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HomeMy WebLinkAbout07-24-15 TRUST COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NAME OF TRUST (TR IIST UNDER WILL OF or TR UST UNDER DEED OF GLEN H. STONER, j�ow deceased DATED March 30. 2004 ) No. 21-11-1132 �� � � c� � � � PETITION FOR ADJUDICATION / � � � � � STATEMENT OF PROPOSED DISTRIBLTTIO� � �., �"" � a PURSUANT TO Pa. O.C. Rule 6.9 -� �- r � ��ti � �.... �... �r� -� ,:,'L7 n ,; �:7 � _.� r� "T'1 � . � � � This form may be used in all cases involving the Audit of Trust Accoz��nts.� If s�?ace isinsuf�i�, 0 riders may be attached. v � � �' -� INCLUDEATTACHMENTSAT THE BACK OF THIS FORM. Name of Counsel: Neil E. Hendershot, Esquire Supreme Court I.D. No.: 23316 Name of Law Firm: Serratelli, Schiffman & Brown, P.C. Address: 2080 Linglestown Road, Suite 201 Telephone: (�17) 540-9170 Fax: (�17) 540-5481 Form oc-oz ,-ev 10.�3.06 Page 1 of 10 Name of Trust: Trust under Agreement of Gle» H. Stoner, now deceased 1. Name(s) and address(es) of Petitioner(s): Petitioner: Petitioner: Np,,,e: Ronnie Stoner, Co-Trustee Wayne St�ne�-, Co-Trustee Add,.ess: 24 Bedros Street 506 David Drive Windham, NH 03087-1626 Mechanicsburb, PA 17050-2471 2. Check if any of the following issues are involved in this case: A. Appointment of Trustee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑✓ B. Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �✓ C. Discharge of Trustee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �✓ D. Transfer of Situs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ E. Appointment ofAd Litem . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ F. Minor, Unborn or Unascertained Beneficiary(ies) . . . . . . . . . . . . . . . . . . . . . . ❑ G. Principal Distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 H. Partial/Full Termination of Trust . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 I. Missing Beneficiary(ies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ J. Cy Pres . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ K. WilliamsonIssue" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ L. OtherIssues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ List: 1) Distribution to four remainder beneficiaries, per Third Amendment; and 2) Denial and dismissal of claims raised in two pr•ior pleadings filed 10/08/13, and any other claims asserted or to be asserted against the Trust ar Trustees. Please note: A detailed explanation of issues checked should be set forth at item 13 below. "See Wi!liamson Estate,368 Pa.343,82 A2d 49(]951),if Trustee was also Executor of the settloddecedent's estate and received commissions in such capaciry. Form OG02 rev 10.13.06 Page 2 of 10 Name of Trust: Trust under Agreement of Glen H. Stoner, now deceased 3. Testamentarv Trust: Decedent's date of death: Date of Decedent's Wi1L• � Date(s) of Codicil(s): Date of probate: or Inter Vivos Trust: Date of Trust: March 30, 2004 Date(s) of Amendment(s): 1 st on 7/26/2004; 2nd on 10/3/2005; & 3rd on 8/30/2006 4. A. If any other Court has taken jurisdiction of any matter relating to this Trust, explain: Jurisdiction is exclusive in this Court. B. Identify all prior accountings and provide dates of adjudication. None. This is the First and Final Account of the Trust. 5. A. State how each Trustee was appointed: See Additional Statements attached, in response to Paragraph 5. B. If a Petitioner is not a Trustee, explain: Petitioners are the successor Co-Trustees of the Trust Form OC-02 rev 10.13.06 Page 3 Of 1� Name of Trust: Trust under Agreement of Glen H. Stoner, now deceased 6. State how and when the present fund was awarded to Trustee(s): Due to resignations by Kenneth E. Stoner, Sr., and nominated sticcessor Rosey M Stoner during the Settlor's lifetime, the Petitioners became Co-Tnistees, effective Apri12, 2009. 7. Period covered by accounting: March 5, 2009 to June 30, 2015 8. Current fair market value of the Trust principal is $ 476,756.87 . (See page 20 of Account.) 9. State concisely the dispositive provisions of the Trust: The Third Amendment, dated August 30, 2006,provided for the disposition of the Trust, as quoted in the Additional Statement attached hereto. Prior named beneficiaries Kenneth E. Stoner, Sr., died on January 23, 2011, and Rosey M. Stoner died on January 28, 2013, whereby the Trust's remainder became distriUutable upon the Settlor's death outright in equal shares among the Settlor's living nieces and nephews, namely, Wayne P. Stoner, Ronnie E. Stoner, Kenneth E. Stoner, Jr., and Bonnie L. Hockley, each of whom survived the Settlor. The Settlor disinherited one niece, when he expressed "specific intent to omit my niece, Connie M. Stoner, who is disabled and who will be adeqliately provided for by others." 10. Explain the reason for filing this Account(if filed because of the death of a party, state name of person, relationship to Trust and date of death): Settlor Glen H. Stoner(a/k/a Glen H. Stoner, Sr.) died on Febniary 5, 2014, a resident of Cumberland County, Pennsylvania. His Estate is docketed to No. 21-14-0252. John J. Mooney, III, was appointed as Administrator C.T.A. The Settlor's death vested the remainder interests, and, following inheritance tax clearance, the Trust can be distributed outright to the four designated beneficiaries in equal shares. See proposed Statement of Distribution. Form OC-o2 rev 10.13.06 Page 4 Of 1 O .:uu.i, �. ■ u� . � Name of Trust:Trust under Agreement of Glen H. Stoner, now deceased 1]. State why a Petition for Guardian/Trustee Ad Litem has or l�as �lot been filed for this Audit(see Pa. O.C. Rule 12.4): None needed. All named beneficiaries are sui juris. Disiriherited beneficiary Connie M. Stoner is not legally incapacitated, and is assumed to be sui jw�is. She will be provided notice of the audit of the Account. 12. A. State the amount of Pennsylvania Transfer Inheritance Tax and Pennsylvania Estate Tax paid (including postponed taX on remainder interests), the dates of payment and the interests upon which such amounts were paid: Daie Payment /nteresl OS/OS/2014 90,000.00 11/10/2014 4,583.50 B. lf any such taxes remain unpaid or are in dispute, explain: Inheritance Tax is settled as to the Trust. See Notice of Assessment, dated 04/06/2015, attached to this Petition. The Trust did not pay the Estate's Inheritance Tax liability, which was the Estate's sole responsibility as to its net assets, per agreement Uetween the Trust and Estate. 13. Describe any questions requiring Adjudication and state the position of Petitioner(s) and give details of any issues identified in item 2: 1)As to distribution to four remainder beneficiaries, per Third Amendment,the Settlor � disinherited one niece, when he expressed "specific intent to omit my niece, Connie M. Stoner, who is disabled and who will be adequately provided for by others." 2) As to denial and dismissal of claims, see attached Additional Statements regarding this Paragraph 13. FormOC-02 .ey�0.�3.06 Page 5 of 10 Name of Trust:Trust under Agreement of Glen H. Stoner, now deceased 14. Written notice of the Audit as required by Pa. O.C. Rules 6.3, 6.7 and 6.8 has been or will be given to all parties in interest listed in item 15 below. In addition, notice of any questions requiring Adjudication as discussed in item 13 above has been or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such notice. B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shal l be submitted at the Audit together with a statement executed by Petitioner(s) or counsel certifying that such Notice has been given. C. If any such party in interest is not sui juris (e.g., �ninors or incapacitated persons), Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa. O.C. Rule 5.2. D. If any charitable interest is involved,Notice of the Audit has been or will also be given to the Attorney General as required under Pa. O.C. Rule 5.5. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a � copy of such Notice) must be submitted herewith or at the Audit. 15. List all parties of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the Trust, whether such interest is vested or cc�ntingent, charitable or non-charitable. This list shall: A. State each party's relationship to the Settlor/Decedent and the nature of each party's interest(s); Name and Address of Each Parry in/nterest I Relationship and Comments,if any I /nterest Ronnie E. Stoner Settlor's Nephew; 1/4 Trust remainder 24 Bedros Street Designated Remainder Windham, NH 03087-1626 Beneficiary; Also a Co-Trustee/Petitioner Wayne P. Stoner Settlor's Nephew; 1/4 Trust remainder 506 David Drive Designated Remainder Mechanicsburg PA 17050-2471 Beneficiary; Also a Co-Trustee/Petitioner FoYm oc-o2 rev ro.�3.06 Page 6 of 10 Name of Trust: Trust under Agreement of Glen H. Stoner, now deceased Name and Address of Each Parry in/nterest I Relationship and Comme�ats,if any I Interesr Bonnie L. Hockley Settlor's Niece; 1/4 Trust remainder 25 Annendale Drive Designated Remainder Carlisle, PA 17015-9140 Beneficiary Kenneth E. Stoner, Jr Settlor's Nephew; 1/4 Trust remainder 914 Cocklin Street Designated Remainder Mechanicsburg, PA 17055-3912 Beneficiary B. Identify each party who is not sui juris(e.g., minoi•s or incapacitated persons). For each such party, give date of birth, the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address and relationship of each; and The Settlor, Glen H. Stoner, (DOB: 09/12/22) was declared incapacitated by this Court on December 30, 2011, under pocket No. 21-1 L-1132. Orrstown Bank was appointed as Plenary Guardian of his Estate. The Guardian filed an Account on May 16, 2014, and was subsequently discharged aftcr audit of its Account. C. If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters and type of Letters granted. Not applicable. Trust Agreement disposes of Trust's remainder after Settlor's death. � 16. If Petitioner(s) has/have knowledge that a Trust share has been assigned or attached, provide a copy of the assignment or attachment, together with any relevant supporting documentation. 17. If a trustee's principal commission is claimed: A. If based on a written agreement, attach a copy thereof. Form OC-02 Ye��lOJ3.06 Page 7 of 10 Name of Trust:Trust under Agreement of Glen H. Stoner, now deceased B. If a principal commission is claimed, state�amount. See Account under "Unpaid Principal Expenses" oli page 23. C. If a principal commission is claimed, state the amounts and dates of any principal commissions previously paid in prior accountinb periods. Amount Date Pazd No prior accounts. 18. If a reserve is requested, state amount and purpose. Amount 53,165.00 Purp°Se. See Account under "Unpaid Principal Expenses" on page 23. If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes �No If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? . . . . . . . . . . . . . . . . . . . . . . . . . . �Yes �No Form OC-02 rev 10.13.06 Page 8 of 10 Name of Trust: Trust under Agreement of Glen H. Stoner, now de��se;d Wherefore,your Petitioner(s)ask(s)that distribution be awvard.eu3 to the parties entitled and suggest(s) that the distributive shares of income and principal (r�.si��ivary shares being stated in proportions,not amounts)are as follows: A. Income: Proposed Distrrbutee(s) Anrairnt/Propor6on See attacbed proposed Schedule of Distribution ��'a�i:al Income$26,390.37 B. Principal: Proyosed Distributee(s) An�cnr�et/Proportion See attached proposed Schedule of Distribution �I'��tal Principal$476,756.87 Submitted By: (All petitioners must sign. Add additional lines if n�Pc�ssary): BY� a�c...`� C �—__ — ame of Petitioner: Ro��ni� �Ntoner Name of Petitioner: Wa}+n� fi�toner Forns OC-02 rev 70.13.06 Page 9 of 10 Name of Trust: Trust under Agreement of Glen H. Stoner, now deceased Wherefore, your Petitioner(s) ask(s)that distribution be aw�arded to the parties entitled and suggest(s)that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows: A. Income: Proposed Distributee(s) anroirnt/Proportior� See attached proposed Schedule of Distribution Total Income $26,390.37 B. Principal: Proposed Distributee(s) AmozmUPraporlion See attached proposed Schedule of Distribution Total Principal $476,756.87 Submitted By: (All petitioners must sign. Add additional lines if necessary): By: Name of P titioner: Ronnie Stoner _,n���,,�. _;�,,�;y c ame Petitioner: W1y��e Stoner '�/a-3��g Fonn OC-O2 rev l0.13.06 Page 9 of 10 Name of Trust: Trust under Agreement of Glen H. Stoner, now dt.c�eased Verification oF PetiNoner (Verification must be by at least one petitio��r.) The undersigned hereby verifies * [that h�she he is h�ce���'o-Trustee of the above-named na.,,e ofcorporation Glen H. Stoner Trust __�_and] that the facts set forth in the foregoing Petition far Adjudication/Statement of Prapo�st:c�Distribution which are within the personal knowledge of the Petitioner are true, and as ta fa�c�s based on the information of others, the Petitioner, after diligent inquiry, believes them to b�. tr�e; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. � 4��Ca4(relating to unsworn falsification to authorities). �...�_ . , ignature of�etitioner *Corporate petitioners must complete bracketed informution. Certification of Counsel The undersigned counsel hereby certifies that the foregoin�;F'E;t�tion for Adjudication/ Statement of Proposed Distribution is a true and accurate reprodu�tion of the form Petition authorized by the Supreme Court, and that no changes to the forrra have:been made beyond the responses herein. . ��y i � �::_._ ,; Signature of�'�un�yel for Petitioner Form OC-02 rev 10.13.06 Page 10 of 10 Name of Trust: Trust under Agreement of Glen H. Stoner, now c�eceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies " �t111t he/she he is ��t�e a Co-Trustee of the above-named name of caporation Glen H. Stoner Trust and] that the facts set forth in the foregoing Petition for Adjudication/ Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be truc; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 (relating to unsworn falsification to authorities). �� �.,�- 4.-„� i ature o�,Pt;�t:itioner r����5 L "Corporate petitioners must complete bracketed information. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Pctition for Adjudication / Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form lia��e been made beyond the responses herein. � ��5�:��( Signature of C6unsel for Petitioner Fonn OC-O2 rev 10.13.06 Page 1� Of I� In the Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division O.C. No. 21-11-1132 Re: Trust under Agreement of Glen H. Stoner, now deceased ADDITIONAL STATEMENTS AND EXHIBITS TO PETITION FOR ADJUDICATION L ADDITIONAL STATEMENTS -- Expanded responses to Petition's referenced paragraphs (with terms defined below): Para�raph 5: The Original Trust Agreement (copy attached) appointed the Settlor's brother, Kenneth E. Stoner, Sr., as sole trustee, and he functioned in that capacity from the inception of the Trust until he executed a written resignation, dated Apri12, 2009 (copy attached), due to poor health. Rosey M. Stoner, who was nominated as a successor trustee, previously executed a written resignation, dated March 27, 2009 (copy attached), also due to poor health on March 27, 2009, without ever serving. The Third Amendment, dated August 30, 2006 (copy attached, together with intervening First Amendment and Second Amendment, which confirmed the revocable nature of the Trust), in its Paragraph No. 3, provided for the appointment of successor trustees, as follows: 1 "DLuing any periad af time when Kenneth E. Stoner, Sr,, is unable ta act in the capacity of Tr�.stee far any reason, Rosey M. Stoner shall act as successar Trustee. �.n the further event that neither Ketweth E. Stoner, Sr., nar Rosey Sianer are able to act as Trustee, I2r,r�nie E. Stoner, �cesent�y c�f.24 Bedros Street, V�indham, New Hampshire 03087-1626, and Wayne P. Stoner, presentIy of 506 David Drive, Mechanicsburg, Pennsylvania 17050-�47I, or the sunrivor Yhereof, s�iall act as successor Co-Trustees ...." (The rernainder of paragraph THIRI) C. shall remain in full force and �ff�ct. Ronnie Stoner and Wayne Stoner assumed roles as successor co-trustees upon their father's resignation (referenced above), while the Settlor was alive, pursuant to the Third Amendment. The Co-Trustees have functioned together since then, to date. The Co-Trustees accounted for their administratic�n of the Trust using account data beginning March 5, 2009, and other dates assets were inventoried by them for administration, for purposes of the First and Final Account. The Co-Trustees do not account for the administration of their predecessor trustee, who died during the Settlor's lifetime and who was not called to account by the Settlor. The Co-Trustees do not have liability for administration of the Trust prior to their acceptance. 2 Para�raph 9: The Third Amendment, in its Paragraph No. 4, p�-ovided, as follows: "Upon my dea#h, the re�t, residue a.nd remainder of the Trust, if any, after ga}�ment of debts, expenses, t�e5 anri speczfic gifts as set forth in Paragraph F4URTH sha.11 be c�istributed to my brother, Ke�ul�th E. Stoner, Sr., an sister-in- ]aw, Rosey M. S#oner, or to the survivor thereof. In the fiirther event thaf neither I�enneth E. Stoner, Sr., nar Rosey M[. Stoner survive me; I then direct that the sa�tt rest, xesidue and remainder of the Trast be equally distributed a�nc�ng my living nieces and nephews; nam,ety, Z]►�ayne P. Stoner, Ronnie E. Stoner, Keruaeth E. Stoner, 3x., Bonnie L. Hc�ckley, wh� surt�ive me, per stirpes, it being my specific intent to flmit my niece, Connie M. Stoner, wh� is disabied �nd wl�o will be adequately prQvided for b�others. Kenneth E. Stoner, Sr., died on January 23, 2011, and Rosey M. Stoner died on January 28, 2013, both predeceasing the Settlor, thereby vesting the remainder of the Trust in the four named nieces and nephews (but specifically excluding Connie M. Stoner). Para�ph 13: 1) The Trustees request distribution of the net Trtist remainder to the four designated beneficiaries, specifically named in Paragraph 3 of the Third Amendment (reproduced above), wherein the Settlor also specifically disinherited one niece, when he expressed "specific intent to omit my niece, Connie M. Stoner, who is disabled and who will be adequately provided for by others." This distribution is reflected in the proposed Schedule of Distribution, attached to the Petition. 3 2) The Trustees request denial and dismissal of claims raised in two prior pleadings filed 10/08/13 in this docketed matter. The Trustees filed Preliminary Objections, dated November 7, 2013, which were never ruled by this Court, but the petitioner in those matters never refiled to correct the legal deficiencies. Since then, the Settlor died, and no further action was taken. After such non-response over a period of a year and a half, those Preliminary Objections should be granted in full and those matters dismissed, in conjunction with this audit of the Account. Furthermore, the Trustees deny any other claims related to administration of the Trust prior to the Settlor's death, or thereafter to date, deriving either from the Settlor and his Guardian, or from his Estate. Para�raph 14: Notice of the filing of this matter for audit, including the Account, the Petition with this Additional Statement, and all exhibits, will be given to all living nieces and nephews of the Settlor, and also to the Administrator of the Settlor's Estate. However, notice will not be given to the Guardian of the Settlor. The Guardian never filed any claims against the Trust during its administration. Furthermore, the Guardian filed its final account dated May 16, 2014, and was subsequently discharged after audit by this Court. 4 A Certificate of Service will be served, after filing of this Petition and the Account with the Register, to fulfill the requirements of Notice of Audit to be served on parties in interest II. ATTACHMENTS TO PETITION— Copies of documents referenced in Petition: A. Trust Deed, executed by Glen H. Stoner, dated March 30, 2004 ("Original Trust Agreement"). B. First Amendment, executed by Glen H. Stonei-, dated July 26, 2004 ("First Amendment"), to the Original Trust Agreement. C. Second Amendment, executed by Glen H. Stoner, dated October 3, 2005 ("Second Amendment"), to the Original Trust Agreement. D. Amendment, executed by Glen H. Stoner, dated August 30, 2006 ("Third Amendment") to the Original Trust Agreement E. Resignation, executed by Rosey M. Stoner, dated March 27, 2009, regarding her immediate resignation as a trustee of the Trust. F. Resignation, executed by Kenneth E. Stoner, Sr., dated Apri12, 2009, which accomplished his resignation as a nominated trustee of the Trust. G. Notice of Assessment, dated April 6, 2015, issued by the Pennsylvania Department of Revenue, regarding inheritance tax liability settled. H. Proposed Schedule of Distribution, of both principal and income into four equal shares to designated remainder beneficiaries. 5 Gi,�N H. STON�R IlZIt�VOCABI.�.TRUST - Dated 3/30/2004 � I, GLEN H. STONER, of 2i346 93`� Avenue, �rankfort, Illinois 60423, hereby h,ansfer and co�ivey the property listed ui detail xn Para�aph FIFTH hereof to my brother, KENNET�-I �. STUNER, Shippensburg, Pennsylvania, as Trustee. Such property, together widi any other property herea�er received by niy brother as Til�stee, colleclively referred to herein as ihe "irust property", shall be held and disposed of as follows: � I+'IitST: This Agreement shall be known as the GL�N �I. S'TOIVER IltiZEVOCABLE TRUST datecl �lYl�rcIi 30 . 2004. I aclauowledge I was niasried to ELLA C. STONER wlio predeceased ine on March 4, 1999. I acknowledge that I had two children, i�amely GL�N �I. STONLR,. TR. and JANET SWOPE. I have inteniionally ancl with full knowledge failed to provide for my son, GLEN II. STONER, JR. and my daughter, JANET SWOP�. S�COND: During my lifetime, I waive the following powers and�riglits which may be exercised Uy me at auy time and leave tliese powers and rig[�ts solely and exclusively iil the discretion of tlte t�-ustee: � . � #1.. �To add other property by deed or assignnient to the trust estate. B. To change, modify or revoke this Trust Agreeiuent and the trusts hereUy cre��ed, in whole or in part. � �' - 1 - GHS IRRV TRUST 2 TffiRD: During my lifetim�: � A. The Trustee shall distribute tl�e income from the tr.�st property to me in hislher � sole discreYion. � � �� . � B. Tlie Trustee may distribute to me such part or all of the principal of�tl�e trust pzoperry as I znay from time to time request by written instrunnent delivered to�the Ti-ustee; however,the decision of t.�;e trustee as to that distribution shall be final. . C. During any peziod of time in which nry bzother, �TH E. STONLR, is una�le to �manage my financial affairs, I name rriy friend, BEVERLY J. CARLSON, Joliet, IIlinois, as successor Trustee. During my lifetime my Trustee, may pay to or apply for my benefiEsuch am.ounts fi�m. income and principal of the trust pz-operty a� suci� Trustee, in his/lier sole discretion, considers reasonably necessary or desirable for my comfortable support, inaintenance,medical care and welfare,and sl�all add any income not so distributed to principal. , . rOURTH: Upon my deatl�, the Trustee sliail make provisio�is for t1�.e payment out of principal of the tnist property, witttout seeking reimUursement fron� any Qerson, of such portion or all of the expeiises of last illness aiid funeral and Uvrial expenses, costs of the administration of my estate, indebl•edness owed by me at my death, any vaiid inhe:ifance, estate, tra.nsfer and � succession taxes becoming payable by reason of my death, includin� interest and penalties witl� respect I:hereto, which my executor shall certify to �e Trustee cannot Ue paid out of tlie x-esidue � of my probate estate, if any. � .� T+I�S'�I: Upon my death, tl�e �alance of the irust, if any, afi:er �ayment of debts, expenses and taxes and specific gifts as set fo:t.h in Article�ourth shall be distributed as follows: 1. My residence at 213�6 93'� Avenue, �rankfort, Illinois 60423, Iegally described as: . -2- GHS IRRV TRUST 3 LOT 52 AND 'TkIE NORTH IIALF OF LOT 53 IN ARTHUR T. McINTOSH & COMPANY'S KEAN AVENUE ESTATES, A SUBDNISION OF PART Ol� THE SOUTHWLST QUARTLR OI? SECTION 22, TOWNSHIP 35 NORTI-i, RANGE 12 EAST OF THE THIRD PRINCIPAL M�ItiDIAN, ACCORDING TO THL I'LAT TT3EIZ�OF RECORDED MARC�i 24, 1931, AS DOCUb�1ENT NO.448872,IN WII.,L COLINTY, ILLINOIS Oue Ilundred (100%) percent to my brothcr, KENNETH E. STONER a�id his wife,ROSEY MARIE STONER, or the sur�ivor of tliem. 2. All the rest, residue and remainder of my trust ancUor estate is to beco�ue tlie �: - property of my bcotlier, K.ENNET'H E. STONER, and his wife, ROSEY hiARI� STONLR, or the survivor of them. In the event bolh my brodier, KLNNETiI,ai�d lus wife, I:OSEY, pretlecease me, I tlien gi,�e the rest, residue and :�emainder of my trust and/or estate equally to my grandchildre�i, WAYNE STON�R, RONALD STON�R,�i:ENN�"TH STONER,BONNIE HOCKI.�Y, and CONNIE STONER, who survive me,per stirpes. S�TII: The Trusiee shall�have clie following sole �u�d exclusive powers will� respect to each irust, exercisable in flie Trustee's discretion: 1. To retain any property, to sell at public or private sale, couiract to sell, grant �options lo buy, conv�.y, transfer, exchange, partition, dedicate, ]ease or trust, repair, unprove, remodel, demolish, or abandon, any real or personal property of the trust; lo borrow money, and mortgage or pledge trust property; to invest in investment grade bonds, common or preferred � -3 - GHS IRRV TRUST 4 stocks, notes, real estate mortgages, common trust funds, shares of any investment company or trust, or other securities, and real or personal property, withoul being limited by law regarding investinent by Trustees; to allot to any trust au uudivided interest in property, dist�iUute properly in cash or in kind, or pardy in each, and to determine the value of any property so allotted or distributed; to exercise in person or Uy proxy all voting and other rights, powers and privileges, and talce all steps to realize all benefits, witli respect to stocks or otl�er securities; to cause any security or otlier property to Ue held in the names of the Trustee personally, or in die name of a nominee; to pay all expenses incurred in the administrarion of the trust, and employ and pay reasonable compensation to agents and counsel, including invesiuient counsel; to create out of income and add to principal reserves for depreciation or obsolescence; to accept additional property frorri any person and administer it as a part of the trust; to deal with tUe �iduciary of any other estate or trust, even though I:he �duciary is a Truslee hereut:der; to compromise or abandu» ai�y claim or demand in favor cf or against the trust. � 2. Payments of priucipal and income may be paid by the Trustee for trust purposes � in tlie following ways: (a) to the beneficiary, (U) tv the guazdian of such Ueneficiary, (c) to a relative or friend of such Ueneficiary or(d) directly for the Uenefi!of tl�e beneficiary. 3. To the extent any sucli requirements cau legally be waived, no Trustee shal! ever be requirecl to give any bond as Trustee, to qualify Uefore, be ap�aiilted by, or ui tl�e absence of breach of trost, to account fio any court; or to oUtain the order or approval of any com•t in the exercise of any power or discretion hereunder. 4. The interests of beneficiaries in principai and income shall not in any way during their respective lifetimes be subject to the clauns of their crcdito�s, or others, nor to legai process, and may not be voluntarily or involuntarily alienated or encuinbered. -4- GHS IRRV TRUST 5 SEV�NTH: This agreeu-�ent,and tlie trusts shall be conslnied and tegulated a�id tlieir validity and effect shall be deternvned by the law of die Slate of Illinois. EIG".H'�'II: .A.nyone dealing with tl�e Trustee may do so witllout being obligaled to see to the application of any money or properly paid or delivered to ll�e Trustee. Also, the assura�ice in wriling by the Trustee that die Tivstee is acting in accordance with this instnunent shall fully protect anyone dealu�g with the Trustee. � IN WITN�SS WF�REOF, I have hereunto set my hand and seal tlus !� 7`�` day of � � �004. GL�N iI. ST NER WITNESS: � \ , � �� � .1 ,,.� .. - 5 - GHS IRRV TRUST 6 . r�u..�l ��ivl.c,xr�vir�..�ir.� 'j'p I�LVOCAI3LL LIVi1�IG TRUS'I' or �� GL�I�1N II. STON�R . llutecl Mu�-ch.30�2004 I, GL�NN II. STONLR, dec;lare lliis to be I.lie rirst Anieiidmenl lv iny Revocable Liviiig';Crusl dated Marcli 30, 2004. I hereby revoke��acagtaph Ti1L[ZD, Subparagraph C, and substitute t11e followiiig: C. I iiaii�e iily brother, K�NN�TH E�. STONER, as.successor Trustee. I�i llie evei�t I�e cai�uol or refuses to serve, � noi�.xivate my fi•ie�id, BGVLR.LY J. CAIZLSON as successoc l�vstee. During iny lifetinae n�y Truslee tuay pay to or apply for my bei�efit such amouuts from iiicome a��cl pruicipal of ihe " u-ust pro�erty as such Trustee,. in U►is/lier sole discre[ion, consides•s reasonably necessary or desirable for my coiiilorlaUle su��port, tx�ai�lenance, medical c;are ancl welfare, and sha11 adtl auy income nol so distributed to pruicipal. I furtlier revoke paragraph Fll�'TII,subpacagraph 2, aud subsliLule lhe following: 2. All lhe rest, resiclue a.nd reuiaiuder of nry l�ust audlo�• estale is to become � tlie properly of my brotl�er, I�NNETII E. STON�R, and ltis wiCe, ' ROSEY A�IARIE STONER, or tlie survivor of the�n. In tlie evei�t boUi iny brvlher, IC�NNETI-I, and his wife, ROSEY,predecease me, I lliel� give 11�e rest, residue and reinaiiider of my trust and/or estate equally to my nieces , � GHS IRRV TRUST 7 �uid nepl�ews, W:AYNL� STONEit, RONAI.D STONLR, I�NNL"fl-I STONER, BONNIL IIOCKLEY, and CONNI� STONLR, who survive me,per stirpes. �xcept as n�odified by tliis I�irst Ameiidmeut, I republisl� my RevocaUle 7'rust dated Marcl�20,200�. Dated tliis 2G��' day of Julv .2004. ,,��.C'd'G�y,��.�.�t"!-�2.Qi�� cr.�rmr x. sTONr.R Wity�e es: � � �� ����'�S �f' �%�.of,��r�Ar .,�-_ �� ` C�. �/�� G�-. � t , D f�-�3 � 2 GHS IRRV TRUST 8 SECOND AM�NDM�NT TO'�'HE IRREVOCA.BLE TRUST OF GLEN H.STONER � DATED 3/30/2004 I,Glen H. Stoner,declare this to be the Second Amendment to my Irrevocable Trust, dated March 30,2004. I hereby revoke paragraph THIRD subparagraph C as wus amended by my First Amendment to the Irrevocable Trust of Glen H. Stoner and substitute the fol(owing. C. I name my brother,Kenneth E. Stoner as the Trustee. In the event lie cannot or refuses to serve I nominate my sister-in-law,Rosey M. Stoner as Successor Trustee. In the event Rosey M. Stoner cannot or rzfuses to serve,I nominate my nephew,Ronnie E. Stoner as Successor Trustee. ln the event Ronnie E. Staner cannot or refuses to serve,I nominate my nephe�v,Wayne 1'. Sto�ter as Successor Trustee. Except as modified by the First Amendment and furthez uiadified by diis Second Amendment,I republish my Inevocabie Trust dated Mnrch 3U,2004. , -�, �I�j/��" , �A/1� (Seal j Glen I�. Stoner �c;b�g�2 3; 20o g- Signed,sealed,publis}-,ed and declazed by the above-named Settlor,Glen H. Stoner,as and for his Second Amendment to Irrevocable Trust,in the presence of us,who,at his request, in his sight and presence,and in the sight and presence of each other,have hereunto subscribed our names as witnesses. ADDRESS Z � ' ��K✓ � ��r I�s 1� I'��t 3 � � ' ADDRESS ��l/ � • ��� GHS IRRV TRUST 9 COMMONWEALTH OF PENNSYLVANIA. . : SS. COUNTY OF CUMBERLAND On this,the 3�`� day of �C�-aber ,2005, before me,the undersi�ned officer,personally appeared Glen H. Stoner,Settlor of the Inevocable Living Trust of Glen H. Stoner,known to me to be the person whose name is subscribed to the within instrument and acknowledged that he signed same for ihe purposes therein stated. IN WI'TNESS WHEREOP, I have hereunto set my hand and official seal. �.�1�.�c.da- ?� �cG��. Notary Public COMMONWGALTH UF I�ENNSYLVANIq Amnnda L.Fisl er�Notary Poblic Carlisla Boro,Cumbcrinnd County M Commission Ex iresppr_.17.2W6 Nlernber,Penncv;��an�,n.•�,;Ratnn of��� GHS IRRV TRUST 10 AMENDMENT TO GLENH. S7'ONER LI,�REVOCABLE TRUSTD�TEI?.1Kf',RCH.�O, 2004 WHEREAS, Glen H. Stoner, as Settler and Kenneth E. Stoner, Sr., as Trustee, previously entered into an Irrevocable Trust Agreement dated March 30;2004; and WHEREAS, in paragraph SECOND B. of said Trust Agreement Settl:r waived the right to change,modify or revoke the Trust Agreement entered into in favor of the Trustee; and WHEREAS, Trustee now finds it necessary for purposes of correctness, clari±y, and, in view of certain changes in factual circumstances, to amend the Trust Agreement previously entered into. NOW, THEREFORE, the Trustee modifies, corrects and amends the Glen H. Stoner Irrevocable Trust dated March 30,2004 as follows: 1. Settler's residence is presently 11 ��'hitmer Road, Shippensburg, Southampton Township, CumberIand County, Pennsylvania 17257. 2. Trustee's correct name is Kenneth E. Stoner, Sr., not Kennelh E. Stoner as referenced in the�riginal Trust Agreement. 3. Paragraph THIRD C. is modified as follows: "During any period of time when Kenneth E. Stoner, Sr., is unable to act in the capacity of Trustee for any reason, Rosey M. Stoner shall act as successor Trustee. In the further event that neither Kenneth E. Stoner, Sr., nor Rosey Stoner are able to act as Trustee, Ronnie E. Stoner, presently of 24 Bedros Street, Windham, New Hampshire 03087-1626, and Wayne P. Stonex, presently of 506 David Drive, Mechanicsburg, Pennsylvania 17050-2471, or the survivor thereof, shall act as successor Co-Trustees ...." (The remainder of pzra�aph THTRD C. shall remain in full force and effect. 4. Paragraph FIFTH of the Trust Agreement is modified as follows as the real estate described therein has now been liquidated: "Upon my death, the rest, residue and remainder of the Trust, if any, after payment of debts, expenses, taxes and specific gifts as set forth in Paragraph FOURTH shall be distributed to my brother, Ketuieth E. Stoner, Sr., an sister-in- law, Rosey M. Stoner, oz to the survivor thereof. In the further event that neither Kenneth E. Stoner, Sr., nor Rosey M. Stoner survive me, I then direct that the said rest, residue and remainder of the Trust be equaily distributed among my living nieces and nephews, namely, Wayne P. Stoner, Ronnie E. Stoner, Keruleth E. Stoner, Jr., Bonnie I.. Hockley, who sun�ive me, per stirpes, it being my specific intent to omit my niece, Connie M. Stoner, who is disabled snd wl�o will be adequately provided for by others. VJEIGLE & ASSOGfATES. P.C. -A7TORNEYS AT LAW- 126 EAST KING STREET - SHIPPENSBURG, PA 7 7257-139 7 GHS IRRV TRUST 11 5. Paragraph SEVENTH of the Trust Agreement is modified to read as follows: "This Agreement and the trusts shall be construed and regulated and their validity and effect shall be determined by the law of the Commonwealth of Pennsylvania." 6. All other terms and conditions of the said Inevocable Trust dated March 30, 2004 shall remain in full force and effect. Trustee has signed this Amendment this ��_day of��_ 2006. , � ��iW/�/�/I r�� �Glen H. Stoner, Settler Settler acknowledges that he has reviewed the Amendment and consents thereto although such consent is not required by law. Dated: .a�-3 c —�'� j' ? • y� ���/ Kenneth E. Stoner, Sr.,Trustee WEIGLE G ASSOCIATES, P.C. -ATTORNEYS AT LAW - 126 EAST KiNG STREET - SFiIPPEN56URG, PA 17 2 57-13 9 7 17f1J IKKV I �tUJ I 1L COMMONWEALTH OF PENNSYLVANIA : : SS COUNTY OF CUMBERLAND : On this, the �� day of 2006, before me, a Notary Public in and for said County and State, the undersigned cer, personaily appeared Glen H. Stoner, known to me (or satisfactorily proven) to be, the person whose name is subscribeti to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ��u-�i r�� , I (SEAL) NOTARIAL SEAL - - � PATRICIA L TOME �- � Notary Pub(Ic ' '`"'`��: SFAPPB�iSBURGBOROUGli.ClR�BERLANOCOIlN1Y . ``r.i.' My Commisston Ex�stres Jun 7,2008 .. -� : °:�'''. , ' ;._,,_._ ._.:: . , ._,. •- _. .,; COMMONWEALTH OF PENNSYLVANIA : - l � � � : : SS ' � ." COUNTY OF CUMBERLAND : � ��� . � �' . �. u�. On this, the� day of � , 2006, before me, a Notary Public in and for said County and State, the undersigne officer, personally appeared Kenneth E. Stoner, Sr., known to me (or satisfactorily proven) to be, the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. (SEAL} NOTARIAI.SEAL • PA;RICIA L TOME - '` Notary Public .-�'�,�C...;,�::.'•: SM?PENSBl1R�BOROUGH,CUA�RLANDCOUI�ITY -;��•�� . . . My Commisslon Exp;res Jun 7,2008 - - • - =:• _ _ . kJ . . - WEIG�E & ASSOCIATES. P.C. - ATTORNEYS AT LAW - 126 EAST KlNG STREET - SHIPPENSBURG, PA 17Z57-1397 GHS IRRV TRUST 13 � .�,,_�_� ;,h:.� rxC,� lti�.:zc-C �1�;�.�. � { ,._ � '�� , � � �� ;� �};`� S�2 .�•-� �, , � ���'`� �. c �"�� j -. `-! ��T � �y o� , �-�< � 5 ����{-�� � . � �.v� �- I, ROSEY M. STONER pzesently of 11 DVhitzner Road, Shippensburg, � GSzmberland Count3r, PA 17257, and being of soimd mi.nd hereby, for personal health reasons, resign from my c��iry as Successor Trustee for the Glen H. Stoner Irrevacable Trust dated March 30,2004 as am.ended. . �,I. -�� ROSE M.STONER Sworn to and s�bscz7ibed before me this �.7� day of 2009. ! � �• v� . Notary Public I�OT/�A�L SEAL RICHARD L WEBBER JR.,NOTARY FUBCfC SN{PPEPtSBURG BORO,CIIMBERLAND COUMY � l�1(C0�#�tSSiON EXPtRES JULY 15,20f0 I, KENNETH E. STONER, SR presenfly of 11 Wkutmer Road, Shippensburg, G�mberland County, PA 17257, and being of sound mind hereby, for personal health reasons, resign from my capacity as Tnistee for the Glen H. Stoner Irrevocable Trust dated March 30,2004 as amended. �v y `����2 � � �KENNETH E.STONER,SR Sworn to and s�bscnbed b re me this �n C� day of , 2009. /' .__... , No Public COMMONWEAL i H OF PENNSYLVANIA n�se� Rara M.Vog�t�fotrry Pub6c f�orth Mddlebon'iwp..Qfmber�d Cotm;y M1Y Commission Expires May 21.20� Memtpr,Pennsylvania Association of Notartes WEIGLE & ASSOCIA'fES, P.C. - ATTORNEYS AT LAW - 126 EAST KING STREE7 - SMIPPENSBURa. PA 17257-13 9 7 �w�i. _; NOTICE OF INHERITANCE TAX � � pennsylvania APPRAISEMENT, ALLOWANCE DR AISALLDWANCE � DEPAR7MENTOFREVENUE BUREAU oF INDIVIDUAL TAXES pF DEDUCTIONS AND ASSESSMENT OF TAX REy-1547 Ex AFP <i�-ia� INHERITANCE TA% DIVISION PO BOX 280601 HARRISBURG PA 1712B-0601 DATE 04-06-2015 ESTATE OF STONER SR GLEN H DATE OF DEATN 02-05-2014 FILE NUMBER 21 14-0252 COUNTY CUMBERLAND HENDERSHOT ESQ NEIL E ACN 101 STE 201 APPEAL DATE: 06-05-2015 2080 LINGLESTOWN RD (SeereversesideunderObjections) HARRTSBURG PA 17110-9670 Amount Remitted� � MAKE CHECK PAYABLE AND REMIT PAYMENT T0: RE6ISTER dF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE � RETAIN LOWER PORTION_FOR�YOUR_RECORDS^ 4-- �__________________ � REV-1547 EX AFP C11-14) NDTICE dF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR �' DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: STONER SR 6LEN HFILE N0. :21 14-0252 ACN: 101 DATE: 04-06-2015 � TAX RETURN WAS: C X) ACCEPTED AS FILED O CHANGED APPRAISED VALUE OF RETURN BASED DN: SUPPLEMENTAL RETURN N0. O1 � �1� •00 NOTE: To ensure proper � 1. Real Estate (Schedule A) �2� .00 credit to your account, 2. Stocks and Bonds CSchedule B) ,00 submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) �3) of this form with Your �4� •00 tax payment. 4. Mortgages/Notes Receivable CSchedule D) .00 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) �5� OD 6. Jointly Owned Property (Schedule F) �6� c�� 7113735.57 7. Transfers CSchedule G) 8. Total Assets (e) 711 ,735.57 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) �9� 48.650.0 0 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 950.Q0 cil) 49,600.00 11. Total Deductions 662,135.57 12. Net Value of Tax Return �123 ,00 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts CSchedule J7 c13� 136.89 14. Net Value of Estate Subiect to Tax C14J 72 2' NOTE: If an assessment was issued previously, Lines 14. 15, 16, 17, 18 and/or 19 will reflect figures that include the total of all returns assessed to date. ASSESSMENT OF TAX: ,pp X 00 - .00 15. Amount of Line 14 at spousal rate C15J �� €(1 ,,(1[]1 _3 X 045 = 2,700.06 16. Amount of Line 14 taxable at lineal rate �16� ,DO 17. Amount of Line 14 at siblin9 rate (17), -aIl- X 12 = 18. Amount of Line 14 taxable at collateral rate (18) G62 r 1 35.57 X 15 = 99 r 320.34 c19�= 102>020.40 19. Principal Tax Due TAX CREDITS: .._. PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 05-02-20I4 CD019109 4,736.84 ��- `��,OQ0.00 11-04-2014 CD019876 .00 2,700.06 11-05-2014 CA019885 .00 4,583.50 TOTAL TAX PAYMENT 102,020.40 BALANCE OF TAX DUE � .00 INTEREST AND PEN. .00 TOTAL DUE .00 + IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL Dl1E IS REFLECTED AS A CREDIT CCR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. In the Court of Common Pleas of Cumberland County, Pennsylvania Orphans' Court Division O.C. No. 21-11-1132 Re: Trust under Agreement of Glen H. Stoner, now deceased SCHEDULE OF DISTRIBUTION Following is a proposed Schedule of Distribution related to the First and Final Account of the Co-Trustees of the Trust under Agreement of Glen H. Stoner, now deceased, which is requested for approval by the Court in the audit process. PRINCIPAL Principal balance, in cash, per Account, page 20 $476,756.87 (consisting of assets therein listed) Less: Unpaid Principal Expenses, per Account, page 23 53,165.00 (consisting of reserved expenses therein listed) Net principal balance available for distribution $423,591.87 Net principal balance is awarded to: Wayne P. Stoner -- One-quarter remainder principal: $105,897.96 506 David Drive Mechanicsburg PA 17050-2471 Ronnie E. Stoner -- One-quarter remainder principal: $105,897.97 24 Bedros Street Windham, NH 03087-1626 Kenneth E. Stoner, Jr. -- One-quarter remainder principal: $105,897.97 914 Cocklin Street Mechanicsburg, PA 17055-3912 Bonnie L. Hockley -- One-quarter remainder principal: $105,897.97 25 Annendale Drive Carlisle, PA 17015-9140 1 INCOME Inconze balance, in cash, per Account, page 42 $ 26,390.37 (consisting of assets therein listed) available for distribution Net Income balance is awarded to: Wayne P. Stoner -- One-quarter remainder income: $ 6,597.60 506 David Drive Mechanicsburg PA 17050-2471 Ronnie E. Stoner -- One-quarter remainder income: $ 6,597.59 24 Bedros Street Windham, NH 03087-1626 Kenneth E. Stoner, Jr. -- One-quarter remainder income: $ 6,597.59 914 Cocklin Street Mechanicsburg, PA 17055-3912 Bonnie L. Hockley -- One-quarter remainder income: $ 6,597.59 25 Annendale Drive Carlisle, PA 17015-9140 2 . . ��/J /u�� ��� COURT OF COMMON PLEAS OF CUMBI:RLAND COUNTY, ORPHANS' COURT DIVISION No. 21-11-1132 FIRST AND FINAL ACCOUNTING OF RONNIE STONER, Co-Trustee WAYNE STONER, Co-Trustee For TRUST UNDER AGREEMENT OF GLEN H. STONER,NOW DECEASED Start of Trust: March 30, 2004 Date of Incapacity, if any None Date of Appointment: Apri102, 2009 Date of First Complete Advertisement None Accounting for the Period: March O5, 2009 to June 30, 2015 Purpose of Account: The above fiduciaries offer this account to acquaint interested parties with the transactions that have occurred during their administration. It is important that the account be carefully examined. Requests for additional information, or questions, or objections, can be discussed with: SERRATELLI, SCHIFFMAN& BROWN, P.C. 2080 LINGLESTOWN ROAD, SUITE 201 HARRISBURG, PA 17110 NEIL E. HENDERSHOT, ESQ. (717)540-9170 Signatures: Supreme Court I.D. No. 23 16 � ���� c� c� -C O c�-� �j �7 rn rn ,�-,,�-� � � 4? o -�, � `� cn :� �_. ..: I"`- � --1 Q '"� � r�� m �''� `47 � . ..� <� CJ � �_ry `i-� , _.', � � � �..f —.a� �"'.' r-- � r '" '=7 G� o CJ"� 'r7 TRUST UNDER AGREEMENT OF GLEN H. STONER, NOW DECEASED Summary of Account Principal Page Receipts 2 $ 737,203.83 Net Gain on Sales or Other Dispositions 4 0.00 $ 737,203.83 Less Disbursements: 6 Debts of Decedent $ 24,208.47 Administrative Expenses 9,867.63 Federal, State, &Local Taxes 94,583.50 Fees & Commissions 28,224.47 156,884.07 Balance Before Distributions $ 580,319.76 Less Distributions to Beneficiaries 18 $ 103,562.89 Total $ 103,562.89 Principal Balance On Hand 20 $ 476,756.87 For Information: Investments Made 21 Unpaid Expenses 23 Unrealized Gains and Losses 24 Income Receipts 25 $ 37,751.44 Net Gain on Sales or Other Dispositions 38 0.00 $ 37,751.44 Less Disbursements: 39 Debts $ 8,522.00 Administrative Expenses 2,598.07 Federal, State, & Local Taxes 241.00 11,361.07 Balance Before Distributions $ 26,390.37 Less Distributions to Beneficiaries 41 $ 0.00 Total $ 0.00 Income Balance on Hand 42 $ 26,390.37 For Information: Investments Made 43 Unpaid Expenses Unrealized Gains and Losses 44 Summary of Account (Continued) Verification 45 Combined Balance on Hand $ 503,147.24 TRUST UNDER AGREEMENT OF GLEN H. STONER, NOW DECEASED Receipts of Principal Face Inventory Value Amount Cash and Cash Equivalents 03/OS/2009 1 M&T TRUST BANK CD -No. 3100391xxx6848; Rollover to Orrstown -2819; Rollover to Orrstown- 5606; Rollover to Orrstown - 7047 $ 102,045.77 MEMBERS 1 ST CD No. 29113 0-0042 Rollover to MEMBERS 1 ST CD NO. -0045 ON 6/29/2009 102,175.42 1 MEMBERS 1 ST CD Na 291130-0043; Rollover to MEMBERS 1 ST CD - 0046 on 3/18/2010; Rollover to Orrstown CD - 5607 on 2/4/2013; Rollover to Orrstown CD - 7048 on 1/1/2014 101,197.69 MEMBERS 1 ST SAVINGS - Account No. 291130-0000 5.00 ORRSTOWN BANK CHECKING - Checking account#102xx823 held in name of Trust 60,647.01 50,000 ORRSTOWN BANK DEPOSIT#1 - Certificate of deposit account #400xxxx600 held in name of Trust 50,000.00 50,000 ORRSTOWN BANK DEPOSIT#2 - Certificate of deposit account #400xxxx605 held in name of Trust 50,000.00 ORRSTOWN BANK SAVINGS - Statement savings Account #70xxx1774 held in name of Trust 195,575.15 Total Cash and Cash Equivalents $ 661,646.04 TotalInventory $ 661,646.04 Page 1 �2) Receipts of Principal (Continued) Receipts Subsequent to Inventory 07/06/2010 US TREASURY $ 4,670.00 07/12/2010 GLEN H. STONER CHECKING 40,000.00 10/17/2011 GLEN H. STONER M&T PERSONAL CHECKING -No. 9839842623 10,496.79 10/17/2011 GLEN H. STONER ORRSTOWN CHECKING -No. 102001681 l 9,000.00 02/17/2015 US TREASURY CHECK REFUND 1,208.00 OS/09/2015 COMMONWEALTH OF PA (REFLTND) 183.00 Total Receipts Subsequent to Inventory $ 75,557.79 Total Receipts of Principal $ 737,203.83 Page 2 (3) TRUST UNDER AGREEMENT OF GLEN H. STONER, NOW DECEASED Gains and Losses on Sales or Other Dispositions of Principal Net Gain Net Loss 07/06/2010 Collection USTREASURY Net Proceeds $ 4,670.00 Inventory Value $ 4,670.00 07/12/2010 Collection GLEN H. STONER CHECKING Net Proceeds $ 40,000.00 Inventory Value $ 40,000.00 10/17/2011 Collection GLEN H. STONER M&T PERSONAL CHECKING -No. 9839842623 Net Proceeds $ 10,496.79 Inventory Value $ 10,496.79 10/17/2011 Collection GLEN H. STONER ORRSTOWN CHECKING -No. 102001681 Net Proceeds $ 19,000.00 Inventory Value $ 19,000.00 10/OS/2012 Redemption 0 Face MEMBERS 1 ST CD No. 291130-0042 Rollover to MEMBERS 1 ST CD NO. -0045 ON 6/29/2009 Net Proceeds $ 102,175.42 Inventory Value $ 102,175.42 12/26/2014 Redemption 1 Face M&T TRUST BANK CD -No. 3100391xxx6848; Rollover to Orrstown -2819; Rollover to Orrstown- 5606; Rollover to Orrstown - 7047 Net Proceeds $ 102,045.77 Inventory Value $ 102,045.77 Page 1 (4) Gains and Losses on Sales or Other Dispositions of Principal (Continued) Net Gain Net Loss 12/26/2014 Redemption 1 Face MEMBERS 1 ST CD No. 291130-0043; Rollover to MEMBERS 1 ST CD - 0046 on 3/18/2010; Rollover to Orrstown CD - 5607 on 2/4/2013; Rollover to Orrstown CD - 7048 on 1/1/2014 Net Proceeds $ 101,197.69 Inventory Value $ 101,197.69 12/26/2014 Redemption 50,000 Face ORRSTOWN BANK DEPOSIT#1 - Certificate of deposit account #400xxxx600 held in name of Trust Net Proceeds $ 50,000.00 Inventory Value $ 50,000.00 12/26/2014 Redemption 50,000 Face ORRSTOWN BANK DEPOSIT #2 - Certificate of deposit account #400xxxx605 held in name of Trust Net Proceeds $ 50,000.00 Inventory Value $ 50,000.00 02/17/2015 Collection US TREASURY CHECK REFUND Net Proceeds $ 1,208.00 � Inventory Value $ 1,208.00 OS/09/2015 Collection COMMONWEALTH OF PA (REFLJND) Net Proceeds $ 183.00 Inventory Value $ 183.00 Total Gains and Losses $ 0.00 $ 0.00 No Gain or Loss $ 0.00 Page 2 (5) TRUST UNDER AGREEMENT OF GLEN H. STONLR,NOW DECEASED Disbursements of Principal Date Paid Amount Paid Debts of Decedent ACCOUNTANT 04/07/2009 Income tax preparation fees paid to $ 775.00 Stott and Stott for 2008 Tax Returns Check Number 154 08/26/2010 Income tax preparation fees paid to 515.00 Waggoner, Fruitiger& Daub LLC Check Number 218 08/12/2011 Income tax preparation fees paid to 558.25 Waggoner, Fruitiger& Daub, LLP Check Number 170 10/04/2012 Income tax preparation fees paid to 313.50 Waggoner, Fruitiger& Daub, LLP Check Number 006 10/23/2013 Income tax preparation fees paid to 300.00 Waggoner, Fruitiger& Daub, CPAs Check Number 503 Total ACCOUNTANT $ 2,461.75 ADVANTAGE AMBULANCE 12/07/2009 $ 99.00 Check Number 192 12/07/2009 4.00 Check Number 193 Total ADVANTAGE AMBULANCE $ 103.00 ALEXANDER SPRING EMERGENCY PHYSICIAN 06/25/2012 $ 113.88 Check Number 188 Total ALEXANDER SPRING EMERGENCY PHYSICIAN $ 113.88 ARBROOK PLAZA Page 1 (6) Disbursements of Principal (Continued) Date Paid Amount I'aid Debts of Decedent ARBROOK PLAZA 11/06/2014 $ 150.00 Check Number 019 Total ARBROOK PLAZA $ 150.00 ARLINGTON MEMORIAL HOSPITAL 11/14/2012 $ 350.00 Check Number AUTO Total ARLINGTON MEMORIAL HOSPITAL $ 350.00 ARLINGTON NEPHROLOGY, PA 09/17/2012 $ 91.02 Check Number 002 Total ARLINGTON NEPHROLOGY, PA $ 91.02 COMFORT KEEPERS 11/27/2009 $ 218.66 Check Number 160 02/08/2010 120.75 Check Number 191 03/O1/2010 45.75 Check Number 198 03/29/2010 210.00 Check Number 199 OS/20/2010 110.00 Check Number 202 Page 2 � ��) Disbursements of Principal (Continued) Date Paid Amount Paid Debts of Decedent COMFORT KEEPERS 06/14/2010 $ 95.00 Check Number 203 08/19/2010 40.00 Check Number 204 09/29/2010 45.00 Check Number 205 Total COMFORT KEEPERS $ 885.16 CONNECT AMERICA 04/26/2011 Medical Alarm System $ 359.40 Check Number 162 Total CONNECT AMERICA $ 359.40 CRAMER INSURANCE (ERIE GROUP) 08/10/2009 $ ll 1.00 Check Number 158 09/07/2010 523.00 Check Number 219 09/07/2010 161.00 Check Number 220 11/O 1/20ll 245.25 Check Number 179 09/24/2012 79.75 Check Number AUTO Total CRAMER INSURANCE (ERIE GROUP) $ 1,120.00 Page 3 �g) Disbursements of Principal (Continued) Date Paid Amount Paid Debts of Decedent CVS CAREMARK 10/14/2011 $ 3 9.94 Check Number 173 10/20/2011 56.59 Check Number 176 11/18/2011 31�.61 Check Number 181 11/23/2011 10.74 Check Number 182 Total CVS CAREMARK $ 420.88 CVS PRESCRIPTIONS 12/09/2009 $ 3 70.49 Check Number 194 Total CVS PRESCRIPTIONS $ 370.49 DISABLED VETERANS 07/14/2010 $ 15.00 Check Number 214 Total DISABLED VETERANS $ 15.00 DME SCOOTERS AND MORE INC 12/12/2012 $ 1,785.00 Check Number O l 0 Total DME SCOOTERS AND MORE INC $ 1,785.00 DUNCAN-NULPH HEARING ASSOCIATES 11/O1/2011 Appointment and special phone $ 349.00 Check Number 174 Page 4 (9) Disbursements of Principal (Continued) Date Paid Amount Paid Debts of Decedent DUNCAN-NULPH HEARING ASSOCIATES Total DUNCAN-NULPH HEARING ASSOCIATES $ 349.00 FORRESTER AUTO SERVICE 07/11/2011 $ 50.82 Check Number 165 10/31/2011 247.62 Check Number 177 Total FORRESTER AUTO SERVICE $ 298.44 HEART PLACE 07/25/2012 $ 11.95 Check Number 238 Total HEART PLACE $ 11.95 HIGHMARK 04/03/2009 Medical Insurance Premium $ 527•14 Check Number 152 06/09/2009 Medical Insurance Premium 49.10 Check Number 157 02/22/2010 Medical Insurance Premium 102.6d Check Number 200 06/16/2010 Medical Insurance Premium 579.30 Check Number 212 08/26/2010 Medical Insurance Premium 205.20 Check Number 217 04/25/2011 Medical Insurance Premium 6U8.25 Check Number 163 04/25/2011 Medical Insurance Premium 102.80 Check Number 164 08/08/2011 Medical Insurance Premium 1,216.25 Check Number 168 Page 5 (10) Disbursements of Principal (Continued) Date Paid Amount Paid Debts of Decedent HIGHMARK 08/09/2011 Medical Insurance Premium $ 205.60 Check Number 169 11/30/2011 Medical Insurance Premium 51.40 Check Number 184 Total HIGHMARK $ 3,647.60 JOHN J. MOONEY, III, ESQ. FBO GLEN H. STONER O1/21/2014 Medical Bill Payments $ 900.00 Check Number 534 02/26/2014 Medical Bills 650.00 Check Number 535 03/13/2014 Medical Bills 750.00 Check Number 539 Total JOHN J. MOONEY,III, ESQ. FBO GLEN H. STONER $ 2,300.00 KEY WHITMAN EYE CENTER 10/02/2012 $ 88.75 Check Number 003 Total KEY WHITMAN EYE CENTER $ 88.75 LABORATORY CORPORATION OF AMERICA 08/29/2012 $ 14.00 �Check Number 001 Total LABORATORY CORPORATION OF AMERICA $ 14.00 LONE STAR DENTAL 07/17/2012 $ 1,176.00 Check Number 233 Page 6 (11) Disbursements of Principal (Continued) Date Paid Amount Paid Debts of Decedent LONE STAR DENTAL 07/17/2012 $ 339.00 Check Number 234 Total LONE STAR DENTAL $ 1,515.00 LOWES 09/19/2011 (LAWN MOWER BLADES) $ 32.84 Check Number 171 Total LOWES $ 32.84 MARK P. BATRICE, MD 10/02/2012 $ 6.84 Check Number 004 OS/15/2013 35.00 Check Number 013 Total MARK P. BATRICE, MD $ 41.84 MATTRESS FIRM, INC. 12/18/2012 $ 5,307.99 Check Number 009 Total MATTRESS FIRM, INC. $ 5,307.99 MEALS ON WHEELS 11/23/2009 $ 27.00 Check Number 159 Total MEALS ON WHEELS $ 27.00 MEDICAL GUARDIAN 03/02/2010 Medical Alert System $ 329.45 Check Number 201 Total MEDICAL GUARDIAN $ 329.45 PATTY BARRETT 08/07/2012 Court Transcript $ 178.25 Check Number 231 Page 7 (12) Disbursements of Principal (Continued) Date Paid Amount I'aid Debts of Decedent PATTY BARRETT Total PATTY BARRETT $ 178.25 PENNSYLVANIA DEPARTMENT OF TRANSPORTATION O1/11/2010 Drivers License $ 28.50 Check Number 196 07/07/2011 Car Registration 36.00 Check Number 167 Total PENNSYLVANIA DEPARTMENT OF TRANSPORTATION $ 64.50 PINKER AND ASSOCIATES 11/28/2011 Shoes (2 pair) $ 250.00 Check Number 183 Total PINKER AND ASSOCIATES $ 250.00 QUEST DIAGNOSTICS OS/03/2013 $ 14.00 Check Number 131230 Total QUEST DIAGNOSTICS $ 14.00 RHEMA MEDICAL ROTECH 06/04/2012 $ 5.59 Check Number 187 Total RHEMA MEDICAL ROTECH $ 5.59 ROSEY STONER 02/04/2013 Carpet Replacement $ 804.77 Check Number O 11 Total ROSEY STONER $ 804.77 SOLLENBERGERS 12/08/2009 Car Title Transfer $ 10.00 Check Number 195 Page 8 (13) Disbursements of Principal (Continued) Date Paid Amount Paid Debts of Decedent SOLLENBERGERS Total SOLLENBERGERS $ 10.00 TEXAS HEALTH,ARLINGTON MEMORIAL 08/28/2012 $ 35.00 Check Number 000 Total TEXAS HEALTH, ARLINGTON MEMORIAL $ 35.00 TEXAS TECH PHYSICIANS OF LUBBOCK 11/26/2012 $ 3 5.67 Check Number 008 Total TEXAS TECH PHYSICIANS OF LUBBOCK $ 35.67 USTREASURY 10/28/2013 Income tax payment for 2013 $ 536.00 personal income tax return to Internal Revenue Service Check Number 216 Total US TREASURY $ 536.00 WALMART 11/29/2011 $ 64.25 Check Number 185 Total WALMART $ 64.25 WILL COUNTY FARM BUREAU 11/10/2011 2012 Dues $ 21.00 Check Number 180 Total WILL COUNTY FARM BUREAU $ 21.00 Total Debts of Decedent $ 24,208.47 Page 9 (14) Disbursements of Principal (Continued) Date Paid Amount Paid Administration Expenses CITY OF ARLINGTON,TX 03/06/2014 Fee for death certificate of Glen $ 54.00 Check Number 536 Total CITY OF ARLINGTON, TX $ 54.00 GIFTING TO GREAT GRANDCHILDREN 07/27/2009 $ 2,000.00 Check Number N/A Total GIFTING TO GREAT GRANDCHILDREN $ 2,000.00 NOTARY 04/07/2009 Flora Vogt,Notary Public $ 30.00 Check Number 153 Total NOTARY $ 30.00 ORRSTOWN BANK CHECK CHARGES 07/24/2012 $ 24.75 Check Number AUTO Total ORRSTOWN BANK CHECK CHARGES $ 24.75 ORRSTOWN GUARDIANSHIP ACCOUNT 06/25/2012 $ 5,550.55 Check Number 189 Total ORRSTOWN GUARDIANSHIP ACCOUNT $ 5,550.55 STAPLES OFFICE SUPPLY 10/ll/2011 Office supplies $ 185.15 Check Number 172 03/03/2014 Copies &printer ink 124.73 Check Number 537 Total STAPLES OFFICE SUPPLY $ 309.88 Page 10 (15) Disbursements of Principal (Continued) Date Paid Amount 1'aid Administration Expenses US POSTAL SERVICE 03/OS/2014 Postage for death certificate request $ 11.45 Check Number 538 Total US POSTAL SERVICE $ 11.45 US TREASURY 11/03/2011 2011 Personal Income Tax Liability $ 579.00 Check Number 178 04/23/2014 1,208.00 Check Number 540 Total US TREASURY $ 1,787.00 WAYNE STONER 11/29/2013 Reimbursement for Deposit made to $ 100.00 Members First on 11/15/2013 Check Number O15 Total WAYNE STONER $ 100.00 Total Administration Expenses $ 9,867.63 Federal and State Taxes REGISTER OF WILLS,AGENT OS/07/2014 $ 90,000.00 Check Number 504 11/10/2014 4,583.50 Check Number 513 Total REGISTER OF WILLS, AGENT $ 94,583.50 Total Federal and State Taxes $ 94,583.50 Fees and Commissions ATTORNEY 02/04/2010 Weigle and Associates $ 125.00 Check Number 197 10/20/2011 Weigle and Associates 1,131.25 Check Number 175 Page 11 (16) Disbursements of Principal (Continued) Date Paid Amount Paid Fees and Commissions ATTORNEY 04/25/2012 Mark Bayley, Esq. $ 152.62 Check Number 186 10/03/2012 Reimbursement to Ronnie E. Stoner 7,462.10 for legal fees Check Number 005 02/06/2013 Serratelli, Schiffman& Brown, PC 2,500.00 Check Number 012 11/O1/2013 Serratelli, Schiffman & Brown, PC 2,500.00 Check Number 014 09/15/2014 Serratelli, Schiffman& Brown, PC 2,207.50 Check Number 017 11/06/2014 Serratelli, Schiffman& Brown, PC 8,681.00 Check Number 018 O1/14/2015 Serratelli, Schiffman & Brown, PC 1,417.50 Check Number 020 04/30/2015 Serratelli, Schiffman & Brown, PC 1,580.00 Check Number 021 OS/13/2015 Serratelli, Schiffman& Brown, PC 467.50 Check Number 022 Total ATTORNEY $ 28,224.47 Total Fees and Commissions $ 28,224.47 Total Disbursements of Principal $ 156,884.07 Page 12 (17) i u � � i i TRUST UNDER AGREEMENT OF GLEN H. STONF,R, NOW DECEASED Distributions of Principal to Beneficiaries Distribution Value BONNIE HOCKLEY 09/09/2014 Cash $ 25,000.00 Check Number 505 Total To or For Beneficiary $ 25,000.00 GLEN H. STONER 07/06/2010 Cash $ 800.00 03/31/2011 Cash 750.00 Loan repayments made by Kenneth E. Stoner, Jr. directly to Glen Stoner prior to 4/O l/2011 10/31/2011 Cash 2,000.00 12/04/2012 Cash 12.89 Medical Reimbursement Total To or For Beneficiary $ 3,562.89 KENNETH E. STONER,JR. 09/10/2014 Cash $ 25,000.00 Check Number 506 Total To or For Beneficiary $ 25,000.00 RONNIE E. STONER 09/10/2014 Cash $ 25,000.00 Check Number 511 Total To or For Beneficiary $ 25,000.00 Page 1 (18) i a � � i i Distributions of Principal to Beneficiaries (Continued) Distribution Value WAYNE P. STONER 09/10/2014 Cash $ 25,000.00 Check Number 510 Total To or For Beneficiary $ 25,000.00 Total Distributions of Principal to Beneficiaries $ 103,562.89 Total Distributions of Principal . $ 103,562.89 Page 2 (19) � u o � � i i TRUST UNDER AGREEMENT OF GLEN H. STONER, NOW DECEASED Principal Balance On Hand Inventory Value Cash and Cash Equivalents ORRSTOWN BANK CHECKING - Checking account#102xx823 held in name of Trust $ 15,979.10 WELLS FARGO HIGH YIELD SAVINGS ENDING IN 7318 460,777.77 Total Cash and Cash Equivalents $ 476,756.87 Total Balance on Hand $ 476,756.87 Page 1 (20) II'1III 1 I�III11 1 TRUST UNDER AGREEMENT OF GLEN H. STONER, NOW DECEASED Information Schedules - Principal Inventory Value New Investments KENNETH E. STONER, JR. LOAN OS/21/2014 Purchased $ 25,000.00 Total New Investments $ 25,000.00 Exchanges and Stock Distributions KENNETH E. STONER, JR. LOAN 03/31/2011 Return of principal (750.00) Payments made by Keruleth E. Stoner, Jr., directly to Glen H. Stoner 04/01/2011 Return of principal (750.00) OS/09/2011 Return of principal (500.00) 10/03/2011 Return of principal (1,250.00) 11/21/2011 Return of principal (250.00) 03/O1/2012 Return of principal (500.00) 04/11/2012 Return of principal (250.00) OS/24/2012 Return of principal (250.00) 07/09/2012 Return of principal (250.00) 09/18/2012 Return of principal (250.00) 09/18/2012 Return of principal (20,000.00) OS/21/2014 Purchased 25,000.00 OS/21/2014 Return of principal 0.00 Page 1 (21) II,�IY I I�IIIII . 1 Information Schedules - Principal (Continued) Inventory Value Exchanges and Stock Distributions M&T TRUST BANK CD -No. 3100391xxx6848; Rollover to Orrstown -2819; Rollover to Orrstown - 5606; Rollover to Orrstown - 7047 03/OS/2009 1 Face Received $ 102,045.77 12/26/2014 (1) Face Redeemed (102,045.77) MEMBERS 1ST CD No. 291130-0042 Rollover to MEMBERS 1ST CD NO. -0045 ON 6/29/2009 03/OS/2009 Received 102,175.42 10/OS/2012 Redeemed (102,175.42) MEMBERS 1ST CD No. 291130-0043; Rollover to MEMBERS 1ST CI) - 0046 on 3/18/2010; Rollover to Orrstown CD - 5607 on 2/4/2013; Rollover to Orrstown CD - 7048 on 1/1/2014 03/OS/2009 1 Face Received 101,197.69 12/26/2014 (1) Face Redeemed (101,197.69) ORRSTOWN BANK DEPOSIT #1 - Certi�cate of deposit account #400xxxx600 held in name of Trust 03/OS/2009 50,000 Face Received 50,000.00 12/26/2014 (50,000) Face Redeemed (50,000.00) ORRSTOWN BANK DEPOSIT #2 - Certificate of deposit account #400xxxx605 held in name of Trust 03/OS/2009 50,000 Face Received 50,000.00 12/26/2014 (50,000) Face Redeemed (50,000.00) Page 2 �22) TRUST UNDER AGREEMENT OF GLEN H. STONER,NOW DECEASED Unpaid Principal Expenses WAYNE STONER Commission of Co-Trustees for Trust administration from 2009 to termination $ 9,000.00 Total WAYNE STONER $ 9,000.00 ATTORNEY Fees of counsel for the Trust [ESTIMATED] $ 25,000.00 Total ATTORNEY $ 25,000.00 CUMBERLAND COUNTY REGISTER OF WILLS Estimated Reserve for Audit Fee and Service, Copying and Postage Fees $ 1,165.00 Total CUMBERLAND COUNTY $ 1,165.00 REGISTER OF WILLS RONNIE STONER Commission of Co-Trustee for Trust administration from 2009 to termination $ 18,000.00 Total RONNIE STONER $ 18,000.00 Total $ 53,165.00 Total Unpaid Expenses $ 53,165.00 Page 1 (23) TRUST UNDER AGREEMENT OF GLEN H. STONER, NOW DECEASED Principal Unrealized Gains and Losses Market Value Inventory Value Gain or (Loss) Total $ 0.00 $ 0.00 $ 0.00 Page 1 (24) TRUST UNDER AGREEMENT OF GLEN H. STONER, NOW DECEASED Receipts of Income Income Collected KENNETH E. STONER,JR. LOAN 10/03/2011 Interest on 0 Face $ 1,000.00 09/18/2012 Interest on 0 Face 1,000.00 $ 2,000.00 M&T TRUST BANK CD - No. 3100391xxx6848; Rollover to Orrstown -2819; Rollover to Orrstown - 5606; Rollover to Orrstown - 7047 10/OS/2011 Interest to 10/5/2011 $ 4,426.56 10/OS/2012 Interest to 10/5/2012 426.95 O1/O1/2014 Interest to 1/1/2014 355.49 12/26/2014 Interest to 12/26/2014 318.67 5,527.67 MEMBERS 1ST CD No. 291130-0042 Rollover to MEMBERS 1ST CD NO. -0045 ON 6/29/2009 06/29/2009 Interest to 6/29/2009 $ 1,027.48 10/OS/2012 Interest to 10/5/2012 3,208.66 4,23614 MEMBERS 1ST CD No. 291130-0043; Rollover to MEMBERS 1ST CD - 0046 on 3/18/2010; Rollover to Orrstown CD - 5607 on 2/4/2013; Rollover to Orrstown CD - 7048 on 1/1/2014 03/18/2010 Interest to 3/18/2010 $ 5,369.27 12/21/2012 Interest to 12/21/2012 4,154.93 O1/O1/2014 Interest to 1/1/2014 368.21 12/26/2014 Interest to 12/26/2014 330.07 10,222.48 Page 1 (25) I".I'9,111 I IlIII11 1 Receipts of Income (Continued) MEMBERS 1ST SAVINGS -Account No. 291130-0000 06/30/2009 Interest $ 19.79 03/24/2010 Interest 2.63 12/30/2011 Interest 1.00 $ 23.42 MEMBERS 1ST SAVINGS - Account No. 291130-0000 11/15/2013 Cash Advance to Account by $ 100.00 Wayne Stoner 100.00 MEMBERS 1ST SAVINGS - Account No. 291130-0000 11/30/2013 Interest $ 0.01 12/31/2013 Interest 0.01 12/31/2014 Interest 0.12 03/31/2015 Interest 0.03 OS/15/2015 Interest 0.01 0.18 ORRSTOWN BANK CHECKING - Checking account#102xx823 held in name of Trust 04/03/2009 Interest $ 3.03 OS/OS/2009 Interest 2.39 06/OS/2009 Interest 2.64 07/03/2009 Interest 2.03 08/OS/2009 Interest 2•23 09/04/2009 Interest 2.31 10/OS/2009 Interest 1.97 12/06/2009 Interest 2•21 Page 2 (26) II"IIII 1 I�IIIII . 1 Receipts of Income (Continued) ORRSTOWN BANK CHECKING - Checking account#102xx823 held in name of Trust 12/06/2009 Interest $ 2.21 O l/OS/2010 Interest 2.13 02/07/2010 Interest 2.36 03/07/2010 Interest 1.99 04/OS/2010 Interest 2.07 OS/OS/2010 Interest 2.15 06/06/2010 Interest 2.30 07/OS/2010 Interest 2.07 08/OS/2010 Interest 3.75 09/06/2010 Interest 3.98 10/OS/2010 Interest 2.68 11/07/2010 Interest 3.05 12/OS/2010 Interest 2.59 O 1/OS/2011 Interest 2.87 02/06/2011 Interest 2.97 03/06/2011 Interest 2.60 04/OS/2011 Interest 2.79 OS/OS/2011 Interest 2.81 06/OS/2011 Interest 2.90 07/OS/2011 Interest 2.g 1 08/07/2011 Interest 3.09 09/OS/2011 Interest 2.65 10/OS/2011 Interest 2•74 11/06/2011 Interest 3.76 Page 3 �2�) Receipts of Income (Continued) ORRSTOWN BANK CHECKING - Checking account#102xx823 held in name of Trust 12/OS/2011 Interest $ 3•72 O 1/OS/2012 Interest 3.97 02/OS/2012 Interest 3.95 03/OS/2012 Interest 3•72 04/OS/2012 Interest 3.98 OS/06/2012 Interest 4.00 06/OS/2012 Interest 3•gg 07/OS/2012 Interest 3.80 08/OS/2012 Interest 3.75 09/OS/2012 Interest 3.72 10/08/2012 Interest 4.48 11/OS/2012 Interest 3•g7 12/OS/2012 Interest 4.14 O 1/06/2013 Interest 4.20 02/OS/2013 Interest 3.86 03/OS/2013 Interest 3.47 04/07/2013 Interest 4.10 OS/OS/2013 Interest 6.90 06/OS/2013 Interest 8.10 07/07/2013 Interest 8.36 08/OS/2013 Interest 7•58 09/OS/2013 Interest 8.10 10/06/2013 Interest 8.10 11/OS/2013 Interest �•82 Page 4 �2g) Receipts of Income (Continued) ORRSTOWN BANK CHECHING - Checking account#102xx823 held in name of Trust 12/OS/2013 Interest $ 7•74 O l/OS/2014 Interest 7.96 02/OS/2014 Interest 7.94 03/OS/2014 Interest 7.16 04/06/2014 Interest 8.12 OS/OS/2014 Interest 7.91 06/OS/2014 Interest 6.67 07/06/2014 Interest 6.55 08/OS/2014 Interest 6.34 09/07/2014 Interest 6.97 10/OS/2014 Interest 3.30 11/OS/2014 Interest 3.49 12/07/2014 Interest 3.04 O 1/OS/2015 Interest 1.99 02/OS/2015 Interest 0.81 03/02/2015 Interest 0.71 04/OS/2015 Interest �•7g OS/OS/2015 Interest 0.70 06/07/2015 Interest 0.75 $ 294.59 ORRSTOWN BANK DEPOSIT #1 - Certificate of deposit account #400xxxx600 held in name of Trust 03/18/2009 Interest on 50,000 Face $ 155.34 04/17/2009 Interest on 50,000 Face 171.99 Page 5 (29) Receipts of Income (Continued) ORRSTOWN BANK DEPOSIT #1 - Certificate of deposit account #400xxxx600 held in name of Trust 06/OS/2009 Interest on 50,000 Face $ 166.44 07/03/2009 Interest on 50,000 Face 171.98 08/OS/2009 Interest on 50,000 Face 166.44 08/18/2009 Interest on 50,000 Face 171.99 09/18/2009 Interest on 50,000 Face 171.98 10/16/2009 Interest on 50,000 Face 166.44 11/18/2009 Interest on 50,000 Face 171.99 12/18/2009 Interest on 50,000 Face 166.44 O1/15/2010 Interest on 50,000 Face 171.98 02/18/2010 Interest on 50,000 Face 171.99 03/18/2010 Interest on 50,000 Face 155.34 04/16/2010 Interest on 50,000 Face 171.99 OS/18/2010 Interest on 50,000 Face 166.44 06/18/2010 Interest on 50,000 Face 171.98 07/16/2010 Interest on 50,000 Face 166.44 08/18/2010 Interest on 50,000 Face 171.99 09/17/2010 Interest on 50,000 Face 50.95 10/18/2010 Interest on 50,000 Face 49.32 11/18/2010 Interest on 50,000 Face 50.96 12/17/2010 Interest on 50,000 Face 49.31 O1/18/2011 Interest on 50,000 Face 50.96 02/18/2011 Interest on 50,000 Face 50.96 03/18/2011 Interest on 50,000 Face 46.03 04/18/2011 Interest on 50,000 Face 50.96 Page 6 (30) Receipts of Income (Continued) ORRSTOWN BANK DEPOSIT #1 - Certificate of deposit account #400xxxx600 held in name of Trust OS/18/2011 Interest on 50,000 Face $ 49.31 06/17/2011 Interest on 50,000 Face 50.96 07/18/2011 Interest on 50,000 Face 49.32 08/18/2011 Interest on 50,000 Face 50.95 09/16/2011 Interest on 50,000 Face 50.96 10/18/2011 Interest on 50,000 Face 49.32 11/18/2011 Interest on 50,000 Face 50.96 12/16/2011 Interest on 50,000 Face 49.31 Ol/18/2012 Interest on 50,000 Face 50.88 02/17/2012 Interest on 50,000 Face 50.82 03/16/2012 Interest on 50,000 Face 47.54 04/18/2012 Interest on 50,000 Face 50.82 OS/18/2012 Interest on 50,000 Face 49.18 06/18/2012 Interest on 50,000 Face 50.82 07/18/2012 Interest on 50,000 Face 49.18 08/17/2012 Interest on 50,000 Face 50.82 09/18/2012 Interest on 50,000 Face 21.24 10/18/2012 Interest on 50,000 Face 20.54 11/16/2012 Interest on 50,000 Face 21.24 12/18/2012 Interest on 50,000 Face 20.55 O1/18/2013 Interest on 50,000 Face 21.23 02/15/2013 Interest on 50,000 Face 21.23 03/18/2013 Interest on 50,000 Face 19.18 04/18/2013 Interest on 50,000 Face 21.23 Page 7 (31) Receipts of Income (Continued) ORRSTOWN BANK DEPOSIT #1 - Certificate of deposit account #400xxxx600 held in name of Trust OS/17/2013 Interest on 50,000 Face $ 20.55 06/18/2013 Interest on 50,000 Face 21.23 07/18/2013 Interest on 50,000 Face 20.55 08/16/2013 Interest on 50,000 Face 21.23 09/18/2013 Interest on 50,000 Face 21.24 10/18/2013 Interest on 50,000 Face 20.54 11/18/2013 Interest on 50,000 Face 21.24 12/18/2013 Interest on 50,000 Face 20.54 O1/17/2014 Interest on 50,000 Face 21.24 02/18/2014 Interest on 50,000 Face 21.23 03/18/2014 Interest on 50,000 Face 19.18 04/18/2014 Interest on 50,000 Face 21.23 OS/16/2014 Interest on 50,000 Face 20.55 06/18/2014 Interest on 50,000 Face 21.23 07/18/2014 Interest on 50,000 Face 20.55 08/18/2014 Interest on 50,000 Face 21.23 09/18/2014 Interest on 50,000 Face 10.62 10/17/2014 Interest on 50,000 Face 10.27 11/18/2014 Interest on 50,000 Face 10.62 12/18/2014 Interest on 50,000 Face 10.27 12/26/2014 Interest on 50,000 Par to close 2.74 $ 4,774.30 ORRSTOWN BANK DEPOSIT #2 - Certificate of deposit account #400xxxx605 held in name of Trust Page 8 (32) Receipts of Income (Continued) ORRSTOWN BANK DEPOSIT #2 - Certificate of deposit account #400xxxx605 held in name of Trust 03/18/2009 Interest on 50,000 Face $ 155.34 04/17/2009 Interest on 50,000 Face 171.99 06/OS/2009 Interest on 50,000 Face 166.44 07/03/2009 Interest on 50,000 Face 171.98 08/OS/2009 Interest on 50,000 Face 166.44 08/18/2009 Interest on 50,000 Face 171.99 09/18/2009 Interest on 50,000 Face 171.98 10/16/2009 Interest on 50,000 Face 166.44 11/18/2009 Interest on 50,000 Face 171.99 12/18/2009 Interest on 50,000 Face 166.44 O1/15/2010 Interest on 50,000 Face 171.98 02/18/2010 Interest on 50,000 Face 171.99 03/18/2010 Interest on 50,000 Face 155.34 04/16/2010 Interest on 50,000 Face 171.99 OS/18/2010 Interest on 50,000 Face 166.44 06/18/2010 Interest on 50,000 Face 171.98 07/16/2010 Interest on 50,000 Face 166.44 08/18/2010 Interest on 50,000 Face 171.99 09/17/2010 Interest on 50,000 Face 50.95 10/18/2010 Interest on 50,000 Face 49.32 11/18/2010 Interest on 50,000 Face 50.96 12/17/2010 Interest on 50,000 Face 49.31 O1/18/2011 Interest on 50,000 Face 50.96 02/18/2011 Interest on 50,000 Face 50.96 Page 9 (33) Receipts of Income (Continued) ORRSTOWN BANK DEPOSIT #2 - Certificate of deposit account #400xxxx605 held in name of Trust 03/18/2011 Interest on 50,000 Face $ 46.03 04/18/2011 Interest on 50,000 Face 50.96 OS/18/2011 Interest on 50,000 Face 49.31 06/17/2011 Interest on 50,000 Face 50.96 07/18/2011 Interest on 50,000 Face 49.32 08/18/2011 Interest on 50,000 Face 50.95 09/16/2011 Interest on 50,000 Face 50.96 10/18/2011 Interest on 50,000 Face 49.32 11/18/2011 Interest on 50,000 Face 50.96 12/16/2011 Interest on 50,000 Face 49.31 O1/18/2012 Interest on 50,000 Face 50.88 02/17/2012 Interest on 50,000 Face 50.82 03/16/2012 Interest on 50,000 Face 47.54 04/18/2012 Interest on 50,000 Face 50.82 OS/18/2012 Interest on 50,000 Face 49.18 06/18/2012 Interest on 50,000 Face 50.82 07/18/2012 Interest on 50,000 Face 49.18 08/17/2012 Interest on 50,000 Face 50.82 09/18/2012 Interest on 50,000 Face 21.24 10/18/2012 Interest on 50,000 Face 20.54 11/16/2012 Interest on 50,000 Face 21.24 12/18/2012 Interest on 50,000 Face 20.55 O1/18/2013 Interest on 50,000 Face 21.23 02/15/2013 Interest on 50,000 Face 21.23 Page 10 (34) Receipts of Income (Continued) ORRSTOWN BANK DEPOSIT #2 - Certificate of deposit account #400xxxx605 held in name of Trust 03/18/2013 Interest on 50,000 Face $ 19.18 04/18/2013 Interest on 50,000 Face 21.23 OS/17/2013 Interest on 50,000 Face 20.55 06/18/2013 Interest on 50,000 Face 21.23 07/18/2013 Interest on 50,000 Face 20.55 08/16/2013 Interest on 50,000 Face 21.23 09/18/2013 Interest on 50,000 Face 21.24 10/18/2013 Interest on 50,000 Face 20.54 11/18/2013 Interest on 50,000 Face 21.24 12/18/2013 Interest on 50,000 Face 20.54 O1/17/2014 Interest on 50,000 Face 21.24 02/18/2014 Interest on 50,000 Face 21.23 03/18/2014 Interest on 50,000 Face 19.18 04/18/2014 Interest on 50,000 Face 21.23 OS/16/2014 Interest on 50,000 Face 20.55 06/18/2014 Interest on 50,000 Face 21.23 07/18/2014 Interest on 50,000 Face 20.55 08/18/2014 Interest on 50,000 Face 21.23 09/18/2014 Interest on 50,000 Face 10.62 10/17/2014 Interest on 50,000 Face 10.27 11/18/2014 Interest on 50,000 Face 10.62 12/18/2014 Interest on 50,000 Face 10.27 12/26/2014 Interest on 50,000 to Close 2•�4 $ 4,774.30 Page 11 (35) Receipts of Income (Continued) ORRSTOWN BANK SAVINGS - Statement savings Account#70xxx1774 held in name of Trust 04/03/2009 Interest $ 455.45 07/03/2009 Interest 366.55 10/OS/2009 Interest 371.27 O 1/OS/2010 Interest 371.97 04/OS/2010 Interest 364.58 07/02/2010 Interest 331.43 10/OS/2010 Interest 249.32 O 1/OS/2011 Interest 249.65 O 1/OS/2011 Interest 122.64 04/OS/2011 Interest 232.57 07/OS/2011 Interest 198.03 10/OS/2011 Interest 176.17 04/OS/2012 Interest 125.10 07/OS/2012 Interest 123.82 10/OS/2012 Interest 127.52 � O 1/04/2013 Interest 192.21 04/OS/2013 Interest 188.66 07/OS/2013 Interest 135.40 10/04/2013 Interest 130.04 O 1/O 1/2014 Interest 130.13 04/14/2014 Interest 127.37 07/O 1/2014 Interest 102.80 10/O l/2014 Interest 88.99 12/26/2014 Interest 68.63 Page 12 (36) Receipts of Income (Continued) ORRSTOWN BANK SAVINGS - Statement savings Account#70xxx1774 held in name of Trust $ 5,030.30 WELLS FARGO CHECKING ENDING IN 3372 12/31/2014 Interest $ 5.26 O 1/30/2015 Interest 163.09 02/27/2015 Interest 147.58 03/31/2015 Interest 15 5.69 04/30/2015 Interest 39.59 OS/31/2015 Interest 96.92 06/30/2015 Interest 159.93 768.06 Total Income Collected $ 37,751.44 Total Income Received $ 37,751.44 Page 13 (37) TRUST UNDER AGREEMENT OF GLEN H. STONER, NOW DECEASED Gains and Losses on Sales or Other Dispositions of Income Net Gain Net Loss None No Gain or Loss $ 0.00 Page 1 (38) TRUST UNDER AGREEMENT OF GLEN H. STONER, NOW DECEASED Disbursements of Income Date Paid Amount Paid Debts of Decedent LIFE INSURANCE 06/09/2009 Life Insurance - Premium on Country $ 25.00 Life Insurance Policy#033416 Check Number 156 Total LIFE INSURANCE $ 25.00 PA DEPARTMENT OF REVENUE 03/12/2009 Income tax payment re 2008 personal $ 109.00 income tax return Check Number 149 03/13/2009 Income tax payment (quarterly) re 680.00 2009 personal income tax Check Number 151 08/12/2010 Income tax payment re: 2009 personal 480.00 income tax Check Number 215 10/22/2013 Income tax payment re 2012 personal 112.00 income tax return Check Number 502 04/21/2015 47.00 Check Number 518 Total PA DEPARTMENT OF REVENUE $ 1,428.00 US TREASURY 03/12/2009. Income tax payment for 2013 $ 909.00 fiduciary income tax return to Internal Revenue Service Check Number 150 06/10/2009 Income tax payment for 2009 6,160.00 personal income tax return to internal Revenue Service Check Number 155 Total US TREASURY $ 7,069.00 Total Debts of Decedent $ 8,522.00 Page 1 (39) Disbursements of Income (Continued) Date Paid Amount Paid Administration Expenses MEMBERS FIRST ADMINISTRATIVE COPY FEE 11/19/2013 $ 38.00 Total MEMBERS FIRST ADMINISTRATIVE COPY FEE $ 38.00 US TREASURY 08/13/2010 2010 Personal Income Tax Liability $ 2,534.00 Check Number 216 12/26/2013 26.07 Check Number 016 Total US TREASURY $ 2,560.07 Total Administration Expenses $ 2,598.07 Federal and State Taxes PA DEPARTMENT OF REVENUE 04/25/2014 $ 241.00 Check Number 541 Total PA DEPARTMENT OF REVENUE $ 241.00 Total Federal and State Taxes $ 241.00 Total Disbursements of Income $ 11,361.07 Page 2 (40) TRUST UNDER AGREEMENT OF GLEN H. STONER,NOW DECEASED Distributions of Income to Beneficiaries Distribution Value Total Distributions of Income $ 0.00 Page 1 (41) II.'.I.IL...I IlIIIII . 1 TRUST UNDER AGREEMENT OF GLEN H. ST01�t:(� ��.., l`=�0W DECEASED Income Balance On Hand Inva;:°��tc��,�v Value Cash and Cash Equivalents ORRSTOWN BANK CHECKING - Checking account#102xx823 held in name of Trust $ 514.64 WELLS FARGO CHECKING ENDING IN 3372 50.01 WELLS FARGO EVERYDAY CHECKING - ENDING IN 3364 50.00 VJELLS FARGO HIGH YIELD SAVINGS ENDING IN 7318 1>,: ,77�,'72 Total Cash and Cash Equivalents $ 26,390.37 Total Balance on Hand $ 2G 390.37 ,� O�c�.—G _ _ _ _. -- ---- NNIE ST�(:.U1�fP,1s;., o-Trustee of RUST UNI;yti:,3�:.;,GREEMENT OF GLEN H. STONER, N�;���i��'1_�uECEASED _.,�._ . .___ __— ___.,... .. _ _. WAYN� S 1'� ,o'','�1I;i;., Co Trustee of TRUST[TNI:?if'l'..:�.GREEMENT OF GLEN H. STONER,���J��(���';'��T�:�ECEASED �'a�e 1 (�Yj TRUST UNDER AGREEMENT OF GLEN H. STONER,NOW DECEASED Income Balance On Hand Invento�-y Value Cash and Cash Equivalents ORRSTOWN BANK CHECKING - Checking account#102xx823 held in name of Trust $ 514.64 WELLS FARGO CHECKING ENDING IN 3372 50.01 WELLS FARGO EVERYDAY CHECKING - ENDING IN 3364 50.00 WELLS FARGO HIGH YIELD SAVINGS ENDING IN 7318 25,775.72 Total Cash and Cash Equivalents $ 26.390.37 Total Balance on Hand $ 26.390.37 RONNIE STONER, Co-Trustee of TRUST UND�R AGREEMENT OF GLEN H. STONER, N�W DECEASED ��,�� AYNE TONER, Co-Trustee of TRUST UNDER nGREEMENT OF GLEN H. STONER, NO W DECEASED Page 1 (42) TRUST UNDER AGREEMENT OF GLEN H. STOIW:IE'���;, 1°�,;�W DECEASED VERIFICATION RONNIE STONER, Co-Trustee of TRUST UNDER AGREEMEN"I'�(:}I^ i;�I�EN H. STONER,NOW DECEASED, hereby declares under oath that said co-trustee has fully �i��c:k ���iti-pfully discharged the duties of their office;that the foregoing First and Final Account is true and correcf �anci ;'�ally discloses all significant transactions occurring during the accounting period;that all known clai n�7� ;���;;�,nst the Trust have been paid in full; that to thcir knowledge there are no claims now outstanding against t'..z�;- �[rust; and that all taxes presently due from the Trust have been paid. This statement is made subject to the penalties of 18 Pa. C.S.A. Secti�+r7 49:p4 relating to unsworn falsification to authorities. � •�: ��ONNIE STONER Dated: 3 � I'.Il'.IL....I.1LIII 1 VERIFICATION (Continued) WAYNE STONER, Co-Trustee of TRUST UNDER AGREEMENT OF ULEN H. STONER,NOW DECEASED, hereby declares under oath that said co-trustee has fully and faithfully discharged the duties of their office; that the foregoing First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Trust have been paid in full; that to their knowledge there are no claims now outstanding against the Trust; and that all taxes presently due from the Trust have been paid. This statement is made subject to the penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. �;� cE?���,':.�-- � �"� AYNE STONER Dated: �-s