HomeMy WebLinkAbout12-08-06
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IN THE MATTER OF:
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY
THE VON JESS IRREVOCABLE
TRUST NUMBER ONE
UIA Dated October 21,1999
ORPHANS' COURT DIVISION
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This Petition of Community Trust Company, Trustee, as herein describel~ein refOred 0~ ';:;~
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PETITION
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For
Approval of First and Final Account
to as "Accountant" or "Trustee"), by and through its Attorneys, Gates, Halbruner & Hatch, P.C.,
respectfully represents the following:
1. The principal corporate office of the Accountant! Trustee is 3907 Market Street,
Camp Hill, Hampden Township, Cumberland County, Pennsylvania 17011.
2. Patricia M. Trainer is an adult individual and resides at 1292 Valley Green Road,
Etters, York County, Pennsylvania, 17319-9726.
3. On October 21, 1999, Patricia M. Trainer, as Settlor, signed and executed The
Von Jess Irrevocable Trust Number One (herein referred to as the "Trust" or the "Trust
Agreement"). A copy of the Trust Agreement is attached to this Petition as Exhibit "A".
4. The Trust Agreement appointed Community Trust Company as the sole Trustee.
5. ARTICLE V, entitled "DISTRIBUTIONS FROM TRUST", Section 5.01, entitled
"Distribution during Continuation of Trust", of the Trust Agreement provides, in pertinent part,
that the Trustee shall distribute some or all of the principal and income of the Trust, at its sole
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discretion, to provide the Beneficiaries, Elsie L. Yon Jess and Eduard P. Yon Jess with a higher
quality oflife beyond that which would be provided by public entitlement programs and to
provide them with a proper funeral and burial, without in any way reducing the services or
financial assistance and basic maintenance, support, medical or dental care which the
Beneficiaries may receive without charge from any local, state or federal government agency or
department.
6. The purpose of the Trust was to protect the trust principal from being considered
assets or resources of the Beneficiaries, and thereby allowing the Beneficiaries to qualify for
medical assistance benefits.
7. Eduard P. Yon Jess died on February 1, 2002.
8. Pursuant to ARTICLE V, Paragraph 5.02, entitled "General Power of
Appointment ", the Settlor, Patricia M. Trainer, possessed a general power of appointment over
all of the Trust principal and accrued income.
9. Patricia M. Trainer exercised her Power of Appointment on January 1, 2005 to
transfer all principal and income into and to merge with The Yon Jess Irrevocable Trust Number
Two under agreement dated October 21, 1999. On or about January 2005, the Trustee transferred
all principal and accrued income from The Yon Jess Irrevocable Trust Number One to The Yon
Jess Irrevocable Trust Number Two, and after that time, The Yon Jess Irrevocable Trust Number
One contained no assets.
10. The Yon Jess Irrevocable Trust Number Two also named Community Trust
Company as Trustee and has similar terms and beneficiaries.
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II. Under Section 9.02 of the Trust Agreement, the Settlor, Patricia M. Trainer
reserved the right to remove the Trustee. Pursuant to Section 9.02, Patricia M. Trainer removed
Community Trust Company as Trustee.
12. Under Section 9.03 of the Trust Agreement, the Settlor, Patricia M. Trainer
reserved the right to appoint a new Trustee. Pursuant to Section 9.03, Patricia M. Trainer
appointed herself and her four sisters, Patricia M. Trainer, Jane B. Hatter, Elsie Ann Von Jess,
Elena M. Hostetter, and Teresa C. Heckert, as successor Co-Trustees.
13. The First and Final Account for The Yon Jess Irrevocable Trust Number
Two is being filed simultaneously herewith.
14. Pursuant to ARTICLE VIII, entitled "CONSTRUCTION OF TRUST," Section
8.07, entitled "Situs a/Trust", the situs of the Trust is Cumberland County, Pennsylvania.
15. No other court has heretofore taken jurisdiction of any matter relating to the Trust.
16. The Trust fund now before the court is not subject to the payment of Pennsylvania
Inheritance Tax, and is not subject to payment of Pennsylvania Estate Tax.
17. An accounting of this Trust was not heretofore filed by the Accountant.
18. The names, address, relationships and interests of all persons or entities having
any interest in the Trust are as follows:
(1) Elsie I. Von Ness, residing at 940 Woodley Drive, Mechanicsburg, P A
17055, Beneficiary.
(2) Patricia M. Trainer, residing at 1292 Valley Green Road, Etters, P A
17319-9726, Settlor and Remainder Beneficiary.
(3) Jane B. Hatter (formerly known as Jane B. Cameron), residing at 2101
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Pinetown Road, Lewisberry, P A 17339, Remainder Beneficiary.
(4) Elsie Ann Yon Jess, residing at 2634 Camino DeLas Palmas, Lemon
Grove, CA 91945, Remainder Beneficiary.
(5) Elena M. Hostetter, residing at 2101 Princeton Avenue, Camp Hill, P A
17011, Remainder Beneficiary.
(6) Teresa C. Heckert, residing at 212 Fleetwood Drive, Red Lion, P A 17356,
Remainder Beneficiary.
19. All of the above-described parties having any interest in the Trust and any unpaid
creditors of the Trust have had actual notice of the filing of the Account and this Petition.
20. All disbursement and distributions to or on behalf of the Beneficiaries, and
payment of expenses incurred by the Trust were authorized by the Trust Agreement and approved
by the Trustee.
21. No share of any party in interest has been assigned or attached.
WHEREFORE your Petitioner asks that this Court approve and confirm all prior
transactions, expenses, distributions and disbursements paid from the Trust as outlined in the
attached Account.
Respectfully sub .
GATES, BALD
Date: December L, 2006
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N R & HATCH, P.C.
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EXHIBIT A
THE VON JESS IRREVOCABLE TRUST NUMBER ONE
Under Agreement Dated October 21, 1999
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THE
VON JESS
IRREVOCABLE TRUST
NUMBER ONE
THIS TRUST AGREEMENT is executed in triplicate on this 2Is1 day of October, 1999,
by and between PATRICIA M. TRAINER (hereinafter called "Settlor") and COMMUNITY
TRUST COMPANY, a Pennsylvania trust company, now of 1013 Mumma Road, Suite 202,
Lemoyne, Pennsylvania 17043 (hereinafter called "Trustee").
ARTICLE I.
PARTIES, PERSONAL DATA AND DISCLAIMER
1.01. Parties and Personal Data. JANE B. CAMERON, ELSIE ANN VON JESS,
PATRICIA M. TRAINER, ELENA M. HOSTETTER, and TERESA C. HECKERT are the
daughters of ELSIE I. VON JESS and EDUARD P. VON JESS, the Beneficiaries of the Trust
created herein. Throughout this Agreement: (a) "Settlor" shall refer to PATRICIA M.
TRAINER; and (b) ELSIE I. VON JESS and EDUARD P. VON JESS will be referred to as
the Beneficiaries.
1.02. Disclaimer. The Trustee shall have the right to disclaim, in whole or in part, prior
to its acceptance by the Trustee, any interests in property for any reason, including but not limited
to a concern that such property could cause potential liability under any federal, state, or local
environmental law.
ARTICLE II
PURPOSES OF TRUST
2.01. Beneficiary. This Trust is established for the benefit of ELSIE 1. VON JESS and
EDUARD P. VON JESS as well as to preserve assets for distribution to the remaindermen
hereunder. It is not the purpose of this Trust that it serve as a primary or main source of income,
support or maintenance for ELSIE I. VON JESS and EDUARD P. VON JESS.
2.02. Supplemental Assistance Limitation of Benefits. With respect to the
Beneficiaries, ELSIE I. VON JESS and EDUARD P. VON JESS, the express purpose of this
Trust is to provide for ELSIE I.'VON JESS and EDUARD P. VON JESS's extra and
supplemental needs, over and above the benefits ELSIE I. VON JESS and EDUARD P. VON
JESS otherwise receives as a result of handicap or disability from any local, state, or federal
government or from private agencies, any of which provide services or benefits to disabled or
otherwise challenged persons. Anything to the contrary herein notwithstanding, no trust income
or principal shall be paid to or expended for the benefit of ELSIE I. VON JESS and EDUARD
P. VON JESS so long as there are sufficient monies available to them for care, comfort, and
welfare from federal, state, and local government agencies and departments. The Trustee shall
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consider such governmental funds in determining whether there are funds available to the
Beneficiaries from sources other than the Trust estate and shall use Trust assets only to
supplement and never to substitute for such funds. In no event may Trust income or principal be
paid to or for the benefit of a governmental agency or department, and the Trust estate shall at all
times be free of the claims of such governmental bodies.
2.03. . Advocacy. The Trustee shall periodically contact the Settlor, any applicable local
associations for citizens with disabling conditions, other relatives, guardian if applicable, and the
. staff of any group home or other residential facility where ELSIE I. VON JESS and EDUARD
P. VON JESS reside regarding items and directives of this Trust for them and their well being.
ARTICLE ill.
TRUST ESTATE
3.01. Transfer to Trust. Settlor does hereby assign, transfer and deliver to the Trustee
and its successors and assigns the property described in Schedule "A" attached hereto and made a
part hereof, or as Schedule "A" may be amended. As further evidence of such assignment, the
Settlor has executed or will execute or cause to be executed such other instruments as may be
required for the purposes of completing the assignment or transfer of title to such property to the
Trustee. The Trustee accepts such transfer and assignment to itself as Trustee, and undertakes to
hold, manage, invest and reinvest the assets of this Trust, and to distribute the income and
principal of the Trust in accordance with the provisions of this Agreement.
3.02. Additional Transfers to Trust. The Settlor, and any other person, with the
consent of the Trustee, shall have the right at any time to make additions to the corpus of this
Trust or any shares thereof hereby established. Ail such additions shall be held, controlled, and
distributed by the Trustee in accordance with the terms and conditions of this Agreement.
ARTICLE IV.
LIFE INSURANCE POLICIES
4.01. Transfers of Life Insurance to Trust. Ifany insurance policies are transferred
into this Trust, the Trustee shall be vested with all right, title, and interest in and to the
transferred policies of insurance, and is authorized and empowered to exercise and enjoy, for the
purposes of the Trust herein created and as absolute owner of such policies of insurance, all the
options, benefits, rights and privileges under such policies, including the right to borrow upon
and to pledge them for a loan or loans. The Trustee takes all rights, title, and interest in and to
such insurance policies subject to any prior split-dollar life insurance agreement which may be in
effect at the time of the transfer., The insurance companies which have issued such policies are
hereby authorized and directed to recognize the Trustee as absolute owner of such policies of
insurance and as fully entitled to all options, rights, privileges, and interests under such policies,
and any receipts, releases, and other instruments executed by the Trustee in connection with such
policies shall be binding and conclusive upon the insurance companies and upon all persons
interested in this Trust.
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4.02. Payment of Premiums. It is the intention of the Settlor to pay any and all
premiums, assessments or other charges necessary to keep each policy included in the Trust in
force unless such premiums shall be paid by the insured thereunder (where the insured is
someone other than either or both of the Settlor) or in some other manner, but the Settlor shall be
under no duty in this respect and shall incur no liability to the beneficiaries of the Trust or to any
other person if the Settlor shall permit any such policy to lapse for nonpayment of premiums,
assessments or charges, or otherwise permit any such policy to become uncollectible.
The Trustee shall be under no obligation to pay the premiums which may become due and
payable under the provisions of any policy of insurance which may be transferred or assigned to
this Trust, or to make certain that such premiums are paid by the transferor of such policy, or to
notify any persons of the nonpayment of such premiums, and the Trustee shall be under no
responsibility or liability of any kind in case such premiums are not paid, except that the Trustee
shall apply any dividends received by the Trustee on such policies to the payment of premiums
thereon.
Upon notice at any time during the continuance of this Trust that the premiums due upon
such policies are in default, or that premiums which will become due will not be paid, either by
the transferor or by any other person, the Trustee, within its sole discretion, may apply any cash
values attributable to such policy to the purchase of paid-up insurance or of extended insurance,
or may borrow upon such policy for the payment of premiums due thereon, or may accept the
cash values of such policy upon its forfeiture. In the event that the Trustee receives the cash
value of such policy upon its forfeiture for nonpayment of premiums, the amount received shall
be added to the corpus of this Trust, and shall be administered according to the terms of this
Agreement. If the insured under such policies of insurance, becomes totally and permanently
disabled within the meaning of any policies and because thereof the payment of premiums, or any
of them, shall, during the pendency of such disability, be waived, the Trustee, upon receipt of
such knowledge, shall promptly notify the insurance company which has issued such policies,
and shall take any and all steps necessary to make such waiver of premium provision effective.
4.03. Rights in the Life Insurance Reserved to Settlor. The following rights,
exercisable without the consent of the Trustee or the beneficiaries of the Trust, are expressly
reserved by the Settlor during any of the Settlor' lifetimes With respect to each policy included in
the Trust insuring the life of either Settlor and owned by arty of the Settlor and made payable to
the Trustee hereunder: (i) to exercise all options, elections, rights and privileges accorded to the
Settlor under the terms of any such policy, (ii) to obtain all or any part of the loan value of any
such policy, (iii) to use any such policy as collateral for a loan, (iv) to sell, assign or pledge any
such policy, (v) to receive any dividends, distributive shares of surplus earnings, disability
benefits, surrender values or the,proceeds of matured endowments, (vi) to change the named
beneficiary to whom the proceeds of such policy are payable on the insured's death, and (vii) to
convert any or all policies into other forms of insurance or annuities or to permit the same to
lapse. The Trustee agrees to execute any and all instruments that may be necessary to permit the
exercise of any such right by any of the Settlor, without liability to anyone for so doing. Upon
the maturity of any life insurance policy included in the Trust, whether at the insured's death or at
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any other time, the Trustee shall collect the proceeds thereof
4.04. Duties of Trustee Regarding the Life Insurance. The Trustee shall be under no
obligation or duty whatsoever except with respect to the safekeeping of such policies of
insurance and the duty to receive such sums as may be paid to it, in accordance with the
requirements of this Trust, by the companies issuing such policies, and to hold, manage and
disburse such proceeds subject to the terms of this Agreement. Upon the death of the insured,
the Trustee shall make reasonable efforts to carry out the provisions of this Agreement, including
. the maintenance or defense of any suit, provided, however, the Trustee shall be under no duty to
maintain or enter into any litigation unless its expenses, including counsel fees and costs, have
been advanced or guaranteed in an amount and in a manner reasonably satisfactory to it. The
Trustee may repay any advances made by it or reimburse itself for any such fees and costs from
any corpus or income of this Trust.
ARTICLE V.
DISTRIBUTIONS FROM TRUST
5.01. Distributions During Continuation of Trust. Subject to the termination of this
Trust, the trust estate shall be held for the benefit of the Beneficiaries, ELSIE I. YON JESS and
EDUARD P. YON JESS, for their lifetime, together with any other assets received by the
Trustee, for the following uses and purposes:
(a) This Trust is established for the purpose of improving the quality of
life of the Beneficiaries, ELSIE I. YON JESS and EDUARD P. YON JESS, for
and during all the term of their natural life. As the result of the natural physical
and mental deteriorations of their old age, the Beneficiary, ELSIE I. YON JESS,
may be entitled to benefit from various governmental programs which provide for
her basic or supplemental care. Beneficiary EDUARD P. YON JESS, also
suffers from substantial mental and physical disabilities as a result of Parkinson
disease and requires additional medical care. They may be entitled to benefit from
various governmental programs which provide for their basic or supplemental
care. It is the purpose of this Trust to provide the J3eneficiaries, ELSIE I. YON
JESS and EDUARD P. YON JESS, with a higher quality oflife beyond that
which would be provided by these public entitlement programs and to provide
them with a proper funeral and burial.
(b) Settlor's intent in creating this Trust is that the Trustee use the Trust
created herein to promote the happiness, welfare and benefit of the Beneficiaries,
ELSIE I. YON JESS and EDUARD P. YON JESS, through income and
principal distributions, without in any way reducing the services or financial
assistance and basic maintenance, support, medical or dental care which the
Beneficiaries may receive without charge from any local, state or federal
government agency or department thereof, and without using any portion of the
Trust income or principal to reimburse any local, state or federal government
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agency or department thereof for basic maintenance, support, medical or dental
care received by the Beneficiaries. Settlor's intent is that the Trust income and
principal is not to be considered income, assets, nor resources of the Beneficiaries,
for any purpose, including but not limited to, the determination of income, assets
or resources as stated in any rules or regulations set forth in any local, state or
federal government agency or department thereof In the event the Trustee is
requested by any department or agency to release principal or income of the Trust
to or on behalf of the Beneficiaries to pay for equipment, medication or service
which other organizations or agencies are authorized to provide, or in the event
the Trustee is requested by any department or agency administering such benefits
to petition the Court or any other administrative agency for the release of Trust
principal or income for this purpose, the Trustee shall deny such request and is
directed to defend at the expense of the Trust estate, any contest or other attack of
any nature.
( c) The Trustee shall distribute to the Beneficiaries, ELSIE I. VON JESS
and EDUARD P. VON JESS, or expend and apply for their benefit, so much of
or all of the income and principal of this Trust, as the Trustee, in its sole and
absolute discretion, determines to be advisable for the Beneficiaries special needs
for happiness and comfort to achieve the purpose of the Trust herein set forth.
The "special needs" which the Trustee may provide to the Beneficiaries, ELSIE I.
VON JESS and EDUARD P. VON JESS, include but are not limited to
spending money, additional food, clothing, gifts on their birthday and major
holidays, small appliances that would provide the Beneficiaries with
entertainment or amusement, computer equipment, camping excursions,
vacations, athletic contests, movies, trips, money to purchase appropriate gifts for
relatives and friends, any recreational items that would be of use to them and other
monetary requirements to enhance his self-esteem or situation. "Special needs"
shall also include medical and dental expenses, annual independent check-ups,
rehabilitation and physical therapy equipment, programs of training, education,
treatment, physical therapy and rehabilitation, private residential care, eye glasses,
transportation (including vehicle purchase), mainte!lance, and insurance
(including payment of premiums of insurance on the life of the beneficiary) and
other requisites for maintaining the good health, safety, and welfare of the
Beneficiaries when, in the discretion of the Trustee, such requisites are not being
provided by any public agency, office, or department of any state or of the United
States. Nothing herein shall preclude the Trustee from purchasing those services
and items which promote the Beneficiaries happiness, comfort and welfare. The
Trustee shall also have authority in its absolute and sole discretion to make gifts to
any community residence in which the Beneficiaries may be residing.
(d) Any net income not expended for or applied to the special needs of
the Beneficiaries, ELSIE I. VON JESS and EDUARD P. VON JESS, shall be
accumulated and added to the Trust principal.
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( e) The Trustee shall have no obligation to expend Trust assets for the
Beneficiaries special needs, but if the Trustee, in its sole discretion, decides to
expend Trust assets, under no circumstances should any amounts be paid to, or
reimbursed to, the federal government, any state, or any governmental agency for
any purpose, including for the care, support, and maintenance of the Beneficiaries.
This Trust is created expressly for the Beneficiaries extra and supplemental care,
maintenance, support and education in addition to, and over and above the
benefits she otherwise receives or may receive as a result of handicap or disability,
from any local, state or federal government, or from any other private agency, any
of which provides service or benefits to persons with disabilities. It is Settlor's
express purpose that this Trust be used only to supplement other benefits that the
Beneficiary may receive.
(f) Because the Beneficiaries may be dependent on the support and aid
of others, the Trustee shall, in the exercise of its best judgement and fiduciary
duty, seek support and maintenance for them, or request the guardian of the
Beneficiaries to seek support and maintenance for them, from all available public
resources, including, but not limited to, Social Security Administration benefits,
the Supplemental Security Income Program (SSI), any such supplemental income
program offered by or through the Commonwealth of Pennsylvania, the Old Age
Survivors and Disability Insurance or successor programs, U.S. Civil Service
Commission benefits, Medicaid, and Federal Social Security Disability Insurance
(SSDI), and any other comparable programs, state, federal, or local. The Trustee
shall take into consideration applicable resource and income limitations of any
public assistance programs for which the Beneficiary is eligible when determining
whether or not to make any discretionary distributions. In carrying out the
provisions of this Article, the Trustee shall be mindful of the probable future
needs of the remaindermen of this Trust. Ifnecessary, the Trustee may seek
appropriate authority to collect, expend, and account for separately all such
governmental assistance benefits, but shall not commingle them with these Trust
assets. In addition, in making distributions for the special needs of the
Beneficiaries, the Trustee shall take into consideration the applicable resource
limitations of the public assistance programs for which they are or may become
eligible.
(g) The Trustee shall regard this Trust as existing for the welfare and
benefit of the Beneficiaries, ELSIE I. YON JESS and EDUARD P. YON JESS.
Accordingly, the Trustee shall exercise its discretion as to disbursements and
investments with this standard in mind. Consistent with the purpose of this Trust,
the Settlor may establish a life plan to be periodically updated, signed and dated.
It is intended that the Trustee read the life plan and use it as guidance in
administering this Trust according to the terms set forth herein. In no event shall
the life plan be binding upon the Trustee or otherwise diminish the Trustee's
discretion as described herein.
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(h) The Trustee shall exercise reasonable diligence. However, the Trustee
shall not be liable for any acts or omissions done or performed in good faith.
(i) The Trustee shall not be required to make an accounting to any public
official except to the extent otherwise required by law. The Trustee shall,
however, keep and maintain complete and open accounts of the Trust principal
and income and any expenditures from the Trust. Anyone having an interest in
the Trust shall have a right to inspect the accounts at reasonable times and with
reasonable notice to the Trustee. All discretion conferred on the Trustee shall be
absolute and unlimited, and its exercise by the Trustee shall be conclusive and
binding on all persons.
G) The Trustee shall pay reasonable burial expenses including a suitable
and proper grave marker for the Beneficiaries, ELSIE I. VON JESS and
EDUARD P. VON JESS.
5.02. General Power of Aopointment. Until such Termination of this Trust as
described in Paragraph 5.03, Settlor, PATRICIA M. TRAINER, is hereby granted the general
power to appoint some or all of the principal of this Trust to herself, in such proportions and
upon such terms (in trust, outright gifts, or in any other manner) as she deems advisable. This
power shall not be exercisable under her Will.
5.03. Distributions Upon Termination of Trust. The Trust shall terminate upon the
death of the Beneficiaries, ELSIE I. VON JESS and EDUARD P. VON JESS. Upon
termination, the then-remaining trust estate shall be divided into separate and equal shares and
one such share shall be distributed to each of the following individuals: JANE B. CAMERON,
ELSIE ANN VON JESS, PATRICIA M. TRAINER, ELENA M. HOSTETTER, and
TERESA C. HECKERT. Ifany of these individuals predecease the termination of this Trust,
the predeceased individual's share shall be held IN FURTHER SEPARATE TRUST, as
described below, for the benefit of the predeceased individual's issue, per stirpes, provided that if
any of the above-named individuals predecease the termination of this Trust without leaving
issue, then such predeceased person's share shall be distrib~ted equally to the then-living spouse
of such predeceased individual.
(1) During the minority of the child, which I define as not having
attained the age twenty-one (21) years, to pay any part or all of the income to, or
to accumulate any part or all of the income for the benefit of the child, which in
the sole discretion of my Trustee is determined to be reasonably necessary for the
child's health, education, .support and maintenance. Any income not so paid shall
be added to the principal of the Trust.
(2) After the child has attained the age of twenty-one (21) years, to pay
all of the income to the child in such periodic installments as the Trustee shall find
convenient but at least quarter-annually.
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(3) To pay to the child at any time or times prior to the termination of
the child's separate trust, such sums from or any part or all of the principal as my
Trustee may, in its sole discretion, determine to be reasonably necessary for the
child's health, education, support, and maintenance, including the costs of
vocational and college education, both undergraduate and graduate, and the
expenses of any illness or accident which may affect him.
(4) Each child is hereby granted the power to appoint a maximum
amount of the principal of his separate Trust to himself, his estate, his creditors,
the creditors of his estate, or any other individual, in such proportions and upon
such terms (in trust or outright gifts), as he deems advisable. The maximum
amount which each child may appoint under this paragraph per calendar year,
shall be the greater of $5,000, or five (5%) percent of the entire principal of the
child's separate trust. At the end of each calendar year his right to appoint the
maximum amount shall lapse, if not exercised, and the unused maximum amount
shall not accumulate. This power shall not be exercisable under his will. If the
child fails, either in whole or in part, to exercise this power of appointment, herein
granted, the unappointed principal shall continue in trust and shall be
administered in accordance with the terms of this Trust under this Article
SEVENTH.
(5) To pay to the child, upon his attaining the age of twenty-five (25), up
to one-third (1/3), cumulatively, of the initial principal of his Trust, for the
purpose of investing in a business, purchasing a home, or any other reasonable
purpose.
(6) To pay to the child, upon his attaining the age of thirty (30), up to
one-half (1/2), cumulatively, of the then-remaining principal of his Trust.
(7) To pay to the child, upon his attaining the age of thirty-five (35),
the entire principal of his Trust remaining at that time.
(8) Upon the death of a child prior to his thirty-fifth (35th) birthday,
the Trustee shall pay the then-remaining principal, if any, to the predeceased
child's then-living issue, or if the child has no such issue, to my then-living issue,
per stirpes, provided that any distribution to my issue shall be added to the child's
separate trust if a trust is then in existence.
(9) Ifall oftl\e beneficiaries predecease the termination of their
respective trust without leaving issue, the remaining trust estate shall be
distributed equally to Elsie I. and Eduard P. Von Jess's remaining issue, per
stirpes.
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ARTICLE VI.
POWERS OF TRUSTEE
6.01. Mana~ement of the Trust.
(A) Settlor's power to direct investments. Settlor shall have the power in a fiduciary
capacity to direct the Trustee to purchase, sell, exchange, or otherwise acquire or dispose of
assets other than any life insurance policy. In the case of a variable life insurance policy, Settlor
. shall have the power in a fiduciary capacity to direct the investment of the cash value of the
policy among the investment fund options provided in the policy; but not to exercise any other
option, benefit, right and privilege of an owner of such insurance.
During the Settlor's lifetime, the Trustee shall not exercise any of the Trustee's powers
over these matters without receiving written directions from the Settlor. During the Settlor's
lifetime and unless the foregoing powers have been relinquished, the Trustee shall have no duty
to review investments or to suggest investments and shall not be liable to any beneficiary of this
trust or any heir of the Settlor for losses resulting from such investments or from failure to make
investments while the Settlor retain these powers.
Settlor may release their power to control trust investments by written instrument from
each Settlor delivered to the Trustee and either Settlor may reassume the power at any time by
written instrument delivered to the Trustee. Any Settlor may retain control over trust investments
including a situation in which the other Settlor has abdicated control over trust investments. If
Settlor both or the Trustee received certificates of two state licensed physicians that both Settlor
cannot exercise any of these powers, Settlor shall be deemed to have released the powers and the
Trustee shall have full power to take any such action. Settlor shall be deemed to have reassumed
the powers if the Trustee receives certificates from two licensed physicians that Settlor have
recovered the ability to exercise the powers.
The Settlor acting under this clause shall be deemed to have waived the doctor-patient
privilege to the extent necessary to implement this clause. Any person may transact business
with the Trustee without inquiring whether the Settlor have directed the action and without
inquiring whether the Settlor have relinquished or become unable to exercise the power.
During the Settlor's lifetime, the Trustee shall not exercise any of the Trustee's powers
over these matters without receiving written directions from the Settlor. Notwithstanding the
Settlor's authority or the Trustee's limitations, contained in this section, if the Trustee, in the
exercise of its fiduciary duties, is required (1) to make a discretionary or non-discretionary
distribution to a trust beneficiary.. (2) to pay trustee's fees, (3) to pay any taxes relating to the
trust, or (4) to pay any other costs or disbursements relating to the trust, the Trustee shall provide
the Settlor written notice of such payment and an estimate of the liquidity requirements, and the
Settlor shall have fifteen (15) calendar days (from the mailing of the notice) to advise the Trustee
which trust assets to liquidate in order to make the payment and meet the liquidity requirements.
If the Settlor does not provide the advice to the Trustee within the fifteen (15) day period, then
9
.
.
the Trustee is authorized to liquidate those trust assets which it deems appropriate to meet the
liquidity requirements based on the Uniform Prudent Investor Act.
(B) Incorooration of Uniform Prudent Investor Act. The Trustee shall be subject to
the Uniform Prudent Investor Act (the "UPIA") as if the UPIA had been enacted in the
Commonwealth of Pennsylvania in the form promulgated by the Commission on the Uniform
State Laws in its exercise of any power to manage and invest the assets of the trust.
The Settlor desire that the Trustee, consistent with the standards of the UPIA,
continuously assess the appropriate investment risk tolerance of the trust beneficiaries, and then
invest the trust assets seeking the maximum total return at that level of risk.
The Settlor believe, consistent with modem portfolio theory, that the trust total
investment return will be determined primarily by the trust's asset allocation; not market timing
or active management in security selection. The Settlor believe that the trust should diversify its
investments with regard to assets classes and individual securities to avoid uncompensated risk.
The Settlor do not intend to prohibit the Trustee from engaging in active management of
trust assets where the Trustee reasonable believes active management can aid in achieving the
desired balance between risk and return.
(C) Creation of Investment Policy Statement. The Settlor direct that any Trustee other
than the Settlor, in managing and investing the assets of the trust estate, establish, in writing, an
appropriate investment policy statement. The investment policy statement shall be reviewed and
updated at least annually.
(D) Emolovment of Investment Counsel. The Settlor may retain professional
investment counsel of the Settlor's choice; provided, however, a counsel so selected shall be
either registered as an investment adviser with the U.S. Securities and Exchange Commission or
a state chartered or national bank with fiduciary powers. If investment counsel is retained, the
Trustee shall abide by the counsel's decision but shall not be held liable or otherwise surcharged
for losses directly attributable to investments made on the investment counsel's advise. While
the Settlor retain investment counsel, the Trustee shall not be required to review trust
investments or take action on trust investments unless the Trustee receives written instructions
from investment counsel.
The Settlor shall have the power exercisable in the Settlor's discretion to discharge such
investment counsel and to employ other counselor to administer the trust without such counsel.
Consistent with the standards of the UPIA, the Trustee shall have the responsibility to
prudently select any investment counsel not selected by the Settlor, to periodically review the
performance of any investment counsel thus selected and to take appropriate action if apprised of
facts clearly indicating that counsel is not performing competently.
10
.
.
(E) Nonliability of Settlor for Directed Investments. The Settlor shall not be liable
to any beneficiary or to any heir for the Settlor's acts or failure to act, except for willful
misconduct or gross negligence, in directing the investments of the trust.
6.02. General Powers. In addition to such other powers and duties as may have been
granted elsewhere in this Trust, but subject to any limitations contained elsewhere in this Trust,
the Trustee shall have the following powers and duties:
(A) In the management, care and disposition of this Trust, the Trustee shall have the
power to do all things and to execute such deeds, mortgages, instruments, and documents as may
be deemed necessary and proper, including the following powers, all of which may be exercised
without order of or report to any court:
(1) To sell, exchange, or otherwise dispose of any property, real, personal
or mixed, at any time held or acquired hereunder, at public or private sale, for
cash or on terms, without advertisement, induding the right to lease for any term
notwithstanding the period of the Trust, and to grant options, including an option
for a period beyond the duration of the Trust; and to execute such deeds or other
instruments as are necessary.
(2) To invest and reinvest all or any part of the Trust Estate in any
common or preferred stocks, shares of investment trusts and investment
companies, bonds, debentures, mortgages, deeds of trust, mortgage participations,
notes, real estate, or other property the Trustee, in the Trustee's discretion, selects;
provided that the Trustee may not invest in any stock or securities issued by the
corporate Trustee or issued by a parent or affiliate company of such Trustee; in the
manner that, under the circumstances then prevailing (specifically including, but
not limited to, the general economic conditions and the anticipated needs of the
Trust and its beneficiaries), persons of skill, prudence, and diligence, acting in a
similar capacity and familiar with those matters would use in the conduct of an
enterprise of similar character and similar aims, to attain the Settlor's goals under
this trust agreement.
(3) To retain for investment any property deposited with the Trustee
hereunder; except that the Trustee may not retain for investment any stock or
securities in the corporate Trustee or in a parent or affiliate company of such
Trustee.
(4) To vote in p~son or by proxy any corporate stock or other security
and to agree to or take any other action in regard to any reorganization, merger,
consolidation, liquidation, bankruptcy or other procedure or proceedings affecting
any stock, bond, note or other security held by this Trust.
11
.
.
(5) To use lawyers, real estate brokers, accountants and other agents, if
such employment is deemed necessary or desirable, and to pay reasonable
compensation for their services.
(6) To compromise, settle or adjust any claim or demand by or against the
Trust and to agree to any rescission or modification of any contract or agreement
affecting the Trust.
(7) To renew any indebtedness, as well as to borrow money, and to secure
the same by mortgaging, pledging or conveying any property of the Trust,
including the power to borrow from the Trustee (in the Trustee's individual
capacity) at a reasonable rate of interest.
(8) To retain any business interest transferred to the trustee, as
shareholder, security holder, creditor, partner or otherwise, for any period of time
whatsoever, even though the interest may constitute all or a large portion of the
trust principal; to comply with the provisions of any agreement restricting transfer
of the interest; to participate in the conduct of the related business or rely upon
others to do so, and to take or delegate to others discretionary power to take any
action with respect to its management and affairs which an individual could take
as outright owner of the business or the business interest, including the voting of
stock (by separate trust or otherwise regardless of whether that separate trust will
extend for a term within or beyond the term of the trust) and the determination of
all questions of policy; to execute and amend partnership agreements; to
participate in any incorporation, reorganization, merger, consolidation, sale of
assets, recapitalization, liquidation or dissolution of the business, or any change in
its nature, or in any buy-sell, stock restriction, or stock redemption agreements; to
invest in additional stock or securities of, or make secured, unsecured, or
subordinated loans to, the business with trust funds; to take all appropriate actions
to prevent identify, or respond to actual or threatened violations of any
environmental law or regulation thereunder; to elect or employ with
compensation, as directors, officers, employees, or ,agents of the business, any
persons, including a trustee of any trust held under this instrument, or any director,
officer, employee, or agent of a corporate trustee of any trust held under this
instrument, without adversely affecting the compensation to which that trustee
would otherwise be entitled; to rely upon reports of certified public accountants as
to the operations and financial condition of the business, without independent
investigation; to deal with and act for the business in any capacity (including in
the case of a corporate tIllstee any banking or trust capacity and the loaning of
money out of the trustee's own funds) and to be compensated therefor; and to sell
or liquidate the business or any interest in the business.
(9) To register any stock, bond or other security in the name of a nominee,
without the addition of words indicating that such security is held in a fiduciary
12
.
.
capacity, but accurate records shall be maintained showing that the stock, bond or
other security is a trust asset and the Trustee shall be responsible for the acts of
the nominee.
(10) To set aside as a separate trust, to be held and administered upon the
same terms as those governing the remaining trust property, any interests in
property, for any reason, including but not limited to a concern that such property
could cause potential liability under any federal, state, or local environmental law.
(B) Whenever the Trustee is directed to distribute any trust principal in fee simple to a
person who is then under twenty-one (21) years of age, the Trustee shall be authorized to hold
such property in trust for such person until he becomes twenty-one (21) years of age, and in the
meantime shall use such part of the income and the principal of the Trust as the Trustee may
deem necessary to provide for the proper support and education of such person in the standard of
living to which he has become accustomed. If such person should die before becoming twenty-
one (21) years of age, the property then remaining m trust shall be distributed to the personal
representative of such person's estate.
(C) In making distributions from the Trust to or for the benefit of any minor or other
person under a legal disability, the Trustee need not require the appointment of a guardian, but
shall be authorized to payor deliver the distribution to the custodian of such person, to payor
deliver the distribution to such person without the intervention of a guardian, to payor deliver the
distribution to the legal guardian of such person if a guardian has already been appointed, or to
use the distribution for the benefit of such person.
(D) In the distribution of the Trust and any division into separate trusts and shares, the
Trustee shall be authorized to make the distribution and division in money or in kind or in both,
regardless of the basis for income tax purposes of any property distributed or divided in kind, and
the distribution and division made and the values established by the Trustee shall be binding and
conclusive on all persons taking hereunder. The Trustee may, in making such distribution or
division allot undivided interests in the same property to several trusts or shares.
(E) If at any time the total fair market value of the' assets of any trust established or to be
established hereunder is so small that the Trustee's annual fee for administering the trust would
be equal to or less than the minimum annual fee set forth in the Trustee's regularly published fee
schedule then, in effect, the Trustee in its discretion shall be authorized to terminate such trust or
to decide not to establish such trust, and in such event the property then held in or to be
distributed to such trust shall be distributed to the persons who are then or would be entitled to
the principal and/or income of sqch trust. If the amount of principal and/or income to be
received by such persons is to be determined in the discretion of the Trustee, then the Trustee
shall distribute the property among such of the persons to whom the Trustee is authorized to
distribute principal and/or income, and in such proportions, as the Trustee in its discretion shall
determine.
13
.
.
(F) The Trustee shall be authorized to lend or borrow at an adequate rate of interest and
with adequate security and upon such terms and conditions as the Trustee shall deem fair and
equitable.
(G) The Trustee shall be authorized to sell or purchase, at the fair market value as
determined by the Trustee, any Trust property.
(H) The Trustee shall have discretion to determine whether items should be charged or
. credited to income or principal or allocated between income and principal as Trustee may deem
equitable and fair under all the circumstances, including the power to amortize or fail to amortize
any part or all of any premium or discount, to treat any part or all of the profit resulting from the
maturity or sale of any asset, whether purchased at a premium or at a discount, as income or
principal or apportion the same between income and principal, to apportion the sales price of any
asset between income and principal, to treat any dividend or other distribution on any investment
as income or principal or to apportion the same between income and principal, to charge any
expense against income or principal or apportion the same, and to provide or fail to provide a
reasonable reserve against depreciation or obsolescence on any asset subject to depreciation or
obsolescence, all as the Trustee may reasonably deem equitable and just under all of the
circumstances.
(I) The Trustee is hereby authorized and empowered to purchase such insurance policies
as it deems appropriate.
6.03. V otinS! bv Trustees. When the authority and power under this Trust is vested in
two (2) or more Trustees or Co-Trustees, the authority and powers are to be held jointly or
individually by the Trustees or Co- Trustees.
6.04. Trustees Power to Deal with Environmental Hazards. The Trustee shall have
the power to use and expend the trust income and principal to (i) conduct environmental
assessments, audits, and site monitoring to determine compliance with any environmental law or
regulation thereunder; (ii) take all appropriate remedial action to contain, clean up or remove any
environmental hazard including a spill, release, discharge or contamination, either on its own
accord or in response to an actual or threatened violation of any environmental law or regulation
thereunder; (iii) institute legal proceedings concerning environmental hazards or contest or settle
legal proceedings brought by any local, state, or federal agency concerned with environmental
compliance, or by a private litigant; (iv) comply with any local, state or federal agency order or
court order directing an assessment, abatement or cleanup of any environmental hazards; and (v)
employ agents, consultants and legal counsel to assist or perform the above undertakings or
actions. Any expenses incurred DY the trustee under this paragraph may be charged against
income or principal as the trustee shall determine.
14
.
.
ARTICLE vn.
SPENDTHRIFT PROVISION
7.01. General Provisions. No beneficiary shall have the power to anticipate, encumber
or transfer his interest in the Trust Estate in any manner other than by the valid exercise of a
Power of Appointment. No part of the Trust Estate shall be liable for or charged with any debts,
contracts, liabilities or torts of a beneficiary or subject to seizure or other process by any creditors
of a beneficiary, including but not limited to creditors who are public or private entities with
. claims arising from the provision of medical and/or residential care and services.
ARTICLE VllI.
CONSTRUCTION OF TRUST
8.01. Choice of Law. This Trust shall be administered and interpreted in accordance
with the laws of the Commonwealth of Pennsylvania.
8.02. Code. Unless otherwise stated, all references in this Trust to section and chapter
numbers are to those of the Internal Revenue Code of 1986, as amended, or corresponding
provisions of any subsequent federal tax laws applicable to this Trust.
8.03. Other Terms. Unless the context otherwise requires, the use of one or more
genders in the text includes all other genders, and the use of either the singular or the plural in the
text includes both the singular and the plural.
8.04. Exoneration of Trustee. No Trustee shall be liable for any loss or depreciation in
value sustained by the Trust as a result of the Trustee retaining any property upon which there is
later discovered to by hazardous materials or substances requiring remedial action pursuant to
any federal, state, or local environmental law, unless the Trustee contributed to the loss or
depreciation in value through will:ful default, willful misconduct, or gross negligence.
8.05. Indemnification of Trustee Upon Distribution. Notwithstanding any contrary
provision in this Trust Agreement, the Trustee may withhqld a distribution to a beneficiary until
receiving from the beneficiary an indemnification an agreement in which the beneficiary agrees
to indemnify the Trustee against any claims filed against the Trustee as an "owner" or "operator"
under the Comprehensive Environmental Response, Compensation and Liability Act of 1980, as
from time to time amended, or any regulation thereunder.
8.06. Cautions. The underlined captions set forth in this Agreement at the beginning of
the various divisions hereof are for convenience of reference only and shall not be deemed to
define or limit the provisions hereof or to affect in any way their construction and application.
8.07. Situs of Trust. The Trust shall have its legal situs at Cumberland County,
Pennsylvania.
15
.
.
ARTICLE IX.
COMPENSA nON OF TRUSTEE AND
APPOINTMENT OF SUCCESSOR TRUSTEE
9.01. Compensation. The Trustee shall receive as its compensation for the services
performed hereunder that sum of money which the Trustee normally and customarily charges for
performing similar services during the time which it performs these services.
9.02. Removal of Trustee. The Settlor, PATRICIA M. TRAINER, may remove the
Trustee at any time or times, with or without cause, upon thirty (30) days' written notice given to
the current Trustee. Upon the removal of the Trustee, a successor Trustee shall be appointed in
accordance with the terms set forth in Paragraph 9.03.
9.03. Successor Trustee. The Trustee may resign at any time upon thirty (30) days
written notice given to the Settlor, PATRICIA M. TRAINER Upon the death, resignation,
removal or incapacity of the Trustee, a successor trustee may be appointed by the Settlor,
PATRICIA M. TRAINER. The successor Trustee shall be a financially sound and competent
corporate Trustee. Any successor trustee thus appointed, or, if the Trustee shall merge with or be
consolidated with another corporate fiduciary, then such corporate fiduciary, shall succeed to all
the duties and to all the powers, including discretionary powers, herein granted to the Trustee.
ARTICLE X.
PERPETUITIES CLAUSE
10.01. General Provisions. Notwithstanding anything to the contrary in this Trust, each
disposition the Settlor have made here, legal or equitable, to the extent it can be referred in its
postponement of becoming a vested interest to a duration measured by some life or lives in being
at the time of the Beneficiaries ELSIE I. YON JESS and EDUARD P. YON JESS death is
definitely to vest in interest, although not necessarily in possession, not later than twenty-one
(21) years after such lives (and any period of gestation involved); or, to the extent it cannot be
referred in any such postponement to such lives, is to so vest not later than twenty-one (21) years
from the time of ELSIE I. YON JESS and EDUARD P. YON JESS's death.
ARTICLE XI.
IRREVOCABILITY AND TERMINATION OF TRUST
11.01. Irrevocabilitv of Trust. Settlor has been advised of the consequences of an
irrevocable trust and hereby declare that this Trust shall be irrevocable and shall not be altered,
amended, revoked or terminated by Settlor or any person or persons.
16
.
.
IN WITNESS WHEREOF, the Settlor and Trustee have hereunto set their hands and
seals as of the day and year first above written.
--------
( 0,/1
k' ~
..l . /2,1 M:o--- (SEAL)
l'A TRICIA M. TRAINER
IC~
SS:
On this, the 21st day of October, 1999, before me, a Notary Public, the undersigned
officer, personally appeared PATRICIA M. TRAINER and the above witnesses, whose names
are subscribed to the within instrument and who executed the same, and that said persons
acknowledged that they executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
Notarial Seal
Tert L. Walker, Notary Public
Le!!JOYll8 80m, CUmberfand County
My CommIssion Expires Jan. 20, 2003
Member, Pennsylvania Association of Notaries
MilinuWt )
Notary Public
My Commission Expires:
The foregoing Trust.Agreement was delivered, and is hereby accepted, at Lemoyne,
Pennsylvania, on the l11d~ay of October, 1999. .
ATTEST:
~-~~7c?~ ~
COMMUNITY TRUST COMPANY
.:-
~-f~~
AR R- TRESSLER,
SENIOR VICE-PRESIDENT
17
.
.
SCHEDULE" A"
SCHEDULE
REFERRED TO IN THE ANNEXED
TRUST AGREEMENT
DA TED OCTOBER _, 199
FROM PATRICIA M. TRAINER, SETTLOR
TO COMMUNITY TRUST COMPANY, TRUSTEE
-----------------------------------------------------------------
PROPERTY DESCRIPTION:
.
.
COURT OF COMMON PLEAS
OF
CUMBERLAND COUNTY, PENNSYL VANIA
ORPHANS' COURT DIVISION
NO.
FIRST AND FINAL ACCOUNT
of
COMMUNITY TRUST COMPANY, TRUSTEE
for
THE VON JESS IRREVOCABLE TRUST NUMBER ONE
Under Agreement Dated October 21,1999
DATE OF TRUSTEE'S APPOINTMENT: October 21, 1999
ORIGINAL FUNDING OF TRUST:
October 28, 1999
ACCOUNTING FOR THE PERIOD:
October 27, 1999
through
October 24,2006
Purpose of Account: Community Trust Company, Trustee offers this Account for approval by
the Court as a result of the termination of Community Trust Company as Trustee and the
appointment of family members as Successor Co-Trustees.
Dated: December 8, 2006
Lowell
Sup. Co ill #46779
GATE, HALBRUNER & HATCH, P.C.
1013 umma Road, Suite 100
Lemoyne, P A 17043
Phone: (717) 731-9600
Fax: (717) 731-9627
.
.
THE VON JESS IRREVOCABLE TRUST NUMBER ONE
FIRST AND FINAL ACCOUNT
Covering the Period October 27,1999
through October 24, 2006
.
.
SUMMARY OF ACCOUNT
for Period
October 27,1999 - October 24,2006
PRINCIPAL PAGE
I. Beginning Balance - Principal Cash $ 0.00
Capital Gains Received 16 $ 3,277.35 ..---
Principal Additions 16 316,573.61v
Asset Sales & Transfers 16-27 502,587.26
Transfers from Income to Principal 27 354.88 t/
TOTAL PRINCIPAL CASH RECEIPTS $ 822,793.10
Taxes Paid - Income and Real estate 28 -10,048.11
Asset Purchases and Transfers 29-31 -785,781.00
Trustee Fees Paid 31-32 -13,208.50
Transfers from Principal to Income 32 - 1,016.37
Homeowners Assoc Dues and Taxes 32-37 -12.739.12
TOTAL PRINCIPAL CASH DISBURSEMENTS $ -822.793.10
PRINCIPAL CASH BALANCE $ 0.00
INCOME
II Beginning Balance - Income Cash $ 0.00
Asset Sales and Transfers 2-4 $4,888.63
Dividends Received 4-6 5,442.01 ,/
Capital Gains Received 6-7 42.43
Interest Received 7 48.36
Transfers from Principal to Income 8 1.016.37
TOTAL INCOME CASH RECEIPTS $ 11.437.80 /
1
.
.
SUMMARY OF ACCOUNT
for Period
October 27,1999 - October 24, 2006
(Continued - Page 2)
Asset Purchases from Income
Trustee Fees Paid
Income Distributions to Beneficiary
Income Taxes Paid
Transfers from Income to Principal
Exercise of General Power of Appoint.
TOTAL INCOME CASH DISBURSEMENTS
INCOME CASH BALANCE
COMBINED BALANCE ON HAND
8-12
12
12-13
13-14
14
14-15
-4,888.63
-4,630.22
-1,147.77
-304.00
-354.88
-112.30
2
$ -11.437.00
$
0.00
$
0.00
· REPORT OF ASSETS .
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 AS OF 10/24/2006
PAGE
1
Market Value
Units Price 10/24/2006 Book Value
NO ASSETS HELD BY THIS TRUST
TOTAL INVESTMENTS
INCOME CASH ON HAND
PRINCIPAL CASH ON HAND
TOTAL ASSETS
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
TOTAL CASH: 0.00
. REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
PAGE
2
BEGINNING BALANCE 0.00
---- -------- INCOME CASH RECEIPTS --------------
1. ASSET SALES AND TRANSFERS
Sale of an Income Asset
COMMERCE BANK
12/10/1999 Sold 291.2 units at 1.00
Purchased 10/31/1999
No gain or loss
291.20
01/12/2000 Sold 290.84 units at 1.00
Purchased 12/07/1999
No gain or loss
290.84
02/11/2000 Sold 290.79 units at 1.00
Purchased 01/11/2000
No gain or loss
290.79
03/15/2000 Sold 290.23 units at 1.00
Purchased 02/08/2000
No gain or loss
290.23
04/12/2000 Sold 288.72 units at 1.00
Purchased 03/07/2000
No gain or loss
288.72
04/17/2000 Sold 55 units at 1.00
Purchased 03/28/2000
No gain or loss
55.00
OS/22/2000 Sold 259.18 units at 1.00
Purchased 03/28/2000
No gain or loss
259.18
06/08/2000 Sold 23.94 units at 1.00
Purchased 05/31/2000
No gain or loss
23.94
07/12/2000 Sold 283.97 units at 1.00
Purchased 06/27/2000
No gain or loss
283.97
08/14/2000 Sold 37.98 units at 1.00
Purchased 07/10/2000
No gain or loss
37.98
09/11/2000 Sold 16.09 units at 1.00
Purchased 08/31/2000
No gain or loss
16.09
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
10/12/2000 Sold 280.02 units at 1.00
Purchased 09/27/2000
No gain or loss
11/10/2000 Sold 61.84 units at 1.00
Purchased 09/27/2000
No gain or loss
01/10/2001 Sold 278.69 units at 1.00
Purchased 11/30/2000
No gain or loss
04/16/2001 Sold 145 units at 1.00
Purchased 12/27/2000
No gain or loss
04/17/2001 Sold 130 units at 1.00
Purchased 03/27/2001
No gain or loss
05/18/2001 Sold 42.59 units at 1.00
Purchased 03/27/2001
No gain or loss
07/16/2001 Sold 271.12 units at 1.00
Purchased 03/27/2001
No gain or loss
09/13/2001 Sold 85.98 units at 1.00
Purchased 06/28/2001
No gain or loss
12/19/2001 Sold 48.98 units at 1.00
Purchased 06/28/2001
No gain or loss
03/19/2002 Sold 177.33 units at 1.00
Purchased 09/25/2001
No gain or loss
04/16/2003 Sold 250 units at 1.00
Purchased 12/24/2001
No gain or loss
05/13/2003 Sold 269.24 units at 1.00
Purchased 06/18/2002
No gain or loss
07/23/2003 Sold 93.16 units at 1.00
Purchased 03/18/2003
No gain or loss
280.02
61.84
278.69
145.00
130.00
42.59
271.12
85.98
48.98
177.33
250.00
269.24
93.16
PAGE
3
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
08/20/2003 Sold 5.09 units at 1.00
Purchased 08/01/2003
No gain or loss
09/18/2003 Sold 49.76 units at 1.00
Purchased 09/02/2003
No gain or loss
10/20/2003 Sold 115.27 units at 1.00
Purchased 09/26/2003
No gain or loss
11/20/2003 Sold 50.79 units at 1.00
Purchased 11/03/2003
No gain or loss
12/19/2003 Sold 64.81 units at 1.00
Purchased 11/25/2003
No gain or loss
01/20/2004 Sold 116.02 units at 1.00
Purchased 12/26/2003
No gain or loss
02/19/2004 Sold 57.17 units at 1.00
Purchased 02/02/2004
No gain or loss
03/19/2004 Sold 55.66 units at 1.00
Purchased 03/01/2004
No gain or loss
04/07/2004 Sold 112.17 units at 1.00
Purchased 03/25/2004
No gain or loss
49.76
115.27
50.79
64.81
116.02
57.17
55.66
112.17
Total Sale of an Income Asset
4,888.63
TOTAL ASSET SALES AND TRANSFERS
2. DIVIDENDS RECEIVED
Dividend Receipt
FED STOCK TRUST FUND #019
09/25/2003 .116/share on 534.57 shares
12/26/2003 .108/share on 510.16 shares
03/25/2004 .098/share on 481.91 shares
06/25/2004 .098/share on 451.94 shares
09/27/2004 .108/share on 362.52 shares
12/28/2004 .15/share on 362.52 shares
62.01
55.10
47.23
44.29
39.15
54.38
PAGE
4
5.09
4,888.63
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
FEDERATED INCOME TRUST FUND #36
07/31/2003
08/31/2003
09/30/2003
1 0/31/2003
11/30/2003
12/31/2003
01/31/2004
02/29/2004
03/31/2004
04/30/2004
05/31/2004
06/30/2004
07/31/2004
08/31/2004
09/30/2004
10/31/2004
11/30/2004
12/31/2004
FED MID-CAP FUND #151
09/25/2003 .025/share on 258.86 shares
12/26/2003 .026/share on 258.86 shares
03/25/2004 .027/share on 258.86 shares
06/25/2004 .031/share on 258.86 shares
09/27/2004 .035/share on 258.86 shares
12/28/2004 .045/share on 258.86 shares
FED MANAGED GROWTH PORTFOLIO IS #376
03/23/2000 .052/share on 5,018.82 shares
06/23/2000 .055/share on 5,018.82 shares
09/25/2000 .064/share on 5,018.82 shares
12/26/2000 .064/share on 5,018.82 shares
03/23/2001 .064/share on 5,018.82 shares
06/28/2001 .055/share on 5,018.82 shares
09/24/2001 .025/share on 4,832.69 shares
12/24/2001 .027/share on 4,732.69 shares
03/25/2002 .027/share on 4,644.66 shares
06/18/2002 .027/share on 4,472.25 shares
09/17/2002 .025/share on 4,092.04 shares
12/17/2002 .02/share on 4,066.08 shares
03/18/2003 .02/share on 3,755.13 shares
06/17/2003 .018/share on 3,651.75 shares
FEDERATED GOV'T OBLIGATIONS FD #395
03/31/2001
04/30/2001
05/31/2001
06/30/2001
07/31/2001
11/30/2002
12/31/2002
01/31/2003
02/28/2003
03/31/2003
4.62
48.64
46.18
50.34
51.14
54.06
57.04
55.45
57.58
53.29
49.21
49.10
52.29
53.43
45.60
47.02
45.56
45.13
6.47
6.73
6.99
8.02
9.06
11.65
260.99
276.04
321.20
321.20
321.21
276.04
120.81
127.78
125.41
120.75
102.30
81.32
75.10
65.73
2.43
3.78
2.97
1.56
1.08
.01
.03
.03
.25
1.20
PAGE
5
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
04/30/2003
05/31/2003
06/30/2003
07/31/2003
08/31/2003
09/30/2003
1 0/31/2003
11/30/2003
12/31/2003
01/31/2004
02/29/2004
03/31/2004
04/30/2004
04/30/2004
05/31/2004
06/30/2004
07/31/2004
08/31/2004
09/30/2004
10/31/2004
11/30/2004
12/31/2004
FED AUTOMATED GOV'T MONEY TRUST #44
11/30/1999
12/31/1999
01/31/2000
02/29/2000
03/31/2000
04/30/2000
05/31/2000
06/30/2000
07/31/2000
08/31/2000
09/30/2000
1 0/31/2000
11/30/2000
12/31/2000
01/31/2001
02/28/2001
03/13/2001
Total Dividend Receipt
TOTAL DIVIDENDS RECEIVED
3. CAPITAL GAINS RECEIVED
Short-Term Cap Gains Distrib
.68
.14
.38
.47
1.12
.61
.45
.21
.13
.13
.21
.37
.22
.06
.29
.42
.29
.91
1.99
1.53
1.17
1.14
335.13
345.13
347.81
343.90
81.60
25.31
23.21
23.94
20.62
15.17
9.74
10.03
6.21
5.01
4.67
3.86
1.77
5,442.01
PAGE
6
5,442.01
· REPORT OF INCOME CAS' PAGE 7
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
FED MID-CAP FUND #151
11/25/2003 13.46
11/26/2004 28.97
Total Short-Term Cap Gains Distrib 42.43
TOTAL CAPITAL GAINS RECEIVED 42.43
4. INTEREST RECEIVED
Interest Receipt
COMMERCE BANK
10/31/1999 18.93
11/30/1999 1.44
12/31/1999 1.72
01/31/2000 1.64
02/29/2000 1.20
03/31/2000 .54
04/30/2000 .62
05/31/2000 .73
06/30/2000 .21
07/31/2000 1.14
08/31/2000 .92
09/30/2000 .49
1 0/31 /2000 .40
11/30/2000 .79
12/31/2000 1.36
01/31/2001 4.30
02/28/2001 3.46
03/31/2001 2.76
04/30/2001 .87
05/31/2001 .19
06/30/2001 .18
07/31/2001 .21
08/31/2001 .25
09/30/2001 .30
10/31/2001 .51
11/30/2001 .24
12/31/2001 .16
01/31/2002 .25
02/28/2002 .14
03/31/2002 .25
04/30/2002 .31
05/31/2002 .21
06/30/2002 .15
07/31/2002 .53
08/31/2002 .96
Total Interest Receipt 48.36
TOTAL INTEREST RECEIVED 48.36
· REPORT OF INCOME CAS'
PAGE
8
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
5. TRANSFERS FROM PRINCIPAL TO INCOME
Transfer Principal to Income
OS/22/2000
06/08/2000
08/14/2000
09/11/2000
11/10/2000
25.36
257.90
244.66
267.81
220.64
1,016.37
Total Transfer Principal to Income
TOTAL TRANSFERS FROM PRINCIPAL TO INCOME
1,016.37
TOTAL INCOME CASH RECEIPTS
11,437.80
--------------- INCOME CASH DISBURSEMENTS
.....---.....---..............---.....
6. ASSET PURCHASES FROM INCOME
Purchase Asset from Income
COMMERCE BANK
12/07/1999 Purchased 335.13 units at 1.00 -335.13
01/11/2000 Purchased 345.13 units at 1.00 -345.13
02/08/2000 Purchased 347.81 units at 1.00 -347.81
03/07/2000 Purchased 343.9 units at 1.00 -343.90
03/28/2000 Purchased 260.99 units at 1.00 -260.99
04/10/2000 Purchased 81.6 units at 1.00 -81.60
05/08/2000 Purchased 25.31 units at 1.00 -25.31
06/06/2000 Purchased 23.21 units at 1.00 -23.21
06/27/2000 Purchased 276.04 units at 1.00 -276.04
07/10/2000 Purchased 23.94 units at 1.00 -23.94
08/08/2000 Purchased 20.62 units at 1.00 -20.62
09/08/2000 Purchased 15.17 units at 1.00 -15.17
09/27/2000 Purchased 321.2 units at 1.00 -321 .20
10/11/2000 Purchased 9.74 units at 1.00 -9.74
. REPORT OF INCOME CA.
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
11/07/2000 Purchased 10.03 units at 1.00 -10.03
12/07/2000 Purchased 6.21 units at 1.00 -6.21
12/27/2000 Purchased 321.2 units at 1.00 -321 .20
01/09/2001 Purchased 5.01 units at 1.00 -5.01
02/06/2001 Purchased 4.67 units at 1.00 -4.67
03/07/2001 Purchased 3.86 units at 1.00 -3.86
03/20/2001 Purchased 1.77 units at 1.00 -1.77
03/27/2001 Purchased 321.21 units at 1.00 -321.21
04/12/2001 Purchased 2.43 units at 1.00 -2.43
05/08/2001 Purchased 3.78 units at 1.00 -3.78
06/13/2001 Purchased 2.97 units at 1.00 -2.97
06/28/2001 Purchased 276.04 units at 1.00 -276.04
07/02/2001 Purchased 1.56 units at 1.00 -1.56
08/01/2001 Purchased 1.08 units at 1.00 -1.08
09/25/2001 Purchased 120.81 units at 1.00 -120.81
12/24/2001 Purchased 127.78 units at 1.00 -127.78
03/25/2002 Purchased 125.41 units at 1.00 -125.41
06/18/2002 Purchased 120.75 units at 1.00 -120.75
09/17/2002 Purchased 102.3 units at 1.00 -102.30
12/02/2002 Purchased .01 units at 1.00 -.01
12/17/2002 Purchased 81.32 units at 1.00 -81.32
01/03/2003 Purchased .03 units at 1.00 -.03
02/03/2003 Purchased .03 units at 1.00 -.03
03/03/2003 Purchased .25 units at 1.00 -.25
03/18/2003 Purchased 75.1 units at 1.00 -75.10
04/01/2003 Purchased 1.2 units at 1.00 -1.20
PAGE
9
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
05/01/2003 Purchased .68 units at 1.00
06/02/2003 Purchased .14 units at 1.00
06/17/2003 Purchased 65.73 units at 1.00
07/01/2003 Purchased .38 units at 1.00
08/01/2003 Purchased 5.09 units at 1.00
09/02/2003 Purchased 49.76 units at 1.00
09/26/2003 Purchased 68.48 units at 1.00
10/01/2003 Purchased 46.79 units at 1.00
11/03/2003 Purchased 50.79 units at 1.00
11/25/2003 Purchased 13.46 units at 1.00
12/01/2003 Purchased 51.35 units at 1.00
12/26/2003 Purchased 61.83 units at 1.00
01/02/2004 Purchased 54.19 units at 1.00
02/02/2004 Purchased 57.17 units at 1.00
03/01/2004 Purchased 55.66 units at 1.00
03/25/2004 Purchased 54.22 units at 1.00
04/01/2004 Purchased 57.95 units at 1.00
PAGE 10
-.68
-.14
-65.73
-.38
-5.09
-49.76
-68.48
-46.79
-50.79
-13.46
-51.35
-61.83
-54.19
-57.17
-55.66
-54.22
-57.95
-4,840.27
Total Purchase Asset from Income
Cash Management Purchase
COMMERCE BANK
10/31/1999
11/30/1999
12/31/1999
01/31/2000
02/29/2000
03/31/2000
-18.93
-1.44
-1.72
-1.64
-1.20
-.54
· REPORT OF INCOME CAS'
PAGE 11
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
04/30/2000 -.62
05/31/2000 -.73
06/30/2000 -.21
07/31/2000 -1.14
08/31/2000 -.92
09/30/2000 -.49
10/31/2000 -.40
11/30/2000 -.79
12/31/2000 -1.36
01/31/2001 -4.30
02/28/2001 -3.46
03/31/2001 -2.76
04/30/2001 -.87
05/31/2001 -.19
06/30/2001 -.18
07/31/2001 -.21
08/31/2001 -.25
09/30/2001 -.30
10/31/2001 -.51
11/30/2001 -.24
12/31/2001 -.16
01/31/2002 -.25
02/28/2002 -.14
03/31/2002 -.25
04/30/2002 -.31
05/31/2002 -.21
· REPORT OF INCOME CA'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
06/30/2002
07/31/2002
08/31/2002
Total Cash Management Purchase
TOTAL ASSET PURCHASES FROM INCOME
7. FEES PAID - GENERAL
Personal Tax Preparation Fee
04/17/2001 PREPARATION OF 2000 FEDERAL & STATE
INCOME TAX
04/16/2003 GATES, HALBRUNER & HATCH, P.C.
FOR THE YEAR ENDING 12/31/02
Check # 009593
Total Personal Tax Preparation Fee
Trustee Fees - Regular
12/10/1999 FOR 1 MONTH(S) ENDING 11/30/99
01/12/2000 FOR 1 MONTH(S) ENDING 12/31/99
02/11/2000 FOR 1 MONTH(S) ENDING 01/31/00
03/15/2000 FOR 1 MONTH(S) ENDING 02/29/00
04/12/2000 FOR 1 MONTH(S) ENDING 03/31/00
OS/22/2000 FOR 1 MONTH(S) ENDING 04/30/00
06/08/2000 FOR 1 MONTH(S) ENDING 05/31/00
07/12/2000 FOR 1 MONTH(S) ENDING 06/30/00
08/14/2000 FOR 1 MONTH(S) ENDING 07/31/00
09/11/2000 FOR 1 MONTH(S) ENDING 08/31/00
10/12/2000 FOR 1 MONTH(S) ENDING 09/30/00
11/08/2000 FOR 1 MONTH(S) ENDING 10/31/00
01/10/2001 FOR 1 MONTH(S) ENDING 12/31/00
07/16/2001 FOR 1 MONTH(S) ENDING 06/30/01
05/13/2003 FOR 1 MONTH(S) ENDING 04/30/03
Total Trustee Fees - Regular
TOTAL FEES PAID - GENERAL
8. INCOME DISTRIBUTIONS
Income Distribution
07/23/2003 ELSIE I VON JESS
Check # 010088
Total Income Distribution
PAGE 12
-.15
-.53
-.96
-48.36
-4,888.63
-130.00
-250.00
-380.00
-291.20
-290.84
-290.79
-290.23
-288.72
-284.54
-281.84
-283.97
-282.64
-283.90
-280.02
-282.48
-278.69
-271.12
-269.24
-4,250.22
-4,630.22
-93.16
-93.16
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
Monthly Income Distribution
08/20/2003 ELSIE I VON JESS
Check # 010202
09/18/2003 ELSIE I VON JESS
Check # 010373
10/20/2003 ELSIE I VON JESS
Check # 010484
11/20/2003 ELSIE I VON JESS
Check # 010576
12/19/2003 ELSIE I VON JESS
Check # 010706
01/20/2004 ELSIE I VON JESS
Check # 010900
02/19/2004 ELSIE I VON JESS
Check # 011012
03/19/2004 ELSIE I VON JESS
Check # 011124
04/19/2004 ELSIE I VON JESS
Check # 011355
05/19/2004 ELSIE I VON JESS
Check # 011514
07/19/2004 ELSIE I VON JESS
Check # 011798
08/19/2004 ELSIE I VON JESS
Check # 011914
09/17/2004 ELSIE I VON JESS
Check # 012054
10/19/2004 ELSIE I VON JESS
Check # 012193
11/19/2004 ELSIE I VON JESS
Check # 012321
12/17/2004 ELSIE I VON JESS
Check # 012435
Total Monthly Income Distribution
TOTAL INCOME DISTRIBUTIONS
9. TAXES
Estimated State Tax Pymt
04/15/2004 PA DEPT OF REVENUE
144-24-1355
Check # 011316
06/15/2004 PA DEPT OF REVENUE
PERSONAL -144-24-1355
Check # 011632
Total Estimated State Tax Pymt
PAGE 13
-5.09
-49.76
-115.27
-50.79
-64.81
-116.02
-57.17
-55.66
-57.17
-53.57
-102.33
-52.58
-54.34
-95.80
-48.55
-75.70
-1,054.61
-1,147.77
-50.00
-49.00
-99.00
· REPORT OF INCOME CA'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
Estimated State Fid Inc Tax
04/15/2004 PA DEPT OF REVENUE
25-6651856
Check # 011289
PAGE 14
-4.00
Total Estimated State Fid Inc Tax
-4.00
Federal Fid Inc Tax, Bal Due
04/17/2000 UNITED STATES TREASURY 19991041 BALANCE DUE
25-6651856
Check # 005043
-35.00
Total Federal Fid Inc Tax, Bal Due
State Fid Inc Tax, Bal Due
04/17/2000 PA DEPT OF REVENUE 1999 PA41 BALANCE DUE
25-6651856F
Check # 005044
04/16/2001 PA DEPT OF REVENUE STATE FID INC TAX,
BAL DUE 25-6651856
Check # 006324
04/15/2004 PA DEPT OF REVENUE
25-6651856
Check # 011247
-35.00
-20.00
-145.00
-1.00
Total State Fid Inc Tax, Bal Due
-166.00
TOTAL TAXES
10. TRANSFERS FROM INCOME TO PRINCIPAL
Transfer Income to Principal
05/18/2001
09/13/2001
12/19/2001
03/19/2002
Total Transfer Income to Principal
TOTAL TRANSFERS FROM INCOME TO PRINCIPAL
11. MISCELLANEOUS DISBURSEMENTS
Misc. Income Disbursement
01/01/2005 EXERCISE OF GENERAL POWER OF
APPOINTMENT PER SECTION 5.02 OF
DOCUMENT BY PATRICIA M. TRAINER;
TRANSFER TO VON JESS IRREVOCABLE TRUST
NUMBER TWO
Total Misc. Income Disbursement
-304.00
-42.59
-85.98
-48.98
-177.33
-354.88
-354.88
-112.30
-112.30
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
PAGE 15
TOTAL MISCELLANEOUS DISBURSEMENTS
-112.30
TOTAL INCOME CASH DISBURSEMENTS
-11,437.80
INCOME CASH BALANCE
0.00
· REPORT OF PRINCIPAL ctSH
PAGE 16
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
BEGINNING BALANCE 0.00
------------- PRINCIPAL CASH RECEIPTS --------------
1. CAPITAL GAINS RECEIVED
Long-Term Cap Gains Distrib
FED MID-CAP FUND #151
11/25/2003
11/26/2004
FED MANAGED GROWTH PORTFOLIO IS #376
12/26/2000
22.21
170.07
3,085.07
3,277.35
Total Long-Term Cap Gains Distrib
TOTAL CAPITAL GAINS RECEIVED
2. CASH ADDITIONS
3,277.35
Cash Addition
10/28/1999 RECEIVED FROM PATRICIA TRAINER TO FUND
TRUST
316,573.61
Total Cash Addition
316,573.61
TOTAL CASH ADDITIONS
3. ASSET SALES AND TRANSFERS
316,573.61
Proceeds from Sale of Asset
FED STOCK TRUST FUND #019
12/16/2003 Sold 24.405 shares at 32.78
Purchased 07/28/2003
Short-term gain of 56.38
02/20/2004 Sold 28.249 shares at 35.40
Purchased 07/28/2003
Short-term gain of 139.25
05/19/2004 Sold 29.976 shares at 33.36
Purchased 07/28/2003
Short-term gain of 86.63
08/12/2004 Sold 45.194 shares at 33.19
Purchased 07/28/2003
Long-term gain of 122.94
09/02/2004 Sold 44.222 shares at 33.92
Purchased 07/28/2003
Long-term gain of 152.55
800.00
1,000.00
1,000.00
1,500.00
1,500.00
. REPORT OF PRINCIPAL CIH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
FEDERATED INCOME TRUST FUND #36
08/26/2003 Sold 144.37 shares at 10.39
Purchased 07/28/2003
Short-term loss of 13.00
04/26/2004 Sold 95.785 shares at 10.44
Purchased 07/28/2003
Short-term loss of 3.83
09/02/2004 Sold 142.045 shares at 10.56
Purchased 07/28/2003
Long-term gain of 11.37
FED MANAGED GROWTH PORTFOLIO IS #376
08/16/2001 Sold 186.125 shares at 11.82
Purchased 03/03/2000
Long-term loss of 766.83
09/19/2001 Sold 100 shares at 10.53
Purchased 03/03/2000
Long-term loss of 541 .00
12/21/2001 Sold 88.028 shares at 11.36
Purchased 03/03/2000
Long-term loss of 403.17
03/20/2002 Sold 172.414 shares at 11.60
Purchased 03/03/2000
Long-term loss of 748.28
07/09/2002 Sold 32.039 shares at 10.30
Purchased 03/03/2000
Long-term loss of 180.70
07/23/2002 Sold 141.921 shares at 9.16
Purchased 03/03/2000
Long-term loss of 962.22
08/16/2002 Sold 82.794 shares at 9.79
Purchased 03/03/2000
Long-term loss of 509.19
09/03/2002 Sold 123.457 shares at 9.72
Purchased 03/03/2000
Long-term loss of 767.90
11/19/2002 Sold 25.961 shares at 9.63
Purchased 03/03/2000
Long-term loss of 163.82
PAGE 17
1,500.00
1,000.00
1,500.00
2,200.00
1,053.00
1,000.00
2,000.00
330.00
1,300.00
810.55
1,200.00
250.00
· REPORT OF PRINCIPAL ~H
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
01/07/2003 Sold 91.65 shares at 9.82
Purchased 03/03/2000
Long-term loss of 560.90
02/24/2003 Sold 219.298 shares at 9.12
Purchased 03/03/2000
Long-term loss of 1,495.61
06/13/2003 Sold 103.383 shares at 10.64
Purchased 03/03/2000
Long-term loss of 547.92
07/29/2003 Sold 3,651.751 shares at 10.62
Purchased 03/03/2000
Long-term loss of 19,427.31
FEDERATED GOV'T OBLIGATIONS FD #395
OS/23/2001 Sold 500 units at 1.00
Purchased 03/13/2001
No gain or loss
07/23/2001 Sold 500 units at 1.00
Purchased 03/13/2001
No gain or loss
08/16/2001 Sold 2,200 units at 1.00
Purchased 08/15/2001
No gain or loss
09/19/2001 Sold 1,053 units at 1.00
Purchased 09/19/2001
No gain or loss
03/20/2002 Sold 2,000 units at 1.00
Purchased 03/20/2002
No gain or loss
07/09/2002 Sold 330 units at 1.00
Purchased 07/08/2002
No gain or loss
07/23/2002 Sold 1,300 units at 1.00
Purchased 07/22/2002
No gain or loss
08/16/2002 Sold 810.55 units at 1.00
Purchased 08/15/2002
No gain or loss
PAGE 18
900.00
2,000.00
1,100.00
38,781.60
500.00
500.00
2,200.00
1,053.00
2,000.00
330.00
1,300.00
810.55
. REPORT OF PRINCIPAL CIH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
09/03/2002 Sold 1,200 units at 1.00
Purchased 08/30/2002
No gain or loss
11/19/2002 Sold 218.7 units at 1.00
Purchased 11/18/2002
No gain or loss
01/07/2003 Sold 900 units at 1.00
Purchased 11/18/2002
No gain or loss
02/24/2003 Sold 244.07 units at 1.00
Purchased 01/06/2003
No gain or loss
03/13/2003 Sold 268.59 units at 1.00
Purchased 02/21/2003
No gain or loss
03/21/2003 Sold 220 units at 1.00
Purchased 02/21/2003
No gain or loss
04/11/2003 Sold 268.24 units at 1.00
Purchased 02/21/2003
No gain or loss
04/23/2003 Sold 548.81 units at 1.00
Purchased 02/21/2003
No gain or loss
04/30/2003 Sold 250 units at 1.00
Purchased 02/21/2003
No gain or loss
OS/21/2003 Sold 110 units at 1.00
Purchased 02/21/2003
No gain or loss
06/23/2003 Sold 110 units at 1.00
Purchased 06/12/2003
No gain or loss
07/15/2003 Sold 271.07 units at 1.00
Purchased 06/12/2003
No gain or loss
07/21/2003 Sold 110 units at 1.00
Purchased 06/13/2003
No gain or loss
PAGE 19
1,200.00
218.70
900.00
244.07
268.59
220.00
268.24
548.81
250.00
110.00
110.00
271.07
110.00
· REPORT OF PRINCIPAL cfSH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
08/13/2003 Sold 270.99 units at 1.00
Purchased 06/13/2003
No gain or loss
08/21/2003 Sold 110 units at 1.00
Purchased 06/13/2003
No gain or loss
08/26/2003 Sold 2,146.61 units at 1.00
Purchased 06/13/2003
No gain or loss
09/15/2003 Sold 268.76 units at 1.00
Purchased 08/26/2003
No gain or loss
09/18/2003 Sold 110 units at 1.00
Purchased 08/26/2003
No gain or loss
10/17/2003 Sold 268.71 units at 1.00
Purchased 08/26/2003
No gain or loss
10/20/2003 Sold 110 units at 1.00
Purchased 08/26/2003
No gain or loss
11/12/2003 Sold 269.37 units at 1.00
Purchased 08/26/2003
No gain or loss
11/21/2003 Sold 110 units at 1.00
Purchased 08/26/2003
No gain or loss
12/16/2003 Sold 800 units at 1.00
Purchased 08/26/2003
No gain or loss
02/12/2004 Sold 207.56 units at 1.00
Purchased 12/15/2003
No gain or loss
02/20/2004 Sold 110 units at 1.00
Purchased 12/15/2003
No gain or loss
03/10/2004 Sold 270.24 units at 1.00
Purchased 02/20/2004
No gain or loss
PAGE 20
270.99
110.00
2,146.61
268.76
110.00
268.71
110.00
269.37
110.00
800.00
207.56
110.00
270.24
. REPORT OF PRINCIPAL CIH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
03/19/2004 Sold 110 units at 1.00
Purchased 02/20/2004
No gain or loss
04/07/2004 Sold 537.26 units at 1.00
Purchased 02/20/2004
No gain or loss
TO INITIATE CASH SWEEP
FED AUTOMATED GOV'T MONEY TRUST #44
03/06/2000 Sold 80,000 units at 1.00
Purchased 11/01/1999
No gain or loss
04/24/2000 Sold 1,000 units at 1.00
Purchased 11/01/1999
No gain or loss
07/06/2000 Sold 1,000 units at 1.00
Purchased 11/01/1999
No gain or loss
08/17/2000 Sold 2,000 units at 1.00
Purchased 11/01/1999
No gain or loss
11/09/2000 Sold 1,000 units at 1.00
Purchased 11/01/1999
No gain or loss
03/13/2001 Sold 1,000 units at 1.00
Purchased 11/01/1999
No gain or loss
COMMERCE BANK
10/29/1999 Sold 229,076.37 units at 1.00
Purchased 10/28/1999
No gain or loss
11/01/1999 Sold 86,000 units at 1.00
Purchased 10/28/1999
No gain or loss
11/29/1999 Sold 80.22 units at 1.00
Purchased 10/28/1999
No gain or loss
12/21/1999 Sold 105 units at 1.00
Purchased 10/28/1999
No gain or loss
PAGE 21
110.00
537.26
80,000.00
1,000.00
1,000.00
2,000.00
1,000.00
1,000.00
229,076.37
86,000.00
80.22
105.00
· REPORT OF PRINCIPAL ~H
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
01/20/2000 Sold 105 units at 1.00
Purchased 10/28/1999
No gain or loss
02/22/2000 Sold 1,019.26 units at 1.00
Purchased 10/28/1999
No gain or loss
03/20/2000 Sold 105 units at 1.00
Purchased 10/28/1999
No gain or loss
05/18/2000 Sold 105 units at 1.00
Purchased 10/28/1999
No gain or loss
OS/22/2000 Sold 25.36 units at 1.00
Purchased 04/24/2000
No gain or loss
06/08/2000 Sold 257.9 units at 1.00
Purchased 04/24/2000
No gain or loss
06/20/2000 Sold 105 units at 1.00
Purchased 04/24/2000
No gain or loss
07/20/2000 Sold 105 units at 1.00
Purchased 04/24/2000
No gain or loss
08/14/2000 Sold 244.66 units at 1.00
Purchased 07/05/2000
No gain or loss
08/18/2000 Sold 105 units at 1.00
Purchased 07/05/2000
No gain or loss
09/11/2000 Sold 267.81 units at 1.00
Purchased 07/05/2000
No gain or loss
09/20/2000 Sold 105 units at 1.00
Purchased 07/05/2000
No gain or loss
10/19/2000 Sold 105 units at 1.00
Purchased 07/05/2000
No gain or loss
PAGE 22
105.00
1,019.26
105.00
105.00
25.36
257.90
105.00
105.00
244.66
105.00
267.81
105.00
105.00
. REPORT OF PRINCIPAL CIH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
11/10/2000 Sold 220.64 units at 1.00
Purchased 07/05/2000
No gain or loss
11/20/2000 Sold 105 units at 1.00
Purchased 11/09/2000
No gain or loss
12/13/2000 Sold 277.89 units at 1 .00
Purchased 11/09/2000
No gain or loss
12/27/2000 Sold 105 units at 1.00
Purchased 11/09/2000
No gain or loss
01/19/2001 Sold 105 units at 1.00
Purchased 11/09/2000
No gain or loss
02/12/2001 Sold 280.05 units at 1.00
Purchased 11/09/2000
No gain or loss
02/20/2001 Sold 105 units at 1.00
Purchased 11/09/2000
No gain or loss
03/13/2001 Sold 275.75 units at 1.00
Purchased 12/27/2000
No gain or loss
03/21/2001 Sold 105 units at 1.00
Purchased 12/27/2000
No gain or loss
04/10/2001 Sold 486.43 units at 1.00
Purchased 12/27/2000
No gain or loss
04/11/2001 Sold 272.39 units at 1.00
Purchased 12/27/2000
No gain or loss
04/16/2001 Sold 1,535 units at 1.00
Purchased 12/27/2000
No gain or loss
04/20/2001 Sold 105 units at 1.00
Purchased 12/27/2000
No gain or loss
PAGE 23
220.64
105.00
277 .89
105.00
105.00
280.05
105.00
275.75
105.00
486.43
272.39
1,535.00
105.00
. REPORT OF PRINCIPAL 'SH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
05/18/2001 Sold 230.39 units at 1.00
Purchased 12/27/2000
No gain or loss
06/14/2001 Sold 272.41 units at 1.00
Purchased OS/23/2001
No gain or loss
06/20/2001 Sold 105 units at 1.00
Purchased OS/23/2001
No gain or loss
08/10/2001 Sold 269.85 units at 1.00
Purchased OS/23/2001
No gain or loss
08/17/2001 Sold 2,058.06 units at 1.00
Purchased 07/23/2001
No gain or loss
08/21/2001 Sold 105 units at 1.00
Purchased 08/16/2001
No gain or loss
09/13/2001 Sold 179.68 units at 1.00
Purchased 08/16/2001
No gain or loss
09/21/2001 Sold 105 units at 1.00
Purchased 09/19/2001
No gain or loss
10/11/2001 Sold 261.35 units at 1.00
Purchased 09/19/2001
No gain or loss
10/19/2001 Sold 105 units at 1.00
Purchased 09/19/2001
No gain or loss
11/13/2001 Sold 262.18 units at 1.00
Purchased 09/19/2001
No gain or loss
11/21/2001 Sold 105 units at 1.00
Purchased 09/19/2001
No gain or loss
12/19/2001 Sold 214.47 units at 1.00
Purchased 09/19/2001
No gain or loss
PAGE 24
230.39
272.41
105.00
269.85
2,058.06
105.00
179.68
105.00
261.35
105.00
262.18
105.00
214.47
. REPORT OF PRINCIPAL C&
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
12/31/2001 Sold 105 units at 1.00
Purchased 12/21/2001
No gain or loss
01/22/2002 Sold 285.22 units at 1.00
Purchased 12/21/2001
No gain or loss
01/23/2002 Sold 110 units at 1.00
Purchased 12/21/2001
No gain or loss
02/21/2002 Sold 394.18 units at 1.00
Purchased 12/21/2001
No gain or loss
03/19/2002 Sold 105.6 units at 1.00
Purchased 12/21/2001
No gain or loss
03/22/2002 Sold 110 units at 1.00
Purchased 03/20/2002
No gain or loss
04/01/2002 Sold 140 units at 1.00
Purchased 03/20/2002
No gain or loss
04/09/2002 Sold 548.81 units at 1.00
Purchased 03/20/2002
No gain or loss
04/11/2002 Sold 283.65 units at 1.00
Purchased 03/20/2002
No gain or loss
04/19/2002 Sold 110 units at 1.00
Purchased 03/20/2002
No gain or loss
05/15/2002 Sold 281.81 units at 1.00
Purchased 03/20/2002
No gain or loss
OS/21/2002 Sold 110 units at 1.00
Purchased 03/20/2002
No gain or loss
06/18/2002 Sold 280.96 units at 1.00
Purchased 03/20/2002
No gain or loss
PAGE 25
105.00
285.22
110.00
394.18
105.60
110.00
140.00
548.81
283.65
110.00
281.81
110.00
280.96
· REPORT OF PRINCIPAL C&
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
06/21/2002 Sold 110 units at 1.00
Purchased 03/20/2002
No gain or loss
07/22/2002 Sold 278.33 units at 1.00
Purchased 03/20/2002
No gain or loss
07/24/2002 Sold 110 units at 1.00
Purchased 07/09/2002
No gain or loss
08/20/2002 Sold 110 units at 1.00
Purchased 07/23/2002
No gain or loss
08/27/2002 Sold 1,966.99 units at 1.00
Purchased 07/23/2002
No gain or loss
09/05/2002 Sold 274.85 units at 1.00
Purchased 09/03/2002
No gain or loss
09/11/2002 Sold 273.05 units at 1.00
Purchased 09/03/2002
No gain or loss
09/20/2002 Sold 110 units at 1.00
Purchased 09/03/2002
No gain or loss
10/15/2002 Sold 269.58 units at 1.00
Purchased 09/03/2002
No gain or loss
10/21/2002 Sold 110 units at 1.00
Purchased 09/03/2002
No gain or loss
11/21/2002 Sold 110 units at 1.00
Purchased 09/03/2002
No gain or loss
01/15/2003 Sold 815.17 units at 1.00
Purchased 11/19/2002
No gain or loss
01/21/2003 Sold 110 units at 1.00
Purchased 01/07/2003
No gain or loss
PAGE 26
110.00
278.33
110.00
110.00
1,966.99
274.85
273.05
110.00
269.58
110.00
110.00
815.17
110.00
· REPORT OF PRINCIPAL CIH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
02/24/2003 Sold 136.05 units at 1.00
Purchased 01/07/2003
No gain or loss
04/21/2003 Sold 110 units at 1.00
Purchased 03/21/2003
No gain or loss
12/18/2003 Sold 269.44 units at 1.00
Purchased 11/25/2003
No gain or loss
12/19/2003 Sold 110 units at 1.00
Purchased 12/16/2003
No gain or loss
01/12/2004 Sold 270.21 units at 1.00
Purchased 12/16/2003
No gain or loss
01/20/2004 Sold 110 units at 1.00
Purchased 12/16/2003
No gain or loss
02/12/2004 Sold 62.56 units at 1.00
Purchased 12/16/2003
No gain or loss
Total Proceeds from Sale of Asset
TOTAL ASSET SALES AND TRANSFERS
4. TRANSFERS FROM INCOME TO PRINCIPAL
Transfer Income to Principal
05/18/2001
09/13/2001
12/19/2001
03/19/2002
Total Transfer Income to Principal
TOTAL TRANSFERS FROM INCOME TO PRINCIPAL
TOTAL PRINCIPAL CASH RECEIPTS
PAGE 27
136.05
110.00
269.44
110.00
270.21
110.00
62.56
502,587.26
502,587.26
42.59
85.98
48.98
177 .33
354.88
354.88
822,793.10
· REPORT OF PRINCIPAL CIH
PAGE 28
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
----------- PRINCIPAL CASH DISBURSEMENTS ---------------
5. TAXES
Federal Per Inc Tax, Bal Due
04/16/2001 UNITED STATES TREASURY FEDERAL PER INC -1,535.00
TAX, BAL DUE 137-24-0974
Check # 006384
Total Federal Per Inc Tax, Bal Due -1,535.00
Real Estate Tax
02/22/2000 KATHRYN W FETROW, TREASURER -914.26
KATHRYN FETROW, TREASURER 2000 SCHOOL
REAL ESTATE TAX CUMB VALLEY SCH
DISTRICT 940 WOODLEY DRIVE
MECHANICSBURG, PA
Check # 004829
04/24/2000 KATHRYN W FETROW, TREASURER -455.82
KATHRYN FETROW, TREASURER 2000 REAL
ESTATE TAXES 940 WOODLEY DRIVE MAP
#10-17-1035-181
Check # 005082
08/16/2000 KATHRYN W FETROW, TREASURER -1,972.74
KATHRYN W. FETROW, TREASURER SCHOOL
REAL ESTATE TAX 99VONJESS
Check # 005510
04/10/2001 KATHRYN W FETROW, TREASURER -486.43
KATHRYN FETROW, TREASURER COUNTY REAL
ESTATE TAX 940 WOODLEY DRIVE
MECHANICSBURG, PA
Check # 006282
08/17/2001 KATHRYN W FETROW, TREASURER -2,058.06
KATHRYN W. FETROW, TREASURER SCHOOL
REAL ESTATE TAX 940 WOODLEY DRIVE
MECHANICSBURG, PA
Check # 006811
04/09/2002 KATHRYN W FETROW, TREASURER -548.81
KATHRYN FETROW, TREASURER COUNTY REAL
ESTATE TAX 940 WOODLEY DRIVE
MECHANICSBURG, PA
Check # 007727
08/27/2002 KATHRYN W FETROW, TREASURER -2,076.99
SCHOOL REAL ESTATE TAX; 940 WOODLEY
DRIVE MECHANICSBURG, PA
Check # 008425
Total Real Estate Tax -8,513.11
TOTAL TAXES -10,048.11
· REPORT OF PRINCIPAL CIH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
6. ASSET PURCHASES AND TRANSFERS
Purchase of an Asset
FED STOCK TRUST FUND #019
07/29/2003 Purchased 534.567 shares at 30.47
FEDERATED INCOME TRUST FUND #36
07/29/2003 Purchased 1,554.224 shares at 10.48
FED MID-CAP FUND #151
07/29/2003 Purchased 258.858 shares at 16.48
FED MANAGED GROWTH PORTFOLIO IS #376
03/06/2000 Purchased 5,018.821 shares at 15.94
FEDERATED GOV'T OBLIGATIONS FD #395
03/13/2001 Purchased 1,000 units at 1.00
08/16/2001 Purchased 2,200 units at 1.00
09/19/2001 Purchased 1,053 units at 1.00
03/20/2002 Purchased 2,000 units at 1.00
07/09/2002 Purchased 330 units at 1.00
07/23/2002 Purchased 1,300 units at 1.00
08/16/2002 Purchased 810.55 units at 1.00
08/30/2002 Purchased 1,200 units at 1.00
11/19/2002 Purchased 250 units at 1.00
01/07/2003 Purchased 900 units at 1.00
02/24/2003 Purchased 2,000 units at 1.00
06/13/2003 Purchased 829.9 units at 1.00
07/29/2003 Purchased 1,939.08 units at 1.00
08/26/2003 Purchased 1,500 units at 1.00
12/16/2003 Purchased 800 units at 1.00
02/20/2004 Purchased 1,000 units at 1.00
PAGE 29
-16,288.27
-16,288.27
-4,265.98
-80,000.00
-1,000.00
-2,200.00
-1,053.00
-2,000.00
-330,00
-1,300.00
-810.55
-1,200.00
-250.00
-900.00
-2,000.00
-829.90
-1,939.08
-1,500.00
-800.00
-1,000.00
. REPORT OF PRINCIPAL CIH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
FED AUTOMATED GOV'T MONEY TRUST #44
11/01/1999 Purchased 86,000 units at 1.00
COMMERCE BANK
10/28/1999 Purchased 316,573.61 units at 1.00
04/24/2000 Purchased 439.18 units at 1.00
07/06/2000 Purchased 1,000 units at 1.00
08/16/2000 Purchased 27.26 units at 1.00
11/09/2000 Purchased 1,000 units at 1.00
12/27/2000 Purchased 3,085.07 units at 1.00
OS/23/2001 Purchased 395 units at 1.00
07/23/2001 Purchased 395 units at 1.00
08/16/2001 Purchased 2,200 units at 1.00
09/19/2001 Purchased 1,053 units at 1.00
12/21/2001 Purchased 1,000 units at 1.00
03/20/2002 Purchased 2,000 units at 1.00
07/09/2002 Purchased 330 units at 1.00
07/23/2002 Purchased 1,300 units at 1.00
08/16/2002 Purchased 810.55 units at 1.00
09/03/2002 Purchased 1,090 units at 1.00
11/19/2002 Purchased 218.7 units at 1.00
01/07/2003 Purchased 900 units at 1.00
03/21/2003 Purchased 110 units at 1.00
11/25/2003 Purchased 22.21 units at 1.00
12/16/2003 Purchased 800 units at 1.00
940 WOODLEY DRIVE MECHANICSBURG, PA
10/29/1999 Purchased 1 units at 29076.37
Check # 004499
PAGE 30
-86,000.00
-316,573.61
-439.18
-1,000.00
-27.26
-1,000.00
-3,085.07
-395.00
-395.00
-2,200.00
-1,053.00
-1,000.00
-2,000.00
-330.00
-1,300.00
-810.55
-1,090.00
-218.70
-900.00
-110.00
-22.21
-800.00
-229,076.37
· REPORT OF PRINCIPAL C.H
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
Total Purchase of an Asset
TOTAL ASSET PURCHASES AND TRANSFERS
7. FEES
Fiduciary Tax Prep Fee
04/01/2002 FOR YEAR ENDING 12/31/01
04/30/2003
04/29/2004
Total Fiduciary Tax Prep Fee
Trustee Fees
11/29/1999 FOR 1 MONTH(S) ENDING 10/31/99
12/13/2000 FOR 1 MONTH(S) ENDING 11/30/00
02/12/2001 FOR 1 MONTH(S) ENDING 01/31/01
03/13/2001 FOR 1 MONTH(S) ENDING 02/28/01
04/11/2001 FOR 1 MONTH(S) ENDING 03/31/01
05/18/2001 FOR 1 MONTH(S) ENDING 04/30/01
06/14/2001 FOR 1 MONTH(S) ENDING 05/31/01
08/10/2001 FOR 1 MONTH(S) ENDING 07/31/01
09/13/2001 FOR 1 MONTH(S) ENDING 08/31/01
10/11/2001 FOR 1 MONTH(S) ENDING 09/30/01
11/13/2001 FOR 1 MONTH(S) ENDING 10/31/01
12/19/2001 FOR 1 MONTH(S) ENDING 11/30/01
01/22/2002 FOR 1 MONTH(S) ENDING 12/31/01
02/21/2002 FOR 1 MONTH(S) ENDING 01/31/02
03/15/2002 FOR 1 MONTH(S) ENDING 02/28/02
04/11/2002 FOR 1 MONTH(S) ENDING 03/31/02
05/15/2002 FOR 1 MONTH(S) ENDING 04/30/02
06/18/2002 FOR 1 MONTH(S) ENDING 05/31/02
07/22/2002 FOR 1 MONTH(S) ENDING 06/30/02
09/05/2002 FOR 1 MONTH(S) ENDING 07/31/02
09/11/2002 FOR 1 MONTH(S) ENDING 08/31/02
10/15/2002 FOR 1 MONTH(S) ENDING 09/30/02
01/15/2003 FOR 1 MONTH(S) ENDING 11/30/02
01/15/2003 FOR 1 MONTH(S) ENDING 12/31/02
01/15/2003 FOR 1 MONTH(S) ENDING 10/31/02
02/24/2003 FOR 1 MONTH(S) ENDING 01/31/03
03/13/2003 FOR 1 MONTH(S) ENDING 02/28/03
04/11/2003 FOR 1 MONTH(S) ENDING 03/31/03
06/13/2003 FOR 1 MONTH(S) ENDING 05/31/03
07/14/2003 FOR 1 MONTH(S) ENDING 06/30/03
08/13/2003 FOR 1 MONTH(S) ENDING 07/31/03
09/15/2003 FOR 1 MONTH(S) ENDING 08/31/03
10/17/2003 FOR 1 MONTH(S) ENDING 09/30/03
11/12/2003 FOR 1 MONTH(S) ENDING 10/31/03
12/18/2003 FOR 1 MONTH(S) ENDING 11/30/03
01/12/2004 FOR 1 MONTH(S) ENDING 12/31/03
02/12/2004 FOR 1 MONTH(S) ENDING 01/31/04
-785,781.00
-140.00
-250.00
-250.00
-640.00
-80.22
-277 .89
-280.05
-275.75
-272.39
-272.98
-272.41
-269.85
-265.66
-261.35
-262.18
-263.45
-285.22
-284.18
-282.93
-283.65
-281.81
-280.96
-278.33
-274.85
-273.05
-269.58
-272.87
-271.08
-271.22
-270.12
-268.59
-268.24
-270.10
-271.07
-270.99
-268.76
-268.71
-269.37
-269.44
-270.21
-270.12
PAGE 31
-785,781.00
. REPORT OF PRINCIPAL ~H
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
PAGE 32
03/10/2004 FOR 1 MONTH(S) ENDING 02/29/04 -270.24
04/14/2004 FOR 1 MONTH(S) ENDING 03/31/04 -269.83
05/13/2004 FOR 1 MONTH(S) ENDING 04/30/04 -267.75
06/14/2004 FOR 1 MONTH(S) ENDING 05/31/04 -267.58
07/13/2004 FOR 1 MONTH(S) ENDING 06/30/04 -267.70
08/10/2004 FOR 1 MONTH(S) ENDING 07/31/04 -266.76
09/13/2004 FOR 1 MONTH(S) ENDING 08/31/04 -266.45
10/13/2004 FOR 1 MONTH(S) ENDING 09/30/04 -264.15
11/10/2004 FOR 1 MONTH(S) ENDING 10/31/04 -263.99
12/10/2004 FOR 1 MONTH(S) ENDING 11/30/04 -264.42
Total Trustee Fees -12,568.50
TOTAL FEES -13,208.50
8. TRANSFERS FROM PRINCIPAL TO INCOME
Transfer Principal to Income
OS/22/2000 -25.36
06/08/2000 -257.90
08/14/2000 -244.66
09/11/2000 -267.81
11/10/2000 -220.64
Total Transfer Principal to Income -1,016.37
TOTAL TRANSFERS FROM PRINCIPAL TO INCOME -1,016.37
9. MISCELLANEOUS DISBURSEMENTS
Miscellaneous Disbursement
01/01/2005 EXERCISE OF GENERAL POWER OF -698.96
APPOINTMENT PER SECTION 5.02 OF
DOCUMENT BY PATRICIA M. TRAINER;
TRANSFER TO VON JESS IRREVOCABLE TRUST
NUMBER TWO
Total Miscellaneous Disbursement -698.96
Miscellaneous Disbursement
940 WOODLEY DRIVE MECHANICSBURG, PA
12/21/1999 JACK GAUGHEN REAL TOR ERA -105.00
JACK GAUGHEN PROPERTY MANAGEMENT
HOMEOWNERS ASSOCIATION MONTHLY DUES
Check # 004652
01/20/2000 JACK GAUGHEN REAL TOR ERA -105.00
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 004735
. REPORT OF PRINCIPAL CIH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
02/22/2000 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 004830
03/20/2000 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 004897
04/24/2000 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 005083
05/18/2000 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 005181
06/20/2000 JACK GAUGH EN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 005305
07/20/2000 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 005414
08/18/2000 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 005523
09/20/2000 JACK GAUGHEN REALTOR ERA
JACK GAUGH EN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 005610
10/20/2000 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 005690
11/20/2000 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 005792
12/27/2000 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 005918
01/19/2001 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 006004
02/20/2001 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 006102
PAGE 33
-105.00
-105.00
-105.00
-105.00
-105.00
-105.00
-105.00
-105.00
-105.00
-105.00
-105.00
-105.00
-105.00
. REPORT OF PRINCIPAL ~H
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
03/21/2001 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 006213
04/20/2001 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 006398
OS/23/2001 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 006517
06/20/2001 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 006622
07/23/2001 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 006735
08/21/2001 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 006820
09/21/2001 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 006950
10/19/2001 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 007063
11/21/2001 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 007177
12/31/2001 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 007363
01/23/2002 JACK GAUGH EN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 007445
02/21/2002 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 007531
03/22/2002 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 007661
PAGE 34
-105.00
-105.00
-105.00
-105.00
-105.00
-105.00
-105.00
-105.00
-105.00
-105.00
-110.00
-110.00
-110.00
. REPORT OF PRINCIPAL CIH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
04/19/2002 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 007824
OS/21/2002 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 007960
06/21/2002 JACK GAUGHEN REALTOR ERA
JACK GAUGHEN PROPERTY MANAGEMENT HOME
OWNERS ASSOCIATION MONTHLY DUES
Check # 008101
07/24/2002 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 008274
08/20/2002 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 008387
09/20/2002 JACK GAUGH EN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 008554
10/21/2002 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 008675
11/21/2002 HOMEOWNERS ASSOCIATION; MONTHLY DUES
Check # 8826
01/21/2003 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 009124
02/24/2003 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 009273
03/21/2003 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 009370
04/21/2003 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 009640
OS/21/2003 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 009778
06/23/2003 JACK GAUGH EN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 009948
07/21/2003 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 010062
08/21/2003 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 010217
PAGE 35
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
. REPORT OF PRINCIPAL CIH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
09/18/2003 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 010372
10/20/2003 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 010483
11/21/2003 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 010593
12/19/2003 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 010705
01/20/2004 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 010899
02/20/2004 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 011018
03/19/2004 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 011123
04/19/2004 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 011354
05/19/2004 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 011513
06/18/2004 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 011667
07/19/2004 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 011797
08/19/2004 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 011913
09/17/2004 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 012053
10/19/2004 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 012192
11/19/2004 JACK GAUGHEN REALTOR ERA
HOME OWNERS ASSOCIATION; MONTHLY DUES
Check # 012320
Total Miscellaneous Disbursement
PAGE 36
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-110.00
-6,365.00
. REPORT OF PRINCIPAL AH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
REAL ESTATE TAX
940 WOODLEY DRIVE MECHANICSBURG, PA
04/23/2003 KATHRYN W FETROW, TREASURER
2004 COUNTY REAL ESTATE TAX
Check # 009654
08/26/2003 KATHRYN W FETROW, TREASURER
2003 SCHOOL REAL ESTATE TAX
Check # 010262
04/26/2004 KATHRYN W FETROW, TREASURER
2004 COUNTY REAL ESTATE TAX
Check # 011388
09/07/2004 MARIE HUBER, TREASURER; 2004 SCHOOL
REAL ESTATE TAX
Check # 011992
Total REAL ESTATE TAX
TOTAL MISCELLANEOUS DISBURSEMENTS
TOTAL PRINCIPAL CASH DISBURSEMENTS
PRINCIPAL CASH BALANCE
-548.81
-2,146.61
-596.23
-2,383.51
-5,675.16
PAGE 37
-12,739.12
-822,793.10
0.00
. REPORT OF NON-CASH EtRIES
PAGE 38
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
----------- NON-CASH DECREASES -------------
1. NON-CASH TRANSFER OUT
Non-Cash Transfer Out
FED STOCK TRUST FUND #019
01/01/2005 362.521 shares
EXERCISE OF GENERAL POWER OF
APPOINTMENT PER SECTION 5.02 OF
DOCUMENT BY PATRICIA M. TRAINER;
TRANSFER TO VON JESS IRREVOCABLE TRUST
NUMBER TWO
FEDERATED INCOME TRUST FUND #36
01/01/2005 1,172.024 shares
EXERCISE OF GENERAL POWER OF
APPOINTMENT PER SECTION 5.02 OF
DOCUMENT BY PATRICIA M. TRAINER;
TRANSFER TO VON JESS IRREVOCABLE TRUST
NUMBER TWO
FED MID-CAP FUND #151
01/01/2005 258.858 shares
EXERCISE OF GENERAL POWER OF
APPOINTMENT PER SECTION 5.02 OF
DOCUMENT BY PATRICIA M. TRAINER;
TRANSFER TO VON JESS IRREVOCABLE TRUST
NUMBER TWO
940 WOODLEY DRIVE MECHANICSBURG, PA
01/01/2005 1 units
EXERCISE OF GENERAL POWER OF
APPOINTMENT PER SECTION 5.02 OF
DOCUMENT BY PATRICIA M. TRAINER;
TRANSFER TO VON JESS IRREVOCABLE TRUST
NUMBER TWO
-11,046.02
-12,282.81
-4,265.98
-234,000.50
Total Non-Cash Transfer Out
-261,595.31
TOTAL NON-CASH TRANSFER OUT
-261,595.31
TOTAL NON-CASH DECREASES
-261,595.31
. REPORT OF NON-CASH .RIES
PAGE 39
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER ONE, DATED: 10/21/99
ACCOUNT 2100241 FOR DATES 10/27/1999 TO 10/24/2006
------------- NON-CASH INCREASES ---------------
2. BOOK VALUE ADJUSTMENT
Book Value Adjustment
940 WOODLEY DRIVE MECHANICSBURG, PA
10/29/1999 ADJUSTMENT TO BASIS TO REFLECT
$5,000.00 DEPOSIT LESS REAL ESTATE
TAXES PAID AT SETTLEMENT IN THE AMOUNT
OF $75.87 EXCLUDED FROM BASIS OF PROPERTY
4,924.13
Total Book Value Adjustment
4,924.13
TOTAL BOOK VALUE ADJUSTMENT
4,924.13
TOTAL NON-CASH INCREASES
4,924.13
.
.
AFFIDA VIT
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF CUMBERLAND
I hereby certify that on this 8TH day of December, 2006, before me, the subscriber, a Notary
Public in and for the aforesaid Commonwealth and County, personally appeared the affiant, Patricia A.
Walter, who acknowledged herself to be a Trust Officer of COMMUNITY TRUST COMPANY,
Trustee of The von Jess Irrevocable Trust Number One UtA Dated October 21,1999, who being
duly sworn according to law, she as such Trust Officer, being authorized to do so, deposes and says that,
to the best of her knowledge, the facts averred in the foregoing First and Final Account are true and
correct and accurately state all the income, principal, debits and credits which came into her possession
as Trust Officer of Community Trust Company, Trustee of the THE VON JESS IRREVOCABLE
TRUST NUMBER ONE or into the possession of any other agent(s) for said Trustee.
The affiant further says that she gave written notice of the foregoing First and Final Account to
all beneficiaries, remaindermen and other parties interested in THE VON JESS IRREVOCABLE
TRUST NUMBER ONE.
ATTEST:
COMMUNITY TRUST COMPANY:
\)~~L~
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
VicIor1a M. Rankin, Notary Public
Womtleyst;>>Jtg Bolo, Cumberland County
My Commisslon &plres Aug. 'Zl, 2010
Member, Pennsylvania AssocII.tIon of Notaries
y\
SWORN TO and subscribed before me this ~ day of December, 2006
~~u.L
Notary Public
My Commission Expires:
.
.
VERIFICA TION
On this _ day of December, 2006, Patricia A. Walter, Trust Officer of Community
Trust Company, Trustee of The von Jess Irrevocable Trust Number One UIA October 21, 1999
hereby declare under oath that said Trustee has fully and faithfully discharged the duties of its
office; that the foregoing First and Final Account consisting of 44 pages, cover pages and
exhibits is true and correct and fully discloses all significant transactions occurring during the
accounting period; that all known claims against the Trust during the accounting period have
been paid in full; that to its knowledge, as of October 24, 2006, there were no claims outstanding
against the Trust; and that as of October 24, 2006, all taxes due from the Trust were paid.
COMMUNITY TRUST COMPANY,
TRUSTEE
~
Dated: December ~, 2006
SWORN TO before me this
<6- K.. day of December, 2006
--y~-4L
Notary Public
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
VICtOria M. Rankin, Notary Public
WormleYS91Jrg Boro, Cumberland County
My Commission Expires Aug. 'Zl, 2010
Member, Pennsylvania AssocIallon of Notaries