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Home My WebLink About12-08-05 REGISTER OF WILLS CUMBERLAND COUNTY, PENNSYLVANIA - INVENTORY Estate of BITNER, RUTH SMITH, A/KJA RUTH W. SMITH also known as RUTH W. SMITH , Deceased No. 21 05 0841 Date of Death 9/11/2005 Social Security No. 200240424 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the fol/owing inventory include all of the personal assets wherever situate and all of the real estate 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 Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. l!We verify that the statements made in this inventory are true and correct. l!We understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: GERALD J. BRINSER I.D. No.: 09655 Address: 6 E. MAIN STREET Personal Representative: PALMYRA PA 17078 Dated NOVEMBER 29, 2005 Telephone: (717)838-6348 Stock and Bonds Description Value 40,000.00 Mortgages & Notes Receivable 100,833.34 Cash, Bank Deposits & Miscellaneous Personal Property 4,289.31 .:v) "^-:-~~ (Attach Additional Sheets if necessary) Total 145,122.65 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 PI- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 - REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT BRINSER GERALD J 6 E MAIN ST 2ND FL PO BOX 323 PALMYRA, PA 17078 -___un fold ESTATE INFORMATION: SSN: 200-24-0424 FILE NUMBER: 2105-0841 DECEDENT NAME: BITNER RUTH SMITH DATE OF PAYMENT: 12/08/2005 POSTMARK DATE: 12/07/2005 COUNTY: CUMBERLAND DATE OF DEATH: 09/11/2005 NO. CD 006080 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $61,891.90 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: BRINSER, WAGNER & ZIMMERMAN CHECK#1029 SEAL INITIALS: RSK RECEIVED BY: REGISTER OF WILLS $61/891.90 GLENDA FARNER STRASBAUGH REGISTER OF WILLS - LAW OFFICES BRINSER, WAGNER & ZIMMERMAN 6 EAST MAIN STI{EET - SECOND FLOOR (EAST MAIN & SOUTH I{AIU{OAD STREETS) P. O. BOX 323 PALMYI{A, PA 11078 PHONE: (717) 838-6348 FAX: (717) 838-6912 l\lECHANICSBlJRC1 OFFICE IVIESSIAH VILLAGE 100 MT. ALLEN DRIVE ,\1 El'HANIl'SBI.I(C, PA 17055 PHONE/FAX (717) 795-]737 GERA.LD). BRINSER KEITH D. \'(' ACH\ER JOHN M. Zllv!,'vlEI(MAN December 7,2005 Glenda Fanner Strasbaugh, Register of Wills Cumberland County Courthouse S. Hanover Street Carlisle, PAl 7013 In Re: Ruth Smith Bitner Estate File No. 21-05-0841 Dear Ms. Strasbaugh: Enclosed you will find two copies of the Inheritance Tax Return for the above- captioned estate. Also enclosed are two (2) checks: one in the amount of $61,891.90 in payment of the inheritance tax due; and one in the amount of $80.00 in p~yment of the additional cost ofletters. S\J \\~~ \ ~'I''\,~ \ So \~)!. Q~ If you have any questions, please feel free to give me a call. \ ~ It\\J Thank you. Very truly yours, BRINSER, WAGNER & ZIMMERMAN /~ 9-. 6~~/ wtc-. GJB/wlc Enclosures Gerald J. Brinser c: file 41IIIlIII' ~..... ,"",.,./'I'1ltdr'r'f1~'l>JIJI'","" 1ft ~. , 1 l: ~,... ~,... -~ . , . ~,., ~,., S. 1 ~ J ,1 ~j f ~! l t' t~" i ~~ ~ 'f'l :.1 ..2 'J III t i ~ :1 ,." " " .. \,~,~~V-_ ,-t') .-tJ' ~ :1 : ~""!' Z1 ~f L.i;"f' ~ ~i''''''''' . ~~'r-I ......-.......,..... ~:-, - :~..:-~ ~ . r~ .tfi df .~i --~ ...~~i --~' ~J ., lO,,:\W : '--.1__"." ;'. J z ct :E a: w :E cr :E ~ N C (j) ~oc QJ~C\Jr-- Ea:~~ :)w o<l: :;:ZalQ. cuCla -l ct Q. ~ 3: I n1 a: Q. w en z a: m ":" :~..;..,I' ~ /' r~ 1 f r ! eJ" gJ/ ~t' Il..~~ " i.-t i-! i< ""r~1~'1Ir'-"'-- ."""""f"'~' 1- .~ C) (~) ~; :::0- ~__ (~) J 1- 1"-- __.1 .:.:..:.::: l IJ ~--l ~--1 ~.::) O~ ~: '::::J I- E~ JI <: lL ~ C)QC~ _': C.J e::::: <( :::--~ LLJ 1..1 -.J 0 -.J f-- C':' c.': (/) V-) Ld<1---l 1----1 eel =_1 :~~ ~--= C-::: L:_.,I =:; . < C'.: ~) v; u i RE'~ ~ + (6-00) *' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 2 1 -0 5 0 8 4 1 COuNTYCciiiE ---VEAR- - - Nu'MBeR-- .... Z W C W U W C DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) BITNER RUTH SMITH NKJA RUTH W. SMITH DATE OF DEATH (MM.DD-Year) DATE OF BIRTH (MM-DD-Year) 09/11/2005 02/07/1928 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) ROBERT O. BITNER SOCIAL SECURITY NUMBER 2 00- 2 4 - 0 4 2 4 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER UJ I- :..: :$U) ua:::..: UJ ~u J: a::g Ull.lXI ll. < [Xl 1. Original Return D 4. Limited Estate [Xl 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received D 2. Supplemental Retum D 4a. Future Interest Compromise (dateo! death after 12.12.82) D 7. Decedent Maintained a Living Trust (Attach copy ofTru,t) D 10. Spousal Poverty Credit (date of death between 12.31.91 and 1.t.95) o 3. Remainder Return (date of death prior to 12.13-82) o 5. Federal Estate Tax Retum Required Q.. 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS GERALD J. BRINSER 6 E. MAIN STREET FIRM NAME (If Applicable) BRINSER WAGNER & ZIMMERMAN P.O. BOX 323 TELEPHONE NUMBER 717838-6348 PALMYRA PA 17078 I- Z UJ C Z o ll. U) UJ a:: a:: o u z o .... ct ...J :) ~ a.. ct u W 0::: z o i= ct .... :) a.. ::IE o u >< < .... 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole.Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) o Separate Billing Requested 7. Inter.Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9 Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities. & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Govemmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) --- - ..--....-. -- OFFICIAL USE ONLY 40,000.00 " 100,833.34 4,289.31 ! ....-J 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 19. Tax Due 0.00 X 0.00 (15) 37,637.32 X .045 (16) 56,455.97 X .12 (17) 377,873.16 X .15 (18) (19) j'J 657,793.37 C) f-.J (8) 802,916.02 16. Amount of Line 14 taxable at lineal rate 24,935.02 3,574.21 (11) (12) (13) 28,509.23 774,406.79 302,440.34 17. Amount of Line 14 taxable at sibling rate (14) 471 ,966.45 18. Amount of Line 14 taxable at collateral rate 0.00 1,693.68 6,774.72 56,680.97 65,149.37 20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < - - o d I C A ece ents omplete ddress: STREET ADDRESS 871 OAK OVAL MESSIAH VILLAGE CITY I STATE I ZIP MECHANICSBURG PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 65,149.37 3.257.47 Total Credits (A + B + C) (2) 3,257.47 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 Total Interest/Penalty ( D + E) (3) 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 (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + t This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 61,891.90 61,891.90 PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ....... ..... ................................................. ............. 0 00 b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 00 c. retain a reversionary interest; or ...................................................................................................... 0 00 d. receive the promise for life of either payments, benefits or care? ............................................................. 0 00 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration?... .......... ............... ........................ .............. .................. ..... ..... 0 00 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. 0 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... 00 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return. including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge SIGN~TURE OF P RS?N RESPONSIBLE FOR ILlNG RETURN DATE (\ - PA 17516 DATE l -0'-. '~j ADDRESS PA 17078 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 surviving spouse is 3% [72 P.S. ~9116(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) (ii)]. The statute does not exempt a transfer to a surviving 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 twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. ~9116(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.S. ~9116(1 .2) [72 P.S. 99116(a)(1 )]. , The~ rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. ~9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. . . RE~15Q1O EX + (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ITEM NUMBER 1. All property jointly-owned with right of survivorship must be disclosed on Schedule F. I FILE NUMBER 21 05 0841 ESTATE OF BITNER. RUTH SMITH. A/KJA RUTH W. SMITH DESCRIPTION VALUE AT DATE OF DEATH 10,000.00 BOSTON CAPITAL T AS CR IV LP 2. ATEL CAPITAL EQUIPMENT VIII 10,000.00 3. BOSTON CAPITAL /I 20,000.00 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 40000.00 - ~ .-< .. IiiI - Limited Partnership Boston Capital Tax Cr IV LP Ate! Captial Equipment VllI Boston Capital ill Ruth Ruth Ruth 9.00% 9.10% 9.00% September 12, 2005 10,000 10,000 20,000 o o o 10,000 10,000 20,000 Presented by: Mr. Tim Long, MBA . .. REV-1507 EX + (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF BITNER. RUTH SMITH. NKJA RUTH W. SMITH ITEM NUMBER 1. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. FILE NUMBER 21 05 0841 DESCRIPTION DONALD ZOOK - LOAN AGREEMENT DATED JUNE 29, 1987 (INCLUDES ACCRUED INTEREST OF $833.34) VALUE AT DATE OF DEATH 100,833.34 TOTAL (Also enter on line 4, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 100833.34 - ~REV=150(EX + (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER BITNER RUTH SMITH. NKJA RUTH W. SMITH 21 05 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY 0841 ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEA TH 1,500.00 MISCELLANEOUS PERSONALTY 2. CNA - MEDICAL REIMBURSEMENTS 2,789.31 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 4289.31 . .REV-.-t51O'EX + (6-98) . SCHEDULE G INTER.VIVOS TRANSFERS & MISC. NON.PROBA TE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BITNER RUTH SMITH. AJKJA RUTH W. SMITH FILE NUMBER 21 05 0841 This schedule must be ccmpleted and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER ATTACH A COPY OF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST VALUE (IF APPliCABlE) 1. PRO EQUITIES - (4) SUNLlFE ANNUITIES W/BRETHREN 37,802.96 100. 37,802.96 IN CHRIST FOUNDATION NAMED AS BENEFICIARY 2. RUTH W. SMITH REVOCABLE FUNDED LIVING TRUST 619,990.41 100. 619,990.41 (SEE ATTACHED) TOTAL (Also enter on line 7 Recapitulation) $ 657 793.37 (If more space is needed, insert additional sheets of the same size) . . ;. Positions Page 1 of2 Consolidated Statement * All mutual fund pricing is NA V Rep No: 471 Acct No: 5600069652 - Ruth Smith Bitner Description Shares Sun Life Financial Money Market Variable Account Sun Life Financial High Yield Variable Account Sun Life Financial Total Return Variable Account Sun Life Financial Government Securities Variable 0.34879 134.72695 57195776 1498.56571. - (9/1/05) (9/1 /05) (9/1/05) (9/1/05) Last Price Value 12.409514 14.604623 22026194 15503452 (9/12/05) $4.33 (9/12/05) $1,967.64 (9/12/05) $12,598.05 (9/12/05) $23,232.94 Total Cash in This Account: $0.00 Total Equity in This Account: $37,802.96 Total Value a/This Account: $37,802.96 . . , BITNER, RUTH SMITH, AlK/A RUTH W. SMITH FILE NO. 21-05-0841 [ATTACHMENT TO SCHEDULE G,) Ruth W. Smith Revocable Funded Living Trust: BIC Foundation - Tap Account #1967 BIC Foundation - Ministry Certificate #12779 Federated Capital Reserve - 5695.27 Shares @ $1.00 Sh. Calvert Short Duration Income - 1224.74 Shares @ $16.16 Sh. Calvert New Vision Small Cap Fund - 256.747 Shares @ $17.10 Sh. Calvert Social Investment Equity - 368.946 Shares @ $33.30 Sh. Calvert Social Investment Bond Fund - 4616.894 Shares @ $16.23 Sh. Growth Fund of America Class A - 780.031 Shares @ 29.96 Sh. Mdu Res Group Inc. - 1350 Shares @ 33.80 Sh. Mma Praxis International Fund - 10259.611 Shares @ 11.17 Sh. Mma Praxis Core Stock Fund Class B - 4330.986 Shares @ $13.61 Sh. Parnassus Fund - 621.197 Shares @ $31.14 Sh. Verizon Communications Com - 366 Shares @ $32.73 Sh. Washington Mutual Investors Fund - 3003.768 Shares @ $31.50 Sh. Total In Trust Account - $104,408.64 30,000.00 5,695.27 19,791.80 4,390.3 7 12,285.90 74,932.19 23,369.73 45,630.00 114,599.85 58,944.72 19,344.07 11,979.18 94,618.69 $619.990.41 . REV-1s1'fEX + (12-99) '* SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BITNER. RUTH SMITH A/KJA RUTH W. SMITH Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION FUNERAL EXPENSES: COCKLIN FUNERAL HOME - FUNERAL COCKLIN FUNERAL HOME - HEADSTONE FUNERAL LUNCHEON FLOWERS 1. 2. 3 4 B. I FilE NUMBER 21 05 ADMINISTRA TIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) HEATHER F. HEAGY Social Security Number(s)/EIN Number of Personal Representative(s) Street Address 2610 RIVER ROAD City CONESTOGA State PA Zip 17516 Year(s) Commission Paid: 2005/2006 2. 3. Attorney Fees BRINSER, WAGNER & ZIMMERMAN Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent 4. Probate Fees REGISTER OF WILLS 5. Accountant's Fees 6. Tax Return Prepare(s Fees 7. 8 9. 10. 11. REGISTER OF WILLS - ADDITIONAL COST OF LETTERS REGISTER OF WILLS - INVENTORY FILING FEE REGISTER OF WILLS -INHERITANCE TAX RETURN FILING FEE THE SENTINEL - LEGAL ADVERTISING CUMBERLAND CO. LAW JOURNAL - LEGAL ADVERTISING Zip TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) - -= 0841 AMOUNT 4,651.00 983.80 2,595.00 120.45 8,000.00 8,000.00 300.00 50.00 15.00 15.00 129.77 75.00 24 935.02 . . . '" -p' ~ Vd/a, 5205 Slmp80ft Ferry Ro8d Mechanlclburg, PA 1705! (717) 697-5855 Fax 697-5856 Sold To: '+<.o~ - Sli(~\- Ik?ul,~ y 1t~{/1~ .( . 7 I) ,:)&/u !UUi,' ! ~((" a7U.;!oj/l pA 17~7ff D.'., 12) (j (' "c1-- '\9 , C; l) u') f/;I"{ \'" '" rv' Invoice *: ~\: t1 d()(JW^- -------. INVOICE 3 - YrOUl cl0 <;e: VV-€ V:.S ~./" S \ur-h: J Ck "BVu J-b Ilzv..,\ 12\(u\.1v.. 112 LN I ~{;D 30 .Gu l?9~tu U. IJLC (V DVUcLA IJ NET 10 DAYS 'NO CASH ACCEPTED( - ~ ,. REV-1512 EX + (6-98) . SCHEDULE' DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS, FILE NUMBER COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BITNER. RUTH SMITH. A/K1A RUTH W. SMITH Include unreimbursed medical expenses. 21 05 0841 ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 3,574.21 MESSIAH VILLAGE TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 3574.21 - R~-""'" ;'_ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NUMBER I. 6. SCHEDULE J BENEFICIARIES FILE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS Dnclude outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] RESIDUE IS PAYABLE TO THE RUTH W. SMITH REVOCABLE TRUST TO BE DISTRIBUTED AS FOLLOWS: AMOUNT OR SHARE OF ESTATE LAUREEN GINDER C/O 2610 RIVER ROAD, CONESTOGA, PA 17516 Collateral 35,784.99 Includes personalty & 1/4 of 30% of 64 % res. 35,784.99 Includes personalty & 1/4 of 30% of 64% res. 35,784.99 Includes personalty & 1/4 of 30% of 64% res. 35,284.99 1/4 of 30% of 64% res. 2. MARY FREY 740 NORTH DUKE STREET, LANCASTER, PA 17602 HEATHER F. HEAGY 2610 RIVER ROAD, CONESTOGA, PA 17516 Collateral 3. Collateral 4. ERIC FREY 105 SHANNON DRIVE, LANCASTER, PA 17603 Collateral 5. DAVID WINGER 6 LORD FAIRFAX DR., FREDERICKSBURG, VA 22405 Collateral 11,761.66 1/4 of 10% of 64% res. HOLLY WINGER P. O. BOX 286, EUREKA SPRINGS, AR 72632 Collateral 11,761.66 1/4 of 10% of 64% res. ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. 1. 2. 3. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS MESSIAH COLLEGE P.O. BOX 3015, GRANTHAM, PA 17027 MESSIAH VILLAGE P.O. BOX 2015, MECHANICSBURG, PA 17055 (10% OF 36% RESIDUE) 26,463.74 (40% OF 36% RESIDUE 105,854.95 BRETHREN IN CHRIST BOARD FOR WORLD MISSIONS (20% OF 36% RESIDUE) P.O. BOX 290, GRANTHAM, PA 17027-0290 52,927.48 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) $ 302440.34 - ; J' Continuation of REV-1500 Inheritance Tax Return Resident Decedent BITNER, RUTH SMITH, AlKlA RUTH W. SMITH Decedent's Name Page 1 21 05 0841 File Number Schedule J - Beneficiaries - 1 RELA TIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS (include outright spousal distributions) 7. DORIS WINGER Collateral 11,761.66 944 W. 8TH STREET, SANTA ROSA, CA 95401 1/4 of 10% of 64% res. 8. HEATHER W. GALLIGAN Collateral 11,761.66 5805 FOX BRIAR WAY, MIDLOTHIAN, VA 23112 1/4 of 10% of 64% res. 9. CAROL MILLER Collateral 23,523.33 610 PARK HILLS DRIVE, MECHANICSBURG, PA 17055 1/2 of 10% of 64% res. 10. CHARLOTTE BORGES Collateral 23,523.33 1019 PENN STREET, OBERLIN, PA 17113 1/2 of 10% of 64% res. 11. MARK L. WINGER Sibling 56,455.97 801 APPLE DRIVE, MECHANICSBURG, PA 17055 12% of 64% residue 12. LEE SMITH Lineal 9,409.32 21989 N. BEN GEORGE RD., TAHLEQUAH, OK 74464 2% of 64% residue 13. DALE WINGER Collateral 47,046.64 14403 MOUNTAIN ROAD, ORRSTOWN, PA 17244 10% of 64% residue 14. ELLEN SUE REYNOLDS Lineal 28,227.98 715 W KEETOOWAH ST., TAHLEQUAH, OK 74464 6% of 64% residue 15. SANDRA JAMISON Collateral 47,046.64 76 MAY DRIVE, DILLSBURG, PA 17019 10% of 64% residue 16. KATHLEEN STUEBING Collateral 47,046.64 C/O 7101 WHITE OAK CT., MASON, OH 45040 10% of 64% residue - .I' Continuation of REV-1500 Inheritance Tax Return Resident Decedent BITNER, RUTH SMITH, NKlA RUTH W. SMITH Decedent's Name Page 2 21 05 0841 File Number Schedule J - Beneficiaries - 2B B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 4. GRANTHAM BRETHREN IN CHRIST CHURCH 421 GRANTHAM ROAD, GRANTHAM, PA 17027 (30% OF 36% OF RESIDUE) 79,391.21 5. BRETHREN IN CHRIST FOUNDATION P.O. BOX 290, GRANTHAM, PA 17027-0290 (Schedule G, Item 1 Annuities) 37,802.96 SUBTOTAL SCHEDULE J.2B 117,194.17 - . .. .. LAST WILL AND TEST AMENT (C~~)f OF RUTH W. SMITH I, RUTH W. SMITH, make this my Last Will and Testament, and I revoke any previous Will. FIRST: I direct my Executor to pay all my last illness and funeral expenses as soon as convenient. SECOND: I direct my Executor to allow LAUREEN GINDER, MARY FREY and HEATHER F. HEAGY, to select such items of tangible personal property either for themselves, or for my brothers or my nieces and nephews, as they choose. Such selection need not be in equal shares as to the three of them. To assist my Executor and the three of them in such selection, I have prepared a list of suggested (but not required) allocation of certain items of tangible personal property. THIRD: All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath IN TRUST to HEATHER F. HEAGY,as the Successor Trustee under the Trust Agreement with me as Settlor and original Trustee, dated ;Z I /? / , 2000, as amended. I I FOURTH: I direct my Executor to pay all inheritance, estate, succession and legacy taxes of whatsoever nature and kind, to which my estate or the transfer of any property passing hereunder or otherwise passing by reason of my death may be subject, from the principal of the residue of my estate. FIFTH: My Executor is hereby authorized and empowered, in addition to such powers granted executors by law, all exercisable without court order: (a) to sell securities or other property, real or personal or both; (b) to borrow money from such persons as it may desire, including the 1 . , power to borrow from itself as an individual or as a fiduciary under any Trust Agreement for any purpose necessary or desirable in connection with the payment of taxes or other matters incidental to the settlement or administration of my Estate, or for investment purposes, on either a secured or unsecured basis, at such rate of interest as may be necessary and to sign notes and to pledge the assets of my Estate as security therefor; (c) to make non-pro rata distributions in kind or partly in kind or partly in cash; (d) to retain all or any part of my property, real or personal, constituting my Estate for such time as my Executor deems best or to invest or reinvest the same without being restricted to "legal" investments; (e) to compromise claims against or in favor of the Estate, with or without Court approval on such terms and conditions as Executor deems appropriate, in my Executor's sole discretion; (f) to claim, in my Executor's discretion, expenses of administration of my Estate as deductions for federal income tax purposes, when this will result in an overall reduction of income and death taxes for my Estate (no adjustments between income and principal or in the amount of the distributions to the trusts created by separate instrument shall be required as a result of such action); SIXTH: I nominate, constitute and appoint HEATHER F. HEAGY, as Executor under this my Last Will and Testament. IfHEA THER F. HEAGY is unable or unwilling to serve as Executor, then I nominate, constitute and appoint MARY F. ENGLE as Successor Executor with the same duties and powers as if originally appointed. No bond shall be required in this or any other jurisdiction of my Executor or Successor Executor. SEVENTH: I hereby nominate, constitute and appoint HEATHER F. HEAGY, as Guardian of the estate of any minor or other beneficiary physically or mentally unable to manage his or her affairs and to serve without bond in this or any other jurisdiction. If HEATHER F. HEAGY is unable or unwilling to serve as Guardian, then I nominate, constitute and appoint MARY F. ENGLE as Successor Guardian. If any beneficiary of my estate is under the age of eighteen (18) years at the time at which distribution of any property devised and bequeathed by this Will would otherwise be made to such 2 . , ~ , ! beneficiary, or is unable to manage his or her own affairs, my Executor shall distribute all such property to the guardian of the estate of such beneficiary. The guardian shall hold, manage, invest and reinvest any property received by the guardian (whether under this Will or otherwise), shall collect the income thereof, and shall apply so much of the net income and, if the net income is insufficient, so much of the principal ofthe property held for such beneficiary as the guardian shall deem necessary or advisable for such beneficiary's health, maintenance, support and complete education. The guardian shall accumulate any surplus net income annually and add the same to the principal of the property held for such beneficiary. When such beneficiary attains the age of eighteen (18) years, the guardian shall distribute to such beneficiary all property held by the guardian for such beneficiary. If such beneficiary dies before attaining the age of eighteen (18) years, the guardian shall distribute to the personal representative of such beneficiary's estate all property held by the guardian for such beneficiary. EIGHTH: The compensation payable to my Executor shall be the compensation due, in accordance with the fee schedule of my Executor at the time such services are rendered, or if my Executor is an individual, such compensation shall be reasonable compensation. IN WITNESS WHEREOF, I, RUTH W. SMITH, the Testatrix, to this my Last Will and Testament, printed on four (4) sheets of paper have set my hand and seal this / ~ ~ay of -/t~ . , 2000. ~t.d ill c5m/~ RUTH W. SMITH (SEAL) Signed, sealed, published and declared by Testatrix as and for her Last Will and Testament, in our presence, at her request and in the presence of each other have hereunto set our hands and seals as attesting . esses. . . C ;/ " a resIdmg at ~ ~ ((, residing at c,,"'""~ \t~ \\~ 3 -- { . . . COMMONWEALTH OF PENNSYLVANIA: COUNTY OF DAUPHIN: . We, RqJh w.S~/.f-f , eler f C Sl//~e{" and it'.- 11 f. ~f'f~ ' the Testatrix, and the witnesses, respegtively, whose narhes are signed to the attached or fi egoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her last will, and that she had signed willingly and that she executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses in the presence and hearing of the Testatrix signed the Will as witness; and that to the best of his knowledge the Testatrix was at that time eighteen or older, of sound mind and under no constraint or undue influence. --i!d ./i/ r:5mirl 1 ss SS: Subscribed, Sworn to and acknowledged before by ~ ,(Testatrix,Land Subscribed and Sworn to before me by , 6e-<" fe. e, 5 (, ~ ~ the witnesses, this / (" day of .r: e ~/0 Notary Public ~- My Commissiorytxpires: W.~~lll , and --r aA\ ,2000. - SEAL Notarial Seal Rhonda E. Eberly, Notary Public Hanlsburg. Dauphin County My Commission Expires May 2, 2002 Member. Pennsylvania ASSOCIation of Notaries 4 - . I --- .-....... ---.'----- - .. --. -..---. ~ l Al\IEND1\'1ENT TO TRUST -1 RUTH W SMlTH creaTed by RUTIIII< s''1f1TH. witJr RUT/{ If< SMITH as Trustee Dated February J 6, )000 Dated: :3/7 ,2000 M ndame: Re: TrliJ't Agrumenr dflted Fchruaf)~ J 6, 2000 hC'!'ween RUTH W, S,1flTH (/s Settlor fwd RUTH W. SMITH as Trustee, Pursuant (0 the rights reserved to RUrH \V. SI\.HTH under Article V(a) of this Trust. RUn I \\1. S!\fITH wishes to and docs hereby amend this Trust as set fonh in this A"E:\D~lE~T TO TRCST. 1.n all respects, other than those speci Really set fonn below, the terms and conditions of the above Tmst are ratified and conftrmed. in their entirety Schedul~ "B", "Plan ofDistriburion on'rust Estate of RUTH \V. S;\1ITH Cndcr Agreement dated February 16. 2000" is deleted ill its entirety and the ::m2lhed Schedule "B'o is substituted ill its place. Very tT1lly yours, COt-.'Th.-!ONWEALlH OF PENNSYLVAN'i.A: SS. COUNTY ()F I!u~ be,IQf"\d _ On th,~ 1 J ~ day of 111 a de H ,2000. before me, tbe subscriher, a Notary Public in and for said Commonwealth and County, came the above-named RUTH W. SM1TI-{, satisfactorily proyen to me 10 be the person \vbose name is subscribed 10 the within instnJlnenr al}d acknowledged :he above instrument to be hcr11is act and deed. and desired the same mighl be recorded as such ttlit .tV. dl?1t~ RUTH \\'. S!\l1TH Trustee and Settlor V.!1fl\1:SS my hand and NO~Scal. _ W~~K,~~ Notary Public My Commission Expires: ',;-. -, Notarial Seal Donis. K. W\,JrSler, Nolary Public aye J of 2 Ca(flp HI' BolO, Cvmbelland COUr\ty MyCommlsslQn Expl1es Mar 20.2003 folI.mtltr, PeI\tlSyfvlIrv.t Associa1lorl 01 Notanl!$ - ---.. .--. -- @ ; . . I REVOCABLE FlJ~DEI> LIVI~G TRUST AGREEMENT ~ . 1,. (~ THIS AGREEM~N'" is made- this It day of. 2000, by and bctwct:n RUTH w. SMlTIl, (h~reinafter called "Seulor"), and RlJ~H W SM ITI I, (hercinaikr c.1lJcd "T rustee") BACKGROtJND: Settlor herehy cau~es this Trust to be funded hy the tr3nsfe~ and asslgTlment of certain properly to Tru!ltee. The Settlor may also cause othe!' property l0 be deposited for the uses and pl1rpos~s of this Trust at a later date. The p:operty is hsted ill detail in Schedule "A" at1ache.d to this Tmst and made a part hereof. AGREEMENT' Settlor <:reat~s fl11s Trust on the following terms and conditions: ARTTCLE 1. ADDrTlON OF PROPERTY TO TRUST Settlor reserves the nght 10 tdd to this Trust property and/or securities by gift. devise, bequ~~t or otherwise howsoever, wh~ther such additicltls arc made by the Settlor or any other pe,son. Such additional property and/or securities so acqUIred r\hall be held on tile same terms of trust and with like fo~c~ and effect as ifLLUs property and/or ~ccurities had originally constituled a pan of the Trust. ARTICLE IJ. ADMINlSlRA TION DURING SETTLOR'S UfETJ1vfE Dunng Seulor's lif~time. lrustee will admJni~ter the mIst estate as follows: (a) Paym~nt$ to Settlor. Tru~lee shall pay any of the income from (he trust e~tate to Settlor, or lO other persons designated by Settlor, that Settlor nay from time to time request. 1n addition, lrustee shall pay to Settlor any part or the enti.e principal of the t:,ust eSlate ~h3.t Sctllor requests in a writing delivered to Tru.'llee prior to Settlor's death (b) lncnpac ity or Incompetency of Senior. If Sel tlor is determined to be incapacitated or disabled as orovided in Article IV, Trustee shall, for the duration of ~llch incapacity, pay tt or appl)' for the benefit of Settlor, and other dependents, any sums from the in(.~(lme or principal of the trust estate that Trustee, in its ab!iolute discretion, deems necessary or c.dvisable for the care. support, and mninlenanc:e and for c.ny Olhr;:r purposes that Tl1.ls1ce considers nec~ssaTY 10 ~'rovide for the needs a:ld requirements of SenIor, and other dependents, taking into c()n~ideralion l~e. standard of livmg to which they are accustomed at that time. Thc5e paymt:nts may include direct payments to any landlord, hotel keeper or hospital; for services rendered in c.onncclion wit,.. any medical, nursing, Or dental care; for services rendered in furnishing food, clothing, tran!iportation, legal or accounting services, or any olner requlCed services, provided that Trustee receives proper substantiation by those performing the services; and for the preparation of returns and payment of any and all taxes which Settlor may be obligated to pcy under an)' applicable ~latc or fcdcrai laws. Paymen! or use of any portion of the income (Jf principal of the trust c!o:(ate for any of the pu~po~.e$ .. t.. :-!yF,'.. ',11' -:"1ionl1\.,U.\41THRl T..II dc~un.Ull>"pI bl,'fl . , I expre~scd .1bove is not to be ques.tioned by any person or court. ARTICLE III, PRINCIPAL AND INCOMe DISBURSEMENT Upon Settlor's death, the Trustee s.hal! disburse the income and principal of tile Trust Estate in the matll1e:- set forth in detail in Schedule "8" attached hereto. ARTICLE JV. DISABILITY OF SETTLOR IfSet1Jor becomes incapacitated, disabled, and/or unable to act effectively on 11l~ OWt1 hchal f in matters corlccrning this Trust, then and in such event any duly appointed attorney in fact for Settlor is hereby empowered, on behalf or Settlor to exerCIse all rights of Settlor in and under this Trust, except for tne right 10 amenu or revoke this Trust. ARTTCLE V. AMENDMENT AND REVOCA TION It is agreed that Ihe Settl(lr mayor a writing, delivered to the TrU5tee, (a) amend, modify or alter this Agreement, in whole or in part, provided that the duties, powers and Ilahility of the Tru!;lee, ~hall not be chang~d without it~ "\vrit1en consent: (b) revoke thj~ r'\greement in whole or in part. ARTICLE VI UTlGA TION TO COLLECT CLAIMS The Tru$tee :11ay institute any proceedings at law or in equity in order to enfOT(.'e the collection of debts owed to the Trust, and may do and perfonn any and all other nets and things which may be nece:,;sary fOT the pmposc orcoJJecting such property. Trustee shall MI, except at its option, enter into or maintain any litigation to collect such propcl1y until it shall have been indemnified tu its satisfaction against all expenses and liabilities to which It may, in its judgment, be subjecled hy any such action On its part. The Trustee is aulhorized to compromise and adj ust claims arising out of the Tru~t property, upon such term,!; and conditions a~ it m3)' deemjust, and the decision orthe Trustee shall be binding and conclusive upon all persons and corporations interested therein, all \vithouI necessity for court approval. ARTICLE Vll. POWERS OF TRUSTEE Al leas I quarterly Settlor's trustee shall "end th~ beneficiaries who receive income cUTTen!l~ or their legal rcprc~entatjves statements showing the transactions in their trusts. No accounting shall be required routinely by a court, but trustee and any beneficiary shall be entitled at any time to !;eek a judicial settlement of a trust account in any court of comrett:n! jurisdiction 5c1cctcd by tru~tce AI,;!): l. ,~I.,"',I.. \\" C'lialll ~./ SMITHJlI."T .all ~1~'U","''' wr.,j I ~v() - ... _ _ 4 _ _....._ . _ _ . _~~.. .~~ . ~_ . 1. Out of COQtj Scttlern<;nt: trustee !nay at any time scttle any account or question concerning the administration of a trust by agreement with all the then legally competent beneficiaries who are eligible to receive inc{)ffie and - if there are any. either (1) with all their thcn legally competent living dc~ccl"ldanls or (2) with all the legally compe1ent persons whom trustee determines would be ~ntitled to receive a share of the principal ifall the beneficiaries who are eligible to receive income hnd died immediately prior to the date of the agreement (disregarding powers of appointment). llowevcr, a.. If tru~tee determines that there is no legally competent person to mak~ an <lh'Teemellt. then the <lgreement may be made by the legal representative. legally competcnt $pou~e or oldest legally competent relative of the closest degree cf each person specified above; and h. If an addition is made by will or from another trust. trustee may accept the statement of the fiduciary that the property delivered 10 trustee constitutes all the property to which tl1lstee is entitled, Trustee shall have no duty to require the liduciary to state 3M acctlun:ing of his, her or its administration or to inquire into any action of the fiduciary, and only shall be responsible for the property which trust~e receIves. 2 Effect Any settlement under the above p:tl".Ibrraph Sllall bind all person!' who may e\~r be interested in the trust, and shu!i effectively release and discharge trustee. 3. Powers, Except as otherwise specifically provided herein, and in addition to the powers granled Tru~tee by law. (all of ,...!lich shall be exercised by Trus~ee \\'ithout postin~ bond cr furnishing sureties in this or any other jurisdiction and \\ithout court order or approval), the Tms!e: shall hold and manage the fund. whe,", so collected. together with ~lI(;h other property as may be acquired, during the existence of this Trust all of which pmperty vrilJ hereinafter be referred to a~ the "Trust Estate", or 'Trust" heing any trust or trusts created herein or in Schedule "8" hereof. upon the following terms and conditions and v.ith the following powers and authorities: Except as otherwise specifically provided herein, and in addition to the powers granted Trustee by Jaw, alI of which shall be cxercistd by Trustee without posting bond or furnishing sureties in this or any other jurisdiction, the TrJstee shall hold and manage the fund, VI/hen so collected, together with such other property a!; may be acquired. during the eXlstence of this Trust, all of which the property WIll hereinafter be referred to as the "Trust F....state." or "Trust" the tenn meaning the principal end income of any trust Or trusts creat~d herein (If In Schedule "B" hcreoC u/'X)n the foIlo\'\'lng terms alld conditions and with the following powers and authorities: A. To take. hold or retain all or any part of the trust hereby created in the form of whi<:h it may be acquired a~ long as it deems advisable and to receive nil the income, increments, rents and profits therefrom; B. Subject to Settlor's reserved rights herem to sell, exchange, partition, lease, option, or otherwise di!>p(l~e of any property or part thereof. real or personal, which may at any time form part of this Truitt Estate at public or private ~ale for such purposes and upon such tt:rms, including sales on credit with 01 without security. in such manner and at such prices as it may determine, including the right to lease real estate for periods in excess of five years and for a term expiring after the termination of any lrust, and including the right to deal in real estate ventures as a gent::ral or limited c: .M~Fil..\\T (:li"'lI ~-7 ~.~rrHk( :.,..." ~"OVment,..poI r;w.. J L ~ ----.. .----- - . partner. In the event ofa sale, exchange, parlition, lease or option of any of the property of this Trust Estate, there shall be no liability on the part of the purchaser Of purchasers to ~ee to the application ufthe purchase money, but the sa.me shall be held and disposed of by such purchaser or purchas~rs free and clcar of any of the provisions of any trust creat~d hereby; C Subjcctto Scttlor's Te~en'ed rights herein to invest or reinvest the Trust Estate In any property, r~al or pe~onal, of any kind or nature, including stocks, bond~, mur1gag~~, other securitie~ and common trwH funds of the Corporate Trustee without being limited or restricted to investments as now or may hereafl~r be pre.~cribed for trustees by the laws of the Commomvcalth of Pennsylvania or any other state, including the right to acquire, sell or retain stock in the Corporate Trustee. Trustee may invest, reinvest, buy, sell or trade options, puts, calls, or any other type of financial inslrument, the nature of which need not be contemplated or in existence at the time this trusl is created. D. To cau!.'e securities which may from time to time comprise any part of this Trust Estate to be registered in its name as Trustee or in the name of any nominee or to take and keep the same unregistered and retain them OT any part thereof in such condition that they ".....ill pa~~ hy de1ivcry without disclosing the fact that the property is held in a fiduciaT)' c:lp(j(.~ity; E. To make any loans, either secured or unsecured in stich amOlUlts, upon such terms. at such fales of interest and to such persons, firms, corporatior.s Of the executor or administrator of Senior's Estate without interest and without reimbursement for the purpose of the payment of taxes, debts and administration expenses cash; f. To retain the principal or corpus, or any pan thereof of this Trust Estate in the foml of G. To vote, in respect fo any sccurjtie~ which may at any tllne fonn a. part of this Tnlst Estate, upon any proposition or election at any meeting and to grant pJOxics, discretionary or otherwise; to vote at 3T1y such meeting; to join in or become a part of any reorganization, readjustment, merger, voting trust, consolidation or exchange and to deposit any such securities \>"1th any commit1ee, depository, trustee or othenvise and to payout of this Trust Estate any fees, expenses, and asseSSmCnl'1, incurred in connection therewith and to charge the same to principal or inC(.1me as Trustee may see fit; to exercise conversion, subscription or other rights. or to sell or abandon such rights and to receive and hold any new securities issued as a re~ult of ,/;uch reorg<lOlzation, readjustment, merger voting trust, consolidation, exchange or exercise of !\uh~cription, convcr~ion or other rights; and generally take all action in respect to any such securities as Trustee might or could do as absolute ovmer thereof; to vote any ~lock in the corporate trustee, ifany, except that in the ejection of directors of the corporate tru~tee the stock shall be voted as directed by Settlor, or ifnot, SenIor's olde$t child. r r. In Trustee's discretion to allocate to either principal or income or between them any and all taxes (especially L:apital gains taxes) or r~cejpts or expenses which Trustee may be required to pay on behalf of this Trust Estate. I. To divide or distribute, whenever it is required or permincd. lhi.. Trust Estat~ and to make such divi~ion or distribution in kincl or in money or partly in kind and partly in money, and that for such purposes the jUdgment of the Trustee as to the value of the different items shall be conclusive and final upon the beneficiaries; Truslee may make non pro-rata distributions c: M'filb.....\l..p ('1i..~ '>:.Z\,~M1TIt~r.'T..1I d",.umm..",pl P~,e 4 . I s .' .. J. To hold and administer the trlists created hereby in one or more con~olidated funds in whole or in part in which the separate trusts or funds shall have an undjyided interest; K To compromise claims, on such terms and conditions as Trustee, in Trustee's sole and exclusive discretion, deems appropriate without obtaining court 3pprovaltherefor. L. To engage attorneys, investment counsel, accountants, agents and such other persons as it may deem advisable in the administration of this Trust Estate and to make such payment therefor as it may deem reasonable .3.nd to charge the expenses thereof to income or principal as it may detemline and to delegate to such persons any discretion which it tn3Y deem proper. The Trustr:e shall not be liable for any negligence, omission Or wrongdoing of such counselor agents, providing reas(mabJe care was exercised in their selection; M. If the principal of any trust is payable to a person or pcr~ons under the age of t\....enty-onc (21) years, the Trustee shall continue the tenn of the trust as to the person or pe:!wns under the age of hventy-one (21) years, until he, she or they attain twenty-one (21) years of age, paying over to the per~on under the uge of twenty-one (21) years, or for th~ir use and benefit, the proportionate share of the net income of the trust: N. NL' title in any Tru!\t Estate, or in the income accruing therefrom, or in its aecumulatlOn shall vest in any beneficiary. and no beneficiary shall have the right or power to transfer, assign, anticipate, or encumber his ()f her interest in the Trust Estate, or in the income therefrom, prior to the actual distribution lhereofby the Trustee to the beneficiary. fun her neither the iClcorne nor th~ principal of any Tnlc;l Estate shall be liable in any manner, in the possession of the Truc;tee for the debts, contracts or engagements of any beneficiary. O. Should the principal or income or both Oflhis or an)" Trust be payable to any person as to whom the Trustee has actual knowledge of a court adjudication of incompetency, or incapacity. or who the Trustee determines, in the discretion ofTrw;tee, is unable to act efTectively on his or her own behal f in tinancial matters, then 'rmstcc shall have the right to uc;e such principal (lr income to pay to such beneficiary, or for the benefit of such beneficiary. P. No tru~t created herein, or by exercise of a power of appointment hereunder. shall continue for more thaT) twenty-one (21) years aner the dea1h of the last to die of SenIor and the heneficiarie!l in being a1 the date of Settlor's death. Any propeny still held in trust at the expiration ofrhat period shall immediately vest in and be di!;tribut~d to the person or persons then entitled to recei ve or h3ve the bencH t of the income therefrom in the proportions in whi eh they are entitled thereto, or if their intcre"ts are indefinite, then in equal shares, per stirpes. Q. lfat any time during the tenn OfLhis Trust, Trustee detennines, in its sole discretion, that the corpus ofthr: Trust has become too ~mall to be practicable. or uneconomicaJ to continue, then Trustee may distribute the corpus of the Trust estate to the then income beneficiary or bencfic:iaries in uccord3nce with the portions ofir.come to which each beneficiary is entitled, or jf such portions are not specifically set forth herein, then in such amounts as il deems appropriate. R. The words "child, children or issue or dcsc~ndants" as used in this Trust, sn,1I1 indude adopted children and adopted grandchildren, and children or grandchildren born Of adopted after the d3te of this Trust, unless expressly stated to the contrary c. '~fvF'il...WI' <':1'''1 /I:.Z....MlniR... 1...1 w""m<1Ju. "'pel P2I!t 5 .( .' .. - S All powers and authorities granted to Tru~tee hereunder ~hall be fully exercisable by Trustee through and including final distribution of assets hereunder, even though the Trust may have terminated theretofore. T. To maintain reasonable reserves for depreciation, depletion, amortization and obsolescence. U. In Trustee's ~ole discretion to allocate such exemptions as are available as to the generation skipping transfer tax to any property, to include any property from that allocation nnd to make all related allocations thereto. No beneficiary shall have any claim against Trustee for exercising such allocation powers as granted herein. V. No person at any time acting as a Trustee hereunder shull have any power or obllg:Hicn to participnte in any dis~retionilry authority Settlor has given to Trustee to pay the income or principal to such person or for his or her benefit or in relief of his or her legal obligatii.ln~. Further, no Truslee who is a beneficiary of one of the trusts, or who is legally obligated to support a benefit:iary, shall ever participale in (i) the exer<.~j~e of. or decision not to exercise, any discretion to pay income or principnl tll, or to apply income or principal for the benefit or any beneficiary (including discretion to allocate funds among a group ofbcneficiaries and discretion to accumulate income), (ii) the determination whether a beneficiary is disabl~d, (iii) the decision to end any trust, (iv) the exercise of discretion to 3110cilte receipts or expenses between principal alid income, (v) deciSions to exercise tax options, (vi) a decision to make payment~ to aid in the sel1lement of my estate, (vii) the selection of a custodian for a minor's property, (viii) the selection of the property [0 be allecated to the marital deductiontru~t, (ix) the decision to combine or dIvide trusts, or (x) the amendment of the trust by a Trustee hereunder. W. In SenIor's Trustee's sole discretion to all(l(';Clte such exemptions as are available a<; to the generation skipping tran~jer tax to any property, 10 exclude any property from that 31Jocalion and to make all relaled allocations thereto_ No beneficiary shall have any claim against Settlor's Trustee for exercising or not exercising such allocation powers as granted herein, Funner, Trustee is authorized to divide any trust created hereunder into two separate t"usts so thaI the inclusion ratio lilr generation skipping transfer lax ptlTpftses shall be either zero or one for each such separate trust Any such separate trust shall have the identical provisions as the original trust. If trusts are created, the Trustee may, at <Iny time prior to a combinatjon of such trusts: (I) make di fTerenl tax elections (including the allocation of Settlor's available generation. skipping tax exemption from the federal generation-skipping transfer tax) with respect to each separate trust: (2) expend principal and exercise any other discretionary powers with respect to such separate trusts differently; (3) inve~t such separate trusls diflerently; and (4) take all other actions cOnsi!>lent with such trusts being separate cnlities_ Further, the donee of any power of appointment with respect to any trust so divided may exercise such po'\'er differently with respect to tbe separate tru~t!i created by the division, SenIor exonerates Trustee tram any liahility arising from any exercise or failure to exercise these powers, provided the actions (or inaction$) of Trustee are taken In good faith. If Trustee exercises the special election provided by Section 26S2(a)(J) of the Internal Revenue Code, as amended, as to this Trust, Settlor authorizcs Tru!;lee in its sole discretion at any time prior to the funding of the Iru.c;t hy an instrumcnt filed v.;th the trust records to divide the trust l': hi.vr,~,"II.')> t.'i....' ';.z SMrTHRL".ll d"cllm..". "pi! f'.l~( ~ - .,( ... .. -.._- ..--.-....-..-- SCHEDlIU: "0" PLAN Of DlSTRmUTJON OF TRUST J.:STATE OF ...-...._.. .RU.!".W. SMfIH tiNDER AGIUEME.'\'T property into TWO fractllmal ~harc trusts, one based llpOn $<=!tl(1T'~ generation skipping tT3ll!fer <=xcmption allocated to the trust and th<= second heing the balance (,fthe trust propeny. If a tTlJ$t hereunder would t-e partiall~' exempt from gelleration-~l;jppli1S lax by reasew of an allocation of generatiem'$klpping lax ellcmptiO!1 to it, before the allocation the Tru~tee. In its discretion, may divide the tn~st j,;to two separste trusts of equ!:l or unequlil value, to penni~ ai1(leation of the exemption $oldy to one trust which will he entirely exempt from generation. skipping tax. In addition, if a trust hereunder is emirely exempt or entirely non-exempt Ih1Jn generation-skipping tax llnd adding property 10 the trust would partially subject it to ceneralion. ~kipping UlX. the Trustee, in ils discretion, may hold t'lat property as II separate trust in lieu of makinglhc addition. Except::s otherwi~c provided in thIS inslrlJmcnl.!he trusts crellt~d herein shaJl have the same t~n11S and conditions, but the Trustee .<hall /lot make dis<;retumary distributicl11s fro;:1 the income or principal oflhc exempt trust to benefkiarics who are non-skip persons so Ions as any readily marketable assets remain in 1rus! olher than the exempt trust. Upon division or distribution of an exempt trust and 3 non-exempt or partially exempt trust held hereunder. the TruslL'C. in its discrelion, may allocate propeny from the exempt trust first to a share from whieh a gener3lion.skipping transfer is II10Te likely to occur. ARnCLE \1TT. APPUCABLE LAW This Trust has been accepted in the State of Pennsylvania and ~han in all respects h~ governed by the laws (If thaI State. ARTICLE lX. TRUSTEE'S COMPENSATION Compensation payahle 10 Trustee shall he the compensation due, in aCCl>rdnncc with the f~e schedule of Trustee. at the time Trustee renders services hereunder, l>ut if Trustee has no such fee schedule. then such compensatlon shall he reasonable. ARTlCl.E X. SUCCESSOR TRUSTH Upon the deMh. rcsignatjcn or inability 10 :Jel of the Trustee. then Settlor heren)' namc.~ Heather Heagy. or, jfshe is unable or unwilling so to serve, then 'vIary Frey Engle, or the designee of eilher, as Succes~or Trustee. (or the designee of the Succc!:sor), to serve. also without bond, in thIS or any other jurisdiction and without further order of court. . \t, ,.j~....... UIl",I"'of ~.....l'It. N,,~ U...H 1I.o1CU...""I.......... r.~_ ; .i I .. I SCHEDULE ItB" I'LAN OF DISTRIBUTIO~ OF TRUST ESTA TE OF RUTH W. SMITH U!\DER AGREEMENT DATED February 16,2000. Upon Settlor's death, thlS Trust shall terminate and Trustee shall allow LAUREEN GINDER, Ml\R Y FREY and HEATH.ER F. HEAGY, to select such items oftar}gibie personal property of the Trust Estafe either for 1h~mscl\'cs, or for SenJor's brothers or Senior's nieces and nephews, as they choose. Such selection ~leed not he in equal shares a..~ to 1he three ofthelll. To assist SenIor's Tru5t~e and the three of them ;n such selection, Senior has prepared a list of suggested (but not required) alll1cation of certain items of ~angi~l~ personal property, that Il:ay be lodged \\;lh this Trust, or Senior's named Executor or Trustee. Trustee shall pay and distnbute 36 % of the rest, residue and remainder of Settlor's Trust Es1ate {() the JACOB ENGLE DISTRIBUTlON FUND, for distribution in ac.cordance with directions Senior has provided to the FLJ-lD before the death of Settlor, and the remaining 64% of the Tru~t E~tatc shall be paid and di:;tributcd, absolutely, to fol1(l\\;ng persons, in the follo\\ing share..: Laureen Ginder, Mary Frey and Heather F. Heagy. and Eric Frey. share and share alike 30% David Winger. Holly V>!inger, Doris '-"'inger, and Heather W. Gallaghan sh:ue and share alike 10% Carol !\'{jller, Charlone Borges, snare and share alike 10% Mark L. Wing~r 12% Lee Smith 2% Dale Winger IO~o Ellen Sue Re;.'nolds 60/ ,(I Sandra Jamison 10%, Katbleen Stuebing 10% If any of the abovc.named beneficiaries should predecease Sertlor leaving issue 10 survive, the share of that beneficiaT)' shall be paid to his or her i~~uc, per stirpes. If any of the above-named beneficiaries should predecease Settlor without lea"ing issue to survive Senlur's death, that share (or those shares) shall be paid, ahc;olutely, to the JACOB ENGlE OISTRrBtITION FlT1\1) ~ Lv, dlH;'rL RUTO w. s~nTn ':. '.. .. .... &.' . .~. -" .... ......... ", . PJ~~ :' of :2 . ': ~ .:. ~ -' ---. --- .-. .hc-_ ".-.-...... rlr"" -,..,. """II '=-r1I'-'~ -'c.~.cn Tn nT_I nr' ~- ,. - Rt,' J~ 6/0 Charitable Gift Distribution Form To: Brethren in Christ FoundatIon. Inc. 431 Grantham Road P.O. Box 290 Grantham. PA 17027-0290 ) Will, ( /) Trust. dated ,Jfd / t I ::2000 In my ( I have designated Brethren in Christ Foundation as a charitable beneficiary. I recommend that the Foundation make th. following distribution: Percent 10% 40% 20% Charitable Organization MeSSiah College (to become a part of the Brethren in Christ Herit~g~ Fund) Messiah Village Address Gt'antham, PA 30~~ Brethre~ in Christ Missions (Prefer~nce for Africa - Zi~babwe) Gra~tham Brethren in Christ Church Grarltharn, PA 1- ((- ':;(;,':0 ~ ~'t/. ~/IG -_._-_..~.- ..., , ) T, '.! ""/('~ c.. /7 / p' Signalure 'r: I" ...."'" -l,'u.../'~(./......'{_ Signature j Addre$$ 871 Messiah ViLlage. P.O. Box 2015 Mecnar.icSburg, PA 17055 The charitable organizations may be notified now My spouse may change this recommendation after my death Yes No 0 rf Q 0 BICF '~3100