Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
05-01-15 (2)
npennsYlvania 1505618403 UEVARTMENT OF REVERIgx(03-14) REV-1500 OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg,PA 17128-0601 RESIDENT DECEDENT 21 14 00805 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 06 26 2014 01 25 1927 Decedent's Last Name Suffix Decedent's First Name MI PUTT SAMUEL W (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW a1. Original Return 2. Supplemental Return 3. Remainder Return(date of death prior to 12-13-82) 4. Agricultural Exemption(date of 5. Future Interest Compromise(date of e. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) ❑X 7. Decedent Died Testate 8. Decedent Maintained a Living Trust0 9. Total Number of Safe Deposit Boxes (Attach copy of will) (Attach copy of trust.) 10. Litigation Proceeds Received ❑ 11. Non-Probate Transferee Return 12. Deferral/Election of Spousal Trusts (Schedule F and G Assets Only) ❑ 13. Business Assets ❑ 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 BRUCE J WARSHAWSKY 717 238 6570 First Line of Address 2320 NORTH SECOND STREE Second Line of Address City or Post Office State ZIP Code HARRISBURG PA rV Correspondent's email address: bjw(cD_cclawpc.com o rrt REGI"R3DF WILLS V� ONl.*5 REGISTER OF WILLS USE ONLY DATE FILED MMDDYYYY r :zz l rq M Ct) 9 D QD _T1 DATtiFILED ST P l i rt M C..) co n Cn Side 1 IIIIIIIVIIIVIIIVIIIVIIIVIIIIIIIIVIIIVIIIVIIIIIIIIIII 1505618403 1505618403 j Printed with pdfFactory Pro trial version - purchase at www.pdffactory.com 1505618411 REV-1500 EX Decedent's Social Security Number Decedent's Name: Putt, Samuel W RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................. 2. 3,167 - 96 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3. 4. Mortgages and Notes Receivable(Schedule D).................................................... 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E).......... 5. 2-,493 - 00 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 31316 - 07 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested............ 7. 125,733 - 56 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 134 ,710 - 59 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 41788 - 50 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 4 -,788 - 50 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 129 ,922 - 09 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J)............................................... 13. 14. Net Value Subject to Tax(Line 12 minus Line 13)............................................... 14. 129,922 - 09 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.00 15. 0 . 00 16. Amount of Line 14 taxable at lineal rate X .045 129,922 - 09 16. 51846 - 49 17. Amount of Line 14 taxable at sibling rate X.12 0 . 00 17. 0 . 00 18. Amount of Line 14 taxable at collateral rate X.15 0 . 110 18. 0 . 00 19. TAX DUE................................................................................................................ 19. 5 ,846 . 49 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Under penalties of perjury,I declare I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and complete.Declaration of preparer other than the person responsible for filing the return is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Richard G. Putt DATE �l ADDRESS 504 Lancaster Ave., Enola, PA 17025 SIGNATURE OF PREP ER OTHER TH REP SE TIV race J.Warshawsky DATE ADDRESS 2320 North Second Street, Harrisburg, PAI?Z2olr 1111111111111111111111 II II 1111111111 II II III 1111 II Side 2 1505618411 1505618411 J Printed with pdfFactory Pro trial version - purchase at www.pdffactory.com PA Inheritance Tax Return Signature of Additional Fiduciaries ESTATE OF FILE NUMBER Putt,Samuel W 21-14-00805 Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,it is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. Signature#2 Name J as w Putt Addressl 958 Valley St. Addressl City, State,Zip Enola PA 17025 Date -- Printed with pdfFactory Pro trial version - purchase at www.pdffactory.com REV-1500 EX Page 3 File Number 21-14-00805 Decedent's Complete Address: DECEDENT'S NAME Putt,Samuel W STREET ADDRESS 1000 Claremont Drive CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 5,846.49 2. Credits/Payments A. Prior Payments 6,000.00 B. Discount 0.00 Total Credits(A +B) (2) 6,000.00 3. Interest (3) 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) 153.51 Check box on Page 2,Line 20 to request a refund 5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) Make Check Pa able to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;............................................................................... ❑ ❑x b. retain the right to designate who shall use the property transferred or its income;.................................. ncome:.................................. ❑ ❑x c. retain a reversionary interest;or............................................................................................................... ❑ ❑x d. receive the promise for life of either payments,benefits or care?............................................................ ❑ ❑x 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.................................................................................................................... ❑ ❑x 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑x ❑ 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?.................................................................................................................. 0 ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before Jan.1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after January 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116(a)(1.1)(ii)]. The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21ears 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. Printed with pdfFactory Pro trial version - purchase at www.pdffactory.com Rev-1503 EX+(08.12) SCHEDULE B pennsylvania STOCKS & BONDS DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Putt, Samuel W 21-14-00805 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 58 shares of Metlife @54.62/share 3,167.96 TOTAL(Also enter on Line 2. Recapitulation) 3,167.96 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group, Inc. Form PA-1500 Schedule B(Rev.08-12) Printed with pdfFactory Pro trial version - purchase at www.pdffactory.com Rev-1508 EX+(08-12) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Putt, Samuel W 21-14-00805 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 IRS Tax Refund 2,243.00 2 Clock 75.00 3 Desk 175.00 TOTAL(Also enter on Line 5, Recapitulation) 2,493.00 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev.08-12) Printed with pdfFactory Pro trial version - purchase at www.pdffactory.com Rev-1509 EX+(01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Putt,Samuel W 21-14-00805 If an asset was made joint within one year of the decedent's date of death,it must be reported on schedule G. SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT A. Richard G Putt 504 Lancaster Ave. Son Enola, PA 17025 B. James W Putt 958 Valley St. Son Enola, PA 17025 C. JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY o DATE OF DEATH DECDDATE OF DEATH LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT D' VALUE OF ITEM FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR JOINTLY-HELD REAL ESTATE $ DECEDENT'S INTEREST NUMBER TENANT JOINT VALUE OF ASSE INTEREST . 1 A+B 01/09/2000 Members First Acct 3278-00 5,947.95 33.333% 1,982.65 2 A,-B 01/09/2000 Members First Acct 3278-04 4,000.27 33.333% 1,333.42 TOTAL(Also enter on Line 6, Recapitulation) 3,316.07 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule F(Rev.01-10) Printed with pdfFactory Pro trial version - purchase at www.pdffactory.com Rev-1510 EX+(08-09) SCHEDULE G Qlpennsylvania INTER-VIVOS TRANSFERS AND DEPARTMENT OF MISC. NON-PROBATE PROPERTY RET INHERITANCE TAXAXRETURRNN RESIDENT DECEDENT ESTATE OF FILE NUMBER Putt, Samuel W 21-14-00805 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. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER THE INCLDATE OTRANSFER, ATTACN A COPY EOF THE DEED FOR EREAL ESTATENT E, VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 American Equity 320652 25,486.21 25,486.21 2 Members 1st-193245-00 6,787.06 6,787.06 3 Members 1st-193245-40 15,618.47 15,618.47 4 Members 1st-193245-42 11,935.60 11,935.60 5 PNC 65,906.22 65,906.22 TOTAL(Also enter on Line 7, Recapitulation) 125,733.56 (If more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G(Rev.08-09) Printed with pdfFactory Pro trial version - purchase at www.pdffactory.com REV-1511 EX+(08-13) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERRESIDENT EDENAX TURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Putt, Samuel W 21-14-00805 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zia Year(s)Commission Paid 2. Attorney's Fees Cunningham & Chernicoff, P.C. 4,000.00 3, Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State Zio Relationship of Claimant to Decedent 4. Probate Fees 160.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 268.00 7. Other Administrative Costs 360.00 See continuation schedule(s) attached TOTAL(Also enter on line 9, Recapitulation) 4,788.50 Copyright(c)2013 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.08-13) Printed with pdfFactory Pro trial version - purchase at www.pdffactory.com SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Putt, Samuel W 21-14-00805 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 CPBJ 150.00 2 Cumberland Law Journal 75.00 3 Law Office Costs 60.00 4 Personal Property Appraisal 75.00 1-11-137 360.00 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) Printed with pdfFactory Pro trial version - purchase at www.pdffactory.com REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Putt, Samuel W 21-14-00805 NAME AND ADDRESS OF RELATIONSHIP TOSHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not Last Trusteefs) ITAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] James W Putt Son Clock plus 112 of 958 Valley St. Residuary Enola, PA 17025 Richard G Putt Son Desk plus 112 of 504 Lancaster Ave. Residuary Enola, PA 17025 Total Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet as appropriate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10) Printed with pdfFactory Pro trial version - purchase at www.pdffactory.com LAST WILL AND TESTAMENT (Pour-Over Will) OF SAMUEL W.PUTT IDENTITY 1, SAMUEL W. PUTT, residing in the County of Cumberland, Commonwealth of Pennsylvania, being of sound mind and memory, and not acting under duress or undue influence of any person whomsoever,hereby declare this to be my Last Will and Testament,and I do hereby revoke all other former Wills and Codicils to Wills heretofore made by me. My Social Security Number is 193-12-7985. I have the following children: JAMES WILLIAM PUTT born September 30, 1948 and currently residing in Enola,PA 17025 and RICHARD G.PUTT born August 21, 1952 and currently residing in Enola, PA 17025. DEBTS,TAXES AND ADMINISTRATION EXPENSES I have provided for the payment of all my debts,expense's of administration of property wherever situated passing under this Will or otherwise, and estate, inheritance,transfer,and succession taxes,other than any tax on a generation-skipping transfer that is not a liability of my Estate (including interest and penalties, if any)that become due by reason of my death,under THE SAMUEL W.PUTT REVOCABLE LIVING TRUST executed on even date herewith(the"Revocable Trust"). If the Revocable Trust assets should be insufficient for these purposes, my Executor shall pay any unpaid item' s from the residue of my Estate passing under this Will,without any apportionment or reimbursement. In the alternative,my Executor may demand in a writing addressed to the Trustee of the Trust an amount necessary to pay all or part of these items,plus claims, pecuniary legacies, and family allowances by court order. PERSONAL AND HOUSEHOLD EFFECTS It is my intent that all my personal and household effects were transferred to the Revocable Trust as a result of the Declaration of Intent signed this date. If there are any questions regarding the ownership or disposition of these assets,it is my desire that such assets pour into the Revocable Trust,signed by me this date in accordance with the provisions of the section titled"Residue of Estate." RESIDUE OF ESTATE I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description(including lapsed legacies and devices),wherever situated and whether acquired before or after the execution of this Will,to the Trustee under that certain Trust executed by me on the same date of the execution ofthis Will. The Trustee shall add the property bequeathed and devised by this item to the corpus of the above described Trust and shall hold,administer and distribute said property in accordance with the provisions of the said Trust, including any amendments thereto made before my death. POUR-OVER WILLS b Page I (Testat6r) 3� If for any reason the said Trust shall not be in existence at the time of death,or if for any reason a court of competent jurisdiction shall declare the foregoing testamentary disposition to the Trustee under said Trust as it exists at the time of my death to be invalid,then I give all of my Estate including the residue and remainder thereof to that person who would have been the Trustee under the Trust,as Trustee,and to their substitutes and successors under the Trust,described herein above,to be held,managed,invested,reinvested and distributed by the Trustee upon the terms and conditions pertaining to the period beginning with the date of my death as are constituted in the Trust as at present constituted giving effect to amendments, if any, hereafter made and for that purpose I do hereby incorporate such Trust by reference into this my Will. EXECUTOR 1 hereby nominate and appoint JAMES WILLIAM PUTT and RICHARD G.PUTT to serve without bond as my Joint Executors of this my Last Will and Testament. In the event that one of the Joint Executors shall predecease me,or is unable or unwilling to act as my Executor for any reason whatsoever,then and in that event 1 hereby nominate and appoint the remaining Joint Executor(s)to serve without bond as my Joint Executor(s). Whenever the word"Executor"or any modifying or substituted pronoun therefore is used in this my Will,such words and respective pronouns shall be held and taken to include both the singular and the plural, the masculine,feminine and neuter gender thereof,and shall apply equally to the Executor named herein and to any successor to substitute Executor acting hereunder, and such successor or substitute Executor shall possess all the rights,powers, duties,authority,and responsibility conferred upon the Executor originally named herein. EXECUTOR POWERS By way of Illustration and not of limitation and in addition to any inherent, implied or statutory powers granted to executors generally,my Executor is specifically authorized and empowered with respect to any property, real or personal, at any time held under any provision of this my Will: to allot, allocate between principal and income, assign, borrow, buy, care for, collect, compromise claims, contract with respect to,continue any business of mine,convert,deal with,dispose of,enter into,exchange,hold,improve, incorporate any business of mine, invest, lease,manage,mortgage,grant and exercise options with respect to,take possession of, pledge,receive,release,repair,sell,sue for,make distributions in cash or in kind of partly in each without regard to the income tax basis of such asset and in general,exercise all of the powers in the management Of my Estate which any individual could exercise in the management of similar property owned in its own right upon such terms and conditions as to my Executor may seem best,and execute and deliver any and all instruments and do all acts which my Executor may deem proper or necessary to carry out the purpose of this my Will,without being limited in any way by the specific grants or power made,and without the necessity of a court order. My Executor shall have absolute discretion, but shall not be required, to make adjustments in the rights of any Beneficiaries,or among the principal and income accounts to compensate for the consequences of any tax decision or election,or of any investment or administrative decision,that my executor believes has had the effect,directly or indirectly,of preferring one Beneficiary or group of Beneficiaries over others. In determining the Federal Estate and Income Tax liabilities of my Estate,my Executor shall have discretion POUR-OVER WILLS 7stu Page 2 (Testator) to select the valuation date and to determine whether any or all of the allowable administration expenses in my Estate shall be used as Federal Estate Tax deductions or as Federal Income Tax deductions. SPECIFIC OMISSIONS I have intentionally omitted any and all persons and entities from this,my Last Will and Testament, except those persons and entities specifically named herein. If any person or entity shall challenge any term or condition of this Will,or of the Living Trust to which I have made reference in the sections"Household and Personal Effects"and"Residue of Estate,"then,to that person or entity,I give and bequeath the sum of only one dollar($1.00)only in lieu and in place of any other benefit, grant, bequest or interest which that. person or interest may have in my Estate or the Living Trust and its Estate. SIMULTANEOUS DEATH If any other Beneficiary should not survive me for sixty (60) days, then it shall be conclusively presumed for the purpose of this my Will that said Beneficiary predeceased me. SAMUEL W. PUTT Testator This instrument consists of 5 typewritten pages, including the Attestation Clause, Self-Proving Clause,signature of Witnesses,and acknowledgment of officer. I have signed my name at the bottom of each of the preceding pages. This instrument is being signed by me on this day of POUR-OVER WILLS Page 3 (Testator) Ni E� ATTESTATION CLAUSE The Testator whose name appears above.declared to us, the undersigned, that the foregoing instrument was his Last Will and Testament,and he requested us to act as witnesses to such instrument and to his signature thereon. The Testator thereupon signed such instrument in our presence. At the Testator's request,the undersigned then subscribed our names to the instrument in.our own handwriting in the presence of the Testator. The undersigned hereby declare, in the presence of each of us,that we believe the Testator to be of sound and disposing mind and memory. Signed by us on the same day and year as this Last Will and Testament was signed by the Testator. WITNESSES: ADDRESSES: a J r (Printed Na etof Witness) MK/ v J,. (Printed Name of Witness) POUR-OVER WILLS Page 4 (Testator) COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SELF-PROVING CLAUSE BEFORE ME, the undersigned authority, on this day personally appeared SAMUEL W. PUTT, G• be ✓,eN c,��and L�,�/ L. b c'Yc/✓C y,JA known to me to be the Testator and the witnesses, respectively, whose names are subscribed to the foregoing instrument in their respective capacities, and all of them being by me duly sworn, SAMUEL W. PUTT,Testator, declared to me and to the witnesses, in my presence,that the instrument is his Will and that he had willingly made and executed it as his free act and deed for the purposes.therein expressed;and the Witnesses,each on his or her oath,stated to me in the presence and hearing of the Testator,that the Testator had declared to them that the instrument is his Will and that he executed the same as such and wanted each of them to sign it as a witness; and upon their oaths, each witness stated further that he did the same as a witness in the presence of the Testator,and at his request and that he was at that time eighteen(18)years of age or over and was of sound mind,and that each of the witnesses was then at least fourteen (14)years of age. SAMUEL W.PUTT Testator W' ness . (Printed N me of Witness) it ss (Printed Name of Witness) SUBSCRIBED AND ACKNOWLEDGED before me by SAMUEL W. PUTT, Testator, and subscribed and sworn to before me by Tie N 4.4 and and [c�0�/L• s�c1/E/�/E1�J2 witnesses,this the / 5 day of Notarial Seat Joseph J.Curreri, Jr., Notary Public Upper Alien Up.,Cumberland County Not Public, C mo wealth f Pennsylvania My Commission Expires Feb.16,2004 POUR-OVER.W LLS �-�— Page 5. (Testator) 4p s THE SAMUEL W.PUTT REVOCABLE LIVING TRUST AGREEMENT DATED: BETWEEN: SAMUEL W.PUTT, AS SETTLOR AND: SAMUEL W.PUTT, AS TRUSTEE SAMUEL W.PUTT,resident of the Commonwealth of Pennsylvania,County of Cumberland,does hereby establish a Trust upon the conditions and for the purposes hereafter set forth. ARTICLE ONE Section 1.01 Trust Estate Defined This Revocable Trust is formed to hold title to real and personal property for the benefit of the Settlor of this Trust and to provide for the orderly use and transfer of these assets upon the death of the Settlor. The"Trust Estate"is defined as all property transferred or conveyed to and received by the Trustee held pursuant to the terms of this instrument. The Trustee is required to hold,administer,and distribute this property as provided in this Trust Agreement. Section 1.02 Definitions As used in this Trust Agreement: 1. The term"Settlor"shall mean SAMUEL W.PUTT. 2. The term "Descendant" shall mean the lawful issue of a deceased parent in the line of descent,but does not include the issue of any parent who is a descendant of the deceased person in question and who is living at the time in question. 3. The terms"Child" and"Descendant" include any issue born to decedent, a child legally adopted by the decedent,and a posthumous child of a decedent. A posthumous child is to be considered as living at the time of his or her parent's death. 4. The term"Survives"or"Surviving",unless otherwise indicated herein,shall be construed to mean surviving the decedent for at least sixty(60)days. If the person referred to dies within sixty (60) days of the death of the decedent, the reference to him or her will be construed as if he or she had failed to survive the decedent; provided, however, that any such person will have,during such period,the right to the use and enjoyment as a life tenant of all property in which his or her interest will fail by reason of death during such period. REVOCABLE LIVING TRUST AGREEMENT Page 1 9� 5. The term "Issue" will include all natural and adopted children, if applicable, and descendants and those legally adopted into the line of descent. 6. The term "Per Stirpes" means strict per stirpes and does not mean per capita with representation. Beneficiaries entitled to take under a"per stirpes"clause will include both natural and adopted children and their descendants. 7. The terms"Trust Assets"and"Trust Estate"include all assets of any trust created hereunder and income derived from such assets and all proceeds of any description derived from the sale,exchange,or other disposition of such assets. 8. When required to give reasonable effect to the context in which used, pronouns in the masculine, feminine,or neuter gender include each other, and nouns and pronouns in the plural or singular number include each other. Section 1.03 Trustee Designation� Settlor is hereby designated as Trustee. The term"Trustee"as used in this Trust Agreement shall refer to Settlor so long as he or she serves as Trustee, and/or to any successor Trustee who assumes the role of Trustee. These Trustees shall serve in the order as provided in Section 8.01 of this Trust Agreement. Section 1.04 Additions to Trust Properties 1. The Trustee, at any time during the continuance of this Trust in his or her sole discretion after consideration of the possible tax consequences to all concerned, is authorized to receive into the Trust additions of cash and other properties from any source whatsoever,whether by gift,will,or otherwise. However, the Trustee shall accept all assets which any person or persons may give, devise,or bequeath by Last Will and Testament to this Trust,and shall accept all assets transferred to this Trust pursuant to the provisions of any other Trust document or documents. 2. In addition, any person or persons may designate this Trust as the Beneficiary, Primary or Contingent,of any death benefits to include insurance benefits,pension benefits,or other benefits. Until such benefits mature,the Trustee shall have no responsibility with respect to those benefits. Section 1.05 Appointment The Trustee of the Trust is directed to apportion receipts and expenditures of the types described below between principal and income as follows: 1. Whenever the principal,or any part thereof,of the Trust property is invested in securities purchased at a premium or at a discount,any premium will be charged against principal and any discount will be credited to principal; 2. Any stock dividends and rights to purchase additional stock issued on securities held in trust will be treated as principal. All other dividends,except liquidating distributions,will be treated as income; and 3. The amount of any applicable depletion allowance for federal income tax purposes will be treated as income. REVOCABLE LIVING TRUST AGREEMENT Page 2 Section 1.06 Discretionary Termination The Trustee may terminate any Trust when, in the opinion of the Trustee,the principal is reduced to such an extent that it is not in the best interest of the Beneficiary or Beneficiaries to continue the Trust. The judgment of the Trustee with respect to this decision to terminate will be final and not subject to judicial review. If the Trustee terminates a Trust according to this Section, the date the Trust terminates will be deemed the date fixed for termination of the Trust, and the Trustee will distribute the assets of the terminating Trust to the Beneficiary or Beneficiaries pursuant to this Agreement. Section 1.07 Amendment and Revocation At any time during the life of the Settlor, the Settlor may, by a duly executed instrument filed with the Trustee: I. Amend this Trust Agreement in any manner;and/or 2. Revoke this Trust Agreement in part or in whole. If the Trust Agreement is revoked in whole,the Trustee shall transfer title to all Trust property of every kind and description back into the individual name of the Settlor. The instrument ofamendment or revocation shall be effective immediately upon its proper execution by the Settlor,but until a copy has been received by a Trustee,that Trustee shall not incur any liability or responsibility either(i)for failing to act in accordance with such instrument or(ii)for acting in accordance with the provisions of this Trust Agreement without regard to such instrument. 3. Withdraw from the Trust Estate all or any part of the principal and accumulated income of the Trust to satisfy liabilities lawfully incurred in the administration of this Trust. Section 1.08 Revocation or Alteration by Settlor Alone The rights of revocation, withdrawal, alteration, and amendment reserved in this Article may only be exercised by the Settlor and may not be exercised by any other person, including an agent,a guardian,or a conservator. Section 1.09Irrevocability Except as otherwise provided,on the death of Settlor,the designation of Beneficiaries of specific gifts in this Trust shall become irrevocable and not subject to amendment or modification. Section 1.10 Settlor Powers The Settlor shall be the Trustee unless and until he or she resigns in writing or is determined incompetent under the terms provided herein. The Settlor shall retain all absolute rights to discharge or replace any Successor Trustee so long as the Settlor is competent. REVOCABLE LIVING TRUST AGREEMENT Page 3 ARTICLE TWO Section 2.01 Trust Income During the life of the Settlor, the Trustee shall at least annually, unless otherwise directed by Settlor in writing,pay to or apply for the benefit of Settlor,all of the net income from the Trust Estate. Section 2.02 Protection of Settlor in Event of Incapacity During the life of the Settlor, should Settlor become incapacitated as defined in Section 2.03 below, the Trustee may, in the Trustee's absolute discretion, pay income and principal for the benefit of the incapacitated Settlor,and may pay to or apply for the benefit of that Settlor such sums from the net income and from the principal of the Estate of the Trustee,in the Trustee's absolute discretion,believes is necessary or advisable for the medical care,comfortable maintenance,and welfare of the Settlor. Section 2.03 Inca aci In the event that any Trustee or any Beneficiary hereunder comes into possession of any of the following: 1. A jurisdictionally applicable court order holding the party to be legally incapacitated to act on his or her behalf and appointing a guardian or conservator to act for him or her;or 2. Written certificates which are duly executed, witnessed, and acknowledged of two licensed Aft physicians,each certifying that the physician has examined the person and has concluded that,by qr reason of accident,mental deterioration,or other cause,such person has become incapacitated and can no longer act rationally and prudently in his or her own financial best interest;or 3. Evidence which such Trustee or Beneficiary deems to be credible and currently applicable that a person has disappeared, is unaccountably absent,or is being detained under duress,and that he or she is unable to effectively and prudently look after his or her own best interests,then in that event and under those circumstances: a. Such person is deemed to have become incapacitated, as that term is used in this Trust agreement;and b. Such incapacity is deemed to continue until such court order, certificates, and / or circumstances are inapplicable or have been revoked. A physician's certificate to the effect that the person is no longer incapacitated shall revoke a certificate declaring the person incapacitated. The certificate which revokes the earlier certificate may be executed by eitherthe original certifying physician or by two other licensed,board certified physicians. No Trustee shall be under any duty to institute any inquiry into a person's possible incapacity. The reasonable expense of any such inquiry shall be paid from the Trust Assets. Section 2.04 Principal Invasion During the life of the Settlor, should the net income of assets contained in this Trust at the time of the Settlor's death be insufficient to provide for the care,maintenance,or support of the Settlor as herein defined, the Trustee may, in the Trustee's sole and absolute discretion, pay to or apply for the benefit of the Settlor REVOCABLE LIVING TRUST AGREEMENT Page 4 or any of their dependents, such amounts from the principal of the Trust Estate as the Trustee deems necessary or advisable for the care,maintenance,or support of the Settlor. Section 2.05 Residence If the Settlor's residence property is a part of the Trust, the Settlor shall have possession of and full management of the residence and shall have the right to occupy it free of rent. Any expenses arising from the maintenance of the property and from all taxes, liens,assessments,and insurance premiums,are to be paid from the Trust to the extent that assets are available for payment. It is the intent of the Grantor to retain all homestead rights available to him under the applicable state law. ARTICLE THREE Section 3.01 Death On the death of the Settlor, the Trustee shall distribute the principal of the Trust and any accrued or undistributed income from the principal of the Trust in such a manner and to such persons, including the Estate of the Creditors,as directed in this Trust Agreement. Section 3.02 Payment of Death Expenses On the death of the Settlor,the Trustee shall pay from the Trust Estate constituting the Settlor's last illness, funeral,burial and any inheritance,estate,or death taxes that may be due by reason of the Settlor's death, unless the Trustee in his or her absolute discretion determines that other adequate provisions have been made for the payment of such expenses and taxes. Section 3.03 Trust Income and Principal Distribution 1. The Trustee shall apply and distribute the net income and principal of each of the shares of the resulting Trust Estate,after giving effect to the section of this Trust Agreement entitled"Special Directives"to the following Beneficiaries in the indicated fractional shares: JAMES WILLIAM PUTT 1/2 RICHARD G.PUTT 1/2 2. If any of the above Beneficiaries,or any other Beneficiary, is under the age of 25 years when the distribution is to be made,the Trustee shall have authority to distribute the same,in whole or in part, to a custodian for the minor appointed under a Uniform Gifts or Transfers to Minors Act, or the Trustee may retain any such property and administer and distribute the same for the benefit of the minor,paying to or for the benefit of such minor so much of the income and principal of the retained property from time to time as the Trustee deems advisable for the health,education,support,and maintenance of the minor. When the person for whom the property is held attains the age of 25 years,the property shall thereupon be distributed to him or her free of trust unless otherwise stated in this Agreement. If the minor should die before attaining the age of majority,the property shall then be paid and distributed to the estate of the minor. REVOCABLE LIVING TRUST AGREEMENT Page 5 AdMIL 3. If all of the Settlor's Beneficiaries and their children should fail to survive the final distribution of the Trust Estate,all of the Trust Estate not disposed of as hereinabove provided shall be distributed as provided for in this Trust Agreement. Section 3.04 Principle of Representation If a Beneficiary of the Settlor should fail to survive to collect his or her share,that share shall pass to the surviving issue of that deceased Beneficiary per stirpes and with right of representation. ARTICLE FOUR Section 4.01 Non-Income Producing Property During the life of the Settlor,the Trustee is authorized to retain in the Trust,for so long as the Trustee may deem advisable,any property received by the Trustee from the Settlor,whether or not such property is of the character permitted by law for the investment of Trust funds. Section 4.02 Trustee Powers The Trustee shall have all powers conferred upon a Trustee by law for the orderly administration of the Trust Estate. If any property is distributed outright under the provision of this Trust Agreement to a person who is a minor,distribution may be made under the Pennsylvania Uniform Transfer to Minors Act("PAUTMA"). The Trustee is further authorized to sign,deliver,and/or receive any documents necessary to carry out the powers contained within this Section. The Trustee of any trust created under this Trust Agreement(including any substitute or successor Trustee) will have and be subject to all of the powers, duties, and responsibilities granted or imposed by the Pennsylvania Consolidated Statutes(20 Pa.C.S.Section 101 et seq.)as such Statute may provide at the time of administration of the Trust,except to the extent that the same are inconsistent with the provisions of this Agreement. Section 4.03 Specific Powers of Trustee In addition,the Trustee will have the following specific powers: 1. Trust Estate: The Trustee may leave invested any property coming into its hands hereunder in any form of investment even though the investment may not be of the character of investments permitted by law to trustees, without liability for loss or depreciation in value. The Trustee may sell, exchange,or otherwise dispose of and reinvest property which may at any time be a part of the Trust Estate upon such terms and conditions as the Trustee may deem advisable. The Trustee may invest and reinvest the Trust Assets from time to time in any property,real,personal,or mixed,including without limitation, securities of domestic and foreign corporations and investment trusts or companies,bonds,debentures,preferred stocks,common stocks,mortgages,mortgage participation, and interests in common trust funds,all with complete discretion to convert realty into personalty or personalty into realty or otherwise change the character of the Trust Estate, even though such investment(by reason of its character, amount, proportion to the total Trust Estate, or otherwise) would not be considered appropriate for a fiduciary apart from this provision and even though such REVOCABLE LIVING TRUST AGREEMENT Page 6 investment caused part or all of the total Trust Estate to be invested in investments of one type or of one business or company. 2. Holding Property: The Trustee may hold property in the Trustee's name,as trustee,or in the name of a nominee without disclosing the Trust. 3. Release of Power: If the Trustee deems it to be in the best interest ofthe Trust and its Beneficiaries, the Trustee, by written instrument signed by such Trustee, will have the power and authority to release,disclaim,or restrict the scope of any power or discretion granted in this Trust Agreement or implied by law. 4. Agents, Employees: The Trustee may employ one or more agents to perform any act of administration,whether or not discretionary,including attorneys,auditors,investment managers,or others,as the Trustee shall deem necessary or advisable. The Trustee may compensate agents and other employees and may delegate to them any and all discretions and powers. 5. Leases:The Trustee may lease any Trust Assets generally or for oil,gas,and mineral development, even though the lease term may extend beyond the term of the Trust of which the property is a part. The Trustee may enter into any covenants and agreements relating to the property so leased or concerning any improvements which may then or thereafter be erected on such property. 6. Common Funds: The Trustee may hold any of the Trust Assets in a common fund with property from other trust estates and may make investments jointly with any other trust,the property of which AdIlk is included in the common fund. 7. Securities: With respect to securities held in the Trust Estate, the Trustee may exercise all the rights, powers, and privileges of an owner, including but not limited to, the power to vote, give proxies,and to pay assessments and other sums deemed by the Trustee necessary for the protection of the Trust Estate. In addition, the Trustee may participate in voting trusts, foreclosures, reorganizations,consolidations,mergers,and liquidations,and in connection therewith,to deposit securities with and transfer title to any protective or other committee under such terms as the Trustee may deem advisable. In addition,the Trustee may exercise or sell stock subscription or conversion rights and may accept and retain as an investment any securities or other property received through the exercise of any of the foregoing powers, regardless of any limitations elsewhere in this instrument relative to investments by the Trustee. 8. Purchases from Estate: The Trustee may purchase property of any kind from the Executor or Administrator of the Estates. 9. Lending: The Trustee may make loans,secured or unsecured,to the Executor or Administrator of the Estate,to any Beneficiary of the Trust,or to the Trustee. Further, the Trustee may use Trust Assets to guarantee obligations of any income Beneficiary of the Trust(unless such Beneficiary is serving as Trustee). 10. Distributions to or for Beneficiaries: The Trustee may make any distribution contemplated by this Trust Agreement(1)to the Beneficiary; (2) if the Beneficiary is under a legal disability or if the Trustee determines that the Beneficiary is unable to properly manage his or her affairs,to a_person furnishing support,maintenance,or education for the Beneficiary or with whom the Beneficiary is residing for expenditures on the Beneficiary's behalf,or(3)if the Beneficiary is a minor,to a trustee REVOCABLE LIVING TRUST AGREEMENT Page 7 of an existing trust established exclusively for the benefit of such minor, whether created by this TrustAgreement or otherwise,or to a custodian for the Beneficiary,as selected by the Trustee,under the Pennsylvania Uniform Transfer to Minors Act. Alternatively,the Trustee may apply all ora part ofthe distribution for the Beneficiary's benefit. Any distribution under this paragraph will be a full discharge of the Trustee with respect thereto. On any partial or final distribution of the Trust Assets, the Trustee may apportion and allocate the assets of the Trust Estate in cash or in kind,or partly in cash and partly in kind,or in undivided interests in the manner deemed advisable at the discretion of the Trustee and to sell any property deemed necessary by the Trustee to make the distribution. The Trustee may distribute gifts of up to $10,000.00 per year per donee out of principal and/or interest. 11. Insurance: The Trustee may purchase new life insurance, pay the premiums on existing life insurance on the life of any Trust Beneficiary, purchase annuities(either commercial or private) from any corporation,trust,or individual,and may procure and pay the premiums on other insurance of the kinds,forms,and amounts deemed advisable by the Trustee to protect the Trustee and the Trust Estate. 12. Borrowing: The Trustee may borrow money from the Trust Estate and others. To secure the repayment thereof,the Trustee may mortgage,pledge,or otherwise encumber part or all of the Trust Assets,and in connection with the acquisition of any property,the Trustee may assume a liability or may acquire property subject to a liability. 13. Repairs: The Trustee may make ordinary and extraordinary repairs and alterations to buildings or other Trust Assets. 14. Reserves: The Trustee may establish such reserves out of income for taxes,assessments,repair,and maintenance as the Trustee considers appropriate. 15. Continuation of Business: The Trustee may continue any business or businesses in which the Trust has an interest at the time of the Settlor's death for so long as the Trustee may,in its sole discretion, consider necessary or desirable,whether or not the business is conducted by the Settlor at the time of his death individually,as a partnership,or as a corporation wholly owned or controlled by him, with full authority to sell, settle, and discontinue any of them when and upon such terms and conditions as the Trustee may, in its sole discretion,consider necessary or desirable. 16. Retain Property for Personal Use: The Trustee may retain a residence or other property for the personal use of a Beneficiary and to allow a Beneficiary to use or occupy the retained property free of rent and maintenance expenses. 17. Dealings with Third Parties: The Trustee may deal with any person or entity regardless of relationship or identity of any Trustee to or with that person or entity. The Trustee may hold or invest any part of or all of the Trust Estate in common or undivided interests with that person or entity. 18. Partitions, Divisions, Distributions: The Trustee will have the power to make all partitions, divisions, and distributions contemplated by this Trust Agreement. Any partitions, divisions, or other distributions may be made in cash,in kind,or partly in cash and partly in kind,in any manner that the Trustee deems appropriate (including composing shares differently). The Trustee may determine the value of any property, which valuation will be binding on all Beneficiaries. No REVOCABLE LIVING TRUST AGREEMENT Page 8 adjustments are required to compensate for any partitions,divisions,or distributions having unequal consequences to the Beneficiaries. 19. Claims,Controversies: The Trustee may maintain and defend any claim or controversy by or against the Trust without the joinder or consent of any Beneficiary. The Trustee may commence or defend at the expense of the Trust any litigation with respect to the Trust or any property of the Trust Estate as the Trustee may deem advisable. The Trustee may employ,for reasonable compensation,such counsel as the Trustee shall deem advisable for that purpose. 20. Merger of Trusts: If at any time the Trustee of any trust created hereunder shall also be acting as trustee of any other trust created by trust instrument or by trust declaration for the benefit of the same beneficiary or beneficiaries and upon substantially the same terms and conditions,the Trustee is authorized and empowered, if in the Trustee's discretion such action is in the best interest of the Beneficiary or Beneficiaries,to transfer and merge all ofthe assets then held under such trust created pursuant to this Trust Agreement to and with such other trust and thereupon to terminate the trust created pursuant to this Trust Agreement. The Trustee is further authorized to accept the assets of any other trust which may be transferred to any trust created hereunder and to administer and distribute such assets and properties so transferred in accordance with the provisions of this Agreement. 21. Termination of Small Trust: Any corporate Trustee which is serving as the sole Trustee of any Trust or any Share thereof may at any time terminate such Trust or Share if, in the Trustee's sole judgment,the continued management of such Trust or Share is no longer economical because of the small size of such Trust or Share and if such action will be deemed to be in the best interests of the Beneficiary or Beneficiaries. In case of such termination,the Trustee will distribute forthwith the share of the Trust Estate so terminated to the income Beneficiary, per stirpes. Upon such distribution,such Trust or Share will terminate and the Trustee will not be liable or responsible to any person or persons whomsoever for its action. The Trustee will not be liable for failing or refusing at any time to terminate any Trust or a Share thereof as authorized by this paragraph. 22. Power to Determine Income and Principal: Dividends payable in stock of the issuing corporation, stock splits,and capital gains will be treated as principal. Except as herein otherwise specifically provided,the Trustee will have full power and authority to determine the manner in which expenses are to be borne and in which receipts are to be credited as between principal and income. The Trustee has the power to determine what will constitute principal or income and may withhold from income such reserves for depreciation or depletion as the Trustee may deem fair and equitable. In determining such matters,the Trustee may give consideration to the provisions of the Pennsylvania Statutes (or its successor statutes) relating to such matters, but it will not be bound by such provisions. 23. Generation-Skipping Taxes and Payment: If the Trustee considers any distribution or termination of an interest or power hereunder as a distribution or termination subject to a generation-skipping tax,the Trustee is authorized: a. To augment any taxable distribution by an amount which the Trustee estimates to be sufficient to pay such tax and charge the same to the particular trust to which the tax related without adjustment of the relative interests of the Beneficiaries; REVOCABLE LIVING TRUST AGREEMENT Page 9 b. To pay such tax,in the case of a taxable termination,from the particular trust to which the tax relates without adjustment of the relative interests of the Beneficiaries. If such tax is imposed in part by reason of the Trust Assets,the Trustee will pay only the portion of such tax attributable to the taxable termination hereunder taking into consideration deductions, exemptions,credits,and other.factors which the Trustee deems advisable;and C. To postpone final termination of any particular trust and to withhold any portion or all of the Trust Estate until the Trustee is satisfied that the Trustee no longer has any liability to pay any generation-skipping tax with reference to such trust or its termination. J Section 4.04 Special Provision for S Corporation Stock Notwithstanding what is otherwise provided in this Trust Agreement, if at any time the Trust contains any stock of a corporation which elects or has elected treatment as an"S Corporation"as defined by Section 1361(a)(1) of the Internal Revenue Code (or any corresponding successor statute), such stock will be segregated from the other assets of such and treated as a separate trust. The Trustee will further divide the separate trust into shares for each Beneficiary and such shares will be distributed outright or held in trust as herein provided. In addition,all other provisions of this Trust Agreement will apply to each share held in trust(and constituting a separate trust)except that the Trustee will distribute all of the income from each separate trust to its Beneficiary in convenient installments at least annually. It is the Settlor's intent that each separate trust will be recognized as a"Qualified Subchapter S Trust"("QSST')under Section 1361(d)(2) of the Internal Revenue Code(or any corresponding successor statute). Notwithstanding any provisions of this Trust Agreement to the contrary,the Trustee's powers and discretions with respect to the administration of each separate trust (including methods of accounting, bookkeeping, making distributions, and characterizing receipts and expenses)will not be exercised or exercisable except in a manner consistent with . allowing each separate trust to be treated as a QSST as above described. ARTICLE FIVE Section 5.01 Coordination with Settlor's Probate Estate 1. At any time during the continuance of this Trust, including subsequent to the death of Settlor,the Trustees may, in their sole and uncontrolled discretion,distribute to the deceased Settlor's Probate Estate cash and/or other property as a Beneficiary of the Trust. 2. All other provisions to the contrary notwithstanding, under no circumstances shall any restricted proceeds,as hereinafter defined,be either directly or indirectly:(i)distributed to or for the benefit of the Settlor's Executors or the Settlor's Probate Estate;or(ii)used to pay any other obligations of the Settlor's Estate. The term"Restricted Proceeds"means: a. All qualified plans, individual retirement accounts,or similar benefits which are received or receivable by any Trustee hereunder,and which are paid solely to a Beneficiary other than the Executor of the Settlor's Gross Estate for Federal Estate Tax purposes;and b. All proceeds of insurance on the Settlor's life which,if paid to a Beneficiary other than the Settlor's Estate,would be exempt from inheritance or similar death taxes under applicable state death laws. REVOCABLE LIVING TRUST AGREEMENT Page 10 Section 5.02 Direction to Minimize Taxes In the administration of the Trust hereunder,its Fiduciaries shall exercise all available tax related elections, options,and choices in such a manner as they, in their sole but reasonable judgment(where appropriate, receiving advice of tax counsel),believe will achieve the overall minimum in total combined present and reasonably anticipated future administrative expenses and taxes of all kinds. This applies not only to said Trust,but also to its Beneficiaries,to the other Trusts hereunder and their Beneficiaries,and to the Settlor's Probate Estate. Without limitation on the generality of the foregoing direction(which shall to that extent supercede the usual fiduciary duty of impartiality),such Fiduciaries shall not be accountable to any person interested in this Trust or to Settlor's Estate far the manner in which they shall carry out this direction to minimize overall taxes and expenses(including any decision they may make not to incur the expense of a detailed analysis of alternative choices). Even though their decisions in this regard may result in increased taxes or decreased distributions to the Trust, to the Estate, or to one or more Beneficiaries, the Fiduciaries shall not be obligated for compensation readjustments or reimbursements which arise by reason ofthe manner in which the Fiduciaries carry out this direction. Section 5.03 Judgment and Discretion of Trustee In the absence of proof of bad faith,all questions of construction or interpretation of any trusts created by this Trust Agreement will be finally and conclusively determined solely by the Trustee, according to the Trustee's best judgment and without recourse to any court. Each determination by the Trustee is binding on the Beneficiaries and prospective Beneficiaries hereunder, both in being and unborn,as well as all other persons, firms, or corporations. The Trustee, when exercising any discretionary power relating to the distribution or accumulation of principal or income or to the termination ofanytrust,will be responsible only for lack of good faith in the exercise of such power. Each determination may be relied upon to the same extent as if it were a final and binding judicial determination. In the event of a conflict between the provisions of this Trust Agreement and those of the Pennsylvania Statutes,the provisions of this Agreement will control. ARTICLE SIX Section 5.01 Resolution of Conflict Any controversy between the Trustee or Trustees and any other Trustee or Trustees,or between any other parties to this Trust, including Beneficiaries, involving the construction or application of any of the terms, provisions,or conditions of this Trust shall,on the written request of either or any disagreeing party served on the other or others,shall be submitted to arbitration. The parties to such arbitration shall each appoint one person to hear and determine the dispute and,if they are unable to agree,then the two persons so chosen shall select a third impartial arbitrator whose decision shall be final and conclusive upon both parties. The cost of arbitration shall be borne by the losing party or in such proportion as the arbitrator(s)shall decide. Such arbitration shall comply with the commercial arbitration rules ofthe American Arbitration Association, 140 West 51 st Street,New York,NY 10200. REVOCABLE LIVING TRUST AGREEMENT Page 11 Adk Section 6.02 Incontestability The beneficial provisions of this Trust Agreement are intended to be in lieu of any other rights,claims,or interests of whatsoever nature,whether statutory or otherwise,except bona fide pre-death debts,which any Beneficiary hereunder may have in Settlor's Estate or in the properties in trust hereunder. Accordingly,if any Beneficiary hereunder asserts any claim(except a legally enforceable debt),statutory election,or other right or interest against or in Settlor's Estate,or any properties of this Trust, other than pursuant to the express terms hereof,or directly or indirectly contests,disputes,or calls into question,before any court,the validity of this Trust Agreement,then: 1. Such Beneficiary shall thereby absolutely forfeit any and all beneficial interests of whatsoever kind and nature which such Beneficiary or his or her heirs might otherwise have under this Trust Agreement and the interests of the other Beneficiaries hereunder shall thereupon be appropriately and proportionately increased;and 2. All of the provisions of this Trust Agreement,to the extent that they confer any benefits,powers, or rights whatsoever upon such claiming,electing,or contesting Beneficiary,shall thereupon become absolutely void;and 3. Such claiming, electing, or contesting Beneficiary, if then acting as a trustee hereunder, shall automatically cease to be a Trustee and shall thereafter be ineligible either to select, remove, or become a Trustee hereunder. Section 6.03 Specific Omissions Any and all persons and entities, except those persons and entities specifically named herein, have been intentionally omitted from this Trust Agreement. If any person or entity shall successfully challenge any term or condition of this Trust Agreement,then,to that person or entity shall be given the sum of one dollar ($1.00)in lieu and in place of any other benefit,grant,or interest which that person or interest may have in the Trust Estate. Section 6.04 Benefits Confidential The Settlor further declare that it is his desire and intent that the provisions of this Trust Agreement are to remain confidential as to all parties. The Settlor directs that only the information concerning the benefits paid to any particular Beneficiary shall be revealed to such individual and that no individual shall have a right to information concerning the benefits being paid to any other Beneficiary. ARTICLE SEVEN Section 7.01 Distribution in Kind or in Cash On any division of the assets of the Trust Estate in to shares or partial shares, and on any final or partial distribution of the assets of the Trust Estate,the Trustee,at his or her absolute discretion,may divide and distribute undivided interests of such assets on a pro rata or non-pro rata basis,or may sell any part of or all of such assets and may make divisions or distributions in cash or partly in cash and partly in kind. The decision of the Trustee,either prior to or on any division or distribution of such assets,as to what constitutes REVOCABLE LIVING TRUST AGREEMENT Page 12 a proper division of such assets of the Trust Estate,shall be binding on all persons interested in any trust provided for in this Trust Agreement. Section 7.02 Spendthrift Provision Neither the principal nor the income of the trust shall be liable for the debts of a Beneficiary. Except as otherwise expressly provided in this Agreement,no Beneficiary of any trust shall have any right,power,or authority to alienate,encumber,or hypothecate his or her interest in the principal or income of this Trust in any manner,nor shall the interests of any Beneficiary be subject to the claims of his or her creditors or liable to attachment,execution,or other process of law. The limitations herein shall not restrict the exercise of any power of appointment or the right to disclaim. Section 7.03 Definition of Children The terms "Child" and "Children" as used in this Agreement mean the lawful issue of a Settlor. This definition also includes children legally adopted by a Settlor. Section 7.04 Handicap2ed Beneficiaries Any Beneficiary who is determined by a court of competent jurisdiction to be incompetent shall not have any discretionary rights of a Beneficiary with respect to this Trust, or to their share or portion thereof. The Trustee shall hold and maintain such incompetent Beneficiary's share of the Trust estate and shall, in the Trustee's sole discretion, provide for such Beneficiary as that Trustee would provide for a minor. Notwithstanding the foregoing,any Beneficiary who is diagnosed for the purposes of governmental benefits (as hereinafter delineated) as being not competent or as being disabled, and who shall be entitled to governmental support and benefits by reason of such incompetency or disability, shall cease to be a Beneficiary of this Trust. Likewise, they shall cease to be a Beneficiary if any share or portion of the principal or income of the Trust shall become subject to the claims of any governmental agency for costs or benefits,fees,or charges. The portion of the Trust Estate which,absent the provisions of this section, would have been the share of such incompetent or handicapped person shall be retained in trust for as long as that individual lives. The Trustee,at his or her sole discretion,shall utilize such funds for the maintenance of that individual. If such individual recovers from his or her incompetency or disability and is no longer eligible for aid from any governmental agency, including costs or benefits,fees,or charges,such individual shall be reinstated as a Beneficiary after 60 days from such recovery and the allocation and distribution provisions as stated herein shall apply to that portion of the Trust Estate which is held by the Trustee subject to the foregoing provisions of this section. If said handicapped Beneficiary is no longer living and shall leave children then living,the deceased child's share shall pass to those children per stirpes. If there are no children,the share shall be allocated proportionately among the remaining Beneficiaries. ARTICLE EIGHT Section 8.01 Trustees All Trustees are to serve without bond. The following will act as Trustees of any Trusts created by this Trust Agreement, in the following order of succession: REVOCABLE LIVING TRUST AGREEMENT Page 13 First: The undersigned,SAMUEL W.PUTT Second: Upon the end of the terms of the original Trustee,JAMES WILLIAM PUTT and RICHARD G.PUTT shall serve as Joint Successor Trustees. Third: In the event that one of my Joint Successor Trustees is unwilling or unable to serve, then the remaining Joint Successor Trustees shall continue to serve. Last: A Trustee chosen by the majority of Beneficiaries,with a parent or legal guardian voting for minor Beneficiaries;provided,however,that the children ofany deceased Beneficiary shall collectively have only one vote. Section 8.02 Allocation and Distribution of The Trust Assets The Trustees shall allocate, hold,administer,and distribute the Trust Assets as hereinafter provided: 1. Upon the death of the Settlor,the Trustee shall make any separate distributions the Trust Assets in the manner hereinafter prescribed. Section 8.03 Personal Property Distribution Notwithstanding any provision of this Trust Agreement to the contrary, the Trustee must abide by any memorandum by the Settlor, particularly that contained in the section entitled "Special Directives" incorporated into this Trust Instrument,directing the disposition of Trust Assets of every kind including,but not limited to,furniture,appliances,furnishings,pictures,china,silverware,glass,books,jewelry,wearing apparel,and all policies of fire,burglary,property damage,and other insurance on or in connection with the . use of property. Otherwise,any personal and household effects of the Settlor shall be distributed with the remaining assets of the Trust Estate. Section 8.04 Liability of Trustee The Trustee will not be responsible or liable for any loss which may occur by reason of depreciation in value of the properties at any time belonging to the Trust Estate nor for any other loss which may occur, except that the Trustee will be liable for each Trustee's own negligence,neglect,default,or willful wrong. The Trustee will not be liable or responsible for the acts,omissions,or defaults of any agent or other person to whom duties may be properly delegated hereunder(except officers or regular employees of the Trustee)if such agent or person was appointed with due care. The Trustee may receive reimbursement from the Trust Estate for any liability,whether in contract or in tort, incurred in the administration of the Trust Estate in accordance with the provisions hereof,and the Trustee may contract in such form that such Trustee will be exempt from such personal liability and that such liability will be limited to the Trust Assets. Section 8.05 Successor Trustees Any Successor Trustee shall have all the power,rights,discretion,and obligations conferred on a Trustee by this Trust Agreement. All rights,titles,and interest in the property of the Trust shall immediately vest in the successor Trustee at the time of appointment. The prior Trustee shall,without warranty,transfer to the Successor Trustee the existing Trust property. No Successor Trustee shall be under any duty to examine, verify, question, or audit the books, records, accounts, or transaction of any preceding Trustee; and no Successor Trustee shall be liable for any loss or expense from or occasioned by anything done or neglected REVOCABLE LIVING TRUST AGREEMENT Page 14 to be done by any predecessor Trustee. A Successor Trustee shall be I iable only for his or her own acts and defaults. ARTICLE NINE Section 9.01 Perpetuities Savings Clause Notwithstanding any other provision ofthis instrument,the Trusts created hereunder shall terminate not later than twenty-one (2 1)years after the death of the last survivor of the Settlor and any other Beneficiary or Beneficiaries named or defined in this Trust living on the date of the death of the Settlor. The Trustee shall distribute remaining Trust principal and all accrued or undistributed net income hereunder to the Beneficiary or Beneficiaries. If there is more than one Beneficiary,the distribution shall be in the proportion in which they are Beneficiaries; if no proportion is designated,then the distribution shall be in equal shares to such Beneficiaries. ARTICLE TEN Section 10.01 Governing Law It is not intended that the laws of only one particular state shall necessarily govern all questions pertaining to all of the Trust hereunder. Ank 1. The validity of the Trust hereunder,as well as the validity of the particular provisions of that Trust, shall be governed by the laws of the state which has sufficient connection with the Trust to support such validity. 2. The meaning and effect of the terms of this Trust Agreement shall be governed by the laws of the Commonwealth of Pennsylvania. 3. The administration of this Trust shall be governed by the laws of the state in which the principle office of the Trustee then having custody of the Trust's principal assets and records is located. The foregoing shall apply even though the situs of some Trust Assets or the home of the Settlor,a Trustee, or a Beneficiary may at some time or times be elsewhere. Section 10.02 Invalidity of Any Provision If a court finds that any provision of this Trust Agreement is void, invalid,or unenforceable,the remaining provisions of this Agreement will continue to be fully effective. Section 10.03 Headings The use of headings in connection with the various articles and sections of this Trust Agreement is solely for convenience and the headings are to be given no meaning or significance whatsoever in construing the terms and provisions of this Agreement. REVOCABLE LIVING TRUST AGREEMENT Page 15 Section 10.04 Internal Revenue Code Terminology As used herein, the words "Gross Estate," "Adjusted Gross Estate,""Taxable Estate,""Unified Credit," "State Death Tax Credit," "Maximum Marital Deduction," "Marital Deduction," and any other word or words which from the context in which it or they are used refer to the Internal Revenue Code shall be assigned the same meaning as such words have for the purposes of applying the Internal Revenue Code to a deceased Settlor's Estate. Reference to sections of the Internal Revenue Code and to the Internal Revenue Code shall refer to the Internal Revenue Code amended to the date of such Settlor's death. NOW REVOCABLE LIVING TRUST AGREEMENT Page 16 TAW SPECIAL DIRECTIVES OF SAMUEL W.PUTT I, SAMUEL W.PUTT,a resident of the County of Cumberland,Commonwealth of Pennsylvania, being of lawful age,and of sound and disposing mind and memory,and not acting under duress,fraud,or undue influence,hereby make,publish and declare this to be my Special Directive,and I incorporate THE SAMUEL W.PUTT REVOCABLE LIVING TRUST AGREEMENT. FIRST The natural objects of my affection are: I. My Children- JAMES WILLIAM PUTT RICHARD G.PUTT SECOND I direct that all estate and inheritance taxes payable as a result of my death, not limited to taxes assessed on property,shall be paid out of the residue of my Estate,and shall not be deducted or collected from any League,Devisee,or Beneficiary hereunder. THIRD In the event any of my named Beneficiaries should predeceased me,all of that person's share of the Trust Estate is to be divided equally among that person's issue per stirpes unless otherwise stated in these directives. FOURTH I direct that, before any distribution of the assets of the Trust Estate to the named Beneficiaries, certain specific distributions,if any,shall be made from the assets as set forth on the list attached hereto and marked "Exhibit A." FIFTH I direct that JAMES WILLIAM PUTT shall receive the Grandfather Clock. SIXTH I direct that RICHARD G. PUTT shall receive the Secretary Desk. REVOCABLE LIVING TRUST AGREEMENT Page 17 r�. DATED to be effective this / day ofi SETTLOR: SAMUEL W. PUTT ACCEPTED BY TRUSTEE: AMUEL W.PUTT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND t I This instrument was acknowledged before me on the date herein set forth by SAMUEL W. PUTT as Settlor and Trustee to certify which witness my hand and seal of office. Notarial Seal Pudic Joseph J.Currerl,Jr Notary Pub ic, onwealt 'of Pennsylvania Upper Allen 1Wp.,Cumberland County My Commission Expires Feb.18,2004 I REVOCABLE LIVING TRUST AGREEMENT Page 18 AOL SAMPLE ONLY "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF JOHN S.DOE AND MARY A DOE, TRUSTEES AND SETTLORS OF THE JOHN S DOE AND MARY A DOE REVOCABLE LIVING TRUST I direct that JAMES DOE get my railroad pocket watch. I direct that JANE DOE get the money in the FIRST NATIONAL BANK of Altuna,Texas,Account I direct that JAMES DOE and JANE DOE each receive a 1/2ownership in the house at 23 Lexington Avenue,Philadelphia,Pennsylvania. I direct that my railroad stock be divided equally among the children of JAMES DOE. I direct that my telephone stock be divided equally among the children of JANE DOE. I direct that each of my grandchildren receive$5,000 from my trust estate. It is my intent that this money be used for their college education. I direct that my car to my granddaughter,MELISSA DOE,and my truck go to my grandson,JAMES DOE,JR. "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF JOHN S.DOE AND MARY A.DOE Page of "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF SAMUEL W.PUTT TRUSTEE AND SETTLOR OF THE SAMUEL W.PUTT REVOCABLE LIVING TRUST Y' "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF SAMUEL W.PUTT Page of "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF SAMUEL W.PUTT TRUSTEE AND SETTLOR OF THE SAMUEL W.PUTT REVOCABLE LIVING TRUST 'f "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF SAMUEL W.PUTT Page of s ! "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF SAMUEL W.PUTT TRUSTEE AND SETTLOR OF THE SAMUEL W.PUTT REVOCABLE LIVING TRUST "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF SAMUEL W.PUTT Page of "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF . SAMUEL W.PUTT TRUSTEE AND SETTLOR OF THE SAMUEL W.PUTT REVOCABLE LIVING TRUST "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF SAMUEL W.PUTT Page of r 1 The foregoing instrument consists of ,typewritten/handwritten pages including the signature of Witnesses,and acknowledgment of officer. I have signed my name at the bottom of each of the preceding pages. / DATED this day of l "day of , �d SAMUEL W.POTT Wi ess , Address Witness f t Address COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND This instrument was acknowledged before me on the day of-1 � 2r0 0 c;'►,by SAMUEL W.PUTT as Settlor and Trustee to certify which witness my hand and seal of office. Not Pu lic, ommonw alth of Pennsylvania "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF / SAMUEL W.PUTT Page�_of i 4 i AMENDMENT TO REVOCABLE LIVING TRUST AGREEMENT TO: ,AS TRUSTEE(S)UNDER THE SAMUEL W.PUTT REVOCABLE LIVING TRUST AGREEMENT DATED Pursuant to the right reserved to me,as Settlor under Article One of the above Trust Agreement,I amend THE SAMUEL W.PUTT REVOCABLE LIVING TRUST AGREEMENT as follows: I amend Section Paragraph of Article of the Trust Agreement and substitute therefore the following: DATED this day of , SETTLOR TRUSTEE SETTLOR TRUSTEE WITNESS WITNESS (Printed Name of Witness) (Printed Name of Witness) GIVEN UNDER MY HAND and seal of office on this the day of Notary Public,Commonwealth of Pennsylvania AMENDMENT TO REVOCABLE LIVING TRUST AGREEMENT TO: ,AS TRUSTEE(S)UNDER THE SAMUEL W.PUTT REVOCABLE LIVING TRUST AGREEMENT DATED Pursuant to the right reserved to me,as Settlor under Article One of the above Trust Agreement,I amend THE SAMUEL W.PUTT REVOCABLE LIVING TRUST AGREEMENT as follows: I amend Section Paragraph of Article of the Trust Agreement and substitute therefore the following: DATED this day of SETTLOR TRUSTEE SETTLOR TRUSTEE WITNESS WITNESS (Printed Name of Witness) (Printed Name of Witness) GIVEN UNDER MY HAND and seal of office on this the day of Notary Public,Commonwealth of Pennsylvania MetLife Stock Account Information System Page 1 of 1 Perform another Search. Results for Social Security Number "xxx-xx-7985" as of September 30,2014 Investor-ID Policy SS Certified? Shares 806481455874 xxxxx3931 Yes 58 Number of Certified Shares. . . . 58 Number of Uncertified Shares . . . . . . . . . . . . . . . . . . . . . . 0 Total Shares . . . . . . . . . . . . . . . ... .. .. . . . . . . Perform another Search https://proleads.metlife.com/proleads/secure/sharesearch.do?action=run 11/18/2014 MET Historical Stock Quotes-MetLife Inc.Historical Stock Quotes... http://www.marketwatch.com/investing/stock/NdET/historical?siteid=... Login Latest News VlewAtil I ROI 9:59a U.S,stocks strengthen after consumer sentiment data 9:590 BREAKING BRETT ARENDS Consumer sentiment highest since mid-2001:reports Save hundreds on your iPhone November 14,2014 10:00 AM EST 9:58a November UMich consumer sentiment rues to 59.4: Untethering from the major carriers would slash New York London Tokyo DOW 5.02 NASDAQ 7.43 S&P 500 -0.08 many users smartphone bills. Open Open Closed 17.647.77 -0.034E 4,572.71 -0.15% 2,039.27 •.00% •Black Friday for eontrarlens Home News Vlower Markets Investing Trading Dock Personal Flnance Retirement Economy Real Estate Patfolb Watchlist Aknts (emss Stocks Funds ETFB Options Bonds Commodltles Currencies Futures Hedge Fundallnalder Trades Toole Getting Started Premlum Newsletters Hulbert Interactive . .. .. . . .... �7F;;�r IN if 1 • 131dsl O EXPAND EXPANDEXPAND 1EXPAND EXPAND EXPAND MetLife Inc. Got Aleft IM a Broker Enter Symbols aKeyworda GO ( NYSE:MET _„_Add to Watchhsi x Trade eE'rRADE • ........... Merkel Index —OVERVIEW PROFILE NEWS CHARTS FINANCIA J HISTORICAL QUOTES]ANALYST ESTIMATES OPTIONS SEC FILINGS HULBERT INSIDERS _ Markal'open-Real time quotas Nov 14.2014 10:00 am.' Pre 01,13 01088 ;Day low Day high 52 week low 52 week high +0.10+0.18% $54.55 $64,36 $54.88:$45.18 $67.67 $54.65 Volume 254,591 F.s ..__. ............... ...........r.........,... . 100 11r±..12f?...,.�P.....3P..._pp.......�... ................. . .. Enter Date: Lsil Historical quote for: MET Thursday,June 28,2014 _.......................................... _.88 ' Closing price: $55.69 Open: ....... .....55569 _;.__....._..... •.J, .._.. fi. _. ;ag High:. 55.75 'f y' °"w„(iy -fix � ) LOW $54.75 Volume: 4.59M fj' ? t),,r 'S'ir,• u s: ' ...'___..._._._.._..... ' ^�,,;7�)�t•;fs^� i .�:,%�1S?J•'l�y[.r.,,.;1�•y;52 • F 4;60 M J J Ada Advertisement 1. Hot Stocks to Watch �?t/Sa S7 Onane Trades: SC—O. _ t so set Up,r�as.; 2. High Risk Penny Stocks 3. #1 Stock to Buy Now 4. Dividend Stocks to Own 6. Hot Penny Stocks 6. Best Performing Stocks MarketWatch.com JEnter Symbols or Keywords Site Index Company Info MarketWatch an Facebook WSJ aom Financial News Online Tophi Cods of Conduct Like 549k Barron s Online WSJ.com Small Business j Help Corrections BlgChsrts realtorcom MarketWatch on TNAttsr Feedback Advertising Media Kir - - Virtual Stock Exchange Follow 1,1Mfollowen� Newsroom Roster Advertise Locally (----- Media Archlve License our Content RSS Premium Products Broker Center Podessts Mobile Your Ad Choices Intraday Data provided try SIX Financial Information and subject to terms of use.Hatodcal and current end•ar-dsy date provided by 81x MarketWatch Financial Information.Intraday data delayed per exchange requirements,SBPMm Jones Indices(8M)from Dow Jones a Company,Inc. Copyright®2014 MarketNhteh,Ino.At tights reserved. Ah quotes are In local exchange time.Real time last sale data provided by f1ASDA0.More Information on NASDAQ traded Symbols By using this she,you agree to the Terms of Service,Privacy Polley,and Cockle and their current financial status.intraday data delayed 15 minutes for Nasdaq,and 20 minutes for other exchanges,BePIDow.bnes Policy. Indices(SM)from Dow,bnes a Company,Ina SEW Intraday date is provided by SIX Financial Information and M at least 80-minutes delayed.An quotes aro In local exchange time. 1 of 2 11/14/201410:00 AM Department of the Treasury y--Internal Revenue Service (99) Form 1040 U.S. Individual Income Tax Return 1201.41 OMB No.1545-0074 IRS Use Only—Do not write orstaple in this space. . For the year Jan.1-Deo.31,2014,or other tax year beginning ,2014,ending ,20 See separate instructions. Your social security number TAXPAYER DECEASED 06-26-2014 193-12-7985 Spouse's social security no. SAMUEL W PUTT ' Make sure the SSN(s)above %RI CHARD PUTT and on line 6c are correct. 504 LANCASTER AVE Presidential Election Campaign ENOLA PA 17025 Check here if you,or your spouse if f iling Jointly,want$3 to go to this fund. Checking a box below will not change your taxor refund. YOU 11 Spouse Filing Status 1 Single Q Ll Head of household(with qualifying person).(See instructions.)If 2 Married filing jointly(even if only one had income) the qualifying person is a child but not your dependent,enterthls Check only one 3 Married filing separately.Enter spouse's SSN above child's name here. ► box. and full name here. ► 5 Qualifying widow(er)with dependent child Exemptions 6a 11 Yourself.If someone can claim you as a dependent, do not check box 6a ............. Boxes checked 1 on 6a and 6b If more than four b Spouse •••••••••••••......., ...............:. No.of children dependents,see on 6c who: ins'.&check here► c Dependents: (2)Dependent's (3)Dependents (4) if child under relationship t0 fin for child tax 0 lived with you 7)First name Last name social security number P Y g •did not live you cretlit see inst. with you due to divorce 0 or separation (see inst.) Dependents on 6c 0 not entered above Add numbers on d Total number of exemptions claimed ••................................................. lines above ► 1 Income 7 Wages,salaries,tips,etc.Attach Form(s)W-2 7 0 . 8a Taxable interest.Attach Schedule B if required ................................... 8a 157 b Tax-exempt interest.Do not include on line 8a •••••• 8b Attach Form(s) 9a Ordinary dividends.Attach Schedule B if r ��ir,• t. 9a 7.9 W-2 here.Also. r attach Forms b Qualified dividends .................ko ER 9 � �� t 711 W-2121 and 10 Taxable refunds,credits,or offsets of state and local income taxes .................... 10 1099-R If tax 11 Alimony received ...................'........I...................I.......... 11 was withheld. 12 Business income or(loss).Attach Schedule C or C-EZ 12 3 ' 13 Capital gain or(loss).Attach Schedule D if required.If not required,check here ► 0 13 14 Other gains or(losses).Attach Form 4797 ....................................... 14 If you did not 15a IRA distributions ...... 15a h Taxable amount 15b get a W-2, 16a Pensions and annuities 16a b Taxable amount ......... 16b 22, 200 see instructions. 17 Rental real estate,royalties,partnerships,S corporations,trusts,etc.Attach Schedule E .,. 17 18 Farm income or(loss).Attach Schedule F ............•.......................... 18 19 Unemployment compensation ................................................ 19 a 20a Social security benefits 120a i 18 61 b Taxable amount ......... 20b r 21 Other income.List type and amount 21 22 Combine amounts in the far right column for lines 7 through 21.This is your total Income► 22 22, 436 Adjusted 23 Educator expenses •..••...•...................... 23 ^' ' 24 Certain business expenses of reservists performing artists,and Gross fee-basis government officials.Attach dorm 2106 or 2106-EZ 24 Income 25 Health savings account deduction.Attach Form 8889 .... 25 26 Moving expenses.Attach Form 3903 ..••............. 26 27 Deductible part of self-employment tax.Attach Schedule SE...... 27 'ai''`r r' 28 Self-employed SEP,SIMPLE,and qualified plans ....... 28 a ri. 29 Self-employed health insurance deduction ••...•..•..•• 29 30 Penalty on early withdrawal of savings ..••.•.••,•••,•. 30 318 Alimonypaid b Recipient's SSN ► 318 •�_'±'r�`i? 32 IRA deduction •.................................. 32 33 Student loan interest deduction 33 34 Tuition and fees.Attach Form 8917 34 35 Domestic production activities ded.Attach Form 8903 •••• 35 36 Add lines 23 through 35 .................................................... 36 0 37 Subtract line 36 from line 22.This is your adjusted gross Income.................. ► 37 22, 436 For Disclosure,Privacy Act,and Paperwork Reduction Act Notice,see separate instructions. Form 1040(2014) FDA 14 10401 BWF 1040 Form Software Copyright 1998-2015 HRB Tax Group,Inc. i Form 1040(2014) PUTT 193-12-7985 Page 2 Tax and 38 Amount from line 37(adjusted gross income) ••••••••._......•--...._. .__._._.. � 38 22, 436 39a Check You were born before January 2,1950, 'Blind. Tofai.boxes Credits if: �[ Souse was born before January 8 `:<!' P ary 2,1950, i3find. checked ►39a Standard b If your spouse itemizes on a separate return or you were a dual-status aEen, check here 1 39b Deduction for-- 40 Itemized deductions(from Schedule A)or your standard deduction(see left margin) .••••.• 40 57, 911 •People who 41 Subtract line 40 from line 38 ......••........,.................................... 41 —35, 475 check any box on line 42 Exemptions.if line 381s$152,525 or less,multiply$3,950 by the number on line 6d.Otherwise,see instructions 42 3, 950 39a or 39b or 43 Taxable Income.Subtract line 42 from line 41.if line 42 is morelhan One 41,enter-0- ••••••• 43 who can be claimed as a 44 Tax(see inst.).Check if any from: a[]Form(s)8814 b[]Form 4972 c 44 see dependent, 45 Alternative minimum tax(see instructions).Attach Form 6251 .................,..,,,••• 45 instructions. 46 Excess advance premium tax credit repayment Attach Form 8962 46 •All others: 47 Add lines 44,45 and 46...••••••••............................................► 47 Single or Married filing 48 Foreign tax credit.Attach Form 1116 if required •••••••••••. 48 separately, $6,200 y 49 Credit for child&dependent care expenses.Attach Form 2441 49 ',t; 50 Education credits from Form 8863,line 19 •.•.....,. 50 t Married filing jointly or 51 Retirement savings contributions credit Attach Form 8880 •••• 51 w F „? Quell ng pis; widoer, 52 Child tax credit.Attach Schedule 8812,if required •••....... 52 f,.+ , $12,40 53 Residential energy credits.Attach Form 5695•••••••••..•... 53 `��'�' • Head of P' household, 54 Other credits from Form: a a 3800 b 0 8801 c 54 " ' 4 $9,100 55 Add lines 48 through 54.These are your total credits••............................... 55 56 Subtract line 55 from line 47.If line 55 is more than line 47,enter-0-....................► 56 57 Self-employment tax.Attach Schedule SE .......................................... Other 58 Unreported social security and Medicare tax from Form: a 11 4137 bo 8919..••...... 58 Taxes 59 Additional tax on IRAs,other qualified retirement plans,etc.Attach Form 5329 if required ..... 59 60a Household employment taxes from Schedule H ...................................... 60a b First-time homebuyer credit repayment.Attach Form 5405 If required ••••.••••••••••...•.. 60b 61 Health care:individual responsibility(see instructions) Full-year coverage 9',•..,....... 61 62 Taxes from: a 11 Form 8959 b 0 Form 8960 c 0 Instructions;enter code(s) 62 63 Add lines 56 through 62.This is your total tax ... ` "rf'... :+z.H 63 Payments 64 Federal income tax withheld from Forms W-2 WqV 4 a t Zr 2 43:' <-''.. ORM 1099 65 2014 estimated tax payments&amt applied from 2013 return 65 /1fr,•! If you have a 66a• Earned income credit(EIC)•••••••.•.•..•'• 66a' ,� qualifying i.at +"a' ` child,attach b Nontaxable combat pay election 66b _ Schedule EIC. 67- Additional child tax credit Attach Schedule 8812 67 ........... 68 American opportunity credit from Form 8863,line 8 •••.••••. 68 -69 Net premium tax credit.Attach Form 8962 ................ 69 70 Amount paid with request for extension to file .,,,,•••••••,, 70 l+r 71 Excess social security and tier 1 RRTA tax withheld ......••. 71 72 Credit for federal tax on fuels.Attach Form 4136 •.,•..•..... 72 73 Credits from Form:a E]2439 b+i; Resrvd.C?� Resrvd.d a 73 ?iii>c 74 Add lines 64,65,66a,and 67 through 73.These are your total payments •••..........•.► 74 2, 243 Refund 75 If line 74 Is more than line 63,subtract line 63 from line 74.This is the amount you overpaid 75 2, 243 l 76a Amount of line 75 you want refunded to you.If Form 8888 is attached,check here . 10, 76a 2, 243 1 Direct .... (' deposit? ► b Routing no. XXXXXXXXXXXXXXXX ►c Type:F1 Checking FlSavings '; See ► d Account no. ixxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx4y� instructions. 77 Amt.of line 75 you want applied to your 2015 estimated tax► I 77 Amount 78 Amount you owe.Subtract line 74 from line 63.For details on how to pay,see instructions. ► 78 YOU Owe 79 Estimated tax penalty(see instructions) •••••••••••••••••• 1 79 '�-.F;, r-�„a h;;;,,r;•,.�,�����;•r Third Part/ Do you want to allow another person to discuss this return with the IRS(see instructions)? Yes.Complete below. No Designee Designee's*H AND R BLOCK Phone 717-732-0766 numbeaddNe tificatlon 10 6877 Sign Under penalties of perjury,I declare that I have examined this return and accompanying schedules and statements,and to the best of my knowledge and belief, 9 they are true,correct,and complete.Declaration of preparer other than taxpayer)is aced on all information of which preparer has any knowledge. Here Your signature Date Your occupation Daytime phone number Joint return? See instructions. RETIRED, Keep acopy Spouse'ssignature.Ifajoint return,both must sign, Date Spouse's Occupation It the IRS sent you an Identity for your records. Pi N, nter tt here see inst. Paid Print/Type preparer's name Pr9oarees signatureDat cj� ifCheck PTIN Preparer BRAD EARLEY �`' / d self-employed P01640204 Use Only Firm's name H AND R BLOCK Firm'sEIN ►232265030 Firm's address 11,- 732 WERTZVILLE RD Phone no. ENOLA PA 17025 717-732-0766 www.irs.gov/form1040 FDA 14 10402 BWF 1040 Form Software Copyright 1996-2015 HAS Tax Group,Inc. Form 1040(2014) SCHEDULE A Itemized Deductions OMB No.1545-0074 (Form 1 040) 2014 Department of the Treasury ►Information about Schedule A and its separate instructions is at www.irs.gov/schedulea. Attachment Internal Revenue Service(99) ►Attach to Form 1040. Sequence No, 07 Name(s)shown on Form 1040 Your social security no. i SAMUEL W PUTT 193-12-7985 Caution:Do not include expenses reimbursed or paid by others. Medical .. 1- .,z. 1 Medical and dental expenses(see instructions) 59 275"'1""' and 2 Enter amount from Form 1040,line 38... 2 2 2 4 3 6 Dental Expenses 3 Multiply line 2 by 10%(.10).But if either you or y ur spouse was born before January 2,1950,multiply line 2 by 7.5%(.075)instead 1 3 1 1 6 8 3 u� ' 4 Subtract line 3 from line 1.If line 3 is more than line 1,enter-0- .....•.................... 4 57, 59Z Taxes You 5 State and local (check only one box): Paid aIncome taxes, or „••,• 5 319 b 0General sales taxes } ar sv;r; 6 Real estate taxes(see instructions) .........•.•............... 6 ) 7 Personal property taxes.................................... 7 8 Other taxes.List type and amount ► 6 z `n 9 Add lines 5 through 8.............................................•.............. 9 319 Interest 10 Home mortgage interest and points reported to you on Form 1098 •• 10 ;.'k4.i You Paid 11 Home mortgage Int.not reported to you on Form 1099.If paid to the person from V"� i ;rt v1'-..�. Y .r. whom you bought the home,see inst.and show that person's name,Identifying no.,and address ► il4,!. Note. Your mortgage ••11 Q�'r^''i`1!• interest 12 Points not reported to you on Fm.1098.See inst.for special rules •• 12 deduction may !• be limited(see 13 Mortgage insurance premiums(see instructions) 13 instructions). ti 14 Investment Interest.Attach Form 4952 if required.(See instructions.) 14 15 Add lines 10 through 14.......................................................... 15 0 Ent%1 Gifts to 16 Gifts by cash or check.If you made any gift of �LStt 15r m e 8yw ; ty .......•.............. •L N 16 O PY Chari see instructions . f,. If you made 17 Other than by cash or check.If any gift of$250 or more,see • a gift and got instructions.You must attach Form 8283 if oveIr$500 17 ^-s. "{fi•:, a benefit for ft,see 18 Carryover from prior year ................ Instructions. 49 Add lines 16 through 18.......................................................... 19 0 Casualty and Theft Losses'"20 Casualty or theft loss(es).Attach Form 4684.(See instructions.) ........................... r20 0 21 Unreimbursed empl.exp.--job travel,union dues,job education,etc. Job Expenses Attach Form 2106 or 2106-EZ if required. (see inst.) ► 47A; and Certain ,ti Miscellaneous �21 Deductions !k7 22 Tax preparation fees ••••••••••.••••.••.•.•••.••.•.•••...• 22 2 0 8` i= a 23 Otherexpenses—Investment,safe deposit box,etc.List type and amt. 10, �3" _23 P. 24 Add lines 21 through 23 ................. •.............. 24 208:xt;,�;Xl 25 Enter amount from Form 1040,line 38 .. 25 2 2 4 3 6 �.„^`�� '';�•:y 26 Multiply line 25 by 2%(.02) •.•..•.....:..................... 26 449 27 Subtract line 26 from line 24.If line 26 is more than line 24,enter-0- ••••••••••••••••••••.•• 27 Q Other 28 Other--from Iisbin instructions.List type and amount ►'- Miscellaneous Deductions 28 Total 29 Is Form 1040,line 38,over$152,525? Itemized ®No.Your deduction is not limited.Add the amounts in the far right column Deductions for lines 4 through 28.Also,enter this amount on Form 1040,line 40. .•.•••. 29 57, 911 Yes.Your deduction may be limited.See the Itemized Deductions Worksheet in the instructions to figure the amount to enter. 30 If you elect to itemize deductions even though they are less than your standard deduction, check here .. ... ► �` ;camuxatxti:;;.rr'', s For Paperwork Reduction Act Notice,see Form 1040 Instructions. Schedule A(Form 1040)2014 FDA 14 Al B W F 1040 Form Software Copyright 1996-2015 HRB Tax Group,Inc. SCHEDULE B Interest and Ordinary Dividends OMB No.1545-3074 (Form 1040A or 1040) 2011 Department of the Treasury 10, Attach to Form 1040A or 1040.. Attachment E Internal Revenue Service 99 ► Information about Schedule B and its instructions is at www.irs.gov/s heduleb. Sequence Na.08- Name(s)shown on return Your social securi ni i SAMUEL W PUTT 193-12-7985 Part 1 1 List name of payer.If any interest is from a seller-financed mortgage and the buyer used Amount the property as a personal residence,see instructions and list this interest first.Also,show Interest that buyer's social security number and address ► MEMBERS 1ST 12 (See instructions MEMBERS 1ST 145 for Form 1040A, or Form 1040, line 8a.) 1 Note.If you received a Form 1099-INT, Form 1099-0ID, or substitute statement from a brokerage firm, list the firm's name as the payer and enter the total interest 2 Add the amounts on line 1 ................................................... 2 157 shown on that 3 Excludable interest on series EE and I U.S.savings bonds issued after 1989. form. Attach Form 8815 ......................................................... . 3 4 Subtract line 3 from line 2.Enter the result here and on Form 1040A,or Form 1040,line 8a ...............................••••••.•.•.............• 0, 4 157 Note.If line 4 is over$1,500,you must complete Part III. Amount Part 11 5 List name of payer ► 1 0900 , . °+ METLIFE Ordinary COMPUTERSHARE 77 Dividends (See instructions, 4. for Form 1040A, or Form 1040, line 9a.) 5 Note.If you received a Form 1099-DIV or substitute statement from a brokerage firm,list the firm's name as the payer and enter the ordinary c dividends shown on that form. 6 Add the amounts on line 5.Enter the total here and on Form 1040A or Form 1040 line 9a ► 6 79 Note.If line 6 is over$1,500,you must complete Part III. Part III You must complete this part if you (a)had over$1,500 of taxable interest or ordinary dividends; (b)had Yes No a foreign account;or(c)received a distribution from,or were a grantor of,or a transferor to,a foreign trust. Foreign 7a At any time during 2014,did you have a financial interest in or signature authority over a financial account, Accounts (such as a bank account,securities account,or brokerage account)located in a foreign country? X SeeInstructions ...........•............................................................ and Trusts If"Yes,"are you required to file FinCEN Form 114,Report of Foreign Bank and Financial accounts(FBAR) to report that financial interest or signature authority?See FInCEN Form 114 and its Instructions for filing (See requirements and exceptions to those requirements ••••••••••••................... .....••• instructions.) b If you are required to file FinCEN Form 114,enter the name of the foreign country where the financial account is located 10- 8 8 During 2014,did you receive a distribution from,or were you the grantor of,or transferor to,a foreign trust?If"Yes,"you may have to file Form 3520.See Instructions ••.••................ .........•••.•• X For Paperwork Reduction Act Notice,see your tax return Instructions. Schedule B(Form 1040A or 1040)2014 FDA 14 Bt BWF 1040 Form Software Copyright 1996-2015 HRB Tax Group,Inc. Form 1310 Statement of Person Claiming OMB,No.1545-W4 (Rev.November 2005) Refund Due a Deceased Taxpayer Department of the Treasury Attachment Internal Revenue Service ►See instructions. Sequence No. 87 Tax year decedent was due a refund: Calendar year 2 014 or other tax year beginning 20 &ending 20 Name of decedent Date of death Decedent's social security no. LP SAMUEL W PU'T'T 106-26-2014 193-12-7985 A D Name of person claiming refund Your social security number ER ICHARD PUTT 210-40-1571 p y Home address(number and street).If you have a P.O,box,see instructions. Apt.no. RE504 LANCASTER AVE FN City,town or post office,state,and.ZIP code.If you have a foreign,address,see instructions. NCILA PA 17025 Check the box that applies to you. Check only one box. Be sure'to complete Part,1111 below. A HSurviving spouse requesting reissuance of a refund check(see instructions). S Court-appointed or certified personal representative(defined below).Attach a court certificate showing your appointment, unless previously filed(see instructions). C ®Person,other than A or 8,claiming refund for the decedent's estate(see instructions).Also,complete Part II. Complete this part only if you checked the box on line C above. Yes No 1 Did the decedent leave a will?............................................................................ X 2a Has a court appointed a personal representative for the estate of the decedent? ............... ....................:... X b If you answered "No"to 2a,will one be appointed? ...........................:...... X If you answered "Yes"to 2a or 2b;the personal representative must file for the refund. Y p p t � 3 As the person claiming the refund for the decedent's estate,will you pay out the refund according to the laws of the state where the decedent was a legal resident? :.................... �. ' .. X ;i It you answered"No"to 3,a refund cannot be made until yoL%'W L tl 1hoZ�� nt as personal i representative or other evidence that you are entitled under state law to receive the refund. Signature and verification.All filers must complete this part. I request a refund of taxes overpaid by or on behalf of the decedent.Under penalties of perjury,I declare that I have examined this claim,and to the best of my knowledge and belief,it is true,correct,and complete. Signature ot-person claiming refund ► Date h For Privacy Act and Paperwork Reduction Act Notice,see instructions. Form 1310 (Rev.11-2005) FDA 14 13101 BWF 1040 Form Software Copyright 1096—2015 HRB Fax Group,inc. is z Apprai" sal Report Estate of Samuel W. Putt Richard G. and James W. Putt, Executors Prepared for: Bruce J. Warshawsky;Esq Cunningham& Chernicoff, P.C. 2320 N. 2nd St. Harrisburg, Pennsylvania 17110 (717) 238-6570 File#Putt Prepared by: Erica Shea Taylor Classic Edge Auctions PO Box 416 Hershey,Pennsylvania 17033 (717) 587-8000 Member: Certified Appraisers Guild of America Table of Contents Title Page I Table of Contents 2 Summary 3 Analysis 4 Conditions of Appraisal $ Certification 5 Purpose of Report 6 Method of Valuation 6 Definition of Value 6 Basis of Appraisal 6 Description 6 Appraiser Qualifications 7 Value Listings Appendix A Page: 2 of 8 Summary On March 26,2015, at the request of Bruce J. Warshawsky,Esq,Cunningham&Chernicoff, P.C., I inspected the assets of the.Estate of Samuel W. Putt. Value Fair Market Value The Fair Market Value for the property in total.is: $250.00 This is not the appraisal report. The appraisal report must be read in its entirety. Page: 3 of 8 Analysis Condition All items are assumed to be in very good condition. Inspection This appraisal was completed by photographs provided to the appraiser by the Estate. The appraiser did not inspect these items in person. Page: 4 of 8 Conditions of Appraisal The value stated in this Appraisal Report is based on the best judgment of the appraiser given the facts and conditions available at the date of the valuation. The use of the report is limited to the purpose of determining the value of personal property for Estate Tax purposes. Any additional research or testimony required by the client or the court will be billed at the current rates. Disclosure of the contents of the report is governed by the Standards and Practices of the Certified Appraisers Guild of America. Certification of Report Neither Erica Shea Taylor,Classic Edge Auctions nor any of its employees have any present or future interest in the subject property. No prohibited fee was assessed for this report. Erica Shea Taylor of Classic Edge Auctions has successfully completed the personal property appraiser certification program with the Certified Appraisers Guild of America and is a member in good standing. This report was prepared in accordance with the Uniform Standards of Professional Appraisal Practice and with the Standards and Practices of the Certified Appraisers Guild of America which has review authority of this report. Erica Shea Taylor has personally examined the subject property. The statements of fact contained in this report are true and correct to the best knowledge and belief of the appraiser. By: ffnIa Sgea.Taylor, C.A.G.A Classic Edge Auctions Page: 5 of 8 Purpose of the Report The purpose of this report is to determine the value for Estate Tax purposes for Cunningham& Chernicoff,P.C.,Harrisburg, Pennsylvania. Method. of Valuation The method of valuation used for this appraisal is the Fair Market Value.' Definition of Value Fair Market Value Under the United States Treasury regulation 1.170-1c Fair Market value is defined as: The price at which the property would change hands between a willing buyer and a willing seller, neither being under compulsion to buy or compulsion to sell and both having reasonable knowledge. Basis of Appraisal Valuation Date The date of valuation for determining the value estimation is March 26,2015. Date Appraisal Conducted This appraisal was conducted on March 26,2015. Limitations of Property There were no limitations on use or disposition of this property. Description An itemized list with descriptions is in Appendix A. Page: 6 of 8 Erica Shea Taylor Classic Edge Auctions PO Box 416 Hershey, Pennsylvania 17033 (717) 587-8000 Education & Special Training Mrs, Taylor holds Bachelor's degrees in art history and business management from Lebanon Valley College. She is a graduate of the Harrisburg Area Community College Auctioneer's Program and became a licensed Pennsylvania auctioneer in 2001. She worked as a personal property appraiser and auctioneer for several auction companies where she gained experience selling antiques, collectibles,fine art,vehicles, commercial assets,real estate and restaurant equipment. Mrs. Taylor began working as a personal property appraiser in 2001 and successfully completed the personal property certification program with the Certified Appraisers Guild of America (C.A.G.A.). She has taken classes in Appraisal Studies at New York University and completed the Uniform.Standards of Professional Appraisal Practices(USPAP)course in conjunction with the Appraisers Association of America. While working with Cordier Antiques&Fine Art from 2001-2003,Mrs. Taylor was able to gain valuable experience appraising home furnishings, antiques, art and collectibles for insurance purposes,estate taxes and divorce settlements. Erica Taylor has owned and operated Classic Edge Auctions &Appraisal Services in Hershey; PA since 2003. Mrs. Taylor oversees the daily operations of the business and conducts auctions and appraisals. The company specializes in stamp and coin, antique, and cataloged specialty collection auctions. Mrs. Taylor completes appraisals for banks, insurance companies, individuals and attorneys. 2008-2014, Mrs. Taylor joined Kerry Pae Auctioneers as an auctioneer and personal property appraiser. Kerry Pae Auctioneers specializes in business liquidations,bankruptcies and commercial liquidations. Her appraisal work has included business and industrial appraisals for attorneys,banks, insurance companies,US Middle District Bankruptcy Court, Pennsylvania State Treasury Bureau of Unclaimed Property, Commonwealth of Pennsylvania Attorney General Office and individuals. Professional Membership Erica S. Taylor has been an active member of the American Business Women's Association, Harrisburg Young Professionals,National Auctioneer's Association,Pennsylvania Auctioneers Association and American Mensa. Page: 7 of 8 Appendix A Fair Market Value $75.00 Grandfather Clock Walnut case. Broken arch pediment top with finial. Oniate brass scrollwork dial. c.1970's. $175.00 Secretary Desk Broken arch pediment top with finial. Bookcase top with two glass doors. Drop front writing surface over three drawers. Mahogany finish. NOTE: fair to good condition. c.1940's $250.00 Total Page: 8 of 8 NNS MEMBERS 1st FEDERAL CREDIT UNION PRIMARY OWNER: Samuel W Putt REGULAR SAVINGS ACCOUNT: Account Number/Suffix 3278-00 Date Account Established 11/29/1954 Principal Balance at Date of Death $5,947.53 Accrued Interest to Date-'of Death $0.42 Total Principal and Accrued Interest `$5,947.95 Interest from 01/01/2014 to 06/26/2014 $3.14 Name of Joint Owner James Putt Richard Putt Date Joint Added 01/09/2000 01/09/2000 LIFE SAVINGS ACCOUNT: Account Number/Suffix 3278-04` Date Account Established 11/29/1954 Principal Balance at Date of Death $4,000.00 Accrued Interest to Date of Death $0.27 Total Principal and Accrued Interest $4,000.27 Interest from 01/01/2014 to 06/26/2014 $2.10 Name.of Joint Owner James Putt Richard Putt Date Joint Added 01/09/2000 01/09/2000 *Rollover from 3278-00 on 02/01/2001. MEMBERS 1sT.FEDERAL CREDIT UNION T!essa L Klugh Lending Insurance Support.Specialist December 4, 2014 Estate of: SAMUEL W PUTT Date of Death: 06/26/2014 Social Security Number: 193-12-7985 5000 Louise Drive P.d.Box 40 Mechanicsburg,Pennsylvania 17055 (800) 283-2328 www.memberslst.org AMEO�ICAN _a mw au INSURANCE COMPANY January 16, 2015 CUNNINGHAM,CHERNICOFF & WARSHAWSKY, PC ATTORNEYS AT LAW PO BOX 60457 HARRISBURG, PA 17106-0457 Re: Samuel W Putt(deceased)-Deceased Annuity Contract No. 320652 Dear Bruce J Warshawsky: The above referenced account value as of June 26,2014 are as follows: Date of Death Value: $25,486.21 If you have any questions regarding your beneficiary claim, feel free to contact our office at 1-877-542-8847. Sincerely, lOvv Nancy Holloway Annuity Service Specialist MEMBERS 11t FEDERALCREDIT UNION SAMUEL W PUTT LIVING TRUST REGULAR SAVINGS ACCOUNT: Account Number/Suffix 193245-00 Date Account Established 04/25/2000 Principal Balance at Date of Death $6,786.57 Accrued Interest to Date of Death $0.49 Total Principal and Accrued Interest $6,787.06 Interest from 01/01/2014 to 06/26/2014 $3.59 Name of Trustee Samuel Putt CERTIFICATE OF DEPOSIT Account Number/Suffix 193245-40* Date Account Established 01/06/2014 Principal Balance at Date of Death $15,612.05 Accrued Interest to Date of Death $6.42 Total Principal and Accrued Interest $15,618.47 Interest from 01/01/2014 to 06/26/2014 $43.83 Name of Trustee Samuel Putt *Rollover from CD 193245-43 opened 06/08/2012. CERTIFICATE OF DEPOSIT Account Number/Suffix 193245-42* Date Account Established 03/10/2012 Principal Balance at Date of Death $11,931.92 Accrued Interest to Date of Death $3.68 Total Principal and Accrued Interest $11,935.60 Interest from 01/01/2014 to 06/26/2014 $25.87 Name of Trustee Samuel Putt *Rollover from CD 193245-46 opened 04/12/2006. MEMBERS 1S�T�FEDERAL CREDIT UNION �.rtad�o►-a7.�'"C� ' Tessa L Klugh Lending Insurance Support Specialist December 4, 2014 Estate of: SAMUEL W PUTT Date of Death: 06/26/2014 Social Security Number: 193-12-7985 5000 Louise.Drive P.O.Box 40 Mechanicsburg,Pennsylvania 17055 • (800) 283-2328 wwwmemberslstorg 10:03:07 a.m.13-17-2013 1 1 Der-17- 2014 10: 16AM PNC Bank No, 0133 P. 1 December 17,2014 Bruce S W arshawky Esq. Cunningham& Chernicoff PC PO Box 60547 Harrisburg PA 17106-0457 RE: Sanuel W Putt SSN: 193-12-7985 DOD: 06-26-2014 :Dear Mr. Warshawky: In response to your request for Date of Death(DOD)balances for the customer noted above, our records show the following: Checking Account, Account#5140051005 Established: 01-01-1978 SAMUEL W PUTT REV LIV TRT SAMUEL W PUTT TTEE URTAD 4/1912000 DOD balance: $ 65,905.79+0.43 accrued interest Interest paid 01-01-2014 thru 06-262014 S 4.39YTD Please note that this office provides date of death balances for deposit accounts(R As,CDs,Checking and Savings). We do not process any financial transactions or provide statements. If you need assistance with any of these items,please call 1-888-PNC-BANK(1-888-762-2265)or stop by your local PNC Bank branch office. Sincerely, National Financial Services Center PNC Sank,N.A. Member FDIC This message is intendedfor the use of the individual or entity to which it is addressed and may contain information that is privileged, confidential and exempt from disclosure under applicable lawn. If the reader of this message is not the intended recipient or the employee or agent responsible for delivering this message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of'this communications is strictly prohibited .If you Have received this communication in error,please notify me immediately by reply or by telephone at 8OO-762-1775 and itnmediately destroy this feed document. RECEIPT FOR PAYMENT LISA M. GRAYSON, ESQ. Receipt Date : 8/27/2014 Cumberland County - Register Of Wills Receipt Time : 08 :48 : 13 One Courthouse Square Receipt No. : 1078995. Carlisle, PA 17613 PUTT SAMUEL W CI �� Estate File No. : 2014-00805 Paid By Remarks : JAMES W PUTT HMW ------------------------ Receipt Distribution ------------------------ Fee/Tax Description Payment Amount Payee Name PETITION LTRS TEST 45 . 00 CUMBERLAND COUNTY GENERAL FUN WILL 15 . 00 CUMBERLAND COUNTY GENERAL FUN SHORT CERTIFICATE 30 . 00 CUMBERLAND COUNTY GENERAL FUN JCS FEE 35 . 50 BUREAU OF RECEIPTS & CNTR M.D AUTOMATION FEE 5 . 00 CUMBERLAND COUNTY GENERAL FUN INVENTORY 15 . 00 CUMBERLAND COUNTY GENERAL FUN INH TAX RETURN 15 . 00 CUMBERLAND COUNTY GENERAL FUN ---------------- Check# 8577 $160 . 50 Total Received. . . . . . . . . $160 . 50 7 yp • Y ��Sr L .w r 1� y4 s H&R Block 732 WERTZVILLE RD ENOLA, PA Office: 37026 {717}732-0766- Professional: #820893 Brad Earley Client: SAMUEL PUTT Tax Preparation 268.00 S Total 268.00 Visa Card 266,00 Change Due 0.00 Employee No. 835717 Thank You for choosing H&R Block k for your tax services, 2/9/2015 2:58:25 PM 3358745 JOURNAL I N V 0 1 C E MULTIMEDIA DATE NUMBER_____� 1500 PAXMN STREF" 1117/2014 FARRISIJIURG.PA V104 717-236-431-V-717.236-6'203 rAX ORDER 100396 TERMS: Net 30 Days INVOICE TO ADVERTISER Cunningham&Chernicoff, P.C. Cunningham&Chernicoff, P.C. Accounts Payable P. O. Box 60457 Harrisburg, PA 17106 INVOICING:Advertiser DESCRIPTION OF CHARGES COST CREDIT = BALANCE PUBLICATION: CLASSIFIED/CENTRAL PENN BUS.JRNL COVER DATE: 11/712014 THEME: CLASSIFIED AD/CENTRAL PENN BUSINESS JOUR RATE CARD: DESCRIPTION OF AD: Legal listing: Estate of Samuel W. Puff REP(S): MARK SUNDAY SIZE: LEGAL LISTING, PAGE: 150.00 COLOR: B&W 0.00 SPACE SUB-TOTAL: 150.00 BALANCE DUE: 150.00 -� 7-1 CUMBERLAND LAW JOURNAL 32 SOUTH BEDFORD STREET .CARLISLE, PA 17013 Tele: (717)249-3166..Fax:(W)249-2663 September 26, 2014 Cumberland Law Journal is published every Friday by the Cumberland County Bar Association and is designated by the�Court of Common Pleas as the official legal publication for Cumberland County and the legal newspaper for publication of legal notices. TO: Bruce J. Warshawsky, Esquire RE: Samuel W. Putt Estate Legal advertisements must be received by Friday Noon. All legal advertising must be paid in advance. Make all checks payable to: Cumberland Law Journal. ------------------------------------------------------------------ ------------------------------------------------------------------ Advertisement inserted on the following dates: September 12, September 19, and September 26, 2014 Advertising Cost $ 75.00 Proof of Publication $ 0.00 Second Proof Request $ 0.00 Payment received $ 0 .00 ------------- Total Amount Due $ 75.00 Payment received by AVG'10N4 MIMIS'l March 26,2015 ATTN: Bruce J.WarshawskY, 4 Es / Cunningham &Chernicoff, P.C. 2320 N.2"d St Harrisburg, PA 17110 (717)238.6570 RE:Personal Property Appraisal for the Estate of.Samuel W.Putt INVOICE APPRAISAL SERVICES Inspection,Research and Documentation, Preparation of Report 1 Hours x$75.00/hr 75.00 TOTAL DUE $75.00 Please make check payable to: Erica S,Taylor And remit to: PO BOX 416 Hershey,PA 17033 r .......... ?MV {' LAST WILL AND TESTAMENT (Pour-Over Will) OF SAMUEL W.PUTT IDENTITY I, SAMUEL W. PUTT, residing in the County of Cumberland, Commonwealth of Pennsylvania, being of sound mind and memory, and not acting under duress or undue influence of any person whomsoever,hereby declare this to be my Last Will and Testament,and I do hereby revoke all other former Wills and Codicils to Wills heretofore made by me. My Social Security Number is 193-12-7985. I have the following children: JAMES WILLIAM PUTT born September 30, 1948 and currently residing in Enola,PA 17025 and RICHARD G.PUTT born August 21,1952 and currently residing in Enola, PA 17025. DEBTS,TAXES AND ADMINISTRATION EXPENSES I have provided for the payment of all my debts,expenses of administration of property wherever situated passing under this Will or otherwise, and estate, inheritance,transfer,and succession taxes,other than any tax on a generation-skipping transfer that is not a liability of my Estate (including interest and penalties, if any)that become due by reason of my death,under THE SAMUEL W.PUTT REVOCABLE LIVING TRUST executed on even date herewith(the"Revocable Trust"). If the Revocable Trust assets should be insufficient for these purposes,my Executor shall pay any unpaid items from the residue of my Estate passing under this Will,without any apportionment or reimbursement. In the alternative,my Executor may demand in a writing addressed to the Trustee of the Trust an amount necessary to pay all or part of these items,plus claims,pecuniary legacies,and family allowances by court order. PERSONAL AND HOUSEHOLD EFFECTS It is my intent that all my personal and household effects were transferred to the Revocable Trust as a result of the Declaration of Intent signed this date. If there are any questions regarding the ownership or disposition of these assets,it is my desire that such assets pour into the Revocable Trust,signed by me this date in accordance with the provisions of the section titled"Residue of Estate." RESIDUE OF ESTATE I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description(including lapsed legacies and devices),wherever situated and whether acquired before or after the execution of this Will,to the Trustee under that certain Trust executed by me on the same date of the execution ofthis Will. The Trustee shall add the property bequeathed and devised by this item to the corpus of the above described Trust and shall hold, administer and distribute said property in accordance with the provisions of the said Trust, including any amendments thereto made before my death. POUR-OVER WILLS6 Page 1 (Tes yp If for any reason the said Trust shall not be in existence at the time of death,or if for any reason a court of competent jurisdiction shall declare the foregoing testamentary disposition to the Trustee under said Trust as it exists at the time of my death to be invalid,then I give all of my Estate including the residue and remainder thereof to that person who would have been the Trustee under the Trust,as Trustee,and to.their substitutes and successors under the Trust,described herein above,to be held,managed,invested,reinvested and distributed by the Trustee upon the terms and conditions pertaining to the period beginning with the date of my death as are constituted in the Trust as at present constituted giving effect to amendments, if any, hereafter made and for that purpose I do hereby incorporate such Trust by reference into this my Will. EXECUTOR I hereby nominate and appoint JAMES WILLIAM PUTT and RICHARD G.PUTT to serve without bond as my Joint Executors of this my Last Will and Testament. In the event that one of the Joint Executors shall predecease me,or is unable or unwilling to act as my Executor for any reason whatsoever,then and in that event I hereby nominate and appoint the remaining Joint Executor(s)to serve without bond as my Joint Executor(s). Whenever the word"Executor"or any modifying or substituted pronoun therefore is used in this my Will,such words and respective pronouns shall be held and taken to include both the singular and the plural, the masculine,feminine and neuter gender thereof,and shall apply equally to the Executor named herein and to any successor to substitute Executor acting hereunder, and such successor or substitute Executor shall possess all the rights,powers, duties,authority,and responsibility conferred upon the Executor originally named herein. EXECUTOR POWERS By way of Illustration and not of limitation and in addition to any inherent, implied or statutory powers granted to executors generally,my Executor is specifically authorized and empowered with respect to any property, real or personal, at any time held under any provision of this my Will: to allot, allocate between principal and income, assign, borrow, buy, care for, collect, compromise claims, contract with respect to,continue any business of mine,convert,deal with,dispose of,enter into,exchange,hold,improve, incorporate any business of mine, invest, lease,manage,mortgage,grant and exercise options with respect to,take possession of,pledge,receive,release,repair,sell,sue for,make distributions in cash or in kind of partly in each without regard to the income tax basis of such asset and in general,exercise all of the powers in the management of my Estate which any individual could exercise in the management of similar property owned in its own right upon such terms and conditions as to my Executor may seem best,and execute and deliver any and all instruments and do all acts which my Executor may deem proper or necessary to carry out the purpose of this my Will,without being limited in any way by the specific grants or power made,and without the necessity of a court order. My Executor shall have absolute discretion,but shall not be required,to make adjustments in the rights of any Beneficiaries,or among the principal and income accounts to compensate for the consequences of any tax decision or election,or of any investment or administrative decision,that my executor believes has had the effect,directly or indirectly,of preferring one Beneficiary or group of Beneficiaries over others. NF1' In determining the Federal Estate and Income Tax liabilities of my Estate,my Executor shall have discretion POUR-OYER WILLS ,S)teal 2�� Page 2 (Testator) to select the valuation date and to determine whether any or all of the allowable administration expenses in my Estate shall be used as Federal Estate Tax deductions or as Federal Income Tax deductions. SPECIFIC ONIISSIONS I have intentionally omitted any and all persons and entities from this,my Last Will and Testament, except those persons and entities specifically named herein. If any person or entity shall challenge any term or condition of this Will,or of the.Living Trust to which I have made reference in the sections"Household and Personal Effects"and"Residue of Estate,"then,to that person or entity,I give and bequeath the sum of only one dollar($1.00)only in lieu and in place of any other benefit, grant, bequest or interest which that. person or interest.may have in my Estate or the Living Trust and its Estate. SIMULTANEOUS DEATH If any other Beneficiary should not survive me for sixty (60) days, then it shall be conclusively presumed for the purpose of this my Will that said Beneficiary predeceased me. SAMUEL W.PUTT Testator This instrument consists of 5 typewritten pages, including the Attestation Clause, Self-Proving Clause,signature of Witnesses,and acknowledgment of officer. I have signed my name at the bottom of each of the preceding pages. This instrument is being signed by me on this ��Z day of Ti POUR-OVER WILLS ti / Page 3 (Testator) ATTESTATION CLAUSE The Testator whose name appears above declared to us, the undersigned, that the foregoing instrument was his Last Will and Testament,and he requested us to act as witnesses to such instrument and to his signature thereon. The Testator thereupon signed such instrument in our presence. At the Testator's request,the undersigned then subscribed our names to the instrument in our own handwriting in the presence of the Testator. The undersigned hereby declare,in the presence of each of us,that we believe the Testator to be of sound and disposing mind and memory. Signed by us on the same day and year as this Last Will and Testament was signed by the Testator. WITNESSES: ADDRESSES: L (Printed Nanfe,of Witness) ZA> (Printed Tqa'me of Witness) POUR-OVER WILLS Page 4 (Testator) COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SELF-PROVING CLAUSE BEFORE ME, the undersigned authority, on this day personally appeared SAMUEL W. PUTT, �('fJr2 i1 Al G- ,lac ✓,G'N c and L fin/ L• c`yc NE�/t known to me to be the Testator and the witnesses, respectively,whose names are subscribed to the foregoing instrument in their respective capacities,and all of them being by me duly sworn, SAMUEL W.PUTT,Testator,declared to me and to the witnesses,in my presence,that the instrument is his Will and that he had willingly made and executed it as his free act and deed for the purposes therein expressed;and.the Witnesses,each on his or her oath,stated to me in the presence and hearing of the Testator,that the Testator had declared to them that the instrument is his Will and that he executed the same as such and wanted each of them to sign it as a witness; and upon their oaths, each witness stated further that he did the same as a witness in the presence of the Testator,and at his request and that he was at that time eighteen(18)years of age or over and was of sound mind,and that each of the witnesses was then at least fourteen(14)years of age. SAMUEL W.PUTT Testator Winess . rU l- 6-Vc,t!G•► (Printed Mme of Witness) rtness 4,61a LJ (Printed Name of Witness) SUBSCRIBED AND ACKNOWLEDGED before me by SAMUEL W. PUTT, Testator, and subscribed and sworn to before me by">M4 and Lc=on/f• J)0/ E3i,`/2, witnesses,this the Z day o c/�- Notarial Seal Joseph J.Curreri,Jr., Notary Public Upper Allen Twp.,Cumberland County Not Public,C m wealth f Pennsylvania My Commission Expires Feb.16,2004 POUR-OVER11VILLS Page 5. (Testator) i THE SAMUEL W.PUTT REVOCABLE LIVING TRUST AGREEMENT DATED: !"I Li , 34G7 BETWEEN: SAMUEL W.PUTT, AS SETTLOR AND: SAMUEL W.PUTT, AS TRUSTEE SAMUEL W.PUTT,resident of the Commonwealth of Pennsylvania,County of Cumberland,does hereby establish a Trust upon the conditions and for the purposes hereafter set forth. ARTICLE ONE Section 1.01 Trust Estate Defined This Revocable Trust is formed to hold title to real and personal property for the benefit ofthe Settlor of this Trust and to provide for the orderly use and transfer of these assets upon the death of the Settlor. The"Trust Estate"is defined as all property transferred or conveyed to and received by the Trustee held pursuant to the terms of this instrument. The Trustee is required to hold,administer,and distribute this property as provided in this Trust Agreement. Section 1.02 Definitions As used in this Trust Agreement: 1. The term"Settlor"shal I mean SAMUEL W.PUTT. 2. The term "Descendant" shall mean the lawful issue of a deceased parent in the line of descent,but does not include the issue of any parent who is a descendant of the deceased person in question and who is living at the time in question. 3. The terms"Child"and"Descendant"include any issue born to decedent, a child legally adopted by the decedent,and a posthumous child of a decedent. A posthumous child is to be considered as living at the time of his or her parent's death. 4. The term"Survives"or"Surviving",unless otherwise indicated herein,shall be construed to mean surviving the decedent for at least sixty(60)days. If the person referred to dies within sixty (60) days of the death of the decedent, the reference to him or her will be construed as if he or she had failed to survive the decedent; provided, however, that any such person will have,during such period,the right to the use and enjoyment as a life tenant of all property in which his or her interest will fail by reason of death during such period. REVOCABLE LIVING TRUST AGREEMENT Page 1 5. The term "Issue" will include all natural and adopted children, if applicable, and descendants and those legally adopted into the line of descent. 6. The term "Per Stirpes" means strict per stirpes and does not mean per capita with representation. Beneficiaries entitled to take under a"per stirpes"clause will include both natural and adopted children and their descendants. 7. The terms"Trust Assets"and"Trust Estate"include all assets of any trust created hereunder and income derived from such assets and all proceeds of any description derived from the sale,exchange,or other disposition of such assets. 8. When required to give reasonable effect to the context in which used, pronouns in the masculine,feminine,or neuter gender include each other, and nouns and pronouns in the plural or singular number include each other. Section 1.03 Trustee Designation Settlor is hereby designated as Trustee. The term"Trustee"as used in this Trust Agreement shall refer to Settlor so long as he or she serves as Trustee, and/or to any successor Trustee who assumes the role of Trustee. These Trustees shall serve in the order as provided in Section 8.01 of this Trust Agreement. Section 1.04 Additions to Trust Properties 1. The Trustee, at any time during the continuance of this Trust in his or her sole discretion after consideration of the possible tax consequences to all concerned, is authorized to receive into the Trust additions of cash and other properties from any source whatsoever,whether by gift,will,or otherwise. However, the Trustee shall accept all assets which any person or persons may give, devise,or bequeath by Last Will and Testament to this Trust,and shall accept all assets transferred to this Trust pursuant to the provisions of any other Trust document or documents. 2. In addition, any person or persons may designate this Trust as the Beneficiary, Primary or Contingent,of any death benefits to include insurance benefits,pension benefits,or other benefits. Until such benefits mature,the Trustee shall have no responsibility with respect to those benefits. Section 1.05 Appointment The Trustee of the Trust is directed to apportion receipts and expenditures of the types described below between principal and income as follows: 1. Whenever the principal,or any part thereof,of the Trust property is invested in securities purchased at a premium or at a discount,any premium will be charged against principal and any discount will be credited to principal; 2. Any stock dividends and rights to purchase additional stock issued on securities held in trust will be treated as principal. All other dividends,except liquidating distributions,will be treated as income; and Ank 3. The amount of any applicable depletion allowance for federal income tax purposes will be treated as income. REVOCABLE LIVING TRUST AGREEMENT Page 2 Section 1.06 Discretionary Termination The Trustee may terminate any Trust when, in the opinion of the Trustee,the principal is reduced to such an extent that it is not in the best interest of the Beneficiary or Beneficiaries to continue the Trust. The judgment of the Trustee with respect to this decision to terminate will be final and not subject to judicial review. .If the Trustee terminates a Trust according to this Section,the date the Trust terminates will be deemed the date fixed for termination of the Trust, and the Trustee will distribute the assets of the terminating Trust to the Beneficiary or Beneficiaries pursuant to this Agreement. Section 1.07 Amendment and Revocation At any time during the life of the Settlor, the Settlor may, by a duly executed instrument filed with the Trustee: 1. Amend this Trust Agreement in any manner;and/or 2. Revoke this Trust Agreement in part or in whole. If the Trust Agreement is revoked in whole,the Trustee shall transfer title to all Trust property of every kind and description back into the individual name of the Settlor. The instrument ofamendment or revocation shall be effective immediately upon its proper execution by the Settlor,but until a copy has been received by a Trustee,that Trustee shall not incur any liability or responsibility either(i)for failing to act in accordance with such instrument or(ii)for acting in accordance with the provisions of this Trust Agreement without regard to such instrument. 3. Withdraw from the Trust Estate all or any part of the principal and accumulated income of the Trust to satisfy liabilities lawfully incurred in the administration of this Trust. Section 1.08 Revocation or Alteration by Settlor Alone The rights of revocation, withdrawal, alteration, and amendment reserved in this Article may only be exercised by the Settlor and may not be exercised by any other person, including an agent,a guardian,or a conservator. Section 1.09lrrevocability Except as otherwise provided,on the death of Settlor,the designation of Beneficiaries of specific gifts in this Trust shall become irrevocable and not subject to amendment or modification. Section 1.10 Settlor Powers The Settlor shall be the Trustee unless and until he or she resigns in writing or is determined incompetent under the terms provided herein. The Settlor shall retain all absolute rights to discharge or replace any Successor Trustee so long as the Settlor is competent. REVOCABLE LIVING TRUST AGREEMENT Page 3 ARTICLE TWO Section 2.01 Trust Income During the life of the Settlor, the Trustee shall at least annually, unless otherwise directed by Settlor in writing,pay to or apply for the benefit of Settlor,all of the net income from the Trust Estate. Section 2.02 Protection of Settlor in Event of Incapacity During the life of the Settlor, should Settlor become incapacitated as defined in Section 2.03 below,the Trustee may, in the Trustee's absolute discretion, pay income and principal for the benefit of the incapacitated Settlor,and may pay to or apply for the benefit of that Settlor such sums from the net income and from the principal of the Estate of the Trustee,in the Trustee's absolute discretion,believes is necessary or advisable for the medical care,comfortable maintenance,and welfare of the Settlor. Section 2.03 Incagacity In the event that any Trustee or any Beneficiary hereunder comes into possession of any of the following: 1. A jurisdictionally applicable court order holding the party to be legally incapacitated to act on his or her behalf and appointing a guardian or conservator to act for him or her;or 2. Written certificates which are duly executed, witnessed, and acknowledged of two licensed physicians,each certifying that the physician has examined the person and has concluded that,by reason of accident,mental deterioration,or other cause,such person has become incapacitated and can no longer act rationally and prudently in his or her own financial best interest;or 3. Evidence which such Trustee or Beneficiary deems to be credible and currently applicable that a person has disappeared, is unaccountably absent,or is being detained under duress,and that he or she is unable to effectively and prudently look after his or her own best interests,then in that event and under those circumstances; a. Such person is deemed to have become incapacitated, as that term is used in this Trust agreement;and b. Such incapacity is deemed to continue until such court order, certificates, and J or circumstances are inapplicable or have been revoked. A physician's certificate to the effect that the person is no longer incapacitated shall revoke a certificate declaring the person incapacitated. The certificate which revokes the earlier certificate may be executed by either the original certifying physician or by two other licensed,board certified physicians. No Trustee shall be under any duty to institute any inquiry into a person's possible incapacity. The reasonable expense of any such inquiry shall be paid from the Trust Assets. Section 2.04 Principal Invasion During the life of the Settlor, should the net income of assets contained in this Trust at the time of the Settlor's death be insufficient to provide for the care,maintenance,or support of the Settlor as herein defined, the Trustee may,in the Trustee's sole and absolute discretion,pay to or apply for the benefit of the Settlor REVOCABLE LIVING TRUST AGREEMENT Page 4 or any of their dependents, such amounts from the principal of the Trust Estate as the Trustee deems necessary or advisable for the care,maintenance,or support of the Settlor. Section 2.05 Residence If the Settlor's residence property is a part of the Trust, the Settlor shall have possession of and full management of the residence and shall have the right to occupy it free of rent. Any expenses arising from the maintenance of the property and from all taxes, liens,assessments,and insurance premiums,are to be paid from the Trust to the extent that assets are available for payment. It is the intent of the Grantor to retain all homestead rights available to him under the applicable state law. ARTICLE THREE Section 3.01 Death On the death of the Settlor, the Trustee shall distribute the principal of the Trust and any accrued or undistributed income from the principal of the Trust in such a manner and to such persons, including the Estate of the Creditors,as directed in this Trust Agreement. Section 3.02 Payment of Death Expenses AUk On the death of the Settlor,the Trustee shall pay from the Trust Estate constituting the Settlor's last illness, funeral,burial and any inheritance,estate,or death taxes that may be due by reason of the Settlor's death, unless the Trustee in his or her absolute discretion determines that other adequate provisions have been made for the payment of such expenses and taxes. Section 3.03 Trust Income and Principal Distribution 1. The Trustee shall apply and distribute the net income and principal of each of the shares of the resulting Trust Estate,after giving effect to the section of this Trust Agreement entitled"Special Directives"to the following Beneficiaries in the indicated fractional shares: JAMES WILLIAM PUTT 1/2 RICHARD G.PUTT 1/2 2. If any of the above Beneficiaries,or any other Beneficiary, is under the age of 25 years when the distribution is to be made,the Trustee shall have authority to distribute the same,in whole or in part, to a custodian for the minor appointed under a Uniform Gifts or Transfers to Minors Act,or the Trustee may retain any such property and administer and distribute the same for the benefit of the minor,paying to or for the benefit of such minor so much of the income and principal of the retained property from time to time as the Trustee deems advisable for the health,education,support,and maintenance of the minor. When the person for whom the property is held attains the age of 25 years,the property shall thereupon be distributed to him or her free of trust unless otherwise stated in this Agreement. If the minor should die before attaining the age of majority,the property shall then be paid and distributed to the estate of the minor. REVOCABLE LIVING TRUST AGREEMENT Page 5 } 3. If all of the Settlor's Beneficiaries and their children should fail to survive the final distribution of the Trust Estate,all of the Trust Estate not disposed of as hereinabove provided shall be distributed as provided for in this Trust Agreement. Section 3.04 Principle of Representation If a Beneficiary of the Settlor should fail to survive to collect his or her share,that share shall pass to the surviving issue of that deceased Beneficiary per stirpes and with right of representation. ARTICLE FOUR Section 4.01 Non-Income ProducingProper During the life of the Settlor,the Trustee is authorized to retain in the Trust,for so long as the Trustee may deem advisable,any property received by the Trustee from the Settlor,whether or not such property is ofthe character permitted by law for the investment of Trust funds. Section 4.02 Trustee Powers The Trustee shall have all powers conferred upon a Trustee by law for the orderly administration ofthe Trust Estate. If any property is distributed outright under the provision of this Trust Agreement to a person who is a minor,distribution may be made under the Pennsylvania Uniform Transfer to Minors Act("PAUTMA"). The Trustee is further authorized to sign,deliver,and/or receive any documents necessary to cavy out the powers contained within this Section. The Trustee of any trust created under this Trust Agreement(including any substitute or successor Trustee) will have and be subject to all of the powers, duties, and responsibilities granted or imposed by the Pennsylvania Consolidated Statutes(20 Pa.C.S.Section 101 et seq.)as such Statute may provide at the time of administration of the Trust,except to the extent that the same are inconsistent with the provisions of this Agreement. Section 4.03 Specific Powers of Trustee In addition,the Trustee will have the following specific powers: 1. Trust Estate: The Trustee may leave invested any property coming into its hands hereunder in any form of investment even though the investment may not be of the character of investments permitted by law to trustees, without liability for loss or depreciation in value. The Trustee may sell, exchange,or otherwise dispose of and reinvest property which may at any time be a part of the Trust Estate upon such terms and conditions as the Trustee may deem advisable. The Trustee may invest and reinvest the Trust Assets from time to time in any property,real,personal,or mixed,including without limitation, securities of domestic and foreign corporations and investment trusts or companies,bonds,debentures,preferred stocks,common stocks,mortgages,mortgage participation, and interests in common trust funds,all with complete discretion to convert realty into personalty or personalty into realty or otherwise change the character of the Trust Estate, even though such investment(by reason of its character,amount,proportion to the total Trust Estate, or otherwise) would not be considered appropriate for a fiduciary apart from this provision and even though such REVOCABLE LIVING TRUST AGREEMENT Page 6 investment caused part or all of the total Trust Estate to be invested in investments of one type or of one business or company. 2. Holding Property: The Trustee may hold property in the Trustee's name,as trustee,or in the name of a nominee without disclosing the Trust. 3. Release of Power: Ifthe Trustee deems it to be in the best interest ofthe Trust and its Beneficiaries, the Trustee, by written instrument signed by such Trustee,will have the power and authority to release,disclaim,or restrict the scope of any power or discretion granted in this Trust Agreement or implied by law. 4. Agents, Employees: The Trustee may employ one or more agents to perform any act of administration,whether or not discretionary,including attorneys,auditors,investment managers,or others,as the Trustee shall deem necessary or advisable. The Trustee may compensate agents and other employees and may delegate to them any and all discretions and powers. 5. Leases:The Trustee may lease any Trust Assets generally or for oil,gas,and mineral development, even though the lease tern may extend beyond the term of the Trust of which the property is a part. The Trustee may enter into any covenants and agreements relating to the property so leased or concerning any improvements which may then or thereafter be erected on such property. 6. Common Funds: The Trustee may hold any of the Trust Assets in a common fund with property from other trust estates and may make investments jointly with any other trust,the property of which is included in the common fund. 7. Securities: With respect to securities held in the Trust Estate,the Trustee may exercise all the rights, powers, and privileges of an owner, including but not limited to, the power to vote, give proxies,and to pay assessments and other sums deemed by the Trustee necessary for the protection of the Trust Estate. In addition, the Trustee may participate in voting trusts, foreclosures, reorganizations,consolidations,mergers,and liquidations,and in connection therewith,to deposit securities with and transfer title to any protective or other committee under such terms as the Trustee may deem advisable. In addition,the Trustee may exercise or sell stock subscription or conversion rights and may accept and retain as an investment any securities or other property received through the exercise of any of the foregoing powers, regardless of any limitations elsewhere in this instrument relative to investments by the Trustee. 8. Purchases from Estate: The Trustee may purchase property of any kind from the Executor or Administrator of the Estates. 9. Lending: The Trustee may make loans,secured or unsecured,to the Executor or Administrator of the Estate,to any Beneficiary of the Trust,or to the Trustee. Further, the Trustee may use Trust Assets to guarantee obligations of any income Beneficiary of the Trust(unless such Beneficiary is serving as Trustee). 10. Distributions to or for Beneficiaries: The Trustee may make any distribution contemplated by this Trust Agreement(1)to the Beneficiary; (2) if the Beneficiary is under a legal disability or if the Trustee determines that the Beneficiary is unable to properly manage his or her affairs,to a.person furnishing support,maintenance,or education for the Beneficiary or with whom the Beneficiary is residing for expenditures on the Beneficiary's behalf;or(3)ifthe Beneficiary is a minor,to a trustee REVOCABLE LIVING TRUST AGREEMENT Page 7 of an existing trust established exclusively for the benefit of such minor, whether created by this Trust Agreement or otherwise,or to a custodian for the Beneficiary,as selected by the Trustee,under the Pennsylvania Uniform Transfer to Minors Act. Alternatively,the Trustee may apply all ora part of the distribution for the Beneficiary's benefit. Any distribution under this paragraph will be a full discharge of the Trustee with respect thereto. On any partial or final distribution of the Trust Assets, the Trustee may apportion and allocate the assets of the Trust Estate in cash or in kind,or partly in cash and partly in kind,or in undivided interests in the manner deemed advisable at the discretion of the Trustee and to sell any property deemed necessary by the Trustee to make the distribution. The Trustee may distribute gifts of up to $10,000.00 per year per donee out of principal and/or interest. 11. Insurance: The Trustee may purchase new life insurance, pay the premiums on existing life insurance on the life of any Trust Beneficiary, purchase annuities(either commercial or private) from any corporation,trust,or individual,and may procure and pay the premiums on other insurance of the kinds,forms,and amounts deemed advisable by the Trustee to protect the Trustee and the Trust Estate. 12. 6o;Towing: The Trustee may borrow money from the Trust Estate and others. To secure the repayment thereof,the Trustee may mortgage,pledge,or otherwise encumber part or all ofthe Trust Assets,and in connection with the acquisition of any property,the Trustee may assume a liability or may acquire property subject to a liability. 13. Repairs: The Trustee may make ordinary and extraordinary repairs and alterations to buildings or other Trust Assets. 14. Reserves: The Trustee may establish such reserves out of income for taxes,assessments,repair,and maintenance as the Trustee considers appropriate. 15. Continuation of Business: The Trustee may continue any business or businesses in which the Trust has an interest at the time of the Settior's death for so long as the Trustee may,in its sole discretion, consider necessary or desirable,whether or not the business is conducted by the Settlor at the time of his death individually,as a partnership,or as a corporation wholly owned or controlled by him, with full authority to sell, settle, and discontinue any of them when and upon such terms and conditions as the Trustee may, in its sole discretion,consider necessary or desirable. 16. Retain Property for Personal Use: The Trustee may retain a residence or other property for the personal use of a Beneficiary and to allow a Beneficiary to use or occupy the retained property free of rent and maintenance expenses. 17. Dealings with Third Parties: The Trustee may deal with any person or entity regardless of relationship or identity of any Trustee to or with that person or entity. The Trustee may hold or invest any part of or all of the Trust Estate in common or undivided interests with that person or entity. 18. Partitions, Divisions, Distributions: The Trustee will have the power to make all partitions, divisions,and distributions contemplated by this Trust Agreement. Any partitions,divisions,or other distributions may be made in cash,in kind,or partly in cash and partly in kind,in any manner that the Trustee deems appropriate (including composing shares differently). The Trustee may determine the value of any property, which valuation will be binding on all Beneficiaries. No REVOCABLE LIVING TRUST AGREEMENT Page 8 adjustments are required to compensate for any partitions,divisions,or distributions having unequal consequences to the Beneficiaries. 19. Claims,Controversies: The Trustee may maintain and defend any claim or controversy by or against the Trust without the joinder or consent of any Beneficiary. The Trustee may commence or defend at the expense of the Trust any litigation with respect to the Trust or any property of the Trust Estate as the Trustee may deem advisable. The Trustee may employ, for reasonable compensation,such counsel as the Trustee shall deem advisable for that purpose. 20. Merger of Trusts: If at any time the Trustee of any trust created hereunder shall also be acting as trustee of any other trust created by trust instrument or by trust declaration for the benefit of the same beneficiary or beneficiaries and upon substantially the same terms and conditions,the Trustee is authorized and empowered,if in the Trustee's discretion such action is in the best interest of the Beneficiary or Beneficiaries,to transfer and merge all ofthe assets then held under such trustcreated pursuant to this Trust Agreement to and with such other trust and thereupon to terminate the trust created pursuant to this Trust Agreement. The Trustee is further authorized to accept the assets of any other trust which may be transferred to any trust created hereunder and to administer and distribute such assets and properties so transferred in accordance with the provisions of this Agreement. 21. Termination of Small Trust: Any corporate Trustee which is serving as the sole Trustee of any Trust or any Share thereof may at any time terminate such Trust or Share if,in the Trustee's sole judgment,the continued management of such Trust or Share is no longer economical because of the small size of such Trust or Share and if such action will be deemed to be in the best interests of the Beneficiary or Beneficiaries. In case of such termination,the Trustee will distribute forthwith the share of the Trust Estate so terminated to the income Beneficiary, per stirpes. Upon such distribution,such Trust or Share will terminate and the Trustee will not be liable or responsible to any person or persons whomsoever for its action. The Trustee will not be liable for failing or refusing at any time to terminate any Trust or a Share thereof as authorized by this paragraph. 22. Power to Determine Income and Principal: Dividends payable in stock of the issuing corporation, stock splits,and capital gains will be treated as principal. Except as herein otherwise specifically provided,the Trustee will have full power and authority to determine the manner in which expenses are to be borne and in which receipts are to be credited as between principal and income. The Trustee has the power to determine what will constitute principal or income and may withhold from income such reserves for depreciation or depletion as the Trustee may deem fair and equitable. In determining such matters,the Trustee may give consideration to the provisions of the Pennsylvania Statutes (or its successor statutes) relating to such matters, but it will not be bound by such provisions. 23. Generation-Skipping Taxes and Payment: If the Trustee considers any distribution or termination of an interest or power hereunder as a distribution or termination subject to a generation-skipping tax,the Trustee is authorized: a. To augment any taxable distribution by an amount which the Trustee estimates to be sufficient to pay such tax and charge the same to the particular trust to which the tax related AM without adjustment of the relative interests of the Beneficiaries; REVOCABLE LIVING TRUST AGREEMENT Page 9 b. To pay such tax,in the case of a taxable termination,from the particular trust to which the tax relates without adjustment of the relative interests of the Beneficiaries. If such tax is imposed in part by reason of the Trust Assets,the Trustee will pay only the portion of such tax attributable to the taxable termination hereunder taking into consideration deductions, exemptions,credits,and other factors which the Trustee deems advisable;and C. To postpone final termination of any particular trust and to withhold any portion or all of the Trust Estate until the Trustee is satisfied that the Trustee no longer has any liability to pay any generation-skipping tax with reference to such trust or its termination. Section 4.04 Special Pr vision for S Corporation Stock Notwithstanding what is otherwise provided in this Trust Agreement,if at any time the Trust contains any stock of a corporation which elects or has elected treatment as an"S Corporation"as defined by Section 1361(a)(1) of the Internal Revenue Code (or any corresponding successor statute), such stock will be segregated from the other assets of such and treated as a separate trust. The Trustee will further divide the separate trust into shares for each Beneficiary and such shares will be distributed outright or held in trust as herein provided. In addition,all other provisions of this Trust Agreement will apply to each share held in trust(and constituting a separate trust)except that the Trustee will distribute all of the income from each separate trust to its Beneficiary in convenient installments at least annually. It is the Settlor's intent that each separate trust will be recognized as a"Qualified Subchapter S Trust"("QSST")under Section 1361(d)(2) of the Internal Revenue Code(or any corresponding successor statute). Notwithstanding any provisions of this Trust Agreement to the contrary,the Trustee's powers and discretions with respect to the administration of each separate trust (including methods of accounting, bookkeeping, making distributions, and characterizing receipts and expenses)will not be exercised or exercisable except in a manner consistent with allowing each separate trust to be treated as a QSST as above described. ARTICLE FIVE Section 5.01 Coordination with Settlor's Probate Estate I. At any time during the continuance of this Trust, including subsequent to the death of Settlor,the Trustees may, in their sole and uncontrolled discretion,distribute to the deceased Settlor's Probate Estate cash and/or other property as a Beneficiary of the Trust. 2. All other provisions to the contrary notwithstanding,under no circumstances shall any restricted proceeds,as hereinafter defined,be either directly or indirectly:(i)distributed to or for the benefit of the Settlor's Executors or the Settlor's Probate Estate;or(ii)used to pay any other obligations of the Settlor's Estate. The term"Restricted Proceeds"means: a. All qualified plans, individual retirement accounts,or similar benefits which are received or receivable by any Trustee hereunder,and which are paid solely to a Beneficiary other than the Executor of the Settlor's Gross Estate for Federal Estate Tax purposes;and b. All proceeds of insurance on the Settlor's life which,if paid to a Beneficiary other than the Settlor's Estate,would be exempt from inheritance or similar death taxes under applicable state death laws. REVOCABLE LIVING TRUST AGREEMENT Page 10 Ask Section 5.02 Direction to Minimize Taxes In the administration of the Trust hereunder,its Fiduciaries shall exercise all available tax related elections, options,and choices in such a manner as they, in their sole but reasonable judgment(where appropriate, receiving advice of tax counsel),believe will achieve the overall minimum in total combined present and reasonably anticipated future administrative expenses and taxes of all kinds. This applies not only to said Trust,but also to its Beneficiaries,to the other Trusts hereunder and their Beneficiaries,and to the Settlor's Probate Estate. Without limitation on the generality of the foregoing direction(which shall to that extent supercede the usual fiduciary duty of impartiality),such Fiduciaries shall not be accountable to any person interested in this Trust or to Settlor's Estate for the manner in which they shall carry out this direction to minimize overall taxes and expenses(including any decision they may make not to incur the expense ofa detailed analysis of alternative choices). Even though their decisions in this regard may result in increased taxes or decreased distributions to the Trust, to the Estate, or to one or more Beneficiaries, the Fiduciaries shall not be obligated for compensation readjustments or reimbursements which arise by reason ofthe manner in which the Fiduciaries carry out this direction. Section 5.03 Judgment and Discretion of Trustee In the absence of proof of bad faith,all questions of construction or interpretation of any trusts created by this Trust Agreement will be finally and conclusively determined solely by the Trustee, according to the Trustee's best judgment and without recourse to any court. Each determination by the Trustee is binding on the Beneficiaries and prospective Beneficiaries hereunder,both in being and unborn,as well as all other persons, firms, or corporations. The Trustee, when exercising any discretionary power relating to the distribution or accumulation of principal or income or to the termination ofanytrust,will be responsible only for lack of good faith in the exercise of such power. Each determination may be relied upon to the same extent as if it were a final and binding judicial determination. In the event of a conflict between the provisions of this Trust Agreement and those of the Pennsylvania Statutes,the provisions of this Agreement will control. ARTICLE SIX Section 6.01 Resolution of Conflict Any controversy between the Trustee or Trustees and any other Trustee or Trustees,or between any other parties to this Trust,including Beneficiaries, involving the construction or application of any of the terns, provisions,or conditions of this Trust shall,on the written request of either or any disagreeing party served on the other or others,shall be submitted to arbitration. The parties to such arbitration shall each appoint one person to hear and determine the dispute and,if they are unable to agree,then the two persons so chosen shall select a third impartial arbitrator whose decision shall be final and conclusive upon both parties. The cost of arbitration shall be borne by the losing party or in such proportion as the arbitrator(s)shall decide. Such arbitration shall comply with thecommercial arbitration rules ofthe American Arbitration Association, 140 West 51 st Street,New York,NY 10200. REVOCABLE LIVING TRUST AGREEMENT Page 11 Section 6.02 Incontestability The beneficial provisions of this Trust Agreement are intended to be in lieu of any other rights,claims,or interests of whatsoever nature,whether statutory or otherwise,except bona fide pre-death debts,which any Beneficiary hereunder may have in Settlor's Estate or in the properties in trust hereunder. Accordingly,if any Beneficiary hereunder asserts any claim(except a legally enforceable debt),statutory election,or other right or interest against or in Settlor's Estate, or any properties of this Trust, other than pursuant to the express terns hereof,or directly or indirectly contests,disputes,or calls into question,before any court,the validity of this Trust Agreement,then: 1. Such Beneficiary shall thereby absolutely forfeit any and all beneficial interests of whatsoever kind and nature which such Beneficiary or his or her heirs might otherwise have under this Trust Agreement and the interests of the other Beneficiaries hereunder shall thereupon be appropriately and proportionately increased;and 2. All of the provisions of this Trust Agreement,to the extent that they confer any benefits,powers, or rights whatsoever upon such claiming,electing,orcontesting Beneficiary,shall thereupon become absolutely void;and 3. Such claiming, electing, or contesting Beneficiary, if then acting as a trustee hereunder, shall automatically cease to be a Trustee and shall thereafter be ineligible either to select,remove,or become a Trustee hereunder. Section 6.03 Specific Omissions Any and all persons and entities, except those persons and entities specifically named herein, have been intentionally omitted from this Trust Agreement. If any person or entity shall successfully challenge any term or condition of this Trust Agreement,then,to that person or entity shall be given the sum of one dollar ($1.00)in lieu and in place of any other benefit,grant,or interest which that person or interest may have in the Trust Estate. Section 6.04 Benefits Confidential The Settlor further declare that it is his desire and intent that the provisions of this Trust Agreement are to remain confidential as to all parties. The Settlor directs that only the information concerning the benefits paid to any particular Beneficiary shall be revealed to such individual and that no individual shall have a right to information concerning the benefits being paid to any other Beneficiary. ARTICLE SEVEN Section 7.01 Distribution in Kind or in Cash On any division of the assets of the Trust Estate in to shares or partial shares,and on any final or partial distribution of the assets of the Trust Estate,the Trustee,at his or her absolute discretion,may divide and distribute undivided interests of such assets on a pro rata or non-pro rata basis,or may sell any part of or all of such assets and may make divisions or distributions in cash or partly in cash and partly in kind. The decision of the Trustee,either prior to or on any division or distribution of such assets,as to what constitutes REVOCABLE LIVING TRUST AGREEMENT Page 12 a proper division of such assets of the Trust Estate,shall be binding on all persons interested in any trust provided for in this Trust Agreement. Section 7.02 Spendthrift Provision Neither the principal nor the income of the trust shall be liable for the debts of a Beneficiary. Except as otherwise expressly provided in this Agreement,no Beneficiary of any trust shall have any right,power,or authority to alienate,encumber,or hypothecate his or her interest in the principal or income of this Trust in any manner,nor shall the interests of any Beneficiary be subject to the claims of his or her creditors or liable to attachment,execution,or other process of law. The limitations herein shall not restrict the exercise of any power of appointment or the right to disclaim. Section 7.03 Definition of Children The terms "Child" and "Children" as used in this Agreement mean the lawful issue of a Settlor. This definition also includes children legally adopted by a Settlor. Section 7.04 Handicapped Beneficiaries Any Beneficiary who is determined by a court of competent jurisdiction to be incompetent shall not have any discretionary rights of a Beneficiary with respect to this Trust, or to their share or portion thereof. The Trustee shall hold and maintain such incompetent Beneficiary's share of the Trust estate and shall, in the Trustee's sole discretion, provide for such Beneficiary as that Trustee would provide for a minor. Notwithstanding the foregoing,any Beneficiary who is diagnosed for the purposes of governmental benefits (as hereinafter delineated) as being not competent or as being disabled, and who shall be entitled to governmental support and benefits by reason of such incompetency or disability, shall cease to be a Beneficiary of this Trust. Likewise, they shall cease to be a Beneficiary if any share or portion of the principal or income of the Trust shall become subject to the claims of any governmental agency for costs or benefits,fees,or charges. The portion of the Trust Estate which,absent the provisions of this section, would have been the share of such incompetent or handicapped person shall be retained in trust for as long as that individual lives. The Trustee,at his or her sole discretion,shall utilize such funds for the maintenance of that individual. If such individual recovers from his or her incompetency or disability and is no longer eligible for aid from any governmental agency, including costs or benefits,fees,or charges,such individual shall be reinstated as a Beneficiary after 60 days from such recovery and the allocation and distribution provisions as stated herein shall apply to that portion of the Trust Estate which is held by the Trustee subject to the foregoing provisions of this section. If said handicapped Beneficiary is no longer living and shall leave children then living,the deceased child's share shall pass to those children per stirpes. If there are no children,the share shall be allocated proportionately among the remaining Beneficiaries. ARTICLE EIGHT Section 8.01 Trustees All Trustees are to serve without bond. The following will act as Trustees of any Trusts created by this Trust Agreement, in the following order of succession: REVOCABLE LIVING TRUST AGREEMENT Page 13 First: The undersigned,SAMUEL W.PUTT Second: Upon the end of the terms of the original Trustee,JAMES WILLIAM PUTT and RICHARD G.PUTT shall serve as Joint Successor Trustees. Third: In the event that one of my Joint Successor Trustees is unwilling or unable to serve, then the remaining Joint Successor Trustees shall continue to serve. Last: A Trustee chosen by the majority of Beneficiaries,with a parent or legal guardian voting for minor Beneficiaries;provided,however,that the children ofany deceased Beneficiary shall collectively have only one vote. Section 8.02 Allocation and Distribution of The Trust Assets The Trustees shall allocate,hold,administer,and distribute the Trust Assets as hereinafter provided: I. Upon the death of the Settlor,the Trustee shall make any separate distributions the Trust Assets in the manner hereinafter prescribed. Section 8.03 Personal Property Distribution Notwithstanding any provision of this Trust Agreement to the contrary, the Trustee must abide by any AANk memorandum by the Settlor, particularly that contained in the section entitled "Special Directives" QW incorporated into this Trust Instrument,directing the disposition of Trust Assets of every kind including,but not limited to,furniture,appliances,furnishings,pictures,china,silverware,glass,books,jewelry,wearing apparel,and all policies of fire,burglary,property damage,and other insurance on or in connection with the . use of property. Otherwise,any personal and household effects of the Settlor shall be distributed with the remaining assets of the Trust Estate. Section 8.04 Liability of Trustee The Trustee will not be responsible or liable for any loss which may occur by reason of depreciation in value of the properties at any time belonging to the Trust Estate nor for any other loss which may occur,except that the Trustee will be liable for each Trustee's own negligence, neglect,default,or willful wrong. The Trustee will not be liable or responsible for the acts,omissions,or defaults of any agent or other person to whom duties may be properly delegated hereunder(except officers or regular employees of the Trustee)if such agent or person was appointed with due care. The Trustee may receive reimbursement from the Trust Estate for any liability,whether in contract or in tort, incurred in the administration of the Trust Estate in accordance with the provisions hereof,and the Trustee may contract in such form that such Trustee will be exempt from such personal liability and that such liability will be limited to the Trust Assets. Section 8.05 Successor Trustees Any Successor Trustee shall have all the power,rights,discretion,and obligations conferred on a Trustee by this Trust Agreement. All rights,titles,and interest in the property of the Trust shall immediately vest in the successor Trustee at the time of appointment. The prior Trustee shall,without warranty,transfer to Amk the Successor Trustee the existing Trust property. No Successor Trustee shall be under any duty to examine, verify, question, or audit the books, records, accounts, or transaction of any preceding Trustee; and no Successor Trustee shall be liable for any loss or expense from or occasioned by anything done or neglected REVOCABLE LIVING TRUST AGREEMENT Page 14 to be done by any predecessor Trustee. A Successor Trustee shall be liable only for his or her own acts and defaults. ARTICLE NINE Section 9.01 Perpetuities Savings Clause Notwithstanding any other provision ofthis instrument,the Trusts created hereunder shall terminate not later than twenty-one (2 1)years after the death of the last survivor of the Settlor and any other Beneficiary or Beneficiaries named or defined in this Trust living on the date of the death of the Settlor. The Trustee shall distribute remaining Trust principal and all accrued or undistributed net income hereunder to the Beneficiary or Beneficiaries. If there is more than one Beneficiary,the distribution shall be in the proportion in which they are Beneficiaries; if no proportion is designated,then the distribution shall be in equal shares to such Beneficiaries. ARTICLE TEN Section 10.01 Governing Law It is not intended that the laws of only one particular state shall necessarily govern all questions pertaining to all of the Trust hereunder. 1. The validity of the Trust hereunder,as well as the validity of the particular provisions of that Trust, shall be governed by the laws of the state which has sufficient connection with the Trust to support such validity. 2. The meaning and effect of the terms of this Trust Agreement shall be governed by the laws of the Commonwealth of Pennsylvania. 3. The administration of this Trust shall be governed by the laws of the state in which the principle office of the Trustee then having custody of the Trust's principal assets and records is located. The foregoing shall apply even though the situs of some Trust Assets or the home of the Settlor,a Trustee, or a Beneficiary may at some time or times be elsewhere. Section 10.02 Invalidity of Any Provision If a court finds that any provision of this Trust Agreement is void,invalid,or unenforceable,the remaining provisions of this Agreement will continue to be fully effective. Section 10.03 Headings The use of headings in connection with the various articles and sections of this Trust Agreement is solely for convenience and the headings are to be given no meaning or significance whatsoever in construing the terms and provisions of this Agreement. REVOCABLE LIVING TRUST AGREEMENT Page 15 Section 10.04 Internal Revenue Code Terminology As used herein, the words "Gross Estate,""Adjusted Gross Estate,""Taxable Estate,""Unified Credit," "State Death Tax Credit," "Maximum Marital Deduction," "Marital Deduction,"and any other word or words which from the context in which it or they are used refer to the Internal Revenue Code shall be assigned the same meaning as such words have for the purposes of applying the Internal Revenue Code to a deceased Settlor's Estate. Reference to sections of the Internal Revenue Code and to the Internal Revenue Code shall refer to the Internal Revenue Code amended to the date of such Settlor's death. REVOCABLE LIVING TRUST AGREEMENT Page 16 SPECIAL DIRECTIVES OF SAMUEL W.PUTT I,SAMUEL W.PUTT,a resident of the County of Cumberland,Commonwealth of Pennsylvania, being of lawful age,and of sound and disposing mind and memory,and not acting under duress,fraud,or undue influence,hereby make,publish and declare this to be my Special Directive,and I incorporate THE SAMUEL W.PUTT REVOCABLE LIVING TRUST AGREEMENT. FIRST The natural objects of my affection are: 1. My Children- JAMES WILLIAM PUTT RICHARD G.PUTT SECOND I direct that all estate and inheritance taxes payable as a result of my death, not limited to taxes assessed on property,shall be paid out of the residue of my Estate,and shall not be deducted or collected from any League,Devisee,or Beneficiary hereunder. THIRD In the event any of my named Beneficiaries should predeceased me,all of that person's share of the Trust Estate is to be divided equally among that person's issue per stirpes unless otherwise stated in these directives. FOURTH I direct that, before any distribution of the assets of the Trust Estate to the named Beneficiaries, certain specific distributions,if any,shall be made from the assets as set forth on the list attached hereto and marked"Exhibit A." FIFTH I direct that JAMES WILLIAM PUTT shall receive the Grandfather Clock. SIXTH I direct that RICHARD G. PUTT shall receive the Secretary Desk. REVOCABLE LIVING TRUST AGREEMENT Page 17F- DATED to be effective this day of /// L , 2-zgd T SETTLOR: SAMUEL W. PUTT ACCEPTED BY TRUSTEE: AMUEL W.PUTT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND r l This instrument was acknowledged before me on the date herein set forth by SAMUEL W.PUTT as Settlor and Trustee to certify which witness my hand and seal of office. Notarial Seal ///o: � X4"t'j Joseph J.Curren,Jr., Notary Public Public, onwealt "of Pennsylvania Upper Allen 1Wp.,Cumberland County My Commission Expires Feb.18,2004 I REVOCABLE LIVING TRUST AGREEMENT Page 18 SAMPLE ONLY "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF JOHN S.DOE AND MARY A DOE, TRUSTEES AND SETTLORS OF THE JOHN S DOE AND MARY A DOE REVOCABLE LIVING TRUST I direct that JAMES DOE get my railroad pocket watch. I direct that JANE DOE get the money in the FIRST NATIONAL BANK of Altuna,Texas,Account #1 l 1-111-ill. I direct that JAMES DOE and JANE DOE each receive a%s ownership in the house at 23 Lexington Avenue,Philadelphia,Pennsylvania. I direct that my railroad stock be divided equally among the children of JAMES DOE. 1 direct that my telephone stock be divided equally among the children of JANE DOE. I direct that each of my grandchildren receive$5,000 from my trust estate. It is my intent that this money be used for their college education. I direct that my car to my granddaughter,MELISSA DOE,and my truck go to my grandson,JAMES DOE,JR. "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF JOHN S.DOE AND MARY A.DOE Page of "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF SAMUEL W.PUTT TRUSTEE AND SETTLOR OF THE SAMUEL W.PUTT REVOCABLE LIVING TRUST Allk "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF SAMUEL W.PUTT Page of "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF SAMUEL W.PUTT TRUSTEE AND SETTLOR OF THE SAMUEL W.PUTT REVOCABLE LIVING TRUST "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF SAMUEL W.PUTT Page of "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF SAMUEL W.PUTT TRUSTEE AND SETTLOR OF THE SAMUEL W.PUTT REVOCABLE LIVING TRUST "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF SAMUEL W.PUTT Page of "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF SAMUEL W.PUTT TRUSTEE AND SETTLOR OF THE SAMUEL W.PUTT REVOCABLE LIVING TRUST ilk "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF SAMUEL W.PUTT Page of The foregoing instrument consists of �typewritten/handwritten pages including the signature of Witnesses,and acknowledgment of officer. I have signed my name at the bottom of each of the preceding pages. DATED this day of /y 4day of SAMUEL W.PIDTT Wi ess Address,X,cen ,4.- �— Witness Address COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND � This instrument was acknowledged before me on the j day of Z6212!!= 2d 0 p,by SAMUEL W.PUTT as Settlor and Trustee to certify which witness my hand and seal of office. /L J��" � , Not Pu lic, ommonw alth of Pennsylvania "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF SAMUEL W.PUTT Page�_of ,GvVi�l AMENDMENT TO REVOCABLE LIVING TRUST AGREEMENT TO: ,AS TRUSTEE(S)UNDER THE SAMUEL W.PUTT REVOCABLE LIVING TRUST AGREEMENT DATED Pursuant to the right reserved to me,as Settlor under Article One of the above Trust Agreement,I amend THE SAMUEL W.PUTT REVOCABLE LIVING TRUST AGREEMENT as follows: I amend Section Paragraph of Article of the Trust Agreement and substitute therefore the following: DATED this day of , SETTLOR TRUSTEE SETTLOR TRUSTEE WITNESS WITNESS (Printed Name of Witness) (Printed Name of Witness) GIVEN UNDER MY HAND and seal of office on this the day of Notary Public,Commonwealth of Pennsylvania AMENDMENT TO REVOCABLE LIVING TRUST AGREEMENT TO: ,AS TRUSTEE(S)UNDER THE SAMUEL W.PUTT REVOCABLE LIVING TRUST AGREEMENT DATED Pursuant to the right reserved to me,as Settlor under Article One of the above Trust Agreement,I amend THE SAMUEL W.PUTT REVOCABLE LIVING TRUST AGREEMENT as follows: I amend Section Paragraph of Article of the Trust Agreement and substitute therefore the following: DATED this day of SETTLOR TRUSTEE SETTLOR TRUSTEE WITNESS WITNESS (Printed Name of Witness) (Printed Name of Witness) GIVEN UNDER MY HAND and seal of office on this the day of "A Notary Public,Commonwealth of Pennsylvania Y MetLife Stock Account Information System Page 1 of I Perform another Search, Results for Social Security Number "xxx-xx-7985" as of September 30,2014 Investor!D Policy SSN Certified? Shares 806481455874 . xxxxx3931 Yes 58 Number of Certified Shares. . . . . ... . . :. . . . . . . .. .. . . . . . . 58 Number of Uncertified Shares . . . . . . . . . . . . . . . . . . . . . . 0 Total Shares. . . . ..�. $ Perform another Search httPs://Proleads.metlife.com/proleads/secure/sharesearch.do?action=run 11/18/2014 MET Historical Stock Quotes-MetLife Inc.Historical Stock Quotes... http://www.marketwatch.com/investing/stock/NMT/historicai?siteid=... Lag in Latest Mews wewAPI I R01 I J- 9'59111 U.S,stocks strengthen after consumer sentiment date eRETT AREND9 9:688 BREAKING Consumer sentiment highest since mud-2007:reports Save hundreds on your!Phone November 14,2014 10:00 AM EST 0:688 November UMlch consumer sentiment doer to 89,4: Untethering from the major carriers would slash New York London Tokyo DOW -8.02 NASDAQ -7.43 S&P 600 .0.08 many users smartphone bills. Open Open Closes 17,847.77 -0.03%14,672.71 -0.16%12,039.27 0046 •Bieck Friday for contrartans Home News Viewer Markets investing Trading Dock Personal Finance Retirement Economy Real Estate Paftk YMsbCh9at Mile Games Stocks Funds ETFs Options Bonds Commodities Currencies Futures Hodge FundaMelderTrades Tools Getting Started Premium Newsletters HulbertInteractIvs i �aa. ril ♦ TT Y/'��l�t�� 1 AmrrlUader 0 EXPAND EXPAND - F.7tPAN�� EXPAND_ EXPAND EXPAND MetLife Inc. adAbna Find Enter3ymbplaorKeywo� (30 NYSE:MET k._.!�m'.^'!!�?!oac, 1yad..lerRADe Now edea OVERVIEW PROFILE NEWS CHARTS FINANCIALS HISTORICALOUOTES ANALYSTESTIMATES OPTIONS SECFILINOS HULBEItT INSIDERS lawkst open—Rad ams quoin Nov 14,2014 110.310 am. Previous does Day knrr Day high 52 week low 62 week high $54 +0.10+5.19 4'0.1646 $54.56 $54.36 $54.60;$46.10 $67.57 Volume 284,591 _._........_............ ......... ............ .... a..4ir .1 ....SP... ...?P.......:... ... r.. ......... ..... .. . ... . • .... Enter Date: j S Historical quote for: MET Thursday,June 2e,2014 ,....T. ....._.......................•....•..........,.__,....,.._....06 ...._......... Closing prior: 0.69 open: $55.69 r-...... •; _.. g ; $55.7554 Law: $54.75 I F Volume: 4.59M 62 •t. r a y Jr , •45100 :t':m'.',r.•tk`R�.:t e�'-.,. �3Yua, ...:e 'a0 M J J Ada Advertisement 1. Hot Stacks to Watch " . S7 0n0n9 Tmd*- 5C w sas9t Upresr 2. High Risk Penny Stocks 3. #1 Stock to Buy Now 4. Dividend Stocks to Own IL Hot Penny Stocks ; 0. Beat Performing Stocks MarketWetch.com lEnter Symbols or Keywords aft index Company trio MarimtWabdt on paperback waJ.pom Financial Nauss Online Topics Code of Conduct Like 549k Garcons Online WSJAM Small Business Help Co arm MarksWhkh at Tykitter Bigicharb raaitwaan Feedback Advertising Masa KitFollow 1,1M foiktwere Virtual Stook Exchange Noweroam Roster Advartirs Locally (-- - Media Archiver Lkame aur content RSS Premium Products Brokrrcaebr Podcssta Mobft Your Ad Choler MarketWatch Intraday Date provided by SIX Financial Information and sublsd to terms of use,Historical and current snd•of day dab provided by SIX Financial hlormotion.Intraday dais delayed per wrongs requirement&S&PIDow Jones Indices(Slat from Dow Jones a company,Ina Copydghl02014 MorketWYkah,Ina All rights reserved, AN quota We in too"exchange time.Red time la"gab data provided by NASDAQ.Mors inrormstlan on NASDAQ traded symbol& By using this age,you agree to the Terms of Servtee,Privacy Panay,and cases and that aimrnt granted Batu&Intraday data delayed 15 minutes lar Nudge,and 20 comm for other exchanges.SAP/DowJw»s Policy, Indices(SM)tom Dow Jonas&Compooy,no.SBHK Intraday dots to provided by SIX Finance!information and to at load 6"nuta delayed All quotes are In local exchange tine. I oft 1111411111A 111111-011 AM I { 0apartment of the Treasury,—Internal Revenue Sentice; (89) " Form IQ4 U.S. 1n( i}/I{�jj' =�J�(`,(}jjjrr::T�}( R �jrn"' OM8'NOi1546-0074 IRSUseCity—DototwrSteorstap(elnthisspae'I For the year Jan.1-Dec,31,2014,or other tax year beginning i 2014•ending. y! ;20 See separate instructions ,Jrx; Your social security number ti TAXPAYER DECEASED 06-26-2014 193-12-7985 spouse's social security no, SAMUEL W PUTT Make sure the SSN(s)above %RICHARD PUTT �' and on line ec,are,correcL 504 LANCASTER AVE Presidential Election Campaign ENOLA PA 17025 Check here If you,or your spouse If f Illhg lalntly,want S3'to go to this fund. Checking a box below will not Changs yourtaxor refund, YOU Spouse Filing Status 1 Single 4 Head of household(with qualifying psrson)(See Instructions.)If 2 Married filing jointly(even if only'one had Income) the qualifying person Is a child but riot your dependent,enterthis Check only one 3 Married filing separately.Enter spouse's SSN above child's name here, ► box. and full name here, ► 5 Qualifying widow(er)with dependent child —i Boxescheck-adExemptions 64 Yourself.if someone can claim you as a dependerlt, do not check:box ea ••••,,.•••: ` on$a and eb If more than four b Spouse •4• —jr No.of children dependents,sae ifg hFI un r on 6c whor Inst.a check here► c Dependents. (2)Dependents (3)Dependent's (4)4 a e 11 un l°- i lived with you d social number,, relationship to fyingfarchildtax 0didnotiive; 1 First name Last name security you ore It s e Inst, with you due to divorce,,-, 0 or separation: (see Inst.)"..,' Dependents on dc . not entered'above () Add:numb!,a.on d Total number of exemptions claimed is lnaaahoy. ► 1 IttCt3me 7 Wages,salaries,tips,etc,Attach Form(s)W-2 'rT R: Q7 8a Taxable interest.Attach Schedule B if required ••••••••••• .••• ..•. ............ b Tax-exempt Interest.Do not include on line 8a ..•...... I 8b � Attach Form(s) 9a Ordinary dividends.Attach Schedule.B ff.r. W-2 here.Also Uf b Qualified dividends ............. .. 7 ill LIE attach Forms t W-2G and 10 Taxable refunds,credits,or offsets of state and local Income taxes ,...,.....•......,.. 10 1099-R If tax 11 Alimony received .......,..I....,, was withheld. 12 Business Income or(loss).Attach Schedule C or C-EZ ....•............•.....•. 12 , z ' 13. Capital gain or(loss).Attach Schedule D If required.If not required,check.here ► 0 13 14 Other gains or(losses).Attach Form 4797 ....................................... 14 .: If you did not 15a IRA distributions .,...• Ise b Taxable amount ••••••••• t5b rs get a W-2, 16a Pensions and annuities Ise b Taxable amount .....,... 161b 22,202 sea instructions. 17 Rental real estate,royalties,partnerships,S corporations,trusts,etc.Attach Schedule E ... 17 18 Farm Income or(loss).Attach Schedule F ......................•..............,. 18 19 Unemployment compensation ...........•...... ....•.....•.............. 19 20a Social security benefits C 20a 1 18 61 b Taxable amount .•••••••• 201b 21 Other Income.List type and amount 21 22 Combine amounts in the far right column for lines 7 through 21.This is your total Income► 22 22, 436 t Adjusted 23 Educator expenses .••••..••••••,••••,•.•••••••••• 23 9f' 7 Gross les-basis government o 24 Certain business expenses ireservists performinga ,and 24 4x,; ffidsla.Attach dorm 2100 or 2148-108-EZ Income 25 Health savings ngoun-t deduction,Attach Form_8889 •••• 25 g 26 Moving expenses.Attach Form 3903 •••.•,,•••••••••• 26 �r", tJ {, 27 Deductible part of self-employment tax.Attach Schedule SE...... 27 { 28 Self-employed SEP,SIMPLE,and qualified plans ..,,... 28 1 29 Self-employed health Insurance deduction ...•.....•••. 29 30 Penalty on early withdrawal of savings ......•......... 30 31a Alimonypaid b Reciplent'sSSN ► 31a 32 IRA deduction ................................... 32 33 Student loan interest deduction ••.,,•••••••••••••••, 33 34 Tuition and fees.Attach Form 8917 ,•••.•.•.••••••••• 34 35 Domestic production activities ded.Attach Form 8903 •... 35 ,Ap °"'U f 36 Add lines 23 through 35 ......................................•.......•..... 36 0 37 Subtract line 36 from line 22,This is your adjusted gross Income..................► 37 22, 43 6 For Disclosure,Privacy Act,and Paperwork Reduction Act Notice,see separate Instructions. Form 1040(2014) FDA 14 10401 BWF 1040 Form Software Copyright 1996-2015 H Fie Tax Group,Inc. i Form 1040(2014) PUTT 191 9 34-122-7 t T 5O� Tax and 38 Amount from line 37(adjusted gross income) Credits 39a Check You were born before January 2 1950; Bfind, f Totg, Spouse was born before Jfivary 2,195fh t36nd cdink r�x 1 Standard b If your`spouse Itemizes on a separate retum' or you ware a dtat-staius;a6en`=,� Deduction wryc!e�4afrare` 39b for-- 40 itemized deductions(from Schedule A)cryour sthrtdard deduc6cut{see ie€t tits 1p}m Y` 40 57 911 +People who 41 Subtract One 40 from line check any 38 . r 41 --35f475 box on line 42 Exemptlone.iffine 3a1e$152,525orleas,multiply$3950DythrnuntiarcnlFaeedzQtba isedeetnatrucddrla 42 3 950 39a or•39b or 43 Taxable Income.Subtract line 42 from line 41 If Gins 4215 t5torlftan 52i'�41�,anter t3� .,....,, 43 who can ba dlependent a 44 Tax(sae Inst.).Check If any from: a Form(3)',881d"b F3tfn 4972si1 c 44 see 45 Alternative minimum(tax(see instructions);Attei NFomi18241.: ;'. 40 Instructions. 46 Excess advance premium tax crbdft repaymertt AttecFi:Fomr 89fi2''r:::.. +All others: .............�. 48 Slagle h 47 Add lines 44,45 and 46......................... ► 47 ' Married ly,9 48 Foreign tax credit Attach Fort 1116 if required ......... 48. $820oie'y' 49 Credit for child&dependent care expenses.Attach Form 2441 49. 'r 50 Education credits from Form$863 line 19 s0 Married filing t ................ ,. . . . ,,;'X •'.._;rr•vKs��: Jointly or yy 51 Retirement savings contributions credit Attach Form 8880 51 ' Qualiiyl ,.�� �" „�•�•: widow er 52 Child tax credit.Au ( �, t teach Schedule 8812,if required ......,.,, 52 ,:_• =•'y: �,�. +' $12,40 53 Residential energy Head of credits.Attach Form 5895.... ,fir F r r {jysdL b household, 54 Other credits from Form: a 03800 bo 8gol co 1 )q $9 100 55 Add lines 48 through 54.These are your total credits................................. 55 r Sd Subtract line 55 from line 47.if line 55 is more than line 47,enter-0-, ► 56 57 Self-employment tax.Attach Schedule SE .... .............. 57 Other 58 Unreported socia!security and Medicare tax from Form: a D 4137 b Q 8919.......... 59 �kx; 'F V r Taxes 59 Additional tax on IRAs,other qualified retirement plans,etc.Attach F6rrn:5329'if required .,,.. 59 60a Household employment taxes from Schedule H ....................... xw b First-time homebuyer credit repayment.Attach Form 5405 If required ..... .. ............ bob r r r y 61 Health care:Individual responsibllity see instructions) Full-year coverage ®............: 5y i... 62 Taxes from: a Q Form 8959 b Form 8960 c Q Instructions;enter codes} —A 63 Add lines 56 through 02.This is your total tax^.. .. 63 Payments 64 Federal income taxwithhetd from Forms W-2 4 ORM 1099 65 2014 estimated tax payments&amt applied from 2013 return 65 It you have a }f 66a• Earned income credit(EIC)...........qua111Y1n9 66a + child,attach b Nontaxable combat pay affection 66b Schedule VIC67' w 67 Additional child tax credit Attach Schedule 8812 .,.....,... 67 - 68 American opportunity credit from Form 8863,line 8 68 s =99 Net premium tax credit Attach Form 8862 ... 69 y, 70 Amount paid with request for extension to file .............. 70 ry, 71 Excess social security and tier 1 RRTA tax withheld ..•...... 71 72 Credit for federal tax on fuels.Attach Fort 4136 .•.......... 72 73 Credits from Form:a 11 2439 b Rssrvd.C a Resrvd.d a 73 : 74 Add lines 64,65,66a,and 67 through 73.These are your total payments ...............► 74 2,243 Refund 75 If line 74 is more than line 63,subtract line 63 from line 74.This is the amount you overpaid 75 2, 243 !•` Direct 76a Amount of line 75 ou want refunded to you.,if Form 6888 Is attached,check here .....► 76a 2 243 deposit? ► b Routing no. (XXX MU►c Type: Checking Savings See ► d Account no. XXXXXXXXXXX}{XXXXXXXXXXXXXXXXXXXx 33 , G: instructions. 77 Amt of line 75you want applied to your 2015 estimated tax► 1 77 ,, Amount 78 Amount you owe.Subtract line 74 from line 83.For details on how to pay,see instructions. ► 78 YOU Owe 79 Estimated tax penalty(see Instructions •• 78 Third Party Do you want to allow another person to discuss this return with the IRS(see instructions)? Yes..Complete below. [No Designee's 717-7 3 2-0 7 6 6 Persona�tN tification ► 6877 Designee name ►H AND R BLOCK no°n°► number Sign n er penalties of perJury,I ectara that I have exam ne this return an attompany ng sc edu ss an statements,an tote est of my knowledge and belle they are true, Cor and complete.De°Iaration of preparer*that than taxpayer)16 seed on all Information of which prepare r has any knowledge. Here Your signature Date Your occupation Daytime phone number Joint return? See Instructions. RETIRED for y a Copy Spouse's signature,If a joint return,both must sign, Date SSpouse's occupation if tfie IRS sent you an Identity for records. Protection rBCOrd3. PIN, nterlt hard ae@ inat. Paid Pr(ntlType preparer's name arer's signature Dat �r��,,... Check ff �N Preparer BRAD EARLEY / �d self-employed P 016 4 0 204 Use Only Firm's name► H AND R BLOCK Z Firm's EIN►2322 65030 Firm'saddress► 732 WERTZVILLE RD Phone no. ENOLA PA 17025 717-732-0766 www.fro.gov/formiO4O FDA 14 10402 SWF 1040 Form Software Copyright 1999-2015 NAB Tax Group,Inc. Form 1040(2014) SCHEDULE Az OMB No_1545 OD7a� itemized;'Deductions (Form 1040) Department of the Treasury ►Information about Schedule A and its separate instructions Is at www.irs.gov/schedulea. Attachment ' s' Internal Revenue service($9) /AttaCh'tG Form"'i040: Sequence NO 07�` Name(s)shown on Form 1040 Your social security y °fir. SAMUEL W PUTT 193-12-79$5 / Caution,Do not include expenses reimbursed or paid by others Medical 1 Medical and dental expenses(see instructions).••,..••• ,• 1 5.9,275' and 2 Enter amount from Form ,line •., 222,436f n Dental r1040li38 Expenses 3 Multiply line 2 by 10%(,10).Bu"t if either you or y urspouSo was °'t s M. bom before January 2,1950,multiply line 2 by 7.5.x(075}Instead 3 1 683.. ., � 4 Subtract-line 3 from line 1.If line 3 is more than line 1 enter o- 4 51 5 9Z' �wf r 5i .Taxes You 5 State.and local(check only one box): jf u Paid a Income taxes,or ..,.... ... 5 31.9` t [ �3nk MIiI b General sales taxes } zg' 6 Real estate taxes(see instructions) ....•...................... 6 } 4{ 7' Personal property taxes •.........•.......•.....,•....,.... 7 8 Other taxes.List type and amount ► ran x '%,s; 9 Add lines 5 through 8 9 319 Interest 10 Home mortgage Interest and points reported to you on Form 1098 10 ' You Paid 11 Home mortgage Int,not reported to you on form 1098.If paid to'theperson from whom you boughtthe home,see[not and show thatperson's name,Identifying a'} t no.,and address 110- Note.Note. Your mortgage 11 0 Interest 12 Points not reported to you on Fm.1098,See inst.for special rules .• 12 deduction may be limited(see 13 Mortgage insurance premiums(see instructions) •••••••••••..•.. 13 Instructions), 14 Investment Interest.Attach Form 4952 if required.(See instructions•) 14 15 Add lines 10 through 14• i5 0 G1ftS to 16 Gifts by cash or check.If you made any gift of m `! ':gin' �£'" ') Charity see instructions ..,...•.............. 10 OF T If you made 17 Other than by cash or check.if any gift of$250 or more,see � r a gift and got . . instructions.You must attach Form 8283 if over$500 ............. 17 Itbenefit for 18 Carryover from riot year ....... ..........•............... 18 It see arN R Y Instructions. 19 Add lines 1 e through 18 ,, 19 0 Casualty and i Theft Losses'20 Casualty or theft loss(es).Attach Form 4664.(See instructions.) ........................... 20 0 Job 21 Unreimbursed empl.exp.--job travel,union duos,job education,etc. 'r'•, Expenses Attach Form 2106 or 2106-EZ If required. (sea met,) ► i and Certain Miscellaneous , 21 Deductions I r 22 Tax preparation fees .......•....................•........• 22 20& M 23 Other expenses--•Investment,safe deposit box,etc.List type and amt. ► k A .;VIP � . 23 24 Add lines 21 through 23 •.••.•••••.•. •• •.•...•........ 24 20$� - 25 Enter amount from Form 1040,line 38 .. 29 22 4 3 6; ', s 26 Multiply line 25 by 25/6(.02) ..•.............................. 26 449 27 Subtract line 26 from line 24.If line 26 is more than line 24,enter-0- ••.•••••.•••.•••••••••• 27 0 Msceilaneous 28 Other--from list,in instructions.List type and amount 10, Deductions 28 Total 29 is Form 1040,line 38,over$152,525? Itemized ®No.Your deduction is not limited.Add the amounts in the far right column for lines 4 through 28.Also,enter this amount on Form 1040,line 40. DeduC#IOt1S .....,, 29 57, 911 Yes.Your deduction may be limited.See the itemized Deductions a 'Y r+ Worksheet in the instructions to figure the amount to enter. 4 f yf5yi'/Ea i r'ra 30 1f you elect to Itemize deductions even though they are less than your standard deduction, check here ►" r ,. �"r; r:.1�a =has For Paperwork Reduction Act Notice,see Form 1040 instructions. Schedule A(Form 1040)2014 FDA 14 Al BWF194e Form Software Copyright 189e-2018HRBTax Group,Inc, �{ 'RZ, • ,9 i y�f Ott Y SX - Y v�myi A V SCHEDULE B Interest:artd Ottinary°.Dividends: orvIB.ND ,s45 , r �e ' (Form 1040A or 1040) 2Qny haT� r fr's ,�� Department of the Tree ► Attach to FormioeoA.or104o Internal Revenue Servlce 99 ► Information about Sdhed.ule B and.'its ins atMmrw.irs. ov/scheduleb, Sequertce Names)shown on return Your social secuft 'erab I Ml � SAMUEL W PUTT 193-1 . Part 1 1 List name of payer.If any interest Is from a seller"financed mortga9e'and the tiuyer used ^ t , the property as a personal residence,see instructions and list this Interest first.Also,shown 4 Interest that buyer's social security number and address Pp- MEMBERS MEMBERS 1ST a1:2in; 4 (See instructions MEMBERS 1ST 14531.' 1 for Form 1040A, = �� Pd or Form 1040, h17Srn line 8a.) 1 f x Note.If you � � received a Form 1099-INT, Form 1099-0ID or substitute r<. statement from 3" a brokerage firm, list the firm's r y nY Yr name as the payer and enter the total interest 2 Add the amounts on 1 ....................................... shown on that 2 form. 3 Excludable interest on series EE and I U.S.savings bonds issued after 1989. ( �e ''r f k AttachForm 8815 .......................................................... 3 ie'r 4 Subtract line 3 from line 2.Enter the result here and on Form 1040A,or Form 1040,line 8a ► 4 rp Note.If line 4 is over$1,500,you must complete Part III. An'1©13rlir �,4 Part II 5 List name of payer ► METLIFE Ordinary COMPUTERSHARE Dividends. ?a t> r k' (See instructions .r for Form 1040A, or Form 1040, 1 line 9a.) Note.If you 6 !' received a Form 1099-DIV or substitute r statement from I a brokerage i. firm,list the firm's name as the payer and enter the ordinary dividends shown on that form. 6 Add the amounts on line 5.Enter the total here and on Form 1040A or Form 1040 line 9a ► 6 79 Note.If line 6 is over$1,500,you must complete Part III. Part I I I You must completeithis part if you (a)had over$1,500 of taxable interest or ordinary dividends; (b)had Yes No Foreign a foreign account;or(c)received a distribution from,or were a grantor of,or a transferor to,a foreign trust 7a At any time during 2014,did you have a financial Interest in or signature authority over a financial account; Accounts (such as a bank account,securities account,or brokerage account)located in a foreign country? see Instructions •• X and Trusts If"Yes,"are you required to file FinCEN Form 114,Report of Foreign Bank and Financial accounts(FGAR) ?; to rert that financial interest or signature authority?See FInCEN Form 114 and its Instructions for filing (See requirepoments and exceptions to those requirements ••••••••••••••••••••••••.................. ••• Instructions.) b If you are required to file FinCEN Form 114,enter the name of the foreign country where the financial account is located Do- 8 8 During 2014,did you receive a distribution from,or were you the grantor of,or transferor to,a foreign trust?If"Yea,"you may have to file Form 3520.See instructions •.•• ..........• .....,• .. X For Paperwork Reduction Act Notice,see your tax return Instructions. Schedule B(Form 1040A or 1040)2014 FDA 14 B1 BWF 1040 Form Software Copyright 1996-205 HRB Tax Group,Inc. f Form 1310 Statement of Person Claiming OMS No.';sas-oar�u 5" r# � ✓ (Rev.November 2005) Refund Due a Deceased Taxpayer Department of the Treasury Attachment internal Revenue Service ►See instructions. Sequence No. $7 Tax year decedent was due a refund: Calendar year 2 014 or other tax year beginning .20 &ending 20 Name of decadent Date of death DecedehYs social security no. LP. SAMUEL W PUTT 106-26-2014 193-12-7985 A 0Name of person claiming refund Your social security number ER RICHARD PUTT 21.0-40-1571. p Y Home address(number and street).if you have a P.O.box,see Instructions. Apt no. Ji LANCASTER AVE T City,town or post office,state;and.ZIP code.If you have a foreign,address,see Instructions. NOLA PA 17025 Check the box that applies to you. Check only one box. Seaure to complete Part,lit below. A Surviving spouse requesting reissuance of a refund check(see Instructions). a Court-appointed or certified personal representative(defined below).Attach a court certificate showing your appointment, unless previously filed(see Instructions), C ®Person,other than A or 8,claiming refund for the decedents estate(see instructions).Also,complete Part 11. Complete this part only If you checked the box on line C above. Yes No 1 Did the decedent leave a wili?........................................................................ X 2a Has a court appointed a personal representative for the estate of the decedent? ............................. bIf you answered"No"to 2a,will one be appointed? ........................................ .. .. .. X a i If you answered "Yea"to 2a or 2b;the personal representative must file for the refund. 3 As the parson chiming the refund for the decedents estate,will you pay out the refund according to the laws of the state where ,s�.°;�T.;_.,�;`.;, ,.••.„r.,,:�� the decedent was a legal resident?:................... X If you answered"No"to 3,a refund cannot be made until yo • r a 0,CQ nt as personal representative or other evidence that you are entitled under state law to receive the refund. Signature and verification.All filers must complete this part. I request a refund of taxes overpaid by or on behalf of the decedent Under penalties of perjury,1 declare that I have examined this claim,and to the best of my knowledge and belief,it is true,correct,and complete. Signature of-person claiming refund ► Date ► For Privacy Act and Paperwork Reduction Act Notice,see instructions. Form 1310 (Rev.11-2005) FDA 14 13101 ewF 1040 Form Software Copyright 1998-2018 HRe Tax Group,Inc. F b Appraisal Report Estate of Samuel W. Putt Richard G. and James W. Putt, Executors Prepared for: Bruce J. Warshawsky,Esq Cunningham&Chernicoff, P.C. 2320 N. 2nd St. Harrisburg,Pennsylvania 17110 (717)238-6570 File#Putt Prepared by: Erica Shea Taylor Classic Edge Auctions PO Box 416 Hershey,Pennsylvania 17033 (717)587-8000 Member: Certified Appraisers Guild of America Table of Contents Title Page 1 Table of Contents 2 Summary 3 Analysis 4 Conditions of Appraisal 5 Certification 5 Purpose of Report 6 Method of Valuation 6 Definition of Value 6 Basis of Appraisal 6 Description 6 Appraiser Qualifications 7 Value Listings Appendix A Page: 2 of 8 Summary On March 26, 201.5, at the request of Bruce J.. Warshawsky,Esq, Cunningham&Chernicoff, P.C.,1 inspected the assets of the Estate of Samuel W.Putt. Value Fair Market Value The Fair Market Value for the property in total is: $250.00 This is not the appraisal report. The appraisal report must be read in its entirety. Page: 3 of 8 Analysis Condition All items are assumed to be in very good condition. Inspection This appraisal was completed by photographs provided to the appraiser by the Estate. The appraiser did not inspect these items in person. Page: 4 of 8 Conditions of Appraisal The value stated in this Appraisal Report is based on the best judgment of the appraiser given the facts and conditions available at the date of the valuation. The use of the report is limited to the purpose of determining the value of personal property for Estate Tax purposes. Any additional research or testimony required by the client or the court will be billed at the current.rates. Disclosure of the contents of the report is governed by the Standards and Practices of the Certified Appraisers Guild of America. Certification of Report Neither Erica Shea Taylor,Classic Edge Auctions nor any of its employees have any present or future interest in the subject property. No prohibited fee was assessed for this report. Erica Shea Taylor of Classic Edge Auctions has successfully completed the personal property appraiser certification program with the Certified Appraisers Guild of America and is a member in good standing. This report was prepared in accordance with the Uniform Standards of Professional Appraisal Practice and with the Standards and Practices of the Certified Appraisers Guild of America which has review authority of this report. Erica Shea Taylor has personally examined the subject property. The statements of fact contained in this report are true and correct to the best knowledge and belief of the appraiser. By: Erica Sgea.Taylor, C.A.G.A Classic Edge Auctions Page: 5 of 8 Purpose of the Report The purpose of this report is to determine the value for Estate Tax purposes for Cunningham& Chernicoff,P.C.,Harrisburg, Pennsylvania. Method. of Valuation The method of valuation used for this appraisal is the Fair Market Value.' Definition of Value Fair Market Value Under the United States Treasury regulation 1.170-1 c Fair Market value is defined as: The price at which the property would change hands between a willing buyer and a willing seller, neither being under compulsion to buy or compulsion to sell and both having reasonable knowledge, Basis of Appraisal Valuation Date The date of valuation for determining the value estimation is March 26,2015. Date Appraisal Conducted This appraisal was conducted on.March 26,2015. Limitations of Property There were no limitations on use or disposition of this property. Description An itemized list with descriptions is in Appendix A. Page: 6 of 8 Erica Shea Taylor Classic Edge.Auctions PO Box 416 Hershey, Pennsylvania 17033 (717) 587-8000 Education& Special Training Mrs. Taylor holds Bachelor's degrees in art history and business management from Lebanon Valley College. She is a graduate of.the Harrisburg Area Community College Auctioneer's Program and.became a licensed Pennsylvania auctioneer in 2001. She,worked as a personal property appraiser and auctioneer for several auction companies where she gained experience selling antiques, collectibles,fine art,vehicles, commercial assets,real estate and restaurant equipment. Mrs. Taylor began working as a personal property appraiser in 2001 and successfully completed the personal property certification program with the Certified Appraisers Guild of America (C.A.G.A.). She has taken classes in Appraisal Studies at New York.University and completed the Uniform Standards of Professional Appraisal.Practices(USPAP) course in conjunction with the Appraisers Association of America. While working with Cordier Antiques&.Fine Art from 2001-2003,Mrs.Taylor was able to gain valuable experience appraising home furnishings, antiques, art and collectibles for insurance purposes,estate taxes and divorce settlements. Erica Taylor has owned and operated Classic Edge Auctions&Appraisal Services in Hershey, PA since 2003. Mrs.Taylor oversees the daily operations of the business and conducts auctions and appraisals. The company specializes in stamp and coin, antique, and cataloged specialty collection auctions. Mrs. Taylor completes appraisals for banks, insurance companies, individuals and attorneys. 2008-2014,Mrs. Taylor joined Kerry Pae Auctioneers as an auctioneer and personal property appraiser. Kerry Pae.Auctioneers specializes in business liquidations,bankruptcies and commercial liquidations. Her appraisal work has included business and industrial appraisals for attorneys,banks, insurance companies,US Middle District Bankruptcy Court, Pennsylvania State Treasury Bureau of Unclaimed Property,Commonwealth of Pennsylvania Attorney General Office and individuals. Professional Membership Erica S. Taylor has been an active member of the American Business Women's Association, Harrisburg Young Professionals,National Auctioneer's Association,Pennsylvania Auctioneers Association and American Mensa. Page: 7 of 8 Appendix A Fair Market Value $75.00 Grandfather Clock Walnut case. Broken arch pediment top with finial. Ornate brass scrollwork dial. c.1970's. $175.00 Secretary Desk Broken arch pediment top with finial. Bookcase top with two glass doors. Drop front writing surface over three drawers. Mahogany finish. NOTE:fair to good condition. c.1940's X250.00 Total Page: 8 of 8 A MEMBERS 1't FEDERAL CREDIT UNION PRIMARY OWNER: Samuel W Putt REGULAR SAVINGS ACCOUNT: Account Number/Suffix 3278-00 Date Account Established 11/29/1954 Principal Balance at Date of Death $5,947.53 Accrued Interest to Date'of Death $0.42 Total Principal and Accrued Interest $5,947.95 Interest from 01/01/2014 to 06/26/2014 $3.14 Name of Joint Owner James Putt Richard Putt Date Joint Added 01/09/2000 01/09/2000 LIFE SAVINGS ACCOUNT: Account Number/Suffix 3278-04* Date Account Established 11/29/1954 Principal Balance at Date of Death $4,000.00 Accrued Interest to Date of Death $0.27 Total Principal and Accrued Interest $4,000.27 Interest from 01/01/2014 to 06/26/2014 $2.10 Name of Joint Owner - James Putt Richard Putt Date Joint Added 01/09/2000 01/09/2000 *Rollover from 3278-00 on 02/01/2001. MEMBERS 1ST FEDERAL CREDIT UNION Tessa L Klugh Lending Insurance Support Specialist December 4, 2014 Estate of: SAMUEL W PUTT Date of Death: 06/26/2014 Social Security Number: 193-12-7985 5000 Louise Drive P.O. Box 40 Mechanicsburg,Pennsylvania 17055 (800)283-2328 wwwmemberslstorg AMEFtIC PWNBURAINC -Iffy 08 NOMPAMNY. January 16, 2015 CUNNINGHAM,CHERNICOFF& WARSHAWSKY,PC ATTORNEYS AT LAW PO BOX 60457 HARRISBURG,PA 17106-0457 Re: Samuel W Putt(deceased)-Deceased Annuity Contract No. 320652 Dear Bruce J Warshawsky: The above referenced account value as of June 26,2014 are as follows: Date of Death Value: $25,486.21 If you have any questions regarding your beneficiary claim, feel free to contact our office at 1-877-542-8847. Sincerely, Nancy Holloway Annuity Service Specialist MEMBERS 1 FEDERAL CREDIT UNION SAMUEL W PUTT LIVING TRUST REGULAR SAVINGS ACCOUNT: Account Number/Suffix 193245-00 Date Account Established 04/25/2000 Principal Balance at Date of Death $6,786.57 Accrued Interest to Date of Death $0.49 Total Principal and Accrued Interest $6,787.06 Interest from 01/01/2014 to 06/26/2014 $3.59 Name of Trustee Samuel Putt CERTIFICATE OF DEPOSI`P Account Number/Suffix 193245-40* Date Account Established 01/06/2014 Principal Balance at Date of Death $15,612.05 Accrued Interest to Date of Death $6.42 Total Principal and Accrued Interest $15,618.47 Interest from 01/01/2014 to 06/26/2014 $43.83 Name of Trustee Samuel Putt *Rollover from CD 193245-43 opened 06/08/2012. CERTIFICATE OF DEPOSIT Account Number/Suffix 19324542* Date Account Established 03/10/2012 Principal Balance at Date of Death $11,931.92 Accrued Interest to Date of Death $3.68 Total Principal and Accrued Interest $11,935.60 Interest from 01/01/2014 to 06/26/2014 $25.87 Name of Trustee Samuel Putt *Rollover from CD 193245-46 opened 04/12/2006. MEMBERS 1ST FEDERAL CREDIT UNION Tessa L Klugh Lending Insurance Support Specialist December 4, 2014 Estate of: SAMUEL W PUTT Date of Death: 06/26/2014 Social Security Number: 193-12-7985 5000 Louise Drive • P.O.Bog 40 • Mechanicsburg,Pennsylvania 17055 (800)283-2328 www.memberslst.org 10:03:07 a.m.'12-17-2014 1 Dec, 17. 2014 10. 16AM PNC Bank No. 0133 P. 1 .' December 17,2014 Bruce I W arshawky Esq. Cunningham& ChernicoffPC PO BOX 60547 Harrisburg PA 17106-0457 RE: S anuel W Putt SSN: 193-12-7985 DOD: 06-26-2014 Dear Mr. Warshawky: In response to your request for Date of Death(DOD)balances for the customer noted above,our records show the following: Checking Account, Account#5140051005 Established: 01-01-1978 SAMUEL W PUTT REV LIV TRT SAMUEL W PUTT TTEE URTAD 4/19%2000 DOD balance: $ 65,905.79+0.43 accrued interest interest paid 01-01-2014 thru 06-26-2014 S 4.39 YTD Please note that this office provides date of death balances for deposit accounts(ERAS,CDs,Checking and Savings). We do not process any financial transactions or provide statements. If you need assistance with any of these items,please call 1-888-PNC-BANK(1-888-762-2265)or stop by your local PNC Bank branch office. Sincerely, National Financial Services Center PNC Bank,N.A. Member FDIC This message is intendedfor the use of the individual or entity to which it is addressed and may contain information that is privileged, confidential and exempt from disclosure under applicable law. If the reader of this message is not the intended recipient or the employee or agent responsible for delivering this message to the intended recipient, you are hereby notified that any dissemination, distribution or copying vf'this communications is strictly prohibited If you have received this communication in error,please notify me immediately by reply or by telephone at 500762-1775 and immediately destroy this faxed document. RECEIPT FOR PAYMENT ' ------------------- -------------------- LISA M. GRAYSON, ESQ. Receipt Date: 8/27/2014 Cumberland County - egister Of Wills Receipt Time : 08 :48 : 13 One Courthouse Square Receipt No. : 1078995 Carlisle, PA 1713 PUTT SAMUEL W Estate File No. : 2014-00805 Paid By Remarks: JAMES W PUTT HMW ------------------------ Receipt Distribution ------------------------- Fee/Tax Description Payment Amount Payee Name PETITION LTRS TEST 45 . 00 CUMBERLAND COUNTY GENERAL FUN WILL 15 . 00 CUMBERLAND COUNTY GENERAL FUN SHORT CERTIFICATE 30 . 00 CUMBERLAND COUNTY GENERAL FUN JCS FEE 35 . 50 BUREAU OF RECEIPTS & CNTR M.D AUTOMATION FEE 5 . 00 CUMBERLAND COUNTY GENERAL FUN INVENTORY 15. 00 CUMBERLAND COUNTY GENERAL FUN INH TAX RETURN 15 . 00 CUMBERLAND COUNTY GENERAL FUN ---------------- Check# 8577160 .50 Total Received. . . . . . . . . R60 .50 .- t t S�Y '' L .,}}� h't•! :t SS.r Ij 1M t^h.,+4�}Y.tC r�• r _ 7.r rt°'4t^k Yr'(}r,a i S i^{�'.� ��i 1Sr,- 1} Sf hi l�.d Y�4^ t�,��f'r-•���x' r, �, - t� i� v ice#S }t41i�- 3Ytfifi S���..#�^Y"�'#�•^''",�yfi '1 �� •�' lii!'vct� '0 }, �1•`t w'�•�.yarr k!t "��fix ' S t h t a r};! pv•rtF`�r � "��°4kR„ t+ Sf f y' "DU i(�.yA hst"3 � 1n.lrn QTS f ,f Y�t•'`v}if r+ r�v,�'`.t-t 3..iY��7 y"t' :•f Rt srrrir '{itir � ` N t�`.kfAnf',�,n11 �,�,y3a��'�i,Y 'yiE stt,•�T�f)!.�fi Y"�y �,5. ''' s`` ' � Ii 'Y'3C�1•�(,��14f!t�%YF-tv£ ytNy S J.,'.�'s{: �, : ryy�''� > ' '#t-, 7L Sz.YSt""{ /"h'.fi�y$i!�'f 9•. f f 1rr Yr R�} 7Aa� 14F4}/i FhY'�'2� �Y. ✓�Vrh; yl fl ^Rt�6,}fid tTi��+; R.— t ! tid ttil�fsf�yYV�� ,S�tirt76^t�'r�"f'�;S�t',��t�.kr� t r a. .kt� if'siyy�n�yv�`3���✓Xn r t �t S� `tom�Yyt^+v�•rt+.lw�x�R�lia.t f H&R Black 732 WERTZVILLE RD ���{'�' '. ENOLA' PA 3�< rtJ office: 37026 ( ) , 717 73270766 ,n.... Professional: #820893 Brad Earley . �.hti;:;fr.>,.,xfA ry�p:Y;t�.•Y u� Client: SAMUEL PUTT Tax Preparation 268,00 Total 268.00 258,.00 Visa Card i :{.'•; .:i. �, . 0.00 Change Due Employee No. 836717 Thank You for choosing H&R Block "= for your tax services; ' 2/9/2015 2:58:25 PM 3358745 L�, JOURNAL I N V 0 1 C E MULTIMEDIA DATE NUMBER '1900 RVITONSTREET 11/7/2014 1 IAHRISIJURG,PA F7104 717-236-4300*717236-Ga03 rjkX ORDER 100396 TERMS: Net 30 Days INVOICE TO ADVERTISER Cunningham&Chemicoff, P.C. Cunningham&Chernicoff, P.C. Accounts Payable P. 0. Box 60457 Harrisburg, PA 17106 INVOICING:Advertiser DESCRIPTION OF CHARGES COST CREDIT w BALANCE PUBLICATION: CLASSIFIED/CENTRAL PENN BUS.JRNL COVER DATE: 11/7/2014 THEME: CLASSIFIED AD/CENTRAL PENN BUSINESS JOUR RATE CARD: DESCRIPTION OF AD: Legal listing: Estate of Samuel W.Puff REP(S): MARK SUNDAY SIZE: LEGAL LISTING, PAGE: 150.00 COLOR: B&W 0.00 SPACE SUB-TOTAL: 150.00 BALANCE DUE: 150.00 7-1 D CUMBERLAND LAW JOURNAL 32 SOUTH BEDFORD STREET CARLISLE, PA 17013 Tele: (717)2494166.Fan:(717)249-2663 September 26, 2014 Cumberland Law Journal is published every Friday by the Cumberland County Bar Association and is designated by the Court of Common Pleas as the official legal publication for Cumberland County and the legal newspaper for publication of legal notices. TO: Bruce J. Warshawsky, Esquire RE: Samuel W. Putt Estate Legal advertisements must be received by Friday Noon. All legal advertising must be paid in advance. Make all checks payable to: Cumberland Law Journal. Advertisement inserted on the following dates: September 12, September 19, and September 26, 2014 Advertising Cost $ 75.00 Proof of Publication $ 0.00 Second Proof Request $ 0.00 Payment received $ 0 .00 ------------- Total Amount Due $ 75.00 Payment received by tvuauFuh1 March 26,20x5 ATTN: Bruce J.Warshawsky,Esq Cunningham &Chernicoff, P.C. 2320 N.2"d St Harrisburg, PA 17110 (717)238.6570 RE:Personal Property Appraisal for the Estate of.Samuel W.Putt INVOICE APPRAISAL SERVICES Inspection,Research and Documentation,Preparation of Report 1 Hours x$75.00/hr 75.00 TOTAL DUE $75.00 Please make check payable to: Erica S.Taylor And remit to: PO BOX 416 Hershey,PA 17033 • 0 •I.sill, N,�fw.-71