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HomeMy WebLinkAbout07-22-05 o PNCADVlSORS . PO Box 308 Camp HiIlPA 17001-0308 (717) 730-2265 Toll Free 1-800-846-2265, ext. 2265 July 21,2005 o C:=o 0.;3::0 -'1"0 u ?i. r- .1~2:m 'Grj~ :">0 .. ;-. ) ~--'.,., ;,_)C: . ::0 ::~O--; ~.. Register of Wills Cumberland County Courthouse S. Hanover St. Carlisle PA 17013 Re: Betty Jane Corby Non-probate Estate Date of death: Novemberl,2004 SSN 162-36-8646 Dear Sir or Madam: :t>o ::s:: Q) <:) 0'1 On behalf of the corporate trustee of the above-referenced non-probate estate, enclosed you will find the original and one copy of the Pennsylvania Inheritance Tax Return. Under section 9113 no tax payment is being made at this time. Kindly acknowledge receipt of the enclosed by date/time stamping and returning the copy of this letter. Sincerely, ~ Linda J. Lundberg Asst. Vice President Estate Administrator Enclosures A member of The PNC Finaneial Services Group 4242 Carlisle Pike Camp Hill Pennsylvania 17011 ~ = = en c... c: r- N N ::ofH "nO C)O <:':75 ::n -ICJ '''1m ::UCJ C) -'-1~ ,'- -n ;:~ C"5 ,_m 0')0 -n REV-1SlO EX (e.oo) COMMONWEALTH OF f'ENIISYL VANIA IEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV.1500 INHERITANCE TAX RETURN RESIDENT DECEDENT ALE PfJMB 0fF1CI\L USE ONl. Y a. L - rl E.. J).. .Il. .b.. 5... L COLNTY CODE YEAR N.MlER DECEOENl'S NAME (LAST, ARST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER CORBY BIIT'1'Y JUB 162-36-86U I>>.TE OFllEAlli (MIoHlO-YEAR) DATE OF IlIRTH (MM.OO-YEAR) 1lII_MUIT II! FILID IN IlII'UCATE WITH THE 11/1/200. 3/16/1921 REGISTER OF WILLS (IF APPllCA8LE) SURIIMNG SPOl/SE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER rRBDBRXCK C. CORBY 206-10-8.56 l 00 1. OrtgIn8l Relum D 2. Supplemental ReIum D 3. Remai1der ReIum (date 01 death prtar'" 12-1_) ~; D 4. Linillld E_ D 4a. Futul8l_ Compromlaa (doto of dooth _'2-12-82) D 5. Fade181 ESD Tax Ratum Required Gfj D 8. Oec:edenlDledT_(_c:opyofWII) D 7. Decedent MaIntained a LMngTIUIl (AItochc:opyofTrual) _ 8. Total NumberofSafeDepooitBoxae !1i D 9. LltlgaIIan P_.~ D 10. SpauaalPovertyCnldk ,.....,....._,...,.."..,_,.... D 11. ElecIlontotaxunclerSec. 9113(Ali.._...o) 1:'I'1Ck...... EQ......L _ T :tlCIJteJQll;l) _IlIIICTEOtO; COMPLETE MALING ADDRESS PRC BAR, R.A., P.O. BOJ: 308 3W404~ 1.000 !i ! ~ w c .. z :!: I NAME LXIIDA LtlJIDBIIRG FIRM NAME (If ApplIcable) PRC ADVXSOas TE\..EPHOIE NlMlER 717-730-2265 CAMPBXLL, PA 17001 1. Aoel ~ (Schedule A) (1) (2) 2. SIocI<s and Bonds (Schedule B) 3. CIoeeIy Held CcrpooaItan, P_1p or Scle-ProprIetorahlp (3) z o j: :5 ::) c ~ ~ 4. Mortgages & NollIe ReceIwbIe (Schedule 0) 5. Cult, -Oepoeila&~I8OUOP_PI'Ol*lY (Sc:hedule E) (5) 8. ~ Owned PI'Ol*lY (Schedule F) Us--. BIIIng Req_ 7. Inter-VNoa T..... & MIec4_IIIclM'_ PI'Ol*lY (7) (Schedule G or L) 362,18f (4) (8) 8. TolIIl G..... Auels (total Linea 1-7) 9. Funeral "-'- & Admln~ Coats (Schedule H) (9) (8) 7,203 977 (11) (12) (13) (14) 10. Debts of Decedent. Moo1gage UablIIIea, & Lien. (SdlocIUo I) (10) 11. Total Deductlo". (total Linea 9 & 10) 12. .... V.....of~ (Line 8 minus Line 11) 13. Cha_1e and Gowmmen1a1 Bequ8lla/Sec 9113 TIUIl. far whlcl1 an _ to tax has not bean m8de (Schedule J) 14. Net V..... BubJectIo Tn (Line 12 minuaLIne 13) lEE 1NITRUC1'lON8Q1111EV1!1aE SIDE FOR APPUCA8LE RATES 15. Amount 01 Line 14 _ . the apousaI tax rate, ortranafera unclerSec. 9118 (e)(1.2) 0 '.0 L(15) 0 . .0 .5 (18) 0 . .12 (17) 0 ..15 (18) (19) z S 18. AmountolLlne14_81lnee1rate :;:) A. :II o U )( ~ 17. Amount of Line 14 _bIe at aIbIng rate 18. Amount of Line 14 _ble at coIIatllraI """ . MD...... o o o o o o 0fF1CI\L USE c@;t o c:::> c::: 0 ~ ....:0 _ ,"0 -0 c:: .",.0 r- -J~M N "c_ ::0 N "(13;::><: 00 :',0., :jc -- :0 -::.; :B ~~ ::0 c-n G,) i75 - -i n, ~-O (:J '--n > :x t:P. r---.'~ (/) o 0'"0 362,18. 8,180 35.,003 35.,003 o o o o o o ~ Decedenf. Com Jete Address: SlREET AOORESS 508 1lALDmfA1f BLVD UPPD ALL" TWP CITY ... COJIBDLAJID Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal POll9rty Credit B.PrlorPaymenls C. Discount STAlE PA ZP 17070- (1) o o o o 3. InterestlPenalty if applicable O. Interest E. Penalty Total Credits (A + B + C) (2) o o o Total Interest/Penalty (0 + E) (3) o 4. If Line 2 Is greater than Line 1 + Line 3. enter the difference. ThIs is the OVERPAYMENT. Check box on PllliIe 1 Line 20 to req..1It . refund (4) o 5. If Line 1 + Line 3 Is greater than Line 2, enter the difference. This Is the TAX DUE. (5) o A. Enter the interest on the tax due. (SA) o (5B) o PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Old decedent make a transfer and: Yes No a. retain the use or income cf the property lnInsferred;. . . . . . . . . . . . . . . . . . . . . . . [!] 0 b. ratain the right to designate who shall use the property transferred or its Income;. . . . . . . .. [!] 0 c. rataln a I'8\IIIrSIonarylnterest; or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " 0 ~ d. recelve the promise for life cf either peyments, benefits or care? . . . . . . . . . . . . . . . .. 0 ~ 2. If death occurred after December 12, 1982, did decedent tl'llnsfer property within one yearcf deeth without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0 [JI 3. Old decedent own an "In trust for" or payable upon death bank account or security at his or her deeth? 0 ~ 4. Old decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneflcaydesignatlon? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0 ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES. YOU MUST COMPLETE SCHEDULE G AND FLE IT /IS PART OF THE RETURN. Under __Iloo III /lOl!ury. 1_.. tholl_ - tIllIrolum. mIudIng ....."POnYIng _ ond _ ond to Iho _ dmy kI.-cIgo ond _. K 10..... _ ond---. ~~~_. ~~_"'aII~d__hIoonyknowtodge. ~ \\~~\~~ Ant. Vice Pres. & Trust Officer _nR OF t'ltt'ARER OTHER 1HAN REPRESENTATIVE lYIlE AIlllRESS Ford_ofdlNllh on or_July 1.1994 and before January 1,1995, the ""'_Impooed on thenelUlllueoltran....lIlorforthe_oIthe euMmg _183% (72 P.S.!l9916 (a) (1.1) (l)). For - of dlNllh on or - January 1, 1995, tha "'" _Impooed on the nellI8Iu8 01......... III or for the _ 01 the ~ _18 0% (72 P.S. !l9116 (a) (1.1) (U)) The -.. - not uemDl a transfer to a suNMn9 spouse from ..... and the -.tIlry lIlqulrwn8nts for d-... 01_ and Mng a"'" return ... SIll epplc8ble """" If tha sunllvlng epouasl8the only boneIcIery. For d_ of _ on or siler July 1, 2000: The tax IlIIe Impoesd on the nat value of lr8nsfe", fioom a d__ chid -.ty.one __ 01 age or younger st desth III or for the use oIs nslullll ~ on 8doptMt _t or a sl8ppel8nt of the chid 180% (72 P.S. !l9116(a)(1.2)). The tax IlIIe Impoesd on the net value of......... to or for the uas oIthe deoedanfsllneel beneIcIsries 18 4.5%, ~ as noIIld In 72 P.S. !l9116(1.2) (72 P.S. !l9116(a)(1)). The tax IlIIe Impoesd on the net 1181u800tran....loorforthe uas oIthe dec8denl's sIbIngs 1812% (72 P.S. !l9116(a)(1.3)). A slblln918 defined, under Section 9102, sson IndNldual who hss at least one p8l8ntln common with the dlJ08dent whether by blood or adoption. 3W.lW6 1.000 REV-1510 ex + (_I SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA NiERlTANCE TAX RElURN AESIDENT DECEDENT ESTATE OF Bft'TY JUB CORBY FIlE NUMBER This schedule must be completed and filed If the answer to sny of questions 1throultl 4 on the rewrse side of the REV-l500 COVER SHEET Is yes. DE5CRIPflON OF , , ITEM IICWlEM_CF""_ THElRAE1All0N0HPTOIlECEIlENrNl> DAlE OF DEATH NJMBE~ ""DI\lECF_ATT""'ACOPt CFM DEED FOR REAL ESTA,. VALUE OF ASSET 1. Betty W. Corby ore.t.d . Revooable Trust Agr._t with CCIIB Bank, R ..1.. (now PRC Bank, R..I..)dated 10/1/91, .. &aeDded. The ....t. held in the tru.t, .. of 11/1/0., have b..n v.lued .. of date of de.th and are li.ted belowl % OF DECD'S MEREST 100 Shar.. A1QDlUSIIIl BUSCH COSo IRC .,990 100.000 2 .,618..91 Shar.. BLACDOCJt PDS IlABAGBD IRSTL ",171 100.000 3 21,661.579 Shar.. BLACDOCJt PDS P.I. TUI'UB IRS 231,996 100.000 . 2,020.39 Shar.. BL.l.CKJtOCK PDS SBLBCT IIQ IRST 2.,U7 100.000 5 5,399..7 Share. BLACDOCK LIQUIDITY I'1JJIDS TBllPI'1JJID, ADIIOR SIIAIlBS '&1 5,399 100.000 6 701.918 Share. BLACDODK PDS IIIDBJ: IIQTY 15,316 100.000 7 263 Share. GBBIIIl.I.L JIOTOIlS CORP, COM 10,260 100.000 8 100 Share. KIIIDIIIl IIOIlGAB IRC KAlIS COM 6,U9 100.000 Dividend.corued OD 11/1/200. 56 100.000 9 200 Shar.. PRC PIn avcs ROUP IRe 10,515 100.000 10 100 Shar.. S.l.PBCO CORP COM .,606 100.000 TOTAL (Also enter on Une 7, Recapituletlon) $ 3W48AF 1.000 (If more space Is.-ed. In88l1 sdd_ _ of1he ..... size) EXCLUSION o o o o o o o o TAXAI!!:E VALUt: o .,990 o .8,171 231,996 2.,..7 5,399 15,316 10,260 6,.29 56 10,515 .,606 362,1" REV-1Sl1 EX + (12-98) COMMONWEAllH OF PENNSYlVANIA N1ERITANCE TAX RE1\JRN RESIDENT IlECEOENT ESTATE OF Bft'1'Y JAIIB CORBY SCHEDULE H FUNERAL mENSES & ADMINISTRATIVE COSTS FILE NUMBER Dab18 of decadant must be reportIld on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FlN:RAI.. EXPENSES: 1. PARTIIBNOU I'UIIBJtAL BOD 2,203 B. ADMNISTRATIVE COSTS: 1. Personal Repr88fJl1tatMt's Commiaslons 1,000 Name of Personal ~talIw(s) PRC BAlm, R.A 22-11U.30 Social Security Numbar(s) I EIN Numbsr of Person.. Representative(s) - - Street Address 1600 UUBT ST, TAX DOT, .TB PLa City PBILADBLPBIA State PA Zip 19103 Year(s) Commission Paid: 2005-2006 2. Attorney Fees 500 3. Family Exemption: (If decedent's address Is not the 88me 88 clalmanfs, 8llach B>CpIanatlon) 3,500 Claimant PUDRICK C. CORBY Street Address 508 BALDIIIIU BLVD City ... CUllBDLAIID State PA Zip 17070 Relationship of Claimant to Decedent BtJSIIAIID 4. Probate Fees 5. Accountant's Fees 6. Tax Return Prepal8l's Fees 7. TOTAL (Also enter on line 9, Recapitulation) $ 7,203 3W48AG 1.000 (If more space Is needed, insert additional sheela of the 88me si2ll) REV-ISI2 EX + <H8l COMMClIfNEAL 1H OF PENNSYLVANIA NERlTANCETAX RElURN RESIDENT DECEDENT ESTATE OF BJI'l"l'Y JUB COltBy SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & UENS FILE NUMBER Include unrelmbulHd medlc8l expeneee. IlEM IlUABER DESCRlPTlON 1. 1IB88IAB VILLAQB VAlUE AT DAlE OF DEA1l-I 977 3W4llAH 1.000 TOTAL (Also enter on line 10, Recaoitufallon) $ (If more space Is needed, Insert additional sheets ci the same slZll) 977 REV-1513 EX+~) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYlVANIA NERlTANCE TAX RETURN RESIlENTllECEDENT ESTATE OF BIl'l"l'r JUJ: CORBY FILE NUMBER NUMBER NAME AN> ADDRESS OF PERSON(S) RECEMNG PROPERTY I TAXABLE DISTRIBUTIONS PncIude ~ spousal dlstributlons, and transfers under Sec. 9116 (a) (1.2)] RELATIONSHIP TO DECEDENT Do Not List TrustH(s) AMOUNT OR SHARE OF ESTATE ENTER DOLl.ARAMOUNTS FOR DIS1RIBlJTlONS SHOWN N!OIE ON UI\ES 15 THROUGH 16, AS APPROPRIATE, ON REV-l500 COVER SHEET II NON-TAXABLE DlSTRlSUTIONS: A. SPOUSAl OlSmBl1TlONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1 BIl'l"l'r CORBY, IUBV T/A I'OR BBRBFIT OF r.RIDKRICK C. CORBY 354,003 B. CHARlTABLEAN> GOVERNMENTAL DISTRIBUTIONS 3W48A11.000 TOTAL OF PART.. ENTERTOTALNON-TAXABLEOlSmBl1TIONSONUNE 13 OF REV.1500 COVER SHEET (If more space Is needed, InHrt addlllonal sheets of the same size) s 354,003 ". . . , f:\docs\ep\trs\corby.amd AMEHDMElIT m REVOCABLE TRUST AGREBMDT THIS AMENDMENT, made this L/tJf day of (J2d:Ju. " , 1994, unto a Revocable Trust Agreement between BETTY W. CORBY of the Borough of New Cumberland, Cumberland County, and Commonwealth of Pennsylvania ("Settlor") and PNC Bank, N.A., successor to CCNB Bank, N..A. ("Trustee"); WIT N E SSE T B: WHEREAS, the parties hereto entered into a Revocable Trust Agreement dated October 1, 1991; and WHEREAS, under Article Tenth of said Revocable Trust Agreement the Settlor reserved the right to revoke and amend the said trust. N~W THEREFORE, it is agreed between the parties hereto that the Article Third of the said Revocable Trust Agreement is hereby amended to add thereto the following: "In addition to the above provisions, Settlor's husband, Frederick C. Corby, Jr., shall have the power to direct Trustee to pay to him or to apply out of principal in each year, including the year of Settlor's death, an amount not in excess of the greater of Five Thousand ($5,000.00) Dollars or five (5%) percent of the then aggregate value of the trust principal. This power is non-cumulative and can be exercised only by an instrument in writing signed by Settlor's husband, Frederick C. 1 . . , Corby, Jr., or his attorney-in-fact or guardian, and delivered to Trustee. "THIRD - A. Should any person entitled to distribution from the trust be, in the opinion of the Trustee, incapable of disbursing it because of age, illness or other cause, and should . it be impossible or inadvisable, in the opinion of the Trustee, for such share to be awarded to such person or distributed to another for such person's benefit, the share of such person shall be held, IN FUR~ER r.RUST, and Trustee shall accumulate the income and shall apply from time to time such portions of income, accumulated income, and principal as it deems proper for that person's support and education (including education in college, trade school or graduate school) without regard to his or her parent's ability to provide for such support and education, or to make payment for these purposes without further responsibility to the beneficiary or to the beneficiary's parent, or to any person taking care of the beneficiary. Any principal or income not so applied shall be distributed to the beneficiary when he or she becomes of age or competent, or to the personal representative of the beneficiary's estate in case of death during minority or before becoming competent.- In all other respects Settlor hereby ratifies and confirms the Revocable Trust Agreement dated October 1, 1991, together 2 . . . with this amendment, which now constitute the entire Revocable Trust Agreement. IU WI~SS WHEREOF, intending to be legally bound hereby, the parties have executed this Amendment to Revocable Trust Agreement the day and ~~~ Witness year above written. Ju:~ 11-. ~(SBALJ ~ETTY W. CORBY ATTEST: PNC BANK, N.A. "I. I! J~~L"-d: rn. v ,~l.a.,I~O BY 9;:.,~ 4. /jSBAL] Gr' Vice President COMMONWEALTH OF PENNSYLVANIA) ) SS. COUNTY OF CUMBERLAND ) On_ this, the t/ tI-, day of ~A / , 1994, before me the undersigned officer, a Notary Public, personally appeared BETTY W. CORBY, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal the day and year first above written. ~;J?fl(~ ' Notary Public - 3 lr- NOTARIAL SEAL ~ 1 ,,~, 1. h(m.RY rUBLlC CONSTANC. .',.:' :~. c'","~.Wll) CO. NEW CIOI,mLI..," ;'~ ... ~;;Ri~ 13 1995 MY CN"T'ste!1 EXPlI,t:> ..... . I' ",.-,1.. W .! COMMONWEALTH OF PEHNSYLVANIA) ) SSe COUNTY OF CUMBERLAND ) On this the I Y day of 0 c..~~'t. , 1994, before . me, the undersigned officer, a Rotary Pubic, personally appeared ~~M \-\ fu.J.)* , who acknowledged himself to be the Vice President of PNC Bank, R.A., Successor to CCNB Bank, N.A., and that he as such Vice President, being authorized to do so, executed the foregoing instrument by signing the name of the corporation by himself as Vice President. IN WITNESS WHEREOF, I have hereunto set my hand and notarial . seal. 4 -U (21(( a I Ocn~L+J-- Notary Public NaInl SelII DelnA. SmII1. NaIIry PlI:lIc ....~~Claju....aconv ~c...j', ,~~8, 1998 -'-. ,-- WI~LS:CORBY-B.TRS :copy :i " il " II II ~1991, between BETTY W. CORBY, of the Borough of New Cumberland, County !of Cumberland, and Commonwealth of Pennsylvania, (hereinafter called I !settlOr) and CCNB BANK, N.A., of Cumberland County, Pennsylvania, ~(hereinafter called Trustee). !I il ;1 I ! liits successors all the property described in Schedule A annexed hereto REVOCABLE 'fRUST AGREEMBN'l' . . S!- THIS AGREEMENT OF TRUST, executed th~s 1--- day ".. , f . 1,1J.r t. , -) o \:': . !',i I , WIT N B S S B T B: FIRST: Settlor grants, assigns, and sets over to Trustee and and said property, together will all other property, real or personal, that may be added to the trust (such property and additions being hereinafter called principal), shall be held by Trustee, IN TRUST, upon " - the following terms. I SECOND: During Settlor's lifetime, to pay to her the net income Iltherefrom and so much of the principal as shall be requested by Settlor :1 :ior as Trustee in its discretion from time to time thinks advisable for :i , 'I liSettlor's support to maintain her in the standard of living to which , ISettlor was accustomed at creation of the trust. If Settlor is, in the jOPinion of Trustee, disabled by reason of age, illness or any other "jcause, Trustee shall apply for Settlor's benefit as much of the net i1income and principal of this trust as Trustee may from time to time lthink advisable for Settlor's support to maintain Settlor in the I I ! ; -1- I I ! I, " a " " " il standard of living to which Settlor was accustomed at creation of the , :1 " 'i trust. I i/ THIRD: Following Settlor's death, to pay to Settlor's husband, ilFREDERICK C. CORBY, JR., if he survives Settlor, so much of the net II :' income as Trustee in its discretion from time to time thinks advisable Ifor his support to maintain him in the standard of living to which he I Iwas accustomed at Settlor's death, taking into consideration to the ; :Iextent known to Trustee his other readily available assets and sources Ilof income. If Settlor's husband is, in the opinion of Trustee, ~disabled by reason of age, illness, or any other cause, Trustee shall ijapPlY for Settlor's husband's benefit as much of the net income and ~principal of this trust as Trustee may from time to time think advis- I , I lable for Settlor's husband's support to maintain him in the standard of I living to which he was accustomed at Settlor's death. I FOURTH: Opon the death of the survivor of Settlor and Settlor's /husband, FREDERICK C. CORBY, JR., Trustee shall distribute the balance lof the principal and any accumulated and undistributed income in equal ~shares to my children, DEBRA A. BILOOS, of Camp Bill, Pennsylvania, and II ijDENNIS F. CORBY, of Fullerton, California, or their issue, per stirpes. II FIFTH: I appoint CCNB BANK, N.A., of the County of Cumberland, land Commonwealth of Pennsylvania, guardian of any property which ~passes, either under this trust or otherwise, to a minor and with Irespect to which I am authorized to appoint a guardian and have not otherwise specifically done so, provided that this appointment of a jguardian shall not apply to property distributed under this trust to a -2- , I :j ,j 'I 'I 1/ ,! minor for whom special provision has otherwise been made herein and 'I 'I j' provided further that this appointment of a guardian shall not super- ~sede the right of any fiduciary in its discretion to distribute such ,I II share to the minor or to another for the minor's benefit. Such I' guardian shall have the power to use principal as well as income from ~t~e to time for the minor's support and education (including college i!education, both graduate and undergraduate) without regard to his or :/ her parent's ability to provide for such support and education, or to II I. ' ,/make payment for these purposes, without further responsibility, to the minor or to the minor's parent or to any person taking care of the ,minor. . I SIXTH: The principal and income of this trust shall be free I from anticipation, assignment, pledge or obligation of Settlor or of lany beneficiary and shall not be subject to any execution or attachment 'or to voluntary or involuntary alienation. SEVENTH: Trustee shall have the power, but not the duty, to make ,I Ilsuch expenditures out of this trust as it, in its uncontrolled discre- ~tion, may consider desirable in order to facilitate the settlement of II '; Settlor's estate. In exercising such power, Trustee may pay, in whole ~or in part, any or all of the following items: the expenses of rSettlor's last illness and burial, including cost of gravemarker; her ~debts; her income taxes; the death taxes on any and all property ~included in her gross estate for tax purposes; and all other items in i Iconnection with the settlement of her estate. Any such items may be jpaid directly by Trustee or the funds for their payment may be trans- -3- .i II ferred by Trustee to Settlor's executor or administrator; and neither .! ;i such executor or administrator nor any beneficiary of Settlor' 8 estate iJ !i shall be required to reimburse Trustee for any funds 80 paid or ;1 ij transferred. !l ~shall be paid at such time or times as Trustee may think proper, :1 regardless of whether such taxes are then due, provided that any ilpostponed taxes on future interests shall be charged against the ilparticular share with respect to which the taxes are imposed. ~ EIGHTH: Trustee and guardian shall have the following powers in ~addition to those vested in it by law and by other provisions of this ~trust, applicable to all property, whether principal or income, !jincluding property held for mnors, exercisable without court approval, It jland effective until actual distribution of all property: i All such death taxes on present and future interests A. To retain any or all of the assets of this trust, real jor personal, including its own stock, without regard to any principle lof I I I 1 diversification or risk. B. To invest in all forms of property, including stock, l,common trust funds and mortgage investment funds whether operated by it 'lor others, without restriction to investments authorized for Pennsylva- j.ia fiduciaries, as it deems proper, without reqard to any principle of \diversification or risk. /. ! c. To sell at public or private sale, to exchange, or to I I 11ease for any period of time, any real or personal property ioptions for sales, exchanges or leases, for such prices and and to give upon such terms or conditions as it deems proper. -4- . - .,., . I :i :/ !I ii ;1 :1 ;1 D. To allocate receipts and expenses to principal or income " llor partly to each as it from time to time thinks proper in its sole II discretion. " :1 E. To lend to, or purchase from, Settlor's executor, even ~thOU9h Trustee is also such executor. I . I I F. To hold property in the name of Settlor, or in its name i i,without designation of any fiduciary capacity, or in the name of a j'nominee or unregistered. I G. To compromise any claim or controversy. I,' NINTH: Subject to the approval of Trustee, anyone may add !property, real or personal, to the principal of this trust by deed, IWill or otherwise. I TENTH: Settlor reserves the right by instrument in writing , , intended to take effect during Settlor's lifetime signed by Settlor and delivered to Trustee to revoke or amend this agreement in whole or in I _ jpart provided that the duties, powers and liabilities of Trustee shall ,not be substantially changed without its written consent. I ELEVENTH: Trustee and guardian shall receive compensation for the ~performance of its functions hereunder in accordance with its standard ~schedule of fees in effect from time to time during the period over ~WhiCh its services are performed. ,I I, TWELF'l'H : The situs of this trust for administrative and account- ing purposes shall be in the County of Cumberland, and Commonwealth of I Pennsylvania, and all questions pertaining to the construction or -5- [I " 'I 1/ validi ty of the provisions of this instrument shall be governed by the ilaws of the Commonwealth of Pennsylvania. " !I i! ;1 !1 litheir hands and seals hereto. I ; .~ 01', ..-1 U A., ~ ~i~:' -'J?' ..I'OV~Ak ~ II A'l"l'EST: _ "I ,'1 '. . ,. .....-li ./-) flt.a'le,.r.JJ' I .. ."~ " ,. I. I: ji COMMONWEALTH OF PENNSYLVANIA: I aSS: i COUNTY OF CUMBERLAND : 'I ~ I, On this, the I day of , 1991, before me ~a Notary Public, the undersigned officer, personally appeared BETTY W. ~CORBY, known to me (or satisfactorily proven) to be the person whose l,name is subscribed to the within instrument, and acknowledged that she il !!executed the same for the purposes therein contained. " IN WITNESS WHEREOF, Settlor and Trustee have hereunto set .~~ 7j~ ,BETTY' . '. CO , , N.A. o~ Viee President & Senior Trust Officer ~. il real. I, I, j IN WITNESS WHEREOF, I have hereunto set my hand and official /t' ./ - a/ . ~~^~ Notary Public NOTAR!.'l SEAl. CONSTANCE L. KARL!. 1!iii.lRY PUBLIC N!II CUMBEKL..'IlD. ~'A Cl:~:3El'iL~ ..~ co. MY COMMISSION EX~I~ES ~f1l~ ~J. 1995 -6- , .' I: COMMONWEALTH OF PBBNSYLVANIA: : SS: COmrrY OF CtJMBBRLAND . . On this, the 312 r) day of I <l. rr.: 6:.;.7'- , 1991, before me a Notary Public, the undersigned officer, personally appeared """'I i~~l,c.-,er lYJ l-.,4.,I)e , who acknowledged himself to be the Vice President, of CCNB BANK, N.A., and that he as such Vice President being authorized to do so, executed the foregoing instrument for the purposes therein contained by signing the name of the corporation by himself as such Vice President. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. "/ p . /0~"Hd-r Public ....... .... .....L.,........, I'lIlIlIc ..... AlII n.p. CIII blllllld CounlJ lire.. '[ , n &plrr1. MIIdI '.. ,. ..... ~ ,I _ II ~ """" -7-