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HomeMy WebLinkAbout01-28-15 �.� Q v r r TRUST COURT OF COMMON PLEAS OF ` -D c� Cumberland COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION `' � r , r_ 00 NAME OF TRUST -t _i --' (TRUST UNDER WILL OF 00 f— res (,) Cr) C3 or � ) TRUST44XDE�-E�EZED OXrantham Memorial Park Association Perpetual Care Fund EjAfEI} as Qualified Trustee pursuant to Statute No. - c_ PETITION FOR ADJUDICATION/ STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 This form may be used in all cases involving the Audit of Trust Accounts. If space is insufficient, riders may be attached. INCL UDE ATTACHMENTS AT THE BACK OF THIS FORM. Name of Counsel: Richard C. Snelbaker, Esquire Supreme Court I.D.No.: 6355 Name of Law Firm: Snelbaker& Brenneman, P.C. Address. 44 West Main Street, Mechanicsburg, PA 17055 Telephone: 717-697-8528 Fax: 717-697-7681 FormOC-02 10.13.06 Page I of 10 TRUST COURT OF COMMON PLEAS OF Cumberland COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NAME OF TRUST (TRUST UNDER WILL OF or TRUST44XDE�4�EZED 01;rrantham Memorial Park Association Perpetual Care Fund 13ATEI} as Qualified Trustye pursuant to Statute No. PETITION FOR ADJUDICATION/ STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 This form may be used in all cases involving the Audit of Trust Accounts. If space is insufficient, riders may be attached. INCL UDE ATTACHMENTS AT THE BACK OF THIS FORM. Name of Counsel: Richard C. Snelbaker, Esquire Supreme Court I.D. No.: 6355 Name of Law Firm: Snelbaker& Brenneman, P.C. Address. 44 West Main Street, Mechanicsburg, PA 1.7055 Telephone: 717-697-8528 Fax: 717-697-7681 Farm oc-oz rev 10.!3.06 Page 1 of 10 Name of Trust: Grantham Memorial Park Association Perpetual Care Fund I. Name(s) and address(es) of Petitioner(s): Petitioner: Petitoi` Name: Grantham Memorial Park Frederick K. Barr, Treasurer Association Address: P.O. BOX 167 Grantham, PA 17027 2. Check if any of the following issues are involved in this case: A. Appointment of Trustee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B. Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C. Discharge of Trustee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D. Transfer of Situs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 E. Appointment of Ad Litem . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F. Minor, Unborn or Unascertained Beneficiary(ies) . . . . . . . . . . . . . . . . . . . . . . G. Principal Distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 H. Partial/Full Termination of Trust . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 1. Missing Beneficiary(ies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . El J. Cy Pres . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 K. Williamson Issue* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . L. Otherlssues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 List: Please note: A detailed explanation of issues checked should be set forth at item 13 below. *See Williamson Estate,368 Pa.343,82 A.2d 49(1951),if Trustee was also Executor of the settlor/decedent's estate and received commissions in such capacity. Form OC-02 rev 10.13.06 Page 2 of 10 Name of Trust: Grantham Memorial Park Association Perpetual Care Fund 3. Testamentary Trust: Decedent's date of death: N/A Date of Decedent's Will: Date(s) of Codicil(s): Date of probate: or Inter Vivos Trust: Date of Trust: N/A Date(s) of Amendment(s): 4. A. If any other Court has taken jurisdiction of any matter relating to this Trust, explain: B. Identify all prior accountings and provide dates of adjudication. 5. A. State how each Trustee was appointed: Grantham Memorial Park Association is the qualified Trustee of its perpetual care fund pursuant to 9 Pa C.S. section 309 B. If a Petitioner is not a Trustee, explain: Forn,oc-oz rev 10.13.06 Page 3 of 10 Name of Trust: Grantham Memorial Park Association Perpetual Care Fund 6. State how and when the present fund was awarded to Trustee(s): Perpetual Care Fund is mandated by law Sec 9 Pa.C.S. section 309 7. Period covered by accounting: July 3, 2012 to December 31, 2014 8. Current fair market value of the Trust principal is $ 195,582.74 (Seepage 1 of Account.) 9. State concisely the dispositive provisions of the Trust: Use and disposition of perpetual care fund is governed exclusively by law. See Chapter 3 of Title 9 of Pennsylvania Consolidated Statutes (9 Pa. C.S. section 301 et seq.) 10. Explain the reason for filing this Account (if filed because of the death of a party, state name of person, relationship to Trust and date of death): As required by law- see 9 Pa. C.S. section 308 Form OC-02 rev 10.13.06 Page 4 of 10 Name of Trust:Grantham Memorial Park Association Perpetual Care Fund IL State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit(see Pa. O.C. Rule .1.2.4): No need for guardian or trustee ad litem. 12. A. State the amount of Pennsylvania Transfer Inheritance Tax and Pennsylvania Estate Tax paid (including postponed tax on remainder interests), the dates of payment and the interests upon which such amounts were paid: Date Payment Interest N/A B. If any such taxes remain unpaid or are in dispute, explain: N/A 13. Describe any questions requiring Adjudication and state the position of.Petitioner(s) and give details of any issues identified in item 2: No issues to be adjudicated. Form oC-02 rev 10./3.06 Page 5 of 10 e� Name of Trust:Grantham .Memorial Park Association Perpetual Care Fund 14. Written notice of the Audit as required by Pa. O.C. Rules 6.3, 6.7 and 6.8 has been or will be given to all parties in interest listed in item 15 below. In addition, notice of any questions requiring Adjudication as discussed in item 13 above has been or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such notice. B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit together with a statement executed by Petitioner(s) or counsel certifying that such Notice has been given. C. If any such party in interest is not sui juris (e.g., minors or incapacitated persons), Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa. O.C. Rule 5.2. D. If any charitable interest is involved,Notice of the Audit has been or will also be given to the Attorney General as required under Pa. O.C. Rule 5.5. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a copy of such Notice) must be submitted herewith or at the Audit. 15. List all parties of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the Trust, whether such interest is vested or contingent, charitable or non-charitable. This list shall: A. State each party's relationship to the Settlor/Decedent and the nature of each party's interest(s); Name and Address o/'Each Party in Interest I Relationship and Comments,if any I Interest Pennsylvania State Real Estate Copy of Account is See 9 Pa C.S. Commission being filed with the section 308 P.O. Box 2649 Commission as Harrisburg, PA 17105-2649 required by law. Form OC-02 rev 10.13.06 Page 6 of 10 Name of Trust: Grantham Memorial Park Association Perpetual Care Fund Name and Address of Each Party in Interest I Relationship and Comments,if any I Interest B. Identify each party who is not sui juris(e.g., minors or incapacitated persons). For each such party, give date of birth, the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address and relationship of each; and No minors or incapacitated parties. C. If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters and type of Letters granted. No distribution to be made 16. If Petitioner(s) has/have knowledge that a Trust share has been assigned or attached, provide a copy of the assignment or attachment, together with any relevant supporting documentation. None 17. If a trustee's principal commission is claimed: None— Petitioner as qualified trustee does not take nor claim a commission. A. if based on a written agreement, attach a copy thereof. Form OC-02 rer l0.I3.06 Page 7 of 10 Name of Trust:Grantham Memorial Park Association Perpetual Care Fund B. If a principal commission is claimed, state amount. Petitioner pays fee to Orrstown Bank(as reported in Account) for management services. See copy of investment trust agreement attached hereto as "Exhibit A". C. If a principal commission is claimed, state the amounts and dates of any principal commissions previously paid in prior accounting periods. Amount Date Paid 18. If a reserve is requested, state amount and purpose. Amount: 0.00 Purpose: If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . El Yes ElNo If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? . . . . . . . . . . . . . . . . . . . . . . . . . . 0 Yes 0 N Form OC-02 rev 10.13.06 Page 8 of 10 Name of"Trust: Grantham Memorial Park Association Perpetual Care Fund Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled and suggest(s) that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows: A. Income: Proposed UistriUtee(S) Amount Proportion None B. Principal: Proposed Uisnribufee(s) AnpnurNProportion None Submitted By: (All petitioners must sign. Add additional lines if necessary): Name of Petitio er: Grantham Memorial Park.As.so.c:ia-t, By: Ile Frederick K. Barr, Treasurer Form OC-02 rev 0.13.06 Page 9 of 10 Name of Trust: Grantham Memorial Park Association Perpetual Care Fund Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that he/she he is lime Treasurer of the above-named name ofcoiporalion Grantham Memorial ParkAssociatiorindl that the facts set forth in the foregoing Petition for Adjudication / which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 (relating to unsworn falsification to authorities). Sig ature of Petitioner Frederick K. Barr *Corporate petitioners must complete bracketed information. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication / Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form have been made beyond the responses herein. Signature of Counsel for Petitioner Richard C. Snelbaker Form OC-02 rev/0./3.06 Page 10 of 10 f , f TRUST AGREEMENT THIS AGREEMENT made this day of `-1 ,2012,by and between GRANTHAM MEMORIAL PARK ASSOCIATION, a Pennsylvania non-profit corporation,P. O. Box 167, Grantham, PA 17027,party of the first part,hereinafter referred to as"Settlor": AND ORRSTOWN BANK,A Banking Corporation organized and existing under the laws of the commonwealth of Pennsylvania, having its Trust Office at 77 East King Street, Shippensburg, Cumberland County,Pennsylvania,party of the second part, hereinafter;referred to as"Trustee", WHEREAS, Settlor serves as the qualified trustee of a perpetual lot care fund (hereinafter called"Fund") as required by The Pennsylvania Act of Assembly of November 15, 1972,P.L. 1063,No, 271,as amended(9 Pa. C.S.A. § 101,et sect.) (hereinafter called"the Act") and has determined the need for professional investment services for the assets held in said Fund; and WHEREAS, Settlor desires to employ Trustee for the purpose of holding in trust certain cash and securities in its Fund, to provide investment services, and to maintain proper records of such services and to account therefor to Settlor; and WHEREAS, Settlor has delivered to, and Trustee acknowledges receipt of,certain assets as shown by the Receiptfor Assets Delivered,attached hereto and incorporated herein by reference thereto; NOW,THEREFORE, in consideration of these presents,the parties hereby agree as follows: T. CUSTODY OF CASHANDSECURITIES All securities that are depository eligible will be held in book entry form in the custody Bank employed by the Trustee for the purpose of depository availability. Any other securities required,to be registered shall be registered in the Trustee's Nominee,unless the unique nature of an asset dictates otherwise,in which case that security will be registered in the name of the. Settlor addressed to the Trustee. Trustee will maintain the annual financial statements received relating to securities held in this account, Proxies will be voted in favor of existing management by the Trustee unless instructed otherwise by Settlor. IL INVESTMENTS As the Settlor has conferred unto the Trustee total investment authority,the Trustee will operate under its own discretion as a reasonable investor,and within the objectives established for the account by the Settlor,when making purchases and sales for the account. The Trustee shall purchase for the amount: only securities which comply with the Act(see specifically§ 307), as well as any securities that the Settlor may specifically direct in writing for the Trustee to purchase for the account, Trustee is obligated to take whatever action it determines is advisable in regards to stock dividends,warrants,rights to subscribe,plans for reorganization or recapitalization,or plans for the exchange of securities. 2 The INVESTMENT OBJECTIVE of this portfolio will be income with capital preservation. 111.COLLECTION OF INCOME AND PRINCIPAL Trustee is to collect interest,dividends and all other forms of income from any securities, proceeds from matured,redeemed or sold securities and reinvest the same in such a manner as to fulfill the objectives of the account as established by the Settlor. IV.DISTRIBUTION OF PRINCIPAL Trustee shall pay over to,or on behalf of, Settlor such cash and/or securities, in such form or manner as Settlor shall from time to time direct. V.RECORDS OF ACCOUNT Trustee will keep accurate records of the receipt and disbursement of all cash and securities held by Trustee for Settlor's account and shall provide all necessary data for the preparation of the bi-annual accounting required by the Act. Settlor has the right to receive confirmation of security trades according to Regulation H of the Federal Reserve Bank,but waives this right. In addition to the regular quarterly statements,Trustee shall furnish Settlor with an annual tax report showing a summary of receipts,disbursements and investment changes,all coded for taxability or deductibility. V1. SPECIAL POWER OF ATTORNEY Settlor confers unto Trustee,when acting on behalf of Settlor, or upon instructions from Settlor,a Special Power of Attorney allowing Trustee to affix Settlor's signature to checks, 3 security orders,proxies,stock certificates and stock powers and all other documents requiring Settlor's signature necessary to effect Trustee's duties and responsibilities under this agreement VII.BENEFICIAL OMMR DISCLOSURE Settlor'will be the beneficial owner of all securities,stocks and/or bonds held for it by the Trustee. As the beneficial owner, Settlor has the right to receive proxies,annual reports, corporate mailings, and other mailings related to the ownership of these shares.It is Settlor's decision to object to the release of its name and address to requesting parties seeking to provide Settlor with such mailings. VIII.COMPENSATION Trustee shall receive compensation for its services as shall be established under an adopted Schedule of Fees in effect at the time the services were rendered and such compensation becomes payable. The Trustee may deduct its fees directly from the cash balances of the account. The Schedule of Fees applies to Trustee accounts with or without investment discretion/responsibility delegated to Trustee. The Schedule of Fees in effect at the time this account was established marked-"Exhibit B is attached hereto and 'incorporated herein by reference thereto. IX MISCELLANEOUS PROVISIONS Settlor agrees to reimburse, indemnify and hold harmless Trustee from and against any taxes or other governmental charges, and any expenses related thereto,which may be imposed or assessed in respect to this agreement or any part hereof. This agreement may be terminated upon thirty(30)days' written notice by either party delivered to the other. 4 IN WITNESS WHEREOF,the parties have caused this agreement by their duly authorized officers this day of ,2012. GRANTHAM MEMORIAL PARD ASSOCIATION v .2337JOV By Taxpayer Identification Number C.Robert Watts,President ACCEPTED: ORRSTOWN BANK By Title: T4s, NP--jr, 5 BY-ITBIT A RECEIPT FOR ASSETS DELIVERED GRANTHAM MEMORIAL PARK ASSN 568 706 GRANTHAM RD PO BOX10-4 GRANTHAM,PA 17027 / _ 27— 00.12701Z .,— Date Pay to the Order of Q' i ` ��' _- Dollars 8 oitiir:, ( PNCBANK (� J PNC BenL•,N,A, 000 Cmwg PA For 1:03131273131: 500411294211' 05613 Received by: -- 6 c - EXHIBIT B SCHEDULE OF FEES FIDUCIARYACQ0jM$ The following schedule of fees applies to Trust accounts. PLS ➢ Based on the monthly market value or appraisal value of the assets: ■ Less than$1,000,000 - 1.00% ■ $1,000,000 - $2,000,000 - 0.90% ■ Greater than$2,000,000 - 0.75% > Minimum Fee: $2,500 When serving as Co-Fiduciary,the Bank fees are not reduced,not are fees divided with Co- Fiduciaries. Co-Fiduciaries are entitled to solicit reasonable compensation. APPROVED 10/8/09 BY TRUST COMMITTEE 5 RATES EFFECTIVE 1/1/10 In the Court of Common Pleas of County, Pennsylvania 42oq,Li 615.5"Y nn Orphans' Court Division File No. off' ` R Grantham Memorial Park Association First and Partial Account of Grantham Memorial,Park Association, Qualified Trustee OF PERPETUAL CARE FUND Accounting for the period: 07103/2012 to 1213112614 Purpose of Account: Grantham Memorial Park Association, Qualified Trustee, offers this Account to acquaint interested parties with the transactions that have occurred during the Administration, of the Perpetual Care Fund of said Association. It is important that the Account be carefully examined. Requests for additional information or questions or objections can be discussed with: Richard C. Snelbaker, Esquire 44 West Main Street Mechanicsburg, PA, 17055ri , (717) 697-8528 Co rr) �.� FTI i :.a Z3 Y. 7 ' C:�) SCHEDULE B GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL Gain. Loss .09/2012012 Sale shares'Vanguard Fixed Income 24.30900 Net Proceeds 712.00 Fiduciary Acquisition Value -702.65 9.35 09/20/2012 Sale shares Vanguard IT Investment 43.17300 Net Proceeds 449.00 Fiduciary Acquisition Value 443.39 5.61 09/20/2012 Sale shares Vanguard Short Term 141000 Net Proceeds 37.00 Fiduciary Acquisition Value -36.73 0.27 09/20/2012 Sale shares Vanguard.Total.Bond Index 1,130:04500 Net Proceeds 12,600.00 Fiduciary Acquisition Value :12,600.00 0.00 11/16/2012 Sale snares T Rowe Price Short Term Bond 8,271.11800 Net Proceeds 404114.92 Fiduciary Acquisition Value -40,034.00 80=92 0212512013 Sale share Vanguard IT Investment 0,58500 Net Proceeds 6.00 Fiduciary Acquisition Value -6.01 -0.01 B-1 SCHEDULE B GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL Continued Gain Lass 12113/2013 Sale shares Federated Total Return 795.49200 Net Proceeds 8,734.50 Fiduciary Acquisition Value -9,034.22 -299.72 01/31/2014 Sale shares PIMCO Low Duration 48.74300 Net Proceeds 504.00 Fiduciary Acquisition Value -518.39 -14.39 01/3112014 Sale shares Vanguard Short Term 53.02900 Net Proceeds 569.00 Fiduciary Acquisition Value -571,13 -2.13 05/27/2014 Sale shares Federated Total Return 2,69800 Net Proceeds 30.00 Fiduciary Acquisition Value -30.63 -0.63 05/27/2014 Sale shares Oppenheimer Senior Floating Rate 1,047.55000 Net Proceeds 8,778.47 Fiduciary Acquisition Value -8,799.50 -21.03 0512712014 Sale shares Vanguard Fixed Income 14.74000 Net Proceeds 394.00 Fiduciary Acquisition Value -424.88 -30.88 B-3 SCHEDULE B GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL Continued Gain Loss 05/2712014 Sale shares Vanguard IT Investment 1.20700 Net Proceeds 12.00 Fiduciary Acquisition Value -12.24 -0.24 05/27/2014 Sale shares Vanguard/Wellesley Income 7.35900 Net Proceeds 459.00 Fiduciary Acquisition Value -447.8111.19 12122/2014 Sale share PIMCO Low Duration 0.86700 Net Proceeds 8.89 Fiduciary Acquisition Value -9,00 -0.11 12122/2014 Sale shares PIMCO Low Duration 2.42200 Net Proceeds 24.83 Fiduciary Acquisition Value -25.00 -0.17 12/22/2014 Sale share PIMCO Low Duration 0.09700 Net Proceeds 0.99 Fiduciary Acquisition Value -1,00 -0.01 12/22/2014 Sale shares PIMCO Low Duration 2,576.13000 Net Proceeds 26,405.33 Fiduciary Acquisition Value -27,392.76 -987.43 TOTAL GAINS AND LOSSES/PRINCIPAL 109.33 LESS LOSS -2,937.14 NET GAIN OR LOSS -2,827.81 B-4 SCHEDULE C DISBURSEMENTS OF PRINCIPAL Fees Trust Department Fes 08/06/2012 194.89 09/05/2012 208.33 10/04/2012 208.33 11/0612012 208.33 12/05/2012 208.33 011071201.3 208.33 02/0812013 208.33 03/08/2013 208.33 0410412013 208.33 05/06/2013 208.33 06/05/2013 208.33 07/0312013 208.33 0810612013 208.33 09/05/2013 208.33 10/04/2013 208.33 1110612.013 208.33 12105/2013 208.33 01/08/2014 208.33 02/07[2014 208.33 03/06/2014 208.33 04108/2014 208.33 05/0712014 208.33 06105/2014 208.33 07/09/2014 208.33 08/0812014 208.33 09/10/2014 208.33 10/09/2014 208.33 11/0612014 208.33 12/05/2014 208.33 6.028.13 Total Fees 6,028.13 C-1 SCHEDULE C DISBURSEMENTS OF PRINCIPAL Continued TOTAL DISBURSEMENTS OF PRINCIPAL 6,028.13 C-2 PRINCIPAL BALANCE ON HAND Current Value Fiduciary 12131/2014 Acquisition #Units Description or as Noted Value Cates Federated Money Market -14,062.37 -14,062.37 Total Cash -14,062.37 -14.062.37 Aqspt.q 45;762.52000 Federated Money Market 45,762.52 14,201.81400 Federated Total Return 37,263.13 2,271.26600 Fidelity Advisor 26,073.96 704.57300 PIMCO All Asset 8,916.00 10,206.90600 PIMCO Low Duration 415.99 4,270.45800 Vanguard Bond Index 77.99 6,499.34000 Vanguard Fixed Income 29,616.62 18,946.66600 Vanguard IT Investment 28,399.69 28,035.04900 Vanguard Short Term 14,764.63 1.438.63200 Vanguard)Wellesley Income 18,354.58 Total Assets 209,645.11 -14.062.37 195,582.74 PBOH-1 SCHEDULE E PRINCIPAL INVESTMENTS MADE #Units Cost 07/0912012 1;848.73900 Federated Income Fund 19,800.00 07/09/2012 2,191.30400 Federated Total Return 25,200.00 07/09/2012 8,181.81800 T Rowe Price Short Term Bond 39,600.00 07/09/2012 2,202.58300 Vanguard Inflation Protected 32,400.00 07109/2012 11402.14200 Vanguard IT Investment 14,400.00 07/09/2012 1,402.14200 Vanguard Short Term 14,400.00 07/09/2012 1,130.04500 Vanguard Total Bond Index 12,600.00 09/20/2012 27.61200 Federated Income Fund 296.00 09/2012012 66.86800 Federated Total Return 775.00 09/20/2012 89.30000 T Rowe Price Short Term Bond 434.00 09/20/2012 1,032.73400 Vanguard Bond Index 11,515.00 09/21/2012 778.00000 Federated Money Market 778.00 11/16/2012 40,114.92000 Federated Money Market 40,114.92 11/19/2012 3,777.96500 PIMCO Low Duration 40,197.55 12103/2012 14.58100 Federated Income Fund 155.00 12/0312012 17.35400 Federated Total Return 202.00 12/03/2012 29.20200 PIMCO Low Duration 311.00 12/0312012 8.31100 Vanguard Bond Index 93.00 12/0312012 8.40400 Vanguard Fixed Income 248.00 12/03/2012 10.38100 Vanguard IT Investment 109.00 12/03/2012 25.64300 Vanguard Short Term 279.00 12/14/2012 398.90000 Federated Money Market 398.90 12/20/2012 362.45000 Federated Money Market 362.45 1212612012 58.30000 Federated Money Market 58.30 12/31/2012 358.82000 Federated Money Market 358.82 01/02/2013 368.77000 Federated Money Market 368.77 02/25/2013 12.34600 Federated Income Fund 130.00 02/25/20.13 20.08800 Federated Total Return 228.00 02/25/2013 21.46900 PIMCO Low Duration 225.00 02/25/2013 53.13900 Vanguard Bond Index 584.00 02125/2013 32;11800 Vanguard Fixed Income 907.00 03/28/2013 101.20000 Federated Money Market 101.20 04103/2013 209.10000 Federated Money Market 209.10 04/24/2013 2.08700 Federated Income Fund 22.00 04/24/2013 2.53900 Federated Total Return 29.00 04/2412013 4.27800 PIMCO Low Duration 45,00 E-1 SCHEDULE E PRINCIPAL INVESTMENTS MADE Continued #-Unms Cost 04/2412013 1.17400 Vanguard Bond Index 13.00 04/24/2013 1,22800 Vanguard Fixed Income 35.00 04/2412013 1,46200 Vanguard IT Investment 15.00 04/2412013 3x69700 Vanguard Short Term 40.00 06/17/2013 1,648.47700 Federated Total Return 18,397.00 06/17/2013 1,1268.53100 Vanguard IT Investment 12,698.00 06/17/2013 286,15100 Vanguard/Wellesley Income 17,418.01 06118/2013 452.37000 Federated Money Market 452.37 07/30/2013 24.36400 Federated Total Return 268.00 0713012013 16.56400 PIMCO Low Duration 160.00 07130/2013 6.07700 Vanguard Fixed Income 160.00 07/30/2013 16.27700 Vanguard IT Investment 160.00 07/3012013 20.01900 Vanguard Short Term 214.00 07/30/2013 1,76300 Vanguard/Wellesley Income 107.00 08129/2013 2.84700 Federated Total Return 31.00 08/29/12013 1.85700 PIMCO Low Duration 19.00 08129/2013 0.72700 Vanguard Fixed Income 19.00 08129/2013 1.95700 Vanguard IT Investment 19.00 08/29/2013 2.34500 Vanguard Short Term 25.00 08129/2013 0.21800 Vanguard/Wellesley Income 112.99 1211212013 17.09000 Federated Money Market 17,09 12113/2013 11,03942100 Oppenheimer Senior Floating Rate 8,734.50 12119/2013 829.64000 Federated Money Market 829.64 12/3112013 1,48.94000 Federated Money Market 148.94 01/27/2014 15.13200 Federated Total Return 166.00 01/2712014 4.99400 Oppenheimer Senior Floating Rate 42.00 01/27/2014 12.18600 PIMCO Low Duration 126.00 0112712014 4.85700 Vanguard Fixed Income 125.99 01/2712014 12.87000 Vanguard IT Investment 126.00 0112712014 15.56400 Vanguard Short Term 167.00 01127/2014 1.40000 Vanguard/Wellesley Income $4.01 01/3112014 8.00000 Federated Money Market 8.00 0113112014 18.96100 Federated Total otal Return 208.00 01/31/2014 2.73500 Oppenheimer Senior Floating Rate 23.00 01./3112014 11.74000 Vanguard Fixed Income 305.01 0113112014 26.96600 Vanguard IT Investment 264.00 E-2 SCHEDULE E PRINCIPAL INVESTMENTS MADE Continued #Units Cost 01/3112014 4.41000 Vanguard/Wellesley Income 265.00 04/01/2014 31.42000 Federated Money Market 31.42 05/27/2014 305.47000 Federated Money Market 305.47 05/27/2014 698.42000 PIMCO All Asset 8.842.00 05127/2014 20.11500 PIMCO Low Duration 209.00 05/27/2014 29.40600 Vanguard Short Term 317.00 06130/2014 11.00000 Federated Money Market 11.00 06/30/2014 0.23500 PIMCO All Asset 3.00 06/30/2014 0.86700 PIMCO Low Duration 9.00 06/3012014 0.33700 Vanguard Fixed Income 9.00 0613012014 0.90500 Vanguard IT Investment 9.00 06/3012014 1.02100 Vanguard Short Term 11.00 07/30/2014 0.18000 Federated Total Return 2.00 0713012014 0.09700 PIMCO Low Duration 1.00 07130/2014 0.03700 Vanguard Fixed Income 1.00 67/30/2014 0.10100 Vanguard IT Investment 1.00 07/30/2014 0,18600 Vanguard Short Term 2.00 07/30/2014 0.01600 Vanguard/Wellesley income 1.00 09/26/2014 3.07400 Federated Total Return .34.00 09126/2014 0.64600 PIMCO All Asset 8.60 09126/2014 2.42200 PIMCO Low Duration 25.00 09126/2014 0.95100 Vanguard Fixed Income 25.00 09126/2014 2.53000 Vanguard IT Investment 25.00 09/26/2014 3.17200 Vanguard Short Term 34.00 12/18/2014 603.66000 Federated Money Market 603.66 12122/2014 554.08000 Federated Money Market 554.08 12/22/2014 2,254.87500 Fidelity Advisor 25,885.96 12/29/2014 31.12000 Federated Money Market 31.12 12/3012014 22.71500 Federated Total Return 251.00 12/30/2014 16.39100 Fidelity Advisor 188.00 12/30/2014 5.27200 PIMCO All Asset 63.00 1213012014 7:29800 Vanguard Fixed Income 188.00 1213012014 19.14500 Vanguard IT Investment 188.00 12130'/2014 23.66200 Vanguard Short Term 252.00 1213012014 2.02500 Vanguard/Wellesley Income 126.00 12/31/2014 19.27000 Federated Money Market 19.27 E-3 SCHEDULE.E PRINCIPAL INVESTMENTS MADE Continued Qnit cost Total 358,104.54 E-4 SCHEDULE F CHANGES IN PRINCIPAL HOLDINGS #units cost Federated Income Fund 07/09/2012 1,848.73900 Purchased 19,800.00 09/20/2012 27.61200 Purchased 296.00 12/03/2012 14.58100 Purchased 155.00 02/25/2013 12:34600 Purchased 130.00 04/2412013 2.08700 Purchased 22.00 06117/2013 -1,905.36500 Sale -20,403.00 0.00000 0.00 Federated Money Market 09/21/2012 778.00000 Purchased 778.00 11/1612012 40,114.92000 Purchased 40,114.92 12/14/2012 398.90000 Purchased 398.90 12/20/2012 362.45000 Purchased 362.45 12/26/2012 58.30000 Purchased 58.30 12/31/2012 358.82000 Purchased 358.82 01102/2013 368.77000 Purchased 368.77 03/28/2013 101.20000 Purchased 101.20 04/03/2013 209.10000 Purchased 209.10 06118/2013 452.37000 Purchased 452.37 12/12/2013 17.09000 Purchased 17.09 12/19/2013 829.64000 Purchased 829.64 12/31/2013 148.94000 Purchased 148.94 01/31/2014 8.00000 Purchased 8.00 04/01/2014 31.42000 Purchased 31.42 05/27/2014 305.4.7000 Purchased 305.47 06130/2014 11.00000 Purchased 11.00 12/18/2014 603.66000 Purchased 603.66 12/22/2014 554,08000 Purchased 554.08 12/29/2014 31.12000 Purchased 31.12 12131/2.014 19.27000 Purchased 19.27 45,762.52000 45,762.52 F-1 SCHEDULE CHANGES IN PRINCIPAL HOLDINGS Continued #Un its ost Federated Total Return 07109/2012 2,191.30400 Purchased 25,200.00 0912012012 66.86800 Purchased 775.00 12/03/2012 17*35400 Purchased 202.00 01/0212013 21275-52600 Subsequent Principal Receipt 49.57 01102/2013 2.275.52600 Subsequent Principal Receipt 318.20 02/25/2013 20-08800 Purchased 228.00 0412412013 2.53900 Purchased MOO 0611712013 1,648.47700 Purchased 18,397.00 07130/2013 24.36400 Purchased 268.00 08/29/2013 2.84700 Purchased 31.00 12/1312013 -795.49200 Sale -9.034.22 12/31/2013 3,178.34900 Subsequent Principal Receipt 148.94 01/2712014 16.13200 Purchased 166.00 01/3112014 18.96100 Purchased 208.00 06127/2014 -2.69800 Sale -30.63 07130/2014 0.18000 Purchased 2,00 0912612014 3.07400 Purchased 34.00 12130/2014 22,71500 Purchased 251.00 12/3112014 3,236-70000 Subsequent Principal Receipt 19.27 14.201.81400 37.263.13 Fidelity Advisor 12/2212014 2,254.87500 Purchased 25,885.96 1213012014 16.39100 Purchased 188.00 2,271.26600 26,073.96 Oppenheimer Senior Floating Rate 12/13/2013 1,039.82100 Purchased 8,734.50 01/27/2014 4.99400 Purchased 42,00 01131/2014 2.73500 Purchased 23.00 05/27/2014 -1,047.55000 Sale -8,799.50 0100000 0.00 F-2 SCHEDULE F CHANGES IN PRINCIPAL HOLDINGS Continued # nits cost PIMCO All Asset 05/27/2014 698.42000 Purchased 8,842.00 06130/2014 0.23500 Purchased 3.00 0912612014 0.64600 Purchased 8.00 1213012014 5.27200 Purchased 63.00 704.57300 8,916.00 PIMCQ Low Duration 11/19/2012 3,777.96500 Purchased 40,197.55 12/0312012 29.20200 Purchased 311.00 12/14/2012 3.807.16700 Subsequent Principal Receipt 329.27 1211412012 3.807.16700 Subsequent Principal Receipt 69.63 02125/2013 21.46900 Purchased 225,00 0412412013 4.27800 Purchased 45.00 0611712013 -1,257.76300 Sale -13,381.40 0713012013 15.56400 Purchased 160.00 08/2912013 1.85700 Purchased 19.00 12112/2013 2,592.57200 Subsequent Principal Receipt 17.09 0112712014 12.18600 Purchased 126.00 01/31/2014 -48.74300 Sale -518.39 05/2712014 20.11,500 Purchased 209.00 0613012014 0.86700 Purchased 9.00 07/30/2014 0.09700 Purchased 1.00 09/26/2014 2.42200 Purchased 25.00 12/2212014 -0.86700 Sale -9.00 12/22/2014 -2.42200 Sale -25.00 12/2212014 -0.09700 Sale -1.00 12/22/2014 -2,576.13000 Sale -27,392.76 10.206.90600 415.99 T Rowe Price Short Term Bond 07/09/2012 8,181.81800 Purchased 39,600.00 09/2012012 89.30000 Purchased, 434.00 11/1612012 -8,271.11800 Sale -40,034.00 F-3 SCHEDULEF CHANGES IN PRINCIPAL HOLDINGS Continued #Units 9-0-S t, 0.00000 0.00 Vanguard Bond Index 09/20/2012 1,032.73400 Purchased 11,516.00 1210312012 8.31100 Purchased 93.00 12126/2012 1,041,04500 Subsequent Principal Receipt 22M 12126/2012 1,041.04500 Subsequent Principal Receipt 35.40 0212512013 63.13900 Purchased 584.00 04103/2013 1,094.18400 Subsequent Principal Receipt 1.09 04103/2013 1,094.18400 Subsequent Principal Receipt 18.60 04124/2013 1.17400 Purchased 13.00 06/1712013 -1,095.35800 Sale -12,205.00 4,270.45800 77.99 Vanguard-Fixed lncgm 09114/2012 1,120.91700 Exchange 32,400.00 0912012012 -24.30900 Sale -702.65 12103/2012 8.40400 Purchased 248.00 12/2012012 1,105.01200 Subsequent Principal Receipt 56.36 12/20/2012 1105.01200 Subsequent Principal Receipt 306.09 02/2512013 32.11800 Purchased 907.00 03/28/2013 1,137:13000 Subsequent Principal Receipt 6.82 03128/2013 11137.13000 Subsequent Principal Receipt 94.313 04124/2013 1.22800 Purchased 35.00 0611712013 -144.4000 Sale -4,173;62 07/3012013 6.07700 Purchased 160,00 08129/2013 0.72700 Purchased 19.00 01/27/2014 4,85700 Purchased 126.99 01131/2014 11.74000 Purchased 305.01 05/2712014 -14.74000 Sale -424.88 0613012014 0.33700 Purchased 9,00 07/3012014 0.03700 Purchased 1.00 09/2612014 0.95100 Purchased 25.00 1212912014 1,003.87900 Subsequent Principal Receipt 31.12 12130/2014 7.29800 Purchased 188.00 F-4 SCHEDULE F CHANGES IN PRINCIPAL HOLDINGS Continued # Unitscost 6,499:34000 29,616.62 Vanguard Inflation Protected 07109/2012 2,202,58300 Purchased 32,400.00 09114/2012 -2,202.58300 Exchange -32,400.00 0.00000 0.00 Vanguard IT Investment 07/09/2012 1,402.14200 Purchased 14,400.00 09120/2012 -43.17300 Sale 443.39 1210312012 10.38100 Purchased 109.00 12/3112012 1,369.35000 Subsequent Principal Receipt 43.82 12/3112012 1,369.35000 Subsequent Principal Receipt 160.21 0212512013 -0.58500 Sale -6.01 04/0212093 1,368.76500 Subsequent Principal Receipt 46.41 0410212013 1,368.76500 Subsequent Principal Receipt 99.82 04/2412013 1.46200 Purchased 15.00 06/17/2013 1,268.53100 Purchased 12,698.00 0713012013 16.27700 Purchased 160.00 0812912013 1.95700 Purchased 19.00 12118/2013 2,656.99200 Subsequent Principal Receipt 292.27 01/27/2014 12.87000 Purchased 126.00 01/3112014 26.96600 Purchased 264.00 04/01/2014 2,696.82800 Subsequent Principal Receipt 21.57 05/2712014 -1.20700 Sale -12.24 0613012014 0.90500 Purchased 9.00 07/3012014 0,10100 Purchased 1.00 09/26/2014 2.53000 Purchased 25.00 12/1812014 2,699.15700 Subsequent Principal Receipt 32.39 12/1812014 2,699.15700 Subsequent Principal Receipt 180.84 12/30/2014 19.14500 Purchased 188.00 18,946.66600 28,399.69 F-5 SCHEDULE CHANGES IN PRINCIPAL HOLDINGS Continued #Units C-QS-t Vanguard Short Term 07/09/2012 1,402.14200 Purchased 14,400.00 09/20/2012 -3.41000 Sale -36.73 12103/2012 25.64300 Purchased 279.00 12/31/2012 3,364.86100 Subsequent Principal Receipt 47.11 12131/2012 3,364.85100 Subsequent Principal Receipt 107.68 02/25/2013 -33.70300 Sale -363.01 04/0212013 3,331.14800 Subsequent Principal Receipt 56.55 04/02/2013 3,331.14800 Subsequent Principal Receipt 16,63 04124/2013 3.69700 Purchased 40.00 06/1712013 -35.53500 Sale -382.74 0713012013 20.01900 Purchased 214.00 08/29/2013 2.34600 Purchased 25.00 1211812013 3,321.67400 Subsequent Principal Receipt 63.11 01/2712014 15.56400 Purchased 167.00 01/3112014 -53.02900 Sale -571.13 04101/2014 3,284.20900 Subsequent Principal Receipt 9.85 05/2712014 29.40600 Purchased 317.00 06/30/2014 1.02100 Purchased 11.00 07/3012014 0.18600 Purchased 2.00 09126/2014 3.17200 Purchased 34.00 12/18/2014 3,317.99400 Subsequent Principal Receipt 43.13 1211812014 3,317.99400 Subsequent Principal Receipt 33.18 12/30/2014 23.66200 Purchased 262.00 28,035,04900 14.76463 Vanguard Total Bond Ingle 07/09/2012 1.130.04500 Purchased 12,600.00 09/2012012 -1.130.04500 Sale -12,600.00 0.00000 0.00 Vanguard/Wellesley Income 06117/2013 286,15100 Purchased 17,418.01 07/3012013 1.76300 Purchased 107.00 F-6 SCHEDULEF CHANGES IN PRINCIPAL HOLDINGS Continued # units cost 08/29/2013 0.21800 Purchased 12.99 12/18/2013 288.13200 Subsequent Principal Receipt. 32.27 12/18/2013 288.13200 Subsequent Principal Receipt 441.99 0112712014 1.40000 Purchased 84.01 01/3112014 4.41000 Purchased 265.00 05/27/2014 -7.35900 Sale -447.81 07130/2014 0.01600 Purchased 1.00 12118/2014 286.87200 Subsequent Principal Receipt 16.06 12/18/2014 286.87200 Subsequent Principal Receipt 298.06 12130/2014 2.02500 Purchased 126.00 1,438.63200 18,364.58 Total 209,645.11 F-7 t SCHEDULE G RECEIPTS OF INCOME _Died Dividends Received 12/31/2012 713/2012-12/31/2012 2,334.29 12131/2013 11'1/2013-1213112013 4,533.50 12131/2014 1/1/2014-12/31/2014 5,046.07 11,913.86 TOTAL DIVIDEND INCOME 11,913.86 TOTAL RECEIPTS OF INCOME 11.913.86 G-1 . • I a l p 1 I 1 Y INCOME BALANCE ON HAND Current Value Fiduciary 92/31/2094 Acquisition #Units Description or as Noted Value Federated Money Market 510.69 510.68 Total Cash 510.69 610.69 A-.qt3tS 11,388.17000 Federated Money Market 11,386.17 0.27300 Vanguard/Wellesley Income 17.00 Total Assets 11,403.17 510.68 11,913.86 1BOH-9 SCHEDULE K INCOME INVESTMENTS MADE Unit s cos 08/02/2012 109.87000 Federated Money Market 109.87 08/03/2012 139.62000 Federated Money Market 139.62 0910512012 140.24000 Federated Money Market 140.24 09/07/2012 68.51000 Federated Money Market 68.51 09/21/2012 15.72000 Federated Money Market 15.72 10/01/2012 144.75000 Federated Money Market 144.75 10102/2012 116.73000 Federated Money Market 116.73 10/03/2012 117.30000 Federated Money Market 117.30 10/04/2012 57.30000 Federated Money Market 57.30 11/07/2012 120.16000 Federated Money Market 120.16 12/0612012 119.16000 Federated Money Market 119.16 12/27/2012 521.60000 Federated Money Market 521.60 01/0212013 132.76000 Federated Money Market 13276 01/03/2013 144.23000 Federated Money Market 144.23 01/04/2013 208.08000 Federated Money Market 206.08 0210412013 287.77400 Federated Money Market 287.77 03/6412013 275:66000 Federated Money Market 275.66 03/2812013 15.92000 Federated Money.Market 15.92 04/02/2013 307.64000 Federated Money Market 307.64 05/02/2013 320.25000 Federated Money Market 320.25 06/04/2013 293.23000 Federated Money,Market 293.23 06/28/2013 186.09000 Federated Money Market 186.09 07/02/2013 275.63000 Federated Money Market 275.63 0810212013 127.08000 Federated Money.Market 127.08 08/05/2013 171.17000 Federated Money Market 171.17 09/04/2013 301.32000 Federated Money Market 301.32 09/2712013 318.08000 Federated Money Market 318.08 10/0212013 129.59000 Federated Money Market 129:59 1,0/0312013 161.64000 Federated Money Market 161.64 11/0412013 308.09000 Federated Money Market 308.09 12/0312013 133.24000 Federated Money Market 133.24 12/04/2013 169.25000 Federated Money Market 169.25 12119/2013 147.81000 Federated Money Market 147.81 12/27/2013 218.15000 Federated Money Market 218.15 12/31/2013 35.58000 Federated Money Market 35.58 01/03/2014 294.85000 Federated Money Market 294.85 K-1 SCHEDULE K INCOME INVESTMENTS MADE Continued Units Cost 02105/2014 316.79000 Federated Money Market 316.79 02/0612014 39.89000 Federated Money Market 39.89 03104/2014 49.80000 Federated Money Market 49.80 03/0512014 208.33000 Federated Money Market 208.33 03/31/2014 177.07000 Federated Money Market 177.07 04102/2014 284.38000 Federated Money Market 284.38 04/03/2014 31.11000 Federated Money Market 31.11 05/0212014 0.38000 Federated Money Market 0.38 05105/2014 312.48000 Federated Money Market 312.48 06/0312014 317.03000 Federated Money Market 317.03 06/20/2014 63.28000 Federated Money Market 63.28 06123/2014 362.28000 Federated Money Market 362.28 07/02/2014 0.40000 Federated Money Market 0.40 07/03/2014 271.44000 Federated Money Market 271.44 08/0412014 281.29000 Federated Money Market 281,29 09/03/2014 278.95000 Federated Money Market 278.95 09119/2094 72.86000 Federated Money Market 72.86 09/2212014 131.26000 Federated Money Market 131.26 09/26/2014 0,27300 Vanguard/Wellesley Income 17.00 10102/2014 262.39000 Federated Money Market 262.39 11/04/2014 265.13000 Federated Money Market 265.13 12/0212014 111.06000 Federated Money Market 111.06 12/04/2014 159.76000 Federated Money Market 159.76 12/1812014 156.06000 Federated Money Market 156.06 12129/2014 333.29000 Federated Money Market 333.29 12131/2014 267.39000 Federated Money Market 267:39 Total 11,403.17 K-2 SCHEDULE L CHANGES IN HOLDINGS - INCOME #Units cost Federated Money Market 08/02/2012 109.87000 Purchased 109.87 08103/2012 139.62000 Purchased 139.62 09/05/2012 140.24000 Purchased 140.24 09107/2012 68.51000 Purchased 68.51 09/21/2012 15.72000 Purchased 15.72 10/01/2012 144.75000 Purchased 144.75 10/0212012 116.73000 Purchased 116.73 10/03/2012 117.30000 Purchased 117.30 10/04/2012 57.30000 Purchased 57.30 11/07/2012 120.16000 Purchased 120.16 12/06/2012 119.16000 Purchased 119.16 12127/2012 521.60000 Purchased 521.60 01/02/2013 132.76000 Purchased 132.76 0110312013 144.23000 Purchased 144.23 01104/2013 208.08000 Purchased 206.08 02/04/2013 287.77000 Purchased 287.77 03/04/2013 275.66000 Purchased 275.66 0312812013 15.92000 Purchased 15.92 04/021201.3 307.64000 Purchased 307.64 05/0212013 320.25000 Purchased 320.25 06/04/2013 293.23000 Purchased 293.23 06/28/2013 186.09000 Purchased 186.09 07/02/2013 275.63000 Purchased 275.63 08/02/2013 127.08000 Purchased 127.08 08/05/2013 171.17000 Purchased 171.17 09/0412013 301.32000 Purchased 301.32 09127/2013 318.08000 Purchased 318.08 10/02/2013 129.59000 Purchased 129.59 10/03/2013 161.64000 Purchased 161.64 11104/2013 308.09000 Purchased 308.09 12103/2013 133.24000 Purchased 133.24 12/04/2013 169.25000 Purchased 169.25 12/19/2013 147.81000 Purchased 147.81 1212712013 218.15000 Purchased 218.15 12131/2013 35.58000 Purchased 35.58 L-1 SCHEDULE L CHANGES IN HOLDINGS - INCOME Continued Unit s cos 61/03/2014 294.85000 Purchased 294.85 02/05/2014 316.79000 Purchased 316.79 02106/2014 39.89000 Purchased 39.89 03/04/2014 49.80000 Purchased 49.80 03105/2014 208.33000 Purchased 208.33 03/31/2014 177.07000 Purchased 177.07 04/02/2014 284.38000 Purchased 284.38 04/03/2014 31.11000 Purchased 31.11 05/02/2014 0.38000 Purchased 0.38 05/05/2014 312.48000 Purchased 312.48 06103/2014 317.03000 Purchased 317.03 06/2012014 63.28000 Purchased 63.28 06/2312.0.14 362.28000 Purchased 362.28 0710212014 0.40000 Purchased 0.40 07/0312014 271.44000 Purchased 271,44 08/04/2014 281.29000 Purchased 281,29 0910312014 278.95000 Purchased 278.95 09/19/2014 72.86000 Purchased 72.86 09/22/2014 131.26000 Purchased 131.26 10/02/2014 262.39000 Purchased 262.39 11/04/2014 265.13000 Purchased 265.13 12102/2014 111.06000 Purchased 111.06 12/0412014 159.76000 Purchased 159,76 12/18/2014 156.06000 Purchased 156.06 12/2912014 333.29000 Purchased 333.29 12/3112014 267.39000 Purchased 267.39 11.388.17000 11,386.17 Vanguard/Wellesley Income 09/2612014 0.27300 Purchased 17.00 0.27300 17.00 Total 11,403.17 L-2 COMBINED BALANCE ON HAND Current Value Fiduciary 12/31120114 Acquisition #Units Description or as Noted Value CAsb Federated Money Market -13.551.68 -11561.68 Total Cash -13,551.68 -13,551.68 Assets 57,150.69000 Federated Money Market 57,148.69 14,201.81400 Federated Total Return 37.263.13 2,271.26600 Fidelity Advisor 26,073.96 704.57300 PIMCO All Asset 8,916.00 10,206.90600 PIMCO Low Duration 415.99 4,270.45800 Vanguard Bond Index 77.99 6,499.34000 Vanguard Fixed Income 29:616.62 18,946.66600 Vanguard IT Investment 28,399.69 28,036.04900 Vanguard Short Term 14,764.63 1.438.90500 Vanguard/Wellesley Income 18,371.58 Total Assets 221,048.28 -13,551.68 207,496.60 CBOH-1 3 , In the Court of Common Pleas of County, Pennsylvania Orphans' Court Division File No. Grantham Memorial Park Association _ Signature GRA't�THAM MEMORIAL PARK ASSOCIATION By: JA1' d4?�ue- Treasurer G antham Memorial Park Association,Qualified Trustee VERIFICATION SUSAN RUSSELL, Vice President and Manager of Fiduciary Services of Orrstown Bank, a Pennsylvania banking company, hereby verifies that said Bank serves as investment manager of the Perpetual Care Fund of Grantham Memorial Park Association, and further verifies that said Bank has caused the funds delivered to it by the Association to be duly invested as set forth in the foregoing Accounting, and, further that said Bank's management of said funds is set forth in detail in said Accounting, and, that the facts of said Accounting within her personal knowledge are true and correct, and as to facts based on information of others, after diligent inquiry, she believes them to be true and correct. This statement is made subject to the penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. ORRSTOWN BANK Bye,` Susan Russell Vice President and Manager of Fiduciary Services Dated: January , 2015 VERIFICATION FREDERICK K. BARR, Treasurer of Grantham Memorial Park Association, a non-profit corporation under the laws of the Commonwealth of Pennsylvania, said corporation being the qualified trustee of the corporation's perpetual care fund, hereby declares and verifies that said Trustee has fully and faithfully discharged the duties of its office; that the facts set forth in the foregoing First and Partial Account within his personal knowledge are true and correct and as to facts based on information of others, after diligent inquiry, he believes them to be true and correct; the Account fully discloses all significant transactions occurring during the accounting period; that all known claims against the Trust have been paid in full; and that, to his knowledge, there are no claims now outstanding against the Trust. This statement is made subject to the penalties of 1.8 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. Frederick K. Barr Treasurer Dated: Z6, 2015