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Home My WebLink About01-0793 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2B0601 HARRISBURG. PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 001481 CHURCH ROBERT R POBOX 11963 210 WALNUT ST HARRISBURG, PA 1 7108-1 963 ACN ASSESSMENT AMOUNT CONTROL NUMBER -------- fold ---------- -------- 101 I $1 27.94 ESTATE INFORMATION: SSN: 162-22-1098 I FILE NUMBER: 2101-0793 I DECEDENT NAME: KANARR WilLIAM R I DATE OF PAYMENT: 08/06/2002 I POSTMARK DATE: 08/05/2002 I COUNTY: CUMBERLAND I DATE OF DEATH: OS/27/2001 I I TOTAL AMOUNT PAID: $127.94 REMARKS: ROBERT R CHURCH ESQUIRE CHECK# 47504234 INITIALS: CW SEAL RECEIVED BY: MARY C. lEWIS REGISTER OF WillS REGISTER OF WILLS HEATH L. ALLEN N. DAVID RAHAL CHARLES W. RUBENDALL II ROBERT L. WELDON EUGENE E. PEPINSKY, .JR. .JOHN H. ENOS m GARY E. FRENCH DONNA S. WELDON BRADFORD DORRANCE .JEFFREY S. STOKES ROBERT R. CHURCH STEPHEN L. GROSE R. SCOTT SHEARER WAYNE M. PECHT ELYSE E. ROGERS CRAIG A. LONGYEAR DONALD M. LEWISm BRIDGET M. WHITLEY .JOHN A. FEICHTEL ANN McGEE CARBON ELIZABETH .J. GOLDSTEIN BARBARA A. GALL STEPHANIE KLEINFELTER c: KEEFER WOOD ALLEN & RAHAL, LLP 210 WALNUT STREET P. O. BOX 11963 HARRISBURG, PA 17108-1963 ESTABLISHED IN 1878 OF COUNSEL: SAMUEL C. HARRY PHONE (717) 255-8000 WEST SHORE OFFICE: 415 F ALLOWFIELD ROAD CAMP HILL, PA 17011 17171612-5800 EIN No. 23-0716135 www.keeferwood.com WRITER'S CONTACT INFORMATION: (717) 255-8059 Fax: (717) 255-8003 E-Mail: rchurch@keeferwood.com August 5, 2002 Mary C. Lewis, Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013-3387 Re: Estate of William R. Kanarr, deceased Cumberland County File No. 21-2001-0793 Dear Mrs. Lewis: As counsel for Mrs. Dora K. Kanarr, the surviving spouse of the above- referenced decedent, I enclose a check from Wachovia Bank, N.A., in the amount of $127.94. This check represents final payment of the decedent's additional Pennsylvania inheritance tax, including interest through August 13, 2002. All Pennsylvania inheritance tax was for non-probate assets of the decedent and no probate administration was commenced. Please call me if you have any questions in this matter. Thank you for your assistance. Very truly yours, KEEFER WOOD ALLEN & RAHAL, LLP I~Rf!~~ By: Robert R. Church RRClkpf Enclosure cc: Mrs. Dora K. Kanarr (wlo encl.) Charlotte L. James (wlo encl.) Richard W. Kanarr (wlo encl.) William Sanchez, Trust Officer (wlo encl.) :l~ ~i:!'~~':_~:-~~~; 111./'....-- !ii i~ ~'- i;ill~ '!lII~ a i ~~e[ ::: _~~ _: ~\~.ti....9&" tf",~~ l'I'r-- -." .~,~:.,_ i. r' '.' e...;-'~ :;~. ~'l l .," l,:. ,......J . ,',,, ~~ r-... 1(j..:~G. ~~;;:<:- ( .+'/. 'or-\ "J \ { \/,;:.,.> \ '.' \ : flb~ 0 .;j\' (n ,.' ~ ':,"",C ~ I;! (~-)- Ii .' ......-.--- a. ...J ...J ...J ~ (I) I <0 ~ ~ a: fjj cO _~ W (I) 0 ~ lI:<O... 1-011'- Zoo...... W 1-"'<( ...J :>XD. ...J Z 0 - <( ..J co CJ o ~ o~ 0> .CO oD.oo 0... a: ~ N ~ a: I w I.L. W W ~ \.c I !!l~ ~5 .s:: at I'- L...:::J ex:> IDO C") -OQ)C") .!a >. L... I C> _ CI:l C") Q)c:::J...... a: :::J 0-0 0001'- .~ 0 Q) ...... ~"'CCI)<( ~~5a. -.s:: _ " Q5t Q) '-'..c:::JCI) ~ E 0 .;: CI:l:::JOCl:l ~O......O ..... IS! (~I ...:. + (';1 ..... ISl ..... ..... N IS! [:c';! " HEATH L. ALLEN N. DAVID RAHAL CHARLES W. RUBENDALL]I ROBERT L. WELDON EUGENE E. PEPINSKY. ,JR. ,JOHN H. ENOS m GARY E. FRENCH DONNA S. WELDON BRADFORD DORRANCE ,JEFFREY S. STOKES ROBERT R. CHURCH STEPHEN L. GROSE R. SCOTT SHEARER WAYNE M. PECHT ELYSE E. ROGERS DONALD M. LEWIS:III BRIDGET M. WHITLEY CRAIG A. LONGYEAR ,JOHN A. FEICHTEL ANN McGEE CARBON ELIZABETH ,J. GOLDSTEIN 01/ - 0/ - 793. KEEFER WOOD ALLEN & RAHAL, LLP 210 WALNUT STREET P. O. BOX 11963 HARRISBURG. PA 17108-1963 ESTABLISHED IN 1878 OF COUNSEL: SAMUEL C. HARRY PHONE (717) 255-8000 FAX (717) 255-8050 WEST SHORE OFFICE: 415 F ALLOWFIELD ROAD CAMP HILL, PA 17011 (717) 612-5800 EIN No. 23-0716135 WRITER'S DIRECT DIAL: (717) 255-8059 E-Mail: rchurch@keeferwood.com August 23, 2001 CERTIFIED MAil RETURN RECEIPT REQUESTED Mary C. Lewis, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 Re: Estate of William R. Kanarr, deceased Dear Mrs. Lewis: As counsel for Mrs. Dora K. Kanarr, surviving spouse of the above-referenced decedent, I enclose an Estate Information Sheet, as well as a check from First Union National Bank in the amount of $13,300. This check represents prepayment of Pennsylvania inheritance tax for the non-probate assets of the decedent. As all of the assets of the decedent were held either jointly with his spouse or through a revocable trust account, no probate administration is contemplated. Please send the official inheritance tax receipt to my attention at the above post office box address. Please call me if you have any questions concerning this matter. Thank you for your assistance. RRC/sg Enclosures J 7-3-4 Very truly yours, KEEFER WOOD ALLEN & RAHAL, LLP By: p,.?tfLL Robert R. Church COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2B0601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT CHURCH ROBERT R P.O BOX 11963 210 WALNUT ST HARRISBURG, PA 17108-1963 ______n fold ESTATE INFORMATION: SSN: 162-22-1098 FILE NUMBER: 21-2001- 0793 DECEDENT NAME: KANARR WILLIAM R DATE OF PAYMENT: 08/24/2001 POSTMARK DATE: 08/23/2001 COUNTY: CUMBERLAND DATE OF DEATH: OS/27/2001 ACN ASSESSMENT CONTROL NUMBER 101 TOTAL AMOUNT PAID: REMARKS: ROBERT R CHURCH ESQUIRE CHECK# 11652513 SEAL INITIALS: PB RECEIVED BY: REV-1162 EX(11-96) NO. CD 000192 AMOUNT -------- I $13,300.00 I I I I I I I I $13,300.00 MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS (Y') (Y') 0') 00 L.{) c.o ~ ~ rn ~ 0 I z i= I iii 0 - c.. UJ <] 0 UJ Ia: 0 u. - UJ co ~ UJ a: UJ I II p::: I~ p::: II- ~ IUJ 10 I I ;;a ! I 0 I 0 ~ ,-... 0 U ~ 0 0 ........ I.t'\ ~ ~ ~ ~ H ~ ....:l ~ ....:l ~ H I.t'\ ~ ~ .. .. 0 CGl ::lI E z .. OlQ C ::I Uz 0 ~ II II 011 N o - I.t'\ N Ol_ 8N N (ij r-- C- "0 . .S \D c: ~ .. C ::lI o E c GI U- C lQ = E GI II: Ol E o o .E .. ~ -EIT ~ H~ ZU t5~ <H H ..p::: tf)~ j~ HH ~< ~H O~ p::::> ~....:l Hi>< tf) tf) HZ c'!)Z ~~ p:::p-< .. .. o II. \ 'j i ' . ~ ;; - ({C,: ~.":r'j ;,.t r1 I."', , ~ .. .:.r:!. lilt j tiJ::!"ffd: ii r'. :r.'i:-. \ \,\\X~\t~ ~ > Ol !E- Ol Ol <Xl o C') '" o o o o a. ..J ..J ..J <( C') I to <E 0> a: ~ ~ _'Ji W C') 0 lltJ II: to ,... Z 1-0>,... (/),...,... W 1-""<( ..J :JXo. ..J Z 0 . <( ...J lD C) A ,II: o .... O:J O ~ .lD Oo.(/) 0,... - ~ N ~ a:: I W LL W W ~ Ul rl r-l -rI ~ OJ Ul \l-l ;j 0 0 ~ ["'- l<-l .w co (D OJ l<-l r') .w ;j OJ r') Ul 0 l<-l I D"'" Q ~ -rI () CO r') ITl C H 01 ;j rl ..lI ~ OJ :>. tJ1 0 ::r \ p::.wrJ.l["'- ~ rl ITl - Q ~ ;j OJ ITl 0 fz1 Ul 0 Ul r-'I H -rI () ;j ~ CJ J IZt ~ 0 III H OJ'O~ ITl --- E-t H ~ .w ru CO Pi:: CO l<-l OJ CJ fz1 . r-l ;j rl CJ tJ () l<-l 0 Ul OJ () -rI CJ ~~ r-l ru OJ l<-l Lll CO ;j ~ CO CJ ~()O () - CJ CJ CJ I"- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG. PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT CHURCH ROBERT R P.O BOX 11963 210 WALNUT ST HARRISBURG, PA 17108-1963 -------- fold DUPLICA TE ESTATE INFORMATION: SSN: 162-22-1098 FILE NUMBER: 2101-0793 DECEDENT NAME: KANARR WILLIAM R DATE OF PAYMENT: 02/26/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: OS/27/2001 ACN ASSESSMENT CONTROL NUMBER REV-1162 EXI11-96) NO. CD 000890 AMOUNT -------- 101 I $1,496.72 I I I I I I I I $1,496.72 TOTAL AMOUNT PAID: REMARKS: ROBERT R CHURCH ESQUIRE CHECK# 11658933 SEAL INITIALS: AC RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS . /J,f)~/;/ltzf/l~U ar l~.~ ~. .. f) ,& r;i~ ~~ /'lA.Jd'tVm ~~ff , &r- S'A~/tJO? I /'7-.3- ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' .. BUREAU OF INDIVIDUAL TAXES '\,r INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, AllOWANCE OR DISAllOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX iFP IDl-D2l KEEFER ETAL I Allount Relli Ued I PO BOX 11963 HBG PA l7OCo'a MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=is4-j-E3f-AFP-{OY=02Y-NOTicE--OF-YNHEififANCE-TAX-'A-PPRAisEMENT-,--ALrOWANCE-oi----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF KANARR WILLIAM R FILE NO. 21 01-0793 ACN 101 DATE 07-29-2002 TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) U) .00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 subllit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this forll with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .00 tax paYllent. 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) 494,082.94 8. Total Assets (8) 494,082.94 APPROVED DEDUCTIONS AND EXEMPTIONS: 9,850.00 9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage liabilities/liens (Schedule I) UO) 172.40 11. Total Deductions (11) 10.022 40 12. Net Value of Tax Return (2) 484,060.54 13. Charitable/Governllental Bequestsj Non-elected 9113 Trusts (Schedule J) (3) 35,578.80 14. Net Value of Estate Subject to Tax (4) 448,481.74 NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Allount of line 14 at Spousal rate US) 101,342.91 X 00 = .00 16. Allount of line 14 taxable at lineal/Class A rate (6) 347,138.83 X 045 = 15,621.25 17. Allount of line 14 at Sibling rate (17) .00 X 12 = .00 18. Allount of line 14 taxable at Collateral/Class B rate (8) .00 X 15 = .00 19. Principal Tax Due (9)= 15,621.25 TAX CREDITS: ,,~~~~. . l+J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 08-23-2001 CDOOO192 700.00 13,300.00 I 02-26-2002 CDOO0890 .00 1,496.72 INTEREST IS CHARGED THROUGH 08-13-2002 TOTAL TAX CREDIT 15,496.72 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 124.53 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 3.41 TOTAL DUE 127.94 III IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS lESS THAN $1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ROBERT R CHURCH ESQ 'OZ JUL. DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 07-29-2002 KANARR 05-27-2001 21 01-0793 CUMBERLAND 101 WILLIAM R ,- REV.1470 EX (6-88) . '* INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENTS NAME FILE NUMBER William R. Kanarr 2101-0793 REVIEWED BY ACN Bill Lyons 101 SCHEDULE ITEM EXPLANATION OF CHANGES NO. H 3 Not allowed against transfers. ROW Page 1 ~ /-?-,E-A./' BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REV-liD7 EX AFP <Di-D2l ROBERT KEEFER PO BOX HBG R CHURCH ~~& ETAL 11963 i .'HZ DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 08-26-2002 KANARR 05-27-2001 21 01-0793 CUMBERLAND 101 WILLIAM R Allount Rellitted C:PAl7108 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV =i6o-j-E3f-AFP-foY=o2Y------...--iNHERITANCE-YA3f-STA-fEMENY-OF'-AC-coUiff--.-i.--------------------- ESTATE OF KANARR WILLIAM R FILE NO.21 01-0793 ACN 101 DATE 08-26-2002 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 07-29-2002 P R I NCI PAL TAX DU E : ........................................................................................................................................................................................................................... 15,621.25 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 08-23-2001 CDOOO192 700.00 13,300.00 02-26-2002 CDOO0890 .00 1,496.72 08-06-2002 CDOO1481 3.27- 127.94 TOTAL TAX CREDIT 15,621. 39 BALANCE OF TAX DUE .14CR INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .14CR SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J " . C- ~ REV-1500 EX + (6-00) OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA REV-1500 ).-, t/ DEPARTMENT OF REVENUE .3 DEPT. 280601 INHERITANCE TAX RETURN FILE NUMBER HARRISBURG, PA 17128-0601 RESIDENT DECEDENT 21 2001 0793 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Kanarr , William R. 162-22-1098 DECE- DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE DENT OS/27/01 03/24/1911 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Kanarr , J):)ra K. B 3. Remainder Return CHECK r Original Return r Supplemental Return (date of death prior to 12-13-82) APPRO- 4. Limited Estate 4a. Future Interest Compromise 5. Federal Estate Tax Return Required (date of death after 12-12-82) PRIATE 6. Decedent Died Testate 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach copy of Will) (Attach a copy of Trust) BLOCKS 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death between ~ 11. Election to tax under Sec. 9113(A) 12-31-91 and 1-1-95) (Attach Sch 0) :JilJ$;$~ij:MQ$.l:ii.Q.QMi:l$fiiKiijijq9.ijijij$fSQ.~iC9.ijfIQtijtlN.ti<<jijffiijMAtIQN~MUmijgijt\:J!.i'tijpTQ; NAME COMPLETE MAILING ADDRESS COR- Robert R. Church, ESQ. 210 Walnut Street RE- FIRM NAME (If Applicable) P.O. Box 11963 SPON DENT Keefer Wood Allen & Rahal, I.J..P Harrisburg, PA 17108-1963 TELEPHONE NUMBER (717)255-8059 None OFFICIAL USE ONLY 1. Real Estate (Schedule A) (1 ) 2. Stocks and Bonds (Schedule B) (2) None 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None. r ~:.J~ 4. Mortgages & Notes Receivable (Schedule D) (4) None c' d .j "';:" N ~'" 5. Cash, Bank Deposits & Miscellaneous Personal l""";' Property (Schedule E) (5) NonE: -.-; 1'''''' 6. Jointly Owned Property (Schedule F) co 0 Separate Billing Requested (6) None f',.,l 0"', RECA- u PITULA- 7. Inter-Vivos Transfers & Miscellaneous .1.~'.::t. TION Non-Probate Property (Schedule G or L) (7) 494,082.94: ;-~ .... 1..)1 8. Total Gross Assets (total Lines 1-7) (8) 494,082.94 9. Funeral Expenses & Administrative Costs (Schedule H)(9) 13,350.00 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 172.40 11. Total Deductions (total Lines 9 & 10) (11 ) 13,522.40 12. Net Value of Estate (Line 8 minus Line 11) (12) 480,560.54 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax (13) 35,578.80 has not been made (Schedule J) 14. Net Value SubJect to Tax (Line 12 minus Line 13) (14) 444,981.74 SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 100,610.25 X .0 0 (15) 0.00 TAX 16. Amountof Line 14taxableat lineal rate 344,371.49 x .0 45 (16) 15,496.72 - COMPU- 17. Amount of Line 14 taxable at sibling rate 0.00 X .12 (17) 0.00 TATION 18. Amount of Line 14 taxable at collateral rate 0.00 x.15 (18) 0.00 19. Tax Due (19) 15,496.72 20. 0 le~c.k:ij~mYQVAij~:ij~dQe,$ji.N.G4!R~NPQ#*ijQyg~pAYM~rrtl ... .......................:.:...:......:...::/.:.:....ii~#.al;$)Rl$TqANSWi:;BAu;:;qU!:i$nQN$Qt{PAG!:i~.ANDB!:iGtU;GKMAtH1i")(.....:..::.:::..:............ . o PA15001 NTF 29755 Copyright 2000 Greatland/Nelco LP - Forms Software Only , Estate of: William R. Kanarr 21-2001-0793 SUMMARY OF ALlOCATIONS 'ID BENEFICIARIES Taxable at lineal rate Charlotte L. James - 30% Remainder Richard W. Kanarr - 6% Remainder Patti W. Kanarr - 6% Remainder Christine M. leVan - 10% Remainder Alyssa M. James - 17% Remainder Andrew K. leVan, Sr. - 6% Remainder Andrew K. leVan, Jr. - 20% Remainder Jerica Ruth Lahr - 5% Remainder * 103,311.45 20,662.29 20,662.29 34,437.15 58,543.15 20,662.29 68,874.30 17,218.57 344,371.49 * In the Trust Agreement and Amendment she is incorrectly referred to as "J erica LeVan LahI'." \ " PA REV-1500 EX (6-00) Page 2 Decedent's Complete Address: STREET ADDRESS 100 Mt. Allen Drive CITY I STATE T ZIP Mecbanic"''h, l"YY"'1' PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 15,496.72 13,300.00 700.00 Total Credits (A + 8 + C) (2) 14,000.00 3. Interest/Penalty if applicable D. :ntai9st E. Penalty (3) 0.00 (4) (5) 1,496.72 (5A) 0.00 (58) 1,496.72 Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 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. A. Enter the interest on the tax due. 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT Yes No ~ ~ 8 ~ 1. Did decedent make a transfer and: a. retain the use or income of the property transferred; ....................................... b. retain the right to designate who shall use the property transferred or its income; ................. c. retain a reversionary interest; or. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . . . 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. 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 fhe personal representative is based on information of vlfhich preparei'" has ar".,' :(novv'tedqe SIGNATURE OF PERSON R.~S~~,SIBLE FOR FILING RETURN, DATE . -IJC-"~-l' 1\. ;t~t.t-;'.('[ c:/'t/ ,d::e thL<<,~~ II, ;W <1;t... ADDRESS . ~. ' /l',! 'j, ", . '! >1 ~-7 . / Jhit4-j..t ::t,}t" t. A f::.,rjL' .' !:t..1-LaN-' lIi1'-,n.n.32 SIGNATURE 0 P P R THA R PRES TAT eg ADDRESS 210 Walnut Street, Harrisburg, PA 17108-1963 ~ ZOO.2. .............................................'..........-.............................................. .,.................. .............................................'...................,....,..' .....................................".............................,............... .............-:............,............................................',..............'..,........'..,........'-.......,........',.,..............'..,...........,..'..,..............'.....'..,..'.. ,...........................................,....................................'..............................,.....,..'..,..'..,........',....'.....'.........................,....'...'..,..'...... ........,.................-.-...............,.................,..:..,..............._..-........,..................',.......................,',....'........... ....... .......,......................,...........,.................,.....,...........,.....,.............................,...................,................,.............................".'..'...' .................-.........'........ ..........-,....,........,....,.............. ............,..'..,.................................,..'.......................'.....................................................'...........:.................'........,..'....................... ......................'..,.....,..'.............................:.........'.........................._............'..,..'..,..:..................................................,..........'......:-.. .,..'..,...........,..........'...'.'.................,...........,......-..............,..'....,'.........:,...................'.............. F~rd~t~;~fd~~th~~~;~ft~/J~17;,1!l!l4~~db~f~;~j~n~~;;1,1995,th~;~~;~;~i;n~~~~d~~th~~~t'~~I~~~rtr~~~i~r;t~~ri~/t;;~~~~~ith~~~;~i~i~8;~~~~~i;3~;~ [72 P.S. Ii 9116 (a) (1.1) (i)l. For dates of death on or after January 1, 1995, the tax rate is imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. Ii 9116 (a) (1.1) (ii)l. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements lor disclosure of assets and tlllng 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 twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S.1i9116(a){1.2)]. The tax rate imposed on the net value of transfers to orforthe use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72.P.S.1i 9116(1.2) [72 P.S.1i 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% [72 P.S.1i 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. o PA15002 NTF 29756 Copyright 2000 Greatland/Nelco lP - Forms Software Only ~ .. REV-1510 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF William R. Kanarr SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21-2001-0793 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY %OF EXCLUSION ITEM INCLUDE NAME OF THE TRANSFEREE, THEIR DATE OF DEATH DECD'S (IF TAXABLE VALUE RELATIONSHIP TO DECD & DATE OF TRANSFER. NO. ATTACH COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST APPLICABLE) 'I'he following items are held in William R. and Dora K. Kanarr Trust U/A dtd 10/26/90, as amended 1-22-99, First union National Bank, Trustee, NO.000001519191150: 1 First union Natl. Bank, MJney 97,666.90 100 97,666.90 Market 2 $75 united states Savings Bond Ser. 314.58 100 314.58 E dtd 7/1/77, CUSIP #912537UES 3 $25 united States Savings Bond Ser. 104.86 100 104.86 E dtd 8/1/77, CUSIP #912537UF2 4 $35,500 united States Savings Bond 35,500.00 100 35,500.00 Ser. HH, CUSIP #912550FX7 5 $1,000 united States Savings Bond 1,000.00 100 1,000.00 Ser. HH, CUSIP #912550FX3 6 $1,000 united States Savings Bond 1,000.00 100 1,000.00 Ser. HH, CUSIP #912550GA2 7 $1,000 united States Savings Bond 1,000.00 100 1,000.00 Ser. HH, CUSIP #912550GJ3 8 231.8787 shs CS Inter-Muni Trust, 25,132.36 100 25,132.36 CUSIP #990774283 9 22,695.994 shs Evergreen Select 123,693.16 100 123,693.16 Fixed Incane Plus CI. I, CUSIP #299908301 Accrued Incane 563.90 100 563.90 10 78 shs Arrerican Elec. Pwr Inc., 3,920.28 100 3,920.28 cammon, CUSIP #025537101, NYSE Accrued Incane 46.80 100 46.80 11 98 shs BP PIC, cammon, CUSIP 5,268.48 100 5,268.48 Total fran continuation paqe (s) 198,871.62 TOTAL (Also enter on line 7, Recapitulation) $ 494,082.94 7 CPA01 NTF 10910 (If more space is needed, insert additional sheets of the same size) Copyright Forms Software Only, 1997 Nelco, Inc. " Page 2 Estate of: William R. Kanarr 21-2001-0793 SCHEDULE G -- Inter-Vivos Transfers and Non-Probate Property Item No. Description % Of Date of Death Decd IS Value of Asset Interest Exclusion Taxable Value 11 #055622104, NYSE Accrued Incane 30.88 100 30.88 12 120 shs Bellsouth Corp., camon, 4,906.50 100 4,906.50 CUSIP #079860102, NYSE 13 120 shs Bristol Myers Squibb Co., 6,497.10 100 6,497.10 common, CUSIP #110122108, NYSE 14 300 shs Citigroup Inc., common, 15,637.50 100 15,637.50 CUSIP #172967101, NYSE 15 160 units Federal Natl. Mortgage 12,798.80 100 12,798.80 Assn. CUSIP #313586109 16 222 shs J P Morgan Chase & Co., 10,868.56 100 10,868.56 common, CUSIP #46625H100, NYSE 17 160 shs Johnson & Johnson, common, 15, 591. 60 100 15,591. 60 CUSIP #478160104, NYSE Accrued Incane 57.60 100 57.60 18 124 shs Kirriber 1 y Clark Corp., 7,383.26 100 7,383.26 common, CUSIP #494368103, NYSE 19 8, 522 .9010 shs Evergreen PA Tax 95,882.64 100 95,882.64 Free Fund Cl. Y, CUSIP #300326402 Accrued Incane 365.28 100 365.28 20 122.7020 shs Evergreen Tr. Stratg 28,827.60 100 28,827.60 Val I, CUSIP #299909507 Accrued Incane 24.30 100 24.30 TOTAL. (Carry forward to main schedule) . . . . . . 198,871.62 ~ REV-1511EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF William R. Kanarr SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-2001-0793 Debts of decedent must be reported on Schedule I. ITEM NO. A. FUNERAL EXPENSES: DESCRIPTION AMOUNT 1 Prepaid 0.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number{s)/EIN No. of Personal Representative(s) Street Address City State 0.00 Zip Year{s) Commission Paid: 2. 3. Attorney Fees Narre: Keefer Wcxx:l Allen & Rahal, lLP Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Dora K. Kanarr Street Address 324 Messiah Village" P.O. Box 2015 City Mechanicsburg State PA Zip 17055-2015 Relationship of Claimant to Decedent SUrviving Spouse 9,500.00 3,500.00 4. Probate Fees 0.00 5. Accountant's Fees Narre: Alan J. Ceperich, CPA 250.00 6. Tax Return Preparer's Fees 0.00 7 Attorneys' Estimated Disbursements 100.00 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 13,350.00 7 CPA11 NTF10911 Copyright Forms Software Only, 1997 Nelco, Inc. ~ REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF William R. Kanarr Include unreimbursed medical expenses. ITEM NO. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-2001-0793 DESCRIPTION AMOUNT 1 Decedent I s 1.illreimbursed final rredical expenses per attached schedule 172.40 7 CPA12 NTF 10912 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 172.40 Copyright Forms Software Only, 1997 Nelco, Inc. ESTATE OF WILLIAM R. KANARR, deceased Pennsylvania Inheritance Tax Return: Debts of the decedent Schedule of Decedent's Final Medical Expenses 02/08/02 Charges (-Refunds/ Amounts Paid/reimb. Check No. Check Date Description Credits)" by Estate 06/06/01 PinnacleHealth - West Shore $183.00 $0.00 Emergency Medical Services 2849 06/03/01 Services $76.95 $76.95 Messiah - West Shore EMS 2855 06/09/01 Same $78.15 $78.15 2857 06/15/01 Pharmerica $28.77 $28.77 2858 06/20/01 HealthSouth Rehab $985.00 $85.90 2861 06/23/01 Verizon - Final Phone $57.39 $57.39 Internists of Central Pa. - 6/6/01 2862 06/06/01 Inv. $195.36 $10.36 PA Empl. Ret. Sys.-Ref. Ben.- 2869 07/24/01 same - 5/28-5/30 $138.42 $138.42 2894 11/11/01 PinnacleHealth $19.39 $19.39 Beacon Medical Group - Refund 2830 06/29/01 (Medicare Paid) ($84.34 ) ($84.34) West Shore Emergency Medical 2831 06/29/01 Services - Refund ($71.32) ($71.32) Beacon - Refund - Deposit 08/02/01 Returned $47.66 0 11/11/01 Beacon/Cowley Refund ($67.66) ($67.66) CM - Credit Balance - Refund 08/01/01 Received ($3.35) ($3.35) HealthSouth Rehab - Refund 11/11/01 (bee. Pd by PEBTF) ($85.90) ($85.90) Internists of Central Pa. -Ck 06/06/01 Ret'd (Pd by PEBTF) ($10.36) ($10.36) TOTAL: 1Z2A \. REV-1513 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SCHEDULE J BENEFICIARIES William R. Kanarr No. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) RELATIONSHIP TO DECEDENT Do Not List Trustee(s) See Schedule attached 21-2001-0793 AMOUNT OR SHARE OF ESTATE ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 17 AS APPROPRIATE ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE None B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS See Schedule attached Actuarial Present Value of $45,000 charitable remainder interest at death of surviving spouse Total fran continuation page (8) TOTAL OF PART 11-- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 7 CPA13 NTF 10913 (If more space is needed, insert additional sheets of the same size) Copyright Forms Software Only, 1997 Nelco, Inc. 35,578.80 35,578.80 .. ESTATE OF WILLIAM R. KANARR, deceased Pennsylvania Inheritance Tax Return: Schedule of Beneficiaries 02/07/02 Amount for Beneficiary's Distribution Beneficiaries Distribution Percentage Amount Total for Distribution 480,560.54 Less: Charitable Remainder (35,578.80) 1. Dora K. Kanarr, (100.610.25) Surv. Spouse (Life Estate) Subtotal - remainder: 344,371.49 2. Charlotte L. James 344,371.49 30% 103,311.45 3. Richard W. Kanarr 344,371.49 6% 20,662.29 4. Patty W. Kanarr 344,371.49 6% 20,662.29 5. Christine M. LeVan 344,371.49 10% 34,437.15 6. Alissa M. James 344,371.49 17% 58,543.15 7. Andrew K. LeVan, Sr. 344,371.49 6% 20,662.29 8. Andrew K. LeVan, Jr. 344,371.49 20% 68,874.30 9. Jerica Ruth Lahr 344,371.49 5% 17.218.57 Total: 1.QQ.% $344.371.49 Estate of: William R. Kanarr SCHEDULE J, Part 1 - - Taxable Distributions Item No. Narre and Address of Beneficiary Relationship 1 Dora K. Kanarr - Life Interest 324 Messiah Village P.o. Box 2015 Mechanicsburg, PA 17055-2015 SUrviving spouse 2 Charlotte L. Jarres - 30% Remainder 930 Wildwcx:xi Square Court Virginia Beach, VA 23454 Daughter 3 Richard W. Kanarr - 6% Rem3.inder 3102 Prince Street Hal:Tisburg, PA 17111 Son 4 Patti W. Kanarr - 6% Remainder c/o Dave Armento 714 Range End Road Dillsburg, PA 17019 Daughter-in-law 5 Christine M. LeVan - 10% Remainder 69 Euclid Avenue Apt. 3 Stamford, CT 06902 Granddaughter 6 Alyssa M. Jarres - 17% Remainder 325 North Roserront Road Virginia Beach, VA 23452 Granddaughter 7 Andrew K. LeVan, Sr. - 6% Remainder El Sahara Motel apartments, Apt. 8 303 Flores Street Tucson, AZ 85705 Grandson 8 Andrew K. LeVan, Jr. - 20% Remainder 3223 Peters Mountain Road Halifax, PA 17032 Great-grandson 9 Jerica Ruth lahr - 5% Remainder * 3223 Peters Mountain Road Halifax, PA 17032 Step-great-granddaughter * In the Trust AgreEment and Amendment she is incorrectly referred to as II J erica LeVan Lahr. II Page 2 21-2001-0793 Arrount 100,610.25 103,311.45 20,662.29 20,662.29 34,437.15 58,543.15 20,662.29 68,874.30 17,218.57 Estate of: William R. Kanarr SCHEDULE J, Part 2 Charitable and Governrrental Distributions Item No. Description 1 Paxton United Methodist Church Harrisburg, PA 2 Trinity Lutheran Church Carrp Hill, PA 3 Neigbborbocd Center of United Methodist Church Harrisburg, PA 4 Visiting Nurse Association of Harrisburg, Inc. Harrisburg, PA 5 Tri-County United Way Harrisburg, PA 6 American Cancer Society, Dauphin County Unit Harrisburg, PA 7 Goodwill Industries of Central PA, Inc. Harrisburg, PA 8 River Rescue, Inc. Harrisburg, PA 9 Fire CaTIpany No. 1 - Carrp Hill Ambulance Assoc. Carrp Hill, PA 10 Pennsylvania State University Scholarship Fund State College, PA 11 Lock Haven University Scholarship Fund Lock Heaven, PA 12 Millersburg University Scholarship Fund Millersville, PA 13 Indiana University Scholarship Fund Indiana, PA 14 Cherry Tree-Ha:rmJny High School Scolarship Fund Cherry Tree, PA 15 Salvation Army - Harrisburg Corps Harrisburg, PA 'IOI'AL. (Carry forward to nain schedule) . . . . . . Page 2 21-2001-0793 Arrount 2,000.00 6,000.00 2,000.00 2,000.00 4,000.00 2,000.00 2,000.00 2,000.00 4,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 4,000.00 35,000.00 Estate of: William R. Kanarr SCEEDULE J, Part 2 - - Chari table and Governmental Distributions Item No. Description 16 Arrerican Red Cross, PA Capital Region Chapter Harrisburg, PA 17 Bethesda Mission of Harrisburg Harrisburg, PA 18 The Food Pantry Harrisburg, PA TOTAL. (Can:y forward to rrain schedule) . . . . . . Page 3 21-2001-0793 Arrount 4,000.00 4,000.00 2,000.00 10,000.00 . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF William R. Kanarr SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN REV-1514 EX + (1-97) (Check Box 4 on Rev-1500 Cover Sheet FILE NUMBER 21-2001-0793 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. o Will :€t: Intervlvos Deed of Trust 0 Other ............................................................................................}<..}}/V.lllipESSTA'tEINmEftSS1FCAllCutADON<.......................... .. . .. . . . . ..' NAME(S) OF LIFE TENANT(S) DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS LIFE ESTATE IS PAYABLE ]):)ra K. Kanarr - Life Interest 11/15/10 90 Term of Years Term of Years Term of Years Term of Years $ 480,560.54 .20936 5.8 % $ 100,610.15 1. Value of fund from which life estate is payable 2. Actuarial factor per appropriate table Interest table rate -- 031/2% 0 6% 010% :tfvariable Rate 3. Value of life estate (Line 1 multiplied by Line 2) ................:.;.:.:.:.:.;.:::;:::::;:;::;:;:::::::::;:::::;:;:;:;:::::::::;:::::::::;:::::::::::;:;:::::;:::;:::::::::::::;:::::;:::::::::::;:;:::;:;:::::::::;: ..................................................... .....................'.;.;.:.:.:.:.:::::::::::.:.:;:;:::::::::::::::::::.;.;.".:.;. ./nwNNO'tTYiNmEftSSmCAtCUtADONf......./}....................................... . . . . NAME(S) OF ANNUITANT(S) DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS ANNUITY IS PAYABLE Term of Years Term of Years Term of Years Term of Years 1. Value of fund from which annuity is payable $ 2. Check appropriate block below and enter corresponding (number) Frequency of payout -- 0 Weekly (52) 0 Bi-weekly (26) 0 Monthly (12) o Quarterly (4) 0 Semi-annually (2) 0 Annually (1) 0 Other ( ) 3. Amount of payout per period $ 4. Aggregate annual payment, Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interest table rate 031/2% 0 6% 0 10% o Variable Rate % 6. Adjustment Factor (see instructions) 7. Value of annuity -- If using 31/2%,6%,10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x LIne 6 $ If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 $ NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13,15,16 and 17. (If more space is needed, insert additional sheets of the same size) 7 PA15141 NTF 10881 Copyright Forms Software Only, 1997 Nelco, Inc. . Life Estate and Remainder Factors 2/8/02 Transfer Date: 97520 Rate: Calculation Type: Principal: Age: Term: 5/2001 5.80% One Life $480,561 90 10 life Estate Remainder Factor: 0.20936 0.79064 Value: $100,610.25 $379,950.75 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF William R. Kanarr SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN REV-1514 EX + (1-97) (Check Box 4 on Rev-1500 Cover Sheet) FILE NUMBER 21-2001-0793 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. o Will ~ Intervlvos Deed of Trust 0 Other ...................................UHtl.lltEESTA1E1NTEA$StcALeOtAll0Nf{)/..>....................... . NAME(S) OF LIFE TENANT(S) Chari table Remainder Beneficiaries DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS LIFE ESTATE IS PAYABLE 11/15/10 90 Term of Years Term of Years Term of Years Term of Years 1. Value of fund from which life estate is payable $ Actuarial Factor for Charitable Remainder 45,000.00 2. Actuarial factor per appropriate table Interest table rate -- 031/2% 06% 010% Wariable Rate 3. Value of life estate (Line 1 multiplied by Line 2) .79064 5.8 % $ 35,578.80 ....... ..................................................UANNO.rt:li'f:teAESt:.CAUeOtAll0NH((............................................ . NAME(S) OF ANNUITANT(S) DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS ANNUITY IS PAYABLE Term of Years Term of Years Term of Years Term of Years 1. Value of fund from which annuity is payable $ 2. Check appropriate block below and enter corresponding (number) Frequency of payout -- 0 Weekly (52) B Bi-weekly (26) B Monthly (12) o Quarterly (4) 0 Semi-annually (2) Annually (1) Other ( ) 3. Amount of payout per period $ 4. Aggregate annual payment, Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interest table rate 0 3 1/2% 0 6% 0 10% o Variable Rate % 6. Adjustment Factor (see instructions) 7. Value of annuity -- If using 3 1/2%, 6%, 10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 $ If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 $ NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13,15,16 and 17. (If more space is needed, insert additional sheets of the same size) 7 PA15141 NTF 10881 Copyright Forms Software Only, 1997 Nelco, Inc. Life Estate and Remainder Factors 2/8/02 Transfer Date: 97520 Rate: Calculation Type: Principal: Age: Term: 5/2001 5.80% One Life $45,000 90 10 Life Estate Remainder Factor: 0.20936 0.79064 Value: $9,421.20 $35,578.80 REV-1649 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF William R. Kanarr SCHEDULE 0 ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) FILE NUMBER 21-2001-0793 Do not complete this schedule unless estate Is making election to tax assets under Section 9113(A) of Inheritance & Estate Tax Act. If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Trust(marital, residual A, B, By-pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirements of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule 0, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule 0, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's survivin spouse under a Section 9113 A) trust or similar arran ement. DESCRIPTION VALUE 1 William and Dora Kanarr Trust U/A dtd 10/16/90, as 494,082.94 amended. 1-22-99 Part A Total $ 494,082.94 PART B: Enter the descri tion and value of all interests included in Part A for which the Section 9113 (A) election to tax is bein made. DESCRIPTION VALUE 1 William and Dora Kanarr Trust U/A dtd 10/16/90, as 494,082.94 amended. 1-22-99 7 PA16491 NTF 10882 Part B Total $ (If more space is needed, insert additional sheets of the same size) 494,082.94 Copyright Forms Software Only, 1997 Nelco. Inc. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.2B0601 HARRISBURG. PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT CHURCH ROBERT R P.O BOX 11963210 WALNUT ST HARRISBURG, PA 17108-1963 ------.- fold ESTATE INFORMATION: SSN: 162-22-1098 FILE NUMBER: 21-2001- 0793 DECEDENT NAME: KANARR WILLIAM R DATE OF PAYMENT: 08/24/2001 POSTMARK DATE: 08/23/2001 COUNTY: CUMBERLAND DATE OF DEATH: OS/27/2001 NO. CD 000192 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $13,300.00 I I I I I I I I TOTAL AMOUNT PAID: $13,300.00 REMARKS: ROBERT R CHURCH ESQUIRE CHECK# 11652513 SEAL INITIALS: PB RECEIVED BY: TAXPAYER MARY C. LEWIS REGISTER OF WILLS LAST WILL AND TESTAMENT OF WILLIAM R. KANARR I, WILLIAM R. KANARR, of the City of Harrisburg, Dauphin County, Pennsylvania, do hereby make this my Last Will and Testament, revoking any former Wills and Codicils made by me. FIRST: I give my tangible personal property and all casualty insurance that I am carrying on said tangible personal I property to my wife, Dora K. Kanarr, or if she does not survive me, I give said property to such of my children, Eda M. (LeVan) Prince, Charlotte L. James, Richard W. Kanarr and Robert J. Kanarr, who are living at my death to be divided equitably among or between them as they may determine, or if they are unable to agree, as my Executor shall determine, after considering the wishes of such children. I have complete confidence that my wife, my children, or my Executor will honor any written instructions that I may leave with regard to said tangible personal property. Any such property not so distributed shall be sold and the proceeds added to my residuary estate to pass as hereafter described. SECOND: I give, devise and bequeath the rest, residue and remainder of my estate, real and personal,. to Hamilton Bank, as Trustee of the William and Dora Kanarr Trust, or its successors in trust (herein referred to as my Trustee), under my Trust Agreement of even date herewith, to be held, administered and !/J//f J# /} ::f/ l/IP(t&~// IJ( /!ft~ -1- distributed as provided therein. If this bequest to my Trustee should fail for any reason, then I hereby incorporate the aforesaid Trust Agreement herein by this reference, as fully as if completely set forth herein, and I give, devise and bequeath such rest, residue and remainder of my estate, real and personal, as set forth therein. THIRD: If any beneficiary and I should die under such circumstances as would render it doubtful whether the beneficiary or I died first, then it shall be conclusively presumed for the purposes of this my will that said beneficiary predeceased me. FOURTH: (1) I name my wife, Dora K. Kanarr, as my Executrix, herein referred to as my Executor regardless of number or gender, to serve without bond in any jurisdiction in which called upon to act. If my wife shall be unable or unwilling to serve in such capacity, then Hamilton Bank, 3516 Market street, Camp Hill, Cumberland County, Pennsylvania, shall serve as my Executor. (2) If Hamilton Bank should fail to qualify as my alternate Executor hereunder, or for any reason should cease to act in such capacity, the successor or substitute Executor shall be a bank or trust company qualified to do business in the Commonwealth of Pennsylvania, which successor or substitute Executor shall be designated in a written instrument filed with the court having jurisdiction over the probate of my estate and '/ . g~ " / ,/J/ ./ " / /PP-eIt4'7// / /4~l~ -2- signed by Hamilton Bank, or in the absence thereof, by a majority of my children, or otherwise by the court having jurisdiction over my estate. FIFTH: ( 1) I give to any Executor and to any Trustee named in this will or any Codicil hereto or to any successor or substitute Executor or Trustee all of the powers enumerated in this will and all of the powers applicable by law to fiduciaries in the Commonwealth of Pennsylvania and in particular through the Pennsylvania Probate, Estates and Fiduciaries Code, as effective and as in effect on the date hereof, during the administration and until the completion of the distribution of my estate, and until the termination of all trusts created in this will or any Codicil hereto and until the completion of the distribution of the assets of such trusts. I direct that all such powers shall be construed in the broadest possible manner and shall be exercisable without court authorization. (2) 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 pre- ferring one beneficiary or group of beneficiaries over others. In determining the federal estate and income tax liabilities of ~~IL ,'J ,/I ~ -- 1,;?~ , ~fl N-t:/ ~ -3- my estate, my Executor shall have discretion to select the valuation date and to determine whether any or all of the allow- able administration expenses in my estate shall be used as federal estate tax deductions or as federal income tax deduc- tions. (3) If there be any property located outside the Commonwealth of Pennsylvania, in which I may have an interest at the time of my death, which cannot be conveniently administered as provided herein, then I authorize, but do not require, my Executor to appoint a bank or trust company with trust powers, to administer such property according to the terms of this will. (4) My Executor and my Trustee are authorized and empowered to disclaim any interest, in whole or in part, of which I, my Executor, or my Trustee, may be the beneficiary, devisee, or legatee, by executing an appropriate instrument (in accordance with section 2518 of the Internal Revenue Code of 1986, as amended, or such similar section as may then be in effect). (5) My Executor and Trustee are authorized and empowered to sell at public or private sale, or exchange, and to encumber or lease, for any period of time, any real or personal property and to give options to buy or lease any such property. Additionally, my Executor and Trustee are authorized and em- powered to compromise claims, to borrow from anyone (including a fiduciary hereunder) and to pledge property as security therefor, ;ft?;/l;/? /?~//~ -4- to make loans to and to buy property from anyone (including a fiduciary or beneficiary hereunder); provided that any such loans shall be adequately secured and at a fair interest rate. SIXTH: All e~tate, inheritance, succession and other death taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid out of the residue of my estate, as if such taxes were expenses of administration, without apportionment or right of reimbursement. However, if the cash and readily marketable assets of the principal of the residue of my estate are insufficient to make such payments in full, my Executor may certify the amount r':quired to my Trustee. I authorize my Executor to file any and all necessary tax returns /fV/ ~ ~ /ff~./_--~' .'.- .$/4Vf/ -5- and to pay all such taxes at such time or times as deemed advisable. IN WITNESS WHEREOF, I have set my hand and seal on this my Last Will and Testament this~~t~ day Of~~~, ,1990. a: ~v .' / ,,-1" / fi ...' , , )~~ ~//.. / ~ ( li. IAM R. N ( SEAL) SIGNED, SEALED, PUBLISHED, and) DECLARED by WILLIAM R. KANARR,) as and for his Last will and ) Testament, on the day and year) last above written, in the ) presence of us, who, at his ) request, in his presence, and ) in the presence of each other,) all being present at the same ) time, have hereunto subscribed) our names as witnesses: ) ) ) ) ) ) ) ) ) ) ) ) /-; ~-,:_./--J..t"l-'C, . ';~ /- ,....--.\ / / ! /., "// _ L.. ~~C / -6- SELF-PROVING AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA SSe COUNTY OF DAUPHIN WE, WILLIAM R. KANARR, and Su~a.nntL mt1jD{,ffJ !ZOh2fY- K [:/)u/(!!> and an/) P u)t;dP the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last will and that he had signed willingly (or willingly directed another to sign for him), and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witness and to the best of his or her knowledge the Testator was at that time eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence. /' l' ~ ;' I ' / . / l f[-, t L L,~ l'-_( witness 0~ ( ';.. L. I ' . witness /' ,-' , // ,C- " ,/'// /F Subscribed, sworn to, and KANARR, the Testator, and ,C)II4'7f7fJ(/ lY7a!Jk /J' unl7 E. L<..lj /j:' of (Y.ltbt/ , 1990. acknowledged before me by WILLIAM R. subscribed and sworn to before me by ..:J. ' . 1/ /' '" {;JJOy ^ c))u /rY? , witnesses, this ;:;. ~ VI, , and day q~..;0r';: !.La&J1#_ N ary Publ ic -' ,) / NOT^RIAL StAL 00NI LYNN UP~EG:lAFF, Notary Publfc Harrisburg, Dauphin co., PA -7- My Commission Expires June 20, 1992 HABENDUM ARTICLE I 1. 01 1. 02 1. 03 ARTICLE II 2.01 2.02 2.03 2.04 2.05 2.06 ARTICLE III 3.01 3.02 3.03 3.04 3.05 WILLIAM AND DORA KANARR TRUST TAB LEO F CON TEN T S ESTABLISHMENT OF TRUST; DATE OF AGREEMENT AND PARTIES THERETO 1 WHEN TRUST BECOMES IRREVOCABLE AND ADDITIONS TO TRUST Irrevocable Trust Upon Death of First Settlor to Die Transfer of Additional Property Trust as Beneficiary of Insurance 1 2 2 DISPOSITIVE PROVISIONS DURING LIFETIMES OF SETTLORS During Joint Lifetime of Settlors During Lifetime of Surviving Settlor Settlors are Primary Beneficiaries Final Expenses of a Deceased Settlor Testamentary General Power of Appointment In Default of Appointment Disposition Per Article III 2 3 3 3 4 4 DISPOSITIVE PROVISIONS UPON THE DEATH OF THE SECOND SETTLOR TO DIE Applicability 4 Specific Gift to Tax-Exempt Beneficiaries 5 Shares of Disqualified Tax-Exempt Beneficiaries 5 Residue to Individual Beneficiaries 5 Shares of Deceased Individual Beneficiaries 6 ARTICLE IV 4.01 4.02 4.03 4.04 4.05 4.06 4.07 4.08 4.09 4.10 4.11 4.12 ARTICLE V 5.01 5.02 5.03 5.04 DISTRIBUTION QUALIFICATIONS Facility of Payments Definition of Incapacity Accrued Income Clause Spendthrift provision Minority and Terms of Relation Defined Perpetuities saving Clause Provision for Minors Termination of Small Trusts Powers of Appointment Educational provision Generation-Skipping Trust Division Generation-Skipping Distributions and Terminations 7 7 8 8 8 8 9 10 10 10 11 12 POWERS AND DUTIES OF TRUSTEE Exculpatory Clause as to Purchaser Seeing to Application by Trustee 12 General Savings Clause 12 Reporting and Compensation 13 Investment Powers of Trustee 13 A. To Retain Assets 13 B. To Invest and Reinvest; Common Trust Fund 13 C. To Sell, Exchange, Encumber and Grant options 14 D. To Manage or Change Business and to Act as Partner, Officer or Director 14 E. To Borrow 14 F. To Deal with Subscription Rights; to Vote or Grant Proxies 14 G. To Participate in Corporate Reorganization 15 H. To Effect Insurance 15 I. To Use a Nominee; to Deposit Funds without Disclosure of Capacity 15 J. To Lease 15 K. To Manage Real Property 15 L. To Mortgage or Lease 16 M. To Establish Ancillary Trusts 17 N. To Employ Custodians, Brokers, Accountants, Appraisers, Attorneys and Agents 17 ARTICLE VI 6.01 6.02 6.03 6.04 O. To Take or Defend Proceedings at Law; to Compromise or Arbitrate To Distribute in Cash or Kind To Receive Additional Assets To Move Assets from Place to Place To Deal with other Trusts of Settlors or Settlors' Family To Deal with Oil, Gas and Mineral Leases To Continue Exercise of Power at Termination To Allocate Between Income and Principal To Invest in Options, straddles and Futures P. Q. R. S. T. U. V. w. MISCELLANEOUS PROVISIONS Resignation of Trustee Appointment of Successor T~ustee Power to Merge Trust Situs 18 18 18 18 18 19 19 19 19 20 20 20 21 WILLIAM AND DORA KANARR TRUST THIS TRUST AGREEMENT, made this 'J,l.? 10 day of 0 Co --z-- 1990, by and between WILLIAM R. KANARR and DORA K. KANARR, husband and wife, of the City of Harrisburg, Dauphin County, Pennsylvania, hereinafter referred to as "Settlors,1I and HAMILTON BANK, 3516 Market street, Camp Hill, Pennsylvania, hereinafter referred to in the singular and neuter gender as "Trustee.1I (For convenience this Agreement may be referred to as liTHE WILLIAM AND DORA KANARR TRUST.") WIT N E SSE T H : The Settlors hereby transfer to the Trustee assets which are the Settlors' property and which are listed on Schedule A attached hereto and made a part hereof. All trust property shall be owned (an undivided) one-half by William R. Kanarr and (an undivided) one-half by Dora K. Kanarr, as their respective separate property. The Trustee shall hold such property and any additions thereto in trust for the uses and purposes and upon the terms and conditions hereinafter provided. All distributions during the joint lifetime of the Settlors, shall be deemed received by the Settlors as equal co-tenants. ARTICLE I Revocability and Additions to Trust 1.01 This Trust Agreement is revocable during the joint lifetime of the Settlors and Settlors retain the power to alter, amend or revoke this Trust Agreement, either in whole or in part. This Trust Agreement shall become irrevocable upon the death of the first Settlor to die. 1.02 The Settlors may transfer and convey other property to the Trustee and may increase this trust or any part thereof by gift, bequest, devise, appointment or beneficiary designation, all subject to acceptance thereof by the Trustee. 1.03 The Settlors may cause the proceeds of insurance con- tracts, employee benefit plans and other such contracts to be made payable to the Trustee. The owner of such contracts shall retain all rights, options and privileges conferred by the terms of all such contracts, including any benefits accruing during the owner's lifetime, and this trust shall include only the net proceeds payable to the trust at the death of the insured. The Trustee shall have no duties or responsibilities with respect to such contracts other than to collect the net proceeds payable under contracts of which the Trustee has knowledge and to add such proceeds to corpus. The Trustee shall not be required to enter into any legal proceedings with respect to such contracts unless indemnified to its reasonable satisfaction. ARTICLE II Dispositive Provisions Durinq Lifetimes of Settlors 2.01 During the joint lifetime of the Settlors, the Trustee shall pay to or apply for the benefit of the Settlors, or either of them, all of the net income in convenient installments and so much of the principal of the trust estate, up to the whole thereof, as the Settlors, or either of them, may from time to -2- time request. If at any time both of the Settlors should become incapacitated, or for any reason be unable to advise the Trustee of their financial needs, the Trustee may in its absolute discretion pay to or apply for the benefit of the Settlors, or either of them, so much of the principal or income of the trust estate as the Trustee in its sole discretion shall determine. 2.02 Upon the death of the first Settlor to die, the Trustee shall pay to the surviving Settlor all of the net income in convenient installments and so much of the principal of the trust estate, up to the whole thereof, as the surviving Settlor may from time to time request. If at any time the surviving Settlor should become incapacitated, or for any reason be unable to advise the Trustee of his or her financial needs, the Trustee may in its absolute discretion pay to or apply for the benefit of the surviving Settlor so much of the principal or income of the trust estate as the Trustee in its sole discretion shall determine. 2.03 In exercising the discretions conferred by this Article II, the Trustee is advised that the Settlors are the primary beneficiaries and the Trustee shall consider the needs of all other beneficiaries to be secondary. 2.04 Upon the death of a Settlor, the Trustee may pay from the principal or income of the trust estate the expenses of such deceased Settlor's last illness, and funeral and burial expenses, if his or her estate should be inadequate or inappropriate for such purpose. -3- 2.05 Upon the death of the second Settlor to die, any part or all of the assets remaining in the trust estate, including any income that may be accrued or undistributed, shall be distributed to or among such persons as the second Settlor to die shall specifically appoint in his or her Last Will and Testament by specific reference to this Trust Agreement in accordance with section 4.09 of Article IV. The second Settlor to die may appoint such trust property and accumulated income to himself or herself, to his or her estate, to his or her creditors or to the creditors of his or her estate. 2.06 In default of the exercise of such power of appointment by the second Settlor to die or insofar as any part of the trust estate shall not be effectively appointed, then upon the death of the second Settlor to die the entire remaining part or all of the assets remaining in the trust estate, including any income that may be accrued or undistributed, shall be held, administered and distributed as provided in Article III below. ARTICLE III Dispositive provisions Upon the Death of the Second Settlor to Die 3.01 Upon the death of the second Settlor to die, the entire remaining part or all of the trust estate, including any accrued or undistributed income, shall be distributed as provided in this Article III. -4- 3.02 The Trustee shall distribute a pecuniary amount equal to five percent (5%) of the fair market value of the trust estate (including accrued or undistributed income) on the date of the death of the second Settlor to die, among the following organizations, all without restriction as to use: A. B. C. D. E. G. Tax-Exempt Beneficiary Percent F. Trinity Lutheran Church Harrisburg, PA Paxton United Methodist Church Harrisburg, PA Neighborhood Center of united Methodist Church, Harrisburg, PA Tri-County united Way Harrisburg, PA The Salvation Army - Harrisburg Corps Harrisburg, PA American Red Cross, Pennsylvania Capital Region Chapter Harrisburg, PA Goodwill Industries of Central Pennsylvania, Inc. Harrisburg, PA Bethesda Mission of Harrisburg Harrisburg, PA The Food Pantry Harrisburg, PA Visiting Nurse Association of Harrisburg, Inc. Harrisburg, PA River Rescue, Inc. Harrisburg, PA Fire Company No. 1 - Camp Hill Ambulance Association Camp Hill, PA Hillsdale Ambulance Association Hillsdale, Montgomery Township, Indiana County, PA 5 % 25 % 5 % 2~% 5 % 5 % 5 % 5 % H. 10 % 1. 10 % J. 2~% K. 5 % L. 15 % M. TOTAL 100 % 3.03 If any of the organizations named in section 3.02 is not an organization described in Section 170(c) of the Internal Revenue Code of 1986, or such similar section in effect at the -5- time of any distribution to such organization, then such organization's share shall be divided among the remaining organizations described in Section 170(c) and if none of the organizations named above is a tax-exempt organization described in Section 170(c) of the Internal Revenue Code of 1986, or such similar section then in effect, the Trustee shall distribute the pecuniary amount described in Section 3.02 above to one or more organizations then described in section 170(c) of the Internal Revenue Code of 1986, or such similar section then in effect, as the Trustee shall select in its sole discretion. 3.04 After payment of the pecuniary amount specified in Section 3.02 above, the Trustee shall distribute the entire remaining part or all of the trust estate, including any accrued or undistributed income, among the following beneficiaries, or if a beneficiary shall not survive to the distribution date, then to such deceased beneficiary's then-surviving issue, per stirpes: A. B. C. D. E. F. G. H. I. Beneficiarv (Relationship to Settlors) Percent Eda M. LeVan Prince (Daughter) Charlotte L. James (Daughter) Richard W. Kanarr (Son) Robert J. Kanarr (Son) Christine M. LeVan (Granddaughter) Andrew K. LeVan, Sr. (Grandson) Alyssa M. James (Granddaughter) Andrew K. LeVan, Jr. (Great-Grandson) Jerica Lahr (daughter of Jocelyn LeVan) TOTAL 20% 26% 11% 11% 5% 11% 11% 3% 2% 3.05 If any beneficiary named in section 3.04 above shall 100% die without issue surviving on the distribution date, then such -6- deceased beneficiary's share shall be divided among the remaining beneficiaries, in the proportions specified. ARTICLE IV Distribution Qualifications 4.01 Payments or distributions of income or principal may, at the direction of a beneficiary, be deposited in any bank to the credit of that beneficiary in an account carried in his or her name or jointly with another or others. Payments or dis- tributions to or for the benefit of a beneficiary under disability may be made by the Trustee in its sole discretion: (1) directly to such beneficiary; (2) to his or her guardian; (3) to some near relative or friend; (4) by applying such pay- ments directly for the benefit of such beneficiary. 4.02 A person shall be deemed under disability if he or she be a minor, under legal disability declared by a court of compe- tent jurisdiction, or incapacitated. For the purposes of this trust a person shall be deemed incapacitated upon certification in writing by any attending physician of such person that he or she is unable properly to manage business matters without assis- tance. In the event such person has no attending physician, the Trustee may appoint a physician in or near the county in which such person is then located, to make such certification. written certification in like manner advising that such person has recovered and is once again able properly to manage business matters without assistance will remove such presumption of disability. -7- 4.03 Income accrued or collected, but not distributed at the time of the termination of any estate or interest in any trust, shall, unless otherwise indicated, be payable as income to the beneficiary or beneficiaries entitled to the next estate or interest; provided, however, that the Trustee may charge thereto any accrued taxes, expenses or compensation of the Trustee which in its opinion should be so charged. This provision shall not limit the proper exercise of any power of appointment. 4.04 No interest in any irrevocable trust hereunder shall be subject to attachment or other legal process, to the control or interference of any creditor or spouse of any beneficiary, or to anticipation or alienation by any beneficiary. 4.05 Unless otherwise modified, all terms of relation herein shall include persons legally adopted, provided that the order or decree of adoption is entered before such adopted person attains the age of twenty-one (21) years. Further, the terms, "child" and "children" shall mean descendants of the first degree, "issue" shall mean descendants of any degree and a "minor" shall be a person under twenty-five (25) years of age. 4.06 If any trust hereunder (whether by original creation or by extension thereof through the exercise of a power of appoint- ment) shall not have terminated at the expiration of a period of twenty-one (21) years after the death of the survivor of all of the Settlors' issue living when this trust first became irrevoca- ble, such trust shall thereupon immediately vest in and be distributed free of trust to the person or persons then entitled -8- to receive or have the benefit of the income therefrom and in the same proportions or, if their interests are indefinite, in equal shares. 4.07 Whenever any nondiscretionary distribution of principal hereunder is required to be made to a person who has not attained the age of twenty-five (25) years, the interest so required to be paid shall be indefeasibly vested in that beneficiary, but the Trustee may retain the amount payable until the beneficiary attains such age or dies, whichever first occurs, and the Trustee may pay so much of the income and principal to or for the benefit of the beneficiary as in the Trustee's sole discretion is neces- sary to provide for his or her health, education and support in reasonable comfort. Any income not distributed may be added to the principal of such interest and invested as a part thereof. When the beneficiary attains the age of twenty-five (25) years or dies, whichever first occurs, the then remaining principal and undistributed income shall be paid to him or her if living, or to his or her estate if deceased. Provided, however, that should the amount involved be too small in value in relation to minimum fiduciary fees and expenses to warrant the reasonably economic continuation of such trust, the Trustee may (in its sole dis- cretion) establish a custodianship under the appropriate Uniform Gifts to Minors Act, selecting (in its sole discretion) a suit- able person to act as custodian, the receipt of whom shall be a complete and final discharge of the Trustee. -9- 4.08 If at any time any trust established hereunder shall have become too small in value in relation to minimum fiduciary fees and expenses to warrant the reasonably economic continuance of such trust, the Trustee in its sole discretion may pay the then principal and undistributed income to the primary income beneficiary or, if none, to the persons then entitled to receive or have the benefit of the income therefrom and in the same proportions or, if their interests are indefinite, in equal shares, and the trust shall thereupon terminate. 4.09 Any testamentary power of appointment granted hereunder may be validly exercised by the donee to whom such power is granted by specific reference to this Trust Agreement in the Last will and Testament of such donee dated on or at any time after the date of this Trust Agreement. The Trustee may rely upon any instrument admitted to probate in any jurisdiction as the Last will and Testament of the donee to whom such power is granted; and, if the Trustee shall have no written notice of the existence of any Last will and Testament of such donee within a period of three (3) months after his or her death, the Trustee may assume that such donee died intestate without exercising such power, but the provisions of this section shall not affect any right which an appointee or beneficiary in default of appointment may have against any distributee. 4.10 In the event the Trustee shall receive a request under any trust established hereunder for funds for educational pur- poses beyond the secondary school level (including vocational -10- training and professional and postgraduate courses of study), the Trustee may in its discretion disburse funds for tuition, fees, books, room and board, reasonable clothing and incidentals, and reasonable transportation between home and school; provided, however, that such beneficiary is enrolled in an accredited university or college, or in a recognized and established profes- sional, trade or vocational school, carrying a reasonable number of units, making reasonable academic progress toward a recognized degree or toward obtaining a recognized and useful profession, trade or vocation. The judgment of the Trustee in all such matters shall be binding and conclusive on all persons interested hereunder. 4.11 If a trust hereunder would be partially exempt from the generation-skipping tax by reason of a generation-skipping tax exemption allocated to it, before the allocation the Trustee in its discretion may divide the trust into two separate, identical trusts of equal or unequal value, to enable the person who is making the allocation to allocate the generation-skipping tax exemption solely to one trust which will be entirely exempt from the generation-skipping tax. In addition, if a trust hereunder is entirely exempt from the generation-skipping tax and adding property to the trust would partially subject it to the gen- eration-skipping tax, the addition shall not be made and the property instead shall be held as a separate trust identical to the exempt trust. In both cases the two trusts shall have the same terms and conditions, but the Trustee shall not make discre- -11- tionary distributions from the income or principal of the exempt trust to beneficiaries who are non-skip persons so long as any readily marketable assets remain in the non-exempt trust. 4.12 If the Trustee considers that any distribution from a trust hereunder other than pursuant to a power to withdraw or appoint is a taxable distribution subject to a generation-skip- ping tax payable by the distributee, the Trustee shall augment the distribution by an amount which the Trustee estimates to be sufficient to pay the tax and shall charge the same against the trust to which the tax relates. If the Trustee considers that any termination of an interest in trust property hereunder is a taxable termination subject to a generation-skipping tax, the Trustee shall pay the tax from the trust property to which the tax relates, without adjustment of the relative interests of the beneficiaries. ARTICLE V Powers and Duties of Trustee 5.01 No person dealing with the Trustee shall be obliged to inquire as to its powers or to see to the application of any money or property delivered to it. 5.02 Should any part, clause, provision or condition of this Trust Agreement be held to be void, invalid or inoperative, such invalidity shall not affect any other provisions hereof, which shall be effective as though such invalid provision had not been made. -12- 5.03 The Trustee shall provide statements of its receipts and disbursements at least annually to the Settlors during Set- tlors' joint lifetime and thereafter to each adult income bene- ficiary. The Trustee shall be reimbursed for all reasonable expenses incurred in the management and protection of the trust estate and shall receive reasonable compensation for its serv- ices. 5.04 In the investment, administration and distribution of the trust estate and the separate shares thereof, the Trustee (subject to its duty to apply the proceeds and income of the trust estate to the purposes herein specified, and subject to any restrictions of the Trustee's power to manage the investments which may be set forth in this Trust Agreement) may perform every act in the management thereof which individuals may perform in the management of like property, owned by them free of trust, and it may exercise every power with respect to each item of property in the trust estate, real and personal, which individual owners of like property can exercise, including by way of illustration, but not by way of limitation, the following powers: A. To retain indefinitely any property (including stock of any corporate Trustee hereunder or of a parent or affiliate company) originally constituting the trust or subse- quently added thereto, although not of a type, quality or diver- sification considered proper for trust investments; B. To invest and reinvest the trust property in bonds, stocks, common trust funds, mortgages, notes or other -13- property of any kind, real or personal, suitable for the invest- ment of trust funds; C. To sell any such property upon such terms and conditions as may be deemed proper, at public or private sale, on credit for such period of time as may be deemed proper or for cash, and with or without security; to exchange, mortgage, pledge or otherwise encumber any such property upon such terms and conditions as may extend beyond the term of any trust hereunder; to grant options for any of the foregoing; D. To manage and conduct the affairs of any business or interest which is held hereunder; to act as a partner or limited partner; to act as an officer, director or employee of any such corporation or other business entity through designated employees, and to receive compensation for acting as such; to incorporate or otherwise change the form of the business; to sell or otherwise liquidate any such interest; to delegate the actual operation or management to others; E. To borrow from time to time from any person or corporation (including the Trustee) for such periods of time and upon such terms and conditions as may be deemed proper such sums of money as may be deemed necessary or advisable, and to secure such loans by the pledge, hypothecation or mortgage of any trust property hereunder; F. To exercise, reject or otherwise dispose of any purchase, conversion or subscription rights arising from or issued in connection with any stock, security or other property -14- held hereunder; to vote in person and to give general or special proxies or powers of attorney for voting or action in respect of shares or securities, which proxies may be discretionary and with power of sUbstitution; G. To participate in any plan or reorganization, including consolidation or merger, to deposit any property under any such plan or reorganization with any protective or reorga- nization committee and to delegate to such committee discretion- ary power with relation thereto; to pay a proportionate part of the expenses of such committee and any assessments levied under any such plan and to accept securities or other property received pursuant to any such plan; H. To effect, fire, rent, title, liability, casualty or other insurance of such nature and in such form and amount as may be deemed desirable upon or in relation to any property of the trusts; I. To hold bonds, shares of stock or other securities in bearer form, in its name or in the name of a nominee, and to deposit cash in one or more banks checking or savings accounts without indication of any fiduciary capacity; J. To make any lease or sublease of any such property for such period of time and to include therein any covenants or options for renewal as may be deemed proper without regard to the duration of any trust; K. To manage any real property or interest therein held hereunder in such manner as shall be deemed advisable, and -15- to vacate and abandon the same; to adjust boundaries; to demolish any buildings or improvements; to grant easements; to subdivide and sell or lease subject to any covenants; to partition and to pay any sums necessary for equality of partition; to perfect the title thereof; to expend such amounts as shall be deemed advis- able for the maintenance or repair of any buildings or improve- ments; to expend such amounts as shall be deemed advisable for the development, alteration or improvement of the same or for the erection of any buildings or improvements, and to determine whether or not to establish reserves for depreciation of any buildings or improvements; L. To renew, extend, subordinate or replace or to participate in the renewal, extension, subordination or replace- ment of any mortgage or any lease upon such terms as may be deemed advisable; to release from the lien of a mortgage a portion of the property subject thereto; to accept surrender, cancellation or assignment of any lease and to pay a consid- eration therefor to such extent as may be deemed advisable; to agree to a reduction in the rate of interest on any mortgage or rental payments due under any lease or to any other modification or change in the terms of any mortgage, or of any guarantee securing any mortgage or of any lease, in any manner and to any extent as may be deemed advisable; to waive or forbear to sue on any default in the performance of any covenant or condition of or payment due under any mortgage or lease or in the performance of any covenant or condition of or payment due under any mortgage or -16- lease or in the performance of any guarantee or to enforce any such default in such manner and to such extent as may be deemed advisable; to exercise and enforce and forbear to exercise and enforce in any action, suit or proceeding at law or in equity any rights or remedies in respect of any mortgage or of any guarantee or of any lease held hereunder and at any foreclosure to purchase the real property covered by any mortgage; to take a deed in lieu of foreclosure and to pay a consideration therefor; and to retain any such real property received on any foreclosure; M. To act in any juriSdiction where permitted by law to do so, or to establish an ancillary trust and designate one or more persons, or a bank or trust company to be ancillary trustee in any jurisdiction in which ancillary administration may be necessary; to negotiate and determine the compensation to be paid to any such ancillary trustee whether or not any compensation would otherwise be authorized by law, and to pay such compensa- tion from the trust property; to direct that an ancillary trustee shall not be required to furnish bond or security for the faith- ful performance of duties in such jurisdiction; to grant to any ancillary trustees with respect to any and all property subject to administration by them all of the powers, authorities and discretions appropriate to the ancillary administration; and to remove any acting ancillary trustee and appoint another, or appoint itself, at will; N. To employ as custodians, brokers, accountants, appraisers, attorneys or other agents such persons, firms or -17- organizations as the Trustee may deem necessary or desirable and to pay the reasonable compensation of such persons from the trust property; o. To take or defend any proceedings at law or in equity with reference to or in any manner concerning the trust and to represent the interests of the trust in any proceedings, with power to settle, compromise and refer to arbitration any matter in any way affecting the same; to pay, compromise or contest any other claim or dispute directly or indirectly affect- ing the property of the trust hereunder; P. To make principal and income distributions in cash or in kind; or partly in each, or in undivided interests or in different assets or disproportionate interests in assets; to value the trust property for such purposes; and to sell any property in order to make division or distribution; Q. To receive property by gift or will or otherwise from any person or persons as additions to any trust or trust hereunder and to hold the same upon such trust or trusts and to administer it under the provisions hereof; R. To keep any or all of the property of the trust at any place or places in the state of the Trustee's domicile or elsewhere within the United states or abroad, or with a deposi- tary or custodian at such place or places; S. To deal with, purchase assets from or make loans to, the fiduciary of any trust made by Settlors or any member of the Settlors' family or any trust or estate in which any -18- beneficiary under this Agreement has an interest and to retain any property so purchased; T. To enter into oil, gas and other mineral leases, on such terms as it may deem proper, and to enter into any pooling, unitization, repressurization, community and other types of agreements relating to the development, operation and conser- vation of mineral properties; u. To continue to exercise all powers as Trustee after termination for such period of time as the Trustee in its sole discretion shall deem necessary for the orderly and proper termination and transfer of the trust estate; v. To allocate receipts and disbursements between income and principal in such manner as the Trustee in its sole discretion determines even though a particular allocation or allocations may be made in a manner inconsistent with what would otherwise be applicable state law. w. To buy, sell, trade and deal in securities of every nature (including "short" sales) and including puts, calls, straddles and other options, covered and uncovered, and commod- ities of every nature and contracts for the future delivery of commodities of every nature, on margin or otherwise, and for such purpose to maintain and operate margin and commodity accounts with brokers; and, in connection therewith, to borrow money and to pledge any and all stocks, bonds, securities, option con- tracts, commodities, and contracts for the future delivery -19- thereof, held or purchased by the Trustee with such brokers as security for loans or advances made to the Trustee, however, subject to the Trustee's duty to invest prudently. ARTICLE VI Miscellaneous provisions 6.01 The Trustee may resign from any trust hereunder at any time by giving written notice to each Settlor then living. The resignation shall be effective upon a qualified successor being appointed to act in its place. The guardian or attorney-in-fact under a durable general power of attorney of a Settlor under disability shall receive notice and have authority to act for such Settlor under this section and the next following section. 6.02 Upon the death, resignation or incapacity of the Trustee, a successor Trustee shall be appointed by the then- living Settlor(s). No successor Trustee shall be personally liable for any act or omission of any predecessor and, with the written approval of the then-living Settlor(s), a successor Trustee may accept the account rendered and the property received as a complete discharge to the predecessor Trustee without incurring liability for so doing. Any successor Trustee appointed hereunder shall have all the powers, discretions, rights, obligations or duties of the original Trustee. A Succes- sor Trustee may qualify by filing a written acceptance of trust with the trust records. 6.03 The Trustee may at any time merge this trust, or any separate trust hereunder, with any other trust held by it, -20- whether created by the Settlors or any other person, by Will or inter vivos agreement, if the terms of such trust are then sub- stantially similar and held for the benefit of the same beneficiaries. Should it become necessary or desirable to separate the merged trusts, any method or formula selected by the Trustee in good faith to effect such separation shall be binding and conclusive upon all persons interested hereunder. 6.04 This Trust Agreement shall be construed under and regulated by the laws of the Commonwealth of Pennsylvania as now or hereafter in effect. The situs of all trusts created herein shall be Cumberland County, Pennsylvania. IN WITNESS WHEREOF, the Settlors and the Trustee have hereunto duly executed this Revocable Trust as of the day and year first above written. n~ 7;,/ ;Y/~lA/1..; DORA K. KANARR, Settlor ATTEST: , ,,: lAth (f LAMiJ ( sst.)" Secretary II ,} v HAMILTON BANK By ~ cf' {U~~/ Ann E. Wulf, Trust;6fficer -21- COMMONWEALTH OF PENNSYLVANIA SSe COUNTY OF DAUPHIN "1 On this, the ~&~ day of 6cK~~~~ ,1990, before me, the undersigned officer, personally appeared WILLIAM R. KANARR and DORA K. KANARR, husband and wife, known to me (or satis- factorily proven) to be the persons whose names are subscribed to the within instrument, and acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~ . . .~ J..U .'~ P, Ntary ~iC (pY ft~ I .- ! ~S7~Rr~l SE,1L f i "{"~,n ! "''''j~~ ':()1"'\J::"::J~':'C' "",_A..,.,.] ~"'""';"" ~ v~';,;,~"''''':'~_:::::~'''~-'''.:;~j;~'io.';~.'C~~'.. -?,\IJ\.\OO . I "': C;;;llI"li~:';::r1Exoire:; June 20, 1992j' ,------------.--.-- . COMMONWEALTH OF PENNSYLVANIA SSe COUNTY OF DAUPHIN On this, the ;2L..L-<- day of C-CZC:':"'(:iJ,L , 1990, before me, the undersigned officer, personally appeared ANN E. WULF, who acknowledged herself to be Trust Officer of HAMILTON BANK, a state banking corporation, and that she, as such officer being authorized so to do, executed the foregoing instrument for the purposes therein contained by signing the name of the organization by herself as such officer. IN WITNESS WHEREOF, I hereunto set my hand and official seal. /) .. . 4 /. '_/ . .' A ~ tY<-LJ.!(./1L-L .i:tiL qo/l-- ltbtary PUblic ,.' ~OTARtAL SE.\L I JCNi L~~~U~~E~~IFF, H:tsry Public I ~I::~'" ~':1'Y";, :--~~~hi~ C:;., P.~ I ~f c:,.....;j ~: :,' ::~;~ :"~"5 June 2C, 1992 . ----~._-_. -,"P--_.."-- -22- William and Dora Kanarr Trust Schedule A Description CASH CCNB Cert. of Deposit #114503 CCNB Cert. of Deposit #83198 Hamilton Bank Cert. of Deposit #3905314 $100.00 face amount U.S. Savings Bonds Series E $4,000.00 face amount U.S. Savings Bonds Series H $35,500.00 face amount U.S. Savings Bonds Series HH Deed to 704 North 16th Street, Harrisburg, PA Penn Mutual Life Insurance Company policy #2616339 for $3,500.00 and New York Life Policy #12-242-517 for $1,000.00 United Benefit Life Insurance Company Annuity Policy #3579271 - Present Value $3,834.00 Pennsylvania Life Insurance Company policies #00288605-1, 00288606-1, 00288471 each in the amount of $10,000.00 Value $ 35,000.00 4.000.00 25,000.00 5.000.00 100.00 4.000.00 35.500.00 ARTICLE III Dispositive Provisions Upon the Death of the Second Settlor to Die 3.01 Upon the death of the second Settlor to die, the entire remaining part or all of the trust estate, including any accrued or undistributed income, shall be distributed as provided in this Article III 3.02 The Trustee shall distribute the following amounts among the following organizations, with all such distribu- tions to be without restriction as to use: A. Paxton United Methodist Church Harrisburg, PA $2,000.00 B. Trinity Lutheran Church Camp Hill, PA 6,000.00 C. Neighborhood Center of United Methodist Church Harrisburg, PA 2,000.00 D. Visiting Nurse Association of Harrisburg, Inc. Harrisburg, PA 2,000.00 E. Tri-County United Way Harrisburg, PA 4,000.00 F. Salvation Army - Harrisburg Corps Harrisburg, PA 4,000.00 G. American Red Cross, Pennsylvania Capital Region Chapter Harrisburg, PA 4,000.00 H. Bethesda Mission of Harrisburg Harrisburg, PA 4,000.00 I. The Food Pantry Harrisburg, PA 2,000.00 J. American Cancer Society Dauphin County Unit Harrisburg, PA 2,000.00 K. Goodwill Industries of Central Pennsylvania, Inc. Harrisburg, PA 2,000.00 L. River Rescue, Inc. Harrisburg, PA 2,000.00 M. Fire Company No. 1 - Camp Hill Ambulance Association Camp Hill, PA 4,000.00 TOTAL $40,000.00 -2- 3.03 If any of the organizations named in Section 3.02 is not an organization described in each of section 170(b) (1) (A), section 170(c), section 2055(a) and section 2522(a) of the Internal Revenue Code of 1986 (hereinafter called the "Code"), or such similar sections in effect at the time of any distribution to such organization, then such organization's share shall be divided among the remaining organizations described in each of the aforesaid Code sec- tions, and if none of the organizations named above is an organization described in each of the aforesaid Code sec- tions, the Trustee shall distribute the pecuniary amount described in section 3.02 above to one or more organizations described in each of the aforesaid Code sections, or such similar sections then in effect, as the Trustee shall select in its sole discretion. 3.04 After payment of the pecuniary amounts specified in section 3.02 above, the Trustee shall distribute the entire remaining part or all of the trust estate, including any accrued or undistributed income, among the following beneficiaries, or if a beneficiary shall not survive to the distribution date, then to such deceased beneficiary's then- surviving issue, per stirpes: A. B. C. D. E. F. G. H. I. Beneficiary (Relationship to Settlors) Percent Eda M. LeVan Prince (Daughter) Charlotte L. James (Daughter) Richard W. Kanarr (Son) Patti Kanarr (Daughter-in-law) Christine M. LeVan (Granddaughter) Alyssa M. James (Granddaughter) Andrew K. LeVan, Sr. (Grandson) Andrew K. LeVan, Jr. (Great-grandson) Jerica Lahr (Daughter of Jocelyn LeVan) TOTAL 19% 25% 6% 6% 13% 13% 6% 10% --.ll 100% = 3.05 shall die then such among the fied. If any beneficiary named in section 3.04 above without issue surviving on the distribution date, deceased beneficiary's share shall be divided remaining beneficiaries, in the proportions spec i- -3- SECOND: The Trust Agreement shall in all other respects remain in full force and effect. IN WITNESS WHEREOF, the Settlors and the Trustee have executed this Sole Amendment as of the day and year first above written. WITNESS: ;:k;t .~/!~,~/f~ ~ -, ,j~~ U p (, I v '-~-c-C--;Y7 i/:- I /,;<-Z--J/"'t- ~-J" WILLIAM R. KANARR, Settlor /"Cl_ "... '--"it'/ Y ~" ~ I) A . ~c) L-'-_ t':', c.L v~. i'Aj Y-:../ DORA K. KANARR, Settlor ATTEST: \./ /~ .. II ~------ ," ;! (\~ 1/ / / ". . /-.. . '-I'~r "- '....~ ."..(... _i ~.~ _______ // ~ (Asst.) Secretary CORES TATES BANK, N.A. " ~~~ is opeland, Vice President -4- COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF DAUPHIN On this, the Ii;';!! day ofJ,U-f~L'J+ 1995, before me, the undersigned officer, personally appeared WILLIAM R. KANARR and DORA K. KANARR, husband and wife" known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument, and acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set seal. /1 I ~ //" L '/1"; /~ , ,', 'I: "I Y / r ///! jf / /) / ! Notary .Public ' my hand and official 1 l'/ f .-~, j () /~ -I~ Notarial Seal Mozelle A Stahl. NotaIy PlbIic Harrisb..lrg. DauJnn County My Commission Expires May 6. 1996 . Pems)MnaAfm::iation of COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF DAUPHIN On this, the I~ f!l day Of_~tL('{i:'-_~ 1995, before me, the undersigned officer, personally appeared LOIS B. COPELAND, who acknowledged herself to be a Vice President of CORESTATES BANK, N.A., and that she, as such officer being authorized so to do, executed the forgoing instrument for the purposes therein con- tained by signing the name of the organization by herself as such officer. IN WITNESS WHEREOF, I hereunder set my hand and official seal. .- . '('" ' 'j I ,,//- 11,(' '- : / ,. . / : oX Notary -.pubric- /:l(~/) Notarial S6a1 Moze!te A. SlaI1l, Notary PubiK:: Harris!'u~, Dauphn Counry My CommISSIOn EJq::ires May 6, 1996 , Pennsylvania As&x.idUon at Nol..!1ti -5- SECOND AMENDMENT TO THE WILLIAM AND DORA KANARR TRUST - J a t1I..\A'j 1999, by and between WILLIAM R. KANARR and DORA K. KANARR, THIS AMENDMENT, made this ~d ad day of husband and wife, of Hampden Township, Cumberland County, Pennsylvania, hereinafter collectively referred to as the "Settlors," and FIRST UNION NATIONAL BANK (successor, by merger, to CORESTATES BANK, N.A.), of 3512 Market Street, Camp Hill, Pennsylvania, hereinafter referred to in the singular and neuter gender as the "Trustee," WIT N E SSE T H : WHEREAS, the Settlors and the Trustee established THE WILLIAM AND DORA KANARR TRUST, hereinafter referred to as the "Trust Agreement", on October 26, 1990; and WHEREAS, Article I, Section 1.01 of the Trust Agreement provides that the Settlors reserved the right to alter, amend or revoke the Trust Agreement, either in whole or in part; and WHEREAS, the Settlors amended the Trust Agreement by the Sole Amendment that they both executed on August 14, 1995; and WHEREAS, the Settlors now desire to modify the Trust Agreement as previously amended, as hereinafter set forth, and the Trustee is agreeable to such further modifications and amendments. NOW, THEREFORE, IT IS AGREED: FIRST: The Sole Amendment, dated August 14, 1995, is hereby revoked in its entirety. SECOND: ARTICLE III of the Trust Agreement is hereby amended and restated in its entirety so that after amendment it reads as follows: ARTICLE III Dispositive Provisions Upon the Death of the Second Settlor to Die 3.01 Upon the death of the second Settlor to die, the entire remaining part or all of the trust estate, including any accrued or undistributed income, shall be distributed as provided in this Article III. 3.02 The Trustee shall distribute the following amounts among the following organizations, with all such distributions to be without restriction as to use, unless otherwise indicated: D. G. H. I. A. Paxton United Methodist Church Harrisburg, PA Trinity Lutheran Church Camp Hill, PA Neighborhood Center of United Methodist Church Harrisburg, PA Visiting Nurse Association of Harrisburg, Inc. Harrisburg, PA Tri-County United Way Harrisburg, PA Salvation Army - Harrisburg Corps Harrisburg, PA American Red Cross, Pennsylvania Capital Region Chapter Harrisburg, PA Bethesda Mission of Harrisburg Harrisburg, PA The Food Pantry B. C. E. F. -2 - $2,000.00 6,000.00 2,000.00 2,000.00 4,000.00 4,000.00 4,000.00 4,000.00 J. K. Harrisburg, PA American Cancer Society, Dauphin County Unit Harrisburg, PA Goodwill Industries of Central Pennsylvania, Inc. Harrisburg, PA River Rescue, Inc. Harrisburg, PA Fire Company No. 1 - Camp Hill Ambulance Association Camp Hill, PA Pennsylvania State University Scholarship Fund State College, PA Lock Haven University Scholarship Fund Lock Haven, PA Millersville University Scholarship Fund Millersville, PA Indiana University Scholarship Fund Indiana, PA Cherry Tree-Harmony High School Scholarship Fund Cherry Tree, Indiana County, PA 2,000.00 2,000.00 2,000.00 2,000.00 4,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1.000.00 S45.000.00 3.03 If any of the organizations named in Section 3.02 is not an organization described in each of section 170(b) (1) (A), section 170(c), section 2055(a) and section 2522(a) of the Internal Revenue Code of 1986 (hereinafter called the "Code"), or such similar sections in effect at the time of any distribution to such organization, then such organization's share shall be divided pro-rata among the remaining organizations described in each of the aforesaid Code sections, and if none of the organizations named above is an organization described in each of the aforesaid Code sections, the Trustee shall distribute the pecuniary amount described in Section 3.02 above to one or more organizations described in each of the aforesaid Code sections, or such similar sections then in effect, as the Trustee shall select in its sole discretion. L. M. N. O. P. Q. R. TOTAL 3.04 In the event that any estate or inheritance taxes (including interest or penalties) shall be due as a result of the death of either of the Settlors, all such taxes shall be apportioned to the beneficiaries named in Section 3.05 below, so that no such taxes are borne by any of the organizations named in Section 3.02. -3- 3.05 After payment of the pecuniary amounts specified in Section 3.02 above, the Trustee shall distribute the entire remaining part or all of the trust estate, including any accrued or undistributed income, among the following beneficiaries, or if a beneficiary shall not survive to the distribution date, then to such deceased beneficiary's then-surviving issue, per stirpes: A. B. C. D. E. F. G. H. Beneficiary (Rela~ionship to Settlors) Percent Charlotte L. James (Daughter) Richard W. Kanarr (Son) Patti W. Kanarr (Daughter-in-law) Christine M. LeVan (Granddaughter) Alyssa M. James (Granddaughter) Andrew K. LeVan, Sr. (Grandson) Andrew K. LeVan, Jr. (Great-grandson) Jerica LeVan Lahr (Daughter of Jocelyn LeVan) 30% 6% 6% 10% 17% 6% 20% ----5..l TOTAL .l.Q.Q.i 3.06 If any beneficiary named in section 3.05 above shall die without issue surviving on the distribution date, then such deceased beneficiary's share shall be divided among the remaining beneficiaries, in the proportions specified. THIRD: Paragraph 5.04B on pages 13 and 14 of the Trust Agreement is hereby amended and restated in its entirety so that after amendment it reads as follows: B. To invest and reinvest the trust property in bonds, stocks, mortgages, notes or other property of any kind, real or personal, that is suitable for the investment of trust funds, including investments in common trust funds and proprietary mutual funds of a corporate Trustee; -4 - .. FOURTH: In all other respects the Trust Agreement shall remain in full force and effect. IN WITNESS WHEREOF, the Settlors and the Trustee have executed this Second Amendment as of the day and year first above written. WITNESS: C(f2. (i7f · P ~ r ~fvU.~ ~4R~ WILLIAM R. KANARR, Settlor P, Ii avvJL/ A', jf- ' / >to '/' .--/- --. --.,....., ...., _," ,(, i.. " \. / " / tc-- . Cc r.. C" 'C <:: ' DORA K. KANARR, Settlor ATTEST: FIRST UNION NATIONAL BANK /~/ /' ~/,./ ,,;/,/(/4/' / - ...../; ,- ~.'../ 7 / /., . '/.,~ V,' ~. ff /' . 'd~/ " By .~. . "karJ \---(oi . Cope19, d Vice President Pamela C. Nothstein, Vice President and Regi8nal Trust Manager -5- . f~N' Private Capital Management First Union National Bank P A6906 100 North Queen Street PO Box 3226 Lancaster, PA ] 7604-98]8 80053]-6]62 August 10,2001 Keefer Wood Allen & Rahal, LLP Attn: Robert R. Church 210 Walnut Street P.O. Box 11963 Harrisburg, PAl 71 08-1963 RE: Estate of William R. Kanarr, Jr. Dear Mr. Church: Enclosed you will find a copy of the date of death valuation regarding the trust under agreement of William and Dora Kanarr. We have arranged for a 50% step up in the tax cost basis of all the assets held at the time of Mr. Kanarr's death. If you have any questions please contact me. Sincerely, (j&n)aL&J(LUuflr7a1/ Pamala L. Adelman Trust Advisor/Trust Officer Enclosure . . l::STATE V!\.!.UA1'lON tLIJAK WATSON 8/10/01 p~ AOB1.MAN PA6906 50 I St-~., __'C- pate of Death: OS/27/2001 Valuation Oate: OS/27/2001 processing Dat~: 08/10/2001 1 ) 2) istate of. WILLIAM R ~. JR ACCOunt, 000001519191150 Report Type: Oate of Oeatb Number of Securitie.: 21 File ID. evi_20010S10_1519191150 Share:; or Pilr Hign/Ael< x..O'ol/Bid Mean ~~d/or Div ilnd Int Security Adjua:ments Accruals Value security Description 11882.09 FIRST UNION NATL BANX PT MONEY MARKET (9979610Q6) 11.882.09 37.5 UNITED SUTfS SVG SD SER Ii: (312S37tJES) OTC DTD: 01/0l./l.977 OS/27/2001 CU.44000 Bid 419.4040000 157.29 )) 12.5 UNITBD STATES SVG SD SiR i (912537u72) OTe DTO: 08/01/1977 05/27/2001 500 UNITED STATES SVG BO SER 1m (912SS0FX3) OS/27/2001 U9.44000 Bid 419.HOOOO 100.00000 Bid 100.000000 100.00000 Bid 100.000000 100.00000 Bid 100.000000 100.00000 Bid 100.000000 108.02293 10i.(39S6 108.385800 5.tSOOO 5.4S0000 61.846.58 52.43 4) 17150 UNITED SUTiS sva BD SER Hi (~12S50BJt7) OS/27/2001 51 6) 7l 17,750.00 500.00 500 UNITED s'r)''res SVG SD SER Hi (912SS0GA2) OS/27/2001 500.00 500 UNITED STATES SVG BD SER Hi (91:!S50GJ3) OS/27/2001 SOO.OO S) 115.93935 CS INTER-HUNI TRUST (990774283) KlUroAL 04/30/2001 OS/31!2001 12.566.18 9} 11347.997 EVERGREEN SBLECT FIXED INCOME (299908301) INCH PI.US CL I OS/27/2001 10) 11) 12) Accrual 281. 95 39 AMERICAN E~C PWR INC (0255371011 NYSP; OS/25/2001 05/49/2001 50.93000 50.30000 50.30000 E/!.. 49.51000 H/L 50.260000 1. 960 . 14 Div, 0.6 ex: 05/08/2001 Rec: 05/10/2001 Pay, 06/08/2001 23.40 49 Sf PLC (05562210'1 NYSE OS/25/2001 OS/29/2001 53.90000 54.09000 53.40000 H/'!. 53.&5000 a/I. ~iv; 0.315 Ex: OS/16/2001 Ree: 05/1e/ZOOl pay: 06/11/2001 53.760000 2.634.24 15.H 60 aEl.l.SOUTH CORP (0"8601021 NYSE OS/25/2001 OS/29/2001 41.15000 U.l3000 40.73000 BIL 40.54000 H/t 40.S87S~O 2.'53.25 hge 1 This report was produced with EatateVal 2000. a product ot E,tate Valuations' pricing Systems. Inc. If you have auel!tions. 'Olease contact EVP I:v!:I'''.'''<: "f" Ill,.Il1 ",_C'\lIn 1'D.";e;~~ C . .. . ~ate of Death. 05i~~;;;001 Valuati~n Oat.: Q5/27/2001 p~oee"in; Date, OS/I0/2001 . Shate~ or Par Security t>e:oeription lj} 60 !~I$TO~ MYtR$ SQUIBB CO (110122109) NYSB 0!/2S/2001 05!29/2001 Hl ISO CI~:~OUP INC 1172967:01) NYSE CS12S12C01 05!29/2Q01 151 80 FEDERAL HArt MTG AS3N (31358610'1 NYSE OS/ZS!2001 OS/29/2001 Ul J III J P MOItGAlf CR....$!: " co (U62sH1(0) rest: OS/25/2001 OS/29/2001 17) / sa JORNSOl: " JOIlNSOIf (4.,e.60104) NYS1'. OS/25/2001 Osf; 9/2001 E~t4te cf: hlLL1AM N XANARR, JR Account: 000001519191150 Report 7ype: Oat~ of Death nu~ber of Securitie" 21 File ID: eVl_2001081C_1S191911S0 Mean and/or D~v and let Security Adjust~ente Acc~a15 Val~e ill.9n/ASk Low/Bid. 54 30eOO 53.20000 B/L SS .19000 53.68000 II/I. 54.142500 $2.33000 51.61000 H/L 52.45000 5141000 HII. 52.12S000 80.05000 'is.61000 H/X. 81.40000 79.91000 !ilL 79.992S00 .as. neoo "8.60000 B/L 49.45000 U .10000 H/I. 48.9$7500 97.'4000 96.95000 H/t 98.'-'000 97.00000 H/t 97.447500 I .' / Div; 0.36 Ex: 05/../2001 Ree; OS/22/2001 pay: 05/12/2001 H) 62 KIMBERLY CLAR~ CORP (49436S1011 J;'( S;; OS/25/2001 OS/29/2001 19) V4261. 4505 E\I"ER.GREDI ?A ..AX FREE CL '{ OS/27/2001 PO (300326402) ACCfUal 20) / 61.351 ~GREEN TR (29"0'507) STRATG VAL . OS/27/2001 Aee~lll 59.nooo 60..5000 58.90000 a/L 58.74000 HIL 59.542500 11.25000 U .250000 234.~4COO 2H.~"CoOO 35'$1.36 FIRST UNION NA~L 8AN~ PT MONZY MARY~ (99"9'1006) 211 TOta.l. Vll1ue: Toul Accrual: Total: $247,041.46 Page 2 This report ~~B produc~d with EstateVal 2000, . product of Estate v.l~ations " Pricing que5tion::, plene c:onuct INP Systems at (818) 313-6300. CRevi::io - J, He. 5S 7,819.?S 6, 39!1. 40 5,434 .28 7,795.90 28.80 3,691.63 0,941.32 1S2 .64 14,413. eo 12...5 36,951. j6 SH6,4S7.10 $5U.38 .h . r U('1:CJ'1 A"c...4. r ,(> ("\ A r )ct:..T Mc..ne1 I ~