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Home My WebLink About04-15-15 1505618627 310464710.000 pennsylvania MPAWWWOF REVENUE FX(03-14)(TP) OFFICIAL USE ONLY REV-1 500 County Code Year File Number Bureau of Individual Taxes PO BOX 280601 INHERITANCE TAX RETURN 21 14 0751 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 07182014 02011931 Decedent's Last Name Suffix Decedent's First Name MI KAUFMAN-SCHILLE ELAINE i (if Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouses First Name MI SCHILLER LEE M THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ,F—vl 1. Original Return ❑ 2. Supplemental Returnn 3. Remainder Return(date of death El F—] prior to 12-13-82) 4.Agriculture Exemption(date of ED 5. Future Interest Compromise(date of 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) FRI 7.Decedent Died Testate F-1 8. Decedent Maintained a Living Trust 9. Total Number of Safe Deposit Boxes (Attach copy of will.) (Attach copy of trust.) ❑ 10.Litigation Proceeds Received El 11. Non-Probate Transferee Return F—] 12. Deferral/Election of Spousal Trusts (Schedule F and G Assets Only) E] 13.Business Assets El 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 BRIDGET M- WHITLEYi ESQ 717-233-1000 First Line of Address SKARLATOSZONARICH LLC Second Line of Address 17 S - 2ND ST- i 6TH FL City or Post Office State ZIP Code HARRISBURG PA 17101 Correspondent's email address: BMW@S KAR LATO S ZONARI CH-C OM REGISTV�*WILLS USE&NVY ril REGISTER OF WILLS USE ONLY p DATE FILED MMDDYYYY C-) I.— cn M w tz).n DATE,f ILr;D MP v— -::0 17— r" C() PLEASE USE ORIGINAL FORM ONLY Side 1 1111111111 IN IN 1505618627 1505618627 i I 1505618635 REV-1600 EX(TP) Decedent's Social Security Number Decedents Name:KAUFMAN-SCHI LLE ELAINE J RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 0.00 2. Stocks and Bonds(Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . 2. 43-1996-00 3. Closely field Corporation.Partnership or Sole-Proprietorship(Schedule C). , , , , 3, (1-00 4. Mortgages and Notes Receivable(Schedule D). . . . . . . . . . . . . . . 4. mo 0 0 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E), , , , , , 5. 2-,213-00 6. Jointly Owned Property(Schedule F) F-1 Separate Billing Requested. . . . . 6. 0.00 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) F__J Separate Billing Requested. . . . . 7. 6 2 5,4 71.0 0 8. Total Gross Assets(total Lines 1 through 7) . , , , , , , , 8. 6 71,6 8 0.0 0 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9. 30,813-00 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1). . . . . , . , , , 10, 2,816-00 11. Total Deductions(total Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . 11. 331629-00 12. Net Value of Estate(Line 8 minus Line 11) , , , , , , , , , , , , , , , , , , , 12. 638-l051-00 13. Charitable and Governmental Bequests/Sec.9113 Trusts for which an election to tax has not been made(Schedule J), , , , , , , , , , , , , , , , 13. 0.011 14. Net Value Subject to Tax(Line 12 minus Line 13), , , , , , , , , , , , , , , , 14. 638-,051.00 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers urger Sec.9116 (a)(1.2)X.0L (1-011 15. 0.011 16. Amount of Line��xable at lineal rate X. 6381052.00 16. 28,712.00 17. Amount of Line 14 taxable at sibling rate X.12 11-00 17. 0.110 18. Amount of Line 14 taxable at collateral rate X.15 0.00 18. 0.0 0 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 28-,712.00 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and complete. Declaration of preparer other than the person responsible for filling the return is based on all information of which preparer has any knowledge. SIGNAWR OF P i ON RESPONSIBLE FOR FILING RETURN DATTC ADDRESS DAVID H- KAUFMAN - 110 SHIRE LANE SCHWENKSVILLE, PA 19473 SIG TUBE OF PREPARER O ER PERSON RESPONSIBLE FOR FILING THE RETURN DATE DRESS BRIDGET M- WHITL EY, ESQ- - 17 S 2ND ST- , 6TH FL- , HARRISBURG, PA 17101 Side Z 1505618635 3M464810.000 REV-1500 EX(TP) Page 3 File Number Decedent's Complete Address: 21 14 0?51 DECEDENTS NAME KAUFMAN-SIHILLER ELAINE STREETADDRESS 965 GRANDON WAY CUMBERLAND CITY STATE ZIP ECHANICSBURGPA 1?050 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 28,712.00 2. CreditstPayments A.Prior Payments 21A00 -00 B.Discount 1,ju0.0 0 (See instructions.) Total Credits(A+B) (2) 221050-00 3. Interest (3) 0 .00 4. If Line 2 is greater than Line I+Line 3,enter the difference.This is the OVERPAYMENT. Fill in oval on Page 2,Line 20 to request a refund. (4) 0.00 5. If Line I +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 61662- 00 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN"X"IN THE APPROPRIATE BLOCKS i. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred . . . . . . . . . . . . . . . . . . . . . . . . . . . . El Dfl b. retain the right to designate who shall use the property transferred or its income . . . . . . . . . . . . . . 0 1 X] c. retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F❑I FX_1 d, receive the promise for life of either payments,benefits or care? . . . . . . . . . . . . . . . . . . . . . . ❑ 2. If death occurred after Dec. 12, 1982,did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FX1 ❑ 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? . . . . . 5X] El 4. Did decedent own an individual retirement account,annuity,or other non-probate property,which -1 M contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FX 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)(1)1. 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 172 P.S.§9116(a)(1.1)(0)].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. 3M4671 4.000 REV-1503 EX-(8-12) pennsylvania SCHEDULE B DEPARTMENT OF REVENUE INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER Elaine J. Kaufman-Schiller 21 14 0751 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIP*nON OF DEATH 1. 265.607 Shares Vanguard - Wellington Fund INV - 0021- 88080983868 10,677 2 406.831 Shares Vanguard - Wellesley Income Fund INV 0027- 88080983868 10,586 3 456.955 Shares PIMCO Total Return Class A 4,999 4 950.067 Shares Pimco Commodity Real Return Strategy 5,510 5 1,117.363 Shares PIMCO Total Return CL C 12,224 TOTAL (Also enter on Line 2,Recapitulation) $ 43,996 2W4696 2.000 If more space Is needed,insert additional sheets of the same size REV-15W EX-(OM12) pennsylvania SCHEDULE E DEPARTMENrOF REVENUE CASH, BANK DEPOSITS& MISC. INHERITANCE TAX RE RESIDENT MC ENTTURN PERSONAL PROPERTY ESTATE OF: FILE NUMBER: I Elaine J. Kaufman—Schiller 21 14 0751 Include the proceeds of litigation and the dale the proceeds were received by the estate. All propertyjointlyowned with right of survivorshi must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 7. Benefit Concepts Cash Refund for health insurance premium 165 2 Mass Mutual Commission checks 1,488 3 LPL Cash Account 560 TOTAL(Also enter on line 5,Recapitulation) $ 2,213 2W46AD 2.000 If more space is needed,use additional sheets of paper of the same size. REV-1510 EX+(08-09) SCHEDULE G pennsylvania DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC.NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Elaine J. Kaufman-Schiller 21 14 0751 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY ITEM PDLLDETHEWMEOFTFETRAMFEREE,THEIR RELATIOWHIPTODECEDENT AND DATE OF DEATH %OFDECD'S EXCLUSION TAXABLE NUMBER TFEMTEOFTRMSERATTACHACOPYOFTHE DEED FOR REALESTATE VALUE OF ASSET INTEREST OFAPPUCABLE VALUE 1. Citizens Bank Circle Gold Checking W/ Int 5474 26,523 100.0000 3,000 23,523 i checking account made joint with David Kaufman (son) on 08/14/2013 Interest accrued to 7/18/2014 0 100.0000 0 2 Citizens Bank Green Checking 0521 3,749 100.0000 0 3,749 Account held in trust for David Kaufman (son) 3 Citizens Bank Circle Gold Savings - 1437 5,001 100.0000 0 5,001 Savings account made joint with David Kaufman (son) on 08/14/2013 Interest accrued to 7/18/2014 0 100.0000 0 4 Citizens Bank Green Savings 8925 335 100.0000 0 335 Held in trust for Jessica Kaufman (Grandaughter) Interest accrued to 7/18/2014 0 100.0000 0 5 MassMutual Policy #6274553 10,473 100.0000 0 10,473 Edward R. Kaufman (son) is the insured and successor owner. Form 712 attached 6 MassMutual Policy #5953494 21,458 100.0000 0 21,458 Lee M. Schiller is the insured. David Kaufman (son) is the successor owner. Form 712 attached. Total from continuation sched les . . . . . . . 560,932 TOTAL(Also enter on line 7,Recapitulation)$ 625,471 If more space is needed,use additional sheets of paper of the same size. 9W46AF 2.000 Estate of: Elaine J. Kaufman-Schiller 21 14 0751 Schedule G (Page 2) Item DOD Value Taxable No. Description of Asset % Interest Exclusion Value 7 MassMutual Policy #6305960 52,746 100.0000 0 52,746 Lee M. Schiller is the insured; David Kaufman (son) is the successor owner. Form 712 attached. 8 Mass Mutual Thrift Plan 67,023 100.0000 0 67,023 Mass Mutual Thrift Plan (401[k]) : The beneficiaries are David Kaufman (son) , and a Trust F/B/O Edward Kaufman (son) The following assets were held in a SEP-IRA account. The beneficiaries are David Kaufman (son) and Trust F/B/O Edward Kaufman (son) 9 1,025.436 Shares American Fundamental Investors Class A 55,784 100.0000 0 55,784 10 213.361 Shares American Balanced Fund CL A 5,454 100.0000 0 5,454 11 686.691 Shares American Capital Income Building Class 42,019 100.0000 0 42,019 12 496.051 Shares American Capital World Grth & Inc A 23,528 100.0000 0 23,528 13 2,544.983 Shares American Income Fund of America Class A 55,506 100.0000 0 55,506 14 359.245 Shares American New Persepctive Class A 13,982 100.0000 0 13,982 15 188.563 Shares American Washington Mutual Investors Cl A 7,910 100.0000 0 7,910 Total (Carry forward to main schedule) 323,952 Estate of: Elaine J. Kaufman-Schiller 21 14 0751 Schedule G (Page 3) Item DOD Value Taxable No. Description of Asset % Interest Exclusion Value 16 161.74 Shares Thornburg Intl Value CL A 4,889 100.0000 0 4,889 17 1,475.755 Shares American Bond Fund of America Class A 18,845 100.0000 0 18,845 18 911.346 Shares American Capital World Bond Class A 19,166 100.0000 0 19,166 19 1,842.503 Shares Amrican Intermediate Bond of America Class A 24,984 100.0000 0 24,984 The following asset was held in a Roth IRA account. The beneficiary is David Kaufman (son) 20 144.927 Shares CB&T Cust Roth IRA New World Fund 8,933 100.0000 0 8,933 The following assets were held in a TOD account - The beneficiaries are David Kaufman (son) and Trust F/B/O Edward Kaufman (son) 21 407.149 Shares ISHARES SELECT DIVIDEND ETF 30,778 100.0000 0 30,778 , 22 Prime Fund Capital Reserves Class 3,861 100.0000 0 3,861 23 667.529 Shares PNC FINL SVCS GROUP 55,849 100.0000 0 55,849 24 283.148 Shares American Capital Income BLDR 17,326 100.0000 0 17,326 25 857.143 Shares American Inc Fund of America - 18,694 100.0000 0 18,694 Total (Carry forward to main schedule) 203,325 Estate of: Elaine J. Kaufman-Schiller 21 14 0751 Schedule G (Page 4) Item DOD Value Taxable No. Description of Asset Interest Exclusion Value 26 426.611 Shares Vanguard Wellington Invstr 17,150 100.0000 0 17,150 27 609.718 Shares Wellesley Inc Invstr 15,865 100.0000 0 15,865 28 63.911 Shares American Short Term Bond Fund 640 100.0000 0 640 Total (Carry forward to main schedule) 33,655 REV-1511 EX+(Og.13) SCHEDULE H pennsylvania DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Elaine J Kaufman-Schiller 21 140751 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Hetrick-Bitner Funeral Home 7,968 I I Total from continuation schedules . . . . . . . . . 4,877 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2. Attorney Fees: 16,000 3. Family Exemption:(If decedent's address is not the same as claimant's,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 361 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. 1 Cumberland Law Journal — Estate Notice 75 2 The Sentinel — Estate Notice 244 Total from continuation schedules . . . . . . . . . 1,288 TOTAL(Also enter on Line 9,Recapitulation) $ 30,813 3W46AG 2.000 If more space is needed,use additional sheets of paper of the same size. Estate of: Elaine J. Kaufman-Schiller 21 14 0751 Schedule H Part 1 (Page 2) Item No. Description Amount 2 Temple Beth Shalom Service 1,900 3 Gingrich Memorials Headstone and engraving 2,503 4 Edward Kaufman (son) Airfare from Denver CO to Harrisburg PA to attend funeral 474 I I I Total (Carry forward to main schedule) 4,877 Estate of: Elaine J. Kaufman-Schiller 21 14 0751 Schedule H Part 7 (Page 2) 3 Register of Wills (Dauphin County) - Oath of office fee 20 4 SkarlatosZonarich LLC - Costs 23 5 David Kaufman Reimbursement for postage and shipping costs 1,245 Total (Carry forward to main schedule) 1,288 t REV-1512 EX+(12-12) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCETAX RETURN MORTGAGE LIABILITIES& LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Elaine J. Kaufman-Schiller 21 14 0751 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Lifeways at Messiah Village 2,513 2 Citibank Credit Card 22 3 Center for Kidney Disease and Hypertension 14 4 Quantum Imaging and Therapeutic Associates 4 5 Community Life Team 62 6 Penn State Milton S. Hershey Medical Center 31 7 Capital Area Health Associates 142 8 Alert Pharmacy Services, Inc. 28 TOTAL(Also enter on Line 10,Recapitulation) $ 2,816 2w46AH 2.000 If more space is needed, insert additional sheets of the same size. REV-1513 EX+(01-110) SCHEDULE J pennsylvania DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER* ESTATE OF, 211 0751 Blaine J. Kaufman-Schiller RELATIONSHIP TO DECEDENT AMOUNT OR SHARE LT Do Not List Trustee(s) OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY IS IBUT 0 S outright h spousal u at TAXABLE DISTRIBUTIONS[Include outright spousal distd6butions and transfers under See.9116(a)(1,2).] Eliana Kaufman 110 Shire Lane SchwenkSville, PA 19473 Specific bequest 11,648 Granddaughter 11,648 2 Zachary Peak (a/k/a Kaufman) 6774 Harvell Street Milton, FL 32570 Specific Bequest 466 Grandson 466 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. 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 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0 If more space is needed,use additional sheets of paper of the same size. 9W46AI 2.000 Estate of: Elaine J. Kaufman-Schiller 21 14,0751 Schedule J Part 1 (Page 2) Item No. Description Relation Amount 3 Jessica Kaufman 2321 Fourth Avenue #201 Seattle, WA 98121 Specific Bequest 466 Citizens Bank Green Savings 8925 Inventory Value: 335 Granddaughter 801 4 David Kaufman 110 Shire Lane Schwenksv±lle, PA 19473 MassMutual Policy #6305960 Inventory Value: 52,746 MassMutual Policy #5953494 Inventory Value- 21,458 144.93 Shares CB&T Cust Roth IRA New World Fund Inventory Value: 8,933 Citizens Bank Circle Gold Checking W/ Int 5474 Inventory Value: 23,523 Citizens Bank Green Checking 0521 Inventory Value: 3,749 Citizens Bank Circle Cold Savings - 1437 Inventory Value: 5,001 One Half of Residue: 249,627 Son 365,037 Estate of: Elaine J. Kaufman-Schiller 21 14 0751 Schedule J Part 1 (Page 3) Item No. Description Relation Amount 5 Trust F/B/O Edward Kaufman c/o David Kaufman, Trustee 110 Shire Lane Schwenksville, PA 19473 MassMutual Policy #6274553 Inventory Value: 10,473 One Half of Residue to Trust F/B/O Edward Kaufman: 249,627 Trust 260,100 WKS ' i z ns, Ba n k Account Number 6261791437 Account Title ELAINE J KAUFMAN-SCHILLER/DAVID KAUFMAN Date Opened 8/14/2013 Account Tye Savings Principal Balance as of DOD $5000.75 Interest from Last Posting to DOD $ .03 Account Balance as of DOD $5000.78 YTD Interest to DOD $ .39 *Account number 6261791437 was opened as a Joint account T cot i izens Bank!;. Account Number 6214400521 Account Title ELAINE J KAUFMAN-SCHILLER TRUSTEE FOR DAVID H KAUFMAN Date Opened 7/5/2006 Account Tye Checking Principal Balance as of DOD $3749.24 Interest from Last Posting to DOD $ .00 Account Balance as of DOD $3749.24 YTD Interest to DOD $ .00 *Automatic deposits were set up for account number 6214400521 *Account number 6214400521 was made Joint on 11/06/2012 �W '.. . 'fizen, Bank Account Number 625213 8925 Account Title ELAINE J KAUFMAN-SCHILLER TRUSTEE FOR JESSICA KAUFMAN Date Opened 2/15/2008 Account Tye Savings Principal Balance as of DOD $334.51 Interest from Last Posting to DOD $ .01 Account Balance as of DOD .$334.52 YTD Interest to DOD $ .O1 *Account number 6252138925 was made Joint on 04/10/2008 Form 7.12 Livininsured (File with Form 709,United States Gift(and Generation-Skipping Transfer)Tax Return.May also be flied with Form 706,United States Estate(and Generation-Skipping Transfer)Tax Return,or Form 706-NA,United States Estate(and Generation-Skipping Transfer)Tax Return, Estate of nonresident not a citizen of the United States,where decedent owned Insurance on life of another.) SECTION A—General Information 36 First name and middle initial of donor(or dname 38 Social security ity number ELAINEJ MAN-SCHILLER 39 Date of gift for which valuation data submitted., 40 Date of decedent's death for which valuation data submitted i 7/1812014 SECTION 13---Policy Information 41 Name of Insured 42 Sex 43 bate of birth EDWARD R KAUFMAN MALE 912511957 44 Name and addreis 66f 1h'6urehce company MassMutual Financial Group, 1295 State Street, Springfield, MA 01111 45 Type of policy 46 Policy number 47 Face amount 48 Issue date 6274553 )80 LIFE 49 Gross premium 50 Frequency of payment $283.50 ANNUAL 51 Assignee's name 59 Date assigned 63 If Irrevocable designation of beneficiary made, name of 54 Sex :55"'bate of birth,, 56 Date beneficiary if known designated i. 67 If other than simple designation,quote in full.Attach additional sheets if necessary. 58 If policy is not paid up: a Interpolated terminal reserve on date of death,assignment,or irrevocable $10,171.75 designation of beneficiary . . . . . . . . . . . . . . . . . b Add proportion of gross premium paid beyond date of death, assignment, 58b ' 51.47,-' or irrevocable designation of beneficiary . . . . . . . . . . . . .�i. $ T2Z99i _ _J __ c Add adjustment on account of dividends to credit of policy . . . . . d Total.Add lines 58a,b,and c. . . . . . . . . . . . . . . . .. . . . . . . . ssd 110.0.3.18 a Outstanding indebtedness against policy. f Net total value of the policy(for gift or estate tax purposes).Subtract line 58e from line 58d 58f $10473..18.. 69 If policy is either paid up or a single premium: a Total cost, on data of death, assignment, Or irrevocable designation of zi beneficiary,of a single-premium policy on life of insured at attained age,for original face amount plus any additional paid-up insurance(additional face amount$ (if a single-premium policy for the total face amount not have been ...... .............. .......... issued on the life of the insured as of the date specified,nevertheless,assume that such a policy could then have been purchased by the insured and state the cost thereof,using for such purpose the same formula and basis employed, on the date specified,by the company in calculating single premiums.) ------ b Adjustment on account of dividends to credit of policy 59b. c Total.Add lines 59a and 59b . . . . . . . . . . . . . . . .. . 69C d Outstanding indebtedness against policy. . . . . . . . . . . . e.Nettote) or estate line 59d from line 59c. 59el The uqdersignecl officer of the above-named Insurance company(or appropriate federal agency or retirement sy-jrem off;ciaQ hereov cert lies that th-s t;wip-new sets forin true and correct information. Date of Title Vice President certification..I. signature• Forw'712 irisv.4-2006) Farm 71 .4-2006). Page 2 Living Insured (File with Form 709,United States Gift(and Generation-SWipping Transfer)Tax Return.May also be filed with Form 706,United States Estate(and Generation-Skipping Transfer)Tax Return,or Form 706-NA,United States Estate(and Generation-Skipping Transfer)Tax Return,Estate of nonresident not a citizen of the United States,where decedent owned Insurance on life of another.) SECTION A—General Information 36 First name and middle Initial of donor(or decedent) 37 Last name 3f3 Social sei:iiiriV huinber ELAINE J KAUFMAN-SCHILLER .................. 39 Date 7 of gift for which V a4f6ailon data submitted 40 Date of decedent's death for which valuation data submitted SECTION B—Pollcy Information 41 Name of Insured 42 Sex 43 Date of birth LEE M SCHILLER J,MALFE 1112/1920 44 Name and address of insurance company MassMutual Financial Group, 1.295 State Street, Springfield, MA 0 .111 45 Type of policy 411 Policy number 47 Face amount '48 Issue date LIFE _T 5953494 $25,0001 121111978 49 Gross premium 50 Frequency of payment $998.50 ANNUAL 51 Akgrfie's name .'52 Date assigned W If irrevocable—d-6-sig-naill6ii of beneficiary made,664ie of 54 Sex 55 We ofbirth, .56 Date beneficiary If known designated '57 Ifother'thdii4imple deilgridtiob,quote in full.Atta6h additional sheets It necessary, V 58 If policy is not paid up: a Interpolated terminal reserve on date of death,assignment,or irrevocable designation of beneficiary . .. . . . . . . . . . . . . . . . 58a $19,734.50 b Add proportion of gross premium paid beyond date of death,assignment, or irrevocable designation of beneficiary $372.04 , c Add adjustment on account of dividends to credit of policy . . . . . . $1,351.51 d Total.Add lines 58a,b,and c. e Outstanding indebtedness against policy. . . . . . . . . . . f Net total value of the policy(for gift or estate tax purposes).Subtract line 58e*from line 5*8d' 59 If policy is either paid up or a single premium: a Total cost, on date of death, assignment, or irrevocable designation of beneficiary,of a single-premium policy on life of insured at attained age,for original face amount plus any additional paid-up Insurance(additional face amount (if a single-premium policy for the total face amount would not have been issued on the life of the insured as of the date specified,nevertheless,assume that such a policy could then have been purchased by the insured and state the cost thereof,using for such purpose the same formula and basis employed, on the date specified,by the company in calculating single premiums.) b Adjustment on account of dividends to credit of policy '.59b, c Total.Add lines 59a and 59b . . . . . . . . . . 59C d Outstanding Indebtedness against policy. . . . . . . . . . . . . . .. . . . 59d e Net total A�q!yq of po .5 e b -pv Subtract line 59d from I !q,qr estate tax undersigned offirer of the above-named insurance company(or appropriate federal agency or retirerneil system offic-li 0 hereby ce.rililes that this statement sets forth true and correct information. Vice President Date of 1019/2014 signature P. Title► Certification ► Form 712(Rev,'li.2oo6) i. Form 712 illey;4-200rjy,* 2 Living Insured (File with Form 709,United States Gift(and Generation-Skipping Transfer)Tax Return.May also be filed with Form 706,United States Estate(and Generation-Skipping Transfer)Tax Return,or Form 706-NA,United States Estate(and Generation-Skipping Transfer)Tax Return.Estate of nonresident not a citizen of the United States,where decadent owned Insurance on life of another.) SECTION A---General Information 36 First name and middle initial of donor(or 38 Social security number ELAINE J HILLER t I- 39 Date of gift for which valuation data submitted 40 Date of decedent's death for which valuation data submitted 17711812014 SECTION B—Policy Information M Nah4df InWred42 'Sex 43 Date of birth i' - LEE M SCHILLER MALE 111211928 44 Name and address of Insurance company MassMutual Financial Group, 1295 State Street, Springfield, MA 01111 46 Type of policy 46 Policy number 47 Face amount date LIFE 6305960 180 49 Gross premium 50 Frequency of payment ANNUAL 61 Assignee's name 62 Date assigned 63* If Irrevocable designation off-6enermary rfiade*,'name of '64""Sex 65 Date of birth, 66 Data beneficiary if known designated .L b7 If other than&simple�de ignatlion-,-quote in'frill.Attach additional sheets If necessary. 58 If policy is not paid up: q Interpolated terminal reserve on date of death,assignment, or irrevocable $50,294.25 designation of beneficiary . . . . . . . . . . . . . . . . . .58a b Add proportion of gross premium paid beyond date of death,assignment, or irrevocable designation of beneficiary . . . . . . . . . . . . 58b $2,451.32 o Add adjustment on account of dividends to credit of policy . . . . . .580 $0.00 _ d 58CId Total.Add lines 56a,b,and c. . . . . . . . . . . . . . . . . .. . . . . 1.1.58d. 02,745.57* a Outstanding indebtedness against policy. . . . . . . . . . . . . . . 58e . $0-M f Net total value of the policy(for gift or estate tax purposes).Subtract line 58e from line 58d 50f, $$2 7.45.57. 59 If policy is either paid up or a single premium: % -a Total cost, on date of death, assignment, or irrevocable designation of beneficiary,of a single-premium policy on life of Insured at attained age,for original face amount plus any additional paid-up insurance(additional face amount$ . . . . . . . . . . .69a (If a single-premium policy for the total face amount would not have been issued on the life of the insured as of the date specified,nevertheless,assume that such a policy could then have been purchased by the insured and state the cost thereof,using for such purpose the same formula and basis employed, on the date specified,by the company in calculating single premiums.) b Adjustment on account of dividends to credit of policy . . . . . . . 59b a Total.Add lines 59a and 59b . . . . . . . . . . . . . . . .. . . . 59c d Outstanding Indebtedness against policy. . . . . . . . . . . . . . . . . . 59d e,Net total value.of a lipy.,yor9ift or ,p st te ta� _2� AL(pi�sas,).�ubt�ra�tline 5Ld from line 59c. The Undersigned officer of the above-named insurance company for appropriate federal agency or refiremeni system officiewo hereby certifies that thisstatementsets forth true and correct information. VicePresident Date of 1019/2014 Signature Tits P- cedwpation Farril 712 JR09.4-2006) THIS IS A CONFORMED COPY. I r1E ORIGINAL OF TI 11'S DOCUMENT IS IN SAFE f�EF-PING WITH THE LAW OAF= IOES OF NWAR ATO, & .70NARICH LLP LAST WILL AND TESTAMENT OF ELAINE J. KAUFN AN-SCHILLER I, ELAINE J. KAUFMAN-SCHILLER, of Cumberland County,Pennsylvania,being of sound and disposing mind and memory, do make, publish and declare this to be my Last Will and revoke any Wills and codicils previously made by me. ARTICLE ONE Specific Bequests of Cash and and Property (A) I give and devise to my husband, Lee M. Schiller, if he survives me, any interest which I may own at the time of my death in the house and lot located at 376 Merrimac Trail, Williamsburg, Virginia 23185, and known as Unit 122 of Barclay Square. If my husband does not survive me, I give and devise this real estate to my son, David, if he survives me. (B) I give the sum of$25,000 to my granddaughter,Eliana Kaufman,to be paid to my son, David Kaufman, and his wife,Mildred Lee Kaufman, as custodians under the Uniform Transfers to Minors Act. It is my hope and desire that David and Mildred utilize these funds to provide Eliana with exposure to the arts. This can take the form of musical instrument, voice, dance, or acting lessons, art classes,the cost of purchasing a musical instrument or dance equipment, as well as attending concerts, ballets,plays,musicals, and art museums. It is my hope and desire that Eliana be enrolled in such lessons or classes prior to her tenth birthday. I believe that it extremely important to expose children to the arts, and that by providing this gift to my granddaughter,the costs of providing this exposure outside of the public or private school system will never be a deterrent. (C) I give and bequeath all of my tangible personal property,including, but not limited to, all my automobiles, furniture, furnishings, books,pictures,jewelry, china, linen, silver, clothing, household effects and personal effects, and other tangible personal property of like nature (not including cash, securities and other property used for the production of income), together with any existing insurance thereon as I may have provided in a memorandum kept with the original of this Will, or to the extent not so provided or not effectively disposed of in any such memorandum or if the law of my state does not permit the use of a memorandum, to my sons, Edward and David, in approximately equal shares. If my sons do not agree to the division of the property among themselves,my Personal Representative shall make such division between them, and the decision of my Personal Representative shall be binding. ARTICLE TWO Residuary Estate I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devises) wherever situate and whether acquired before or after the execution of this Will as follows: SCANATOSMARM uE LAST WILL & TESTAMENT OF ATTORNEYS AT LAW ELAINE J. KAUFMAN-SCHILLER Page I of 8 (A) One-half(1/2) to the Trustee of the Edward R. Kaufman Trust Under Agreement dated August 3, 2005, to be held, administered and distributed as provided in that Trust Agreement. (B) One-half to my son, David, otherwise to my granddaughter, Eliana, if she survives me. (C) In the event that neither my son, David, nor my granddaughter, Eliana, survives me, then the share that would have passed under Paragraph (B) shall be divided and distributed as follows: (1) One-half (1/2) to Mildred Lee Kaufman, provided she was married to David at the time of his death, and , (2) One-half(1/2) (or all, if Mildred Lee Kaufman was not married to David at the time of his death) to the Trustee of the Edward R. Kaufman Trust Under Agreement dated August 3, 2005, to be held, administered and distributed as provided in that Trust Agreement. ARTICLE THREE Personal Representative to Act As Trustee of Minors If any share or property hereunder becomes distributable to a beneficiary who has not attained the age of Twenty-two (22) years at the time of my death,then such share or property shall immediately vest in the beneficiary, but notwithstanding the provisions herein, my Personal Representative acting as Trustee shall retain possession of the share or property, using so much of the net income and principal of the share or property as my Personal Representative deems necessary to provide for the medical care, education, support and maintenance in reasonable comfort of the beneficiary, taking into consideration to the extent my Personal Representative deems advisable any other income or resources of the beneficiary or his or her parents known to my Personal Representative. Any income not so paid or applied shall be accumulated and added to principal. The beneficiary's share or property shall be paid over, distributed and conveyed to the beneficiary upon attaining the age of Twenty-two (22)years,or if he or she should sooner die,to his or her personal representative. Whenever my Personal Representative determines it is appropriate to pay any money for the benefit of a beneficiary for whom a trust is created hereunder, then the amounts shall be paid out by my Personal Representative in such of the following ways as my Personal Representative deems best: (1) directly to the beneficiary; (2) to the parent or legally appointed guardian of the beneficiary; (3) to some other relative or friend of the beneficiary for the beneficiary's care, support and education; (4) by my Personal Representative using such amounts directly for the beneficiary's care, support and education; (5) to a custodian for the beneficiary under the Uniform Transfer to Minors Act. My Personal Representative, acting as Trustee, shall have with respect to each share or property so retained, all of the powers and discretions conferred upon him as Personal Representative. S(ANAT09-ONAHM nc LAST WILL &TESTAMENT OF ATTORNEYS AT LAW ELAINE J. KAUFMAN-SCHILLER Page 2 of 8 ARTICLE FOUR Payment of Taxes,Debts and Administrative Expenses I direct that all estate, inheritance and other death taxes (other than generation-skipping transfer taxes), and all interest and penalties thereon imposed by reason of my death with respect to property subject to such taxes by reason of my death, whether such property passes through my probate estate or outside of my probate estate, and payable to any federal, state or foreign taxing authority, whether payable by my estate or by any recipient of such property, and all my legally enforceable debts, funeral expenses and,estate administration expenses, shall be paid to the extent possible out of my residuary estate passing under ARTICLE TWO hereinabove, prior to its division into shares for the beneficiaries. ARTICLE FIVE Protective Provisions (A) The principal of my estate and the income therefrom, so long as the same are held by my Personal Representative, shall not be subject to anticipation, assignment, pledge, sale or transfer in any manner, nor shall any beneficiary have power in any manner to charge or encumber his/her interest in my estate, nor shall the said interest of any beneficiary be liable or subject in any manner while in the possession of my Personal Representative for any liability of said beneficiary, whether such liability arises from said beneficiary's debts, contracts, torts, or other engagements of any type. (B) If any beneficiary in any manner, directly or indirectly, contests this Will or any of its provisions, any interest in my Estate given to the beneficiary is revoked and shall be disposed of in the same manner as if the beneficiary had predeceased me. ARTICLE SIX Powers of Personal Representative In addition to and without limiting the powers conferred by case law, by statute, and by other provisions hereof, my Personal Representative shall have the following rights and powers exercisable without the need for court approval: (A) Accept and Retain Investments. To accept and retain any form of real or personal property received by transfer, devise, bequest or otherwise without being required to diversify and without being limited to the types of investments in which fiduciaries are authorized by law to invest. This authority shall specifically include the authority to accept and retain any stock of a corporate fiduciary hereunder, or in any corporation which controls or is controlled by it, or any other corporation in which it holds any ownership interest, together with any stock dividends received thereon, or any stock acquired in the exercise of subscription rights, or received by reason of any consolidation, merger or reorganization, without liability for such retention. (B) Invest. To invest and reinvest in any form of real or personal property without limitation by any law applicable to investments by fiduciaries. SKARATOMNAR(H u L LAST WILL& TESTAMENT OF ATTORNEYS AT LAW ELAINE J. KAUFMAN-SCHILLER Page 3 of 8 (C) Voting Rights. To vote a security in person or by proxy, to participate in or consent to any merger, reorganization, dissolution, liquidation, voting trust plan, or other action affecting any securities held hereunder, and; to exercise conversion, subscription, and other rights of whatever nature. (D) Title To Property. To register or hold securities and/or other property in the name of a nominee or nominees, including that of a clearing corporation, a depository, in book entry form, or to retain securities and/or other property unregistered or in a form permitting transfer by delivery. (E) Sale, Lease and Other Dealings with Property.., To sell, from time to time, at public or private sale, exchange, lease, encumber,' option or otherwise dispose of all or any portion of assets held hereunder; to make, execute and deliver deeds, mortgages, leases, assignments and other documents necessary to carry out any of the powers granted hereunder, which shall specifically include the authority to grant leases which extend beyond the period authorized by law; and; to partition, subdivide, improve and impose any restrictions on real estate held hereunder and enter into agreements concerning the partition, subdivision, improvement,zoning or management of any such real estate. (F) Borrow. To borrow money from any person or institution and pledge property as security for repayment of funds. (G) Distributions in Kind. To make distributions in cash or in kind, or partly in each, and; to allot different kinds of property to different shares without regard to differences in the income tax basis of such property. Any such designation, division, allocation, apportionment or valuation of property shall be binding and conclusive on all parties. (H) Power to Distribute Outright. In any instance where property would be immediately distributable to a beneficiary of a trust, distribution may be made directly to such beneficiary without funding such trust. The receipt of any such distribution by any such beneficiary shall be a full acquittance of the fiduciary making such distribution as to any amounts so distributed. (1) Settle Claims. To institute,prosecute and defend any and all legal proceedings; and compromise,release, adjust and/or settle any debt or claim. (J) Employment of Agents. To employ agents including attorneys, accountants, and others to perform administrative duties. (K) Disclaimer. To disclaim any interest in property which would devolve to me or to my estate by whatever means, including but not limited to the following means: as a beneficiary under a will, as an appointee under the exercise of a power of appointment, as a person entitled to take by intestacy, as a donee/beneficiary of an inter vivos transfer, as a beneficiary under any insurance policy, as a beneficiary under an individual retirement account or annuity, and as a beneficiary under any qualified or non-qualified retirement plan. ARTICLE SEVEN Fiduciaries (A) Appointment of Personal Representative. I hereby nominate, constitute and appoint as Personal Representative my son, David H. Kaufinan, and direct that he shall serve without bond. SMATOSZONANCH u c LAST WILL &TESTAMENT OF ATTORNEYS AT LAW ELAMEJ KAUFMAN-SCHILLER Page 4 of 8 (B) Successor Personal Representative. If David H. Kaufman should fail to qualify as Personal Representative hereunder, or for any reason should ceased to act in such capacity, the successor or substitute Personal Representatives,who shall also serve without bond, shall be Lee M. Schiller and Mildred Lee Kaufman(provided she is married to David, or was married to him at the time of his death,if he is deceased),or the survivor of them. (C) Fee Schedule for Personal Representative. For its services as Personal Representative, the individual Personal Representative shall receive reasonable compensation and shall be entitled to reimbursement for reasonable expenses, but the Personal Representative may decline to accept compensation. ARTICLE EIGHT Interpretation (A) Child, Children, Grandchild Grandchildren and Issue. Whenever the terms "child," "children," "grandchild," "grandchildren" and "issue" are used herein, such terms shall be interpreted to include adopted persons as well as natural persons, provided in each instance that the adoptee is under the age of eighteen (18) years at the time of adoption. Such terms are also intended to include persons in gestation at any pertinent time under this Will,provided such persons survive birth by thirty(30) days. (1) Issue, per stupes. In applying any provision of this Will which refers to a person's "issue, per stirpes", the children of such person are heads of their respective stocks of issue, whether or not any child of such person is then living. For example, a disposition in this Will to a person's "issue, per stirpes" shall be deemed to require a division into a sufficient number of equal shares to make one share for each child of such person living at the time such disposition becomes effective and one share for each then deceased child of such person having one or more descendants then living, regardless of whether any child of such person is then living, with the same principle to be applied in any required further division of a share at a more remote generation. (2) Issue, per capita. In applying any provision of this Will which refers to a person's "issue,per capita", the phrase shall mean the division of an estate by giving an equal share to each of a number of such person's descendants, all of whom stand in equal degree to such person, without reference to their stocks or the right of representation. Issue, per capita is the antithesis of issue, per stirpes. For example, a disposition in this Will to a decedent's "issue, per capita", assuming that both of the decedent's two children (X and Y)predecease the decedent,two grandchildren(A and B) predecease the decedent(each with surviving issue) and three grandchildren (C, D and E) are living at the time such disposition becomes effective, shall be deemed to require a division into three equal shares for each grandchild (C, D and E) who are living at the time such disposition becomes effective. In the previous example, if instead we assume that one child (X) was living at the time such disposition becomes effective, that child (X)would take the entire disposition even if the decedent is survived by issue of the other child(I)who predeceased the decedent. (B) Survival Clauses. If any beneficiary hereunder should die within thirty (30) days after my death or within thirty (30) days after any other person the survival of whom SKAHATC67DNANCH uc LAST WILL & TESTAMENT OF ATTORNEYS AT LAW ELAINE J. KAUFMAN-SCHILLER Page 5 of 8 determines such beneficiary's rights hereunder, then such beneficiary shall be deemed to have predeceased me or such other person, as the case may be, for all purposes hereunder. (C) Governing Law. This Will shall be construed and governed in all respects by and in accordance with the laws of the Commonwealth of Pennsylvania. (D) Gender and Number. Where appropriate except where the context otherwise requires, whenever used herein, the singular includes and plural, the plural the singular and words of any gender shall be applicable to all genders. (E) Headings/Captions. The headings/captions of Articles, Sections and Paragraphs used herein are for convenience of reference only and shall have no significance in the,, construction or interpretation of this Will. IN WITNESS WHEREOF, I have hereunto set my hand and seal and caused this my Last Will and Testament, consisting of (,U typewritten pages, including this attestation clause and the following AckAokledgment and Affidavit, to be executed, declared and published this day of fA aq 2012,at Harrisburg,Pennsylvania. EL J.IkA AN-SCHILLER On this day of 2012, ELAINE J. KAUFMAN- SCHILLER, the Testator, declared to 4, the undersigned, that the foregoing instrument was the Testator's Last Will,and requested us to act as witnesses to the same and to the Testator's signature thereon. The Testator thereupon signed said Will in our presence, we being present at the same time. We now, at the Testator's request, in the Testator's presence, and in the presence of each of us, hereby subscribe our names as witnesses thereto. By so doing, each of us declares that he/ she believes the Testator to be of sound mind and memory. Witnesses: Address: Alt"AM, t s 2 s A). Fkzk. r ST Witness 0 f4AgP-ts Aukq fA 17/.Of- Pa 7/DZa �r fitness SKANATOSMARICH uc LAST WILL & TESTAMENT OF ATTORNEYS AT LAW ELAINE J. KA.UFMAN-SCHILLER Page 6 of 8 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF DAUPHIN ) I, ELAINE J. KAUFMAN-SCMLLER, the Testator, whose name is signed to the attached or foregoing instrument,having been duly qualified according to law, does hereby acknowledge that I signed and executed the instrument as my Last Will;that I signed it willingly and that I signed it as my free and voluntary act for the purposes therein expressed. ELAEr J.KA -SCHILLER Sworn or affirmed to and acknowledged before me by ELAINE J. KAUFMAN- SCIULLER,the Testator this,_day of 2012. (SEAL) Notary Public My Commission Expires: COMMONWEALTH OF PENNSYLVANIA Notarial Seal Debra L.Logan,Notary Public City of Harrisburg,Dauphin county My commission Expires June 11,2013 MEMBER,PENNSYLVANIA YON OF NOTARIES SKARATUMNATRE uc LAST WILL &TESTAMENT OF ATTORNEYS AT LAW ELAINE J. ICAUFMAN-SCHILLER Page 7 of 8 AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA } SS: COUNTY OF DAUPHIN ) We, W and4bwth (q) witnesses, whose names are signed io the attached or folreg6ing ins e being duly qualified according to law,,do depose and say that we were present and saw ELAINE J. KAUFMAN- SCHILLER, the Testator, sign and execute the instrument as the Testator's free and voluntary act for the purposes therein expressed;that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge, the Testator was at the time eighteen (18) or more years of age,of sound mind and under no constraint or undue influence. Witness Yltness, rn or affed to and ac ovule e. before me by LQj O etnesses,this ay �o ,2012. (SAL) Notary Public My Commission Expires: COMMONWEALTH OF PENNSYLVANIA Notarial Seal Debra L.Logan,Notary Public City of Harrisburg,Dauphin County My Commission Expires June 11,2013 MEMBER,PENMISYI VANL4 ASSOCIATION OF NOTARIES SKARATOMNAIKH ijL LAST WILL & TESTAMENT OF ATTORNEYS AT LAW ELAINE J. KAUFMAN-SCHILLER Page 8 of 8 FIRST CODICIL THIS IS A Ck__)tZFF C,MP I) COP'. TO THE p~ 'I`l°E. ORIGINAL OF' THIS 0�,UMEMT IS IN SAFE �dE:�PIr31C1 WITH LAST WILL AND TESTAMENT THE 1_e��c 4J��,.FI�{L.S OF OF SK��yR?...��'�OS & �OI��,I�il~�ICI� LLP ELAINE J.KAUFMAN-SCHILLER I, ELAINE J. KAUFMAN-SCHILLER, of Cumberland County, Pennsylvania, declare this to be the First Codicil to my Last Will and Testament,dated May 3,2012. FIRST: I hereby amend ARTICLE ONE, Specific Bequests of Cash and Property, by adding a new paragraph,to read as follows: (D) I give the sum of One Thousand Dollars ($1,000) to each of Jessica Kaufman and Zachary Peak(also known as Zachary Kaufman), if they survive me. SECOND: I hereby republish and reaffirm my Last Will and Testament dated May 3, 2012 as herein modified, amended and supplemented by this Codicil as if such Will were set out here in full and do incorporate by reference thereto, and do hereby republish and declare my Last Will and Testament as amended,modified and supplemented as my Last Will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand and seal and caused this First Codicil to my Last Will and Testament, consisting of j�-bN (,3 )typewritten pages, including this attestation clause and the following Acknowledgment and Affidavit, to be executed, declared and published this jrS� day of p V,o f ►- ,2012, at Harrisburg,Pennsylvania. ELAINE J.KATIE MAN-SCHILLER On this 5 day of 2012, ELAINE J. KAUFMAN- SCHILLER declared to us, the undersigned, that the foregoing instrument was her First Codicil to her Last Will and Testament, and she requested us to act as witnesses to the same and to her signature thereon. She thereupon signed said Codicil in our presence, we being present at the same time. We now, at her request, in her presence, and in the presence of each of us, hereby subscribe our names as witnesses thereto. By so doing, each of us declares that he or she believes this Testator to be of sound mind and memory. Witnesses: Address: o 1 5 2 5 AJ. Frokd S-k .?v / Witness s h cwq p l 716 L l vVJjovV AveAvC Witness (-Amo dill, PA 17011 SCARLATOS ZC)NMI iw FIRST CODICIL TO THE LAST WILL AND TESTAMENT OF ATTORNEYS AT LAW ELAINE J. KAUFMAN-SCHILLER. Page I of 3 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF DAUPHIN ) I, ELAINE J. KAUFMAN-SCHILLER, the Testator, whose name is signed to the attached or foregoing instrument,having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my First Codicil to my Last Will and Testament;that I signed it willingly and that I signed it as my free and voluntary act for the purposes therein expressed. ELAI (E J. KA MAN-SCHILLER Sworn or affirmed to and acknowledgedefo e me by ELAINE J. KAUFMAN- SCHILLER,the Testator this ISY-6 day of �e' i L(.Q�L.� ,2012. �. - EAL) Notary Public My Commission Expires: COMMONWEALTH OF PENNSYLVANIA_ Notarial Seal Sharon K.Shaffer,Notary Public City Of Harrisburg,Dauphin county My commission Expires Sept.6,2016 MEMBER,PENNSYLVANIA ACS0aATI0N OF NOTARIES MkMATOSZONARM uLc FIRST CODICIL TO THE LAST WILL AND TESTAMENT OF ATTORNEYS AT LAW ELAINE J. KA UFMAN-SCHILLER. Page 2 of 3 k + J AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF DAUPHIN ) We, fir,dz o,�- R ��c f ( e y and �f lavl T Mvrre� the witnesses, whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw ELAINE J. KAUFMAN- SCHILLER, sign and execute the instrument as the Testator's free and voluntary act for the purposes therein expressed;that each of usin the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge, the Testator was at the time twenty-one (21) or more years of age,of sound mind and under no constraint or undue influence. Witness '� "wta/,� wil5ess Sworn or affirmed to and acknowledged before me by Y'/cq e and �.J; /j1��rren ,the witnesses,this L5 Mday of CO— 2012. (—A&orx�- SEAL) Notary Public My Commission Expires: COMMONIN�ALTM OF PENNSYL�/ANdA_ Notarlal Seal Sharon K.Shaffer,Notary Public City of Harrisburg,Dauphin County My COMMISSlon Expires Sept.6,2016 MEMBER.PENNSYLVANIA ASSOCIATION OF NOTARIES SKARAIMSZONANal u-c FIRST CODICIL TO THE LAST WILL AND TESTAMENT OF ATTORNEYS AT LAW ELAINE J. KAUFMAN-SCHILLER. Page 3 of 3 t f1 E"WARDIL KAUFMAN TRUST UNDER AGREEMENTAS AWNDED AAD RESTATED Preamble This Agreement is made,this-&Irk day of 2012, between Elaine I Kaufman-Schiller,hereinafter referred to as the Settlor-,6d David H-Kaufman and Bridget M.Whitley,hereinafter referred to as the Trustee. Whereas,the Settlor and the Trustee entered into the Edward R. Kaufman Trust Under Agreement on August 3,2005,and Whereas,Article H of the Trust Agreement provided that the Settlor reserved the right to amend in any manner or revoke in whole or in part the Trust Agreement,and, Whereas,by instrument dated August 23,2005,the Settlor made various amendments to the Trust Agreement,and Whereas the Settlor is desirous of further modifying and amending the Trust Agreement and the Trustee is agreeable to the modifications and amendments contained herein NOW,THEREFORE,IT IS AGREED that the entire Trust Agreement(except Schedules A which is not modified hereby)as modified and amended will read as follows: The Trust Agreement shall be known as the Edward R Kaufman Trust Under Agreement Dated August 3,2005.This Trust Agreement shall become effective upon the execution hereof by the Settlor and any initial Trustee. The Settlor desires to create an irrevocable trust to serve as the beneficiary of one or more qualified pension,profit sharing,401K plans, individual retirement accounts("IRAs"), Simplified Employee Pension("SEP")plans,Roth IRAs,annuity or mutual fund custodial accounts-under section 403(b),or other types of qualified plans(referred to as "Retirement Accounts"), as well as one or more policies of life insurance and a portion of the residue of her Estate. The Settlor is creating this Trust to control the distributions from such Retirement Accounts and other assets forming the trust estate,and to manage those assets and the distributions commg from such Retirement Accounts for the benefit of Edward R Kaufman (hereinafter called the. "named beneficiary"),the named beneficiary,in accordance with the terms of this Trust. Page I ARTICLE I Description of Prop=Transferred. The Settlor has paid over,assigned,granted, conveyed,transferred and delivered,and by this Agreement does hereby pay over,assign,grant, convey,transfer and deliver unto the Trustee the property described in Schedule A,annexed hereto and made a part hereof This property and any other assets of any kind or character whatever which may be'added to the Trust by the Settlor or anyone else,either during the Settlor's lifetime or under the terms of the Settlor's Will or the terms of any trusts established by the Settlor,or in any other manner,as invested or reinvested(hereinafter referred to as the"Trust Estate"), shall be held,administered and distributed by the Trustee as hereinafter set forth. ARTICLE H Settlor's Rjebts to Amend.QlgWe or Revoke the Trust Agreement The Settlor may,by signed instruments delivered to the Trustee during the Settlor's life:(1)withdraw property from this Trust in any amount and at anylime upon giving reasonable notice in writing to the Trustee; (2)add other property to the Trust;(3)change the beneficiaries,their respective shares and the plan of distribution;(4)amend this Trust Agreement in any other respect, (5)revoke this Trust in its entirety or any provision therein,provided,however,the duties or responsibilities of the Trustee shall not be enlarged without the Trustee's consent nor without satisfactory adjustment of the Trustee's compensation- Upon the Settlor's death,this trust shall become irrevocable. ARTICLE M Definition of Trust Term. The"Trust term" shall begin with the death of the Settlor and shall end upon the death of Edward R.Kaufinan. ARTICLE IV Distributions. Upon the commencement of the Trust term,this Trust shall be held, administered and distributed as set forth below: (A) Distribution of Bqquired Minimum Distribution from Retirement Accounts. Commencing with the death of the Settlor,the Trustee shall pay to or apply for the benefit of Edward R.Kaufman the entire amount that is required to be distributed in each year of this Trust as the required minimum distribution from the Retirement Accounts. In any year for which the Internal Revenue Code does not require a minimum required distribution to be distributed,then the Trustee shall,not request any such distribution from the Retirement Accounts. It is the Settlor's intent that this Trust shall request and-receive from the Retirement Accounts in each year just the minimum required distribution amount,thereby preserving and extending the Retirement Accounts for the maximum extent possible. Page 2 M} DisqpgmM Distributions to Edward R.Kaufman. The Trustee may pay to or "'Lj apply for the benefit of Edward R-Kaufman such sums from the income and principal of trust assets(other than the Retirement Accounts),as the Trustee,,in its sole discretion,shall deem necessary or advisable from time to time for his medical me,education,support and maintenance in reasonable comfort,taking into consideration to the extent the Trustee deems advisable,any other income or resources of Edward R. Kaufman known to the Trustee. Any income not distributed during any calendar year shall be accumulated and added to principal. (C) Additional Discretionary Payments of Principal. in h en Anc I�al.Notwithstand g the above intent to only distribute the required minimum distribution from the Retirement Amounts,the Trustee, in its sole discretion,may request and receive distributions from the Retirement Accounts amounts in excess of the required minimum distribution, as shall be necessary or advisable from time to time for the medical care,education,support and maintenance in reasonable comfort of Edward R.Kaufman,taking into consideration to the extent the Trustee deems advisable,any other income or resources of Edward R.Kaufman known to the Trustee. Such payments shall be paid to or for the benefit of Edward R.Kaufman. ARTICLE V Division and Distribution to Beneficiaries.Upon the termination of this Trust at the expiration of the T=term the following distributions shall be made: (A) Distribution of Trust to Defined Beneficiaries. The Trustee shall distribute this Trust,as follows: (1) Any and all Retirement Accounts,together with the right to receive and control the beneficiary designation of any such Retirement Accounts,shall be distributed to David H.Kaufman,if living;otherwise to his issue,per stirpes,and if he has no issue, then to Settlor's daughter-in-law,Mildred Lee Kaufman,provided she was married to the Settlor's son,David H.Kaufman,at the time of his death. (2) Any remaining principal and income shall be distributed to David Kaufman,if living;otherwise to his issue per stripes,and if David I-L Kaufman was not survived by issue,then (a)Fifty percent(50%)to Settlor's daughter-in law,Mildred Lee Kaufman,provided she was married to the Settlor's son,David H.Kauftnan,at the time of his death;and (b)Fifty percent(50%)(or all,if Mildred Lee Kaufman was not marred to the Settlor's son,David H.Kaufinan,at the time of his death),to be divided and distributed as follows among the following beneficiaries: Page 3 (i) one-fourth(1/4)to Jewish Family Service of Harrisburg, PA,without restriction as to use; (ii) one-fourth(1/4)to MAZON:A Jewish Response to Hunger at 10495 Santa Monica Blvd-,Suite 100,Los Angeles,CA 90025,without restriction as to use;and (iii) one-half(1/2)to be divided and distributed to such of the following individuals who are then-living: Settlor's nephew,Howard Plattner;Settlor's niece,Arta Bowers; Settlor's niece, Barbara Stephens; and Settlor's niece,Judy Asoleen. ARTICLE VI Additional Provisions Dealing With the Operation of the Trust. The following provisions shall apply: (A) Retirement Plan Beneficiary Elections. Upon the Settlor's death,the Trustee shall have the right,in the Trustee's discretion,to elect to receive any retirement plan death proceeds, whether under any retirement account in any manner permitted by the plan. The Trustee shall not be liable to any beneficiary for such decision. (B) Trust Designated Beneficiary. The Trust shall run for the benefit of the named beneficiary,who shall be the"Designated Beneficiary" for each such Retirement Account. (C) Restriction on Non-Individuals and Creditor's Claims. Commencing on the September 30th after the year of the Settlor's death(herein referred to as the "Designation Date"), no portion of any retirement plan account may be distributed to any charity or other non- individual beneficiary. It is the Settlor's intent that after the Designation Date any such distribution shall be paid only to the individual beneficiaries of this Trust After the Designation Date no portion of any retirement plan distribution may be used to pay any creditor claim or debt of the Settlor,nor any administration expense of the.estate or this Trust,nor any estate, inheritance,or similar taxes. (D) Accounting Provisions. Any Retirement Account made payable to this Trust shall be deemed to be an asset of the Trust and allocated to principal. In cases where the Trustee receives reporting information from the retirement plan to enable the Trustee to determine the annual income earned by that Retirement Account on an annual basis,then the Trustee shall use normal fiduciary accounting principles to allocate income and principal for the Retirement Account In cases where the Trustee does not receive reporting information from the retirement account,the Trustee has the discretion to allocate changes in the Retirement Amount value from the original account value on a reasonable basis between income and principal. When distributions are made from the Retirement Account,accrued income shall be deemed to be Page 4 distributed first. The Trustee shall allocate to the net income of this Trust all the net income earned by the Retirement Account and paid to this trust regardless of whether the Retirement Account is allocated to principal for trust accounting purposes. The Trustee shall allocate to principal of this Trust all other distributions from the Retirement Account. In calculating the income earned by the Retirement Account,the Trustee shall allocate all Retirement Account expenses,including income tax and retirement plan trustee fees,that are attributable to principal distributions so that all income distributions from the retirement plan are n6t reduced. If a Retirement Account becomes an asset of this Trust,the fair market value of the retirement account at the date of the Settlor's death shall be deemed to be the"inventory value"for fiduciary accounting purposes. The Principal and Income Act shall govern,the fiduciary accounting treatment of any other assets of the Trust. (E) Taxable Year. The taxable year ofthe trust shall be the calendar year. (F) In Terrorem Provision. If any beneficiary in any manner,directly or indirectly, contests this Trust or any of its provisions,any interest in the Trust given to the beneficiary is revoked and shall be disposed of in the same manner as if the beneficiary predeceased the Settlor. ARTICLE VR Trustee Successio,Trustee's Fees and Other Matters. The provisions for naming the Trustee,Trustee succession,Trustee's fees and other matters are set forth below: (A) Naming Individual Successor or Substitute Trustee. If either of the individual Trustees should fail to qualify as Trustee hereunder, or for any reason should cease to act m such capacity,the successor or substitute Trustee who shall also serve without bond shall be Lee M. Schiller. (B) Final Succession If Individual Successor Trustee Cannot Act. If Lee M. Schiller should fail to qualify as Trustee hereunder,or for any reason should cease to act in such capacity, the successor or substitute Trustee who shall also serve without bond shall.be Mildred Lee Kaufman,provided she is married to David H.Kaufman or was married to him at the time of his death,if he is deceased. (C) Fee Schedule for Individual Trustee. For its services as Trustee,the individual Trustees shall receive reasonable compensation for the services rendered and reimbursement for reasonable expenses. provided,however,that the total annual amount of the Trustee fee to be paid to such Trustees(regardless of number)shall not to exceed one and one-half percent 0 V2%) of the fair market value of the Trust Estate,valued as of January 1 of each year,and a trustee who is an attorney or accountant may receive a professional fee for services rendered,or a trustee fee,but not both. David H.Kaufman may waive his share of the Trustee fee. Page 5 (D) Fee'Schedule for CoWorate Trustee. For its services as Trustee,the corporate _ Trustee shall receive an amount determined by its Standard Fee Schedule in effect and applicable at the time of the performance of such services. If no such schedule shall be in effect at that time,it shall be entitled to reasonable compensation for the services rendered. (E) Change in Corporate Fiduciary-Method of Successor Selection. If any corporate fiduciary hereunder is merged or combined into another corporation,then within sixty(60)days after such merger or combination a successor or substitute corporate fiduciary(which shall be some other bank or trust company qualified to do business in the State of the Settlor's domicile at the time of the Settlor's death)may be named in a written instrument filed with the court having jurisdiction over the Trust signed by Lee Schiller,or if Lee Schiller fails to act by Bridget A Whitley, or if they fail to act,by the court having jurisdiction over this Trust If no successor is named within the time specified,then the corporate successor resulting from the merger or combination shall succeed to the capacity of its predecessor without conveyance or transfer. (F) Trustee Voting Rights. If there is more than one Trustee serving,then the vote of the Trustees for any action hereunder must be by unanimous vote of the Trustees. Provided, however,that if only two Trustees shall be serving as co-Trustees,then the Trustees shall act with unanimity on all actions,unless the co-Trustees shall have otherwise agreed in writing. (G) Delegation Among Trustees- When there is more than one individual or entity serving as Trustee,then any Trustee may delegate to any other Trustee the power to exercise any or all of the powers granted to the Trustees in this Trust Agreement,including those powers, which are discretionary,to the extent allowed by law. Any delegating Trustee may revoke any such delegation with written notice to the other serving Trustees. The delegation of any such power,as well as the revocation of any such delegation,shall be evidenced by an instrument in writing signed by the delegating Trustee. As long as any such delegation is in effect,any of the delegated powers may be exercised by the Trustee receiving such delegation with the same force and effect as if the delegating Trustee had personally joined in the exercise of such power. Provided,however,that if such Trustee,shall also be a current beneficiary and such delegation shall be deemed to create in that Trustee a right that shall be deemed to be a general power of appointment,then such individual Trustee shall not be vested with such right to delegate such power. (H) Limitations on Trustees_ No person who at any time is acting as Trustee hereunder shall have any power or obligation to participate in any discretionary authority which the Settlor has given to the Trustee to pay principal or income to such person,or for his or her benefit or in relief of his or her legal obligations;provided,however,if an individual trustee (who is also a beneficiary)is the sole trustee or at any time is acting as the sole trustee,and such trustee has discretion to invade principal for himself or herself and such discretionary authority is limited by an ascertainable standard,then such trustee may invade principal(if limited by such standard)for himself or herself but not in relief of his or her legal obligations. Page 6 ) Trustee Removal and Replacement. During his life time,David H.Kaufman may, at any time and from time to time,remove the then-serving Co-Trustee,provided that he designates in a written instrument filed with the court having jurisdiction over the administration of this Trust, some qualified person,including an attorney,accountant,trust company or bank with trust powers,to serve as successor or substitute Co-Trustee. 4' ARTICLE VIII Definition of Trustee. Whenever the word "Trustee"or any modifying or substituted pronoun therefor is used in this Trust,such words and respective pronouns shall include both the singular and the plural,the masculine,feminine and neuter gender thereof,and shall apply equally to the Trustee.named herein and to any successor or substitute Trustee acting hereunder, and such successor or substitute Trustee shall have 0 the rights,powers and duties,authority and responsibility conferred upon the Trustee originally named herein. ARTICLE IX Powers for Trustee. The Trustee is authorized in its fiduciary discretion(which shall be subject to the standard of reasonableness and good faith to all beneficiaries)with respect to any property,real or personal,at any time held under any provision of this Trust Agreement and without authorization by any court and in addition to any other rights,powers,authority and privileges granted by any other provision of this Trust Agreement or by statute or general rules of law: (A) To retain in the form received any property or undivided interests in property donated to,or otherwise acquired as a part of the Trust Estate,including residential property and shares of the Trustee's own stock,regardless of any lack of diversification,risk or nonproductiAty,as lung as it deems advisable,and to exchange any such security or property for other securities or properties and to retain such items received in exchange,although such property represents a large percentage of the total property of the Trust Estate or even the entirety thereof (B) To invest and reinvest all or any part of the Trust Estate in any property and undivided interests in property,wherever located,including bonds,debentures,notes,secured or unsecured,stocks of corporations regardless of class,interests in limited partnerships,limited liability companies or similar entities,real estate or any interest in real estate whether or not productive at the time of investment,interests in trusts,investment trusts,whether of the open and/or closed fund types,and participation in common,collective or pooled trust funds of the Trustee,insurance contracts on the life of any beneficiary or annuity contracts for any beneficiary,without being limited by any statute or rule of law concerning investments by fiduciaries. Page 7 (C) To sell or dispose of or grant options to purchase any property,real or personal, constituting a part of the Trust Estate,for cash or upon credit,to exchange any property of the Trust Estate for other property,at such tunes and upon such term and conditions as it may deem best,and no person dealing with it shall be bound to see to the application of any monies paid. (D) , To hold any securities or other property in its own name as Trustee,in its own -name,in the name of a nominee.(with or without disclosure of any fiduciary relationship)or in bearer form. (E) To keep,at any time and from time to time,all or any portion of the Trust Estate in cash and uninvested for such period or periods of time as it may deem advisable,without liability for any loss in income by reason thereof (F) To sell or exercise stock subscription or conversion rights. (G) To refrain from voting or to vote shares of stock which are a part of the Trust Estate at shareholders'meetings'in person or by special,limited,or general proxy and in general to exercise all the rights,powers and privileges of an owner in respect to any securities constituting a part of the Trust Estate. (H) To participate in any plan of reorganization or consolidation or merger involving any company or companies whose stock or other securities sha.11.be part of the Trust Estate,and to deposit such stock or other securities under any plan of reorganization or with any protective committee and to delegate to such committee discretionary power with relation thereto,to pay a proportionate part of the expenses of such committee and any assessments levied under any such plan,to accept and retain new securities received by the Trustee pursuant to any such plan,to exercise all conversion,subscription,voting and other rights,of whatsoever nature pertaining to such property,and to pay any amount or amounts of money as it may deem advisable in connection therewith. (1) To borrow money and to encumber,mortgage or pledge any asset of the Trust Estate for a term within or extending beyond the term of the uvst,in connection with the exercise of any power vested in the Trustee. (J) To enter for any purpose into a lease as lessor or lessee with or without option to purchase or renew for a term within or extending beyond the term of the trust (K) To subdivide,develop,or dedicate real property to public use or to make or obtain the vacation of plats and adjust boundaries,to adjust differences in valuation on exchange or partition by giving or receiving consideration,and to dedicate easements to public use without consideration. Page 8 (L) To make ordinary or extraordinary repairs or alterations in buildings or other structures,to demolish any improvements,to raze existing or erect new party walls or buildings. M To continue and operate any business owned by the Settlor at the Settlor's death and to do any and all things deemed needful or appropriate by the Trustee,including the power to incorporate the business and to put additional capital into the business,for such time as it shall deem advisable,without liability for loss resulting from the continuance or operation of the business except for its own negligence,and to close out,liquidate or sell the business at such time and upon such terms as it shall deem best (N) To collect,receive, and receipt for rents,issues,profits,and income of the Trust Estate. (0) To insure the assets of the Trust Estate against damage or loss and the Trustee against liability with respect to third persons. (P) In buying and selling assets,in lending and borrowing money,and in all other transactions,irrespective of the occupancy by the same person of dual positions,to deal with itself in its separate,or any fiduciary capacity. (Q) To compromise,adjust,arbitrate,sue on or defend,abandon,or otherwise deal with and settle claims in favor of or against the Trust Estate as the Trustee shall deem best. (R) To employ and compensate agents,accountants,investment advisers,brokers, attorneys-in fact,attorneys-at law,tax specialists,realtors,and other assistants and advisors deemed by the Trustee needful for the proper administration of the Trust Estate,and to do so without liability for any neglect,omission,misconduct,or default of any such agent or professional representative provided such person was selected and retained with reasonable care. (S) To determine what shall be fairly and equitably charged or credited to income and what to principal. (T) To hold and retain the principal of the Trust Estate undivided until actual division shall become necessary in order to make distributions,to hold,manage,invest;and account for the several shares or parts thereof by appropriate entries on the Trustee's books of account; and to allocate to each share or part of share its proportionate part of all receipts and expenses; provided,however,the carrying of several trusts as one shall not defer the vesting in title or in possession of any share or part of share thereof. (U) To make payment in cash or in kind,or partly in cash and partly in kind upon any division or distribution of the Trust Estate(including the satisfaction of any pecuniary distribution)without regard to the income tax basis of any specific property allocated to any beneficiary and to value and appraise any asset and to distribute such asset in kind at its Page 9 appraised value;and when dividing fractional interests in property among several beneficiaries to allocate entire interests in some property to one beneficiary and entire interests in other property to another beneficiary or beneficiaries. (V) In general,to exercise all powers in the management of the Trust Estate which any individual could exercise in his or her own right,upon such terms and conditions as it may reasonably deem best,and to do all acts which itmay deem reasonably necessary or proper to carry out the purposes of this Trust Agreement. (W) To purchase property,real or personal,from the Settlor's general estate upon such terms and conditions as to price and terms of payment as the Settlors personal representatives and the Trustee shall agree,to hold the property so purchased as a part of the Trust Estate although it may not qualify as an authorized trust investment except for this provision, and to dispose of such property as and when the Trustee shall deem advisable.The fact that the Settlor's personal representatives and the Trustee are the same shall in no way affect the validity of this provision. (X-) To lend funds to the Settlors general estate upon such terms and conditions as to interest rates,maturities,and security as the Settlor's personal representatives and the Trustee shall agree,the fact that they may be the same in no way affecting the validity of this provision. (Y) To receive property bequeathed,devised or donated to the Trustee by the Settlor or any other person;to receive the proceeds of any insurance policy which names the Trustee as beneficiary-,to execute all necessary receipts and releases to Personal Representatives,donors, insurance companies and other parties adding property to the Trust Estate (Z) To combine assets of two or more trusts if the provisions and terms of each trust are substantially identical,and to administer them as a single trust,if the Trustee reasonably determines that the administration as a single trust is consistent with the Settlor's intent and facilitates the trust's administration without defeating or impairing the interests of the beneficiaries. (AA) To divide any trust into separate shares or separate trusts or to create separate trusts if the Trustee reasonably deems it appropriate and the division or creation is consistent with the settioes intent;and facilitates the trust's administration without defeating or impairing the interests of the beneficiaries. (BB) To divide property in any trust being held hereunder with an inclusion ratio, as defined in section 2642(a)(1)of the Internal Revenue Code of 1986,as from time to time amended or under similar fixture legislation,of neither one nor zero into two separate trusts representing two fractional shares of the property being divided,one to have an inclusion ratio of one and the other to have an inclusion ratio of zero,to create trusts to receive property with an inclusion ratio of either one or zero and if this cannot be done to refuse to accept property which Page 10 does not have a matching inclusion ratio to the receiving trust's ratio,all as the Trustee in its sole discretion deems best. ARTICLE X Provision for Trustee to Act as,Trustee for Beneficial Under Age Twenty-One. If any share hereunder becomes distributable to a beneficiary who has not attained the age of Twenty- one(21),such share shall immediately vest in the beneficiary,but notwithstanding e provisions rovisions herein,the Trustee shall retain possession of the share in trust for the beneficiary until the beneficiary attains the age of Twenty-one(21),using so much of the net income and principal of the share as the Trustee deems necessary to provide for the medical care,education,support and maintenance in reasonable comfort of the beneficiary,taking into consideration to the extent the Trustee deems advisable any other income or resources of the beneficiary or his or her parents known to the Trustee. Any income not so paid or applied shall be accumulated and added to principal. The beneficiarys share shall be paid over and distributed to the beneficiary upon attaining age Twenty-one(21),or if he or she shall sooner die,to his or her personal representatives.The Trustee shall have with respect to each share so retained all the powers and discretions it had with respect to the trusts created herein generally. .7- ARTICLE XI Trustee's Discretion in Making Payments to a Person Under Age Twerity.-One, Incompetent,or I—nc–apacitated Person- In case the income or principal payment under any trust created hereunder or any share thereof shall become payable to a person under the age of Twenty-one(21),or to a person under legal disability,or to a person not adjudicated incompetent,but who,by reason of illness or mental or physical disability,is, in the opinion of the Trustee unable properly to administer such amounts,then such amounts shall be paid out by the Trustee in such of the following ways as the Trustee deems best:(1)directly to the beneficiary;(2)to the legally appointed guardian of the beneficiary;(3)to some relative or friend for the medical care,education,support and maintenance in reasonable comfort of the beneficiary; (4)by the Trustee using such amounts directly for the beneficiary's care,support and education;(5)to a custodian for the beneficiary under the Uniform Gifts or Transfers to Minors Act ARTICLE XII Inclusion of Adopted Children. For purposes of this Trust,if a person,who at the time of such legal adoption proceeding is commenced is then under the age of sixteen(16)years,has been adopted,that person shall be considered a child of such adopting parent and such adopted child and his or her issue shall be considered as issue of the adopting parent or parents and of anyone who is by blood or adoption an ancestor of the adopting parent or either of the adopting parents. Page 11 ARTICLE X111 Simultaneous Death Provision Presuming Beneficiary Predeceases Settlor. If any beneficiary and the Settlor should die under such circumstances as would make it doubtful whether the beneficiary or the Settlor died first,then it shall be conclusively presumed for the purposes of this Trust that the beneficiary predeceased the Settlor. ARTICLE XrV Spendthrift Provision. Except as otherwise provided herein,all payments of principal and income payable,or to become payable,to the beneficiary of any trust created hereunder shall not be subject to anticipation,assignment,pledge,sale or transfer in any manner,nor shall any beneficiary have the power to anticipate or encumber such interest,nor shall such interest while in the possession of the fiduciary hereunder,be liable for,or subject to,the debts,contracts, obligations,liabilities or torts of any beneficiary. ARTICLE XV State Law to Govern. This Trust Agreement and the trusts created hereby shall be construed,regulated and governed by and in accordance with the laws of the Commonwealth of Pennsylvania - ARTICIE XVI Power of Court to Modify If by reason of any amendment to federal or Pennsylvania law,or the issuance of applicable rules or regulations by administrative authorities, including but not limited to tax authorities,or the decision of any court establishing new or different principles of law applicable to this Trust Agreement,any of which occurring after the effective date of this Trust Agreement the intentions of the Settlor and/or the purposes of this Trust Agreement,as may be generally evident from other provisions of this Trust Agreement, shall be defeated or seriously impaired,then the Trustee is directed to petition any court of competent jurisdiction to reform this Trust Agreement in such manner as will most nearly comply with the Setdor's intention and/or the purposes of this Trust Agreement Any such court receiving such petition shall have authority to reform this Trust Agreement accordingly. ARTICLE XVII Discretion in Trustee to Terminate Small Trust and Distribute to Income BeneficiM If at any time any trust created hereunder has a fair market value as determined by the Trustee of Twenty-Five Thousand($25,000.00)Dollars or less,the Trustee,in its absolute discretion if it determines that it is uneconomical to continue such trust,may terminate such trust and distribute, the trust property to the person or persons then entitled to receive or have the benefit of the income therefrom or the legal representative of such person. If there is more than one income Page 12 beneficiary,the Trustee shall make such distribution to such income beneficiaries in the proportion in which they are beneficiaries or if no proportion is designated in equal shares to such beneficiaries. Testimonium Clause. IN WITNESS WHEREOF,the Settlor and the Trustee have executed this Trust Agreement. EL .KA1%MAN-SCHILfEK DAVID H. KAUFMAN SETTLOR INDIVIDUAL TRUSTEE &-Avl- /K dk:JA RID T M.WHITLE'Y INDIVIDUAL TRUSTEE WIT NE S: Page 13 COMMONWEALTH OF PENNSYLVANIA -'N MENT COUNTY OF n�"-p 1+1 ) ACKNOWLEDGMENT 6 I. 1,a Notary Public,within and for the Commonwealth and County aforesaid,do hereby certify tat the foregoing instrument of writing was this day produced to me in the above Commonwealth and County by Elaine J. Kauftnan-Schiller,Settlor,party hereto and was executed and acknowledged by the Settlor to be the Settlof's free act and voluntary deed. ,< WITNESS my signature this day2012. -m of PENNsYLVANM Co4tMO,, r Ur Kiat Seat pub0c bj� 3ej)ra L LOWn,"Otary SO Dauphin Signature of Notary Public ExFtrs OW(3f KatTLsburgi M�IS mL June 11,2013 toy cam COMMONWEALTH OF PENNSYLVANIA ACKNOWLEDGMENT COUNTY OF M&A-i emtr I L a Notary Public,within and for the Commonwealth and County aforesaid,do hereby certify that the foregoing instrument of writing was this day produced to me in the above Commonwealth and County by David H. Kaufman,Trustee,party hereto and was executed and acknowledged to be his free act and voluntary deed. WITNESS my signature this day of Mail 12012. F W Si "No 11 blit YL COMMONWEALTH OF PENNS r ACKNOWLEDGMENT COUNTY OF '- 4 L a Notary Public,within and for the Commonwealth and County aforesaid,do hereby certify that the foregoing instrument of writing was flus day produced to me in the above Commonwealth and County by Bridget M.Whitley,Trustee,party hereto and was executed and acknowledged to be her free act and voluntary deed. WITNESS mysignature this B-10 day of 2012. tai%MWEALTH OF PENNSYLVANIA NotuM sew Sigriat6re aff Notary Public Debra L Loran,Notaq Public City of fianisburg,Dauphin GDUntY My dwmitsim a0m Tuna 11,2013 MEMBMIDEUNMAM ASSOCIATM OF MAIM Page 14 SCHEDULE "A" List of Assets $1.00 Alz 0 Q,e ELAINE .KA -SCHILLER SETTLOR fl� DAVID H.KALYMAN INDIVIDUAL'TRUSTEE 4c-4lvct - 4 �R GFa M.WHITLEY r INDIVIDUAL TRUSTEE Page 15 `-6 FIRSTAMENDMENT TO AMENDED AND RESTATED TRUSTAGREEMENT Introductory Clause. This First Amendmept to the Amended and Restated Trust Agreement made this t-A' day of , 2012, between Elaine J. Kaufman-Schiller, hereinafter referred to as the Settlor, and David H. Kaufman and Bridget M. Whitley,hereinafter referred to as the Trustee. WHEREAS,the Settlor and the Trustee entered into the Edward R.Kaufman Trust Under Agreement dated August 3,2005 (the"Trust Agreement"), and WHEREAS,the Settlor and Trustee entered into an agreement dated May 3,2012, which amended and restated the Trust Agreement, WHEREAS,Article II of the Trust Agreement as amended and restated provided that the Settlor reserved the right to amend in any manner or revoke in whole or in part the Trust Agreement, and WHEREAS, the Settlor is desirous of further modifying and amending the Trust Agreement and the Trustee is agreeable to the modifications and amendments contained herein, NOW,THEREFORE,IT IS AGREED: FIRST Amendment to Article. ARTICLE V is amended so that, after amendment,it will read as follows: ARTICLE V Division and Distribution to Beneficiaries.Upon the termination of this Trust at the expiration of the Trust tern,the following distributions shall be made: (A) Distribution of Trust to Defined Beneficiaries. The Trustee shall distribute this Trust,as follows: (1) Any and all Retirement Accounts,together with the right to receive and control the beneficiary designation of any such Retirement Accounts,shall be distributed to David H. Kaufman,if living; otherwise to his issue,per stirpes;and if he has no issue, then to Settlor's daughter-in-law,Mildred Lee Kaufman,provided she was married to the Settlor's son,David H.Kaufman,at the time of his death. (2) Any remaining principal and income shall be distributed as follows: SKARLATOSZOMARICH LLC .First Amendment to Amended and Restated Trust Agreement Aftomeys at Law Dated May 3,2012 Page 1 of 4 (a) The Trustee shall pay the sum of One Thousand Dollars($1,004) annually for a period often(10)years to Jessica Kaufman. Should she not survive until complete distribution of this annuity,the obligation to make such payments shall lapse upon her death. (b) The remaining principal and income remaining after the complete payment or lapse of the annuity payment to Jessica Kaufman shall be distributed to David Kaufman,if living;otherwise to his issue per stripes,and if David H. Kaufman was not survived by issue,then (i)Fifty percent(50%)to Settlor's daughter-iin law,Mildred Lee Kaufman,provided she was married to the Settlor's son,David H. Kaufinan,at the time of his death;and (ii)Fifty percent(50%)(or all,if Mildred Lee Kaufman was not married David H.Kaufman at the time of his death)to be divided and distributed to such of the following individuals who are then-living. Settlor's nephew,Howard Plattner; Settlor's niece,Arla Bowers; Settlor's niece, Barbara Stephens?and Settlor's niece,Judy Azseleen. 1¢.S t., SECOND Trust Agpm, ent shall Remain in Full Force and Effect. The Trust Agreement shall in all other respects remain in full force and effect Testimonium Clause. IN VMNESS WHEREOF, the Settlor and the Trustee have executed this Second Amendment to Trust Agreement. EL -SCHILLER., DAVID H.KA ,Trustee Settlor BRID4,7 M. WHITLE , Trustee wmsmS SKARLATOSZONARICH LLC FustAmendment toAmendedand Restated TrustAgmement A#tomeys of Lav Dated Maya,202 Page 2 of 4 COMMONWEALTH OF PENNSYLVANIA COUNTY OF bAZj)01 IAI ss. On this,the day of 2012,before me,a Notary Public, the undersigned officer, personally appeared ELAINE J. KAUFMAN-SCHILLER,known to me (or satisfactorily proven) to be the person whose name is subscribed to the within FIRST AMENDMENT TO AMENDED AND RESTATED TRUST AGREEMENT,and acknowledged that she executed the same for the purposes therein contained. INWITNESS WHEREOF,I here-unto set my hand and official seal. �Notary Public CDMMONWEALTH OF PffiNSYLVX41A- Notmw seal Sham K.SWW,NoWy PWIc aty of Hwrwmg,Dmom ommy WCWwAWon&phwSept.6,2N6 SKARLATOSZONARICH LLC First Amendment to Amended and Restated Trust Agreement AttomM at Law Bared May 3,2012 Page 3 of 4 COMMONWEALTH OF PENNSYLVANIA. } } ss. COUNTY OF _ } On this,the day of C)C k ,2012,before me,a Notary Public, the undersigned officer, personally appeared DAVID H. KAUFMAN, known to me (or satisfactorily proven) to be the, person whose name is subscribed to the within-;FIRST AMENDMENT TO AMENDED AND RESTATED TRUST AGREEMENT,and acknowledged that.he executed the same for the purposes therein contained. IN WITNESS WHEREOF;I hereunto set my hand and official seal_ Notary Pgffic COMMONWEALTH OF PENNSYLVANIA ) EA44y IA sal M111/St'EWAAT COUNTY OF�1.1�1/ill ss. o,Mob `Krsa�3CrKMV,wma Sep 2T, On this,the / da of 2012,before me a No Public, 3t �Y the undersigned officer, personally appeared BRiDGET M. WHITLEY, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within FIRST AMENDMENT TO THE AMENDED AND RESTATED TRUST AGREEMENT and acknowledged that she executed the same for the purposes therein.contained_ IN WITNESS WHEREOF,I hereunto set my hand and official seal_ Notary Public C-OMMONWEALTHOFPEN--- ANL4_ Notarial Seal Sharon K.Shaffer,Notary Public City of Harrisburg,Dauphin Cmay i�rhmtssserr ►� 6 2 16 IS SKARLATOSZONARICH LLC First Amendment to Amended and Restated Trust Agreement Attomays at taw Dated May 3,2012 Page 4 of4