HomeMy WebLinkAbout95-00849
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OATil 0... PEllSONAL IlEPllESENTATIVE
('O:\lMO:\,\\'EAI:11I OF l'El"l"SYI.\'ANIA l ,H
COl' yJ'\' OFCII~~IIFJ{JJ\NIJ .___.______ __ J >I.
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No. JI- Iqq6- &'4Q
Eslul~ 01'
IIIWEIlI.\' C. STICKEl.
I Ueccused
DECREE 0... I)IWIIATE ANI> GRANT 01: I$ITEltS
ANI> NOW -1!Q.VJ!Jllhe,~!th_____ 19~_., III cOII,lderullollof Ihe pellllollol\
the rever,e ,Ide hereof, S1ul,fIlClUr)' proof IIIII'IIIS heell pre,elued hefore me,
IT IS I>ECREEI> Iluu Ihe 11I'lnllllelu('ldnlcd___:i~u.t~mh.!i.LIJL 1991
descrlhedlherelll he IIdmllled 10 prohnle IIl1d llIed of recurd liS rhe 111M will of
"everlv C. SLlckel
nnd Lellers :l:l:.tILwnlUltUJ:Y
nre hereby srnnled to--HillJ..olIL.R.. SLlcl",l
FEES
Probnte, I.ellers, Ele. ..,.,..,. $ 235.00
Shon Cenlfienles( 31 . . . . . . . , ., $__15~. 88
x-pages ""30
RenunelUtion ...........,.... $
.1f'P $-5--0.0
TOTAl. _ $ 291.00
Filed .NOVEMBER. .13,. .19.95..... ... ..
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1,4 I~cnt Nuln Stt'I1l't
Ncchul11cnburg, PA J l055-03J8
Al>IIRtss
(71 7)697-8528
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MA1LED LETTERS AND ORDER TO ATTORNEY NOVEMBER 14,
1995.
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NellieM.~ Fergus, Esq~
'776'Valle:yviewRoad
Pittsburgh, PA ,15243
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BCS:NMF 9/3/9l
..... WILL **.
I, BEVERLY C. STICKEL, of Bethel Park Borough,
Allegheny county, Pennsylvania, do make this my Will, hereby
revoking any and all Wills and Codicils at any time heretofore
made by me.
FIRST: I direct that the expenses of my last illness
and funeral be paid out of my estate as soon as may be convenient
after my death.
SECOND: Except as I may have provided in a memorandum
signed by me and kept with the original of this will or with my
copy thereof, I give my personal effects, household effects and
other tangible personal property to my husband, WILLIAM R.
STICKEL, if he survives me for a period of thirty (30) days, If
he does not so survive me, I give said property to my two
children, KATHRYN S. FUCHS and JEFFREY TODD STICKEL, if they
survive me, in such nearly equal shares as they shall select or
all to whichever of them survives us both. I direct that any
items of tangible personal property not so selected shall be sold
and the proceeds thereof added to my residuary estate.
BCS:NMF 9/3/91
THIRD: If my husband, WILLIAM R, STICKEL, survives me,
I give to my said husband and to my two children, KATHRYN S,
FUCHS and JEFFREY TODD STICKEL or the survivor of said children,
said children or the survivor of said children being hereinafter
referred to individually and collectively as the "Independent
Trustee") to hold IN TRUST as
FUND A
the minimum amount necessary to reduce my Federal estate tax
(exclusive of any tax imposed under section 4980A(d) of the
Internal Revenue Code) to zero after the use of the unified
credit and any other credits available to my estate (exclusive of
any credits the use of which would increase my total death
taxes) . This amount shall be computed as if all qualified
terminable interests were elected as part of the marital
deduction on my Federal estate tax return, regardless of the
election actually filed.
(A) The Trustees shall invest and reinvest Fund A and shall
distribute the net income (hereinafter call "Income") and
principal as follows:
(1) During the lifetime of my husband, WILLIAM R.
STICKEL, the Trustees shall pay the Income to him or for his
benefit, in quarter-annual or more frequent installments, and the
Independent Trustee may expend in addition such sums from the
principal as the Independent Trustee considers advisable for his
welfare and comfortable support; PROVIDED, however, that my
husband may at any time withdraw any or all of the principal. If
any unproductive assets are held in Fund A, my husband may
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require that they be converted into income-producing assets
within a reasonable period of time,
(2) Upon my husband's death, if the trust has not
already terminated, the remaining principal and any Income
accrued or on hand shall be distributed outright to or on further
trust for such one or more persons, corporations or other
organizations, including his estate and creditors, as my husband
directs by specific reference to Fund A in his Will, and any
unappointed portion shall be added to Fund B; PROVIDED, however,
that unless my husband has directed otherwise, the Trustees shall
pay therefrom to his personal representative or directly to the
taxing authorities such amount, if any, as his personal
representative certifies to be the additional death taxes
resulting from the inclusion of Fund A in his estate for tax
purposes.
(B) The right of my husband to the Income shall not be
subject to assignment, alienation, pledge, attachment or claims
of creditors.
(C) To the extent that the amount to be held as Fund A is
satisfied with property in kind, such property shall be
distributed at its value as finally determined for Federal estate
tax purposes in my estate or at its market value as of the date
of distribution, whichever is the lower. There shall be excluded
from Fund A any property or the proceeds of any property which
does not qualify for the marital deduction. If my husband and I
die under such circumstances that there is no sufficient evidence
that we have died otherwise than simultaneously, if shall be
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conclusively presumed for the purpose of this Article that my
husband survived me.
ID) If my husband disclaims his interest in any portion of
Fund A, such portion shall be added to Fund B, and my husband
shall have all the rights therein hereinafter set forth with the
exception of any power of appointment. If my husband dies before
accepting any benefits, his personal representative shall have
the right to disclaim his interest in all or a portion of Fund A.
FOURTH: All the residue of my estate I give to my husband,
WILLIAM R. STICKEL, and my two children, KATHRYN S. FUCHS and
JEFFREY TODD STICKEL, said children or the survivor of said
children being hereinafter referred to individually and
COllectively as the "Independent Trustee", to hold IN TRUST as
FUND B
in the manner set forth below.
IA) The Trustees shall invest and reinvest Fund B and shall
distribute the Income and principal as follows:
(1) During the lifetime of my husband, WILLIAM R.
STICKEL, if he survives me, the Trustees shall pay the Income
quarter-annually to him or for his benefit, and the Independent
Trustee may expend in addition such sums from principal as the
Independent Trustee considers advisable, in view of other readily
available funds of which the Independent Trustee has knowledge,
to provide for his welfare and comfortable support. The Trustees
shall also pay to my husband such portions of the principal as he
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BCS:NMF 9/3/9l
requests in writing, not to exceed in anyone calendar year on a
noncumulative basis (il if he dies before December 1, FIVE
THOUSAND ($5,0001 DOLLARS, or (ii1 if he is living on December l,
the greater of FIVE THOUS1\ND ($5,000) DOLLARS or five (5% 1 per
cent of the aggregate value of the principal as of December l.
(21 Upon the death of my husband, if he survives me,
the principal shall be distributed outright to or on further
trust for such one or more of my descendants as my husband
directs by specific reference to Fund B in his Will; PROVIDED,
however, that he may not exercise this power in favor of his
estate, his creditors or creditors of his estate.
( 3 ) Upon my husband's death if he does not exercise
his power of appointment in full, or upon my death if he does not
survive me, the principal of Fund B or the remaining portion
thereof, together with any additions from Fund A or elsewhere,
shall be divided into two equal shares for my children, KATHRYN
S. FUCHS and JEFFREY TODD STICKEL, and paid outright to them, per
stirpes, subject to the provisions of subparagraph (a1 below.
(a) If either child is not then living, her or
his share shall be paid to my said child's then living issue per
stirpes, subject to subparagraph (b) below, or if she or he has
none, shall be added to the share of my other child.
(b1 If any grandchild of mine under the age of
twenty-one (2l) years becomes entitled to a share under
subparagraph (a1 above, otherwise than by reason of the exercise
of a power of appointment, such share shall not be paid out, but
shall be held in a separate trust, until my said grandchild
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BCSINMF 913/9l
attains such age, the Trustees shall pay to him or her or expend
for his or her benefit so much of the Income and principal as
they consider advisable and shall add the rest of the Income to
the principal and invest it as such. When my said grandchild
attains the age of twenty-one (2l) years, the principal shall be
paid to him or her free of trust. If he or she dies before such
time, the Trustees may pay part or all of his or her funeral
expenses, and the rest of the principal shall be distributed,
outright or on further trust, as my said grandchild directs by
specific reference to this Article FOURTH in his or her Will.
Any unappointed principal shall be paid to my said grandchild's
surviving children equally or, if he or she has none, to the then
living issue per stirpes of his or her parent who was my child,
that share of any other grandchild under such age to be added to
his or her separate trust hereunder. If my said child has no
issue then living, the principal shall be added to the share of
my other child and shall be distributed outright to her or to
him.
(4) If I have no issue living at the death of the
survivor of my husband, my children, any grandchildren and me,
any remaining unappointed principal shall be paid to those
persons who would have been entitled thereto if my husband and I
had each owned one-half (1/2) thereof and we had both died at
that time intestate, unmarried and domiciled in Pennsylvania.
(5) The Trustees may combine any trust hereunder with
any similar trust created by my husband.
(B) If, on the termination of any foregoing trust, a share
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BCSINMF 9/3/91
of principal is dirccted to be paid to any person who is then
under the age of twcnty-one (2l) years, such share shall not be
paid out, but shall be retained by the Indcpcndent Trustee in a
separate trust. Until he or she attains such age, the Trustee
shall pay to said person or cxpend for his or her benefit so much
of the Income and principal as it considers advisable and shall
add the rest of the Income to principal and invest it as such,
When said person attains such age, the principal shall be paid to
him or her. If he or she dies before such time, the principal
shall be distributed, outright or on further trust, as he or she
directs by specific reference to this paragraph in his or her
Will, and any unappointed portion shall be paid to the persons
entitled to his or her estate.
(C) If the Independent Trustee considers the principal of
any trust to be insufficient to warrant establishing or
continuing the trust, the Independent Trustee may pay the
principal to the Income beneficiary or, if he or she is under the
age of twenty-one (21) years, to a Custodian for him or her under
an appropriate Uniform Gifts or Transfers to Minors Act, to be
selected by the Trustees,
(D) Income allocated to a minor may be expended for his or
her benefit or may be paid to his or her natural guardian, to the
guardian of his or her person or estate or to a Custodian for him
or her under an appropriate Uniform Gifts or Transfers to Minors
Act, without liability on the part of the Trustees to see to the
application thereof, The Trustees may also deposit amounts in an
interest-bearing account in the minor's name in a banking
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department or elsewhere and may pay a reasonable allowance to the
minor.
(E) The interest of any beneficiary, including a
remainderman, in Income or principal shall not be sUbject to
assignment, alienation, pledge, attachment or claims of creditors
while the funds are in the hands of the Trustees, but this
sentence shall not restrict the exercise of any power of
withdrawal or appointment hereinbefore granted.
(F) Except as may be otherwise specifically hereinbefore
provided, on the death of a beneficiary, any Income accrued or
received after the last regular Income payment date shall be
treated as accruing after the beneficiary's death. All stock
dividends in shares of the distributing corporation are
principal.
FIFTH: (A) The Trustees hereunder shall have the
following powers, in addition to and not in limitation of those
granted by law: to accept assets in kind in distribution from my
estate; to collect proceeds of insurance on my life and to use
such proceeds to purchase assets from my estate or to make loans
to my estate; to retain assets in kind or to sell the same and to
invest and reinvest the proceeds and any other cash in any kind
of property, real or personal, or part interest therein, located
in the United States or abroad, all statutory and other
limitations as to the investment of funds, now or hereafter
enacted or in force, being waived; to pledge, exchange or
mortgage real or personal property and to lease the same for
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BCSINMF 9/3/91
terms exceeding five (5) yearsl to give or exercise options for
sales, leases and exchanges, to borrow money, to compromise
claims; to vote shares of corporate stock, in person or by proxy,
in favor of or against management proposals; to carry securities
in the name of a nominee, including that of a clearing
corporation or depository, or in book entry form or unregistered
or in such other from as will pass by delivery, to allocate
realized capital gains to Income or principal; to make division
or distribution hereunder either in cash or in kind and to
allocate to different shares different kinds of or interests in
property and property having different bases for Federal income
tax purposes, as the Independent Trustee deems equitable, and in
the sole discretion of the Independent Trustee, to retain or to
purchase pOlicies of life insurance in Fund B, to pay premiums
thereon from Income or principal and to exercise all rights of
ownership thereover.
(Bl Notwithstanding the foregoing, the Trustees shall have
no power the possession of which would disqualify Fund A for the
purposes of the marital deduction under the Federal estate tax
laws. Any property which is not included in my estate for
administration purposes but which is paid directly to the
Trustees and is not designated for a specific trust shall be
divided between Fund A and Fund B in such shares as the Trustees
see fit, except that sufficient amounts shall be allocated to
Fund A to enable my estate to take advantage of the marital
deduction under the Federal estate tax laws to the extent
indicated; PROVIDED, however, that any portion of such property
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BCS:NMF 9/3/91
which is not part of my gross taxable estate shall be allocated
to Fund B and shall not be used for the payment of death taxes or
of administration expenses,
SIXTH: I appoint my husband, WILLIAM R. STICKEL, as my
Executor, and if he is at any time unable or unwilling to serve,
I appoint my children, KATHRYN S. FUCHS and JEFFREY TODD STICKEL,
or the survivor of them, Executors. If none of them is willing
and able to serve, I appoint MELLON BANK, N. A. Executor. In
addition, I authorize my husband or my children to appoint MELLON
BANK, N.A. as Co-Executor or as agent in the performance of his
or their duties. I give to my Executor or Executors the same
powers as are given to the Trustees under Article FIFTH above and
also the power to file any qualified disclaimer I could have
filed if living.
If at any time both of my children are unwilling or unable
to serve as the Independent Trustee under this my Will, I appoint
MELLON BANK, N.A. as Independent Trustee to serve with my
husband.
No bond shall be required of any fiduciary hereunder in any
jurisdiction.
SEVENTH: I realize that fiduciaries are given discretion by
law to make various elections which affect the income and estate
taxes payable by estates, trusts and beneficiaries, as well as
the relative shares of beneficiaries, such as taking
administration expenses as deductions for either estate or income
10
BCSINMF 9/3/9l
tax purposes, selecting options for the payment of employee death
benefits, electing to take qualified terminable interests as part
of the marital deduction, selecting alternative valuations dates,
postponing the payment of taxes, filing joint income tax or gift
returns, allocating any exemption from generation-skipping
transfer tax, filing estimated income tax returns and making
payment thereon and redeeming corporate stock. The decisions
made by my fiduciaries in any of these matters shall be binding
upon, and not subj ect to question by, any affected persons;
PROVIDED, however, that if a corporate fiduciary is serving, its
decision shall also be binding upon any individual co-fiduciary.
I rely upon my fiduciaries to take into consideration the total
income and estate taxes payable by reason of their decisions,
including those payable by my survivors, and they are authorized
in their discretion, but not required, to make adjustments
between Income and principal as a result thereof. They are
specifically authorized to file a joint income tax return with my
husband for any period during which such a return is permitted,
without requiring him to sign an indemnification agreement,
EIGHTH: I appoint my daughter, KATHRYN S. FUCH, guardian
of the estate of any minor child of my son receiving any sums of
money, real property or other intangible personal property free
of trust by reason of my death, if such property is in excess of
the amount which may be paid to the natural guardian; and I
authorize said guardian, in her sole discretion and without order
of court, to retain such property in kind or to sell the same,
11
BCS: NMF 9/3/91
giving good title to any real estate, to invest and reinvest
without being limited to "legal" investments and to use both
Income and principal for the minor's welfare, comfortable support
and education, including college expenses. I appoint my son,
JEFFREY TODD STICKEL, guardian of the estate of any minor child
of my daughter receiving any swns of money, real property or
other intangible personal property free of trust by reason of my
death, if such property is in excess of the amount which may be
paid to the natural guardian, and I authorize said guardian, in
his sole discretion and without order of court, to retain such
property in kind or to sell the same, giving good title to any
real estate, to invest and reinvest without being limited to
"legal" investments and to use both Income and principal for the
minor I s welfare, comfortable support and education, including
college expenses.
NINTH: I direct that all estate, inheritance and other
taxes in the nature thereof, together with any interest and
penalties thereon, becoming payable because of my death with
respect to the property constituting my gross estate for death
tax purposes, whether or not such property passes under this
Will, shall be paid from the principal of my residuary estate,
and no person receiving or having a beneficial interest in any
such property, whether under this Will or otherwise, shall at any
time be required to contribute to or refund any part thereof I
PROVIDED, however, that this direction shall not apply to the
taxes on any property included in my estate solely because of a
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power of appointment thereover which I possess but have not
exercised or on any qualified terminable interest.
seal this
IN WITNESS WHEREOF, I have
I r,.: th day of
hereunto
I (II 1\\ ( I
set my hand and
, 1991.
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(SEAL)
Signed, sealed, pUblished and declared by BEVERLY C.
STICKEL, the Testatrix above named, as and for her Will in the
presence of us, who, at her request, in her presence and in the
presence of each other, have hereunto subscribed our names as
witnesses hereto.
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Address: 7k V(}~I<.l.
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Address: l,;.36 (- ,Q "':<l
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BCS:NMF 9/3/91
COMMONWEALTH OF PENNSYLVl\NIA )
) SSI
COUNTY OF ALLEGHENY )
/}'Ie, BEVERLY C, S~ICKEL, f/. ....Ji:,;t., It..vti.
I .' L. t- . l, l~ i i .~. ",,"
I, d"YO J~l\;.(tl'l" and /.1;;,' ;,-:. 1.::"/r1/r
the Testatrix and the witnesses, respectively, '.' whose names are
signed to the foregoing Will, being first duly sworn according to
law, do depose and say that the Testatrix signed and executed the
foregoing instrument as her will, that she signed willingly, that
she executed it as her free and voluntary act for the purposes
therein expressed, that each of the witnesses, in the presence
and hearing of the Testatrix, signed the will as witnesses and
that to the best of the Knowledge of each of them the Testatrix
was at that time eighteen years of age or older, of sound mind
and under no constraint or undue influence.
1.\ ~\o f\lj (I ',~I~bESTATRIX)
l (,-r;;-;;....o., (WITNESS l
1/ I ! n r)
I ;"{~_l "I(!.. lJnlrlMI' (WITNESS l
I '
/.;<, ' ,.;" '(!~'/( . (WITNESS l
I
subscribed, sworn to and aCKnowledged before me by BEVERLY
C. STI~~EL;.~e ~ertatrix, and su~s~ri~ed ,~d ~worn, to before me
by ~..m/I'.L,L,,'n .,..)".11 , /'/''>:11''\\ >~\\((\I'l'~ and
lJ. 1/, /.J ~'/ 1
'If//" //I/i'/'l'" / , witnesses, this
( _.... ~7
)/I:'.:/'t , 1991-
,
I . ,,~
;- //.
day
of
,.. /'., ./
~I ,'/.. ~ ;~/i - I'/-;-r,'/
Notary public ,/
.rulE I. mflul. NOIUY PUBLIC
It lEIAlIOII'IP., AlllflHlI' COUN"
.':"COIIIIIIOtl up,mlov. 25.1911
inoll A..ocllllo. of hwlN
CERTIFICATION OF NOTICE UNDER RULE 5.61al
Name of Decedent: Beverly C. stickel
Date of Death: October 13, 1995
No. 1995-00849 PA No, 2195-0849
To the Register:
I certify that notice of beneficial interest required by
Rule 5.6(a) of the orphans' Court Rules was served on or mailed
to the following beneficiaries of the above-captioned estate on
or about November 16, 1995.
~ Address
William R. stickel 2808 Rosegarden Boulevard, West
Mechanicsburg, PA 17055
Kathryn S, Fuchs 10 Big Horn Drive
Mechanicsburg, PA 17055
Jeffrey T. stickel 5443 Keenan Drive
Pittsburgh, PA 15236-2913
Notice has now been given to all persons entitled thereto under
Rule 5.6(a) except: NONE.
Date: February 14, 1996
!
\
i
\
.
R chard C. Snelbaker
44 West Main street
Mechanicsburg, PA 17055-0318
(717) 697-8528
capacity:
Personal Representative
X Counsel for personal
representative
20. If lint 19 h grlol., Ihon line 18. enle, ,h, dill.f.nct on Lin. 20. This illh, OVERPAYMENT.
aO...:rT:I....I.II.....1.....,1 ...I.,.,11.I>l!.... ,rn':"r.'I':'1"'I'I".'l'.lUl.C.t..I"",1
21. lllin. 18 i. gf'Ollt than Lin. 19, .nter thl dill"ence on Lint 21. This il ,hi TAX DUE.
A. Enter ,h, ii'll.,,,, on ,h, balonce due on Line 21A.
8. Ente, ,htlOlol of line 21 and 21A on lint 218. This is the BALANCE DUE.
Mall.. Chick Payable tOI Reght., of Willi. Ag,n'
>- >- BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH ~ ~
Und.r p.nall.., 01 p.".'Y, 1 d.<lOl. Tho' I ho'. ..om".d ,hi, ,.1.". 1"I.d"g o<<ampony"g "h.d.I., ond ,'o,.m,n", ond 10 .h, bu. 01 my 'nowl.dg. and b,ll.I.
illl 'ruI, (OrrClcl and cample'e. I dido" Ihol 011 ,,01 '11010 has been reported olllUI market ~olu" Declaration 01 prepare' olher than Ih" plnonal I.pr...nlah.... II
baud on 011 informohon of which prepor,' hOl any knowledge
;071ZiOl ''''0'' ""0""'"' ,'''0 V'"' '00"" ---:!80lll1osogardon Uiv(l:l/ost 0'"
~f /,? I 'J Mochanicsburr., P^ 1'/055 <1-/.,/97
"S' 'Ii h '1- EHAil' "SPAm:, 1",08:'" 114 Wost Main stroot "_:X/7/'?7
B,:- ._Mccl1alllc:lbul'r.~1!A-J-'l055----------_..- L
'(1/,.\\00 h+ 17.9.,
~
~:!UI
u"'''
...~..
:0:00
u"'~
~..
:Ie
.....
::liS
"'a
"'z
00
..~
~
COMMONWU.HH O' PfNNn".....NI...
o(,...IIMINI 0' 1I(\lINUf
0(" 210601
HAIIIUUIlO,'''' 11I2Itl601
O((IDIN!'\ "AM( n....". 'II". AND MIODIlIN1IIAlI
\',')-Lill..,- lU
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
21
COUNTY CODE
COM'll I "DOtl"
1995
YEAR
0849
NUMBER
'OIDAnSO'DLATHAmll2l~l"l CHICKNIII
II A SPOUSAL
I'OYlln CIIDIT IS CLAIMID 0
IILI NUM."
DC OINI-
2808 Roscgardon Blvd, West
Mochanlcsburg, P^ 17055
COII..I ~d
AMOUNT lI(tlIVID UlIIN,UUC1IQ'.'1
....
is
ril
....
w
o
STICKEL, BEVERLY C.
'OCtAl UCUIII, NU"'IU CAl( Of DIAtH
376-22-1548 10/13/95
o 3. Almolnd., R.hun
(lor dot" of d,olh prior 10 '2.13.821
o S. F.dlfol Eliott Toa blUr" R.quir.d
o
_B.
,,' ,'hllCU"I,..IV.OlNG'JOI,IU ,......., "I" '..".,.0..'0011.....'11.11
~ 1. Original Return
o A. lImitld E 11011
o 2. Suppllm.ntol Rllurn
o Ao. Fulur. Inllrl,1 Compromi'l
lIar dol.. 01 death ohl, 12.' 2.82)
00 b. DlCld.nt Dild TellOI. 0 7. Dlcldlnl Moinloin.d 0 lI...ing Trull
(Alloch copy 01 Will) IAlloch copy of Tru.tl
ALL C\JRRESPQND~NCE AND CONFIDENTIAL TAX INFORMAnON SHOULD BE DIRECTED TOI
NANlI C 0 a or, aqu rc (0","11I "'''IIINO AOOIUS
SNELB^KER, BRENNEM^N & SPARE P. C. 44 West Main Street
"II'HONI N.M'" Mochanicnburg P^ 17055
717 697-8528
TOIol Number of Sof. nlpolit Bo..'
z
o
5
:>
....
a:
""
..
w
'"
1. R.ol Ella'. IS,h.d.l. AI 111
2. Slacll and Bond, (Sch.d.l. BI 121
3. Clo..ly Held SlocUPottnlnhlp Inl".., (Schedull C) (3)
A. Mortgog.. and NOI" Recli...obl. (Sch.dull D) (A)
5. Co.h, Bon~ aepo.iU & Mhcellon,oul P.nonal Prop.rty (5)
ISch.d.l. EI
6. Joinlly Owned Proper'y (Sch.dule F) I b )
7, T.o"l... IS,h.d.l. GIIS,h.d.l. LI 171
8. Tolol Oron An," (Iolollinll 1.7)
q. Funlfol Ellpen.... Admini.lloli.... CaUl, Mhce\lon.ou. I q)
bp.n... (Sch.dule H)
10. D.bu. Mortgag. liobililil'. lI.n. (Sch.dule I) POI
11. TOlol D.ductlons Itololtinl. q & 10)
12, N., Volu. of Ellole 11Ine a mlnu. line 11)
13, Chorllable and Oov"nm.nlol alqu.111 (Sch.dull JI
IA. N.t Volu. sublect 10 Tall (line 12 minuI line 13)
15. Spoulal lronll.n (for dolll of d.alh oll., 6.30,qA)
5.. Inllruction' for Af.plitobl. Percentage on Ruefl. (151
Sid.. (Includ. VOIlIIl rom Sthedull K or Sthedule M.l
16. Amounl ollln. 1A lOll obi. at 6% fol. (161
(Includ. ...olue. from sch.dul. K Of Schedul. M.t
17, Amounl 01 line lA 101l0bl. 01 15% rol' (171
{Includ. volu.. Irom Sch.dule K or Sch.dul. M.l
10. Printipollall due (Add loll. from line. 15. 16 and 17.)
Iq. Credil' Spoulal Po...lrly Credil Prior Paym.ntl
+
(191
1201
22 ,481. 71
429,602.29
112,104.07
10,484.63
(B I
564,188.07
1111
(Ill
1131
(1'1
10,484.63
553,703.44
0.00
553,703.'14
M.P-.
0.00
24,012.2'/
153,499.00
'100,2011.'14
)( .06 .
)( .15 1:1
(1BI
2" ,012.2'/
z
a
;::
""
...
::>
0-
S
a
..
..
..
...
Dhcounl Inlerlll
+
24,012.27
1211
121AI
IllBI
2JI,llT2 .2'/
UV.I,SO:J IX. 1..161
~
COMMONWfAUH 0' 'INNnlv",NIA
INHfl"ANCf tAl UfUIN
IUlDfNl DfCfDfHI
SCHEDULE B
STOCKS AND BONDS
FILE NUMBER
21-95-08119
ESTATE OF
STICKEL, BEVERLY C,
(All p,oporty ,.Inlly-ownod with RighI 01 Sutvl....hlp mUll bo dlldolod on Schodulo F,)
ITEM
NUMBER DESCRIPTION
I. 3l shares, ORYX Energy Company, common stock, @ $11.94
2. 31 shares, SUN Company, Inc., common stock, @ $25.32
3. 12.525 shares, SUN Co., Inc., held in plan reinvestment
Account, @ $25.32
4. 78.5919 shares, PUGh'T Sound Power & Light Co, common stock
held in reinvestment plan, @ $23.32
5. 153.3779 shares, SCE Corp., held in plan reinvestment account.
@ $17.63
6. 221.3773 shares, SOUTHERN Compnay, held in plan reinvestment
account. @ $. 23.88
'I. 711 .1176 shares, Portland General Corp, held in plan reinvestment
account. @ $26.88
8. 21.0311 shares, American Electric Power Co., held in plan
reinvestment account, @ $37.1111
9. 167 shares, Detroit Edison, common stock. @ $33.25
10. 39.385 shares, Detroit Edison, held lnplan reinvostment
account, @ $33.25
11. 66 sharos, Equitable Companies, Inc., commcn stock, @ $23.25
VALUE AT DATE
OF DEATH
370.111
784.92
317.13
l,832.76
2,704.05
5,286.119
2.001.9l
787.51
5.552.75
1,309.55
l,5311.50
I 5 22.'181.71
......UOt... 11'-1"
'*'
SCHEDULE F
JOINTLY.OWNED PROPERTY
CQMMONWEAUlt or PENNSYLVANIA
INHUltANCllAX lnUlN
ltllDENt DECEDINt
STICKEL, BEVERLY C,
FILE NUMBER
21-95-0849
UTATE OF
Joint lonan'(.),
NAME
A. William R. Stickel
ADDRESS
2808 Iloaegarden Blvd, Weat
Mechanicaburg, PA 17055
RELAnONSHIP TO DECEDENT
Ilusband
B,
C.
JolnllVoOwnod property,
ITEM LETTER DATE
fOR TOTAL VALUE DECD'S DOLLAR VALUE OF
NUMBE~ JOINT MADE DESCRIPTION OF PROPERTY OF ASSET % INT. DECEDENT'S INTEREST
TENANT JOINT
1. A 9/92 Checking Account 610-26347-0
Dauphin Deposit Bank 18,694.18 50J 9,347.09
2. A . US Savings Bonda, Series E 104.513.95 50J 52,256.98
(See Attachbd List)
3. A 9/92 Ilouse & Lot, known and numberc
as 2808 Roaegarden Blvd
Mechanicaburg, PA 17055 101,000.00 50J 50.500.00
. See Attached LIst
TOTAL IAho en'" on line 0, ROCopllulallonl I S 112,1011.07
(II mar.. ,poct.' ,~ nL'ec'ed .nun' add",onal ,huts o( tam. ttn}
ESTATE OF BEVERLY C. STICKEL
I US SAVINGS BONDS
\ INVENTORY
VALUE AT DOD
I US BOND fACE VALUE pATE OF ISSUE 10/13/95
I
I
Xl511438EE $10,000,00 Feb 1988 $ 7,936.00
X1511439EE 10,000.00 Feb 1988 7,936.00
X1511439EE 10,000.00 Feb 1988 7,936.00
M27577347EE 1,000.00 Jun 1988 769.60
M27577348EE 1,000.00 Jun 1988 769.60
M27577349EE 1,000.00 Jun 1988 769.60
M27577350EE 1,000,00 Jun 1988 769.60
M27577351EE 1,000,00 Jun 1988 769.60
M27577352EE 1,000.00 Jun 1988 769.60
M27577353EE l,OOO,OO Jun 1988 769,60
M27577354EE 1,000,00 Jun 1988 769.60
M27577355EE 1,000,00 Jun 1988 769.60
M27577356EE 1,000,00 Jun 1988 769.60
M27577357EE 1,000.00 Jun 1988 769.60
M27577358EE 1,000.00 Jun 1988 769.60
M27577359EE 1,000.00 Jun 1988 769.60
M27577360EE 1,000.00 Jun 1988 769.60
M27577361EE 1,000.00 Jun 1988 769,60
C4428l1691E 100.00 Apr 1965 506.76
C453920204E lOO.OO Aug 1965 480.44
C453920876E 100.00 Dec 1965 497.56
C447525583E 100.00 Apr 1966 473.92
C453921443E 100.00 Aug 1966 473.92
C456607l49E lOO.OO Dec 1966 474.36
C456605680E lOO.OO Apr 1967 474.40
L330428972E 50.00 Feb 1957 369.16
L588117145E 50.00 Sep 1962 291.76
L596444737E 50.00 Jan 1963 292.98
L607310003E 50.00 May 1963 288,52
L612152992E 50.00 Aug 1963 285.00
L595938935E 50.00 Dec 1963 288.l4
L616877946E 50.00 Apr 1964 283.76
L631338282E 50.00 Aug 1964 280.02
L634400040E 50.00 Nov 1964 281. 34
Q2281034958E 25.00 Jun 1967 118.68
Q2278590306E 25.00 Jul 1967 118,67
Q22B0050971E 25.00 Aug 1967 118.67
Q2284135488E 25.00 Sep 1967 118.67
Q2296660114E 25.00 Oct 1967 118.67
Q2306377911E 25.00 Nov 1967 117.47
Q2312468862E 25.00 Dec 1967 118.90
Q2312474194E 25.00 Jan 1968 118.90
@2322876201E 25.00 Feb 1968 118.90
Q2327041058E 25.00 Mar 1968 118.90
Q2332708777E 25.00 Apr 1968 118.90
Q2340638666E 25.00 May 1968 117.72
Q2332720525E 25.00 Jun 1968 119.13
Q2347672435E 25.00 Jul 1968 119.11
ESTATE OF BEVERLY C, STICKEL
US SAVINGS BONDS
INVENTORY
VALUE AT DOl)
US BOND FACE VALUE DATE OF ISSUE lO/13/95
Q2354570996E 25.00 Aug 1968 119.11
Q2354580200E 25.00 Sep 1968 119.11
Q2361726909E 25.00 Oct 1968 119.11
Q23892l2576E 25.00 Nov 1968 115.92
Q2389219658E 25.00 Dec 1968 117.49
Q2381193182E 25.00 Jan 1969 117.48
Q2402455704E 25.00 Feb 1969 117.48
Q2395701840E 25.00 Mar 1969 117.48
Q2402633338E 25.00 Apr 1969 117.48
Q2416749991E 25.00 May 1969 114.34
Q2427453169E 25.00 Jun 1969 115.38
Q2434464666E 25.00 Jul 1969 1l4.22
Q2434472473E 25.00 Aug 1969 114.47
Q2447360l62E 25.00 Sep 1969 114.48
Q2447648598E 25.00 Oct 1969 114.48
Q2454167742E 25.00 Nov 1969 114.48
Q2467800652E 25.00 Dec 1969 115.07
Q2475838339E 25.00 Jan 1970 111. 96
Q2475840593E 25.00 Feb 1970 112.24
Q2476195281E 25.00 Mar 1970 112.25
Q2482314286E 25.00 Apr 1970 112.25
Q2494870736E 25.00 May 1970 112.25
Q2495242145E 25.00 Jun 1970 112.78
Q2495253275E 25.00 Jul 1970 l09 . 77
Q2509231115E 25.00 Aug 1970 110.03
Q250928078lE 25.00 Sep 1970 110.03
Q2509457739E 25.00 Oct 1970 110.03
Q2515498l!:iOE 25,00 Nov 1970 110.03
Q2515509476E 25.00 Dec 1970 110.28
Q2534979540E 25.00 Jan 1971 95.06
Q2534988661E 25.00 Feb 1971 95.28
Q2541652632E 25.00 Mar 1971 95.28
Q2541660067E 25.00 Apr 1971 95.28
Q2572396959E 25.00 May 1971 95.28
Q2565670249E 25.00 Jun 1971 95.55
Q2565681780E 25.00 Jul 1971 93.51
Q2593385154E 25.00 Aug 1971 93.68
Q2599376816E 25.00 Sep 1971 93.68
Q2599493203E 25.00 Oct 1971 93,68
Q2611656904E 25.00 Nov 1971 93.68
Q2611664308E 25.00 Dec 1971 93.92
Q261l732683E 25.00 Jan 1972 92.07
Q2624462154E 25.00 Feb 1972 92.28
Q2624468278E 25.00 Mar 1972 92.29
Q2624477523E 25.00 Apr 1972 92.29
Q2642490482E 25.00 May 1972 92.29
Q5022796354E 25.00 Jun 1972 92.55
ESTATE OF BEVERLY C. STICKEL
US SAVINGS BONDS
INVENTORY
VALUE AT DOD
US BOND FACE VALUE DATE OF ISSUE 10/13/95
Q5022803329E 25.00 Jul 1972 90.73
Q5030532224E 25.00 Aug 1972 90.93
Q5030537313E 25.00 Sep 1972 90.93
Q5030545231E 25.00 Oct 1972 90.93
Q5052255372E 25.00 Nov 1972 90.93
Q50575625l0E 25.00 Dee 1972 91.13
Q5052265381E 25.00 Jan 1973 89.32
Q5070268471E 25.00 Fob 1973 89.55
Q5083905079E 25.00 Mar 1973 89.55
Q5084031980E 25.00 Apr 1973 89,55
Q5098392730E 25.00 May 1973 89.55
Q5105726102E 25.00 Jun 1973 89.76
Q5105754334E 25.00 Jul 1973 87.99
Q5113370209E 25.00 Aug 1973 88.18
Q5119766116E 25.00 Sep 1973 88.19
Q5l264626l6E 25.00 Oct 1973 88.l9
Q5140260659E 25.00 Nov 1973 88.l9
Q5146886534E 25.00 Dee 1973 85.70
Q5154823261E 25.00 Jan 1974 85.70
Q5160B32526E 25.00 Feb 1974 85.70
Q5168346427E 25.00 Mar 1974 85.70
Q5l75687608E 25.00 Apr 1974 85.70
Q5177258094E 25.00 May 1974 84.00
Q5177446670E 25.00 Jun 1974 84.20
Q5199034199E 25.00 Jul 1974 84.20
Q5199166B80E 25.00 Aug 1974 84.20
Q5205765905E 25.00 Sep 1974 84.20
Q5219269340E 25.00 Oct 1974 84.20
Q5211825633E 25.00 Nov 1974 82.53
Q5226515763E 25.00 Dec 1974 82.73
Q5232079519E 25.00 Jan 1975 82.72
Q5246476929E 25.00 Feb 1975 82.72
Q5250425205E 25.00 Mar 1975 82.72
Q5250446211E 25.00 Apr 1975 82.72
Q6008682119E 25.00 May 1975 8l.09
Q6008694656E 25.00 Jun 1975 81.28
Q6016B20304E 25.00 Jul 1975 81. 27
Q6025123588E 25.00 Aug 1975 81.27
Q6025296680E 25.00 Sep 1975 81,27
Q6030842021E 25.00 Oct 1975 81. 27
Q6041810523E 25.00 Nov 1975 79.6B
Q6043945539E 25.00 Dee 1975 79.86
Q6064079549E 25.00 Jan 1976 79.87
Q6064094277E 25,00 Feb 1976 79.87
Q6069239354E 25.00 Mar 1976 79,87
Q6076772631E 25.00 Apr 1976 79.87
Q6076976695E 25.00 May 1976 7B.27
Q6083507416E 25.00 Jun 1976 78.45
ESTATE OF BEVERLY C. STICKEL
US SAVINGS BONDS
INVENTORY
VALUE AT DOD
ys BoND. fACE VALUE DATE OF ISSUE 10/13/95
Q6092522490E 25.00 Jul 1976 78.44
Q6107476540E 25.00 Aug 1976 78.44
Q6107628462E 25,00 Sep 1976 78.44
Q6107653569E 25.00 Oct 1976 78.44
Q6121816286E 25.00 Nov 1976 76.89
Q6l27973643E 25.00 Dee 1976 77.11
Q6135288433E 25.00 Jan 1977 77.11
Q6144518033E 25.00 Feb 1977 77.11
Q6151744153E 25.00 Mar 1977 77.11
Q6151769662E 25.00 Apr 1977 77.1l
Q6170719013E 25.00 May 1977 75.61
Q6170732426E 25.00 Jun 1977 75.76
Q6l85318952E 25.00 Jul 1977 75.75
Q619188366lE 25.00 AU9 1977 75.75
Q6197801349E 25.00 Sep 1977 75.75
Q6211151941E 25.00 Oct 1977 75.75
Q6217627148E 25.00 Nov 1977 67.45
Q62l764450lE 25.00 Dec 1977 67.63
Q6224974248E 25.00 Jan 1978 67.63
Q6224988550E 25.00 Feb 1978 67.63
Q6239159442E 25.00 Mar 1978 64.41
Q6255422699E 25.00 Apr 1978 64.41
Q6255500266E 25.00 Hay 1978 63.74
Q6255636508E 25.00 Jun 1978 63.91
Q6271312927E 25.00 Jul 1978 63.92
Q6287462003E 25.00 Aug 1978 63.92
Q6287482430E 25.00 Sep 1978 63.92
Q6292847785E 25.00 oct 1978 63.92
Q6312489370E 25.00 Nov 1978 63.26
Vl00l070EE 5,000.00 Feb 1987 4,220.00
VlO01071EE 5,000.00 Feb 1987 4,220.00
V1001072EE 5,000.00 Feb 1987 4,220.00
Vl00l073EE 5,000.00 Feb 1987 4,220.00
Vl00l074EE 5,000.00 Feb 1987 4,220.00
Vl00l075EE 5,000.00 Feb 1987 4,220.00
V659643EE 5,000.00 Sep 1986 4,850.00
V659644EE 5,000.00 Sep 1986 4,850.00
V659645EE 5,000.00 Sep 1986 4,850.00
V659646EE 5,000.00 Sep 1986 4,850.00
C66-532866 100.00 Mar 1984 110.84
C78-272868 100.00 Au9 1984 108.68
C78-277745 100.00 Oct 1984 l08.68
C78-296755 lOO.OO Dec 1984 106.56
CB3-266143 100.00 Feb 1985 106.56
C83-272839 100.00 Apr 1985 106.56
C89-979285 100.00 Jun 1985 104.44
C91-497459 100.00 Aug 1985 l04.44
C97-270244 100.00 oct 1985 104.44
.,'
ESTATE OF BEVERLY C. STICKEL
US SAVINGS BONDS
INVENTORY
VALUE AT DOD
US BOND FACE VALUE DATE OF ISSUE 10/13/95
C97-354882 100,00 Dec 1985 100.64
C98-422194 100.00 Feb 1986 100.64
C98-733745 100.00 Apr 1986 100.64
C99-954342 100.00 Jun 1986 97.00
02-810204 25.00 Jun 1967 118.68
02-810663 25.00 Jul 1967 118.67
03-002718 25.00 Aug 1967 118 . 67
05-725380 25.00 Sep 1967 118.67
08-975114 25.00 Oct 1967 118.67
08-975430 25.00 Nov 1967 117.47
09-165650 25.00 Dec 1967 118.90
09-391296 25.00 Jan 1968 118.90
010-484018 25.00 Feb 1968 118.90
010-652106 25.00 Mar 1968 118.90
010-893400 25.00 Apr 1968 118.90
OlO-893732 25.00 May 1968 117.72
011-236513 25.00 Jun 1968 119.13
01l-237892 25.00 Jul 1968 119.11
012-365817 25.00 Aug 1968 119. 11
012-504760 25.00 Sep 1968 119.11
014-258096 25.00 Oct 1968 119.11
014-257684 25.00 Nov 1968 115.92
015-963738 25.00 Dec 1968 117.49
015-964811 25.00 Jan 1969 117.48
016-690389 25.00 Feb 1969 117.48
017-267104 25.00 Mar 1969 117.48
017-266439 25.00 Apr 1969 117.48
017-268381 25.00 May 1969 114.34
018-676311 25.00 Jun 1969 115.38
Ol9-392026 25.00 Jul 1969 114.22
Ol9-39128l 25,00 Aug 1969 114.47
020-738529 25.00 Sep 1969 114.48
020-739566 25.00 Oct 1969 114.48
021-734531 25.00 Nov 1969 114.48
023-239514 25.00 Dec 1969 115. 07
023-397885 25.00 Jan 1970 111.96
023-972500 25.00 Feb 1970 112.24
023-97346l 25.00 Mar 1970 112.25
024-694831 25.00 Apr 1970 112.25
025-l35913 25.00 May 1970 112.25
L520772828EE 50.00 Jan 1994 26.80
(232) Total $104,513.95
*
C&)lIlIIlHWfAIJII o' PlHN'YNN""
INNUIWlCIIAl lnulH
IUIDIHIDlaDINI
5CHEDU~H'
FUNERAl. EXPENse;.
ADMINISTRAnvE caSU' AND
MISCJ=I' 4NEOUS EXPEN56
o.
STICKEL, 8EVERLY C.
DESCRIPT10N
ITEM
NUMBER
A. Fune"d bpenle'l
lIenney puneral 1I000e, funeral oervice, Pittnburl91 l'A
Jefferoon Memorial Cemetery, open sraveoite
Christ united Methodiot Church, funeral service
MechnnicsbUi'S presbyterian Church, memorial nervice
plowers, MechnnicsburS Church service
Plowers, Pittsburgh funeral oervice
photos & Prames, PlttsburSh, l'CColooe cnnket
William R. stickel, post funeral luncheon, postase
1I0lidaY Inn, PittsburSh, overnight ledgins, funeral
Admlnlrtratlva Coats:
I. Panonol Rapre.ontatlYtl Commiulona
Sodo\ SKIlrity Number of Penonal Rapre.entatiYtlI
Yaer Commi..IDnl paid
1,
2
3
II
5
6
7
e
9
2,
3.
A.
C.
I.
2.
3.
A.
5.
6.
7.
B.
AtlOmay Feel Snelbaker, 8renneman & Spare, P.C.
Family Examplion
Claimant William R. Stickel Relatlanohlp
Add,... 01 C1Dimant at dacedant'S death
5''''' Addre.. 2606 Ros('17nrrip" '" uri - IIp~t
CIty MechBnicsburlt
Slate p~
probate Fee. Rogister of Willo, cumberland Co
Mlleellaneaul Expenlell
Resister of Wills, filing fee thin return
PI_ PrInt .1';
21-95-06119
AMOUNT
661. 50
705.00
50.00
110.00
69.113
3l0.50
25.16
65.51
126 .62
3,000.00
nUBbnnd
3,500.00
ZIp Code 1701j1j
~
291.00
15.00
110.00
cumberland Law Journal, advertise executor's notice
62.71
patriot Hews, advertise Executor'n notice
1,500.00
Reserve for filing fees, accounting, additional taxes
TOTAL (AIIO enl.r on line 9. Recapilulalian)
10.11611.63
"V.UIU" II""
..
CQMWOHW'AUM Of rfNH'nvAHUo
I""""AMCI 'UlIlUIN
llIIOIN1' OICIDIN'
SCHEDULE J
BENEFICIARIES
STICKEL. BEVERLY C.
FILE NUMBER
2l-95-Q8q9
ESTATE Of
ITEM
NUMBER
NAME AND ADDRESS Of BENEFICIARY
RELATIONSHIP
AMOUNT OR
SHARE Of ESTATE
A. Ta.abl. BoqUlIl1l
1.
William R. Stickel
2808 Rosegarden Blvd-West
Hochanicsburg PA 17055
lIusband
100J of Estato as
item SECOND of Will
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B. Charltabl. and Governmental S.qu..tal
I. NONE
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS IAha .nll, on lin. 13. Recapitulationl
s
NONE
IIf mar. apan I. "..d.d, Ina.rf additional ,h..t. 0' aam. 111.1
IlEV.I649 Eo'>;' (1191)
.
SCHEDULE 0
TRANSFERS TO SURVIVING SI'QUSE
~IOf""""""'A,loL\
..-nNd'A.I~
--
mATEOP
STICKEL, BEVERLY C.
tlltNumbu
21-95-08119
pART A: Enlcr \he dcsmpUon and v.lu, of.U irUmSUo both ....bl. and non.,...bl.. "I"dl... oflOC.llon, (nc1 of dIdu<1'Olll)
whith &SIlO \he dcccdcnl'. sunivin.1 .. by wIlL~. ion of It"", Of' othtrwiM.
Desai lion or Items /\moUn'
1 schedule E-cash, Bank Deposits, and perDOnal property)
Item 5 _ Aetna Life Insurance Policy IN23l697l, CaDh Value
Item 6 _ Equitable Life Co., Policy 11161278214, Cash Value
Item 7 _ Equitable Life Co., Policy 1II015l28l68,Cash Value
Item 8 _ Vestern & Southern Life Insurance Co.,
Policy '725176, Cash Value
(schedule P - Jointly-Owned property)
12,982.93
10,151.84
16,837.06
l,423.l0
9,347.09
52,256.98
50,500.00
Item 1
Item 2
Item 3
_ Checking Account,
US Savings Bonds,
_ \louse & Lot, 2808
Dauphin Deposit 110-26347-0
Series E
Rosegarden BlVd-Vest
,
Part AToUI: En\U \he amount Ihown on the rcc:apirulation ahcct in \he OKtd,nl lnrOf1l\.lllon SKtlon.
Election To Subject property To Tax Under Seetlon 2113(A) As A Tauble Transfer By Tbls DeeedenL
If .11\III o"UniI" IJTIl1lomm1_,huequimna1ll of Section 21Il(A). and:
L The 11\III Of ,Unil" IJTIl1lomml i> lisUd on Sd\edUI. O. and
b. The value ohbe \lUll or .unilar arranccmmt is cn1trtd in whole Of in pili U an wet on Schedule O.
thai tho uwWm>t', pmona1 ,qwuom.ative may .pecifically idcnllfy \he 11\III (.U Of .oaaional portion Of pmm"I') '0 be indud<d in the .Imion ,. have
sud111\111 Of .Unil" I'"'I""Y uuud II. ..ubi. uwW" in Ibis....... If I... than the m'itc v.lu, of the ItUII Of .imil" P"'I""Y i. includ<d u.
tuah\e tnnSf" on S,hodul. O.the pononaI ."""",\alive shall be 'Olllldmd '0 have made the .Imion only u '0. frution of the 11\III Of .Unil" IJTIl1lommt
The _or oflhi.lia<Iion i> equ.I'o tho amount of tho ItUII Of .imil" IJTIl1lomm1 included II .'.ubl...... on Sd1tduI. O. The dmontinalor il equ.1
to\hlloUl value oflhc IIWl or .imilar IJTII1CemcnL
ELECJ'IONl Do IOU .1... under StdIooll1l(A) to I".t II .'"ubl. t....r.r In thla ...... aU or. porll.n ofo t"'" o"LmI1ar ......I'm'nl
cnattd for lilt 101. UN olthb dKcdrntl. ,uI'Yh1nc 'POUM durtnc th, 'UM'h'lnl'POUM1. ,nlirt ut,Um,?
YES 8 NO 0 SICna'u" D.t.
No..,lfth. .1,..100 .ppUn '0 m...lh.. on. I",,' o"\mU,, ......l.m'n. Ih.o. ..p..... fono must be ,lflI.d ..d DI.d.
Part B: Enltr the dcsmp'ion and v.I.. of.U in'''''''' both ..ubi. and non."ubl.. "C"dl... ofloc.'ion.\nrl of dcdu"i""')
which wlothe dtc,dml'I .urvivinIIJKlU&e ror ~hith a St\1lon 2113 fAl el'1.1ion il heing mad,_
lion or hems Amoun'
(SEE ATTACIIED LIST)
100 20 . I
plllurotl'
WILL
of
C. STICKEL
,
"
Nellie M. Fergus, Esq.
776 Valleyview Road
pittsburgh, PA 15243
. I"., .
, .
BCS:NMF 913/9l
*** WILL ***
I, BEVERLY C. STICKEL, of Bethel park Borough,
Allegheny County, Pennsylvania, do make this my Will, hereby
revoking any and all Wills and Codicils at any time heretofore
made by me.
FIRST: I direct that the expenses of my last illness
and funeral be paid out of my estate as soon as may be convenient
after my death.
SECOND: Except as I may have provided in a memorandum
signed by me and kept with the original of this Will or with my
copy thereof, I give my personal effects, household effects and
other tangible personal property to my husband, WILLIAM R.
STICKEL, if he survives me for a period of thirty (30) days. If
he does not so survive me, I give said property to my two
children, KATHRYN S, FUCHS and JEFFREY TODD STICKEL, if they
survive me, in such nearly equal shares as they shall select or
all to whichever of them survives us both. I direct that any
items of tangible personal property not so selected shall be sold
and the proceeds thereof added to my residuary estate.
.
," .
BCSINMF 913/91
THIRD I If my husband, WILLIAM R, STICKEL, survives me,
I give to my said husband and to my two children, KATHRYN S.
FUCHS and JEFFREY TODD STICKEL or the survivor of said children,
said children or the survivor of said children being hereinafter
referred to individually and collectively as the "Independent
Trustee") to hold IN TRUST as
FUND A
the minimum amount necessary to reduce my Federal estate tax
(exclusive of any tax imposed under section 49BOA(d) of the
Internal Revenue Code) to zero after the use of the unified
credit and any other credits available to my estate (exclusive of
any credits the use of which would increase my total death
taxes) . This amount shall be computed as if all qualified
terminable interests were elected as part of the marital
deduction on my Federal estate tax return, regardless of the
election actually filed.
(A) The Trustees shall invest and reinvest Fund A and shall
distribute the net income (hereinafter call "Income" ) and
principal as follows:
(l) During the lifetime of my husband, WILLIAM R.
STICKEL, the Trustees shall pay the Income to him or for his
benefit, in quarter-annual or more frequent installments, and the
Independent Trustee may expend in addition such sums from the
principal as the Independent Trustee considers advisable for his
welfare and comfortable support; PROVIDED, however, that my
husband may at any time withdraw any or all of the principal. If
any unproductive assets are held in Fund A, my husband may
2
,,'
UC3.NMt' !I/3/91
require that they be converted into income-producing assets
within a reasonablc period of time.
(2) upon my husband 's dcath, if the trust has not
already terminated, the remaining principal and any Income
accrued or on hand shall be distributed outright to or on further
trust for such one or more persons, corporations or other
organizations, including his estate and creditors, as my husband
directs by specific reference to Fund A in his Will, and any
unappointed portion shall be added to Fund Bl PROVIDED, however,
that unless my husband has directed otherwise, the Trustees shall
pay therefrom to his personal representative or directly to the
taxing authorities such amount, if any, as his personal
representative certifies to be the additional death taxes
resulting from the inclusion of Fund A in his estate for tax
purposes.
(B) The right of my husband to the Income shall not be
subject to assignment, alienation, pledge, attachment or claims
of creditors.
(C) To the extent that the amount to be held as Fund A is
satisfied with property in kind, such property shall be
distributed at its value as finally determined for Federal estate
tax purposes in my estate or at its market value as of the date
of distribution, whichever is the lower. There shall be excluded
from Fund A any property or the proceeds of any property which
does not qualify for the marital deduction. If my husband anc I
die under such circumstances that thcre is no sufficient evidence
that we have died otherwise than simultaneously, if shall be
3
>.
..
U~~ . INML" ~ I ~, ~ 4
conclusively presumed for the purpose of this Article that my
husband survived me.
(D) If my husband disclaims his interest in any portion of
Fund A, such portion shall be added to Fund B, and my husband
shall have all the rights therein hereinafter set forth with the
exception of any power of appointment. If my husband dies before
accepting any benefits, his personal representative shall have
the right to disclaim his interest in all or a portion of Fund A.
FOURTH: All the residue of my estate I give to my husband,
WILLIAM R. STICKEL, and my two children, KATHRYN S. FUCHS and
JEFFREY TODD STICKEL, said children or the survivor of said
children being hereinafter referred to individually and
collectively as the "Independent Trustee", to hold IN TRUST as
FUND B
in the manner set forth below.
(A) The Trustees shall invest and reinvest Fund B and shall
distribute the Income and principal as follows:
(1) During the lifetime of my husband, WILLIAM R.
STICKEL, if he survives me, the Trustees shall pay the Income
quarter-annually to him or for his benefit, and the Independent
Trustee may expend in addition such sums from principal as the
Independent Trustee considers advisable, in view of other readily
available funds of which the Independent Trustee has knowledge,
to provide for his welfare and comfortable support. The Trustees
shall also pay to my husband such portions of the principal as he
4
.
"
,
~........ ....... .., ~. J...
requests in writing, not to exceed in anyone calendar year on a
noncumulative basis (i) if he dies before December l, FIVE
THOUSAND ($5,000) DOLLARS, or (ii) if he is living on December l,
the greater of FIVE THOUSAND ($5,000) DOLLARS or five (5\ I per
cent of the aggregate value of the principal as of December l,
(2) upon the death of my husband, if he survives me,
the principal shall be distributed outright to or on further
trust for such one or more of my descendants as my husband
directs by specific reference to Fund B in his willI PROVIDED,
however, that he may not exercise this power in favor of his
estate, his creditors or creditors of his estate.
( 3) Upon my husband's death if he does not exercise
his power of appointment in full, or upon my death if he does not
survive me, the principal of Fund B or the remaining portion
thereof, together with any additions from Fund A or elsewhere,
shall be divided into two equal shares for my children, KATHRYN
S. FUCHS and JEFFREY TODD STICKEL, and paid outright to them, per
stirpes, subject to the provisions of subparagraph (a) beloW.
(al If either child is not then living, her or
his share shall be paid to my said child's then living issue per
stirpes, subject to subparagraph (b) below, or if she or he has
none, shall be added to the share of my other child.
(bl If any grandchild of mine under the age of
twenty-one (2l) years becomes entitled to a share under
subparagraph (al above, otherwise than by reason of the exercise
of a power of appointment, such share shall not be paid out, but
shall be held in a separate trust. Until my said grandchild
5
..'
. ..
BCS:NMF 9/3/9L
attains such age, the Trustees shall pay to him or her or expend
for his or her benefit so much of the Income and principal as
they consider advisable and shall add the rest of the Income to
the principal and invest it as such. When my said grandchild
attains the age of twenty-one (2l) years, the principal shall be
paid to him or her free of trust. If he or she dies before such
time, the Trustees may pay part or all of his or her funeral
expenses, and the rest of the principal shall be distributed,
outright or on further trust, as my said grandchild directs by
specific reference to this Article FOURTH in his or her Will.
Any unappointed principal shall be paid to my said grandchild's
surviving children equally or, if he or she has none, to the then
living issue per stirpes of his or her parent who was my child,
that share of any other grandchild under such age to be added to
his or her separate trust hereunder. If my said child has no
issue then living, the principal shall be added to the share of
my other child and shall be distributed outright to her or to
him,
(4) If I have no issue living at the death of the
survivor of my husband, my children, any grandchildren and me,
any remaining unappointed principal shall be paid to those
persons who would have been entitled thereto if my husband and I
had each owned one-half (l/2) thereof and we had both died at
that time intestate, unmarried and domiciled in Pennsylvania.
(5) The Trustees may combine any trust hereunder with
any similar trust created by my husband.
(B) If, on the termination of any foregoing trust, a share
6
.
"
BCS: NMF 913/91
of principal is directed to be paid to any person who is then
under the age of twenty-onc (21) ycars, such share shall not be
paid out, but shall be retain~d by the Indepcndent Trustee in a
separate trust.
Until he or she attains such age, the Trustee
shall pay to said person or expend for his or her benefit so much
of the Income and principal as it considers advisable and shall
add the rest of the Income to principal and invest it as such.
When said person attains such age, the principal shall be paid to
him or her.
If he or she dies before such time, the principal
shall be distributed, outright or on further trust, as he or she
directs by specific reference to this paragraph in his or her
Will, and any unappointed portion shall be paid to the persons
entitled to his or her estate.
I C) If the Independent Trustee considers the principal of
any trust to be insufficient to warrant establishing or
continuing the trust, the Independent Trustee may pay the
principal to the Income beneficiary or, if he or she is under the
.
age of twenty-one (2l) years, to a custodian for him or her under
an appropriate Uniform Gifts or Transfers to Minors Act, to be
selected by the Trustees.
(D) Income allocated to a minor may be expended for his or
her benefit or may be paid to his or her natural guardian, to the
guardian of his or her person or estate or to a Custodian for him
or her under an appropriate Uniform Gifts or Transfers to Minors
Act, without liability on the part of the Trustees to sce to the
application thereof. The Trustees may also deposit amounts in an
interest-bearing account in the minor's name in a banking
7
'.
.
BCS.NMF 9/3/9.1 .
department or elsewhere and may pay a reasonable allowance to the
minor.
IE) The interest of any beneficiary, including a
remainderman, in Income or principal shall not be subject to
assignment, alienation, pledge, attachment or claims of creditors
while the funds are in the hands of the Trustees, but this
sentence shall not restrict the exercise of any power of
withdrawal or appointment hereinbefore granted.
(F) Except as may be otherwise specifically hereinbefore
provided, on the death of a beneficiary, any Income accrued or
received after the last regular Income payment date shall be
treated as accruing after the beneficiary's death. All stock
dividends in shares of the distributing corporation are
principal.
FIFTH: (AI The Trustees hereunder shall have the
following powers, in addition to and not in limitation of those
granted by law: to accept assets in kind in distribution from my
estate; to collect proceeds of insurance on my life and to use
such proceeds to purchase assets from my estate or to make loans
to my estate; to retain assets in kind or to sell the same and to
invest and reinvest the proceeds and any other cash in any kind
of property, real or personal, or part interest therein, located
in the United states or abroad, all statutory and other
limi tat ions as to the investment of funds, now or hereafter
enacted or in force, being waived; to pledge, exchange or
mortgage real or personal property and to lease the same for
8
.
,'.
. ..
BCSINMF 913/91
terms exceeding five (5) years; to give or exercise options for
sales, leases and exchanges; to borrow money; to compromise
claims; to vote shares of corporate stock, in person or by proxy,
in favor of or against management proposals; to carry securities
in the name of a nominee, including that of a Clearing
corporation or depository, or in book entry form or unregistered
or in such other from as will pass by delivery; to allocate
realized capital gains to Income or principal; to make division
or distribution hereunder either in cash or in kind and to
allocate to different shares different kinds of or interests in
property and property having different bases for Federal income
tax purposes, as the Independent Trustee deems equitable; and in
the sole discretion of the Independent Trustee, to retain or to
purchase policies of life insurance in Fund B, to pay premiums
thereon from Income or principal and to exercise all rights of
ownership thereover.
(B) Notwithstanding the foregoing, the Trustees shall have
no power the possession of which would disqualify Fund A for the
purposes of the marital deduction under the Federal estate tax
laws. Any property which is not included in my estate for
administration purposes but which is paid directly to the
Trustees and is not designated for a specific trust shall be
divided between Fund A and Fund B in such shares as the Trustees
see fit, except that sufficient amounts shall be allocated to
Fund A to enable my estate to take advantage of the marital
deduction under the Federal estate tax laws to the extent
indicated; PROVIDED, however, that any portion of such property
9
. ..
. .
BCS: NMF 913/91
which is not part of my gross taxable estate shall be allocated
to Fund B and shall not be used for the payment of death taxes or
of administration expenses.
SIXTH:
I appoint my husband, WILLIAM R. STICKEL, as my
Executor, and if he is at any time unable or unwilling to serve,
I appoint my children, KATHRYN S. FUCHS and JEFFREY TODD STICKEL,
or the survivor of them, Executors. If none of them is willing
and able to serve, I appoint MELLON BANK, N.A. Executor. In
addition, I authorize my husband or my children to appoint MELLON
BANK, N.A. as Co-Executor or as agent in the performance of his
or their duties.
I give to my Executor or Executors the sarne
powers as are given to the Trustees under Article FIFTH above and
also the power to file any qualified disclaimer I could have
filed if living.
If at any time both of my children are unwilling or unable
to serve as the Independent Trustee under this my Will, I appoint
MELLON BANK, N.A. as Independent Trustee to serve with my
husband.
No bond shall be required of any fiduciary hereunder in any
jurisdiction.
SEVENTH: I realize that fiduciaries are given discretion by
law to make various elections which affect the income and estate
taxes payable by estates, trusts and beneficiaries, as well as
the
relative
shares
of
beneficiaries,
such
taking
as
administration expenses as deductions for either estate or income
lO
. .
BCS:NMF 9/3/91
" .
.. .
tax purposes, selecting options for the payment of employee death
benefits, electing to take qualified terminable interests as part
of the marital deduction, selecting alternative valuations dates,
postPoning the payment of taxes, filing joint income tax or gift
returns, allocating any exemption from generation-skipping
transfer tax, filing estimated income tax returns and making
payment thereon and redeeming corporate stock,
The decisions
made by my fiduciaries in any of these matters shall be binding
upon, and not subject to question by, any affected persons,
PROVIDED, however, that if a corporate fiduciary is serving, its
decision shall also be binding upon any individual co-fiduciary.
I relY upon my fiduciaries to take into consideration the total
income and estate taxes payable by reason of their decisions,
including those payable by my survivors, and they are authorized
in their discretion, but not required, to make adjustments
between Income and principal as a result thereof.
They are
specificallY authorized to file a joint income tax return with my
husband for any period during which such a return is permitted,
without requiring him to sign an indemnification agreement.
EIGHTH:
I appoint my daughter, KATHRYN S. FUCH, guardian
of the estate of any minor child of my son receiVing any sums of
money, real property or other intangible personal property free
of trust by reason of my death, if such property is in excesS of
the amount which may be paid to the natural guardian, and I
authorize said guardian, in her sole discretion and without order
of court, to retain such property in kind or to sell the same,
11
.. ,
.....
. .,
.. ,
BCS:NMF 9/3/91
giving good title to any real estate, to invest and reinvest
without being limited to "legal" investments and to use both
Income and principal for the minor's welfare, comfortable support
and education, including college expenses. I appoint my son,
JEFFREY TODD STICKEL, guardian of the estate of any minor child
of my daughter receiving any sums of money, real property or
other intangible personal property free of trust by reason of my
death, if such property is in excess of the amount which may be
paid to the natural guardian; and I authorize said guardian, in
his sole discretion and without order of court, to retain such
property in kind or to sell the same, giving good title to any
real estate, to invest and reinvest without being limited to
"legal" investments and to use both Income and principal for the
minor's welfare, comfortable support and education, including
college expenses.
NINTH: I direct that all estate, inheritance and other
taxes in the nature thereof, together with any interest and
penalties thereon, becoming payable because of my death with
respect to the property constituting my gross estate for death
tax purposes, whether or not such property passes under this
Will, shall be paid from the principal of my residuary estate,
and no person receiving or having a beneficial interest in any
such property, whether under this Will or otherwise, shall at any
time be required to contribute to or refund any part thereof;
PROVIDED, however, that this direction shall not apply to the
taxes on any property included in my estate solely because of a
12
~ ~. ... ..~. .
UY.1W II CA.f
-,- ,- ".,.,-~'.,
18.' '.5. 3.... :09. :.......'~OM.M...'?~W..EALTH OF.PENNSY. LVANIA
,-,. i;, -. -, ...... '.- Df.AIlTMINT O. RIVINUI
. OFfiCIAL RECIIPT .. PENNSYLVANIA INHERITANCE AND ESTATI TAX
---.'.::..-:-
~<',:; -":.>\;:," .
". .. '.-
,- ',; '. ~ _i
-
; '>. .~-
DND. AA.
RECEIVED FROM,
&
ACN
ASSESSMENT r:t
CONTROL Ii:II
NUMBER
AMOUNT
RICHARD C SNEI.DAI<Erl c;StlUIR"
101
$Cl,,61C.2'7
44 W MAIN STREET
MECHANICSDURG, PA
17055
ESTATE INFORMATION.
I!:t FILE NUMBER
~ 21-1995-0849
I!:t NAME OF DECEDENT ILAST)
~ STICKEL BEV"RLY C
I!'I DATE OF PAYMENT
Iii 04 /1 5/97
EJ POSTMARK DATE
COUNTY
SSN 376-22-154B
IFIRSTI IMI)
<
CUMBERLAND
DATE OF DEATH
10/13/95
REMARKS WILLIAM R GTICI(EL
C/O RICHArlO C GNELBAKER ESQ.
SEAL CHECK" 102
fa TOTAL AMOUNT PAID
_2" ,012.27
CW
REGISTER OF WILLS
(//' /... '/
RECEIVED BY /./~~~,tcl. (-, .' t"~~/.fC/.:~;,!,_
,I $/ONA9I'% J,
, '..' l.._,.
MARY C. LEWI S /. I f .1'< /.,/ . !-
REGISTER 01' WILLS .t
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
*'
BUREAU OF INDIVIDUAL TAKES
INHERITANC[ fA. DIVISION
DEPT. nOilO,
HARRlSIUAG. PI 1712..0601
NOTICE OF INHERITANCE TAK
APPRAISEHENT, AllOWANCE OR DISAllOWANCE
DF DEDUCTIDNS AND ASSESSHENT OF TAK
',,'Ih'''''' III.'"
RICHARD C SNELBAKER ESQ
SNELBAKER ETAL
44 W MAIN ST
MECHANICSBURG PA 17055
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
09-22-97
STICKEL
10-13-95
21 95-0849
CUMBERLAND
101
BEVERLY
C
~
A"ount R...i tted
1,10"31.03
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
LOWER PORTION FOR YOUR RECORDS ..
.. .-" .......... --- -..-- ........- ..--....- ....- --..............----....--- ....-........ ......
r.rr ALONG THIS LINE
RETAIN
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COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
/*'
L.
BUREAU Of INDIVIDUAL TA~ES
IHltlAI UHC[ IA)( D11I1510"
OlP1. 2110601
IlARR1SBURG, PA 11118-0601
NOTICE OF IHltERITANCE tA~
APPRAISEHENT. ALLOWAHCE OR DISALLOWAHCE
OF DEDUCTIONS AHD ASSESSHENT OF TA~
11I-\"'''.U III,'"
09-22-97
STICKEL
10-13-95
21 95-0849
CUMBERLAND
LOl
1"----~;our;tii.1l1 t t.d
[--..,-~"--=---~~--
-------.,~_.. ,--=-.'-
BEVERL Y
C
RICHARD C StlEl.BAKER ESQ
StlELBAKER ETAL
44 W MAW ST
MECHAtlICSBURG PA 17055
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNT V
ACN
MAKE CHECK PAVABLE AND REMIT PAVMENT TOI
REGISTER OF WILLS
CUMBERLAtlD CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS -4
ii EV: iS4; - EX -A jip"ni3':9fi -HilT i ani F -ytiHER if AjfcE- TAx-jip jiiiA i sEHEH'r;-m."owAjfcE" oli" -- _n -" -- - -" - - -"
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF STICKEL BEVERLV C FILE NO. 21 95-0B49 ACN 101 DATE 09-22-97
T A~ RETURN WAS I I X \ ACCEPTED AS fILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURtl
1. R..l Elt.t. (Schadule A) UI
2. stock. and Bondi (Schadule 8) 121
3. Closely Hald stock/partnership tnte,...t 15chadule Cl I!)
4. Hortg.gal/Hota. Receivable (Schadule D) (41
5. C.,h/Bank Deposita/Hllc. Parsonal Property ISchadule EI 151
b. Jointly Owned Property ISchadule Fl 1&1
7. Tr.n...... 15chadule GJ (7)
8. Total Assets
1 CHANGED
HOTEl To lnlure prope,.
credit to your account,
subnit the upper portion
of this forM with your
tal( pay".n\.
,00
22.481.71
.00
.00
429,602.29
112.104,07
,00
IS\
564.188,07
10.484.63
.00
11\.1
1121
1131
1141
APPROVED DEDUCTIONS AND EXEMPTIONS I
9. Funaral b:panus/Adll'l. Cosh/Hise. El(panUs (Schadul. H) (9)
10. Dabts/Hortgaga Liabilities/Lian' (Schadule 1) 110)
11. Totd DaducUons
12. Het Valua of Tax R.turn
13. Charitabla/Govarnll'lantal Oaqua.t. (Schadula JJ
14. H.t Valua of E.tata Subjact to Tax
In,4R463
553.703.44
.00
553.703.44
If an aSBessment waB issued previouslY, lines
reflect figureS that include the tDtal of ALL
ASSESSMENT OF TAXI
lS. Allount of Lina 14 at Spousal rat.
1&. Allount of Lina 14 ta)(abla .t Linaal/Cl..s A rat.
17. AMount of Lina 14 t.)(abla .t Collataral/Cla., D r.ta
18. Principal ta)( Dua
14, 15 and/or 1&, 17 and 18 will
returns assessed to date.
NDTEI
153.499.00 K'OO.
400.204.44 ~ .06.
.00 ~ .15.
IlS1
.00
24.012.27
.00
24.012,27
115\
Ilbl
1171
TAX CREDITS I
~ PAYHENT
DATE
04-14-97
I
AHOUNT PAID
24.012.27
RECEIPT
HUHBER
AA185389
DISCOUNT It I
INTEREST/PEN PAID I-I
.00
BALANCE OF UtlPAID INTEREST/PENALTV AS OF 04-15-97
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
24.012.27
,00
1.631.03
1.631.03
. If PAID AFTER DATE INDICATED. SEE REVERSE
fOR CALCULATION DF ADDITIDNAL INTEREST.
I IF TOTAL DUE IS LESS THAN n. NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REfLECTED AS A "CREOIT" ICRI. you HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIOHS.)
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RESERVATION' E,'a'" of dICld,n'l dvinG on ar bafor. OlcI.b.r 1', 1982 ~. If any future Intar..t in thl 'Itet. I, tran,f.rrad
In po.....lon or a"Jay..nt to ell" a Icol11.aral) b.naflcl.rl.. of thl dlcadlnt .ft., thl ..pltatlon of anY ..t.t. for
11f. or for y..r., thl Co..onw"lth hatebv ..pr...lv t...tV" thl right to ftPpral.. and ...... tren.,.r Inheritance ,....
.t thl lawful Cla.. . (colle.aral) rata on 8nY such future I"ta,..t.
PURPOSE OF
NOtlCEI To fulfill thl require.."" of Slctlon ZI'tO of the Inheritance end ut,t. TalC Act, Act 21 of l'9S, en P.l.
Saction 91ltD),
PAYHEH11 Oetlch thl top portion of thl. Hotlel and lub.lt with your ply..nt to thl Rlglsta, of WIll. prIntad on thl taVI'" ,Ida.
uHak, chIck or lonn urdu payable tal REGISTER OF MILLS, AGENT
ReFUND ICRII A r.fund of at.. cr.dlt, which wa. not r.qu..t.d on the Ta. R~turn, ..y be requ..t.d by co.platlng an "APplication
for Refund of p.nn.yl~anla Inh.rltanc. and E"ltat. ta." tREY-1313). Application. ar. avallabl. at th.offic.
of the Ragl.t., of will., any of the :3 Ra~.mla DI.trlct offlc." or by calling the .p.cl.1 Z~.hour
an.w.ring ..rvle. nu.b.r. for for.' ord.rlngt In P.nn.ylvanla ,.800-S6Z.Z0S0, out. Ida p.nn.ylvlnla and
within locel Harrlaburg area (711) 787-809~, IDOl (717) 71Z-ZZ5Z 1I1..rlng I.plllrad Dnh..
OBJECtlONSI Any party In Int.r..t not .atl.fl.d with the .ppr.I....nt, .llaw.nc. or dl..lloWBRc' of deduction., or ........nt
of ta. I Including discount or Intere.tl a. .hown on thl. Hotlc. .ust Object within .I.ty 1601 day. of recalpt of
thh Hotlce bYI
--wrltt.n prot..t to the PA D.part,.nt of R.v.nue, Board of App.al., Dlpt. zalOZ1, Hllrri.burG, PA 171Z8-IOZI, OR
--.l.ctlon to hllVI the .att.r d.tar.lo.d at audit of the account of thl p.r.onal r.pr...ntlltlv., OR
--app.al to the Orphans' Court.
AOHIN
IStRATlVE
CORRECtiONS I
Factu.1 .rror. dl.cov.r.d on thl_ a'I.....nt .hould be .ddr....d In writing tal PA D.part..nt of Revenue,
Bureau of Indhtldu.l te..., AnHI POlt A.......nt R.vl.w Unit, D.,lt. leObOl, tla"hburg, PA I1lza-0601
Phone 17l1l 7a7-6':.05. S.. pag. 501 the booklet "In.tructlon. for Inh.rl\8nce tlllt R.turn for a Ruld.nt
Olc.dent" (R[V-I~OI) for an ..planll'ion of ad.lnl.tratlveIY correctable urror..
OISCOUHTI
If any ta. due I. p.ld within threa eSI caland.r ~th. aft.r tha dac.dant'. d.ath, a flva p.re.nt eS~J discount of
the taM paid I. allow.d.
PEHALlYI
th. IS~ t.. ..n..ty non.partlclpation pan.lty I. coaputed on the total of the ta. and Int.r.st .......d, and not
p.ld b.for. Janullry la, 1996, tha flr.t day aft.r the .nd of the tall a.n..ty p.rlod. lhll non.partlclpatlon
p.n.lty I. .pp..labl. In the .... .ann.r and In ,he the .... tl.. p.rlod a. you Mould app..1 the tall and Inl.r..'
that h.. ba.n .......d a. Indlc.t.d on thl. not lea.
IHtERESTI
Inlar..t I. charged b.ginnlng with fir.t d.y of d.llnqu.ncy, or nln. e9J .onth. and on. (II day fro' the d.t. of
d..th, to the da" of pay..nt. t.... which b.c..' d.llnqu.nt b.for. January I, 198Z b.ar In'.r..t .t the rat. of
.1. (6~1 p.reenl p.r annu. clllculat.d at a dally rata of .000164. All ta... which b.ca.. d.llnqu.nt on and .ft.r
Janu.ry I, 198Z will b.ar Int.r..t at a r.t. which will v.ry fro. calendar y.llr to c.l.ndar y.llr with that rat.
announc.d by tha PA D.part,ent of R.venu" th. appllcabl. Int.r.,t r.t.. for 1982 through 1997 ar.1
'!!!! tnter..t Rille OllllY Int.r..t rllclor !!.!r Inl.r.st Rate 01111" Inl.r.,1 rllctor
1982 ZOX .00D~4e 19B7 .. .OOOZU
IIJaS 16~ .DDDUe 19a8-1991 11~ .OOOUI
1984 1I~ .000301 199' .. .000247
1985 UX .00USfJ I"S-1994 IX .000192
1986 lOX .000274 1995-1997 .. .000Z47
--lnterut Ie ulculat.d o. folloWII
INTEREST = BALANCE or TAX UNPAID X NunBER or DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hotlc. I..u.d fitter the t.1l b'Co..' d.llnquent will refl.ct .n Int.rut calculaUon to rlft..n 05) day'
b.yond the da'. of the ........nt. If pay..nt I. ..d. after the int.r..t co.putatlon d.t. .hown on th.
Hotlc., IIddltlonal Int.r..t IlUII ba calcul.tad.
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CQMMONWr:AlTtt at f1l:.NNSVlVANIA
DU'ARTMrNT or REVENUE
BUREAU DF INDIVIDUAL TAKES
nEP'rl8060'
flAfUUSnUIlG, PA 17128.0001
.~"Jtt,.Q..
~
NO. AA242273 ,,'v,,"""'..,
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
RECEIVED FROM,
r
ACN
ASSESSMENT
CONTROL
NUMOER
AMOUNT
RICHARD C SNELBAKER E5Q.
POBOX 318
MECHANIC5BURG, PA
101
"1,631.03
170:55
fOtlllllfl[
...
fOlOH(R[ -
ESTATE INFORMATION:
FilE NUMBER
-a,I~I~:5-0841jl-S6N-!'1':/"'-e2-i'54e
NAME OF DECEDENT (lAST I tr'AS'l) tM11
--ST-lCIC&L.-BliVERkY-G-----
DATE or PAYMENT
----9..121>-1-1,9-9-7
POSTMM1K DAlE
-----9.Le~ /19SiCJ
cou~nv
TOTAL AMOUNT PAlO
<<, .t,.":t, n":l
rUl'lBERLAND-
DATE OF OEAni
REMARKS WILLIAM R STICKEL
C/O RICHARD C 6NELDAKER ESQ.
SEALCHECKlI 100
RECEIVED OV ~
REGISTER OF WILLS
--~ -,--. -~- .-- .-- .~.- -".-. ,~_.- -'.- -""",,, ~---.-----.....- ..--'...- - . - ,_.",
-,.- ._-,-, ..'''. ,_"',I__.~__'-, ____~~~ __.' ,"~_ _.:..._.__,___,____~_._'____-::;;...~~:::_~
, ,
,
,
"
" -
----
.
__, ~,__ .______:'a.-----.._.llI~ 4- ''IT._ f'-"~..
"
RECEIPT AND RELEASE
WHEREAS, BEVERLY C. STICKEL, late of the Township of Upper
Allen, County of Cumberland and Commonwealth of Pennsylvania,
died on October 13, 1995, having first made her Last will and
Testament in writing probated before the Register of Wills of
said Cumberland County on November 13, 1995, and Letters
Testamentary were issued on the same date to William R. Stickel,
the Executor named in the Last Will and Testament of said
Decedent; and
WHEREAS, said Executor has entered upon and completed his
administration of said Decedent's Estate as set forth in his
First and Final Account attached hereto, and intends to
distribute the net balance of the assets of said Estate to the
persons named in the Statement of Proposed Distribution also
attached hereto, both of said documents bei.ng incorporated herein
by ref&re~co thereto: ~nd
WHEREAS, a Trust has been created by the said Last will and
Testament of BEVERLY C. STICKEL, which shall include all of the
residue of the Estate and naming WILLIAM R. STICKEL, KATHRYN S.
FUCHS, and JEFFREY T. STICKEL, TRUSTEES:
NOW KNOW ALL MEN BY THESE PRESENTS, that we, and each of us,
LAW Qr"lcto
SNt.LOAKEI1.
Drft'NNEMAN
lk SPARr:
the said WILLIAM R. STICKEL, KATHRYN S. FUCHS, and JEFFREY T.
the beginning of the world to the day and date of these presents.
AND, desiring to avoid the delay and expense of the
settlement of said Eatate by filing the foregoing Account of said
administration in the Office of the Register of Wills of said
Cumberland County and by having the balance in the hands of the
Executor, aa shown by said Account, distributed by the Court of
Common Pleas of Cumberland County - Orphans' Court Division, we,
do hereby agree that the foregoing Account and Statement
concerning the matter of settlement may be recorded with the same
effect upon us, as if the same had been reported upon by said
Court, in a decree of distribution made on such proposed
Statement of Distribution by the said Court of Common Pleas -
Orphans' Court Division.
AND in consideration of the aforesaid settlement being made
without the aid of such Court of Common Pleas - Orphans' Court
Division, that we, and each of us, the said WILLIAM R. STICKEL,
r~ferenced First and Final Acoollnt, as her.einbefore set forth,
KATHRYN S. FUCHS and JEFFREY T. STICKEL, do hereby agree that if
any debts or damands other than those included in the above
shall be hereafter recovered against the Estate of said Decedent
and be legally payable out of the same, that we, will return to
the said Executor such amounts thereof as may be necessary to pay
such debts or demands.
LAW OI'I'lCrll
SNI:LUAKER.
BIII:tmr::MAN
l\ SPAll!:
-3-
IN WITNESS WHEREOF, we have hereunto set our hands and seals
this /'l1J( day of FtJIl,'.J.11!f 1998.
WITNESSED BYI
W>>.IJ.hU J{ ~i.....
/1) "'7 M
,-/tfl;.'1-<:-/J1..c ..' ~/trAil~
I\~ A'
CJ\l(,J,' -..: r ,flit, I u l'l~
- / "I
/f~~/ /~~ ~r
/ ';
/fJ'U7 ~,
I f -
~tllUt:n, ~(..:luCIIfI )
?'(SrAL)
(SEAL)
(SEAL)
L"W O"ICU
SNl;:LDAKl!:R.
BRENNeMAN
6: SPARe
-4-
.,;o'_''''-_';.;.i''.'''''~:;'<''''''''rJ''''~'
,
... ..
COMMONWEALTH OF PENNSYLVANIA)
I
COUNTY OF CUMBERLAND)
J-.
On this the /'b day of
Notary Public in and for said
SS.
R:c.~\C\..l\.A.cr1998' before me, a
State and County, the undersigned
officer, personally appeared WILLIAM R. STICKEL, known to me (or
satisfactorily proven) to be the person whose name is subscribed
to th~ within instrument and acknowledged that he executed the
same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official
seal.
.
~~~'-P (1 LJk0~
Notary P lic
~:wr:,SeoI
~fOCIburo lIoro :: NolaIY Public
r eom""sslOti E.p,~fId Countv
Merribef s""", 17 200f
Ptl'nnsV1V.1nJ., ASSOCf,lflon Of Nor.1r1es
LAW OI"I"ICC.
SNELOAKE,t.
BRENNEMAN
a SPARE
-5-
~~.-"--'--" '."
.. -
LAW OfFICtll
5r~CLn"'(Cn,
BReNNEMAN
Be SPARe
COMMONWEALTH OF PENNSYLVANIA)
COUNTY OF (26~'J /.... }/. (/ ;
On this the ,.:;)/1(,( day of
SS.
,
j)(,hcl"-.
1998, before me, a
Notary Public in and for said State and County, the undersigned
officer, personally appeared JEFFREY T. STICKEL, known to me (or
satisfactorily proven) to be the person whose name is subscribed
to the within instrument and R.ckn'~wledged that he executed the
same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official
seal.
. /. /
".v- ,.-
,~L'} /:.." J~ Cd-c.-t:.:-'''2L_
Notary PublIC,=,
Notarfal Seal
Oemma Cor1son, Notary Public
PIe8sant Hills Ilom, Alloghony CQunt}
My Commlsslo" E,pir.. Aug, 29, ,9M
Mmu. Pt. ...,.wno.AssxJ.1tIon 01 ~
-7-
~ .
-'~~--,~ ,'~'r',
"
ESTATE NO. 21.96.0849
FIRST AND FINAL ACCOUNT AND STATEMENT OF PROPOSED
DISTRIBUTION OF AND BY WILLIAM R. STICKEL EXECUTOR OF
THE ESTATE AND UNDER THE LAST WILL AND TESTAMENT
OF BEVERLY C. STICKEL, DECEASED, TOWNSHIP OF UPPER
ALLEN. CUMBERLAND COUNTY. PENNSYLVANIA
ILLlAM R. STICKEL. Executor as aforesaid and Accountant herein.
avers as follows:
DATE OF DECEDENT'S DEATH:
DATE LETTERS TESTAMENTARY ISSUED:
October 13. 1005
November 13.1005
DATES EXECUTOR'S NOTICE ADVERTISED:
Cumberland Law Journal
Patriot-News Co.
November 24, December 1. 8, 1005
November 28. December 5, 12, 199
FIRST AND FINAL ACCOUNT
PERSONALTY. PRINCIPAL ACCOUNT
DEBITS
he Accountant charges himself with the receipt of the following Items of
Decedent's Personalty valued as of the date of Decedent's death:
LAW OFfiCE-a
SNCLnAktR.
DItCNI'IEMA'-I
tk SrARt
Cash advanced by William R. Stickel, indvldually
1. 31 shares, ORYX Energy Co, common stock, @ $11,04
2, 31 shares. SUN Company, common stock, @ $25.32
3, 12.525 shares. SUN Company. reinvestment plan @ $25.32
4, 78,5919 shares, PUGET Sound Power & Light, common stock
@ $23,32
5. 153.3779 shares. SCE Corp, reinvestment plan @ $17.63
6. 221,3773 shares, Southern Co. reinvestment plan @ $23.88
7. 74.476 shares. Portland General Corp. @ $26,88
8. 21,034 shares. American Electric, reinvestment plan @ $37.44
2.075.92
370.14
784,92
317,13
1.832.76
2.704.05
5,286.49
2,001,91
787,51
~b1T
pago 1
LAW OH'lce.
SNELDAt<ER.
BRENNCMAN
a SPARE
9. 167 shares. Detroit Edison. common stock. @ $33.25
0, 39.385 shares, Detroit Edison. reinvestment @ $33,25
1. 66 shares, Equitable Companies, common, @ $23.25
2, Vanguard Money Market Reserve-US Treasury #9876933577
3. Accrued Interest on Vanguard Money Market Account
4. Vanguard Money Market Reserve-US Treasury #9781454206
5, Accrued Interest on Vanguard Money Market Account
6. Merrill Lynch Life Insurance Co. Annuity Polley No. TIG88006953
7, Merrill Lynch Priority Retirement Account No. 848-38117
8. Young America, rebate
9. Capital Blue Cross, refund medical premium
TOTAL, PERSONAL TV, PRINCIPAL ACCOUNT, DEBITS:
PERSONAL TV - PRINCIPAL ACCOUNT
CREDITS
he Accountant claims credit for the payment l the following items from
Decedent's Personalty Account:
1. Register of Wills, filing fee PA inheritance tax return
2. Register of Wills, Agent, PA inheritance tax
3, Internal Revenue Service, 1996. fiduciary tax
4. PA Department of Revenue, 1996 fiduciary tax
5, Register of Wills, additional probate fees
6, Register of Wills. Agent. balance of PA inheritance tax
7. Greenawalt & Co. CPA, preparation 1996 fiduciary tax returns
8, William R Stickel, family exemption
9. William R Stickel. reibursement for expenses
Henney Funeral Home. funeral service Pittsburgh, PA
Jefferson Memorial Cemetery. open gravesite
Christ United Methodist Church, funeral service
Mechanicsburg Presbyterian Church, memorial service
Flowers. Mechanicsburg Church service
Flowers. Pittsburgh funeral service
Photos & Frames. Pittsburgh, reclose casket
William R Stickel, post funeral luncheon. postage
Holiday Inn. Pittsburgh, overnight lodging. funeral
O. Snelbaker. Brenneman & Spare, P. C., attorney's fee
681.50
705,00
50,00
40,00
69.43
310.50
25.16
65.51
128.82
Page 2
5,552.75
1.309,55
1,534,50
296.323,69
552,68
28.131,621
52.47
60.04190 .
3,105,00
1,00
59,58
412,825.57
15.00
24.012,27
6,411.00
37,00
105,00
1.631,03
505.00
3,500.00
2,075.92
3,000,00
, ;
1. Snelbaker. Brenneman & Spare. P. C" costs advanced
Register of Wills. probate fees
Cumberland Law journal, advertise executor's notice
Patriot-News Co" advertise executor's notice
2. Reserve for filing fees, taxes, accounting. etc
TOTAL, PERSONAL TV, PRINCIPAL ACCOUNT, CREDITS:
320,00
60.00
62,71
442.71
1,100,00
42,834.93
PERSONAL TV -INCOME ACCOUNT
DEBITS
he Accountant charges himself with the receipt of the following
Income from the Investment of Personalty Principal:
1, Dividends, stock companies
2. Estate Checking Account, Interest
TOTAL, PERSONAL TV, INCOME ACCOUNT, DEBITS:
220.43
104.22
324,65
PERSONAL TV - INCOME ACCOUNT
CREDITS
he Accountant claims credit for the payment of the following Items
from the Personalty Principal Account:
TOTAL, PERSONALTV, INCOME ACCOUNT, CREDITS:
S NONE
$ NONE
REAL ESTATE. PRINCIPAL ACCOUNT
DEBITS
he Accountant charges himself with the receipt of Decedent's
Real Estate as follows:
TOTAL, REAL ESTATE, PRINCIPAL ACCOUNT, DEBITS:
$ NONE
$ NONE
REAL ESTATE - PRINCIPAL ACCOUNT
CREDITS
LAW O,Flces
SNt:LDAKER.
BRENNEMAN
8: SPARE
he Accountant claims credit for the payment of the following
Items from Real Estate Principal Account:
TOTAL, REAL ESTATE, PRINCIPAL ACCOUNT, CREDITS:
$ NONE
$ NONE
Page 3
:' ",
REAL ESTATE. INCOME ACCOUNT
DEBITS
he Accountant charges himself with the receipt of the
Income from the Investment of Real Estate Principal Account:
TOTAL, REAL ESTATE, INCOME ACCOUNT, DEBITS:
$ NONE
$ NONE
REAL ESTATE -INCOME ACCOUNT
CREDITS
he Accountant claims credit for the payment of the following items
from the Real Estate Income Account:
TOTAL, REAL ESTATE, INCOME ACCOUNT, CREDITS:
$ NONE
$ NONE
LAW on-Iete
SNELn^,{En,
BnENNEMAU
6l SPARE
Page 4
,'. '.
RECAPITULATION
ERSONAL TV:
PRINCIPAL ACCOUNT:
Debits
Credits
Balance
412,825.57
42,834,93
369.990,64
INCOME ACCOUNT:
Debits
Credits
Balance
324,65
$ NONE
324,65
TOTALPERSONALTV
370.315,29
EAL ESTATE:
PRINCIPAL ACCOUNT:
Debits $ NONE
Credits $ NONE
Balance NONE
INCOME ACCOUNT:
Debits $ NONE
Credits $ NONE
Balance NONE
TOTAL REAL ESTATE: NONE
OTAL FOR DISTRIBUTION:
370,315.29
LAW o'flce.
SNCLUAICER.
BRENNEMAN
a- SPAne
Page 5
.. ..' ,'.
STATEMENT OF PROPOSED DISTRIBUTION
WilLIAM R. STICKEL, Executor and Accountant herein. proposes to
Istribute the balance of the Estate of Beverly C. Stickel. Deceased, to wit:
370,315.29 In accordance with the last Will and Testament of said Decedent
s follows:
TO: BEVERLY C. STICKEL TRUST
William R. Stickel, Trustee
Kathryn S, Fuchs, Trustee
Jeffrey T, Stickel. Trustee
100% of the residuary Estate as per Item THIRD of the Will
370.315.29
TOTAL FOR DISTRIBUTION:
370.315.29
LAW OF,..Ctll
SNIZLDAKER.
BRENNEMAN
6: SPARE
Page 6
--(
G
STATUS REPORT UNDER RULE 6.12
Name of Oecedent: (J~;VEIlLY C S'I'ICKEL
Oate of Death: 10/13/95
Will No.
21-Q~-08~Q
Admin. No.
Pursuant to Rule 6,12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the adminIstration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes X No
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete:
3, If the answer to No. I is Yes, state the following:
a. Oid the personal representative file a final
account with the Court? Yes No X
b. The separate Orphans' Court No. (if any) for
the personal representative's account is:
c. Did the personal representative state an
account informally to the parties in interest? Yes X No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounLs ay be filed with the
Cerk of the Orphans' Court and may ~tt ched to this report,
Oa te: geptember 16. 1999
Si e
Ilichard C. Sne1baker
Name (Please type or print)
4~ West Main Street
-Mech~n1~sbllrg. PA 170~~
Address
, ,.
. ) (.:
(717 ) 697-8528
Tel. No,
(MAH:rmf/AM3)
Capacity: Personal Representative
X Counsel for personal
representative