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HomeMy WebLinkAbout01-1136 PETITION FOR PROBATE and GRANT OF LETTERS Estate of John Phillip Minnich No. 21-01-1136 also known as To: Register of Wills for the , Deceased. County of Cumberland in the Social Security No. 177 -16-1945 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut rix named in the last will of the above decedent, dated June 10, 1997 and codicil( s) dated (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decedent was domiciled at death in Cumberland County, Pennsylvania, with h is last family or principal residence at 4806 East Trindle Road. Mechanicsbura, PA 17050 (list street, number and municipality) Decedent, then 82 years of age, died 10/22/2001 at Holy Spirit Hospital. East Pennsboro. Cumberland County, PennsYlvania Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never ajudicated incompetent: Decedent at death owned propert"j with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: $ \ 000 $ $ $ WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant ofletters Testamentarv thereon. fl (testamentary; administration c.I.a.; administration d.b.n.c.t.a.) .;/ 4806 East Trindle Road i .-<1 I 7)., .' 'JJ I. .2-(}/~~ ,v~~ Mechanicsbura. Beatrice Minnich ~ '" ~ " ;,! 0:; "0 or;; -. " '" ~'1:;' " "0 '" '" 0 "'.- 3.~ ,,0... ='- -= 0 ~ .~ (IJ PA 17050 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA} ss COUNTY OF .~umberland Sworn to or affIrmed and subscribed { before me this ---.l 7t'n day of Dee ber 2001 Regi~ The petitioner(s) above-named $wear(s) or affmn(s) that the statements in the foregoing petition are true and correct to the best of fue knowledge and belief of petitioner( s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. ~~~-- 71)~-cJ.... !3 {;. I/.. t-k I c, &; 'u'1I/ N I C. ~ "-' ~. g <1i 2 N 21-01-1136 o. Estate of John Phillio Minnich , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW DECEMBER 17 2001 , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated 6/10/1997 described therein be admitted to probate and filed of record as the last will of John Phillio Minnich and Letters T estamentarv are hereby granted to Beatrice Minnich 18.00 6.00 18.00 5.00 47.00 ,>:?,yt7~N<'l-M~) 4",,/ P glster OfWl S ~~~~ Susan E. Lederer 44861 FEES Probate, Letters, Etc. . Short Certificates ( .z-pag.es Kemmt"latlOn . JCP . . . $ ~ . . . . . . $ . . . . . . . $ $ TOTAL _ $ . De.cembe.r. 17.,. 2001. ATTORNEY (Sup. Ct. 1.0. No.) 4811 Jonestown Road, Suite 226 Harrisbura. PA 17109 ADDRESS 717 -652-7323 Filed. . . PHONE 0\ t.,! :i) 0\ a: I"- .- c..:l c:;l ,,",' c.) :liCC tr. ..- p <,:,.' .0 :::.s::. .,j)= ..,.... ~ DO Gg =~ :::1 :;~ o-~ i.(". 1\' (::.t. d ..... c:::J C":l - -.J ~ \0 f,~) 1.0 2. Last Will of JOHN PHILLIP MINNICH 21-01-1136 I, JOHN PHILLIP MINNICH, a resident of Cumberland County, Pennsylvania, declare that this is my will. I hereby revoke all my previous wills and codicils. Article One Introductory Provisions Section 1. Marital Status I am currently married to BEATRICE MINNICH, and all references to my spouse in this will are to her. Section 2. Children a. The name(s) and birth date(s) of my children: Name Birth date LOIS ANN NORRIS December 3, 1940 All references to my children in this instrument are to these children and any children subsequently born to or adopted by me. Article Two Appointment of My Personal Representatives Section 1. Nomination of My Personal Representatives I appoint the following to be my Personal Representative: SEA TRICE MINNICH If, for any reason, the Personal Representative(s) named above are unable or unwilling to serve, the following successor Personal Representative(s) shall serve until the successor Personal Representative(s) on the list have been exhausted. Unless otherwise specified, if Co-Personal Representatives are serving, the next following named successor Personal Representative shall serve only after all of the Co-Personal Representatives cease to act as Personal Representatives. (1) LOIS ANN NORRIS (2) ROGER SPATZ Section 2. Waiver of Bond No bond or undertaking shall be required of any Personal Representative nominated in my will. Section 3. General Powers My Personal Representative shall have full authority to administer my estate under the laws of the Commonwealth of Pennsylvania relating to the powers of fiduciaries. My Personal Representative shall have the power to administer my estate under the Pennsylvania Probate, Estates and Fiduciaries Code. 2 Article Three Disposition of My Property Section 1. Distribution to My Revocable Living Trust I give all of my property of whatever nature and kind and wherever located to my revocable living trust of which I am a Trustor known as: JOHN PHILLIP MINNICH and SEA TRICE MINNICH, Trustees, or their successors in trust, under the JOHN PHILLIP MINNICH AND SEA TRICE MINNICH LIVING TRUST dated JUN 1 0 1997 and any amendments thereto Section 2. Alternate Disposition I f my revocable living trust is not in effect for any reason, I give all of my property to my Personal Representative under this will as Trustee who shall hold, administer and distribute my property as a testamentary trust the provisions of which are identical to those of my revocable living trust on the date of execution of my will. Article Four Death Taxes Section 1. Definition of Death Taxes The term "death taxes," as used in my will, shall mean all inheritance, estate, succession, and other similar taxes that are payable by any person on account of that person's interest in the estate of the decedent or by reason of the decedent's death, including penalties and interest, but excluding the following: a. Any addition to the federal estate tax for any "excess retirement accumulation" under Internal Revenue Code Section 4980A. 3 b. Any additional tax that may be assessed under Internal Revenue Code Section 2032A. c. Any federal or state tax imposed on a generation-skipping transfer, as that term is defined in the federal tax laws, unless the applicable tax statutes provide that the generation-skipping transfer tax is payable directly out of the assets of my gross estate. Section 2. Payment of Death Taxes Pursuant to the terms of my revocable living trust, all death taxes whether or not attributable to property inventoried in my probate estate shall be paid by the Trustee from that trust. However, if that trust does not exist at the time of my death or if the assets of that trust are insufficient to pay the death taxes in full, I direct my personal representative to pay any death taxes that cannot be paid by the trustee from the assets of my probate estate by prorating and apportioning those taxes among the beneficiaries of this will. Notwithstanding any other provision in my trust, all death taxes incurred by reason of assets transferred outside of my trust or probate estate shall be assessed against those persons receiving such property. Article Five General Provisions Section 1. No Contest Clause I f any person or entity other than me singularly or in conjunction with any other person or entity directly or indirectly contests in any court the validity of this will including any codicils thereto, then the right of that person or entity to take any interest in my estate shall cease and that person or entity shall be deemed to have predeceased me. Section 2. Captions The captions of Articles, Sections and Paragraphs used in this will are for convenience of reference only and shall have no significance in the construction or interpretation of this will. 4 Section 3. Severability Should any of the provisions of my will be for any reason declared invalid, such invalidity shall not affect any of the other provisions of this will and all invalid provisions shall be wholly disregarded in interpreting this will. Section 4. Governing Law This will shall be construed, regulated and governed by and in accordance with the laws of the Commonwealth of Pennsylvania. I signed this, my last will, on JUN 1 0 1997 . ! . a 7J7 - " j,/ , l' )4" ".V<.~0 JOHN PHILLIP MINN ~H . 5 The foregoing Will was, on the day and year written above, published and declared by JOHN PHILLIP MIN1'.JICH in our presence to be his Will. We, in his presence and at his request, and in the presence of each other, have attested the same and have signed our names as attesting witnesses. We declare that at the time of our attestation of this Will, JOHN PHILLIP MINNICH was, according to our best knowledge and belief, of sound mind and memory and under no undue duress or constraint. J/4.A~~r:e ~ Address: ;Mf~ 4t f7t(Z,- ('l relY'" JJ . tl \ rk /0 WITNESS Address: \t... ~---'Y) ~__J-,;( v ''::,k(' <.k-- y,A (.) 6 COMMONWEALTH OF PENNSYLVANIA : SS: COUNTY OF DAUPHIN We, JOHN PHILLIP MINNICH, W7S/16 , and A\lCJ\ I.U. ~uV"\y e \ , the Testator and the witnesses, respecti ely, whose names are signed to the foregoing Will, having been sworn, declared to the undersigned officer that the Testator, in the presence of witnesses, signed the instrument as his last Will, that he signed, and that each of the witnesses, in the presence of the Testator and in the presence of each other, signed the Will as a witness. i~mt{~V~~fcH~~'~~ t:J. ~<<6ilr~;;p ~ (Ll ~'Y;t" v.~ . {I." r---U WITNESS S~bscribed and sworn before me by JOHN PHILLIP MINNICH, the Testalor, and by ~(/1 )h(r~ 4If~)(. and.AJ,. ~ sc\ lU. Ii' l\ h ~_Q \ , the witnesses on eM>-<- 10 , 1 997. (Xb~d~ y J~~ Notary Public My commission expires: Notarial Seal Unda L. FEtttertlOff, Notary Public Derry TYlp., DauphIn County My Commissiion Expires Nov. 8, 199~ Member. PennsI/lvan1a "llllociatlon of NotafleS 7 r< ::r: <-. tT1 > ;;0 ~ C/J ::r:: tT1 m ;-< en "1:1 C/'J r tT1 ." Z ~ > z 0 :E C/J ...... -< co ..., 0 r 0 ::r: .." < >< .." > 0- ~ n z 'J> tT1 :; 0 - 0 -.l C 0 :;tl w w ~ 6 ...... ~ Z VI 0 - .:;r~' ~ !t'i s.:;: d -' CJ CJ --.J ::r;::1 "'"0 f._j \.0 :r- ...J Susan E. Ll1dlH'PI' tAW on'ICES January 16, 2002 Register of Wills Cumberland County Courthouse One Com"thouse Square Carlisle, P A 17013 Dear Register of Wills: Enclosed please find one (I) original and one (I) photocopy of the Certification of Notice Under Rule 5.6a for the Estate of John Phillip Minnich, File No. 2001-01136. Upon filing the original, please time/date stamp the photocopy and return it to my office using the envelope provided. Thank you for your assistance. If you need further information in this matteL, please contact me. Very truly yours, ~.~ Susan E. Lederer Enclosures 0\ <r ,:,r ~J... . . c:) :!=== -~. 1""'- ...- :2~ <:I: -) '.1) ~::? '..-.,.. ..0 " ,.....' cD ('-.I (;) ~ Q) a: p 0: ,~-" U -" 4811 Jonestown Road . Suite 226 . Harrisburg, PA 17109 . Phone 717.652.7323 . Fax 717.652.7340 . info@ledererlaw.com v..W\-\ Il'l 1('1"1.:' 1"1<1\\ .\,iJlll ~ CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: John Phillio Minnich Date of Death: 10/22/2001 Will No. 2001-01136 Admin. No. 21-01-1136 To the Register: I certify that notice of served on or mailed to the following beneficiaries of the above-captioned estate on (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was ~~\\O \4~ Name Address Beatrice Minnich 4806 E. Trindle Road Mechanicsbura. PA 17055 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: Date: ~ n u.c\ A ~ ~ \ ~o, (J:Y:J ~ ~~ ~.~~ ~ Signature Susan E. Lederer c'\ ;::r Name: Susan E. Lederer 1'- Address: 4811 Jonestown Road. Suite 226 Harrisbura. PA 17109 ~~ .~) .D . ..i.:J :;;: >= ~5 '-'0 Telephone(717) - 6527323 ) (J 0.:: "'J P Capacity: Personal Representative X Counsel for Personal Representative Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Minnich, John Phillip , Deceased No. 21-01-1136 Date of Death 10/22/2001 Social Security No. 177 -16-1945 also known as Beatrice Minnich The Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the pE!rsonal assets wherever situate and all of the real estate located in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in this Inventory are true and correct. I/W e understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. Personal Represent~t,ve. . . J,< '~ Signature: r )P~ u Beatrice Minnich Attorney: Susan E. Lederer I.D. No.: 44861 Signature: Signature: Address: 4811 Jonestown Rd. Suite 226 Harrisburg, P A 17109 Telephone: 717/652-7323 Address: 4806 East Trindle Road Mechanicsburg" P A 17050 Telephone: f-{ \BJ O~ Dated: Personal Pro~ Settlement of Beatrice Minnich, Administratrix, of the Estate of John P. Minnich v. Hartman Concrete, Inc., and R. L. Livingston Excavation and Paving, Inc. 7,252.18 Fee Concession and Interest Earned - Beatrice Minnich, Administratrix, of the Estate of John P. Minnich v. Hartman Concrete, Inc., and R. L. Livingston Excavation and Paving, Inc. 3.46 r___ Total Personal Property $7,255.64 (Attach additional sheets if necessary) Total Personal Property and Real Estate $7,255.64 "':V-l<..,EX.(&-1>01 '* I REV-1500 ~'f"""""vnn; I (7- _ J-. {;?J.. I , .. I INHERITANCE TAX RETURN L_~ - COMMONWEALTH OF PENNSYLVANIA FILE NUMBER DEPARTMENT OF REVENUE RESIDENT DECEDENT 21 01 1136 DEPT,280601 HARRISaURG.PA 17128.0601 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST. AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~ Minnich, John Phillip 177-16-1945 z DATE OF DEATH (MM-DO-YEAR) I DATE OF BIRTH (MM-OO-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE w 0 w 10/22/2001 " I 01/2711919 REGISTER OF WILLS w 0 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Minnich, Beatrice ~ 1. Original Return D 2. Supplemental Return D 3. Remainder Retum (d!lle of death prior to 12-13-82) w ~ ~ I D ct Ill' 4 Limited Estate o 4a Future Interest Compromise (date of death aftar o 5 Federal Estate Tax Return Required ::'::i'i:::.:: 12.12-82) U~U woo ~ 6. Decedent Died Testate (Attach copy ~ 7. Decedent Maintained a Living Trust (Attach 0 8. Total Number of Safe Deposit Boxes z~~ U~m a/Will) copy of Trusl) - ~ < D 9. Litigation Proceeds Received D 10. Spousal Poverty Credit (dale of death between D 11.Election to tax under Sec. 9113(A) (Atlach Sch 0) 12.3H1 and 1'1-95\ TIiISSECTlci>lMUSTfilEiC6Ml"lETEO"~l.LliCOFlFlESI"ONOENCE'ANiicONFIOENfIAl.iT)G(E[NROFlMATION,SlldliLl:i,iBEh:iIRECTEDTO!!,;;' AME COMPLETE MAILING ADDRESS Susan E. Lederer IRM NAME (If applicable) 4811 Jonestown Rd. Law Offices of Susan E. Lederer Suite 226 .-....., ELEPHONE NUMBER Harrisburg, PA 171m ,..--\ -- 7171652-7323 1. Real Estate (Schedule A) (1) None f; ,,,,,,:;,,,; W,:;ONLY i , 2. Stocks and Bonds (Schedule B) (2) None -- 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None 4. Mortgages & Notes Receivable (Schedule D) (4) None 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) -~I (Schedule E) 7,255.64 6. Jointly Owned Property (Schedule F) (6) None D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 194,790.67 ~ (Schedule G or L) ~ ;: 8. Total Gross Assets (10tal Lines 1-7) (8) 202,046.31 < " w ~ 9. Funeral Expenses & Administrative Costs (Schedule H) (9) (10) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 15,549.00 3,535.64 (11) 12. Net Value of Estate (Line a minus Line 11) 19,084.64 (12) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) 182,961.67 (13) 182,961.67 (14) 0.00 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES is. Amount of Line 14 taxable at the spousal tax rate, x ,00 (15) or transfers under Sec. 9116(a)(1.2) z ,045 (16) 0 16. Amount of Line 14 taxable at lineal rate x ~ < ~ ~ 17. Amount of Line 14 taxable at sibling rate x .12 (17) ~ 0 " x 18. Amount of Line 14 taxable at collateral rate < x ,15 (18) ~ 19. Tax Due (19) 20. D :1~'?b:~Ei$!:iRE:;tCtA\~'$\ivEi\ti'~'ll!t;PA'U~$'-.&N$jON~j:t$*gFt$~:sib~i,~~tl):aEC'HEC?K;:MAffl;:<';:::,' "., "Cr.:;;;>> "''''i'' ,.....;. Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS ~.-" 4806 East Trind1e Road CITY Mechanicsburg I STAlE PA I ZIP 17050 I Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) Total Credils (A + 8 + C) (2) 0.00 3. InteresVPenalty if applicable D. Interest E. Penalty B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (3) 0.00 (4) (5) 0.00 (SA) (58) 0.00 TotallnteresVPenalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. Make Check to: REGISTER OF PLEASE ANSWER TH E BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;....................... ................................. b. retain the right to designate who shall use the property transferred or its income;.................................... c. retain a reversionary interest; or...................................................................... ............................... d. receive the promise for life of either payments, benefits or care? ........... ............................................. 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration?.... ..... .... ... ... .... .................. .. ......................................................................... 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?........ 4. Did decedent own an Individual Retirement Account, annuity, or other nonMprobate property which contains a beneficiary designation?................................................ Yes No ~ ~ D ~ D ~ D ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare thaI I heve examined this return, including accompanying schedules and statements, and to the best 0/ my knowledge and belief, it is true, correct and complete. Declaration of preparerolherthan the personai representative IS based on all Information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FlUNG RETURN ADDRESS Beatrice Minnich ?'.~ DATE SIG 4806 EaSI Trindle Road Mechanicsburg" P A 17050 ADDRESS SIGNATURE OF PRE PARER OTHER THAN REPRESENTATIVE Susan E. Lederer ADDRESS " Rd. PA 17109 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the sUNiving spouse is 3% [72 P.S. 99116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ij)). The statute does not exemot a transfer to a sUlViving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twentyMone years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P .8. 99116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P .8. 99116 1.2) [72 P.S. 99116 (a) (1)1. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P .8. 99116 (a) (1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. . *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Minnich, John Phillip I FILE NUMBER 21-01-1136 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorshIp must be disclosed on schedule F. ITEM NUMBER 1 DESCRIPTION VALUE AT DATE OF DEATH 7,252.18 Settlement of Beatrice Minnich, Administratrix, of the Estate of John P. Minnich v. Hartman Concrete, Inc., and R. L. Livingston Excavation and Paving, Inc. 2 Fee Concession and Interest Earned - Beatrice Minnich, Administratrix, of the Estate of John P. Minnich v. Hartman Concrete, Inc., and R. L. Livingston Excavation and Paving, Inc. 3.46 TOTAL (Also enter on Line 5, Recapitulation) 7,255.64 . *' SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Minnich, John Phillip FILE NUMBER 21 - 01 - 1136 This schedule must be comoleted and filed if the answer to any of auestions 1 throuah 4 on page 2 is Yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF NUMBER Includa Ihe name of Ihe transferee, Ihelr relationship to oer:eden t and the date of transler. VALUE OF ASSET DECD'S EXCLUSION TAXABLE VALUE Attach a copy of Ihe deed for reaJ eslale. INTEREST (IF APPLICABLE) 1 60000 shares Allegheny Cnty P A Hasp Dev Aut Health CA, 61,927.33 50% 30,963.67 Dtd 12/01/1995 Mat 12-01-2025 5.375%, held in PNC Brokerage Account Number 6191-4334, titled to John Phillip Minnich and Beatrice Minnich Living Trust ($101.l1/sh) (accrued interest: $1,263.13) 2 AlIfirst Bank, 9 Mas Certificate of Deposit, Account 49,927.19 50% 24,963.60 Number 80000002180162, titled to the John Phillip Minnich and Beatrice Minnich Living Trust (accrued interest: $141.80) 3 AlIfirst Bank, 22 Mas Certificate of Deposit, Account 2,077.65 50% 1,038.83 Number 87008140669601, titled to the John Phillip Minnich and Beatrice Minnich Living Trust (accrued interest: $7.52) 4 Real Estate located at 4806 East Trindle Road, I 125,700.00[ 50% 62,850.00 Mechanicsburg, PA, Tax Parcel Number 10-22-0527-139, titled to John Phillip Minnich and Beatrice Minnich Living Trust, (July 2001 assessed value: $125,700.00 x common level ratio: 1.00) 5 52148.02 shares Money Market Fund, held in PNC 52,148.02 50% 26,074.01 Brokerage Account Number 6191-4334, titled to the John Phillip Minnich and Beatrice Minnich Living Trust ($1.00/sh) I 6 76,377.14 50% 38,188.57 7032.886 shares Blackrock FDS PA Tax Free Cl B held in PNC Brokerage Account Number 6191-4334, titled to John Phillip Minnich and Beatrice Minnich Living Trust C.,D$tohll ) 7 27 shares International Speedway Corp, held in PNC 1,050.03 50% 525.02 Brokerage Account Number 6191-4334, titled to the John Phillip Minnich and Beatrice Minnich Living Trust ($38.89/sh) 8 15000 shares Allegheny Cnty PA Hasp Dev Aut Health CA, 15,897.96 50% 7,948.98 Dtd 12/01/1995 Mat 12/01/2015 5.35%, held in PNC Brokerage Account Number 6191-4334, titled to John Phillip Minnich and Beatrice Minnich Living Trust, ($103.89/sh) (accrued interest: $314.31) Total of Continuation Schedule(s} 10,186.97 TOTAL (Also enter on line 7, Recapitulation) 194,790,67 I '. SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Minnich, John Phillip FILE NUMBER 21 - 01 - 1136 This schedule must be comoleted and filed if the answer to any of ouestions 1 throuqh 4 on paqe 2 is Yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF NUMBER Il'Icludelhenameoflhetransferee,theirrelalionshiplodecedenl and the dale of lransfer. VALUE OF ASSET DECD'S EXCLUSION TAXABLE VALUE Attach a copy 01 the deed lor real estate. INTEREST (IF APPLICABLE) 9 PNC Money Market Account Number 5000017999, titled to 4,475.98 50% 2,237.99 John Phillip Minnich and Beatrice Minnich Living Trust I I I I Page 2 of Schedule G .~ ~~ SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHEArTANCETAX RETURN RESIDENT DECEDENT ESTATE OF Minnich, John Phillip Debts of decedent must be reported on Schedule I. I FILE NUMBER 21 - 01 - 1136 ITEM I NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Malpezzi Funeral Home 11,215.00 2 Gingrich Memorials 3,695.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip - Year(s) Commission paid 2. Attorney's Fees Law Offices of Susan E. Lederer 550.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Cumberland County Courthouse 47.00 5. Accountant's Fees 6. Tax Return Pre parer's Fees 7. 1 Other Administrative Costs Additional Probate Fees 42.00 TOTAL (Also enter on line 9, Recapitulation) 15,549.00 '* SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Minnich, John PhiIlip I FILE NUMBER 21 -01 - 1136 Include unreimbursed medical expenses. ITEM NUMBER 1 DESCRIPTION AMOUNT 2,176.66 Attorney's Pees - Beatrice Minnich, Administratrix, of the Estate of John P. Minnich v. Hartman Concrete, Inc., and R. L. Livingston Excavation and Paving, Inc. 2 Reimbursement of Expenses paid by Attorney - Beatrice Minnich, Administratrix, of the Estate of John P. Minnich v. Hartman Concrete, Inc., and R. L. Livingston Excavation and Paving, Inc.' 870.79 3 Medicare Lien - Escrow for repayment - Beatrice Minnich, Administratrix, of the Estate of John P. Minnich v. Hartman Concrete, Inc., and R. L. Livingston Excavation and Paving, Inc. 488.19 TOTAL (Also enter on Line 10, Recapitulation) 3,535.64 REV-1513 EX+ (9-00) '. SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Minnich, John Phillip I FILE NUMBER 21-01-1136 RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) I , I I Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet n. INON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE , 1 I Survivor's Trust (Marital Trust) under Article Six of the John Phillip Minnich and Beatrice Minnich 182,961.67 Living Trust dated June 10, 1997 and any amendments thereto I I B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS I TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET[ 182,961.67 Last Will of JOHN PHILLIP MINNICH I, JOHN PHILLIP MINNICH, a resident of Cumberland County, Pennsylvania, declare that this is my will. I hereby revoke all my previous wills and codicils. Article One Introductory Provisions Section 1. Marital Status I am currently married to SEA TRICE MINNICH, and all references to my spouse in this will are to her. Section 2. Children a. The name(s) and birth date(s) of my children: Name Birth date LOIS ANN NORRIS December 3, 1940 All references to my children in this instrument are to these children and any children subsequently born to or adopted by me. Article Two Appointment of My Personal Representatives Section 1. Nomination of My Personal Representatives I appoint the following to be my Personal Representative: BEATRICE MINNICH If, for any reason, the Personal Representative(s) named above are unable or unwilling to serve, the following successor Personal Representative(s) shall serve until the successor Personal Representative(s) on the list have been exhausted. Unless otherwise specified, if Co-Personal Representatives are serving, the next following named successor Personal Representative shall serve only after all of the Co-Personal Representatives cease to act as Personal Representatives. (I) LOIS ANN NORRIS (2) ROGER SPATZ Section 2. Waiver of Bond No bond or undertaking shall be required of any Personal Representative nominated in my will. Section 3. General Powers My Personal Representalive shall have full authority to administer my estate under the laws of the Commonwealth of Pennsylvania relating to the powers of fiduciaries. My Personal Representative shall have the power to administer my estate under the Pennsylvania Probate, Estates and Fiduciaries Code. 2 Article Three Disposition of My Property Section 1. Distribution to My Revocable Living Trust I give all of my property of whatever nature and kind and wherever located to my revocable living trust of which I am a Trustor known as: JOHN PHILLIP MINNICH and BEATRICE MINNICH, Trustees, or their successors in trust, under the JOHN PHILLIP MINNICH AND BEATRICE MINNICH LIVING TRUST dated JUN 1 0 1997 and any amendments thereto Section 2. Alternate Disposition If my revocable living trust is not in effect for any reason, I give all of my property to my Personal Representative under this will as Trustee who shall hold, administer and distribute my property as a testamentary trust the provisions of which are identical to those of my revocable living trust on the date of execution of my will. Article Four Death Taxes Section 1. Definition of Death Taxes The term "death taxes," as used in my will, shall mean all inheritance, estate, succession, and other similar taxes that are payable by any person on account of that person's interest in the estate of the decedent or by reason of the decedent's death, including penalties and interest, but excluding the following: a. Any addition to the federal estate tax for any "excess retirement accumulation" under Internal Revenue Code Section 4980A. , ~ b. Any additional tax that may be assessed under Internal Revenue Code Section 2032A. c. Any federal or state tax imposed on a generation-skipping transfer, as that term is defined in the federal tax laws, unless the applicable tax statutes provide that the generation-skipping transfer tax is payable directly out of the assets of my gross estate. Section 2. Payment of Death Taxes Pursuant to the terms of my revocable living trust, all death taxes whether or not attributable to property inventoried in my probate estate shall be paid by the Trustee from that trust. However, if that trust does not exist at the time of my death or if the assets of that trust are insufficient to pay the death taxes in full, I direct my personal representative to pay any death taxes that cannot be paid by the trustee from the assets of my probate estate by prorating and apportioning those taxes among the beneficiaries of this will. Notwithstanding any other provision in my trust, all death taxes incurred by reason of assets transferred outside of my trust or probate estate shall be assessed against those persons receiving such property. Article Five General Provisions Section 1. No Contest Clause If any person or entity other than me singularly or in conjunction with any other person or entity directly or indirectly contests in any court the validity of this will including any codicils thereto, then the right of that person or entity to take any interest in my estate shall cease and that person or entity shall be deemed to have predeceased me. Section 2. Captions The captions of Articles, Sections and Paragraphs used in this will are for convenience of reference only and shall have no significance in the construction or interpretation of this will. 4 Section 3. Severability Should any of the provisions of my will be for any reason declared invalid, such invalidity shall not affect any of the other provisions of this will and all invalid provisions shall be wholly disregarded in interpreting this will. Section 4. Governing Law This will shall be construed, regulated and governed by and in accordance with the laws of the Commonwealth of Pennsylvania. I signed this, my last will, on JUN 1 0 1997 . f rl{, t ~(/t(~ /J7 <" :r_'A~L OJOHN PHILLIP MINN CH . 5 The foregoing Will was, on the day and year written above, published and declared by JOHN PHILLIP MINNICH in our presence to be his Wil!. We, in his presence and at his request, and in the presence of each other, have attested the same and have signed our names as attesting witnesses. We declare that at the time of our attestation of this Will, JOHN PHILLIP MINNICH was, according to our best knowledge and belief, of sound mind and memory and under no undue duress or constraint. iItAA~~r:e iITNE~ Address: f~f~ ;J, (7((2-- CutelY". i\ ,t~ \ 1""1: _9 WITNESS Address: ~ ,.si'-Q,.~'~ U 6 I COMMONWEALTH OF PENNSYLVANIA : SS: COUNTY OF DAUPHIN We, JOHN PHILLIP MINNICH, !kM5/1fii'lV A/f~;r, and f::,. i; C,(\ I,U. ~'" \( e I ,the Testator and the witnesses, respecti1ely, whose names are signed to the foregoing Will, having been sworn, declared to the undersigned officer that the Testator, in the presence of witnesses, signed the instrument as his last Will, that he signed, and that each of the witnesses, in the presence of the Testator and in the presence of each other, signed the Will as a witness. ci~tMitr~I~{cH A4A~~ ~~$ A~ ~.J:P WI NES . n10~ \JJ. ~~ WITNESS Sl}bscribed and sworn before me by JOHN PHILLIP MINNICH, the Testator, and by ~W1)hr11'V 4110-<7)( and AUsc\ lU. Vu "tQ \ , the witnesses on [/lA.<..<- /0 , 1997. ,Y-0;U!-L- y ~~ Notary Public My commission expires: Notarlal Seal \ Linda L. Fenemoff, Notary PUtybllC Derry Twp., Dauphin Coun My Commission Expires Nov. 8, 1999 Member, Pennl;vlv3n1e Association of Notanes 7 The First Amendment to the John Phillip Minnich and Beatrice Minnich Living Trust On June 10, 1997, we, John Phillip Minnich and Beatrice Minnich, signed the John Phillip Minnich and Beatrice Minnich Living Trust, more formally known as: John Phillip Minnich and Beatrice Minnich, Tmstees, or their successors in trust, under the John Phillip Minnich and Beatrice Minnich Living Tmst, dated June 10, 1997, and any amendments thereto. Pursuant to Article Four of our Living Trust, which permits us to amend our trust in writing at any time, we now wish to amend our trust as follows: 1. Article Six of our Living Trust is hereby revoked in its entirety, and amended as follows: Article Six Specific Distributions of Trust Property Section 1. Fractional Gift of Income in Respect of a Decedent After the death of the first of us, our Trustee shall distribute a fraction of all items of income in respect of a decedent attributable to the Deceased Trustor's share of the trust estate to the Survivor's Trust. Any income in respect of a decedent not distributed to the Survivor's Trust shall be distributed to the Family Trust to the extent such allocation will not fund the Family Trust in an amount which exceeds the Deceased Trustor's Unified Credit Equivalent. The fraction to be distributed to the Survivor's Trust shall be determined by dividing the Surviving Trustor's Unused Unified Credit Equivalent reduced by the balance of the Surviving Trustor's then taxable estate, after taking account of all property passing which is includable in the Deceased Trustor's gross estate, other than by any form of Beneficiary Designation, by the value of all items of income in respect of a decedent in the Deceased Trustor's share of the trust estate or received by our Trustee due to the death of the Deceased Trustor. --- Section 2. Specific Distributions on the Death of the Last of Us to Die Our Trustee shall make the following specific distributions of trust property upon the death of the last of us to die: a. Specific Distribution of Cash Our Trustee shall make the following cash distributions to the named beneficiaries listed below: Name of Beneficiarv Amount LISA SPATZ LORI ANN FINDLEY BRIAN K. PEIFFER $25,000.00 $25,000.00 $1,000.00 (i) Cash Distribution to LISA SPATZ If LISA SPATZ should predecease us, such trust shall terminate and our Trustee shall distribute the balance of the trust property to such beneficiary's then living issue, per stirpes. If LISA SPATZ has no then living issue, our Trustee shall distribute the balance of the trust property to her spouse, ROGER SPATZ, so long as he has not remarried. If ROGER SPATZ has remarried, our Trustee shall distribute the balance of the trust share, in equal shares, to our great grandchildren. (ii) Cash Distribution to LORI ANN FINDLEY If LORI ANN FINDLEY should predecease us, such trust shall terminate and our Trustee shall distribute the balance of the trust property to such beneficiary's then living issue, per stirpes. If LORI ANN FINDLEY has no then living issue, our Trustee shall distribute one-half of the trust property to her spollse, BRADLEY SCOTT FINDLEY, so long as he has not remarried, and one-half of the trust property, in equal shares, to our great grandchildren. If BRADLEY SCOTT FINDLEY has remarried, our Trustee shall distribute that portion of the trust share, in equal shares, to our great grandchildren. - (iii) Cash Distribution to BRIAN K. PEIFFER If BRIAN K. PEIFFER should predecease us, such trust shall terminate and our Trustee shall distribute the balance of the trust property as provided for in the Articles that follow. Section 3. Specific Distribution Not a Part of Trust Property If the property making up the specific distribution set forth in this Article is not part of the trust property at the time the specific distribution is to be made and will not become a part of the trust property within a reasonable time, our Trustee shall disregard that specific distribution. Section 4. Apportionment of Expenses, Claims and Taxes Notwithstanding any other provision in our trust, all expenses, claims and taxes shall be apportioned to the beneficiaries of any specific trust distributions under this Article. Any distribution of specific trust property under this Article shall pass subject to all liens, mortgages or encumbrances. All other articles are hereby ratified and confirmed. We executed this amendment on ~r 1, Nfl We certify that we have read the foregoing First Amendment to our Living Trust, and that it correctly states the changes we desire to make in our Living Trust. We approve this amendment to our Living Trust in all particulars, and request our Trustees to execute it. , , ~~ r \P.L, :tfjt ? /744....-/.:--/- . Jolm Phillip Minn' h, Trustor .& ~-,' .. . /7]--u-~..r~ Beatrice Minnich, Trustor ~L -1?I;lL1' ~~~tvr~ .i-~~~ John Phillip Minnich, Trustee tiA.~ . J ,,--v_ ~ff}~'^- Beatrice Minnich, Trustee - ACKNOWLEDGEMENT COMMONWEALTH OF PENNSYLVANIA : SS COUNTY OF DAUPHIN The foregoing amendment to the John Phillip Milmich and Beatrice Minnich Living Trust. was acknowledged before me on r'wy1. /19 1 , by John Phillip Minnich and Beatrice Minnich. as Trustors, and John PI~IliP Minnich and Beatrice Minnich, as Trustees. Witness my hand and official seal. tJ-;~dG ;( Y-~ Notary Public (SEAL) . Notarial Seal Linda L. Fetterhoff, Notary Public Derry.T~p., Dauphin County My Comm~sslon Expires Nov. 8. 1999 'Vl'm~Of, I3'ltI'IM&YIV4f!ii:l .aq~l:f~llltll::m (Jf NglAnqg The JOHN PHILLIP MINNICH AND BEATRICE MINNICH LIVING TRUST prepared for JOHN PHILLIP MINNICH and BEATRICE MINNICH JAMES, SMITH & DURKIN Attorneys-at-Law 134 Sipe Avenue Hummelstown, Pennsylvania 17036 (717) 533-3280 FAX (717) 533-2795 (9 James, Smith & Durkin All Rights Reserved - JOHN PHILLIP MINNICH AND BEATRICE MINNICH LIVING TRUST Table of Contents Article One Article Two Article Three Article Four Article Five Article Six Article Seven Article Eight Article Nine Article Ten Article Eleven Article Twelve Article Thirteen Article Fourteen Article Fifteen Trust Creation .................................... I-I The Trust Estate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2-1 Appointment of Trustees. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3-1 Trustors' Lifetime Rights. ............................ 4-1 Administration at Death of First Trustor .................. 5-1 Specific Distributions of Trust Property . . . . . . . . . . . . . . . . . .. 6-1 Division into Survivor's Trust and Family Trust. . . . . . . . . . . . .. 7-1 The Survivor's Trust. ............................... 8-1 The Family Trust. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9-1 Common Pot Trust. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10-1 Division and Distribution of Trust Property. . . . . . . . . . . . . . .. 11-1 Distribution If No Designated Beneficiaries. . . . . . . . . . . . . . .. 12-1 Trustee Administration ............................. 13-1 Trustee Investment Powers. . . . . . . . . . . . . . . . . . . . . . . . . .. 14-1 General Provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15-1 JOHN PHILLIP MINNICH AND BEATRICE MINNICH LIVING TRUST Article One Trust Creation Section 1. Parties to Our Trust This trust agreement dated .BIN 1 01997 is made between JOHN PHILLIP MINNICH, the husband Trustor, and BEATRICE MINNICH, the wife Trustor, and the following initial Trustee(s): JOHN PHILLIP MINNICH BEATRICE MINNICH Section 2. Name of Our Trust This trust may be referred to as the: JOHN PHILLIP MINNICH AND BEATRICE MINNICH LIVING TRUST, dated ,IUN 1 0 1997 The formal name of our trust and the designation to be used for the transfer of title to the name of our trust is: JOHN PHILLIP MINNICH and BEATRICE MINNICH, Trustees, or their successors in trust, under the JOHN PHILLIP MINNICH AND BEATRICE MINNICH LIVING TRUST dated JUN 1 0 1997 and any amendments thereto Section 3. Revocable Living Trust Our Trust is a revocable living trust. I-I - Section 4. Trustors as Trustees Unless otherwise provided in this trust agreement, when either one of us is serving as Trustee under this trust, that Trustee may conduct business and act on behalf of our trust without the consent of any other Trustee. Section 5. Our Family a. The name(s) and birth date(s) of our children are: Name Birth date LOIS ANN NORRIS December 3, 1940 All references to our children in this instrument are to these children and any children subsequently born to or adopted by us. Section 6. Creation of Internal Revenue Code Section 401 (a)(9) Retirement Subtrusts Notwithstanding any other provision of our trust agreement, the irrevocable retirement subtrust of any Trust described in Article Seven is hereby deemed to be irrevocable upon execution of our trust agreement. Any such irrevocable retirement subtrust shall remain unfunded until funded at the death of the first of us. 1-2 - Article Two The Trust Estate Section 1. Initial Transfer of Property We hereby assign, convey, transfer and deliver to our Trustee all property set forth on Schedule "A", attached hereto, and made part of this trust agreement. Our Trustee acknowledges receipt of all assets listed on the attached Schedule. All assets titled in the name of our trust or in the name of our Trustee, but not listed on Schedule "A", shall be considered a part of our trust estate as if they had been set forth on the attached Schedule. Section 2. Additional Transfers to Trust We, or any other person or entity, may transfer or devise to our Trustee additional assets, real or personal, and may name our Trustee as the beneficiary of life insurance policies, annuities, retirement plans or similar contracts; such assets, policies and proceeds, upon delivery thereof to our Trustee, shall be a part of the trust estate, subject to all the terms of this trust agreement. Section 3. Character of Trust Assets Unless otherwise provided in this trust agreement, each of us shall own a separate share in our trust estate which shall consist of an undivided one-half (1/2) beneficial interest in our trust estate and such interests shall be held as tenants in common. Nevertheless, to the extent allowed by law, any community property, as invested and reinvested (and including any income and profits, as applicable), transferred to our trust by either or both of us shall fully retain its character as community property for as long as allowed by law, and this retention of character shall continue in spite of any change in the situs of our trust. Section 4. Acceptance of Trust Property All property transferred to our trust and not disclaimed by our Trustee shall be held, administered and distributed according to the terms of this agreement. 2-1 - - Section 5. Trust Property Schedule The trust property transferred to our trust is set forth on Schedule "A". 2-2 Article Three Appointment of Trustees Section 1. Definition of Trustee All references in this agreement to "Trustee" shall be deemed a reference to the person or entity who is then serving as Trustee and shall include alternate or successor Trustees or Co-Trustees, unless the context requires otherwise. Section 2. Resignation of a Trustee Any Trustee may resign at any time without court approval by giving written notice to both of us or to our respective personal representatives. If both of us are not then living, written notice shall be given to our successor Trustee, or if there is no successor, to the beneficiaries then entitled to receive income or principal distributions under this trust agreement, to their respective personal representatives, or if such beneficiaries then be minors, to the persons having the care or custody of them. Section 3. Removal of a Trustee Any Trustee may be removed under this agreement as follows: a. While We are Both Alive and Competent While we are both alive and legally competent and if we both agree, we shall have the right to remove any Trustee appointed under this agreement at any time with no requirement that the removed Trustee receive any reason for such termination. b. While One of Us is Alive or Competent After the death of one of us or when both of us are alive but only one of us is legally competent, any Trustee appointed under this trust agreement may be removed by the competent Trustor at any time for cause. 3-1 -- c. Removal by Others After the death or legal incompetency of both of us, any Trustee may be removed by a majority vote of the beneficiaries then entitled to receive income or principal distributions under this trust agreement or their respective personal representatives at any time for cause. d. Notice to Removed Trustee Written notice of removal under this agreement shall be effective immediately when signed by the person or persons authorized to make the removal and delivered to the Trustee personally or deposit by United States certified mail, return receipt requested. The written notice removing a Trustee shall designate a successor Trustee. e. Transfer of Trust Property The Trustee so removed shall promptly transfer and deliver to the successor Trustee all property of the trust under the Trustees' possession and control. Section 4. Designated Successor Trustees Whenever a Trustee is removed, dies, resigns, becomes legally incapacitated, or is otherwise unable or unwilling to serve, that Trustee shall be replaced as follows: a. The Death or Disability of a Trustee While We are Serving as Trustees We may serve as the only Trustees or we may name any number of Trustees to serve with us. lf any of these other Trustees subsequently die, resign, become legally incapacitated or are otherwise unable or unwilling to serve as a Trustee, we mayor may not fill the vacancy, as we both agree. b. Disability Trustees of JOHN PHILLIP MINNICH Upon the disability of JOHN PHILLIP MINNICH, if he is then serving as an initial Trustee, he shall be replaced by the following Disability Trustee(s): BEATRICE MINNICH o , J-.c., -- If, for any reason, the Disability Trustee(s) named above are unable or unwilling to serve, the following successor Disability Trustee(s) shall serve until the successor Disability Trustee(s) on the list have been exhausted. Unless otherwise specified, if Co-Disability Trustees are serving, the next following named successor Disability Trustee shall serve only after all of the Co-Disability Trustees cease to act as Trustees. (I) LOIS ANN NORRIS (2) LORI ANN FINDLEY c. Disability Trustees of BEATRICE MINNICH Upon the disability of BEATRICE MINNICH, if she is then serving as an initial Trustee, she shall be replaced by the following Disability Trustee(s): JOHN PHILLIP MINNICH If, for any reason, the Disability Trustee(s) named above are unable or unwilling to serve, the following successor Disability Trustee(s) shall serve until the successor Disability Trustee(s) on the list have been exhausted. Unless otherwise specified, if Co-Disability Trustees are serving, the next following named successor Disability Trustee shall serve only after all of the Co-Disability Trustees cease to act as Trustees. (I) LOIS ANN NORRIS (2) LORI ANN FINDLEY d. Death Trustees of JOHN PHILLIP MINNICH Upon the death of JOHN PHILLlP MINNICH, if he is then serving as an initial Trustee, he shall be replaced by the following Death Trustee(s): BEATRICE MINNICH Except as provided in Article Eleven, Section 3, if, for any reason, the Death Trustee(s) named above are unable or unwilling to serve, the following successor Death Trustee(s) shall serve until the successor Death Trustee(s) on the list have been exhausted. Unless otherwise specified, if Co-Death Trustees are serving, the next following named successor Death Trustee shall serve only after all of the Co-Death Trustees cease to act as Trustees. (I) LOIS ANN NORRIS (2) ROGER SPATZ o , 0-0 I e. Death Trustees of BEATRICE MINNICH Upon the death of BEATRICE MINNICH, if she is then serving as an initial Trustee, she shall be replaced by the following Death Trustee(s): JOHN PHILLIP MINNICH Except as provided in Article Eleven, Section 3, if, for any reason, the Death Trustee(s) named above are unable or unwilling to serve, the following successor Death Trustee(s) shall serve until the successor Death Trustee(s) on tbe list have been exhausted. Unless otherwise specified, if Co-Death Trustees are serving, the next following named successor Death Trustee shall serve only after all of the Co-Death Trustees cease to act as Trustees. (1) LOIS ANN NORRIS (2) ROGER SPATZ Section 5. Definition of Disability A Trustee shall be considered disabled in the event that a court of competent jurisdiction determines that such Trustee is legally incompetent, or in the event that a Trustee is not adjudicated incompetent but, by reason of illness or mental disability, such Trustee has been certified by two licensed physicians to be unable to properly handle his or her own affairs. Section 6. No Designated Successor Trustees If at any time there is no Trustee acting under this agreement and tbere is no person or institution designated and qualified as a successor Trustee, a majority of the beneficiaries then eligible to receive distributions of income or principal under tbis agreement or their legal representatives shall appoint a successor Trustee. If any trust existing under this agreement lacks a Trustee and no successor is appointed pursuant to this Section, the vacancy shall be filled by a court of competent jurisdiction. 3-4 - Section 7. Responsibility of Successor Trustees A successor Trustee shall have the same rights, powers, duties, discretions and immunities as if it had been named as initial Trustee under this agreement. No successor Trustee shall be personally liable for any act or failure to act of any predecessor Trustee or shall have any duty to examine the records of any earlier Trustee. A successor Trustee may accept the accollnt rendered and the property delivered by or on behalf of a predecessor Trustee as a full and complete discharge of the duties of the predecessor Trustee without incurring any responsibility or liability for so doing. 3-5 Article Four Trustors' Lifetime Rights Section 1. Income and Principal a. Right to Trust Income and Principal Our Trustee shall pay to or apply for our benefit during our joint lifetimes all or such part of the income and principal of the trust estate as we may direct. We may not, however, direct our Trustee to make gifts from trust property to third parties. If our Trustee inadvertently makes a distribution we intended as a gift directly from the trust to a third party, that distribution shall be construed as a distribution to us first, then a gift to the third party from us. Unless directed in writing to the contrary by either of us: I. Our Trustee shall be authorized to accept and execute instructions received from either Trustor regarding distributions of the income or principal of the trust estate to or for the benefit of either or both of us. 2. Our Trustee shall be authorized to make distributions of the income or principal of the trust estate in the sole name of a Trustor as instructed by eitherof us. b. Trustee Liability Upon any distribution of the income or principal of the trust estate authorized or directed by a Trustor, our Trustee shall incur no liability to the other Trustor in respect of such distribution, shall be under no obligation to seek the approval or verification of the concurrence of the other Trustor to such distribution and shall have no responsibility for the application of any distribution made in the name of a Trustor. 4-1 . c. Tracing of Income Not Required Unless otherwise provided or specified by either or both of us during our joint lives, with respect to any distributions of income to either of us, our Trustee shall be under no obligation to allocate, trace or otherwise identify the actual source of such income. Section 2. Trustors' Rights During Disability a. Definition of Disability A Trustor shall be considered disabled in the event a court of competent jurisdiction determines that a Trustor is legally incompetent or in the event that a Trustor is not adjudicated incompetent but by reason of illness or mental disability a Trustor has been certified by two licensed physicians to be unable to properly handle his or her own affairs. b. Income and Principal Distributions Our Trustee during the period of a Trustor's disability shall pay to or apply for that Trustor's benefit as much of the net income and principal of our trust estate as our Trustee in its sole discretion shall deem necessary or advisable. c. Payment of Obligations Our Trustee during the period of a Trustor's disability shall, from time to time, pay that Trustor's valid obligations, medical expenses and provide for his or her comfortable maintenance and welfare, taking into consideration his or her other lllcome or resources. d. Income and Principal Distributions for Non-disabled Trustor During the lifetime of either or both of us, should either or both of us become disabled, then our Trustee shall pay to or apply for the non-disabled Trustor's benefit as much of the principal and net income of the disabled Trustor's separate property estate and his or her interest in the joint marital property estate and community property, if any, as our Trustee in its sole discretion shall deem necessary or advisable, from time to time, for the non-disabled Trustor's health, maintenance, support and education, taking into consideration his or her other lllcome or resources. 4-2 e. Trustee Guidelines In making distributions under this Section, our Trustee shall give primary consideration to the needs of the disabled Trustor and secondary consideration to the needs of the non-disabled Trustor. f. Tax Planning During our joint lives, should either or both of us become disabled our Trustee may exercise the following powers as attorney in fact on our behalf, either alone or in conjunction with any other attorney in fact under a durable power of attorney for a disabled Trustor, but the primary concern of our Trustee shall be for our welfare and secondarily for the welfare of our lineal descendants for tax planning: 1. Our Trustee may make additional distributions to our lineal descendants, equally by class, for the purpose of continuing any gift program initiated by us which our Trustee reasonably determines will achieve beneficial results for estate and/or income tax planning purposes. 2. Our Trustee may initiate a gift program on our behalf which our Trustee reasonably determines will achieve beneficial results for estate and/or income tax planning purposes by making distributions to our lineal descendants, equally by class, so long as such distributions are made in the form which qualify for and are limited to the annual exclusion for federal gift tax purposes. 3. During any disability of a Trustor our Trustee shall be under no obligation to initiate, recommend or consider any tax planning objective or program for us and any exercise of its discretion in this regard, when conducted in good faith, shall not subject it to liability to any person affected thereby. Section 3. Right to Amend or Revoke Our Trust The Trustors may at any time or times, by written notice filed with the Trustees, amend any provision hereof or revoke this Trust in whole or in part, provided however, that each Trustor shall only hold the powers to amend and revoke as to his or her respective Share in the Trust. Furthermore, each Trustor shall have the power to partition this Trust into separate Trusts. 4-3 - a. Power to Revoke and Amend While Both of Us Are Living Except as to the irrevocable Family and Survivor's Retirement Subtrusts, while both of us are alive, we may at any time or times, by written notice filed with our Trustee, amend any provision hereof or revoke this Trust Agreement in whole or in part, provided however, that each of us shall only hold the powers to amend or revoke as to our respective share in our Trust estate; and, each of us shall have the power to partition our Trust into separate trusts. b. Power to Revoke and Amend After Death of First Trustor Except as to the irrevocable Family and Survivor's Retirement Subtrusts, after the death of the first of us, the Surviving. Trustor may at any time amend, revoke or terminate, in whole or in part, the Survivor's Trust in which the Surviving Trustor has a general power of appointment. All other trusts shall become irrevocable and shall not be subject to amendment after the death of the first of us. c. Method to Revoke or Amend Any amendment or revocation of this trust or any trust created by our Trust Agreement shall be made by written instrument signed by both of us or by the Trustor making the amendment or revocation and delivered to our Trustee. If the instrument making the amendment or revocation is signed by only one Trustor and the other Trustor is living at that time, a copy of the instrument making the amendment or revocation shall also be delivered to the other Trustor. An exercise of the power of amendment substantially affecting the duties, rights and liabilities of our Trustee shall be effective only if agreed to by our Trustee in writing. d. Delivery of Property After Revocation After any revocation or termination with respect to our trust (and any trust created hereunder), our Trustee shall promptly deliver the trust property to the Trustor or Trustors to the extent of their interest in the trust property. e. Trustee's Retention of Assets Upon Revocation In the event of any revocation of all or part of our trust, our Trustee shall be entitled to retain sufficient assets to reasonably secure the payment of liabilities our Trustee has lawfully incurred in administering the trust and any fees that have been discharged and fees paid, unless we indemnify our Trustee against loss or expense. 4-4 - Section 4. Exercise of Trustors' Rights and Powers by Others Any right or power that either of us could exercise under the terms of our Trust Agreement, except the power to amend, revoke or terminate any trust created by our Trust Agreement, may be exercised for and on behalf of that Trustor by any attorney in fact who, at the time of the exercise, is duly appointed and acting for that Trustor under a valid and enforceable durable power of attorney executed by that Trustor or, if there is no such attorney in fact, by a duly appointed and acting guardian or conservator of that Trustor after petition to a court of competent jurisdiction. The power to amend, revoke or terminate any trust created by our Trust Agreement is personal to us and may not be exercised by any other person or entity. Section 5. Rights Concerning Standby Property It is contemplated that certain assets may be added to the trust estate from time to time with the possession and control thereof retained by or redelivered to us. If we execute and deliver to our Trustee an instrument effectively transferring such assets to our Trustee together with any further documentation necessary to effect the record transfer thereof, in the event of a Trustor's death or incapacity the assets shaI! be deemed to be assets of the trust estate and held by us as the nominee of our Trustee. During the period such assets are in our possession they shaI! be subject to the following terms and conditions: a. We may receive directly and devote to our own use and benefit any dividends, interest, income or distributions from or upon such assets and neither we nor our Trustee shall have any duty of accounting to the other or to any other person with regard thereto. b. Any sale, exchange or other transfer of such assets by us shall constitute a withdrawal of such assets from the trust estate and our Trustee shall have no further interest therein or duties with regard thereto. Though not a condition precedent to any such withdrawal, we agree to notify our Trustee of all such withdrawals. 4-5 c. d. e. Section 6. We shall be responsible for the reporting of the income from such assets to the appropriate taxing authorities and our Trustee shall have no responsibility for including such income on any fiduciary returns prepared by it or for the preparation of any other income tax return with respect thereto unless we duly notify our Trustee of such income items and a full and adequate accounting thereof is made and presented to our Trustee. We shall protect and indemnify our Trustee against all losses, liabilities and expenses which may result directly or indirectly from our use, possession, management or control of such assets. Upon the death or incapacity of either of us, our Trustee shall be entitled to the possession thereof and thereafter shall have all the rights, powers and duties with respect to such assets which are otherwise granted to our Trustee herein. It is understood that our Trustee shall be responsible only for the assets which actually come into its possession and control. However, it is also understood that our Trustee shall use any reasonable and prudent means to secure possession of any trust assets of which it has knowledge. Our Trustee shall have no duty, accountability or responsibility to us or to any other person with respect to any assets of which it has no knowledge or of which it is unable to obtain possession and control. Trustor/Trustee Bank Accounts It is contemplated that we may establish a joint bank account or accounts with our Trustee and create powers of attorney in respect thereof in other persons. Deposits from time to time made by us or other authorized persons into such an account shall constitute transfers to the trust estate and withdrawals therefrom, which may be made without the co-signature of our Trustee, shall constitute withdrawals from the trust estate. However, our capacity and other authorized persons with respect to any such account shall be that of nominee of our Trustee, not co-owner. At any given time the trust estate shall include the then balance of any such account. 4-6 Section 7. Life Insurance Policies and Retirement Plans Unless otherwise provided in our Trust Agreement or elsewhere, either or both of us shall have all powers over life insurance policies and retirement benefits owned by or made payable to our trust, including the following: a. Payment of Premiums We shall be responsible for the payment of premiums and other charges on each policy of insurance owned by or made payable to our trust. Our Trustee shall have no duty to make any payment or be responsible to determine whether such payments have been made. b. Custody of Policies Our Trustee shall not be responsible for the custody or safekeeping of any life insurance policy before its actual delivery to our Trustee nor after a subsequent withdrawal of such policy from such trust. c. Change Beneficiaries We shall have the right to change the beneficiary and to receive any dividends or other earnings of such policies or plans without accountability therefor to our Trustee or any beneficiary in our Trust Agreement. d. Assignment We may assign any policy or plan benefits to any lender to the extent allowed by law, including our Trustee, as security for any loan to us or any other person. e. Surrendered Policies If any life insurance policy is surrendered or if the beneficiary of any policy is changed, our Trust Agreement shall be revoked with respect to such policy. However, no revocation of the trust with respect to any policy, whether pursuant to the provisions of the preceding sentence or otherwise, shall be effective unless the surrender or change in beneficiary of the policy is accepted by the insurance company. Section 8. Undistributed Net Income Any net income not distributed under the provisions of this Article shall be added to the trust principal. 4-7 Section 1. Article Five Administration at Death of First Trustor Trustee's Discretion to Pay Debts and Taxes After the death of the first of us to die, our Trustee, in its sole discretion, may pay all or any part of the deceased Trustor's following expenses, debts, claims and taxes becoming due or payable by reason of the death of the first of us: a. b. c. d. e. f. Section 2. Final medical expenses and all funeral costs; Legally enforceable claims against the deceased or the estate; Reasonable expenses of administration of this trust and the deceased's probate estate, if any; Any allowances mandated by a court of competent jurisdiction to those dependent upon the deceased Trustor; Any estate, inheritance, succession, death or similar taxes payable by reason of the death of the first of us; and Any penalties or interest on any of the above claims, debts or taxes owed by the deceased or the estate. Payment by Our Trustee or Personal Representative Our Trustee in its sole discretion may make distributions authorized under this Article either directly to the person or entities to whom payment is owed or to the personal representative of the deceased Trustor's probate estate. Written statements by the deceased's personal representative that such sums are due and payable by the estate shall be sufficient evidence of their amount and propriety for the protection of our Trustee. Our Trustee shall be under no duty to see to the application of any such payments made to the deceased's personal representative. Section 3. Tax Elections With regard to the payment of any income tax, gift tax, estate tax, inheritance tax or any other tax required because of the death of the first of us, our Trustee shall have the right to make any available elections allowed under the law. Our Trustee is authorized to sign and file any tax return required because of the death of the first of us. 5-1 Section 4.. Payment of Death Taxes, Claims and Expenses a. Payment out of Trust Property All death taxes, claims and expenses payable under the provisions of this Article shall be paid by our Trustee out of the trust estate, except as specifically provided for elsewhere in this agreement. b. Exception for Property Passing Outside of Trust Notwithstanding any other provision in our trust, all death taxes, claims and expenses incurred by reason of assets passing outside of our trust or probate estate shall be assessed against those persons receiving such property. c. Payment from Deceased Trustor's Share Notwithstanding any other provision in this or any other instrument, no death taxes, claims and expenses payable under the provisions of this Article shall be paid from the beneficial Share owned by the surviving Trustor. 5-2 . Article Six Specific Distributions of Trust Property Section 1. Fractional Gift of Income in Respect of a Decedent After the death of the first of us, our Trustee shall distribute a fraction of all items of income in respect of a decedent attributable to the Deceased Trustor's share of the trust estate to the Survivor's Trust. Any income in respect of a decedent not distributed to the Survivor's Trust shall be distributed to the Family Trust to the extent such allocation will not fund the Family Trust in an amount which exceeds the Deceased Trustor's Unified Credit Equivalent. The fraction to be distributed to the Survivor's Trust shall be determined by dividing the Surviving Trustor's Unused Unified Credit Equivalent reduced by the balance of the Surviving Trustor's then taxable estate, after taking account of all property passing which is includable in the Deceased Trustor's gross estate, other than by any form of Beneficiary Designation, by the value of all items of income in respect of a decedent in the Deceased Trustor's share of the trust estate or received by our Trustee due to the death of the Deceased Trustor. Section 2. Specific Distributions on the Death of the Last of Us to Die Our Trustee shall make the following specific distributions of trust property upon the death of the last of us to die: a. Specific Distribution of Cash Our Trustee shall make the following cash distributions to the named beneficiaries listed below: Name of Beneficiarv Amount LISA SPATZ LORI ANN FINDLEY $25,000.00 $25,000.00 (i) Cash Distribution to LISA SPATZ If LISA SPATZ should predecease us, such trust shall terminate and our Trustee shall distribute the balance of the trust property to such beneficiary's then living issue, per stirpes. 6-1 - If LISA SPATZ has no then living issue, our Trustee shall distribute the balance of the trust property to her spouse, ROGER SPATZ, so long as he has not remarried. If ROGER SPATZ has remarried, our Trustee shall distribute the balance of the trust share, in equal shares, to our great grandchildren. (ii) Cash Distribution to LORI ANN FINDLEY If LORI ANN FINDLEY should predecease us, such trust shall terminate and our Trustee shall distribute the balance of the trust property to such beneficiary's then living issue, per stirpes. If LORI ANN FINDLEY has no then living issue, our Trustee shall distribute one-half of the trust property to her spouse, BRADLEY SCOTT FINDLEY, so long as he has not remarried, and one-half of the trust property, in equal shares, to our great grandchildren. If BRADLEY SCOTT FINDLEY has remarried, our Trustee shall distribute that portion of the trust share, in equal shares, to our great grandchildren. Section 3. Specific Distribution Not a Part of Trust Property If the property making up the specific distribution set forth in this Article is not part of the trust property at the time the specific distribution is to be made and will not become a part of the trust property within a reasonable time, our Trustee shall disregard that specific distribution. Section 4. Apportionment of Expenses, Claims and Taxes Notwithstanding any other provision in our trust, all expenses, claims and taxes shall be apportioned to the beneficiaries of any specific trust distributions under this Article. Any distribution of specific trust property under this Article shall pass subject to all liens, mortgages or encumbrances. 6-2 - Article Seven Division into Survivor's Trust and Family Trust Section 1. Division of the Trust Estate Upon the death of the first Trustor to die, our Trustee shall allocate and distribute the remaining trust estate, including any property that becomes distributable or payable to our Trustee at the deceased Trustor's death, into two separate shares to be identified as the Survivor's Share and the Family Share. a. Surviving Trustor's Property Transferred to the Survivor's Share The Survivor's Share shall consist of the surviving Trustor's one-half (1/2) interest in all of the assets representing the trust property held by our Trustee. b. Deceased Trustor's Property Transferred to the Survivor's Share The Survivor's Share shall also consist of assets having a value equal to the unlimited federal estate tax marital deduction allowable to the deceased Trustor's estate, subject to the following: I. The Survivor's Share shall be reduced by the net value for federal estate tax purposes of all other property that passes or has passed to the surviving Trustor under our trust agreement, the deceased Trustor's probate estate or otherwise that qualifies for the federal estate tax marital deduction. 2. The Survivor's Share shall be reduced by all federal estate tax deductions actually allowed other than the marital deduction; 3. The Survivor's Share shall be reduced by the amount, if any, needed to increase the deceased Trustor's taxable estate for federal estate tax purposes to the largest amount that after allowing for the unified credit against federal estate tax, will result in the smallest, if any, federal estate tax being imposed on the deceased Trustor's estate; 7-1 4. The Survivor's Share shall be reduced by the credit for state death taxes available to the estate of the deceased Trustor, to the extent that the use of that credit does not result in or increase any death tax payable to any state; and 5. The Survivor's Share shall be reduced by any other allowable credits available to the estate of the deceased Trustor, except the credit for tax on prior transfers from a "transferor", as defined in Code Section 2013, who dies within two years after the date of death of the deceased Trustor, but only to the extent that those credits do not disqualify this gift from receiving the marital deduction. 6. Notwithstanding any other provision in this Section, the Survivor's Share shall never have assets with a value less than the maximum amount after allowing for the unified credit against the federal estate tax as of the date of the deceased Trustor's death, unless the value of the surviving Trustor's trust property (less all liabilities) and the deceased Trustor's gross estate (less all allowable deductions except the federal estate tax marital deduction) is less than the maximum amount after allowing for the unified credit against the federal estate tax, in which case the entire amount of the deceased Trustor's trust property shall be allocated to the Survivor's Share. For purposes of this calculation, the Survivor's Share shall be reduced by the net value for federal estate tax purposes of all other property that passes or has passed to the surviving Trustor under our trust agreement, the deceased Trustor's probate estate or otherwise that qualifies for the federal estate tax marital deduction. C. Survivor's Share to be Administered as Survivor's Trust The Survivor's Share shall be held, administered and distributed according to the provisions of the Survivor's Trust as set forth in Article Eight of our trust agreement. Our Trustee, however, shall allocate to a separate irrevocable subtrust of the Survivor's Trust, to be known as the Survivor's Retirement Subtrust, all assets to be received by reason of any Beneficiary Designation. Except for (i) the irrevocability of the Survivor's Retirement Subtrust and (ii) our direction that if the Survivor's Trust is divided into two shares that the Retirement Subtrust shall 7-2 - be made part of the Survivor's Share that does not hold the Surviving Trustor's interest in our trust estate, our Trustee shall administer the Survivor's Trust and the Survivor's Retirement Subtrust with like effect as if each, separately, were the Survivor's Trust. d. Property Transferred to the Family Share The Family Share shall consist of all assets not distributed to the Survivor's Share. e. Family Share to be Administered as Family Trust The Family Share shall be held, administered and distributed according to the provisions of the Family Trust as set forth in Article Nine of our trust agreement. Our Trustee, however, shall allocate to a separate irrevocable subtrust of the Family Trust, to be known as the Family Retirement Subtrust, all assets to be received by reason of any Beneficiary Designation. Except for the irrevocability of the Family Retirement Subtrust, our Trustee shall administer the Family Trust and the Family Retirement Subtrustwith like effect as if each, separately, were the Family Trust. f. Administration of Irrevocable Retirement Subtrusts under Internal Revenue Code Section 401(a)(9) Any irrevocable retirement subtrusts created under this Section shall be held, administered, divided and distributed in accordance with the provisions outlined in this Section; provided, however, that our Trustee, in its sole discretion, may continue the method of distribution from such plans which was being used by me prior to my death. Section 2. Allocation and Valuation of Assets In allocating assets between the Survivor's Share and the Family Share, our Trustee shall allocate the trust assets that qualify for the marital deduction between the Survivor's Share and the Family Share in cash or in kind, or partly in each, on a pro rata or non pro rata basis, and in undivided interests or not; subject, however, to the following: a. Qualification for Marital Deduction Only assets that qualify for the marital deduction shall be allocated to the Survivor's Share. 7-3 b. Valuations of Allocations in Kind Assets allocated in kind shall be deemed to satisfy the marital deduction amount on the basis of their values as finally determined for federal estate tax purposes; provided, however, that our Trustee shall act impartially, consistent with equitable principles, requiring impartiality among beneficiaries, in allocating assets in satisfaction of the marital deduction share, so that any distribution of assets in satisfaction of the marital deduction share shall be made of assets, including cash, fairly representative of appreciation or depreciation in the value of all property thus available for distribution. c. Income The Survivor's Share shall be entitled to a pro rata share of the income earned on deceased Trustor's residuary probate and trust assets from the date of deceased Trustor's death, including a share of income earned on assets used to discharge liabilities. d. Foreign Death Tax Credit Our Trustee shall not allocate assets that qualify for the foreign death tax credit to the Survivor's Share unless all other assets or interests available for allocation have been so allocated. e. Insurance on the Life of the Surviving Trustor Our Trustee shall not allocate any policy of insurance on the life of the surviving Trustor to the Survivor's Share. f. Insurance on the Lives of Others Any incidents of ownership to a policy of insurance on the life of a person other than the deceased Trustor shall be allocated to the Family Share. g. Lack of Property to Fully Fund the Survivor's Share If there is insufficient property qualifying for the federal estate tax marital deduction to fully fund the Survivor's Share, the funding to the Survivor's Share shall be reduced accordingly. 7-4 Section 3. Intention that Survivor's Share Qualify for Marital Deduction We intend that the Survivor's Share qualify for the federal estate tax marital deduction and this agreement shall be construed accordingly. All other provisions of our trust agreement shall be subordinate to that intent. If the granting of any right, power, privilege, authority, or immunity to our Trustee or another person and the imposition of any duty upon our Trustee or another person by any provision of our trust agreement, would disqualify any share or interest of a beneficiary hereunder from qualifying for the federal estate tax marital deduction provided by Section 2056 of the Code, such provision shall be ineffective if and to the extent that the same, if effective, would so disqualify such share or interest. The provisions of this Section shall also apply to the deceased Trustor's probate estate, personal representative and all beneficiaries, devisees and legatees. Notwithstanding any other provision in our trust agreement to the contrary, the surviving Trustor at any time shall have the right to direct our Trustee, in . writing, to convert, within a reasonable time, any unproductive trust property to income producing property. Section 4. Disclaimer of Property Any property or portion of property that is disclaimed by the surviving Trustor shall be held, administered, or distributed according to the following terms: a. Property Disclaimed The surviving Trustor may disclaim any property held or distributed to or for the benefit of the surviving Trustor under our trust agreement. b. Time to Disclaim The surviving Trustor may disclaim within the time limits and under the conditions permitted by the laws regulating disclaimers. c. Delivery of Disclaimer to Our Trustee A disclaimer by the surviving Trustor may be exercised by the delivery to our Trustee of an irrevocable and unconditional refusal to accept any or all property interests passing to the surviving Trustor or the Survivor's Share. 7-5 . d. Disclaimer of Survivor's Share If the surviving Trustor exercises a disclaimer with respect to any or all property set aside as the Survivor's Share, such disclaimed interest shaIl be added to the Family Share. e. Disclaimer of Family Share If the surviving Trustor exercises a disclaimer with respect to any or all property set aside as the Family Share, such disclaimed interest shaIl be distributed under the relevant terms of this agreement as though the surviving Trustor had predeceased the deceased Trustor. Section 5. Retirement Accounts If our Trustee is named the beneficiary of an interest in one or more plans which are qualified under Code Section 40 I or one or more Individual Retirement Accounts qualified under Code Section 408 (hereinafter "Retirement Accounts"), then our Trustee shaIl aIlocate the benefits payable from such Retirement Accounts to the Survivor's Trust (or a share hereunder) without underfunding the Family Trust, if possible. Furthermore, if one or more Retirement Accounts are distributed to the Survivor's Trust III instaIlment payments, the foIlowing provisions shall apply: a. Amount To Be Distributed Our Trustee shaIl pay to or apply for the sole benefit of the surviving Trustor, at least quarterly, the greater of (i) all of the net income earned by the Retirement Account, or (ii) the amount required to be distributed from such Retirement Account under Code Section 401 (a)(9). Our Trustee shaIl take all of the necessary action to cause the Retirement Account to distribute to the Survivor's Trust the amount required to be distributed to the Surviving Trustor under this paragraph. b. Qualifying Income Interest Our Trustee shall take all of the necessary action to assure that the interest of the surviving Trustor qualifies as a qualifying income interest for life pursuant to . Code Section 2056(b )(7). 7-6 c. Principal and Income Allocation Our Trustee shall allocate to the income of the Survivor's Trust all of the net income earned by the Retirement Account and paid to that trust regardless of whether the Retirement Account is allocated to principal for trust accounting purposes. Our Trustee shall allocate to principal of the Survivor's Trust all other distributions from the Retirement Account. d. Underproductive Property The surviving Trustor shall have the power to direct our Trustee to compel any Retirement Account from which distributions are made to the Survivor's Trust to be invested in income-producing assets. e. Power to Accelerate Distributions Our Trustee shall elect an option under each Retirement Account which allows our Trustee in its discretion to accelerate distributions and to receive one or more lump sum payments from such Retirement Account so that our Trustee has the flexibility to withdraw principal in its discretion from the Retirement Account. If such an option is not available under the Retirement Account, our Trustee shall take all of the necessary action to cause such Retirement Account to be transferred to an Individual Retirement Account which offers such flexibility and which is titled in the participant's name and is qualified under Code Section 408; provided however, that such transfer is not treated as a taxable distribution for income tax purposes. 7-7 Article Eight Survivor's Trust Section 1. Rights of Surviving Trustor in the Survivor's Trust Our Trustee shall hold, administer and distribute the assets of the Survivor's Trust as follows: a. Payment of Income Our Trustee shall pay to or apply for the benefit of the surviving Trustor, so long as the surviving Trustor lives, the entire net income of the Survivor's Trust in monthly or other convenient installments agreed upon by the surviving Trustor and our Trustee, but not less often than annually. If our Trustee is entitled to payments from any Retirement Account, it shall allocate to income from payments received in any calendar year an amount equal to the income earned by the account in such year, and any excess shall be allocated to principal, and if the payments in such year shall be less than the amount equal to the income earned by the account in such year, the surviving Trustor shall have the continuing right to require our Trustee to withdraw from the account and pay to him/her as income an additional amount so that he/she can be paid an amount equal to such income. Notwithstanding the preceding sentence, if the Internal Revenue Service should determine that for the Survivor's Trust to qualify for the marital deduction all of the income earned by the account does not have to be distributed to the surviving Trustor or be subject to his/her withdrawal right, then only the amount required for such qualification shall thereafter be distributed to him/her or be subject to his/her withdrawal right. b. Discretionary Payment of Principal At any time or times during the trust term, our Trustee shall pay to or apply for the benefit of the surviving Trustor so much of the principal of the Survivor's Trust as our Trustee deems proper for the surviving Trustor's comfort, welfare and happiness. In exercising discretion, our Trustee shall give the consideration that our Trustee deems proper to all other income and resources then readily available to the surviving Trustor for use for these purposes that are then known to our Trustee. 8-1 c. Right of Surviving Trustor to Withdraw Principal Our Trustee shall pay to the surviving Trustor as much of the trust principal of the Survivor's Trust as the surviving Trustor may from time to time demand in a signed writing delivered to our Trustee. d. General Power of Appointment Upon the death of the surviving Trustor, our Trustee shall distribute all of the trust property, including the trust principal and accrued and undistributed income, to any person or entity and upon any trust, terms and conditions, or to or in favor of the estate of the surviving Trustor as the surviving Trustor may direct by his or her last will or living trust agreement. No exercise of this general power of appointment shall be effective unless it refers to this trust agreement and expressly indicates an intention to exercise this general power of appointment. Our Trustee may rely upon any instrument admitted to probate as the last will of the surviving Trustor in carrying out the terms of the power of appointment and shall not be liable for any good faith act in reliance upon that will even if for any reason it is later determined to be invalid with respect to its purported exercise of this power of appointment. If our Trustee receives no notice of the existence of a will of the surviving Trustor within six (6) months after the death of the surviving Trustor, our Trustee may distribute the trust assets and income as though this power of appointment had not been exercised and shall in that event be conclusively presumed to have acted in good faith, even if a valid will is thereafter discovered. Section 2. Trustee's Discretion to Pay Debts and Taxes The Survivor's Trust shall terminate upon the death of the surviving Trustor. Our Trustee, shall hold, and administer the unappointed balance or remainder of the Survivor's Trust as follows: a. Surviving Trustor's Debts and Taxes Our Trustee in its sole discretion may pay all or any part of the survlVlng Trustor's following expenses, debts, claims and taxes becoming due or payable by reason of the surviving Trustor's death: I. Final medical expenses and all funeral costs; 2. Legally enforceable claims against the surviving Trustor or the surviving Trustor's estate; 8-2 3. Reasonable expenses of administration of this trust and the surviving Trustor's probate estate, if any; 4. Any allowances mandated by a court of competent jurisdiction to those dependent upon the surviving Trustor; 5. Any estate, inheritance, succession, death or similar taxes payable by reason of the death of the surviving Trustor; and 6. Any penalties or interest on any of the above claims, debts or taxes owed by the surviving Trustor or the surviving Trustor's estate. Section 3. Payment by Our Trustee or Personal Representative Our Trustee in its sole discretion may make distributions authorized under this Article either directly to the person or entities to whom payment is owed or to the personal representative of the surviving Trustor's probate estate. Written statements by the surviving Trustor's personal representative that such sums are due and payable by the estate shall be sufficient evidence of their amount and propriety for the protection of our Trustee. Our Trustee shall be under no duty to see to the application of any such payments made to the surviving Trustor's personal representative. Section 4. Tax Elections With regard to the payment of any income tax, gift tax, estate tax, inheritance tax or any other tax required because of the death of the surviving Trustor, our Trustee shall have the right to make any available elections allowed under the law. Our Trustee is authorized to sign and file any tax return required because of the death of the surviving Trustor. Section 5. Administration of Survivor's Trust Remainder After payment of debts, expenses and taxes, our Trustee shall hold and administer the unappointed balance or remainder of the Survivor's Trust as provided in the Articles that follow. 8-3 - Article Nine Family Trust Section 1. Rights of Surviving Trustor in the Family Trust Our Trustee shall hold, administer and distribute the assets of the Family Trust as follows: a. Payment of Income Our Trustee shall pay to or apply for the benefit of the surviving Trustor, so long as the surviving Trustor lives, the entire net income of the Family Trust in monthly or other convenient installments agreed upon by the surviving Trustor and our Trustee, but not less often than annually. b. Discretionary Payment of Principal At any time or times during the trust term, our Trustee shall pay to or apply for the benefit of the surviving Trustor so much of the principal of the Family Trust as our Trustee in its discretion deems proper for the surviving Trustor's health, maintenance, support and education. c. Guidelines for Trustees Discretion No amount paid or applied need thereafter be repaid to our Trustee or restored to our trust. In exercising discretion, our Trustee shall give the consideration that our Trustee deems proper to all other income and resources that are known to our Trustee and that are readily available to the surviving Trustor for use for these purposes. Our Trustee shall accumulate and add to principal any net income not distributed. d. Limitation on Discretionary Payment of Principal by Trustee We recommend, but it is not mandatory, that our Trustee shall first exhaust the principal from the Survivor's Trust before making discretionary payments of principal to the surviving Trustor from the Family Trust. 9-1 e. Surviving Trustor's Right to Withdraw Principal The surviving Trustor shall have the power to withdraw from the Family Trust principal each calendar year those amounts that shall not exceed the greater of five thousand dollars ($5,000) or five (5) percent of the assets, valued as of the end of the preceding calendar year. The surviving Trustor shall exercise this power by a written instrument signed by him or her and delivered to our Trustee. This power is noncumulative and to the extent it is not exercised by the end of January of each calendar year, it shall lapse. This power shall exist each year until the death of the surviving Trustor. Section 2. Termination of the Family Trust On the death of the surviving Trustor, the Family Trust shall terminate. All undistributed trust assets, including any accrued and undistributed net income, shall be held, administered and distributed in the Articles that follow. 9-2 Article Ten Common Pot Trust After the death of the surviving Trustor, our Trustee shall not create a Common Pot Trust. All trust property that has not been distributed under prior Articles of this trust agreement shall be held, administered, divided, and distributed according to the provisions of the Articles that follow. 10-1 Article Eleven Division and Distribution of Trust Property Section 1. Division of Trust Property Into Shares Our Trustee shall divide all trust property not previously distributed into separate shares as follows: Beneficiarv Name Share LOIS ANN NORRIS 100% Section 2. Distribution of Trust Shares for Our Beneficiaries The trust share of each beneficiary named in Section I. of this Article who survives us shall be held, administered and distributed as follows: a. Distribution of Trust Share for LOIS ANN NORRIS The trust share set aside for LOIS ANN NORRIS shall be held, administered and distributed as follows: 1. Distributions of Net Income Our Trustee shall immediately pay to, or apply for the benefit of such beneficiary all accumulated net income, free of the trust. 2. Distributions of Principal Our Trustee shall immediately pay to, or apply for the benefit of, LOIS ANN NORRIS all principal, free of the trust. 11-1 - 3. Distribution on Death of Beneficiary If such beneficiary should die before the complete distribution of the trust share, such trust shall terminate and our Trustee shall distribute one-half of the trust property to such beneficiary's then living issue per stirpes, and one-half of the trust property to such beneficiary's spouse, JACK LEROY NORRIS, so long as he has not remarried. If such spouse has remarried, that portion of the trust share shall be distributed to such beneficiary's then living issue, per stirpes. If such beneficiary has no then living issue, our Trustee shall distribute the balance of the trust property, in equal shares, to our great grandchildren. Section 3. Distributions to Underage or Disabled Beneficiaries Notwithstanding any other provision in this trust agreement, if any person otherwise entitled to receive a distribution of trust property is under 21 years of age or is mentally disabled or legally incompetent as defined in Article Fifteen, it is our desire that the natural parent(s) of such beneficiary serve as the Trustee of the trust share for such beneficiary in place of the Trustee amed in Article Three of this trust agreement. The Trustee shall. retain and administer that person's trust property for his or her benefit as follows: a. Our Trustee's Discretion Our Trustee may pay to or apply for the benefit of such beneficiary so much of the net income and principal of the trust as our Trustee in its discretion deems proper considering all other sources of income and resources available to such beneficiary and known to our Trustee. b. Payments Made to Beneficiary or Personal Representative Our Trustee is authorized to make payments under this Section either directly to the beneficiary, to the beneficiary's personal representative or to any other person our Trustee may deem proper, to be used for the benefit of the beneficiary. 11-2 c. Trustee's Decisions are Final All decisions by our Trustee as to those it makes payment to, the purposes for which these payments are made, and the amounts to be paid out of the trust are within our Trustee's sole but reasonable discretion. d. Undistributed Net Income All undistributed net income shall be accumulated and added to the principal of the trust. e. Termination and Distribution Our Trustee shall distribute the trust property to a beneficiary under this Section when such beneficiary reaches age 21, or when he or she is no longer disabled as determined by a court of competent jurisdiction, or upon certification by two licensed physicians that such beneficiary is able to properly care for his or her property and person. f, Death of Disabled or Underage Beneficiary Upon the death of a beneficiary under this Section, our Trustee shall distribute all of such beneficiary's remaining trust share, including the trust principal and accrued and undistributed income, to any person or entity and upon any trust, terms and conditions, or to or in favor of the estate of such deceased beneficiary as he or she may direct by his or her last will or living trust agreement. No exercise of this general power of appointment shall be effective unless it refers to this trust agreement and expressly indicates an intention to exercise this general power of appointment. 11-3 Article Twelve Distribution if No Designated Beneficiaries NONE 12-1 - Article Thirteen Trustee Administration Section 1. Required Vote for Co-Trustees a. Trustors Serving as Co-Trustees Unless otherwise provided in this trust agreement, if either one of us is serving as a Trustee under this trust agreement, that Trustee may make decisions and bind the trust in the exercise of all powers and discretions granted to us as Trustees without the consent of any other Trustee. b. Unanimous Vote for Two Trustees If only two Trustees are serving other than the two of us, they shall act unanimously in the exercise of all powers and discretions granted to them under this agreement. c. Majority Vote for More Than Two Trustees At any time that there are more than two Trustees serving under this agreement, they shall act by majority vote and any exercise of a power or discretion by a majority of the Trustees shall have the same effect as an exercise by all of them. d. Court Order Resolves Disputes If the Trustees, other than the two of us, are not able to reach agreement on any decision as set forth in this Section, they shall petition a court of competent jurisdiction for instructions and shall take no action on the disputed matter until a court order deciding the issue has been rendered. Section 2. Power to Delegate Notwithstanding any other provision of this agreement, anyone or more of the Co-Trustees serving under this agreement may from time to time delegate to another Co-Trustee or Co-Trustees routine acts of trust administration. 13-1 - Section 3. No Bond Required No Trustee under this agreement shall be required to post any bond for the faithful performance of its responsibilities. Section 4. Trustee Compensation Our Trustee shall be entitled to reasonable compensation for services rendered payable without the need for a court order. In calculating the amount of compensation customary charges for similar services in the same geographic area for the same time period shall be used as guidelines. Our Trustee shall also be entitled to reimbursement for reasonable costs and expenses incurred during the exercise of its duties under this agreement. Any corporate fiduciary shall be entitled to receive compensation for its services in accordance with its published fee schedule in etlect from time to time. Section 5. Change in Corporate Trustee Any corporate successor to the trust business of any corporate Trustee named under this agreement or acting hereunder shall succeed to the capacity of its predecessor without re- conveyance or transfer of trust property. Section 6. Power to Divide or Combine Trusts Our Trustee shall have the power to divide a single trust into separate shares, each to be administered in accordance with the terms and conditions of the single trust from which they were created when our Trustee in its discretion determines that division is desirable or advisable in view of tax considerations, including considerations related to the income tax, the gift tax, the estate tax or the generation-skipping transfer tax or other objectives of the trusts and their beneficiaries. Our Trustee shall not be required to make a physical segregation or division of the various trust shares created under this trust agreement except as segregation or division may be required by reason of the termination and distribution of any of the trusts, but my Trustee shall keep separate accounts and records for different undivided interests. 13-2 - Our Trustee in its discretion shall have the further power to combine two or more trusts having substantially the same terms into a single trust for purposes of administration when tax or other factors indicate that such combination would be desirable or advisable. In deciding whether to combine trusts our Trustee should consider the generation-skipping "inclusion ratio" of the trusts to be combined. Trusts having the same inclusion ratios may be combined. Trusts having different inclusion ratios should generally not be combined unless their inclusion ratios are maintained unchanged through substantially separate and independent shares of different beneficiaries within the meaning of LR.C. Section 2654(b), and the applicable regulations thereunder. Specifically, our Trustee has the authority to allocate any portion of our respective exemptions under Internal Revenue Code Section 263I(a) to property as to which we are the respective transferors, including any property transferred by us during our lifetime as to which we did not make an allocation prior to our death, and our Trustee has the authority to make the special election under Internal Revenue Code Section 2652(a)(3). If Internal Revenue Code Section 2631(a) or 2652(a)(3) is not interpreted as to allow a Trustee to exercise such election, then our respective personal representatives are authorized to allocate our respective exemptions and to exercise the said special election. If our Trustee considers that any distribution from a trust or share hereunder, other than pursuant to a power to withdraw or appoint, is a taxable distribution subject to the federal generation-skipping transfer tax payable by the distributee, our Trustee may increase the distribution by an amount which our Trustee would estimate to be sufficient to pay that tax, and shall charge the same against the trust or share to which the tax relates. If our Trustee considers that any termination of an interest .in the trust property hereunder is a taxable termination subject to the federal generation-skipping transfer tax, our Trustee may pay that tax from the portion of the property to which the tax relates, without any adjustment of the relative interests of the beneficiaries. Section 7. Termination of Small Trust Our Trustee shall have the power in its discretion to terminate any trust created under this trust agreement after the death of both Trustors whenever it becomes so small in relation to the costs of administration as to make continuing administration uneconomical. Upon termination, our Trustee shall distribute the principal and any accrued or undistributed net income to the income beneficiaries in proportion to their shares of the income. If no fixed amount of income is payable to specific beneficiaries, our Trustee shall distribute the principal and any accrued or undistributed net income in equal shares to those beneficiaries who would then be entitled to income payments from the trust. 13-3 Section 8. Limit on Trustee's Discretion Notwithstanding any language purporting to confer absolute, sole or unrestricted discretion on our Trustee in exercising any discretionary power with respect to this trust, our Trustee shall at all times act in accordance with fiduciary principles and shall not act in bad faith or in disregard of the purposes of our trust. Notwithstanding any other provision in this trust agreement, no individual Trustee who is also a beneficiary hereunder shall have any right, power, duty or discretion concerning this trust if such right, power, duty or discretion conferred upon such Trustee under this trust agreement is determined to be a general power of appointment under Internal Revenue Code Section 2041 or 2514 which would cause any assets of this Trust to be included in the estate of such Trustee-beneficiary. Any such right, power, duty or discretion with such effect shall be null and void with respect to such Trustee-beneficiary. No Trustee who is under a legal obligation to any beneficiary of this trust or other person shall under any circumstances partake in any decisions relating to any discretionary distributions of income or principal of this trust which can be used for any such legal obligation to any such beneficiary or other person. Section 9. Written Notice to Trustee Until our Trustee receives written notice of any death or other event which triggers the right to payments from any trust created under this agreement, it shall incur no liability for distributions made in good faith to persons whose interests may have been affected by such event. Section 10. Duty to Account Our Trustee shall render accounts, upon request, to the income beneficiaries under this trust agreement at least annually, at the termination of a trust created hereunder, and upon a change in the Trustees in the manner required by law. Section 11. No Court Supervision No trust created under this agreement shall require the active supervision of any state or federal court. 13-4 Article Fourteen Trustee Investment Powers Section 1. Trustee's Powers To carry out the purposes of the trusts created under this agreement and subject to any limitations stated elsewhere in this instrument, our Trustee shall have all of the following powers in addition to all of the powers now or hereafter conferred on Trustees by law: a. Retention of Property Our Trustee shall have the power to retain any property received into the trust at its inception or later added to the trust without regard to whether the trust investments are diversified as long as our Trustee considers that retention is in the best interests of the trust or in furtherance of our goals in creating the trust. Our Trustee shall have the power to invest and reinvest in any property that may be considered by applicable state law to be underproductive or unproductive in nature, and specifically to be exempt from any minimum income requirements called for under local law. b. Additions Our Trustee shall have the power to receive additions to the assets of the various trusts created under this agreement from any source. c. Business Participation Our Trustee shall have the power to terminate, to continue or to participate in the operation of any business enterprise including a corporation, a sole proprietorship or a general or limited partnership and to effect any form of incorporation, dissolution, liquidation, reorganization, including but not limited to recapitalization and reallocation of classes of shares or other change in the form of the business enterprise or to lend money or make a capital contribution to any such business enterprise. 14-1 d. . Permissible Investments Our Trustee shall have the power to invest and reinvest the assets of the trust as our Trustee may determine to be in the best interests of the trust without limitation by any law applicable to investments by fiduciaries. The permitted investments and reinvestments may include securities such as common or preferred stock, mortgages, notes, subordinated debentures and warrants of any corporation and any common trust fund administered by a corporate fiduciary or other property real or personal including savings accounts and deposits and interests in mutual or money market funds or investment trusts, annuities and insurance whether or not such investments are unsecured or of a wasting nature. Our Trustee shall have the power to obtain, by purchase or by gift (or by conversion, reissue, consolidation or by any other means), and hold as an asset of this trust, policies of insurance on the life of either of us or any other beneficiary of this trust. Our Trustee is authorized and empowered to exercise, either before or after our death, all of the rights, options, elections or privileges exercisable in connection with such policies. These rights and options should include, but not be limited to, disability benefits, the right to borrow money with which to pay premiums (or other charges) on any policy owned by this trust (including any automatic premium loan feature) or for any other trust purpose, the right to elect among settlement options offered by the insurance company which issued such policy, the right to convert such policy to paid-up insurance, extended term insurance or to any different form of insurance, and the right to arrange for the automatic application of dividends in reduction of premium payments (or other charges), with regard to any policy of insurance held in the trust estate. e. Dealing with Property Our Trustee shall have the power to acquire, grant or dispose of property including puts, calls and options (including options on stock owned by the estate), for cash or on credit, including maintaining margin accounts with brokers at public or private sale upon such terms and conditions as the fiduciary may deem advisable and to manage, develop, improve, exchange, partition, change the character of, abandon property or any interest therein or otherwise deal with property. Specifically, our Trustee shall have the power to use and expend the trust income and principal to conduct environmental assessments, audits, and site monitoring to determine compliance with any environmental law or regulation thereunder; to take all appropriate remedial action to contain, clean up or remove any environmental hazard including a spill, release, discharge or contamination. either on our Trustee's own accord or in response to an actual or threatened violation of any environmental law or regulation thereunder; to institute legal proceedings 14-2 concerning environmental hazards or contest or settle any such legal proceedings brought by any local, state or federal agency concerned with environmental compliance, or by a private litigant; to comply with any local, state or federal agency order or court order directing an assessment, abatement or cleanup of any environmental hazards; to employ agents, consultants and legal counsel to assist or perform the above undertakings or actions; and in general to take all appropriate actions to prevent, identify, or respond to any actual or threatened violations of any environmental law or regulation thereunder. No Trustee under this trust agreement shall be liable for any loss or depreciation in value sustained by this trust as a result of the Trustee retaining any property upon which there is later discovered to be hazardous materials or substances requiring remedial action pursuant to any federal, state or local enviromnentallaw, unless the Trustee contributed to the loss or depreciation in value through willful default, willful misconduct, or gross negligence. Moreover. no Trustee shall be obligated to accept any property on behalf of this trust without first having the opportunity to satisfy itself, in its sole discretion, that such property is not contaminated by any hazardous or toxic materials or substances, and that such property is not being used and has never been used for any activities directly or indirectly involving the generation, use, treatment, storage. disposal, release, or discharge of any hazardous or toxic materials or substances. Finally, such Trustee shall have the power to disclaim any power which, in its sole discretion, will or may cause such Trustee to be considered an "owner" or "operator" of property held in our trust estate under the provisions of the Comprehensive Environmental Response, Compensation and Liability Act (CERCLA), as amended from time to time. This power to disclaim as contained herein shall apply to any such power, whether actually set forth under this trust agreement, incorporated by reference herein, or granted or implied by any statute or rule of law. f. Borrowing Authority Our Trustee shall have the power to borrow funds from any person including our Trustee, guarantee indebtedness or indemnify others in the name of the trust and to secure any such obligation by mortgage, pledge, security interest or other encumbrance and to renew, extend or modify any such obligation for a term within or extending beyond the administration of the term of the trust. No lender shall be bound to see to or be liable for the application of the proceeds of any obligation and our Trustee shall not be personally liable for any obligation. 14-3 g. Leasing Authority Our Trustee shall have the power to make, renew or amend for any purpose a lease as lessor or lessee for a term within or beyond the term of the trust with or without option to purchase. h. Natural Resources Our Trustee shall have the power to enter into any arrangement or agreement, including a lease, pooling or unitization agreement for exploration, development, operation, conservation and removal of minerals or other natural resources. i. Voting Rights Our Trustee shall have the power to vote a security in person or by general or limited proxy, to participate in or consent to any voting trust, reorganization, dissolution, liquidation or other action affecting any securities and to deposit securities with and transfer title to a protective or other committee. J. Title to Assets Our Trustee shall have the power to hold secuntJes and other property in negotiable form or in the name of a nominee (including "street name" of a broker) or by deposit to a clearing corporation with or without disclosure of the Trustee relationship, but our Trustee shall be responsible for the acts of any nominee or clearing corporation in connection with the property. k. Insurance Our Trustee shall have the power to insure the assets of the trust against any risk and our Trustee against liability with respect to third persons. I. Settlement of Disputes Our Trustee shall have the power to payor contest any debt or claim and to compromise, release and adjust any debt or claim and to submit any matter to arbitration. m. Payment of Expenses Our Trustee shall have the power to pay any taxes, assessments, reasonable compensation of our Trustee and other expenses incurred in the collection, management, care, protection and conservation of the trust property. 14-4 n. Principal and Income Our Trustee shall have the power to allocate items of income or expenditure to either income or principal and to create reserves out of the income, all as provided by law and to the extent not so provided to allocate or create reserves as our Trustee in its discretion deems appropriate and our Trustee's decision made in good faith with respect thereto shall be binding and conclusive on all persons. Notwithstanding the preceding sentence, if the Survivor's Trust (or a share hereunder) is the beneficiary or owner of a Retirement Account, income earned after the participant's death in the account shall be income of the Trust or share, and if our Trustee is required to pay all of the trust income to a beneficiary, our Trustee shall collect and pay the income of the account to the beneficiary at least quarterly (and to the extent that all of the income cannot be collected from the account, the deficiency shall be paid from the principal of the trust). o. Division of Trust Our Trustee shall have the power to make any distribution or payment in kind or in cash or partly in kind and partly in cash and to cause any share to be composed of cash, property or undivided interests in property different in kind from any other share, either pro rata or non pro rata, without regard to differences in the tax basis of such property and without the requirement of making any adjustment of the shares by reason of any action taken pursuant hereto. Any division, allocation, apportionment or valuation of the property to distribute the assets to or among any of the trusts or beneficiaries shall be made by our Trustee and the good faith determination of our Trustee shall be binding and conclusive on all parties. p. Merger of Trust If at any time the Trustees are Trustees of two or more Trusts or Shares with substantially the same terms and benefiting the same beneficiaries, created hereunder, or under any other instrument by the Trustors or by any other person, the Trustees may commingle the assets of such Trusts or Shares and hold them as a single Trust or Share. q. Litigation Our Trustee shall have the power to prosecute or defend actions, suits, claims or proceedings for the protection or benefit of the trust and our Trustee in the performance of our Trustee's duties. 14-5 r. Employment of Agents Our Trustee shall have the power to employ agents, including attorneys, accountants, investment advisors, custodians, appraisers or others, to advise or assist our Trustee and to delegate to them fiduciary powers and to indemnify them against liability for positions taken in good faith and with reasonable basis. s. Corporate Fiduciary If any stock of a corporate Trustee or of any affiliate or successor of a corporate Trustee shall be included in the assets of the trust, the Trustee shall have full authority in the Trustee's sole discretion and notwithstanding any regulation or rule of law to the contrary to retain the stock and any increases resulting from stock dividends and stock splits and from the exercise of purchase rights and the purchase of fractional shares needed to round out fractional share holdings that may arise concerning the stock. The Trustee shall vote the stock either directly or by proxy, except to the extent the Trustee is prohibited by law from voting the stock, in accordance with the written instructions of a majority of the living beneficiaries then entitled to current distributions of income or their personal representatives. In the event there are no eligible beneficiaries to give instructions, the Trustee is authorized to vote the stock in the best interests of the beneficiaries, in view of the purposes for which the trust was created. t. Investment Transactions With regard to record keeping for investment transactions, our Trustee need not provide copies of confirmations or similar notifications each time a trade or investment transaction occurs, but investment transactions shall be set forth in our Trustee's periodic accounting. u. Repairs and Improvements Our Trustee shall have the power to make ordinary or extraordinary repairs or alterations in buildings or other structures, to demolish any improvements, to raze existing or erect new party walls or buildings. v. Business Personnel Our Trustee shall have the power to elect or employ directors, officers, employees, partners or agents of any business and to compensate such persons, whether or not any such person is a Trustee, director, officer, partner or agent of a Trustee or a beneficiary of the trust. 14-6 w. Farm or Ranch Property With respect to farm or ranch property, our Trustee shall have the power to participate in and operate any farming (including tree farming) or ranch operation personally or with hired labor, tenants or sharecroppers to lease any farm for cash or a share of crops under a lease which permits or precludes the material participation of our Trustee to fertilize and improve the soil, to employ conservation practices and to participate in government programs and to perform any other acts deemed necessary or desirable to operate the property. In making a decision whether to materially participate in farming or ranch operations, our Trustee shall consider whether an election should be made or has been made under IRC S 2032A to qualify for special farm-use valuation. x. Ancillary Trustees If, for any reason, our Trustee deems it advantageous to act through an ancillary Trustee, our Trustee may designate an ancillary personal representative or Trustee qualified to serve in the jurisdiction where such ancillary Trustee is to act and may delegate to such ancillary Trustee such of the powers granted under this agreement as our Trustee deems advisable without being chargeable with loss if any arising out of such designation or delegation. Our Trustee may specify whether any corporate Trustee or any person or persons acting in an ancillary capacity hereunder shall serve with or without bond. Except as may be otherwise specifically provided, no ancillary Trustee need comply with the provisions of any Uniform Trustee's Accounting Act, the Uniform Trust Act or similar acts in force in any state where the fiduciary may be acting. y. Retention of Closely Held Interest Our Trustee shall have the power to retain any real estate interests, closely held securities or affiliated companies or business interests, and to sell or dispose of such interests only after careful consideration and after determining that sale or disposition is in the existing circumstances in the best interests of the trust or its beneficiaries. If at any time, this tmst holds any stock in an S corporation, and our Trustee deems it appropriate for such corporation to maintain its Subchapter Selection, our Trustee may take all of the necessary actions to segregate the S corporation stock and assets of this trust, and in our Trustee's sole but reasonable discretion, and otherwise consistent with the terms of this trust to the greatest extent possible, may form new trusts and may amend the terms of this trust agreement as would be necessary to establish Qualified Subchapter S Trusts to hold the said S corporation stock and assets in compliance with Internal Revenue Code Sections 1361(b) and 1361(d)(3). 14-7 z. Exercise of Authority Except as otherwise provided in this agreement, our Trustee shall have the power to do all acts that might legally be done by an individual in absolute ownership and control of property. aa. Powers of an Interested Trustee Any Trustee who has an interest as a beneficiary in our Trust Agreement or any trust created by it shall be an interested Trustee. In all instances where an interested Trustee distributes or participates in the distribution of trust income or principal to or for the benefit of such Trustee which is limited by any standard other than the standards of education, health, maintenance and support, then the distribution shall be limited by the ascertainable standards of education, health, maintenance and support. 14-8 Article Fifteen General Provisions Section 1. Spendthrift Protection Neither the principal nor the income of any trust created or contained under our Trust Agreement shall be liable for the debts of a beneficiary nor shall the same be subject to seizure by any creditor of any beneficiary under any lien or proceeding at law or equity. Except to the extent otherwise expressly provided in our Trust Agreement, no beneficiary shall have the authority or power to sell, assign, transfer, encumber or in any manner to dispose of a beneficial interest whether income or principal. The limitations herein shall not restrict the exercise of any power of appointment or the right to disclaim by any beneficiary. Section 2. The Rule Against Perpetuities Unless sooner terminated or vested in accordance with other provisions of our Trust Agreement, all interests not otherwise vested including but not limited to all trusts and powers of appointment created hereunder shall terminate one day prior to twenty-one (21) years after the death of the last survivor of the group composed of us and our lineal descendants living on the date of the death of the first of us to die. At that time, distribution of all principal and all accrued, accumulated and undistributed income shall be made to the persons then entitled to distributions of income or principal and in the manner and proportions herein stated irrespective of their then attained ages. Section 3. Incapacity A person shall be considered incapacitated in the event such person has been determined to be legally incompetent by a court of competent jurisdiction; has been certified to be unable to property handle his or her own affairs by reason of physical illness or mental illness; or is unable freely to communicate for a period of 90 days. Section 4. Income and Principal Payments All payments of income or principal shall be made in such of the following ways as our Trustee determines appropriate: 15-1 a. b. c. d. e. f. g. Section 5. To each respective beneficiary in person upon his or her personal receipt; Deposited in any bank to the credit of such beneficiary in any account carried in his or her name or jointly with another or others; To the parent or legal representative of the beneficiary; To a Custodian under a Uniform Transfers to Minors Act or Uniform Gifts to Minors Act selected by our Trustee for such period of time under applicable law as our Trustee determines appropriate; To some near relative, friend or institution having pnmary responsibility for the care and custody of the beneficiary; By our Trustee using such payment directly for the benefit of such beneficiary; or To the Trustee of any revocable trust of which the beneficiary is the Trustor. Limit on Trustee's Discretion Notwithstanding any other provision in our Trust Agreement, other than a Surviving Trustor with respect to a Survivor's Trust, no individual Trustee who is also a beneficiary hereunder shall have any right, power, duty or discretion concerning our Trust Estate if such right, power, duty or discretion conferred upon such Trustee under our Trust Agreement is determined to be a general power of appointment under Code Section 2041 or 2514 which would cause any assets of our Trust Estate to be included in the estate of such Trustee-beneficiary. Any such right, power, duty or discretion with such effect shall be null and void with respect to such Trustee-beneficiary. No Trustee who is under a legal obligation to any beneficiary of our Trust Agreement or other person shall under any circumstances partake in any decisions relating to any discretionary distributions of income or principal of our Trust which can be used to discharge any such legal obligation of such Trustee. Section 6. No-Contest Clause If any person or entity, other than us, singularly, or in conjunction with any other person or entity, directly or indirectly, contests in any court the validity of our Trust Agreement, including any amendments thereto, then the right of that person or entity to take any interest in our Trust Estate or to act in any fiduciary capacity shall cease, and that person (and his or her descendants) or entity shall be deemed to have predeceased us. 15-2 Section 7. Disclaimer by Beneficiary A beneficiary shall be entitled to accelerate any distribution to the beneficiary or to terminate his or her trust interest and thereafter receive outright distribution by use of a disclaimer. Section 8. Captions The captions of Articles, Sections and Paragraphs used in our Trust Agreement are for convenience of reference only and shall have no significance in the construction or interpretation of our Trust Agreement. Section 9. Severability Should any of the provisions of our Trust Agreement be for any reason declared invalid, such invalidity shall not affect any of the other provisions of our Trust Agreement, and all invalid provisions shall be wholly disregarded in interpreting our Trust Agreement. Section 10. Statutory Fteferences Unless the context clearly requires another construction, each statutory reference in our Trust Agreement shall be construed to refer to the statutory section mentioned, related successor sections and corresponding provisions of any subsequent law including all amendments. Section 11. Simultaneous Deaths For purposes of our Trust Agreement, if we die under circumstances in which the order of our deaths cannot be established, the Trustor with the smaller taxable estate shall be deemed to have survived the Trustor with the larger taxable estate. If both of our taxable estates are equal, the Husband Trustor shall be deemed to be the survivor. If any beneficiary under our Trust Agreement and either or both Trustors die under circumstances in which the order of deaths cannot be established, the Trustors or Trustor shall be deemed to have survived the beneficiary and our Trust Agreement shall be construed accordingly. 15-3 Section 12. Gender and Number In our Trust Agreement where appropriate except where the context otherwise requires, the singular includes the plural and vice versa and words of any gender shall not be limited to that gender. Section 13. Governing State Law Our Trust Agreement and the trusts created under it shall be construed, regulated and governed by and in accordance with the laws of the Commonwealth of Pennsylvania. Section 14. Definitions The following terms as used in this Trust Agreement are defined as indicated: a. Beneficiary Designation The term "Beneficiary Designation" means any document executed by a Trustor which affects the manner of payment of amounts held in a plan (of whatever type) subject to the distribution rules of section 401(a)(9) of the Code, or any commercial annuity or any similar deferred payment arrangement. b. Code The term "Code" means the Internal Revenue Code of 1986, as amended from time to time. The terms "gross estate," "adjusted gross estate," "taxable estate," "unified credit," "state death tax credit," "maximum marital deduction," "marital deduction," and any other form which from the context in which they are used refer to the Code, shall have the same meaning as such terms have for the purposes of applying the Code to our Trust Agreement. c. Child, Children, Issue and Descendants The terms "child" or "children" means lawful blood descendants in the first degree of the parent designated: and "issue" and "descendants" mean the lawful blood descendants in any degree of the ancestor designated provided, however, that if a person has been adopted, that person shall be considered a child of such adopting parent and such adopted child and his or her issue shall be considered as issue of the adopting parent or parents and of anyone who is by blood or 15-4 adoption an ancestor of the adopting parent or either of the adopting parents. The terms "child," "children," "issue," "descendant" and "descendants" or those terms preceded by the terms "living" or "then living" shall include the lawful blood descendant in the appropriate degree of the ancestor designated even though such descendant is born after the death of a parent. d. Death Taxes The term" death taxes" means all inheritance, estate, succession and other similar taxes that are payable by any person on account of that person's interest in the estate of the decedent or by reason of the decedent's death, including penalties and interest but excluding the following: 1. Any addition to the federal estate tax for any "excess retirement accumulation" under Code Section 4980A; 2. Any additional tax that may be assessed under Internal Revenue Code Section 2032A; and 3. Any federal or state tax imposed on a generation- skipping transfer, as that term is defined in the federal tax laws, unless that generation-skipping transfer tax is payable directly out of the assets of a trust created by our Trust Agreement. e. Deceased Trustor The term "Deceased TlUstor" means a TlUstor who has died. f. Education The term "education" shall be given broad interpretation and may include but not be limited to: 1. High School Education at public or private elementary or high schools, including boarding schools. 15-5 2. College Undergraduate and graduate study in any and all fields whatsoever, whether of a professional character in colleges or other institutions of higher learning. 3. Specialized Training Specialized formal or informal training in music, the stage, the handicrafts, the arts, or vocational or trade schools whether by private instruction or otherwise. 4. Other Educational Activities Any other activity including foreign or domestic travel which shall tend to develop fully the talents and potentialities of each beneficiary regardless of age. g. Heirs at Law References to someone's "heirs at law" mean individuals, who are living at the event when property is directed to be distributed to them. Those individuals' identities, and the shares of the distributable property which they each receive, shall be determined under the intestacy laws of the Commonwealth of Pennsylvania which then govern the distribution of the personal property of a resident dying then, without creditors, owning only the distributable assets. h. Personal Representative The term "Personal Representative" means trustee, executor, executrix, administrator, administratrix, conservator, guardian, custodian or any other type of personal representation. 15-6 i. Per Stirpes In every case in which a disposition of an interest is to be made to the issue of a person "per stirpes" it is intended that such disposition shall be made in accordance with the principle of representation. This principle in relation to our Trust Agreement means that whenever property is to be distributed to the issue of a person such property shall be divided into as many shares as there are, at the time of disposition, living issue in the nearest degree of kinship to such person and then deceased issue in the same degree who left issue who are then living, each then living issue in the nearest degree receiving one share and the share of each then deceased issue in the same degree being divided among his or her issue in the same manner. j. Surviving Trustor The term" Surviving Trustor" means a Trustor who survives a Deceased Trustor. k. Trust Estate All of the property, real and personal, intangible and tangible, which has been transferred to our Trustee, whether or not listed on any Exhibits. I. Trustee's Discretion The term "discretion" with regard to a Trustee means such Trustee's sole but reasonable judgment. In exercising any discretionary power with respect to our Trust, our Trustee shall at all times act in accordance with fiduciary principles and shall act reasonably under the circumstances and not in bad faith or in disregard of the purposes of our Trust. m. Unused Generation Skipping Tax Exemption Equivalent The term "Unused Generation Skipping Tax Exemption Equivalent" means the generation-skipping transfer tax exemption provided in section 2631 of the Code in effect at the time of death of a Trustor, reduced by the aggregate of (1) the amount, if any, of such exemption allocated by a Trustor or by operation of law to a Trustor's lifetime transfers and (2) the amount, if any, a Trustor or a Trustor's Personal Representative or a Trustee has specifically allocated to property other than property to which such exemption is directed to be allocated by any applicable provision of our Trust Agreement. 15-7 For purposes of our Trust Agreement, if at the time of death of a Trustor, such Trustor has made lifetime transfers of property to which an inclusion ratio of greater than zero would be applicable and for which the gift tax return due date has not expired (including extensions) and a return has not yet been filed, it shall be deemed that the generation-skipping transfer exemption has been allocated to such transfers to the extent necessary and possible to exempt such transfers from generation-skipping transfer tax. n, Unused Unified Credit Equivalent The term "Unused Unified Credit Equivalent" means that the value of a Deceased Trustor's taxable estate determined without regard to the marital deduction which can be transferred at death without causing any federal estate tax liability because of: 1. Any available Unified Credit, 2. The Credit for State Death Tax to the extent it does not increase the amount of death taxes payable to any state, 3. The Credit for Prior Transfers, 4. Allowable exclusions from the Taxable Estate; and which is in excess of the net value of all property includable in the taxable estate of a Deceased Trustor which does not qualify for the marital deduction or any other deduction and which passes outside of this Trust (whether by way of joint tenancy, life insurance contract, will, or otherwise) and under other provisions of our Trust. - We have executed our Trust Agreement on the date set forth on the first page of our Trust Agreement. We certify that we have read our Trust Agreement and that it correctly states the terms and conditions under which our Trust Estate is to be held, managed and disposed of by our Trustee. We approve this revocable living trust in all particulars and request our Trustee to execute it. .1 . 1. '" tit I , <PflJ/'~~ ~~OH"; /--!L- cJ JOHN PHILLIP MI 'NICH, Trustor ~ 7n~~L BEATRICE MINNICH, Trustor ~~h p:/gt:~ /t2~AL~~J . JOHN PHILLIP M1NNICH, Trustee j{A~ 7rJ~~L T BEATRICE MINNICH, Trustee 15-8 STATE OF PENNSYLVANIA ) SS COUNTY OF DAUPHIN On this the 1()rP-' day of , 1997, before me, [fliJtJ/f l FEffP{m'?"c , the undersigned officer, pers nally appeared JOHN PHILLIP MINNICH and BEATRICE MINNICH, Trustors, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument and acknowledged that they executed the same for the purposes therein contained. In witness whereof I hereunto set my hand and official seal. \,J' ,~d..... Notary Public ;f. J -dW-1-)t/J Title of Officer eal Linda L. Fetterhoff, Notary PUblic Derry Twp., Dauphin county My Commission Expires Nov, e, 1999 Member, ennsylvallla Assocletlon 01 otanea STATE OF PENNSYLVANIA ) SS COUNTY OF DAUPHIN ) On this the /()'(J~ day of JL"u , 1997, before me, [//l/tJIJ-" {i-I7?'1?/ItJ/r, the undersigned officer, pers~ared JOHN PHILLIP MINNICH and SEA TRICE MINNICH, Trustees, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument and acknowledged that they executed the same for the purposes therein contained. In witness whereof I hereunto set my hand and official seal. Xhrdv j! J~ Notary Public Notanal Seal Linda L. Fe<<erhoff, Notary Public Derry Twp., Dauphin County My Commission Expires Nov. 8. 1999 Member, Pennsylvania ASSOCiation 01 Notaries Title of Officer 15-9 j-J ['{)7 j~ G /()-;:;;. ~ U:J:J/- I-:J. ::J/"iJ indenture, made ::Deed rR. the ;Cr day of June, in the year ninety-seven (1997), of our Lord one thousand nine hundred and Between John P. Minnich and Beatrice Minnich, husband and wife, of Cumberland County, Pennsylvania, Grantors and John P. Minnich and Beatrice Minnich, Trustees, or their successors in trust, under the John P. Minnich and Beatrice Minnich, Living Trust dated June 10, 1997, and any amendments thereto, Grantee 1{htne~~et/", That the Grantors, for and in consideration of the sum of One and No/I00 ($1.00) Dollars, lawful money of the united states of America, unto them well and truly paid by the Grantee at or before the sealing and delivery hereof, the receipt whereof is hereby acknowledged, have granted, bargained and sold, released and confirmed, and by these presents do grant, bargain and sell, release and confirm unto the Grantee, its successors and assigns. ALL THAT CERTAIN lot of land situate in the Township of Hampden, County of Cumberland, state of Pennsylvania, more particularly bounded and described on Exhibit "A" attached hereto. BEING the same prEmises ~lhich James. E_ pennoyer and Marian J. pennoyer, husband and wife, by Deed dated October 19, 1962, and recorded October 22, 1962, in Deed Book R-20, Page 304, in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, granted and conveyed unto John P. Minnich and Beatrice Minnich, husband and wife, the Grantors herein. UNDER AND SUBJECT to all restrictions, easements, covenants, conditions and agreements of record. TOGETHER with all and singular the buildings and improvements, ways, streets, alleys, passages, waters, water- courses, rights, liberties, privileges, hereditaments and appurtenances, whatsoever unto the hereby granted premises belonging, or in any wise appertaining, and the reversions and remainders, rents, issues and profits thereof; and all the "0'" 1;:- (I. 'il'Lt""' U VI\ ;J~ l'i.v.. . ~ estate, right, title interest, property, claim and demand whatsoever of them, the Grantors, as well at law as in equity, of, in and to the same. TO HAVE AND TO HOLD the said lot or piece of ground above described, with the messuage or tenement thereon erected, hereditaments and premises hereby granted, or mentioned and intended so to be, with the appurtenances, unto the Grantee, its successors and assigns, to and for the only proper use and behoof of the Grantee, its successors and assigns, forever. AND the Grantors, for themselves, their heirs, personal representatives and assigns, do covenant, promise and agree, to and with the Grantee, its successors and assigns, by these presents, that they, the Grantors, their heirs, personal representatives and assigns, all and singular the hereditaments and premises hereby granted or mentioned and intended so to be, with the appurtenances, unto the Grantee, its successors and assigns, against them, the Grantors, their heirs, personal representatives and assigns, and against all and every person and persons whomsoever lawfully claiming or to claim the same or any part thereof, by, from or under him, her, them or any of them, shall and will, Subject as aforesaid, WARRANT and forever DEFEND. ~ wifneJJ whereojP, the Grantors have hereunto set their hands and seals. Dated the day and year first above written. Sealed and Delivered in the Presence of: rL"' ,", '__' \."--- _,CI. vU " , (' ( tu-~__\ l ~/ VI;. /i/. ,:,/, ......1. .-';'1/1 './//1;(. '1//' , _" . J9hn P. M' nlc -U"'e- /;~~ 'Beatrice Minnich (SEAL) o...~ ~-"J~.\ : _:r \:::X~>\ (SEAL) /? f" II. . fJ If) . I Ler ifLCale ot l<..eJuionce I hereby certify that the precise residence of the Grantee herein is as follows: c/o John P. Minnich and Beatrice Minnich, Trustees 4806 East Trindle Road, Mechanicsburg, PA 17055 ~E.~ Attorney for Grantees -2- Boor :;'53 p,',G,1ii3 Acknow!e4emenf COMMONWEALTH OF PENNSYLVANIA 55 COUNTY OF DAUPHIN /"J:tu On this, the V day of June, 1997 before me, a Notary Public in and for the Commonwealth of Pennsylvania, the undersigned officer, personally appeared John P. Minnich and Beatrice Minnich, husband and wife, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument and acknowledged that they executed the same for the purposes therein contained. ~,\""P'~I_IU'1:.v., ''''''''~'\1i!~~:''/~ ~,:"':i"~"" '-'~."'~.~.... ;.;,",. j -:;.~ ....:- - ---,.~ - , '9'-~ ~~> ~4"'~~~:;l, ~".<, . 'h ";::"'..-;;;,.,;,:,... <<' ~~.:?~Y~':;Jy'~n;,~;.' -' '~r$;!J;.~" -:, .0 =i:~.'",_"",'~~>",-", ""~:,..",~a~~.,, ';.%~~;r+~~~;t~if:~ -~ o~!~~ ~+'t.~.. "~;''i\> Y...~; ~~~~~<-':"Or-Y 't.~" .'~. '~o\"~;pU .,,~\,~ ':.;;,y-';;:,:1f.,d..~~""'- IN WITNESS WHEREOF, I hereunto set my hand and official t:'Kdv ,i? J&iai/<-<,;JI) Notary Public Notarial Seal . CD .. Linda L. Fetterhoff, N~t~~~n~~liG .. --' . ~ Derry Twp., DauphIn N 8 j 999 c- .- . My Commission ExpIres QV., . = ~, . .-:~ " MernMr, PfH1I1sylIJania ASSOCIatIOn 01 Notanes - -' .~ . :"'.: _. U"i >- - ~ - " - 55: COMMONWEALTH OF PENNSYLVANIA RECORDED in the Office of the Cumberland County, in Record Book Recorder ,1<;{ of Deeds in , Page 1\\ c:.. d<:J "'"""0 C) 0 r'~. ::3 0'= cOe) ~ :Zrr.~ rv ~ ~ rT1 -~- 0 -:J anWoJ:::, (f> .' po COUNTY OF CUMBERLAND c:1 WITNESS m~ hand )'-Q... ~I fll and official seal this day of .~~~~~~~~~-.,~ \\'At'!a..~....~,v';';:-~:'1'r.~:~ , \ ">'~."'!h.""""",,t.;.<:......', . ,-' ~""=':"~<~';~~~~;;'-l-u;,.:\"~.h , ;"~:' ,'"""'.: '"" ", .-- J" ...._-.~~"illt~;.ut.-~-~-..,' __ I . "-~'''',"''''''''-",,",,". . : ",~l-.....,...."':"h.{:j,,, ',''''-I!I''~~ :!:~~..l~. :" :";:l}~':.\"::~;::'.;, ';"' ...~~rjq'~:;-.y"~,t~: , :>"\I~.t;;;i. -.;a'}..I'...... .' .,"..i'~~. .\-,.......;.._- nv::I....b-"~~~: . ~u~,~,~-...L-- . I~ .,-,-,. "':" ~,,~ ~F.,.t-,~;~~_ ~ ~'O~:;'~~./~~.: .JO-".:,"!'"~....(.___. a ..1t:$. , \"".7- ....:.j-:..\4;;:~c,.....;. ". ../"7 ^ -- ~c,..1...~,.c ...-~T-l:_.~.......'._ - ..t~;"..q Z~T:t~ ~.t:.- '..."-~. "-'-'-.k"'''''~.....''' .,,-.--.~. ~~ ~ RE~O ER OF DEEDS -3- 8' "I .':;:n "'["11" 4 OVo\ ..i.cJJ ,;~;: .1.. . .' EXHIBIT "A" nECIli/lINO at an iron pin In the loutl,.rn rl~ht-of-ay line of th.; Trindl. Spring Ro.\d, ..hieh point 11 north si:xty-.i~ht (G8) degnu fl.fty-t",o.l11inutu (~:1) aut one hundrod forty-au and dellt tenths (H6. a) hot (ran ,l,. InUrnet10n of s.id richt-ot...,ay line ...ith tho ....urn ~ounda1J line af land. nen< or l&t. of Oeorgo ~. Schlo'dtur and HargarotT!Il1l'lar Hipplel nl~CE alone laid Trinill. Spring I'o.d north lixt,'-dgt.t (G8) dogroos !1!ty-t'oto (S~) minut.. ea.t one' hllndJ'.dl THY.~CF. alon~ 11ne' of land. nOW \ j denn ",d t1:roe tonth. (lll.J) hot to a point; or lata of Jonph Hol.ovith and &volyn Hakov!.h,' hi. 'fif., '<Nth t".ney-on."{U) detr.oe eight (a) ..ihutu .ut one hundred forty-nine (149)' foet te & peintl' ! of land. nw or 1.... 0(. Coor!:" ~. 3elll'oi t..r Ind Marr..r.. Hi'Pple, .TlmMe::: alone line .outh sixty-eight (68) de&rO"8 fifty-t'oto (lZ) minute. ..08t' ninotr-'11"" and fly. tonth.' (99.S) het to a point; TlIE:lCZ alon~ landa late of SehveiUor and Hipple. (nn.... of Hobert E. 7r...n and Ruth fr...dn1an h/v) north ty"nty-Clve (%.5) doCr'8Ii t"onty-thro.. (23) minute. ....t one hundrid fifq (BO) re..t. to tile ,lac. :ot 1lI,OINNINO. eoo~ 159 F.\c,1ii5 . .' !l allflrst January 18, 2002 Allfirst Financial Center N.A. P. () Box 900 MiIlshoro. DE 19966 Susan E. Lederer Law Office 4811 Jonestown Road, Suite 226 Harrisburg, PA 17109 Dear Ms. Lederer: RE: Estate of John Phillip Minnich Date of Death: October 22,2001 Social Security Number: 177-16-1945 In response to your request, please be advised that at the time of death, the above- named decedent had on deposit with this bank the following accounts. 1. Account Type.... ....................... Certificate of Deposit/9 MOS/4.520000 Account Number. ......... ... .......... 80000002180162 Ownership (Names of}............... J P & B Minnich Liv.Trust dtd 6/10/97; John Phillip Minnich & Beatrice Minnich, Trustees Opening Date.... ... .................... 04/30/99 Balance on Date ofDeath.........$ 49,785.39 Accrued Interest $ 141.80 Total................................... ....$ 49,927.19 2. Account Type. ........... ... ............ Certificate of Deposit/22 MOS/5.100000 Account Number..... .................. 87008140669601 Ownership {Names of}............... J P & B M.innich Liv.TnlSt dtd 6/10/97; John Phillip Minnich & Beatrice M.innich, Trustees Opening Date........................... 01/27/97 Balance on Date ofDeath.........$ 2,070.13 Accrued Interest $ 7.52 Tota!.................... ..................$ 2,077.65 , .' . Page 2 January 18, 2002 "TIris response does not apply to any assets held with Allfirst Brokerage, where Allfrrst Bank is serving as a trustee, nor to any credit cards ovmed by Bank of America bearingAllfirst Bank's name," If you have any further questions on these accounts, please contact the branch of record: 3045 Market Street, Camp Hill, PA 17011, telephone 717-255-2279. Sincerely, ~t? ~~ Mary Anne Macielag Associate IjCIS (302) 934-2240 , .' ANGINO & }{OVNER, P.C. 45cn Norrllt FRONT STRHT IIARH.!"nt.IR(;, "^ 1711(l.]70R R1CIl/\RO C. AN(;INO NEil]. ROVNER IOSf:l'l1l\l.I>IEULLo TEHlty S. IIY"IAN I)A\'IO L. Luu t-IICIl,\EL E. I(n<;fK H1CII^H11 A. SADIJ1CI< .loSEr-II 1\1. J)(lIUA J^"IESJ)fT1NTI JOAN L STElHIL/\K 717/11fl-{i791 FM': 7 I 7/21,q.Sfi 10 WW\\' .AN( ;lNfHH l\'NEH.C<)M E-"'AlI., DLurzf<DAN(;[Nn.RovNEH.C(l,,\ BEATRICE MINNICI/. ~J>I\1JCiISJRA nux OF TilE ESTATE OF JOHN 1'. MINNICH v. t1ARTMAN CONCRETE. m.e. ~N)) R. L. LIVINGSTON EXCAVATION AND PAVING, INC. DISTRIBUTION SHEET TOTAL AMOUNT or SETTI JMINI $7.252.18 DEDUCTIONS: Attorney's Fee (30(j~d $2.176.66 B(llflllCe $5.07522 Reimhurse11lent orexpcllscs p;lid 11...., atl(lrneys to others for records, e:'\ perLs. ete. $ 870.79 Balance $4.204.7J Escrow for repayment or f\1edicilre liell $ 488.19 Balance $3.716.54 PLUS: rEE CONCESSIUN AND INTEREST EARNED $ 3,46 BALANCE TO CLlENI $3.72000 fiNAL DIVISION: Attorney's ree Client's Balance Reimbursement of Expcllses Escrow $2.17l.20 $3.72000 $ 870.79 $ 488.19 WARRANTY AND NO\~l, this __d:1V or .2002, we ncknowledge Ihelt we Iwve read, understood, approved and obtained a copy "I' Ihis lJislribulion Sheet. We rurther acknowledge tlwt the nbove balnnce constitutes illY total reimbursement for medical expenses, wage losses, p<lin and suffering and allY other losses sustained or claims resulting from Ollr accident. \Ve W<lrnlllt 111:11 if there are llllY outstanding medical bills or clnims other than as set forth above. they will be our responsibility: wc fl,r'her warl'OnlllHlt we will poy ony outstanding Blue Cross. Blue Shield. Public Assistance. Medicare/Medicaid. medicd slIhrogiltion liens or <lilY other liens <1Ile! expenses not noted anove. ., ,-" 11 .', 1 ,1 k~)"",~c_~.(,;:;;(.~~Zc';;:'"~"/d.~td~_1_i:{;,c:f",::="_","~,.,,,.. 11FATI( IC.T: ~ IINNIClI. Adlllinislmtrix (lfthe Fst<l1e or.lohll P. Minnich WITNI:SS , . I . o PNCBROKERAGECORP Thursday, November 29, 2001 Attorney Susan E. Lederer 4811 Jonestown Road Suite 226 Harrisburg, PA 17109 Re: Trust Estate of John P. Minnich SS#: 177-16-1945 Date of Death: 10/22/2001 Dear Attorney Lederer: . Brokerage Account 6191-4334: 1. The exact title and description of the account: As of date of death: TRUST OF JOHN PHilLIP MINNICH BEATRICE MINNICH & lOIS ANN NORRIS TTEES New title: JOHN PHilLIP MINNICH AND BEATRICE MINNICH SURVIVORS TR BEATRICE MINNICH TTEE LOIS ANN NORRIS SUCC-TTEE 2. Date on which the account was established: 06/24/1997 A PNC Bank Company 9 West Chocol~te AV{'Ill!c Her-silty Pennsylvi'lllia 11033 www.pncbi.lnk.com Important Investor Information: Scnllitie, hrokerayc ;lIId ull1<'1" produrls alld srrvin ';;J)'(' providf'd uy PNC Blokeraqr Corp, <l fe9is1cred iJrokl'r-dt';lln <Jilt! 11H'lIlbn sire PNC Bmkt'I;HW Corp is.l Sllb5idi,ny or PNC tJ.lIlk, Naj'lJllal AS5ociati()Il, which is Ilot a broh'l'-de;J1c1 f[[iIj. :M;y l.ose Vitlue g .NoBankGuaralltee . .' f 3. Date of death value of the account: Please see the attached report. Please note that only one security, International Speedway Corp (ISCA), had a reported high / low price. If you need it, on 10/22/2001 it was as follows: High: $39.47 Low: $38.31 4. There was no other interest accrued or dividends declared as of the date of death. . Bank Accounts: DATE OF DEATH BALANCE + ACCRUED INTEREST Interest Checking Acct #5070072395 $149.35 #5000017999 $4,475.98 + $0.00 $0.00 Money Market Direct + Interest Checking Acct #5070072395 opened on 12/23/1991- official title John P Minnich or Beatrice Minnich Money Market Direct #5000017999 opened on 12/11/1995- official title John Phillip Minnich LVG Trust John & Beatrice Minnich Ttees Note: There was no change in ownership on any of the above accounts in the year prior to date of death. Please do not hesitate to contact me if I can provide you with more information. Sincerely, . ~(tVY\A Glen Morrison Sales Assistant Tel: 717-534-3265 Fax: 717-534-3231 . .' . .... '" o ..., ... o o ... ClO ;') ")' C) :~ " I.. <' ~ .. ~, !3 \"' ;; , ~ .> ~ U <) ~f \") " ~. " ... '" ,g " l 0 '" " w ... t1 ~ g. I-' g '" '" i':- ~ ... ... 0 .. II> .- 0 0 '" .. 0 0 0 ... "" '" liIi!!!!l !ll:J:' ............ t:t<;;! "I ~ C't;!"I~ ~nl:! !(!!> t"'.?? ~<J"I ~ 8 " I J~I ~il ~ IIlj U ~~~ .... !:i" ;~~ i ~ ............... 01-'''- >>-". .,,,,,,, "''''H ."... 000 ............. .......... .. 11.>< 000 00 00 H .......... ...... ........ ~ ". 8 ........ ~ ......... ~ [l~ m "'... "'.... ... 0'" 0'" 0'" 0'" III [ ...'" ....'" {/l ~ ~ ~. 0 g-~ t:if .., ... ... IlJ rt' ; '" ~ ... .. ...... '" 0 '" 0 .. ........ '" ,... \to .,'" "'''' .. "" ~ "" ~ ~ 0 0 ..... 0 .....0 ,.. "'... "'... ~ 0..... 0..... 0'" ~ 0'" ~ ...0 ...0 ;: ... '" '" ... "" ~ ~ 0 '" '" w w w '" '" '" ..., Dl ., .. ... en 0 ~ "" ..... i ~ ~ '0 '0 ~, ... ... e; Ii ... '" Ii i g 11. 0 .. " - I-' o W ... '" .. o o o ... o I-' ... S o o o if r! .,- 0 .. " ... o ClO .,. o o o o ~ !"" o o <> <> o o <0 '" o 8 o ... I-' ... ... .. I-' ... .... '" '" 0> '" .., '" '" .... en '" '" o ... '" w ..... ..., ... ... ~I ... rt '< "l .r: Il' i:: '8 !: "1:+ ~ ~ii ; I~~i~ ~I~!:~ . "d .~... ~i! ~f ~ 0 ... ..... .... ..... i... . ,.... ... ... g. +c:J tn ::r ,#to. ... o g: U1 '" ... ... '" o ., 3: .. ~ o to> <'2 - 'j'. 14: 40 FROM RE5ERRCH TO 917175343231 PRGE.002 . .' I ESTATE OF PHILLIP MINNICH (DOD VALVA nON 22 October 20(1) The information provided in this report is believed to be reliable, but its accuracy cannot be guaranteed. A mean price is calculated as an average of the high and low on the valuation date when available. If these prices are not available, such as on weekends or holidays, the mean price is the inve:rsely weighted average of the high and low on the nearest , trading dates before and after, when these prices are available within II'," one week of the valuation date. If actual trades are not available, the nearest bid and ask prices are substituted. Note that securities traded on the T aroma Exchange are in Canadian dollars. !'l If an equity is ex-dividend for a cash distribution on or before the valuation date but is of record after the valuation date, the dividend is included in the valuation report and is added to the security's value. This is reported as an adjusted value on the report. , If the date of death is on or after the record date and the dividend is payable after that date, the accrued dividend is listed separately on the report and added to the portfolio's total value. ,,! Prices for which daily updates are not available are priced , according to a Corporate Pricing Cycle. These pricing dates occur on the last business day of the week, and the last business day of the month, unless the end of the week update falls within three business days or less, of the end-of-month update. Prepared 26 November 2001 /?-c:2 7- ;/ ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX SUSAN E LEDERER S E LEDERAR LAW OFFICE 4811 JONESTOWN RD 226 HBG PA 171~9 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 11-04-2002 MINNICH 10-22-2001 21 01-1136 CUMBERLAND 101 *' REV-1541 EX AFP eDl-Dll JOHN P Allount Reali tted 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-E3f-AFP--foY--02Y-NOYicE--O':-YNHEifiTAifcE-TA;r7rPPR7risEMENT~--Ai:.ioWAi.fCE-(fR------------ ----- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MINNICH JOHN P FILE NO. 21 01-1136 ACN 101 DATE 11-04-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED CHANGED If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ~ returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate 16. Allount of Line 14 taxable at Lineal/Class A rate 17. Allount of Line 14 at Sibling rate 18. Allount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (S.chedule 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 (Schsdule G) 8. Total Assets ll) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 7.255.64 .00 194.790.67 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expensllls/Adll. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total DeducUons 12. Net Value o'f Tax Return 13. Charitable/(;overnllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value 01F Estate Subject to Tax (9) llO) 15,549.00 3.535.64 (11) ll2) ll3) ll4) NOTE: ll5) ll6) ll7) ll8) .00 .00 .00 .00 X 00 = X 045 = X 12 = X 15 = NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. 202,046.31 19.084 64 182,961.67 182,961.67 .00 ll9)= .00 .00 .00 .00 .00 .. ..~... .~.... . (+) AMOUNT PAID DATE IIiIUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 · IF PAID AFTER DATE INDICATED, SEE REVERSE 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.) RESERVATION: Estates of decedents dying on or before December lZ, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAVMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRA TIVE CORRECTIONS: OISCOUNT: PENALTV: INTEREST: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (7Z P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. _ -Make check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: 1-8oo-36Z-Zo5oj services for taxpayers with special hearing and I or speaking needs: 1-8oo-447-3oZo (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z81oZ1, Harrisburg, PA 171Z8-1oZ1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z806o1, Harrisburg, PA 171Z8-o601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (570) discount of the tax paid is allowed. The 1570 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (670) percent per annum calculated at a dailY rate of .000164. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced bY the PA Department of Revenue. The applicable interest rates for 198Z through ZOOZ are: Vear Interest Rate Daily Interest Factor Vear Interest Rate Da ily Interest Factor 198Z ZOX .000548 1992 970 .000Z47 1983 1670 .000438 1993-1994 n .00019Z 1984 1170 .000301 1995-1998 970 .000Z47 1985 1370 .000356 1999 n .00019Z 1986 lOX .000Z74 ZOOO 870 .000Z19 1987 970 .000Z47 Zool 970 .000Z47 1988-1991 1170 .000301 ZOOZ 670 .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. STATUS REPORT UNDER RULE 6.12 C// 6"- Name of Decedent: John P. Minnich Date of Death: 10/22/2001 Will No. 2001-01136 Admin. No. 21-01-1136 Pursuant to Rule 6. 12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1 . State whether administration of the estate IS complete: Yes X No 2 . If the answer is No, state when the personal representative reasonably believes that the administration will be complete :: 3 . If the answer to No. 1 is Yes, state the following: a. account with the Court? Did the personal representative file a final Yes No X b. The separate Orphans I Court No. (if any) for the personal representative's account is: c . Did the personal representative state an account informally to the parties in interest ? Yes X No d . Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: 11/11/2002 ~~ ~L--^- Signature .1.--, Susan E. Lederer Name (Please type or print) 4811 Jonestown Road, Suite 226 Harrisbura. PA 17109 Address ( 717 ) 652- 7323 Tel.No. Capacity : Personal Representative X Counsel for personal representative L8EE-OOL I V d '~rS~{1BJ ~l~nbs ~snoq:j.InoJ ~uO ~snoq:j.InoJ AlunoJ pUB{1~qUlnJ sIEM.lO l~ls~a'~iI :01 -'...,""".,.'-'.._....,.."_...,,... 60ILI Vd 'a'lnqsplBH ..:,' " 9ZZ :nrns p'O~ UMOlSOUOf 118t --~~;-! 1'YW SSY10 lSI:fl::l ':-: I .t~5J::""~; ~~ ~ July 16, 2002 S II sa /I E. Lpd P I;l~ I' LAW OFFltES Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, P A 17013-3387 RE: JOHN PHILLIP MINNICH SOCIAL SECURITY NO. 177-16-1945 FILE NUMBER: 21-01-1136 Dear Sir or Madam: Enclosed for filing with your office is one (1) completed Form REV-I 500, in duplicate, together with the following attachments for the above decedent: 1. Filing Fee (~2.00) - Fee for Estate Inventory, Underestimate of Estate Value, and Pennsylvania Inheritance Tax Return 2. Copy ofthe Living Trust of John Phillip Minnich; 3. Copy of the Last Will and Testament of John Phillip Minnich; 4. Date of Death Valuation Letters; and 5. Deed for Real Estate In addition, enclosed for filing with your office is one (1) original Inventory for the above referenced Estate. Also enclosed are an additional photocopy of the completed form REV-1500 (page 1) and the completed Inventory for the Estate. Please time/date stamp these copies as received and return them to me in the envelope provided. If there are any questions or further requirements regarding this return, please do not hesitate to contact me. Sincerely, : ,,' \. ',-.I 1- J C' ~~ 7&.usan E. Lederer, Esquire Enclosures 4811 Jonestown Road . Suite 226 . Harrisburg, PA 17109 · Phone 717.652.7323 . Fax 717.652.7340 . info@ledererlaw.com \-\ \1,,', dL14_-: I;i\\'.~drn