HomeMy WebLinkAbout94-00259
IJETITION I<'OR PROnATE lllld GRANT m' LETTERS
No, ___c?/~(1)l:::.~51__.__
h:\'/ale of ___Jll.\rmnn. H ..llclnm IL . ..___
also kllOll'1I tiS ____......_ ......._.._m... __...
To:
_.___._._.__._.m._.'. .... _ . .._.._m' Register of Wills for the
______..______..._ m..'__ ._" {J('c(.tlser/, Coullly of GumbllIl.und._____. III the
Stlc/al Sect/rlty No, ,!}~~Jf~5169____ COllllllollwellllh of l'ellllsylvlIllllI
Thc pctltlollof the ulldersigllcd respectfully repleseuts thut:
Yom petltloller(s), who Is lure 1M yellrs of ugc or older ullthc exeellLoc _.__.. IIl1l1lcd
In the IlIst will of the IIhove demlcllt, dilled .^priL29...m...___....__..___._.__, 19~
und eodlell(s) dmed ..NOllll.______.. ........_. -... -.....__.___
(~llIlC rcl~\'nI11 f,:lrl'lI111qUII~'C'" l',g, H'lHllldulloll, lkulh of l....cclllm I ell:,)
Deeelldent \\'ns dOlllldled lit dellth 111 ... _. C:Umbllrluud...m........__ COUllty, I'ellnsylvllnln, with
IL1B__. lust fUlIllly or prindplIl rcsldencc ut . 7.51. AdlllU!l.Ro/ld".mCaxliai14_.Ellnn~ui.a..
17013.__(!>.!sJ~~n'!PnJ:[)\oInYhJl)) . ,. ._______._.mn....
(Ii,' 'tll'CI, Illllllhcr llud 1II11111:lpalllrl
Dcecndent, then _}.L.._... ycars of IIge, died __...j>_QQ.yml1cL2Q._._. , 19~_,
IIt!.cader N.w:.tU.ull.llomc...Jiouth_}liddlc.toll..1owllship.._Cumbcr.l11nd Cnunty I Ph
Exccpt as folloll's, deccdl'nt did notlllllrry, II'IIS not divorccd IInd did not hllvc II child born or IIdopted
lifter execution of the will offered for prohlltc; II'IIS nolthc victllllof a killing IInd wus never IIdJudicllled
Ineolllprtellt: ......NOllll.__._.._.. ...... .._...._..__. ._m__ __._.__ __ __...
Decelldentlll deUlh owned property wilh estilllllted VII lues liS follows'
(I[ domiciled III I'u,) All persollal property $ .J1Q.,lH!.Q...QQ.._
(If 1I0t domiciled in I'll,) Persolllll property In I'ellnsylvallia $ _. -0-
(If 1101 dOllliclled in I'll,) I'crsollal property in Counly $ -0-
Yalue of reul eSHlle In Pellllsvlvania $. 2 7 5.! 000.00
sltualed as follows: ..llLlntuIest..as._tullllllLin._comr.ol1...JJiillnsOIL.Townah1p+-_
Cum b.llr.l.anLGnUllt.)'.._P..ellnsylv ullia....._._... _.._... _..._.._._
WHEREFORE, petltloller(s) respectfully requesl(s) the probate of the IlIsI will and codlell(s)
presented herewith and the grant of lellers._I!JHtillJ1.l!Jlt~.r..Y ,
(ICSlllll1clIlnry; udllllnl'ilrllllnh C.I,II.; ndllllnhlrmloll d.h.n.c.l,n.)
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___.__________._.._.~_...__ _. ,. __.._.u_ _ _. ....___._....____. ____'._________.. ~
___________ ___. _._____,.__,____.._.__. .._.._.n.._____~___.
OATH OF PERSONAl, REIJRESENTATlVE
COMMONWEAI.TH OJI I'ENNSYI.V ANIA } l:lS
COUNTY OF __s'umb.erl.umL___....____.._
Sworn to 1lI .al'fi..I.n.l.cl.l.l.IIll.I. SI.lhSCllhCd ~
hefole me Ihls. .. 161'-'. dill' of
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(L.' '-<A (t:o.LM..J.)( "I'~'-J V / .cW ;...j!.
ARe/C. LEWIS NI'~i\J
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The petltloner(s) I\!HlI'e.na:ncd sll'el\l(s) or affirm/s) Ihllt Ihe statements In the foregoing petition lire
trlle I\nd cnrrecltothc I,,'sl of thc knowlcdge alld bcllef of petltloncr(s) IInd thlltllS persollal rerrescn-
lIItlvc(s) of tlte nhove decedenl petltioner(s) will \\'ellllnd truly IIdminisler Ihe estllte lIeeordlng 10 IIIW,
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t.~;, 7/ .._ll,,!!!.,i.r--,____. III
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N 21 . 94 . 2Ii9
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Estate of
HArmnn H. Helmnn
, Deceased
DECREE OF PROBATE AND GRANT OF LETI'ERS
AND NOW MARCH 17, 19.1i-, In consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the Instrument(s) dated ApriL1.2.>...1993
described therein be admllted to probate and flied of record as the last wll1 of
Herman H. Helmnn
and Lellen Testnmentary
arc hereby granted to Ida M. Helman
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,
Real.t" of Will.
MARY C. LEWIS
FEES
Probate, Lelters, Etc, ..,.,.." $ 305.00
Short Certlflcates~') , . , . , . . . ., $ 30,00
Rerumclatlon ,.",..",.,.'" $--r'T"710
1.~ages uo.u
JCP $ S .-eO
TOTAL _ $ m.oo
Plied .,." .~ARC~, .1.7.., ~.9.94...,.,.".,.
Hamilton C. Dnvis (#10264)
ATTORNEY (Sup, Ct, I,D, No.)
P.O. Box 375. Shippensburw PA 17257
ADDResS
(717) 532-5713
PHONB
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Mailed letters and order to attorney on 3.-17-94.
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LAST WILL AND TESTAMENT
I, HERMAN H. HELMAN, of Dickinson Township, Cumberland
County, Pennsylvania, declare this to be my I,ast will and
Testament and revoke any Will or Codi.cil previously made by me.
ITEM I: I direct that all my just debts and funeral
expenses, including my gravemarker and all expenses of my last
illness, shall be paid from my residuary estate as soon as
practlcable after my decease as a part of the administration of
nlY estate.
ITEM II: I give and bequeath all of my tangible personal
property (not including cash or securitie.s and not including any
tangible personal property utilized by me in any business,
including farming) including, without limitation, personal
effects, household furniture and furnishings, automobiles, and
the like, together with any policies of insurance in effect at
the time of my death applicable thereto, including any prepaid
premiums thereon, to my wife, IDA M. HELMAN, if she survives me
by thirty (30) days. Should my wife, IDA M. HELMAN, predecease
me or die on or before the thirtieth day following my death, I
bequeath such tangible personalty and the insurance thereon to
such of my children as are living on the thirty-first day after
my death to be divided among them by my executor as nearly as
possible in equal shares in sllch manner as they may agree upon
or, failing agreement for any reason whatsoever, then in such
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manner as my exeoutor shall determine, giving due regard for
their personal preferenoes. I hereby direct that the oosts of
moving, shipping or otherwise transporting any suoh items
bequeathed hereunder shall be paid by my Executors as a part of
the cost of administration of my estate.
ITEM III: If my wife, IDA M. HELMAN, survives me (and I
direot that for the purpose of this ITEM III of my will she
shall be deemed to have survived me unless it appears
unmistakably that she predeceased me), and if the Federal Eat ate
Tax due because of my death will be reduced by making this gift
for her benefit, I devise and bequeath to my wife, IDA M.
HELMAN, absolutely, the least amount (based upon values as
finally determined for F'ederal Estate Tax purposes) as shall be
needed for the Federal Estate Tax unlimited marital deduotion to
reduce the Federal Estate Tax to its lowest possible figure
after full use of all other deductions and credits allowable in
calculating the Federal Estate Tax, except that such amount
shall be calculated without regar'd to the augmenting of my
taxable estate by reason of generation-skipping transfers and
without regard for any credit for state death taxes that would
not otherwise be payable. Accordingly, I direct that:
A. The amount of this gift shall be undiminished by any
income, estate, suocession, legacy, death, inheritance, or any
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generation-skipping tax or any interest or penalties thereon.
B. The amount of this gift shall take into consideration
the value of any property, including property or interests in
property under those provisions of this will, by t'ights of
survivorship, by operation of law, by insurance, annuity, or
endowment contract or otherwise, which my wife, IDA M. HELMAN,
has received prior to my death or at my death will receive
other than pursuant to this ITEM III, which is includable in
my gross estate for Federal Estate Tax purposes and with
respect to which the marital deduction or any similar benefit
is allowable.
C. The amount of this gift shall also take into
consideration the use of any deductions (other than the
marital deduction), exclusions, exemptions or credits
available to reduce the Federal Estate Tax to the lowest
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possible figure.
D. No property ineligible for the marital deduction, or any
similar benefit, shall be distributed to this gift for my
wife, IDA M. HELMAN, pursuant to this ITBM III.
E. Either cash or investments or both may be allocated to
the gift under this ITEM III.
F. Any property allocated under this ITEM III in kind shall
be valued at the value at which it is finally included in my
gross estate for Federal Estate Tax purposes, provided that
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the aggregate market value thereof on the date of allocation
(plus the value as finally determined for Federal Estate Tax
purposes of all other property qualifying for the marital
deduction) is at least equal to the dollar value of the
marital deduction as finally determined for Federal Estate Tax
purposes.
G. If any provision of my will shall result in depriving my
estate of the marital deduction for Federal Estate Tax
purposes, such provision is hereby revoked and my will shall
be read as if any portion thereof inconsistent with allowance
of the marital deduction for Federal Estate Tax purposes is
null and void.
H. Not withstanding any thing to the contrary contained in
this ITEM III, if my wife, IDA M. HELMAN, disclaims her
interest in any portion or part of the property passing under
this ITEM II I, such portion shall not pass hereunder, but
instead shall pass under the provisions of ITEM IV hereof
(even if ouch disclaimer and passing would result in the
payment of Federal Estate Tax by lny estate) .
ITEM IV: I devise and bequeath the residue of my estate of
every nature and wherever situate, including property over which
I shall have any power of appointment other than any such power
given to me in any will or intervivos trust of my wife, IDA M.
HELMAN, to my trustees hereinafter named, IN TRUST, for the
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following uses and purposes:
A. To pay the net income therefrom to my wife, IDA M.
HELMAN, for and during her lifetime.
B. As much of the principal of this trust as my trustee in
its sole d.iscretion may from time to Ume think advisable f()r
the support of my wife, IDA M. HELMAN, and for the protection
and preservation of her property or for the support and
education of my children or grandchildren, (including college
education, both graduate and under.graduate), or during illness
or emergency, shall either be paid to her or them or else
applied directly for her or their benefit by my trustee after
taking into account her or their other readily available
assets and sources of income.
c. My trustee may apply the net income of this trust for
the support of my wife, IDA M. HELMAN, should she by reason of
age, illness or any other cause in the opinion of my trustee
be incapable of disbursing it.
D. In addition to the above provisions, my wife, IDA M.
HELMAN, shall have the power to direct my trustee to pay to
her or to apply out. of principal in each year including the
year of my death and the year of her death an amount not in
excess of the greater of Five Thousand ($5,000.00) Dollars or
Five (5%) percent of the then aggregate value of the trust
principal. This power is noncumulative and can be exeroised
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only by an instrument in writing intended to take effeot
during her life, signed by my wife, IDA M. HELMAN, and
delivered to the trustee.
E. Upon the death of my wife, IDA M. HELMAN, the than
remaining principal and any undistributed income shall be
distributed to my issue, per stirpesl provided, however, that
the share for any person who shall not have attained the age
of thirty (30) years shall be held by my trustee in a separate
trust to be administered and distributed in accordance with
the provisions hereinafter set forth.
1. During the minority of each such person, my trustee
shall distribute so much of the net income and principal of
the trust to or for the benefit of such person as my
trustees in their sole discretion shall deem advisable for
the support, education and health of such person and for the
proteotion and preservation of his property. Any income
not so distributed shall be accumulated, invested,
administered and distributed as a part of the principal.
2. Upon such person's attaining the age of eighteen (18)
years or upon the death of the survivor of my wife, IDA M.
HELMAN, and me if such person shall then be over the age of
eighteen (18) years, my trustee shall distribute the net
income of such person's trust to him or for his benefit
during his life. Such person shall be entitled, during his
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lif~time, to withdraw sums of prinoipal from his trust in
aooordanoe with the following formula:
(a) At any time after attaining the age of twenty-five
(25) years and prlor to attaining the age of thirty (30)
years, suoh sums as shall not exceed one half (1/2) of the
l'larket value of the prinoipal as constituted on his
twenty-fifth (25th) birthday or on the oreation of his
separate trust, whichever shall last ocour/
(b) At any time after attaining the age of thirty (30)
years, any and all principal remaining.
(c) Upon the death of any person, his trust shall
terminate and the then remaining principal shall be
distributed, per stirpes, to his then living issue, or, if
there shall be no sllch issue, to my then living issue, per
stirpes.
ITEM V: My Executors, Trustees and Guardians (herein
sometimes referred to as "fiduciaries" or "fiduciary") shall
have the following powers in addition to those vested in them by
law and by other provisions of my will applicable to all
property, whether principal or income, including property held
for minors, exercisable without court approval, and effeotive
until actual distribution of all property:
A. Any fiduciary hereunder may renounce or resign at any
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time with or without cause.
B. No fiduoiary shall be required to file bond, execute any
instrument appointing anyone to accept service of prooess, or
file inventories or accounts of any kind, except as ordered
to do so by a court of competent jurisdiction or as required
to do so under a state statute not providing for release of
suoh requirements by a testator.
C. If there is no corporate fiduciary acting hereunder, my
Executor or Trustee may designate a corporation (regardless
of where organized or headquartered) with fiduciary powers to
act as agent or custodian hereunder, may delegate to it such
duties as may be appropriate (including investment
recommendation duties), may pay to it reasonable compensation
for its services, and may discharge it with or without cause.
D. To retain any or all of the assets of my estate, real
t'r personal, including Rtock of any corporate fiduciary,
without regard to any principal of diversification or risk.
E. To invest in all forms of property, including stock,
common trust funds, and mortgage investment funds whether
operated by my fiduciary or others, without restriction to
investments authorized for Pennsylvania Fiduciaries, as they
deem proper, without regard to any principle of
diversification or risk.
F. To sell at pUblic or private sale, to exchange, or to
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lease for any period of time, any real or personal property
and to give options for sales, exchanges or leases, for such
prices and upon such terms or conditions as they deem proper.
G. To allocate receipts and expenses to principal or income
or partly to each as they from time to time think proper in
their sole discretion, but in no event shall the income of the
marital deduction trust be reduced by the exercise of this
power.
H. To borrow from or to sell to my Trustee even though such
Trustee may be my Executor.
I. To cause the title to any property held hereunder to
stand in the name of a nominee or nominees.
J. To repair, alter or improve any real or personal
property I to borrow money, including the right to borrow money
from any fiduciary hereunder, and to pledge, mo:ctgage, or
create a security interest in any property held by them as
security therefor, and to make loans, secured or unsecured,
for such purposes and upon such terms and conditions as they
may deem advisable, including loans to my estate, with or
without interest, for any purpose whatsoever, and to exercise
options of any kind.
K. To subscribe for or to exercise options for stocks,
bonds or other investments/ to join in any plan of lease,
mortgage, merger, consolidation, reorganization, foreolosure
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or voting Trust and to deposit securities ther.eunderl to vote
securities in person or by proxy, in such oonnection to
delegate disor.etionary powers I and generally to exercise all
the rights of security holders or employees of any
oorporation.
L. To compromise, submit to arbitration or release any
claim of my estate or any Trust hereunder against others and
to pay, compromise, or submit to arbitration any claim of
others against my estate or any Trust hereunder.
M. To exercise any law-given option to pay death taxes in
installments, ths payment of interest due on such installments
to be a charge against principal.
N. To exercise any law-given option to treat administrative
expenses either as income tax or as estate tax deductions,
without r.egard to whether the expenses were paid from
principal or income, without regard to whether the size of the
marital deduction share created in ITEM III hereof (if
eleoted) will be increased thereby, und without requiring
reimbursement.
O. To receive other property of any type aoceptable to the
Trustee, including, but not in way of limitation, life
insurttnce proceeds, which may be devised, bequeathed,
assigned, granted, conveyed or made payable to the Trustee by,
any other person, to be added to and administered in
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accordanoe with the then applicable provisions of the Trust or
Trusts hereunder I provided, however, if more than one Trust is
then being administered hereunder, such other person may
speoify, in the instrument of transfer, among which Trusts,
and in what proportions such property shall be allooated.
P. To treat the entire trust estate as a cornman fund for
the purpose of investment, notwithstanding any provision
herein for division thereof into shares or separate Trusts.
Q. Any Trust beneficiary will have the right at any time
to request of and receive from the Trustee a complete written
accounting of such matters pertajning to the administration
of the Trust as are pertinent to that beneficiary. In the
Trustee's discretion, income tax returns of the Trust may be
used to satisfy such request.
R. In making distribution of my estate, my Executor (and
in making distribution of any Trust, my Trustee) is hereby
granted the power to make non-pro rata distri.bution of assets
in kind.
s. My Trustee in addition to other powers granted shall
have the authority to purchase life insurance on the lives of
any or all beneficiaries of the Trust. In addition, specific
authority or power is granted to pay premiums on existing
policies as well as those purchased after the creation of the
Trust e"en though said policies may not be owned by or payable
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to the Trustee as beneficiary. Premiums may be paid from the
income of the Trust estate or, if necessary, from principal.
T. Should the principal of any Trust herein provided for
be or become so small that, in the Trustee's discretion,
establishment or continuance of Trust is inadvisable, my
Trustee or my personal representative may make immediate
distribution of the then remaining principal and any
accumulated or undistributed income outright to the person or
persons and in the proportions they are then entitled to. If
any such person is then a minor, distribution may be made to
that person's guardian, or to a person selected by the Trustee
to be custodian for such person until the age of twenty-one
(21) years under the Pennsylvania Uniform Gifts to Minors Act.
U. To continue the operation of any business in which I may
be interested or engage at the time of my death (regardless of
the form or organization of any such business), which business
or an interest in which shall be received by my fiduciary.
This authorization shall include the right to change the form
of any such business by the reorganization or incorporation
thereof, or the formation of a general or limited partnership
with respect thereto, and shall also include the right to
invest in any such business including the right to invest in
any business the property of any Trust hereunder for such
periods of time and upon such terms and conditions as my
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fiduclary shAll deem advisable. No fiduciary shall be liable
for any loss resulting from continuing any such business, but
my fiduciary may, in my fiduciary's discretion, sell,
liquldate or otherwise discontinue any such business at such
time or upon such terms and conditions as my fiduciary shall
deem advisable.
V. My fiduciaries, generally, shall have full power and
authority to exercise all righta and privileges appurtenant
to any property held by my fiduciaries, and to execute and
deliver any and all instruments which may be necessary or
expedient in the exercise of the powers granted herein;
provided, however, that no Trustee hereunder shall have any
power in the administration of the Trust created under ITEM
III hereof which would in any way disqualify said Trust for
the purposes of the marital deduction afforded by the Federal
Estate Tax Laws.
W. Any fiduciaries are authorized to make distributions in
any manner which he or she deems to be in the best interest
of a beneficiary, including:
1. To such beneficiary directly, including mailing to his
or her last-known address or depositing to his or her bank
account or to a bank account to be opened by him or her; and
2. To an existing Trust (or fund thereof) for the sole
benefit of such beneficiary and providing no less a right to
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present enjoyment of inoome and prinoipa1 that would be the
oaso under the Trust hereunder I and
3. Direot1y to third persons for the sole benefit of suoh
benefioiary or suoh beneficiary's dependents.
4. The receipt for any distribution made in conformity
with the above provisions will fully discharge Trustee from
any further liability for that distribution.
5. No fiduoiary will exercise any discretionary authority
to distribute principal or income for the benefit of any
beneficiary to reimburse any governmental entity whioh may
have inourred expense for the benefit of that beneficiary or
pay any obligation of a beneficiary if that expense or
obligation is otherwise payable by any governmental entity
or pursuant to any governmental program of reimbursement or
payment.
X. The situs of any Trust created hereunder shall be in the
County of Cumberland, and state of Pennsylvania, and all
questions pertaining to the construction or validity of the
provisions of this instrument shall be governed by the laws of
that state. Despite the foregoing, the Trustee may, at any
time and fr.om time to time, change the situs of any Trust
oreated hereunder as the Trustee in his sole discretion deems
desirable for the benefit or seourity of this Trust. The
Trustee may elect (or decline to elect) the law of a different
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jurisdiotion and thereafter the court of such other
jurisdiotion shall have the power to effectuate the purposes
of this instrument to suoh extent. The Trustee may ohange the
situs of any Trust oreated hereunder, and may change the situs
of one Trust without changing the situs of other Trusts
created hereunder. This is a continuing power which will not
be exhausted by its use. The determination of the Trustee as
to the ohange of situs shall be conclusive and binding on all
persons interested or claiming to be interested in any Trust
hereunder.
Y. If there are co-fiduciaries serving hereunder, they may
delegate any and all management duties and responsibilities to
one of them, My co-fiduciaries may, for example, designate
one of them to mainta.in a bank account or accounts, and in
that instanoe the signature of only that fiduciary shall be
required to open and maintain such acoount, to deposit funds
to such account and to write checks on such acoount.
Z. In the event of any disagreement between or among my
Executor(s) or Trustee(s), the decision of my individual
exeoutor or trustee shall control. No Executor or Trustee
shall be liable for any loss resulting from a decision in
which said fiduciary did not join.
AA. If the assets of any Trust hereunder oonsist of any
interest in residential real estate, whether it be a full fee
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interest, a leasehold interest; a fractional interest; a life.
tenancy or a remainder interest; the right to income from such
trust shall include the right to pORsession of such
residential real estate (and if the income beneficiary is my
wife, sh~ shall have the right to share that possession with
such other members of my family as she shall determine). The
costs of obtaining, maintaining, insuring, repairing and/or
replacing such real estate shall be considered appropriate
costs to be paid by Trustees and shall be allocated to income
or principal in accordance with the character of the cost
paid. Should my wife be residing on a permanent basis
(temporary absences for vacations and the like not considered)
in such residence, Trustee shall consult with my wife prior to
sale or other disposition of such residential real estate, and
shall not dispose of such residential real estate without the
consent of my wife or her agreement concerning a substitute or
replacement residence. Trustee is authorized to execute and
deliver such Deeds, assignments or other documents as may be
necessary and desirable to effectuate the transfer of
ownership of any interest in any real estate.
ITEM VI: All Federal, State and other death taxes payable
because of my death (but not including any increase in federal
estate tax resulting from excess retirement accumulation under
Section 498l(d) of the Internal Revenue Code and not including
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any generation-skipping transfer tax for whioh I may be liabl/il
as transferor under section 2603(a) (3) of the Internal Revenue
Code), with respect to the property forming my gross estate for
tax purposes, whether or not passing under this will, including
any interest or penalty imposed in connection with such tax,
shall be considered a part of the expense of the administration
of my estate and shall be paid out of that portion of my
residuary estate under ITEM IV, without apportionment or r.ight
of reimbursement. I direct that any increase in Federal Estate
Tax resulting from application of Section 4981(d) of the
Internal Revenue Code be paid by the recipient of such
distribution and I dir.ect that any generation-skipping transfer
tax for which I may otherwise be Hable be paid from the
property constituting such transfer. In addition to other
powers vested in my Executor(s) by law or other provisions of my
Will, I hereby authorize and empower my Executor(s) to (1)
allocate any of my unused federal generation-skipping transfer
tax exemption to any property of which I am the transferor for
the purposes of such tax (whether or not passing under this
Will); (2) exclude any such property from any such allocation;
and (3) make any related election, all as they in their sole and
conclusive discretion deems most advantageous and equitable. I
direot that no party in interest to the transfer of any such
property shall have any claim against my Executor(s) or my
17
H ,I-\.
estate or any claim for equitable reimbursement or any other
cause.
ITEM VII: Generally, I anticipate that my Executor and
Trustee (if any) will be inclined to minimize the overall
estate, inheritance, succession, income and like taxes, payable
by my estate, the estate of my spouse and the beneficiaries
under my will or the transferees of any property passing on
account of my death, and, therefore, I hereby authorize and
empower my Executor and Trustee (if any), in his or her sole and
absolute discretion, to exercise, at such times and in such
manner as they shall deem appropriate, any rights of election or
other rights which may from time to time be available to them
under or in respect of the provisions of the Internal Revenue
Code or of any other tax law, regardleE;s of whether their
decision in a particular case may be the most advantageous one
from the point of view of my estate as an entity or from the
point of view of any persoll or group of persons having any
interest therein, and, without limiting the g6nerality of the
foregoing, to make such decisions as they may deem appropriate
in all circumstances in respect of claiming expenses or other
items as deductions for estate tax or for income tax purposes;
or in respect of filing any income tax return or returns jointly
by or on behalf of my wife and me; or in respect of the payment
of any tax payable or the collection of any refund receivable in
18
j--l ,t~1
. ,
respeot of suoh return or returns I and, inoluding but not
limited to, the power to allooate any of my unused federal
generation-slcipp:l,ng transfer tax exemption to any property of
which I am the transferor for the purposes of such tax (whether
or not passing under this Will), to exclude any such property
from any such allocation, to make any related election, all as
they in theIr l'Iole and conclusive discretion deems most
advantageous and equitable. As to any such elections, made or
unmade, my Executors are hereby excused from liability to any
person for the decision to elect or not, and no reimbursement or
other adjustment shall be made as among beneficiaries by reason
of the consequences of such election or failure to elect, and no
party in interest shall have any claim against my Executors or
my estate or any claim for equitable reimbursement or any other
cause, based upon any decision made hereunder.
ITEM VIII: I appoint my wife, IDA M. HELMAN, Executrix of
this my Last Wlll. Should she fail to qualify or cease to act
as Executrix, I appoint FARMERS TRUST COMPANY OF CARLISLE and
HAMILTON C. DAVIS, Exe~utors of this my Last Will.
ITEM IX: I appoint FARMERS TRUST COMPANY OF CARLISLE and
HAMILTON C. DAVIS, Trustees of any trusts created by this my
Last Will.
ITEM X: I direct that my Exeoutrix, trustee, or guardian or
their suooessors shall not be required to give bond for the
19
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I. "
faithful performanoe of their duties in any jurisdiotion.
ITEM XI:
My corporate fiduciary shall be entitled to
oompensation based upon its regular schedule of fees for such
services in effeot from time to time during the period over
which its services are performed.
ITEM XII:
My individual fiduciary shall be entitled to
reasonable oompensation for his or her services rendered from
time to tilne unless different oompensation has been provided for
in a separate letter of agreement.
ITEM XIII: I specificallY give unto my Attorney, HAMILTON C.
DAVIS, ESQUIRE, or should he be unable or unwilling to act, JOEL
R. ZULLINGER, ESQUIRE, as the case may be, in his sole
discretion, the right and authority to revoke the appointment of
any corporate fiduciary designated in my will or in any codicil
thereto, provided that he simultaneously appoint a substitute
corporate fiduciary.
ITEM XIV: The interests of the beneficiaries hereunder shall
not be subject to anticipation or to voluntary or involuntary
alienation.
IN WITNESS WHEREOF, I hereunto set my hand and seal to this
my Last Will and Testament, written on twenty-two (22) sheets
fJ.lI /
20
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,IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA C:
()I
Orphans Court Division
Estate of HERMAN H. HELMAN
late of Diokinson TownShip
Cumberland
county, Pennsylvania, deoeased
Estate No. 1994-0259
DISCLAIMER AND RENUNCIAT10N
I, IDA M. HELMAN, hereby exeroise the rights granted to me in
Chapter 62 of the Probate, Estates and Fiduoiaries Code of
Pennsylvania, (20 Pa.C.S.A. 6201-6207) and I hereby disolaim and
renounoe all of my right, title and interest up to the total sum of
~ 2. ~o 1 000. !)"II~ S in that certain Legg Mason Brokerage
Aooount No. 404-4599(a copy of the agreement therefor is attaohed
hereto) whioh was owned by my late husband, Herman H. Helman, and
me as Joint Tenants with Right Of survivorship(and not as Tenants
By The Entirety).
IN WITNESS WHEREOF, intending to be legally bound hereby, and
intending that this Disolaimer and Renunoiation shall be effeotive
this date and shall be filed, delivered or reoorded as is
appropriate under the applioable provisions of 20 Pa.C.S.A. 6204,
I have hereunto set my hand this Jq'li day of ~rflJ\M.l,t-1.
19.1i.
J-~ ~ I~SEAL)
IDA M. HE N .
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STATE OF PENNSYLVANIA
,
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COUNTY OF CUMBERLAND I
On this, the l'li!l day of 2.t.f'+e.-~ 19 Cf'l, before
me, th~ undersigned offioer, personally appeared IDA M. . HELMAN
known to me (or satisfaotory proven) to be the person whose name is
subsoribed to the within inst.rument, and aoknowledged that she
exeouted same for the purposes therein oontained. .
IN WITNESS WHEREOF, I hereunto set my hand and offioial seal.
. NOT~RIAL SEAL
HAMILTON ,DAV[~~PublloC P
Nor1hNtwn ~"cu,,_I1I~ 0" 'A
M ComI!'iIMlon fJI III Stp\Gmbtr 22,1006
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84/27/94 18:45:55
381-249-413[]->!.Elm MASUN CORI. !!2!JL..,.UMUbLH!IlLUI.!1:.~"r'... _.X~JI!1 ~
Ul\l~ .1....1/:
AGGoUnl Numbtr: 2~~ ':!2 a.
T1INANCY ACCOUNT AORIIMINT
(To bt u~.r1 Inr t~Mnt. In common or lolnt t.nlntl wlt~ rlQhtl 01 IUr.<lvorlnlpl
L,g; Mllon Wood W.lk,r, Inc, 405- 4599 HE~ MA N HEL MArl Co
P,O.80x1.U& HP 1845 IDA ftEUI^N
7 bal R.dwuodStreet JOINT"TeNAlITS 751 ADAMS ROAD
BIllImOre,Maryl.nd21203 CAP.Ll SLE PA 110D'-93U
G,nUemln:
. (a) JOINT TENANTS, It Illhe upr,..ln"'ltlon 01 thl underllgnld to crull In ulate or IGcounl II Jolnl I.nlnla wltn
IIOnu of IU/lllvcranlp Ind notlenent. In Gommon, In Inl liven I 01 Ihl dulh 01 lither of tnl underlignld, Ih. Inllre Inl.lfatln
tn'loint Iceount an'lI b' v'llId In In. aurvlvor or .ur.<ivora on thl ..ml tlrml Ind oondlllonl II therltolore hll~, without In
any mennlr reluslng Ihe decld.nt'e eSlat.lrom the IIlblllly provldld lor bslow,
'(b) TENANTS IN COMMON, Ills tn. express Intenllon of Ih. undersigned to or.111 I tenancy In oommon IGGounl, In Ihs
Iv.nt 01 thl d."n 01 Ilthfr or ,ny of Inl unClsrelgnld Ihe Int.rllllln Ih. loeount II of tn. 01011 of bulln... on In. dll' of
dlllh 01 lhldle.o.nl (oron thl n,xt loll owing bu.In... dly It lh. dati 01 dllth II nol a bl,llln... day), .n.1I bl II follow.:
,..........."'..1'..'.............1.'.........'.,.1....",..........,
N.m. of ".rtlejpanl
or hi. or hi' ....11 II. I , . , I I '.' . , . " I I. " . I I ., " 0/.
............"....1,....'...",.'.'..11.'.'.....'".1'''I"""""'"
Nam. of Par11Qlp.nl
or his or "., II'." ",.'" I II " t 1'1""" I. I'" ,~
t... ..., .,. t I.... . , .........., , , , . . . , ,. .. , . , , , . I' t. . I .. . , .., . t I. 1"" I or hit or "1' ..t.t. 'II I , , . . , , , . I . 1,1. I , , " , . '" "-
Name 01 Pertlclp.tnt
but .ny taxes, Gosts, exOtnus, or oiner ohargel beoomlng all.n agllnll or b.lng pay.ble out 01 tnl .ooount II thl rl&ull of
lne death of 1M d.Gldent. or Inrougn In. eurolee by nis or ner ..lit I or IIprll.ntlllvn of any rlgntlln Inl locount Inali, 10
far III palllbll, b. d.duOlld tram tnl Interllt of th. ..ta" 01 luch dlold.nt, T nil provlllon IhllI not rei.... Ih. dacldlnl'.
..tlla from thellablllly provided for below,
(0) SUb\ICI to ths proVlelO~1 l'Ie"of, ali notlc.., dlmandl, oonllrmallon., reponl, It.t.m.nll 01 IGOounl enel othl/
communlc.t ons for lhl underSigned In reapeot of Ihl .ooounlar. to bt dlrtotld to Ih. aodr...lh.n appearing on your bOOk.,
(d) In conlleleratlon of your o.rrylng tnl .boYl delGrlbtd .Coounl for tn, und.nlgnld, Ih. undllllgnl<lloinUy and
Slv,raliy egr88 tn.t each of thlm Ihall havslulnOtily on blhlll ot tl'll .ocounl to bUY, 1IIIIInoludlng enon III..) .nd otn.twlll
C1l1lln.lhrough you Ie broKlrs, or with you II d..IM.. atocK'. bondland othar .Ieurlll.., on mllgln or eth.twlll; to reoalve
on beh.1I cf lne Iceount dlmanae, nollc8I, GOnflrmltlonl, IIportl, .1I1.m.nll af In count .nd oommunlolllonl of every kina:
to reollvl on blhlll 01 the account monlel, IIcurltlll .nCl prop.ny ot IV.ry kind .ndlo dl.poII IIf ..me; 10 mike on blnalf Dt
In. Iceoun' IgrHm.nll rslallng to .ny of tha fOllgolng m.ttlll ana '0 larmlnltl or mOdlty ..ml or wllve .ny of Ins
provlllon. tnlr.of: and g.nerally to dial with you on blnait ot In. aooounl .Uhll Indlvldu.lly or In Joint n.m. II tully and
compl.t,Iy II it.ach alona WI" inter.."d In .ald acoount,.1I wllhoul nOtlo.IO th. olhll or on,.rs In'llIllad In ..Id aooount."
You a'l authOrized '0 tallow tne instruotlone 01 any ollnl unalrslgnl<lln ...,Iry rllo.ot oono.,nlng Ihl .ald acoount with you
and 10 mlkl deitverl.. to Iny of the unc.ralgn.d, Dr upon th. In..ruollcn. of any at lhl ynOtrllgnld , at any or.1I ..cuMIII
In the .ald .ocounl, and 10 make paymlnlllo any of lh. under.lgnua, or upon Ill. olller 01 any of Ihl "nd.ralgnld, ot .ny or all
mOl'll" II .ny tlm. or from time to time In tn. laid looounl .. any 01 \hl und.,.lgn.d may onl" and dlfael. av.n If such
Clellvarl.. .nd/or paym.nt' .nait be m,ol \0 .ny cl the unda,.lgn.d pt/l4nllly, .na nOl for tnl aQGounl 01 tn. under.'gn.a, In
lhe event of Iny luch d.llvarl'" of "curltlll" p.ym.nt. 01 monl.. to .ny ollhl unoll.lgn.d.. .tor"lld, you Ih.it be under
,no duly or obligation to Inculre In\o Ine purpolI Dr proprl.ty at any IUGh d.mand lor d.llvary at lIourtlill or \l,ymenl of
monl... and you IhllI not be bounCl to ... 10 Ihl eppllcetlcn or dliPosltlon 01 the ,eld lIou/llln and the aUlhorlty hallby
conferr'd Ihallllmaln In torol until wrlttln notlo' 01 the ravoollton .ddr..ll<llo you II C1ll1vertd al your main olfloe, Suer.
'Ivo~1I0n ehall tlt ,fIlctlv. only with rllPlot 10 \,.nllotlon. wnloh might bI,nl.red or Inlllltao tnll"al1er. Thl& aulnollZllIon
,nail nOI bl aUectld by Ihe dlsablllly, Incompatlnc., or IncIPaolly of any of u.,
(e) The lIaolllty of the una.ratgnld with rOlo.ot to IIld aooounl .h.1I b'lolnland "vI,.I, TI'I. unalrelgnld tunhel agree
jOintly and $Iverally thllll1 proplll1y you may al .ny 11m, II' holding or ~rrylno tor .ny of on. or more of In, unaerllgnl<lln.1I
bt luollct 10 . lien In your f,vor tor tn. dl.cnarg. of In. oOllglllo"1 01 tnl aooount to you, luon 1111'1 to b.ln addlllon 10 and nOl
In lubSlllutlon of thl rlghte and remldlll you oth.twlll would hive,
(I) eaon ollne undlralgn.C1 analllllo hava the authOrity to d.al with you on mllllln, IlIolutllno ahol1 ..las, provldld thlY
I*ch hlv. ,110 IIgnld tl'l8 Cuslom"'. MI/oln and \.o.n Conllnl Ao,.lment tor tn. purpolI 01 CaViling, In addition \0 Iha
provisions h".of, Ih.llrml upon wl'llcn Ih. 1000unll.10 b. GINI".
. Strlk.out Plrapraph (alar 1/)) whloll.v" laln'PIIIIQ'~/'. Ind /I plllp,.,,1l (~III rall/n.d, 1111 In th. nlm.. and p.rc.nIlP'
.......,".. ^I ,,,. I",!,"." ,,( Ih. '''lHcIIVt Pllllal,
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'!V,ISOO EX. 111,91) I fOI DII}fJ 0' DIIII" 11"1112/31/91 CHICK Hili
"~~~1 y~ INHREERITIOAENNCfOTEAcXEOR.,E:N'TURN :o"V::1Y WDIIIS ClIIIMID i I
. .\:io';~' S T .. T rill HUM..I I'\t\~ ,. ()lJ ~
COMMONW!AlIHOFP!NN\V<VANIA (TO BE FILED IN DUPLICATF. " I
DfPAiUMfNT Of REveNUE (i \ I OJ!. rl
HA,,,,~J:!., ~~'f,\" 000' WITH REGISTER OF WILLS) "'"11 If '1>111 II AK tHlMkIk
NT'I NAMEIIA;!, "RST, 'NO MI.o!lrtilmIAI) .~._-.-.-.._..,... . nrw,rlll'rr~MII'" IMoifll ..._...-....-~--._~.~-_.
HELI'\AN ) )-IE!I..\nAN H, "I'i/ .1J,,,,,,\ \l~A.I
! 1'1 URI V NUMU, AlrOfliHnr-.-- rAfIO"I.hl r 11(-1;, I ( J r'A I 'It)' 1
11<1 - ,'2, - 516 12.~l~~Lq!. '1//l/lql~ ''''''t (lO~1IH'<'IW.PH"'H_' u.u.
~ 1. Original Rolu,n ['1 2. Suppl.monl,,1 R.t"n [ I 3 R.m"lnd" Rolu,n
110' dolOl 01 eI.lIlh p,io, 10 12,I3,B21
~I 5 foelorlll [11111. TlI.
R,'u,n R.qulrod
.0,8. 101111 Numb" 01 SlIlo 0'1'0111 Bo.OI
lQ, If lino 10 i, \1foulnr IhulllltlU 17 nlll.1f II", dllllHnfHfl Oil llflft III TIll I II llin OVERPAYMENT,
au
20, II llno 1711 grolllor Ihan IIno IR. onlor 1100 C:,lfor.nco on IIn. 20 Thlll,'I" TAX DUE,
A, Enter Ih, inltr'll on the hnluncll dlln on lin. WA
B, Enlor I'. 1(1101 ollln. 20 11",1 ~OA "" II". ~Oh ,,'" 1\ 110. BALANCE DUF.,
Moko Chock Poyablo la, R'Ull'" 01 WIlIo, AII.nl
..~ - -
.. .. 81 SURI TO ANSWER ALl, QUIIlIONS O~ RIVIRS! SIDE AND TO RICHICK MATH..
Un-d~r p.nOiiietor porjvr;': i--~j~'~!;l';;'th~i,--f i'~I\'tlll.II"\lfl,d Illll/llluln. Ir';'lllill1li 1I-1-((ImlJl/r~1.fl\lldl'lIltjlil~' t;"d l1clto~;~~;';,-'{-;;,(j r~--,h;i;;;-;,
my ~n~wl.dge ond blllel.
II h trul, ~o",cl and (ompllllu " decllHD rtlUt Ill! /filII II,I<l11 11111 h"" "pIJIIIl lit !lut lIlu,~.1 ~t1lu. (JeclCIIUhCln of '"''10''' (1Ih" Ihu"- the plrtonal r,preunloll\" .\
bOlod. on 011 informalion 01 whIch P"PIl'" 11II1llll'" ~nu....l.dllll
slCfN~nj.lQ1 p .S6~-dt~~O'I~11I1 '()lIlli'll) .Ihl~" "l'{lll ',~ . .-.. Oo4t( al" -- ----
~ ;11),\ "" III 11,',\,1 ,l 'I" I~/ N""'J ic~C\,1 ("k.lli/, /J,." .., 191911
, >(1"'11
iiCii. u ,- .n~.f}?ltttll fIlAtI.lh,I.(,lI,,'rd AIJ{I.'\\ (JA.f( .---- -.------- .
/. [.~~ Ih",', /", l j),lv ,\ , I 'f" 1',) 1\"" ~'7 \) ~h:1 )''''lk>'~'!~n _._~L~~/._~r.____
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110, ellIl.. 01 eI.olh ult., 12.1~,1I~1
(ig.6, Oocodo"I Ol.d T,,'olt [] 7. D".eI.,,1 Muln.uln.d u lIvl"lI TM'
IAlloch copy 01 Willi 1',11",10 "'I'Y "llcu.11
ALL CORRISPONOINCi ANO-C"ONPlDINTIAL TAX IN'ORMATION IHOULD II DIR.enD TOI ....__h___. ,un__
N M . .----.-.-......-. a,M~lm..lI11II~A(,'I"\f .. --..--...---.----.
H '1+ C'" .' litn,.:II"" r."lII\V;I,L-Si'
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I] I 5~ 2.- 5 '] ~.3,"==~>=,~_'c"""~,,.,," h: ()'~~~,~!:,~.':L~,~,~~.!..' L.r;!-~_~}_r .>
1. Rool Ellolt (Schoelulo A) I 1) 1.Q7, 5"(l(l'. 00
2, Slock. and Bonel'ISch.dulo BI (21 !}'7 j .I'I7.! 71
3, Clollly Holel SlackJPartnRllhlp InllfOlllSchodulo CJ (31 flOf'l ~
4, Mo~gag.. and Noll' Rocolvabl. (Schoelul. 01 ( 41 l'Iofo/ ~
5, COlh. Bank 001'01111 & MIIcollanoou. POllonol PrapOllyl 5) _ :z.,3 0 I >OO.O(J
ISchoelulo EI
6, Jolnlly Ownod Prap"'y ISchoelulo fl
7, Trontlort ISch,dulo GI (Schodul. LI
e, Tolol G,on An.lIllolollinll 1,71
9, Funoral E.p.nll.. Aelmlnlllcollvo Co. II, Milc.llun."" I ql
E.pon... (Schodulo HI
10, Oobll. Mo~gago 1I0bllltlll, Lion. ISch.elul. II
11. T 0101 Ooductlon. IIololllnll 9 & 101
12, N" Valvo 01 Ellall (Ii no B mlnu.lino 111
13, Charilobl. ond OavIlnmonlol B."u.II. (fochollulo II
14. Nol Volvo Subl~~-,-",_r.~'.llln,' 12 111111" 1111. 131
15. Amounl ollino 14 lo.obl. 1116% 1111.
(Includ. "OlulIl,om Sch.llul. K 0' S,h.llul. MI
16, Amount ollin. 14 lo.abl. ul I~'" 1111.
Ilncludo volulI hom Schoelul. K 01 Sch.llul. MI
17. Principal 10' dvo (AeIeI 10. horn Ilno 15 unll horn lin. 16 I
18. Credlh S.poulol Pm'lrly erotht Prinr Puym.nll
t
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( 71
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. 371 CiU.7'/....
."IIOlIll+ (III)
I.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE "E"
CASH AND MISCELLANEOUS
PERSONAL PROPERTY
HelW\"",,) I+U\Mf1y, H,
~ n oint' -Clwntd with thl AI tit 01 '""vlvonhl mutt b, dltoloMd on l,hld..,I. "f1"1
ITEM
NUMBER
1.
2.,
FILE NUMBER
2. I (,1'1 - C2-5 C,
DESCRIPTION
VALUE AT
DATE OF DEATH
M ,leI!. \ \ ,M-(c.)'-ls. rf A\A') ; l, I c f~ 5(/\0<.1\- I f"'^f~ ll.M l
f'-u.5'~~) E::.H~J-i "",-I ~\N",e J .iv i"" t\7 vJ; tL-
5""',1'-""') .5\10,", le. (li-s+''''''A-+eJ) 5(){), t:JV
.Disc:.\"';",^e~ rut',.,.... at le,) MAS"" 8.rob^",~€
I1ce"wvJ., No, "ioS - '/ S'1"J" () w~cJ 1\ j; Soi....,. Tw~
w;\-{A ~ijw,..D+ .s.........:...rSk ;~::> (cw.d ~~ As ie...flo,,+
by -r(..... E",,'r:.~) 10<1,'+\" dH.de.M+~ w,t'- ,xJ,4
WI, l-t~f".~ IW ~o 67 .,'("+", c. of he.\ d;.H..\"';"'~
dA-+~ d Se.f+' 1'1 \ J'Wl, AM d f; \t d w" ~ +t. e.
(e, i S+<.A. <> {- kJ; \ \ S 0 {. C w-. h ~ (c;w. J ("'W>'I-!:J)
f" y1 r\ ~7 I v""" .. ~ I eM St.(' ~, Z 01 I Of Cj~ ) d i.sc. \" ; "" t d
-K.sI" rff"~''''''- 0 f- -f-t,,,..-!- A-C.C.cI~ """",t :-1- rt..,^S
f Cl.. ") S e S AS Cl 5 cl \ e I! " o..v \A eJ A- So S.eJ D f
tfr-~ J",eJJ ~ tt-e 'f'tMr:>a\ 'Oft/...r+
ftCCuv...-J- c;\M~ W: 1\ fCA..5S rlU.S~(M..+ ~ rTEIl1
"Ii """,-t :rTf:'I-\>\Th. ..fdHe..d~'~ lJ:1I -h FIrf"'~'~
1r,^'lT- {"""'fllM(' ~J 1-\-,+y,..'I\~c.])A-v'I'~ jCoJ-TNrtee.!.J
~t\,'\( 1.f..v\e ~f 01- :r:J... w-, HJW\~ ......J +t,..,
cltc.~~+,\ c..\...;\d,te-v...... M-. J YIrv\J.~ ~rJIl(>>'.'\,
5ee ~+I-....J...e.~_ ClJ ;'t.l of: s+d<'\o\.\J-ofA-cc.>wJj
ori ~I"'''''\ r........""^~7 ~(L~.........J- ~.....eU1A~ S;?IIC.J
Py dt'(.t.JJ-CN"'-cl (v,t!'j d;.H\~,........~of.IJ,4-w-. '230,000,00
\1J"",~,
TOTAL (Allo Inter on line b. RecapilUllllonl
s 2. 30, 500,00
lit mOil 'PI" I. "Mdld InMn .dgltlon.1 "'"II of Mm. tll.J
.y,IIGIUtlf.lIJ i~
COMMONWEAL TH OF PENNSVLVANIA SCHEDULE "E"
INHERITANCE TAX RETURN CASH AND MISCEllANEOUS
RESIDENT DECEDENT PERSONAL PROPERTY
ESTATEOF - ..
Ht I W\Av,) H~r"v'" 1M H,
IAII prop." glntl OC)wn.a wllh lh. RIQhl uf IU'\/!-WOHhlp mutt b, dllWlloMd on IIct;~ul. "F"I
ITEM
NUMBER
1
FILE NUMIlER
2..1 Gj<-j - cz.s C,
DESCRIPTION
VALUE AT
DATE OF DEATH
1,
t'V\ "~ce. II tM-(th..(~ rj /n,.,') ; 1.1 C foU s'^'~ I f~r~ /W1l
f'~5~~1 e:.H('J-J Hsf "LAlVlt:J jv;"'t\7 >.#;1.t,
,5VoA."'", ~I) 5\10.... le (r;..S1-''''-'A-+t:J)
5 Oil , Dt:I
2" D;sc.\....:""'e~ r~("+',"" 0+ Le'j MAs"", B,(""\,;-~)e
0ctcJ....J N~. '-/05- '/5'1"1.) ()'<i"~J As J~;....+Tw~
w;\-lA Ri'J0r-o+ .slM.v';v"("~(" :~:> (o.....A ~~ As Ih""f
by -r<.s. E,,-tirt.._~) w:+t, dH.deM+s W,~e. I rJI'l
~. 1-J.~f"'.iM )W~O by ",r+",c of he..\ di.HJ":""",,
dl\-fed Sef'+' I'l, l'lCl'l, "",J f;lcJ w..~ +toe.
~e'),'s+<.A. ot- W;\\s 0+ ClJ.^-. b",lcw-J ("WH-!:J I
fUl" ~'lIv'IlV\I',A- I tJV\ .5(.I"~' 'OIICfCj~ ) di.s,\",;"",/_J
+{...,', r,.,....~''''., f- -H,A-+- A-C.C<JwJ-- l)<.M.J. :.j..+t-'^~
Po...'SHS As 4 Scl\ell C,)'-Vv\eJ A-S.SJ- Dt
~e. J" q J J- for tt- t: f"'^ (-,,:)~~ I; 'Of -j{ 1\-+
tj-c ('V ~ ""'^ ~ w; ) I f'^- S s r. lU.S\AOvv + .h, rTt:Ho1
]L "'^"-~ r1'~v\l\.lli.- .,f- de' e_d e-lA./t '.I; l.):) I -h, FIW''''''''~
If '^, +- {r'M f """'(' p,y., J H,+y,.,',)~" C. biTv' I'~ ,(oj -I f-lste~5 ;
~t\-s.( 1~e~f 01- J:J... tv.. f-IJ."".rM .......J 4c
dee.~t.^^+'\ c..\..,;)J(t~ AA-. J :Jrlrv\J.~ ~fdlZ~,
5ee ...-I+....~e.J CV i'lJ or, s.\-d<."",J-d4-ccclwJ-;
cri ~'''',.,.\ T~.,,,,J, ~rl~~ ~""<:CM..1~J,- Si?ke..J
Py de(~dJ'CN"-J Lv'{.(j d;S(k'",,^,~v+.:rJ,4-\A;\. 230;000,00
\1JV"'~.
TOTAL (Alao .nlor on line 6. Reclpilullllonl
$ 2.30500,00
- '
(If mor. epIG' II ntlded InMn 'ddl1lon.1 th",. 01 ..me IIU,
""'~"'11UII ~ L SCHEDULE F
COMMONWlA11H 01 P1NNIVLVANIA JOINTL Y .OWNED PROPERTY
INHII11'NCI TA< !IlUIN
IIIIDINT DICIDINT
ISTATI OP " \ rI
f1 e. ""~ l Hl.l. W\;M H.
Joint l.no~tl'll
NAMI
A. ]:"clA WI, rl~...~
-.- --_._-~._----- -. . ,._, ..-----
AOORIIS
'IS) A- J ........ J ((t>>. ~
CAY'II',lt) ft.. 17011
I,
C,
Jolntly.own.d prop.rty.
!
I PILI NUM"R
2 \ 9 Lj - 0 c...5 '1
RILATIONSHIP TO DICEOINT
\..oJ i fc::
ITlM Linn DATI
POR TOTAL VALUI OICO'S DOLLAR VALUI OP
NUMBII JOINT MADI DISCRIPTlON OF PROPIITV OP ASSn % INT, OICIOINT'S INTlRIST
TlNANT JOINT
1. 1\ OVtA. I Hv\.Ud<4IJ juclJJ "",J
Yt/r((. fU,.,..,\ ~l''''') s vv"'~ ~MI
v~ic\e./...M ow"'tJ",-~
T ~ flv\ tl ~ I' t": ~ ~ 1 j
I<i,' +-I.. d ".1 ~.l W I ~ I 0,00
1'\ II ~ 1M M-e t04 Ey.e,....,,f{f) IS 000.00 -
I
c.. F\ 6,,~\ (f1h ~;~ Ate."',.....:\-. j:\:
Yel<v- 3~'-\1-5 .i.Jl\'\",;J.~
~^"",k J u...",c...1 (l\.~ ltM.t-.,,1
t>7 fI.. e E" -l i f<. ~ ....; i--\."
J f.CtJ t.>\~'J wi~ a.-.1 -t<"...s 0.00
r"'"1 t,'/.e......"f (f\frrl<iX) 40,001.' ,00 -
,
3. ~ o ve.. I LA.., J~H \ po. j '" e d (IIT+; ""
y ~ Itv- o f L e ') j 1'" A-!>"",- B(l.> ke...~ e.
~CCo%t- liD, 4-0$ ..1.lS9'11
OW", tel. r\ 5 :50"" + T -e.v. ",,-,1- "'I
(; ')~ "," S\.U..~:v'lIrsh~C""'~
".0 tr~ T~.+.J-,hy~e. ><I-I~~
I.J I'tt.. d ~l e.~ e...J..s ... 1 tc "'"
~ Co<e fWe -1-"", e<j.fM. ~ Ul\1. 0.00
A *ho~ d c",,{ ,'(M R'"",) 4~ IOSU~ -
.
TOTAL IAI.o onlOr on IIn. 6, Rocopltulollon) S V.Oe
-
(II more .pac. I. n..d.d in,or' addilional.h.." 0' .am. .ize)
,
\.
--. . ............
~-~' !
'Ai\LlJIIU..j7'U'
~;~
COMMOr~Wf~llH 0' ,eNN5Y\V~NrA
lNHUU;.NCe T/,X RUURN
kf.\IOINT OICIO!N!
mATE or - -
He \MilY' HuW'/M.
)
1 SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
. ,
t+.
N
~I "1'1- 0 "Z-S'l
ITEM
NUMBI.
A.
1'l.all Print ar .!Y.e.'
OESCRIPflON
1.
.
Punt/al Exp.nl"l
t:wn1c. ~(to1HaIU ?'^~\''''''\l. Itv""'~
(, I "1'/ 1+"",..1 hi i""""
D........I..IC~\.;'~\-\'~
i''Iv.I,i(.\ ~
;)qc(J.)
So,,,,)
)1.> ,VI)
~ \, 'II)
B. Admlnlltratlv. COlt11
1,
4.
C.
1.
2,
3,
4,
5.
6,
7.
8.
Wfltvf..\=>
Ptllonal R.pr...nlallv. Commllllonl
Social S.curlty Numb" of P"lonal R.prollnlollvli
V.ar Commllllonl paid
2.
Allornoy F... H A"",,' \ 1-M (.])ft1I; s ) r sf'
Family Ex.mpllon
Clalmanl J: )4. "", Hd...~
3,
R.lallonlhlp ~: t (
Addr... 01 Clalmanl 01 decedonl'l d.alh
Strool Addroll 7 SI II JAw..c R (.1,,- j
City (f.Iy-!,' I / <- ) fA SIal. 111
Zip Code '/0 /J
Probal. Fe.. . 't '" : \. .' _ '
Mlle.llan,oul Exp.nlOll
{v."""l.lc.,i,,,,,, ~"'..v -..)u\.Vv,^^
~J. (...U
If.. C "'"i:: \'1-1 iV'", \
'F,' ,;...') (,) St-l (E' ')
1'l-e"IiI>I(~ fv(' (,'^-h...""',, ~ ~,J
CI"IJ;",; l<i~h(~) )
7)',)6
';f,ltl.l
,2 S' IJ V , 00
AMOUNT
21 70,4'0
0,00
I 5 .000, 00
1,1.? C/o ,c.lO
'-Ill s. I)f)
U YO. 56,
TOTAL lAlla enl" an IIno 9, Recapltulallonl S 2. '218 J 5 , ~ b
(II molt Ipac. II n.eded, I~Hrt addltlanallh"lI of lam. III', I
RIIV-1547 IIX AFP (08094*,
CD_EAL 111 OF PENNSYlVANIA
OEPARTH€NI OF REVENUE NOTICE OF INHERITANCE TAM
BUREAU OF INDIYIDUAL TAXES APPRAISEHENT, ALLOWANCE OR DISALLOWANce
~mis:~~~~lpA 171Z"'601 OF DEDUCTIONS AND ASSESSHF.NT OF TAM DATE 12-26-94
UTATII OF RE FILE NO. 2C94-0259
DATE OF DEATH 12-20-93 COUNTY CUM8ERLAND
NOTE, TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAM
PAYHENT TO THE REOISTER OF WILLS, HAKE CHECK PAYABLE TO "REOISTER OF WILLS. AOENT"
REMIT PAYMENT TOI
.31 S .3 .3>,
I - J I -'] 5
I!j. Nt- I,:?
HAMILTON C DAVIS ESQ
PO BOX 375
SHIPPENSBURG PA 17257-9746
c~
OV-.
ACN
101
REGISTER OF WILLS
CUMBERLAND CO COURT IIOUSE
CARLISLE, PA 11013
[
A.ount R..lttod
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ....
R iV: is'47 -EX. Ai: if - (oii: 94T -NoT" i c nifi - INHEiii;: ANC r 'fAx - iiP'jiiiA-i S EHENr; -A LrliWAN-C E - OR _...0.. -.........
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF HELMAN HERMAN H FILE NO.21 94-0259 ACN 101 DATE 12-26-94
If an allllsmlnt wal 1llued previously, 11nel 14, 15 andlor 1&, 17 and 18 will
rlflect figures that include thl total of a1h returno aSSISlld to dati.
ASSESSMENT OF TAXI
IS. A.ount of Lln. 14 .t SpoU.11 rltl liS)
16, Alount of Llnl 14 t...bll It LlnIII/CII.' A rlt. 1161
17, A.ount of Lln. 14 to..bl. It Collator.I/CI... B rotl U71
IB, Prlnolpll TI. aul
TAX CREDITS I
PAYHENT
DATE
09-20-94
TAM RETURN WAS, I X I ACCEPTEO AS FILED
RESERVATION CONCERNING FUTURE INTEREST 0 SEE REVERSE
^PPRAISED VALUE OF RETURN BASED ONI ORIGINAL
I, ROil Eltlt. tSOhldul1 A) Ill.
2. Stook. Ind Bond. ISohldul1 a) 12)
5, Clo,"ly Hlld stook/Plrtnlrlhlp Intor..t ISoh.dulo C1 151
4, Hortg.g../Notll R.ollvlbl. ISoh.dul. D) (4)
5, CI.h/Blnk Olpo.lt./HI.o. P.r.onll Prop.rty ISoh.dul. E) IS)
.6, Jointly own.d Prop.rty ISohldul1 F) 161
7, Tr"".f.rl (SOhldull 0) (7)
B. Totol A...to
APPROVED DEDUCTIONS AND EXEMPTIONSl
9. Funlrll E~p.n.../Ad., Co.to/Hho. Expln... ISoh.dul. H) (9)
10. D.bt./Hortglgl Lllbllltl../Llon. ISohldul. II (10)
11, Totol D.duoUon.
12, N.t V.lu. of TIX R.turn
13, Ch.rlt.bl./Oov.rn..nt.1 BI.U.lt. ISoh.dul. J)
14, N.t V.lul of E.tltl Subj.ot to TIX
NOTEI
RECEIPT
NUHBER
MM912971
DISCOUNT
INTEREST
II)
1-)
.00
I ) CNANOED
287 ,500,00
137.577,73
,00
,00
230.500,00
,00
,00
IB)
655,577.73
22,813.96
118,50
III )
112)
tIS) _ ,00
114) 632,645,.ll,
,?q~? 4~
632,645,27
.OOM'OO.
632,645,27 M .06.
. 00 M .15.
USI
.00
37.958.72
,00
37.958.72
AHOUNT PAID
37,958,72
TOTAL TAX CArll1T
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
37.958,72
.00
,00
,00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATIOh OF ADDITIDNAL INTEREST,
IF TOTAL DUE IS LES~ THAN .1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI. YOU HAY BE DUE
A REFUND. SEE REVEr.SE SIDE CF THIS FoRH FOR INSTRUCTIONS.)
", '
I
i
"
!.
,.,
.'
"
"
...
""
RESERYATION. E,t,t.. of dletdtnt. dvlna on or blfore Ole.lblr 12, 1982 ~~ If 'any futurl Intlrut In thl ..tit. h tran,'.rr.d
In pa.....lonor .nJov..nt to el,.. a (eoU.t.rIO b.neflel.rl.. of the d.ctd.nt alt.r thl IMplraUon of any IItlt. for
llfl or 'fir VI.,I, the Co.-onw'l1th h.r.bv uprl..1)Ire..rv.. the right to 'PPfah. .nd .,.... tranl"r Inharltlnol tlMII
It thl lawful CII.. a (eo~,\.t...,l) rat. on .nv luah future lnttr..t.
P\.lII'OSEOf'
MOlICEI to fulfHI the requlre..ntl of Stetlon 2140 of thl tnh.rlt1ncl and Eltat. TIM Act. Act 22 of 1991. 72 P.S.
Slctlon 21itO.
PAVltEN11 Oltlch thl tcp portion af thh Notle. Ind 1~1t w1th your ply..nt to the Rlghtar of Wl1h prlntld on the ...v.r.. lid..
--Hoko chock or ooro. ordor p...blo to I REOISTER OF MILLS. AOENT
All pay..ntl rtctlV.d IhlU firet b. appll.d to any Intltut whlah .IV be dUI with Inv relllnd.r applled to thl taM,
REFUND (CR)I A rtfUfKl of I tu ar.dlt, whlch..1I nat r.qu..t.d on thl taM Rlturn, laY b. ...qullt.d bv ca.pl.tlng .n "App1JcIUan
for R.fund of Plnn.vlvanl. Inhtrlt,nol and E,tltt TIM" (REV'I:U~). ApPUCltlon. ar. IVIHabl. at thlOfflcl
of the R.aht., of WUII, any nf thl U RlVlnu. DlItrlet O'11e.., or bv caUlng thl IP'CIII 24-haur
ItlIWlrlna ..rvlc. rlUIablr' for for.. ord,rlnCII In P.nn.ylvanll 1~800-362'2050, aut.ldl P.nnlvlvant. and
within locel Hlrrlsbura ...11 (717) 7&7-a094, TOOt (717) 172'2252 (tlllrlng IIPllrld Onh).
OBJECTIONS I Any party In Int.....t not 'Itltfl"d with th. appral....nt, allowanol or dltlUOWDnCI of dldl.lotlon., or ........nt
of teM lInoludlng dhcount or Intlr..t) a. .hewn on this Notlcl .uot obJ.ot within sixty (60) dlY. of recllpt of
thlt Hotic. bYI
ut4r1ttln prot"t to thl PA O.part..nt of R.Vlnu., aoard of App..", OEPT. 281021, Hlrrlsburg, PA 171Z8';'102I, OR
-~.llctlon to have the ..U.r dlter.lnld at ludJt of th. aocount of thl Plr.onal r.prlllntatlvl, OR
nlPPlI. to thl Orphll111 Court.
AIlIlIN
IITAATlI'E
COARECTllltlSl
DIICOUNT I
Factual ,rron dlteovlr.d on thll ......HOt .hould bl addr....d In writing tal PA Dtpsrt.lnt of Rlv4nul,
Bur.au of Individual TlMI', ATTNI POlt A.......nt Alvllw Unit, DEPT. 280601, Harrisburg, PA 17121-0601
Phone (711) lI7-nOS. s.. PIGI ] of thl booltllt ''In.trU4t1onl far Int1.rllMcI TaM R.turn for a R,.ld.nt
DICIMot" (REV-ISOU for an 'Mpllnatlon of IdIllnl.tratlY.ly eorr.ctabl. '1'1'01",
If any tlM due It Plld within threat (]) cal.odlr lonthl ,ftlr the dlc.Ointl. death, I flvl p.rolnt (5~) dhcount of
the tlM paid h Illowed. '
IHTEAUT,
Int.r..t It chlr"d blalMine with flr.t dlV of d,Unqusnc~, or nln. (,) IOnth. and ana (1) dlv frotl the d.tl of
dllth, to thl dlt. of PIYHnt. TlMIt which blc... delinquent b.forl Jenulrv I, 1912 bill' Int.rllt at thl rate of
.1Ie C4iO Plrclnt plr IMUII calculat.d at Q d,Uv f.at. ef ,00(1164. All \1M" which b10.., d.lInqulnt on and .Uar
Jlf'lUlry I, 1912 NUl bill' Intlrllt at . I'Itl which will vary fro. elllnd,r Yllr to col,nets.. Yllr with that rat.
lMOUnCI.d by thl PA DIPartHnt of Rlv.nul. Thl 'PPUclbl. Int.r..t rat.. for 1912 through 1995 .1'11
'!!!r Inter..t Rlt, D~tly Intlrllt Factor ~ tntar..t Rite OIUy Jntlrllt Flotor
1911 llX .000541 1917 9X .000247
1911 IIX .000451 1981-1991 IIX ,000101
19" IlX .000101 1992 9X ,000247
191& 1.Il ,000lSi 1991'19~ 7X .000192
1916 IOl .000274 1995 9X .000247
H Int.r..t II o.leul.t.d a. follow'l
JIfTERElT . IALANCE OF TAX UNPAID X NUNIER OF DAYS DELINQUENT X OAlLY JIfTEREST FACTOR
uAM Hathl luUld IU.r thl tile blc:0III. delinquent wHI refllot en Intlrllt ollouhtlon to fUt..n (11) dlV'
beyond the dlt. of the 3.....""t. If plyant h ..eft If tel' the Int.r..t OOllPUtlltlon dB'1 .hown on tho
HoUe., addltlon'l Intlr..t "'It bI olhullt.d.
PUIlPOSE Of
NOTICE'
PAYNENT,
REFUHD (CA) I
To fuUIU thl rlqulr...nt. of batlo" 2145 (b) of thl InhQrlhnal and e.tet. TIM Act, Act Z2 of 1991.
172 P.S. Stollon 21ASl,
D.tlch thl top portion of thlt HoUel and tubeit with your ply..nt to thl RIght,r 0' WUlI printed on !ht
r.v.r.. ,Id..
u Hlk. ohlck or IOnlY order Plylbh tOI REGISTER OF MILLS, AGENT.
All Plv.,ntt rtoelved .hall bt applied fir.t to any intlr..t which UY bl due with any r...lndu IPpUtd to thl tlM.
A r.fund of I tlM crtult .ay b, r.qultted by cOlpl,tlng In "Application for R,fund of Plnn'vlvlnl,
Inherltanc. and E.tet, T'lle" (REV.13U), Application. ar. IVllhbll at thl Offlol of thl Righter of WUh,
any of thl 25 Rllllnul Dhtrlot OfUcII or frol thl CIPlrt.."t', Z4.hour anlwlrlng ..rvlel nutber. for 'orllll orderlnlll
In Plnn'vllllnla 1~800~362-2050, out. Ida Plnnlvlvanla and within local Hlrrllburo ar.a (111) 181-8094,
TOO' (717) 712-2il5Z (Hlarlng hpalrld Only),
DDJECTIONSI Anv party In Int.r..t not ..tl.flld with thl ........nt of t.x II Ihawn on thl. notlel "'1 ebJ'ot within
.Ixtv (60) daya of rlcllpt of thll NatlCI bYI
"wrltt.n pro tilt to the PA nlPart..nt of Rlvlnu., Baird of ApPllll, D.pt. 281021, Hllrrhburg, PA 11128.1021, OR
...I.oUng to hlv, thl ..tter d.tlralnld It ludlt of the p.reon.1 rur.untIUv" OR
..upp..1 to the Orphln.' Court.
ADHIN'
ISlRATlYE
CORRECTIONS,
INTEREST.
Flotual .rror. d!teovQr,d on this tI"I....nt .hould bl addr....d In writing tal PA D.pert..nt of R.v.nu.,
Bur.au of Jndlvldw.l TlKe', ATTHI Palt '.......nt Rlvl,w Unit, nlpt, 280601, Uarrhlburll, PA 11ll8-0601,
Phone (11) 787.6505, See pall' 3 of thl book lit tllnltrucUon. for Inh.rltancl TalC Rlturn for a Ruldlnt
Olcldlnt" (REY~1501) fur IIn IlCplanaUon of adlllnlltraUv.1y corrloUbl1 error..
For datil of death on/or after 10.3~91 Plnnlvlvanla Eltatl Tilt baud on the Fld.ral Elt,tl TulC
r.turn blta'I' d.llnqu.nt at thl 'Nplration of nln. (09) ftonth. frol thl d,t. of dlath.
for dat.. of d..th prior to 10-3.91 Plnnlvlvanla E.tat. Tu bu.d on thl Fld.ral EltItI TIM r.turN
bloo." dlllnqulnt at thl IlCplratlon of Ilght"n (18) lonth. fro. th. dati of dluttl.
TalC.. which b.e... dlllnqulnt blforl Januarv I, 1982 bur Intlr..t at the rata of .IM UiO p.relnt par annul
o.lculat.d at a dallv rat. ef ,000164. '11 taNII which blcu, dlllnqu.nt on or aft.r Janulrv 1, 1982 will bur
Int.r..t ,l II rata which wUl vary frel cellndar yllr to cal.ndar ynr with thllt rata IInnouncld by the PA
OIPlrt..nt of R.vlnu.. Thl IIppllClb1. lntlr..t rat.. 'or 1982 through 1995 erll
~ Inter..t Rata Oallv Intar..t Faetor V..r Intere.t R.t. Olllv Inter..t Factor
1912 20X .OOOSAI 1917 9% .oaam
1915 16X .000A3I 19&8'11)91 m .000301
191A m ,000501 1992 9X .oaam
19U m .000556 1993'199~ 7i: ,000192
1916 lOX , 00D27~ 1995 9X .ooom
..lntarut 1. calcul.t.d a. folloWl1
INTEREST . BALANCE OF TAX UNPAID X NunBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
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WHEREFORE, the parties hereby request that an Order he issued substituting'
. the Trustees as set forth herein
Respeotfully submitted,
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By:
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Marcu 1\, McKn t, III, Esquire
60 Wes Pomfret Street
Carlisle, Pennsylvania 17013.3222
(717) 249.2353
Supreme Court I. 0, No, 25476
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. Date: Deoember 30, 2002
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make the distribution described herein without the IHleessity of filing an accounting;
NOW, THEREFORE, intending to be leglllly bound hereby, the Successor Trustees
represent, warrant, covenant und agree flS follows:
1, Waiver of Accounting. The Successor Trustecs hereby waive the necessity for au
accounting and directs the Co-Trustees to dispense with a fonnaluudit of the same.
2, ReeeipJ - The Successor Trustees request the lIbove named Co-Trustees to make
distribution of the assets of the Totst as shown on Exhibit I, (adjusted for subsequent income
and expenses) and etTective upon delivcry to the undersigned Successor Trustees of the property
shown as distributable, acknowledge receipt of such propcrty,
The Successor Trustees do further acknowlcdge that the aforesaid distribution represents
Ihe Successor Trustees' entire interest in the above referenced Trust llnd is being made in full and
complete satisfaction thereof.
3. Release - Upon entry of an Order of Court appointing Successor Trustees and having
received the above described property distribution, the Successor Trustees do by these present
remise, release, quit-claim und forever discharge the Co-Trustees, its and their employees,
sueccssors and assigns, ii-om all actions, suits, pllyments, accounts, reckonings, claims and
demands whatsoever, for or by reason of its udministration of the above refercueed Trust, or any
other act, matter, cause or thing whatsoever.
4, Indemnification - In exchange for the Co-Trustees willingness to make the
distribution hereunder without first securing the benefit (';. a fonnal court audit, the Successor
Trustees agree to indemnify the Co-Trustees and hold them hannless, to the extent of any funds
or assets received by the Successor Trustt~es hereunder, fromancl against the Successor Trustees'
pro rata share of any and all liabilities, losses, damages, costs, verdicts, judgments. awards and
expenses (including attorney's fees and other costs or expenses of defense) to which Lite Cu-
Trustees may be subjected by reason of its lIdministration of the Trust, as well as the settlement
thereof by means of au infonnlll distribution, The Successor Trustees further agree to:
A. Refund or retum, promptly upon the Co-Trustees written demand, any fur.ds or
assets distributed by the Co-Trustees to the Successor Trustees, if the distribution thereof
is detenniued at any time to have been au elToneous or negligent. distribution to the
Successor Trustees, whether such error or negligence was or was claimed to have been
premised upon a mistaKe of law or of fact.
B. Modify and displace any otherwise applicable period limiting the time within
which the Co-Trustees action to collect au erroneous or negligent distribution must be
commenced, so as to provide that the Co- Trustees need not commence un action to
collect an erroneous or negligent distrihutionto the Co-Trustee until two (2) years after
such time as the Co-Trustees shull huve ohtained actual knowledge of such error or
2