeral expenses, the remaining Gift Fund, and any accrued income shall be distributed as follows: (I) Fifty percent (50%) thereof to CHAPEL POINTE AT CARLISLE, 770 South Hanover Street, Carlisle, P A 170 I 3, to be used for The Honor Society for Benevolence; and (2) Fifty percent (50%) thereofto the Foundation to be used for the Great Commission Fund of The Christian and Missionary Alliance. 5. (A) Investment Powers. In addition to all powers now or hereafter conferred upon it by law, the Trustee is authorized to invest and reinvest the Gift Fund in any kind of property without diversification as to kind or amount and without regard to the limitations imposed by law on investments and is specifically authorized to invest the Gift Fund in any securities or evidences of indebtedness of the Foundation or any affiliated organization. (B) Powers Regarding Real Property. The Foundation shall have the power to sell, exchange, lease, mortgage or otherwise dispose of any real property which is part of this trust upon such terms as it determines, and to execute and deliver deeds, leases, mortgages and other related instruments. Any lease may be made for such periods (even those exceeding the maximum term specifically authorized by law) as it determines. _w 6. Additional Transfers. The Donor may, from time to time, make additional transfers and conveyances acceptable to the Foundation to be added to the principal of the Gift Fund and held under the provisions of this Agreement. 7. Compensation: No Bond. The Foundation shall be entitled to receive the compensation allowed a Trustee under Colorado law for services rendered under this Agreement. No bond or other security shall be required of the Foundation in any jurisdiction. The Foundation shall have the right to resign at any time by acknowledged written instrument delivered to the Donor or her legal representative. S. Ri~ht to Revoke or Amend. The Donor, during her lifetime, shall have the personal right, at any time and from time to time, by acknowledged written instrument, to alter, amend or revoke this Revocable Trust Agreement, either in whole or in part, provided, however, that if altered or amended, the duties, powers and responsibilities of the Foundation shall not be changed without its consent. In case of revocation, the Gift fund shall be conveyed by the Foundation to the Donor, or in accordance with her written directions. This Agreement may not be revoked by the Donor's committee, conservator, attorney-in-fact or other person having the care and control of that Donor. 9. Governing Law. This Agreement is made pursuant to, and shall be interpreted in accordance with, the laws of the State of Colorado." THREE:The Foundation, as Successor Trustee, hereby consents to this Amendment of Agreement by the Donor and agrees to carry out the provisions of the July 9, 1993 Agreement, as amended and restated. 4 ........ i~ // IT J ~ '" 'U\l\ jO \XOO JO Jl34 ~ . 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'" CI:l= Q ~ rJ'J C' ~ '" ! ~e~~~e:: /P "" "'J-a;>>g~-n rJj Z c ~ ~ = ~ o=--O:II l cl'l'e-=- = ~g::r:om ~=-... ~~=- <1I::I:z-< a>=-S'''=-'''1 /",:M l:Wl rrn C"a a.=->s;S' ;t....::J ...(~ =:J...~cr-l li' ~ g !....~ .e:,. ......elI >- S. =--=->~li~> "'.....""'1 ~r t;.~",,>m 1:;1 ~~~~~g~ ~ClII;:e-< fil' = ...l'~c ~ .. ... g....r.Il\C.......,C i:P - " . P'I".... \CO "< ;:I . .. c ~,;->...>; C" = e-~ .... t"1 = ... ... .. S' ':C ~ < ~. ... c = =-Il:> .. = =:r t.H On~ =~ ~ F', ., ~ ~-It ~ ..:;) cr :2. .~ ~ o n - ... _.-n"c-" V> 0;;-"'""' _ !::a.- (:;'" Mii~ :r ~!.c. ':) --. ::T~l r- ~"Cl::'\ ("'t',. og- ~ . .:it -g -::. (5 _~.oc ~."a 7' 0. ~ '" C. ..... (", g.~~ ~ ~.:3 r-..""c.!. 97': '~~,._ (:7 L '-~ ~ STATUS REPORT UNDER RULE 6.12 (, I voK Name of Decedent: ELSIE VIONA ROWE Date of Death: AUGUST 28. 2002 No. 21-02-0959 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: I. State whether administration of the estate is complete: -X- Yes _ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. I is Yes, state the following: a. Did the personal representative file a fmal account with the Court? Yes X No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? X Yes No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of Orphan's Court and may be attached to this report. Date: 11/4/03 Signatu~ 0. ~ IRWIN & McKNIGHT Roger B. Irwin. Esauire Name (please type or print) 60 West Pomfret Street Address Carlisle. PA 17013 City, State, Zip (717) 249-2353 Telephone Number Capacity: X Personal Representative Counsel for Personal Representative