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Home My WebLink About01-0826 1l1J) .~ 9 -""5-0 I U allfirst ~ /-GJ/- J?~ AIlfirst Trust 213 Market Street Harrisburg. PA 17101-2127 7172552059 tel September 5, 2001 Register of Wills of Cumberland County 1 Courthouse Square Carlisle, P A 17043 RE: Katharine C. Fox, Co-Trust u1a Dear Sirs: Enclosed please find our trust funds check in the amount of$23.644.65 representing a payment ofthe inheritance tax for the Estate of Katharine C. Fox who died June 8, 2001. Katharine Fox's Social Security Number was 178-22-0783. All of her assets were held in a trust account so we have not probated a Will. If you have any questions, please call me at 255-2051. Very truly yours, (Mxs.d::J:??'~ Vice President and Trust Officer SM/bb Enclosure AFT-2007 ~""32 REV-1162 EX(11-96) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2B060 1 HARRISBURG, PA 17128-0601 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 000237 RECEIVED FROM: ALLFIRST TRUST 213 MARKET STREET HARRISBURG, PA 17101 ACN ASSESSMENT CONTROL NUMBER AMOUNT ___nn_ fold 101 $23,644.65 ESTATE INFORMATION: SSN: 178-22-0783 FILE NUMBER: 21-2001- 0826 DECEDENT NAME: FOX KATHARINE C DATE OF PAYMENT: 09/06/2001 POSTMARK DATE: 09/05/2001 COUNTY: CUMBERLAND DATE OF DEATH: 06/08/2001 TOTAL AMOUNT PAID: $23,644.65 REMARKS: ALLFIRST TRUST CHECK# 2231435898 INITIALS: AC RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS SEAL REGISTER OF WILLS t I " i ,----~-- - ----'----.- r-------- ------ ---- -~ .. C1: $-4 O'J>. ~ ~~ :3 ~s:: ~ H:3 ::J:C U <ll ... tl) O~ :3 s:: 0 $-4t1l .c Q.Ir-l ,j,J ~... $-4 all1l :3 ...1,0 0 bOa u cu'" :x:c:.'3 .-. ~ e ., ... ~ . .(1 i == WI I.v; lee A:9t= 1:1 01. 8 e::i !! .00 ~ dS.....: ,s~-:. ~,.p_ sCl)8 -<<IV.~ 0 ~ t:::l3 ~ s~~ca;BB8 II I ~~.Q]~g 0 eo ~ft.~ g.~.s o:S vi ' ~ (if' gJ f:l ;; ~ .; = lrE ~~.E~ ~ ~ CR ~~ ~ ~~~ ..0 ...,;If:l...CI);8~U ~ g"" ! ~~ ~ s ..:.. 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J! go.!:l e S I - ] p.. {ij.S s..i 0 I;jo .s .s -< p..;,g 0 ~ == "1 go foS ~ -:+3 S':5 "'~oS~~ & ~ E.soo~~~~ll) l~~l~J~ !i~-El~~~~!~~e co~~~~l:i J!~.o:!:l=~~~ = ....4 c'icv:> .ql c .. ~ =< p:: ~ 8.~ 0 ~l .. ~~ ~ _ <I)~ ~~..lS..cs:l _ {ij j S "Cl .s ~:!L=~g1.. cS,s8 ~il Qo .~ ~,e.:a ~ :m ! C1)ft ~li.8 i~i :!L.a 8- ... ~ .s~!~ !8~~!!l1 .3~...~~";J ~~-ioSf:l~ 'ai:.ae=1i ~.~i-5~J I; =:aJ' .=8<1JoS~ Ii ~ ~od' 8. :a 0 'E :s ~ 13..5J -= .~f o Qo~ 8.~ 0"""" U I~~ {ij~'a c <1Jo::l~l5'Elp.. o ~ ~1.1il 'i .s <1J c p.. = "al ..... o,! .~ ~ ti1 os &l ~ ~ J! ~ ~ .! b 8:~ ;!~~'11]3 1] Iiiii :;;:- ... ;;a: ~ - ~ AVfr McNees Wallace & Nurick LLC attorneys at law STEPHANIE KLEINFELTER DIRECT DIAL: (717) 237-5228 E-MAIL ADDRESS:SKLEINFELTER@MWN.COM January 2, 2002 Register of Wills' Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 CERTIFIED MAIL RE: Estate of Katharine C. Fox Date of Death: June 8, 2001 Social Security No. 178-22-0783 Non-probate Estate Death Tax Filings MWN File No. 20605-0001 Dear Sir/Madam: Please find enclosed for filing two Commonwealth of Pennsylvania Inheritance Tax Returns (Forms Rev. 1500) and one U.S. Estate (and Generation-Skipping Transfer) Tax Return (Form 706). Please date stamp and return the enclosed third original of Form Rev. 1500. Please note this is a non-probate return. Letters Testamentary or Letters of Administration were not requested and granted. Additionally, at this time, the Trustees are not making an additional death tax payment. Please also find enclosed in payment of your filing fees a $15 check. ...- () co If) N Cl- "<( "") Cr....- Very truly yours, McNEES WALLACE & NURICK LLC oc::r I ~ ......, ~:~ ~) " (tI <DO: 0: O:i ~5 >..0 -t:>>:; a>= ....,.". .." uu By ~ tLI- Stephanie Kleinfelter , ,I ~ . sk Enclosures PO Box 1166 . 100 PINE STREET' HARRISBURG, PA 17108-1166' TEL: 717.232.8000' FAX: 717.237.5300' WWW.MWN.COM COLUMBUS, OH . HAZLETON, PA . WASHINGTON, DC .. Register of Wills' Office January 2, 2002 Page 2 c: Sue Mauery, Vice President, Allfirst Trust (w/encls.) John E. Fox, Jr. (w/encls.) Ross M. Chrisman nc ,.. ...,. =ro ::j~ cr <' Ct, c.... ::J:::> Z I .j::,. -0 i',J 0i 00 ~ :o~ <tln -:!,':) () ~:(!~ ~~"',I -~ ',~ ...., ~k-i 1."'., b'"""" WI c" en ca - o r"..) ,......~: '1"-' ;j'~: \.1,./ ~'J'" t-r ' f'- C,lr::1 'i:'~'" :~, I~ ~ ~ '? f"1 i'~'\J 2: !Xl ,~: ~j ~" O. --J \\'lWO ~ll' , ,~~ ~~ ~V'l . j. 0 I~~ Ill!" VI ll". \.~:::im lr ,j' (1"-f'r1N ~, co f'r1 co S2, 11'\ l'- 00 .- '.() r.... ... en '- -- u. c w t; w ;:) ~ 0 w a: at I- Q, i w 0 ::r W ::r a: . z a: 51 ;:) I- W '" a: 51 ~ Rae O'(1,:'"\.) . . -.~.-'.. e(i;~-:;l;:2-) JAN -4 P2:sa i_~i ; ~ [/J ~ o ::c ~ ~~~ uOp::; ......u<r:r-- ~>-~~ Of-<(YM - Z [/J ~ [/J ~ '" _ HO.....O du;g~ ~po<r: ~z::C~ o <r: ~ . !~ ~ ~ 5 ~~O[/J ;~ o:l U ...... j6~~~ '~uou P/\ AVfr McNees Wallace & Nurick LLC attorneys at law STEPHANIE KLEINFELTER DIRECT DIAL: (717) 237-5228 E-MAIL ADDRESS:SKLEINFELTER@MWN.COM January 8, 2002 Register of Wills' Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 Att: Cheryl oc; ,.. -., == (0 ::1:;;1- 0- ',' CT> ~ :ui' (T) ~ (t::J C) ~'."" '"""1 '!?L (:~ (1'''; '",,,,1" tj:.:;" '- :;J:::> :z I \0 U W Vi 0\ RE: Estate of Katharine C. Fox Fiel No. 21-2001-826 MWN File No. 20605-0001 Dear Cheryl: This letter confirms McNees Wallace & Nurick is counsel to the Trustees of the Katharine C. Fox Trust U/A Dated December 29, 1995, as thereafter amended. Please find enclosed for your files an Information Sheet, indicating No Letters Testamentary or Letters of Administration have been granted. Very truly yours, McNEES WALLACE & NURICK LLC By I l/1 \\ i~~~ Stephanie Kleinfelter sk Enclosure c: Sue Mauery, Vice President, Allfirst Trust John E. Fox, Jr. Ross M. Chrisman PO Box 1166.100 PINE STREET. HARRISBURG, PA 17108-1166. TEL: 717.232.8000. FAX: 717.237.5300. WWW.MWN.COM COLUMBUS, OH . HAZLETON, PA. WASHINGTON, DC iii allflrst ~/'O'-~~ c AlIfirst Trust 213 Market Street Harrisburg, PA 1710]-2]27 7172552059 tel February 11,2002 Register of Wills Office Cumberland County Court House One Court House Square Carlisle, PA 17013-3387 Re: Katharine C. Fox, Co-Trustee uJA Date of Death: June 8, 2001 Social Security #178-22-0783 Dear Sir: Enclosed please find our Trust Funds Check in the amount of $28,706.24 representing the balance of the Pennsylvania Inheritance Tax for the above Estate. If you have any questions, please feel free to contact me. My direct-dial telephone number is 255-2051. Very truly yours, J u.e III au ~U7- (Mrs.) Sue Mauery Vice President & Trust Officer SM/lt Enclosure C: Stephanie Kleinfelter Ross Chrisman John E. Fox, Jr. or: :: ,t; :3 ~:. tyC (1 ~ :0 :::.em ,.~ (") ':~~ ~;; -r'i g \,Q .:g N N AFT-2007 iIl~32 r' t- O"> o:::::t 0lI:::;:t CX)N C" C\J...... N O,...,j N...... .N o Z (/) Cl cr o u w cr cr :J o >- cr o u.. Z :0 ,j:: Icr 10 I el- l(/) I _ U:I: Ii I~ Cl Z <l: :I: U <l: I- W Cl It'), ..., 1-- " t,." .... I: )0-' "l ~- I- en ::> a: l- I- en a: u::: ...J ...J <( .('~ ,. ... lo<' C) U. w ~ <( z ~ W I- <( Cl rl C ..... t' I\ /"". ..t c: rl rl o z u ~ >- :r. \..... ~ <! ~.. 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COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ALLFIRST TRUST 213 MARKET STREET HARRISBURG, PA 17101 _____n_ fold ESTATE INFORMATION: SSN: 178-22-0783 FILE NUMBER: 2101-0826 DECEDENT NAME: FOX KATHARINE C DA TE OF PAYMENT: 02/19/2002 POSTMARK DATE: 02/15/2002 COUNTY: CUMBERLAND DATE OF DEATH: 06/08/2001 NO. CD 000870 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $28,706.24 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: ALLFIRST TRUST CHECK# 20284497 SEAL INITIALS: CW RECEIVED BY: REGISTER OF WILLS $28,706.24 MARY C. LEWIS REGISTER OF WILLS \ //-0)= "/ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REV-1607 EX AFP (01-021 .02 DATE ESTATE OF DATE OF DEATH FILE NUMBER lip :Q}UNTY ACN 03-25-2002 FOX 06-08-2001 21 01-0826 CUMBERLAND 101 KATHERINE C Fk STEPHANIE KLEINFELTER MCNEES ETAL PO BOX 1166 HBG f\PR -1 Allount R_i tted \~.2. PA 17108ClTnL_ MAKE CHECK PAYABLE AND REMIT PAYMENT TO: NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=ilto7'-i3f-AFP--foY:02y------...--iNiiERITANCE--YA3f-STATEMEN'T-ifF'-AC:rcoUiff--...------------------ ___ ESTATE OF FOX KATHERINE C FILE NO. 21 01-0826 ACN 101 DATE 03-25-2002 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: 02-18-2002 P R I NC I PAL TAX DU E : -..........m....m...m........................m...............................................................m........................m........................................................................ 53,595.35 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 09-05-2001 CDOO0237 1,244.46 23,644.65 02-15-2002 CDOO0870 .00 28,706.24 TOTAL TAX CREDIT 53,595.35 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 . 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"" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) \ /"'/-'-.,c-- 7 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN '* REV-485 EX AFP 1l2-DOl R(~(~c'; He' STEPHANIE KLEINFELTER '02 MCNEES ETAL PO BOX 1166 HBs FEB 25 i~ll :58 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-18-2002 FOX 06-08-2001 21 01-0826 CUMBERLAND 201 KATHERINE C Gerh P A lrtllrMi:.1t.:; t Allount Relli tted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: RESISTER 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 paYIIBnt. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ...... RE-V:4i3--Ex-~FP--[i2:(joi-----.ii-NO-ficE--oF-iiETEiiHIN~iIo-N-ANii-As-sEssiiENT----------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF FOX KATHERINE C FILE NO.21 01-0826 ESTATE TAX DETERMINATION ACN 201 DATE 02-18-2002 1. Credit For State Death Taxes as Verified 19.304.35 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 52.350.89 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed TAX CREDITS: 52.350.89 .00 5. Pennsylvania Estate Tax Due PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) /'/-0- -r \.- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG. PA 171Z8-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT~ ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX Rec.' Re( DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-18-2002 FOX 06-08-2001 21 01-0826 CUMBERLAND 101 STEPHANIE KLEINFELTER '02 MCNEES ETAL PO BOX 1166 HBG FEB 25 nl1 .t::7 r\ I .J .. *' REV-1541 EX AFP 112-DDl KATHERINE C Allount Rellitted t C.c'ri\. PA Iv:l.ntC:;i;c; 1 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:iS47-iifAFP--fi2-:00Y-NOYici--OF-'rtiHiifiTAifcE-TAX-APPRA-isii'-iNT~--ALioWANCE-CjR-------------- ___ DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF FOX KATHERINE C FILE NO. 21 01-0826 ACN 101 DATE 02-18-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED 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 (15) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: PAYMENT IU:I.:I:J:P r DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAlO (_) 09-05-2001 CDOO0237 1~244.46 23~644.65 PAYMENT MUST BE MADE BY 03-08-2002*. TOTAL TAX CREDIT 24~889 .11 BALANCE OF TAX DUE 28~706.24 INTEREST AND PEN. .00 TOTAL DUE 28~706.24 RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 6.107.00 .00 842.281. 11 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) (10) 17~661.90 3.854.84 (11) (12) (13) (14) NOTE: 277 ~175.53 274~847.92 .00 274~847.92 X 00 = X 045 = X 12 = X 15 = · IF PAID AFTER DATE INDICATED~ SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (19)= NOTE: To insure proper credit to your account~ subllit the upper portion of this forll with your tax paYllant. 848~388.11 ?] .1;]6 74 826~871.37 .00 826~871.37 .00 12~368.16 .00 41~227.19 53~595.35 ( IF TOTAL DUE IS LESS THAN $l~ NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR) ~ YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) /?- 6-- ? 'v BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 STEPHANIE KLEINFELTER MCNEES ETAL PO BOX 1166 HBG COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ReU)((jt;ijf,~;~,O~fNG LETTER \~- ;;n~ DA TE Re{..lish}i' Via,;; ESTATE OF DATE OF DEATH '0-":2 APR 28 P 3 :OOFILE NUMBER '..J COUNTY ACN '* REY-756 EX AFP 101-021 04-21-2003 FOX 06-08-2001 21 01-0826 CUMBERLAND 202 KATHERINE C Gi~rk . PAl 71 ftlfmberland Allount Rellitted PA 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 FILES ...... REV=736--EifAFP-Toi:-02r----..-NifffcE--oF-DETERMINATIifti-AND-ASSESS-MENY----------------------- __ ___ OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF FOX KATHERINE C FILE NO.21 01-0826 ESTATE TAX DETERMINATION ACN 202 DATE 04-21-2003 1. Credit For State Death Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 19.304.35 52.350.89 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due 52,350.89 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return .00 7. Additional Pennsylvania Estate Tax Due .00 TAX CREDITS: .00 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE. SEE REVERSE SIDE (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.) c~ REV-1500 EX + (6-00) OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA REV-1500 0:7 DEPARTMENT OF REVENUE i7 - DEPT. 280601 INHERITANCE TAX RETURN FILE NUMBER HARRISBURG, PA 17128-0601 RESIDENT DECEDENT .:2f 2001 .- S:iJ. & COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Fox, Katharine c. 178-22-0783 DECE- DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE DENT 06/08/01 06/27/1925 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Fox, Jr. , John E. 3. Remainder Return CHECK ~ 1. 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 aHer 12-12-82) PRIATE 6. Decedent Died Testate 7. Decedent Maintained a Living Trust 1 8. Total Number of Safe Deposit Boxes (Attach copy of Will) (Attach a copy at 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) fHt$$$.P.tiQ~MQ$jijl$.QpMM$ti9.iAGWPP~~l$$m?Npl$~q~~P'QNf!Qg~tiAt'tJ\XW1fQ~MA.t@N~Hqg4p.ijtQtR~Gf~ptQ~ NAME COMPLETE MAILING ADDRESS COR- Stephanie Kleinfelter, Esq. 100 Pine Street RE- FIRM NAME (If Applicable) P.O. Box 1166 SPON DENT MCNees Wallace & Nurick LLC Harrisburg, PA 171{1jr-J.166 ,... ..:,. ~ :0 TELEPHONE NUMBER = (l' :Om ::1 ~. 717-237-5228 c;r .' CD (; ;",,""\ ,..', -", ~FFICL~t l.'J:SE ONLY 1. Real Estate (Schedule A) (1 ) Wdhe 2. Stocks and Bonds (Schedule B) (2) Ndne , .J;:::. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None 4. Mortgages & Notes Receivable (Schedule D) (4) None '\J N 5. Cash, Bank Deposits & Miscellaneous Personal i.: ' ;,,) (it Property (Schedule E) (5) 6,107.00 \0 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested (6) None RECA- PITULA- 7. Inter-Vivos Transfers & Miscellaneous TION Non-Probate Property (Schedule G or L) (7) 842,281.11 8. Total Gross Assets (total Lines 1-7) (8) 848 , 388 . 11 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 17,661.90 10. Debts of Decedent, Mortgage liabilities, & Liens (Schedule I) (10) 3,854.84 11. Total Deductions (total Lines 9 & 10) (11 ) 21,516.74 12. Net Value of Estate (Line 8 minus Line 11) (12) 826,871. 37 13. Charitable and Governrnental Bequests/See 9113 Trusts for which an election to tax (13) None has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 826,871.37 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) 277,175.53 X .0 0 (15) 0.00 TAX 16. Amount of Une 14 taxable at lineal rate 274,847.92 X .0 45 (16) 12,368.16 - 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 274,847.92 X .15 (18) 41,227.19 19. Tax Due (19) 53,595.35 20. 0 loH~PK'B~ijglFVQQ:M$6$dQe,$TIijGAiRSWNp,Q#Aijiove.ap4YM$tttl }}....<}}:.......}.<':>?'!3l;$.qR~TQANSWl:$A4WQqI$.$1IQN$PNeAG~gANP.I1ItGtl.t::GKMATH;;:;,;:;('" ..... o PA15001 NTF 29755 Copyright 2000 Greatland/Nelco LP - Forms Software Only Estate of: Katharine C. Fox -2001- SUMMARY OF AI...I..CC:ATIONS TO BENEFICIARIES Taxable at lineal rate Ross M. ChriSlTBI1 Neil ChriSlTBI1, III Family Trust U/A dtd 12/29/1995 0.00 0.00 274,847.92 274,847.92 Taxable at collateral rate Family Trust U/A (15% Beneficiaries) 274,847.92 PA REV-1500 EX (6-00) Decedent's Com lete Address: STREET ADDRESS 3600 an Court, t. 5A Page 2 CITY STATE PA ZIP 17011 Hill Tax Payments and Credits: 1. Tax Due (Page 1 line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 53,595.35 23,644.65 1,244.46 Total Credits (A + 8 + C) (2) 24,889.11 3. Interest/Penalty if applicable D. Interest E. Penalty 5. Total Interest/Penalty (D + E) 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 (4) If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of line 5 + SA. This is the BALANCE DUE. (58) . Mak.~ <:;~.El(:k.. ~ayab.le to:. .RE.~I~!~~g~Yl.~~~~,~~~~T.. (3) 0.00 4. 28,706.24 0.00 28,706.24 .................................................................................... .......................................... .. .......................................... .......... ........ .. ...... ..... ... ......:-:.:.:.:.;.:<.:.:.:.:.:.;.;-:.:.;.;.;.;.;.;.:.:.;.:.;.:<-:-:......... ......................:.;.:.:.:.;.;::::::::::::::;;:;:::::::;:;::;:;:;:;:;:;:::;::;:::;::::::::::.:.:-.......... PLEAsE: ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Yes No ~ ~ 8 ~ 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? ........................................................ 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 peniiiii.es-of Derjury, I declare that I have examined this return including accompanying schedules and statements, and to the best of my knowledge and belitlf, it is true, correct and complete. Declaration 0/ preparer other than the personal representative is based on information of which preP'i'rer_~as an knowled e. SIG.NATUHE OF PERSON.AESP NSI8 FOR FILING RE~N DATE B /I//~~ r-17fuqr&;. 2- , .s ~29-,., J A~:E~~ill~~:~~~~' SI NATUR OF PREP o o I EPRESENT A TIVE Harrisburg, PA 17108-1166 ~g;a~{~~~ia~~;k;~~;~~~;j~l~i.l~~i~~~~~f~;ij~~S~~l,i~W\~~t.c;~;i;~~~~ici~~;~~~~t~~i~~Jti;~~if~%;~Jn~;;~~~~~~i;~~~~;JiJ;~J~~~J~ii~Jk> [72 P.S. 89116 (a) (1.1) (i)). For dates 01 death on or after January 1, 1995. the tax rate is imposed on the net value of transfers to or lor the use of the surviving spouse is 0% [72 P.S. 89116 (a) (1.1) (ii)). The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements tor disclosure 01 assets and 1iling a tax return are still applicable even i1 the surviving spouse is the only beneficiary. For dates 01 death on or after July 1 , 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years 01 age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent 01 the child is 0% 172 P.S. 89116(a)(1.2)]. The tax rate imposed on the net value 01 transfers to or for the use of the decedent's lineal beneficiartes is 4.5%. except as noted in 72.P.S. 89116(1.2) 172 P.S. %9116(a)(1)J. 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. 89116(a)(I.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 Copyrtght 2000 GreatlandlNelco LP - Forms Software Only Estate of: Katharine C. Fox -2001- The following person(s) are signing the retUITI as representative (s) of the estate: Allfirst Trust Corrpany of PAl N .A. 213 Market Street Harrisburg, PA 17108-1166 John E. Fox, Jr. 3600 I..ogan Court, Apt. SA Carrp Hill, PA 17011 Ross M. Chrisrran Harris Estates 9 Gregg Drive Selingsgrove, PA 17870 REV-1502 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Katharine C. Fox SCHEDULE A REAL ESTATE FILE NUMBER -2001- All real property owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which Is Jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NO. DESCRIPTION VALUE AT DATE OF DEATH None TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0.00 7 CPA21 NTF 10904 Copyright Forms Software Only, 1997 Nelco, Inc. REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Katharine C. Fox SCHEDULE B STOCKS & BONDS FILE NUMBER -2001- All property Jointly-owned with rlght of survivorship must be disclosed on Schedule F. ITEM NO. DESCRIPTION VALUE AT DATE OF DEATH None TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0.00 7 CPA31 NTF 10905 Copyright Forms Software Only, 1997 Nelco, Inc. REV-1504 EX + (1-97) COMMONWEALTH OF PENNSYLVANI INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Katharine C. Fox Schedule C-1 or C-2 (Including all supporting information) must be attached for each closely-held corporation/partnership interest other than a sole-propiertorship. See instructions for the supporting information to be submitted for sole-proprietorships. SCHEDULE C CLOSELY-HELD CORPORATION PARTNERSHIP or SOLE-PROPRIETORSHIP FILE NUMBER -2001- of the decedent, ITEM NO. DESCRIPTION VALUE AT DATE OF DEATH None TOTAL (Also enter on line 3, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0.00 7 CPA41 NTF 10906 Copyright FOnTl5 Software Only, 1997 Nelco, Inc. REV-1507 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE D MORTGAGES & NOTES RECEIVABLE FILE NUMBER Katharine C. Fox Alii roperty Jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NO. DESCRIPTION -2001- VALUE AT DATE OF DEATH None TOTAL (Also enter on line 4, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0.00 7 CPA71 NTF 10907 Copyright Forms Software Only, 1997 Nelco, Inc. REV-150B EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Katharine C. Fox SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER Include proceeds of litigation & date proceeds were received by the estate. -2001- All prop. lolntlv-owned with right of survivorship must be disclosed on Sch. F. VALUE AT DATE OF DEATH ITEM NO. DESCRIPTION 1 Jewelry - Appraised Value 6,107.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 6,107.00 7 CPA81 NTF 10908 Copyright Forms Soflware Only, 1997 Nelco, Inc. REV-1509 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Katharine C. Fox SCHEDULE F JOINTL V-OWNED PROPERTY FILE NUMBER -2001- If an asset was made JoInt within one year of the decedent's date of death, It must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR MADE Include name of financial institution and bank DATE OF DEATH DECO'S VALUE OF JOINT account number or similar identifying number. NO. TENANT JOINT Attach deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST None TOTAL (Also enter on line 6, Recapitulation) $ 0.00 7 CPA91 NTF 10909 (If more space is needed, insert additional sheets of the same size) Copyright Forms Software Only, 1997 Nelco, Inc. ,REV-1510 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Katharine C. Fox SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER -2001- 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 DECO'S (IF TAXABLE VALUE RELATIONSHIP TO DECO & DATE OF TRANSFER. NO. ATTACH COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST APPLICABLE) 1 Katharine C. Fox Trust U/A Dated 842,281.11 100 842,281.11 December 29, 1995, as thereafter arrended (First Arrendrrent dated January 19, 1996) Allfirst Trust Company of Pennsylvania, N.A., JaM E. Fox and Ross M. Chrisrran, Trustees See Attached Staterrent of Assets TOTAL (Also enter on line 7, Recapitulation) $ 842,281.11 7 CPA01 NTF 10910 Copyright Forms Software Only, 1997 Nelco. Inc. <If more space is needed, insert additional sheets of the same size) REV-1511EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Katharine C. Fox SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER -2001- Debts of decedent must be reported on Schedule I. ITEM NO. DESCRIPTION A. FUNERAL EXPENSES: AMOUNT See Schedule attached Total from continuation page (s) 10,124.90 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 Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant John E. Fax, Jr. Street Address 3600 lDgan Court,Apt. 5A City Carrp Hill State PA Zip 17011 Relationship of Claimant to Decedent Husband 3,000.00 3,500.00 4. Probate Fees 0.00 5. Accountant's Fees 0.00 6. Tax Return Preparer's Fees 0.00 7 partherrore Funeral Hare - Death Certificates 12.00 8 CG Buser & Son - Appraisal of Jewelry 750.00 9 Mark Heckman - Real Estate Appraisal 275.00 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 17 , 661. 90 7 CPA11 NTF 10911 Copyright Forms Software Only, 1997 Nelco. Inc. Estate of: Katharine C. Fox SCHEDUlE H, PART A - - Funeral Expenses Item No. Description 1 Partherrore Funeral Hare 2 Ranberger Merrorial - CellEtery Marker 3 Hurrrrelstown CellEtery 4 Funeral Reception 5 Neil ChriSITB11 - Travel/Hotel Expenses Incurred By Family To Attend Funeral 'IDTAL. (Carry forward to min schedule) . . . . . . Page 2 -2001- Arrount 7,467.00 720.00 600.00 446.40 891.50 10,124.90 REV-1512 EX + (1-97) < COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Katharine C. Fox Include unreimbursed medical expenses. ITEM NO. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER -2001- DESCRIPTION AMOUNT 1 Hospice of Central PA - Medical Expenses 2 Home Aide Inc. - Contract Services 04/30/01-05/28/01 June 2001 1,101.00 1,440.00 $ 576.50 1,677.50 3 Andrews & Patel Associates, P . C. 16.46 4 AT&T - Telephone 4.23 5 Verizon - Telephone 72.37 6 Camcast Cable - Cable Service 6.28 7 Carpanion Services: Carol Rudy 06/02/01-06/04/01 $ 240.00 Judythe Snyer 06/04/01-06/07/01 120.00 Bonnie Bingarran 06/03/01-06/06/01 198.00 Allison Arnold 05/13/01-05/24/01 80.00 638.00 7 CPA12 NTF 10912 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 3,854.84 Copyright Forms Software Only, 1997 Nelco, Inc. . .' '3EV-1513 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BEN EFICIARIES Katharine C. Fox No. I. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 John E. Fox, Jr. 3600 Logan Court, Apt. 5A Carrp Hill, PA 17011 2 Family Trust U/A dtd 12/29/1995, as thereafter Allfirst Trust Carpany, Co_Trustee***imended 213 Market Street Harrisburg, PA 17101-2127 FILE NUMBER RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Su1::vi virB 8p)use Trust 3 Family Trust U/A (15% Beneficiaries~ as thereaft~r amended Allfirst Trust Carpany, Co-Trustee**** 213 Market Street Harrisburg, PA 17101-2127 * $103,187.44 Optimum Marital Deduction + $173,988.09 Life Estate in Family Trust **Remainder of Family Trust Passing to Lineal De cendants *** Remainder of Family Trust Passing to Collate al Beneficiaries **** Co-Trustees of Family Trust: Allfirst Trus Company, Ross M. Chrisman and John E. Fox, Jr. -2001- AMOUNT OR SHARE OF ESTATE 277,175.53* 274,847.92** 274,847.92*** 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 None 7 CPA13 NTF 10913 TOTAL OF PART 11-- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 (If more space is needed, insert additional sheets of the same size) Copyright Forms Software Only, 1997 Nelco. Inc. ., REV-1649 EX + (1-97) " '" COMMONWEALiH C: PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Katharine C. Fox -2001- 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. SCHEDULE 0 ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113 (A) trust or similar arrangement. DESCRIPTION VALUE 1 Family Trust created under the Katharine C. Fox Trust 723,683.93 UjA Dated Decerril:>er 29,1995, as thereafter arrended (First Arrendrrent dated January 19, 1996) Allfirst Trust Canpanyof Pennsylvania, N.A., Jam E. Fox, Jr, and Ross Chrisrran, Trustees Part A Total $ 723, 683 .93 PART B: Enter the description and value of all interests included in Part A for which the Section 9113 (A) election to tax is being made. DESCRIPTION VALUE 1 Family Trust created under the Katharine C. Fox Trust 723,683.93 UjA Dated Decerril:>er 29,1995, as thereafter arrended (First Arrendrrent dated January 19, 1996) Allfirst Trust Canpany of Pennsylvania, N.A., Jam E. Fox, Jr, and Ross Chrisrran, Trustees 7 PA16491 NTF 10882 Part B Total $ (If more space is needed, insert additional sheets of the same size) 723,683.93 Copyright Forms Sottware Only. 1997 Nelco. Inc. IN THE MATTER OF TH E ESTATE OF KATHARINE C. FOX DECEASED KATHARINE C. FOX FAMILY TRUST UNDER AGREEMENT DATED DECEMBER 29, 1995 : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : No. 0826 of 2001 FAMILY SETTLEMENT AGREEMENT THIS AGREEMENT made this ,j f~day of May, 2006: WIT N E SSE T H: I. THE CIRCUMSTANCES leading up to the execution of this Agreement are as follows: WHEREAS, pursuant to Article VII of the Trust Agreement, during John's lifetime, the Trustees are to pay, at least annually, the net income of the Katharine's Family Trust to John. Moreover, from time to time, the Trustees may distribute principal for John's health, education, support or maintenance. The Trustees may also distribute principal to John or for any purpose. Additionally, John has the non-cumulative right to annually withdraw the greater of 5% of the principal or $5,000. WHEREAS, John died on October 24, 2005. WHEREAS, pursuant to Article VIII of the Trust Agreement (entitled Disposition of Family Trust), upon the death of John, the Trustees are to divide the then remaining principal of Katharine's Family Trust into two equal parts. The Trustees are to distribute one part equally among the following individuals: Charles, Eliza, J. Gerhardt, and Susanne. The Trustees are to distribute the other part equally between Neil and Ross. WHEREAS, since October 24,2005, the Trustees have incurred the following expenditures in terminating Katharine's Family Trust: (i) M& T Bank - $9,083.17 Trustee Fee ($3,477.17 regular administration fees charged to principal and income receipts and $5,606 termination fee); (ii) Keefer Wood Allen & Rahal, LLP - $5,000 legal fees; and. (iii) Commonwealth of Pennsylvania - $129 for 2005 Pennsylvania Fiduciary Income Tax. WHEREAS, Katharine's Family Trust overpaid its 2005 Pennsylvania Fiduciary Income Tax by $424. Accordingly, the Trustees have applied $92 of the above described overpayment against the Katharine's Family Trust's 2006 tax obligation, and have requested a refund of $332. WHEREAS, Katharine's Family Trust owed no tax to the U.S. Treasury with respects to its 2005 Federal income tax filing. Moreover, Katharine's Family Trust is not due any refund for the overpayment of such tax. WHEREAS, the Remainder Beneficiaries all desire to forever settle and compromise any and all claims and rights which they may possess, now or hereafter, in Katharine's Family Trust, without the cost and delay of court adjudication and confirmation of the Trustees' Account. WHEREAS, the Trustees are willing to so terminate Katharine's Family Trust, provided the Remainder Beneficiaries all execute this Agreement to provide the Trustees with satisfactory release, refunding and indemnification protections. II. RECEIPT, RELEASE, REFUNDING AND INDEMNIFICATION AGREEMENT: NOW THEREFORE, in consideration of the foregoing and intending to be legally bound, severally, the Remainder Beneficiaries for themselves, their heirs, personal representative, successors, and assigns hereby do as follows, to wit: A. Represent and warrant that they have read and understand this Agreement, including all the Exhibits thereto, and confirm that the facts set forth above are true, correct and complete to the best of their knowledge, information and belief, and incorporate them herein by reference. B. Represent they have entered into this Agreement by their own free will and choice without any compulsion, duress or undue influence from anyone. C. Represent they have sought advice of an attorney, prior to executing this Agreement or have voluntarily chosen not to consult an Attorney. D. Declare that they have had the opportunity to review the Trustees' Account (Exhibit "B" hereto), and based upon an examination (or their decision not to make such an examination), they are satisfied they have sufficient information to make an informed waiver of their right to a formal account, and do hereby waive the filing and auditing of such account with/by the Pennsylvania Court. E. Accept and approve the Trustees' Account (Exhibit "B" hereto), examined or not, as if the same had been duly filed with and audited, adjudicated and confirmed absolutely by the Pennsylvania Court. F. Approve the Trustee's payment $9,083.17 of fees ($3,477.17 regular administration fees charged to principal and income receipts and $5,606 termination fee) to M& T Trust since October 24, 2005 (as well as all fees which were paid prior to such date), as set forth in the Trustees' Account. G. Approve and direct the Trustees to pay $5,000 of legal fees to KWAR, as set forth in the Trustees' Account. H. Approve the Proposed Final Distributions set forth in Exhibit "c" hereto, and acknowledge receipt thereof in full satisfaction of their respective shares in Katharine's Family Trust. I. Agree to refund, on demand, all or any part of the aforesaid distributions, which has been determined by the Trustees or by the Pennsylvania Court, or by any court of competent jurisdiction to have been improperly made. J. Absolutely, unconditionally, and irrevocably release, remise and forever discharge KW AR from any and all manner of actions, causes of action, suits, liens, debts, dues, sums of money, accounts, reckonings, bonds, bills, specialties, covenants, contracts, controversies, agreements, promises, variances, trespasses, damages, judgments, extents, executions, claims, demands, losses, costs and expense whatsoever in law, admiralty or equity, in any way arising from or in any way regarding the distributions described herein. K. To the extent of the aforesaid distributions, the Remainder Beneficiaries hereby agree to indemnify and hold harmless the Trustees and their heirs, personal representatives, successors and assigns, from and against any and all claims, loss, liability or damage (whether or not related to the negligence of the Trustees) which they respectively may suffer, or to which they may be subjected by reason of their administration of Katharine's Family Trust, to date, including the Trustees' Account attached hereto and the Proposed Final Distributions described herein. L. Absolutely, unconditionally, and irrevocably release, remise and forever discharge the Trustees from any and all manner of actions, causes of action, suits, liens, debts, dues, sums of money, accounts, reckonings, bonds, bills, specialties, covenants, contracts, controversies, agreements, promises, variances, trespasses, damages, judgments, extents, executions, claims, demands, losses, costs and expense whatsoever in law, admiralty or equity, in any way arising from or in any way regarding the distributions described herein. M. Agree that this Agreement constitutes the entire understanding between the parties hereto concerning the subject matter hereof, and supersedes any and all prior written agreements, and any and all prior or contemporaneous oral agreement or understanding relating to the subject matter. N. Agree that this Agreement may not be amended, modified, superseded, canceled, renewed or extended, nor may any term or condition hereof be waived, except by a written instrument or document signed by all the parties hereto or, in the case of a waiver, signed by the party sought to be charged therewith. No waiver by any party of the breach of any provision hereof shall be deemed to constitute a waiver of any continuing or subsequent breach of such provision or any other provision hereof. Except as otherwise provided herein, the rights and remedies expressly granted hereunder shall be cumulative with respect to, and shall not be deemed to exclude, any other rights and remedies to which any party shall be entitled at law or in equity. O. Agree that this Agreement shall be binding upon and inure to the benefit of the parties hereto and their respective heirs, successors, assigns, personal representatives, and those who may hereafter claim through any of the parties. P. Agree that this Agreement shall be governed by and construed in accordance with the laws of the Commonwealth of Pennsylvania, without regard to choice-of-Iaw provisions. The Pennsylvania Court shall have exclusive jurisdiction over any action to enforce or interpret the terms of this Agreement. The parties hereby consent to said Pennsylvania Court exercising personal jurisdiction over them in any suit or action arising out of the enforcement of this Agreement. Q. Agree that any references to persons or things shall be deemed to refer to such persons or things in the singular or plural and in the masculine, feminine or neuter gender as the context shall require. R. Agree this Agreement shall be deemed to be severable, so that if any provision hereof shall be determined by a court of competent jurisdiction to be invalid or unenforceable, the remaining provisions hereof shall continue to remain valid and enforceable in accordance with their terms. S. Agree this Agreement may be executed in multiple counterparts, each of which may contain the signatures of one or more of the parties, all of which, taken together, shall constitute one and the same document. T. Agree the following words and phrases when used in this Agreement shall have the following meanings unless clearly indicated otherwise: 1. Charles. The term "Charles" means Charles A. Fox, John's nephew. 2. Eliza. The term "Eliza" means Eliza W. Granlund (alk/a Eliza Gerhardt Granlund), John's niece. 3. John. The term "John" means John E. Fox, Jr., Katharine's husband, who died testate on October 24, 2005, a domiciliary of Cumberland County, Pennsylvania. 4. J. Gerhardt. The term "J. Gerhardt" means John Fox Gerhardt, John's nephew. 5. Katharine. The term "Katharine" means Katharine C. Fox, who died testate on June 8, 2001, a domiciliary of Cumberland County, Pennsylvania. 6. Katharine's Family Trust. The term "Katharine's Family Trust" means the Family Trust which Katharine established by the Trust Agreement. 7. KWAR. The term "KWAR" means the law firm of Keefer, Wood, Allen & Rahal, LLP, and its members and individual attorneys associated therewith. 8. M& T Trust. The term "M& T Trust" refers to Manufacturers and Traders Trust Company, as a Co-Trustee of Katharine's Family Trust ((the successor by its merger with Allfirst Trust Company of Pennsylvania, N.A. ("Allfirst"), the successor entity of that merger of Allfirst and Dauphin Deposit Bank and Trust Company, a division of FMB Bank)). 9. Neil. The term "Neil" means Neil Chrisman, III, Katharine's son. 10. Pennsylvania Court. The term "Pennsylvania Court" means the Orphans' Court Division of he Court of Common Pleas of Cumberland County, Pennsylvania. 11. Remainder Beneficiaries. The term "Remainder Beneficiaries" refers collectively to Charles, Eliza, J. Gerhardt, Neil, Ross, and, Susanne. 12. Ross. The term "Ross"means Ross Miner Chrisman, Katharine's son. 13. Susanne. The term "Susanne" means Susanna Fox Ricker (alk/a Susanne Fox Rikery), John's niece. 14. Trustees. The term "Trustees" refers collectively to M& T Trust and Ross, as the Trustees of Katharine's Family Trust. 15. Trustees' Account. The term "Trustees' Account" means the First and Final Account of the Trustees' administration of Katharine's Family Trust, which is stated from April 22, 2002 to April 20, 2006. The Trustees' Account is attached hereto as Exhibit "B", and is incorporated herein by reference. 16. Trust Agreement. The term "Trust Agreement" means that Agreement of Trust which Katharine signed and dated December 29, 1995. A true and correct copy of the Trust Agreement is attached hereto as Exhibit "A", and is incorporated herein by reference. IN WITNESS WHEREOF, the Remainder Beneficiaries and the Trustees have placed their hands and seals on the attached Consents to Family Settlement Agreement. IN THE MATTER OF TH E ESTATE OF KATHARINE C. FOX DECEASED KATHARINE C. FOX FAMILY TRUST UNDER AGREEMENT DATED DECEMBER 29, 1995 : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : No. 0826 of 2001 CONSENT TO FAMILY SETTLEMENT AGREEMENT THE UNDERSIGNED, Sue Mauery, Vice President and Trust Officer of Manufacturers and Traders Trust Company, as Co-Trustee of the Family Trust established by that certain Agreement of Trust which Katharine C. Fox signed and dated December 29, 1995 ((Co-Trustee as the successor entity of its merger with Allfirst Trust Company of Pennsylvania, N.A. ("Allfirst"), the successor entity of that merger of Allfirst and Dauphin Deposit Bank and Trust Company, a division of FMB Bank)), hereby consents to and joins in this Family Settlement Agreement (the "Agreement"), for the purposes expressed therein, and acknowledges receipt of a copy of the Agreement and all Exhibits thereto. M& T Trust By " ! I" Sue Mauery, Vice Presitjent and Trust Officer COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN On this &- day of May, 2006 before me, the undersigned officer, personally appeared Sue Mauery, who acknowledge herself to be the Vice President and Trust Officer of Manufacturers and Traders Trust Company, 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 such trust company by herself as such officer. : 5S: IN WITNESS WHEREOF, I hereunder set my hand and official seal. ~x.J1/~ Notary Public IN THE MATTER OF TH E : IN THE COURT OF COMMON PLEAS ESTATE OF KATHARINE C. FOX : CUMBERLAND COUNTY, PENNSYLVANIA DECEASED : ORPHANS' COURT DIVISION KATHARINE C. FOX FAMILY TRUST UNDER AGREEMENT DATED : No. 0826 of 2001 DECEMBER 29, 1995 CONSENT TO FAMILY SETTLEMENT AGREEMENT THE UNDERSIGNED, ROSS MINER CHRISMAN (individually, and as a Co- Trustee of the Family Trust established by the Agreement of Trust which Katharine C. Fox signed and dated December 29, 1995) hereby consents to and joins in this Family Settlement Agreement (the "Agreement"), for the purposes expressed therein, and acknowledges receipt of a copy of the Agreementand all Exhibi~ thereto. ;z:: JPJ~ ~ ROSS MINER CHRISMAN COMMONWEALTH OF PENNSYLVANIA COUNTY OF '-, ~.llt\ 1/\ (, I .', II{..L On this j day of May, 2006 before me, the undersigned officer, personally appeared ROSS MINER CHRISMAN, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same both individually and in the fiduciary capacities indicated above for the purposes therein contained. : ss: IN WITNESS WHEREOF, I hereunder set my hand and official seal. , <. C, ,l(< Ill- "L ( '-_.fl it I Notary Public' j ~J~"'mt,-" IN THE MATTER OF TH E : IN THE COURT OF COMMON PLEAS ESTATE OF KATHARINE C. FOX : CUMBERLAND COUNTY, PENNSYLVANIA DECEASED : ORPHANS' COURT DIVISION KATHARINE C. FOX FAMILY TRUST UNDER AGREEMENT DATED : No. 0826 of 2001 DECEMBER 29, 1995 CONSENT TO FAMILY SETTLEMENT AGREEMENT THE UNDERSIGNED, NEIL CHRISMAN, III, hereby consents to and joins in this Family Settlement Agreement (the "Agreement"), for the purposes expressed therein, and acknowledges receipt of a copy of the Agreement and all Exhibits thereto. r ! '\, ~-~ ()~A_ .-1: NEIL'CH~ISMAN, III ~ COMMONWEALTH OF PENNSYLVANIA U ' COUNTY OF jl(ld,-{l/..)1~6 On this i5liL day of May, 2006 before me, the undersigned officer, personally appeared NEIL CHRISMAN, III, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. : ss: IN WITNESS WHEREOF, I hereunder set my hand and official seal. ;iLt~ ,-)~nl -:)riU~t.{j Not'ary Public KAREN M. SYIOU.i\ NOTARY PITUC ~IY CO~I~TIS~:10~\~ F."-,'Ff? if :;", o<l:;() IN THE MATTER OF TH E ESTATE OF KATHARINE C. FOX DECEASED KATHARINE C. FOX FAMILY TRUST UNDER AGREEMENT DATED DECEMBER 29, 1995 : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA . : ORPHANS' COURT DIVISION : No. 0826 of 2001 CONSENT TO FAMILY SETTLEMENT AGREEMENT THE UNDERSIGNED, ELIZA GERHARDT GRANLUND (AlK/A ELIZA W. GRANLUND), hereby consents to and joins in this Family Settlement Agreement (the "Agreement"), for the purposes expressed therein, and acknowledges receipt of a copy of the Agreement and all Exhibits thereto. STATE OF NORTM CAROLINA " , : ss: COUNTY OF /' /,-, {~'~/~ i',_ On this, ;Ji, day of May, 2006 before me, the undersigned officer, personally appeared ELIZA GERHARDT GRANLUND, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. i' ; 'j~"'" ./! Notary Public / / // / / / '.. ,-... "/"/ ~ NOTARY PUBUC NORTH CAROIJNA Craven ~ Arlene M. ~" ,/ My CommIsslon Expires /. . !./ -, .' ?', ,',' ~!"'-{'---..('~'-'. IN THE MATTER OF TH E ESTATE OF KATHARINE C. FOX DECEASED KATHARINE C. FOX FAMILY TRUST UNDER AGREEMENT DATED DECEMBER 29, 1995 : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : No. 0826 of 2001 CONSENT TO f"AMIL Y SETTLEMENT AGREEME~~T THE UNDERSIGNED, JOHN FOX GERHARDT, hereby consents to and joins in this Family Settlement Agreement (the "Agreement"), for the purposes expressed therein, and acknowledges receipt of a copy of the Agreement and all Exhibits thereto. .,If.... ,:~~ ~ :/. ;',' /{I "".------ JOHN FOX GERHARDT .I STATE OF MICHIGAN COUNTY OF (. \ t, ;\) : ss: I, . \: (t \ i r On this I' day of May, 2006 before me, the undersigned officer, personally appeared JOHN FOX GERHARDT, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. :~~ \/\,':T~~ESS 'y'v'HEnEOF, I iH:Heullc.ier set my hand and offrclaLseal. / '.j' /.1 I I . / .{j I. c ( 'J' ERIN LYNN AUSTIN NOTARY PUBLIC - MICHIGAN KALKASKA COUNTY ACTING IN THE COUNTY OF;<<C,i1'; (, c.c t'.!::' MY COMMISSION EXPIRES AUGUST 15. 2012 IN THE MATTER OF TH E : IN THE COURT OF COMMON PLEAS ESTATE OF KATHARINE C. FOX : CUMBERLAND COUNTY, PENNSYLVANIA DECEASED : ORPHANS' COURT DIVISION KATHARINE C. FOX FAMILY TRUST UNDER AGREEMENT DATED : No. 0826 of 2001 DECEMBER 29, 1995 CONSENT TO FAMILY SETTLEMENT AGREEMENT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND On this i3V t- I day of May, 2006 before me, the undersigned officer, personally appeared SUSANNA FOX RICKER, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. : ss: IN WITNESS WHEREOF, I hereunder set my I:mn,d and official seal. /" (' I ' " . ! (I I,. of .IJr ( ( I , \ t-, . \._\ , Notary RiibliG ~.. ~ IN THE MATTER OF TH E ESTATE OF KATHARINE C. FOX DECEASED KATHARINE C. FOX FAMILY TRUST UNDER AGREEMENT DATED DECEMBER 29, 1995 : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA . : ORPHANS' COURT DIVISION : No. 0826 of 2001 CONSENT TO FAMILY SETTLEMENT AGREEMENT THE UNDERSIGNED, CHARLES A. FOX, hereby consents to and joins in this Family Settlement Agreement (the "Agreement"), for the purposes expressed therein, and acknowledges receipt of a copy of the Agreement and all Exhibits thereto. (.~;", '1 ,.---,--' ,,-..L'~J~,l {1 ~=~~ CHARLES A. FOX COMMO~JWEAL TH OF PE~JNSYL\!ANlA ,0 / .' : ss: COUNTY OF i1'~?d tv/! /(' /J" On this c: b day of May, 2006 before me, the undersigned officer, personally appeared CHARLES A. FOX, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set m,.y hand and official seal. -;--./ .~ /' --/';;? - /./' ~/_~.;;> // /C~ (...~;7-~.--._. L_'" - ~'- /// . ;/ /7 __ L k./"'/ // .,,,"' ~Ja(y Public ,,;0/ II'tAN tcIUC Notary PublIc PHlADE..... em fIHILADE.....COUN1V c EXHIBIT A 12-21-95 This Agreement dated the I - . day of . " 199_, between KA THARlNE C. FOX, of the County of Cumberland, State of Pennsylvania (described herein as the "Settlor") and the Settlor's husband, Jolm E. Fox, Jr., and Dauphin Deposit Bank and Trust Company. as trustees (collectively described herein as the "Trustees") WITNESSETH: WHEREAS, the Settlor desires to create a trust, and WHEREAS, the Trustees are willing to accept the trust hereby created and covenant to faithfully discharge the duties of a trustee hereunder; NOW, THEREFORE, the Settlor hereby transfers property to the Trustees described on Schedule A hereto annexed, IN TRUST, and the Trustees agree to accept the property and to hold, manage and distribute the property under the terms of this Trust Agreement. Article I. Family Information. A. The Settlor is married to Jolm E. Fox, Jr.. Article II. Trustee Appointments. A. A trustee who is a party to this Agreement shall serve as trustee of each trust under this Agreement except where this Article or some other provision of this Agreement specifically provides otherwise. B. Provisions governing the compensation of trustees and the appointment of trustees by persons other than the Settlor appear elsewhere in this Agreement. Article III. Lifetime Trust. During the Settlor's life, any property held under this Agreement shall be disposed of as follows: A. The Trustees shall distribute to the Settlor as much of the net income and principal of the trust as the Settlor may from time to time direct in writing, and - 1 - such additional amounts of net income or principal as the Trustees may from time to time determine. B. Any net income not so distributed shall be accumulated and from time to time shall be added to principal. Article IV. Payments After Death. Upon the Settlor's death, the Trustees shall dispose of all property then belonging to the trust, together with all property distributable to the Trustees as a result of the Settlor's death, whether under the Settlor's Will or otherwise (the "trust fund"), as follows: A. If the Settlor's probate estate (excluding income) is insufficient (i) to pay the Settlor's funeral expenses, all claims against the Settlor's estate, the expenses of administering the Settlor's estate, and all death taxes chargeable to the Settlor's estate, and (ii) to satisfy all pre-residuary gifts under the Settlor's Will, the Trustees shall make available to the Settlor's executor, out of the trust fund, such sums as the Settlor's executor shall certify to be required to make good such deficiency. B. The Trustees shall also payout of the trust fund all death taxes chargeable to the trust fund as a result of the Settlor's death and not otherwise provided for in the Settlor's Will, in the manner directed below in the provisions governing payment of death taxes. C. If the Settlor's husband survives the Settlor, and if at the death of the Settlor the Trust owns the condominium property known as No. 5A, 3600 Logan Street, Camp Hill, Pennsylvania, ownership of such condominium property shall be transferred and distributed outright and without limitations to the Settlor's husband. D. The Trustees shall dispose of the balance of the trust fund remaining after these payments in the manner provided below. Article V. Formula Gifts for Tax Purposes. - 2 - 1. If the Settlor's husband makes a disclaimer limited to his right to mandatory income payments from the Family Trust as to all or a portion of the income of the trust, the disclaimed net income shall be disposed of by the Trustees under terms identical to those that apply to distributions of principal above, and any income not so distributed shall from time to time be accumulated and added to principal. Article VIII. Disposition of Family Trust. Upon the death of the second to die of the Settlor and her husband, from the Family Trust the Trustees shall: A. Pay one-half of the balance thereof equally and per stirpes to the niece of the Settlor's husband, Eliza W. Granlund; the nephew of the Settlor's husband, John Fox Gerhardt; the nephew of the Settlor's husband, Charles A. Fox; and, the niece of the Settlor's husband, Susanne Fox Rikery B. Pay the other one-half of such balance equally and per stirpes to the Settlor's son, Neil Chrisman, III; and, the Settlor's son, Ross Miner Chrisman. Article IX. Separate Trusts for Descendants. If any beneficiary under Article IX has not attained thirty years of age when he/she would otherwise be an outright beneficiary hereunder, the share which would otherwise go outright to him/her shall, rather, be held in a separate trust for his/her benefit, as follows: A. During the Beneficiary's life: 1. As much of the net income and principal of the trust as the Trustees may from time to time determine shall be distributed to the Beneficiary for hislher health, education, support in his/her accustomed manner of living, or maintenance. 2. As much of the principal of the trust as the Trustees (excluding, however, any interested trustee) may from time to time determine shall be distributed to the Beneficiary for any purpose, for his/her health, - 5 - education, support in his/her accustomed manner of living, or maintenance. 3. The Beneficiary shall have the right individually to withdraw all the principal and accumulated income at any time after attaining age thirty. 4. Without limiting the Trustees' discretion, the Settlor wants the Trustees to know that, to the extent consistent with the foregoing, it would not be contrary to the Settlor's intent for the Trustees to regard the needs of the Beneficiary as more important than those of the Beneficiary's descendants or any remainderman. B. Upon the Beneficiary's death, the property then held in hislher trust shall be distributed: 1. To such one or more persons (other than the Beneficiary, the Beneficiary's estate, the Beneficiary's creditors, or the creditors of the Beneficiary's estate) on such terms as the Beneficiary may appoint by a Will specifically referring to this power of appointment; or in default of appointment or insofar as an appointment is not effective, to the Beneficiary's estate. C. Any trust under this Article still in existence upon the expiration of the maximum duration for trusts as defined elsewhere in this Trust Agreement shall thereupon terminate and the remaining trust property shall be distributed to the Beneficiary of the trust. Article X. Maximum Duration of Trusts. The maximum duration for trusts means the longest period that property may be held in trust under this Agreement under the applicable rules governing perpetuities, vesting, accumulations, the suspension of alienation, and the like (including any applicable period in gross such as 21 years or 90 years). If under those rules the maximum duration may be determined (or alternatively determined) with reference to the death of the last survivor of a group of individuals alive on the date of the Settlor's death, those individuals shall consist of the Settlor's surviving husband, all of the Settlor's descendants living on the date of the - 6 - Settlor's death, and any surviving spouse of a descendant of the Settlor if both the descendant and the spouse were living on the date of the Settlor's death. This Article shall not apply to a trust created by an exercise of a power of appointment conferred by this Agreement if the exercise is valid under this Agreement and under the applicable rules against perpetuities, accumulations, suspension of alienation, or the like, and such a trust may have different measuring lives than those provided in this Article. In the case of any property the Settlor has appointed to a trust under this Agreement from another trust by exercising a power over the other trust, the date for determining measuring lives with respect to that property shall be the date that the Settlor's power was created (rather than the date of the Settlor's death). Article XI. Payments to Minors. Whenever income or principal becomes distributable (whether by a direction in this Trust Agreement or by exercise of discretion hereunder) to a person under age 25 (described herein as the "Minor" regardless of the actual legal age of majority), the Trustees may make the distribution in one or more of the following ways (or any other way that seems appropriate to the Trustees): A. By holding the property in a separate trust for the Minor until the Minor attains age 25. As much of the net income and/or principal of the trust as the Trustees may from time to time determine shall be distributed to the Minor for any purpose. Any net income not so distributed shall from time to time be accumulated and added to principal. Upon the attainment of age 25 by the Minor, the property then held in the Minor's trust shall be distributed to the Minor. If the Minor dies before attaining age 25, the property shall be distributed to (1) the Minor's descendants surviving the Minor, per stirpes, or in default thereof (2) if the Minor was a grandchild or step-grandchild or more remote descendant of the Settlor, to the descendants then living, per stirpes, of the Minor's nearest ancestor who was a descendant of the Settlor or the Settlor's husband with issue then living, or in default thereof or if the Minor was a child of the Settlor or the Settlor's husband (3) to the descendants of the Settlor and the Settlor's husband then living, per stirpes. Any trust under this paragraph still in existence upon the expiration of the maximum duration for trusts as defined elsewhere in this Trust Agreement shall thereupon terminate and the remaining trust propeiiy shall be distributed to the Minor in one of the other ways authorized in this Article. - 7 - tax-sheltered annuity under Section 403 of the Code or any other benefit subject to the distribution rules of Section 401(a)(9) of the Code. A. If retirement benefits are made payable to the Settlor's estate or directly to the Trustees without specifying a particular trust, then: 1. If the Settlor's husband survives the Settlor, any benefit excluded from the Settlor's gross estate shall be allocated to the Family Trust. 2. Subject to that, to the extent there is insufficient other property to satisfy any of the formula gifts for tax purposes, a fractional share (and not a sum, even if the gift is stated as a sum) of the retirement benefits having a value as finally determined for Federal Estate Tax purposes equal to the insufficiency shall be allocated in satisfaction of that gift. 3. The balance of the retirement benefits shall be disposed of in the same manner as the residue of the trust fund under this Agreement. B. The Trustees may in the Trustees' absolute discretion exercise any right to determine the manner and timing of payment of retirement benefits that is available to the recipient of the benefits. However, if any retirement benefits are payable to the Marital Share (whether pursuant to a separate beneficiary designation or pursuant to this Article) the Settlor's husband shall have the right in his individual capacity and in his absolute discretion, exercisable in all events, to withdraw from the plan, trust or account from which the benefits are payable, all the income of the plan, trust or account annually or at more frequent intervals. For this purpose "income" means income as defined in Sec. 643(b) of the Code determined as if the plan, trust, or account were a separate trust under this Trust Agreement. C. The Trustees are authorized to identify and designate the person who, pursuant to the Regulations under Sec. 401(a)(9), is the "designated beneficiary" whose life expectancy may be used to measure payments to any trust. D. If the Settlor's husband survives the Settlor and retirement benefits are distributable to the Trustees either directly or through the Settlor's estate (other - 10 - than by reason of a disclaimer by the Settlor's husband) the Trustees (excluding, however, any interested trustee) are authorized (but not directed) in the Trustees' absolute discretion to distribute the right to all or part of such benefits outright to the Settlor's husband, or to disclaim all or part of such benefits, and any benefits so disclaimed shall be payable to the Settlor's husband outright, and the Settlor's husband may exercise any right to determine the manner and timing of payments of such distributed or disclaimed benefits that is available to the recipient of the benefits. In exercising this discretionary power, the Trustees may but need not consider solely the needs and desires of the Settlor's husband and not those of any other beneficiary. It is the Settlor's hope that the Trustees will consider distributing or disclaiming if (a) the Settlor's husband wishes to "roll over" the benefits to an individual retirement arrangement and such distribution or disclaimer will help effectuate the rollover, or (b) the distribution or disclaimer will make possible an election to avoid the tax on an excess retirement accumulation that would not otherwise be available, but this precatory expression shall not limit the Trustees' absolute discretion, and is not meant to direct a distribution or disclaimer even if one or both of these conditions should exist. Article XV. Governing Law and Trustees' Powers. The interpretation and operation of the Trust shall be governed by the laws of the Commonwealth of Pennsylvania. The Trustees may, without prior authority from any court, exercise all powers conferred by this Agreement or by law, including without limitation any Fiduciary Powers Act or other statute of Pelllisylvania or any other jurisdiction whose law applies to the Trust. The Trustees shall have absolute discretion in exercising these powers. Except as specifically limited by this Trust Agreement, these powers shall extend to all property held by the Trustees until actual distribution of the property. In order to fully effectuate the powers of the Trustees, specifi:.:: reference is now made to Probate, Estates and Fiduciaries Code, 20 Pa. C.S.A. 101, et seq. The powers of the Trustees shall include the following: A. Power to determine what property is covered by general descriptions contained in this Trust Agreement. - 11 - B. Power to make any election available under the tax laws in such manner as the Trustees shall determine, even though a trustee may have an interest affected by the election, except where a trustee is prohibited from participating in the election by another provision of this Agreement. C. Power to retain any property originally owned by the Settlor, and/or to invest and reinvest in all forms of real and personal property, whether inside or outside the United States, including without limitation common trust funds of a corporate trustee, mutual funds, partnerships (including a partnership in which a trustee is a general or limited partner), and other forms of joint investment (which may but need not be managed by, advised by, or affiliated with a trustee), without regard to any principle of law limiting delegation of investment responsibility by trustees. D. Power to compromise claims or debts and to abandon or demolish any property which the Trustees shall determine to be of little or no value. E. Power to sell property at public or private sale, for cash or upon credit, and to exchange property for other property, and to lease property for any period of time, and to give options of any duration for sales, exchanges or leases. F. Power to join in any merger, reorganization, voting-trust plan or other concerted action of security holders, and to delegate discretionary powers (including investment powers) in entering into the arrangement. G. Power to borrow from anyone, even if the lender is a trustee under this Agreement, and to pledge property as security for repayment of the funds borrowed, including the establishment of a margin account. No trustee shall be personally liable, and any such loan shall be payable only out of assets of the trust. H. Power without the consent of any beneficiary to distribute in cash or in kind, and to allocate specific assets in satisfaction of fractional shares or pecuniary sums among the beneficiaries (including any trust) in such proportions, not necessarily pro rata, as the Trustees may determine, even though a trustee has an interest affected by the distribution and even though different beneficiaries - 12 - N. Power to consolidate any trust for a descendant with another trust having identical terms and the same trustee under this Agreement or the Settlor's Will or the Settlor's husband's Will or any Trust Agreement and administer the two as one trust, provided that each portion of the consolidated trust shall terminate and vest in possession no later than the date required for the separate trust from which it came. O. Power to divide any trust into two or more separate trusts and administer them as separate trusts, either before or after the trust is funded, to enable GST exemption to be separately allocated to one of the trusts, or to enable the election under Sec. 2652(a)(3) of the Code to be made separately over one of them, or to otherwise make possible a separate trust with a zero inclusion ratio, or because the trusts have different transferors for GST purposes, or for any other purpose. Any such division shall be a division into fractional shares with each share participating pro rata in income, appreciation, and depreciation to the time of division. Any relevant pecuniary amount (such as the obligation to pay an aIlliuity, or the right to withdraw $5,000) shall be applied pro rata to the separate trusts based on the fractional shares into which they are divided. P. Power to make loans to, and to buy property from, the Settlor's or the Settlor's husband's estate or the trustee of any trust subject to any wealth transfer tax upon either of their deaths, regardless of the fact that one or more or all of the persons serving as trustee hereunder are also serving as a selling or borrowing executor or trustee; provided that such loans shall be for adequate interest and shall be adequately secured and such purchases shall be for fair market value. Q. Power to employ and to rely upon advice given by accountants, attorneys, investment bankers, and other expert advisers, and to employ agents, clerks and other employees, and to pay reasonable compensation to such advisors or employees in addition to fees otherwise payable to the Trustees, notwithstanding any rule of law otherwise prohibiting such dual compensation. R. Power if Dauphin Deposit Bank and Trust Company is unable to serve as trustee in any jurisdiction, in the trustee serving in that jurisdiction, to use Dauphin Deposit Bank and Trust Company as agent to perform any task that may lawfully be performed by such an agent in that jurisdiction, and to pay to - 14 - Dauphin Deposit Bank and Trust Company such compensation for its services as agent as shall be agreed upon by such trustee and it. S. Power to accept or to decline to accept additions whether made by the Settlor or from some other source. 1. Power (excluding, however, any interested trustee) to allocate receipts and disbursements to income or principal in such manner as the Trustees (excluding, however, any interested trustee) shall determine, even though a particular allocation may be inconsistent with otherwise applicable state law. U. Power in the Trustees (excluding, however, any interested trustee) to amortize in whole or in part the premium on securities received or purchased at a premium, or to treat as income the gross return from such securities. The Settlor anticipates (but the Settlor does not direct) that the Trustees will consider amortization when failure to amortize would result in a substantial impairment of principal. V. Power to continue any business, incorporated or unincorporated, for any period, and to do anything that the Settlor could have done regarding the business, including without limitation the power (i) to invest additional sums in the business whether or not such investment would otherwise be appropriate for fiduciaries and without regard to any duty to diversify investments (ii) to select directors, officers or other employees of the business, and a trustee or an officer of a corporate trustee or a beneficiary hereunder may act as such director, officer or employee and may receive compensation for doing so (iii) to pay from principal the cost of liability insurance for a trustee or beneficiary acting as director (iv) to recapitalize, reorganize or liquidate the business (v) to redeem stock under Sec. 303 of the Code, and the proceeds of any such redemption shall be applied in a manner consistent with the requirements of Sec. 303(b)(3) (vi) to elect deferred payment of estate tax under Sec. 6166 of the Code and/or any corresponding provision of state law, and to charge interest on deferred tax to income or principal, and to consent to the creation of a special lien for deferred tax to be imposed on property of the trust fund even if the tax is imposed on property passing outside the trust fund (vii) to sell the business (including a sale to a co-owner even if the co-owner is a trustee - 15 - hereunder) without "testing the market" by solicitation of bids, relying instead on a qualified appraiser. The Trustees may exercise these powers despite having individual interests in the business that might conflict with their interests as trustee. Article XVI. Accountings & Other Proceedings. A. The Settlor directs that a trust hereunder be subject to independent administration with as little court supervision as the law allows. The Trustees shall not be required to render to any court annual or other periodic accounts, or any inventory, appraisal, or other returns or reports, whether required by statute or otherwise. The Trustees shall take such action for the settlement or approval of accounts at such times and before such courts or without court proceedings as the Trustees shall determine. The Trustees shall pay the costs and expenses of any such action or proceeding, including but not limited to the compensation and expenses of attorneys and guardians, out of the property of the trust. The Trustees shall not be required to register any trust hereunder. B. The Settlor directs that in any proceeding relating to a trust hereunder service upon any person under a legal disability need not be made when another person not under a disability is a party to the proceeding and has the same interest as the person under the disability. The person under the disability shall nevertheless be bound by the results of the proceeding. The same rule shall apply to non-judicial settlements, releases, exonerations, and indemnities. Article XVII. Various Provisions Regarding Fiduciaries. A. "Interested trustee" means for any trust a trustee who is (i) a transferor of property to the trust, including a person whose qualified disclaimer resulted in property passing to the trust, or (ii) a person who is or in the future may be eligible to receive income or principal pursuant to the terms of the trust. A trustee described in (i) is an interested trustee only with respect to the transferred property (including income and gain on, and reinvestment of, such property). A person is described in (ii) even if the person's only interest is a remote contingent remainder interest, but is not described in (ii) if the person's only interest is as a potential appointee under a non-fiduciary power of - 16 - appointment held by another person the exercise of which will take effect only in the future, such as a testamentary power held by a living person. A trustee who is not an interested trustee is a "disinterested trustee". B. Under this Trust Agreement, if two or more separate trusts with the same beneficiaries and same terms are created, either by direction or pursuant to the exercise of discretion, the Settlor intends that the separate trusts may but need not have the same investments and may but need not follow the same pattern of distributions. The Trustees' powers shall be exercisable separately with respect to each trust. c. Except to the extent specifically provided otherwise in this Trust Agreement, references to the Trustees shall, in their application to a trust hereunder, refer to all those from time to time acting as trustees of that trust and if two or more trustees are eligible to act on a given matter they shall act by majority. In the exercise of discretion over distributions, if this Agreement provides that certain trustees may participate in distributions limited by an ascertainable standard, while a different set of trustees may participate in distributions for any purpose, if the two sets of trustees (each acting by its own majority) want to distribute the same item of income or principal to different recipients, the distribution desired by the set of trustees participating in distributions for any purpose shall prevail. D. Individual trustees shall receive compensation in accordance with the law of Pennsylvania in effect at the time of payment, unless the trustee waives compensation, provided that the Settlor's husband and descendants shall serve without compensation. A corporate trustee shall be compensated by agreement with the individual trustees or in the absence of such agreement in accordance with its fee schedule as in effect at the time of payment. The Settlor aut!1orizes a corporate trustee to charge additional fees for services it provides to a trust hereunder that are not comprised within its duties as trustee, for example a fee charged by a mutual fund it administers in which a trust hereunder invests, or a fee for providing an appraisal, or a fee for providing corporate finance or investment banking services. The Settlor also recognizes that a corporate trustee may charge separately for some services comprised within its duties as trustee, for example a separate fee for investing cash balances or preparing tax - 11- References to the "Regulations" are to the Treasury Regulations under the Code. If by the time in question a particular provision of the Code has been renumbered, or the Code has been superseded by a subsequent federal tax law. the reference shall be deemed to be to the renumbered provision or the corresponding provision of the subsequent law, unless to do so would clearly be contrary to the Settlor' s intent as expressed in this Trust Agreement, and a similar rule shall apply to references to the Regulations. C. "Gross estate" means the Settlor's gross estate as determined for Federal Estate T ax purposes (or for state death tax purposes where relevant). D. The technical tax-related term determining the formula gift for tax purposes shall be defined as follows: 1. The Settlor's "optimum marital deduction" means the amount necessary to reduce the Settlor's Federal Estate Tax to the lowest possible amount. 2. This amount and the resulting formula gift shall be calculated using final Federal Estate Tax values and the calculations shall take account of all non-deductible items entering into the calculation of the Settlor's Federal Estate Tax, which include (for example) the Settlor's adjusted taxable gifts during life, non-deductible gifts under or outside this Trust Agreement, state death taxes, some administration expenses not allowed as estate tax deductions, as well as all deductible items, which include (for example) gifts under or outside this Trust Agreement that qualify for the marital or charitable deduction, and some administration expenses allowed as estate tax deductions. However, in making the calculations it shall be assumed that an election is made by the Settlor's Executors to qualify all eligible property (other than the Family Trust) for the marital deduction regardless of what election is in fact made by the Settlor's Executors. The calculations shall take into account all available subtractions and credits against the Federal Estate Tax (other than a credit for previously taxed property that results from a death subsequent to the Settlor's death), except that no credit shall be taken into account that does not reduce the Federal Estate Tax to zero or the lowest possible amount, and if the only credits that can do that are the - 22 - unified credit and the credit for state death taxes, the credit for state death taxes shall not be taken into account if the state imposes only a tax equal to that credit. The calculations shall be made before giving effect to any disclaimer. The Settlor recognizes that some of these amounts may be zero, may be affected by changes in the law before the Settlor's death and by the Trustees in exercising certain tax elections (for example, the selection of the valuation date and the deduction of some administration expenses), and will be affected by some items (for example, state death taxes and some administration expenses not allowed as estate tax deductions) even though such items may initially be payable from the trust fund generally. Article XXI. Revocability of Trust & Rights Reserved. The Settlor reserves the following rights, each of which may be exercised whenever and as often as the Settlor may wish: A. The right by an acknowledged instrument in writing to revoke or amend this trust agreement in whole or in part. B. The right to remove any trustee and appoint substitute, additional or successor trustees. C. The right to approve the Trustees' investment decisions, and such approval shall bind all other beneficiaries. If the Settlor is aware of an investment decision and does not object to it, the Settlor shall be deemed to have approved it. D. The right from time to time to approve of the Trustees' conduct (whether in connection with an accounting by the Trustees or without an accounting), and the Settlor's approval shall bind all other beneficiaries. E. All rights the Settlor may have as the owner of any insurance policies payable to the Trustees. - 23 - IN WITNESS WHEREOF, the Trustees and the Settlor have signed this Agreement, effective the day and year first above written and executed by each of them on the dates set forth below. Dated: : / I (. / l, -- i _' - . ,- I ,----- , , _J"ff;, ./-., - I J-~ ' i.. ,(.l,' -,', " '- . - v .-' ,Cl~./i ';-I~ 1/1'-(..L- / ' , - . KATHARINE C. FOX, as Settlor and Trustee Dated:~ I ! / c.L -.-,A: !. ~ Z. .j(:' - J HN I:t.cFOX, JR., as Trustee '-' DAUPHIN DEPOSIT BANK AND TRUST COMPANY, as Trustee A TrEST: By: By: Title: Title: Dated: Dated: - 24 - ) ) ss: ) COMMONWEAL TH OF PENNSYLVANIA COUNTY OF ../' I HEREBY CERTIFY that on this day of ' ',. " , 19_ before me, the subscriber, a Notary Public in and for the Commonwealth of Pennsylvania, personally appeared KATHARINE C. FOX, Settlor, personally known to me (or proved to me on the basis of satisfactory evidence) to be the person whose name is subscribed to the foregoing instrument, and acknowledged that the foregoing instrument was executed by KATHARINE C. FOX, as Settlor, for the purposes therein contained. WITNESS my hand and notarial seal. (SEAL) I I ',/ , 1/1 ( Notary, ,Public My Commission Expires: NOI;.\RIAL Sa~L SHERYL L SN~m:p),. ~:'!,~'r'i P~b!ic Harrisoury. PA D?i':'':<' i'>:l':1'V My Commissi':;li ~':.itC.~~Fiil i'j99 "",,__'_0._0.._--,.._.. -...--.-j - 25 - COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF ~j ;:.:~,~,(.J-'l ' \': I HEREBY CERTIFY that on this i', t'\ day of..\c,\\\"c,,' '-' , 19~, before me, the subscriber, a Notary Public in and for the ~ommonwealth of Pennsylvania, personally appeared JOHN E. FOX, JR., Trustee, personally known to me (or proven to me on the basis of satisfactory evidence) to be the person whose name is subscribed to the foregoing instrument and acknowledged that the foregoing instrument was executed by JOHN E. FOX, JR., as Trustee, for the purposes therein contained. WITNESS my hand and notarial seal. (SEAL) L-v"'-<',-.J.cL- hi.. -) \- /. I. r', '-LL~~1."-1;"1' '~J Notary Public My Commission Expires: Notarial Seal Antela M. Alom. Notary Public Harrisburt. Dacphin County M] Commission Expire. 0.1. 26. 1996 - 26 - SCHEDULE A One Dollar ($1.00) .': J t>> :>t I) ~ t ~ , ,. ~ ~ ~"':) =-- ; .. '" ~,'(' ~ v M 'rIll~ (~~NJrg IJ.} ~'l!.(~'!'l11:$ Q}~+~.:\J}JRI!!~! ! G 87264062 A /. I.......~. WA..";"'XGTos.D.C. 7 ~ - 28 - EXHIBIT B COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION CO-TRUST UNDER AGREEMENT KATHARINE C. FOX FAMILY TRUST ------------------------------------------------------ ------------------------------------------------------ FIRST AND FINAL ACCOUNT OF Manufacturers and Traders Trust Company, Successor to Dauphin Deposit Bank and Trust Company and Ross Miner Chrisman, Co-Trustees =~:=====================================================================-------- Date of Death: Katharine C. Fox John E. Fox June 8, 2001 October 21, 2005 Date of Trustee's first receipt of funds: April 22, 2002 Accounting for the Period: April 22, 2002 to Ap r il 20, 2006 ------------------------------------------------------------------- ------------------------------------------------------------------- Purpose of Account: Manufacturers and Traders Trust Company, SJccessor to Dauphin Deposit Bank and Trust Company and Ross Miner Chrisman, Co-Trustees, o=fer this account to acquaint interested parties with the transactions that have occurred during this administration. 1'= is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: Manufacturers and Traders Trust Company Successor to Dauphin Deposit Bank and Trust Company 213 Market Street Harrisburg, PA 17101 (717) 255-2051 or Stephanie Kleinfelter Keefer, Wood, Allen & Rahal, LLP 210 Walnut Street PO Box 11963 Harrisburg, PA 17108 (717) 255-8037 SUMMARY OF ACCOUNT Co-Trust under Agreement Katharine C. Fox Fer Period of 04/22/2002 through 04/20/2006 Page Current Value Fiduciary sitior: Value Proposed Distributions to Beneficiaries 28-29 549,993.50 549,993.50 PI' I NC I Pll,L Receipts: This Account 3-4 331,780.85 Net Gain (or Loss) on Sales or Other Disposition 5-6 236,263.22 568,044.07 Less Disbursements: General Disbursements Fees and Commissions 7 8-10 3,475.00 23,174.44 26,649.44 B~lance before Distributions Distributions to Beneficiaries 541,394.63 0.00 Principal Balance on Hand 11 541,394.63 For Information: Investments Made s in Investment Holdings 12-15 HJCOME RCece] ots: This Account 16-21 5~l,313.99 Net Gain (or Loss) on Sales or Other Disposition 0.00 55,3l3.99 l,ess Disbursements 22-24 6,626.33 Balance Before Distribution D stributiens te Beneficiaries 25-26 48,687.66 40,088.79 inceme Balance on Hand 27 8,598.87 r Information: Investments Made Changes in Investment Holdings COMBIN~D BALANCE ON HAND 549,993.50 2 04/25/02 o /07/02 12/20/02 0=/21/04 06/09/04 1 /16/04 o /2 /02 o ,[ /22 / 02 04/22/02 01/22/02 RECEIPTS OF PRINCIPAL CASH: Received from Katharine C. Fox Trust - Distribution as per Article VII PA Department of Revenue - 2001 Personal Income Tax Refund ARK Fds Value Equity Po~tfolio - Long Term Capital Gains Distribution Internal Revenue Service - 2003 Federal Fiduciary Income Tax Refund PA Department of Revenue - 2003 State Fiduciary Income Tax Refund MTB Large Cap Stock Inst I Fund #315 - Long Term Capital Gains Distribution STOCKS/LISTED: 300 shares CSX Corp - Distribution as per Article VII 2,500 shares General Electric Co - Distribution as per Article VII 400 shares Kimberly Clark Corp - Distribution as per Article VII 1,500 shares Pharmacia Corp. - Distribution as per Article VII 3 1,730.85 1,375.00 2,353.20 4.00 9.00 16,733.22 3,712.50 6,106.78 2,092.33 5,949.28 Fiduciary ]\"cquisi tion Value 22,205.27 04/22/:::12 292 shares SBC Communications Inc - Distribution as per Article VII 04/23/02 2,384.439 shares ARK Fds Blue Chip Equity Portfolio - Distribution as per Article VII 04/23/02 16,673.564 shares ARK Fds PA Tax Free Portfolio - Distribution as per Article VII 04/23/02 17,156.639 shares ARK Fds Value Equity Portfolio - Distribution as per Article VII ADJUSTMENTS: o /18/03 0.0002 share MTB Large Cap Stock Inst I Fund #315 - Share Adjustment 1,659.03 52,000.00 159,250.79 78,804.87 0.00 TOTAL RECEIPTS OF PRINCIPAL... . . . . . . . . . . . . 4 309,575.58 0.00 331,780.85 08/23/02 06/09/03 12/16/04 GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL 0.8895 share Monsanto Company Net Proceeds Fid. Acq. Value 14.06 1. 26 255 shares Monsanto Company Net Proceeds Fid. Acq. Value 5,122.70 361.65 0.1212 share Neenah Paper Inc. Net Proceeds Fid. Acq. Value 3.67 0.34 1]/22/05 21,240.438 shares MTB Large Cap Stock Inst I Fund #315 Net Proceeds Fid. Acq. Value 190,951.54 130,804.87 11/2 /05 16,673.564 shares MTB PA Municipal Bond-Inst I Fund #476 11/25/05 1- /25/05 L/25/05 L125/05 11/2:)/05 Net Proceeds Fid. Acq. Value 168,736.47 159,250.79 292 shares AT&T Corporation Net Proceeds Fid. Acq. Value 300 shares CSX Corp Net Proceeds Fid. Acq. Value 7,060.26 1,659.03 14,477.39 3,712.50 2,500 shares General Electric Co Net Proceeds rid. Acq. Value 90,046.23 6,106.78 400 shares Kimberly Clark Corp Net Proceeds rid. Acq. Value 23,847.00 2,058.80 12 shares Neenah Paper Inc. Net Proceeds Fid. Acq. Value 326.38 33.19 5 Gain Loss 12.80 4,761.05 3.33 60,146.67 9,485.68 5,401.23 10,764.89 83,939.45 21,788.20 293.19 11/25/05 2,100 shares Pfizer Inc Net Proceeds Fid. Acq. Value 45,253.10 5,586.37 TOTAL GAINS AND LOSSES/PRINCIPAL........... LESS LOSS............................. NET GAIN OR LOSS. . . . . . . . . . . . . . . . . . . . . . . . . . . 6 39,666.73 236,263.22 0.00 0.00 236,263.22 0L;/10/03 04/lC/:J3 09/1 /03 09/15/03 0L;/1l/05 04/11/05 OLlll/05 OCI/15/05 1 ~: 12 8 / 0 5 DISBURSEMENTS OF PRINCIPAL GENERAL DISBURSEMENTS Internal Revenue Service - 2002 Fiduciary Income Tax - Balance due PA Department of Revenue - 2002 Fiduciary Income Tax - Balance due Internal Revenue Service - 2003 3rd Quarter Estimated Fiduciary Income Tax PA Department of Revenue - 2003 3rd Quarter Estimated Fiduciary Income Tax Internal Revenue Service - 2004 Fiduciary Income Tax - Balance due PA Department of Revenue - 2004 Fiduciary Income Tax - Balance due Transferred to Income - To cover State Estimated Tax Overpayment PA Department of Revenue - 2005 3rd Quarter Estimated Fiduciary Income Tax FA Department of Revenue - 2005 4th Quarter Estimated Fiduciary Income Tax 202.::lO 63.00 25.00 20.00 2,137.00 506.00 6.00 387.CO 129.00 TOTAL GENERAL DISBURSEMENTS......................... 7 3,/175.00 05/06/02 OS/23/02 06/05/02 07/05/02 08/05/02 09/05/02 09/13/02 /07/02 1] /05/02 1~/05/02 01/06/03 0~/05/C3 03/0 /83 OU07/03 o /05/03 o /05/03 07/09/03 o /06/03 FEES AND COMMISSIONS Allfirst Trust Company of PA, NA - Trustee Fee 105.37 Keefer, Wood, Allen & Rahal, LL? - Attorney Fees 225.00 Allfirst Trust Company of PA, KI\ - Trustee Fee 237.52 Allfirst Trust Company of PA, NA - Trustee Fee 225. C Allfirst Trust Company of PA, NA - Trustee Fee 230.33 Allfirst Trust Company of PA, NA - Trustee Fee 232.82 Keefer, Wood, Allen & Rahal, L~P - Attorney Fees 61.50 Al1first Trust Company of PA, NA - Trustee Fee 216.64 Allfirst Trust Company of PA, NA - Trustee Fee 227.21 Allfirst Trust Company of PA, N.D. - Trustee Fee 226.02 Allfirst Trust Company of PA, NA - Trustee Fee 227.13 Allfirst Trust Company of PA, NA - Trustee Fee 218.63 All:irst Trust Company of PA, Nfl" - Trustee Fee 215.18 Allfirst Trust Company of PA, NA - Trustee Fee 228.86 Allfirst Trust Company of PA, NA - Trustee Fee 233.29 Allfirst Trust Company of PA, NA - Trustee Fee 238.37 Allfirst Trust Company of PA, NA - Trustee Fee 239.79 Manufacturers and Traders Trust Company - Trustee Fee 232.07 8 09/08/03 Manufacturers and Traders 23 .82 Trust Company - Trustee Fee 10/06/03 Manufacturers and Traders 238.11 Trust Company - Trustee Fee 11/06/03 Manufacturers and Traders 237.20 Trust Company - Trustee Fee 12/08/03 Manufacturers and Traders 243.20 Trust Company - Trustee Fee 01/06/04 Manufacturers and Traders 252.47 Trust Company - Trustee Fee 02/06/04 Manufacturers and Traders 257.19 Trust Company - Trustee Fee 03/0 /04 Manufacturers and Traders 256.76 Trust Company - Trustee Fee 04/06/04 l1anufacturers and Traders 252.47 Trust Company - Trustee Fee 05/06/04 Mancfacturers and Traders 250.43 Trust Company - Trustee Fee 06/0 /04 Uian u fact ure r s and Traders 249.34 Trust Company - Trustee Fee 07/06/04 t1anufacturers and Traders 248.09 Trust Company - Trustee Fee 02/06/04 Manufacturers and Traders 244.34 Trust Company - Trustee Fee 09/07/04 Manufacturers and Traders 248.18 Trust Company - Trustee Fee lC/06/04 Manufacturers and Traders 248.32 Trust Company - Trustee Fee 11/08/04 Manufacturers and Traders 248.03 Trust Company - Trustee Fee 1;;/06/04 Manufacturers and Traders 256.92 Trust Company - Trustee Fee OJ/06/05 Manufacturers and Traders 255.00 Trust Company - Trustee Fee 0;;; 0 7 / 0 5 Manufacturers and Traders 254.42 Trust Company - Trustee Fee 0:-/07/05 Manufacturers and Traders 257.38 Trust Company - Trustee Fee 9 04/06/05 05/06/05 06/06/05 01/06/Cl5 08/08/05 09/06/05 1e/06/05 11107/05 lL/06/05 01/06/06 0~/06/06 0~,/06/06 01/06/06 Manufacturers and Traders Trust Company - Trustee Fee 254.35 Manufacturers and Traders Trust Company - Trustee Fee 253.21 Manufacturers and Traders Trust Company - Trustee Fee 255.79 Manufacturers and Traders Trust Company - Trustee Fee 251.9: Manufacturers and Traders Trust Company - Trustee Fee 249.88 Manufacturers and Traders Trust Company - Trustee Fee 244.89 Manufacturers and Traders Trust Company - Trustee Fee 241.44 Manufacturers and Traders Trust Company - Trustee Fee 240.42 Manufacturers and Traders Trust Company - Trustee Fee 402.60 Manufacturers and Traders Trust Company - Trustee Fee 403.34 Manufacturers and Traders Trust Company - Trustee Fee 403.98 Manufacturers and Traders Trust Company - Trustee Fee 404.56 Manufacturers and Traders Trust Company - Trustee Fee 405.26 Reserves: Keefer, Wood, Allen & Rahal, LLP - Attorney Fees 5,000.00 Manufacturers and Traders Trust Company - Termination Fee 5,606.00 TOTAL FEES AND COMMISSIONS..... TOTAL DISBURSEMENTS OF PRINCIPAL......... .... .... 10 23,174.44 26,649.44 # Units Description PRINCIPAL BALANCE ON HAND MTB Money Market-Inst I Fund #420 11 Current Value or as Noted 541,394.63 541,394.63 ~iduciary P<~cquisi tiOE Value 541,394.63 541,394.63 CHANGES IN INVESTMENT HOLDINGS - PRINCIPAL Cost ARK Fds Blue Chip Equity Portfolio 04/23/02 08/18/03 2,384.439 shares received (2,384.439)shares delivered in merger due to conversion of MTB Large Cap Stock Inst I Fund #315 52,000.00 (52,000.00) o 0.00 ARK Fds PA Tax Free Portfo_io 04/23/02 0~/lS/03 16,673.564 shares received (16,673.564)shares delivered In merger due to conversion of MTB PA Municipal Bond-Inst I Fund #476 159,250.79 (159,250.79) o 0.00 ARK Fds Value Equity Portfolio 0,,/23/02 O[J/1 /03 17,156.639 shares received (17,156.639)shares delivered in merger due to conversion of MTB Large Cap Stock Inst I Fund #315 78,804.8' (78,804.87) o 0.00 1,':'&T Corporation 11/25/05 292 shares name changed from SEC Communications Inc. (292)shares sold 1_,659.03 11/21/05 (1,659.03) o 0.00 12 CSX Corp 04/22/02 11/25/05 Genera~ Electric Co 04/22/02 11/2 /05 Kimbe~ly Clark Corp 04/22/02 12/06/04 11/25/05 Monsa~to Company o /20/02 OH/23/02 06/09/03 300 shares received (300)shares sold 3,712.50 (3,712.50) o 0.00 2,500 shares received (2,500)shares sold 6,:06.78 (6,l06.78) o D.DD 400 shares received reduce book value from spinoff of 12.1212 shares Neenah Paper Incorporated (400)shares sold 2,092.33 (33.53 ) (2,058. 0) o 0.00 255.8895 shares received in spinoff of Pharmacia Corporation at the rate of 0.170593 shares for each share held (0.8895)share sold (255)shares sold 362.91 (1. 26) (361.65) o 0.00 13 MTB Large Cap Stock Inst I Fund #315 08118/03 11/22/0 4,083.7988 shares received in merger due to conversion of ARK Fds Blue Chip Equity Portfolio at the rate of 1.71268748 shares for each share held 17,156.639 shares received in merger due to conversion of ARK Fds Value Equity Portfolio at the rate of 1 share for each share held 0.0002 share adjustment (21,240.438)shares sold 52,000.00 08/18/03 08/18/CJ3 78,804.87 O.CO (130,80iJ.8/) o 0.00 tJlI S Pl\ Muni #47 6 Bond-Inst I Fund :.1/22/:J5 16,673.564 shares received in merger due to conversion of ARK Fds PA Tax Free Portfolio at the rate of 1 share for each share held (16,673.564)shares sold :59,250.79 o /1 /:J3 (159,250. 9) o 0.00 Neena~ Paper Inc. 1 ;: / 1 6 / D 4 12.1212 shares received in spinoff of Kimberly Clark Corporation at the rate of 0.03030303 shares for each share held (0.1212)share sold (12)shares sold -)" co ~ ..J~.:J5 1~:!D6/ 4 L/2::J/05 :0.34) : 33.19) o 0.00 14 Pf~zer Inc 04/16/03 11/25/05 2,100 shares received in merger of 1,500 shares Pharmacia Corp. at the rate of 1.4 shares for each share held (2,100)shares sold 5,586.37 (5,586.37) o 0.00 PharPlacia Corp. 04/16/03 1,500 shares received reduce book value from spinoff of 255.8895 shares Monsanto Company (1,500)shares delivered in merger of 2,100 shares Pfizer Incorporated 5,949.28 (362.91) 04/22/02 08/20/02 (5,586.37) o .88 SSC Com~unications Inc o /22/02 1] /21/05 292 shares received (292)shares name changed to AT&T Incorporated 1,659.03 (1,659.03) o 0.00 15 RECEIPTS OF INCOME ARK Fds Blue Chip Equity Portfolio 87/01/02 10/0:/02 01/02/03 84/81/03 07/01/03 08/13/03 AFK Fds Value Equity Portfolio 0;/01/02 lC/01/02 01/02/03 Oc;/01/03 0;/0:/03 o /1 /03 C~;X Corp OEi/1c;/02 09/13/02 1::/13/02 0]/1 /03 Oli/13/ 3 09/1 /03 1?/15/03 03/15/04 06/:5/04 o /15/04 1;)/15/04 03/1 /05 o /lS/05 o /15/ClS DIVIDENDS 29.95 38 . 9~ 44.30 68.34 44.66 47.28 95.73 354.80 250.32 186.49 184.43 295.09 30.00 30.00 30.00 30.00 30.00 30.00 38.00 30.00 3CJ.00 30.00 30.00 30.00 30.00 30.00 16 273.47 1,366.86 420.88 General Electric Co 07/25/02 10/25/02 01/27/03 04/25/03 07/25/03 10/27/03 01/26/84 04/26/04 07/26/04 10/25/04 01/25/05 04/25/05 07/25/05 10/25/05 Kimberly Clark Corp 07/02/02 ~C/02/82 01/03/03 04/82/03 0//02/03 lC/02/03 01/05/84 04/02/04 0- /02/04 lC/04/04 OJ/04/05 04/04/05 0-/05/05 1 /0 / 5 Monsanto Company 1- /01/02 0~/31/83 o /01/ 3 M~B ~arge Cap Stock Inst I Fund #315 09/3:J/03 1;;;31/03 o ,) / 0 5 / 0 11 8-7/01/04 o /30/04 1 /3:J/04 03/30/05 o /29/05 o /29/05 450.00 450.00 475.00 475.00 475.00 47 5.80 500.00 500.00 500.00 500.00 550.00 550.00 550.80 550.00 120.88 12:J.00 120.00 136.00 136.00 136.00 136.00 160.00 160.00 160.00 160.00 180.00 180.08 180.00 30.60 38.60 30.60 84.96 106.20 84.96 84.96 169.92 658.45 63.72 191.16 254.89 17 7,00:J.00 2,084.08 91.80 1,699.2 Neena~ ?aper Inc. 03/02/05 06/02/05 09/02/05 12/02/05 Pfizer Ine 06/05/03 09/04/03 12/04/03 03/05/04 06/04/04 09/03/04 12/03/04 03/08/05 06/07/05 09/06/05 12/06/05 Pharmaeia Corp. 08/01/02 11/01/02 02/03/03 SSC Communications Ine Of/01/02 11/01/02 02/03/03 0:', / 0 1/ 0 3 o /01/03 11/03/03 02/02/04 0~)/03/04 08/02/04 ll/OJ /04 o ;J / 0 1/ 0 5 0:1/02/05 08/01/05 1:/01/05 1. 20 1. 20 1. 20 1. 20 315.00 315.00 315.00 357.00 357.00 357.00 357.00 399.00 399.00 399.00 399.00 202.50 202.50 202.50 78.84 78.84 78.84 97.09 111.69 111.69 91.25 91.25 91.25 91.25 94.17 94.17 94.17 94.17 TOTAL DIVIDEND INCOME..................... 4.80 3,969.00 607.50 1,298.67 18,8"15.32 05/06/05 Manufacturers and Traders 136.35 Trust Company - Trustee Fee 06/86/05 Manufacturers and Traders 137.74 Trust Company - Trustee Fee 07/06/05 lJlanufacturers and Traders 135.64 Trust Company - Trustee Fee 08/08/05 lJlanufacturers and Traders 134.55 Trust Company - Trustee Fee 89/06/05 Manufacturers and Traders 131.86 Trust Company - Trustee Fee 10/06/05 Manufacterers and Traders 130.01 Trest Company - Trustee Fee 11/07/05 lJlanufacturers and Traders 129.45 T:cust Company - Trustee Fee 12/06/05 lJ[anufacturers and Traders 216.79 Trust Company - Trustee Fee 01/06/06 JVlanufacturers and Traders 217.19 Trust Company - Trustee Fee OL/06/06 Manufacturers and Traders 217.53 Trust Company - Trustee Fee 0~/O6/06 Manufacturers and Traders 217.84 Trust Company - Trustee Fee OL/06/06 Manufacturers and Traders 218.21 Trust Company - Trustee Fee TOTAL DISBURSEMENTS OF INCOME.................. 24 6,626.33 DISTRIBUTIONS OF INCOME TO BENEFICIARIES John E. Fox, Jr. Trust 05/10/02 Distribution 1,480.82 06/10/02 Distribution 458.30 07/10/:02 Distribution 720.56 o /12/02 Distribution 1,190.55 09110/02 Distribution 458.98 lC1l0/02 Distribution 987.48 12/12/02 Distribution 1,22l.74 2;;/10/02 Distribution 442.53 01/10/03 Distribution 907.78 0/1/3 Distribution 1,254.34 01/10/03 Distribution 405.45 0/1 /l 0/ 0 3 Distribution 878.60 0'5/12/03 Distribution 1,033.39 06/10/03 Distribution 774.l6 07/10/03 Distribution 818.34 03 /11 / 0 3 Distribution 207.53 03/l /03 Distribution 382.40 1J/10/03 Distribution 437.22 11/1 /03 Distribution 548.11 12/1 /03 Distribution 584.60 01/12/04 Distribution 600.62 02/10/04 Distribution 675.30 o /10/04 Distribution 691.09 4/1 /04 Distribution 685.07 05110/04 Distribution 746.19 25 !f Units PROPOSED DISTRIBUTIONS TO BENEFICIARIES Nei: Chrisman III - 1/2 of 1/2 share of ResidGe as per Article VIII B of the Trust Agreement Principal: Cash :::ncome: Cash Ross Miner Chrisman - 1/2 of 1/2 share of Residue as per Article VIII B of the Trust Agreement Principal: Cash Income: Cash Charles A. Fox - 1/4 of 1/2 share of Residue as per Article VII::: A of the Trust Agreement Principal: Cash Income: Cash 28 Current Value or as Noted 135,348.66 2,149.71 Fiduciary . r . Sl~lon Value 135,348.66 137,498.37 137,498.37 2,149.71 135,348.65 2,149.72 :.35,348.65 137,498.37 137,498.37 2,149.72 67,674.33 1,074.86 67,674.33 68,749.19 68,749.19 1,074. 6 IN THE MATTER OF TH E : IN THE COURT OF COMMON PLEAS ESTATE OF KATHARINE C. FOX : CUMBERLAND COUNTY, PENNSYLVANIA DECEASED : ORPHANS' COURT DIVISION KATHARINE C. FOX FAMILY TRUST UNDER AGREEMENT DATED : No. 0826 of 2001 DECEMBER 29, 1995 EXHIBIT "c" TO FAMILY SETTLEMENT AGREEMENT PROPOSED FINAL DISTRIBUTIONS To: Charles A. Fox: Cash $ 68,749.19 To: Eliza Gerhardt Granlund (a/k/a Eliza W. Granlund): Cash $ 68,749.19 To: John Fox Gerhardt: Cash $68,749.19 To: Susanna Fox Ricker (a/k/a Susanne Fox Rikery): Cash $ 68.749.19 Sub-Total $274,996.76 To: Neil Chrisman. III: Cash $137,498.37 To: Ross Miner Chrisman: Cash $137.498.37 Sub-Total $274.996.74 Total Proposed Final Distributions $549.993.50