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IN THE MATTER OF:
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY
THE VON JESS IRREVOCABLE
TRUST NUMBER TWO
UIA Dated October 21,1999
ORPHANS' COURT DIVISION
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This Petition of Community Trust Company, Trustee, as herein described~6naein reMred G ~
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to as "Accountant" or "Trustee"), by and through its Attorneys, Gates, Halbruner & Hatch, P.C.,
PETITION
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For
Approval of First and Final Account
respectfully represents the following:
1. The principal corporate office ofthe Accountant! Trustee is 3907 Market Street,
Camp Hill, Hampden Township, Cumberland County, Pennsylvania 17011.
2. On October 21, 1999, Eduard P. Yon Jess, by and through his attorney-in-fact
Elsie I. Yon Jess, as Settlor, signed and executed The Yon Jess Irrevocable Trust Number Two
(herein referred to as the "Trust" or the "Trust Agreement"). A copy of the Trust Agreement is
attached to the Accounting as Exhibit "A".
3. The Trust appointed Community Trust Company as the sole Trustee.
4. ARTICLE IV of the Trust entitled "TRUST DISTRIBUTIONS", Section 4.02,
entitled "Income Distribution ", of the Trust states that:
During the Settlor's and his wife, ELSIE I. VON JESS'S lifetimes, the Trustee
shall distribute all of the net income of the trust to, or for the benefit of the
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Settlor's spouse, ELSIE I. VON JESS and the Settlor, EDUARD P. VON
JESS. The Trustee shall make no distribution of principal to EDUARD P. VON
JESS.
5. Eduardo P. Yon Jess died on February 1, 2002.
6. ARTICLE VIII of the Trust, entitled "COMPENSATION OF TRUSTEE
AND APPOINTMENT OF SUCCESSOR TRUSTEE", Section 8.02, entitled "Removal of
Trustee" and Section 8.03, entitled "Appointment of Successor Trustee" of the Trust state as
follows:
8.02. Removal of Trustee. Settlor may remove the Trustee, at any time or
times, with our without cause, upon thirty (30) days written notice given to the
current Trustee. Upon the death of the Settlor, a majority of the current
beneficiaries may remove the Trustee, at any time or times, with or without cause,
upon thirty (30) days written notice given to the Trustee. Upon the removal of the
Trustee, a successor Trustee shall be appointed in accordance with the terms set
forth in Paragraph 8.03.
8.03. Appointment of Successor Trustee. The Trustee may resign at any time
upon thirty (30) days written notice given to the Settlor if Settlor is living, or in
the event of Settlor's death, upon thirty (30) days written notice given to the
current beneficiary or beneficiaries (including a beneficiary's natural or legal
guardian or legal representative, hereunder. Upon the death, resignation, removal
or incapacity of the Trustee, a successor trustee may be appointed by the Settlor
during Settlor's lifetime, or after Settlor's death, by a majority of the current
income beneficiaries. 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.
7. At the request of the Elsie I. Yon Jess, Community Trust Company has agreed to
resign as Trustee of The Yon Jess Irrevocable Trust Number Two Under Agreement dated
October 21, 1999.
8. Jane V. Hatter, Elsie A. Yon Jess, Patricia M. Trainer, Elena M. Hostetter,
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and Teresa C. Heckert have agreed in writing to serve as Co-Trustees of the Trust in letters
attached hereto as Exhibit "B".
9. Pursuant to ARTICLE VII, entitled "CONSTRUCTION OF TRUST," Section
7.05, entitled "Situs of Trust" of the Trust Agreement, the situs of the Trust is Cumberland
County, Pennsylvania.
1 O. No other court has heretofore taken jurisdiction of any matter relating to the Trust.
11. 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.
12. An accounting of this Trust was not heretofore filed by the Accountant.
13. 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 V. Hatter (formerly known as Jane B. Cameron), residing at 2101
Pinetown Road, Lewisberry, PA 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, PA 17356,
Remainder Beneficiary.
14. All of the above-described parties having any interest in the Trust and any unpaid
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creditors of the Trust have had actual notice of the filing of the Account and this audit.
15. 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.
16. 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 submitted,
Date: December L, 2006 B .
Lowell . Gates, Esquire
y 1.0. No. 46779
1013 umma Road, Suite 100
Lem yne, PA 17043
(717) 731-9600
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EXHIBIT "A"
THE VON JESS IRREVOCABLE TRUST NUMBER TWO
Under Agreement Dated October 21,1999
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THE
VON JESS
IRREVOCABLE TRUST
NUMBER TWO
THIS TRUST AGREEMENT is executed in triplicate on this 21ST day of October,
1999, by and between EDUARD P. YON JESS by and through his attorney-in-fact ELSIE I.
VON JESS, now of 3907 Market Street, Camp Hill, Cumberland County, Pennsylvania
(hereinafter called "Settlor") and COMMUNITY TRUST COMPANY, a Pennsylvania trust
company, now of 1013 Mumma Road, Suite 202, Lemoyne, Cumberland County, Pennsylvania
(hereinafter called "Trustee").
ARTICLE I. TRUST ESTATE
1.0t. Initial Principal. Settlor, desiring to establish an irrevocable trust, does hereby
irrevocably transfer, assign and deliver to the Trustee and its successors, and assigns the assets
listed on Schedule A, attached hereto and made a part hereof 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.
1.02. Additional Principal. The Settlor and any other person or persons, with the
consent of the Trustee, shall have the right at any time to make additions to the corpus of this
Trust or any share thereof hereby established. All such additions shall be held, governed, and
distributed by the Trustee in accordance with the terms and conditions of this Agreement. The
Trustee, in its sole discretion, may require, as a prerequisite to accepting property, that the
transferring party provide evidence satisfactory to the Trustee that (i) the property is not
contaminated by any hazardous or toxic materials or substances; and (ii) the property is not being
used and has never been used for any activities directly or indirectly involving the generation, use,
treatment, storage, disposal, rele,ase or discharge of any hazardous or toxic materials or
substances.
1.03 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 .
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ARTICLE ll. IRREVOCABILITY OF TRUST
2.01. Irrevocability. Settlor has been advised of the consequences ofan irrevocable
trust and hereby declares that this Trust shall be irrevocable and shall not be altered, amended,
revoked, or terminated by Settlor or any other person or persons.
ARTICLE m. LIFE INSURANCE POLICIES
3.01. General Provisions. If any 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 the above stated insurance
policies subject to any prior split-dollar life insurance agreement and assignments, which may be
in effect at the time of transfer. The insurance companies which have issued 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 upon all persons interested in this Trust. The Settlor hereby relinquishes all
rights, title, interest and powers in such policies of insurance which Settlor may own and which
rights, title, interest and powers are not assignable, and will, at the request of the Trustee, execute
all other instruments reasonably required to effectuate this relinquishment.
3.02. Payment of Premiums. 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 the Trustee shall apply any dividends received 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 the policy's 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 pendencylof 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
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to make such waiver of premium provision effective.
3.03. Duties of Trustee With Reeard to Life Insurance Policies. The Trustee shall
be under no obligation or duty whatever except with respect to the safekeeping of such policies
of insurance and the duty to receive such sums as may be paid to them, 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 the
Trustee. 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 IV. TRUST DISTRIBUTIONS
4.01. Trust Principal. The entire corpus of this Trust, including the assets initially
transferred to this Trust, subsequent additions to this Trust, and the proceeds of any sale,
exchange or investment of such Trust assets, shall be used for the purposes herein contained.
4.02. Income Distribution. During the Settlor's and his wife, ELSIE I. YON JESS's
lifetimes, the Trustee shall distribute all of the net income of the trust to, or for the benefit of the
Settlor's spouse, ELSIE I. YON JESS and the Settor, EDUARD P. YON JESS. The Trustee
shall make no distributions of principal to EDUARD P. YON JESS.
4.03. Principal Distributions. Upon the death of both the Settlor and ELSIE I. YON
JESS, the Trust shall terminate. Upon termination, the then-remaining trust estate shall be
divided into separate and equal shares and one such share shall be distributed to the Settlor's
children, JANE B. CAMERON, ELSIE ANN YON JESS, PATRICIA M. TRAINER,
ELENA M. HOSTETTER, and TERESA C. HECKERT, per stirpes. If any of these
individuals predecease the termination of this Trust, the predeceased individual's share shall be
divided into separate and equal shares for each of the pred~eased individual's then-living
children and each 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 Settlor's
children predecease the termination of this Trust without leaving issue, then such predeceased
child's share shall be distributed 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.
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(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.
(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) To pay to the child, upon his attaining the age of twenty-five (25),
up to one-third (I/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.
(5) 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.
(6) To pay to the child, upon his attaining the age of thirty-five (35),
the entire principal of his Trust remaining at that time.
(7) 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.
(8) Ifall of the beneficiaries predecease the termination of their
respective trust without leaving issue, the remaining trust estate shall be
distributed equally to my remaining issue, per stirpes.
4.04. General Power of Appointment. Settlor's daughter, 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 and may only be exercised
by written request to the Trustee. If she fails, either in whole or in part, to exercise this general
power of appointment herein granted, the unappointed principal shall continue in trust and shall
be administered according to th~ terms of this Trust.
4.05. Broad Special Power of Appointment. ELSIE I. YON JESS is hereby granted
the special power to appoint, at any time and from time to time, the principal of this Trust, in
whole or in part, and in any manner and in such proportions as she deems advisable to whomever
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she desires. This power shall be exercisable by her Will, specifically referring to this special
power of appointment in this paragraph 4.05 of this Trust. This special power of appointment
does not grant to ELSIE I. VON JESS the power to appoint the principal of this trust to herself,
her estate, her creditors, or the creditors of her estates or to the Settlor. If ELSIE I. VON JESS
fails, either in whole or in part, to exercise this special power of appointment herein granted, the
unappointed principal shall continue in trust and shall be administered according to the terms of
this trust.
ARTICLE V. POWERS OF TRUSTEE
5.01. 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, iIistruments, and other 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, wheresoever located, at any time held or acquired hereunder, at public
or private sale, for cash or on terms as may be determined by the Trustee, without
advertisement, including 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.
(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.
(4) To vote in person or by proxy any corporate stock or other security
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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.
(5) To use lawyers, real estate brokers, accountants and any 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 contact 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 advc;rsely 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 trustee any banking or trust capacity and the loaning of
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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 ofa nominee,
without the addition of words indicating that such security is held in a fiduciary
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 tenns 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 in 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 after Settlor's death the total fair market value of the assets of any trust
established or to be established bereunder is so small that the corporate Trustee's annual fee for
administering the trust would be equal to or less that the minimum annual fee set forth in the
Trustee's regularly published fee schedule, then 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
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be entitled to the income of such trust. If the amount of 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 income, and in such
proportions, as the Trustee in its discretion shall determine.
F. The Trustee shall be authorized to lend or borrow, including the right to lend to or
borrow from the Settlor's estate, 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 property to or from Settlor's estate, the estate of Settlor's spouse,
or any trust created by Settlor or Settlor's spouse during life or by will, even though the same
person or corporation may be acting as executor of Settlor's estate or the estate of Settlor's spouse
or as trustee of any other such trusts and as the Trustee of this Trust.
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 the 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 or 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.
5.02. V otin2 by Trustee. 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 jointly by the
Trustees or Co-Trustees. A majority of the Trustees or Co-Trustees may exercise any authority
or power granted under this Trust Agreement or granted by law, and may act on behalf of the
Trust. Any attempt by one such Trustee to act for the Trust on other than ministerial acts shall be
void. The action of one such Trustee on behalf of the TruSt may be (but need not be) validated
by a subsequent ratification of the act by a majority of the Trustees or Co-Trustees.
5.03 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 mopitoring 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
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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 by the trustee under this paragraph may be charged against
income or principal as the trustee shall determine.
ARTICLE VI. SPENDTHRIFT PROVISION
6.01. General Provision. 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 creditor
of a beneficiary.
ARTICLE VII. CONSTRUCTION OF TRUST
7.01. Choice of Law. This Trust shall be administered and interpreted in accordance
with the laws of the Commonwealth of Pennsylvania.
7.02. 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.
7.03. 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.
7.04. Cavtions. The 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.
7.05. Situs of Trust. The Trust shall have its legal situs in Cumberland County,
Pennsylvania.
ARTICLE VIII.
COMPENSATION OF TRUSTEE AND
APPOINTMENT OF SUCCESSOR TRUSTEE
8.01. Compensation. The Trustee shall receive as its compensation for the services
performed hereunder that sum of money, based on an hourly charge or percentage rate, which the
Trustee normally and customarily charges for performing similar services during the time which
it performs these services.
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8.02. Removal of Trustee. Settlor 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
death of the Settlor, a majority of the current beneficiaries may remove the Trustee, at any time
or times, with or without cause, upon thirty (30) days written notice given to the Trustee. Upon
the removal of the Trustee, a successor Trustee shall be appointed in accordance with the terms
set forth in Paragraph 8.03.
8.03. Appointment of Successor Trustee. The Trustee may resign at any time upon
, thirty (30) days written notice given to the Settlor if Settlor is living, or in the event of Settlor's
death, upon thirty (30) days written notice given to the current beneficiary or beneficiaries
(including a beneficiary's natural or legal guardian or legal representative), hereunder. Upon the
death, resignation, removal or incapacity of the Trustee, a successor trustee may be appointed by
the Settlor during Settlor's lifetime, or, after Settlor's death, by a majority of the current income
beneficiaries. 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.
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 willful default, willful misconduct, or gross negligence.
8.05 Indemnification of Trustee Upon Distribution. Notwithstanding any contrary
provision in this Trust Agreement, the Trustee may withhold 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.
ARTICLE IX. PERPETUITIES CLAUSE
9.01. General Provision. Notwithstanding anything to the contrary in this Trust, each
disposition I 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 my death is definitely to vest in interest, although not necessarily in possession, not
later that 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 my death.
10
.
.
ARTICLE X.
ACQUISmON OF UNITED STATES TREASURY BONDS
ELIGmLE FOR TAX PAYMENT; PAYMENT OF TAXES, FUNERAL
EXPENSES, AND EXPENSES OF ADMINISTRATION
10.01. Acquisition of Bonds. The Trustee may, at any time, without the prior approval
or direction of the Settlor and whether or not the Settlor is able to manage Settlor's own affairs,
acquire United States Treasury Bonds selling at a discount, which bonds are redeemable at their
. par value plus accrued interest thereon for the purposes of applying the proceeds to the payment
of the United States estate tax on the Settlor's estate; and the Trustee may borrow from any
lender, including itself, with or without security, to so acquire these bonds.
10.02. Payment of United States Estate Tax bv Bond Redemption. The Settlor
directs that any United States Treasury Bonds which may be redeemed at their par value plus
accrued interest thereon for the purpose of applying the proceeds to the payment of the United
States estate tax imposed on the Settlor's estate, and which are held by the Trustee, shall, to the
extent of the amount determined to be required for payment of the estate tax, be distributed to the
legal representative of the Settlor's estate to be used by the legal representative ahead of any other
assets and to the fullest extent possible to pay the estate tax.
10.03. Payment of Death Taxes and Other Estate Settlement Costs. After the Trustee
has complied with paragraph 10.02, above, and ascertained from the legal representative that all
such bonds have been redeemed in payment of the United States estate tax, the Trustee shall also
ascertain from the legal representative whether the legal representative has sufficient assets to
pay the remaining legacy, succession, inheritance, transfer, estate and other death taxes or duties
(except the additional estate tax imposed by Section 203 2( c), or corresponding provisions of the
Internal Revenue Code of 1986 applicable to the Settlor's estate and imposing the tax) levied or
assessed against the Settlor's estate (including all interest and penalties thereon), all of which
taxes, interest and penalties are hereafter referred to as the death taxes, interest and penalties. If
the legal representative advises the Trustee that insufficient funds exist to pay all the death taxes,
interest and penalties, the Trustee shall then pay to the legal representative from the trust
property, an amount equal to all the death taxes, interest and penalties in excess of the funds
available to the legal representative for this purposes, which payments are to be made without
apportionment. In making the payments, the Trustee shall use only those assets or their proceeds
which are includable in the Settlor's gross estate for purposes of the United States estate tax and
shall not impair the marital portion without first exhausting the entire non-marital portion.
If the Executor of the Se.ttlor's estate, in such Executor's sole discretion, shall determine
that appropriate assets of Settlor's estate are not available in sufficient amount to pay (1) the
Settlor's funeral expenses, and (2) expenses of administering the Settlor's estate, the Trustee
shall, upon the request of the Executor of the Settlor's estate, contribute from the principal of the
trust estate the amount of such deficiency; and in connection with any such action the Trustee
11
.
.
shall rely upon the written statement of the Executor of the Settlor's estate as to the validity and
correctness of the amounts of any such expenses, and shall furnish funds to such Executor so as
to enable such Executor to discharge the same, or to discharge any part of all thereof itself by
making payment directly to the person entitled or claiming to be entitled to receive payment
thereof No consideration need be required by the Trustee from the Executor of Settlor's estate
for any disbursement made by the Trustee pursuant hereto, nor shall there be any obligation upon
such ExecutoF to repay to the Trustee any of the funds disbursed by it hereunder, and all amounts
disbursed by the Trustee pursuant to the authority hereby conferred upon it shall be disbursed
. without any right in or duty upon the Trustee to seek or obtain contribution or reimbursement
from any person or property on account of such payment. The Trustee shall not be responsible
for the application of any funds delivered by it to the Executor of the Settlor's estate pursuant to
the authority herein granted, nor shall the Trustee be subject to liability to any beneficiary
hereunder on account of any payment made by it pursuant to the provisions hereof
IN WITNESS WHEREOF, the Settlor and Trustee have hereunto set their hands and
seals as of the day and year first above written.
~ (SEAL)
EDUARD P. VON JE , SETTLOR
By and through his attorney-in-fact
Elsie L von Jess
12
,
.
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF CUMBERLAND
On this, the 2.1~ day of October, 1999, before me, a Notary Public, the undersigned
officer, personally appeared EDUARD P. VON JESS by and through his attorney-in-fact Elsie I.
von Jess, known to me (or satisfactorily proven) to be the persons whose names are subscribed to
the within Trust Agreement, and acknowledged that they executed the same for the purposes
. therein contained.
IN WITNESS WHEREOF, I have set my hand and official Seal.
NotariaJ Seal
Tart L WIlker, Notary Public
LeJ!lOYn8 Boro, CIn1brind Coun1v
My ComrnIssbI expires Jan. 20, 2003
Member, Pennsylvania Assoclatton of Notartes
~
Notary Public
My Commission Expires:
The foregoing Trust Agreement was delivered, and is hereby accepted, at Lemoyne,
Pennsylvania, on this cJ:} ~ of October, 1999.
ATTEST:
COMMUNITY TRUST COMPANY,TRUSTEE
~~~7-7qr,;;a~
SLER,
-PRESIDENT
,
13
.
tit
SCHEDULE" A"
SCHEDULE
REFERRED TO IN THE ANNEXED
TRUST AGREEMENT
DATED: October _, 1999
FROM EDUARD P. YON JESS, SETTLOR
TO COMMUNITY TRUST COMPANY, TRUSTEE
-------------------------------- ~ --------------------------
PROPERTY DESCRIPTION:
.
.
EXHIBIT "B"
THE VON JESS IRREVOCABLE TRUST NUMBER TWO
Under Agreement Dated October 21, 1999
Letters of Acceptance from Successor Co- Trustees
.
.
'.
I -.J AN e.. ". l4- A-~ agree to be a co-trustee for the von Jess Irrevocable Trust
#2 to serve in the capacity of a co-trustee.
=..JAI. ~
Sig ture
t/-I/'OV
Date
Sworn and aub8crIbed "
~~ I:~~
Q~\t~v ~ ~
Notarized .
NOTARIAL SEAL
CHARLES A. HARBOLD, Notary Pubrtc
Camp Hill Boro, CumberIancI County
My Commission Expires Dec. 30, 2006
.
.
I, ~Ls; cA-. "6~'\f~ree to be a co-trustee for the von Jess Irrevocable Trust
",F
#2 to serve in the capacity of a co-trustee.
E
/0 -2.11-0(,
Date
State of CalIfornia, County of San ~_
Subecrlbed and sworn to ~ affkmed} before
meonthls~ day 0 ~2'Oo~ ,
bY. ""~:>J.~ ~j ~ (..s
personally. me ed to me on the
basis, of . ctory evi'ince to be the person(J
who appeared before me. 7'
.'
.
iPttf.tiit ),ll~/l'tYagree to be a co-trustee for the von Jess Irrevocable Trust
#2 to serve in the capacity of a co-trustee.
I /- 3-&b
Date
~/)
Notarized
~
,,',. ; r, ',1':.;0 h Cl1i0il PF..L~NSy.LV.ANlA} ss.
i' 'U' ''''U\1Vli.IDn .. '" '.
'-' .. .' . '.";"
~. ",
com~1Y OF CUMBERLAND . , ,
Sworn and subscr~bsd to
befQre m~...5> ~~
,,~~~~- ' . 20
NOTARIAl SEAL
LOUIS J. LORE, Notary PublIc
Camp HIlI 80m, Cumbertand Cotm1y
Comrnl8llon Expiree April 14, 2007
.
.
IELttiA M..HD~ agree to be a co-trustee for the von Jess Irrevocable Trust
#2 to serve in the capacity of a co-trustee.
/~41/0(p
Date
COMMONWEALTHOFP LVANIA
NotarIal Seal
PatricIa E. GlItl'f, NotaIy NIllc"
aty or HarrisbuJg. DeuphIn~.
My CamIl8slon Expires Mar. 14, 2009
Member. Pennsylvania Association of Notaries"
.
.
I~(ejfjil C. I~ec&..dagree to be a co-trustee for the von Jess Irrevocable Trust
#2 to serve in the capacity of a co-trustee.
~AMaJ() fJ.et; to/diG k)~
Signature Date f
~fate of Pr- CC"~"/ "'f~
,",..Il ..........., .' __"...i ,<. l...'
Signed be:ere me onlhiSU d . '.....1-d1R ~__ . ~
'Notary Public ~ . d" m... J-' ~"_ (
NotarIZed
.
.
COURT OF COMMON PLEAS
OF
CUMBERLAND COUNTY, PENNSYL VANIA
ORPHANS' COURT DMSION
NO.
FIRST AND FINAL ACCOUNT
of
COMMUNITY TRUST COMPANY, TRUSTEE
for
THE VON JESS IRREVOCABLE TRUST NUMBER TWO
Under Agreement Dated October 21,1999
DATE OF TRUSTEE'S APPOINTMENT: October 21,1999
ORIGINAL FUNDING OF TRUST:
November 28, 1999
ACCOUNTING FOR THE PERIOD:
November 28, 1999
through
November 16, 2006
Purpose of Account: Community Trust Company, Trustee offers this Account for approval by
the Court as a result of the removal of Community Trust Company as Trustee and the
appointment of family members as Successor Co-Trustees.
Important Notice: It is important that the Account be carefully examined. Requests for
additional information, or questions, or objections, can be discuss ith or presented to the
undersigned. ,~
Dated: December 8, 2006
Lowell R. ates, Esquire
Sup. Co ill #46779
GATES, ALBRUNER & HATCH, P.C.
1013 M a Road, Suite 100
Lemoyne, P A 17043
Phone: (717) 731-9600
Fax: (717) 731-9627
.
.
THE VON JESS IRREVOCABLE TRUST NUMBER TWO
FIRST AND FINAL ACCOUNT
Covering the Period November 28, 1999
through November 16,2006
.
.
SUMMARY OF ACCOUNT
for Period
October 27,1999 - October 24,2006
PRINCIPAL
PAGE
I.
Beginning Balance - Principal Cash
Capital Gains Received
Cash Additions
Asset Sales & Transfers
Transfers from Income to Principal
Life Insurance Receipts
36
36
37-43
44
44
TOTAL PRINCIPAL CASH RECEIPTS
Income Taxes Paid 45
Asset Purchases and Transfers 45-48
Trustee Fees & Tax Prep Fees Paid 48-49
Legal Fees Paid 49
Distribution of Principal to Beneficiary 49-50
Transfers from Principal to Income 50
Insurance Premiums and Taxes Paid 50-51
TOTAL PRINCIPAL CASH DISBURSEMENTS
PRINCIPAL CASH BALANCE
$
0.00
$ 10,189.05
4,776.45
876,687.99
10.00
81.130.79
$ 972,794.28
-7.01
-901,107.25
20,235.99
483.88
-28,500.00
-88.05
- 6.615.87
$ -957.038.05
$ 15,756.23
INCOME
II Beginning Balance - Income Cash $ 0.00
Asset Sales and Transfers 3-9 $26,089.80
Dividends Received 9 -19 33,804.41
Capital Gains 19 1,140.29
Interest Received 20 81.96
Transfers from Principal to Income 20 88.05
Miscellaneous Receipts 21 2.018.56
TOTAL INCOME CASH RECEIPTS $ 63.223.07
.
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
Insurance Premiums Paid
Income Taxes Paid
Transfers from Income to Principal
21-28
29-30
30-31
32-33
33-35
35
-26,207.32
-10,175.00
-19,592.58
-1,600.44
-5,200.30
-10.00
.
TOTAL INCOME CASH DISBURSEMENTS
INCOME CASH BALANCE
COMBINED BALANCE ON HAND
$ -62.785.64
$
437.54
$ 16.193.77
. REPORT OF ASSETS . PAGE 1
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 AS OF 11/16/2006
Market Value
Units Price 11/16/2006 Book Value
BONDS
U.S. GOVT & AGENCY OBLIGATIONS
1. FEDERATED INCOME 3,363.8260 10.2400 34,445.58 34,732.81
TRUST FUND #36
2. VANGUARD SHORT-TERM 2,510.7130 10.3000 25,860.34 26,061.20
FEDERAL FUND #049
OTHER OBLIGATIONS
3. FEDERATED 3,060.2650 10.0100 30,633.25 30,099.76
INTERMEDIATE
CORPORATE BOND
FUND #303
TOTAL BONDS 90.939.17 90.893.77
STOCKS
COMMON STOCKS
4. HERSHEY FOODS CORP 400.0000 52.9100 21,164.00 2,400.00
5. METLlFE INC 249.0000 57.1300 14,225.37 0.00
MUTUAL FUNDS
6. FED STOCK TRUST FUND 767.9560 35.1500 26,993.65 24,553.57
#019
7. FED MID-CAP FUND 1,891.0920 24.0100 45,405.12 35,076.08
#151
8. FED MINI-CAP 1,060.8950 18.2800 19,393.16 13,133.17
INSTITUTIONAL #149
#149
9. VANGUARD 674.4570 25.2000 16,996.32 10,155.44
INTERNATIONAL GROWTH
#081
10. VANGUARD 500 INDEX 221.4920 127.4300 28,224.73 21,201.18
FUND #40
TOTAL STOCKS 172,402.35 106,519.44
REAL ESTATE
PROPERTY OWNED
11. 940 WOODLEY DRIVE 1.0000 270,000.0000 270,000.00 234,000.50
MECHANICSBURG, PA
TOTAL REAL ESTATE 270,000.00 234.000.50
MISCELLANEOUS
OTHER INVESTMENTS
12. VANGUARD VARIABLE 1.0000 40,519.5000 40,519.50 15,000.00
ANNUITY DTD 09/03
POLICY #100103607
MISCELLANEOUS
OTHER INVESTMENTS
13. MET LIFE VARIABLE
ANNUITY DTD 09/98
ANNUITY #073-300-172
DEATH BENEFIT
AS OF 09/09/06
$33,263.97
14. MET LIFE INSURANCE
POLICY
#716506671M
DEATH BENEFIT
$7,009.37
TOTAL MISCELLANEOUS
TOTAL CASH: 16,193.66
· REPORT OF ASSETS .
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 AS OF 11/16/2006
Market Value
Units Price 11/16/2006 Book Value
1.0000 33,773.0100
33,773.01
24,186.53
1.0000 5,602.3900
5,602.39
3,766.91
TOTALrNVESTMENTS
*INCOME CASH ON HAND
*PRINCIPAL CASH ON HAND
TOTAL ASSETS
79,894.90 42,953.44
613,236.42 474,367.15
437.43 437.43
15,756.23 15,756.23
629.430.08 490,560.81
* Income and principal cash are held in
FEDERATED GOVT OBLlGA TrONS FD #395
Interest rate as of 11/16/06 is 4.874648 percent.
PAGE
2
· REPORT OF INCOME CAli
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
PAGE
3
BEGINNING BALANCE 0.00
----------- INCOME CASH RECEIPTS ---______
1. ASSET SALES AND TRANSFERS
Sale of an Income Asset
ACM INSTITUTIONAL RESERVES
05/01/2000 Sold .74 units at 1.00
Purchased 04/19/2000
No gain or loss
.74
OS/26/2000 Sold 40.54 units at 1.00
Purchased 04/19/2000
No gain or loss
40.54
ALLIANCE INSTITUTIONAL
RESERVES-TRUST
06/08/2001 Sold 138.09 units at 1.00
Purchased 11/01/2000
No gain or loss
138.09
03/28/2002 Sold 35.87 units at 1.00
Purchased 05/01/2001
No gain or loss
35.87
FEDERATED GOVT OBLIGATIONS FD #395
05/15/2003 Sold 125.32 units at 1.00
Purchased 05/01/2003
No gain or loss
125.32
06/11/2003 Sold 6 units at 1.00
Purchased 05/01/2003
No gain or loss
6.00
07/23/2003 Sold 3,910.1 units at 1.00
Purchased 05/01/2003
No gain or loss
3,910.10
VAN KAMPEN PRIME RATE INC TR #59
07/13/2001 Sold 163.855 shares at 8.64
Purchased on multiple dates
Short-term loss of 41.14
long-term loss of 51.24
1,415.71
COMMERCE BANK
05/09/2000 Sold 375.34 units at 1.00
Purchased 03/03/2000
No gain or loss
375.34
· REPORT OF INCOME CA.
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
05/15/2000 Sold 194.96 units at 1.00
Purchased 04/07/2000
No gain or loss
05/19/2000 Sold 194.07 units at 1.00
Purchased 05/08/2000
No gain or loss
OS/23/2000 Sold 59.12 units at 1.00
Purchased 05/08/2000
No gain or loss
06/08/2000 Sold 54.34 units at 1.00
Purchased 05/31/2000
No gain or loss
07/12/2000 Sold 207.23 units at 1.00
Purchased 06/30/2000
No gain or loss
08/14/2000 Sold 216.31 units at 1.00
Purchased 07/10/2000
No gain or loss
09/01/2000 Sold 53.8 units at 1.00
Purchased 07/10/2000
No gain or loss
09/11/2000 Sold 226.86 units at 1.00
Purchased 08/04/2000
No gain or loss
10/12/2000 Sold 218.48 units at 1.00
Purchased 08/04/2000
No gain or loss
11/08/2000 Sold 209.66 units at 1.00
Purchased 10/06/2000
No gain or loss
12/04/2000 Sold 177.35 units at 1.00
Purchased 10/06/2000
No gain or loss
12/12/2000 Sold 203.37 units at 1.00
Purchased 10/06/2000
No gain or loss
01/10/2001 Sold 208.7 units at 1.00
Purchased 11/06/2000
No gain or loss
194.96
194.07
59.12
54.34
207.23
216.31
53.80
226.86
218.48
209.66
177.35
203.37
208.70
PAGE
4
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER lWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
02/09/2001 Sold 214.43 units at 1.00
Purchased 11/06/2000
No gain or loss
03/01/2001 Sold 53.8 units at 1.00
Purchased 01/03/2001
No gain or loss
03/13/2001 Sold 200.62 units at 1.00
Purchased 01/08/2001
No gain or loss
04/11/2001 Sold 193.15 units at 1.00
Purchased 01/09/2001
No gain or loss
04/16/2001 Sold 367 units at 1.00
Purchased 02/06/2001
No gain or loss
05/09/2001 Sold 199.73 units at 1.00
Purchased 04/10/2001
No gain or loss
05/15/2001 Sold 129.57 units at 1.00
Purchased 05/08/2001
No gain or loss
06/14/2001 Sold 201.44 units at 1.00
Purchased 05/08/2001
No gain or loss
06/28/2001 Sold 10 units at 1.00
Purchased 06/07/2001
No gain or loss
TO COVER WIRE FREE TAKEN FROM INVESTEC
ERNST
07/13/2001 Sold 251.3 units at 1.00
Purchased 06/11/2001
No gain or loss
08/10/2001 Sold 255.16 units at 1.00
Purchased 07/02/2001
No gain or loss
08/31/2001 Sold 53.8 units at 1.00
Purchased 07/20/2001
No gain or loss
214.43
53.80
200.62
193.15
367.00
199.73
129.57
201.44
10.00
251.30
255.16
53.80
PAGE
5
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
09/13/2001 Sold 251.23 units at 1.00
Purchased 07/20/2001
No gain or loss
09/14/2001 Sold 734 units at 1.00
Purchased 07/20/2001
No gain or loss
10/11/2001 Sold 241.45 units at 1.00
Purchased 07/20/2001
No gain or loss
11/13/2001 Sold 236.19 units at 1.00
Purchased 07/20/2001
No gain or loss
12/03/2001 Sold 177.35 units at 1.00
Purchased 08/01/2001
No gain or loss
12/14/2001 Sold 238.71 units at 1.00
Purchased 09/04/2001
No gain or loss
12/17/2001 Sold 367 units at 1.00
Purchased 10/01/2001
No gain or loss
01/22/2002 Sold 268.18 units at 1.00
Purchased 11/01/2001
No gain or loss
02/21/2002 Sold 266.24 units at 1.00
Purchased 12/03/2001
No gain or loss
03/15/2002 Sold 264.7 units at 1.00
Purchased 12/31/2001
No gain or loss
04/11/2002 Sold 304.64 units at 1.00
Purchased 01/08/2002
No gain or loss
04/16/2002 Sold 130 units at 1.00
Purchased 03/01/2002
No gain or loss
05/15/2002 Sold 426.86 units at 1.00
Purchased 03/01/2002
No gain or loss
251.23
734.00
241.45
236.19
177.35
238.71
367.00
268.18
266.24
264.70
304.64
130.00
426.86
PAGE
6
· REPORT OF INCOME CA.
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
06/18/2002 Sold 296.87 units at 1.00
Purchased 03/28/2002
No gain or loss
07/22/2002 Sold 288.51 units at 1.00
Purchased 03/28/2002
No gain or loss
08/14/2002 Sold 280.61 units at 1.00
Purchased 03/28/2002
No gain or loss
09/11/2002 Sold 280.71 units at 1.00
Purchased 03/28/2002
No gain or loss
10/15/2002 Sold 265.13 units at 1.00
Purchased 03/28/2002
No gain or loss
11/13/2002 Sold 269.78 units at 1.00
Purchased 03/29/2002
No gain or loss
12/16/2002 Sold 275.92 units at 1.00
Purchased 04/01/2002
No gain or loss
01/15/2003 Sold 273.8 units at 1.00
Purchased 04/23/2002
No gain or loss
02/14/2003 Sold 270.28 units at 1.00
Purchased 05/01/2002
No gain or loss
03/13/2003 Sold 271.42 units at 1.00
Purchased 06/03/2002
No gain or loss
04/11/2003 Sold 271.26 units at 1.00
Purchased 06/28/2002
No gain or loss
05/01/2003 Sold 4,041.42 units at 1.00
Purchased 07/01/2002
No gain or loss
05/13/2003 Sold 277.85 units at 1.00
Purchased 05/02/2003
No gain or loss
296.87
288.51
280.61
280.71
265.13
269.78
275.92
273.80
270.28
271.42
271.26
4,041.42
277.85
PAGE
7
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
05/15/2003 Sold 4.25 units at 1.00
Purchased 05/02/2003
No gain or loss
06/11/2003 Sold 276.66 units at 1.00
Purchased 06/02/2003
No gain or loss
07/14/2003 Sold 290.76 units at 1.00
Purchased 06/17/2003
No gain or loss
07/23/2003 Sold 257.71 units at 1.00
Purchased 07/01/2003
No gain or loss
08/20/2003 Sold 259.05 units at 1.00
Purchased 08/01/2003
No gain or loss
09/18/2003 Sold 334.66 units at 1.00
Purchased 09/02/2003
No gain or loss
10/20/2003 Sold 480.53 units at 1.00
Purchased 09/26/2003
No gain or loss
11/20/2003 Sold 260.15 units at 1.00
Purchased 11/03/2003
No gain or loss
12/19/2003 Sold 475.89 units at 1.00
Purchased 11/25/2003
No gain or loss
01/20/2004 Sold 649.32 units at 1.00
Purchased 12/16/2003
No gain or loss
02/19/2004 Sold 254.76 units at 1.00
Purchased 02/02/2004
No gain or loss
03/19/2004 Sold 249.2 units at 1.00
Purchased 03/01/2004
No gain or loss
04/07/2004 Sold 545.79 units at 1.00
Purchased 03/17/2004
No gain or loss
276.66
290.76
257.71
259.05
334.66
480.53
260.15
475.89
649.32
254.76
249.20
545.79
PAGE
8
4.25
· REPORT OF INCOME CA.
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
06/18/2004 Sold 79 units at 1.00
Purchased 06/17/2004
No gain or loss
79.00
Total Sale of an Income Asset
26,089.80
TOTAL ASSET SALES AND TRANSFERS
2. DIVIDENDS RECEIVED
Dividend Receipt
ACM GOVERNMENT INC FUND
02/18/2000
03/17/2000
04/24/2000
05/19/2000
06/16/2000
07/21/2000
08/18/2000
09/15/2000
10/20/2000
11/17/2000
ACM INSTITUTIONAL RESERVES
04/19/2000
05/01/2000
05/01/2000 INCOME TRUST PORTFOLIO ADJUSTMENT 4/19
DIVIDEND
06/01/2000
07/03/2000
08/01/2000
09/06/2000
10/02/2000
ALLIANCE INSTITUTIONAL
RESERVES - TRUST
11/01/2000
12/01/2000
12/31/2000
02/01/2001
03/06/2001
04/02/2001
05/01/2001
06/01/2001
07/02/2001
08/01/2001
09/04/2001
10/01/2001
11/01/2001
12/03/2001
12/31/2001
02/01/2002
03/01/2002
75.00
65.00
65.00
65.00
65.00
65.00
65.00
65.00
65.00
65.00
19.31
21.97
-.74
23.12
21.40
22.58
22.60
21.91
22.73
22.10
22.92
22.31
19.02
19.01
16.81
15.79
13.01
.05
.04
.06
.04
.04
.01
.01
.01
PAGE
9
26,089.80
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
ATMOS ENERGY CORP
03/10/2000
06/12/2000
09/11/2000
CARLISLE COMPANIES INC
03/01/2000
06/01/2000
09/01/2000
COCA-COLA COMPANY
04/03/2000
07/03/2000
10/02/2000
COMPAQ COMPUTER CORP
04/20/2000
07/20/2000
10/20/2000
FED STOCK TRUST FUND #019
09/28/2001 .065/share on 231.82 shares
12/31/2001 .07/share on 572.44 shares
03/28/2002 .068/share on 572.44 shares
06/28/2002 .068/share on 776.35 shares
09/25/2002 .073/share on 776.35 shares
12/26/2002 .095/share on 776.35 shares
03/25/2003 .104/share on 776.35 shares
06/25/2003 .104/share on 776.35 shares
09/25/2003 .116/share on 776.35 shares
12/26/2003 .108/share on 776.35 shares
03/25/2004 .098/share on 776.35 shares
06/25/2004 .098/share on 776.35 shares
09/27/2004 .108/share on 776.35 shares
12/28/2004 .15/share on 776.35 shares
03/28/2005 .113/share on 1,138.87 shares
06/27/2005 .113/share on 1,138.867 shares
09/27/2005 .113/share on 634.755 shares
12/28/2005 .128/share on 767.956 shares
03/27/2006 .087/share on 767.956 shares
06/27/2006 .07/share on 767.956 shares
09/26/2006 .081/share on 767.956 shares
FEDERATED INCOME TRUST FUND #36
11/30/2000
12/31/2000
01/31/2001
02/28/2001
03/31/2001
04/30/2001
05/31/2001
06/30/2001
07/31/2001
08/31/2001
09/30/2001
10/31/2001
11/30/2001
PAGE 10
33.06
70.97
70.97
36.00
36.00
40.00
34.00
34.00
34.00
5.00
5.00
5.00
15.07
40.07
38.93
52.79
56.67
73.75
80.74
80.74
90.06
83.85
76.08
76.08
83.85
116.45
128.69
128.69
71.73
98.30
66.81
53.76
62.20
7.66
57.64
55.30
55.27
55.53
55.38
55.05
54.63
52.65
51.72
51.96
52.54
51.25
12/31/2001
01/31/2002
02128/2002
03/31/2002
04/30/2002
05/31/2002
06/30/2002
07/31/2002
08/31/2002
09/30/2002
10/31/2002
11/30/2002
12/31/2002
01/31/2003
02/28/2003
03/31/2003
04/30/2003
05/31/2003
06/30/2003
07/31/2003
08/31/2003
09/30/2003
10/31/2003
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
01/31/2005
02/28/2005
03/31/2005
04/30/2005
05/31/2005
06/30/2005
07/31/2005
08/31/2005
09/30/2005
10/31/2005
11/30/2005
12/31/2005
01/31/2006
02/28/2006
03/31/2006
· REPORT OF INCOME CA.
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
PAGE 11
49.70
51.46
51.18
48.95
74.61
105.01
105.25
106.47
111.47
111.55
102.65
100.49
92.10
81.23
85.24
84.19
80.68
77.39
69.91
67.88
69.86
71.79
78.27
79.50
84.05
88.67
86.21
89.52
83.59
82.07
81.90
87.21
89.12
84.92
87.93
85.21
84.40
134.74
135.64
133.98
132.64
135.68
136.31
135.89
139.20
135.00
134.05
139.79
138.67
137.77
140.82
140.30
· REPORT OF INCOME CA"
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
04/30/2006
05/31/2006
06/30/2006
07/31/2006
08/31/2006
09/30/2006
10/31/2006
FEDERATED INTERMEDIATE
CORPORATE BOND FUND #303
11/30/2000
12/31/2000
01/31/2001
02/28/2001
03/31/2001
04/30/2001
05/31/2001
06/30/2001
07/31/2001
08/31/2001
09/30/2001
10/31/2001
11/30/2001
12/31/2001
01/31/2002
02/28/2002
03/31/2002
04/30/2002
05/31/2002
06/30/2002
07/31/2002
08/31/2002
09/30/2002
1 0/31/2002
11/30/2002
12/31/2002
01131/2003
02/28/2003
03/31/2003
04/30/2003
05/31/2003
06/30/2003
07/31/2003
08/31/2003
09/30/2003
10/31/2003
11/30/2003
12/31/2003
01/31/2004
02/29/2004
03/31/2004
04/30/2004
05/31/2004
PAGE 12
139.63
143.98
145.43
151.95
148.97
149.66
148.19
7.51
56.82
57.47
56.93
56.38
56.05
56.97
56.93
69.52
112.01
112.25
110.58
110.46
109.95
110.19
106.94
108.39
130.33
155.29
155.62
156.54
157.88
156.63
157.87
157.97
154.23
148.91
149.87
147.82
146.21
143.92
142.72
137.18
135.76
133.30
131.12
121.29
115.11
114.49
113.41
109.75
116.46
115.74
· REPORT OF INCOME CA.
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
06/30/2004
07/31/2004
08/31/2004
09/30/2004
10/31/2004
11/30/2004
12/31/2004
01/31/2005
02/28/2005
03/31/2005
04/30/2005
05/31/2005
06/30/2005
07/31/2005
08/31/2005
09/30/2005
10/31/2005
11/30/2005
12/31/2005
01/31/2006
02/28/2006
03/31/2006
04/30/2006
05/31/2006
06/30/2006
07/31/2006
08/31/2006
09/30/2006
1 0/31/2006
FEDERATED MAX-CAP FUND #39
12/29/2000 .093/share on 933.04 shares
03/30/2001 .066/share on 933.04 shares
06/29/2001 .062/share on 933.04 shares
09/28/2001 .062/share on 933.04 shares
12/31/2001 .065/share on 933.04 shares
03/28/2002 .063/share on 933.04 shares
06/28/2002 .063/share on 1,238.85 shares
09/25/2002 .063/share on 1,238.85 shares
12/26/2002 .067/share on 1,238.85 shares
03/25/2003 .067/share on 1,238.85 shares
06/25/2003 .065/share on 1,238.85 shares
09/25/2003 .072/share on 1,238.85 shares
FED MID-CAP FUND #151
09/28/2001 .019/share on 809.77 shares
12/31/2001 .03/share on 809.77 shares
03/28/2002 .026/share on 809.77 shares
06/28/2002 .023/share on 1,574.8 shares
09/25/2002 .024/share on 1,574.8 shares
12/26/2002 .028/share on 1,574.8 shares
03/25/2003 .028/share on 1,574.8 shares
06/25/2003 .025/share on 1,574.8 shares
09/25/2003 .025/share on 1,574.8 shares
PAGE 13
115.14
111.94
112.12
112.19
108.46
107.75
110.10
111.08
112.79
105.12
100.49
104.09
107.64
111.36
112.52
114.27
113.27
109.99
110.74
111.18
117.88
118.92
117.54
120.83
122.48
123.68
125.55
126.66
126.26
86.77
61.58
57.85
57.85
60.65
58.78
78.05
78.05
83.00
83.00
80.53
89.20
15.39
24.29
21.05
36.22
37.80
44.09
44.09
39.37
39.37
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
12/26/2003 .026/share on 1,574.8 shares
03/25/2004 .027/share on 1,574.8 shares
06/25/2004 .031/share on 2,140.64 shares
09/27/2004 .035/share on 2,140.64 shares
12/28/2004 .045/share on 2,140.64 shares
03/28/2005 .044/share on 2,399.5 shares
06/27/2005 .044/share on 2,399.5 shares
09/27/2005 .053/share on 2,399.5 shares
12/28/2005 .099/share on 2,510.04 shares
03/27/2006 .072/share on 2,510.04 shares
06/27/2006 .072/share on 2,299.07 shares
09/26/2006 .072/share on 1,891.092 shares
FED MINI-CAP INSTITUTIONAL #149
#149
09/28/2001 .005/share on 1,211.5 shares
12/31/2001 .016/share on 1,211.5 shares
03/28/2002 .01/share on 1,211.5 shares
06/28/2002 .01/share on 1,771.06 shares
09/25/2002 .01/share on 1,771.06 shares
12/26/2002 .015/share on 1,771.06 shares
03/25/2003 .015/share on 1,771.06 shares
06/25/2003 .008/share on 1,771.06 shares
09/25/2003 .004/share on 1,771.06 shares
12/26/2003 .006/share on 1,771.06 shares
12/28/2004 .0192/share on 1,771.06 shares
12/28/2005 .031/share on 1,245.51 shares
FED US GOV'T SEC 1-3 YEAR FUND #9
11/30/2000
12/31/2000
01/31/2001
02/28/2001
03/31/2001
04/30/2001
05/31/2001
06/30/2001
07/31/2001
08/31/2001
09/30/2001
10/31/2001
11/30/2001
12/31/2001
01/31/2002
02/28/2002
03/31/2002
04/30/2002
05/31/2002
06/30/2002
07/31/2002
08/31/2002
09/30/2002
10/31/2002
11/30/2002
PAGE 14
40.94
42.52
66.36
74.92
96.33
105.58
105.58
127.17
248.49
180.72
165.53
136.16
6.06
19.38
12.12
17.71
17.71
26.57
26.57
14.17
7.08
10.63
34.00
38.61
9.96
76.07
74.54
68.25
71.79
68.31
66.31
63.40
59.40
56.17
53.69
51.27
48.02
48.41
46.15
42.62
43.99
57.33
74.79
71.18
68.57
65.39
61.45
59.50
59.02
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
12/31/2002
01/31/2003
02/28/2003
03/31/2003
04/30/2003
05/31/2003
06/30/2003
07/31/2003
08/31/2003
09/30/2003
10/31/2003
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
01/31/2005
02/10/2005
HARSCO CORP
05/15/2000
08/15/2000
11/15/2000
HERSHEY FOODS CORP
03/15/2000
06/15/2000
09/15/2000
12/15/2000
03/15/2001
06/15/2001
09/14/2001
12/14/2001
03/15/2002
06/14/2002
09/13/2002
12/13/2002
03/14/2003
06/13/2003
09/15/2003
12/15/2003
03/15/2004
06/17/2004
09/15/2004
12/15/2004
PAGE 15
57.87
55.39
50.41
50.23
47.97
45.13
41.02
39.70
37.57
37.91
38.54
37.27
38.64
39.55
38.36
39.38
35.59
37.85
41.61
42.52
42.72
40.93
44.10
45.01
50.61
53.54
18.32
23.50
23.50
23.50
52.00
52.00
56.00
56.00
56.00
56.00
60.50
60.50
60.50
60.50
65.50
65.50
65.50
65.50
79.00
79.00
79.00
79.00
88.00
88.00
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
03/15/2005
06/15/2005
09/15/2005
12/15/2005
03/15/2006
06/15/2006
09/15/2006
JLG INDUSTRIES
04/03/2000
07/03/2000
10/02/2000
METLlFE INC
12/14/2001
12/14/2001
12/14/2001
12/13/2002
12/13/2002
12/15/2003
12/13/2004
12/15/2005
FEDERATED GOV'T OBLIGATIONS FD #395
06/30/2001
07/31/2001
08/31/2001
09/30/2001
10/31/2001
11/30/2001
12/31/2001
01/31/2002
02/28/2002
03/31/2002
04/30/2002
05/31/2002
06/30/2002
07/31/2002
08/31/2002
09/30/2002
1 0/31/2002
11/30/2002
12/31/2002
01/31/2003
02/28/2003
03/31/2003
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
PAGE 16
88.00
88.00
98.00
98.00
98.00
98.00
108.00
11.00
11.00
11.00
8.80
2.00
39.00
11.34
40.95
57.27
114.54
129.48
2.87
15.67
13.81
11.81
9.71
8.35
7.22
6.75
5.77
6.34
55.06
13.29
12.92
12.96
12.54
12.01
12.38
9.81
9.14
8.73
7.54
7.98
7.24
10.22
14.51
14.29
12.47
11.82
12.22
14.35
12.17
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
01/31/2004
02129/2004
03/31/2004
04/30/2004
04/30/2004
05/31/2004
06/30/2004
07/31/2004
08/31/2004
09/30/2004
1 0/31/2004
11/30/2004
12/31/2004
01/31/2005
02/28/2005
03/31/2005
04/30/2005
05/31/2005
06/30/2005
07/31/2005
08/31/2005
09/30/2005
10/31/2005
11/30/2005
12/31/2005
01/31/2006
02/28/2006
03/31/2006
04/30/2006
05/31/2006
06/30/2006
07/31/2006
08/31/2006
09/30/2006
1 0/31/2006
MYLAN LABORATORIES INC
04/17/2000
07/17/2000
10/16/2000
01/16/2001
04/16/2001
07/16/2001
10/15/2001
01/15/2002
04/15/2002
07/15/2002
10/15/2002
01/15/2003
04/15/2003
PAGE 17
12.05
11.22
11.75
9.00
2.24
6.06
5.42
6.91
7.79
8.27
9.46
9.79
13.49
15.28
13.85
14.71
14.53
12.29
9.73
10.64
11.50
72.70
22.70
23.21
33.08
21.05
16.35
16.14
17.56
15.83
15.34
13.80
23.26
70.35
70.98
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
15.00
14.99
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
PEPSICO INC.
03/31/2000
06/30/2000
09/29/2000
PIONEER INTEREST SHARES
03/31/2000
06/30/2000
09/29/2000
QWEST COMMUNICATIONS INTERNATIONAL, INC.
06/29/2001
TCW CNVRTBLE SEC FND
04/14/2000
07/14/2000
10/16/2000
VAN KAMPEN PRIME RATE INC TR #59
01/25/2000
02/25/2000
03/24/2000
04/25/2000
OS/25/2000
06/23/2000
07/25/2000
08/25/2000
09/25/2000
10/25/2000
11/24/2000
12/22/2000
12/29/2000
01/25/2001
02/23/2001
03/23/2001
04/25/2001
OS/25/2001
06/25/2001
07/13/2001
VANGUARD INTERNATIONAL GROWTH
#081
12/12/2003 .21/share on 667.11 shares
12/17/2004 .315/share on 667.11 shares
12/29/2005 .37/share on 667.111 shares
VANGUARD SHORT-TERM FEDERAL FUND #049
02/28/2005
03/31/2005
04/29/2005
05/31/2005
06/30/2005
07/29/2005
08/31/2005
09/30/2005
10/31/2005
11/30/2005
12/30/2005
PAGE 18
27.00
28.00
28.00
192.00
184.00
184.00
26.30
252.00
252.00
252.00
54.70
72.50
74.70
75.89
76.46
79.41
80.65
81.22
85.39
87.65
88.25
89.00
23.73
66.00
90.20
83.76
74.31
69.86
67.94
43.80
140.09
210.14
246.83
28.22
66.26
65.32
69.54
68.06
72.14
72.90
71.08
76.15
75.38
78.35
· REPORT OF INCOME CA.
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
01/31/2006
02/28/2006
03/31/2006
04/28/2006
05/31/2006
06/30/2006
07/31/2006
08/31/2006
09/29/2006
10/31/2006
VANGUARD PRIME MONEY MARKET FUND #030
11/28/2003
02/15/2005
VANGUARD 500 INDEX FUND #40
12/26/2003 .47/share on 271.63 shares
03/26/2004 .36/share on 271.63 shares
06/25/2004 .35/share on 271.63 shares
09/24/2004 .4l1share on 271.63 shares
12/23/2004 .83/share on 271.62 shares
03/23/2005 .43/share on 271.63 shares
06/24/2005 .42/share on 271.626 shares
09/23/2005 .53/share on 271.626 shares
12/29/2005 .60/share on 271.626 shares
03/17/2006 .49/share on 271.626 shares
06/23/2006 .48/share on 271.626 shares
09/22/2006 .52/share on 221.492 shares
Total Dividend Receipt
TOTAL DIVIDENDS RECEIVED
3. CAPITAL GAINS RECEIVED
Short-Term Cap Gains Distrib
FED STOCK TRUST FUND #019
11/25/2005
FED MID-CAP FUND #151
11/25/2003
11/26/2004
11/25/2005
VANGUARD INTERNATIONAL GROWTH
#081
12/29/2005
Total Short-Term Cap Gains Distrib
TOTAL CAPITAL GAINS RECEIVED
78.94
74.98
83.05
82.80
85.82
84.74
91.14
91.79
89.58
92.00
1.50
7.97
127.66
97.79
95.07
111.37
225.46
116.80
114.08
143.96
162.98
133.10
130.38
115.18
33,804.41
484.38
81.89
239.54
279.78
54.70
1,140.29
PAGE 19
33,804.41
1,140.29
· REPORT OF INCOME CAS' PAGE 20
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
4. INTEREST RECEIVED
Interest Receipt
COMMERCE BANK
04/30/2000 .43
05/31/2000 .29
06/30/2000 .01
07/31/2000 .38
08/31/2000 .75
09/30/2000 .52
1 0/31/2000 .74
11/30/2000 56.10
12/31/2000 1.21
01/31/2001 1.33
02128/2001 1.20
03/31/2001 1.01
04/30/2001 .53
05/31/2001 .37
06/30/2001 2.09
07/31/2001 1.13
08/31/2001 .99
09/30/2001 .68
10/31/2001 .60
11/30/2001 .61
12/31/2001 .24
01/31/2002 .26
02/28/2002 .23
03/31/2002 2.80
04/30/2002 1.97
05/31/2002 .69
06/30/2002 .97
07/31/2002 1.93
08/31/2002 1.90
Total Interest Receipt 81.96
TOTAL INTEREST RECEIVED 81.96
5. TRANSFERS FROM PRINCIPAL TO INCOME
Transfer Principal to Income
07/05/2000 82.47
06/15/2006 5.58
Total Transfer Principal to Income 88.05
TOTAL TRANSFERS FROM PRINCIPAL TO INCOME 88.05
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
6. MISCELLANEOUS RECEIPTS
Miscellaneous Income Receipt
01/01/2005 RECEIVED FROM VON JESS IRREVOCABLE
TRUST NUMBER ONE
Total Miscellaneous Income Receipt
Miscellaneous Income Receipt
MET LIFE INSURANCE POLICY #024339193A
03/28/2002 DIVIDEND $469.18; INTEREST $71.06 PREMIUM IN
ADVANCE $17.93
MET LIFE INSURANCE POLICY #646627959A
03/28/2002 DIVIDEND $751.67; INTEREST $91.21 PREMIUM IN
ADVANCE $82.37
DEPARTMENT OF VETERANS AFFAIRS
LIFE INSURANCE POLICY # V17289572
03/29/2002 DIVIDEND $185.64; INTEREST FROM DATE
OF DEATH TO 3/24/02 $69.76
03/29/2002 DIVIDEND $106.03; INTEREST FROM DATE
OF DEATH TO 03/24/02 $61.41
Total Miscellaneous Income Receipt
TOTAL MISCELLANEOUS RECEIPTS
TOTAL INCOME CASH RECEIPTS
-------------- INCOME CASH DISBURSEMENTS -------------
7. ASSET PURCHASES FROM INCOME
Purchase Asset from Income
FEDERATED GOV'T OBLIGATIONS FD #395
05/01/2003 Purchased 4,041.42 units at 1.00
COMMERCE BANK
03/03/2000 Purchased 75 units at 1.00
04/07/2000 Purchased 369.06 units at 1.00
05/08/2000 Purchased 379 units at 1.00
06/05/2000 Purchased 54.05 units at 1.00
07/10/2000 Purchased 435.97 units at 1.00
08/04/2000 Purchased 379 units at 1.00
112.30
112.30
558.17
925.25
255.40
167.44
1,906.26
-4,041.42
-75.00
-369.06
-379.00
-54.05
-435.97
-379.00
PAGE 21
2,018.56
63,223.07
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
09/01/2000 Purchased 88.5 units at 1.00
10/06/2000 Purchased 443.97 units at 1.00
11/06/2000 Purchased 379 units at 1.00
12/04/2000 Purchased 88.5 units at 1.00
12/07/2000 Purchased 25.13 units at 1.00
01/03/2001 Purchased 86.77 units at 1.00
01/08/2001 Purchased 56 units at 1.00
01/09/2001 Purchased 190.53 units at 1.00
02/06/2001 Purchased 187.31 units at 1.00
03/07/2001 Purchased 180.45 units at 1.00
04/03/2001 Purchased 61.58 units at 1.00
04/09/2001 Purchased 56.38 units at 1.00
04/10/2001 Purchased 127.32 units at 1.00
04/10/2001 Purchased 68 units at 1.00
05/08/2001 Purchased 179.74 units at 1.00
06/07/2001 Purchased 128.09 units at 1.00
06/11/2001 Purchased 178.33 units at 1.00
06/29/2001 Purchased 57.85 units at 1.00
07/02/2001 Purchased 177.83 units at 1.00
07/09/2001 Purchased 94.3 units at 1.00
07/20/2001 Purchased 1,459.51 units at 1.00
08/01/2001 Purchased 197.24 units at 1.00
09/04/2001 Purchased 233.71 units at 1.00
10/01/2001 Purchased 94.37 units at 1.00
10/01/2001 Purchased 229.71 units at 1.00
10/09/2001 Purchased 72.5 units at 1.00
PAGE 22
-88.50
-443.97
-379.00
-88.50
-25.13
-86.77
-56.00
-190.53
-187.31
-180.45
-61.58
-56.38
-127.32
-68.00
-179.74
-128.09
-178.33
-57.85
-177.83
-94.30
-1,459.51
-197.24
-233.71
-94.37
-229.71
-72.50
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
11/01/2001 Purchased 224.1 units at 1.00
12/03/2001 Purchased 218.08 units at 1.00
12/14/2001 Purchased 10.8 units at 1.00
12/18/2001 Purchased 39 units at 1.00
12/31/2001 Purchased 144.39 units at 1.00
01/02/2002 Purchased 215.28 units at 1.00
01/08/2002 Purchased 72.5 units at 1.00
02/01/2002 Purchased 214.55 units at 1.00
03/01/2002 Purchased 206.51 units at 1.00
03/28/2002 Purchased 130.88 units at 1.00
03/28/2002 Purchased 1,483.42 units at 1.00
03/29/2002 Purchased 255.4 units at 1.00
03/29/2002 Purchased 167.44 units at 1.00
04/01/2002 Purchased 207.67 units at 1.00
04/04/2002 Purchased 73.49 units at 1.00
04/23/2002 Purchased 34.88 units at 1.00
04/23/2002 Purchased 12 units at 1 .00
05/01/2002 Purchased 317.33 units at 1.00
06/03/2002 Purchased 348.38 units at 1.00
06/18/2002 Purchased 60.5 units at 1.00
06/28/2002 Purchased 184.77 units at 1.00
07/01/2002 Purchased 344.97 units at 1.00
07/23/2002 Purchased 12 units at 1.00
08/01/2002 Purchased 344.54 units at 1.00
09/03/2002 Purchased 347.28 units at 1.00
09/17/2002 Purchased 65.5 units at 1.00
PAGE 23
-224.10
-218.08
-10.80
-39.00
-144.39
-215.28
-72.50
-214.55
-206.51
-130.88
-1,483.42
-255.40
-167.44
-207.67
-73.49
-34.88
-12.00
-317.33
-348.38
-60.50
-184.77
-344.97
-12.00
-344.54
-34 7 .28
-65.50
· REPORT OF INCOME CAS"
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
PAGE 24
09/25/2002 Purchased 190.23 units at 1.00 -190.23
10/01/2002 Purchased 341.64 units at 1.00 -341.64
10/29/2002 Purchased 12 units at 1.00 -12.00
11/01/2002 Purchased 332.4 units at 1.00 -332.40
12/02/2002 Purchased 327.29 units at 1.00 -327.29
12/13/2002 Purchased 11.34 units at 1.00 -11.34
12/16/2002 Purchased 40.95 units at 1.00 -40.95
12/17/2002 Purchased 65.5 units at 1.00 -65.50
12/26/2002 Purchased 227.41 units at 1.00 -227.41
01/03/2003 Purchased 313.34 units at 1.00 -313.34
01/17/2003 Purchased 15 units at 1.00 -15.00
02/03/2003 Purchased 294.26 units at 1.00 -294.26
03/03/2003 Purchased 293.06 units at 1.00 -293.06
03/18/2003 Purchased 65.5 units at 1.00 -65.50
03/25/2003 Purchased"234.4 units at 1.00 -234.40
04/01/2003 Purchased 290.22 units at 1.00 -290.22
04/17/2003 Purchased 14.99 units at 1.00 -14.99
05/01/2003 Purchased 282.1 units at 1.00 -282.10
06/0212003 Purchased 276.66 units at 1.00 -276.66
06/17/2003 Purchased 65.5 units at 1.00 -65.50
06/25/2003 Purchased 214.81 units at 1.00 -214.81
07/01/2003 Purchased 268.16 units at 1.00 -268.16
08/01/2003 Purchased 259.05 units at 1.00 -259.05
09/02/2003 Purchased 255.66 units at 1.00 -255.66
09/17/2003 Purchased 79 units at 1.00 -79.00
09/26/2003 Purchased 225.71 units at 1.00 -225.71
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
10/01/2003 Purchased 254.82 units at 1.00
11/03/2003 Purchased 260.15 units at 1.00
11/25/2003 Purchased 81.89 units at 1.00
12/01/2003 Purchased 253.91 units at 1.00
12/15/2003 Purchased 140.09 units at 1.00
12/16/2003 Purchased 57.27 units at 1.00
12/17/2003 Purchased 79 units at 1.00
12/26/2003 Purchased 135.42 units at 1.00
12/29/2003 Purchased 127.66 units at 1.00
01/02/2004 Purchased 249.97 units at 1.00
02/02/2004 Purchased 254.76 units at 1.00
03/01/2004 Purchased 249.2 units at 1.00
03/17/2004 Purchased 79 units at 1.00
03/25/2004 Purchased 118.6 units at 1.00
03/26/2004 Purchased 97.79 units at 1.00
04/01/2004 Purchased 250.4 units at 1.00
06/17/2004 Purchased 79 units at 1.00
PAGE 25
-254.82
-260.15
-81.89
-253.91
-140.09
-57.27
-79.00
-135.42
-127.66
-249.97
-254.76
-249.20
-79.00
-118.60
-97.79
-250.40
-79.00
Total Purchase Asset from Income
-24,376.89
Cash Management Purchase
COMMERCE BANK
04/30/2000
05/31/2000
06/30/2000
07/31/2000
08/31/2000
09/30/2000
-.43
-.29
-.01
-.38
-.75
-.52
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
PAGE 26
10/31/2000 -.74
11/30/2000 -56.10
12/31/2000 -1.21
01/31/2001 -1.33
02/28/2001 -1.20
03/31/2001 -1.01
04/30/2001 -.53
05/31/2001 -.37
06/30/2001 -2.09
07/31/2001 -1.13
08/31/2001 -.99
09/30/2001 -.68
10/31/2001 -.60
11/30/2001 -.61
12/31/2001 -.24
01/31/2002 -.26
02/28/2002 -.23
03/31/2002 -2.80
04/30/2002 -1.97
05/31/2002 -.69
06/30/2002 -.97
07/31/2002 -1.93
08/31/2002 -1.90
Total Cash Management Purchase -81.96
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
Dividend Reinvestment
ACM INSTITUTIONAL RESERVES
04/19/2000 19.31 units at 1.00
05/01/2000 21.97 units at 1.00
06/01/2000 23.12 units at 1.00
07/03/2000 21.4 units at 1.00
08/01/2000 22.58 units at 1.00
09/06/2000 22.6 units at 1.00
10/02/200021.91 units at 1.00
ALLIANCE INSTITUTIONAL
RESERVES - TRUST
11/01/2000 22.73 units at 1.00
12/01/2000 22.1 units at 1.00
12/31/2000 22.92 units at 1.00
02/01/2001 22.31 units at 1.00
03/06/2001 19.02 units at 1.00
04/0212001 19.01 units at 1.00
05/01/2001 16.81 units at 1.00
06/01/2001 15.79 units at 1.00
07/02/2001 13.01 units at 1.00
08/01/2001 .05 units at 1.00
09/04/2001 .04 units at 1.00
10/01/2001 .06 units at 1.00
11/01/2001 .04 units at 1.00
12/03/2001 .04 units at 1.00
12/31/2001 .01 units at 1.00
02/01/2002 .01 units at 1.00
03/01/2002 .01 units at 1.00
PAGE 27
-19.31
-21.97
-23.12
-21.40
-22.58
-22.60
-21.91
-22.73
-22.10
-22.92
-22.31
-19.02
-19.01
-16.81
-15.79
-13.01
-.05
-.04
-.06
-.04
-.04
-.01
-.01
-.01
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
VAN KAMPEN PRIME RATE INC TR#59
01/25/2000 5.668 shares at 9.65
02/25/2000 7.576 shares at 9.57
03/24/2000 7.814 shares at 9.56
01/25/2001 7.416 shares at 8.90
02/23/2001 10.262 shares at 8.79
03/23/2001 9.573 shares at 8.75
04/25/2001 8.571 shares at 8.67
OS/25/2001 8.104 shares at 8.62
06/25/2001 7.873 shares at 8.63
-54.70
-72.50
-74.70
-66.00
-90.20
-83.76
-74.31
-69.86
-67.94
Total Dividend Reinvestment
-980.82
Income Reinvestment
VAN KAMPEN PRIME RATE INC TR#59
04/25/2000 7.947 shares at 9.55
OS/25/2000 8.032 shares at 9.52
06/23/2000 8.35 shares at 9.51
07/25/2000 8.481 shares at 9.51
08/25/2000 8.577 shares at 9.47
09/25/2000 9.055 shares at 9.43
10/25/2000 9.486 shares at 9.24
11/24/2000 9.655 shares at 9.14
12/22/2000 9.889 shares at 9.00
12/29/2000 2.643 shares at 8.98
-75.89
-76.46
-79.41
-80.65
-81.22
-85.39
-87.65
-88.25
-89.00
-23.73
Total Income Reinvestment
-767.65
TOTAL ASSET PURCHASES FROM INCOME
PAGE 28
-26,207.32
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
8. FEES PAID - GENERAL
Personal Tax Preparation Fee
04/16/2002 PREPARATION OF 2001 FEDERAL AND STATE
PERSONAL INCOME TAX RETURNS
Total Personal Tax Preparation Fee
Wire Transfer Fee
06/07/2001 INVESTEC ERNST; WIRE FEE
Total Wire Transfer Fee
Trustee Fees - Regular
05/09/2000 FOR 1 MONTH(S) ENDING 11/30/99
05/09/2000 FOR 1 MONTH(S) ENDING 12/31/99
05/09/2000 FOR 1 MONTH(S) ENDING 01/31/00
05/09/2000 FOR 1 MONTH(S) ENDING 02/29/00
05/15/2000 FOR 1 MONTH(S) ENDING 04/30/00
05/19/2000 FOR 1 MONTH(S) ENDING 03/31/00
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
12/12/2000 FOR 1 MONTH(S) ENDING 11/30/00
01/10/2001 FOR 1 MONTH(S) ENDING 12/31/00
02/09/2001 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
05/09/2001 FOR 1 MONTH(S) ENDING 04/30/01
06/14/2001 FOR 1 MONTH(S) ENDING 05/31/01
07/13/2001 FOR 1 MONTH(S) ENDING 06/30/01
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
12/14/2001 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
08/14/2002 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
11/13/2002 FOR 1 MONTH(S) ENDING 10/31/02
12/16/2002 FOR 1 MONTH(S) ENDING 11/30/02
01/15/2003 FOR 1 MONTH(S) ENDING 12/31/02
02/14/2003 FOR 1 MONTH(S) ENDING 01/31/03
PAGE 29
-130.00
-130.00
-10.00
-10.00
-62.50
-62.50
-62.50
-187.84
-194.96
-194.07
-207.23
-216.31
-226.86
-218.48
-209.66
-203.37
-208.70
-214.43
-200.62
-193.15
-199.73
-201.44
-251.30
-255.16
-251.23
-241.45
-236.19
-238.71
-268.18
-266.24
-264.70
-304.64
-297.29
-296.87
-288.51
-280.61
-280.71
-265.13
-269.78
-275.92
-273.80
-270.28
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
03/13/2003 FOR 1 MONTH{S) ENDING 02/28/03
04/11/2003 FOR 1 MONTH{S) ENDING 03/31/03
05/13/2003 FOR 1 MONTH{S) ENDING 04/30/03
06/11/2003 FOR 1 MONTH{S) ENDING 05/31/03
07/14/2003 FOR 1 MONTH{S) ENDING 06/30/03
Total Trustee Fees - Regular
TOTAL FEES PAID - GENERAL
9. INCOME DISTRIBUTIONS
Income Distribution
07/23/2003 ELSIE I VON JESS
Check # 010089
Total Income Distribution
Monthly Income Distribution
08/20/2003 ELSIE I VON JESS
Check # 010203
09/18/2003 ELSIE I VON JESS
Check # 010374
10/20/2003 ELSIE I VON JESS
Check # 010485
11/20/2003 ELSIE I VON JESS
Check # 010577
12/19/2003 ELSIE I VON JESS
Check # 010707
01/20/2004 ELSIE I VON JESS
Check # 010901
02/19/2004 ELSIE I VON JESS
Check # 011013
03/19/2004 ELSIE I VON JESS
Check # 011125
04/19/2004 ELSIE I VON JESS
Check # 011356
05/19/2004 ELSIE I VON JESS
Check # 011515
06/18/2004 ELSIE I VON JESS
Check # 011668
07/19/2004 ELSIE I VON JESS
Check # 011799
08/19/2004 ELSIE I VON JESS
Check # 011915
10/19/2004 ELSIE I VON JESS
Check # 012194
11/19/2004 ELSIE I VON JESS
Check # 012322
12/17/2004 ELSIE I VON JESS
Check # 012436
-271.42
-271.26
-277.85
-282.66
-290.76
-10,035.00
-4,167.81
-4,167.81
-259.05
-334.66
-480.53
-260.15
-475.89
-649.32
-254.76
-249.20
-44.79
-117.31
-41 .72
-560.58
-248.58
-605.20
-249.95
-351.84
PAGE 30
-10,175.00
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
PAGE 31
01/19/2005 ELSIE I VON JESS -1,028.98
Check # 012654
01/19/2005 ELSIE I. VON JESS; VON JESS -112.30
IRREVOCABLE TRUST #1
Check # 012654
03/02/2005 ELSIE I VON JESS -340.93
Check # 012845
03/17/2005 ELSIE I VON JESS -290.50
Check # 012928
04/19/2005 ELSIE I VON JESS -748.84
Check # 013198
05/19/2005 ELSIE I VON JESS -183.41
Check # 013342
06/17/2005 ELSIE I VON JESS -81.60
Check # 013506
07/19/2005 ELSIE I VON JESS -758.09
Check # 013718
08/19/2005 ELSIE I VON JESS -330.03
Check # 013897
09/19/2005 ELSIE I VON JESS -96.12
Check # 014081
10/19/2005 ELSIE I VON JESS -833.91
Check # 014252
11/18/2005 ELSIE I VON JESS -346.17
Check # 014413
12/19/2005 ELSIE I VON JESS -1,112.53
Check # 014572
01/19/2006 ELSIE I VON JESS -1,198.23
Check # 014768
02/17/2006 ELSIE I VON JESS -348.94
Check # 014975
03/17/2006 ELSIE I VON JESS -350.03
Check # 015110
04/19/2006 ELSIE I VON JESS -237.04
Check # 015461
Total Monthly Income Distribution -13,581.18
Quarterly Income Distrib.
07/18/2006 ELSIE I VON JESS -815.66
Check # 016034
10/19/2006 ELSIE I VON JESS -1,027.93
Check # 016528
Total Quarterly Income Distrib. -1,843.59
TOTAL INCOME DISTRIBUTIONS -19,592.58
. REPORT OF INCOME CA.
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
10. INSURANCE PREMIUMS PAID
Life Insurance Premium
MET LIFE INSURANCE POLICY #024339193A
06/08/2000 METROPOLITAN LIFE INSURANCE COMPANY
QUARTERLY PREMIUM; POLICY #024339193A
Check # 005250
09/01/2000 METLlFE
METROPOLITAN LIFE INSURANCE COMPANY
QUARTERLY PREMIUM; POLICY #024339193A
Check # 005553
12/04/2000 METLlFE
METROPLlTAN LIFE INSURANCE COMPANY
QUARTERLY PREMIUM; POLICY #024339193A
Check # 005825
03/01/2001 METLlFE
METROPLlTAN LIFE INSURANCE COMPANY
QUARTERLY PREMIUM; POLICY #024339193A
Check # 006140
08/31/2001 METLlFE
METROPLlTAN LIFE INSURANCE COMPANY
QUARTERLY PREMIUM; POLICY #024339193A
Check # 006845
12/03/2001 METLlFE
METROPLlTAN LIFE INSURANCE COMPANY
QUARTERLY PREMIUM; POLICY #024339193A
Check # 007217
MET LIFE INSURANCE POLICY
#716506671 M DEATH BENEFIT
$7,009.37
OS/23/2000 METLlFE
METLlFE ANNUAL PREMIUM FOR POLICY # 716506671M
ELSIE I VONJESS INSURED
Check # 005193
05/15/2001 METLlFE
METLlFE ANNUAL PREMIUM FOR POLICY #716506671 M
ELSIE I VON JESS INSURED
Check # 006502
05/15/2002 METLlFE
METLlFE ANNUAL PREMIUM FOR POLICY #716506671 M
ELSIE I VON JESS INSURED
Check # 007933
05/15/2003 METLlFE
METLlFE ANNUAL PREMIUM FOR POLICY #716506671 M
ELSIE I VON JESS INSURED
Check # 009751
05/14/2004 METLlFE
METLlFE ANNUAL PREMIUM FOR POLICY #716506671 M
ELSIE I VON JESS INSURED
Check # 011498
PAGE 32
-53.80
-53.80
-53.80
-53.80
-53.80
-53.80
-129.57
-129.57
-129.57
-129.57
-129.57
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
05/13/2005 METLlFE
METLlFE ANNUAL PREMIUM FOR POLICY #716506671 M
ELSIE I VON JESS INSURED
Check # 013304
05/15/2006 METLlFE
METLlFE ANNUAL PREMIUM FOR POLICY #716506671 M
ELSIE I VON JESS INSURED
Check # 015616
MET LIFE INSURANCE POLICY #646627959A
06/08/2000 METLlFE POLICY #646627959 A
Check # 005249
12/04/2000 METLlFE
POLICY #646627959 A
Check # 005825
12/03/2001 METLlFE
POLICY #646627959 A
Check # 007217
-129.57
-129.57
-123.55
-123.55
-123.55
Total Life Insurance Premium
-1,600.44
TOTAL INSURANCE PREMIUMS PAID
11. TAXES
Estimated Federal Tax Pymt
04/16/2001 UNITED STATES TREASURY
137-24-0974
Check # 006385
09/14/2001 UNITED STATES TREASURY
137-24-0974
Check # 006897
09/14/2001 UNITED STATES TREASURY
137-24-0974
Check # 006912
12/17/2001 UNITED STATES TREASURY
137-24-0974
Check # 007286
04/15/2004 UNITED STATES TREASURY
144-24-1355
Check # 011318
06/15/2004 UNITED STATES TREASURY
144-24-1355
Check # 011633
09/10/2004 UNITED STATES TREASURY
144-24-1355
Check # 012004
12/28/2004 UNITED STATES TREASURY
144-24-1355
Check # 012511
06/09/2005 UNITED STATES TREASURY
144-24-1355
Check # 013436
-367.00
-367.00
-367.00
-367.00
-200.00
-200.00
-200.00
-200.00
-240.00
PAGE 33
-1,600.44
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
09/12/2005 UNITED STATES TREASURY
144-24-1355
Check # 014033
12/29/2005 UNITED STATES TREASURY
144-24-1355
Check # 014666
04/17/2006 UNITED STATES TREASURY
144-24-1355
Check # 015418
06/15/2006 UNITED STATES TREASURY
144-24-1355
Check # 015809
09/15/2006 UNITED STATES TREASURY
144-24-1355
Check # 016371
PAGE 34
-240.00
-240.00
-500.00
-500.00
-500.00
Total Estimated Federal Tax Pymt
Estimated State Tax Pymt
09/10/2004 PA DEPT OF REVENUE
144-24-1355
Check # 012005
12/28/2004 PA DEPT OF REVENUE
144-24-1355
Check # 012512
04/17/2006 PA DEPT OF REVENUE
144-24-1355
Check # 015419
06/15/2006 PA DEPT OF REVENUE
144-24-1355
Check # 015810
09/15/2006 PA DEPT OF REVENUE
144-24-1355
Check # 016372
-4,488.00
-51.00
-50.00
-100.00
-100.00
-100.00
Total Estimated State Tax Pymt
-401 .00
State Income Tax
04/15/2004 PA DEPT OF REVENUE
144-24-1355
Check # 011317
-301.00
Total State Income Tax
-301.00
State Fid Inc Tax, Bal Due
04/15/2005 PA DEPT OF REVENUE
25-6651856
Check # 013079
-10.30
Total State Fid Inc Tax, Bal Due
-10.30
· REPORT OF INCOME CAS'
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
TOTAL TAXES
12. TRANSFERS FROM INCOME TO PRINCIPAL
Transfer Income to Principal
06/28/2001
Total Transfer Income to Principal
TOTAL TRANSFERS FROM INCOME TO PRINCIPAL
TOTAL INCOME CASH DISBURSEMENTS
INCOME CASH BALANCE
-10.00
-10.00
PAGE 35
-5,200.30
-10.00
-62,785.64
437.43
· REPORT OF PRINCIPAL CtH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
BEGINNING BALANCE
--------------- PRINCIPAL CASH RECEIPTS
1. CAPITAL GAINS RECEIVED
-".",....................................
Short-Term Cap Gains Distrib
FED INTERNATIONAL EQUITY FUND #239
12/29/2000
Total Short-Term Cap Gains Distrib
Long-Term Cap Gains Distrib
FED STOCK TRUST FUND #019
11/25/2005
FED MID-CAP FUND #151
11/26/2001
11/25/2003
11/26/2004
11/25/2005
FED MINI-CAP INSTITUTIONAL #149
#149
11/25/2005
FED INTERNATIONAL EQUITY FUND #239
12/29/2000
VANGUARD INTERNATIONAL GROWTH
#081
12/29/2005
Total Long-Term Cap Gains Distrib
TOTAL CAPITAL GAINS RECEIVED
2. CASH ADDITIONS
Cash Addition
02/23/2000 RECEIVED FROM ELSIE VON JESS
02/23/2000 RECEIVED FROM EDUARD & ELSIE VON JESS
12/15/2000 RECEIVED FROM METLlFE INVESTOR 10 #8063-5044-7033
12/15/2000 RECEIVED FROM METLlFE INVESTOR 10 #8065-8950-2920
12/15/2000 RECEIVED FROM METLlFE INVESTOR 10 #8063-4045-3945
12/15/2000 RECEIVED FROM METLlFE INVESTOR 10 #8063 5063 0879
03/21/2002 RECEIVED FROM NETWORK ASSOCIATES
SECURITIES LITIGATION PAYMENT OF CLAIM
#1180652
372.54
372.54
4,245.11
204.06
135.12
1,406.40
2,499.32
735.97
435.09
155.44
9,816.51
201.82
4,490.81
8.80
2.00
2.00
39.00
32.02
Total Cash Addition
4,776.45
TOTAL CASH ADDITIONS
PAGE 36
0.00
10,189.05
4,776.45
· REPORT OF PRINCIPAL CIH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
3. ASSET SALES AND TRANSFERS
Proceeds from Sale of Asset
ACM GOVERNMENT INC FUND
11/08/2000 Sold 1,000 shares at 7.6875
Purchased 03/11/1996
Long-term loss of 1,872.76
ACM INSTITUTIONAL RESERVES
03/06/2000 Sold 1.35 units at 1.00
Purchased 02/22/2000
No gain or loss
OS/26/2000 Sold 459.46 units at 1.00
Purchased 03/06/2000
No gain or loss
ADAMS RESOURCES & ENERGY INC NEW
11/08/2000 Sold 50 shares at 12.875
Purchased 08/16/1985
Long-term gain of 213.72
ALLIANCE INSTITUTIONAL
RESERVES-TRUST
06/08/2001 Sold 4,344.78 units at 1.00
Purchased 03/06/2000
No gain or loss
06/28/2001 Sold 14,049.52 units at 1.00
Purchased 06/21/2001
No gain or loss
ATMOS ENERGY CORP
11/08/2000 Sold 249 shares at 23.375
Purchased on multiple dates
Long-term gain of 5,151.18
BILLING CONCEPTS CORP
11/08/2000 Sold 400 shares at 2.90625
Purchased 08/08/1996
Long-term loss of 2,567.54
CARLISLE COMPANIES INC
11/08/2000 Sold 200 shares at 42.1875
Purchased 01/27/1997
Long-term gain of2,157.21
CENDANT CORP
11/08/2000 Sold 100 shares at 12.50
Purchased 05/11/1998
Long-term loss of 1,193.18
PAGE 37
7,627.24
1.35
459.46
613.72
4,344.78
14,049.52
5,790.18
1,132.46
8,407.21
1,219.95
· REPORT OF PRINCIPAL CIH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
COCA-COLA COMPANY
11/08/2000 Sold 200 shares at 59.3125
Purchased 05/16/1996
Long-term gain of 2,757.10
COMPAQ COMPUTER CORP
11/08/2000 Sold 200 shares at 30.97
Purchased 07/30/1997
Long-term gain of 745.04
XEBEC
07/02/2001 Sold 100 shares at .01
Purchased 10/16/1984
Long-term loss of 1,036.51
SECURITY DETERMINED TO BE WORTHLESS;
MERGED IN 1967 & 1988 AT WHICH TIME SHARES
CASHED OUT @$5.85/SH, SHOULD HAVE BEEN
REMOVED FROM BOOKS AT FORMER BROKER,
BROWN & CO
DELL COMPUTER CORP
06/20/2001 Sold 200 shares at 24.68
Purchased 09/09/1998
Long-term loss of 3,319.79
DURA AUTOMOTIVE SYSTEMS INC
11/08/2000 Sold 160 shares at 8.0625
Purchased 02/10/1992
Long-term loss of 1,290.05
FED STOCK TRUST FUND #019
08/31/2005 Sold 504.112 shares at 37.69
Purchased on multiple dates
Long-term gain of 2,286.66
FEDERATED GROWTH STRATEGIES FD A #48
06/28/2001 Sold 288.704 shares at 27.71
Purchased 11/27/2000
Short-term loss of 1,622.50
11/01/2001 Sold 170.342 shares at 23.34
Purchased 11/27/2000
Short-term loss of 1,701.72
FED SMALL-CAP STRATEGIES CLASS A
FUND #655
06/28/2001 Sold 914.415 shares at 15.70
Purchased on multiple dates
Short-term loss of 1,357.33
PAGE 38
11,832.10
6,163.79
.99
4,905.83
1,259.95
19,000.00
8,000.00
3,975.78
14,356.32
· REPORT OF PRINCIPAL C'H
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
FEDERATED MAX-CAP FUND #39
11/12/2003 Sold 1,238.851 shares at 21.21
Purchased on multiple dates
Long-term 1055 of 6,223.97
FED MID-CAP FUND #151
04/11/2006 Sold 210.97 shares at 23.70
Purchased 06/28/2001
Long-term gain of 1,339.67
08/25/2006 Sold 407.978 shares at 22.06
Purchased 06/28/2001
Long-term gain of 1,921.59
FED MINI-CAP INSTITUTIONAL #149
#149
08/31/2005 Sold 571.429 shares at 15.75
Purchased 06/27/2001
Long-term gain of 2,228.57
08/25/2006 Sold 184.615 shares at 16.25
Purchased 06/27/2001
Long-term gain of 812.31
FED INTERNATIONAL EQUITY FD CLASS A#6
#006
11/12/2003 Sold 726.938 shares at 13.98
Purchased on multiple dates
Long-term 1055 of 4,345.04
FED US GOV'T SEC 1-3 YEAR FUND #9
02/11/2005 Sold 1,478.261 shares at 10.58
Purchased 11/27/2000
Long-term gain of 340.00
02/11/2005 Sold 984.991 shares at 10.58
Purchased 04/16/2002
Long-term 1055 of 78.80
HARSCO CORP
11/08/2000 Sold 100 shares at 20.3125
Purchased 03/05/1997
Long-term 1055 of 1,623.82
INSITUFORM TECH INC
11/08/2000 Sold 100 shares at 35.25
Purchased 12/31/1991
Long-term gain of 1,507.38
PAGE 39
26,276.03
5,000.00
9,000.00
9,000.00
3,000.00
10,162.59
15,640.00
10,421.20
2,001.18
3,494.88
· REPORT OF PRINCIPAL CIH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
JPM COMPANY
11/08/2000 Sold 100 shares at 3.375
Purchased 02/21/1997
Long-term loss of 1,542.52
JLG INDUSTRIES
11/08/2000 Sold 1,100 shares at 13.5625
Purchased on multiple dates
Long-term loss of 3,091.50
JACOBS ENGINEERING GROUP INC
11/08/2000 Sold 100 shares at 41.125
Purchased 01/11/1999
Long-term gain of 138.61
FEDERATED GOV'T OBLIGATIONS FD #395
06/29/2001 Sold 14,049.52 units at 1.00
Purchased 06/28/2001
No gain or loss
07/24/2001 Sold 11,149.76 units at 1.00
Purchased 06/28/2001
No gain or loss
11/30/2001 Sold 7,000 units at 1.00
Purchased 07/23/2001
No gain or loss
04/09/2002 Sold 5,000 units at 1.00
Purchased 11/29/2001
No gain or loss
04/17/2002 Sold 70,000 units at 1.00
Purchased 04/03/2002
No gain or loss
04/30/2003 Sold 150 units at 1.00
Purchased 04/03/2002
No gain or loss
08/13/2003 Sold 273.12 units at 1.00
Purchased 04/03/2002
No gain or loss
09/15/2003 Sold 287.02 units at 1.00
Purchased 04/03/2002
No gain or loss
10/17/2003 Sold 291.55 units at 1.00
Purchased 04/03/2002
No gain or loss
PAGE 40
307.48
14,852.25
4,082.36
14,049.52
11,149.76
7,000.00
5,000.00
70,000.00
150.00
273.12
287.02
291.55
· REPORT OF PRINCIPAL CIH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
11/12/2003 Sold 36,500 units at 1.00
Purchased 04/03/2002
No gain or loss
11/18/2003 Sold 36,000 units at 1.00
Purchased 11/11/2003
No gain or loss
12/12/2003 Sold 301.14 units at 1.00
Purchased 11/14/2003
No gain or loss
02/12/2004 Sold 283.41 units at 1.00
Purchased 11/14/2003
No gain or loss
03/10/2004 Sold 314.52 units at 1.00
Purchased 11/14/2003
No gain or loss
04/07/2004 Sold 21,423.11 units at 1.00
Purchased 11/14/2003
No gain or loss
TO INITIATE CASH SWEEP
MYLAN LABORATORIES INC
06/09/2003 Sold 450 shares at 28.99
Purchased 10/08/1989
Long-term gain of 11,214.88
NETWORK ASSOCIATES INC
11/08/2000 Sold 75 shares at 19.6875
Purchased 05/08/1998
Long-term loss of 2,040.99
ORACLE CORP
06/20/2001 Sold 600 shares at 15.30
Purchased 12/10/1997
Long-term gain of 4,431.19
PEPSICO INC.
11/08/2000 Sold 200 shares at 45.8125
Purchased 06/03/1996
Long-term gain of 3,124.69
PIONEER INTEREST SHARES
11/08/2000 Sold 800 shares at 10.875
Purchased 04/01/1996
Long-term loss of 2,048.29
PAGE 41
36,500.00
36,000.00
301.14
283.41
314.52
21,423.11
13,014.88
1,446.51
9,143.69
9,132.19
8,651.71
· REPORT OF PRINCIPAL C&
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
QWEST COMMUNICATIONS INTERNATIONAL, INC.
11/20/2001 Sold 526 shares at 13.50
Purchased on multiple dates
Long-term loss of 880.80
TCW CNVRTBLE SEC FND
11/08/2000 Sold 1,200 shares at 11.5625
Purchased 03/11/1996
Long-term gain of 2,852.53
TRICON GLOBAL RESTAURANTS INC.
11/08/2000 Sold 20 shares at 30.0625
Purchased 10/08/1997
Long-term loss of 96.28
VAN KAMPEN PRIME RATE INC TR #59
07/13/2001 Sold 1,290.482 shares at 8.64
Purchased 11/29/1999
Long-term loss of 2,259.23
VANGUARD PRIME MONEY MARKET FUND #030
11/21/2003 Sold 36,000 units at 1.00
Purchased 11/19/2003
No gain or loss
02/16/2005 Sold 26,061.2 units at 1.00
Purchased 02/11/2005
No gain or loss
VANGUARD 500 INDEX FUND #40
08/25/2006 Sold 50.134 shares at 119.68
Purchased 11/20/2003
Long-term gain of 1,201.18
CITYFED FINANCIAL CORP
11/08/2000 Sold 100 shares at .0001
Purchased 08/16/1985
Long-term loss of 818.63
COMMERCE BANK
11/27/2000 Sold 102,000 units at 1.00
Purchased 07/05/2000
No gain or loss
06/08/2001 Sold 177.35 units at 1.00
Purchased 11/13/2000
No gain or loss
06/28/2001 Sold 18,826.67 units at 1.00
Purchased 11/13/2000
No gain or loss
PAGE 42
7,069.20
13,802.53
571.22
11,149.76
36,000.00
26,061.20
6,000.00
0.00
102,000.00
177 .35
18,826.67
· REPORT OF PRINCIPAL C'H
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
07/23/2001 Sold 11,149.76 units at 1.00
Purchased 07/20/2001
No gain or loss
11/29/2001 Sold 7,000 units at 1.00
Purchased 11/26/2001
No gain or loss
04/01/2002 Sold 140 units at 1.00
Purchased 11/26/2001
No gain or loss
04/03/2002 Sold 80,500 units at 1.00
Purchased 11/26/2001
No gain or loss
05/01/2003 Sold 98.1 units at 1.00
Purchased 03/29/2002
No gain or loss
06/12/2003 Sold 13,000 units at 1.00
Purchased 06/09/2003
No gain or loss
08/13/2003 Sold 14.88 units at 1.00
Purchased 06/09/2003
No gain or loss
11/14/2003 Sold 36,000 units at 1.00
Purchased 11/12/2003
No gain or loss
11/19/2003 Sold 36,000 units at 1.00
Purchased 11/12/2003
No gain or loss
01/21/2004 Sold 309.14 units at 1.00
Purchased 11/18/2003
No gain or loss
02/12/2004 Sold 27.45 units at 1.00
Purchased 11/25/2003
No gain or loss
11,149.76
7,000.00
140.00
80,500.00
98.10
13,000.00
14.88
36,000.00
36,000.00
309.14
27.45
Total Proceeds from Sale of Asset
876,687.99
TOTAL ASSET SALES AND TRANSFERS
PAGE 43
876,687.99
· REPORT OF PRINCIPAL CIH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
4. TRANSFERS FROM INCOME TO PRINCIPAL
Transfer Income to Principal
06/28/2001
Total Transfer Income to Principal
TOTAL TRANSFERS FROM INCOME TO PRINCIPAL
5. MISCELLANEOUS RECEIPTS
Miscellaneous Receipt
01/01/2005 RECEIVED FROM VON JESS IRREVOCABLE
TRUST NUMBER ONE
Total Miscellaneous Receipt
Miscellaneous Receipt
MET LIFE INSURANCE POLICY #024339193A
03/28/2002 DEATH CLAIM PROCEEDS POLICY #024339193A
MET LIFE VARIABLE ANNUITY
ACCOUNT 072-949-406
03/26/2002 DEATH CLAIM PROCEEDS ANNUITY #072-949-406
MET LIFE INSURANCE POLICY #646627959A
03/28/2002 DEATH CLAIM PROCEEDS POLICY #646627959A
COMMONWEALTH OF PA GROUP LIFE INSURANCE
POLICY #CWP01 02544
03/29/2002 DEATH CLAIM PROCEEDS GROUP LIFE
INSURANCE POLICY #CWP01 02544
DEPARTMENT OF VETERANS AFFAIRS
LIFE INSURANCE POLICY # V17289572
03/28/2002 DEATH CLAIM PROCEEDS POLICY #V17289572
03/28/2002 DEATH CLAIM PROCEEDS POLICY #V27121604
Total Miscellaneous Receipt
TOTAL MISCELLANEOUS RECEIPTS
TOTAL PRINCIPAL CASH RECEIPTS
-~ v v " ~ ------ PRINCIPAL CASH DISBURSEMENTS ______~ _
6. TAXES
State Fid Inc Tax, Sal Due
04/15/2005 PA DEPT OF REVENUE
25-6651856
Check # 013079
PAGE 44
10.00
10.00
10.00
698.96
698.96
15,811.02
10.636.01
14,864.80
26,000.00
6,947.00
6.173.00
80,431.83
81,130.79
972,794.28
-7.01
· REPORT OF PRINCIPAL CIH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
PAGE 45
Total State Fid Inc Tax, Bal Due -7.01
TOTAL TAXES -7.01
7. ASSET PURCHASES AND TRANSFERS
Purchase of an Asset
ACM INSTITUTIONAL RESERVES
02/22/2000 Purchased 1.35 units at 1.00 -1.35
03/06/2000 Purchased 4,692.63 units at 1.00 -4,692.63
ALLIANCE INSTITUTIONAL
RESERVES - TRUST
06/21/2001 Purchased 14,049.52 units at 1.00 -14,049.52
FED STOCK TRUST FUND #019
06/28/2001 Purchased 231.817 shares at 34.51 -8,000.00
11/01/2001 Purchased 129.21 shares at 30.77 -3,975.78
11/30/2001 Purchased 211.416 shares at 33.11 -7,000.00
04/17/2002 Purchased 203.903 shares at 34.33 -7,000.00
12/15/2005 Purchased 133.201 shares at 31.87 -4,245.11
FEDERATED GROWTH STRATEGIES FD A #48
11/27/2000 Purchased 459.046 shares at 33.33 -15,300.00
FEDERATED SMALL CAP STRATEGIES CL C #657
11/27/2000 Purchased 925.59 shares at 16.53 -15,300.00
FEDERATED INCOME TRUST FUND #36
11/27/2000 Purchased 1,013.917 shares at 10.06 -10,200.00
04/17/2002 Purchased 1,177.885 shares at 10.40 -12,250.00
FEDERATED INTERMEDIATE
CORPORATE BOND FUND #303
11/27/2000 Purchased 1,059.19 shares at 9.63 -10,200.00
07/24/2001 Purchased 1,112.75 shares at 10.02 -11,149.76
04/17/2002 Purchased 888.325 shares at 9.85 -8,750.00
FEDERATED MAX-CAP FUND #39
11/27/2000 Purchased 933.041 shares at 27.33 -25,500.00
04/17/2002 Purchased 305.81 shares at 22.89 -7,000.00
· REPORT OF PRINCIPAL cA
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
FED MID-CAP FUND #151
06/29/2001 Purchased 809.771 shares at 17.35
04/17/2002 Purchased 765.027 shares at 18.30
05/05/2004 Purchased 565.844 shares at 19.44
12/15/2005 Purchased 110.54 shares at 22.61
FED MINI-CAP INSTITUTIONAL #149
#149
06/28/2001 Purchased 1,211.504 shares at 11.85
04/17/2002 Purchased 559.552 shares at 12.51
12/15/2005 Purchased 45.883 shares at 16.04
FED INTERNATIONAL EQUITY FD CLASS A #6
#006
04/17/2002 Purchased 234.114 shares at 14.95
FED US GOV'T SEC 1-3 YEAR FUND #9
11/27/2000 Purchased 1,478.261 shares at 10.35
04/17/2002 Purchased 984.991 shares at 10.66
FED INTERNATIONAL EQUITY FUND #239
11/27/2000 Purchased 492.516 shares at 20.71
FEDERATED GOV'T OBLIGATIONS FD #395
06/28/2001 Purchased 18,836.67 units at 1.00
07/23/2001 Purchased 11,149.76 units at 1.00
11/29/2001 Purchased 7,000 units at 1.00
04/03/2002 Purchased 80,500 units at 1.00
05/01/2003 Purchased 98.1 units at 1.00
06/12/2003 Purchased 13,000 units at 1.00
11/12/2003 Purchased 36,438.62 units at 1.00
11/14/2003 Purchased 36,000 units at 1.00
VANGUARD INTERNATIONAL GROWTH
#081
11/21/2003 Purchased 667.111 shares at 14.99
PAGE 46
-14,049.52
-14,000.00
-11,000.00
-2,499.32
-14,356.32
-7,000.00
-735.97
-3,500.00
-15,300.00
-10,500.00
-10,200.00
-18,836.67
-11,149.76
-7,000.00
-80,500.00
-98.10
-13,000.00
-36,438.62
-36,000.00
-10,000.00
· REPORT OF PRINCIPAL c.I,
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
VANGUARD SHORT-TERM FEDERAL FUND #049
02/16/2005 Purchased 2,510.713 shares at 10.38
VANGUARD PRIME MONEY MARKET FUND #030
11/19/2003 Purchased 36,000 units at 1.00
02/11/2005 Purchased 26,061.2 units at 1.00
VANGUARD 500 INDEX FUND #40
11/21/2003 Purchased 271.626 shares at 95.72
COMMERCE BANK
07/05/2000 Purchased 179.01 units at 1.00
11/13/2000 Purchased 102,388.91 units at 1.00
12/15/2000 Purchased 12.8 units at 1.00
01/12/2001 Purchased 39 units at 1.00
06/07/2001 Purchased 4,344.78 units at 1.00
06/27/2001 Purchased 14,039.52 units at 1.00
07/20/2001 Purchased 11,149.76 units at 1.00
11/26/2001 Purchased 7,069.2 units at 1.00
11/26/2001 Purchased 204.06 units at 1.00
03/21/2002 Purchased 32.02 units at 1.00
03/26/2002 Purchased 10,636.01 units at 1.00
03/28/2002 Purchased 30,675.82 units at 1.00
03/29/2002 Purchased 26,000 units at 1.00
03/29/2002 Purchased 6,947 units at 1.00
03/29/2002 Purchased 6,173 units at 1.00
04/23/2002 Purchased .99 units at 1.00
06/09/2003 Purchased 13,014.88 units at 1.00
11/12/2003 Purchased 36,201.47 units at 1.00
11/18/2003 Purchased 36,000 units at 1.00
11/25/2003 Purchased 135.12 units at 1.00
PAGE 47
-26,061.20
-36,000.00
-26,061.20
-26,000.00
-179.01
-102,388.91
-12.80
-39.00
-4,344.78
-14,039.52
-11,149.76
-7,069.20
-204.06
-32.02
-10,636.01
-30,675.82
-26,000.00
-6,947.00
-6,173.00
-.99
-13,014.88
-36,201.47
-36,000.00
-135.12
· REPORT OF PRINCIPAL C&
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
Total Purchase of an Asset
Capital Gains Reinvestment
FED INTERNATIONAL EQUITY FUND #239
12/29/2000 19.293 shares at 19.31
12/29/2000 22.532 shares at 19.31
VANGUARD INTERNATIONAL GROWTH
#081
12/30/2005 7.346 shares at 21.16
Total Capital Gains Reinvestment
TOTAL ASSET PURCHASES AND TRANSFERS
8. FEES
Fees
06/27/2001 INVESTEC ERNST WIRE FEE
Total Fees
Fiduciary Tax Prep Fee
04/01/2002
04/30/2003
04/29/2004
05/10/2005
05/10/2005
03/14/2006
Total Fiduciary Tax Prep Fee
Trustee Fees
07/05/2000 FOR 1 MONTH(S) ENDING 05/31/00
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
12/12/2003 FOR 1 MONTH(S) ENDING 11/30/03
01/21/2004 FOR 1 MONTH(S) ENDING 12/31/03
02/12/2004 FOR 1 MONTH(S) ENDING 01/31/04
03/10/2004 FOR 1 MONTH(S) ENDING 02/29/04
04/14/2004 FOR 1 MONTH(S) ENDING 03/31/04
05/13/2004 FOR 1 MONTH(S) ENDING 04/30/04
06/14/2004 FOR 1 MONTH(S) ENDING 05/31/04
07/13/2004 FOR 1 MONTH(S) ENDING 06/30/04
08/10/2004 FOR 1 MONTH(S) ENDING 07/31/04
09/13/2004 FOR 1 MONTH(S) ENDING 08/31/04
10/13/2004 FOR 1 MONTH(S) ENDING 09/30/04
-900,144.18
-372.54
-435.09
-155.44
-963.07
-10.00
-10.00
-140.00
-150.00
-150.00
-275.00
-275.00
-275.00
-1,265.00
-197.98
-288.00
-287.02
-291.55
-298.53
-301.14
-309.14
-310.86
-314.52
-315.46
-310.45
-311.59
-315.39
-310.49
-310.98
-313.41
PAGE 48
-901,107.25
· REPORT OF PRINCIPAL CtH
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
PAGE 49
11/10/2004 FOR 1 MONTH{S) ENDING 10/31/04 -316.29
12/10/2004 FOR 1 MONTH{S) ENDING 11/30/04 -323.23
01/12/2005 FOR 1 MONTH{S) ENDING 12/31/04; VON JESS -297.72
IRREVOCABLE TRUST #1
01/19/2005 FOR 1 MONTH{S) ENDING 12/31/04 -332.29
03/02/2005 FOR 1 MONTH{S) ENDING 01/31/05 -593.40
03/10/2005 FOR 1 MONTH{S) ENDING 02/28/05 -598.15
04/14/2005 FOR 1 MONTH{S) ENDING 03/31/05 -592.21
05/10/2005 FOR 1 MONTH{S) ENDING 04/30/05 -587.86
06/10/2005 FOR 1 MONTH{S) ENDING 05/31/05 -594.41
07/28/2005 FOR 1 MONTH{S) ENDING 06/30/05 -595.80
08/08/2005 FOR 1 MONTH{S) ENDING 07/31/05 -602.50
09/09/2005 FOR 1 MONTH{S) ENDING 08/31/05 -597.55
10/11/2005 FOR 1 MONTH{S) ENDING 09/30/05 -580.33
11/08/2005 FOR 1 MONTH{S) ENDING 10/31/05 -576.30
12/08/2005 FOR 1 MONTH{S) ENDING 11/30/05 -580.94
01/12/2006 FOR 1 MONTH{S) ENDING 12/31/05 -581.16
02/07/2006 FOR 1 MONTH{S) ENDING 01/31/06 -585.53
03/07/2006 FOR 1 MONTH{S) ENDING 02/28/06 -584.48
04/07/2006 FOR 1 MONTH{S) ENDING 03/31/06 -586.88
05/09/2006 FOR 1 MONTH{S) ENDING 04/30/06 -585.43
07/12/2006 FOR 1 MONTH{S) ENDING 05/31/06 -580.31
07/12/2006 FOR 1 MONTH{S) ENDING 06/30/06 -577.80
08/07/2006 FOR 1 MONTH{S) ENDING 07/31/06 -577 .59
09/08/2006 FOR 1 MONTH{S) ENDING 08/31/06 -578.98
10/11/2006 FOR 1 MONTH{S) ENDING 09/30/06 -581.58
11/06/2006 FOR 1 MONTH{S) ENDING 10/31/06 -585.76
Total Trustee Fees -18,960.99
Legal Fees
06/01/2005 GATES, HALBRUNER & HATCH, P.C. -483.88
ATTORNEY'S FEE INCURRED TO PREPARE
DEED TRANSFER FROM TRUST ONE TO TRUST
TWO FOR WOODLEY DRIVE
Check # 013393
Total Legal Fees -483.88
TOTAL FEES -20,719.87
9. DISTRIBUTION OF PRINCIPAL
Distribution of Principal
04/08/2002 ELSIE VON JESS GENERAL POWER OF -5,000.00
APPOINTMENT PER SECTION 4.04 AS
EXERCISED BY PATRICIA M. TRAINER
Check # 007720
· REPORT OF PRINCIPAL C'H
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
09/30/2005 PATRICIA TRAINER
DISTRIBUTION PER LETTER DATED
SEPTEMBER 1, 2005 BY GENERAL POWER OF
APPOINTMENT AS DEFINED IN SECTION 4.04
OF TRUST DOCUMENT
Check # 014157
04/11/2006 PATRICIA TRAINER
DISTRIBUTION PER LETTER DATED APRIL 6,
2006 BY GENERAL POWER OF APPOINTMENT
AS DEFINED BY SECTION 4.04 OF TRUST
DOCUMENT
Check # 015256
Total Distribution of Principal
TOTAL DISTRIBUTION OF PRINCIPAL
10. TRANSFERS FROM PRINCIPAL TO INCOME
Transfer Principal to Income
07/05/2000
06/15/2006
Total Transfer Principal to Income
TOTAL TRANSFERS FROM PRINCIPAL TO INCOME
11. MISCELLANEOUS DISBURSEMENTS
Insurance Premium
06/08/2001 METROPOLITAN LIFE INSURANCE COMPANY
QUARTERLY PREMIUM; POLICY #024339193A
Check # 6563
06/08/2001 METROPOLITAN LIFE INSURANCE COMPANY
QUARTERLY PREMIUM; POLICY #646627959A
Check # 6563
-20,000.00
-3,500.00
-28,500.00
-82.47
-5.58
-88.05
-53.80
-123.55
Total Insurance Premium
-177.35
Miscellaneous Disbursement
940 WOODLEY DRIVE MECHANICSBURG, PA
02/09/2005 CENTRAL PENN APPRAISALS, INC.
Check # 012761
-225.00
Total Miscellaneous Disbursement
-225.00
REAL ESTATE TAX
940 WOODLEY DRIVE MECHANICSBURG, PA
04/26/2005 MARIE HUBER, TREASURER
COUNTY REAL ESTATE TAX 940 WOODL Y DRIVE,
MECHANICSBURG, PA
Check # 013231
-611.75
PAGE 50
-28,500.00
-88.05
· REPORT OF PRINCIPAL C&
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
08/25/2005 MARIE HUBER, TREASURER
SCHOOL REAL ESTATE TAX 940 WOODLEY
DRIVE, MECHANICSBURG, PA
Check # 013929
04/26/2006 MARIE HUBER, TREASURER
COUNTY REAL ESTATE TAX 940 WOODL Y DRIVE,
MECHANICSBURG, PA
Check # 015519
08/28/2006 MARIE HUBER, TREASURER
SCHOOL REAL ESTATE TAX 940 WOODLEY
DRIVE, MECHANICSBURG, PA
Check # 016228
Total REAL ESTATE TAX
TOTAL MISCELLANEOUS DISBURSEMENTS
TOTAL PRINCIPAL CASH DISBURSEMENTS
PRINCIPAL CASH BALANCE
-2,470.31
-661.15
-2,470.31
-6,213.52
PAGE 51
-6,615.87
-957,038.05
15.756.23
· REPORT OF NON-CASH EIRIES
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
-------- NON-CASH DECREASES ____ft
1. NON-CASH TRANSFER OUT
Non-Cash Transfer Out
ACM INSTITUTIONAL RESERVES
10/30/2000 3,733.17 units
BROKER EXCHANGED MONEY FUNDS
10/30/2000 500 units
BROKER EXCHANGED MONEY FUNDS
10/30/2000 23.12 units
BROKER EXCHANGED MONEY FUNDS
10/30/2000 21.4 units
BROKER EXCHANGED MONEY FUNDS
10/30/2000 22.58 units
BROKER EXCHANGED MONEY FUNDS
10/30/2000 22.6 units
BROKER EXCHANGED MONEY FUNDS
10/30/2000 21.91 units
BROKER EXCHANGED MONEY FUNDS
FEDERATED SMALL CAP STRATEGIES CL C #657
03/29/2001 25.805 shares
NON TAXABLE PORTFOLIO REORGANIZATION
03/29/2001 925.59 shares
NON TAXABLE PORTFOLIO REORGANIZATION
FED INTERNATIONAL EQUITY FUND #239
03/28/2001 492.516 shares
NON TAXABLE PORTFOLIO REORGANIZATION
03/28/2001 19.293 shares
NON TAXABLE PORTFOLIO REORGANIZATION
03/28/2001 22.532 shares
NON TAXABLE PORTFOLIO REORGANIZATION
PAGE 52
-3,733.17
-500.00
-23.12
-21.40
-22.58
-22.60
-21.91
-413.65
-15,300.00
-10,200.00
-372.54
-435.09
Total Non-Cash Transfer Out
-31,066.06
FREE DELIVERY OF AN ASSET
· REPORT OF NON-CASH EalES
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
METLlFE INC
08/26/2003 10 shares
MET LIFE INVESTOR ID # 806350630879 WAS TO BE
RE-REGISTERED TO THE TRUST NAME ON 07/18/2001,
HOWEVER WHEN METLlFE COMPLETED THE
RE-REGISTERING THEY THEN RE-REGISTERED
THE SHARES BACK TO EDUARD P. VON JESS
ON 07/18/2001
MET LIFE INSURANCE POLICY #024339193A
03/28/2002 1 units
DEATH CLAIM POLICY SURRENDERED
MET LIFE VARIABLE ANNUITY
ACCOUNT 072-949-406
03/26/2002 1 units
DEATH CLAIM POLICY SURRENDERED
MET LIFE VARIABLE ANNUITY
ANNUITY #072.988-430
09/10/2003 1 units
1035 EXCHANGE TO VANGUARD ANNUITY #100103607
MET LIFE INSURANCE POLICY #646627959A
03/28/2002 1 units
DEATH CLAIM POLICY SURRENDERED
COMMONWEALTH OF PA GROUP LIFE INSURANCE
POLICY #CWP01 02544
03/29/2002 1 units
DEATH CLAIM POLICY SURRENDERED
DEPARTMENT OF VETERANS AFFAIRS
LIFE INSURANCE POLICY # V17289572
03/29/2002 .5 units
DEATH CLAIM POLICY #V17289572
03/29/2002 .5 units
DEATH CLAIM POLICY #V27121604
Total FREE DELIVERY OF AN ASSET
TOTAL NON-CASH TRANSFER OUT
TOTAL NON-CASH DECREASES
-10,000.00
-5,568.55
-21,923.57
-13,576.00
-1,786.65
-1,786.64
-54,641.41
PAGE 53
0.00
0.00
-85,707.4 7
-85,707.47
· REPORT OF NON-CASH EIRIES
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
" w_________ NON-CASH INCREASES __" ...
2. DIVIDEND REINVESTMENT
"'-'lIIIIII........."..,......,....,
Dividend Reinvestment
VAN KAMPEN PRIME RATE INC TR#59
12/23/1999 7.086 shares at 9.74
12/31/1999 1.797 shares at 9.71
PAGE 54
69.02
17.45
Total Dividend Reinvestment
86.47
TOTAL DIVIDEND REINVESTMENT
3. CAPITAL GAINS REINVESTMENT
L T Cap Gains Reinvest
FEDERATED SMALL CAP STRATEGIES CL C #657
11/29/2000 25.805 shares at 16.03
86.47
413.65
Total L T Cap Gains Reinvest
413.65
TOTAL CAPITAL GAINS REINVESTMENT
4. NON-CASH TRANSFER IN
Non-Cash Transfer In
ALLIANCE INSTITUTIONAL
RESERVES-TRUST
10/30/2000 3,733.17 units
BROKER EXCHANGED MONEY FUNDS
10/30/2000 500 units
BROKER EXCHANGED MONEY FUNDS
10/30/2000 23.12 units
BROKER EXCHANGED MONEY FUNDS
10/30/2000 21.4 units
BROKER EXCHANGED MONEY FUNDS
10/30/2000 22.58 units
BROKER EXCHANGED MONEY FUNDS
10/30/2000 22.6 units
BROKER EXCHANGED MONEY FUNDS
10/30/2000 21.91 units
BROKER EXCHANGED MONEY FUNDS
413.65
3,733.17
500.00
23.12
21.40
22.58
22.60
21.91
· REPORT OF NON-CASH EIRIES
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
FED STOCK TRUST FUND #019
01/01/2005 362.521 shares
RECEIVED FROM VON JESS IRREVOCABLE
TRUST NUMBER ONE
FED SMALL-CAP STRATEGIES CLASS A
FUND #655
03/29/2001 24.802 shares
NON TAXABLE PORTFOLIO REORGANIZATION
03/29/2001 889.613 shares
NON TAXABLE PORTFOLIO REORGANIZATION
FEDERATED INCOME TRUST FUND #36
01/01/2005 1,172.024 shares
RECEIVED FROM VON JESS IRREVOCABLE
TRUST NUMBER ONE
FED MID-CAP FUND #151
01/01/2005 258.858 shares
RECEIVED FROM VON JESS IRREVOCABLE
TRUST NUMBER ONE
FED INTERNATIONAL EQUITY FD CLASS A #6
#006
03/28/2001 454.249 shares
NON TAXABLE PORTFOLIO REORGANIZATION
03/28/2001 17.794 shares
NON TAXABLE PORTFOLIO REORGANIZATION
03/28/2001 20.781 shares
NON TAXABLE PORTFOLIO REORGANIZATION
940 WOODLEY DRIVE MECHANICSBURG, PA
01/01/2005 1 units
RECEIVED FROM VON JESS IRREVOCABLE
TRUST NUMBER ONE
PAGE 55
11,046.02
413.65
15,300.00
12,282.81
4,265.98
10,200.00
372.54
435.09
234,000.50
Total Non-Cash Transfer In
292,661.37
FREE RECEIPT OF AN ASSET
ACM GOVERNMENT INC FUND
02/23/2000 1,000 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
ADAMS RESOURCES & ENERGY INC NEW
04/17/2000 50 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
1.00
1.00
· REPORT OF NON-CASH EIRIES
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
ATMOS ENERGY CORP
02123/2000 116 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
04/17/2000 133 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
BILLING CONCEPTS CORP
02123/2000 400 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
CARLISLE COMPANIES INC
02/23/2000 200 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
CENDANT CORP
02/23/2000 100 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
COCA-COLA COMPANY
02/23/2000 200 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
COMPAQ COMPUTER CORP
02/23/2000 200 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
XEBEC
02/23/2000 100 shares .
RECEIVED FROM EDUARD & ELSIE VON JESS
DELL COMPUTER CORP
02/23/2000 200 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
DURA AUTOMOTIVE SYSTEMS INC
02/23/2000 160 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
HARSCO CORP
02/23/2000 100 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
HERSHEY FOODS CORP
02123/2000 200 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
INSITUFORM TECH INC
02/23/2000 100 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
PAGE 56
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
· REPORT OF NON-CASH E'RIES
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
JPM COMPANY
02/23/2000 100 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
JLG INDUSTRIES
02/23/2000 350 shares
RECEIVED FROM ELSIE VON JESS
02/23/2000 750 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
JACOBS ENGINEERING GROUP INC
02123/2000 100 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
METLlFE INC
07/03/2001 10 shares at 31.55
07/03/2001 44 shares at 31.55
07/03/2001 10 shares at 31.55
07/03/2001 195 shares at 31.55
MYLAN LABORATORIES INC
02/23/2000 300 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
NETWORK ASSOCIATES INC
02/23/2000 75 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
ORACLE CORP
02/23/2000 300 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
PEPSICO INC.
02/23/2000 200 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
PIONEER INTEREST SHARES
02/23/2000 800 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
QWEST COMMUNICATIONS INTERNATIONAL, INC.
02/23/2000 174 shares
RECEIVED FROM ELSIE VON JESS
02/23/2000 352 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
PAGE 57
1.00
1.00
1.00
1.00
315.50
1,388.20
315.50
6,152.25
1.00
1.00
1.00
1.00
1.00
1.00
1.00
· REPORT OF NON-CASH E~'ES
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
TCW CNVRTBLE SEC FND
02/23/2000 1,200 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
TRICON GLOBAL RESTAURANTS INC.
02/23/2000 20 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
VAN KAMPEN PRIME RATE INC TR#59
11/29/1999 1,290.482 shares
VANGUARD VARIABLE ANNUITY DTD 09/03
POLICY #100103607
09/17/2003 1 units
1035 EXCHANGE FROM MET LIFE VARIABLE
LIFE ANNUITY POLICY #072-988-430
MET LIFE INSURANCE POLICY #024339193A
02/15/2000 1 units
MET LIFE VARIABLE ANNUITY
ACCOUNT 072-949-406
04/01/2000 1 units
MET LIFE VARIABLE ANNUITY
ANNUITY #072-988-430
06/15/2001 1 units
MET LIFE VARIABLE ANNUITY DTD 09/98
ANNUITY #073-300-172 DEATH BENEFIT
AS OF 09/09/06 $33,263.97
06/15/2001 1 units
MET LIFE INSURANCE POLICY
#716506671 M DEATH BENEFIT
$7,009.37
01/12/2000 1 units
ADDITION TO ACCOUNT
MET LIFE INSURANCE POLICY #646627959A
01/12/2000 1 units
ADDITION TO ACCOUNT
CITYFED FINANCIAL CORP
02/23/2000 100 shares
RECEIVED FROM EDUARD & ELSIE VON JESS
PAGE 58
1.00
1.00
1.00
21,923.57
10,000.00
5,568.55
30,389.52
27,679.65
5,216.00
13,576.00
1.00
· REPORT OF NON-CASH E'RIES
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
COMMONWEALTH OF PA GROUP LIFE INSURANCE
POLICY #CWP01 02544
11/29/2000 1 units
DEPARTMENT OF VETERANS AFFAIRS
LIFE INSURANCE POLICY # V17289572
03/01/2001 1 units
Total FREE RECEIPT OF AN ASSET
TOTAL NON-CASH TRANSFER IN
5. UNITS ADJUSTMENT
Units Adjustment
HERSHEY FOODS CORP
06/16/2004 200 shares
2 FOR 1 STOCK SPLIT DATED 06/16/2004
MYLAN LABORATORIES INC
01/28/2003 150 shares
3 FOR 2 STOCK SPLIT DATED 01/07/03
ORACLE CORP
10/18/2000 300 shares
2 FOR 1 STOCK SPLIT DATED 10/12/00
Total Units Adjustment
TOTAL UNITS ADJUSTMENT
6. BOOK VALUE ADJUSTMENT
Book Value Adjustment
ACM GOVERNMENT INC FUND
04/04/2000
ATMOS ENERGY CORP
04/04/2000
BILLING CONCEPTS CORP
04/04/2000
CARLISLE COMPANIES INC
04/04/2000
CENDANT CORP
04/04/2000
COCA-COLA COMPANY
04/04/2000
3,573.29
126,128.03
9,499.00
637.00
3,699.00
6,249.00
2,412.13
9,074.00
PAGE 59
0.00
418,789.40
0.00
0.00
0.00
0.00
0.00
· REPORT OF NON-CASH E&IES
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
COMPAQ COMPUTER CORP
04/04/2000
XEBEC
11/22/2000
DELL COMPUTER CORP
04/04/2000
DURA AUTOMOTIVE SYSTEMS INC
04/04/2000
HARSCO CORP
04/04/2000
HERSHEY FOODS CORP
04/04/2000
JPM COMPANY
04/04/2000
JLG INDUSTRIES
04/04/2000
04/04/2000
METLlFE INC
10/01/2001 TO CORRECT BOOK VALUE POSTED WHEN
SHARES RECEIVED
10/01/2001 TO CORRECT BOOK VALUE POSTED WHEN
SHARES RECEIVED
10/01/2001 TO CORRECT BOOK VALUE POSTED WHEN
SHARES RECEIVED
10/01/2001 TO CORRECT BOOK VALUE POSTED WHEN
SHARES RECEIVED
MYLAN LABORATORIES INC
04/04/2000
NETWORK ASSOCIATES INC
04/04/2000
ORACLE CORP
04/04/2000
PEPSICO INC.
04/04/2000
PIONEER INTEREST SHARES
04/04/2000
QWEST COMMUNICATIONS INTERNATIONAL, INC.
04/04/2000
04/04/2000
TCW CNVRTBLE SEC FND
04/04/2000
TRICON GLOBAL RESTAURANTS INC.
04/04/2000
VANGUARD VARIABLE ANNUITY DTD 09/03
POLICY #100103607
10/19/2006
MET LIFE VARIABLE ANNUITY
ANNUITY #072-988-430
03/31/2003
PAGE 60
5,417.75
1,036.50
8,224.62
2,549.00
3,624.00
2,399.00
1,849.00
8,880.25
9,061.50
-315.50
-1,388.20
-315.50
-6,152.25
1,799.00
3,486.50
4,711.50
6,006.50
10,699.00
699.00
7,249.00
10,949.00
666.50
-6,923.57
-8,465.95
· REPORT OF NON-CASH EIRIES
COMMUNITY TRUST COMPANY TRUSTEE OF
THE VON JESS IRREVOCABLE TRUST
NUMBER TWO, DATED: 10/21/99
ACCOUNT 2100242 FOR DATES 11/28/1999 TO 11/16/2006
MET LIFE VARIABLE ANNUITY DTD 09/98
ANNUITY #073-300-172 DEATH BENEFIT
AS OF 09/09/06 $33,263.97
03/31/2003
02/13/2006
MET LIFE INSURANCE POLICY
#716506671M DEATH BENEFIT
$7,009.37
06/30/2006
08/01/2006 ADJUSTMENT TO CURRENT COST BASIS PER
LETTER FROM METLlFE DATED 07/25/06
Total Book Value Adjustment
TOTAL BOOK VALUE ADJUSTMENT
TOTAL NON-CASH INCREASES
-12,679.65
9,186.53
-3,077 .29
1 ,628.20
92,374.57
PAGE 61
92.374.57
511,664.09
.
.
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 Two UIA October 21,
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 ~ages, 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 November 16,2006, there were no claims
outstanding against the Trust; and that as of November 16,2006, all taxes due from the Trust
were paid.
COMMUNITY TRUST COMPANY,
TRUSTEE
t'-
Dated: December ~, 2006
SWORN TO before me this
~ day of December, 2006
~~~
COMMONWEALTH OF PENNSYLVANIA
. . Notarial Seal
W ViClona M. Rankin, NolaIy Public
M~J~ Boro, Cumberland County
y ISSIOn Expires Aug. 27, 2010
Member, Pennsylvania AssOCiation of Notaries
.
.
IN THE MATTER OF:
THE VON JESS IRREVOCABLE
TRUST NUMBER TWO
UIA Dated October 21, 1999
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY
ORPHANS' COURT DIVISION
NO:
STATEMENT OF PROPOSED DISTRIBUTION
The accountant proposes the following schedule of proposed distribution:
TO: COMMUNITY TRUST COMPANY
(1) $6,976.98 for Trustee's Termination Fee.
(2) $550.00 for preparation of CY 2006 and 2007 Federal and Pennsylvania Fiduciary
Income Tax Returns
TO: LAW FIRM OF GATES, HALBRUNER & HATCH, P.C.
(3) $1,975.00 for legal fees incurred for preparation of the First and Final Account,
the Petition for Approval of the Account and related documents for The Von Jess
Irrevocable Trust Number One.
(4) $2,425.00 for legal fees incurred for preparation of the First and Final Account,
the Petition for Approval of the Account and related documents for The Von Jess
Irrevocable Trust Number Two.
(5) $575.00 for Orphans' Court filing fees, advertising, postage and certified mail and
photocopies for The Von Jess Irrevocable Trust Number One.
(6) $960.00 for Orphans' Court filing fees, advertising, postage and certified mail and
photocopies for The Yon Jess Irrevocable Trust Number Two.
TO: JANE V. HATTER, ELSIE A. VON JESS, PATRICIA M. TRAINER, ELENA M.
HOSTETTER AND TERESA C. HECKERT, Collectively, as Successor Co-
Trustees of the Trust
(7) $615,968.10, representing the balance of cash and securities on hand after
payment of the expenses of this account.
End of Statement
.
.
AFFIDA VIT
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF CUMBERLAND
I hereby certify that on this
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 ofTbe von Jess Irrevocable Trust Number Two 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 ofthe THE VON JESS IRREVOCABLE
TRUST NUMBER TWO 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 and
Statement of Proposed Distribution to all beneficiaries, remaindermen and other parties interested in
THE YON JESS IRREVOCABLE TRUST NUMBER TWO.
ATTEST: COMMUNITY TRUST COMPANY:
~)~~
t"
SWORN TO and subscribed before me this g day of December, 2006
-;;~~
Notary Public
My Commission Expires:
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
VICtoria M. Rankin, Nola!y Public
Wormleysl:!tJrg BolO, Cumber1and County
My Commission Expires Aug. 27, 2010
Member, Pennsylvania Association of Notaries