The URL can be used to link to this page

Home My WebLink About09-22-06 -.J 15[]5b[]411b9 REV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO Box 280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year File Number INHERITANCE TAX RETURN RESIDENT DECEDENT ~ I {)(p () L./Y:l 387-18-3635 04022006 Date of Birth 01051922 LEINENKUGEL CHARLES MI H Decedenfs Last Name Suffix Decedenfs First Name (If Applicable) Enter Surviving Spouse's Infonnatlon Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW IX! 1. Original Return o 4. limited Estate IX! 6. Decedent Died Testate (Attach Copy of Will) o 9. Litigation Proceeds Received o 2. Supplemental Retum o 4a. Future Interest Compromise (date of death after 12-12-82) 00 7. Decedent Maintained a Living Trust (Attach Copy of Trust) o 10. Spousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A) between 12.31.91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SEcnON MUST BE COMPLETED. ALL CORRESPONDENCE AND CONRDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number o 3. Remainder Return (date of death prior to 12-13-82) o 5. Federal Estate Tax Retum Required 8. Total Number of Safe Deposit Boxes RONALD S. KEARNS Firm Name (If Applicable) SMITH ELLIOTT KEARNS & COMPANY,LLC CHAMBERSBURG PA 17201 REGISTER OF WILLS USE ONLY ,...., o g Go 0"' ~.~ -0 U) ~ "'CJ 0 rT'1 :~f- -0 :Zr~~ ~ no -0 S~d -n :x :rE FILED ::v-i J::' First line of address 804 WAYNE AVENUE Second line of address City or Post Office State ZIP Code N r- '-/) ,=:> ~l Correspondent's e-mail address: Under penalties of pe~ury, I declare that I have examined this retum, 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 alllnforrnation of which preparer has any knowledge. SIG RE OF PERSON RESPO SIBLE FOR FILING RETURN DATE DATE ~ ~ -.a ~ AVENUE, CHAMBERSBURG, PA. 17201 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056041169 15056041169 -.J ....J 15056042160 REV-1500 EX Decedent's Name: CHARLES H LEINENKUGEL RECAPITULATION 1. Real estate (Schedule A) ............................................. 1. 2. Stocks and Bonds (Schedule B).. . . . .. .. .. . .. . .. . .. . . .. . .. . .. .. .. .. . . .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. 6. Jointly Owned prop8rty (Schedule F) [Il5 Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) 0 Separate Billing Requested..... .. 7. 8. Total Gross Assets (total Lines 1 - 7) . . . . . .. . . .. .. . .. .. .. . .. . .. . . .. . . . .. 8. Decedenfs Social Security Number 387-18-3635 7,765.72 2,716.96 167,409.86 177,892.54 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) . . . . . . . . . . . . . . .. . . . .. . . . .. . .. .. . ., 11. 12. Net Value of Estate (Line 8 minus Line 11).............................. 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) . .. .. . .. .. . . .. . . . . .. . . .. 14. TAX COMPUTATION. SEE INSTRUCTIONS FORAPPUCABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .0_ 16. Amount of Line 14 taxable at lineal rate x .01.5. 165,280.53 17. Amount of Line 14 taxable at sibling rate x .12 18. Amount of Line 14 taxable at collateral rate x .15 15. 16. 17. 18. 19. TAXDUE ........................................................ 19. 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 15056042160 10,155.63 2,456.38 12,612.01 165,280.53 165,280.53 7,437.62 7,437.62 o 15056042160 ....J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Charles H. Leinenku el STREET ADDRESS 442 Walnut Bottom Road FlleNumber 21-06-0442 CITY Carlisle STATE pa ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CrednsIPayments A. Spousal Poverty Credn B. Prior Payments C. Discount (1 ) 7,437.62 6.500.00 342.10 Total Credits (A + B + C) (2) 6,842.10 3. InterestlPenalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Une 1 + Line 3, enter the difference. This is the OVERPAYMENT. Rllln box on Page 2, Une 20 to request a refund. (4) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5) (5A) (5B) 595.52 5. If Line 1 + Une 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. 595.52 Make Check Payable to: REGISTER OF WILLS, AGENT 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; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D iii b. retain the right to designate who shall use the property transferred or its income;. . . . . . . . . . . . . . . . . . .. D I!] c. retain a reversionary interest; or ......................................................... D I!] d. receive the promise for life of enher payments, benefrts or care? ................................ D I!] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death wnhout receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D IXI 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . . . .. D IXI 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D IX] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 three (3) percent [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 zero (0) percent [72 P.S. ~9116(a X 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 paren~ an adoptive parent, or a stepparent of the child is zero (0) percent [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 four and one-half (4.5) percent, except as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)). The tax rate imposed on the net value of transfers to or for the use of the decedenfs siblings is twelve (12) percent [72 P.S. ~9116(aX1.3)]. 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. REV-1502 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT arrA~OF A~N~ Charles H. Leinenkugel 21-06-0442 AU real property owned soItIy or as a tenant In conmon nust be reported at fair market value. Fair market value is defined as the price at which property would be exchange between a willing buyer and a wiling seller, neither being compelled to buy or seI. both having reasonable knowledge of the relevant facts. R8aI which Is -owned with hi of survlvorshl must be disclosed on Schedule F. SCHEDULE A REAL ESTATE ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH None TOTAL (Also enteron line 1, Recapitulation) S (If more space is needed, insert additional sheets of the same size) REV-1503 EX+ (6-98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Charles H. Leinenkugel 21-06-0442 All property joInt1y-owned with right of survivorshIp must be disclosed on Schedule F. DESCRIPTION VAlUE AT DATE OF DEATH ITEM NUMBER 1. None TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP REV-1504 EX+ (6-98) ESTATE OF FILE NUMBER Charles H. Leinenkugel 21-06-0442 Schedule C-1 or C-2 (Including aJ supporting information) Rllst be attached for each c1ose1y-held corporation/partnership Interest of the decedent, other than a soIe-proprietorship. See instructions for the supporting information to be submitted for soIe-proprietorships. ITEM NUMBER 1. None DESCRIPTION VAlUE AT DATE OF DEATH TOTAL (Also enter on line 3, Recapitulation) $ (If more space Is needed, insert additional sheets of the same size) REV.1505 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C-1 CLOSELY~ELDCORPORATE STOCK INFORMATION REPORT ESTATE OF Charles H. Leinenkugel 1. Name of Corporation Address FILE NUMBER 21-06-0442 City 2. Federal Employer 1.0. Number 3. Type of Business State _ Zip Code State of Incorporation Date of incorporation Total Number of Shareholders Business Reporting Vear Product/Service 4. Common $ $ Preferred Provide all rights and restrictions pertaining to each class of stock. 5. Was the decedent employed by the Corporation? .. . . . .. .. . . . . .. . .. .. .. .. . . . . .. . . .. .. .. . . DVes D No If yes, Position Annual Salary $ Time Devoted to Business 6. Was the Corporation indebted to the decedent? .......................... .. . .. . . .. .. .. . . DVes D No If yes, provide amount of indebtedness $ 7. Was there life Insurance payable to the corporation upon the death of the decedent? . . . . . . . . . . . . DVes DNo If yes, Cash Surrender Value $ Net proceeds payable $ Owner of the polley 8. Did the decedent sell or transfer any stock in this company within one year prior to death or within two years If the date of death was prior to 12-31-82? DVes DNo If yes, DTransfer DSale Number of Shares Transferee or Purchaser Consideration $ Date Attach a separate sheet for additional transfers anellor sales. 9. Was there a written shareholder's agreement in effect at the time of the decedent's death? . . . . . . . DVes D No If yes, provide a copy of the agreement. 10. Was the decedent's stock sold? . . . . . . . .. .. . . . .. . . . .. . . .. . . . . . . . . . .. . . .. .. .. . . - . . . . . . . DVes DNo If yes, provide a copy of the agreement of sale, etc. 11. Was the corporation dissolved or liquidated after the decedent's death? . . . . . . . . . . . . . . . . . . . . . . D Ves D No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 12. Did the corporation have an interest in other corporations or partnerships? . . . . . . . . . . . . . . . . . . . . DVes DNo If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. THE FOt..l.OWlNQINFQrU/lAll()ttMUStEJI!Jtj'MIIJt:D WlTHTHI$SCHE:DQI..E.. A. Detailed calculations used in the valuation of the decedenfs stock. B. Complete copies of financial statements or Federal Corporate Income Tax returns (Form 1120) for the year of death and 4 preceding years. C. If the corporation owned real estate, submit a list showing the complete address/es and estimated fair market value/s. If real estate appraisalS have been secured, attach copies. D. List of principal stockholders at the date of death, number of shares held and their relationship to the decedent. E. List of officers, their salaries, bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year. List those declared and unpaid. G. Any other information relating to the valuation of the decedenfs stock. (If more space is needed, insert additional sheets of the same size) REV-1506 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C-2 PARTNERSHIP INFORMATION REPORT ESTATE OF Charles H. Leinenkugel RLENUMBER 21-06-0442 1. Name of Partnership Address Date Business Commenced Business Reporting Vear City 2. Federal Employer 1.0. Number 3. Type of Business State Zip Code Product/Service D Limited partner. If decedent was a limited partner, provide Initial Investment $ 5. l\,JW;,AMt_q'f; ,,' CMJI'AL~ta:." "..; A. B. C. D. 6. Value of the decedent's interest $ 7. Was the Partnership indebted to the decedent? ......................................... DVes DNo If yes, provide amount of indebtedness $ 8. Was there life insurance payable to the partnership upon the death of the decedent? . . . . . . . . . . . . D Ves D No If yes. Cash Surrender Value $ Net proceeds payable $ Owner of the policy 9. Did the decedent sell or transfer an interest in this partnership within one year prior to death or within two years if the date of death was prior to 12-31-82? DVes DNo Transferee or Purchaser Attach a separate sheet for additional transfers and/or sales. If yes. DTransfer DSale Percentage transferred/sold Consideration $ Date 10. Was there a written partnership agreement in effect at the time ofthe decedenfs death? . . . . . . . . . DVes DNo If yes, provide a copy of the agreement. 11. Was the decedenfs partnership interest sold? .......................................... 0 Ves D No If yes, provide a copy of the agreement of sale, etc. 12. Was the partnership dissolved or liquidated after the decedenfs death? . . . . . . . . . . . . . . . . .. . . . . DVes DNo If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 13. Was the decedent related to anyofthe partners? ........................................ DVes DNo If yes, explain 14. Did the partnership have an interest in other corporations or partnerships? . . . . . . . . . . . . . . . . . . . . DVes DNo If yes, report the necessary information on a separate sheet, Including a Schedule C-1 or C-2 for each interest. THE FQU..()WlNG IN~QRMAi'rQN ',..,U$1'81; SlJESMI tII:I)WrTHTH'$SCHEDlJl:.E' A. Detailed calculations used in the valuation of the decedent's partnership interest. B. Complete copies of financial statements or Federal Partnership Income Tax returns (Form 1065) for the year of death and 4 preceding years. C. If the partnership owned real estate, submit a list showing the complete address/es and estimated fair market value/s. If real estate appraisals have been secured, attach copies. D. Any other information relating to the valuation of the decedenfs partnership interest. REV.1507 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF RLE NUMBER Charles H. Leinenkugel 21-06-0442 All property joInt1y-owned with right of survivorship nut be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUEATDATE OF DEATH None TOTAL (Also enter on line 4, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV.1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Charles H. Leinenkugel 21-06-0442 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jo/ntIy-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1 2 3 4 DESCRIPTION Thornwald Nursing Home-Refund of Prepayment Dr. Michael Camlinde-Refund Physicians Bill US Treasury-Social Security Benefit in Transient Furniture VAlUE AT DATE OF DEATH 6,461.82 12.00 1,266.90 25.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 7,765.72 REV-1509 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Charles H. Leinenkugel 21-06-0442 If an asset was made joint within one y_ of the decedent's date of death,lt nut be reported on Schedule G. SCHEDULE F JOINTLY-OWNED PROPERTY SURVIVING JOINTTENANT(S) NAME A. Jane M. Bellinger ADDRESS 106 Stonehedge Drive Carlisle, Pa. 17013 RELATIONSHIP TO DECEDENT Daughter B. C. JOINTLY.owNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY "OF DATE OF DEAllf ITEM FOR JOINT MADE INClUDE NAME OF FINANCIAL INSTlTUTlON At() BAN< ACCOUNT NUMBER OR SNft.AR DATE OF DEAllf DECD'S VALUE OF tUllER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTlY-HELD REAl. ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 06/12/01 Orrstown Bank Checking A/C#2102 5,433.61 50 2,716.81 2 A Accrued Interest on #1 .29 50 0.15 Bank Statement Attached TOTAL (Also enter on line 6, Recapitulation) $ 2,716.96 (If more space is needed, insert additional sheets of the same size) REV-1510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Charles H. Leinenkugel 21-06-0442 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV.1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INCllllE 1HE NAME Of THE TRANSFEREE. THEIR RElATlONSHP TO DECEDENT At<<) DATE OF DEATH %OFDECD'S EXa..USION TAXABLE NUMBER THE DAle OF TRANSFER. AnACHA COPY Of 1HE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST IF APPI.ICAIllE) VALUE 1. CH Leinenkugal Trust-Orrstown Bank A/C#1331007-Valuation Attached 16 17,409.86 100 167 ,409.86 TOTAL (Also enteron line 7, Recapitulation) S 167,409.86 (If more space is needed. insert additional sheets of the same size) REV-1511 EX+ (12-99) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21-06-0442 ESTATE OF Charles H. Leinenkugel ITEM NUMBER A. 1. 2 Debl1 of decedent must be reported on Schedule I. DESCRIPTION AMOUNT FUNDERAL EXPENSES: Memorial Service Costs-Schedule Attached Travel Expense-Kansas Funeral-Schedule Attached 504.68 2,842.55 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)JEIN Number of Personal Representative(s) Street Address City Slate ZIP Year(s) Commission Paid: 2. Attorney Fees 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 67.00 5. Accountant's Fees 6,520.00 6. Tax Return Preparer's Fees 7. 8 9 10 Register of Wills-Estimated Filing Fees Jane M. Bellinger-Reimburse Postage&Stationery The Sentinel-Advertising Letters Testamentary Cumberland Law Journal-Letters Testamentary 15.00 23.41 107.99 75.00 TOTAL (Also enteron line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 10,155.63 REV-1512 EX+ (12-03) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Charles H. Leinenkugel 21-06-0442 Report deblIlncurred by the decedent prior to death which remained un. _ of the date of death, Including unreimburlld IIlIdIcalexpenses. VAlUE AT DATE OF DEATH ITEM NUMBER 1. 2 3 4 5 6 7 8 DESCRIPTION Belvedere Medical Group-Nursing Care Pa Dept of Revenue-2005 Income Taxes Pa Dept of Revenue-2006 Estimated Income Taxes Pharmerica-Drugs Orrstown Bank-Preparation 2005 Income Tax Returns Orrstown Bank-Trustee Fee 3/31/06 paid 4/25/06 Dr. Hartzell Pa Dept of Revenue-2004 Income Taxes 25.91 478.00 232.00 585.58 250.00 373.89 50.00 461.00 2,456.38 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Charles H. Leinenkugel NUMBER NAMEANDADDRESS OF PERSONIS) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [Include outright spousal distributions, and transfers under Sec.9116(a)(1.2)] 1 Jane M. Bellinger 106 Stonehedge Drive Carlisle, Pa 17013 2 Janet P. Gockerman 1110 Oakleigh NW Grand Rapids, Mi 49504 FILE NUMBER 21-06-0442 RELATIONSHIP TO DECEDENT Do Not list Trustee(s) Daughter Daughter AMOUNT OR SHARE OF ESTATE One-Half One-Half ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18,ASAPPROPRIATE, 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 B. CHARITABLE AND GOVERNMENTAl DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets oHhe same size) REV-1514 EX+ (12-03) COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN (Check Box 4 on REV.1500 Cover Sheet) ESTATE OF FILE NUMBER Charles H. Leinenkugel 21-06-0442 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death from 5-1-89 to 4-30-99, and in Aleph Volume for dates of death from 5-1-99 and thereafter. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. o Will 0 Intervivos Deed of Trust 0 Other o Ufe or 0 Term of Years o Life or 0 Term of Years o Life or 0 Term of Years o Life or 0 Term of Years o Life or 0 Term of Years 1. Value of fund from which life estate is payable .............................................. $ 2. Actuarial factor per appropriate table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest table rate - 03 1/2% 06% 010% OVariable Rate % 3. Value of life estate (Line 1 multiplied by Line 2) ... . . .. . . . .. . . . . . . . . . . .. . . . .. . .. . .. .. . . . ... $ o Life or 0 Term of Years o Life or 0 Term of Years o Life or 0 Term of Years o Life or 0 Term of Years 1. Value of fund from which annuity is payable ................................................ $ 2. Check appropriate block below and enter corresponding (number) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Frequency of payout- o Weekly (52) OBi-weekly (26) o Monthly (12) OQuarterty (4) o Semi-annually (2) OAnnually (1) OOther ( ) 3. Amount of payout per period ............................................................ $ 4. Aggregate annual payment, Line 2 multiplied by Line 3 ....................................... 5. Annuity Factor (see instructions) Interest table rate - 0 31/2% 06% 010% OVariable Rate % 6. Adjustment Factor (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Value of annuity-If using 31/2%,6%,10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax retum. The resulting life or annuity Interest(s) should be reported at the appropriate tax rate on Lines 13 and 15 through 18. (If more space is needed, insert additional sheets of the same size) REV.1644 EX+ (3-04) INHERITANCE TAX SCHEDULE L COMMONWEALTH OF PENNSYLVANIA RE~NDERPREPAYMENT INHERITANCE TAX RETURN OR INVASION OF TRUST PRINCIPAL ALE NUMBER 21-06-0442 RESIDENT DECEDENT I. ESTATE OF LEINENKUGEL CHARLES H (Last Name) (First Name) (Middle Initial) This schedule Is appropriate only for estates of decedents dying on or before December 12, 1982. This schedule is to be used for all remainder returns when an election to prepay has been filed under the provisions of Section 714 of the Inheritance and Estate Tax Act of 1981 or to report the invasion of trust principal. D. RENUUNDERPREPAYMENT: A. Election to prepay filed with the Register of Wills on (Date) B. Name(s) of Life Tenant(s) Date of Birth Age on date Term of years income or Annuitant(s) of election or annuity is payable C. Assets: Complete Schedule L-1 1. Real Estate. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 2. Stocks and Bonds ........................ $ 3. Closely Held Stock/Partnership . . . . . . . . . . . . .. $ 4. Mortgages and Notes. . . . . . . . . . . . . . . . . . . . .. $ 5. Cash/Misc. Personal Property . . . . . . . . . . . . . .. $ 6. Total from Schedule L-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ D. Credits: Complete Schedule L-2 1. Unpaid Liabilities .. . . . . . . . . . . . . . . . . . . . . . .. $ 2. Unpaid Bequests . . . . . . . . . . . . . . . . . . . . . . . .. $ 3. Value of Unincludable Assets. . . . . . . . . . . . . . .. $ 4. Total from Schedule L-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ E. Total Value of trust assets (Line C-6 minus Line 0-4) ............................... $ F. Remainder factor (see Table I or Table II in Instruction Booklet) . . . . . . . . . . . . . . . . . . . . . . . . G. Taxable Remainder value (Line E x Line F) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ (Also enter on Line 7, Recapitulation) III. INVASION OF CORPUS: A. Invasion of corpus (Month, Day, Year) B. Name(s) of Life Tenant(s) Date of Birth Age on date Term of years income or Annuitant(s) corpus or annuity is payable consumed C. Corpus consumed .......................................................... $ D. Remainder factor (see Table I or Table II in Instruction Booklet) ............ . . . . . . . . . . . . E. Taxable value of corpus consumed (Line C x Line D) .............................. $ (Also enter on Line 7, Recapitulation) REV-1647 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE M FUTURE INTEREST COMPROMISE Check Box 4a on Rev.1500 Cover Sheet ESTATE OF FILE NUMBER Charles H. Leinenkugel 21-06-0442 This Schedule Is appropriate only for estates of decedents dying after December 12, 1982. This schedule is to be used for all future interesis where the rate of tax which will be applicable when the future interest ves1s in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the future interest and attach a copy to the tax return. o Will 0 Trust 0 other I. Beneficiaries NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH AGE TO NEAREST BIRTHDAY 1. 2. 3. 4. 5. ll. For decedenis dying on or after July 1, 1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exerdses such withdrawal right. 0 Unlimited right of withdrawal 0 Limited right of withdrawal Ill. Explanation of Compromise Offer: IV. Summary of Compromise Offer: 1. Amount of Future Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2. Value of Une 1 exempt from tax as amount passing to charities, etc. (also include as part of total shown on Line 13 of Cover Sheet) .. $ 3. Value of Line 1 passing to cruse at appropriate tax rate Check One 0 6%, 3%. 0 0% .................. $ (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line 1 taxable at lineal rate Check One 06%. o 4.50/0 ........................ $ (also include as part of total shown on Line 16 of Cover Sheet) 5. Value of Line 1 taxable at sibling rate (12%) (also include as part of total shown on Line 17 of Cover Sheet) .. $ 6. Value of Line 1 taxable at collateral rate (15%) (also include as part of total shown on Line 18 of Cover Sheet) .. $ 7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) . . . . . . . . . . . . . . . . . . $ (If more space is needed, insert additional sheets ofthe same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX DIVISION SCHEDULE N SPOUSALPOVERTVCREOIT (AVAILABLE FOR DATES OF DEATH 01101192 TO 12131194) REV-1648 EX (11-99XI) ESTATE OF RLENUMBER Charles H. Leinenkugel 21-06-0442 This schedule must be completed and filed if you checked the spousal poverty credit box on the cover sheet. '.AWfiJt~:'-.euUlDt'.'(f . 1. Taxable Assets total from line 8 (cover sheet) . . . . .. . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Insurance Proceeds on Ufe of Decedent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Retirement Benefits ................................................................... 3. 4. Joint Assets with Spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 6d. 5. PA Lottery Winnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a. Other Nontaxable Assets: List (Attach schedule if necessary). .. 6a. 6b. 6c. 6. . SUBTOTAL (lines 6a, b, c, d) .......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Total Gross Assets (Add lines 1 thru 6) .................................................... 7. 8. Total Actual liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Net Value of Estate (Subtract line 8 from line 7) ............................................. 9. If line 9 is greater than $200,000 - STOP. The estate is not eligible to ciaim the credit. If not, continue to Part II. ,..i lilImON'INe(:)MI~;Z;{~-CdPI.:Qf'..f.dtr8I>lnC:lMCftl.t'ln~T.,... ar'..e.. .' "- "j,:",,,;;;,;;,,!.,;:.,,. ,',' '. ......... , '.' '. ........, '.' '.. .' . 4b. Average Joint Exemption Income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. = If line 4(b) is Teater than $40,000 - STOP. The estate is not e/i ible to claim the credit. If not, continue to Part Ill. PARl'W'- tALetJtATlotl.Qf;S.POUSAt...PdVERTY.C~E)rtfOR'IE$IQeNTAND.NONRESIDENt..E$'TATES., 1. Insert amount of taxable transfers to spouse or $100,000, whichever is less . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Multiply by credit percentage (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. This is the amount of the Resident Spousal Poverty Credit. Include this figure in the calculation of total credits on line 18 of the cover sheet. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. For Nonresidents. enter the ratio of the decedenfs gross estate in PA to the value of the decedenfs gross estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Multiply line 3 by line 4 and enter the total here. This is the amount of the Nonresident Spousal Poverty Credit. Include this figure In the calculation of total credits on line 18 of the cover sheet. . . . . . . . 5. REV.1649 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 0 ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) ESTATE OF ALE NUMBER Charles H. Leinenkugel 21-06-0442 Do not complete this sc:hedule unless the estate Is making the eIec:tIon to tax assets under SedIon 9113(A) of the Inheritance & Estate Tu Act. If the election applies to more than one trust or simlar arrangement, a separate form must be filed for each trust This election applies to the Trust (marllal, residual A, B, By-pass, Unified Credit, etc.). If a trust or simlar arrangement meets the requi'ements of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule 0, and b. The value of the trust or s1mDar arrangement is entered in whole or in part as an asset on Schedule 0, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entre value of the trust or similar property is included as a taxable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or s1mlar arrangement. The numerator of this fraction is equal to the amount of the trust or slmBar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. Part A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedenfs surviving spouse under a Section 9113(A) trust or similar arrangement Description Value Part A Total $ Part B: Enter the description and value of all interests included in Part A for which the Section 9113(A) election to tax is being made. Description Value Part B Total $ (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER ESTATE OF Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNDERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State - ZIP Year(s) Commission Paid: 2. Attorney Fees 3. FamUy Exemption: (If decedenfs address is not the same as claimant's, attach explanation) Claimant Street Address City State - ZIP Relationship of Claimant to Decedent 4. Probate Fees 5. Accountanfs Fees 6. Tax Return Preparer's Fees 7. TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets ofthe same size) H105.805 REV 1/05 This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $6.00 p 12534738 No. HICIli.I<<lIIoo.OI<<18 -- ..-r ILAc:I( IlK l._of_(RrIl._.1uIl lli..~. ~~-t-~.~, Local Registrar . APR S 2006 Date COMMONWEALTH OF PENNSYLVANIA' DEPARTIIENT OF HEALTH. VITAL RECORDS CERTlACATE OF DEATH STATE FILE NINIIER 4. ofDoolll(Md.doy.JIII) Olarles 5. Agol\.lllllillldoll 84 I'lL e. CouoIrofDoolll 7. _ofllith I. ..._.. Eau Claire, WI Id. F..-,-II",_",_IlMI~ Onberland Carlisle Borc. ......- 15.__ &...4.,. ,1)-12) 171._ PA Cmlberland 442 Walnut Bottan Rd. ~lis1e, PA 17013 II. _ _.. Mathias J. Leinenkuge1 2DL ___ 17II.~ o 0Il0r. to. _lie. l/ilIOOIlI White 15. ~5pMo1I.......__) 2 ClIIogo (104 .. 5tl 17c. 0 y.._u..dio Twp. ~ ~O:ofu..d- Carlisle CIplloIo . II. ____._..-j Clara A. Pierce - ---.-(SMl.~_"~ w 106 Stonehedge Drive, Carlisle, PA 17013 21.. _of (NoIItat......,.......",.._...... 2ld. 1QlIIDoo._"~ Evans Cre:nation Services Le:>1a, PA a. ... at A'" ,,' CAI/lIE lFllEA1H (101-"'---' ....21.....t _........-_ iPiIo...-.....,.-........,_.._OONOT___.....__ ........,-...___...........-..00 NOT__.__....... .....==-:; .. A '\4 't> Iluolotor.'_aI); ,-"",,,III_I.,. b. -.a....__......... _"__CAI/lIE =-.:='..~~~ .. Duolotor.._of): :~- :_tDdIIIl ~'-'~ OuIIlt"_.~aI): - --AoIopor -- o T. 'R"" 4- - - AoIopor....... __Io~ at CaIoo at DooIh? OT.ONo _ TIIWat..., 11. _ofDoolh ___ 0_ o _ 0-......... o _ 0 00uId1lol"_ _ _at...., (IIonII. doy."" II. I I<- o ~ z .1llIl CoIIIlIoI__(PIo!oicIIn......._at___,....IlIo___...~....211 T..._....-...__.....COIIII(II..._._ '__......,.__(PIo!oicIIn....--"'_......,........at~ "'..-at..-...-_...-.-...................COIIII(I)..._....... - 00.._11__............ ....,........__..._-..................COIIII(I)..._._-..c II. 111Io_............,.., f1 " ....1:_- .......-.....--.._.......PIIIl a ._UooClld*Io_ 0.,. o~ D No ..:-_ ai_ D Nol~_pIII,.. o ........... of_ 0__"'__41_ li- D Nol_W__O..,...I_ -- 0_.__"'.,.. SIc. _of ._Fllm.-'-'.o.. ..... *l/ilIOOIlI 0ImI0d: - l/ilIOOIlI o ___ 0 "--' 0_ Olk~~ ... "''''III~ . (]. V~" ..~- 71 l'Y'{) 0 I\, ::2. ~l ~ ... ~............- '-n.-. - -!Ilpd ............,.., f1a.'~L "I, ~O\ "'-IIoIIl21)~ P. Qf't1"'\ ~~"" J.... roo L...:i't"'"~~ ~~'Ul\. ~ ~ "to r4~H as. l\~~ 1&11 I~I \ 101 (See instructions P't STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND SHORT CERTIFICATE I, GLENDA FARNER STRASBAUGH Register for the Probate of Wills and Granting Letters of Administration in and for CUMBERLAND County, do hereby certify that on the 22nd day of May, Two Thousand and Six, Letters TESTAMENTARY in common form were granted by the Register of said County, on the ~$ ta te of CHARLES H LEINENKUGEL , la te of CARLISLE BOROUGH (Fir#. MitIdM. lMtJ ~ . in said county, deceased, to JANE M BELLINGER (FlrISt. Middle. lMtJ and that same has not since been revoked. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of said office at CARLISLE, PENNSYLVANIA, this 22nd day of May Two Thousand and Six. File No. PA File No. Date of Death 9~S. # 2006-00442 21- 06- 0442 4/02/2006 387-18-3635 ~.-?t~ ~~~ 21a\5~L Re ,ster f , S .. (}uJ/~ 1/1 ~,,~ Deputy NOT VALID WITHOUT ORIGINAL SIGNATURE AND IMPRESSED SEAL REGISTER OF WILLS <~UMBERLAND County, Pennsylvania CERTIFICATE OF GRANT OF LETTERS No. 2006- 00442 PA No. 21- 06- 0442 Es ta te Of: CHARLES H LEINENKUGEL (Fim, Middle, Lnt) Late Of: CARLISLE BOROUGH CUMBERLAND COUNTY Deceased Social Securi ty No: 387-18-3635 n,,: " .~' WHEREAS, on the 22nd day of May 2006 an instrument dated !.... t..: . 1~' . ~"overI1J')er 6th 1995 was admi tted to probate as the last will of :.:HARLES H LElNENKUGEL '{:'m, MIddM. ustJ ,'La te of CARLISLE BOROUGH, CUMBERLAND County, '7il0 d,:,ed on the 2nd day of April 2006 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA FARNER STRASBAUGH , Register of Wills in and ,for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby ':ertify that I have this day granted Letters TESTAMENTARY to: JANE M BELLINGER :':110 has duly qualified as EXECUTOR(RIX) 0nd ~as agreed to administer the estate according to law, all of which :=,'y.llJi'" appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, ;........ 0', P~RL!~LE, PENNSYL VANIA. ,", IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal !>f my office on the 22nd day of May 2006. r' 0&/71 it.- ~lJM:n; .'21n,sb'J L eglster 0 1:S./ , ePib/l- 1'Y1 'iJk;~ eputy * *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) {;I-O "r' () yil~ LAST WILL AND TESTAMENT OF CHARLES H. LEINENKUGEL I, CHARLES H. LEINENKUGEL, of OVerland Park, Johnson County, Kansas, do hereby make, publish and declare this as my Last Will and Testament, and do hereby revoke all Wills and Codicils at anytime heretofore made by me. FIRST: I direct my Executor to payout of my estate all lawful claims, including expens~s of my last illness and funeral, as soon after my death as practicable. " SECOND: At the time of my death, there may be in existence a written statement or list in my handwriting or signed by me, prepared either before or after the execution of this my Last will and Testament and either amended from time to time or not, disposing of items of tangible personal property, and, if so, I give and bequeath such items in accordance with such statement or list to the person or persons named therein. Any bequest to a legatee who does not survive me shall lapse. In order to avoid undue delay, I direct my Executor to diligently search for such list or statement, but if my Executor is unable to ascertain the location or existence of such list or statement, after a period of not less than three (3) months, my Executor may assume that no such list or statement exists. All other tangible personal property owned by me at the time of my death, together with all policies of fire, burglary, liability, property damage and other insurance on or in connection with the use of any such property, I give and bequeath to my wife, FRANCES JOHANNA LEINENKUGEL, as her absolute property, ,if she survives me, or if not, then to my children surviving me, as their absolute property, to be divided among them by my Executor in its sole discretion, in as nearly equal portions as may be practicable having due regard to the personal preferences of my surviving children, provided that if in the sole discretion of the Executor it shall not be practical to distribute any part of the foregoing property to my surviving children, then the Executor shall sell the same and add the proceeds to my residuary estate to be distributed as here~nafter provided. THIRD: If at the time of my death I have any power of appointment~~~de~ the Last will and Testament of my wife, FRANCES JOHANNA LEINENKUC;EL, or under the terms of any trust or trusts I::' ," " I - '.I ~, : - . "' :....., "" . . : . r: "'J .. _.,'t..'~ ~ CHL ".:. . i:.) jJd~5 6~:='~::j2ju. Last will and Testament of CHARLES H. LEINENKUGEL Page 2 created by me or by my said wife, I hereby declare that I intend not to exercise any of such powers and that nothing herein contained shall constitute an exercise thereof either in whole or in part. FOURTH: All of the rest, residue and remainder of my property and estate, real, personal and mixed, of whatsoever kind and wheresoever situated, of which I shall die seized or possessed, or of which I shall be entitled to dispose of at the time of my death (all of such property being hereafter referred to as my residuary estate) I give, devise and bequeath to the Trustee under that certain Trust Agreement of CHARLES H. LEINENKUGEL dated November 6th, 1995, between myself, as Grantor, and myself .and my wife, FRANCES JOHANNA LEINENKUGEL, as Co-Trustees, and to the Co- Trustees' substitutes and successors under such agreement, to be added to and held, managed, invested, reinvested and distributed as a part of the trust estate created thereunder upon all the terms, trusts and conditions thereafter pertaining thereto, including any amendments thereof made at any time prior to my death. If for any reason the said Trust shall not be in existence at the time of my death, or if for any reason a court of competent jurisdiction shall declare the foregoing testamentary disposition to the Trustee under such Trust Agreement as it exists at the time of my death to be invalid, then I give, devise and bequeath .all of said rest, residue and remainder of my property and estate to FRANCES JOHANNA LEINENKUGEL, as Trustee, and to her substitutes or successors under the Trust Agreement, described hereinabove, to be held, managed, invested, reinvested and distributed by the Trustee upon the terms, trusts and conditions pertaining to the period beginning with the date of my death as are now contained in such Trust Agreement; and for that purpose I do hereby incorporate such instrument by reference into this my Last Will and Testament. II 11 I' ; ~ i I II i! i! ! ! Irrespective of anything perein to the contrary, if, at the time any distribution of my residuary estate is to be made, the beneficiary or beneficiaries of any trust herein described, to which all or any part of such distribution is directed to be made, : shall be entitled to receive from the Trustee immediate distribution of the entire principal of such trust, then my Executor, instead of making distribution to the Trustee, shall distribute the part of my estate which is so distributable to the trust directly to the beneficiary or beneficiaries to whom, and in t the same proportions as, the Trustee would have been required to I distribute the same upon receipt from the Executor, and in such case, I hereby give, devise and bequeath such part of my residuary ~# CHL , . Last will and Testament of CHARLES H. LEINENKUGEL Page 3 estate accordingly. FIFTH: By way of illustration and not of limitation, and in addition to any inherent or implied or statutory powers it may now or hereafter have, ,I hereby expressly authorize and empower the Executor in its sole and absolute discretion: A. To purchase or otherwise acquire, and to retain, whether originally a part of my estate or subsequently acquired, any and all stocks, bonds, notes or other securities, or any variety of real or personal property, including stocks or int'erest in investment trusts, mutual funds, and common trust funds, as it may deem advisable, whether such investments be of the character permissible for investment by fiduciaries or not. Investments need not be diversified and may be made or retained with a view to a possible increase in value. The Executor may at any time render liquid my estate, in whole or in part, and hold cash or readily marketable securities of little or no yield for such period as it may deem advisable. B. To sell, lease, pledge, mortgage, transfer, exchange, convert or otherwise dispose of, or grant options with respect to, any and all property at any time forming a part of my estate, in such manner, at such time or times, for such purposes, for such prices and upon such terms, credits and conditions as it may deem advisable. Any lease made by the Executor may extend beyond the period fixed by law for leases made by fiduciaries. C. To borrow money for any purpose connected with the protection, preservation or improvement of my estate whenever in its judgment advisable, and as security to mortgage or pledge any real estate or personal property of which I may die seized or possessed or forming a part of the estate, upon such terms and conditions as it may deem advisable. D. To vote in person or by general or limited proxy with respect to any shares of stock or other securities held by it; to consent, directly or through a committee or other agent, to the reorganization, consolidation, merger, dissolution or liquidation of any corporation in which my estate may have any interest, or to the sale, lease, pledge or mortgage of any property by or to any ~~~ CHL I . I II I' II Last Will and Testament of CHARLES H. LElNENKUGEL Page 4 such corporation; and to make any payments and to take any steps which it may deem necessary or proper to enable it to obtain the benefit of any such transaction. E. To cause to. be registered in its name, individually or as Executor ,or in the name of its nominees, any securities or other property from time to time held by it, or to take and keep them unregistered, and to retain them or any part thereof in such condition that they will pass by,delivery. F. To exercise all options, rights and privileges to convert stocks, bonds, notes, mortgages or other property into other stocks, bonds, notes, mortgages or other property, to subscribe for additional or other stocks, bonds, notes, mortgages or other property; to make such conversions and subscriptions and to make payments therefor; and to hold such stocks, bonds, notes, mortgages, or other property so acquired as investments of the estate. G. To complete, extend, modify or renew any loans, ~ notes, bonds, mortgages, contracts, leases or any other obligations which I may own or to which I may be a party or which may be liens or charges against any of my property or against my estate, although I may not be liable thereon, in such manner as it may deem advisable; to pay, compromise, compound, adjust, submit to arbitration, sell or release any claims or demands of my estate against others or of others against my estate as it may deem advisable, including the acceptance of deeds of real property in satisfaction of bonds and mortgages, and to make any payments in connection therewith which it may deem advisable. H. To reduce the interest rate any time and from time to time on any note or mortgage constituting a portion of my estate, and to continue notes and mortgages upon or after maturity with or without renewal or extension upon such terms as it may deem advisable, without reference to the value of the mortgage security at the time of such continuance. I. Except as otherwise expressly provided elsewhere herein, to make any division or distribution of my estate in cash or in kind, or partly in both, upon the basis of ~ CHL II t' I I ! I ! i i I ! ; I! II II , j I, II II i I , , : : Last Will and Testament of CHARLES H. LElNENKUGEL Page 5 fair market values and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share, and for such purpose to determine the market value of any asset of my estate on the basis of-such quotations, evidence, data or information as it may deem pertinent or reliable without any limitation whatever. Any such decision shall be binding and conclusive upon all persons whomsoever. H. To execute ,and deliver any and all instruments in writing which it ,may deem advisable to carry out any of the foregoing powers. No person dealing with the Executor shall be obliged to inquire into the validity of any action taken by such Executor or be bound to see to the application of any money or other property paid or delivered to the Executor. K. To improve, manage, protect and subdivide any real property at any time forming a part of my estate; to dedicate parks, streets, highways, or alleys; to vacate any subdivision or part thereof and to resubdivide the same as often as desired; to contract to make leases and to grant options to purchase the whole or any part of the reversion and to contract respecting the manner of fixing the amount of present or future rentals; to partition said property, or any part thereof; to grant easements or charges of any kind, and to release, conveyor assign any right, title or interest in or about any easement appurtenant to any property or part thereof. L. To retain property bid in under foreclosure or taken over without foreclosure for such time as it shall deem advisable, and to dispose of such property by sale, exchange or otherwise upon such terms and conditions as to it shall seem advisable. M. To carry such insurance against such hazards, including public liability, and in such amounts in either stock companies or mutual companies as it shall deem advisable and to pay the cost thereof. N. To continue and operate any business owned by me at my death and to do any and all things deemed needful or appropriate by my Executor, including the power to incorporate or otherwise change the form of the business and to put additional capital into the business, for such 6-:;;// CHL Last will and Testament of CHARLES H. LEINENKUGEL Page 6 time as to it shall seem advisable. SIXTH: All estate, inheritance, legacy, succession or transfer taxes (including any interest and penalties thereon) imposed by any domestic. or foreign laws with respect to all property taxable under such laws by reason of my death, except any tax imposed on any generation-skipping "taxable terminations" or "taxable distributions", as defined in the Internal Revenue Code and except any tax imposed on any Qualified Terminable Interest Property (as defined in the Internal Revenue Code) held in trust for my benefit, whether or not, such property passes under this my Will and whether such taxes be payable by my estate or by any recipient of any such property, shall be paid by my Executor out of my estate as part of the expense of the administration thereof with no right of reimbursement from any recipient of any such property. SEVENTH: I hereby declare that my wife and I have entered into no contract with respect to our separate Wills, and neither the existence of this Will nor any' of its provisions should be construed as affecting in any way my wife's ~ndependent right to amend, modify, or revoke her separate Will at any time, either before or after my death, notwithstanding that her separate will may have been executed on or about the date hereof and may contain identical or reciprocal provisions to those contained herein. EIGHTH: In addition to all other powers conferred upon it herein, my Executor is expressly authorized and empowered - A. to join with my wife in filing joint income or gift tax returns, or both, for any period prior to my death, and in its sole discretion, to payout of my estate any part or all of the taxes or interest found to be due with respect to such returns; and B. to claim expenses as either income or estate tax deductions when an election is permitted by law and to make such adjustment of tax between income and principal as it shall deem proper. The decision of the Executor shall be binding and conclusive upon all persons. NINTH: In the interpretation or construction of the provisions of this my Will, the following shall govern and control: A. I hereby declare that at the date of execution hereof I I have no children who are deceased who are survived by descendants and I have the following children ~~ CHL Last Will and Testament of CHARLES H. LEINENKUGEL Page 7 who are living: JANET PIERCE GOCKERMAN JANE MARIE BELLINGER B. As used herein, the terms IIchildll, II children II , IIdescendantll, and "descendants" are intended to include any person adopted by me or by any child of mine, and the descendants of such adopted person. C. Throughout this Will the masculine gender shall be deemed to include the feminine or neuter, and the singular the plural, and ~ versa. TENTH: If my wife, FRANCES JOHANNA LEINENKUGEL, shall die simultaneously with me or under such circumstances as to render it difficult or impossible to determine who predeceased the other, I hereby declare that my said wife shall be deemed to have survived me and that the provisions of my will shall be construed upon that assumption, notwithstanding the provisions of any law establishing a different presumption or order of death or providing for survivorship for a fixed period as a condition of inheritance of property. If any legatee, devisee or beneficiary other than my wife shall die simultaneously with me or under such circumstances as to render it difficult or impossible to determine who predeceased the other, I hereby declare that I shall be deemed to have survived such legatee, devisee or beneficiary and that the provisions of my will shall be construed upon that assumption. ELEVENTH: The provisions herein made for my wife, FRANCES JOHANNA LEINENKUGEL, shall be in lieu of her dower, homestead, rights of election, absolute property, and all other rights in my estate except exempt property or statutory family allowance or statutory allowance for support, or statutory rights of similar nature however described; and, in the event she validly renounces this Will, then my estate remaining after the satisfaction of all her rights and estates therein shall be administered and distributed in the manner provided herein as though my said wife had predeceased me. I TWELFTH: I appoint my wife, FRANCES JOHANNA LEINENKUGEL, as I Executor of this my Last Will and Testament. If my said wife shall fail to qualify or decline or cease to act as Executor hereunder, I I ~~~.1 i I .1 CHL I I' I I' I, , I I! Ii ! , i i i; . I Last Will and Testament of CHARLES H. LElNENKUGEL Page 8 I appoint my daughters, JANET PIERCE GOCKERMAN and JANE MARIE BELLINGER as Co-Executors. If either of my daughters shall fail to qualify or decline or cease to act as Co-Executor hereunder, the other shall be the sole Executor. THIRTEENTH: I appoint my wife, FRANCES JOHANNA LElNENKUGEL, as Trustee of the trusts herein created., with the right to name JANET PIERCE GOCKERMAN and/or JANE MARIE BELLINGER as Co-Trustee{s) and to remove JANET PIERCE GOCKERMAN and/or JANE MARIE BELLINGER as Co- Trustee{s) without naming a successor Co-Trustee. JANET PIERCE GOCKERMAN and JANE MARIE BELLINGER, whether or not they were ever Co-Trustees of the trusts herein created, shall be Co-Trustees in the event that both CHARLES H. LEINENKUGEL and FRANCES JOHANNA LEINENKUGEL die, resign, or are unable to serve. Upon the death, or resignation or inability of either JANET PIERCE GOCKERMAN or JANE MARIE BELLINGER to serve, then the other of them shall be sole Trustee of the trusts herein created. Any individual named as Trustee or Co-Trustee shall be conclusively presumed to be unable to serve as such if a physician certifies in writing that such person is unable to manage his or her affairs. Upon issuance of such certification, such individual shall be deemed to have resigned as Trustee or Co-Trustee. I direct that no Executor or Trustee shall be required to give any bond in any jurisdiction and that if, notwithstanding this direction, any bond is required by any law, statute or rule of court, no sureties be required thereon. IN WITNESS WHEREOF, I have subscribed my name to this my Last will and Testament, consisting of ten (10) typewritten pages, on the margin of each of which, except the ones where my signature appears, I have placed my initials for purposes of identification this 6th day of November, 1995. ~--/r/'~~.,~_L~ 11- CHARLES H. LElNENKUGEL On the day and year last above written, the foregoing instrument, consisting of ten {10} typewritten pages, including the page on which this attestation clause appears, was signed, published and declared as and for his Last Will and Testament by the Testator, CHARLES H. LEINENKUGEL, in the presence of us, and thereupon we, at his request, and in his presence, and in the II presence of each other have hereunto subscribed our names as nII II : I l. , I Last Will and Testament of CHARLES H. LElNENKUGEL Page 9 witnesses this 6th day of November, 1995. 4 ~." (~ .~, ;;~~~~ ~ddress Matthew A. Buchmann 9640 Lee Boulevard Leawood. Kansas 66206 Address 8743 Melrose OVerland Park. KS 66214 STATE OF KANSAS ) ) ss. COUNTY OF JOHNSON ) Before me, the undersigned authority, on this day, personally appeared CHARLES H. LElNENKUGEL, MATTHEW A. BUCHMANN and JANET K. SCHMUTZLER, known to me to be the testator and the witnesses, respectively, whose names are subscribed to the annexed or foregoing instrument in their respective capacities, and, all of said persons being by me first duly sworn, said CHARLES H. LElNENKOGEL, testator, declared to me and to the said witnesses in my presence that said instrument is his Last Will and Testament, and that he has willingly made and executed it as his free and voluntary act and deed for the purposes therein expressed, and the said witnesses, each on his or her oath stated to me, in the presence and hearing of the said testator, that the said testator had declared to them that said instrument is his Last Will and Testament and that he executed same as such and wanted each of them to sign it as a witness; and upon their oaths each witness stated further that they did sign the same as witnesses in the presence of each other and in the presence of the testator and at his request, and that said testator at that time possessed the rights of majority, was of sound mind and under no restraint. I II 'j ! I I ! ~ h'~~-.' J~--,J' CHARLES H. LElNENKUGEL ~ 12;. ., , ~ /f. ;t:. ~ """--.. MATTHEW A. BUCHMANN Last will and Testament of CHARLES H. LElNENKUGEL Page 10 fft.r4P;t~ ~ T K. SCHMUTZLER Subscribed, acknowl"t~dged arid sworn to before me oy CHARLES H. LElNENKUGEL, Testator, MATTHEW A. BUCHMANN and JANET K. SCHMUTZLER, witnesses, this 6th day of November, 1995. "I r ANN GROGGER \ ~ NOTARY Pl.IB!JC ~ \ . STATE OF ~,tISAS IJ b I i M~P,wt E:cp. n Lf. 2-L~ \ ;I. ,..,.:- ~ Nota UbI - II i I 11 II l' I ~ ,:) ,,I TRUST AGREEMENT OF CHARLES H. LEINENKOGEL THIS AGREEMENT made this 6th day of November, 1995, between CHARLES H. LElNENKUGEL, of Overland Park, Kansas, as Grantor (hereinafter' sometimes calle'd . "Grantor" ) , "and' CHARLES H. LElNENKUGEL and FRANCES JOHANNA LElNENKUGEL, of OVerland Park, Kansas, as Co-Trustees (hereinafter sometimes called "Co- Trustees"); WITNESSETH: WHEREAS, Grantor desires to create a revocable Trust for the purposes hereinafter set forth: NOW THEREFORE, in consideration of the premises and of the mutual covenants herein contained, Grantor does hereby transfer, assign, convey and set over unto the Trustee, the property described in Schedule #1, hereto annexed. TO HAVE AND TO HOLD the same and any other property which the Trustee may hereafter at any time hold or acquire from Grantor or otherwise, all of which is hereinafter collectively referred to as the "trust estate", IN TRUST, NEVERTHELESS, for the following uses and purposes and subject to the following terms and conditions. FIRST: A. The Trustee shall hold, manage, invest and reinvest the trust estate, collect the income therefrom and pay over all of the net income, if any, to Grantor, in quarterly or more frequent installments, during his life, and upon his death shall divide the trust estate, as then constituted, including any additions thereto to which the Trustee may be entitled by reason of Grantor's death, into two shares determined as follows: 1. The first share (to be created only if Grantor's wife, FRANCES JOHANNA LElNENKUGEL, survives him), hereinafter sometimes referred to as the Marital Trust, shall be ~n an amount equal in value to the maximum estate tax marital deduction ~~ ~~ ,1 " Trust Agreement of CHARLES H. LEINENKUGEL Page 2 allowable in determining the Federal estate tax on Grantor's gross estate, as defined in the Internal Revenue Code, reduced by the value for Federal estate tax purposes of all items in Grantor's gross estate which qualify for said deduction and which pass or have passed to or for the benefit of Granter's wife under provisions of Grantor's Will, by operation of law, through insurance contracts, or otherwise; provided that this amount shall be reduced by such sum, if any is required, which will increase Grantor's taxable. estate to an amount which will fully utilize all (a) Federal estate tax credits available to Grantor's estate at the time of Grantor's death, and (b) any available State death tax credit to the extent that doing so does not cause an increase in the amount of death taxes payable to any State. In making the computations necessary to determine the amount of this share and in allocating the assets thereto, the Trustee shall be governed by the final determinations in the Federal estate. tax proceedings in Grantor's estate, as reported in writing to the Trustee by Grantor's Executor or Administrator, except that any property so allocated which was not valued in such proceedings shall be valued at its cost. In implementing such transfer, the Trustee is directed to distribute assets, including cash, having an aggregate fair market value at the date or dates of distribution amounting to no less than the amount of the transfer so computed, as finally determined for Federal estate tax purposes. In making such distributions the Trustee may give as much consideration to the basis of the assets as it deems appropriate. No asset or proceeds of any asset shall be included in the trust as to which a marital deduction is not allowable if included. The Marital Trust shall abate to the extent that it cannot be satisfied in the manner herein provided. Such share shall not be reduced by any estate or inheritance taxes. -6~~ ~~ Cm;- - JL ~ '. Trust Agreement of CHARLES H. LElNENKUGEL Page 3 2. The second share, hereafter sometimes referred to as the Non-Marital Trust, shall consist of so much of the trust estate as is not included in the first share and shall consist of all of said trUst estate, if Grantor's said wife does not surv~ve him. B. The property comprising the Marital Trust, if any, shall be held, managed, invested and reinvested by the Trustee, and the Trustee shall collect the income therefrom and pay over and distribute the. net income and principal thereof as follows: 1. While Grantor's said wife is living, the Trustee- (a) shall pay over to her, not less often than quarter-annually, all of the net income of the trust; and (b) . shall distribute such part of the principal of the Marital Trust to her as she may from time to time request in writing, but no one such payment shall exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the market value of the Marital Trust at the time such payment is made, and in the event of more than one such payment during a calendar year, the aggregate of all such payments in that year shall not exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the market value of the Marital Trust at the time the last payment is made. 2. Upon the death of Grantor's said wife, the Trustee shall pay any undistributed net income of the Marital Trust to the estate of Grantor's wife, and distribute the principal of the Marital Trust, after the payment therefrom of any Federal Estate Taxes or state death taxes arising as a result of the inclusion of the value of the Marital Trust in Grantor's said wife's taxable estate, to the Trustee of the Non-Marital Trust, to be held, administered and distributed as a part thereof, or, if the Non-Marital Trust shall not be in existence, then the Trustee shall thereafter hold, administer ~* J' Trust Agreement of CHARLEs H. LEINENKuGEL Page 4 and distribute said property in the manner set forth in this Article regarding the administration and distribution of the Non-Marital Trust as if Grantor had died immediately after the death of his said wife. 3.. If pl9rmitt.ed by law,. Grantor hloreby authorizes the Trustee, in its discretion, to elect that any part or all of any amount passing under Paragraph B of this Article FIRST be treated as. Qualified Terminable Interest Property, as defined in the Internal Revenue Code, for the Purpose of qualifying for the marital deduction allowable in determining the Federal Estate Tax upon Grantor's estate. Without limiting the discretion contained in the foregoing sentence, it is Grantor's expectation that the Trustee will make said election with respect to all of such amount unless circumstances existing at the time of Grantor's death render such an election contrary to the best interests of Grantor's estate. 4. Grantor intends that the property in the Marital Trust shall be available for the marital deduction allowed by the Federal estate tax law applicable to his estate. Therefore, anything herein to the contrary notwi thstanding, it is agreed that with respect to the Marital Trust: (a) During the lifetime of Grantor's said wife, the Trustee shall not, without her consent, retain beyond a reasonable time any property which may be or become unproductive or invest in unproductive property; (b) The Trustee, in its discretion, may join with Grantor's said wife in entering into any agreement wi th the Commissioner of Internal Revenue or other taxing authority in order to qualify the Mari tal Trust for such marital deduction; and (c) No power or discretion .granted to the Trustee by any other prOvision of this instrument shall be exercised or exercisable by it, except to the extent and in a manner ~ .:&..s f < Trust Agreement of CHARLES H. LEINENKUGEL Page 5 consistent with said intention, and any question pertaining to the Marital Trust shall be resolved accordingly. c. The property comprising the Non-Marital Trust shall be held, managed, invested and reinvested by the Trustee, and .the Trustee shall' collect the income .therefrom and pay over and distribute the net income and principal thereof as follows: 1. While Grantor's said wife is living, the Trustee shall pay over to her not 'less often than' quarter-annually, all of the net income of the trust. 2. During such time as Grantor's said wife is living, the Trustee shall pay over to her, in addition to any income payable hereunder, such amounts from the principal of the Non-Marital Trust ~s she may from time to time request in writing, but no one such payment shall exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the market value of the Non-Marital Trust at the time such payment is made, and in the event of more than one such payment during a calendar year, the aggregate of all such payments in that year shall not exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the market value of the Non-Marital Trust at the time the last payment is made. 3. Upon the death of Grantor's said wife or upon Grantor's death, if she' does not survive him, the Trustee shall divide the principal of the trust, as then constituted into a sufficient number of equal shares to create one share for each child of Grantor who is then li ving and one share for each child of Grantor who is then deceased but has one or more descendants then living. Each such share shall be held, managed and disposed of by the Trustee as follows: (a) Each share created for a deceased child of Grantor who has one or more descendants then living shall be paid over and distributed to the then living descendants of ~ CHL fZc; ~ FJL Trust Agreement of CHARLES H. LElNENKuGEL Page 6 such deceased child, ~ stirne~. (b) Each share created for a living child of Grantor shall be paid over and distributed to said living child. D.. If; 'upon -.the - termination of- any _ separate trust created hereunder, none of the persons to whom the principal and any undistributed net income of such trust is directed to be distributed is living, the Trustee in lieu of such distribution, shall pay over and distribute the same as follows: 1. Fifty percent (SOt) to the person or persons to whom, and in the shares and proportions in which, Grantor's administrator would have been required to distribute the same had Grantor died intestate, a resident of the State of Kansas and possessed thereof at such time. 2. Fifty percent (SOt) to the person or persons to whom, and in the shares and proportions in which the administrator of Grantor's .wife, FRANCES JOHANNA LElNENKUGEL, would have been required to distribute the same had Grantor's said wife died intestate, a resident of the State of Kansas and possessed thereof at such time. E. Irrespective of anything herein to the contrary, 1. If, upon the termination of any separate trust created hereunder, any part of the principal thereof shall be distributable to a child of Grantor for whose sole benefit the Trustee is then holding any part of another share in trust hereunder, the principal so distributable shall be added to and disposed of as a part of such other trust, subject to all the terms and provisions thereafter pertaining thereto; 2. Whenever any part of the principal of any trust created hereunder shall become distributable to a person who has not then attained twenty-four (24) years of age, as his absolute property, the Trustee may, in its discretion, withhold distribution of such property and invest and reinvest the same, collect the income therefrom, and during the time such person is under ~~* 'e: . .. Trust Agreement of CHARLES H. LEINENKUGEL Page 7 twenty- four (24) years of age, may apply so much of the net income or principal to the health, education, maintenance and support of such person as the Trustee deems necessary or advisable, without the intervention of any guardian or curator, and accumulate, invest and reinvest the balance of such income, if any, until such 'person attains the age.of .twenty-four (24) years, and. thereupon pay over to him the unexpended principal and income so withheld. If such person dies before attaining the age of twenty-four (24) years, all such principal and income shall be paid over to the estate of such person. The authority conferred upon the Trustee by this paragraph shall not operate. to suspend or prevent the absolute vesting of any property in such person. With respect to the administration of any such property, the Trustee. shall have all the powers, authority and discretion vested in it under the provisions of this agreement. 3. In addition to any renunciation rights conferred by law, any person may, by appropriate instrument, renounce, in whole or in part, any interest or power granted to such person by this Trust Agreement. SECOND: The provisions herein contained for the distribution of the income and principal of the trust estate, and of each and every share or .part thereof, shall be supplemented by and, when necessary, shall be subject to the following: A. If at any time, in the sole judgment of the Trustee, the aggregate of the income and principal payable hereunder and the funds available from all other sources of which the Trustee shall have knowledge, 1. to Grantor or to Grantor's said wife shall be insufficient to provide adequately for his or her health, education, maintenance and support; 2. to any descendant of Grantor, while an income beneficiary, shall be insufficient to provide adequately for the health, education, maintenance, and support of such descendant or for the health, education, maintenance, and support of any other person dependent upon him; ~~ Trust Agreement of CHARLEs H. LElNENKUGEL Page 8 the Trustee may pay to or for the benefit of Grantor, Grantor's said wife or other beneficiary from the principal of any trust estate created or then held for her or his benefit, such amounts as the Trustee, in its sole discretion, shall deem advisable for such purpose. Any payment made to Grantor's wife pursuant to the foregoing power shall 'be made from the Marital Trust, if sufficient, and, if not, from the Non-Marital Trust, but no payment shall be made from the Marital Trust which is not payable to her or made for her sole use and benefit., Grantor intends that the power. 'of invasion herein conferred shall be exercised liberally by the Trustee, and that the' interests of his wife be preferred to the interests of other beneficiaries; but the Trustee's decision as to the propriety and amount of any payment shall be final and binding upon all beneficiaries. B. Whenever the beneficiary of any trust hereunder shall be under the age of twenty-one (21) or under a legal disability or, in the sole judgment of the Trustee, shall for any reason be unable to apply any payments which he is entitled to receive hereunder to his or her own best advantage, the Trustee - 1. may make such payment directly to such beneficiary, or to the guardian of his property, or to a person with whom such beneficiary resides at the time of such payment, :or may itself apply the same for the benefit of such beneficiary, and, except in the case of payments from the Marital Trust, for the benefit of anyone dependent upon such beneficiary, in such manner as the Trustee shall deem best, and the receipt of such guardian or person for any payment so made shall be a full and complete discharge to the Trustee with respect to any such payment; and 2. may withhold part or all of such payment (other than principal required to be paid upon termination of any trust in whole or in part, and other than the income of the Marital Trust which shall be payable to Grantor's said wife, while living, in all events ) as, in the sole judgment of the Trustee, shall exceed the amount needed to provide for the suitable health, education, maintenance and support of such beneficiary, taking ~* Trust Agreement of CHARLES H. LEINENKUGEL Page 9 into consideration the needs of anyone dependent upon such beneficiary and all other funds available to him of which the Trustee shall have knowledge; and any income so withheld shall be added to the principal of the trust estate from which it was derived. The decision of the Trustee in any such case shall be final and binding upon all beneficiaries hereunder. c. To the extent permitt~d by law, none of the beneficiaries hereunder shall have any power to dispose of or to charge by way of anticipation or otherwise any interest given to such beneficiary; and all sums payable to any beneficiary hereunder shall be free and clear of debts, contracts, alienations and anticipations of such beneficiary, and of all liabilities for levies and attachments and proceedings of any kind, at law or in equity, and, in the case of a married woman, free from the control of her husband. . ~ I D. Upon the death of any beneficiary, any accrued, accumulated or unpaid net income, which would have been payable to such beneficiary had such beneficiary lived, shall be paid as income to the beneficiary next succeeding in interest, unless otherwise provided herein or unless such net income shall have been validly appointed pursuant to a power of appointment herein conferred. E. Until the Trustee shall have received written notice of any death or other event upon which the right to any payment may depend, the Trustee shall incur no liability for any payment made or action taken by it in good faith. F. Any person upon whom a power of appo~ntment is herein conferred may, at any time or from time to time during his life, release such power of appointment with respect to any or all of the property subject to such power and further limit the persons in whose favor such power may be exercised. G. In order to avoid undue delay, Grantor directs that if, at the expiration of three (3) calendar months after the date of death of any persons upon whom a testamentary power of appointment is herein conferred, no Will of such person, of which the Trustee has knowledge, has been offered for probate, the Trustee may find that such person died intestate and did not exercise the power of appointment herein conferred. ~~ ~()X CHL l?JL Trust Agreement of CHARLES H. LEINENKUGEL Page 10 Similarly, if at the expiration of three (3) calendar months after the date of such person's death, a Will of such person has been offered for probate or has been probated, the Trustee may find that such Will was the Last Will of such person and be guided by the provisions therein in determining whether or not the power of appointment herein conferred has been exercised, and, if exercised, the extent and. manner thereof. The provisions of the two preceding sentences relating to findings which the Trustee is permitted to make are intended to protect and acquit the Trustee in making distribution in accordance with any such finding. but are not intended to conclude the rights of persons beneficially interested as between themsel ves nor as against any others to whom the Trustee may have made any Such distribution. H. Any trust still in existence on the day twenty-one (21) years after the death of the last to die of all the beneficiaries herein named or described who are living at the time said Trust becomes irrevocable by Grantor's death, or otherwise, shall forthwith terminate. The Trustee, in its uncontrolled discretion, may terminate at any time any trust created hereunder which shall have an aggregate principal value of Fifty Thousand Dollars ($50,000.00) or less. upon termination of any trust, as herein provided, the Trustee shall pay over the trust estate, free and clear of any trust, to the beneficiaries then entitled to or permitted to receive the income thereof. THIRD: In addition to and not in limitation of, any powers conferred upon fiduciaries by statute or general rules of law, the Trustee is expressly authorized, in its sole and absolute discretion: A. To permit the proceeds of any insurance policy payable to it, or any part of such proceeds, to remain wi th the company under any option available under the terms of such policy, and the Trustee shall not be liable for any loss resulting to the trust estate by reason of having permitted such retention. B. To acquire as an asset of the Trust estate a life insurance policy on the life of any person to whom the income of the trust is then paYable, or on the life of any person in whom such income beneficiary has an insurable interest, from such companies and in such amounts as the Trustee may deem advisable; to pay premiums on all such POliCies, from income ~~~ _M~ CHL ~ " Trust Agreement of CHARLES H. LElNENKUGEL Page 11 or principal or both (other than income or principal of the Marital Trust), as the Trustee may determine and any such insurance shall be payable to, and all incidents of ownership shall be vested in, the Trustee. C. To retain and hold in or as a part of the trust estate any investment or other propertoy acquired from .Grantor. or Grantor's estate, with full power, nevertheless, to change and vary the form of any investment from time to time as to it shall seem best. D. To invest the trust estate in such stocks, bonds, notes and other securities or property, real or personal, including shares or interests in investment trusts and common trust funds, and to write call options on securities held by the trust estate, as it may deem advisable, even though such investments may not be of the character generally deemed permissible for investments by fiduciaries. Investments need not be diversified and may be made or retained with a view to possible increase in value. The Trustee may at any time hold cash or readily marketable securities of low yield for s~ch period as it may deem advisable. E. To sell, exchange, conveyor dispose of, or to grant opt ions with respect to, . any property, real or personal, which may at any time form part of the trust estate, and any sale may be made by private contract or by public auction, and for cash or upon credit, or partly for cash and partly upon credit, as it may deem best, and no person dealing with the Trustee shall be bound to see to the application of any monies paid. F. To exercise any rights and privileges to convert investments or other property into other investments or other property and to subscribe for additional securities, and to hold any assets so acquired as investments of the trust estate. G. To vote in person or by proxy on any stocks or other securities held by it. H. To join in, or to dissent from and to oppose, the reorganization, recapitalization, consolidation, sale or merger of corporations or properties in which it may be interested as Trustee upon such terms and conditions as it may deem wise, and to accept any securities which may be issued ~~ -Io~ CHL ~ Trust Agreement of CHARLEs H. LEINENKUGEL Page 12 upon any such reorganization, recapitalization, consolidation, sale or merger, and thereafter to hold the same. I. To manage, operate, repair and improve and to mortgage or lease, or both, regardless of the length of the term, any real e~tate forming a part of the trust estate. H. To establish, from rents, profits and other "income, such reserves for taxes, assessments, insurance, repairs, improvements, depreciation and maintenance of bUildings and other property, as it shall deem adyisable and consistent wi th the PUrposes of Grantor. K. To continue to operate any business owned by Grantor and to do all things deemed advisable in connection therewith, including the power to incorporate or otherwise change the form of the business and to put additional capital into it, as it may deem best. L. To compromise, compound and settle any obligation due to or from the trust estate (including Grantor's estate where appropriate), to reduce the rate of interest on, and to extend or otherwise modify, or to foreclose upon default or otherwise enforce, any such obligation. M. To enforce or to abstain from the enforcement of any right, obligation or claim, and to abandon," if in its absolute discretion it shall deem it advisable, any property, real or personal, which may at any time form a part of the trust estate, and in general, to protect in every way the interests of the trust estate and of the beneficiaries thereof, either before or after default. N. To cause to be registered in its name, individually or as Trustee, or in the name of its nominees, any securities or other property from time to time held by it, or to take and keep them unregistered, and to retain them or any part thereof in such condition that they will pass by delivery. O. To lend funds of the trust estate to Grantor's estate, upon such terms and conditions as the Trustee shall approve. P. To borrow money for any purpose connected with the protection, preservation or improvement of the trust estate whenever in its jUdgment advisable, and as security therefor to mortgage or pledge any property forming a part of the trust ~~~~ -- em:;-- FJL t. ) . Trust Agreement of CHARLES H. LElNENKUGEL Page 13 estate upon such terms and conditions as it may deem advisable. Q. Except as othe%Wise expressly provided elsewhere herein, to make any division or distribution in cash or in kind, or partly in cash and partly in kind, on the basis of market values "at. the" time of such"division or distribution, or if there be no recognized market value, at the fair value thereof. Any determination of recognized market value or fair value of any security or property made by the Trustee for the purposes hereof shall be deemed p~esumptively correct. R. To pay any and all expenses, costs, fees (including the Trustee's own fees), taxes, penalties or other charges and except as otherwise expressly provided herein to charge the same against principal or income or partly against the principal and partly against the income of the whole or any part of any trust. S. To determine, in case of doubt, how any money or other property received, or any gain or loss realized or incurred, shall be allocated as between income and principal, and to apportion between income and principal any loss or expenditure in'connection with the trust estate, as it may deem just, except that: 1. in the case of securities purchased at a discount the entire subsequent sale price or maturity value shall be credited to principal; 2. in the case of securities purchased at a premium, the premium shall be charged against principal without amortizing the same. T. To rely upon any information, affidavit, certificate, letter, notice, telegram, or other document, or upon any telephone conversation believed by it to be genuine and sufficient. u. To submit to final arbitration any matter of difference with others. V. To employ agents, attorneys and other persons whose services may be required in the administration of the trust estate and to pay them reasonable compensation. ~~ Trust Agreement of CHARLES H. LElNENKUGEL Page 14 FOURTH: Grantor or any other person may, at any time and from time to time, transfer, deliver, bequeath or devise to the Trustee additional cash Or other Property acceptable to it which shall thereupon become a part of the trust estate and shall be held, managed and paid over by the Trustee, in accordance with and subject in all respects to the provisions of this Agreement; provided, however, that the Provisions made herein and in Grantor's Will for his wife, FRANCES JOHANNA LEIlIENIroGEL, shall be in lieu' of her marital rights and all other rights in Grantor's estate except for exempt property and the statutory allowance for support, and, in the event she validly renounces said Will, then the trust estate shall be administered and distributed in the manner provided herein as though said wife had predeceased Grantor. Any property, whether originally or Subsequently transferred to the Trustee, may be commingled and treated as part of a single trust. w. To make, execute, acknowledge and deliver any and all deeds, leases, assignments and other legal instruments necessary or proper to carry out the provisions of this agreement. . X. The Trustee shall be authorized but .not required to . consOlidate-, merge. and commingle,.'in whole or in part,. .at any time, the funds and property constituting the Non- Marital Trust or any separate share thereof with those funds or property of any other trust estate held and administered for the same benefic~ary or beneficiaries, provided that the terms of said trust are coincident to such an extent that there will be no conflict in the administration thereof, and to this end, the Trustee may establish a common system of accounting wherein the two or more trust estates shall be treated as one. FIFTH: The Trustee shall be entitled to all income accrued and unpaid on any securities at the time of their receipt, and subject to the provisions of Article THIRD, paragraph S hereof, the same shall be income. No dividend, the record date of which is prior to the delivery to Trustee of the shares on which such dividend is deClared, shall become the Property of the trust. SIXTH: The Trustee shall at any time during the administration of Grantor's estate purchase with trust funds at the market value thereof at the time of purchase, any securities or other Property tendered to it by the Executor or Administrator of Grantor's estate. In case of uncertainty as to the market value of any property, it shall be fixed by the Trustee and Grantor's ~~ CHL ..J-~~ - FJL . . Trust Agreement of CHARLES H. LEINENKUGEL Page 15 Executor or Administrator, and their determination as to such value shall be binding and conclusive upon all persons claiming under this Agreement. If they shall be unable to agree, such value shall be determined by an appraiser to be agreed upon and appointed by them and his determination shall be conclusive in like manner. The expenses of any such appraisal shall be borne equally by Grantor's estate and by the Non-Marital'Trust. . ' If the assets of Grantor's estate should be insufficient to satisfy Grantor's debts, expenses of administration, and any estate, inheritance, legacy, succes~ion and transfer taxes, including penalties or interest thereon, which are to be paid by Grantor's estate under the terms of Grantor's Will or otherwise, and any other lawful charges against Grantor's estate, the Trustee shall distribute to Grantor's personal representatives, or may pay directly to the appropriate creditors or taxing authorities, the difference between the amount required for such purposes and the amount available therefor in Grantor's estate. The Trustee may rely, without inquiry, upon the written statement of Grantor's personal representatives as to the amount of such debts, expenses, taxes 'and charges and the assets available for payment thereof. The Trustee may distribute such amount at one time or in installments and need not seek contribution from any source. In the event that there should be no administration of Grantor's estate, the Trustee is directed to pay all estate, inheritance, succession and transfer taxes which become payable by reason of Grantor's death, except (a) any tax imposed on any generation-skipping "taxable terminations" or "taxable distributions", as defined in the Internal Revenue Code; or (b) any tax imposed on any Qualified Terminable Interest Property (as defined in the Internal Revenue Code) held in trust for the benefit of the Grantor. The Trustee may pay Grantor's debts and the expenses of his last illness, funeral and burial, claims for which are filed with the Trustee by the appropriate creditors within four (4) months after Grantor's death. The decision of the Trustee as to the validity of such taxes, debts and expenses shall be binding upon all beneficiaries of the trust. To the extent possible, payment shall be made from the Non-Marital Trust and the Trustee may delay distribution to beneficiaries of trust principal until the entire amount to be paid under this Article SIXTH shall have been paid or provided for. SEVENTH: Notwithstanding any other prov~s~on herein to the contrary, the Executor or Trustee, as the case may be and to the extent permitted by law, is hereby given the following directions, ~~~ eHL 97. .x FJL Trust Agreement of CHARLES H. LEINENKUGEL Page ~6 powers and discretions for the purposes of reducing generation- skipping taxes, such directions to be exercised by the Executor or Trustee as provided herein, and such powers and discretions to be exercised in the absolute discretion of the Executor or Trustee, all without liability or responsibility to the Executor or Trustee for any action taken with respect to such directions, powers or 'discre'tions: A. Subj ect to Paragraph H. hereof, the Executor or Trustee, as the case may be, may allocate Grantor's GST exemption under Section 2631(a) o~ the Internal Revenue Code of 1986, as amended, to any property as to which Grantor is the Transferor, whether or not such property passes under this Trust Agreement, and whether or' not such property passes at or prior to Grantor's death, may elect that a deemed allocation under Section 2632 of the Internal' Revenue Code of 1986, as amenc:i.ad, not.. apply to a transfer, and may revoke any such election that a deemed allocation not apply to a transfer. B. To the extent Possible, any payment by the Trustee pursuant to Article SIXTH of this Trust Agreement shall be made from property as shall not be exempt from any Generation- S]cipping Transfer Tax imposed under Chapter 13 of the Internal Revenue Code of 1986, as amended, unless Grantor's Federal estate tax or State death tax shall be increased thereby. C. To the extent practicable, any payment by the Trustee to a Non-Skip Person as defined in Section 2613 (b) of t'he Internal Revenue Code of 1986, as amended, pursuant to any discretionary power shall be made from such trust estate as shall not be exempt from any Generation-Skipping Transfer Tax imposed under Chapter 13 of the Internal Revenue Code of 1986, as amended, and any payment made to a Skip Person, as defined in Section 2613 (b) of the Internal Revenue Code of 1986, as amended, pursuant to any discretionary power shall be made from such trust estate as shall be exempt from any Generation- Skipping Transfer Tax. D. Notwi thstanding any provision of this instrument to the contrary, no Trustee shall have the authority to exercise any power or discretion granted by this instrument or by law if the authority to exercise such power or discretion could reduce or discharge the legal obligation of a Non-Skip Person as determined in Section 2613 (b) of the Internal Revenue Code of 1986, as amended, to support any person. ~~ CHL -?G?~ FJL , . Trust Agreement of CHARLES H. LEINENKOGEL. Page 17 E. As to any separate trust created hereunder containing assets exempt in part, but not in their entirety, from the Generation-Skipping Transfer Tax imposed under Chapter 13 of the Internal Revenue Code of 1986, as amended, the Trustee may divide such separate trust into two trusts, one of which has a Generation-Skipping Transfer Tax inclusion 'ratio of Q.and.the other ef which has a Generation-Skipping. Tax inclusion ratio of 1, each of the trusts having the same terms as such separate trust, except that a descendant of Grantor's who is the income beneficiary of the separate trust shall have a general testamentary power of appointment as to the trust with the inclusion ratio of 1. {" F. If any trust being held for the benefit of a descendant of Grantor's shall terminate by reason of the death of such descendant and a Generation-Skipping Transfer Tax under Chapter 13 of the Internal Revenue Code of 1986, as amended, would otherwise be imposed on any part or all of such trust, then, in lieu of distributing such trust under such provisions, the Trustee shall distribute such part or all of such trust as would otherwise be subject to such Generation- Skipping Transfer Tax in such manner as .said descendant shall by will appoint, and said descendant is hereby given a general testamentary power of appointment over such trust, exercisable by said descendant alone and in all events, but it .must be exercised, if at all, by a Will which makes specific reference to said power. If said descendant shall fail to exercise said. general testamentary power of appointment or if the exercise thereof shall be invalid, the assets of said trust not effectively appointed shall be distributed or held in trust in the same manner as provided in such trust, and the provisions of this Paragraph F. shall not be applicable. ,: G. The Executor or Trustee, as the case may be, shall allocate any of Grantor's unused GST exemption under Section 2631 (a) of the Internal Revenue Code of 1986, as amended, first to the Non-Marital Trust, to the extent possible, and then to the Marital Trust, to the extent possible, and then to any other property as to which Grantor is the Transferor, whether or not such property passes under Grantor's will or Trust Agreement, and whether or not such property passes at or prior to Grantor's death. In the event that any GST exemption shall be allocated to the Marital Trust, then the Trustee shall divide the Marital Trust into two sub-shares. The first sub-share shall be an amount equal to any such unused GST exemption. The second sub-share shall be an amount equal to ~ CHL MO< FJL Trust Agreement of CHARLEs H. LEINENKUGEL Page 18 the remainder of the Marital Trust not allocated to the first sub-share. The provisions of Paragraph A. of Article FIRST of this, Trust Agreement shall otherwise apply to such sub-shares except that, to the extent Possible and to the extent that generation-skipping taxes will not be increased thereby, any taxes required to be paid by the Marital Trust upon Grantor's death pursuant to said . Paragraph "A."shall be 'paid out of that part of the second sub-share of the Marital Trust which has not been elected to be treated as Qualified Terminable Interest Property. Each sub-share of the Marital Trust shall constitute a separate trust estate .to be administered pursuant to the provisions of Paragraph B. of Article FIRST of this Trust Agreement. H. In the event that any GST exemption shall be allocated to the Marital Trust, the Executor or Trustee, as the, case may be, shall make the election under Section 2652(a) (3) of the Internal Revenue Code of 1986, as amended, to treat that part of the Marital Trust which has been elected to be treated as Qualified Terminable Interest Property and as to which the GST exemption has been allocated as if such Qualified Terminable Interest Property election had not been made. I. Notwithstanding the provisions of Paragraph B.2. of Article FIRST of this Trust Agreement, upon the death of Grantor's Spouse, to the extent possible and to the extent that generation-skipping taxes are not increased thereby, the Trustee shall pay from such part of the Marital Trust as shall not be exempt from any Generation-Skipping Transfer Tax imposed under Chapter 13 of the Internal Revenue Code of 1986, as amended, if sufficient, and if not, from the principal of such of the Non-Marital Trust, if any, as shall not be exempt from any Generation-Skipping Transfer Tax, if SUfficient, and if not, from the remainder of the Marital Trust, any Federal estate taxes or State death taxes arising as a result of the inclusion of the value of the Marital Trust in Grantor's said spouse's taxable estate. After such payment, the Trustee shall pay any undistributed net income and the principal of the Mari tal Trust pursuant to the remaining provisions of said Paragraph B.2. EIGHTH: If any beneficiary shall die simultaneously with Grantor or under such circumstances as to render it impossible or difficult to determine who died first, Grantor directs that: ~ ~~ FJL . . I Trust Agreement of CHARLES H. LEINENKUGEL Page 19 A. In the case of Grantor's said wife, said wife shall be deemed to have survived him; and, B. In the case of any beneficiary other than Grantor's wife, Grantor shall be deemed to have survived such beneficiary; and the provisions of this Agreement shall be construed and the dispositions of property herein made shali be governed accordingly. . NINTH: The Trustee shall render an account once each twelve months to each adult, competent beneficiary and to the guardian, if any, or parent (in the case of a minor having no guardian) of any beneficiary under a disability who is then receiving or entitled to receive income hereunder. The account shall show the receipts, disbursements and distributions of principal and income since the last accounting, and the assets on hand. If no objection shall be made to any account so rendered within ninety (90) days after a copy thereof has been deposited in the mail addressed to any person entitled thereto, as above provided, such person shall be concluai vely presumed to have approved all actions reflected in the account so rendered. Notwithstanding any statute or rule of law to the contrary, no trustee shall be required to qualify or to file inventories or accountings in any probate or other court. TENTH: In addition to reimbursement of expenses incurred in the performance of its duties under the trusts hereby created, the Trustee shall receive reasonable compensation for its services, which in the case of a corporate Trustee shall be in accordance with its fee schedule in effect from time to time. ELEVENTH: Any trustee acting hereunder may resign at any time by delivering not less than thirty (30) days' written notice to Grantor, during his lifetime, and after his death, to its Co- Trustee, if any, and a majority in interest of the adult and otherwise legally competent beneficiaries, or the natural or legal guardian of any minors or otherwise legally incompetent beneficiaries, to whom income may then be payable. A majority in interest of such beneficiaries, or their natural or legal guardians, may remove any Trustee or Co-Trustee at any time acting hereunder by instrument in writing delivered to it not less than thirty (30) days prior to the effective date of such removal. The person, to whom such notice of resignation shall be given or who shall exercise such power or removal, may, without liability to any present or future beneficiary, approve the accounts of, and give a ~ ~:< FJL Trust Agreement of CHARLES H. LElNENKUGEL Page 20 full and complete release and discharge to, any such resigned or 'removed Trustee, and when such resignation or removal of the Corporate Trustee or Co-Trustee occurs may appoint (but at such person's discretion need not, if one of the original Individual Trustees is still serving) any bank or trust company having a combined capital and surplus of not less than Five Million Dollars ($5,000,'000'.00), wherever situated, "as Successor Trustee or Co... Trustee hereunder. No successor Trustee shall be liable. or responsible for any act or default of any predecessor Trustee or for any loss or expense resulting from or occasioned by anything done or neglected to be done in the administration of the trust estate prior to its becoming a Trustee, nor shall it be required to inquire into or take any notice of the prior administration of the trust estate. TWELFTH: Upon the death, resignation, or inability of either CHARLES H. LElNENKOGEL or FRANCES' JOHANNA LElNENKOGEL to serve as Co-Trustee, the other of them shall be sole Trustee with the right to name JANET PIERCE GOCKERMAN' and/or JANE MARIE BELLINGER as Co- Trustee(s) and to remove JANET PIERCE GOCKERMAN' and/or JANE MARIE BELLINGER as CO-Trustee(s) without naming a Successor Co-Trustee. JANET PIERCE GOCXERMAN and. JANE MARIE BELLINGER, whether or not they were ever CO-Trustees of the trusts herein created, shall be Co-Trustees in the event that both CHARLES H. LElNENlCOGEL and FRANCES JOHANNA LElNENKOGEL die, resign, or are unable to serve. Upon the death or resignation or inability of either JANET PIERCE GOCKERMAN Or JANE MARIE BELLINGER to serve, then the other of them shall be sole Trustee of the trusts herein created. Any individual named as Trustee or CO-Trustee shall be conclusively presumed to be unable to serve as such if a physician states in writing that in the opinon of such physician such person is unable to manage his or her affairs. Upon issuance of such statement, such individual shall be deemed to have resigned as Trustee or Co-Trustee. THIRTEENTH: All the estate, powers, trusts, duties and discretion anywhere herein created or conferred, shall be held, possessed or exercised by and shall extend to any Trustee hereunder, whether such be the Trustee named herein or its successors or substitutes. No bond shall be required in any jurisdiction of any Trustee acting hereunder. FOURTEENTH: This instrument shall be construed and administered, and the validity of the trusts hereby created shall be determined, in accordance with the laws of the State of Kansas. In the interpretation or construction of the provisions of this instrument, the following shall govern and control: ~~ CHL ~J)) FJL .:. . I . Trust Agreement of CHARLES H. LEINENKUGEL. Page 21 A. Grantor hereby declares that at the time of the execution hereof, he has no deceased children who are survived by descendants, and he has the following children who are living: JANET PIERCE GOCKERMAN JANE MARIE BELLINGER B. The terms II child" , "children" , "descendant" , and "descendants" shall include any. child legally adopted by Grantor or by any descendant of his, or .'the descendants of any such legally adopted child. C. The masculine gender shall be deemed, where appropriate to include the feminine or neuter, and the singular the plural, and ~ versa. FIFTEENTH: The Trustee accepts the trust upon the terms herein set forth. l' SIXTEENTH: Grantor expressly reserves the right, at any time and from time to time, to alter, amend and revoke this Agreement, in whole or in part, by duly executed instrument delivered to the Trustee. No amendment shall be made, however, which shall in any way increase the obligations of the Trustee hereunder or change its rights or duties without its written consent. Upon any revocation, the Trustee shall deliver to Grantor, against receipt, any property on hand as to which the Trust has been revoked, together with such supporting instruments as may be necessary to release any interest the Trustee may have in or to such property. SEVENTEENTH: At any time before his death, Grantor may withdraw any insurance policies deposited hereunder from the possession of the Trustee, pledge or assign them, change the beneficiaries, and receive all dividends, surrender values and other payments on account thereof. The Trustee shall take any steps necessary to enable Grantor to exercise any such rights. The Trustee shall be under no duty to pay, or to see to the payment of, premiums on any policies deposited with it. The Trustee shall have no claim against Grantor's estate by reason of unpaid premiums or loans secured by any such policies or other action of Grantor. After Grantor's death, the Trustee shall make reasonable efforts to collect the proceeds of any policies of insurance payable to it. The Trustee may reimburse itself out of the Trust estate for any advances made in attempting to collect any such proceeds, but it ~ :;9~ FJL Trust Agreement of CHARLES H. LEINENKoGEL Page 22 shall not be obligated to bring suit therefor or to compromise, adjust, settle or submit to arbitration any such claim unless and until it shall have been indemnified to its satisfaction for any expense in connection therewith. No insurance company shall be required to see to the application of any money paid to the Trustee. EIGHTEENTH: This Agreement shall extend to and be binding upon the personal representatives and assigns of Grantor and upon the successors of the Trustee. IN WITNESS WHEREOF, this instrument has been executed, as of the day and year first above written by Grantor and the Trustee. GRANToR: ~'.H~~il" t? TRUSTEE: ~~,,~. ~ ~--e- CHARLES H. LEINENKoG , CO-Trustee ~~~:,~~- LE~C~-Trustee STATE OF KANSAS COUNTY OF JOHNSON ) ) ss. } On this 6th day of November, 1995, before me, the undersigned, a Notary Public, personally appeared CHARLEs H. LElNENKoGEL, to me known to be the same person described in and who executed the foregoing instrument and acknowledged that he executed the same as his free and voluntary act and deed. IN WITNESS WHEREOF, I have hereunto set my hand and affixed my -:'. ,': --.. Trust Agreement of CHARLES H. LEINENKUGEL- Page 23 notarial seal on the day and year last above written. 4.-n~..,;/ 4.11/--'...... <-, Notary Public - MATrHew A. BUCHMANN NOTARY PUBUC STATE OF)!MI~ q 7 MyAfJ14. ElqI.~ STATE OF KANSAS ) ) SSe ) COUNTY OF JOHNSON ,<'it. On this 6th day of November, 1995, before me, the undersigned, a Notary Public, personally appeared FRANCES JOHANNA LEINENKUGEL, to me known to be the same person described in and who executed the foregoing instrument and acknowledged that she executed the same as her free and voluntary act and deed. IN WITNESS WHEREOF, I have hereunto set my hand and affixed my notarial seal on the day and year last above written. ~i?&".,4tVV 4, 4--4~~ Notary Public I MATTHEW A. BUCHMANN / NOTARY PUBUC I srA1EOF~ ! My Appa. Elcp. -' II ~/ 9 7 J Schedule #1 to Trust Agreement of CHARLES H. LElNENIroGEL Undivided one-half interest in house at 5431 West lOOth Street, Overland Park, KS 66207. - . ..f~' ~ ......:.......". . .' .:~:~::!ii~~~'.l~i~.'. 4. .~ . FIRST AMENDMENT TO THE CHARLES H. LElNENKUGEL TRUST AGREEMENT DATED NOVEMBER 6, 1995 This First Amendment to the Charles H. Leinenkugel Trust Agreement dated November 6, 1995 is made and entered into this 25th day of April, 1997, by and between c~s H. LElNENKUGEL, of Overland Park, Kansas, as Grantor, herein sometimes called "Grantor") and FRANCES JOHANNA LElNENKUGEL and CHARLES H. LEINENKUGEL as Original Trustees, (herein sometimes called "Trustee") . WHEREAS, Grantor established a funded, revocable trust with the Trustee under that certain Trust Agreement dated November 6, 1995; and, WHEREAS, Grantor have authority under ARTICLE SIXTEENTH of the Trust Agreement to amend the Agreement; NOW THEREFORE, in consideration of the premises and of the mutual covenants contained herein, and pursuant to the right reserved under ARTICLE SIXTEENTH of the Charles H. Leinenkugel Trust Agreement dated November 6, 1995, Grantor and the Trustee hereby amend the Trust Agreement as follows: 1. The Paragraph A. of ARTICLE FIRST is deleted and the following Paragraph A of ARTICLE FIRST is inserted in its place "A. During Grantor's life, the Trustee shall hold, manage, invest and reinvest the Trust Estate, collect the income therefrom and distribute all of the net income, if any, to Grantor, in quarterly or more frequent installments, shall distribute such part or all of the principal of the Trust Estate as Grantor may request. from time to time by an instrument or instruments in writing delivered to the Trustee and shall distribute to Grantor from the principal of the Trust Estate such amount or amounts as the Trustee shall from time to time deem appropriate to provide for the health, education, maintenance and support of Grantor, Grantor's spouse or any descendant of Grantor who may be dependent upon Grantor or Grantor's spouse, upon consideration of other funds actually known by the Trustee to be available to such beneficiaries for such purposes. Upon the death of Grantor, in the event the Trustee is holding title to any furnishings, jewelry, accessories or other personal effects, whether or not such are in the Trustee's possession at the time of Grantor's Grantor's Initials sl ,;'-::-;,.:;/ First Amendment to Charles H. Leinenkugel Trust Agreement dated 11/06/95 Page 1 . . -... - ......:;:rr:a=--- ..- - -'-~- .-:':'""-~.::';.'~..- T_ -'Ir.~~'- death, then all such furnishings, jewelry, accessories and a~l other useful personal goods and effects held by the Trustee, including all additions thereto made as a result of Grantor's death, ("Personal property" as used qerein) shall be distributed in accordance with the provisions of Grantor's Last Will and Testament and any statements referred to therein or, if no such statements are contained therein, then such Personal Property shall be distributed in accordance with any list signed by the Grantor and which is delivered to the Trustee within thirty (30) days of the death of Grantor, but if no such list is found or delivered to the Trustee within such 3D-day period, then such Personal Property shall be distributed to the Grantor's spouse if Grantor's spouse is living thirty (30) days after the date of Grantor's death or, if not, then to Grantor's surviving children, in as nearly equal portions as may be practicable, having due regard for the personal preferences of Grantor's surviving children. The Trustee shall, if practical, sell any of the items referred to in this paragraph which are not distributed as provided herein and shall add the proceeds of such sale to the Trust Estate to be distributed as hereinafter set forth or, if not thus sold, the Trustee may, at its discretion, distribute such items outright and free of trust to such others as may express a desire to have such property. Thereafter, the Trustee shall divide the Trust Estate and all other property, to which the Trustee may be entitled by reason of Grantor's death, into two shares dete~ined as follows:" ... 2. Grantor hereby confirms and readopts the remaining provisions of the Charles H. Leinenkugel Trust Agreement dated November 6, 1995, reserving unto Grantor the right to further amend or revoke the Trust Agreement or this amendment thereto in whole or in part in accordance with the provisions of ARTICLE SIXTEENTH of the Charles H. Leinenkugel Trust Agreement dated November 6, 1995. IN WI7NESS WHEREOF, Grantor and the Trustee have hereunto set their hands and have caused this First Amendment to the Charles H. Leinenkugel Trust Agreement dated November 6, 1995 to be executed this 25th day of April, 1997. 73' __' ." " .....,:!.... .:._ v. ' r' . .t.-'. ~I......,--'~. ".o?" .... . ~ ,........_A....a.rt.li!....-.._ CHARLES H. LEINENKUGEL; Grantor ',' ... Grantor's Initials 5/ -~'-~ - ===---" First Amendment to Charles H. Leinenkugel Trust Agreement dated 11/06/95 Page 2 I -~~----- .. The undersigned acknowledges receipt of and consents to the foregoing Amendment to the Charles H. Leinenkugel Trust Agreement uta 11/6/95 as of the 25th day of April, 1997. . ~~~~ ~~~ Trustee ~L.'_'~~'~ . ~ CHARLE H. LEINE , Trustee COUNTY OF JOHNSON ) ) SSe ) STATE OF KANSAS On this 25th day of April, 1997, before me, the undersigned, a Notary Public, personally appeared CHARLES H. LEINENKUGEL, to me known to be the. same person described in and who executed the foregoing instrument and acknowledgment that he executed the same as Grantor and as Trustee, as his free and voluntary act and deed. IN WITNESS WHEREOF, I have hereunto set my hand and affixed my notarial seal on the day and year last above written. Jvfn)<~ J~~ Notary PUblic My Commission Expires: MARCIA STONEBURNER NoIIrJ Public. 8ta11 r:~ My Appt. ExpIreI Gq 0 , S TATE OF KANSAS SSe COUNTY OF JOHNSON On this 25th day of April, 1997, before me, the Grantor's Initials s/~~ First Amendment to Charles H. Leinenkuqel Trust Aqreement dated 11/06/95 Paqe 3 4/03/06 Frances J Leinenkugel Charles H Leinenkugel Jane M Bellinger 442 Walnut Bottom Road Carlisle PA 17013 \ .Jmo posted Available Balance: Collected balance: Current balance: Yesterday's bal: Last stmt balance: Avg collected bal: Avg ledger balance: Interest rate: Stmt/Service chg/lnt cycle: Automatic NSF fee: Statement/Passbook code: Deposit Inquiry Page 01 of 11 CIF number: Phone: (H) (717) 218-5717 (B) (000) 000-0000 Tax ID number: 374-18-0927 Account type: Senior lnt Account number: 6,700.51 5,433.61 5,433.61 5,433.61 5,299.31 5,330.30 5,330.30 .150000% 20 Yes Not coded Waive ATM Foreign Fee (Y,N)....... N Fl=Addl functions F2=Image F5=History F6=Messages ) --) Date last active: Last Dep: 3/31/06 Date last overdrawn: Date opened: Date last statement: Date last contact: Closing balance: Accrued interest: Service charge: SC Waive expiration: Service charge code: F3=Exit F8=Maintenance 17:47:26 L023587 Birth date: 12/27/1921 Br#: 006 Check 106002102 1 of 1 3731/06 134.30 0/00/00 6/12/01 3/20/06 6/25/01 5,433.90 .29 Yes 0/00/00 11 More. . . F4=Sweep Inquiry F24=More Keys .... 4/03/06 Frances J Leinenkugel Memo posted Last stmt balance: Current balance: l=View 6=Print T=Tset 'jPosted Check No S TIC 1/22/06 160 1/22/06 151 1/26/06 292 P 091 1/31/06 C 163 2/03/06 C 163 2/06/06 294 P 091 - 2/20/06 160 2/20/06 151 2/28/06 C 163 3/03/06 C 163 3/20/06 160 3/20/06 151 3/31/06 C 163 4/03/06 C 920 .l/:q/:.)::l' 106002102 1 of 1 3/20/06 - 20 Deposi t Inquiry Account number: 5,299.31 Last stmt date: 5,433.61 Statement cycle: Control: From Debit 100.00 100.00 F4=Redisplay F7=Scan forward F8=Scan backwards F16=Sort F17=Top F18=Bottom F20=Unfold ", -) To Credit .26 .150000% 134.30 1,309.00 .40 .150000% 134.30 1,309.00 .55 .150000% 134.30 1,266.90 F11=Prior bal F22=T/C Balance 2,611.76 2,611.76 2,511.76 2,646.06 3,955.06 3,855.06 3,855.46 3,855.46 3,989.76 5,298.76 5,299.31 5,299.31 5,433.61 5,433.61 Bottom F15=EFT F23=Checks Report Date: June 29. 2006 ORRSTOWN BANK Time Prepared: 08:31:27 AM Requested By: BRAD GERLACH Includes: Account: 54001331007 CH LEINENKUGEL TTEE eH LEINENKUGEL TRUST Account Holdings as of 4/2/2006 Cusip No. Security Name Shares / Par Investment Unit Price Market Value Price Date 060505104 BANK OF AMERICA CORP 200.0000 5.981.00 45.54 9.108.00 03/31/2006 172967507 CITIGROUP PFD 150.0000 7.585.50 50.79 7.618.50 03/3112006 173066200 CITIGROUP PFD STOCK 400.0000 10,000.00 23.84 9.536.00 03/31/2006 191216100 COCA-COLA CO 200.0000 2,137.24 41.87 8.374.00 03/3112006 264399106 DUKE ENERGY CORP COM 100.0000 2.798.30 29.15 2.915.00 03/3112006 31331TE64 FFCB 3.06 5/11/07 15.000.0000 15.000.00 97.781 14,667.15 03/3112006 31339VVQ9 FHLB 5.125 8/13/13 15.000.0000 14,981.25 97.281 14,592.15 03/3112006 3133X6NH5 FHLB 2.7511/13/06 15.000.0000 15.000.00 98.563. 14,784.45 03131/2006 3133X6P75 FHLB 4.25/13/09 10.000.0000 10.000.00 97.188 9.718.80 03/31/2006 3133X6WJ1 FHLB 5% 5110/11 15.000.0000 15.000.00 97.969 14.695.35 03/31/2006 3133XA Y92 FHLB 4.68 3/24/10 10.000.0000 9.991.18 97.594 9,759.40 03/31/2006 314172701 FED CAP APPRECIATION 330.8010 5,952.87 26.04 8,614.06 03/31/2006 524659208 LEGG MASON VAL TRUST 154.1760 7.222.16 76.30 11,763.63 03/31/2006 60934N625 FED MONEY MKT-PRI 4.018.8400 4.018.84 1.00 4,018.84 03/3112006 60934N621 FED MONEY MKT-INC 2.966.4400 2.966.44 1.00 2.966.44 09/30/2004 779559103 T ROWE PR - NEW ERA 250.3460 5.317.12 45.08 11.285.60 03/31/2006 922031836 VG ST INVESTGRD ADM 820.0620 8.873.07 10.46 8,577.85 03/31/2006 922031869 VANG INFLATION #119 306.9500 3.600.52 11.89 3,649.64 03/31/2006 G21082105 CHINA YUCHAIINTL 100.0000 1.524.00 7.65 765.00 03/31/2006 Total Securities 89.997.6150 147.949.49 167.409.86 Income Cash 0.00 0.00 Principal Cash 0.00 0.00 Account Total 147.949.49 167.409.86 Page 1 Estate of Charles H. Leinenkugel PA Inheritance Tax Return Schedule H Travel eXDenses to Kansas Airfare: Janet Gockerman Gretchen Barnas Gretchen & Dan Barnas Scott Gockerman Jane Bellinger Hotels: 2 rooms 2 nights Kansas City Meals: Car rentals: Jane Bellinger Janet Gockerman Parking: Gas: Janet Jane Memorial services costs: St. John's Episcopal Church Rev. Mark Scheneman Charles Ferris, organist Georges Flowers Christ Church KC, flowers Rev. D.O. Smart $ 354.09 184.18 620.40 341.20 336.70 485.92 208.37 60.62 199.13 24.00 12.22 15.72 $2,842.55 $ 124.94 50.00 50.00 189.74 35.00 55.00 $ 504.68 COMMONIlEAL TH OF PENNSYLVANIA DEPARTMENT OF REVEIIJE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG. PA 17128-0601 '* INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. 21 06-0442 ACN 06135054 DATE 07-18-2006 1EY-1S4S Ell tf, (It-HI JANE M BELLINGER 106 STONEHEDGE DR CARLISLE PA 17013 TYPE OF ACCOUNT EST. OF CHARLES H LEINENKUGEL 0 SAVIN6S S.S. MO. 387-18-3635 [i] CHECKING DATE OF DEATH 04-02-2006 0 TRUST COUNTY CUMBERLAND 0 CERTIF. REMIT PA YHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLEI PA 17013 ORRSTOWN BANK h.s provided thll DIIp.l"tMnt IIlth thll Infol"..Uan llstlld bel_ which hils been uslld In _lcullltlng tha potllnU.l tBx dull. ThIIll" l"IICal"ds Indlcatll that at thll _ath of thII maw daclldant. YOU ...... . joint _l"lbenIIflcl.I"Y of this _t. If you fIIIIl this Infa....Uon Is Incal"l"ect. pl.... obtain IIdttan cal"l".cUan fl"OII thII flnancl.l InsUtutlon. .ttBch . copy to thl. fa... .nd I".turn It to th. IlbaVII addl".SS. this account Is tax.blll In BCCal"d8nc1l IIlth thII InhedtBncll TBX LBIIs of thII C_..lth of P....sYIVllnI.. Qutlstlons AY be an_1"IId by clllllng (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS ACCOW\t No. 106002102 D.t. 06-25-2001 E.tml1shed ACCOW\t B.I~ Percent TUllble AIIount Subject to Tex Tex R.t. Pot....U.1 Tex Due x 51433.87 16.667 905.66 .15 135.85 TAXPAYER RESPONSE To Insul"lI PI"OPIII" c...dl t to youl" eccount. tNa (2) capl.s of this natlca BUst .~ youl" paYllant to thII R..lstal" of 11111.. HIIk. chack paNl. to: "RlIllIlsul" of 11111.. Aslant"". x NOTE: If ux paYllants .... IIIIdIl IIlthln thl"llll (3) llanths of th. _CII_nt'. d.t. of dll8th. you ..y _duct a SiC discount of thII tax dull. Any Inhel"ltanca ux dua 11111 bec_ _l1nquant nlna (9) lIanths IIftal" tha cIIIu of dII.th. PART [!J :E~~-I;:!~:~~:~~-:!tC~~~:;:~~~~:~~~:-::":~:~;=:-~~~":"-!~-~-;~::~~:~_~:::-:\~~~:::_~::~~~~::~~-:~:_ :~: I:: ~ _E!:-!-!~~-L~-f:--~::-~:-~:;-:::::;:~:ii!;~-~r-~;~:~~;~-~-::~:;~:3;~~::~I:~~;:;~~~1~~:ii [CHECK ] ONE BLOCK ONLY A. D ThII IIbow Infa....tlan and tBx dull Is CDl"l"lICt. 1. You.-y chao.. to ....It PBYllBnt to thll RlIlIlstal" of 11111. IIlth tNa coplll' of this natlCII to obtain II discount 01" IIvald Intlll"ast. 01" you ..y check box "A" .net ...turn this natl_ to tha Rlllllstlll" of II111s 8nd an official .ssas_t 11111 ba Issulld by tha PA Dapal"uant of RIIVIInUII. I. D ThII IIbova .SSllt hils b_ 01" 11111 be I"IIpal"tIId end tBx paid IIlth thll PennsYlvanl. InhIIl"ltBncII T8X ...turn to bll flllld by thII deClldllnt'. 1"IIP....-nutlvlI. C. D ThII IIbov. Infa....tlan Is Incol"l"IICt endIo~ts and dllductlon. ...... p.ld by YOU. You BUst coapl.u PART ~ endIOI" PART ~ belOll. PART [!] DATE PAID DEBTS AND DEDUCTIONS CLAIMED If ~ou incliQt. . diff.rent tex retel pl__ .t.t. ~our rel.tionship to dec.dent: PART ~ TAX RETURN - COMPUTATION OF TAX ON JOINT'TRUST ACCOUNTS LINE 1. Dat. Establ1shec1 1 2, Account B.I~ 2 S. Percent TUllble S X ... AIIount SUbject to Tex .. S. hltts and hductlons S- 6. AIIount TUllbI. 6 7. Tex R.t. 7 X 8. Tex Due 8 PAYEE DESCRIPTION AMOUNT PAID I TOTAL (Ent.r on Line S of Tex eo.ut.tlon) I . Under peneltl.. of perjur~1 I dec1.re that the fects I have reported above .re truel correct and COlIIPlet. to tha best of IIY . knowledge and bell.f. HOME ( ) WORK ( ) TAXPAVFR STGNATIIRF TJ;IJ;PWnNJ; NIIMRJ;1i' n4T~ COIIIONWEALTH OF PENNSYLVANIA DEPARTIENT OF REVEIIJE BUREAU OF INDIVIDUAL TAXES DEPT. ZS0601 HARRISBURG, PA 17128-0601 *' INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. 21 06-0442 ACN 06135053 DATE 07-18-2006 1EV-U4S EX tiP eI'.lll FRANCES J LEINENKUGEL 442 WALNUT BOTTOM RD CARLISLE PA 17013 TYPE OF ACCOUNT EST. OF CHARLES H LEINENKUGEL D SAVINSS S . S. NO. 387 -18- 3635 [i] CHECKING DATE OF DEATH 04-02-2006 D TRUST COUNTY CUMBERLAND D CERTIF. REHIT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE1 PA 17013 ORRSTOWN BANK h.s provided the D8P.rblent "ith the infD....tion listed btI1DN which has b..n used in oalculating the potenti.1 b1x due. Their records indic.te that .t the de.th of the above decedant, YOU Mere. joint _r/beneficiary of thi. account. If YOU feel this infa...ation i. incorrect, pl.... obtein "ritten cor...ction froa the financial in.titution, .ttach a copy to this fa... and r.turn it to the above addr.ss. This .ccount is texable in accordance "ith the Inheritance Tax LBS of the C__lth of P_sylvani.. Que.tions _y btI an_red by calling (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 106002102 Date 06-25-2001 E.tllbl1shec1 x 51433.87 16.667 905.66 .00 .00 TAXPAYER RESPONSE To in sur. proper c...di t to your account, tNo (2) copie. of this notice ...t .CCDllpeny your paynnt to the RlIlIlster of lUlls. Mak. check payabl. to: "RlIlIister of lUlls, Agent"". Account Bebnce Percent Tex_1e AIIount Subject to Tex Tex Rete Potentie1 Tex Due x NOTE: If tax paYMnts are IHIde "ithin thr.. (3) IIDnths of the deoadent'. date of death, you _y dedUct . S;C discount of the tax dull. Any inheritance tax due "Ul becOlle delinquent nine (9) IIDl"Ith. .fter the ute of death. PART [!] ~:~:~::~-~~;:";;~~ -~~}[~~~;~~:~::~~--:: -~;::-_:-:;::~rF-;~;~~f:;!::;::~;~~~~;;;;:I~~I:}=::-~::::--;;:-;~:::~~::_",--~;~i~:~:~:J~:!:::!:~::::;~:;~i:;~~;::~:~;~~;ti;:i~I:iJt~;;:Ii~-;~!i [CHECK ] ONE BLOCK ONLY A. D The IIbove infareetion and tax due is correct. 1. You IIIIY choo.. to r_it pay..,t to the Register of 11111. "ith tNo copie. of thi. notice to obtain . discount or .void interest, or you _y check box "A" end ...tum this notice to the Register of lUlls and an offici.l .s..s_t "U1 be issued by the PA Dep.rtHnt of Revenue. B. D The above ....t h.. been or "Ul ba reported and tax paid "ith the Pemsy1vani. InheritanCII Tax return to ba filed by the decedent'. rep...sentative. c. D The IIbove infa....tion is incorrect andIor debts and deductions Mer. p.id by you. You ...t u.plete PART [!] andIor PART [!I balON. PART [!] DATE PAID DEBTS AND DEDUCTIONS CLAIMED If ~ou lndlcete e different tex retel p1.... .tete ~our re1etlonshlp to decedent: PART [!] TAX RETURN - COMPUTATION OF TAX ON JOINT,TRUST ACCOUNTS LINE 1. a.te Estebllshed 1 2. Account B.1~e 2 3. Percent Texllb1e 3 X iii. Mount SUbject to Tex iii 5. Debts end Deductions 5- 6. AIIount Texllb1e 6 7. Tex Rete 7 X 8. Tex Due 8 PAYEE DESCRIPTION AMOUNT PAID I TOTAL (Enter on Line 5 of Tex CoIIputetion) I . Under penII1 tie. of perjur~ 1 I clec1ere thet the coep1ete to the best of ~ knowledge end belief. fect. I Mve reported IIbove ere HOME ( ) WORK ( ) TELEPHONE NUMBER truel correct end TAYPAVFIl STGNATlJIlF DATE