HomeMy WebLinkAbout95-00591
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Enter check (.--) mark to Ind ate the nsture of the return to be lIIed with the department.
o Probata Re\Urn
OJoln' Aeeols Only
OEs'ale Tax Only
o L1l1ga'ion Pllrposos (No Othor A..o's)
LETTERS GRANTED'. Enter check (.--) mark to Indlcste the nature of ths proceedings atths Register of Willa
Office. (Allsch additional ahsela II explsnatlon Is necesssry.)
o Tos'amen'ery
o Admlnls'..lIon
o No Lollers
OOlher (Plee.o Exp'aln)
ATTORNEY/CORRESPONDENT
INFORMATION:
Namo (Las')
Enter all data concerning the allornsy or other Indlvlduslto receive all
tax Information and correapondance.
(Middle) Supreme Court 1.0. ,
\
S
PERSONAL REP ENTATIVE
INFORMA ION:
Executor/Administrator
Namo (Le.t)
p
Telophono Numbor
Enter sll dsta concarnlng the personal representatlve(a) 01 the eatate
suthorlzed by the Register 01 Wills
(Middle)
Social Security Number
Co-Ex cutor/Admlnlstrator
Noma (Lest) (Firs')
TOlophona Numbor
. /? G9/-{O~t/
(Mlddlo)
Saclol Socurlty Number
Stroot Address
City
Sla'e
Zip Code
Tolophono Numbor
Co-Executor/Administrator
Nama (Lasl) (FlrBl)
(Middle)
Social Socurlty Number
Strost Address
Clly
Slate
Zip Code
T olophono Numbor
I Pro pared By
IORIO
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/5- '18'-/0
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FilED IN DUPLICATE
WITH REGISTER OF WillS)
/
FOR DATES DF DEATll AFTER 12f.llll1t ~
CHECK HERE IF A SPOUSAL
POVERTY CREDIT IS CLAIMED
FILE NUMBER
~/
COUNTY CODE YEAR
DECEDENrS COMPLETE ADDRESS
Bethany Village, 325 Wesley Drive
Mechanicsb.u:g, PA 17055
05 08 95 09 08 1897 COlin CUmberlarrl
SOCIAL SECURITY NUMBER AMOUNT RECEIVED (SEE INSTRUCTIONS)
162-36-7525 0.00
2. SlIpplomonlol R01llln
o 48. Futuro Intorosl Compromlso
(for dolos 01 doalh ehor 12-12-02)
lR 8. Docodonl Dlod Toslela !11 7. Docodonl Malnlalnod a Uvlng Trusl
(Anoch copy 01 Will) (AnllCh copy 01 Trusl)
~'CORRESp()NDENCE'AND .COHFlDENTlAC':TAlC INFORMATION SItDUl..D BE DIRECrEO,TO:'i'qllllllll'liil!!i!llillllliliIII11ilIiI, IlIiiill!ll!llllllllllii !lml!I!!!!i,!!'!:'I!,!!I,,!!!1
NAME COMPLETE MAILING ADDRESS
Maria A. Senior Trust Officer PNe Bank, N,A.
TELEPHONE NUMBER 1M & T, MechanicsbJrg Office, P,O. Box 308
717 691-4044 Hill PA 17001-0308
1. Roal Es,olo (Schodlllo A) ( 1) None
2. Slacks end Bonds (Schodlllo B) ( 2 ) None
3. Closoly Hold Slock/Pannorshlp Inloros' (Sch. C) ( 3 ) None
4. Mongogos end NOlos Rocolvob1o (Schodlllo D) ( 4 ) None
D. Cosh, Bank DOpO~lS & Mlswllanoous Poroonal ( 0 ) 966.32
Propor1y (Schodulo E)
6. Jointly OWnod Propor1y (Schodlllo F)
7. Trans,..s (Schodulo G) (Schodulo L)
o. TOlal Gross Asaols (Iolal Unos 1-7)
o. Funoral ExponBOS, Admnlstrallvo Costs,
Mlscollonoolls Exponses (Schodulo H)
10. Dobis, Mongogo Uobllltlos, Uons (Schodlllo I)
11. TOlal Dodllctlons (10101 Unos e & 10)
12. NOI Valuo 01 Estalo (Uno 6 mnlla Uno 11)
13. Chorllablo and Govornmonlol BoqUDsts (Schodulo J)
14. Nol VallIO SlIb nella Tax (Uno 12 mnlla Uno 13)
18. Spou.al Tranl'lt.jtar d.tu 01 d..th .It., e-3o.g4),!I..
Inltructlon.lo' Applleabl. Parunt.g. on Pig. 2.{lnclud.
valulI from Sch'dul. Kat Sch.dul. M.I
18. Amounl 01 Uno 14 taxoblo a16% raiD
(Includo voluoslrom Schodlllo K or Schodlllo M.)
17. Amount 01 Uno 14 taxablo at 15% rolo
(Includo valuoslrom Schodlllo K or Schodulo M.)
Prlnclpof lax duo (Add lax Irom Un.. 15, 16 ond 17.)
Crodlts Spou..1 POll.,t)' Cr.dit PIlar Povmon19 Dlscounl Intorost
+ 25,000.00+ 1,315,79 - 0.00 (1e)
20. II Uno 1919 roolor than Uno 10, onlor tho dinoronco on Uno 20. This Is tho OVERPAVMENT, (20)
~! :cri'c~'ti.,,""oU''''.'' I1:In"'!. refUnd 'or. 'our-ove a eIrt.'!!iiiil;;;!::rl!:i"j'i':;:!H!:
21. It Uno 18 Is groalor than Uno 10. onlor tho dlllOlonco on Uno 21. This Is tho TAX DUE,
A. Entar tho Intorost on tho balance duo on Uno 21A.
B. Enlor Iho lolsl 01 Uno 21 ond 21A on Uno 21 B. This Is Iho BALANCE DUE.
Make Check Pa able 10: Reglater 01 Willa, Agenl
"hililiiJilllil-!:':iI!IIIIi:i,!illilllll!illil:ili!ii:iii!U,,'I!J:1-":,'BE'SURE'TO"ANSWER'ALL'QUEsnOHSON.PAGE 2 AND;TO-RECHECK.MATH '.'!ii!:.:i:ind!!iii:i!ii::iii:l:ililiLil!i;lt'f!!:i;I:!itiiIT,I;i
.!
Undor ponalllos 01 porJury, I docloro that I hovo ollam/nod this ruturn, IncludIng occompanVlng schodulos and st8lomonls, and to tho basi 01 my knowlodgo
and bollol. It Is tlUO, corroctand camplolO. I doclaro thai all roal 09to10 has bOOn ropor1od at lruo market valUo, Docloratlon 01 proparor olhor than tho porsonal
r nloUvo Is basod on alllnlormollon 01 which ro oror has an knowlod o.
SI N URE OF P_~RS~SP SIDLE FOR FILING RET,!~ ADDRESS DATE
d;. . I. flU,' ,7;(".., -~" See Schedule attached.'" / I /?n
!lID TURE OF PREPARI!ROTHER THAN REPRESENTATIVE ADDREG5 CATE I
REV.UOO EX. (7.141
COMMONWEALTtt OF PENNSVLVANIA
DEPARTMENT OF REVENUE
DEPT. 210801
HARRISBURG. PA 17t21.0101
OECEDENT
F.
1. O~glnal ROMn
CHECK
APPRO-
PRIATE
BLOCKS
o 4. Umlod Ealalo
CORRES-
PONDENT
RECAPIT-
ULATION
TAX 16.
COMPUTA- 19.
TION
PA15001 NTF88n
CDp)'flghl Form. Softw.r. Only. 10;4 N.lco,lnc. N;4PAOOl
c--
9_"
.5""9/
NUMBER
3. Romalnd.. R01llrn
('Of d.t.. 01 d..1h prior 10 12.".'21
o O. Fodoral Eslelo Tax Rolllrn Roqlllrod
...Q.. e. Tolal Number 01 Salo Doposll Bo.os
( 6)
( 7)
None
477,732,27
478,698,59
(8)
(e)
11,426.94
(10)
417.93
(11)
(12)
(13)
11,844.87
466,853.72
None
(16)
(14)
O,OOx.QQ.. .
466,853.72
0.00
(10)
466,853.72 x
28,011.22
.00 .
(17)
0.00 x
0.00
.15 .
(10)
28,011.22
26,315.79
(21)
(21A)
(21 B)
1,695.43
0.00
1,695.43
"
Dstate of:
stanley A, wen;Jert
'1he follcM.ng persoos are signing the return as ..qn.!smtatives of the ~te:
PNC Bank, N.A.,
IM & T, Medlanicsl:mg Office
P.O. !laIC 308
C8IIFHill, PA 17001-0308
-.;--
"
'.
-.i
PA REV-1SOO EX (7-04) Pogo 2
"Act #/48 011994 provides lor the re.:luctlon 01 the lax ratea Impoaed on the net value oltranalers to or lor the uae 01
the spouae. 111e rates .s preacrlbed by the atatute will ba:
. 3% (.03) will be applicable lor estatea 01 decedents dying on or aller 7/1/94 and belore 1/1196
. 2% (.02) will be applicable lor ealatea 01 decedenll dying on or aller 1/1/96 and belora 1/1/97
. 1% (.01) will be applicable lor estates 01 decedenla dying on or aller 1/1/97 and belore 1/1198
. Spouaaltranalers occurrlng on or aller 1/1/98 will be exemptlrom Inheritance tax.
PLEASE ANSWER THE FOllOWING QUESTIONS
BY PLACING A CHECK MARK (,,) IN THE APPROPRIATE BLOCKS.
YES NO
1. Old _nt maleo a vansl'" snd:
.. retaJn tho UH or lnoorne of the proportytranalorred,. ....... to,..................................................... X
b. rstaln lho rlghtto dosIgnato who shall "" tho propBl1y Vsn.IOIIod or IIslncomo,.... .. .... .... .. . .. . . .... ..... .... ........ X
c. fetaln .reverskJnary Intorost; or. ..... to................ II...................................................... X
d. rBCBlvelho proml..lor 11I0 01 011,,", psymonts. bonums or csro?.. , .. . .. . . . .. .. .. . .. . .. . .. .. . . .. .. . .. . .. .. .. . .. .. . .. .. . X
2. II doslh occurred on or boloro Docombor 12, 10B2. did docedenl wllhln two yoars procedlng doslh vansfer propBl1y wllhoul rocelvlng
adoquato consideration? II death occurrod all", Docombor 12. 1BB2, did docedonl Vsnsler proporty within onu year 01 death without
recefvlng adequate consideration?........................,.............,........................................ X
3. Old docedent own an 'In tru.ttor' bank ICCOllnl8t his or hor do.th?.. . .. . . . . . .. .. .. . . . .. . , .. . . . . . . . . .. .. .. . .. .. . .. . . . .. . . X
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES.
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
PA15002 Hr.....
COp)'flllht Form. 801t.a,. Only, 18'" Nalc:o,lnc. Nt4PA002
.
AEV..UOIU. (1-">>
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELlANEOUS
PERSONAL PROPERTY
PIe_ Prlnt or
FILE NUMBER
COMMONWEALTH OF PENNSYLVANIA
INHERITAHCl! TAX RI!TURN
R!811lEHT DECEDI!NT
EBTATE OF
SbInlev A. Welgat
All -owned willi "'" R
ITEM
NO.
of SUrvlvonh muot be IIsclond on Schodul.
DESCRIPTION
VAWI!AT
DATE OF Dl!AllI
1 Pml'F medical :lnsuranoe rei.rnalraements:
3/28 thru 4/12/1995 $ 38.19
4/21 thru 5/5/1995 193.13
2 Bethany Village -
Refund far suit & trousers.
231.32
735.00
PAtl5Ol1 NTF ""
TOTAL Also enlor on line e, Reca IlUlallon S
(Attach addlllona/ a 11~ x 11' .haole n more apace Ie needed.)
966.32
Cop)'fIOhl Forml Soltwar. Only,"M Nllco.lnCo NMPAOlt
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REV-1D10 EX . (2-D7)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATl! OF
~ PLEASE PRINT OR lYPE
FI HUMaER
SCHEDULE G
TRANSFERS
Stanlev A. WeI~L
'THIS 9CH MUST Be COMPLETED' FILED IF THE ANSWER TO ANY OF THE QUESTIONS ON 'THE REVERSE SiDe OF COVER SHEET IS YES.
DESCRIPTION OF PROPERlY DECO. DOLlAR VALUE
ITEM Include nllll1fl ol1he ~anaI...ee. tholr EXCLUSION TOTAL VALUE % OF DECEDENT'S
NO. .....lIoneh'D-to _n~ del. of ~enal.... OF ASSET INT. INTEREST
PNC Bank, N ,A., Trustee tJn::ler
Revocable Deed dated 12/13/1993
with Stanley A. Wengert: far Self,
Jlooount no. 27-27-001-9308003,
1 400 aha, Airt:ooch Camunication, 10,275,00
Common @ $25.68750.
2 200 aha, Bell Atlantic Corp" 11,162,50
O"'..,UlJ @ $55,81250,
3 130 aha. O:lrest:ates Financial 4,306.25
Corp., Common @ $33,12500.
4 974 aha. DaUJ;:b!n Deposit Corp., 23,619,50
Common @ $24,25000,
5 467 aha, F\ilton Financial Corp" 9,544,31
Common @ $20,43750.
6 3,651 aha, Keystone Financial, 104,395,78
Inc" Common @ 28.59375.
7 900 aha, PP & L Resources, Ioo" 16,368.75
Ccmmon @ $18,18750,
8 400 aha. Pacific Telesis Group, 11,975,00
Ccmmon @ $29,93750.
9 530 aha, Pilgrim RBgional Bank 5,531,88
Shares, Ioo" Cammon @ $10,43750,
10 875 aha. SUsquehanna Bancshares, 19,960,94
Inc., Common @ $22,81250,
Dividen:1 on Item 10 @ $0,27 per 236.25
share of Record 5/1/1995, Payable
5/22/1995.
11 15 shs. Nevada Fnergy a:.tpany, 13,59
Inc" Class A, Cammon (New)
@ $0.90625.
Total fran continuation l"lIOne(s) 260.342.52
TOTAl. '...... .nlor on Ilno 7. R",,"olllllellonl S 477.732,27
PA1S1el NTF 'WA
(II mo,. epoco Ie noodod. Inoor1eddlllonelahool8 of eemo e1zo.)
Copyright Fo,,". 801l.ar. Only, 11M N.lco, I"eo NMPAIO,
g-.1k~~t...:;j.j;'j._\I:J!""'Ii~M'.'''''!.P'~.;:4'';:~,"" R"~;,'>i'"",,~-! ,~->; .'f"-c;.'-N,-".,."",.J;:'W'i:J~~",',ont.:;;u~:;"~'.,,,~';'''''i''f';''',.-.
\
Page 2
EBtate Ofl stanley A. ~
sam:mE G - TranSfers
Iten
No.
Oescriptial
Total Value
ElWlusial of Asset
oeoe""I'lt
P\u.<::eI at
IntereSt
Dollar Value
of~'B
:tnterest
12 2,339 BhB. me Bank Ir\teIlnllCliate
!l.1nioipal FUnd - PA @ $98.49600.
InoCIlIB al Iten 12 thrU 5/8/1995.
13 29,716.34 Bhs. me Bank Short Term
:Ir1\It=L..lI!llat FUnd @ $1,00000.
InoCIlIB al Iten 13 acx:rued thrU
5/8/1995.
14 TrUStee prin::ipal ~tion
accrued thru 5/8/1995.
230,382.14
309.36
29,716.34
39.48
(104.80)
'ICJrAL. (earry forward to main schedUle) , . . . . .
260,342.52
REV..1It1 U.I'....
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELlANEOUS EXPENSES
PI_ Print or Type
FlU! NUMBER
COUUONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RE'SIDENT DECltOENT
ESTATI! OF
stanl A.
ITEM
NO.
A. Fu...... Expen_:
DESCRIPTION
AMOUNT
1 Carol W. Gaetino -
ReimDn'sement far out-of-p:x::ket funeral expenses:
Flowers $ 91,11
FOod 95,33
Ha10rarium far Minister 150,00
Ha10rarium far organist 50.00
386,44
B. AclmlnlalraUvl Colta:
1.
POI1IOnll Repreoentlllve Conml_n.
SocIII Securl1y Number 01 I'erBonll Reprosontallv9:
Vear Conml_nl plld To be paid,
Name: !'NC Bank, N.A.
5,000.00
2. Attorney Foes
Name: Boswell, Snyder, Tintner & piccola
3. Family ExBlT4'tlon
Clllmant Audrey F, Wen;Jert Rolallonshlp survivin:J Spouse
Addr.... 01 Clllmantal docodonre death
S1I1lO\Addr.... BethanV Village, 325 Wesley Drive
2,500,00
3,500.00
city Mec:hanic:sbJrg
ZIp Codo 17055
SlelD PA
4. Probate Foes
0,00
c. MloclnanlOUI ExponHO:
1 EVP systelrs -
Assets valuation service,
40.50
TOTAL Also Dnlor on Hno O. Roc Illllellon S
(II more apoca II nM<lld, In.." IddlUonalah"\I 01 aame 11...)
11 426.94
PAIS'" NTF""
Copyright Farm. Salt..". Onl)', ,.H N.lca.I"~ NHPAt t 1
'Uy-,IU [hltlltl
COMMONWEALTH Of PENNSYLYANIA
INHERITANCE TAX RETURN
REIIOENTOECEOINT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS
pt_ Pltnl or
IFILENUMBER
!!STAll! 01'
stanley A. Wenqert
ITEM
NO.
Dl!SCRIPTlON
AMOUtfT
1 Bell Atlantic -
Final services.
2 Alert Fharmacy -
Prescriptial drugs.
3 OJWley Associates -
Medical services.
2.25
215.86
62.32
4 Wildeman & Obrcck, CPA's -
Share far 1994 inoane tax returns preparatial services.
137.50
TOTAL Alto onlor on llno 10. Roc I1uletlon
(II moro Dpoco Is noodod.ln_ addlllonalDhoola OIDamo lIi.o.)
s
417.93
PA15t21
NTf 2..0
CoP,"O'" For"'. 8011..,. Only, 1.... Nllco,lnc. NMPA121
REV-"" EX. C.....7)
COMMONWEALTH OF PENNSYLVANIA
INHERITAllCE TAX RETURN
RESIDENT DECl!OENT
~A'I1!OF
SCHEDULE J
BENEFICIARIES
FILE NIIMBER
stanl A,
I'I1!M
NO.
RELATIONSHIP
AMOUNT OR
SHARE OF ESTA'I1!
NAME AND ADDRESS OF BENEFICIARY
A. T_ Bequ_
1 stanley A, Weugmt, Jr.
3709 N. F...........t SL...eet
Chi~, II. 60613
2 Wt1li""1 H, ~
15524 Eagle Tavern lane
0entervll1e, VA 22020
3 Jact;lUelyn w. Jenkins
613 Fai.rwirns Drive
Nokanis, FL 34275
4 Carol W. Gaetino
1131 Dry Powder circle
Mechanicsb.u:q, PA 17055-7330
Beneficiaries 1 thru 4 are the
ultimate remaindermen as provided in
Article VIII of the T/D dated 12/13/1993
Sell
116,713 .43
Sell
116,713.43
Daughter
116,713,43
Daughter
116,713,43
ITEM
NO.
NAME AND ADDRESS DF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B, Chllt1.ble .nd Governmontal Bequesta:
None
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS Also Dnter on line 13. Roc huletlon
fll mono apace I. n-. InHrt .dd1Uon.llh..ta 01 same ....)
s
0.00
PAt6t3t N1F.......
Copyright Fo""' Softwar. Only, 1'''' H.ICD, InCo HNPA13'
~(Q)~~
LAST WILL
OF
STANLEY A, WENGERT
~
~A19'NJ[td)
IN ~/~J ~
DONN L. SNYDER, ESQUIRE
MARK R. PARTHEMER, ESQUIRE'
BOSWELL, SNYDER, TINTNER & PICCOLA
3151 North Front street
-Harrisburg, Pennsylvania 17101
(717) 236-9377
Introductorv Clause . . . . . . . . . . . , . . . . ., 1
ITEM I
Direction to Pay Debts . . .
ITEM II
Direction to Pay All Taxes from Residuary Estate , . ., 1
. . . . . . . . . . . .
1
ITEM III
General Bequest of Personal and Household Effects ... 2
ITEM IV
."
pour-Over Gift to Trustee of Testator's Inter Vivos
Trust . . . . . . . . . . . . . . . . . . . . . .. 2
ITEM V
Alternate Provision to Incorporate Trust by Reference
if pour-Over is Invalid .. .....,.... 2
ITEM VI
Namina the Personal Reoresentative. personal
Reoresentative succession. Personal
Re~resentative's Fees and other Matters , . , . .
(1) Namina the Corporate Personal Reoresentative ,.
(2) a or orate uccessor or substitute Perso a
Renresentative . . . . . . . . . . .
(3) Fee Schedule for Co roo rate personal
~eoresentative . . . , , ., .
(4) Cha~ae in coroorate Fiduciarv . . .
3
3
3
3
3
ITEM VII
Definition of Personal Representative
4
. . . . . . . . .
ITEM VtII
powers for Personal Representative
4
. . . . . . . .
. .
ITEM IX
Discretion Granted to personal Representative in
Reference to Tax Matters ....,...
I I . .
4
ITEM X
Definition of Words Relating to the Internal Revenue
Code . . . . . . . . . . . . . . . . . . . . .
. ,
5
LAST WILL AND TESTAMENT
OF
STANLEY A. WENGERT
Introductorv Clause. I, STANLEY A. WENGERT, a resident of
and domiciled in the City of Mechanicsburg, County of Cumberland
and Commonwealth of Pennsylvania, do hereby make, publish and
declare this to be my Last Will and Testament, hereby revoking
all Wills and Codicils at any time heretofore made by me.
-
I am married to AUDREY F. WENGERT,
I have four living children: STANLEY A, WENGERT, JR.;
WILLIAM H. WENGERT; JACQUELYN W. JENKINS; and CAROL W, GAETINO.
ITEM I
Direction to pav Debts. I direct that all my legally
enforceable debts, secured and unsecured, be paid as soon as
practicable after my death,
ITEM II
Direction to pav All Taxes from Residuarv Estate. I direct
that all estate, inheritance, succession, death or similar taxes
(except generct.ion-skipping transfer taxes) assessed with respect
to my estate her~in disposed of, or any part thereof, or on any
bequest or devise contained in this my Last Will (which term
wherever used herein shall include any Codicil hereto), or on any
insurance upon my life or on any property held jointly by me with
another or on any transfer made by me during my lifetime or on
any other property or interests in property included in my estate
for such tax purposes be paid out of my residuary estate and
shall not be charged to or against any recipient, benefiCiary,
transferee or owner of any such property or interests in property
included in my estate for such tax purposes. If my residuary
estate is inadequate to pay such taxes, they shall be paid from
the assets of the Trust incorporated hereunder per Item V,
ITEM III
General Beauest of Personal and Household Effects. I give
and bequeath all my personal and household effects of every kind
including but not limited to furniture, appliances, furnishings,
pictures, silverware, china, glass, books, jewelry, wearing
apparel, boats, automobiles, and other vehicles, and all poliCies
of fire, burglary, property damage, and other insurance on or in
connection with the use of this property, to my wife, AUDREY F.
WENGERT, if she shall survive me. If my wife shall not survive
me, I give and bequeath all this property to my children
surviving me, in approximately equal shares; provided, however,
the issue of a deceased child surviving me shall take per stirpes
the share their parent would have taken had he or she survived
me. If my issue do not agree to the division of the property
among themselves, my Personal Reprosentative shall make such
division among them, the decision of my Personal Representative
to be in all respects binding upon my issue. If any beneficiary
hereunder is a minor, my Personal Representative may distribute
such minor's share to such minor or for such minor's use to any
person with whom such minor is residing or who has the care or
control of such minor without further responsibility and the
receipt of the person to whom it is distributed shall be a
complete discharge of my Personal Representative.
p
ITEM I~
Pour-Over Gift to Trustee of Testator's Inter Vivos Trust.
I give, devise and bequeath all the rest, residue and remainder
of my property of every kind and description (including lapsed
legacies and devises), wherever situate and whether acquired
before or after the execution of this Will, to PNC BANK, N,A"
Mechanicsburg, pennsylvania, as Trustee under that certain Trust
Agreement between myself as Settlor and PNC BANK, N.A.,
Mechanicsburg, Pennsylvania, as Trustee executed prior to the
execution of this Will on December 13, 1993. My Trustee shall
add the property bequeathed and devised by this Item to the
principal of the above Trust and shall hold, administer and
distribute the property in accordance with the provisions of the
Trust Agreement, including any amendments thereto made before my
death,
ITEM V
Alternate Provision to Incorcorate Trust bv Reference if
Pour-Over is Invalid. In the event for any reason the bequest
and devise above is ineffective and invalid, then I hereby give,
devise and bequeath the rest, residue and remainder of my
property of every kind and description (including lapsed legacies
and devises), wherever situate and whether acquired before or
after the execution of this Will, to PNC BANK, N.A.,
Mechanicsburg, Pennsylvania, as Trustee to be held, administered
and distributed in accordance with the provisions of that certain
Trust Agreement between myself as Settlor and PNC BANK, N.A.,
Mechanicsburg, Pennsylvania, as Trustee executed prior to the
execution of this Will on December 13, 1993, which Trust
Agreement is hereby incorporated by reference and made a part
hereof the same as if the entire Trust Agreement were set forth
herein. If for any reason PNC BANK, N.A., Mechanicsburg,
pennsylvania, as is unable or unwilling to serve then I hereby
nominate, constitute, and appoint as successor or substitute
Trustee a bank or trust company qualified to do business in the
2
state of my domicile at the time of my death, which successor or
substitute Trustee shall be designated in a written instrument
filed with the court having jurisdiction over the probate of my
estate and signed by my wife or if she fails to act signed by or
on behalf of my oldest living child or if he or she fails to act,
by the court having jurisdiction over the probate of my estate.
ITEM VI
~
(1) Na in the Cor orate personal Re resentative. I hereby
nominate, constitute, and appoint as personal Representative of
this my Last Will and Testament PNC BANK, N.A., Mechanicsburg,
pennsylvania and direct that it shall serve without bond.
(2) a uccessor 0 ubstitute personal
Representative, Except as otherwise provided herein, if PNC
BANK, N.A., Mechanicsbur9, pennsylvania or any successor as
herein defined should fail to qualify as personal Representative
hereunder, or for any reason should cease to act in such
capacity, the successor or substitute corporate personal
Representative shall be some other bank or trust company
qualified to do business in the state of my domicile at the time
of my death, which successor or substitute shall be designated
(3) Fee schedule for Cor orate personal Re resentative.
For its services as personal Representative, the corporate
personal Representative shall receive an amount determined by its
standard Fee schedule in effect and applicable at the time of the
performance of such services. If no such schedule shall be in
effect at that time, it shall be entitled to reasonable
compensation for the services rendered.
(4) chanae in Corporate Fiduciarv. Any corporate successor
to the trust business of the corporate fiduciary designated
herein or at any time acting hereunder shall succeed to the
capacity of its predecessor without conveyance or transfer.
ITEM VII
pefinition of personal Representative. Whenever the word
"personal Representative" or any modifying or substituted pronoun
therefor is used in this my Will, such words and respective
pronouns shall include both the singular and the plural, the
masculine, feminine and neuter gender thereof, and shall apply
equally to the personal Representative named herein and to any
3
successor or substitute Personal RepresentativQ acting hereunder,
and such successor or substitute Personal Representative shall
possess all the rights, powers and duties, authority and
responsibility conferred upon the Personal Representative
originally named herein.
ITEM VIII
Powers for Personal Representative. By way of illustration
and not of limitation and in addition to any inherent, implied or
statutory powers granted to personal Representatives generally,
my Personal Representative is specifically authorized and
empowered with respect to any property, real or personal, at any
time held under any provision of this my Will: to allot,
allocate between principal and income, assign, bprrow, buy, care
for, collect, compromise claims, contract with respect to,
continue any business of mine, convey, convert, deal with,
dispose of, enter into, exchange, hold, improve, incorporate any
business of mine, invest, lease, manage, mortgage, grant and
exercise options with respect to, take possession of, pledge,
receive, release, repair, sell, sue for, to make distributions or
divisions in cash or in kind or partly in each without regard to
the income tax basis of such asset, and in general, to exercise
all the powers in the management of my Estate which any
individual could exercise in the management of similar property
owned in his or her own right, upon such terms and conditions as
to my Personal Representative may seem best, and to execute and
deliver any and all instruments and to do all acts which my
Personal Representative may deem proper or necessary to carry out
the purposes of this my Will, without being limited in any way by
the specific grants of power made, and without the necessity of a
court order.
ITEM IX
Discretion Granted to Personal Repr.esentative in Reference
to Tax Matters. My Personal Representative as the fiduciary of
my estate shall have the discretion, but shall not be required
when allocating receipts of my estate between income and
prinCipal, to make adjustments in the rights of any
beneficiaries, or among the principal and income accounts to
compensate for the consequences of any tax decision or election,
or of any investment or administrative decision, that my'personal
Representative believes has had the effect, directly or
indirectly, of preferring one beneficiary or group of
beneficiaries over others; provided, however, my Personal
Representative shall not exercise its discretion in a manner
which would cause the loss or reduction of the marital deduction
as may be herein provided. In determining the state or federal
estate and income tax liabilities of my estate, my Personal
Representative shall have discretion to select the valuation date
and to determine whether any or all of the allowable
4
,
administration expenses in my estate shall be used as state or
federal estate tax deductions or as state or federal income tax
deductions and shall have the discretion to file a joint income
tax return with my wife.
ITEM X
Definition of Words Relatlna to the Internal Revenue Code.
As used herein, the words "gross estate," "adjusted gross
estate," "taxable estate," "unified credit," "state death tax
credit," "maximum marital deduction," "marital deduction,"
"pass," and any other word or words which from the context in
which it or they are used refer to the Internal Revenue Code
shall have the same meaning as such words have for the purposes
of applying the Internal Revenue Code to my esta~e, For purposes
of this Will, my "available generatJ.on-skipping transfer
exemption" means the generation-skipping transfer tax exemption
provided in section 2631 of the Internal Revenue Code of 1986, as
amended, in effect at the time of my death reduced by the
aggregate of (1) the amount, if any, of my exemption allocated to
lifetime transfers of mine by me or by operation of law, and (2)
the amount, if any, I have specifically allocated to other
property of my gross estate for federal estate tax purposes, For
purposes of this Will if at the time of my death I have made
gifts with an inclusion ratio of greater than zero for which the
gift tax return due date has not expired (including extensions)
and I have not yet filed a return, it shall be deemed that my
generation-skipping transfer exemption has been allocated to
these transfers to the extent necessary (and possible) to exempt
the transfer(s) from generation-skipping transfer tax. Reference
to Sections of the Internal Revenue Code and to the Internal
Revenue Code shall refer to the Internal Revenue Code amended to
the date of my death.
ITEM XI
Simultaneous Death provision presumina Beneficiarv
Predeceases Testator. If any beneficiary and I should die under
such circumstances as would make it doubtful whether the
beneficiary or I died first, then it shall be conclusively
presumed for the purposes of this Will that the beneficiary
predeceased me.
Testimonium Clause. IN WITNESS WHEREOF, I have hereunto set
my hand and affixed my seal this 13th day of December, 1993,
~ r
. ~ (]. lit Vh S-
S AN EY ~ENGERT . " ~ t...rz
5
Attestation Clause. The foregoing Will was this 13th day of
December, 1993, signed, sealed, published and declared by the
Testator as and for his Last Will and Testnment in our presence, and
we, at his request and in his presence, and in the presence of each
other, have hereunto subscribed our names as witnesses on the above
date,
7t;;;Jf#
of
of
,
6
COMMONWEALTH
COUNTY
OF
PENNSYLVANIA
DAUPHIN
SSI
OF
We, STANLEY A. WENGERT, and Donn L. snyder and James H.
Best, the Testator and the witnesses, respectivelY, whose names
are signed to the attached or foregoing instrument, being first
duly sworn, do hereby declare to the undersigned authority that
the Testator signed and executed the instrument ps his Last Will
and that he had signed willingly (or willingly directed another
to sign for him), and that he executed it as his free and
voluntary act for the purposes therein expressed, and that each
of the witnesses, in the presence and hearing of the Testator,
signed the Will as witness and to the best of our knowledge the
Testator was at that time eighteen years of age or older, of
sound IRind, and under no constraint or undue influence.
r
I
\
I
I
I
I
:
Subscribed, sworn to, and acknowledged before me by STANLEY
A. WENGERT, the Testator and su cribed and sworn to before me by
Donn L. Snyder and James H. Best, itnesses, thi~~th day of
December, 1993.
~
public for Penn
IlOTARIAl SEAl
Mer.netto f. Hf11
H.rri.~ur" "A .r'oNo~ry Public
He" . ou",.1n Co t
u, omlIiHton ["pi~es ~l)"'. 21. 1991
..-.....-.--
TRUST,AGREEMENT
OF
STANLEY A. WENGERT
.,
., .~
DONN L. SNYDER, ESQUIRE
MARK R. PARTHEMER, ESQUIRE
BOSWELL, SNYDER, TINTNER &
PICCOLA
315 North Front Street
Harrisburg, Pennsylvania
17101
. .
(1 )
(2)
(3)
(4)
(5)
Division into Shares for Children . . . . . . .
Income/Discretionarv Invasion of Princioal for
Children . . . . . . . . . , . . . . . .
Distribution of a Child' s Share . . . . . . .
Uoon Child's Death to Child's Issue. . .
Distribution of a Deceased Child's Share
7
7
7
7
8
ARTICLE IX
Trustee Succession. Trustee's Fees and Other Matters.. 8
(1) Namino Coroorate Successor or Substitute Trustee 8
(2) Standard Fee Schedule for Trustee with Soecial
Provision re Minimum Fee .. ......... 8
(3) Chanoe in Coroorate Fiduciarv - Method of
Successor Selection . .. .......... B
ARTICLE X
Definition of Trustee
. . . .
. . . . . . . . . . .
9
ARTICLE XI
Powers for Trustee .
. . . . . . .
. . . . . . . . . . .
9
ARTICLE XII
Marital Deduction Savings Clause for Trust A . . . . .. 13
ARTICLE XIII
Provision for Trustee to Act as Trustee for Beneficiary
Under Age Twenty-One . . . . . . . . . . . . . .. 14
ARTICLE XIV
Trustee's Discretion in Making Payments to a Person
Under Age Twenty-One, Incompetent, or
Incapacitated Person . . . . . . . .
. . . ,
. .
14
ARTICLE XV
Power of Trustee to Resign During Settlor's Lifetime
. ,
15
ARTICLE XVI
Settlor During Lifetime to Designate Substitute or
Successor Trustee . . . . .. .......
. . ,
15
ARTICLE XVII
Discretion in Trustee to Terminate Small Trust and
Distribute to Income Beneficiary ,....
ARTICLE XVIII
. . .
16
h~':l'~,~'~"_""'_c.i~_'_~_~_" ----.. -,-- .-
.
," '.
Settlor's Wife, If No Longer a Resident of Trustee's
Domicile, to Designate Substitute or Successor
Trustee . . , . . . . . . . . . . . . . t . . .
. ,
16
ARTICLE XIX
Definition of Children , . . ,
16
. . . . . . . . . . . . .
ARTICLE XX
Definition of Words Relating to the Internal Revenue
Code .. . . . . . . . . . . . . . . . . . . .
. .
17
ARTICLE XXI
Simultaneous Death Provision presuming Beneficiary
Predeceases Settlor. Reverse Presumption as to
Wife .. . . . . . . . . . . . . . . . . . . .
. .
17
ARTICLE XXII
Payment of Funeral Expenses and Expenses of Last
Illness of Income Beneficiary . . . , . . ,
ARTICLE XXI II
. . . .
18
State Law to Govern
. . . . . . . . . . . . . . . . . .
18
ARTICLE XXIV
spendthrift Provision , . . . . .
Testimonium Clause . . . , , . . .
. . . .
18
19
. ,
. . . .
TRUS'l' J\GREEMEN'r
Introductorv clause. This J\greement made this 13th day of
December, 1993, between Stanley A. Wengert, hereinafter referred
to as the Settlor and PNC BANK, N.A., hereinafter referred to as
the Trustee.
ARTICLE I
Description of Propertv Transferred. The Settlor has paid
over, assigned, granted, conveyed, transferred and delivered, and
by this Agreement does hereby pay over, assign, grant, convey,
transfer and deliver unto the Trustee the property described in
Schedule A, annexed hereto and made a part hereof, and has caused
or will cause the Trustee to be designated as beneficiary of
those life insurance policies described in Schedule B, annexed
hereto and made a part hereof. These insurance policies, and any
other insurance policies that may be delivered to the Trustee
hereunder or under which the Trustee may be designated as
beneficiary, the proceeds of all such policies being payable to
the Trustee, and any other property that may be received or which
has been received by the Trustee hereunder, as invested and
reinvested (hereinafter referred to as the "Trust Estate"), shall
be held, administered and distributed by the Trustee as
hereinafter set forth.
ARTICLE II
Riahts of Settlor and Trustee in Insurance policies. During
the Settlor's lifetime, the Settlor shall have all rights under
any life insurance policies payable to the Trustee, including the
right to change the beneficiary, to receive any dividends or
other earnings of such policies without accountability therefor
to the Trustee or any beneficiary hereunder, and may assign any
policies to any lender, including the Trustee, as security for
any loan to the Settlor or any other person; and the Trustee
shall have no responsibility with respect to any policies, for
the payment of premiums or otherwise, except to hold any policies
received by the Trustee in safekeeping and to deliver them upon
the Settlor's written request and upon the payment to the Trustee
of reasonable compensation for services. The rights of any
assignee of any policy shall be superior to the rights of the
Trustee. If any policy is surrendered or if the beneficiary of
any policy is changed, this trust shall be revoked with respect
to such policy. However, no revocation of the trust with respect
to any policy, whether pursuant to the provisions of the
preceding sentence or otherwise, shall be effective unless the
surrender or change in beneficiary of the policy is accepted by
the insurance company. Upon the death of the insured under any
policy held by or known to, and payable to, the Trustee, or upon
the occurrence of some event prior to the death of the Settlor
that matures any such policy, the Trustee, in its discretion,
either may collect the net proceeds and hold them as part of the
principal of the Trust Estate, or may exercise any optional
method of settlement available to it, and the Trustee shall
deliver any policies on the Settlor's life held by it and payable
to any other beneficiaries as those beneficiaries may direct.
Payment to, and the receipt of, the Trustee shall be a full
discharge of the liability of any insurance company, which need
not take notice of this agreement or see to the application of
any payment, The Trustee need not engage in litigation to
enfQrce payment of any policy without indemnification
satisfactory to it for any resulting expenses.
ARTICLE III
provisions for Settlor and Settlor's Wife Durina Settlor's
Lifetime. The Trustee shall hold, manage, invest and reinvest
the Trust Estate (if any requires such management and investment)
and shall collect the income, if any, therefrom and shall dispose
of the net income and principal as follows I
(1 )
pay to or
from this
During the lifetime of the Settlor, the Trustee shall
apply for the benefit of the Settlor all the net income
Trust.
(2) During the lifetime of the Settlor, the Trustee may pay
to or apply for the benefit of the Settlor such sums from the
principal of this Trust as in its sole discretion shall be
necessary or advisable from time to time for the medical care,
education, support and maintenance in reasonable comfort of the
Settlor, taking into consideration to the extent the Trustee
deems advisable, any other income or resources of the Settlor
known to the Trustee.
(3) In the event that the Settlor is adjudicated to be
incompetent or in the event that the Settlor is not adjudicated
incompetent, but by reason of illness or mental or physical
disability is, in the opinion of the Trustee, unable to properly
handle the Settlor's own affairs, then and in that event the
Trustee may during the Settlor's lifetime, in addition to the
payments of income and principal for the benefit of the Settlor,
pay to or apply for the benefit of the Settlor's wife, Audrey F.
Wengert, such sums from the net income and from the principal of
this Trust as in its sole discretion shall be necessary or
advisable from time to time for the medical care and support of
the Settlor's wife, taking into consideration to the extent the
Trustee deems advisable, any other income or resources of the
Settlor's wife known to the Trustee.
2
ARTICLE IV
Settlor's RiQhts to Amend. Chanae or Revoke the Trust
Aareement. The Settlor may, by signed instruments delivered to
the Trustee during the Settlor's life: (1) withdraw property from
this Trust in any amount and at any time upon giving reasonable
notice in writing to the Trustee; (2) add other property to the
Trust; (3) change the beneficiaries, their respective shares and
the plan of distribution; (4) amend this Trust Agreement in any
other respect; (5) revoke this Trust in its entirety or any
provision therein; provided, however, the duties or
responsibilities of the Trustee shall not be enlarged without the
Trustee's consent nor without satisfactory adjustment of the
Trustee's compensation.
ARTICLE V
Discretionarv Provisions for Trustee to Deal with Settlor's
Estate and Make pavment of Debts and Taxes. After the Settlor's
death, the Trustee, if in its discretion it deems it advisable,
may pay all or any part of the Settlor's funeral expenses,
legally enforceable claims against the Settlor or the Settlor's
estate, reasonable expenses of administration of the Settlor's
estate, any allowances by court order to those dependent upon the
Settlor, any estate, inheritance, succession, death or similar
taxes payable by reason of the Settlor's death, together with any
interest thereon or other additions thereto, without
reimbursement from the Settlor's personal representatives, from
any beneficiary of insurance upon the Settlor's life, or from any
other person, All such payments, except of interest, shall be
charged generally against the principal of the Trust Estate
includable in the Settlor's estate for Federal estate tax
purposes and any interest so paid shall be charged generally
against the income thereof; provided, however, any such payments
of estate, inheritance, succession, death or similar taxes shall
be charged against the principal constituting *** and any
interest so paid shall be charged against the income thereof.
The Trustee may make such payments directly or may pay over the
amounts thereof to the personal representatives of the Settlor's
estate. Written statements by the personal representatives of
such sums due and payable by the estate shall be sufficient
evidence of their amount and propriety for the protection of the
Trustee and the Trustee shall be under no duty to see to the
application of any such payments. The Trustee shall pay over to
the personal representatives of the Settlor's estate all
obligations of the United States Government held hereunder which
may be redeemed at par in payment of federal estate taxes.
3
ARTICLE VI
Upon the death of the settlor, the Trustee shall divide the
Trust Estate (which shall include any property which may be added
from the Settlor's general estate) as follows:
(1) Creation of Trust A and Trust B. If the Settlor is
survived by the Settlor's wife, Audrey F. Wengert, the Trustee
shall divide the Trust Estate into Two (2) separate shares,
hereinafter designated as "Trust A" and "Trust B." Trust A shall
be composed of cash, securities or other property of the Trust
Estate (undiminished by any estate, inheritance, succession,
death or similar taxes) having a value equal to the maximum
marital deduction as finally determined in the Settlor's federal
estate tax proceedings, less the aggregate amount of marital
deductions, if any, allowed for such estate tax purposes by
reason of property or interests in property passing or which have
passed to the Settlor's wife otherwise than pursuant to the
provisions of this Article; provided, however, the amount for
Trust A hereunder shall be reduced by the amount, if any, needed
to increase the Settlor's taxable estate (for federal estate tax
purposes) to the largest amount that, after allowing for the
unified credit against the federal estate tax, and the state
death tax credit against such tax (but only to the extent that
the use of such state death tax credit does not increase the
death tax payable to any state), will result in the smallest (if
any) federal estate tax being imposed on the Settlor's estate.
The term "maximum marital deduction" shall not be construed as a
direction by the Settlor to exercise any election respecting the
deduction of estate administration expenses, the determination of
the estate tax valuation date, or any other tax election which
may be available under any tax laws, only in such manner as will
result in a larger allowable estate tax marital deduction than if
the contrary election had been made. The Trustee shall have the
sole discretion to select the assets which shall constitute Trust
A. In no event, however, shall there be included in this Trust A
any asset or the proceeds of any aS5et which will not qualify for
the federal estate tax marital deduction, and this Trust A shall
be reduced to the extent that it cannot be created with such
qualifying assets. The Trustee shall value any asset selected by
the Trustee for distribution in kind as a part of Trust A
hereunder at the value of such asset at the date of distribution
of such asset. Trust A shall be administered as hereinafter set
forth. Trust B shall be the balance of the Trust Estate after
the assets have been selected for Trust A.
(2) If the Settlor's wife shall not survive the Settlor,
Trust B shall be the entire Trust Estate.
Trust A and Trust B shall be administered as hereinafter set
forth.
4
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ARTICL~
Trust A Introductory Provision. Trust A shall be held,
administered and distributed as follows:
(1) Direction to Pay All Income to Wife. commencing with
the date of the Settlor's death, the Trustee shall pay to or
apply for the benefit of the Settlor's wife during her lifetime
all the net income from Trust A in convenient installments but no
less frequently than quarter-annually,
(2) Discretionary Payments of Principal by Trustee for
Benefit of Wife. In addition, the Trustee may pay to or apply
for the benefit of the Settlor's wife such sums from the
principal of Trust A as in its sole discretion shall be necessary
or advisable from time to time for the medical care, education,
support and maintenance in reasonable comfort of the Settlor's
wife, taking into consideration to the extent the Trustee deems
advisable, any other income or resources of the Settlor's wife
known to the Trustee.
(3) Provision for Complete Withdrawal bY Wife, The
Settlor's wife may at any time (and from time to time) during her
lifetime withdraw all or any part of the principal of Trust A,
free of trust, by delivering an instrument in writing duly signed
by her to the Trustee, describing the property or portion thereof
desired to be withdrawn. Upon receipt of such instrument, the
Trustee shall thereupon convey and deliver to the Settlor's wife,
free of trust, the property described in such instrument.
(4) Power in Wife to Cause Nonproductive Property to Be
Made Productive. The Settlor's wife may at any time by written
notice, require the Trustee either to make any nonproductive
property of this trust productive or to convert such
nonproductive property to productive property within a reasonable
time.
(5) General Power of Appointment in Wife. Upon the death
of the Settlor's wife, the entire remaining principal of Trust A,
together with any accrued and undistributed income therefrom,
shall be paid over, conveyed and distributed to or in trust for
such appointee or appointees (including the estate of the
Settlor's wife), in such manner and in such proportions as the
Settlor's wife may appoint in and by the Last Will of the
Settlor's wife, making specific reference to the power of
appointment herein conferred upon her. In disposing of Trust A,
the Trustee shall be protected in relying upon an instrument
admitted to probate in any jurisdiction as the Last Will of the
Settlor's wife or in acting upon the assumption that the
Settlor's wife died intestate in case the Trustee has no notice
of th& existence of a Will of the Settlor's wife within Six (6)
months after the death of the Settlor's wife.
5
(6) Default Clause to pav Taxes Attributable to Trust A and
Balance Over to Settlor's Issue in Event Power of Appointment Not
Exercised. In default of the exercise of such power of
appointment by the Settlor's wife, or insofar as any part of such
Trust shall not be effectively appointed, then upon the death of
the Settlor's wife, the entire remaining principal of Trust A, or
the part of such trust not effectively appointed, shall be
distributed as follows:
(a) If the Settlor's wife has not specifically exercised
her power of appointment to pay any part of the estate,
succession, death or similar taxes assessed with respect to the
assets of Trust A, then the Trustee shall pay to the personal
representatives of the Settlor's wife's estate for the purposes
of paying such taxes the amount by which such taxes assessed by
reason of her death shall be increased as a result of the
inclusion of the assets of Trust A in her estate for such tax
purposes.
(b) The balance of the principal of Trust A or all of the
principal of Trust A if no amount is distributed under
subparagraph (a) shall be divided into equal shares so as to
provide One (1) share for each then living child of the Settlor
and One (1) share for each deceased child of the Settlor who
shall leave issue then living. The share provided for a living
child of the Settlor shall be distributed to such child. The
share provided for a deceased child of the Settlor who shall
leave issue then living, shall be distributed per stirpes to such
issue.
ARTICLE VIII
Trust B Introductorv Provision. Trust B shall be held,
administered and distributed as follows:
(1) Division into Shares for Children. Upon the death of
the survivor of the Settlor and the Settlor's wife, the Trustee
shall divide this Trust as then constituted into equal separate
shares so as to provide One (1) share for each then living child
of the Settlor and One (1) share for each deceased child of the
Settlor who shall leave issue then living. Each share shall be
distributed or retained in trust as hereinafter provided.
(2) Income/Discretionarv Invasion of Principal for
Children. After division into shares for children, all the net
income from each share so provided for a living child of the
Settlor shall be paid in convenient installments to or applied
for the benefit of the child until complete distribution of the
share as herein provided. In addition to income, the Trustee may
pay to or apply for the benefit of the child such sums from the
principal of his or her share as in its sole discretion shall be
necessary or desirable from time to time for his or her medical
6
. '
care, education, support and maintenance in reasonable comfort,
taking into consideration to the extent the Trustee deems
advisable, any other income or resources of the child known to
the Trustee.
(3) Distribution of a Child's Share. After division into
shares for children, when a child of the Settlor attains the age
of Twenty-five (25) years, the Trustee shall distribute to the
child one-half (1/2) of the principal of his or her share as then
constituted; and when a child of the settlor attains the age of
Thirty (30) years, the Trustee shall distribute to the child the
undistributed balance of his or her share. If a child of the
Settlor has already attained age Twenty-five (25) or age Thirty
(30) at the time this Trust is divided into separate shares, the
Trustee shall, upon making the division, distribute to the child
one-half (1/2) or all of his or her share respectively.
(4) Upon Child's Death to Child's Issue. After division
into shares for children, upon the death of a child of the
Settlor prior to complete distribution of his or her share, the
undistributed balance of the child's share shall be distributed
per stirpes to his or her then living issue, or in default of
such issue, per stirpes to the Settlor's then living issue,
provided, however, that if any portion of the share would
otherwise be distributed to a person for whose benefit a trust is
then being administered under this Trust B, that part shall
instead be added to that trust and shall thereafter be
administered and distributed according to its terms.
(5) Distribution of a Deceased Child's Share. Each share
set aside, upon division into shares, for a deceased child of the
Settlor who shall leave issue then living, shall be distributed
per stirpes to such issue.
ARTICLE IX
Trustee Succession. Trustee's Fees and Other Matters. The
provisions for naming the Trustee, Trustee succession, Trustee's
fees and other matters are set forth below:
(1) Naminq Corporate Successor or Substitute Trustee.
Except as otherwise provided herein, if PNC BANK, N,A. or any
successor as herein defined should fail to qualify as Trustee
hereunder, or for any reason should cease to act in such
capacity, the successor or substitute corporate Trustee shall be
some other bank or trust company qualified to do business in the
State of the Settlor's domicile at the time of the Settlor's
death, which successor or substitute shall be designated in a
written instrument filed with the court having jurisdiction over
this Trust and signed by a majority of the adult beneficiaries of
this Trust, or if they fail to act, by the court having
jurisdiction over this Trust.
7
(2) Standard Fee Schedule for Trustee with Special
provision re Minimum Fee. For its services as Trustee, the
Trustee shall receive an amount determined by its Standard Fee
Schedule in effect and applicable at the time of the performance
of such services; provided, however, all trusts then being
administered under this Trust Agreement or under any trust
agreements or trusts established by Will by either the Settlor or
the Settlor's wife with PNC BANK, N.A. as Trustee shall be
considered as one trust for purposes of determining the minimum
fee to be charged. If no Standard Fee Schedule shall be in
effect at that time, the Trustee shall be entitled to reasonable
compensation for the services rendered, subject to the minimum
fee limitation set forth above.
(3) Chanoe in Corporate Fiduciarv - Method of Successor
Selection. If any corporate fiduciary hereunder is merged or
combined into another corporation, then within sixty (60) days
after such merger or combination a successor or substitute
corporate fiduciary (which shall be some other bank or trust
company qualified to do business in the State of the Settlor's
domicile at the time of the Settlor's death) may be named in a
written instrument filed with the court having jurisdiction over
the Settlor's original corporate fiduciary by a majority of the
adult beneficiaries of this Trust, or if they fail to act, by the
court having jurisdiction over this Trust. If no successor is
named within the time specified, then the corporate successor
resulting from the merger or combination shall succeed to the
capacity of its predecessor without conveyance or transfer.
ARTICLE X
Definition of Trustee. Whenever the word "Trustee" or any
modifying or substituted pronoun therefor is used in this Trust,
such words and respective pronouns shall include both the
singular and the plural, the masculine, feminine and neuter
gender thereof, and shall apply equally to the Trustee named
herein and to any successor or substitute Trustee acting
hereunder, and such successor or substitute Trustee shall have
all the rights, powers and duties, authority and responsibility
conferred upon the Trustee originally named herein.
ARTICLE XI
Powers for Trustee. The Trustee is authorized in its
fiduciary discretion (which shall be subject to the standard of
reasonableness and good faith to all beneficiaries) with respect
to any property, real or personal, at any time held under any
provision of this Trust Agreement and without authorization by
any court and in addition to any other rights, powers, authority
and privileges granted by any other prOVision of this Trust
Agreement or by statute or general rules of law:
8
(1) To retain in the form received any property or
undivided interests in property donated to, or otherwise acquired
as a part of the Trust Estate, including residential property and
shares of the Trustee's own stock, regardless of any lack of
diversification, risk or nonproductivity, as long as it deems
advisable, and to exchange any such security or property for
other securities or properties and to retain such items received
in exchange, although said property represents a large percentage
of the total property of the Trust Estate or even the entirety
thereof.
(2) To invest and reinvest all or any part of the Trust
Estate in any property and undivided interests in property,
wherever located, including bonds, debentures, notes, secured or
unsecured, stocks of corporations regardless of class, interests
in limited partnerships, real estate or any interest in real
estate whether or not productive at the time of investment,
interests in trusts, investment trusts, whether of the open
and/or closed fund types, and participation in common, collective
or pooled trust funds of the Trustee, insurance contracts on the
life of any beneficiary or annuity contracts for any beneficiary,
without being limited by any statute or rule of law concerning
investments by fiduciaries.
(3) To sell or dispose of or grant options to purchase any
property, real or personal, constituting a part of the Trust
Estate, for cash or upon credit, to exchange any property of the
Trust Estate for other property, at such times and upon such
terms and conditions as it may deem best, and no person dealing
with it shall be bound to see to the application of any monies
paid.
(4) To hold any securities or other property in its own
name as Trustee, in its own name, in the name of a nominee (with
or without disclosure of any fiduciary relationship) or in bearer
form.
(5) To keep, at any time and from time to time, all or any
portion of the Trust Estate in cash and uninvested for such
period or periods of time as it may deem advisable, without
liability for any loss in income by reason thereof.
(6) To sell or exercise stock subscription or conversion'
rights.
(7) To refrain from voting or to vote shares of stock which
are a part of the Trust Estate at shareholders' meetings in
person or by special, limited, or general proxy and in general to
exercise all the rights, powers and privileges of an owner in
respect to any securities constituting a part of the Trust
Estate.
9
- -.-.-.-- .-'-
(8) To participate in any plan of reorganization or
consolidation or merger involving any company or companies whose
stock or other securities shall be part of the Trust Estate, and
to deposit such stock or other securities under any plan of
reorganization or with any protective committee and to delegate
to such committee discretionary power with relation thereto, to
pay a proportionate part of the expenses of such committee and
any assessments levied under any such plan, to accept and retain
new securities received by the Trustee pursuant to any such plan,
to exercise all conversion, subscription, voting and other
rights, of whatsoever nature pertaining to such property, and to
pay any amount or amounts of money as it may deem advisable in
connection therewith.
(9) To borrow money and to encumber, mortgage or pledge any
asset of the Trust Estate for a term within or extending beyond
the term of the trust, in connection with the exercise of any
power vested in the Trustee.
(10) To enter for any purpose into a lease as lessor or
lessee with or without option to purchase or renew for a term
within or extending beyond the term of the trust.
(11) To SUbdiVide, develop, or dedicate real property to
public use or to make or obtain the vacation of plats and adjust
boundaries, to adjust differences in valuation on exchange or
partition by giving or receiving consideration, and to dedicate
easements to public use without consideration.
(12) To make ordinary or extraordinary repairs or
alterations in buildings or other structures, to demolish any
improvements, to raze existing or erect new party walls or
buildings.
(13) To continue and operate any business owned by the
Settlor at the Settlor's death and to do any and all things
deemed needful or appropriate by the Trustee, including the power
to incorporate the business and to put additional capital into
the business, for such time as it shall deem advisable, without
liability for loss resulting from the continuance or operation of
the business except for its own negligence; and to close out,
liquidate or sell the business at such time and upon such terms
as it shall deem best.
(14) To collect, receive, and receipt for rents, issues,
profits, and income of the Trust Estate.
(15) To insure the assets of the Trust Estate against damage
or loss and the Trustee against liability with respect to third
persons.
10
(16) In buying and selling assets, in lending and borrowing
money, and in all other transactions, irrespective of the
occupancy by the same person of dual positions, to deal with
itself in its separate, or any fiduciary capacity.
(17) To compromise, adjust, arbitrate, sue on or defend,
abandon, or otherwise deal with and settle claims in favor of or
against the Trust Estate as the Trustee shall deem best.
(18) To employ and compensate agents, accou'ltants,
investment advisers, brokers, attorneys-in-fact, attorneys-at-
law, tax specialists, realtors, and other assistants and advisors
deemed by the Trustee needful for the proper administration of
the Trust Estate, and to do so without liability for any neglect,
omission, misconduct, or default of any such agent or
professional representative provided such person was selected and
retained with reasonable care.
(19) To determine what shall be fairly and equitably charged
or credited to income and what to principal.
(20) To hold and retain the principal of the Trust Estate
undivided until actual division shall become necessary in order
to make distributions; to hold, manage, invest, and account for
the several shares or parts thereof by appropriate entries on the
Trustee's books of account; and to allocate to each share or part
of share its proportionate part of all receipts and expenses;
provided, however, the carrying of several trusts as one shall
not defer the vesting in title or in possession of any share or
part of share thereof.
(21) To make payment in cash or in kind, or partly in cash
and partly in kind upon any division or distribution of the Trust
Estate (including the satisfaction of any pecuniary distribution)
without regard to the income tax basis of any specific property
allocated to any beneficiary and to value and appraise any asset
and to distribute such asset in kind at its appraised value; and
when dividing fractional interests in property among several
beneficiaries to allocate entire interests in some property to
one beneficiary and entire interests in other property to another
beneficiary or beneficiaries.
(22) In general, to exercise all powers in the management.of
the Trust Estate which any individual could exercise in his or
her own right, upon such t~rms and conditions as it may
reasonably deem best, and to do all acts which it may deem
reasonably necessary or proper to carry out the purposes of this
Trust Agreement.
(23) To purchase property, real or personal, from the
Settlor's general estate upon such terms and conditions as to
price and terms of payment as the Settlor's personal
11
representatives and the Trustee shall agree, to hold the property
so purchased as a part of the Trust Estate although it may not
qualify as an authorized trust investment except for this
provision, and to dispose of such property as and when the
Trustee shall deem advisable. The fact that the Settlor's
personal representatives and the Trustee are the same shall in no
way affect the validity of this provision.
(24) To lend funds to the Settlor's general estate upon such
terms and conditions as to interest rates, maturities, and
security as the Settlor's personal representatives and the
Trustee shall agree, the fact that they may be the same in no way
affecting the validity of this provision,
(25) To receive property bequeathed, devised or donated to
the Trustee by the Settlor or any other person; to receive the
proceeds of any insurance policy which names the Trustee as
beneficiary; to execute all necessary receipts and releases to
Personal Representatives, donors, insurance companies and othAr
parties adding property to the Trust Estate.
(26) To combine assets of two or more trusts if the
provisions and terms of each trust are substantially identical,
and to administer them as a single trust, if the Trustee
reasonably determines that the administration as a single trust
is consistent with the Settlor's intent, and facilitates the
trust's administration without defeating or impairing the
interests of the beneficiaries.
(27) To divide any trust into separate shares or separate
trusts or to create separate trusts if the Trustee reasonably
deems it appropriate and the division or creation is consistent
with the Settlor's intent, and facilitates the trust's
administration without defeating or impairing the interests of
the beneficiaries.
(20) To divide property in any trust being held hereunder
with an inclusion ratio, as defined in section 2642(a)(1) of the
Internal Revenue Code of 1986, as from time to time amended or
under similar future legislation, of neither one nor zero into
two separate trusts representing two fractional shares of the
property being divided, one to have an inclusion ratio of one and
the other to have an inclusion ratio of zero, to create trusts to
receive property with an inclusion ratio of either one or zero
and if this cannot be done to refuse to accept property which
does not have a matching inclusion ratio to the receiving trust's
ratio, all as the Trustee in its sole discretion deems best.
(29) If the Trustee shall act as the Personal Repres~ntative
of the Settlor's estate, to elect to allocate any portion or all
the Settlor's generation-skipping transfer exemption provided for
in Code section 2631 or under similar future legislation, in
12
effect at the time of the Settlor's death, to any portion or all
of Trust B or any other trusts or bequests in the Settlor's Will
or any other transfer which the Settlor is the transferror for
purposes of the generation-skipping tax. Generally, the Settlor
anticipates that the Settlor's Personal Representative will elect
to allocate this exemption first to direct skips as defined in
Code section 2612, then to Trust B, unless it would be
inadvisable based on all the circumstances at the time of making
the allocation; and to make the special election under section
2652(a)(3) of the Code to the extent the Settlor's Personal
Representative deems in the best interest of the Settlor's
estate.
ARTICLE XII
Marital Deduction Savinas Clause for Trust A. It is
expressly provided that the grant of rights, powers, privileges
and authority to the Trustee in connection with the imposition of
duties upon the Trustee by any provision of this Trust Agreement
or by any statute relating thereto shall not be effective if and
to the extent that the same, if effective, would disqualify the
marital deduction as established in Trust A hereof, It is the
Settlor's intention that the Settlor's wife under the provisions
of Trust A have substantially that degree of beneficial enjoyment
of the Trust Estate during her lifetime which the principles of
the law of trusts accord to a person who is unqualifiedly
designated as the life beneficiary of a trust and the Trustee
shall not exercise its discretion in a manner which is not in
accord with this expressed intention. The Trustee shall invest
the Trust Estate so it will produce for the Settlor's wife during
her lifetime an income or use which is consistent with the value
of the Trust Estate and with its preservation. It is expressly
provided that the Trustee shall not in the exercise of its
discretion make any determination inconsistent with the
foregoing.
ARTICLE XIII
Provision for Trustee to Act as Trustee for Beneficiarv
Under Aae Twentv-One. If any share hereunder becomes
distributable to a beneficiary who has not attained the age of
Twenty-one (21) years, such share shall immediately vest in the
beneficiary, but notwithstanding the provisions herein, the
Trustee shall retain possession of the share in trust for the
beneficiary until the beneficiary attains the age of Twenty-one
(21) years, using so much of the net income and principal of the
share as the Trustee deems necessary to provide for the proper
medical care, education, support and maintenance in reasonable
comfort of the beneficiary, taking into consideration to the
extent the Trustee deems advisable any other income or resources
of the beneficiary or his or her parents known to the Trustee.
Any income not so paid or applied shall be accumulated and added
13
to principal. The beneficiary's share shall be paid over and
distributed to the beneficiary upon attaining age Twenty-one
(21), or if he or she shall sooner die, to his or her personal
representatives. The Trustee shall have with respect to each
share so retained all the powers and discretions it had with
respect to the trusts created herein generally.
ARTICLE XIV
Trustee's Discretion in Makina Pavments to a Person Under
Aae Twentv-One. Incomoetent. or Incaoacitated Person. In case
the income or principal payment under any trust created hereunder
or any share thereof shall become payable to a person under the
age of Twenty-one (21), or to a person under legal disability, or
to a person not adjudicated incompetent, but who, by reason of
illness or mental or physical disability, is, in the opinion of
the Trustee unable properly to administer such amounts, then such
amounts shall be paid out by the Trustee in such of the following
ways as the Trustee deems best: (1) directly to the beneficiary;
(2) to the legally appointed guardian of the beneficiary; (3) to
some relative or friend for the care, support and education of
the beneficiary; (4) by the Trustee using such amounts directly
for the beneficiary's care, support and education. Provided,
however, that the Trustee shall not make any payment from Trust A
under (3) above.
ARTICLE XV
Power of Trustee to Resian Durina Settlor's Lifetime. The
Trustee may resign this trusteeship during the Settlor's lifetime
by giving the Settlor Thirty (30) days notice in writing
delivered to the Settlor in person or mailed to the Settlor's
last known address, the resignation to become effective as
hereinafter provided. Upon receipt of such notice, the Settlor
shall appoint a successor Trustee which shall be a bank or trust
company qualified to do business in the state of the Settlor's
domicile. Upon the failure of the Settlor to appoint a successor
Trustee who accepts the trust within Thirty (30) days from the
time notice was delivered in person or mailed to the Settlor, the
Trustee may resign to the court having jurisdiction over this
trust, which court may, if it deems advisable, accept the
resignation and appoint a successor Trustee which shall be a bank
or trust company qualified to do business in the state of the
Settlor's domicile. Upon the appointment of and acceptance by
the successor Trustee, the original Trustee shall pay over,
deliver, assign, transfer or convey to such successor Trustee the
Trust Estate and make a full and proper accounting to the
Settlor, whereupon its resignation shall become effective, The
substitute or successor Trustee upon acceptance of this trust and
the Trust Estate shall succeed to and have all the rights, powers
and duties, authority and responsibility conferred upon the
Trustee originally named herein.
14
ARTICLE XVI
Settlor Durina Lifetime to Desianate Substitute or Successor
Trustee, The Settlor during the Settlor's lifetime may name a
substitute or successor Trustee which shall be a bank or trust
company qualified to do business in the Settlor's domicile by
delivery to the Trustee herein a notice naming the successor or
substitute Trustee and indicating an intent to replace the
Trustee named herein. Upon receipt of such notice the Trustee
named herein shall pay over, deliver, assign, transfer or convey
to such substitute or successor Trustee (which accepts the
appointment as trustee), the Trust Estate and make a full and
proper accounting to the Settlor, whereupon the Trustee named
herein shall be discharged and have no further responsibility
under this Trust Agreement. Upon the failure of the Trustee to
make such conveyance the Settlor may apply to the court having
jurisdiction of this trust and such court may compel the
conveyance by the Trustee. The substitute or successor Trustee
upon acceptance of this trust and the Trust Estate shall succeed
to and possess all the rights, powers and duties, authority and
responsibility conferred upon the Trustee originally named
herein.
ARTICLE XVII
Discretion in Trustee to Terminate Small Trust and
Distribute to Income Beneficiarv. If at any time any trust
created hereunder has a fair market value as determined by the
Trustee at that time to be uneconomical to continue such trust,
said Trustee may terminate such trust and distribute the trust
property to the person or persons then entitled to receive or
have the benefit of the income therefrom or the legal
representative of such person. If there is more than one income
beneficiary, the Trustee shall make such distribution to such
income beneficiaries in the proportion in which they are
beneficiaries or if no proportion is designated in equal shares
to such beneficiaries.
ARTICLE XVIII
Settlor's Wife. If No Lonaer a Resident of Trustee's
Domicile. to Desianate Substitute or Successor Trustee, After
the Settlor's death, if the Settlor's wife is not a resident of
the state in which a trust administration office of the Trustee
is located, the Settlor's wife may name a substitute or successor
Trustee which shall be a bank or trust company qualified to do
business in the Settlor's wife's domicile by delivering to the
Trustee herein a notice naming the successor or substitute
Trustee and indicating an intent to replace the Trustee. Upon
receipt of such notice the Trustee shall pay over, deliver,
assign, transfer or convey to such substitute or successor
Trustee (which accepts the appointment as trustee), the Trust
15
Estate and make a full and proper accounting to the Settlor's
wife and the other beneficiaries under this Trust Agreement,
whereupon the Trustee named herein shall be discharged and have
no further responsibility under this Trust Agreement, Upon the
failure of the Trustee to make the conveyance the Settlor's wife
may apply to the court having jurisdiction of this trust and such
court may compel the conveyance by the Trustee. The substitute
or successor Trustee upon acceptance of this trust and the Trust
Estate shall succeed to and have all the rights, powers and
duties, authority and responsibility conferred upon the Trustee
originally named herein.
ARTICLE XIX
;
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Definition of Children. For purposes of this Trust,
"children" means the lawful blood descendants in the first degree
of the parent designated; and "issue" and "descendants" mean the
lawful blood descendants in any degree of the ancestor
designated; provided, however, that if a person has been adopted,
that person shall be considered a child of such adopting parent
and such adopted child and his or her issue shall be considered
as issue of the adopting parent or parents and of anyone who is
by blood or adoption an ancestor of the adopting parent or either
of the adopting parents. The terms "child," "children," "issue,"
"descendant" and "descendants II or those terms preceded by the
terms "living" or "then living" shall include the lawful blood
descendant in the first degree of the parent designated even
though such descendant is born after the death of such parent.
The term "per stirpes" as used herein has the identical
meaning as the term "taking by representation" as defined in the
Pennsylvania Probate Code.
ARTICLE XX
Definition of Words Relatina to the Internal Revenue Code.
As used herein, the words "gross estate," "adjusted gross
estate," "taxable estate," "unified credit," "state death tax
credit," "maximum marital deduction," "marital deduction,"
"pass, II and any other word or words which from the context in
which it or they are used refer to the Internal Revenue Code
shall have the same meaning as such words have for the purposes
of applying the Internal Revenue Code to the Settlor's estate"
For purposes of this Trust Agreement, the Settlor's "available
generation-skipping transfer exemption" means the generation-
skipping transfer tax exemption provided in section 2631 of the
Internal Revenue Code of 1986, as amended, in effect at the time
of the Settlor's death reduced by the aggregate of (1) the
amount, if any, of the Settlor's exemption allocated to lifetime
transfers of the Settlor by the Settlor or by operation of law,
and (2) the amount, if any, the Settlor has specifically
allocated to other property of the Settlor's gross estate for
16
"
:1:
I'
.
federal estate tax purposes, For purposes of this Trust
Agreement if at the time of the Settlor's death the Settlor has
made gifts with an inclusion ratio of greater than zero for which
the gift tax return due date has not expired (including
extensions) and the Settlor has not yet filed a return, it shall
be deemed that the Settlor's generation-skipping transfer
exemption has been allocated to these transfers to the extent
necessary (and possible) to exempt the transfer(s) from
generation-skipping transfer tax. Reference to Sections of the
Internal Revenue Code and to the Internal Revenue Code shall
refer to the Internal Revenue Code amended to the date of the
Settlor's death.
ARTICLE XXI
Simultaneous Death Provision presumina Beneficiarv
Predeceases Settlor. Reverse PresumDtion as to Wife. If any
beneficiary and the Settlor should die under such uircumstances
as would make it doubtful whether the beneficiary or the Settlor
died first, then it shall be conclusively presumed for the
purposes of this Trust that the beneficiary predeceased the
Settlor I provided, however, that if ~ne Settlor's wife shall die
with the Settlor as aforesaid, thr. Settlor directs that she shall
be conclusively presumed to have survived the Settlor.
ARTICLE XXII
pavment of Funeral Exoenses and Expenses of Last Illness of
Income Beneficiarv. On the death of any person entitled to
income or support from any Trust hereunder, the Trustee is
authorized to pay the funeral expenses and the expenses of the
last illness of such person from the principal of the Trust from
which such person was entitled to income or support,
ARTICLE XXIII
State Law to Govern. This Trust Agreement and the trusts
created hereby shall be construed, regulated and governed by and
in accordance with the laws of the Commonwealth of Pennsylvania.
ARTICLE XXIV
Spendthrift Provision. Except as otherwise provided herein,
all payments of principal and income payable, or to become
payable, to the beneficiary of any trust created hereunder shall
not be subject to anticipation, assignment, pledge, sale or
transfer in any manner, nor shall any beneficiary have the power
to anticipate or encumber such interest, nor shall such interest,
while in the possession of the fiduciary hereunder, be liable
for, or subject to, the debts, contracts, obligations,
liabilities or torts of any beneficiary.
17
.
..
.
Testimonium clause. IN WITNESS WHEREOF, the Settlor and the
Trustee have executed this Trust Agreement,
~~)r/~4
SETTLOR
PNe ~A' 1;
::~ 'Yi;:~ ,d-
TRUSTEE
18
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COMMONWEALTH
COUNTY
PENNSYLVANIA
DAUPHIN
SSI
OF
OF
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I, a Notary Public, within and for the Commonwealth and
county aforesaid do hereby certify that the foregoing instrument
of writing was this day produced to me in the above Commonwealth
and county and was executed and acknowledged by
.T;tmPR H. Rpq.... as \1;ron D~oc:dAIO""" of PNC BANK,
N.A., to be the free and voluntary act and deed of the corporate
Trustee.
WITNESS my signature this 13th
,
December,
Maronetta F. Miller
Typed Name of Notary Public
Horonetto lOTARIAl SEAL
Horr1'burg, 'p~f1ler, Notory Publ1.
~ C0n01SS1on E'P1re~H:h1~1 County
'. . 1995
20
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SCHEDULE ., A"
List of Assets
.
, '
...
SCHEDULE "A"
STANLEY A. WENGERT TUA
2626001 9308003
stocks:
Baltimore Gas & Electric Co
Bell Atlantic Corp
Corestates Financial Corp .
Dauphin Deposit corporation
Fulton Financial Corp PA
Iaaho Power Co
Keystone Financial Inc
Pacific Telesis Group
Pennsylvania Power & Light Co
Pilgrim Regional Bank Shares Inc
Susquehanna Bancshares Inc
Common Trust Funas:
900 shs
200 shs
130 shs
974 shs
374 shs
200 shs
3,651 shs
400, shs
900 shs
530 shs
875 shs
.'
PNC Intermediate Municipal Fund-PA
2,339 shs
., . . .
SCHEDULE "B"
List of Life Insurance policies
N<?NE
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STANLEY.-A WEN RT ,,'.
SETTLOR
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TRUSTEE
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REV-1547 EX AFP (IZ-951*
COHnOMWEA~TH OF ~NNSYLYANrA
OEP'U_T OF REVEN\Jt! HOTICE OF IHIlERITAHCE TAX
.UREAU OF I~OIYIOllAL TAXES APPRAISEHENT, ALLOWAIICE DR OISALLOIlAHCE
DEPT. a06al U 6
HAORI"""C, PA 1711.....1 OF OED C'TIOtlS AND ASSESSHEHT OF TAX DATE 07-08-9
ESTATE OF E G ANL A FILE NO. Z 9 -0 9
DATE OF DEATH 05-08-95 COUNTY CUMBERLAND
MOTE: TO INSURE PROPER CREDIT Te YOUR ACCOUKT, SUBHIT TilE UPPER PORTION OF TillS FORH WITH YOUR TAX
PAYHENT TO THE RECISTER OF WILLS. HAKE CHECK PAYABLE TO "RECISTER OF WILLS, ACENT"
REMIT PAYMENT TO:
"
ACN
101
DONN L SNYDER
315 N FRONT ST
HBG
PA 17101
REGISTER or WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
A"ount ....1 Ued
<, r:UT ALONG THIS LINE .... RETAIN LOWER PORTION FOR YOUR RECORDS
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CO~AllH OF PENNSVlVANIA
DEPAATHEHf OF REVENUE
BUREAU Of IHDIVIDUAl JAMES
DEPT. 210601 .
UIoRAIS.URa, PA 17UI-0601
NOTICE OF INNERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEOUCTIONS ANO ASSESSMENT OF TAX
ACN 101
DATE 07-0B-96
ST TE OF FILE NO,
DATE OF DEATH 05-0B-95 COUNTY CUMBERLAND
NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX
PAYMENT TO TNE REOISTER OF WILLS. MAKE CHECK PAYABLE TO "REOISTER OF WILLS, AGENT"
REMIT PAYMENT TO:
DONN L SNYDER
315 N FRONT ST
HBG
PA 17101
RE~ISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
AMount R..itt.d
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS .....
iiE-Ij=isci'i-Ex--iiiip--n1f: 95"i"iliificEnoFnitiHEififAiicE -YA'iniP' PRAisEif€ilT-;-,U.LOilANCE-O~ri-'---------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
STANLEY A FILE NO. 21 95-0591 ACN 101 DATE
TAX RETURN WAS. ( I ACCEPTED AS FILEO I XI CHANGED SEE ATTACHED
ESTATE OF WENGERT
07-0B-96
NOTICE
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l Eat.t. (Schedul. Al (1)
2. stock. and Bonda (Sch.dul. OJ (2)
5. Clos.ly Hald stock/Partnership Int.r..t (Schedule C) (3)
4. Hartg.g../Not.. Receivabl. (Sch.dule OJ (4)
S. C..h/Oank a.podt./Hile. Parlonal Property (Schedule EJ IS)
6. ~oJ"tly Owned Property (Schedul. fJ (6)
7. Tranefera (Schedule OJ (7)
a. Tot.l Au.t.
.00
.00
.00
.00
966.32
.00
477.732.27
18)
47B,698.59
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Fune"al Expen.../Adll. Co.t./Hhc. E)Cpen... ISchedule HI 191
10. Debt./Ho"tg.g. Liabilitie./Lien. CSchedule II 1101
11. Total Deduction.
12. Net V.lue of TaM R.tu"n
13. Charitable/Cove"nllental Beque.t. ISchedula JI
14. N.t V.lu. of Eat.t. Subject to Tax
B,B93.26
417.9it.
(111
U21
USI
U41
q.311 lq
469,387.39
.00
469,387.39
If an assessment was isauad previOUSly, linea
reflect figurea that includa tha total of ALL
ASSESSMENT OF TAX:
15. AMount of Lin. 14
16. Allount of Lin. 14
17. Allount of Line 14
11. Prinoipal Tax Du.
TAX CREDITS I
PAYMENT
OATE
08-0B-95
02-05-96
14, 15 and/or 1&, 17 and 18 will
raturns asseaaed to data.
NOTE:
at Spou..l "at.
taxable .t Lin..l/Cla.. A r.t.
taxable at Collat.".l/Cl... Brat.
(151
U61
(171
.00 X .00.
469.387.39 X .06.
.00 X .15.
US)
.00
28.163.25
.00
28,163.25
RECEIPT
NUMBER
AA04B093
AA0825BO
DISCOUNT 1+1
INTEREST (- I
1,315.79
.00
AMOUNT PAID
25,000.00
1,695.43
INTEREST IS CHARGED FROM 02-09-96 TO 07-16-96
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
2B.011.22
152.03
5.97
15B.00
. IF PAID AFTER OATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN '1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REflECTED AS A "CREDIT" IrRI, YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
.
RESERVATION. Eat.te, 0' dlced."U dvlng on or bafor. DIu""" 12, 1982 n If ."y future lntarut In thl ..tat. II ,,.en,flrrad
In po.....,on Or' "'JDy.~t to el... a (coUltar.U ben,Uel.,I.. of tM dlcadant .fbr thl Ixplratlon of any ..tat. for
11'. or 'or y..r., the COMonwldth hlnby IMpr...ly r...rvI. thl right to appral.. and ...... tran,'lr InharHancl hll.,
at thl hlflul Ch.. I (colhi.rIU nt. on an)' .uch tutur. Int.rut.
PURPOSE OF
NOTlCEI To fu1fll1 thl ,.,qulr...ntl af SICtlon 2140 of thl Inh.ritanc. and Estatl Tu Act, Act 22 of 1991. 12 P.S.
Slatlon 2140.
Detlch tM top portion of thlt Hotlc. ."d tub,1t with your ply..nt to thl RIght,r 0' WillI printed on thl r.v.r.. ,Id,.
"-"akl chick or .onlY order plyable tOI REGISTER OF MILLS, AGENT
All pIYlantl raulved 'hall llrat bl applied to eny Interut which .ay b, due with any ,....Ind.r appU.d to the t...
REFUND (CR)I A r.fund of . t.. cndlt, which w.. not r.qu.shd on the hM Return, ..~ b. nqu..t.d by co_pleUng an ooAppllcatlon
for Reftni of P.nn.vlvanl. Inhlrlhnu end Eltatl lB." (REV-1SU). AppllnUon. Ir. .v.llabl. at the Offln
of the RIgl.ter of Will., any of the ZS Rlv.nu. Dlltrlct Offlcel, or by ceiling the IPlclal Z~-hDUr
."....rlnll Ilrvlc. nueberl for foral ordlrlnSII In Plnnlvlv,"11 1-IOO-S6Z-2lIS0, out lid. Pennsvlvanl. and
within locsl Herrhbura erl' (17) 717"ao9~, TDDI (717) 77Z-2252 CIt.arlng rap.lr.d Only).
PA'lHENTI
OBJECTIONS, Anv p.rtv In Int.rut not ..thft.d with the .pprah...nt, ellowence or dl..Uowenca of d.ducUonl, or .....llMnt
of talC (Including dltcount or Inta,...t) II shown on this Notlc. IUlt obJlct within sixty (60) deYI of ncalpt of
thla Notice b~.
--wrlttln prot.st to the PI. D.put..nt of R.v.nul, laIrd of App..h, D.pt. 211021, Harrisburg, PI. 17121-10ZI, OR
--.I.ctlon to h.vI thl .eU.r dlt.ralnld .t audit of thl account of the plrsonel r.pr..."taUv., OR
--applel to the Orphanl- Court.
ADHIN
ISTRATlYE
CORRECTIONS I
Factual Irrorl dlscovlnd on this ........nt should b. .ddr....d In wrltlno tal PI. alpart.ent of Rlv.nul,
Bureeu of Indlvhtual Tax.., ATTNI po.t A.......nt R.vl... Unit, Oef't. Z10601, Harrhburg, PA 17121"0601
Phon. U17J 717-6S0S. S.. paOI S of the bookl.t "In.tructlon. for Inhlrltanc. lBx Rlturn t~r . R..ldent
O.c.dlnt" (REV-ISOI) for an eMplanatlon of 'd.lnlttr.tlval~ corr.ctabl. .rrora.
DISCOUNTI
If an~ hll due h peld within thr.. (S) cal.nder .ontht after the dlc.dlnt', d..th, . fl". p.rc.nt n;n discount of
thl tax paid h .1I0wld.
Th. 15:C t.1C .",..tv non"pertlolPIUon panalty It co.puted on the tot.1 of the hlC and Int.rut .......d, .nd not
paid bafor. Januerv II, 1996, the flrtt dlY ,ft.r the .nd of the tax l!l.n..t~ plrlod. Thlt non"p.rUclp.Uon
Pln.itv It .pp.'hbh In the la.. ..nnlr and In the the .... tI.. periOd a. you would tlPpe.1 the talC and Int.r..t
th,t hit bl.n .......d .. Indlcat.d on this notlc..
PENAL TV I
INTEREST.
Int.rslt It ch.rg.d blalnnlng with flrlt d.w of d.lInquencv, or nln. (9) .onthl and on. (I) dllv 'roe the d.t. of
de.th, to the date of p.y..nt. TllliC.. which b.cll.' d.lInquent b.'or. Janullry 1, 198Z b..r Int.rut .t the nt. 0'
.Ix (6:0 percent p.r annul calculahd .t II d.Uv rllt. of .000164. All tlM" which blca.. d.lInquent on .nd after
Janu.ry I, 1912 will b..r Intentt at . r.t. which wlll very fro. cal.ndar y.ar to calend.,. y..r with th.t r.t.
Bnnouncad by the PI. Depart.."t of R."enue. Th. IIPpllcabl. Int.r..t rat.. for 1912 through 1996 .r"
'!!!! Inta....t R.ta Dally Int.r..t Factar !!!!' Int.r..t Rate Dally Intlr..t Factor
191Z ZO:c .000S48 1917 .~ .000247
1915 16:C .000~51 1'11-1991 11' .OOQSOI
1914 II~ .OOQSOI 1'9Z .~ .aaaU7
1985 U. .00nS6 I"S"I99~ 7X .ao~I'z
1916 1O:C .000274 1995-1996 .. .000247
"-Inter..t I, c.lculat.d .. foUowar
INTEREST . BALANCE DF TAX UNPAID X NunBER DF DAYS OELINQUENT X DAILY INTEREST FACTDR
--AnV Notice I..uld aft.,. the talC blco... d.lInquent will r.flect an Intar..t calculation to flft.." US) daVI
beyond the d.lI of the .......ent. If p.y..nt II .ad. .fter the Inhr..t co.put_lIon d.t. thown on the
Notle., additional Int.r..t lU.t b. calcul,t.d.
.REV.147OEX ~I
PROBATE
112_
..- INHERITANCE TAX
EXPLANATION
OF CHANGES
DEPARTMENT OF REVENUE
BUft!AU~IN~OUAL1AX!'
DEPT. 2??oo1
I
D C rs Stanley A Wengert IFILE NUMBER 2195-0591
ACN 101
SCHEDULE ITEM EXPLANATION OF CHANGES
NO.
H 83 The family exemption has been reduced to $ 966.32 as there Is only that
amount of probate assets available to pay the family exemption. Non-probate
anets can not be used to fund the family exemption, see !i 3200 of the
Probate Estates and Fiduclary';s Code.
TAX EXAMINER: J. Paul Dibert
PAGE 1
ROW Copy
.
---. --,.,..~...._... .....
. ,
- - - - - - - __'___"_ __ -0 __ ___ __ _ ._.__ __" .__ __.. _._ __. ____ __ __ _ _ _ _ __
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~a: 'vr.,'IHNSYLV,. IA--.~,n" ,,",. \", 1,,,r,,
'. '.0.. d;,~ ~ '~,iif1~ivlNii '~v,5;~'~1~'fW;";_i~;-1,~:i~~:~;t'ri'i~-;r?,'c-s~::.~::.-8i.~~l{~i'f5~i{i9:~~~ ,.> " /;~
tt .... .. 'ii~' - "'_=""~'1':.':".!..._,~~.trD,'~~'j ....'-.f.."...:.."'.(".~",:.,_..,~".~.,.....~.--_....;."-:t,,,,,,'Y;,,.;~lJ.!- .
, . IN IYLU 'iAiNHIRiTAHcil'AAD.ITATiTAX:w,'i:,,:"'~"l:,;:'i\ .1,
.j.;4";1,''''-4=",-,~"-_"~lL",...,,--,"-_,,,",,,-_..~,,-.,.._.,, __...,.,..... " ._,'_;-:"_;_T,I>rJ:~'",;"',";."'_j,',, ;;>
RECEIVED FROM,
I
ACN
ASSESSMENT P:'
CONTROL Iii!
NUMBER
AMOUNT
PNC BANK NA
C/O PERSONAL TRUST SERVICES
POBOX 30S
MECHANICSBURG,PA 17011
101
.10tl.OO
tolD Hflr
ESTATE INFORMATION.
m Fll N M8ER
ri1 21-199~-0~91
m NAN.! 01 DECEOENT (lAST)
~ WENGERT STANLEY A
II DAT! 01 PAYMENT
EI POSTMARK T
COUNTY
SSN 172-16-89~0
(FIRST) MI
CUMBERLAND
DATE 01 OEATH
.'
f
REMARKS
m TOTAL AMOUNT PAID
11159.00
. PB ,"
?J47 c ~ ,I
RECEIVED BY '.I~, .: ~', .J) "v '/j
MARY C, LEWIS ;J J-j,-U'lIJ,;!)j1l'/1
REGISTER OF WILLS I
,'.
SEAL
PNC BANK NA
C/O PERSONAL TRUST SERVICES
CHECKtI 337618
REGISTER OF WILLS
>>,~."__u-"-_- - ~",......,....,._~.~ ~__:,~_:::~""" -::----:,....7- ~,-"- - - - - - ~ ~_~_=--<_~....-;_~_-.J
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT DF ACCOUNT
t ,,"
-
aUREAU OF INOIVIDUAL TAXES
INttERITAHCE fAX DIVISION
DfP1. ZlO6Dl
HARRISBURa, PA 11111-0601
In.III1I1", In.tll
DONN L SNYDER
315 N FRONT ST
HBG
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
A
PA 17101
08-05-96
WENGERT
05-08-95
21 95-0591
CUMBERLAND
101
AMount R..ttt.d
STANLEY
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
HOTEl To lnaur. proper credit to your account, eub.lt the upper portion of thla forM with your t.x pay.ant.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .....
iiE'v:iliiij-ix-"FP-io3':96ymn-.iiii-fNif€iiiTANC'E-TAX-ii'i'iiTiHif'WiiF-ACcciutiTnii..--m--n----n-m--
ESTATE OF WENGERT STANLEY A FILE NO, 21 95-0591 ACN 101 DATE 08-05-96
THIS STATEHENT IS PROVIOED TO AOVISE DF THE CURRENT STATUS OF TNE STATEO ACN IN THE NAHED ESTATE. SHOWN BELOW
IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT aALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.'
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 07-01-96
PRINCIPAL TAX DUE"
28,163.25
PAYMENTS (TAX CREDITS),
PAYMENT
DATE
08-08-95
112-05-96
07-16-96
RECEIPT
NUMBER
AA048093
AA082580
AA146528
DISCOUNT (+)
INTEREST (-)
1,315.79
.00
5.97-
AMOUNT PAID
25,000.00
1,695.43
158.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
28,163.25
.00
.00
.00
. IF ~AID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
C IF TOTAL DUE IS LESS TNAN tl,
NO PAYHENT IS REQUIRED.
IF TOTAL OUE IS REFLECTED AS A "CREDIT" CCRI,
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I
- -eo:1.:
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top portion of thl, MoUe. Met
thl rlv.r.. .I~.
lubIIlt with vour PIV"'" altdl PIV"'.' to ttM n... Met .ddnu
PAYttEHTI
DetKh the
pr1ntH on
If RfIIDtHT DE:t[J)E:HT lakl check or aoMV' ord.r plub" tal REGISTER OF WILLS, AGENT.
If NOH-AtIIDEMT DEaDENT ..... check or IIOMY order plv_11 tOI CO""ONWEALTH OF PENHSYLVAHIA.
All p.~t. rec.lvad ah811 b. ~pll.d '.r,t to ~v Int.r..t which "V be due with ~v r...lnder applied to the t...
RErUND (CA), A r.fund of . t.x crlMllt, whIch WI' not r.que.ted on thl f.. R.turn, "V bl r.qul.tld bv co.,l,tlnl -n
"APPlIcation 'or R.fund of Penn'vly~l. Inherlt~. ~ E,t,t. Tlx. (REV-1SISJ. application. .r. 1..11-'1. .t
thl OffiCI of thl Reglftt.r 0' Willi, ~v 0' the ZS Revenue DistrIct D,fle.. or fr~ thl D~.rt.ent'. Z~.hour
~.werlng ..tvlel ~'r. for 'ar.. ordlrlngl In P~'vlvenl. 1.IDD.J61.IDID, out.ld. P~.yIY~I.
~ within local Harrisburg ar.a (717) 717.109., TOO' (717) 771-2252 (H.arlng I.,alrad only).
REPLY TDI au..tlon. regarding arror. cont.lned on thl. notlc. should b. .ddr...ed tal PA O.p.rt-.nt 0' R.venue, aur.au
af Indlvldu.1 Ta..s, ATTNI Po.t A.......nt R.vl.w unit, D.pt. 210601, H.rrl.bUrg, PA 17121-0601, phona
(717) 717.6505.
DISCOUNT.
If any tl. due J, paid within thr.. (J) c.landlr .onth. If tar thl dacadant'. daath, I flv. pareent (5XJ dl.count
af tM ta. paid It allowed.
PEKlLTYI
Th. 15X tl. .-ne.ty non.plrtlclpltlon panalty I. co~utld on the tot.1 of the tl. and Int.r..t .......d, ~ not
p.ld ba'ar. Janu.ry II, 1996, the 'Ir.t d.y ,'t.r tM end of the ta. .-n..ty p.rlad.
INTEREST.
Int.r..t I. chargld b.glnnlng with 'Ir.t d.y a' dlllnqu.ncy, or nln. (,) aonth. and on. Cl) day fro. the data of
death, to the data 0' pay,ent. TaM.. which b.c... d.llnquent b.'ar. January 1, 1912 b.ar Int.r..t .t the rat. of
.1. (6X) p.rcent p.r ~ c.lculat.d at a d.ll~ r.t. of .00016.. All t,M" which b.c... dlllnquent on and a't.r
January 1, 19'2 will b..r Int.r..t at a rata which will vary 'roa cal.nd.r ~.ar to c.landar ~..r with that r.t.
~.d by tha PA D,plrt.ant of R.venu.. Thl appllc.bl. Int.r..t rat.. 'or 1'12 through 1"6 arl,
Yllr Int.rut Aata Dally Int.rut rlctor Yllr Intar..t A.t. aally Int.r..t ractor
1911 'OX .GlDS4. 1"7 'X .GlDZ'"
191J lOX .GlOU' 1911-1991 IIX .DOnOl
.... IIX .0GlUl 1992 'X .UDZ'"
1915 ISX .Gln56 199J.l". 7X .UD19Z
.... lOX .GDU'" 1995.1996 'X .UU.7
--Intare.t I. calculated .. fallowlI
INTEREST . aALANCE OF TAX UNPAID X KUNaER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
-.Any Notlcl I..ued .ft.r thl ta. bacote' delinquent will ra'lact an Int.r..t calculltlon to fifteen CIS) daYI
btlf'ond tM data af the ......Mnt. If plYHnt It aad. aft.r the Intarllt coaput.tlon datI shown on tM
Notlc., additional Int.r..t lU.t b. c.lculat.d.
I
i
I
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. ,
r--__..;...___________ ~____ _______ _ _ _ _ _______ __ _ _ ____ ___
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D~~AA048093i ,COMMO~~:;~~T~:.~:~:,~LVAN/A. '. ,.' , ..
i'.i~I':;'li .~~ OFFfCIAL RECEIPT. PENNSYLVANIA INHERfTANCE AND ESTATE TAX' .'
',.' ....~..,
. i~li;l
.-~~
RECEIVED FROM,
ACN
ASSESSMENT P:'
CONTROL iii
NUMBER
AMOUNT
&
PNC SANK NA
101
.e::l,ooo.oo
4242 CARLISLE PIKE
CAMP HILL PA 17011
- '010 HU,
ESTATE INfORMATION,
f:'I fIL NUMBER
li1 21-199!5-0!591
EJ NAME Of DECEDENT (lAST)
II DATE Of PAYMENT
m POSTMAR E
COUNTY
'OlDH'"
SSN 172-16-S9!50
(fiRST' (MI)
DATE Of DEATH
REMARKS
PNC SANK N.A.
SEAL
CHECK" 31!5494
REGISTER OF WILLS
.-- - ---------------.....-.--.-------- -- '-- _._----~--..--,.,..---~-
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further agrees to Indemnify the personal representative and save It harmless against all
liablllty, loss and expense (ineludlng. but not limited to, costs and counsel fees) which the
personal representative may Incur, whether due to the personal representative's negligence
or otherwise, as a result of making the above distributions without formal court audit or
other formal estate administration.
3. The undersigned hereby forever fully releases, compromises, settles and discharges
any and all claims, demands, actions or causes of action, legal or equitable, absolute or
contingent, vested or hereafter to accrue, which It may have against any other party hereto
or against the Estate of Stanley A. Wengert. deceased or the personal representative
thereof, by reason of any matter, cause or thing growing out of or relating to any property
or assets of the said Estate of Stanley A. Wengert. or growing out of or relating to any act
of the personal representative in the handling of said Estate, even if attributable to
negUgence. and agrees that any period for the Umltation of actions for the collection or any
erroneous distribution or distributions shall commence only at sllch time as the personal
representative shall have obtained actual knowledge of such erroneous distribution and that
in no event shall the period of collection of any erroneous distribution be less than two years
after the actual discovery thereof by the personal representatives.
5. The undersigned agrees to execute such additional releases as the personal
representative may submit In order to confirm the discharge from any further liablllty to the
parties In connection with said Estate.
. :
6. This Agreement, shall be binding upon the undersigned, its successors, personal
representative and assigns.
IN WITNESS WHEREOF the undersigned has hereunto set their hands and seal the
day and year first above written.
WITNESS:
PNC Bank, N.A.
~.,-.-4~ ~
~)o~. ~~fliJOifP~4t
EIN ~//P7JV(J,
Sworn to and subscribed
before me this ~t)
day of December. 1996.
'(I'.r~ /!~ ~AU)
Nota~ Public 0
NotarlalSaal
M VIcky Lynn Bogu~ NotaJv Public
echanrcsliulll Boio. liumberland Counlv
My Commission Expires Feb. 24. 1998'
Member. Pennsylvania AssoclaVon 01 NolarIll
UV.UOO rx. 11.q,)
I!!
M:S~
bilE..
",09
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15-111" - J /..}-
COMMONWEAltH 0' 'ENNsnVANIA
DfrAI'MENf 0' IIVn-mE:
.m, 210601
ItAUISlUIO. f'A 11 ".D601
o D H' t. I . A OMI Dt
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
fOR OATIS Of DIATH AnlR '2/31/91 CHICK HIU
If A SPOUSAL
POYIR" CUDn IS CLAIMID 0
mlNUMIU
o 2. Suppl.m.nlol R.lu,n
o Aa. fulure Inl.rell Compromh.
(lor dole. 01 deolh olt" 12.12.B2)
o 6. O.ced.nl Died Tellal. 0 .,. D.c.denl Molnlalned a Living T,uII
(Allo,h 'opY of Will) (Allo,h copy 01 Trull)
ALL CORRESPDNDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BB DIRECTED TOI ' '
NAM! (OM'UU MAltiNG ADDl
IHllAt
Iii
lil
bI
o
KI'W; Iln
SOCIAL II .'" HUMUI
~I
COUNTY COOE
OECIDlm'. COMPIlIt ADDlln
403 Mountain Street
P.O, !lox 226, Sumnerda1e,
e"" Cumberland
AMOUNt UCIIVID Isn IH'UUC1'OHlj
03,
05.
IqclLl
YEAR
5Cl1
NUMBER
PA
17093
R.malnd.r Relurn
(10' dole. of deolh prior 10 12.13.B2)
F.d"al Ellal. Tax R.lu,n R.qulr.d
,d
""
""
i:5
(,j
-...J
(Bl
-0-
- 8. Total Numb., of Safe D.pollt Box..
(21)
(2IA)
(2IB)
1\e-.JIIl1 (,q 11l>3)
-0-
-0-
-0-
.' .~.
_ry:lJ
~ '"
.) ()
ALL PROPER~HELD JOtNTLY
BETWEEN HUS~~ AND WIFE
, -...J
.1'"
ifj'()
".-
21. If lIn. 18 II gr,ole, rho" lIn. 19, ."I.r Ih. dlff.r."c. on L1n. 21. Thllll the TAX DUE.
A. Enler Ih. Inl".., on Ih. balanc. due on Une 21A.
8. Enl.r ,h. 10101 of L1n. 21 and 21 A on line 21 B. Thil II the BALANCE DUE.
Make Ch.cle Payabl. 101 R.gIII., of Will., Ag.nl
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECI< MATH ~
Under p.naltl.. 01 per fury. I declar. that I have .Ilomln.d thll r.lurn. Including accompanying schedules and Itol.m.nll, and '0 Ih. bll' of my ~nawl.dg. and b.lI."
It II Iru., carr.ct and campi. I.. I d.c1ar. Ihol 011 r.ol '1101. hal bltn r'part.d 01 Iru. mark., '1olu.. O.clorallon of pr.par.r oth.r Ihan Ih. p'rlanol r.pr...nlall'l' II
bOI.d on olllnlormollon of which pr'par.r hOI any ~nowl.dg..
l'ONAruU 0' 'U10N .U'ONSIILf 'Ol 'lUNG .UUJlN AOOlUS OAff
?nd-O _
I" A"'IC.III,lulvmHO 1'0\111'1 1'4...... ""II, JtlllANDNIDDlI '"11'.11
King, Dorothy L. King
o I. Original R.lurn
o 4. lImlled Ellole
t'llii
"0
"z
52
Im'HONl HUMIU
533-8315
z
o
I
..
I. Reol E.lole(Schedule A)
2. Sloc~. and 80ndl (Sch.dul. 8)
3. ClolIl)' H.ld SloclllPartn.nhlp Inl.'II,(5ch.dul. C)
A. Morlgag.. and Naill R.celvobl. ISch.dul. OJ
5. COlht 80n. Dopollll & Mllc.llon,oul P.rlanal Propltty
(Schedule E)
6. Jolnlly Own.d Prop.rty (Sch.dul. f)
7. T.o.oI", (S,hedule GI(Schedule II
8. Tolal Gro.. AU"I (tolalUnll I.")
9. Fun.ral bp.n..., Admlnlltrollv. COlh, Mllc.Uan.ou.
b:p.nlll (5ch.dule HI
10. Debh, Morlgoge 1I0bllllle., lie.. (Schedule I)
11. Tolol Oedudlo", (1010111... 9 & 10)
12. Nel Valu. of Ellal. 11In. 8 mlnu. Un. 11)
13. Charltabl. and Gov.,nm.nlal a.qu'lh (5ch.dul. J)
IA. N.I Value Sub Ict to Tall Un. 12 mlnulUn. 13)
1.5. SpoulQI TroMl"" (la, dol.. of d.ath o'l.r 6.30.9'"
5.. Inllructlonl far Af,pllcabl. P.rc.nlag. on Rn.fI.
Sid.. (Indud. valu.. rom Sch.dul. K or Sch.dul. M.I
16. Amount of lIn. l.c 101labl. 01 6% rol.
(Includ. volu.. from Sch.dul. Ie or Sch.dul. M.)
11. Amounl of lIn. 1.4 toxabl. 01 15% rat.
(Indud. 'tolu.. from Sch.dul. K or Sch.dul. M.I
18. Principal tall due (Add 1011 from Un.. 15, 16 and 17.'
19. Cr.dll. Spoulal Ponrt)' Cr.dll P,lor Paym.nll
,(II) -0-
(12) -0-
(13) -0-
(14) -0-
M.__ -O-
M .06_ -0-
-O-
M .15 _
(IB) -0-
(191 -0-
(20) -0-
P.O. !lox
Hershey,
341 .Q.Q
PA 17"3->.r
(11 -0-
t 2) -0-
-0-
(3) -0-
141 -v-
(5)
161 -0-
171 -0-
(9) -0-
-0-
(10)
:u..;
)>~
(IS)
(16)
1171
Dllcounl
Inl.rell
+ +
20. If Un. 19 h gt.aler Ihan lIn. 18, enl., Ih. diner.nce on line 20. Thll II the OVERPAYMENT.
a O...rm~".......I_'J'I'..U".""I'I'III"'I.'."llTI":'nn_.........'....l1!JI.III....1
1I0NAIUlf 0' '.I'AIU OlHU 'HAN unUIN'AIIVf
S:-dIAI~ BtJ
AODllU
p.o, B~~ JI1,
0'''3)1 /'l7
'I~UOI n. (1.'7)
.
SCHEDULE E
CASH. BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
c~tl':,'~M~~'r~\lll"N"
~"IDIN' DlelDim
EO
Robert Raymond King. Jr.
(An ,,.,erty ..."tl,........d wllh .... II,hl of lurvl.."hrp mud 1M "1.cI,..d 'n Ichedul. PI
PI.a.. Print ar l' .
B
ITEM
NUMBER
DESCRIPTION
VALUE AT
DATE OF DEATH
$
(AHach addlllonol .~. M 11" ",,,,.11 mOrll .pace I. n"d.d.1
II\l.Uotll. ell....
-!;~~
COMMONWrAUIt 0' PIHNIYlVANIA
INHunANcr 'AI( IltUIN
IrllDINt DrCIDINr
SCHEDULE F
JOINTLY.OWNED PROPERTY
ISTATI OP
Robert Raymond King
Joln'tenon'I,I,
PILI NUMBER
Jr.
NAMI
ADDRlU
---_._-~-
RlLATIONSHIP TO OICIOINT
A.
B.
c.
Joln"y.owned propertYI
ITEM LlTTIR DATI
POR
NUMBEI JOINT MAD I DESCRIPTION OP PROPERTY TOTAL VALUI DICD'S DOLLAR VALUI OP
TlNANT JOINT OP ASSIT '1\ INT. DICEDINT'S INTlRIST
1.
TOTAL IAha enle, on line 6, Recopllulatlonl S
(II mort 'poc. I. n..d.d in.." odditionol ,h..,. 0' .om. 11,.1
lEY.1I10 IX+ 1'.I7}
.
COMMONWIALTH 0' 'INNIYLVAHIA
INHllnAHct 'AX II'UIN
IUIDIN, DlelDINT
SCHEDULE G
TRANSFERS
PLEASE PRINT OR TYPE
mATI O.
fill NUMiiiR
Robert Raymond King, Jr.
_.__._--_._~------
'HIIICHIDULI MUIT al COMPLITID AND "LID" 'HI ANIWIR '0 ANY O' 'HI QUIITIONI ON 'HI nVIRlIllDI O' 'HI COVIR IHIIT II VII.
ITEM DESCRIPTION OF PROPERTY TOTAL VAlUE DECO, DOLLAR VAlUE
EXCLUSION '"' OF ~CEOENT'5
NUMIER 'neW. no".. o(,he ',onl(".., th.I, ,.Iafklttlhfp to GIC.d.n', dol. o( ',ani"', OF ASSET INT. I TEREST
.
TOTAL (Aho .nl" on IIn. 7, R.coallulotlan) S
fl'mo,. Ipoce '1 n..d.d, In.." addifional Ih,,'1 0' lam. liz."
11'1011111"""11
-!j~
COMMONWeALTH 0' peNNSYlVANIA
INHUITANCe TA'" IlITU.N
UIIDINT DeceDINT
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
PI. a.. Print or T .
Robert Ra
ITIM
NUMBER
I Jr.
DESCRIPTION
AMOUNT
A. Fun.ral bp.n....
1.
B.
Admlnl,'ratlv. Co. I.,
P.non.1 R.p....nl.lI.. C.mmllll.n.
Socl.1 S.curlty Numb.r .f P.".nal R'p....n'all..,
Voar Com millIon. paId
1.
2.
AII.rnll)' Fe..
3.
family Exompll.n
Clalm.n'
Add..1I of Clalm.nl 01 dscoden". dS.lh
Stree' Add....
Rol.lI.n.hlp
City
4. Prob.to Fee.
C. MI.collano.u. bpon....
1.
2.
3.
4.
5.
6.
7.
8.
51.10 Zip C.de
TOTAL (AI.. .nlsr on IIn. 9, R.capltulallon) S
(If more .paco I. nood.d, fn.ort add"'onal .hooto of .am. slz..)
L ..~ ~.... -~:'_'~:':~"~O-"_:,
...~--""--. -
: ,;",,"t',,","_i--,.",,-""'>''; ,.'>-"""-wt.
.. "ol't .-
. ,,,...:
. .
..~fjlllntl"'J '*'
COMMOHWtAltH O' .eNN'YlVANIA
1N".IIANe. IAI InUIN
.....O.NI OIC.DlNI
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS
STATI Of
PlIo" Print or T I
BER
,i
d Kin Jr.
ITIM
NUMBER
DESCRI"IDN
AMOUNT
i
,
t
,
1.
I
"
TOTAL (AI.o enter on line 10. Recopltvlollonl $
III mo,. 'poce I. neer/er/. In.ert or/r/illono/ ,heel. 01 .ome ".e.1
, ,
REV.1649 EX+ (1195)
*
SCHEDULE 0
TRANSFERS TO SURVIVING srOUSE:
~nlor.....n.VN&\
HIlIJ'JANCI UJI UlWH
..->IT............
UTATBor
Robert Raymond King, Jr.
.U.NWhN'
Rl' : Enter the dcta1rt1on and v.lu. Dr .lIln1n.... both ta.abl. and non.uuhl.. ftJUdlna or IOC'llon. (net of dtdLlctlona)
\\blda au to the decedml"lUrvlvln . "Ut. .Uon or law. or othnwllC.
Dcsc:rlpllon Or Items ,,",ount
I
Put A ToUt: Enter tbI ~ Ihown on Ihe ncapltulation abect in the Dtce.tnt Inromtllllon Section.
Eleellen To Subject Property To Tn Under Seellon 1113(A) AI A Tanble Tran.rer By This Decedent.
U Ilnut Of .1mI1................ medI!be roqu\mnenb orsedlon 11IJ(A~ ond:
L The trull Of .1mI1.. 1lIT.......n1 II IlIled on Schedul. o. ond
b. 1be value ortht tnut ordml1ar arranlcment I, entered In whol. or lnpan u an wet on Schedule O.
then !be tnror...... pcnonal rcpmcntlllve mlY opcctn..lly Id<nIll'y!be tnut (III Of Ilhctloo.1 ranlon Of I"T"""I" to be Included In !be .I.ctlon to have
IUm trust Of limit... rrorcrtY ","led u . taxabl. tnnIrer in \hI, at&l.. If leu than the mtlrt vIlue of the lIUlt Of' .Imllu property I. Included u .
taubl, tranal"tr on Schedul. 0. Ihe ~1 rq'Ifnmtallv.lhall be COf\Iltned 10 hay, made the .1",lon nnly.. to. (ractlon of Lho bud or .Imil., Miniment.
The numeralor o(thl,lhdlon ls cqulltothe amount orlhl tnlIl or tlmllar UTiII1lcmm1lnc1u&ed u ataxabl. alld on Schedule O. The dmomlnatOC' b equal
to tho total valu. orthl tnut ot .lmlt., atrMaemmL
ELICI'IONI Do )'CHI_1ut....n 8ccUotl2113(A) to 'fta' .. a talAble tnuur,r In thb dt.t<< aU or a purtlon or. 'rult or .Imllar arnnl,m,nt
cn..... for the IDle .... or thb .tcttl,nt'.nnhinl'poUII .urtnl the ,un'lvln..poW,I. ,nlln Urdlm,'
VES 0 NO D Blpelure nit.
Not.1 !r'h, ,I,dlon appUtt 10 man Ihan on_ 'nut or.lmU., nranatmtnt, thtn ..,p.nl' rann mill' be rieur. an. nit..
Part B: EnUr!be dcKriptlon and VltUI ohlllntcmtl, both ....ble ond .........bl.. "Iudl... or IOUllon, (ncI or deductiON)
much to tho ckccdent',lUI'Vivin. lot ror ~hJth. Scdlon 2113 (A election I. bcln made.
Oeser! lion orllems i\moUnI
I
rlrtBTolal