HomeMy WebLinkAbout03-23-15 (2) pennsytvania 1505614105
D MKKENTOEAEVE EX(03-14)(R)
REV-1500 OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year
� File Number_
PO BOX 280601 INHERITANCE TAX RETURN
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
f 11082006 03221918
Decedent's Last Name Suffix Decedent's First Name MI
LWARFEL STANLEY `^
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name Ml
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALSBELOW
Cg[> 1.Original Return O 2.Supplemental Return O 3. Remainder Return(date of death
prior to 12-13-82)
O 4.Agriculture Exemption(date of O 5. Future Interest Compromise(date of O 6. Federal Estate Tax Return Required
death on or after 7-1-2012) death after 12-12-82)
O 7. Decedent Died Testate OD 8. Decedent Maintained a Living Trust 9. Total Number of Safe Deposit Boxes
(Attach copy of will.) (Attach copy of trust.)
O 10. Litigation Proceeds Received QD 11. Non-Probate Transferee Return O 12. Deferral/Election of Spousal Trusts
(Schedule F and G Assets Only)
O 13. Business Assets O 14.Spouse is Sole Beneficiary
(No trust involved)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
John A. Wolfe, Esq. 1(717) 337-3754 _
First Line of Address
47 West High Street
Second Line of Address
E
City or Post Office State ZIP Code
Gettysburg PA 17325
Correspondent's email address: WolfeandriCe@pa.net
REGISTER OF WILLS USE ONLY
REGISTER OF WILLS USE ONLY
C=>
DATE FILED MMDDYYYY n
� c.!-t � f
O �
r'7 fU 7 t t
DATE FILED STAMP
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PLEASE USE ORIGINAL FORM ONLY r, -<{ C0 r� M
Side 1 c' c3
rn
4ii�i� iiiii iiui ilii ilii 1505614105 J
1505614205
REV-1500 EX(FI)
Decedent's Social Security Number
Decedent's Name: WARFEL, STANLEY R.
RECAPITULATION
1. Real Estate(Schedule A). .. .... .... .......................... ........ 1.
2. Stocks and Bonds(Schedule B) ..... .... ................ ........ ...... 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) ... .. 3.
4. Mortgages and Notes Receivable(Schedule D) . .... .... .................. 4.
5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E). ... ... 5.
6. Jointly Owned Property(Schedule F) O Separate Billing Requested .... ... 6. 45,893.06 {
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property i
(Schedule G) O Separate Billing Requested..... ... 7. I
8. Total Gross Assets(total Lines 1 through 7). .... .. .. .... .... ... .... .... . 8. I 45,893.06 E
I,
9. Funeral Expenses and Administrative Costs(Schedule H)... .... .... .. . .... . 9.
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)... .... .. . .... . 10. �� I
s
I ;
11. Total Deductions(total Lines 9 and 10). .... . .... .... .. . .... .... .... .. . . 11.
12. Net Value of Estate(Line 8 minus Line 11) . . . .... .. .. .. .. ... .... .... .. .. 12.
13. Charitable and Governmental Bequests/Sec.9113 Trusts for which '
an election to tax has not been made(Schedule J) . .... .... ....... .... .... 13.
14. Net Value Subject to Tax(Line 12 minus Line 13) . ....... .... ... . .... .... 14. I 45,893.06
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or _
transfers under Sec.9116 Rte,
(a)(1.2)X.0_ 15.
16. Amount of Line 14 taxable
at lineal rate X.0_ 16. E
17. Amount of Line 14 taxable
at sibling rate X.12 17.
18. Amount of Line 14 taxable 45 893.06 6,883.96
at collateral rate X.15 18.
19. TAX DUE .................. ..................................... .. 19. 6,883.96
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Under penalties of perjury,I declare 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 person responsible for filing the return is based on all information of which preparer has
any knowledge.
SIGN RE F PER RE ONSIBLE FOR FILING RETURN D TE
IF4 6
A DRESS
44 k4aple Street, Gettysburg, PA 17325
SIGNA RE CIF PREP ER THER N PERSON RESPONSIBLE FOR FILING THE RETURN DATE
jykA a-o
ADD S
47 Mst High Street Geftysburg, PA 17325
Side 2 J
4 1505614205
REV-1500 EX (FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
WARFEL, STANLEY R.
STREET ADDRESS
140 Lawrence Lane
CITY STATE ZIP
Carlisle PA 17015
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 6,883.96
2. Credits/Payments
A.Prior Payments
B.Discount
(See instructions.) Total Credits(A+B) (2)
3. Interest
(3) 2,148.24
4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2,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) 9,032.20
Make check payable to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred.......................................................................................... ❑ 0
b. retain the right to designate who shall use the property transferred or its income ............................................ ❑ 0
c. retain a reversionary interest.............................................................................................................................. ❑ 0
d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ N
2. If death occurred after Dec. 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?.............. ❑ 0
4. Did decedent own an individual retirement account,annuity or other non-probate property,which
contains a beneficiary designation? ........................................................................................................................ ❑ E
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994,and before Jan. 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is 3 percent[72 P.S.§9116(a)(1.1)(i)].
For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[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 21 years of age or younger at death to or for the use of a natural parent, an
adoptive parent or a step-parent of the child is 0 percent[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 percent,except as noted in[72 P.S.§9116(a)(1)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S. §9116(a)(1.3)].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.
REV-1509 EX+(oi-io)
i 7 pennsylvania SCHEDULE F
DEPARTMENT REVENUE JOINTLY-OWNED PROPERTY
INHERITANCE TAXAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
WARFEL, STANLEY R.
If an asset became jointly owned within one year of the decedent's date of death,it must be reported on Schedule G.
SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT
A.Joyce A. Minnich 140 Lawrence Lane,Carlisle, PA 17015 None
B.
C.
JOINTLY OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENT'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER.ATTACH DEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
i. A. 01/20/95 See attached letter 91,786.12 50% 45,893.06
TOTAL(Also enter on Line 6, Recapitulation) $ 45,893.06
If more space is needed,use additional sheets of paper of the same size.
REV-1513 EX+(01-10)
pennsylvania SCHEDULE
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
WARFEL, STANLEY R.
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under
Sec.9116(a)(1.2),]
1. Joyce A.Minnich, 140 Lawrence Lane,Carlisle,PA 17015 None All
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE.
II NON-TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II— ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ONLINE 13 OF REV-1500 COVER SHEET. $
If more space is needed,use additional sheets of paper of the same size.
i
WOLFE, RICE AND QUINN, LLC
John A. Wolfe Attorneys at Law Telephone
Patrick W. Quinn 47 West High Street (717) 337-3754
Gettysburg,Pennsylvania 17325 Facsimile
(717) 337-9211
Email:wolfeandrice@pa.net
March 20, 2015
Estate of Stanely R. Warfel
File No.
TO: Whom It May Concern:
Stanley R. Warfel was the owner of real estate with an
address of 140 Lawrence Lane, Carlisle, Pennsylvania 17013 . In
January of 1995 that property was titled jointly with Joyce A.
Minnich. A copy of that deed is attached. Thereafter, on
February 13, 2002 that property was conveyed into a living trust
created by Mr. Warfel and Ms . Minnich. A copy of that deed and
the trust is also enclosed.
Enclosed please find the property assessment history from
the Cumberland County Tax Assessors office . Please note the
property value as of date of death for the listed real estate
was $104, 540 . 00 . The common level ratio factor for that date of
death was . 878 . That multiplied by the assessed value shows a
total value of $91, 786. 12 . The one-half balance of $45, 893 . 06
is listed as the taxable share.
Very truly yours,
WOLFE & RICE, LLC
By:
J hn A. Wolf Esq.
JAW/jmh
5-7 a
ROBE;�T P. ZIEGLEt
RECORuEFc QF DEEDS
GW�t�� ND COUNTY-FA
zoolP FEB 21 12 30
THIS DEED,made the g day of 1,, in the year two thousand two
(2002),
between STANLEY R.WARFEL and JOYCE A. MINNICH,of Cumberland
County,Pennsylvania,
Grantors
and STANLEY R.WARFEL and JOYCE A.MINNICH,Trustees,or their
successors in trust,raider the STANLEY R.WARFEL and JOYCE A.
MINNICH LIVING TRUST,dated February 13,2002, and any
amendments thereto,
Grantees
WITNESSETH,that in consideration of One Dollar($1.00)and other valuable
consideration,in hand paid,the receipt whereof is hereby acknowledged,the said Grantor
does hereby grant and convey to the said Grantee,his heirs and assigns,
ALL the following described real estate,together with the improvements erected thereon,
lying and being situate in West Pennsboro Township,Cumberland County,Pennsylvania,
more particularly bounded and described as follows.
BEGINNING at a spike in Township Road 437.and a fifty(50)foot proposed street;
thence along proposed street, South twenty-eight(28)degrees zero(00)minutes East,
two hundred twenty-five and sixty-four hundredths(225.64)feet to an iron pin at the
corner of land of proposed street and lands now or formerly of Yinger;thence along lands
now or formerly of Yinger,South sixty-two(62)degrees zero(00)minutes West,one
hundred ninety-five and zero hundredths(195.00)feet to an iron pin to the corner of Lot
No. 10;thence along Lot No. 10,North twenty-eight(28)degrees zero(00)minutes
West,two hundred twenty-two and eighty-five hundredths(222.85)feet to a spike in the
center of the aforesaid Township Road 437;thence along the center of Township Road
437,North fifty-six(56)degrees thirty-three(33)minutes forty(40)seconds East,
twenty-nine and forty-eight hundredths(29.48)feet to a spike;thence along the same,
North sixty-two(62)degrees zero(00)minutes East,one hundred sixty-five and sixty-
five hundredths(165.65)feet to the place of beginning.
CONTAINING 1.009 acres and being Lot No.9 in subdivision laid out by Thomas Alvin
Neff,R.S.,dated May 30, 1975.
500K 250 PACE2301
Commonwealth of Pennsylvania
SS.
County of Cumberland
On this Ak day of 2002 before me,the undersigned
officer,personally appeared STANLEY R ARFEL and JOYCE A.MINNICH,known
to me(or satisfactorily proven)to be the persons whose names are subscribed to the
within instrument,and acknowledged that they executed the same for the purposes
therein contained.
IN WITNESS WHEREOF,I hereunto set my hand and official seal.
AlIZ, i
tary Public
Notarial Seal
Marylou A.Stambaugh,Notary Public
Lancaster,Lancaster County
My Commission Expires Apr.ti,2004
U.
CERTIFICATE OF RESIDENCE
I do hereby certify that the precise residence and complete post office address of
the within named Grantee is 140 Lawrence Lane,C ' le,PA 17013.
I Certify this to he recordcd
In Cumberland �C o,.l,n t y ii=AAs
V ;
Recorder of Deeds
BOOK 250 PAGEM3
t
f 3 d1"f
'35 JEit(25 PM 3 2e.
Tm Pa Nurbers
46-05.0Sp7-016
THIS DHED cn `
cn c
MADE this day of - ,7h'aN rn.n� , 1995, v �.
BETWEEN
STANLEY R. WARFEL, widower and single man, of 140 Lancre0$;
Lane, Carlisle, Pennsylvania 17013, W "
"GRANTOO,
A N D
STANLEY R. WARPEL AND JOYCE A. MINNICH, of 140 Lawrence Lane,
Carlisle, Pennsylvania 17013, Joint Tenants with Right of
Survivorship and,not as Tenants in Common,
"GRANTEES".
WITNESSETH, that in consideration of the sum of One ($1.00)
Dollar, in hand paid, the receipt whereof is hereby acknowledged,
the said Grantor does hereby grant and convey in fee simple to said
Grantees, as Joint Tenanto with Right of Survivorship and not as
Tenants in Common,
ALL the following described real estate, together with the
improvements erected thereon, lying and being situate in West
Pennsboro Township, Cumberland County, Pennsylvania, more
particularly bounded and described as follows:
BEGINNING at a spike. in Township Road 437 and a fifty
(50) foot proposed street; thence along proposed street,
South twenty-eight (28) degrees zero (00) minutes East,
two hundred twenty-five and sixty-four hundredths
(225.64) feet to an iron pin at the corner of land of
proposed street and lands now or formerly of Yinger:
thence along lands now or formerly of Yinger, South
EC!J
JA.7
sixty-two (62) degrees zero (00) minutes West, one
hundred ninety-five and zero hundredths (195.00) feet to
an iron pin to the corner of Lot No. 10; thence along Lot
No. 10, North twenty-eight (28) degrees zero (00) minutes
West, two hundred twenty-two and eighty-five hundredths
(222.85) feet to a spike in the center of the aforesaid
Township Road 437; thence along the center of Township
Road 437, North fifty-six (56) degrees thirty-three (33)
minutes forty (40) seconds East, twenty-nine and forty-
eight hundredths (29.48) feet to a spike; thence along
the same, North sixty-two (62) degrees zero (00) minutes
East, one hundred sixty-five and sixty-five hundredths
(165.65) feet to the place of BEGINNING.
CONTAINING 1.009 acres and being Lot No. 9 in subdivision laid
out by Thomas Alvin Neff, R.S., dated May 30, 1975.
BEING the premises conveyed by GLENN L. WAREHIME and DARLENE
K. WAREHIHE, his wife, by deed dated August 9, 1976 and recorded in
the Office of the Recorder of Deeds of Cumberland County,
Pennsylvania, in Deed Book S, Volume 26, Page 817, unto STANLEY R.
WARFEL and RUTH E. WARFEL, his wife.• RUTH E. WARFEL died on
November 29, 1977, vesting full fee ownership in STANLEY R. WARFEL,
the grantor herein.
AND, the said Grantor hereby warrants specially the property
herein conveyed.
IN WITNESS WHEREOF, the said Grantor does hereby set his hand
and seal the day and year first above written.
Witness;
(SEAL)
STANLEY RSJ WARFEL
2
C00z ;Li'l PAGEJO64 _
i
STATS OF PENNSYLVANIA
COUNTY OF CUMBERLAND
On this the day of January, 1995, before me, the
undersigned officer, personally appeared Stanley R. Warfel, known
to me (or satisfactorily proven) to be the person whose name is
subscribed to the within instrument, and acknowledged the foregoing
deed to be his act and deed and desired the same to be recorded as
such.
WITNESS my hand and official seal the day and year first above
written.
NOfARUU SF11L (tet S
NMARTON C.DAV{9,Notary ou00e
CnT � , Notary Publ c
I do hereby certify that the precise residence and complete
post office address of the within named Grantees is: 140 Lawrence
Lane, Carlisle, PA 17013.
A Zo 1995
Attorney for /
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Sent 12/18/2014 at 12:55:24 - from - 7172406354 to p1/4
County of Cumberland, Pennsylvania
r \ �, 1 Courthouse Square
Carlisle, Pennsylvania 17013
Voice: (717)-240-6100
iti , Toll Free: (888)-697-0371
www.ccpa.net
FAX
From: Stong,Melissa
Department: Tax Assessment
From Fax Number: 7172406354
To Fax Number: 93379211
Pages: 4
Date: 18 December 2014 14P 12:55
E-Mail Address: mstong@ccpa.net
Department Phone Number: 717-240-6350
PRC
Attn: John Wolfe
Please see attachment from Bonnie Mahoney,regarding 2006 Assessment for 140 Lawrence Lane.
Sent 12/18/2014 at 12:56:30 - from - 7172406354 to p3/4
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This
LIVING TRUST
prepared for
STANLEY R..WARFEL
and
JOYCE A.MINNICH
by
Charles Allen Stambaugh, III
Attorney and Counsellor at Law
200 Butler Avenue
Lancaster,Pennsylvania 17601
Telephone: {717}390-0390
Copyright@ 2002 Charles Allen Stambaugh,III
•
Table of Contents
The STANLEY R. WARFEL AND JOYCE A.
MINNICH Living Trust
Introduction
Article One .......................................Creation of Our Trust
Article Two.......................................Our Family
Article Three ....................................Funding Our Trust
Providing for Us and Our Family during Our Lifetimes
Article Four......................................Administration of Our Trust
during Our Lives
Providing for Us and Our Family upon Our Deaths
Article Five .......................................Administration of Our Trust upon
the Death of a Trustmaker
Article Six..........................................Distribution of Our Tangible
Personal Property and Specific
Distributions
Article Seven.....................................The Marital Trust
Article Eight.....................................The Common Trust
Article Nine ......................................Distribution of Our Trust Property
Article Ten........................................Final Distribution Pattern
i
•
Article Eleven...................................Methods of Distribution and Trust
Administration with Regard to
Minor and Disabled Beneficiaries
Provisions Regarding Our Trustee
Article Twelve...................................The Resignation, Replacement,
and Succession of Our Trustees
General and Administrative Provisions
Article Thirteen................................General Matters and Instructions
with Regard to the Trusteeship
Article Fourteen...............................Definitions and General Provisions
ii
0
The STANLEY R. WARFEL AND JOYCE A.
MINNICH Living Trust
Article One
Creation of Our Trust
Section 1. Our Trust
Although we have never been formally married,we hold ourselves out as and
consider ourselves husband and wife. This is our Living Trust, dated
February 13, 2002, by STANLEY R. WARFEL, the husband Trustmaker,
JOYCE A. MINNICH, the wife Trustmaker, and the following initial
Trustees:
STANLEY R. WARFEL
JOYCE A. MINNICH
Our trust is a joint revocable living trust that contains our instructions for our
own well-being and that of our loved ones. All references to "our trust" or
"trust," unless otherwise stated, shall refer to this Living Trust and the trusts
created in it. All references to "Trustee" shall refer to our initial Trustee or
Trustees, or their successor or successors in trust.
When the term"Trustmaker" is used in our trust, it shall have the same legal
meaning as "Grantor," "Settlor," "Trustor," or any other term referring to
the maker of a trust.
Section 2. The Name of Our Trust
For purposes of beneficiary designations and transfers directly to our trust,
our trust shall be referred to as:
STANLEY R. WARFEL and JOYCE A. MINNICH, Trustees, or
their successors in trust, under the STANLEY R. WARFEL AND
JOYCE A. MINNICH LIVING TRUST, dated February 13, 2002,
and any amendments thereto.
1-1
0
or
STANLEY R. WARFEL and JOYCE A. MINNICH, Trustees
under the STANLEY R. WARFEL AND JOYCE A. MINNICH
LIVING TRUST, dated February 13, 2002.
In addition to the above descriptions, any description for referring to our
trust shall be effective to transfer title to our trust or to designate our trust as
a beneficiary so long as that format indicates that assets are to be held in a
fiduciary capacity.
When titling assets in the name of our trust, our initial Trustees may be
referred to as:
STANLEY R. WARFEL and JOYCE A. MINNICH
STANLEY R. WARFEL or JOYCE A. MINNICH
Section 3. Consent of Our Initial Trustees
Despite any conflicting provision in our trust, when we are serving as
Trustees under our trust, either of us may:
act for and conduct business on behalf of our trust as a Trustee
without the consent of any other Trustee; and
enter into written agreements with third parties authorizing any
Cotrustee to .act for and conduct business on behalf of our trust
without our consent.
Section 4. No New Tax Identification Number for Our Trust
Pursuant to federal income tax law, our trust is a "grantor" trust and is not
required to have a separate identification number as.long as one of us is-
serving as a Trustee. The identification number for our trust is our own
social security numbers (See IRC Regulation 1.671-3(a)(1)).
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Section 5. Income Taxes Filed on Our Personal Form 1040
Pursuant to federal income tax law, we are treated as the owners.of our trust
for tax reporting purposes because we have retained control of the assets
transferred to our trust (See IRC Sections 674-677). Also, federal income tax
law specifically states that a trust income tax return should not be filed, and
all income should be reported on our personal 1040 income tax return (See
IRC Regulation 1.671-4).
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Article Two
Our Family
We have no living children.
The names and birth dates of the children of JOYCE A. MINNICH are:
CAROL A. BARRICK,born December 31, 1956
DONNA M. STINSON,born April 22, 1959
TERESA L. BAKER,born December 10, 1960
WILLIAM G. BAKER, III,born May 11, 1962
ROBERT E. BAKER,born February 2, 1965
All references to our children in this agreement are to these children, as well
as any children subsequently born to us, or legally adopted by us.
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Article Three
Funding Our Trust
Section 1. Initial Funding
We hereby fund our trust with $10, and transfer, assign, and convey all of our
right, title, and interest in and to all of our property that is permitted by law
to be held in trust to our Trustee to hold and administer for our benefit and
for the benefit of our beneficiaries pursuant to the terms of this trust.
a. Reliance by Third Parties
All third parties shall rely on this transfer and all other transfers of
our property to our trust, and follow all of our Trustee's instructions
without risk of incurring any liability to us, our Trustee, or our
beneficiaries.
b. Additional Transfers of Property
Our trust may be additionally funded with property interests of all
kinds by either of us or by any other person in any manner. All
property interests assigned, conveyed, or delivered to our Trustee by
parties other than us must be acceptable to our Trustee.
Section 2. Funding with Community Property
Any community property and the income and all other proceeds from such
property, which is or becomes trust property shall remain community
property during our lives. A transfer of community property to our trust shall
not be construed as a partition of. the community property without our
written consent to the contrary.
Any separate property, and the income and all other proceeds from such
property, which is or becomes trust property, shall remain the separate.
property of a Trustmaker.
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Article Four
Administration of Our Trust
during Our Lives
Section 1. Our Lifetime Powers
While we are both living,we shall have the following powers:
a. Control and Direct Payments
Our Trustee shall distribute or retain the principal and net income
of the community estate, if any, as we may direct from time to time,
except that we shall have no power to direct our Trustee to make
gifts of principal or income from the community estate to a third
party.
Our Trustee shall distribute or retain the principal and net income
of a Trustmaker's separate estate as that Trustmaker shall direct,
except that a Trustmaker shall have no power to direct our Trustee
to make gifts of principal or income from the Trustmaker's separate
estate to a third party.
Any gift made directly by our Trustee to a third party in violation of
these provisions shall be construed as a distribution made directly to
either or both of us, and then a gift from one or both of us to such
third party.
Absent directions from us, our Trustee shall distribute the trust
income from the community estate, if any, at least monthly and shall
distribute the trust income from a Trustmaker's separate estate to
that Trustmaker at least monthly.
b. Investment Decisions
During our lifetime, except for any period of our incapacity, we
individually reserve the right to specifically approve or disapprove
each and every trust investment, purchase, or sale before it is made.
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Our Trustee is relieved from all liability for loss which may result
from the purchase or sale of trust property which has been directed
by either of us.
c. Add or Remove Trust Property
We shall have the absolute right, either individually or jointly, to
add to the trust property at any time. A Trustmaker shall also have
the absolute right to remove his or her own separate property, in
whole or in part, from the trust at any time. Both of these rights
shall be exercised in writing.
Each of us shall have the absolute right to remove as community
property as much of our respective interests in the community
estate, if any, as we shall request in writing at any time.
d. Amend or Revoke the Trust
We shall have the absolute right to amend or revoke our trust, in
whole or in part, at any time. Any amendment or revocation must
be in writing, signed by both of us, and delivered to our Trustee.
This right to amend or revoke is personal to us and may not be
exercised by a legal representative or agent acting on behalf of
either of us. After the death of one of us, this agreement shall not
be subject to amendment or revocation.
Section 2. The Definition of Our Disability
The disability of a Trustmaker, for purposes of this agreement, shall be
defined as follows:
a. Private Determination
A Trustmaker shall be deemed disabled during any period when, in
the opinion of the Trustmaker's Disability Panel, the Trustmaker is
incapacitated or disabled because of illness, age, or any other cause
which results in the Trustmaker's inability to effectively manage his
or her property or financial affairs.
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1. A Trustmaker's Disability Panel
A Trustmaker's Disability Panel shall initially consist of the
Trustmaker's primary care physician, an appropriate
specialist recommended by the primary care physician and
approved by the other Trustmaker, and the other
Trustmaker.
If the other Trustmaker predeceases, is under any form of
legal disability, or is otherwise unable or unwilling to act,
then the other Trustmaker shall be replaced with our then
living children, if they are not under any form of legal
disability or are otherwise unable or unwilling to act.
If at any time a Trustmaker's Disability Panel consists
solely of the primary care physician and specialist, then the
Trustmaker's disability Trustees who are currently serving
(or who would be entitled to serve if the Trustmaker was
already declared disabled) shall be added to the
Trustmaker's Disability Panel.
A Trustmaker's Disability Panel shall continue to serve
throughout any period of the Trustmaker's disability.
Any person named in this Section may decline to serve as a
member of a Trustmaker's Disability Panel, or decline to
participate in making a determination of disability in a
specific instance, by providing written notice to our
Trustee.
2. Determination by the Disability Panel
Any determination of a Trustmaker's disability shall be
final, binding and controlling if made with the unanimous
agreement of the Trustmaker's Disability Panel members.
We authorize and encourage our panel members to
consult with any other individuals they may consider
necessary or advisable prior to making a determination
regarding the disability of a Trustmaker.
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3. Certificate of a Trustmaker's Disability
The opinions of the members of a Trustmaker's Disability
Panel shall be documented by signed,notarized certificates
(the "Certificates").
The period of a Trustmaker's disability under this Section
shall continue until the Certificates are revoked by the
then serving members of the Trustmaker's Disability
Panel. Any revocation shall be documented by signed,
notarized statements.
A panel member shall not be liable to us, our Trustee, or
any other beneficiary of our trust for any decision
regarding the determination of a Trustmaker's disability
under this Section, if the panel member made the decision
in good faith.
b. Court Determination
A Trustmaker shall also be deemed to be disabled upon the
determination of a court of competent jurisdiction that the
Trustmaker is incompetent, incapacitated,' or otherwise legally
unable to effectively manage his or her property or financial affairs.
c. Detention, Disappearance or Absence
A Trustmaker shall be deemed to be disabled if the Trustmaker is
being detained under duress or upon the Trustmaker's unexplained .
disappearance or absence for a continuous period of more than
thirty(30)days.
Section A Trustmaker's detention under duress, or disappearance
or absence, may be established by an affidavit of the persons and/or
institutions who would be entitled to serve as the Trustmaker's
disability Trustee if the Trustmaker was already declared disabled.
The affidavit shall describe the circumstances of the Trustmaker's
detention under duress, or disappearance or absence.
No third party who acts in reliance on the representations of a
Trustmaker's disability Trustee or the authority granted under our
trust shall incur any liability to us, our Trustee, or any other
beneficiary of our trust as a result of permitting the Trustmaker's
disability Trustee to exercise any power granted under our trust.
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A Trustmaker's disability Trustee is authorized to execute
documents necessary to persuade any third party to honor the
authority of the Trustmaker's disability Trustee.
3. Discretionary Guidelines for Our Disability
During any period of time when one or both of us are disabled, our Trustee
shall apply the trust property, including its income, exclusively for our benefit
and for our valid obligations by observing the following procedural
guidelines:
a. The Disability of One of Us
Our Trustee shall provide as much of the principal and net income
of a disabled Trustmaker's separate estate, and as much of the
principal and net income of the disabled Trustmaker's share of the
community estate, if any, as is necessary or advisable, in its sole and
absolute discretion, for the health, support, maintenance, and
general welfare of the disabled Trustmaker.
In order to assist our Trustee in exercising its discretionary authority
under this Paragraph, we leave the following instructions by way of
illustration and not limitation:
We wish to always remain as self sufficient as possible.
Our Trustee shall consider the following preferences for
living arrangements:
It is our desire to remain in our residence as long
as possible, even if either or both of our mental
or physical conditions are such that we can no
longer provide for ourselves. Our Trustee is
authorized to hire companions, nurses or others
necessary to provide for our needs.
If, due to our mental or physical condition, it is
no longer practical for either or both of us to live
in our current residence, then it is our desire that
our Trustee provide a more suitable residence for
us.
If it should become necessary for either or both
of us to enter any hospice, nursing home,-
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retirement center, convalescent home or similar
establishment, it is our desire that the level of
care provided be consistent with maintaining our
maximum degree of independence.
We direct our Trustee to always consult with the
Health Care Agent appointed under a
Trustmaker's Health Care Documents regarding
the appropriate balance between quality of care
and living arrangements and economic reality.
We specifically authorize our Trustee to expend
any principal and net income of our trust to
accomplish these purposes.
We wish to remain mentally and physically active as long
as possible. We direct our Trustee to provide
opportunities for us to engage in social, recreational, and
sports activities, including travel, as our health permits.
Such decisions shall be made after consultation with a
Trustmaker's Health Care Agent. We further direct our
Trustee to provide us with books, tapes, and similar
materials consistent with our interests.
It is our desire to provide for the presence and
involvement in our care of religious clergy or spiritual
leaders, provide them access to us at all times, maintain
our memberships in religious or spiritual organizations,
and enhance our opportunities to derive comfort and
spiritual satisfaction from such activities, including
religious books, tapes and other materials.
We further direct our Trustee, in cooperation with a
Trustmaker's Health Care Agent, to provide for
companionship for us consistent with our needs and
preferences. We consider such continuing interaction to
be essential.
We direct our Trustee to consult with a Trustmaker's
.Health Care Agent regarding all costs of health care. Our
Trustee shall only pay those costs incurred as a result of
the decisions reached by our Trustee and a Trustmaker's
Health Care Agent. Our Trustee, in its sole and absolute
discretion, is authorized to reimburse a Trustmaker's
Health Care Agent for expenses incurred.
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We further specifically prohibit our Trustee from
expending any trust funds for medical treatment
.considered "extraordinary" or "heroic" by a Trustmaker's
Health Care Agent. The decision as to whether treatment
shall be considered "extraordinary" or "heroic" shall be in
the sole and absolute discretion of a Trustmaker's Health
Care Agent, as guided by the instructions contained in a
Trustmaker's Health Care Documents.
We authorize our Trustee to make pre-need arrangements
for us in accordance with a Trustmaker's Instructions for
My Final Arrangements contained in our Estate Planning
Portfolio. If a Trustmaker has not completed the
Instructions for My Final Arrangements, we authorize our
Trustee, after consultation with a Trustmaker's Health
Care Agent, to make any pre-need arrangements
considered necessary or appropriate.
Finally, our Trustee shall consider any other written
instructions dated and signed by either or both of us: Any .
such instructions shall be incorporated by reference into
this agreement.
b. Provide for the Other Trustmaker
During any period of time that one of us is disabled, our Trustee, in
its sole and absolute discretion, shall provide as much of the
principal and net income of the disabled Trustmaker's separate
estate and as much of the principal and net income of the disabled
Trustmaker's community estate, if any, as is necessary for the
health, education, and maintenance, and support of the other
Trustmaker.
c. Provide for Our Obligations
Our Trustee shall provide 'as much of the principal and net income
of our trust as our Trustee, in its sole and absolute discretion, deems
advisable for the payment of any valid obligations as confirmed by
our Trustee: A payment shall be paid from any community estate, if
an obligation of both of us, and out of a Trustmaker's separate
share or out of a Trustmaker's share of the community estate, if.any,
if an obligation of that Trustmaker.
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Our Trustee shall provide as much of the principal and net income
of our trust as our Trustee deems advisable for the payment of
insurance premiums on policies owned by one of us, either directly
or beneficially, or our trust. Our Trustee shall pay premiums for
any life insurance policies that are the sole and separate property of
one of us from that Trustmaker's sole and separate property.
d. Distribution Priorities
In making distributions under this Section, our Trustee shall, at all
times, give primary consideration to the needs of the disabled
Trustmaker and thereafter to the needs of the other Trustmaker.
When making such distributions to the other Trustmaker, our
Trustee shall consider other income and resources available to the
other Trustmaker and that'are known to our Trustee.
A distribution made to a Trustmaker shall not be charged against
the ultimate share which may be distributable to the Trustmaker
,under any other provision of this agreement.
e. Methods of Payment
Our Trustee may make distributions to a Trustmaker under this
Section in any one or more of the following ways:
Directly to a Trustmaker.
To persons, corporations, or other entities for the use and
benefit of a Trustmaker.
To any agent under a valid power of attorney.
To any guardian or other person deemed by our Trustee to
be responsible, and who has assumed the responsibility of
caring for a Trustmaker.
Section 4. Undistributed Net Income
Any net income which is not distributed under this Article shall be
accumulated and added to principal.
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Article Five
Administration of Our Trust
upon the Death of a Trustmaker
Section 1. Payment of Expenses, Claims, and Taxes
Upon the death of a Trustmaker, our Trustee is authorized, but not directed,
to pay the expenses of the last illness, funeral, and burial of a deceased
Trustmaker, including memorials of all types and memorial services of such
kind as our Trustee in its sole discretion shall approve. Our Trustee is also
authorized to pay legally enforceable administration expenses and claims
against the deceased Trustmaker or his or her estate, taxes, and any statutory
or court-ordered allowances for qualifying family members.
The payments authorized under this Section are discretionary, and no claims
or right to payment by third parties shall be enforced against our trust by
virtue of such discretionary authority.
Our Trustee shall be indemnified from the trust property for any damages
sustained by our Trustee as a result of its exercising, in good faith, the
authority granted it under this Section.
The payments authorized under.this Section shall be paid only to the extent
that the deceased Trustmaker's probate assets (other than real estate,
tangible personal property, or property that, in our Trustee's judgment, is not
readily marketable) are insufficient to make these payments.
Section 2. Coordination with the Personal Representative
This Section shall be utilized to help facilitate the coordination between our
Trustee and the personal representative of the deceased Trustmaker's
probate estate, if any.
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a. Authorized Payments
Our Trustee, in its sole and absolute discretion, may elect to make
the payments authorized under this Article either directly to the
appropriate persons or institutions or to the personal representative
of the deceased Trustmaker's probate estate.
Our Trustee may rely upon the written statements of the deceased
Trustmaker's personal representative as to all material facts relating
to these payments.
b. Purchase of Assets and Loans
Our Trustee is authorized to purchase and retain in the form
received, as an addition to our trust, any property which is a part of
the deceased Trustmaker's probate estate. In addition, our Trustee
may make loans, with or without security, to the deceased
Trustmaker's probate estate. Our Trustee shall not be liable for any
loss suffered by our trust as a result of the exercise of these powers.
c. Distributions from the Personal Representative
Our Trustee is authorized to accept distributions from the personal
representative of the deceased Trustmaker's probate estate without
audit and shall be under no obligation to examine the records or
accounts of the personal representative.
d. Distributions to the Personal Representative
Our Trustee, in its sole and absolute discretion, may make
distributions of any or all of the trust property to our personal
representative in order to fund any testamentary trust created under
our Last Will and Testament. In lieu of distributing such property
to our personal representative, our Trustee may distribute such
property to the Trustee designated in such testamentary trust.
Section 3. Apportionment
All expenses, claims, and death taxes resulting from the death of a
Trustmaker shall be paid without apportionment and without reimbursement
from any person, except as otherwise specifically provided in this trust.
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Notwithstanding anything to the contrary in our trust, all expenses, claims,
and death taxes assessed with regard to property passing outside of our trust
or outside of our probate estates, shall be chargeable against the persons
receiving such property.
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Article Six
Distribution of Our Tangible Personal Property
and Specific Distributions
Section 1. Nonbusiness Tangible Personal Property
On the death of each of us, our Trustee shall distribute the nonbusiness
tangible personal property belonging to the deceased Trustmaker as follows:
a. Use of Memorandum
Our Trustee shall distribute the jewelry, clothing, household
furniture, furnishings and fixtures, chinaware, silver, photographs,
works of art, books, boats, automobiles, sporting goods, artifacts
relating to the hobbies of the deceased Trustmaker, and all other
tangible articles of household or personal use in accordance with
any written, signed, and dated memorandum left by the deceased
Trustmaker directing the distribution of such property.
Any memorandum written, dated, and signed by the deceased
Trustmaker disposing of nonbusiness tangible personal property
shall be incorporated by reference into this agreement.
Should the deceased Trustmaker leave multiple written memoranda
which conflict as to the disposition of any item of nonbusiness
tangible personal property, that memorandum which is last dated
shall control as to those items which are in conflict.
b. Distribution of Property Not Distributed by Memorandum
If state law does not allow the use of a memorandum to distribute
nonbusiness tangible personal property or, to the extent that a
Trustmaker's nonbusiness tangible personal property which is or
becomes trust property is not disposed of by memorandum for any
reason, then that nonbusiness tangible personal property shall be
distributed under the terms of this trust agreement.
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Section 2. Business Tangible Personal Property
The disposition of the tangible personal property under this Article shall not
include tangible personal property which our Trustee, in its sole and absolute
discretion, determines to be part of or used exclusively in any business or
profession in which the deceased Trustmaker had an interest at the time of
death.
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Article Seven
The Marital Trust
Section 1. Creation of the Marital Trust
If, upon the death of one of us the other Trustmaker is living, the trust
property not previously distributed under this agreement shall be held and
administered in a Marital Trust for the benefit of the surviving Trustmaker.
Section 2. Administration of the Marital Trust
The Marital Trust shall be held and administered as follows:
a. The Surviving Trustmaker's Right to Income
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Our Trustee shall pay to or apply for the benefit of the surviving
Trustmaker, at least monthly during the lifetime of the surviving
Trustmaker, all of the net income from the Marital Trust.
b. The Surviving Trustmaker's Right to Principal
Our Trustee shall pay to or apply for the benefit of the surviving
Trustmaker such amounts from the principal of the Marital Trust as
the surviving Trustmaker may request at any time in writing.
No limitation shall be placed on the surviving Trustmaker as to the
amount of or reason for such request.
c. Principal Distributions in Our Trustee's Discretion
Our Trustee may also distribute to or for the benefit of the surviving
Trustmaker as much of the principal of the Marital Trust as our
Trustee, in its sole and absolute discretion, shall consider necessary
or advisable for the surviving Trustmaker's health, education,
support, and maintenance.
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d. The Surviving Trustmaker's General Power of Appointment
The surviving Trustmaker shall have the unlimited and unrestricted
general power to appoint, by a valid last will and testament or by a
valid living trust agreement, the entire principal and any accrued
and undistributed net income of the Marital Trust as it exists at the
Trustmaker's death. In exercising this general power of
appointment, the surviving Trustmaker shall specifically refer to this
power.
The surviving Trustmaker shall have the sole and exclusive right to
exercise the general power of appointment.
This general power of appointment specifically grants to the
surviving Trustmaker the right to appoint property to the surviving
Trustmaker's own estate. It also specifically grants to the surviving
Trustmaker the right to appoint the property among persons,
corporations, or other entities in equal or unequal proportions, and
on such terms and conditions, whether. outright or in trust, as the
surviving Trustmaker may elect.
Section 3. Termination of the Marital Trust
The Marital Trust shall terminate upon the death of the surviving
Trustmaker. The unappointed balance of- the Marital Trust shall be
distributed and administered as provided in Article Eight.
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Article Eight
The Common Trust
It is not our desire to create a Common Trust for the benefit of our children.
Upon the death of the second Trustmaker to die, all of the trust property
which has not been distributed under prior provisions of this agreement shall
be divided, administered, and distributed under the Articles that follow.
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Article Nine
Distribution of Our Trust Property
Section 1. Division into Separate Shares
All trust property not previously distributed under the terms of our trust shall
be divided as follows:
Beneficiary Relationship Share
CAROL A. BARRICK DAUGHTER 12%
DONNA M. STINSON DAUGHTER 12%
TERESA L. BAKER DAUGHTER 12%
WILLIAM G. BAKER,III SON 12%
ROBERT E. BAKER SON 12%
CATHY L. BAKER DAUGHTER-IN-LAW 12%
JOSEPH L. BARRICK, JR. GRANDSON 4.67%
JEREMY E. MIXELL GRANDSON 4.67%
KATARA M. BAKER GRANDDAUGHTER 4.67%
RYAN W. BAKER GRANDSON 4.67%
KAILEY A. MIXELL GREAT-GRANDDAUGHTER 4.67%
KADE A. MIXELL .GREAT-GRANDSON 4.67%
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Section 2. Distribution of Trust Shares for Our Living
Beneficiaries
The share of each Beneficiary who survives us shall be distributed as follows:
a. Distribution of Trust Share for CAROL A. BARRICK
The trust share set aside for CAROL A. BARRICK shall forthwith
terminate and our Trustee shall distribute all undistributed net
income and principal to CAROL A. BARRICK,free of the trust.
If CAROL A. BARRICK should die before the complete
distribution of her trust share, her trust shall terminate
and our Trustee shall distribute the balance of the trust
property to her then living descendants,per stirpes.
If CAROL A. BARRICK has no then living descendants,
our Trustee shall distribute the balance of the trust
property to our then living descendants,per stirpes.
If we have no then living descendants, our Trustee shall
distribute the balance of the trust property as provided in
Article Ten of this agreement.
b. Distribution of Trust.Share for DONNA M. STINSON
The trust share set aside for DONNA M. STINSON shall forthwith
terminate and our Trustee shall distribute all undistributed net
income and principal to DONNA M. STINSON,free of the trust.
If DONNA M. STINSON should die before the complete
distribution of her trust share, her trust shall terminate
and our Trustee shall distribute the balance of the trust
property to her then living descendants, per stirpes.
If DONNA M. STINSON has no then living descendants,
our Trustee shall distribute the balance of the trust
property to our then living descendants, per stirpes.
If we have no then living descendants, our Trustee shall
distribute the balance of the trust property as provided in
Article Ten of this agreement.
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c. Distribution of Trust Share for TERESA L. BAKER
The trust share set aside for TERESA L. BAKER shall forthwith
terminate and our Trustee shall distribute all undistributed net
income and principal to.TERESA L. BAKER, free of the trust.
If TERESA L. BAKER should die before the complete
distribution of her trust share, her trust shall terminate
and our Trustee shall distribute the balance of the trust
property to her then living descendants, per stirpes.
If TERESA L. BAKER has no then living descendants,
our Trustee shall distribute the balance of the trust
property to our then living descendants,per stirpes.
If we have no then living descendants, our Trustee shall
distribute the balance of the trust property as provided in
Article Ten of this agreement.
d. Distribution of Trust Share for WILLIAM G. BAKER,III
The trust share set aside for WILLIAM G. BAKER, III shall
forthwith terminate and our Trustee shall distribute all
undistributed net income and principal to WILLIAM G. BAKER,
III,free of the trust.
If WILLIAM G. BAKER, III should die before the
complete distribution of his trust share, his trust shall
terminate and our Trustee.shall distribute the balance of
the trust property to his then living descendants, per
stirpes.
If WILLIAM G. BAKER, III has no then living
descendants, our Trustee shall distribute the balance of
the trust property to our then living descendants, per
stirpes.
If we have no then living descendants, our Trustee shall
distribute the balance of the trust property as provided in
Article Ten of this agreement.
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e. Distribution of Trust Share for ROBERT E.BAKER
The trust share set aside for ROBERT E. BAKER shall forthwith
terminate and our Trustee shall distribute all undistributed net
income and principal to ROBERT E. BAKER,free of the trust.
If ROBERT E..BAKER should die before the complete
distribution of his trust share, his trust shall terminate and
our Trustee shall distribute the balance of the trust
property to his then living descendants,per stirpes.
If ROBERT E. BAKER has no then living descendants,
our Trustee shall distribute the balance of the trust
property to our then living descendants,per stirpes.
If we have no then living descendants, our Trustee shall
distribute the balance of the trust property as provided in
Article Ten of this agreement.
f. Distribution of Trust Share for CATHY L.BAKER
The trust share set aside for CATHY L. BAKER shall forthwith
terminate and our Trustee shall distribute all undistributed net
income and principal to CATHY L. BAKER, free of the trust.
If CATHY L. BAKER should die before the complete
distribution of her trust share, her trust shall terminate
and our Trustee shall distribute the balance of the trust
property to her then living descendants, per stirpes.
If CATHY L. BAKER has no then living descendants, our
Trustee shall distribute the balance of the trust property to
our then living descendants, per stirpes.
If we have no then living descendants, our Trustee shall
distribute the balance of the trust property as provided in
Article Ten of this agreement.
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g. Distribution of Trust Share for JOSEPH L. BARRICK,JR.
The trust share set aside for JOSEPH L. BARRICK, JR. shall
forthwith terminate and our Trustee shall distribute all
undistributed net income and principal to JOSEPH L. BARRICK,
JR.,free of the trust.
If JOSEPH L. BARRICK, JR. should die before the
complete distribution of his trust share, his trust shall
terminate and our Trustee shall distribute the balance of
the trust property to his then living' descendants, per
stirpes.
If JOSEPH L. BARRICK, JR. has no then living
descendants, our Trustee shall distribute the balance of
the trust property to our then living. descendants, per
stirpes.
If we have no then living descendants, our Trustee shall
distribute the balance of the trust property as provided in
Article Ten of this agreement.
h. Distribution of Trust Share for JEREMY E.MIXELL
The trust share set aside for JEREMY E. MIXELL shall forthwith
terminate and our Trustee shall distribute all undistributed net
income and principal to JEREMY E. MIXELL,free of the trust.
If JEREMY E. MIXELL should die before the complete
distribution of his trust share, his trust shall terminate and
our Trustee shall distribute the balance of the trust
property to his then living descendants,per stirpes.
If JEREMY E. MIXELL has no then living descendants,
our Trustee shall distribute the balance of the trust
property to our then living descendants,per stirpes.
If we have no then living descendants, our Trustee shall
distribute the balance of the trust property as provided in
Article Ten of this agreement.
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i. Distribution of Trust Share for KATARA M. BAKER
The trust share set aside for KATARA M. BAKER shall forthwith
terminate and our Trustee shall distribute all undistributed net
income and principal to KATARA M. BAKER, free of the trust.
If KATARA M. BAKER should die before the complete
distribution of her trust share, her trust shall terminate
and our Trustee shall distribute the balance of the trust
property to her then living descendants,per stirpes.
If KATARA M. BAKER has no then living descendants,
our Trustee shall distribute the balance of the trust
property to our then living descendants,per stirpes.
If we have no then living descendants, our Trustee shall
distribute the balance of the trust property as provided in
Article Ten of this agreement.
j. Distribution of Trust Share'for RYAN W.BAKER
The trust share set aside for RYAN W. BAKER shall forthwith
terminate and our Trustee shall distribute all undistributed net
income and principal to RYAN W. BAKER, free of the trust.
If RYAN W. BAKER should die before the complete
distribution of his trust share, his trust shall terminate and
our Trustee shall distribute the balance of the trust
property to his then living descendants,per stirpes.
If RYAN W. BAKER has no then living descendants, our
Trustee shall distribute the balance of the trust property to
our then living descendants, per stirpes.
If we have no then living descendants, our Trustee shall
distribute the balance of the trust property as provided in
Article Ten of this agreement.
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k. Distribution of Trust Share for KAILEY A. MIXELL
The trust share set aside for KAILEY A. MIXELL shall forthwith
terminate and our. Trustee shall distribute all undistributed net ..
income and principal to KAILEY A. MIXELL,free of the trust.
If KAILEY A. MIXELL should die before the complete
distribution of her trust share, her trust shall terminate
and our Trustee shall distribute the balance of the trust
property to her then living descendants, per stirpes.
If KAILEY A. MIXELL has no then living descendants,
our Trustee shall distribute the balance of the trust
property to our then living descendants,per stirpes.
If we have no then living descendants, our Trustee shall
distribute the balance of the trust property as provided in
Article Ten of this agreement.
1. Distribution of Trust Share for KADE A.MIXELL
The trust share set aside for KADE A. MIXELL shall forthwith
terminate and our Trustee shall distribute all undistributed net
income and principal to KADE A. MIXELL,free of the trust.
If KADE A. MIXELL should die before the complete
distribution of his trust share, his trust shall terminate and
our Trustee shall distribute the balance of the trust
property to his then living descendants,per stirpes.
If KADE A. MIXELL has no then living descendants, our
Trustee shall distribute the balance of the trust property to
our then living descendants,per stirpes.
If we have no then living descendants, our Trustee shall
distribute the balance of the trust property as provided in
Article Ten of this agreement.
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Section 3. Share of a Descendant of a Deceased Beneficiary
Each share set aside for a deceased Beneficiary, if any, who has then living
descendants shall be divided, administered, and distributed as follows:
a. Division into Separate Shares
The share set aside for a deceased Beneficiary shall be divided into
as many shares as shall be necessary to create one equal share for
each of the deceased Beneficiary's descendants,per stirpes.
b. Outright Distribution
If any descendant of a deceased-beneficiary is over 21 years of age
and is not legally incapacitated, our Trustee shall distribute that
descendant's share outright to that descendant.
c. Retention of a Minor's or Disabled Descendant's Share in
Trust
If any descendant of a deceased Beneficiary is under 21 years of
age, or if any descendant of a deceased Beneficiary is disabled or
incapacitated as defined in Article Fourteen of.this agreement, then
our Trustee shall retain such share in trust under the provisions of
Article Eleven.
Section 4. Retention of Distributions in Trust
Whenever a distribution is authorized or required to be made by a provision
of this Article' (o-
or any subsequent Article of our trust) to any beneficiary
under the age of 21, our Trustee shall retain such distribution in trust in
accordance with Article Eleven of this agreement.
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Article Ten
Ultimate Distribution Pattern
If at any time there is no person, corporation, or other entity entitled to
receive all or any part of the trust property of one of us:
One-half of the trust property shall be distributed to those persons
who would be the wife Trustmaker's heirs had she died intestate
owning such.property.
The balance of the property shall be distributed to those persons
who would be. the husband Trustmaker's heirs had he died intestate
owning such property.
The distribution of trust property, for purposes of this Article, shall be
determined by the laws of descent and distribution for intestate estates in the
State of Pennsylvania as such laws are in effect at the time of any distribution
under this Article.
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Article Eleven
Methods of Distribution and Trust
Administration with Regard to
Minor and Disabled Beneficiaries
Section 1. General Guidelines for Distribution
Whenever a distribution is authorized or required to be made by a provision
of this agreement to any beneficiary who is a minor, disabled or
incapacitated, such distribution may be made by our Trustee:
Without continuing court supervision or the intervention of a
guardian, conservator, or any other legal representative.
Without giving or requiring any bond or surety on bond.
Pursuant to any of the methods authorized under this Article.
In making distributions under this Article, disability or incapacity shall
include adjudicated mental incapacity by a court of competent jurisdiction, or
incapacity because of age, illness, injury or any other cause as determined
pursuant to the terms of this agreement.
Before making any distributions to beneficiaries, other than a Trustmaker,
under this Article, it is our desire that our Trustee, to the extent that it is both
reasonable and possible:
Inquire into the ultimate disposition of the distributed funds.
Take into consideration the behavior of trust beneficiaries with
regard to their disposition of prior distributions of trust property.
Our Trustee shall obtain a receipt from the person, corporation, or other
entity receiving-any distribution called for in this Article.
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Section 2. Methods of Payment
Our Trustee may make the distributions called for in this Article in any one .
or more of the following ways:
Directly to a beneficiary.
To persons, corporations, or other entities for the use and benefit of
the beneficiary.
To an account in a commercial bank or savings institution in the
name of the beneficiary, or in a form reserving the title,
management, and custody of the account to a .suitable person,
corporation, or other entity for the use and benefit of the
beneficiary.
In any prudent form of annuity purchased for the use and benefit of
the beneficiary.
To any person or duly licensed financial institution, including our
Trustee, as a custodian under the Uniform Transfers to Minors Act,
or any similar act, of any state, or in any manner allowed by any
state statute dealing with gifts or distributions to minors or other
individuals under a legal disability.
To any agent under a valid power of attorney.
To any guardian, or other person deemed by our Trustee to be
responsible, and who has assumed the responsibility of caring for
the beneficiary.
Section 3. Our Trustee's Discretion to Keep Property in Trust
Our Trustee shall have the authority to retain a beneficiary's share in trust as
follows:
a. Disabled Beneficiary
If any trust property becomes distributable to a beneficiary when
the beneficiary is under any form of legal disability, as defined in
Article Fourteen, our Trustee may retain that beneficiary's share in
a separate trust as follows:
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1. Income and Principal Distributions in Our Trustee's
Discretion
Our Trustee shall apply to or for the benefit of the
beneficiary as much of the net income and principal of the
trust share as our Trustee, in its sole and absolute
discretion, deems necessary or advisable for the
beneficiary's health, education, and maintenance.
Any net income not distributed to a beneficiary shall be
accumulated and added to principal.
2. Guidelines for Discretionary Distributions
In making any distributions of net income and principal
under this Section, our Trustee shall be mindful of, and
take into consideration to the extent it deems necessary,
any additional sources of income and principal available to
the beneficiary which arise outside of this agreement.
3. Special Instructions for Disability Due to Addictive
Situations
Prior to making any distribution authorized under this
paragraph a., or as a condition for further distributions,
our Trustee may require that a beneficiary disabled due to
a drug, alcohol, gambling, chemical or other dependency
disorder, participate in or complete a rehabilitation
program aimed at combating the problem involved.
Our Trustee, in its sole and absolute discretion, may
determine the nature and extent of the rehabilitative
program, including follow up requirements. We direct
that our Trustee consult with counsellors from
rehabilitative programs through Charter Hospital,
Fairbanks Hospital, or similar institutions, in order to best
design an individualized program for the beneficiary.
We specifically authorize and direct our Trustee to pay the
expenses of rehabilitation for the beneficiary from the
trust property.
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4. Termination and Distribution
Our Trustee shall terminate the trust share and distribute
the trust property to the beneficiary when he or she ceases
to be disabled.
b. Minor Beneficiary
If any trust property becomes distributable to a beneficiary when
the beneficiary is under 21 years of age, our Trustee shall retain that
beneficiary's share in a separate trust, as follows:
1. Income and Principal Distributions-in Our Trustee's
Discretion
Our Trustee shall apply .to or for the benefit of the
beneficiary as much of the net income and principal of the
trust share as our Trustee, in its sole and absolute
discretion, deems necessary or advisable . for the
beneficiary's health, education, and maintenance.
Any net income not distributed to a beneficiary shall be
accumulated and added to principal.
2. Guidelines for Discretionary Distributions
In making any distributions of net income and principal
under this Section, our Trustee shall be mindful of, and
take into consideration to the extent it deems necessary,
any additional sources of income and principal available to
the beneficiary which arise outside of this agreement.
3. Rights to Withdraw by the Beneficiary
When the beneficiary reaches the age of 21 (or upon the
funding of the trust share if the beneficiary has already
attained the age of 21), our Trustee shall distribute to the
beneficiary, free of the trust, such amounts from the trust
share as the beneficiary may at any time request in writing,
not to exceed ONE-THIRD (1/3) of the trust share
accumulated net income and principal, as it is then
constituted.
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In addition to the amounts available to the beneficiary, as
described in the above subparagraph, FIVE (5)years from
the date of the funding of the trust share, our Trustee shall
distribute to the beneficiary, free of the trust, such
amounts from the trust share as the beneficiary may at any
time request in writing, not to exceed ONE-HALF (1/2) of
the remaining trust share accumulated net income and
principal, as it is then constituted.
TEN (10) years from the date of the funding of the trust
share, our Trustee shall distribute to the beneficiary, free
of the trust, such amounts from the entire trust share as
the beneficiary may at any time request in writing.
No limitation shall be placed on the beneficiary as to
either the amount of or the reason for the invasion of
income or principal available to the beneficiary upon
written request, as described in this paragraph b.
The right to withdraw income and principal described in
this paragraph b. is personal to the beneficiary and may
not be exercised by anyone other than the beneficiary,
including without limitation, any legal representative,
agent or creditor. Further, this right to withdraw can only
be exercised during any period when the beneficiary is not
disabled, as defined in Article Fourteen.
c. Special Needs Beneficiary
If trust property becomes distributable to any beneficiary when the
beneficiary is under any form of legal disability;as defined in Article
Fourteen, and when the beneficiary is or would be eligible for public
assistance benefits but for the distribution provided for in this
agreement (as determined in the sole and absolute discretion of our
Trustee), our Trustee shall retain that beneficiary's share in a
separate trust, as follows:
1. Income and Principal Distributions in Our Trustee's
Discretion
Our Trustee shall apply to or for the benefit of the
beneficiary as much of the net.income and principal of the
trust share as our Trustee, in its sole and absolute
discretion, deems necessary or advisable for the special
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needs of the beneficiary which are not otherwise provided
by governmental financial assistance and benefits, or by
the providers of services.
Any net income not distributed to the beneficiary shall be
accumulated and added to principal.
2. Distributions for Special Needs
"Special needs" refer to the requisites for maintaining the
good health, safety, and welfare of the beneficiary when, in
the discretion of our Trustee, such requisites are not being
provided by any public agency, office, or department of
any state or of the United States.
"Special needs" shall also include, but not be limited to,.
medical . and dental' expenses, annual independent
checkups, clothing and equipment, programs of training,
education, treatment and rehabilitation, private residential
care, transportation (including vehicle purchase),
maintenance, insurance, and essential dietary needs.
"Special needs". may include spending money; additional
food; clothing; electronic equipment such as radios, record
players, television sets, computer equipment; camping;
vacations; athletic contests; movies; trips; and money to
purchase appropriate.gifts for relatives and friends.
3. Supplemental Nature of the Trust
Our Trustee shall have no obligation to expend trust assets
for such needs, but if our Trustee, in its sole discretion,
decides to expend trust assets, under no circumstances
should any amounts be paid to, or reimbursed to, the
federal government, any state, or any governmental agency
for any purpose, including for the care, support, and
maintenance of the beneficiary.
Because the beneficiary is dependent on the support and
aid of others, our Trustee shall, in the exercise of its best
judgment and fiduciary duty, seek support and
maintenance for the be from all available public
resources including, but not limited to, Social Security
Administration benefits, Supplemental Security' Income
(SSI), U.S..Civil Service Commission benefits, Medicaid;
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and Federal Social Security Disability Insurance (SSDI),
and any other comparable programs, state, federal, .or
local.
If necessary, our Trustee may seek appropriate authority
to collect, expend, and account for separately all such
governmental assistance benefits, but shall not commingle
them with these trust assets. In addition, in making
distributions for the special needs of the beneficiary, our
Trustee shall take into consideration the applicable
resource limitations of the public assistance programs for
which the beneficiary is eligible.
No part of the trust share set aside for the beneficiary shall
be used to supplant or replace public assistance benefits of
any state or federal agency which has a legal responsibility
to serve persons with illnesses or handicaps which are the
same as or similar to the disorders of the beneficiary.
4. Protection of the Trust Property
No interest in the principal or income of the trust share set
aside for the beneficiary shall be anticipated, assigned, or
encumbered, or shall be subject to any creditor's claim or
to legal process, prior to its actual receipt by the
beneficiary. The beneficiary is specifically prohibited from
any right to receive, demand, secure, give, assign, transfer,
mortgage, borrow against, or will any trust assets or
income.
It is our intention to conserve and maintain this trust share
for the special needs of the beneficiary. Therefore, no part
of this trust share, neither principal nor undistributed net
income, shall be subject to the claims of voluntary or
involuntary creditors for the provisions of care and
services, including residential care, by any public entity,
office, department, or agency of any state or government
agency, or of the federal government of the United States.
5. Early Termination of the Trust
In the event that it is determined by either a court or an
authority of competent jurisdiction that these trust assets
render the beneficiary ineligible to receive any
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governmental assistance benefits, or.if our Trustee, in its
sole and absolute discretion, determines that,
notwithstanding the provisions set forth above, this trust
share may be subject to garnishment, attachments,
execution or bankruptcy proceedings by a creditor of the
beneficiary or by the federal or state government, or any
agency or subdivision thereof, then our Trustee shall
terminate the trust share set aside for the beneficiary and
distribute the remaining principal and accrued income to
the then living descendants of the beneficiary,per stirpes.
If the beneficiary has no then living descendants, our
Trustee shall distribute the remaining trust property to our
then living descendants,per stirpes.
If we have no then living descendants, our Trustee shall
distribute the remaining trust property as provided in
Article Ten of this agreement.
We request, but do not direct, that the beneficiaries
conserve, manage, and distribute the proceeds of the
former trust share set aside for the beneficiary in
accordance with the provisions as set forth above.
6. Authority of Our Trustee to Initiate Legal
Proceedings
In determining whether the existence of the trust share has
the effect of rendering the beneficiary ineligible to receive
any governmental assistance benefits, our Trustee is
hereby granted full and complete discretion to initiate
administrative or judicial proceedings for the purpose of
determining eligibility.
All costs related thereto, including reasonable attorney's
fees, shall be a proper charge to the trust share of-the
beneficiary.
d. A Beneficiary's General Testamentary Power of Appointment
If a beneficiary should die before the complete distribution of his or
her trust property under this Section, the beneficiary shall have the
unlimited and unrestricted general testamentary power to appoint
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the entire principal and any accrued and undistributed net income
of the trust as it exists at the beneficiary's death.
The beneficiary shall exercise this general power of appointment by
a valid last will and testament, a valid living trust agreement, or any
other notarized written instrument signed by the beneficiary. In
exercising this general power of appointment, the beneficiary shall
specifically refer to this power.
The beneficiary shall have the'sole and exclusive right to exercise
this general power of appointment.
This general power of appointment specifically grants to the
beneficiary the right to appoint property to the beneficiary's own
estate. It also specifically grants to the beneficiary the right to
appoint the property among persons, corporations, or other entities
in equal or unequal proportions, and on such terms and conditions,
whether outright or in trust, as the beneficiary may elect.
Any property in the trust which is not distributed pursuant to the
exercise of the general power of appointment shall be distributed to
the beneficiary's then living descendants, per stirpes.
c
If the beneficiary has no then living descendants, our Trustee shall
distribute the remaining trust property to our then living
descendants,per stirpes.
If we have no then living descendants, our Trustee shall distribute
the remaining trust property as provided in Article Ten of this
agreement.
e. Conflict with Previous Trust Provisions
Our Trustee shall have no power and shall not exercise
discretionary authority under this Article in any manner which
would disqualify property passing to the Marital Trust for the
federal estate tax marital deduction in my estate.
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Article Twelve
The Resignation, Replacement, and
Succession of Our Trustees
Section 1. The Resignation of a Trustee
Any Trustee may resign by giving thirty days' written notice to each of us or
to our respective legal representatives. If either of us is not living, the notice
shall be delivered to the Trustee, if any, and to all of the beneficiaries then
eligible to receive mandatory or discretionary distributions of net income
from any trust created under this agreement.
If a beneficiary is a minor or is legally incapacitated, the notice shall be
delivered to that beneficiary's guardian or other legal representative.
Section 2. The Removal of a Trustee
Any Trustee may be removed as follows:
a. Removal by Us
We reserve the right to remove any Trustee at any time, but only if
we both agree.
b. Removal by One of Us
After one of us dies or during any period that one of us is disabled
and the other Trustmaker is living and is not disabled, the surviving
nondisabled Trustmaker may remove any Trustee.
c. Removal by Other Beneficiaries
After the death or incapacity of both of us, a majority of the
beneficiaries then eligible to receive mandatory or discretionary
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distributions of net income under this agreement may remove any
Trustee.
d. Notice of Removal
Neither of us, nor any of our beneficiaries, need give any Trustee
being removed any reason, cause, or ground for such removal.
Notice of removal shall be effective when made in writing by either:
Personally delivering notice to the Trustee and securing a
written receipt, or
Mailing notice in the United States mail to the last known
address of the Trustee by certified mail, return.receipt
requested.
Section 3. Replacement of Trustees
( Trustees shall be replaced in the following manner:
a. The Death or Disability of a Trustee While We Are Serving as
Trustees
We may serve as the only Trustees or we may name any number of
Trustees to serve with us. If any of these other Trustees
subsequently die, resign, become legally incapacitated, or are
otherwise unable or unwilling to serve as a Trustee, we may or may
not fill the vacancy, as we both agree.
b. Disability Trustees of STANLEY R.WARFEL
Upon the disability of STANLEY R. WARFEL, JOYCE A.
MINNICH shall serve as disability Trustee. If the nondisabled
Trustmaker is then serving as a Trustee, she shall continue to serve
upon the disability of STANLEY R. WARFEL.
If the disability Trustee is unwilling or unable to serve, or cannot
continue to serve for any other reason, then the following shall be
named as replacement disability Trustees in the order in which their
names appear:
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WILLIAM G. BAKER, III and CATHY L. BAKER.
c. Disability Trustees of JOYCE A. MINNICH
Upon the disability of JOYCE A. MINNICH, STANLEY R.
WARFEL shall serve as disability Trustee. If the nondisabled
Trustmaker is then serving as a Trustee, he shall continue to serve
upon the disability of JOYCE A. MINNICH.
If the disability Trustee is unwilling or unable to serve, or cannot
continue to serve for any other reason, then the following shall be
named as replacement disability Trustees in the order in which their
names appear:
WILLIAM G. BAKER, III and CATHY L. BAKER.
d. Death Trustees of STANLEY R.WARFEL
On the death of STANLEY R. WARFEL, JOYCE A. MINNICH
acting as our death Trustee shall replace all of our initial Trustees, if
they are then serving, or the disability Trustee, if she is then serving.
If the surviving Trustmaker is then serving as a Trustee, she shall
continue to serve upon the death of STANLEY R. WARFEL.
If the death Trustee is unwilling or unable to serve as a death
Trustee, or cannot continue to serve for any other reason, then the
following shall be named as'successor death Trustees in the order in
which their names appear:
WILLIAM G. BAKER, III and CATHY L. BAKER.
e. Death Trustees of JOYCE A. MINNICH
On the death of JOYCE A. MINNICH, STANLEY R. WARFEL
acting as our death Trustee shall replace all of our initial Trustees, if
they are then serving, or all of the disability Trustees, if he is then
serving. If the surviving Trustmaker is then serving as a Trustee, he
shall continue to serve upon the death of JOYCE A. MINNICH.
If the death Trustee is unwilling or unable to serve as a Trustee, or
cannot continue to serve for.any other reason, then the following
shall be named as successor death Trustees in the order in which
their names appear:
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0 •
WILLIAM G. BAKER, III and CATHY L. BAKER.
f. Successor Trustees
If a successor Trustee is unwilling or unable to serve during the
period in which a Trustmaker is disabled or after the death of a
Trustmaker, the next following successor Trustee shall serve until
the successor Trustees so named have been exhausted.
A Trustee may be listed more than once in this Section or an initial
Trustee may also be named as a disability Trustee or a Trustee who
will serve at death. Naming a Trustee more than once is done as a
convenience only and is not to be construed as a termination of that
Trustee's trusteeship.
g. Unfilled Trusteeship
In the event no named Trustees are available, a majority of the
beneficiaries then eligible to receive distributions of net income
under this agreement shall forthwith name a Certified Public
Accountant unrelated by blood or marriage to any beneficiary
under this agreement (hereafter "CPA") or a corporate fiduciary as
successor Trustee. Any CPA named trustee under this Section must
maintain errors and omissions liability insurance covering service as
trustee.
If a majority of the beneficiaries then eligible to receive
distributions of net income under this agreement cannot agree on a
CPA or corporate fiduciary, any beneficiary can petition a court of
competent jurisdiction, ex parte, to designate a CPA or corporate
fiduciary as successor Trustee.
The court that designates the successor Trustee shall not acquire
any jurisdiction over any trust created under this agreement, except
to the extent necessary to name a CPA or a corporate fiduciary as
successor Trustee.
Section 4. Corporate Fiduciaries
Any corporate fiduciary named in this trust agreement or appointed by a
court of competent jurisdiction as a Trustee must be a bank or trust company
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situated in the United States having trust powers under applicable federal or
state law.
Such fiduciary shall have either a combined capital and surplus of at least 25
million dollars or assets under management of at least 100 million dollars.
Section 5. Powers and Liabilities of Successor Trustee
Except as otherwise provided in this agreement, any successor Trustee,
whether corporate or individual, shall have all of the rights, powers, and
privileges, and be subject to all of .the obligations and duties, both
discretionary and ministerial, as given to the original Trustees.
Any successor Trustee shall be subject to any restrictions imposed on the
original Trustees. No successor Trustee shall be required to examine the
accounts,records, and acts of any previous Trustees.
No successor Trustee shall in any way be responsible for any act or omission
to act on the part of any previous Trustees.
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Article Thirteen
General Matters and Instructions
with Regard, to the Trusteeship
Section 1. Use of"Trustee" Nomenclature
As used throughout this agreement, the word "Trustee" shall refer to our
initial Trustee as well as any single, additional, or successor Trustees. It shall
also refer to any individual, corporation, or other entity acting as a
replacement, substitute, or added Trustee.
Section 2. No Requirement to Furnish Bond
(' Our Trustee shall not be required to furnish a bond for the faithful
performance of its duties.
If a bond is required by any law or court of competent jurisdiction, it is our
desire that no surety be required on such bond.
Section 3. Court Supervision Not Required
All trusts created under this agreement shall be administered free from the
active supervision of any court.
Any proceedings to seek judicial instructions or a judicial determination shall
be initiated by our Trustee in the appropriate state court having original
jurisdiction of those matters relating to the construction and administration
of trusts.
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Section 4. Our Trustee's Responsibility to Make Information
Available to Beneficiaries
Each beneficiary shall receive at least annually from our Trustee a complete
statement of all receipts, disbursements, distributions, and assets of each trust
in which the beneficiary has a mandatory or discretionary income interest.
Our Trustee may furnish the beneficiary with a copy of the trust's annual
federal income tax return to satisfy this requirement.
The trust's books, records, and documentation shall be available at all
reasonable times for inspection by a trust beneficiary and his or her legal
representatives.
Our Trustee shall not be required to furnish a trust's books, records, or
documentation to any individual, corporation, or other entity without the
express written approval of that trust's beneficiary or pursuant to a court
order.
Section 5. Delegation among Our Trustees
Any Trustee may delegate in writing to any other Trustee the power to
exercise any or all powers'granted our Trustee in this agreement, including
those which are discretionary, if such delegation is allowed by law. Our
delegating Trustee may revoke any such delegation in writing at anytime.
Section 6. Utilization of Substitute Trustee
If our Trustee is unwilling or unable to act as to any trust property,-our
Trustee shall designate, in writing, an individual or institutional trustee
situated in any state or country to act as a substitute Trustee with regard to
such property.
The property being administered by the substitute Trustee, as well as the net
income therefrom, shall be distributed or remitted as directed by the
delegating Trustee consistent with the terms of this agreement.
A substitute Trustee shall exercise all of the fiduciary powers granted by this
agreement unless expressly limited by the delegating Trustee in the
instrument appointing such substitute Trustee.
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A substitute Trustee may resign at any time by delivering written notice to
our Trustee. Our Trustee may terminate a substitute Trustee in writing at
any time.
Section 7. Trustee's Fee
Our Trustee shall be entitled to fair and reasonable compensation for the
services it renders as a fiduciary. The amount of compensation shall be an
amount equal to the customary and prevailing charges for services of a
similar nature during the same period of time and in the 'same geographic
locale.
Our Trustee shall be reimbursed for the reasonable costs and expenses
incurred in connection with its fiduciary duties under this agreement.
Section 8. A Majority of Trustees Required to Control
When more than two Trustees are acting, the concurrence and joinder.of a
majority of the Trustees shall control in all matters pertaining to the
administration of any trust created under this agreement.
If only two Trustees are acting, the concurrence and joinder of both shall be
required.
Any dissenting or abstaining Trustee shall be absolved from personal liability
by registering a written dissent or abstention with the records of the trust.
The dissenting Trustee shall thereafter act with the other Trustees in any
manner necessary or appropriate to effectuate the decision of the majority.
Section 9. Successor Corporate Fiduciaries
If any bank or trust company succeeds to the trust business of any corporate
fiduciary serving as a Trustee under this agreement, whether because of a
name change or any other form of reorganization, or if such corporate
fiduciary transfers all of its existing business to -any other bank or trust
company, the successor shall thereupon, without any action being required,
succeed to the trusteeship as if originally named.
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Section 10. Early Termination of Trusts Based on Cost
If our Trustee, other than a beneficiary acting as a Trustee, shall determine
that any trust created under this agreement has become uneconomical to
administer due to the disproportionate cost of administration relative to the
value of the trust property, our Trustee may terminate such trust or trusts
and distribute the trust property, including any accrued but undistributed net
income, in the following order:
To us, or to the survivor of us.
To the then mandatory income beneficiaries of the trust, per stirpes.
To the beneficiaries then entitled to receive discretionary payments
of income of the trust,per stirpes.
Section 11. Trustee's Powers
Our Trustee may exercise those powers set forth under the Trustees' or
Fiduciaries' Powers Act, or its equivalent, of the State of Pennsylvania,
together with any amendments. In addition, our Trustee shall have the
following powers:
a. Banking Powers
Our Trustee is authorized to establish and maintain bank and
financial accounts of all types in one or more financial institutions
that our Trustee may choose.
b. Collection of Life Insurance and Other Death Proceeds
Our Trustee shall make a reasonable effort to collect all sums made
payable to our trust or to our Trustee under life insurance policies
and other death benefit plans.
In collecting such proceeds, our Trustee may, in its sole and
absolute discretion, exercise any of the settlement options or
elections that may be available under the terms of life insurance
policies or any other third-party beneficiary contracts which are the
deceased Trustmaker's separate property.
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Our Trustee and the surviving Trustmaker shall together make all
appropriate elections with regard to life insurance policies,
retirement plans, and other death benefits which are a part of our
community property. Such elections shall be consistent with the
laws of the state having jurisdiction over those proceeds.
The receipt of the proceeds by our Trustee shall relieve a person or
entity making such payments from further liability with regard to
those payments.
c. Environmental Powers
Our Trustee shall have the power to inspect any trust property to
determine compliance with any environmental law affecting such
property or to respond to any environmental law affecting property
held by our Trustee. "Environmental Law" shall mean any federal,
state, or local law, rule, regulation, or ordinance relating to
protection of the environment or of human health.
Our Trustee shall have the power to refuse to accept property if our
Trustee determines that there is a substantial risk that such property
is contaminated by any hazardous substance or has previously, or is
currently,being used for any activities directly or indirectly involving
hazardous substances which could result in liability to the trust
assets. "Hazardous substance" shall mean any substance defined as
hazardous or toxic by any federal, state, or local law, rule,
regulation, or ordinance.
Our Trustee shall have the power to take any necessary action to
prevent, abate, clean up or otherwise respond to any actual or
threatened violation of any environmental law affecting trust
property prior to or after the initiation or enforcement of any action
by any governmental body.
Our Trustee may disclaim or release any power granted to it or
implied by any document, statute, or rule of law which the Trustee
determines may cause the Trustee to incur liability under any
environmental law.
Our Trustee may charge the cost of any inspection, review,
prevention, abatement, response, cleanup, or remedial action
authorized under this power against the trust property.
Our Trustee shall not be liable to any beneficiary or to any other
party for any decrease in value of the trust property by reason of our
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Trustee's compliance with any environmental law, specifically
including any reporting requirement under such law.
d. Insurance Powers
Our Trustee may purchase insurance of any kind including life,
annuity, accident, sickness, and medical insurance for the benefit of
any beneficiary.
e. Loan,Borrowing, and Encumbrance Powers
Our Trustee may loan money to a beneficiary with or without
interest, on any term or on demand, with or without collateral, as it
deems to be in the best interests of the trust's beneficiaries.
It may borrow money upon such terms and conditions as it shall
deem advisable, including, in the case of a corporate fiduciary, the
power to borrow from its own banking or commercial department.
It shall have the power to obligate -the trust property for the
repayment of any sums borrowed.
Our Trustee shall have the power to encumber the trust property, in
whole or in part, by a mortgage or mortgages, deeds of trust, or by
pledge, hypothecation or otherwise, even though such encumbrance
may continue to be effective after the term of any trust or trusts
created in this agreement.
f. Margin and Brokerage Account Powers
Our Trustee is authorized to buy, sell, and trade in securities of any
nature, including short sales. Our Trustee may maintain and
operate margin accounts with brokers, and may pledge any
securities held or purchased by our Trustee with such brokers as
security for loans and advances made to our Trustee.
g. Nominee Powers
Our Trustee may hold trust property directly in the name of our
Trustee as Trustee, in the name of our Trustee as an individual, in
the individual names of our Trustees as joint tenants, in the name of
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a nominee partnership, or in the name of any other kind of
nominee.
Our Trustee may enter into agreements which facilitate the holding
of trust property in the name of a nominee, and may hold trust
property in nominee form with or without disclosing its fiduciary
capacity.
h. Retirement Plan Elections
Our Trustee shall have the right, in its sole and absolute discretion,
to elect to receive any retirement plan death proceeds, whether
under a qualified pension, profit sharing, HR-10, individual
retirement account, or any other retirement plan, either in a lump
sum or in any other manner permitted by the terms of the particular
retirement plan, to the extent of the interest of the deceased
Trustmaker.
Our Trustee, in its sole and absolute discretion, may disclaim the
benefits of any retirement plan payable to our trust, including
individual retirement accounts that are payable to our trust. Such
disclaimed benefits shall be payable directly to the surviving
Trustmaker.
i. Real Estate Powers
Our Trustee may purchase, sell, transfer, exchange or otherwise
acquire or dispose of any real estate.
Our Trustee may make. leases and grant options to lease for any
term, even though the term may extend beyond the termination of
any trust created under this agreement.
It may elect to insure, as it deems advisable, all actions
contemplated by this subsection.
Our Trustee may take any other action reasonably necessary for the
preservation of real estate and fixtures comprising a part of the trust
property or the income therefrom.
Our Trustee shall exercise its administrative and investment powers as our
Trustee determines in its sole and absolute discretion to be in the best
interests of the beneficiaries and shall do so without the order of any court.
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Notwithstanding anything to the contrary in this agreement, our Trustee shall
not exercise any power in a manner inconsistent with the beneficiaries' rights
to the beneficial enjoyment of the trust property in accordance with the
general principles of the law of trusts.
Our Trustee may perform every act reasonably necessary to administer each
and every share or trust created under this agreement. Each power conferred
upon our Trustee under this Article, or upon Trustees in general, by
applicable state or federal statutes, shall be subject to any express limitations
or contrary directions contained in this agreement.
i
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Article Fourteen
Definitions and General Provisions
Section 1. Definitions
For purposes of this agreement, the following words and phrases shall be
defined as follows:
a. Adopted and Afterborn Persons
Persons who are legally adopted while they are under 18 years of
age (and those persons adopted after attaining 18 years of age) shall
be treated for all purposes under this agreement as though they
were the naturally born children of their adopting parents.
An afterborn person is a descendant of ours who is born after the
date that we sign this agreement. A child in gestation who is later
born alive shall be considered a child in being throughout the period
of gestation.
b. Descendants
A person's descendants shall include all of his or her lineal
descendants through all generations.
A descendant in gestation who is later born alive shall be considered
a descendant in being throughout the period of gestation.
An adopted person, and all persons who are the descendants by
blood or by legal adoption while under the age of 18 years of such
adopted person, shall be considered descendants of the adopting
parents as well as the adopting parents' ancestors.
c. Per Stirpes Distributions
Whenever a distribution is to be made to a person's descendants,
per stirpes:
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The distributable assets are to be divided into as many
shares as there are then living children of such person and
deceased children of such person who left then living
descendants.
Each then living child shall receive one share and the share
of each deceased child shall be divided among such child's
then living descendants in the same manner.
d. Education
As used in this trust,."education" shall include:
Any course of study or instruction at an accredited college
or university granting undergraduate or graduate degrees.
Any course of study or instruction at any institution for
specialized,vocational,or professional training.
Any curriculum offered by any institution that is
recognized for purposes of receiving financial assistance
from any state or federal agency or program.
Any course of study or instruction which may be useful in
preparing a beneficiary for any vocation consistent with
the beneficiary's abilities and interests.
Distributions for education may include tuition, fees, books,
supplies, living expenses, travel, and spending money to the extent
that they are reasonable.
e. Personal Representative
For the purposes of this agreement, the term "personal
representative" shall include an executor, administrator, guardian,
custodian, conservator, agent under a valid power of attorney,
Trustee,or any other form of personal representative.
f. Disability
Except as otherwise provided in this agreement, any individual
(including any Trustee who is not a Trustmaker) may be treated as
disabled, incompetent, or legally incapacitated if:
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The individual has been declared or adjudicated as such by
a court of competent jurisdiction, or
A guardian, conservator, or other personal representative
of such individual's person or estate has been appointed by.
a court of competent jurisdiction, or
The individual has been certified as such in writing by at
least two licensed physicians, or
The individual has disappeared or is absent for
unexplained reasons, or the individual is being detained
under duress where the individual is unable to effectively
manage his or her property or financial affairs, or
The individual suffers from a drug, alcohol, chemical,
gambling or other dependency addiction, as certified in
writing by our Trustee and at least one licensed physician..
If the disability of a Trustee is in question, that individual
Trustee shall not participate in the decision.
g. Health Care Agent and Health Care Documents
For the purposes of this agreement, the term "Health Care Agent"
shall refer to the individual(s) then entitled to make health care
decisions on behalf of a Trustmaker. Health Care Agent shall
include, without limitation, a health care representative or health
care surrogate entitled to serve under state law and/or designated
under a Trustmaker's Health Care Documents.
For the purposes of this agreement, the term "Health Care
Documents" shall refer to any documents setting forth directions
regarding a Trustmaker's health care and/or designating a
Trustmaker's Health Care Agent. Health Care Documents shall
include, without limitation, a living will declaration, advance
directive, or health care power of attorney executed in accordance
with state law.
h. Primary Care Physician
For the purposes of this agreement, the term "primary care
physician" shall refer to the physician who maintains custody of a
Trustmaker's permanent medical records.
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0
i. Retirement Plan
For purposes of this agreement, the term "retirement plan" shall
include, without limitation, a qualified pension plan, profit sharing
plan, 401(k), Keogh, individual retirement account (including a
SEP, deductible, nondeductible, Education and Roth IRA), or any
other retirement plan.
Section 2. Dissolution of Our Marriage
If our marriage is dissolved at any time, each spouse shall be deemed to have
predeceased the other for purposes of distributions under this agreement and
for purposes of serving as a disability or death Trustee on behalf of the other.
It is our intent that our respective property held in our trust shall not be used
for the benefit of the other spouse upon the dissolution of our marriage.
Section 3. The Rule Against Perpetuities
Unless sooner terminated by the express provisions of this agreement, each
trust created in this -agreement shall terminate twenty-one year's after the
death of the last survivor of the group composed of the both of us and those
of our descendants living at the time the.first one of us dies. At that time, the
property held in trust shall be discharged of any further trust, and shall
immediately vest in and be distributed to those persons entitled to receive or
have the benefit of the income from the respective trust.
For purposes of distributions under this Section only, it shall be presumed
that any person then entitled to receive any discretionary payments of the
income of a separate trust is entitled to receive all of the income, and it shall
be presumed that any class of persons entitled to receive discretionary
payments of income is entitled to receive all of such income.
Section 4. Protective Clause
To the fullest extent permitted by law, the interests of all of the beneficiaries
in the various trusts and trust property subject to this agreement (except for a
living Trustmaker's separate and community interests) shall not be alienated,
pledged, anticipated, assigned, or encumbered unless specifically authorized
by the terms of this agreement.
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Such interests shall not be subject to legal process or to the claims of any
creditors, (other than a living Trustmaker's creditors to the extent of his or
her separate and community interests) while such interests remain trust
property.
Section 5. Maintaining Property in Trust
If, on the termination of any separate trust created under this agreement, a
.final distribution is to be made to a beneficiary for whom our Trustee holds a
trust created under this agreement, such distribution shall be added to such
trust rather than being distributed.
The property that is added to the trust shall be treated for purposes of
administration as though it had been an original part of the trust.
Section 6. Survivorship Presumptions
If the order of our deaths cannot be established by proof, the wife
Trustmaker shall be deemed to have survived the husband Trustmaker.
Section 7. Contest Clause
If any person, including a beneficiary, other than one of us, shall in any
manner, directly or indirectly, attempt to contest or oppose the validity of this
agreement, including any amendments thereto, or commences or prosecutes
any legal proceedings to set this agreement aside, then in such event such
person shall forfeit his or her share, cease to have any right or interest in the
trust property, and shall be deemed to have predeceased both of us.
Should any person disclaim his or her interest, in whole or in part, in any
trust created for his or her benefit in this trust agreement, the result of which
would be for that person to receive trust property free of trust earlier than
provided by the terms of the trust, then the disclaiming person shall forfeit
his or her interest in the trust, shall cease to have any right or interest in the
trust property, and shall be deemed to have predeceased both of us.
In the event the surviving Trustmaker successfully elects to take a statutory
share of the deceased Trustmaker's estate as provided under state law, then
the surviving Trustmaker's interest in the deceased Trustmaker's property in
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this trust shall terminate and any of the deceased Trustmaker's property
previously held in trust for the benefit of the surviving Trustmaker as
provided in this agreement shall be held and distributed as though the
surviving Trustmaker had predeceased the deceased Trustmaker, despite any
conflicting provision in this agreement.
Section 8. Changing the Trust Situs
After the death or disability of one of us, the situs of this agreement may be
changed by the unanimous consent of all of the beneficiaries then eligible to
receive mandatory or discretionary distributions of net income under this
agreement.
If such consent is obtained, the beneficiaries shall notify our Trustee in
writing of such change of trust situs, and shall, if necessary, designate a
successor corporate fiduciary in the new situs. This notice shall constitute
removal of the current Trustee, if appropriate, and any successor corporate
Trustee shall assume its duties as provided under this agreement.
A change in situs under this Section shall be final and binding, and shall not
be subject to judicial review.
Section 9. Adjustments for Inflation
Unless otherwise specifically indicated, whenever a specific dollar amount is
to be distributed under this trust agreement, our Trustee shall adjust for
inflation by increasing the amount in proportion to increases in the
Consumer Price Index for All Urban Consumers, U.S. City Average, All
Items, 1967 = 100 (the "Consumer Price Index").
Our Trustee shall determine the proportion by comparing the Consumer
Price Index for the month in which the specific dollar amount was first set
forth in this agreement (or in any subsequent amendment or restatement)
with the Consumer Price Index for the month in which the amount is to be
paid or distributed.
No reduction in any specific dollar amount shall be made in the event of a
decrease in the Consumer Price Index below the level of the month in which
the amount was first set forth in this agreement (or in any subsequent
amendment or restatement)-
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If publication of the Consumer Price Index shall be discontinued, our Trustee
shall select such comparable statistics on the cost of living for urban
consumers in the United States as our Trustee deems, in its sole and absolute
discretion, to be an appropriate measure of inflation.
Section 10. General Matters
The following general matters of construction shall apply to the provisions of
this agreement:
a. Construction
Unless the context requires otherwise, words denoting the singular
may be construed as denoting the plural, and words of the plural
may be construed as denoting the singular. Words of one .gender
may be construed as denoting another gender as is appropriate
within such context.
b. Headings of Articles, Sections,.and Paragraphs
The headings of Articles, Sections, and Paragraphs used within this
agreement are included solely for the convenience and reference of
the reader. They shall have no significance in the interpretation or
construction of this agreement.
c. Notices
All notices required to be given in this agreement shall be made in
writing by either:
Personally delivering notice to the party requiring it, and
securing a written receipt, or
Mailing notice by .certified United States mail, return
receipt requested, to the last known address of the party
requiring notice.
The effective date of the notice shall be the date of the written
receipt or the date of the return receipt, if received, or if not, the
date it would have normally been received via certified mail,
provided there is evidence of mailing.
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d. Delivery
For purposes of this agreement "delivery" shall mean:
Personal delivery to any party, or
Delivery by certified United States mail, return receipt
requested to the party making delivery.
The effective date of delivery shall be the date of personal delivery
or the date of the return receipt, if received, or if not, the date it
would have normally been received via certified mail, provided
there is evidence of mailing.
e. Applicable State Law
The validity of this trust shall be determined by reference to the
laws of the State of Pennsylvania.
Questions with regard to the construction and administration of the
various trusts contained in this agreement shall be determined by
reference to the laws of the state in which the trust is then currently
being administered.
f. Duplicate Originals
This agreement may be executed in several counterparts; each
counterpart shall be considered a duplicate original agreement.
g. Not Contractual
We are executing our wills at or about the same time, but even
though our wills are similar, they are not intended to be, and shall
not be construed to be, contractual or reciprocal.
h. . Severability
If any provision of this agreement is declared by a court of
competent jurisdiction to be invalid for any reason, such invalidity
shall not affect the remaining provisions of this agreement. The
remaining provisions shall be fully severable, and this agreement
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a �
shall be construed and enforced as if the invalid provision had never
been included in this agreement.
We have executed this agreement the day and year first written above.
We certify that we have read this agreement and that it correctly states the
terms and conditions under which our trust property is to be held, managed,
and disposed of by our Trustee. We fully understand that this trust
agreement does not provide any federal or state estate tax planning, and that
our trust must be amended or restated in order to provide for estate tax
planning. We approve this revocable living trust in all particulars, and
request our Trustee to execute it.
`7
STANLEYR. WAkTtif, Trustmaker
OYCE A. MINNICH,Trustmaker
nOA1 ll r
S ANL R. WARIFE , Trustee
J YCE A. MINNICH, Trustee
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On February 13, 2002, the Trustmakers signified to us that this revocable
living trust was being made by the Trustmakers freely and voluntarily and, in
our presence, the Trustmakers signed the foregoing and we signed our names
as witnesses. We further state that the Trustmakers have been personally
known to us, and are believed by us to be of sound mind and under no duress,
fraud or undue influence. We did not sign. the Trustmakers' signatures above
for or at the direction of either of the Trustmakers. We are not a parent,
spouse, or child of either of the Trustmakers, are not to the best of our
knowledge entitled to any part of either of the Trustmakers' estates. We are
competent and at least eighteen (18)years old.
WITNESS
f
WIT ESS
STATE OF PENNSYLVANIA )
ss.
COUNTY OF CUMBERLAND )
The foregoing living trust agreement was acknowledged before me on
February 13, 2002,by STANLEY R. WARFEL, as Trustmaker and Trustee.
Witness my hand and official seal.
My commission expires: Notarial Soed
agllou A.Stambaugh, PubHc
Larcastsr,LancasterCouray 4
h4y Commission Explres Pecs,b,2004
NOT Y PUBLIC
14-10
STATE OF PENNSYLVANIA )
ss.
COUNTY OF CUMBERLAND )
The foregoing living trust agreement was acknowledged before me on
February 13, 2002,by JOYCE A. MINNICH, as Trustmaker and Trustee.
Witness my hand and official seal.
My commission expires: Notar- -�-.� 'ar -
ia?8edt
Marylou A,rtam'Naugt,,Notaq Public
t_anas er,LancasterCounty
My Commission Expires Apr.5,2004
PUBLIC
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