HomeMy WebLinkAbout96-00550
IJETITION FOR PRonATE nnd GRANT OF LETTERS
'(I, -. '-,'. Cl
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No. ~J
To:
Euu/{' oj --1llli\:;.W I :-; 1~.G.-J'!'f!'!J:____
ulS() known Ul
Regi\ter of Will, fur Ihe
n,'n'u,,,'''. CoolllY of __cr~wu.Mill-- ill Ihe
Sociul SI't"";'Y No. 201--1 h-(,hHH COlluuonweahh of I'ell",ylvania
The pelilioll of the ullde"iglled Je'peclfully repre'ellt' Ihal:
Your petitiollerlA), who i,I;j!~ IN yea" of age or older a""he execUl ,., y named
inlhe la'l will of the aho\'e decedenl, daled _S"Ill"IlII,,'1' II . 192-L-
and ,"odicil{s) dated --No-veIn""... 18 11I()1_...lll11 Fl.hrll:lr\' H, tql)1L_..h~hll'h art' thl'
"-l.lIh}.,.t.o..:. nf :1 "-l.l'p:lrntt' 1'1'111 inn '-0 Proh;llt' :1 Pho(oeop)' of lilt, SII'Ill'd t.asl
j.I..Lll_.:llVt TI.~.a:H'll'"t :mrl of 1"\"'0 Hi~d Codlt'lls tlh'rt.to suhmltlt.d Ilt.n.\.dth.
(\I;Ue rdc\'ant drctlm\lan'c\, (.K. rcnUlu:ialion. death 01 (lI,((Ulor, cle.)
Decendent was domiciled al death in Cuml", r 1 and
h ..r last family or principal residr~ ~ol'th 26th
r.,1mp 11111, P^ 17011 f1 . I'>brDu.~\' )
(Ii\l \Ueel, number and mundJlalll)')
Coullty, Pennsylvania, with
5tn'l't ,
Deeendent, then 75 years of age. died ~t.1\' 10 ,19 96
at '..-1,1..,.. \:lIr..::Inr IInmp. r~mp 11111 PA .
Exeepl as follows, decedent did not marry, was not divorced and did not have a child born or adopted
afler execution of lhe will offered for r.robale; was notlhc victim of a killing and was never adjudicated
incompetent: ~o l'Xcl'ptlons
Deeendenl al dealh owned property with eSlimated values as follows:
(If domiciled in Pa,) All personal property
(If not domiciled in Pa.) Persollal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real eSlate in Pennsylvania
situated as follows:
-3.3.0, ~or;th 2,lith Str"l't. Camn 11111. PA 17011 1$250.000)
?Ii'1 '_n,'n_n Str..,'t r."mp 11111, P^ 17011 ($110.00(\)
WHEREFORE. pelitionerW respectfully request(sl lhe probate of lhe lasl will and codieil(s)
presented herewith and Ihe grant of lellers t,," ,. ',m.." , " r~'
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~lA!{Y ~ETI1 IIEI.'IS COOPER
2621 Lincoln Stl'l'l'l
Camp 11111. P^ 17011
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA } ss
COUNTY OF _ CIJI~BER'-^Nn
The pelitioner(s) above-named swear(s) or affi.rm(S) .lha1the. slateme~ts. 'n/he foregoing petition are
true and correct to the best of the knowledge and belieftf petitio1ier(s>'2J1.thal as personal represen-
tative(s) of the above deeedenl pelitione.r(s) w,~I.~en }, IrUly,.:id~i~iS~~' esl ~.l\~.c~rding \0 law.
Sworn to or affirme~ -ffld sub scnbed ~ fl. ,( / ') t ,J'(;./f ,.' I ./ - '"
before me tbis 1 da~ of I ~.
t I~ II, .J~J~t19~. !?
7 l {U~ -L ' 'LL'(A Lt... ';/l?{~' iJ"', :"11"1' ~
~^RXJ C. LEI.1I S Register j ( ~
No ? 1 - 9(, - r,r,o
.
Estate of
BERNADINE C TOPPER
, Deceased
DECREE OF PRODA TE AND GRANT OF LETTERS
AND NOW ,lUL V 15 19~, in consideration of the petition on
the reverse side hereof. satisfactory proof having been presented before me,
IT IS DECREED that the inSlrument(sl dated SEPTEMBER 11. 1qql
described therein be admitted to probate and filed of record as the last will of I \J\J I
BERNADINE C TOPPER
TESIAMENIARV
MARV BE I H IIELl~S COllPER
CODICIL DATED NOVEMBER lB,
:'NO CI)I)ICIL IlATEO FEBRUARV 8,
1<)911
and Letters
are hereby granted to
(j1J'
FEES
Probate, Lellers, Etc. ......... S
Short Certificates( 1) .... .. .... S
ReAUA;iatiell f!l.'>'-. .~o;.\:....... S
X-Pages
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1. n. 1'18028
A TIORNEY tSup. Cl. 1.0. No.)
Lnwrence B. Abrams, Esquire
Rhnnn~ h ~tnnn p o. nn~ 114h
Harrisburg, I'tDDRESS 17011-1146
(717) ?11-~711
PHONE
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S 39.00
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LAST WILL AND TESTAMENT
Q.f
BERNADINE C. TOPPER
I, BERNADINE C. TOPPER, of camp Hill, Cumberland
County, pennsylvania, being of sound and disposing mind and
memory, do make, publish and declare this to be my Last will and
Testament, hereby revoking all Wills and Codicils by me at any
time previously made.
ITEM I:
All inheritance, estate and
similar taxes becoming due by reason of my death, except any
taxes relating to generation skipping transfers imposed under
Chapter l3 of Subtitle B of the Internal Revenue Code, as
amended, ("Death Taxes"), whether such Death Taxes shall be
payable by my estate or by any recipient of any property, shall
be paid by my Executor out of the property passing under ITEM VI
of this Will as an expense and cost of administration of my
estate. My Executor shall have no duty or obligation to obtain
reimbursement for any Death Taxes paid by my Executor, even
though paid with respect to proceeds of insurance or other
property not passing under this Will.
ITEM II: I hereby exercise all powers
of appointment which I may have at the time of my death in favor
of my Executor, and all property subject to all such powers of
appointment shall be included in my estate and be governed by the
provisions of this Will: provided, however, that I specifically
Page 1 of 8 pages
decline to exercise any power of appointment given to me in any
Hill, codicil, Agreement of Trust or other instrument executed by
my husband, LINUS B. TOPPER (liMy Husband") .
ITEM III: (a) I give and bequeath the
personal jewelry given to me by My Husband, LINUS B. TOPPER, to
his daughters, SUSAN BEANS and MARY CHRISTINE YODER, share and
share alike, as they shall agree. Any such articles of jewelry
not selected by My Husband's daughters shall be distributed to my
daughter, MARY BETH HELMS COOPER, and her daughters, ELIZABETH H.
COOPER and KATHERINE H. COOPER, share and share alike.
(b) I give and bequeath all of my tangible personal
property, including any jewelry not disposed of under paragraph
(a) of this ITEM, silver, furniture, furnishings, household
equipment and personal effects, to my daughter, MARY BETH HELMS
COOPER, if she survives me or, if she does not survive me, to my
grandchildren, ELIZABETH HELMS COOPER, WILLIAM HELMS COOPER and
KATHERINE HELMS COOPER, living at my death, share and share
alike, to be divided among them as they shall agree, under the
supervision of my Executor. Any items not desired by them may be
sold and the proceeds distributed under Item VI hereof.
ITEM IV: I forgive, release and cancel
any and all notes, debts and other obligations from W. R. Cooper,
Jr. and/or Mary Beth Helms Cooper, his wife, my daughter, which
may be outstanding at the time of my death.
ITEM V: I devise and bequeath premises
known as 262l Lincoln Street, Camp Hill, Cumberland County,
Page 2 of 8 pages
Pennsylvania, and my residence at JJO North 26th Street, Camp
Hill, Cumberland County, Pennsylvania, to the then trustee of
"The Bernadine C. Topper Revocable Trust" created by a trust
agreement bearing even date herewith between me as Settlor and
Dauphin Deposit Bank and Trust Company and my daughter, Mary Beth
Helms Cooper, as CO-Trustees, to be added to and thereafter
treated as part of the principal of such trust, subject to the
rights of My Husband and my daughter, Mary Beth Helms Cooper, as
set forth therein, which rights shall arise as of my date of
death and be binding upon my estate until such time as the
properties are distributed to such Trust.
ITEM VI: I give, devise and bequeath
all the rest and residue of my property, real, personal and
mixed, not disposed of in the preceding portions of this will, to
the then Trustee of "The Bernadine C. Topper Revocable Trust"
created by a trust agreement dated the same date as this Will
between me, as Settlor, and Dauphin Deposit Bank and Trust
Company and my daughter, Mary Beth Helms Cooper, as Co-Trustees,
to be added to and thereafter treated as a part of the principal
of such Trust.
ITEM VII: No interest in income or
principal of my estate or any trust created hereunder shall be
subject to attachment, levy or seizure by any creditor, spouse,
assignee or trustee or receiver in bankruptcy of any beneficiary
of my estate or of any trust created hereunder prior to the
beneficiary's actual receipt thereof. My Executor shall pay over
Page J of 8 pages
the net income and the principal to the beneficiaries herein
designated, as their interests may appear, without regard to any
attempted anticipation (except as may be specifically provided
herein), pledging or assignment by any beneficiary of my estate
or of any trust created hereunder and without regard to any claim
thereto or attempted levy, attachment, seizure or other process
against said beneficiary.
ITEM VIII:
In the settlement of my
estate, my Executor shall possess, among others, the following
powers to be exercised for the best interests of the
beneficiaries:
(a) To retain any investments I may have at my
death so long as my Executor may deem it advisable to
my estate so to do.
(b) To vary investments, when deemed desirable by
my Executor, and to invest in such bonds, stocks,
notes, real estate mortgages or other securities or in
such other real or personal property as my Executor
shall deem wise, without being restricted to so-called
"legal investments."
(e) In order to effect a division of the
principal of my estate or for any other purpose,
including any final distribution of my estate, my
Executor is authorized to make said divisions or
distributions of the personalty and realty partly or
wholly in kind. If such division or distribution is
made in kind, said assets shall be divided or
distributed at their respective values on the date or
dates of their division or distribution. In making any
division or distribution in kind, my Executor shall
divide or distribute said assets in a manner which will
fairly allocate any unrealized appreciation among the
beneficiaries.
(d) Subject to the terms of ITEM V, to sell
either at pUblic or private sale and upon such terms
and conditions as my Executor may deem advantageous to
my estate, any or all real or personal estate or
interest therein owned by my estate severally or in
Page 4 of 8 pages
conjunction with other persons or acquired after my
death by my Executor, and to consummate said sale or
sales by sufficient deeds or other instruments to the
purchaser or purchasers, conveying a fee simple title,
free and clear of all trust and without obligation or
liability of the purchaser or purchasers to see to the
application of the purchase money or to make inquiry
into the validity of said sale or sales; also, to make,
execute, acknowledge and deliver any and all deeds,
assignments, options or other writings which may be
necessary or desirable in carrying out any of the
powers conferred upon my Executor in this paragraph or
elsewhere in this Will.
(e) Subject to the terms of ITEM V, to mortgage
real estate and to make leases of real estate for any
term.
(f) To borrow money from any party, including my
Executor, to pay indebtedness of mine or of my estate,
expenses of administration, Death Taxes or other taxes.
(g) To pay all costs, Death Taxes or other taxes,
expenses and charges in connection with the administra-
tion of my estate, and my Executor shall pay the
expenses of my last illness and funeral expenses.
(h) To vote any shares of stock which form a part
of my estate or trust and to otherwise exercise all the
powers incident to the ownership of such stock and to
actively manage and operate any incorporated or
unincorporated business, including any joint ventures
and partnerships, and to incorporate any such
unincorporated business, with all the rights and powers
of any owner thereof.
(i) In the discretion of my Executor to unite
wlth any other owners of similar property in carrying
out any plans for the reorganization of any corporation
or company whose securities form a part of my estate.
(j) To assign to and hold in my estate an
undivided portion of any asset.
(k) To hold investments in the name of a nominee.
(1) To compromise controversies.
ITEM IX:
In the settlement of my
estate:
Page 5 of 8 pages
(a) My Executor shall not be personally liable
for loss to my estate or to my spouse's estate or to
any beneficiary of either estate resulting from my
Executor's decision made in good faith whether or to
what extent to elect on the federal estate tax return
prepared on behalf of my estate to have a portion or
all of certain "qualified terminable interest property"
treated as having passed to my spouse in order to
qualify for the federal estate tax marital deduction:
and the decision of my Executor shall be binding and
conclusive upon all beneficiaries of my estate,
including the then trustee of any inter vivos trust
created by me which constitutes a part of my federal
gross estate.
(b) My Executor shall not be personally liable
for any loss to my estate or to any beneficiary of my
estate resulting from an election made in good faith to
claim a deduction as an income tax deduction or as an
estate tax deduction: nor, as a result of such
election, shall any compensating adjustments be made
between income and principal or in the amount of any
gift under this will to my spouse intended to qualify
for the marital deduction for federal estate tax
purposes.
(c) In valuing property in my gross estate for
the purposes of any Death Tax, my Executor shall not be
personally liable for any loss to my estate or to any
beneficiary of my estate resulting from my Executor's
decision made in good faith to use a particular
valuation date: nor, as a result of such decision,
shall any compensating adjustment be made in the amount
of any gift under this will to my spouse intended to
qualify for the marital deduction for federal estate
tax purposes.
(d) My Executor is authorized to elect under
section 2652(a) (3) of the Internal Revenue Code of
1986, as amended, (the "Code") to treat me as the
transferor of any qualified terminable interest
property with respect to which my estate was allowed a
deduction under section 2056(b) (7) of the Code and to
allocate any of my exemption from federal generation
skipping transfer tax under section 2631 of the Code to
any property as to which I am the deemed transferor
under Section 2652(a) of the Code, regardless of
whether or not the property with respect to which such
election or allocation is made is part of my probate
estate. Any such election or allocation shall be made
in the sole discretion of my Executor and shall be
binding upon all persons, including the then trustee of
Page 6 of 8 pages
any inter vivos trust created by me, and such Executor
shall not be personally liable for exercising any such
discretion in good faith. My Executor or Trustee is
authorized to divide any trust created hereunder or by
inter vivos trust created by me into two or more
separate trusts if such separation, in the sole
discretion of my Executor or Trustee, is advantageous
to my estate and the beneficiaries of my estate or a
trust created hereunder or by inter vivos trust for the
purposes of application of the federal generation
skipping transfer tax: provided, however, that such
separated trusts shall be held, administered and
disposed of in accordance with terms hereunder or of
the governing instrument as identical trusts in all
other respects.
ITEM X:
If at any time any minor shall
be entitled to receive any assets free of trust by reason of my
death, whether payable hereunder, by operation of law or
otherwise, I appoint MARY BETH HELMS COOPER as Guardian of such
assets authorized by law payable to such minor, and in the event
that she should fail or cease to act, I appoint DAUPHIN DEPOSIT
BANK AND TRUST COMPANY, as such Guardian. The Guardian may
receive, administer and shall have full authority to use such
assets, both principal and income, in any manner the Guardian
shall deem advisable for the best interests of the minor,
including college, university, graduate or other education,
without securing a court order. The Guardian shall have all the
rights and privileges in its capacity as Guardian as are herein
granted to my Executor as to my estate.
ITEM XI:
I hereby appoint my daughter,
MARY BETH HELMS COOPER, as Executrix of this Will. If for any
reason she should fail or cease to act, I appoint my friend,
RONALD H. MILLER, CPA of Harrisburg, Pennsylvania as Executor.
Page 7 of 8 pages
All references in this will to my "Executor" shall also refer to
my Executrix or to my successor Executor, as the case may be.
ITEM XII:
Any Guardian and Executor shall
qualify and serve without the duty or obligation of filing any
bond or other security. Any corporate fiduciary shall be entitled
to compensation for services in accordance with the standard
schedule of fees in effect when the services are rendered.
IN WITNESS WHEREOF, I have set my hand and seal to this,
my Last Will and Testament, consisting
seven (7) pages, this /IM/ day of
and the preceding
, 1991.//;/fd .-9.//l.
~
To
(SEAL)
We, the undersigned, hereby certify that the foregoing
Will was signed, sealed, pUblished and declared by the above-named
Testatrix as and for her Last Will and Testament, in the presence
of us, who, at her request and in her presence and in the presence
of each other, have hereunto set our hands and seals the day and
year above written, and we certify that at the time of the
execution thereof, the said Testatrix was of sound and disposing
mind and-. memory.
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(SEAL)
Residing at: 17"l IUa...t..., LGL""-t
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Resi~ing at:.~3,'%/I:'r.l(
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t~{~S Q~~EAL)
Page 8 of 8 pages
cOrmOl/WEALTH OF' PENNSYLVANIA
COUl/TY OF' ~t4<-TtC.-.
We, Be;nadine C. To~,r, . .h;tL-. U _~ ,
y'UA 1'-//' ~~~ , and -'''l.<!au.~ h' ;':,~u1..I~ , the
Testatrix and the witnesses respectively, whose names are signed
to the foregoing instrument, being first duly sworn, do hereby
declare to the undersigned officer that the Testatrix signed the
instrument as her Last Will and Testament and that she signed
voluntarily and that each of the witnesses in the presence of the
Testatrix at her request, and in the presence of each other,
signed the will as a witness and that to the best of the knowledge
of each witness the Testatrix was at that time eighteen or more
years of age, of sound mind and under no constraint or undue
influence. . .0
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W~ne~~! .j) ~/
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W tness f'A
ttW(wtt -.' ~a.~
W~tness
ss:
On this, the {.z;L day of ~y.u/",- , 1991
before me, a notary publ c, the undersigne officer, personally
appeared Bernadine c. Topper, ~~. t1.~ '
,/Ci1j~ /1. L'A~Ai.,( aLJtA..L , and ,.... ~ ~,Q '~~_'J known
to me (or satisfactorily proven) to be the persons whose names are
subscribed to the within instrument, and acknowledged that they
executed the same for the purposes therein contained.
seal.
IN WITNESS WHEREOF', I hereunto set my hand and official
/? .62a-~
No ary Publ~c
/
( y Commission Expires:
(SEAL)
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AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF Cut1?bu.)and..--
SS:
We, D~wRell/~ 13,lH3e1tfYlS
JI'tYNC. ,c;, Rt3~S
and I'IAIN',q j. SANG MIl
, the witnesses whose names are signed
to the attached or foregoing instrument, being duly qualified
according to the law, do depose and say that we were present and
saw Bernadine C. Topper, the Testatrix, sign and execute the
instrument as her Codicil; that she signed willingly and that she
executed it as her free and voluntary act for the purposes
therein expressed; that each of us in the hearing and sight of
the Testatrix signed the Codicil as witnesses; and that to the
best of our knowledge the Testatrix was at that time 18 or more
years of age, of sound mind and under no constraint or undue
influence.
Sworn or affirmed to and subscribed to before me by
/. ~RE/IIC& 6. /tfJe~.5
NA-IN'A- J, 5ANGI-W1
,
and
of
N~bu.-
, 1991.
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(SEAL)
NOTARIAL SE.'L
NAlNA J, S....NGHVI, t.ot'"1 Publ,l:
City nl H3nlsburq, OaUCr'hn CCUl"lty
P.4 Comf"un1on ~J .res -'Oltl 11,199.
. }.
lbal19741'hbruary 7, 1996/jflU
SECOND C("llill
TO THE LAST WILL AND TESTAMENT
Q.E
BERNADINE C. TOPPER
I, BERNADINE C. TOPPER. of Camp Hlll. Cumberland County,
Pennsylvanla, belng of sound and dlsposlng mlnd and memory, do make. publlsh
and declare thls to be the Second Codlcll to my Last Wlll and Testament dated
September 11. 1991,
ITEM I:
I hereby amend ITEM V of my sald
Last Wlll and Testament to convey my real estate outrlght to my daughter. so
that lt provldes as follows:
ITEM V: I hereby devlse and bequeath the
premlses known as 2621 Llncoln Street, Camp Hlll. Cumberland
County. Pennsylvanla. and my resldence known as 330 North 26th
Street, Camp Hlll, Cumberland County, Pennsylvanla, to my
daughter. MARY BETH HELMS COOPER, or. lf she does not survlve me,
to her lssue, per stlrpes, livlng at the tlme of my death,
IN WITNESS WHEREOF, I have hereunto set my hand and seal to thls
Second Codlcil to my Last Wlll and Testament. consistlng of thls one (1) page,
"
thls ~ day of February, 1996.
/ .1-_
Bernadlne C. Topper
(SEAL)
We. the underslgned. hereby certlfy that the foregolng Codicll was
signed, sealed, published and declared by the above-named Testatrlx as and for
a Second Codlcll to her Last Wlll and Testament, ln the presence of us, who at
her request and ln her presence and ln the presence of each other, have
hereunto set our hands and seals the day and year flrst above wrltten, and we
. certlfy that t the tlme of the executlon thereof, the sald Testatrlx was of
( .so d and dl os ng'~lnd and memory,
',\.;:,\' . '.\.:.... ~SEAL) ReSidlngat:.lluJ...LU,&t........~Si;-
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Reslding at:
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Estate Inventory (Continued)
Savinqs Account/Money Market/CMA
Dauphin Deposit Bank and Trust
Company, Insured Money Market
Account No. 0028861191 $
22,845.33
43,56
Interest to date of death
Smith Barney Money Market Fund
Account No, 724-05391-19
54,652.14
Total Savings Account/Money Market
$
77,541.03
Tanqible Personal Property
Ladies Blue Topaz and Diamond
Ring $
1,950.00
Ladies Diamond Eternity Ring
Mink stole
2,700.00
800.00
Miscellaneous personal
property
Total Tangible Personal Property
8,335.00
$
13,785.00
Miscellaneous
Blue Cross/Blue Shield
$
117.55
Total Miscellaneous
$
117,55
Real Property
Real Estate located at 2621
Lincoln Street, Camp Hill,
Pennsylvania
$
160,000,00
Real Estat. located at 330
North 26th Street, Camp Hill,
PA 17011
215,000.00
Total Real Propcl't y
$
375,000.00
Page 2
. ,
Estate Invcntot'Y (Continued)
Transfers During Decedent'fJ Life
The Bernadine C. Toppet' Revoc-
able TrufJt between decedent,
Settlor, and Dauphin Deposit
Bank and Trust Co" Trustee,
dated 09-11-91, as amended.
Said Revocable Agreement of
Trust was funded at inception
by Settlor's initial $10
deposit. No additional assets
were put into the Trust before
Settlor's death. A copy of
the Trust and Amendments
thereto, dated 11-18-91 and
02-22-96 are attached hereto. $
Total Transfers During Life
No, of
Units
Bond Funds
9,049
Dreyfus Strategic Municipal
Income Fund
10,437
Eaton Vance Marathon 'National
Municipal Fund
9,075
Eaton Vance Municipal Trust
Fund, PA Tax Free Fund
10,101
Franklin Tax Free Trust, PA
Tax Free Income Fund
6,415
Premier State Municipal Bond
Fund PA Series Class A
3,690.2690 Smith Barney Municipal Funds
Pennsylvania Portfolio Class C
7,448,9940 Smith Barney Premium Total
Return Fund Class A
4,646,8190 Smith Barney Premium Total
Return Class B
3,389,4100 Smith Barney Premium Total
Return Fund Class C
Page 3
10,00
$
87,603.37
100,821.42
93,926.25
103,131.21
103,409.80
46,017,65
131,325.76
81,923.42
59,789,19
$
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.
I.. n""",II'1I1 ,11,.,11IIlY 10, 1')')(" lit tho olle of 75 years. She reslded
wlLh ho" hlllll'"IlI, I.. n,'"odlet Tnppo", at 330 tlol'lh 26th Street ln the Borough of
Camp 11111, Cllmho"lnlld COUllty, POllllllylvnllla. nee(,dellt's death was due to cancer.
^ copy or 1\Ill' donth corti rknto has hoell provided to your offlce under a Petltlon
for Pl'ohnto or oVOII dnto hOI'<.wl th.
5. PoLltlol"'l' COOpOI' Is Docedent's only child and ls sul juris,
(,. I'otltloller Cooper hns been well aware of her mother's estate
plannlllg, hnvlng heen nnmed Executrix ln the Wlll and Co-Trustee in certain trust
documents horelnaftel' Identified slnce September, 1991, and, in the interim, had
nosured her mother thnt she ncqulesced ln the trust arrangement so long as her
mother felt thnt It wns necessary to protect the Petitloner's children and her.
7, Potltloners Cooper and Topper hnve Ilved in the same small
town, anw ench othor frequently as family members and, together, after Decedent
hecame 111 wlth hone cancer ln November, 1995, cooperatively worked for and
puroued Decedent' 0 well belng whlch was desired by each of them. Mutual respect
grew hetwoen the two of them whlch contlnues thl'oUllh the date hereof.
8. Decedent did not shnre her estate planning ideas with
Petltloner Topper ln detail; however, hetween them, they had executed a
I'remaritnl Agreement prlor to thelr mnrrlnge agreeing to accept such bequests as
would ho mnde to them under the other's Lnst Will and Testoments ln full payment
of al I amounts otherwise due to them under the Intestate laws of the
Commonwenlth.
Petitioner Topper knew generally that the Decedent's planning
Involved trusts for her daughter nnd grandchildren,
-2-
~
.
9. In the W111 dated September 11. 1991, Decedent made several
speclflc bequests of jewelry to I'etltloner Topper's daughters and to I'etltioner
Cooper and her daughters. The Wl11 bequeaths other personal property to
Petltloner Cooper and provldes for the forgiveness of debt owed to Decedent by
Petitioner Cooper's husband, W. R. Cooper, Jr, After these provislons, ln "pour-
over" fashlon, the W111 bequeaths Decedent's entlre Estate to The Bernadine C.
Topper Revocable Trust, and appolnts Petitloner Cooper as sole Executrlx.
Decedent also executed two Codicils to her 1991 Will, attached hereto as Exhiblts
"B" and "C." The first Codlcil, dated November 18, 1991, cancels all notes,
debts and other obligatlons from W, R. Cooper, Jr. and/or Hary Beth lIelms Cooper
and makes a bequest of $10,000 to Decedent's frlend, Ronald H. Miller, CPA, The
second Codicil, dated February 8, 1996, devlses and bequeaths Decedent's real
property at 2621 Llncoln Street, Camp Hlll, Cumberland County, Pennsylvanla and
at 330 North 26th Street to Petitioner Cooper, free of trust, wlth a proviso in
the Revocable Trust favoring Petitloner Topper's continuing residence, rent free,
in the North 26th Street property for a perlod of tlme.
10, In the Revocable Trust, a trust is created out of the entlre
balance of the Estate for the beneflt of Petltioner Cooper for Ilfe with the
remainder payable after her death to her then living children or thelr lssue, per
stlrpes. Petltloner Cooper and Dauphin Deposit Bank and Trust Company are
appointed Co-Trustees. A copy of the Trust and two amendments thereto w111 be
provided to the Reglster at the time of the hearlng on this Petition, lf any.
11. No addltional Codicils or Wllls were executed by the Decedent
after February 8, 1996, but Hrs. Topper met wlth Petitioner Cooper and Lawrence
B. Abrams, Esqulre, and Stanley A. Smlth, Esqulre, of Rhoads & Slnon to dlscuss
-3-
.
,
'.
her estate plan on at least two (2) separate occaslons and, after testlng her
plan agalnst suggested alternatlves, was always well satlsfled that the trust
arrangement was her preference.
12, Decedent kept the orlglnals of her Will and Codlcils ln her safe
deposit box number 1164 at Dauphln Deposlt Bonk and Trust Company, 3045 Market
Street, Camp Hlll, Pennsylvania. She opened the account on March 6, 1984 as
Bernadlne C, Helms and, on the same date, indlcated to the Bank that Petitioner
Cooper held her Power of Attorney, Apparently, upon thelr marrlage in 1985,
Petitioner Topper was added to the box reglstration. A copy of the Access Card
is attached as Exhibits "0-1" through "D.3" and, by thls reference, made a part
hereof confirming that Petit loner Topper dld all of the "banklng" for the
Decedent and that the Decedent dld not sign in to visit the box after signing her
last Codicil on February 8, 1996.
13. Decedent's safe deposit box was registered in jolnt names with
Petitioners Topper and Cooper, Decedent became ill with cancer ln August, 1995.
During Decedent's illness, Mr. Topper made several trlps to the safe deposit box
depositing the Codicils and Trust Amendments and other artlcles into the box and
retrieving articles from the box at Decedent's request and dlrection. On May 4,
1996, a day or two after Decedent went lnto Leader Nursing Home, Petitioner
Topper went to the box for the documents and dellvered the contents of the jolnt
safe deposit box to Petitloner Cooper. He does not remember the Will and
Codlcils being in the box. Thereafter, he closed the safe deposit box.
-4.
.
IN RE:
Estate of Bernadlne C. Topper
Deceased
REGISTER OF WII.LS OF
CUMBERl.AND COUNTY, I'ENNSYI.VANIA
NO. OF 1996
...........................................
CERTIFICATE OF SERVICE
I, Lawrence B, Abrams, Esquire, do hereby certify that on June 11,
1996, I caused notice of the flUng of the Petition to Probate a Photocopy of
Decedent's Slgned Last Will and Testament and of Two Codiclls Thereto to be
served on the following, by certifled mail, return receipt requested:
Dauphln Deposit Bank and Trust Company, Co-Trustee
Attention: Charles H. Faust, Senior Trust Offlcer
213 Market Street
Harrlsburg, PA 17101
Mrs, Mary Beth Helms Cooper
2621 Lincoln Street
Camp Hill, PA 17011
Mr. L. Benedict Topper
330 North 26th Street
Camp Hill, PA 17011
Ms, Elizabeth H. Cooper
2621 Lincoln Street
Camp Hill, PA 17011
Mr, Wllliam C, Cooper
2621 Lincoln Street
Camp Hill, PA 17011
Ms. Kathryn Helms Cooper
c/o Mrs, Mary Beth Helms Cooper
2621 Lincoln Street
Camp Hill, PA 17011
Date: June 11, 1996
"'U: '''ON
By. <w.3 G.o.reuvv
Lawrence B, Abrams, Esquire
One South Market Square
p, 0, Box 1146
Harrlsburg, PA 17108-1146
Exhibit A
,
.""\ln0
B\opp.t/~AS,;v'11t'9'11,ql/'
LAST WILL AND TESTAMENT
Q.E
BERNADINE C. TOPPER
I, BERNADINE C. TOPPER, of Camp Hill, Cumberland
County, Pennsylvania, being of sound and disposing mind and
memory, do make, publish and declare this to be my Last will and
Testament, hereby revoking all Wills and Codicils by me at any
time previously made.
ITEM I: All inheritance, estate and
similar taxes becoming due by reason of my death, except any
taxes relating to generation skipping transfers imposed under
Chapter 13 of Subtitle B of the Internal Revenue Code, as
amended, ("Death Taxes"), whether such Death Taxes shall be
payable by my estate or by any recipient of any property, shall
be paid by my Executor out of the property passing under ITEM VI
of this Will as an expense and cost of administration of my
estate. My Executor shall have no duty or obligation to obtain
reimbursement for any Death Taxes paid by my Executor, even
though paid with respect to proceeds of insurance or other
property not passing under this will.
ITEM II: I hereby exercise all powers
of appointment which I may have at the time of my death in favor
of my Executor, and all property subject to all such powers of
appointment shall be included in my estate and be governed by the
provisions of this Will; provided, however, that I specifically
Page 1 of 8 pages
decline to exercise any power of appointment given to me in any
Hill, Codicil, Agreement of Trust or other instrument executed by
my husband, LINUS B. TOPPER ("My Husband").
ITEM III: (a) I give and bequeath the
personal jewelry given to me by My Husband, LINUS B. TOPPER, to
his daughters, SUSAN BEANS and MARY CHRISTINE YODER, share and
share alike, as they shall agree. Any such articles of jewelry
not selected by My Husband's daughters shall be distributed to my
daughter, MARY BETH HELMS COOPER, and her daughters, ELIZABETH H.
COOPER and KATHERINE H. COOPER, share and share alike.
(b) I give and bequeath all of my tangible personal
property, including any jewelry not disposed of under paragraph
(a) of this ITEM, silver, furniture, furnishings, household
equipment and personal effects, to my daughter, MARY BETH HELMS
COOPER, if she survives me or, if she does not survive me, to my
grandchildren, ELIZABETH HELMS COOPER, WILLIAM HELMS COOPER and
KATHERINE HELMS COOPER, living at my death, share and share
alike, to be divided among them as they shall agree, under the
supervision of my Executor. Any items not desired by them may be
sold and the proceeds distributed under Item VI hereof.
ITEM IV: I forgive, release and cancel
any and all notes, debts and other obligations from W. R. Cooper,
Jr. and/or Mary Beth Helms Cooper, his wife, my daughter, which
may be outstanding at the time of my death.
ITEM V: I devise and bequeath premises
known as 2621 Lincoln Street, Camp Hill, Cumberland County,
Page 2 of B pages
Pennsylvania, and my residence at 330 North 26th street, Camp
Hill, Cumberland county, Pennsylvania, to the then trustee of
"The Bernadine C. Topper Revocable Trust" created by a trust
agreement bearing even date herewith between me as Settlor and
Dauphin Deposit Bank and Trust Company and my daughter, Mary Beth
Helms Cooper, as Co-Trustees, to be added to and thereafter
treated as part of the principal of such trust, subject to the
rights of My Husband and my daughter, Mary Beth Helms cooper, as
set forth therein, which rights shall arise as of my date of
death and be binding upon my estate until such time as the
properties are distributed to such Trust.
ITEM VI: I give, devise and bequeath
all the rest and residue of my property, real, personal and
mixed, not disposed of in the preceding portions of this Will, to
the then Trustee of "The Bernadine C. Topper Revocable Trust"
created by a trust agreement dated the same date as this will
between me, as Settlor, and Dauphin Deposit Bank and Trust
Company and my daughter, Mary Beth Helms Cooper, as Co-Trustees,
to be added to and thereafter treated as a part of the principal
of such Trust.
ITEM VII: No interest in income or
principal of my estate or any trust created hereunder shall be
subject to attachment, levy or seizure by any creditor, spouse,
assignee or trustee or receiver in bankruptcy of any beneficiary
of my estate or of any trust created hereunder prior to the
beneficiary's actual receipt thereof. My Executor shall pay over
Page 3 of 8 pages
the net income and the principal to the beneficiaries herein
designated, as their interests may appear, without regard to any
attempted anticipation (except as may be specifically provided
herein), pledging or assignment by any beneficiary of my estate
or of any trust created hereunder and without regard to any claim
thereto or attempted levy, attachment, seizure or other process
against said beneficiary.
ITEM VIII:
In the settlement of my
estate, my Executor shall possess, among others, the following
powers to be exercised for the best interests of the
beneficiaries:
(a) To retain any investments I may have at my
death so long as my Executor may deem it advisable to
my estate so to do.
(b) To vary investments, when deemed desirable by
my Executor, and to invest in such bonds, stocks,
notes, real estate mortgages or other securities or in
such other real or personal property as my Executor
shall deem wise, without being restricted to so-called
"legal investments."
(c) In order to effect a division of the
principal of my estate or for any other purpose,
including any final distribution of my estate, my
Executor is authorized to make said divisions or
distributions of the personalty and realty partly or
wholly in kind. If such division or distribution is
made in kind, said assets shall be divided or
distributed at their respective values on the date or
dates of their division or distribution. In making any
division or distribution in kind, my Executor shall
divide or distribute said assets in a manner which will
fairly allocate any unrealized appreciation among the
beneficiaries.
(d) Subject to the terms of ITEM V, to sell
either at pUblic or private sal~ and upon such terms
and conditions as my Executor may deem advantageous to
my estate, any or all real or personal estate or
interest therein owned by my estate severally or in
Page 4 of 8 pages
conjunction with other persons or acquired after my
death by my Executor, and to consummate said sale or
sales by sufficient deeds or other instruments to the
purchaser or purchasers, conveying a fee simple title,
free and clear of all trust and without obligation or
liability of the purchaser or purchasers to see to the
application of the purchase money or to make inquiry
into the validity of said sale or sales; also, to make,
execute, acknowledge and deliver any and all deeds,
assignments, options or other writings which may be
necessary or desirable in carrying out any of the
powers conferred upon my Executor in this paragraph or
elsewhere in this will.
(e) Subject to the terms of ITEM V, to mortgage
real estate and to make leases of real estate for any
term.
(f) To borrow money from any party, including my
Executor, to pay indebtedness of mine or of my estate,
expenses of administration, Death Taxes or other taxes.
(g) To pay all costs, Death Taxes or other taxes,
expenses and charges in connection with the administra-
tion of my estate, and my Executor shall pay the
expenses of my last illness and funeral expenses.
(h) To vote any shares of stock which form a part
of my estate or trust and to otherwise exercise all the
powers incident to the ownership of such stock and to
actively manage and operate any incorporated or
unincorporated business, including any joint ventures
and partnerships, and to incorporate any such
unincorporated business, with all the rights and powers
of any owner thereof.
(i) In the discretion of my Executor to unite
with any other owners of similar property in carrying
out any plans for the reorganization of any corporation
or company whose securities form a part of my estate.
(j) To assign to and hold in my estate an
undivided portion of any asset.
(k) To hold investments in the name of a nominee.
(1) To compromise controversies.
ITEM IX:
In the settlement of my
estate:
Page 5 of 8 pages
(a) My Executor shall not be personally liable
for loss to my estate or to my spouse's estate or to
any beneficiary of either estate resulting from my
Executor's decision made in good faith whether or to
what extent to elect on the federal estate tax return
prepared on behalf of my estate to have a portion or
all of certain "qualified terminable interest property"
treated as having passed to my spouse in order to
qualify for the federal estate tax marital deduction;
and the decision of my Executor shall be binding and
conclusive upon all beneficiaries of my estate,
including the then trustee of any inter vivos trust
created by me which constitutes a part of my federal
gross estate.
(b) My Executor shall not be personally liable
for any loss to my estate or to any beneficiary of my
estate resulting from an election made in good faith to
claim a deduction as an income tax deduction or as an
estate tax deduction; nor, as a result of such
election, shall any compensating adjustments be made
between income and principal or in the amount of any
gift under this Will to my spouse intended to qualify
for the marital deduction for federal estate tax
purposes.
(c) In valuing property in my gross estate for
the purposes of any Death Tax, my Executor shall not be
personally liable for any loss to my estate or to any
beneficiary of my estate resulting from my Executor's
decision made in good faith to use a particular
valuation date; nor, as a result of such decision,
shall any compensating adjustment be made in the amount
of any gift under this will to my spouse intended to
qualify for the marital deduction for federal estate
tax purposes.
(d) My Executor is authorized to elect under
Section 2652(a) (3) of the Internal Revenue Code of
1986, as amended, (the "Code") to treat me as the
transferor of any qualified terminable interest
property with respect to which my estate was allowed a
deduction under Section 2056(b) (7) of the Code and to
allocate any of my exemption from federal generation
skipping transfer tax under Section 2631 of the Code to
any property as to which I am the deemed transferor
under Section 2652(a) of the Code, regardless of
whether or not the property with respect to which such
election or allocation is made is part of my probate
estate. Any such election or allocation shall be made
in the sole discretion of my Executor and shall be
binding upon all persons, including the then trustee of
Page 6 of 8 pages
any inter vivos trust created by me, and such Executor
shall not be personally liable for exercising any such
discretion in good faith. My Executor or Trustee is
authorized to divide any trust created hereunder or by
inter vivos trust created by me into two or more
separate trusts if such separation, in the sole
discretion of my Executor or Trustee, is advantageous
to my estate and the beneficiaries of my estate or a
trust created hereunder or by inter vivos trust for the
purposes of application of the federal generation
skipping transfer tax; provided, however, that such
separated trusts shall be held, administered and
disposed of in accordance with terms hereunder or of
the governing instrument as identical trusts in all
other respects.
ITEM X:
If at any time any minor shall
be entitled to receive any assets free of trust by reason of my
death, whether payable hereunder, by operation of law or
otherwise, I appoint MARY BETH HELMS COOPER as Guardian of such
assets authorized by law payable to such minor, and in the event
that she should fail or cease to act, I appoint DAUPHIN DEPOSIT
BANK AND TRUST COMPANY, as such Guardian. The Guardian may
receive, administer and shall have full authority to use such
assets, both principal and income, in any manner the Guardian
shall deem advisable for the best interests of the minor,
including college, university, graduate or other education,
without securing a court order. The Guardian shall have all the
rights and privileges in its capacity as Guardian as are herein
granted to my Executor as to my estate.
ITEM XI:
I hereby appoint my daughter,
MARY BETH HELMS COOPER, as Executrix of this Will. If for any
reason she should fail or cease to act, I appoint my friend,
RONALD H. MILLER, CPA of Harrisburg, Pennsylvania as Executor.
Page 7 of 8 pages
Exhibit B
.. ."w (~)
Exhibit C
AFFIDAVIT
COMMONWEALTH OF PENNSYl.VANIA
., ..' 55:
COUNTY OF l it_nt'iII ,;)t'a._
t
We, ~t\" I.',.',.J,"" () t-l/"'~"'~,
~. t3
r ~"/l/'. I....' .
t and
l)r1~' .,"
/-, [' '(f~':'/, the witnesses whose names are slgned to the attached or foregolng
instrument, being duly qualified accordlng to law, do depose and say that we
were present and saw BERNADINE C, TOPPER, the Testatrlx, slgn and execute the
lnstrument as her Second Codlcll to her Last Wlll; that she slgned willingly
and that she executed lt as her free and voluntary act for the purposes
therein expressed; that each of us ln the hearlng and slght of the Testatrlx
signed the Codicil as wltnesses; and that to the best of our knowledge the
Testatrix was at that time 18 or more years of age, of sound mind and under no
constraint or undue influence.
Sworn or affirmed to and subscrlbed to before me by
.,(fJJLi.,f^'r'-, f'" fJP/.'I'm~
.)/lv.:, t-. ("/;.I,!2Y
J. . I~
i 1.:1', '.!-A.'
, and
,.,ti,
, the witnesses, this ~ day of February, 1996,
/ ,/
/1' '-)
Wltness
)
/... .J/ \ '
'~'''-r ~ '.
I .
tness
~ ..' ,
1/1' 'r?flyhl.r'
N tarYi ubltC
,-
My Commlsslon Expires:
(SEAL)
IJOTAPIAL SEAL
~::1..I~'A 1 r;ANGHVI, No:ary f:l...th-:
,. oj~! ".":liburQ. O.,'..cnl:'! C,I,."'"
. .' \.. ..,.... "':'..f'.::':""~~.t~:~:! .":;""
Exhibit D
\
I
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I':xhlhlt "IJ-Z"
Exhibit E
Ib./8~Z9Z/Jun. 6, 1996/Jf/'1
AFFlllAVlT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF .. lj(l.lIl)/~/'
We, [J~1lr JI. /t~;,-il~,'\\,--
ss:
v!:..~'f !:, Jfr,.'cf/!
and
~~ I], f! ew,,,.o- ,tho witnosses whose namos are slgnod to the
attached or foregolng lnstrumont, belng duly qualifiod according to law, do
depose and say that we were present and saw Bernadlne C, Topper, the
Testatrix, slgn and execute the instrument as hor Last Will; that she signed
willlngly and that she executed it as her free and voluntary act for the
purposes therein expressed; that each of us in the hearing and sight of the
Testatrix signed the Will as witnesses; and that to the best of our knowledge
the Testatrix was at that tlme 18 or more years of age, of sound mlnd and
under no constraint or undue influence.
Sworn or affirmed to and subscribed to before me by
,f)~ ->1, fJ ~J~,-v..
and tw,U!/I\.U. 11. f1 Q L..:lJ"'....
vt-a.r.-&'l t., Jrr.:,~
,
/1,
qUl?c
, I
1996.
, W~~~~
G"L\.1~ (utA.- b\sC/.(I:.LLLA...,V
Wi tness
,. /: '
tin.. 71.'(
ot9-ry! Public
My Commlsslon Expires:
(SEAL)'
t~OTARI:\l $F'\L
tJ"'I~" ~. ~v'~JGlfVl. Nl'".,rv F',lb~.:"
~,~,~...;.r~.":IfISbl1,g. D,'tJ~,,..I~ C......r.i
I r~ '_'~ ~s.ti_'~':.'.:.~..i.:_~~__:~ ..
exhibit F
exhibit G
lb./B~292/Jun. 6, 1996/Jr/'1
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF :-/k'W(fU/l
f /,~'. ,;.1.'c./- I) I". i...
,
ss:
We,
'1 ,', ') 'I' I'
I J ".t' 7, <- ,il~L1,', I,
and
/a.'H)1\U iJ. l~l)t.J..'f>.1)
, the witnesses whose names are signed to the
attached or foregoing instrument, being duly qualifled accordlng to law, do
depose and say that we were present and saw Bernadine C, Topper, the
Testatrlx, slgn and execute the lnstrument as her Last Will; that she signed
wlllingly and that she executed it as her free and voluntary act for the
purposes thereln expressed; that each of us in the hearing and sight of the
Testatrix signed the Will as witnesses; and that to the best of our knowledge
the Testatrix was at that tlme 18 or more years of age, of sound mind and
under no constralnt or undue influence,
t. /L ~Jkt-
r)
I trf f1........
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{" ..lLUJI\':\-
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r,
to before me by
[J ',~<Ll q,
'r-Ji., {I,
...ft:. day
Of(o/iIJ,.., ,-
Sworn or afflrmed to and subscribed
and/a..u..r1...1 .~c.;.
, witnesses, this
1996,
( , Wtt')ess -
\,:(ctl0( l(U,{ '~d 'Qa,,(ct-u--'V
Witness
!p ..( /.
tl6f Qf'.Li '((
l~ot~/Publlc
My Co~isston Explres:
(SEAL)
t..JI;:,"J:\ /~~~r^L t-f:f..l I
C' I' /l" , JI1VI. Nt',I,-! rl......
~',7:, ".",t;,,,,,, [l.",;'"., c:';.- '
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:.-
00228B'OOOB7/Juno 17. lBB8IJRD/JDI54140
IN RE:
Bernadine C, Topper,
Daceased
REGISTER OF WILLS OF
CUMBERLAND COUNTY, PENNSYLVANIA
NO. OF 1996
PRELIMINARY ORDER OF REGISTER
AND NOW, this 1'1 day of June, 1996, in consideration of the Petition to Probate a Photocopy of
Decedent's Signed Last Will and Testament and of Two Signed Codicils Thereto, it is hereby ORDERED
and DIRECTED as follows:
1. That a hearing with respect to Petition be held on Friday, June 28, 1996, at 1 :00 p.m. in
the Hearing Room on the fourth floor, Cumberland County Courthouse, One Courthouse Square, Carlisle,
Pennsylvania, by the Register of Wills (or her dasignee).
2. That Attorneys for Petitioners shall, if required, provide Notice as to the time, date and place
of the hearing to any party in interest. Proof of said Notice shall be provided either at or prior to the
hearing.
3. That Attorneys for Petitioners shall engage a stenographer to provide stenographic services
for the hearing and, if requested by Register, to provide a transcript of the hearing. The cost of the
stenographer and the transcript, if requested, shall be paid by the Petitioners,
4. That on or before June 28, 1996, Petitioners shall deposit with the Register of Wills Office
the sum of $750 to cover the cost of the hearing, including the Register's Solicitor's fee.
5, That Attorneys for Petitioners shall, prior to June 28, 1996, submit a Memorandum of Law
in Support of the Petition.
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Lawrence B, Abrams, III, Esquire
Rhoads & Sinon
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3674/04
RE: Estate of Bernadlne C. Topper
Notice to Partles in Interest
CERTIFIED . RETURN RECEIPT REQUESTED
June 19, 1996
Mrs, Mary Beth Helms Cooper
2621 Llncoln Street
Camp Hill, PA 17011
Ms, Ellzabeth H. Cooper
2621 Lincoln Street
Camp Hlll, PA 17011
Mr, L, Benedict Topper
330 North 26th Street
Camp Hlll, PA 17011
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Mr. WilHam C, cooperc r,
2621 Lincoln Street ::
Camp Hill, PA 17011 "
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Ms, Kathryn H, Cooper
c/o Mrs. Mary Beth Helms Cooper
2621 Lincoln Street
Camp Hill, PA 17011
Dear Family:
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Pursuant to Orphans' Court procedures, we conflrm in writing our
earller notice to you that a hearlng has been set by the Cumberland County
Register of Wllls wlth respect to the Petitlon for Probate of a Photocopy of
(Mrs, Topper's) Last Wlll and Testament and her Codlcils on Friday, June 28, 1996
at 1: 00 p .m, ln the Hearing Room on the fourth floor, Cumberland County
Courthouse, One Courthouse Square, Carllsle, Pennsylvania,
We look forward to seelng you there.
Very truly yours,
RHOADS & SINON
B ~') ~cJM.A/
~ence B. Abrams
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cc: Cumberland County Reglster of Wllls
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ESTATE OF
BERNADINE C. TOPPER,
Deceased
REGISTER OF WILLS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
IN RE:
No.
of 1996
MEMORANDUM OF LAW IN SUPPORT OF PETITION TO
PROBATE A PHOTOCOPY OF DECEDENT'S SIGNED LAST
WILL AND TESTAMENT AND TWO SIGNED CODICILS THERETO
petitioners, Mary Beth Helms Cooper and L. Benedict
Topper, of the Borough of Camp Hill, Cumberland county,
pennsylvania, by their attorneys, Rhoads & sinon, have filed a
Petition to Probate a Photocopy of Decedent's Signed Last Will and
Testament and Two signed Codicils Thereto and, in support thereof,
submit this Memorandum of Law.
I. FACTUAL AND PROCEDURAL HISTORY
Decedent, Bernadine C. Topper died, testate, on May 10,
1996, and was survived by her husband, L. Benedict Topper and her
only child, Mary Beth Helms Cooper, who is nominated to be
Executrix of Decedent's estate pursuant to Item XI of Decedent's
Last will and Testament dated September 11, 1991 (the "Will"). A
true and correct copy of Decedent's Will has been presented for
probate and another copy is attached to the Petition and marked as
Exhibit "A". In addition to the will, Decedent also executed two
codicils dated November 18, 1991 and February 8, 1996 (collectively
the "Codicils"). True and correct copies of the two Codicils were
also presented for probate and attached to the Petition, marked as
Exhibits "B" and "c" respectively.
The typewritten \~ill and
Codicils (the "Testamentary Documents") were professionally
prepared by Rhoads & sinon, Lawrence B. Abrams, Esquire, scrivener.
Decedent's will was executed in the offices of Rhoads &
Sinon. Both Codicils were executed in her home. Upon execution of
the Testamentary Documents, Rhoads & Sinon retained them for
photocopying purposes and mailed them by first class mail, postage
prepaid to the Decedent. Upon her receipt of the original
Testamentary Documents, Decedent gave them to her husband,
Petitioner Topper to place the originals of her will and Codicils
in her safe deposit box number 1164 at Dauphin Deposit Bank and
Trust Company, 3045 Market street, camp Hill, Pennsylvania. In
March of 1984, Decedent added her daughter I s name ("Mary Beth Helms
Cooper") to the safe deposit registry and later, after their
marriage in July, 1985, added her husband's name ("L. B. Topper")
to the registry. peti tioner Topper sealed the Testamentary
Documents in their envelopes with scotch tape in front of Decedent,
took them to the Bank and placed them in the safe deposit box. The
bank records reveal that Decedent did not "sign in" to visit her
safe deposit box since September, 1994, well before her last
Codicil was signed.
Decedent became ill with cancer in August, 1995. During
Decedent's illness, her husband made several trips to the safe
deposit box depositing the second codicil and Trust Amendments and
other articles into the box and retrieving articles from the box at
Decedent's request and direction. On May 4, 1996, a day or two
after Decedent went into Leader Nursing Home from treatment at Holy
- 2 -
Spirit Hospital, her husband removed the contents of the safe
deposit box, which he then delivered to Decedent's daughter.
Decedent's husband remarked that the Will and codicils were not
among the documents in the box when he emptied its contents into
his briefcase to take them to Petitioner cooper's house.
The file letters of Rhoads & Sinon prepared by Lawrence
B. Abrams, Esquire, the scrivener, confirm that the original will
and Codicils were mailed to Decedent at her home. Decedent assured
Mr. Abrams that she would place the Testamentary Documents in her
safe deposit box immediately and keep them there. During all
subsequent conversations with the Decedent, she confirmed that the
Testamentary Documents were stored in the safe deposit box.
However, having emptied the safe deposit box, neither Decedent's
husband nor her daughter are in possession of the will and Codicils
or know the whereabouts of such documents. Both Decedent's husband
and daughter believe them to have been lost or inadvertently
mislaid when they were being carried by Decedent's husband to the
safe deposit box with other documents after Decedent's review of
them at the time for storage of her second Codicil or thereafter,
most probably in a plastic shopping bag.
On or about June 11, 1996, Decedent's husband and
daughter filed a Petition requesting that a photocopy of Decedent's
signed will and Codicils be admitted to Probate and that Letters
Testamentary be issued to Executrix therewith.
- 3 -
II. ARGUMEN'1'
A, TilE PRESUMP'rION OF REVOCATION OF A LOS'l' WILL DOES NO'l'
ARISE WIIERE 'l'ESTA'l'RIX DID NOT IIAVE READY ACCESS '1'0 TilE
WILL AND CODICILS '!'IIERETO DECAUSE SUCII DOCUMEN'l'S WERE
PLACED IN A SAFE DEPOSIT DOX AT A DANK AND WERE NO'l'
ACCESSIBLE TO TESTATRIX BECAUSE OF IIER PIIYSICAL CONDITION
The petition currently pending before the Register is
designed to cure the absence of Decedent's original will and
CodicilS thereto.
uncontradicted testimony will be offered by
Decedent's husband and daughter confirming that after a thorough
search, the Testamentary Documents have not been located and,
therefore, are lost.
In lieu thereof, Petitioners have offered
photocopies of the Testamentary Documents for the Register of
Wills' review and admission to probate.
The Register must first consider whether a presumption of
revocation arises from the circumstances surrounding the absence of
the original will. There is a presumption that a lost will, which
was known to have been in the possession of the testatrix, was
destroyed by the testatrix with the intent to revoke it, absent
proof to the contrary. Burns v. Kabboul, 407 Pa. super. 289, 317,
595 A.2d 1153, 1167 (1991), alloc. denied, 604 A.2d 247; In re
Estate of Keiser, 385 Pa. super.24, 28, 560 A.2d 148, 151 (1989),
alloc. denied, 575 A.2d 567; Bates Estate, 286 Pa. 583, 585, 134 A.
513 (1926); O'Neill'S Estate, 58 D & C 351, 360-61 (1946).
However, the presumption does not arise where the testatrix did not
have ready access to the will, because of the place in which it was
deposited or because of her own physical condition. In re Estate
- 4 -
of Mammana, 388 Pa. Super. 12, 20, 564 A.2d 978,982 (1989), alloc.
denied, 578 A.2d 929; O'Neill's Estate, 58 D & C 351, 360 (1946).
In Mammana, the Superior Court reviewed an appeal from
the admission of a signed "copy" of a will to probate. The
original of the will in question was executed by testatrix at the
office of her attorney. The testatrix had then requested that her
original will be placed in the safe at her attorney's office. At
the time of testatrix I death, the employees of the law firm
testified that testatrix' original will was discarded or destroyed
in the course of closing files. Petitioners offered the testimony
of several employees to establish that testatrix never had
possession of the original document nor access thereto. The
testimony included statements that certain individuals remembered
seeing the will in the safe; that the will was physically in the
hands of another; and that the name of testatrix appeared on an
inventory list maintained by the law office. The Court held that
such evidence was satisfactory to show that the testatrix was not
in possession of the original document and did not have access to
it; and therefore, the lost will could not be presumed to be
revoked. On the strength of the evidence that the will was never
in testatrix' possession, the Court held that a copy of the lost
will was properly admitted for probate. Mammana, 388 Pa. super. at
20-21, 564 A.2d at 982 (emphasis added).
Though Testamentary Documents were delivered in the first
instance to Decedent in the case before us, from the time of the
execution of the second Codicil on, the instant matter is factually
- 5 -
similar to Mammana in that the Testamentary Documents were
thereafter stored in a safe deposit box at a location other than
Decedent's residence. Like the testatrix in Mammana, Decedent did
not have ready access to the Testamentary Documents, but was
capable of obtaining them during business hours upon her request.
In addition, Decedent's husband will testify at the hearing
scheduled for June 28, 1996 (the "Hearing") that he personally
deposited the will and Codicils himself into the safe deposit box.
Decedent's daughter and scrivener will testify at the Hearing that
Decedent repeatedly confirmed that the original Testamentary
Documents were kept in her safe deposit box at the bank. Moreover,
the bank's records indicate that Decedent's husband did all of her
banking for her and that the Decedent only signed in to visit the
box on two occasions neither of which took place after the signing
of her last codicil on February 8, 1996. A true and correct copy
of each of the bank access cards are attached to the Petition and
marked as Exhibits "D-1," "D-2" and "D-3." Finally, Decedent
became ill in August 1995 and shortly thereafter her physical
condition prevented her from personally visiting the bank.
Therefore, because Decedent neither retained custody of the
Testamentary Documents nor had ready access to such documents under
the Mammana principle, the presumption of revocation would not
arise, and the Testamentary Documents may be considered lost rather
than revoked.
- 6 -
B. IN 'I'm: EVEN'I' 'I'llA'!' 'I'm: HEGJS'l'lm I"INDS 'I'IINI' 'I'III~ PlmSUMP'l'ION
01' HEVOCNl'ION AIlJSlm FHOM 'I'IIF: INS'I'AN'I' 1"AC'l'S, A PIIO'I'OCOPY
OF 'l'J>S'I'NI'IlIX' 1.05'1' WIJ,l, MAY 1lI~ PHOBNl'lm II' 'mE
PRESUMP'I'ION OF HEVOCNI'ION IS HEIIU'l"I'ED BY S'I'HONG DIHEC'l'
F:VII>F:NCF:
Should the Register determine that despite the evidence
presented by petitioners, the presumption of revocation does arise
under the instant circumstances, the Register must consider several
factors to determine whether the absence of the original
Testamentary Documents can be explained sUfficiently to rebut the
presumption of revocation. See In Re Estate of Keiser, 385 Pa.
super. 24, 560 A.2d 148 (1989); see also Rhoads' Estate, 241 Pa.
38, 88 A. 71 (1913). It is well-established in this commonwealth
that the proof necessary to permit the submission of a copy of a
will that has been lost or destroyed by one other than the decedent
includes proof of the following:
(1) that testatrix duly and properly executed the
original will;
(2) that the contents of the executed will were substantially
as appears on the copy of the will presented for probate;
and
(3) that, when testatrix died, the will remained undestroyed
or unrevoked by her.
Burns v. Kabboul, 407 Pa. Super. 289, 317, 595 A.2d 1153, 1167,
1168 (1991), alloc. denied, 604 A.2d 247; In Re Estate of Mammana,
388 Pa. Super. 12, 17, 564 A.2d 978,980 (1989), alloc. denied, 578
A.2d 929; In Re Estate of Keiser, 385 Pa. super. 24, 28-29, 560
A.2d 148, 150 (1989), alloc. denied, 575 A.2d 567; Rhoads' Estate,
241 Pa. 38, 39, 88 A. 71 (1913).
- 7 -
2. 'l'IIE CON'I'C:N'I'S 01' 'l'IIE PIIO'l'OCOI'Y O~' 'I'ES'I'NI'IUX' WILL
AND CODICIlS ARE IDEN'I'ICAI, '1'0 'l'IINI' OF 'I'IIE ORIGINAl.
WILL AND CODICILS
In order to determine whether the photocopied will and
codicils are identical to that of the original Testamentary
Documents it is necessary to offer testimony of individuals who can
identify with certainty the characteristic contents of the original
documents. ~ In Re Estate of Mammana, 388 Pa. super. 12, 564
A.2d 978 (1989), alloc. denied, 578 A.2d 929; see also Rhoads'
Estate, 241 Pa. 38, 88 A. 71 (1913).
In Mammana, the Court stated
that the contents to the original will were proven by the testimony
of an employee of the law firm that prepared the will. The witness
testified that she was a witness to the execution of the will and
that the copy of the will offered for probate was a true and
correct copy of the final will that she prepared on behalf of the
Decedent. Mammana, 388 Pa. super. at 17-18, 564 A.2d at 980.
In the instant matter, the scrivener will testify at the
Hearing that he was a witness of the Decedent's execution of the
original Testamentary Documents and that the photocopied documents
offered for probate are in fact true and correct copies of the
final Will and codicils that he prepared on Decedents behalf. In
addition to scrivener I s testimony, Decedent's daughter will testify
that she has been well aware of Decedent's estate planning and the
contents of her will and Codicils.
Decedent I S daughter will
testify that the photocopied documents offered for probate include
the provisions for a trust arrangement that she had discussed with
her mother. Pursuant to the Court in Mammana, the testimony of
- 9 -
2. 'rilE CON'l'EN'l'S 01' 'l'IIE PIIO'l'OCOPY 01' 'l'ES'l'A'l'RIX I WILL
AND CODICILS ARE IDEN'l'ICAL '1'0 TIIAT 01' 'l'IIE ORIGINAL
WILL AND CODICILS
In order to determine whether the photocopied will and
codicilS are identical to that of the original Testamentary
Documents it is necessary to offer testimony of individuals who can
identify with certainty the characteristic contents of the original
documents. see In Re Estate of Mammana, 388 Pa. super. 12, 564
A.2d 978 (1989), alloc. denied, 578 A.2d 929. see also Rhoads'
Estate, 241 Pa. 38, 88 A. 71 (1913).
In Mammana, the Court stated
that the contents to the original will were proven by the testimony
of an employee of the law firm that prepared the will. The witness
testified that she was a witness to the execution of the will and
that the copy of the will offered for probate was a true and
correct copy of the final will that she prepared on behalf of the
Decedent. Mammana, 388 Pa. super. at 17-18, 564 A.2d at 980.
In the instant matter, the scrivener will testify at the
Hearing that he was a witness of the Decedent's execution of the
original Testamentary Documents and that the photocopied documents
offered for probate are in fact true and correct copies of the
final Will and CodicilS that he prepared on Decedents behalf. In
addition to scrivener's testimony, Decedent's daughter will testify
that she has been well aware of Decedent's estate planning and the
contents of her Will and Codicils.
Decedent's daughter will
testify that the photocopied documents offered for probate include
the provisions for a trust arrangement that she had discussed with
her mother.
pursuant to the court in Mammana, the testimony of
- 9 -
scrivener and Decedent's daughter will be adequate proof that the
contents of the photocopied documcnto arc identical to that of the
original Testamentary Documents.
3. AT 'I'IIE TIME OF DEA'l'1I 'I'IIE WILL AND CODICIIS REMAINED
UNDESTROYED AND UNREVOKED BY TESTATRIX BECAUSE ONCE
TilE ORIGINAL DOCUMENTS WERE PLACED IN TilE SAFE
DEPOSIT BOX, SUCH DOCUMENTS WERE NEVER IN TilE
POSSESSION OF TESTATRIX
As previously discussed in Section II. A. herein, it is
the undisputed belief and testimony of Decedent I s husband, daughter
and scrive~er that Decedent had not revoked her will by the time of
her death because Decedent's husband took the Testamentary
Documents to the safe deposit box upon delivery and, thereafter,
Decedent did not have ready access to the Testamentary Documents
once they were placed in the safe deposit box. According to the
Bank records, the last time Decedent entered the safe deposit box
was september 8, 1994 and Petitioner Topper will testify that, he
saw the Testamentary Documents in the safe deposit box after that
date. Further, he will testify that he put the Second Codicil in
the safe deposit box on or about February 12, 1996. Because the
Testamentary Documents were not in the possession of Decedent such
documents could not have been revoked prior to her death. See
section II. A. herein.
Even if the Decedent I s lack of "ready access" to the
Testamentary Documents is insufficient to prevent the presumption
from arising, the facts of the instant matter are substantially
different from a prior case in which the Orphans' Court of Bucks
County determined that the presumption was insufficiently rebutted.
- 10 -
O'Neill'n Entato, 58 D. & C. 351 (1946). In O'Neill, at the time
of death, the decedent's will and first codicil were not found,
however, the second codicil was kept at the law offices of
decedent's scrivener. The Court presumed that the will and first
codicil had been revoked by decedent because such documents were in
decedent's possession. The petitioners therein alleged that a
disinherited heir destroyed the original documents and that
decedent did not revoke his will and first codicil. The only
evidence offered in support of such allegation was the fact that
the disinherited heirs had the motive and an opportunity to destroy
the testamentary documents. In addition, they argued that the very
existence of the execution of the second codicil conclusively
negatives and overcomes any presumption that the original will and
codicil were revoked because the second codicil republished both of
the two preceding documents. However, the Bucks County Court
stated that evidence presented was wholly "circumstantial and
largely conjectural," and failed to rebut the !lresumption of
revocation. The Court further stated that because petitioners
failed to rebut the presumption of revocation of the original will
and first codicil, there were no documents to be republished by the
second codicil. Because petitioners did not introduce evidence
that the original will and first codicil were not revoked by
decedent, the Court rejected the introduction of the copies of
decedents will and codicils. o'Neill, 58 D. & C. at 364.
Unlike the facts in O'Neill, Petitioners in the instant
matter will offer personal testimony of the existence of the
- 11 -
Testamentary Documents after they had been in Decedent's
possession; of the placement of such documents in the safe deposit
box; of the observance of such documents in the safe deposit box
after February 12, 1996; and of the routine removal of other
documents by Decedent's husband, who must have unintentionally or
unknowingly removed the missing Testamentary Documents. In
addition, the bank records document that Decedent signed in to
visit the safe deposit box on only two (2) occasions as late as
september, 1994, and given the dates, she would not have had an
opportunity to revoke the second Codicil. In O'Neill no evidence
was offered by petitioners other than an inference that the will
could have been destroyed by a disinherited heir; and therefore,
absent any evidence the Court was forced to hold that the
presumption was not rebutted. However, in this case, there will be
sufficient and satisfactory personal testimony as to Decedent's
intention to secure the federal estate tax marital exemption for
her $100,000.00 gift to her husband which is not available under a
family settlement agreement. Further, Decedent desired to assure
the advantages of corporate trustee ownership management over her
residual assets to be bequeathed to her daughter. The testimony
will prove that Decedent did not revoke her Testamentary Documents
prior to her death, and therefore, the presumption of revocation
will be rebutted and O'Neill distinguished.
- 12 -
C. IN TilE EVEN'f TIIA'I' 'l'IIE HEGIS'l'EH FINDS A REVOCATION OF
DECEDEN'l"S WILL, ALL 'l'IIE PAH'rIES IN INTEREST, BEING SUI
JURIS, MAY PE'I'I'l'ION TilE ORPIIANS' COUR'l' TO APPROVE A
FAMILY AGREEMEN'l' OR SET'fLEMEN'l' AGREEING TO TilE
DISTRIBUTION OF DECEDENT'S ESTATE ON TERMS IDENTICAL TO
'l'IIE PIIOTOCOPIED WRITINGS OFFERED FOR PROBATE
The Petitioners believe that the probate of the Will and
Codicils is warranted under the law and circumstances above
described. Further, Petitioners urge the Register to approve the
probate to avoid the necessity for further expensive legal
proceedings to determine Petitioners' respective rights under
circumstances of intestacy.
Although it is impossible for any party in interest to
write a will for a decedent, in the event that a decedent would die
intestate, there is nothing to prevent all parties in interest from
entering into a family settlement agreement regarding distribution
of a decedent's estate. Kurek Estate, 150& C2d 192, 194 (1958).
Family agreements are favored in law because they avoid divisive
and unnecessary litigation, stancik Estate, 451 Pa. 20, 25, 301
A.2d 612, 613 (1973). Such agreements must be made fairly, without
evidence of fraud, accident or mistake in the execution thereof,
between parties legally competent to contract, and must not effect
the rights of creditors. DiPaola Estate, 350 Pa. 410, 39 A.2d 519
(1944) .
In the event that the Register determines that Decedent's
Testamentary Documents were revoked by Decedent prior to her death,
Petitioners believe that all parties in interest would agree to
Petition the Orphans' Court to approve a family settlement
agreement wherein Decedent's assets will be distributed in the
- 13 -
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FAX NOS:
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MUNICIPAL GROUP: 717.231.0810
LITIGATION GROUP: 717.231.8837
D'''lCT DIAL NO
231-6632
"LtNO
3674/04
RE: Estate of Bernadine C. Topper. Deceased
June 26, 1996
Mary A. Lewis, Register of Wills
Cumberland County
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013-3387
Dear Ms, Lewis:
Enclosed herewith ls the Memorandum of Law ln Support of Petitlon to
Probate a Photocopy of Decedent's Slgned L.,st Wlll and Testament and Two Signed
Codiclls Thereto to be flIed in the above-referenced matter, Please tlme-stamp
the enclosed copy and return to the undersigned ln the self-addressed stamped
envelope provided for your convenlence.
Also enclosed is our check ln the amount of $750,00 to cover the
hearlng expenses.
The family of Bernadlne C. Topper and we have very much appreclated
the courtesy of your office in thls matter.
Very truly yours,
RHOADS & SINON
B~~~~
LBA/j f
Enclosures
cc: Jerry R. Duffle, Esquire (w/encl.)
86208
YORK orTICE:.
119 E:.AST MARKE:.T STRCCT, YORK. PA 11-401. n:LE:PHONE 17171 B"'381i1t8D, f"AX 17171 B"'3.1586'"
LANCASTER orTIC[.
15 NORTH LIME:. STREE:.T, LANCASTE:.R. PA 1780Z, TE:.l[PHONE: 17171 397.51,?7. f"AA 17171 31i1t7.eZ67
AFnllATtD OFFICE:.
SUITE:. 2.C. 1100 SOUTH DIXIE:. HIGHWAY, BOCA RATON. f"L 33"'32. TClE:PHONE 1"'071 3ge.a51i1t5, FAX 1"'011395.9"'91
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IN RE: ,
Bernadine C. Topper,
Deceased
REGISTER OF WillS OF
CUMBERLAND COUNTY, PENNSYLVANIA
NO. OF 1996
ORDER OF REGISTER
AND NOW. this ~ day of July, 1996. upon consideration of the Petition to Probate a Photocopy
of Decedent's Signed last Will and Testament and of Two Signed Codicils Thereto and hearing held in
connection with said Petition on Friday, June 28, 1996, it is hereby DIRECTED as follows:
1. That the photocopy of Decedent's Signed last Will and Testament, dated September 11.
1991, be admitted to Probate as the original Will of the Decedent in lieu of the original Will.
2, That the photocopy of the Codicil to last Will and Testament of Bernadine C. Topper. dated
November 18, 1991. be admitted to Probate in lieu of the original Codicil.
3, That the photocopy of the Second Codicil to last Will and Testament of Bernadine C,
Topper, dated February 8, 1996, be admitted to Probate in lieu of the original Codicil.
4. That the transcript of the hearing pertaining to the Petition previously filed by the
Petitioners, Mary Beth Helms Cooper and L. Benedict Topper, be delivered to the Register and made a part
of the Estate file,
5, That Attorneys for Petitioners shall serve or cause to be served a copy of this Order upon
Petitioners, Mary Beth Helms Cooper and L. Benedict Topper. together with other parties in interest,
Elizabeth Helms Cooper (adult daughter of Mary Beth Helms Cooper). William Helms Cooper (adult son
of Mary Beth Helms Cooper) and Mary Beth Helms Cooper in her capacity as natural guardian of Katherine
Helms Cooper (minor daughter of Mary Beth Helms Cooper). Service may be made by certified mail or
by personal delivery and Attorneys for Petitioners shall submit Proof of Service within fifteen (15) calendar
days of the date of this Order,
Distribution:
)) 7/1 .tL
~.!.wis
lawrence B. Abrams, III, Esquire
Rhoads & Sinon. Attorney for Petitioner
Jerry R. Duffie, Esquire, Solicitor
File (Original Order)
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Lavrance B. Abram., I.qulr.
Attorney I.D. tlo. 18028
Rho.d. , Slnon LLP
One South Harket Squatl. Twelfth F100r
r. o. Box 1146
lIuchbutl, PA 17108..11106
717-233-'731
IN RE:
Estate of Bernadine C, Topper
Deceased
REGISTER OF WILLS OF
CUMBERUND COUNTY, PENNSYLVANIA
NO. OF 1996
........................................ ...
CERTIFICATE OF SERVICE
I, Joann M, Fetrow, do hereby certify that on July 9, 1996, a true
and correct copy of the Order of Reglster dated July 8, 1996 was served by means
of United States certlfied mail, return recelpt requested, upon the followlng:
~ Dauphin Deposlt Bank and Trust Company, Co-Trustee
Attentlon: Charles H, Faust, Senlor Trust Officer
213 Market Street
Harrlsburg, PA 17101
): Mrs, Mary Beth lIelms Cooper, Petitioner and Co-Trustee
2621 Lincoln Street
Camp Hill, PA 17011
^Mr, L. Benedict Topper, Petitioner
35 Bogey Clrcle
Doylestown, PA 18901
~ Ms. Elizabeth H. Cooper
2621 Llncoln Street
Camp Hill, PA 17011
~Mr. William C. Cooper
2621 Lincoln Street
Camp lUll, PA 17011
:x Ms, Katherine II. Cooper
c/o Mrs. Hary Beth lIelms Cooper
2621 Llncoln Street
Camp Hlll. PA 17011
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DIACCT DI.L NO
231.6632
3'67"4/04
RE:
Estate of Bernadlne C. Topper, Deceased
Service of Re21ster's Order Dated Julv 8. 1996
July 9, 1996
CERTIFIED MAIL . RETURN RECEIPT REQUESTED
Charles H. Faust, Senior Trust Offlcer
Dauphln Deposlt Bank and Trust Company
213 Market Street
P. O. Box 2961
Harrisburg, PA 17105
Dear Mr, Faust:
Followlng up on our dlscusslon, we are pleased to serve the enclosed
copy of the Order of Reglster of Wills of Cumberland County, Pennsylvanla, dated
July 8, 1996 upon Dauphln Deposlt, as named Trustee, by certified mail in
accordance with its terms and the Cumberland County Rules of Orphan's Court,
Very truly yours,
RHOADS 6c SINON LI.1'
,~!~1Q<~
LBA/ j f
Enclosure
cc: Cumberland County Register of Wllls
Jerry R, Duffie, Esquire, Sollcltor
86722
YORK OFFICE::
lie CAST MARKET STRtET, YORK. PA 17"01. TtLEPHONE 1717111"3.118ell. FAX 17171 ,,"3.e88"
LANCASTCR OFFICE:
Ie NORTH LIMC STRCET, LANCASTER. PA 17801:, TELEPHONE 1717) 387.511:7, FAX 17171 387.!U87
AFFILIATED OFFice:
SUITE a..c, 1700 SOUTH DIXIE HIGHWAY. BOCA. RA.TON, FL 33.31:. TELePHONE (407) 38e.ee8S. FAX .4071 38s.g"87
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3674/04
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RF.: E'tnt~ of P,~rnndlnp C. Toooer. Deceased
July 9,
1996
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Mary A. Lewls, Register of Wllls
Cumberland County
Cumberland County Courthouse
One Courthouse Square
Carllsle, PA 17013-3387
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Please find herewith our Certlficate of Service by certlfied mail on
the parties in interest ln the lIernadinf! C. Topper, Deceased, matter as required
by your Order of July 8, 1996.
Dear Ms. Lewis:
~'
::~ :~.
Would you please return a time-stumped copy of the Certificate in the
enclosed self-addressed stamped envelope provlded for your convenience, We will
call to see when we mlght: stop by to pick up the Short Certificates requested
with the probate,
Mrs. Topper's family and we have very much appreclated the courtesy
and efflciency of your office und your Sollcitor ln thls difflcult matter.
Very truly yours,
LBA/ j f
Enclosures
cc: Jerry R. Duffie, Esqulre (w/('ncl.)
867!II
Rllr\ & SINON
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Lawrence B, Abrams
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AFFlLIAT~D orFICC:
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Lavr.nCI D. Abram., Elqulr.
Attorney 1.0. No. 18028
Rhoad. , Sinon LLP
On. South Hark.t Square, T~.l!th Floor
p, O. Box 1146
lIanhbufl. PA 11108-1146
711-2])-'131
IN RE:
Estate of Bcrnadlne C. Topper
Deceased
REGISTER OF WILLS OF
CUMBERLAND COUNTY, PENNSYLVANIA
NO. OF 1996
........... ............ ..... .... ...........
CERTIFICATE OF SERVICE
1, Joann M, Fetrow, do hereby certify that on July 9, 1996, a true
and correct copy of the Order of Reglster dated July 8, 1996 was served by means
of Unlted States certlfied mall, return receipt requested, upon the followlng:
Dauphin Deposit Bank and Trust Company, Co-Trustee
Attention: Charles H, Faust, Senlor Trust Officer
213 Market Street
Harrisburg, PA 17101
Mrs. Mary Beth Helms Cooper, Petitioner and Co-Trustee
2621 Llncoln Street
Camp Hlll, PA 17011
Mr. L. Benedic t Topper, Petitloner ("')("')
35 Bogey Circle ~~ r'..~ " ,
Doylestown, PA 18901
Ms. Elizabeth H. Cooper j'=-
r-
2621 Lincoln Street .:::
Camp Hill, PA 17011
Mr. William C. Cooper
2621 Lincoln Street - . ..
'-"
Camp Hlll, PA 17011
Ms. Katherine H, Cooper
c/o Mrs. Mary Beth Helms Cooper
2621 Llncoln Street
Camp Hlll, PA 17011
fd~ 177.~~
J ann M. Fetrow
Llvr.ne. a. AbrAml, &Iqulr.
Attorney 1.0. No. 180211
Rhoad. , Sinon LLP
One South Harket Square. Tvelfth floor
P. O. BO/ll 1146
lIarrllbura. PA 17108-11106
711-2))-)7)1
IN RE:
Estate of Bernadine C. Topper
Deceased
REGISTER OF WILLS OF
CUMBERlAND COUNTY, PENNSYLVANIA
NO. OF 1996
................................... ........
CERTIFICATE OF SERVICE
I, Joann M. Fetrow, do hereby certify that on July 9, 1996, a true
and correct copy of the Order of Reglster dated July 8, 1996 was served by means
of United States certifled mall, return receipt requested, upon the followlng:
Dauphin Deposit Bank and Trust Company, Co.Trustee
Attention: Charles H, Faust, Senior Trust Officer
213 Market Street
Harrisburg, PA 17101
Mrs. Mary Beth Helms Cooper, Petitioner and Co-Trustee
2621 Lincoln Street
Camp Hill, PA 17011
Mr. L. Benedict Topper, Petitioner (")(")
35 Bogey Circle S~ (l': .;,....
Doylestown, PA 18901
Ms. Elizabeth H, Cooper I~-
r-
2621 Llncoln Street '.=:
Camp Hill, PA 17011
Mr, Wlll1am C, Cooper
2621 Lincoln Street - .. 0
Camp Hill, PA 17011
Ms, Katherine H. Cooper
c/o Mrs. Mary Beth Helms Cooper
2621 Lincoln Street
Camp Hlll, PA 17011
~~ 17},~....
J ann M. Fetrow
10 \ Ill. I \111'1.'1
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ESTATE INFORMATION SIIEET
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I'EHSONAL REI'RESENTATIVE
INFORMATION:
Executorl Ad miuislralor
""tul Sr~ulll) Numbrl
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t\lhMIcI
Cooper
Mary Beth
Ilclms
17H-3H-3340
'Urrl "J,llrH
clo Rhoads & Sinon, 1'.0, Box 1146
lrlrpht'nrNumbn
l"u\
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I'pellolr
Harrisbllrg PA
Co-Excculorl Ad minislntlor
1710H.1146
(717) 737-274H
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* P,OI l
l TRANSACT! ON REPORT l
l JUN-\1-96 liON \1: 18 *
* l
l DATE START SENDER Rl( T!I1E PAGES TYPE NOTE l
l l
l JUN-\1 \1: 16 711161 3015 1'21" 2 RECEIVE OK l
l l
l*lll*llllllllllllllll*llllllllllll*lllllllllllll*lllll**llllllll*ll*lllllllllllllllllllllllllllllllllll
"
1
1 IN RE:
REGISTER OF WILLS OF
CUMDERLAND COUNTY, PENNSYLVANIA
NO..~~Q OF 1996
2 BERNADINE C. TOPPER,
DECEASED
3
4
5
6
nn
c -
, -'
(
"1'
--,:.-"
7
'-..
,--
8
TRANSCRIPT OF PROCEEDINGS
N
\.>J
9
REGISTER OF WILLS HEARING
"J
10
r~ "
r.J
Before:
JERRY R. DUFFY,
Solid tor
11
Date:
June 28, 1996, 1:00 p.m.
,
.'
...,'.
12
place:
Cumberland County Courthouse
Fourth Floor Hearing Room
Carlisle, Pennsylvania
13
14
15
16
j'./:~ .
:; ','f L::~"~f;
',>,'.;
17
1\11 1; 1996
18 PRESENT:
,':
, .' ~
.'", .
", ' , (L:',~~
19 RHOADS & SINON
BY: LAWRENCE B. ABRAMS, III, ESQUIRE
20 FOR - PETITIONERS
21
OR\ G\ \,\~l
22
23
"
,)
24
Stacey L. Daywalt
Court Reporter-Notary Public
"...>>.
25
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
o
1
Q.
4
Mary Beth, you have been sworn in. Would you
2 introduce your sLaLe your full name?
3 A. My name is Mary Beth lIelms Cooper.
4 Q. And where do you reside?
5 A. 2621 Lincoln SLreeL in Camp nill.
6 Q. And do you have children?
7 A. Yes, I do. I have three children, william,
8 Elizabeth, and Katherine.
9
Q.
I see William and Elizabeth are here this morning,
10 or this afternoon, but is Katherine here?
11
A.
Katherine is not here. Katherine is a minor of
12 13. She is at home with a baby-sitter.
13
Q.
With respect to the proceedings that we are about
14 this afternoon, was your mother the decedent in this action?
15
A.
16
Q.
17
A.
18
19
20
21
22
Yes, she was.
And do you have any brothers and sisters?
No, I do not. I am an only child.
Q.
Was your mother married at the time of her death?
A.
Yes, she was.
Q.
Was she married to Mr. L. B. Topper?
A.
Yes, she was.
Q.
Mary Beth, in connection with her death, did you
23 obtain a death certificate?
24
25
A.
Yes, we did.
Q.
And is this a copy of the death certificate that
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
12
1
TilE WITNESS:
No. No. Nothing would have
2 ever __ she was too precise in her thought process to have
3 any sudden changes. She was a straight and narrow person
4 all throughout life.
5
TilE SOLICITOR:
In the petition there's an
6 averment that Mr. Topper did not believe when he cleaned out
7 the safe deposit box in May of 1996 that he saw the will or
8 codicils. Do you have any idea where the wills might have
9 been if they were not in the safe deposit box?
10
THE WITNESS: No, sir, I don't. I then assumed
11 when they were not in the lock box, that possibly because
12 she had made the statement to me always that any other legal
13 documents would have been in the desk that I referred to
14 earlier and immediatelY went to the desk with the assumption
15 that that is where they would be found, and they were not
16 there either. But I was surprised to find that they were
17 not in the lock box. That's where we had all anticipated
18 that we would find them.
19
THE SOLICITOR:
when you referred to the
20 suitcase, how big of a safe deposit box did she have?
21
THE WITNESS:
I think it was more Mr. Topper's
22 suitcase was larger than what we needed, in place of a
23 attache case or a bag or anything else, he had access to his
24 suitcase. A small overnight bag is what I like to call it.
25
THE SOLICITOR:
How many items were in the
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
14
1
And I closed it. I was having a difficult time
A.
2 with the death of my mother and also seeing a note from my
3 father. So I closed the suitcase not wanting to upset
4 myself and took the suitcase to my home where my daughter
5 and I then went through it.
6
I have no further questions. I'd
MR. ABRAMS:
7 like to ask Elizabeth Cooper if she would just identify
8 herself so that the register knows who she is.
9
10 ELIZABETH HELMS COOPER, called as a witness being
11 duly sworn, testified as follows:
12 DIRECT EXAMINATION
13 BY MR. ABRAMS:
14
Elizabeth, would you state your full name and
Q.
15 address?
16
A.
Elizabeth Helms Cooper, and I live at 2621 Lincoln
17 Street in Camp Hill.
18 Q. Are you the granddaughter of the decedent?
19 A. Yes.
20 Q. And, Elizabeth, did you hear what your mother was
21 talking about here just these 1as t few minutes?
22
A.
Yes.
23
Q.
Is everything that she said, is that also your
24 same recollection?
25
A.
Yes.
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
16
1 Grant Avenue, Morgantown, West Virginia.
2
Q.
And you are in Morgantown. You first went to
3 Morgantown to the university?
4
A.
Attended school there for two years and now I'm a
5 working musician.
6
Q.
Okay. Bill, you've heard everything your mother
7 said. I know you weren't home at the time of this, but did
8 your grandmother ever speak to you about planning matters or
9 anything like that?
10
A.
Not really.
11
Q.
Everything that your sister and your mother have
12 said is basically your wish?
13
A.
Yes.
14
Q.
And we've asked the register to probate the will.
15 Would that be consistent with your grandmother's wishes in
16 your mind?
17 A. Yes.
18 MR. ABRAMS: I have no further questions for Mr.
19 Cooper.
20 THE SOLICITOR: None.
21
22 CHARLES FAUST, called as a witness being duly
23 sworn, testified as follows:
24 DIRECT EXAMINATION
J 25 BY MR. ABRAMS:
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
18
1 safe deposit box cards with respect LO safe deposit box
2 1164?
3
A.
I have in my possession the signa Lure cards and
4 the access cards which relate to the different people that
5 entered the box.
6
Q.
Charlie, understanding that we will submit copies
7 of these as permanent records what I'd like to do is ask if
8 you would hand those to me so that I can show the register
9 the pertinent information?
10
A.
Sure.
11
MR. ABRAMS: Jerry, what I'd like to do is submit
12 as document P-5. And the situation is that the
13 attachment -. I didn't know it at the time -- but the
14 attachment that I attached to my petition was only a partial
15 list of the cards. The gal at the bank had given me only a
16 partial copies. And so what I would like to do if I may is
17 submit copies of the complete of every phase of every card
18 so that your records are complete in lieu of as P-5.
19
THE SOLICITOR: We'll mark that as P-5.
20
MR. ABRAMS: Unfortunately, the copy is so bad
21 that I'm going to ask the register and you to look at these
22 last cards. And we'll refer to them as P-5
I guess we
23 ought to number those pages -- P-5, 1 would be page one,
24 P-5, 2 would be page two, P-5, 3, P-5, 4, and P-5, 5 is the
25 close out.
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
19
".-
. \
1
THE SOLICITOR: 1 have a P-5, 6.
2
MR. ABRAMS: That's another close out document.
3 BY MR. ABRAMS:
4
Q.
Now, Charlie, as far as you are aware from
5 everything that .- you have talked to the custodian of the
6 box -- has everything been done in a routine secure manner
7 with respect to the safe deposit box?
B
A.
Yes, it was. The, as 1 understand it -- and
9 years ago in my earlier days I was involved in these -- the
10 person who enters the box, the card is placed in a time
11 clock with a hole punched in and entry. And the clerk, in
12 addition to the person that's entering the box, the clerk
") 13 usually ini tials at the same time.
14
Q.
And that appears to have been done in this case as
15 well?
16
A.
Yes.
17
MR. ABRAMS:
I have no further questions of Mr.
lB Faust.
19
THE SOLICITOR: Mr. Faust, would you look at those
20 entries, please?
21 THE WITNESS: The last one?
22 THE SOLICITOR: No. I'm looking at 1991-
23 MR. ABRAMS: We're going to have a lot of
24 testimony on this, Mr. Duffy.
".,.,,/
25
THE SOLICITOR: I just want to note for the record
C.P.C.R.S.
(717) 25B.3657 or (BOO) B63-3657
20
\
1 and ask Mr. Faust if he agrees that what appears on P.5,
2 page three is an entry on 9/12/91 where Bernie Topper
3 signed. And she entered at 9:00 presumablY a.m. and closed
4 or left at 9:10 presumably a.m. Do you see that?
5 THE WITNESS: Yes, I do. Two separate clerks.
6 THE SOLICITOR: Is it fair to say that that would
7 be the next following day after the date of the will?
8
THE WITNESS: Yes, it would.
9
THE SOLICITOR: And what is the date of the first
10 codicil?
11
MR. ABRAMS: 18th day of November, 1991.
12
THE SOLICITOR: And there is an entry there.
13 It's hard to read. It's either 11/29/91.
14
THE WITNESS: It appears 11/26/91.
15
THE SOLICITOR: And Bernie Topper entered at
16 12:55 presumablY p.m. and departed two minutes later at
17 12:57?
18
THE WITNESS: That's correct.
19
THE SOLICITOR: And the next codicil?
20
MR. ABRAMS: 8th of February, 1996.
21
THE SOLICITOR: And in that particular case on
22 the 9th of February it appears that L. B. Topper entered.
23
THE WITNESS: February 12th, 11:03 and left
24 11:04. One minute.
J
-'
25
THE SOLICITOR: what time do you think he left?
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
22
1 (Discussion held off the record.)
2 REDIRECT EXAMINATION
3 BY MR. ABRAMS:
4
Q.
Charlie, is there anything else in the records
5 that would indicate anything inconsistent from what you
6 understand to have been the situation with her expecting and
7 anticipating that her wills would be in full force and
8 effect?
9
A.
No. There isn't anything in the record that
10 appears contrary to what we're discussing.
11
MR. ABRAMS:
Finally, Mr. Duffy, I'd like to ask
12 Ben Topper to testify.
13
THE SOLICITOR: Okay.
14
15
BENEDICT TOPPER, called as a witness being duly
16 sworn, testified as follows:
17 DIRECT EXAMINATION
18 BY MR. ABRAMS:
19
Q.
Ben, can you state your full name and address,
20 please?
21
A.
Linus Benedict Topper, 330 North 26th Street, Camp
22 Hill, PA.
23 Q. When did you and Mrs. Topper get married?
24 A. February the second --
25 Q. 1985?
>..,
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
22
1 (Discussion held off the record.)
2 REDIRECT EXAMINATION
3 BY MR. ABRAMS:
4
Q.
Charlie, is there anything else in the records
5 that would indicate anything inconsistent from what you
6 understand to have been the situation with her expecting and
7 anticipating that her wills would be in full force and
8 effect?
9
A.
No. There isn't anything in the record that
10 appears contrary to what we're discussing.
11
MR. ABRAMS:
Finally, Mr. Duffy, I'd like to ask
12 Ben Topper to testify.
13
THE SOLICITOR: Okay.
14
15
BENEDICT TOPPER, called as a witness being duly
16 sworn, testified as follows:
17 DIRECT EXAMINATION
18 BY MR. ABRAMS:
19
Q.
Ben, can you state your full name and address,
20 please?
21
A.
Linus Benedict Topper, 330 North 26th Street, camp
22 Hill, PA.
23 Q. When did you and Mrs. Topper get married?
24 A. February the second --
25 Q. 1985?
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
23
...--.....
1
11.
1985. Okay.
2
Q.
In 1985 and before had you been in business in the
3 cumberland County area?
4
11.
Yes. I was employed by Masland Carpet Company
5 here in Carlisle. I had been in the carpet business for 50
6 years. I retired from Masland at 75 as general sales
7 manager of the carpet end of it.
8
Q.
Ben, in connection with your work and of course
9 living and working for Masland, I wanted to ask you if you
10 could just tell the register you were married before and you
11 had children?
12
A.
Yes. I was married previously. My wife died of
13 cancer. I had two daughters.
14 Q. And they're both alive and well?
15
A.
They're both alive and well. Four grandchildren
16 and two great grandchildren.
17
Q.
So, you and Bernie were married on or about
18 February 2nd, 1985?
19
A.
February 2nd, yes.
20
Q.
1Ind before that date, given that you had children
21 and Bernie had children, did you execute a premarital
22 agreement?
23
11.
Yes.
24
Q.
1Ind is this a copy of the premarital agreement
25 26th day of January '85?
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
24
I
A.
Yes.
2
Q.
Would have been in, looks like Bill Wood's office?
3
A.
Bill Wood's office. yes.
4
Q.
I have the original, but I'd like to offer a copy
5 as P-6 of the antenuptial agreement. Ben, would you
6 describe the type of planning and the type of care that your
7 wife gave to matters involving legal matters?
8
A.
Well, Bernie was really very, very meticulous as
9 far as her legal documents were concerned. If Chip
10 delivered them to the house, depending upon the time either
11 that day or the following day I delivered them to the safe
12 deposit box. I mean, that's something she insisted upon.
13 Naturally, she reviewed them, sealed the legal envelope, and
14 at the same time I always applied scotch tape. I felt I
15 didn't
there's no reason why I wanted to look at the
16 documents or what have you. She didn't discuss them with
17 me, but that is the way I handled all of the documents that
18 she gave me to deliver to the safe deposit box.
19 If they were mailed by Chip, after she had read
20 them I performed the same function. As you can see, it was
21 a large safety deposit box. As a matter of fact it was on
22 the ground floor, and all I'd do is just have the girl pull
23 it out -- I never took it out of the room -- dropped the
24 document in the box and that was it. And I think you can
25 see that by the time.
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
1
Q.
Ben, the box itself, was it bigger than a shoe
2 box?
3
A.
Oh, yes. What is it? About that size
4 (indicating), the bottom ones? You know better, sir.
5
MR. FAUST:
As I remember, they're probably 12
6 inches wide and about eight inches deep and 32 feet.
7
THE WITNESS:
They were long. But all the girl
8 would do is just pull it out, open the. lid, and put the
9 documents in and that was it. As a matter of fact I had
10 never gone through the box.
11 BY MR. ABRAMS:
12
Q.
But then shortly after you were married Bernie put
13 your name on the box?
14
A.
On the key, yes.
15
MR. ABRAMS:
And I just wanted to show that this
16 would be page one of P-5 that Ben was an authorized person,
17 and of course Mary Beth was power of attorney. But Mary
18 Beth never went into the box. But Ben was put on shortly, I
19 assume shortly after your marriage.
20
THE WITNESS:
Yes.
21 BY MR. ABRAMS:
22
Q.
Ben, in looking into the box there was a lot of
23 stuff in the box. I mean, you would describe it -- there
24 was a lot of stuff in there?
.~
25
A.
Yes, there was. I mean, as I say I never, never
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
,
25
27
1 BY MR. ABRAMS:
2
Q.
And, Ben, then would you testify as to the date
3 that you see Bernie's signature on or about September 11th,
4 1991? Okay. Is there an entry on September 12th of 1991?
5
A.
Correct, at 9:00. and that is her signature. And
6 the one below it is her signature.
7
Q.
I know, but I just want to go to the first one.
8
A.
Oh, excuse me. 9/12/91.
9
Q.
Right. And she went in at 9:00 and out at?
10
A.
9:10.
11
Q.
And then as I delivered her -- this would be,
12 this letter, the cover letter over the will, would be
13 Exhibit P'8 over her first codicil is a letter sent
14 certified mail wi th Ben's signature on it showing receipt on
15 11/21/91. And, Ben, what is the next entry on the box?
16 A. 11/21/91 was entered at 12:55 and departed at
17 12:57 and her signature.
18 Q. Then finally the last one February 8th, 1996 I
19 hand delivered the second codicil. Ben, is there a .-
20
A.
Wait a minute. 1996?
21
Q.
I'm right up to 1996. And that would be P-9, is
22 my letter?
23
A.
Oh, okay.
24
Q.
February 9th was the date I asked you about. Was
25 there anything around February 9th?
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
30
,""'"
,
1 pulled the box out and wanted me to take it out in the side
2 room. I said no. There's no necessity for it. All I want
3 to do is take the contents, put it in my bag, and that's it,
4 which
5
Q.
You did?
6
A.
I did that at -- I can't read this. Must be my
7 glasses.
8
Q.
9:32 it looks like.
9
A.
And it's amazing she doesn't have a departure
10 time.
11
Q.
Well, she didn't. That's when you closed the box
12 out. She registered it to somebody else.
13
A.
All right.
14
Q.
So, but that's what you did, you went and dumped
15 everything into the --
16
A.
Briefcase, right.
17
Q.
-- your sack. And you signed -. is that the time
18 that you signed the closure card for the box?
19 A. Yes, before I entered the -- oh, I see. Right.
20 Q. At that time Bernie was at Leader?
21 A. Yes.
22 Q. And you didn't take any documents back to her or
23 anything like that?
24
A.
No. No. No.
.-'
25
Q.
Those were the documents that Mary Beth described?
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
31
1
11.
I gave Mary Beth the briefcase and that was it.
2
Q.
Ben, then it's fair to say that Bernie herself did
6
not touch or have access to any of those documents without
signing the card?
11. Correct.
Q. lInd you believe the documents --
A. I don't think she could have gotten into the box
3
4
5
7
8 without signing the card.
9
Q.
I know, but I mean she was not physically really
10 well enough to?
11 A. No. No, she wasn't.
12 Q. And then, Ben, it's your recollection the last
13 place you saw those documents was in that box?
14 A. That is correc t .
15 Q. lind, Ben, it is your wish as a copetitioner with
16 Mary Beth that Mrs. Lewis admit the copies of Bernie's will
17 as presented as her last will and testament?
18
A.
Absolutely.
19
Q.
lInd do you think that is consistent with what she
20 would have wanted?
21
A.
Absolutely, yes.
22
MR. ABRAMS:
r have no further testimony from Mr.
23 Topper.
24
THE SOLICITOR:
What was the last date that Mrs.
25 Topper was in the safe deposit box?
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
~.
32
1
MR. ABRAMS:
June 8, 1995, the last date that she
2 was in the box.
3 THE SOLICITOR: June 8, 1995?
4 MR. ABRAMS: Right.
5 THE SOLICITOR: And she republished her will by
6 the second codicil dated in February of 1996. Is that
7 correct?
8
MR. ABRAMS: Yes, sir.
9
THE SOLICITOR: Mr. Topper, from February of 1996
10 to the date of the second codicil did your wife talk to you
11 at all about considering changing her estate planning?
12
THE WITNESS:
No. No.
13
THE SOLICITOR:
Was there any discussion .- did
14 she indicate to you that she had had a falling out with her
15 daughter?
16
THE WITNESS:
No, indeed. I have to, if it
17 please you, my wife kept her financial business strictly to
18 herself. I did the same thing. And I think which was very
19 good of a typical second marriage. We had no problems
20 whatsoever in that respect.
21 THE SOLICITOR: And I am not inquiring about how
22 you did your business. I just was inquiring as to whether
23 you may have heard anything from Mrs. Topper or otherwise
24 which would have indicated to you that she was motivated to
25 revoke her will.
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
33
,
1
THE WITNESS:
No. No. Absolutely, no.
2 THE SOLICITOR: Do you have any explanation
3 you're not on trial here. I am just trying to figure out
4 how the will got in the safe deposit box and how it didn't
5 get out, aside from Dauphin Deposit entering the box. But
6 we have to assume regularity there. You had no motive, no
7 reason to do it. So -- any explanation at all of that?
8
THE WITNESS:
Do I have? No, sir, I haven't. I
9 honestly have no idea.
10
THE SOLICITOR:
okay. Let me ask you this, and
11 we're going to go back through all of the witnesses and ask
12 the same question. One of the alternatives that the
13 register -- if the register elects not to probate the will,
14 of course you have appellate rights, but if that happens are
15 you by virtue of your joinder in the petition -- I don't
16 know if you saw the memorandum of law in support of the
17 petition -- but there's a statement of law in there that
18 the parties would consider a family agreement basically
19 incorporating all the terms and conditions of the will
20 together with the codicils as the basis for a family
21 agreement. Have you had discussions about that?
22
THE WITNESS:
With whom? You mean with Mary
23 Beth?
24
THE SOLICITOR:
With Mr. Abrams and the people
.-'
25 right here. (Indicating.)
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
36
1 into an agreement where what your grandmother wanted in the
2 will and the codicils would simply be accomplished through
3 that family agreement?
4 TilE WITNESS: Yes, sir.
5 TilE SOLICITOR: You have no hesitation about
6 that?
7 TilE WITNESS: Nope.
8 TilE SOLICITOR: William, Bill, same question to
9 you.
10 THE WITNESS: Yes.
11 THE SOLICITOR: Same answer?
12 THE WITNESS: Yes.
.. just
I 13 MR. ABRAMS: I have one or two words of
14 persuasion that I was going to mention.
15
THE SOLICITOR: Go right ahead.
16
MR. ABRAMS: We,would ask that in this case that
17 the register consider the Manana case that is mentioned in
18 our memorandum. Although the case was on factually
19 different grounds, it does state that the presumption of
20 revocation does not arise where it is shown that the
21 decedent did not have ready access to her last will and
22 testament. And I believe the parallel could be drawn from
23 the lawyer's office and the safe in the lawyer's office
24 which is what that case was, to a safe deposit box where the
-0' 25 requirement is that you sign in when you get the -- when
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
37
.--.. .
1 you get access to the box.
2 In this case Mr. Topper has testified that to his
3 best knowledge and belief those documents were in that box,
4 and that they were in that box after the last day that Mrs.
5 Topper would have gone into the box to get her certificate
6 of title. The codicil was after the last time she went into
7 the box. The codicil was about six months after the last
8 day she went into the box. and I believe that she did not
9 have what is called ready access within the meaning of the
10 presumption to that will so that she could have, let's say,
11 impetuously reached across to her nightstand and torn up the
12 will. The will was in the box.
13 I believe that the presumption of revocation does
14 not arise where she did not have ready access to the will.
15 It was locked in the safe deposit box. It was seen there
16 after her last entry into it. And she, in fact, made a
17 codicil to her will which was also put in the box after her
18 last day of entry. secondly, the testimony indicates that
19 she is not the kind of woman who would have revoked her
20 will. So, we believe that she did not revoke her will.
21 This family has been through a very difficult time
22 with the circumstances of a long illness, with Mrs. Topper's
23 death. and the requirement of a family settlement agreement
24 to be
to work with respect to federal tax law is that
25 there be a settlement of a controversy. And I would hope
C.P.C.R.S.
(717) 258-3657 or (800l 863-3657
38
.'-"',
1 that given the agreement of everybody here, the register
2 sees that everybody is in favor of probating this will.
3 Nobody is against it. Nobody would object. And I would
4 like to avoid, on behalf of the family, even the recitation
5 of different interests and compromise into a family
6 settlement agreement sufficient to get it past the IRS to
7 allow tax deductible marital interest payment.
8 And that is why we have requested your time to sit
9 with us here and go through the formalities of this, which
10 we have very much appreciated the speed with which you set
11 this up and have very much appreciated the courtesy of your
12 solicitor in hearing us and taking the evidence. Appreciate
13 it very much.
14
THE SOLICITOR:
We will admit all of the
15 petitioner's exhibits that were offered. I believe they
16 ended with nine, pol through P-9. TheY're in the record.
17 Any other documents you want admitted into the record?
18
MR. ABRAMS:
Yes, please. I'd like the petition
19 and all exhibits that were attached to it that was filed on
20 the 11th to be entered into the record for purposes of
21 verifying that those are the documents that she signed, and
22 the original statements of the witnesses are to that
23 effect.
24
THE SOLICITOR:
Those documents are offered and
-'
25 admitted, and for the record a memorandum of law in support
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
39
~ 1 of the petition has been filed and is in the file at the
,-'')
'.,..",+
I
'--'"
2 Register of wills office. Anything else? All right. If
3 there's nothing else, this hearing is closed.
4 (Exhibits p-1 through P-9 were marked.)
5 (Whereupon, the hearing was concluded at 2:30
6 p.m.)
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
40
1 I hereby certify that the proceedings and evidence
2 are contained fully and accurately in the notes taken by me
3 on the within proceedings, and that this copy is a correct
4 transcript of the same.
5
6
8
NO-'~":~ -Ai: SEAL
STACEY L D"vIIALT. Notary Pub"..
Chambor'lburc.., J:rankhn County
MvCorT'mtSSlon (: 'loItts 50m2?, 1999
c
#JIa: ~ L'1)j wdH:
Stacey L. Daywalt ,~~
Court Reporter-Notary Public
7
9
10
11 The foregoing certification does not apply to any
reproduction of the same by any means unless under the
12 direct control and/or supervision of the certifying
reporter.
)
13
14
15
16
17
18
19
20
21
22
23
24
,--",' 25
C.P.C.R.S.
(717) 258-3657 or (800) 863-3657
E
X
H
I
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1"""\
.
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EXIlIUIT
(o,2Y.f,h :)0
LAST WILL AND Tr.~TAMENT
Q.t
BERNADINE C. TQf~
I, BERNADINE C. TOPPER, of Camp Hill, Cumberlana
County, Pennsylvania, being of sound and disposing mind and
memory, do make, publish and declare this to be my Last Will and
Testament, harcby reVOking all Wills and Codicil$ by me at any
time previously made.
ITEM I:
All inheritance, estate and
similar taxes becoming dUA by reason o~ my doath, oxcept any
taxas relating to generation skipping trans~ers imposed under
Chapter 13 of subtitle B o~ the Internal Revenue Code, as
amended, ("Death Taxes"), whether ouch Death Taxes shall be
payable by my estate or by any recipient of any property, shall
be paid by my Executor out of the property passing under ITEM VI
of this Will as an expense and cost of administration of my
estate. My Executor shall have no duty or obligation to obtain
reimbursement for any Death Taxes paid by my Executor, even
though paid with respect to proceeds of ineurance or other
property not passing under this Will.
ITEM II:
I hereby exercise all powers
of appointment which I may have at the time of my death in faVor
of my Executor, and all property SUbject to all such powers of
appointment shall be included in my estate and be governed by the
provisions of this Will: provided, however, that I spActfically
page 1 of 8 pages
p, I~
declinA to exorcise any power of appointmunt given to me in any
will, Codicil, Agroement of Truot or other instrument eXecuted by
my hUllband, LINUS B. TOPPER ("My Husband").
ITEM III: (a) I give and bequeath the
personal jewelry given to me by My Husband, LINUS B. TOPPER, to
his daughters, SUSAN BEANS dnd MARY CHRISTINE YODER, share dnd
share alike, as they shall agree. Any such articles of jewelry
not selected by My Husband's daughters shall be distributed to my
daughter, MARY BETH HELMS COOPER, and her daughters, ELIZABETH H.
COOPER and KATHERINE H. COOPER, share and share alike.
(b) I give and bequeath allot my tangible personal
property, including any jewelry not disposed of under paragraph
(a) of this ITEM, silver, furniture, furnishings, household
equipment and personal effects, to my daughter, MARY BETH HELMS
COOPER, if she survives me or, if she does not ~urvive me, to my
grandChildren, ELIZABETH HELMS COOPER, WILLIAM HELMS COOPER and
KATHERINE HELMS COOPER, living at my death, ~hare and share
alike, to be divided among them as they shall agree, under the
Supervision of my Executor. Any items not desired by them may be
sold and the proceods distributed under Item VI hereOf.
ITEM IV: I forgive, release and cancel
any and all notes, debts and other obligations from W. R. Cooper,
Jr. and/or Mary Beth Helms Cooper, his wife, my daUghter, which
may be outstanding at the time of my death.
ITEM V: I devise and bequeath premises
known as 2621 LinCOln StrAAt. Camp Hill, Cumberland County,
Page 2 of a pages
-----
Pennsylvania, and my residence at JJO North 26th stroet, camp
Hill, Cumberland County, Pennsylvania, to tha then trustee of
"The Bernadine C. Topper Revocable TruDtll created by a trust
agreement bearing even date herewith betweon me as Settlor and
Dauphin Deposit Bank an~ Trust company and my daughter, Mary Beth
Helms Cooper, as Co-Trustees, to be added to and thereafter
treated as part of the principal of such trust, subject to the
rights of My Husband and my daughter, Mary Beth Helms cooper, as
set forth therein, which rights shall arise as of my date ot
death and be binding upon my estate until such time as the
properties are distributed to such Trust_
ITEM VI: I give, devise and boqueath
all the rest and residue of my property, real, personal and
mixed, no~ disposed of in the preceding portions of this Will, to
the then Trustee of liThe Bernadine C. Topper Revocable Trust"
creatod by a trust agreement dated the same date as this Will
between me, as Settlor, and Dauphin Deposit Bank and Trust
company and my daughter, Mary Beth Helms Cooper, as Co-Trustees,
to bo added to and thereafter treated as a part of the principal
of such Trust.
ITEM VII: No interest in income or
principal of my estate or any trust croated hereunder shall be
subject to attachment, levy or seizure by any creditor, spouse,
assignee or trustee or receiver in bankruptcy of any beneficiary
of my estate or of any trust created hereunder prior to the
beneficiary's actual receipt thereof. My Executor shall pay over
Page J of 8 pages
tho nAt. incomQ and thQ principal to the beneficiaries herein
designated, as their intorest~ may appear, without regard to any
attempted anticipation (except as may be specifically provided
heroin), pledging or assignment by any boneficiary of my estate
or of any trust created hereunder and without regard to any claim
thereto or attempted levy, attachment, seizure or othor process
against said beneficiary.
ITEM VIII:
In the settlement of my
ostate, my Executor shall possess, among others, the following
powers to be exercised for the best interests of the
beneficiaries:
(a) Te retain any investments I may have at my
death so long as my Exeoutor may deem it advisable to
my estate so to do.
(b) To vary investments, when doemed desirable by
my Executor, and to invest in such bonds, stocks,
notes, real estate mortgages or other securities or in
such other real or personal property as my Executor
shall deem wise, without being restricted to so-called
"legal investments."
(c) In order to effect a division of the
prinoipal of my estate or for any other purpose,
inclUding any final distribution of my es~ate, my
Executor is authorized to ~ake said divisions or
distributions of the personalty and realty partly or
Wholly in kind. If suoh diVision or distribution is
made in kind, said assets shall be divided or
distributed at their respective values on the date or
dates of their division or distribution. In making any
division or distribution in kind, my Executor shall
divide or distribute said ~sBets in a manner which ~ill
fairly allocate any unrealized appreciation among the
beneficiaries.
(d) SUbject to the terms ot ITEM V, to sell
either at pUblic or private sale and upon such terms
and conditions as my Executor may deem advantageous to
my estate, any or all real or personal estate or
interest therein own;!d by my estate severally or in
Page 4 of 8 pages
'"'
conjunction with other persons or acquired aftor my
death by my EX8cutor, and to consummate said sale or
aaleo by sutticient d~.ds or other inctruments to tho
purchaser or purchasers, convoying ate. oimple titlv,
free and clear oC all trust and without oblLgation or
liability of the purchaser or purchasers to 500 to the
application of tho purchase money or to mako inquiry
into the validity of said sale or salos; also, to make,
exocute, acknowledge and deliver any and all deeds,
assignments, options or other writings which may be
necessary or desirable in carrying out any of the
powers conferred upon my Executor in this paragraph or
elsewhere in this Will.
(e) Subject to the t&rms of ITEM V, to mortgage
real estate and to make leases of real estate for any
torm.
(f) To borrow money from any party, including my
Executor, to pay indebtedness of mine or of my estate,
expenses ot administration, Death Taxes or other taxes.
(g) To pay all costs, Death Taxes or other taxes,
expenses and charges in connection with the administra-
tion ot my estate, and my Executor shall pay the
expe~8es ot my last illness and tuneral expenses.
(h) To vote any shares of stock which form a part
of my estate or trust and to othe~iso exercise all the
powers incident to the ownership of such stock and to
actively manage and operate any incorporated or
unincorporated business, inclu~inq any joint ventures
and parenerships, and to incorporate any such
unincorporaeed business, with all the rights and powers
of any owner thereof.
(i) In the discretion ot my Executor to unite
with any other owners ot similar property in carryinq
out any plans tor ehe reorganization of any corporation
or company whose securities form a part of my estate.
(j) To assign to and hold in my estate an
undivided portion of any asset.
(k) To hold investments in the name of a nominee.
(1) To compromise controversies.
ITEM IX:
In the settlement of my
estate:
Page 5 of 8 paqes
JUN-12-96 ~ED 15:00
1'.19
(a) My Executor shall not be personally liable
for loss to my estate or to my spousees Bstate or to
any bene~iciary of eithar ostate resulting rrom my
Executor's decision made in good faith whether or to
what extent to alact on the federal estate tax return
prepared on behalf of my estate to have a portion or
all of certain "quilllfled terminable interest property"
treated as having passed to my spouse in order to
qualify for the federal estate tax marital deduction:
and the decision of my Executor shall be binding and
conclusive upon all beneficiaries of my estate,
including the then trustee of any inter vivos trust
created by me which constitutes a part of my federal
gross estate.
(b) My Executor shall not be personally liable
for any 10S8 to my ~state or to any beneficiary of my
estate resulting from an election made in good ~aith to
claim a deduction as an income tax deduction or as an
estate tax deduction: nor, as a result of such
election, shall any compensating adjustments be made
between income and principal or in the amount of any
gift under this Will to my spouse intended to qualify
for the marital deduction for federal estate tax
purposes.
(c) In valuing property in my gross estate for
the purposes of any Death Tax, my Executor shall not be
personally liable for any loss to my estate or to any
beneficiary of my estate resulting from my Executor's
decision made in good faith to use a particular
valuation date: nor, as a result of such decision,
shall any compensating adjustment be made in the amount
of any gift under this Will to my spouse intended to
qualifY for the marital deduction for federal estate
tax purposes.
(d) My Executor is authorized to elect under
Section 2652(a) (3) of thA Ineernal Revenue Coda of
1.986, as amended, (the "Code") to treat me as the
transferor of any qualified terminable interest
property with respect to Yhich my estate was allowed a
deduction under Section 2056(b) (7) of the Code and to
allocate any of my exemption from federal generation
skipping transfer tax under Section 2631. of the Code to
any property as to which I am the deemed transferor
under Section 2652(a) of the Codo, regardless of
whether or not the property with respect eo Which such
election or allocation is made is part of my prObate
estate. Any such election or allocation shall be made
i~ t~e sole discretion of my Executor and shall be
b~nd~ng upon all persons, inclUding the then trustee ot
Page 6 of 8 paqes
r.t.u
any inter vivos trust cr~ated by me, and such Executor
shall not be personally liablo for exercising any such
digcretion in good faith. My Executor or Trustoe is
authorized to divide any trust created hereunder or by
inter vivos trust created by me into two or more
separate trusts if such separation, in the sole
discretion of my Executor or Trustee, is advantageous
to my estate and the beneficiaries of my estate or a
trust created hereunder or by inter vivos trust for the
purposes of application of tho fedoral generation
skipping transfer tax: provided, however, that such
separated trusts shall be held, administered and
disposed of in accordance with terms hereunder or of
the governing instrument as identical trusts in all
other respects.
ITEM X:
If at any time any minor shall
be entitled to receive any assets free of trust by reason of my
death, whether payable herounder, by operation of law or
otherwise, I appoint MARY BETH HELMS COOPER as Guardian of such
assets authorized by law payable to such minor, and in the event
that she should fail or cease to act, I appoint DAUPHIN DEPOSIT
BANK AND TRUST COMPANY, as such Guardian. The Guardian may
receive, administer and shall have full authority to use SUch
assets, both principal and income, in any manner tho Guardian
shall deem advisable for the best interests of the minor,
inclUding college, university, graduate or other education,
without securing a court order. The Guardian shall have all the
rights and privileges in its capacity as Guardian as are herein
granted to my Executor as to my estate.
IT~M XI:
I hereby appoint my daughter,
MARY BETH HELMS COOPER, as Executrix of this Will. If for any
reason she should fail or cease to act, I appoint my friend,
RONALD H. HILLER, CPA or HarriSburg, Pennsylvania as Executor.
Page 7 of 8 pages
tify that at tho time of the execution thoreof, the said
Tea atrix ~ ~und and disposinq mind and momory.
I~'~~(SEALI B:fu.k~~~~'
~ 1$, ~ (SEAL) Residing at: 19'1 2.dJ~.JI-
, ~ J.kU/~j,./r()lI.
Ifj7'~4;nei(J(., (SEAL) Residing at: ID /1.J)I)(X;<. L'~t:.
(j CAmp /-Io/t,L J?q 110/1
JUN-I~-~O WCU 1~'UO
r,~~
AFFIDAVIT
COHMON\lEALTH OF PENNSYLVANIA
COUNTY OF :'1,nt.'f!.l/O"cL.
lie, .lplI/,l~""C" O,/J8/.'Flt'lS,
ss:
~, IJ, n'l '/l.-'iL
d U;,l v',:.)
. an
JC. C 'Lt~~t. ehe wienesses whose names are signed co the attached or foregoing
inserumant, being duly qualified eccording Co law, do depose and say chat wa
ware presene and SaW BERNADINE C. TOPPER, the Testatrix, sign and execute the
inserument as her Second Codicil to her Last Will; ehae she signed willingly
and ehae she executed it as her free end voluneary act for the purposes
therain expressed; that each of us in ehe hearing and sighe of the Teseatrix
signed the Codicil as witnesses; and that to the bese of our knowledge t.he
Testatrix was at that time 18 or more years of age, of sound mind and under no
constraint or undue influence.
Sworn or affirmed to and subscribed to before me by
,t.~.:I!ENcE. A JJPJI,.'fJ-mS
i...~, 1"()1'f',f~
and
,.Jnv/!\ t:. CO' L::A~Y
, tho witnessee, this8,A day of February, 1996,
/:' , /)
, -.-.6/lt~7/.<.,:l (./.
\Ii nella I"" "
I ~ ,I
'.'
tne..
Q: ,~ ,
l''#uW'r!JhN'
N rary' bl(c
My Commisaion Expires:
(SEAL)
NOTARIAL SEAL /'
NAI,\:Aa J. SA.NGIiVl. No~ry Pl.ttlll(;
,.~lt,. ;1 P.~'nt.burg. Dll.'pMln C~un~1
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I..(AUI" "HIA'" THAT TO TH( 8(ST 0' MY
f(~OWll DG( Al~.l.( ssns AAE NOW liVING
sj.G~"TUAE
TIME ENTERED
fllAU 11~[
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PRENUPTIAL AGREEMENT
THIS AGREEMENT Made the 'l(, Et,day of January, 1985,
between LINUS BENEDICT TOPPER of Camp Hill, Cumberland County,
Pennsylvania, (herein sometimes called the "Husband") and BERNADINE
C: HELMS of Camp Hill, Cumberland County, Pennsylvania, (herein
sometimes called the "\~ife");
WIT N E SSE T H
MIEREAS, the parties to this Agreement contemplate entering
into and solemnizing a marriage; and
WHEREAS, the Husband now has a considerable estate and
has children by a former marriage and the Wife also now has a
considerabl~' estate and has children by a former marriage; and
WHEREAS, the Husband has advised the Wife as to the nature
and extent of his separate property and the Wife has advised the
Husband as to the nature and extent of her separate property; and
WHEREAS, the Husband and the Wife desire to prescribe,
limit and determine the interest and control which each of them
has in the estate of the other during the marriage relationship,
or should the same be determined by death or legal proceedings.
NOW, THEREFORE, it is her.~by mutually agreed as follows:
1. Neither the Husband nor the Wife shall be responsible
for the debts of th~ other which might have accumulated up to the
time of signing this Agreement, nor for any debts contracted by
P.1n
EXHIBIT
_~ -'2'( -'i~ ill
the other hereafter unless both llusband and Wife are a9reeable
to assume such debts.
2. The I~sband may dispose of any and all his property,
now owned or hereafter acquired, both real and personal, as he
sees fit, either during his lifetime or at the time of his death.
If the Husband should die during the continuance of the marriage
relationship, the Wife hereby agrees to accept or claim only such
portion of his estate as he may devise unto her by will or Codicil,
whether heretofore or hereafter executed, regardless of any and all
laws now enacted or any laws which may be enacted hereafter.
3. The Wife may dispose of any and all her property, now
owned or hereafter acquired, both real and personal, as she sees
fit, either during her lifetime or at the time of her death. If
the Wife should die during the continuance of the marriage relation-
ship, the Husband hereby agrees to accept or claim only such portion
of her estate as she may devise unto him by liill or Codicil, whether
heretofore or hereafter executed, regardless of any and all laws
now enacted or any laws which may be enacted hereafter. If, at the
time of the Wife's death, she is the owner of the residence located
at 330 North 26th Street, Camp Hill, Cumberland County, Pennsylvania,
the Husband shall have the right to reside in that property for a
period of six (6) months after her death and she shall include a
provision in her will giving him such right.
4. It is mutually agreed that, during the continuance
of the marriage relationship herein contemplated, each of the
parties is to have the full, complete and perfect right to acquire,
own, control and dispose of his or her separate property, the
-2-
~,
same as if the marriage relationship did not exist, and each of
the parties is to have the full right to dispose of and sell any
and all real and personal property now or hereafter owned by
each of the parties without the other jOining, and any transfer
of such property by either of the parties to this contract shall
convey the same title that the transfer would convey had the
marriage relationship not existed. This contract is intended to
limit the right of either party to participate in the estate of
the other either while the marriage relationship continues or in
the event it is determined by death or legal proceedings.
5. It is further mutually agreed that in case either of
the parties hereto desires to mortgage or sell and convey his or
her real or personal estate, each one will join in any deed of
conveyance or mortgage which shall be necessary, requisite or
needful to make the same effectual in the eyes of the law, and
for that purpose each party is hereby authorized, warranted and
empowered to sign the name and use the seal of the other for such
purposes.
6. This Agreement is not intended to affect any property
of any sort which the Husband and Nife may hereafter acquire as
tenants by the entireties, it being understood that the owner-
ship and disposition of such property shall be governed by the
law of the Commonwealth of Pennsylvania or elsewhere, applicable
to such property.
7. It is mutually agreed and understood that this Agree-
ment is entered into by each of the parties hereto with the full
-3-
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P 422 469 560
RECEIPT FOR CERTIFIED MAIL
\0 I\!.IJR""CE CO....IR..tl "ROveIO
"Of lOR 1"I(f1lj'!IO"'l "''':1.
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RestfoCled Deh\lefV Fee
Return ReceiPI showIng
10 '#Ilhom .1nd Dale Oellllefed
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= ReluIn Rece'Pt snowing 10 '#Ilhom
.. O.lle <lnd Address 01 Oeh\lelV
a
g TOTAL Postage and Fees
.,
g Postmd'k Of Dale
:ll
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en
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SE :
." Comp&.tl tmnl 1 tndIot 2 'or IdcItIonII "Men.
. CompIlm Itlml 3. Md '- . b.
. Print your MIM end Iddreu on #'II ....... o' tNI fomt 10 thlt we can
"turn 1twe card to you.
. Attlth ttv. 'orm to the front of the ~. 01' on thI beck I' .~
dot. not C*mtt.
. Write "Return ReCIIfpt R~' onthl rneiIrpMa below 1N ar1fdI nt.mbet
. The Return Rectlpt'.... pnMde you u. tIgnc.n of the penon
to end the d.t. of
3, Anlelo Addrollod 10:
'.
..
I 1110 wIoIl 10 .-". II1e
lollowlng lorvIcoo lIor .. omo
1001:
1.0Add_'oAddrMe
7J}M>, ~ C ~
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2. 0 Reotrictod DeIlwl't
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Conluh: atm..t.r 'Of fH.' .
40, Anlelo Number
P 4.!1.;J. t/-6,9 5"'0
4b. SlInItce Type
o Rogll1Ofod 0 InourN.
'<if Conlflod 0 COD
o Exp,... Mill 0 Rotum lIocolpt for
7. DOlo 01 Doav.v
.'
'.
PS Form
, Novlmber 1980 .u.& CIPO: ,.,- .
DOMESTIC RETURN RECEIPT
. '
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF (It,,,,bu..ianc:L
We, LAWR€II/Gb 13, Ih3RRm5
SS:
..)PtYNc. ,t;, ~I?fimS
and /VAIN,q f. '<;~G fflIl
, the witnesses whose names are signed
to the attached or foregoing instrument, being duly qualified
according to the law, do depose and say that we were present and
saw Bernadine C. Topper, the Testatrix, sign and execute the
instrument as her COdicil; that she signed willingly and that she
executed it as her free and voluntary act for the purposes
therein expressed; that each of us in the hearing and sight of
the Testatrix signed the COdicil as witnesses; and that to the
best of our knowledge the Testatrix was at that time 18 or more
years of age, of sound mind and under no constraint or undue
influence.
Sworn or affirmed to and subscribed to before me by
/.ItwRE/'IICe. 6.l?-f.3e M1?.5
-
NA-IN'..q. J' SANGN-VI
, Jfl-YAle 13. 4eRltms and
Witn.n' th~' 18" day of
~~"
Witness
~. ~
NtnJ&nbvw
, 1991.
(SEAL)
NOTARI"'~ s"'~
NAlN.... J, SANGHVI, hot'l"( Publi~
City nl HaMburg, OOUCh," County
M Comrnls\lon I.:J Ires ,lOfII ", 1994
"
. .~.
-..
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SECOND CODICIL
10 TilE LAST 1111.1. AND TESTAMENT
Q.E
BERNADINE C, TOPPER
I, III'.Rll,\lllNE C, TOPPER, of Camp lilli, Cumberland County,
l'onnRylvnnlll, helng of sound .,nd disposing mind and memory, do make, pubUsh
IIIllI declnro thLs to he the Second Codicll to my Last IIll1 and Testament dated
September 11, 1991.
I hereby amend ITEM V of my said
!TEfl I:
Lnst \oIlll nnd Testament to convey my real estate outright to my daughter, so
that it provides as follows:
ITEM V: I hereby devise and bequeath the
premises known as 2621 Lincoln Street, Camp Hill, Cumberland
County, Pennsylvania, and my residence known as 330 North 26th
Street, Camp lIill, Cumberland County, Pennsylvania, to my
daughter, MARY BETH HELMS COOPER, or, if she does not survive me,
to her issue, per stirpes, Uving at the time of my death.
IN \oIITNESS \o1HEREOF, I have hereunto set my hand and seal to this
Second Codicil to my Last \oIill and Testament, consisting of this one (1) page,
this ~ day of February, 1996,
,/
(SEAL)
Bernadine C, Topper
\ole, the undersigned, hereby certify that the foregoing Codicil was
signed, sealed, published and declared by the above-named Testatrix as and for
a Second Codicil to her Last \oIill and Testament, in the presence of us, who at
her request and in her presence and in the presence of each other, have
hereunto set our hands and seals the day and year first above written, and we
certify tha t the time of the execution thereof. the said Testatrix was of
~so nd and di os ng,~ind and memory.
:.\ ,l~" (SEAL) Residing at:..L5iD--LUcJ:.f.v..L~ ~,\.
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ATTORNEYS AT LAW
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SUI1lI1\oU"Y of ^CCO\lllt
21 $ 63,235.72
26 494 . 94
$ 63,730.66
28
$ 63,730.66
29 60,237.21
34 3,493.45
$ 891,763.18
===============
Page
Principal
Receipts
Net Gain on Sales or Other
Disposition
2
6
Less Disbursements:
Debts of Decedent 10
Funeral Expenses 10
Administration Expenses 10
Federal and State Taxes 12
Fees and Commissions 12
Balance Before Distributions
Distributions to Beneficiaries 15
Principal Balance on Hand 17
For Information:
Investments Made 18
Changes in Investment Holdings 18
Income
Receipts
Net Gain on Sales or Other
Dispositions
Less Disbursements:
Balance Before Distributions
Distributions to Beneficiaries
Income Balance on Hand
Combined Balance on Hand
$ 1,584,230.41
34,556.00
$ 1,618.786.41
$ 3,002.07
2,005.00
3,709.35
329,747.96
108,267.30 446.731.68
$ 1,172,054.73
283,785.00
$ 888,269.73
===============
(1)
.
.
.
Receipts of Principal (Continued)
Real Property
Inventory
Value
05/10/96
No. of
Units
Real Estate located at 330
North 26th Street, situate in
the Borough of Camp Hill,
County of Cumberland,
Pennsylvania, more
particularly described in
Cumberland County Deed Book I,
Volume 21, Page 939, $
Total Real Property
Bond Funds
375,000.00
215,000.00
$
9,049
Dreyfus Strategic Municipal
Income Fund
87,603.37
$
10,437
Eaton Vance Marathon National
Municipal Fund
100,821.42
9,075
Eaton Vance Municipal Trust
Fund, PA Tax Free Fund
93,926.25
10,101
Franklin Tax Free Trust, PA
Tax Free Income Fund
103,131.21
6,415
Premier State Municipal Bond
Fund PA Series Class A
103,409.80
3,690.2690 Smith Barney Municipal Funds
Pennsylvania Portfolio Class C
7,448.9940 Smith Barney Premium Total
Return Fund Class A
46,017.65
131,325.76
4,646.8190 Smith Barney Premium Total
Return Class B
81,923.42
3,389.4100 Smith Barney Premium Total
Return Fund Class C
59,789.19
12,072.7000 Smith Barney Tax Exempt Income
Fund Class A
207,771.17
Total Bond Funds
$ 1,015,719.24
$ 1,581,489.41
Total Inventory
(4)
\
.
~
Gains and Losses on Sales or Other Dispositions (Continued)
Date
Description
Net Gain
Net Loss
09/19/96 Sale:
20,000 Par
Northampton County PA
Industrial Development
Authority Revenue Bonds,
maturity date: 09/01/2018,
7.0%
Inventoried @ $
Net Proceeds
20,340.00
20,207.78
$
132.22
09/19/96 Collection:
Dauphin Deposit Bank and Trust
Company, Insured Money Market
Account No. 0028861191
Net Proceeds $ 43.56
Carried at 43.56
01/02/97 Sale:
25,000 Par
Pennsylvania State Public
School Building Authority
Lease Revenue Bond, maturity
date: 01/01/2002, 7.60%
Inventoried @ $ 25,604.50
Net Proceeds 25,000.00
604.50
02/06/97 Sale:
5,133.2770
Smith Barney Tax
Fund Class A
Net Proceeds $
Inventoried @
Units
Exempt Income
90,448.35
88,343.70
$
2,104.65
02/06/97 Sale:
258.3230 Units
Smith Barney Tax Exempt Income
Fund Class A
Net Proceeds $ 4, 55l. 65
Inventoried @ 4,445.74
04/15/97 Redemption:
574.7130 Units
Smith Barney Tax Exempt Income
Fund Class A
Net Proceeds $ 10,000.00
Inventoried @ 9,890.81
105.91
109.19
(7)
\
...
Disbursements of Principal (Continued)
Date Amount
Paid Paid
08/06/96
02/10/97
02/10/97
08/13/97
08/13/97
10/31/96
Administration Expenses
RESERVE: Rhoads & Sinon LLP
Out-of-pocket Expenses:
Mileage $ 4.00
Postage 31.86
Photocopies 159.50
Messenger 25.00
Reg. of Wills,
filing fee 37.00
RESERVE: Rhoads & Sinon LLP
filing fees and final
out-of-pocket expenses
Total Administration Expenses
Federal and State Taxes
$
257.36
600.00
$
3,709.35
Cumberland County Register of
wills
prepayment on balance due
$
77,000.00
Internal Revenue Service
payment of Federal estate tax
liability
Cumberland County Register of
Wills
balance due, PA Inheritance
tax liability
249,454.93
1,790.80
Internal Revenue Service
balance due, fiduciary income
tax liability f/p/e 04/30/97
1,298.23
PA Department of Revenue
balance due, fiduciary income
tax liability, f/p/e 04/30/97
204.00
Total Federal and State Taxes
$
329,747.96
Fees and Commissions
Mary Beth Helms Cooper
on account of executrix
commission
$
10,000.00
(12)
,
-.
Disbursements of Principal (Continued)
Date Amount
Paid Paid
Pees and Commissions
09/08/97
Mary Beth Helms Cooper
on account of executrix
commission
$
5,000.00
Total Fees and Commissions
$
$
108,267.30
446,731.68
Total Principal Disbursements
===============
(14)
.
--..-~----.-~_.,_..- -.'.--
:--~
...-- --
\
Information Schedules - Principal (Continued)
Chanae in Investment Holdinas
Smith Barney Premium Total
Return Pund Class A
05/10/96 7,448.9940 Units Rec'd $ 131,325.76
(7.448.9940) Units Sold (131.325.76)
Smith Barney Premium Total
Return Fund Class B
05/10/96 4,646.8190 Units Rec'd $ 81,923.42
06/10/96 (4.646.8190) Units Sold (81. 923 .42)
Smith Barney Premium Total
Return Fund Class C
05/10/96 3,389.4100 Units Rec'd $ 59,789.19
06/10/96 (3,389.4100) Units Sold (59.789.19)
Smith Barney Tax Exempt Income
Fund Class A
05/10/96 12,072.7000 Units Rec'd $ 207,771.17
02/06/97 (5.133.2770) Units Sold (88.343.70)
6,939.4230 Units On Hand $ 119,427.47
02/06/97 (258.3230) Units Sold (4.445.74)
6,681.1000 Units On Hand $ 114,981.73
04/15/97 (574.7130) Units Sold (9.890.81)
6,106.3870 Units On Hand $ 105,090.92
08/19/97 .ll.106.3870) Units Sold (105.090.92)
(20)
.
Receipts of Income (Continued)
(continued from previous page)
11/08/96 Interest
12/13/96 Interest
12/31/96 Interest
01/10/97 Interest
02/14/97 Interest
03/14/97 Interest
04/11/97 Interest
05/09/97 Interest
06/13/97 Interest
07/11/97 Interest
$
420.06
494.52
234.53
167.84
595.77
92.55
39.41
37.60
50.62
43.27 $
3,981.57
Dauphin Deposit Bank and Trust
Company, Insured Money Market
Account No. 0028861191
05/13/96 Interest $ 44.96
Less Accrued Portion (43.56 )
06/12/96 Interest 42.22
07/12/96 Interest 42.29
08/12/96 Interest 45.20
09/12/96 Interest 42.45
09/19/96 Interest 8.51 182.07
Smith Barney Municipal Money
Market Fund, Class A, Account
No. 724-05391-19
06/14/96 Interest $ 269.45
07/12/96 Interest 675.81 945.26
Dreyfus Premier State
Municipal Bond Fund, PA Series
Class A
05/01/97 Dividend on 6,415 Units $ 455.71
06/02/97 469.39
07/01/97 453.23 1,378.33
Dreyfus Strategic Municipal
Income Fund
OS/29/96 Dividend on 9,049 Units $ 506.74
06/28/96 506.74
07/30/96 506.74
08/28/96 Dividend on 9,100.4980 Units 506.74
09/27/96 509.63
10/28/96 Dividend on 9,152.4481 Units 512.54
11/27/96 Dividend on 9,156.0000 Units 515.45
12/27/96 512.74
01/28/97 521. 89
02/27/97 521.89
03/27/97 521. 89
(22 )
'.
.
Receipts of Income (Continued)
(Continued from previous page)
04/28/97 $ 521.89
OS/29/97 521. 89
06/27/97 521.89
07/29/97 521. 89 $ 7,730.55
Eaton Vance Marathon National
Municipal Fund
05/16/96 Dividend on 10,437 Units $ 466.20
06/18/96 512.83
07/16/96 435.12
08/16/96 466.20
09/17/96 497.29
10/16/96 450.66
11/18/96 490.69
12/17/96 490.67
01/16/97 475.47
02/19/97 539.58
03/18/97 428.49
04/16/97 460.23
05/16/97 476.10
06/17/97 507.84
07/16/97 460.23 7,157.60
Eaton Vance Municipal Trust
pund, PA Tax Free Fund
05/16/96 Dividend on 9,075 Units $ 379.46
06/18/96 417.39
07/16/96 354.15
08/16/96 379.46
09/17/96 404.74
10/16/96 366.81
11/18/96 392.11
12/17/96 392.09
01/16/97 379.92
02/19/97 431. 12
03/18/97 342.36
04/16/97 367.72
05/16/97 380.40
06/17/97 405.76
07/16/97 371.72 5,765.21
pranklin Tax pree Trust, PA
Tax Free Income Fund
OS/23/96 Dividend on 10,101 Units $ 525.22
06/20/96 504.98
07/23/96 14.30
07/23/96 506.01
08/22/96 505.10
(23 )
Receipts of Income (Contil.ueJ)
(Continued from previous page)
09/20/96 $ 504.98
10/22/96 505.07
11/21/96 505.10
12/23/96 504.98
01/22/97 505.02
02/20/97 504.98
03/21/97 505.04
04/23/97 505.09
OS/21/97 505.04
06/20/97 504.98
06/20/97 430.30
07/23/97 505.09 $ 8,041.28
Premier State Municipal Bond
Fund PA Series Class A
06/03/96 Dividend on 6,415 Units $ 460.73
07/01/96 446.81
08/01/96 222.94
09/03/96 466.13
10/01/96 447.74
11/01/96 458.25
12/02/96 445.89
12/06/96 ordinary dividends (taxable) 763.43
01/02/97 462.54
02/03/97 466.24
03/03/97 421. 87
04/01/97 469.93 5,532.50
Smith Barney Municipal Funds
Pennsylvania Portfolio Class C
05/31/96 Dividend on 3,690.2690 Units $ 202.23
06/28/96 202.23
07/26/96 202.23
08/30/96 Dividend on 3,706.3960 Units 203.11
09/27/96 Dividend on 3,722.6190 Units 204.00
10/25/96 Dividend on 3,738.6950 Units 204.88
11/22/96 short term capital gains
distribution 8.90
11/29/96 Dividend on 3,706.4390 Units 203.11
12/27/96 203.11
01/31/97 191.99
02/28/97 191.99
03/27/97 191.99
04/25/97 191.99
05/30/97 191.99
06/27/97 191.99
07/25/97 190.51 2,976.25
(211 )
Receipts of Income (Continued)
Smith Barney Premium Total
Return pund Class A
05/31/96 Dividend on 7,448.9940 Units S 800.02 $ 800.02
Smith Barney Premium Total
Return Class B
05/31/96 Dividend on 4,646.8190 Units S 464.68 464.68
Smith Barney Premium Total
Return Fund Class C
05/31/96 Dividend on 3,389.4100 Units $ 341. 65 341. 65
Smith Barney Tax Exempt Income
Fund Class A
05/31/96 Dividend on 12,072.7000 Units $ 989.96
06/28/96 989.96
07/26/96 989.96
08/30/96 Dividend on 12,130.0230 Units 994.66
09/27/96 Dividend on 12,187.6180 Units 999.38
10/25/96 Dividend on 12,244.8890 Units 1,004.08
11/29/96 Dividend on 12,130.1750 Units 994.67
12/27/96 994.67
01/31/97 994.67
02/28/97 Dividend on 6,738.5750 Units 552.56
03/27/97 552.56
04/25/97 Dividend on 6,163.8620 Units 505.44
05/30/97 505.44
06/27/97 505.44
07/25/97 505.44 12,078.89
Total Receipts of Income $ 63,235.72
---------------
---------------
(25 )
,
Gains and Losses on Sales or Other Dispositions
of Income Assets
Date Descript ion Net Gain Net Loss
11/15/96 Sale:
172.1890 Units
Smith Barney Tax Exempt Income
Fund Class A
Net Proceeds $ 3,040.86
Inventoried @ 2,990.04 $ 50.82
11/15/96 Sale:
48.4260 Units
Smith Barney Municipal Funds
Pennsylvania Portfolio Class C
Net Proceeds $ 622.76
Inventoried @ 610.40 12.36
11/18/96 Sale:
0.3772 Units
Dreyfus Strategic Municipal
Income Fund
Inventoried @ $ 3.71
Net Proceeds 3.53 $ 0.18
11/20/96 Sale:
48 Units
Dreyfus Strategic Municipal
Income Fund
Inventoried @ $ 472.32
Net Proceeds 419.98 52.34
12/06/96 Capital Gains:
Premier State Municipal Bond
Fund PA Series Class A
Net Proceeds $ 386.14
Inventoried @ 0.00 386.14
08/19/97 Sale:
57.4750 Units
Smith Barney Tax Exempt Income
Fund Class A
Net Proceeds $ 1,033.41
Inventoried @ 998.04 35.37
08/19/97 Sale:
107 Units
Dreyfus Strategic Municipal
Income Pund
Net Proceeds $ 1,104.89
Inventoried @ 1,052.88 52.01
(26 )
Distributions of Income to Beneficiaries
Distribution Value
Mary Beth Helms Cooper
07/16/96 Cash
08/01/96 Cash
payment for grouting services
at 2621 Lincoln Street
s
10,000.00
300.00
08/01/96 Cash
payment to Steve Shover for
painting services at 2621
Lincoln Street
675.00
08/02/96 Cash
payment to UGI for gas service
at 2621 Lincoln Street
189.98
08/14/96 Cash
payment to PA American Water
Company for water service at
2621 Lincoln Street
50.34
08/14/96 Cash
reimbursement for payment of
expenses at 2621 Lincoln
Street (U-Haul-$63.76; Justin
Shover, yard work- $272.50;
and Tim Maro, moving
service-$537.00)
873.26
08/22/96 Cash
payment to Free Flow Drain
Cleaning for plumbing service
at 2621 Lincoln Street
85.00
08/22/96 Cash
payment to suburban Cable for
cable service at 2621 Lincoln
Street
57.12
08/22/96 Cash
payment to PP&L for electric
service at 2621 Lincon Street
105.29
08/23/96 Cash
payment to Marlin E. Way for
painting services and
materials at 2621 Lincoln
Street
300.00
(29 )
r
Distributions of Income to Beneficiaries (Continued)
Distribution Value
(Continued from previous page)
08/23/96 Cash S
payment fo Pree Flow Drain
Cleaning for plumbing services
at 2621 Lincoln Street
85.00
08/28/96 Cash
09/04/96 Cash
payment to Karl Hepschmidt
Tile Co. for installation of
carpet at 2621 Lincoln
Street
3,500.00
648.00
09/04/96 Cash
payment to UGI for gas service
at 2621 Lincoln Street
91. 00
09/04/96 Cash
payment to Hovis Construction
for electrical work in
basement and repairs to
interior and exterior of 2621
Lincoln Street
365.00
09/04/96 Cash
reimbursement for payment to
Justin Shover for yard work at
2621 Lincoln Street
70.00
09/18/96 Cash
payment to Suburban Cable for
cable service at 2621 Lincoln
Street
59.12
09/18/96 Cash
payment to PP&L for electric
service at 2621 Lincoln
Street
105.59
09/18/96 Cash
payment to PA American Water
Co. for water service at 2621
Lincoln Street
44.73
(30 )
Income Balance on Hand
Checking Account
Smith Barney Municipal Money
Market Fund, Class A, Account
No. 72421812-17
Inventory
Value
S
$
3,493.45
Total Income Balance
3,493.45
===============
( 34)
,
'.
Information Schedules - Income
Investments Made
Cost
07/30/96
09/27/96
10/28/96
Dreyfus Strategic Municipal
Income Fund
51.4980 Units
51.9501 Units
51.9291 Units
$
506.74
509.63
512.54
07/26/96
08/30/96
09/27/96
10/25/96
Smith Barney Municipal Funds
Pennsylvania Portfolio Class C
16.1270 Units
16.2230 Units
16.0760 Units
16.1700 Units
202.23
203.11
204.00
204.88
07/26/96
08/30/96
09/27/96
10/25/96
Smith Barney Tax Exempt Income
Fund Class A
57.3230 Units
57.5950 Units
57.2710 Units
57.4750 Units
989.96
994.66
999.38
1,004.08
Total Income Investments
$
6,331.21
---------------
---------------
07/30/96
09/27/96
10/28/96
11/18/96
11/20/96
08/19/97
Changes in Investment Holdings
Dreyfus Strategic Municipal
Income Fund
51.4980 Units Purchased
51.9501 Units Purchased
51.9291 Units Purchased
155.3772 Units On Hand
(0.3772)Units Sold
155 Units On Hand
(48) Units Sold
107 Units On Hand
(107) Units Sold
$
$
$
506.74
509.63
512.54
1,528.91
(3.71)
1,525.20
(472.32)
1,052.88
(1,052.88)
----------------
----------------
===============
Premier State Municipal Bond
Fund PA Series Class A
12/06/96 0 Unit Capital Gains
$
0.00
----------------
----------------
---------------
---------------
07/26/96
08/30/96
09/27/96
10/25/96
Smith Barney Municipal Funds
Pennsylvania Portfolio Class C
16.1270 Units Purchased
16.2230 Units Purchased
16.0760 Units Purchased
16.1700 Units Purchased
$
202.23
203.11
204.00
204.88
(35 )
Information Schedules - Income (Continued)
Changes in Investment Holdings
Cost
(Continued from previous page)
64.5960 Units On Hand
11/15/96 (48.4260)Units Sold
16.1700 Units On Hand
08/19/97 (16.1700)Units Sold
$
$
814.22
(610.40)
203.82
(203.82)
===========11I1:1==
a===============
Smith Barney Tax Exempt Income
Fund Class A
07/26/96 57.3230 Units Purchased $ 989.96
08/30/96 57.5950 Units purchased 994.66
09/27/96 57.2710 Units Purchased 999.38
10/25/96 57.4750 Units Purchased 1,004.08
229.6640 Units On Hand $ 3,988.08
11/15/96 (172.1890)Units Sold (2,990.04)
57.4750 Units On Hand $ 998.04
08/19/97 (57.4750)Units Sold (998.04)
=a=a:=====a===:= ===:c:c:c===:c=a===
(36)
IN RE: ESTATE OF BEHNADINE C. TOPPER,
DECEASED
I N TilE COURT OF COI~MON PLEAS
CtJ[~13ERLAND COUNTY, PENNSYINANIA
OHPIlANS' COURT DIVISION
NO. 0550 Year of 1996
STATEMENT OF PROPOSED DISTHIBUTION OF
MARY BETH HELMS COOPER. EXECUTRIX
UNDER THE LAST WILL AND TESTAMENT
OF BERNADINE C. TOPPER, DECEASED
The balance for distribution as shown in the First and Final Account
of Mary Beth Helms Cooper is $891,763.18.
The Petitioner. therefore, asks that the Court confirm all prior
disbursements and distributions as set forth in her First and Final Account and
award the remaining assets as follows:
PROPOSED SCHEDULE OF DISTRIBUTION
TO: MARY BETH HELMS COOPER
Real Estate located at 330 North
26th Street, situate in the Borough
of Camp Hill, County of Cumberland,
Pennsylvania, more particularly
described in Cumberland County Deed
Book I, Volume 21, Page 939, per
Item V of Will
$215,000.00
Entire income residue of Estate,
per Article V(A) of The Bernadine C.
Topper Revocable Trust, as amended
principal Cash:
Income Cash:
.00
3.493.45
3,493.45
TO: DAUPHIN DEPOSIT BANK AND TRUST COMPANY AND
MARY BETH HELMS COOPER, AS CO-TRUSTEES OF
THE BERNADINE C. TOPPER REVOCABLE TRUST
Entire principal residue of Estate. per Item VI
of wi 11
principal Cash: 673,269.73
Income Cash: .00
673.269.73
TOTAL PROPOSED DISTRIBUTIONS TO BENEFICIARIES
5891. 763 .18
Exhibit A
retirement account benefits, and/or qualified or non-qualified
retirement plan benefits payable to the Trustee, or may transfer
other assets to the Trustee, subject to the terms of this
Agreement, by inter vivos grant or by Will. The trust assets
shall include the proceeds of all insurance policies payable to
the Trustee (collectively hereinafter called the "POlicies"), and
all such other benefits or added assets (collectively the "Trust
Assets"), which shall be held, administered, distributed and
governed by the Trustee, IN TRUST NEVERTHELESS, in accordance
with the provisions of this instrument and any amendments hereto.
ARTICLE II
Durina the Settlor's Lifetime
During the Settlor's lifetime, the Trustee shall have,
hold, manage, invest and reinvest the Trust Assets, collect the
income, and payor apply the entire net income as the Settlor may
from time to time direct in writing. The Trustee shall also pay
to the Settlor such sums from or portions of the principal of the
trust as the Settlor may from time to time request in writing
delivered to the Trustee during the Settlor's lifetime. In
addition, the Trustee is authorized and directed to pay and use
such portion or all of the principal of the Trust Assets as the
Trustee, in its sole discretion, shall deem necessary from time
to time to provide for the proper maintenance, support, medical,
hospital, nursing or nursing home care of the Settlor. The
- 2 -
Trustee at all times shall have the power to pay either from the
principal or income of the Trust Assets any outstanding bills or
obligations owing by the Settlor.
ARTICLE III
Upon the Settlor's Death
Upon the death of the Settlor, the Trustee shall divide
and distribute the Trust Assets as follows:
(A) If Settlor's husband, LINUS B. TOPPER
("Settlor's Husband"), survives Settlor, the Trustee
shall place the sum of One Hundred Thousand Dollars
($100,000.00) in the "Qualified Terminable Interest
Property Trust" or the "QTIP Trust" under ARTICLE IV
hereof, IN FURTHER TRUST NEVERTHELESS, to be held,
administered and disposed of in accordance with the
provisions of ARTICLE IV hereof. The executor of the
Settlor's estate shall have the right to elect on the
federal estate tax return prepared on behalf of the
Settlor's estate to have a portion or all of the
property distributed pursuant to this paragraph (A)
treated as "qualified terminable interest property" in
order to qualify such portion or all of the property
for the marital deduction for federal estate tax
purposes, which election shall be binding and
conclusive upon the Trustee. If the Settlor's executor
elects to have a portion or all of such assets so
qualify, such elected assets may, at the discretion of
the Trustee and so long as the election to qualify such
assets for the federal estate tax marital deduction is
not jeopardized, (1) be held and administered by the
Trustee as a separate trust estate with the balance, if
any, of the assets which are governed by this paragraph
(A) also held and administered as a separate trust
estate or (2) be held and maintained by the Trustee
with the non-elected assets as one trust estate. In
either case any such trust or trusts shall be held,
administered and disposed of in accordance with the
provisions of ARTICLE IV hereof.
(B) The Trustee shall place the remaining assets
of the Trust not disposed of under paragraph (A) in
"The Mary Beth Helms Cooper Trust" under ARTICLE V
hereof, IN FURTHER TRUST NEVERTHELESS, to be held,
- 3 -
administered and disposed of in accordance with ARTICLE
V hereof.
ARTICLE IV
The OTIP Trust
The Trustee shall have, hold, manage, invest and
reinvest the assets of the QTIP Trust, collect the income and
(A) Beginning at the settlor's death, the Trustee
shall pay over the net income of the QTIP Trust to the
Settlor's Husband during his lifetime in quarterly
installments and such portions of the principal as, in
the sole discretion of the Trustee, shall be necessary
for the settlor's Husband's maintenance, support
medical and nursing care, taking into consideration any
other means readily available for such purposes. Upon
the death of the settlor's Husband, the Trustee shall
distribute any accumulated income of the Trust to the
estate of the Settlor's Husband and pay to Settlor's
Husband's estate from the principal of the trust
containing the elected assets an amount equal to any
increase in death taxes which are paid by his estate
and which are caused by including all or any portion of
this Trust in Settlor's Husband's taxable estate.
(B) Upon the death of the Settlor's Husband, the
Trustee shall add the principal of this Trust to the
principal of The Mary Beth Helms cooper Trust under
Article V hereof, as if an integral part thereof, to be
held, administered and disposed of in accordance with
the terms thereof.
ARTICLE V
The Marv Beth Helms Coooer Trust
The Trustee shall have, hold, manage, invest and
reinvest the assets of The Mary Beth Helms Cooper Trust pursuant
to the terms of this ARTICLE.
If any assets held in this trust
are exempt from generation skipping tax as a result of an
election made by the executor of Settlor's estate under section
263l(a) of the Internal Revenue Code of 1986, as amended, the
- 4 -
Trustee may, in the Trustee's ab~olute discretion, (i) create a
separate trust with respect to the assets to which such exemption
was applied with the balance of such assets, if any, being held
and maintained as a separate trust under this ARTICLE or (ii)
hold and maintain the assets to which the exemption was applied
along with the non-exempt assets as one trust estate under this
ARTICLE. In either case, all of the assets of The Mary Beth
Helms Cooper Trust shall be held, administered and disposed of as
follows:
(A) If Settlor's daughter, MARY BETH HELMS COOPER
("Settlor's Daughter") survives Settlor, then beginning
at the Settlor's death, the Trustee shall pay over to
the Settlor's Daughter during her lifetime the net
income of this Trust in monthly installments and such
portions of the principal as, in the sole discretion of
the Corporate Trustee, shall be necessary for Settlor's
Daughter's maintenance, support, medical and nursing
care, taking into consideration other means readily
available for such purposes. In disbursing any
principal to Settlor's Daughter as provided herein, the
Trustee shall first use any principal assets which are
not exempt from generation skipping tax as a result of
any election by the executor of Settlor's Estate.
(B) For a period of six (6) months following
Settlor's death, Settlor's Husband shall have the
exclusive right to reside rent-free in the premises at
330 North 26th Street, Camp Hill, Pennsylvania.
SUbject to the foregoing right of occupancy of
Settlor's Husband, Settlor's Daughter shall have the
right to reside rent-free in any properties held by the
Trustee hereunder. While Settlor's Husband and
Settlor's Daughter occupy the real estate as provided
hereunder, they shall not be required to pay any rent,
nor shall they be required to keep such properties
insured. The costs of maintenance of such premises
shall be paid by the Trustee out of the income of the
Trust. Any residential properties held hereunder which
are not occupied by Settlor's Husband or Settlor's
Daughter as herein provided shall be sold and the
proceeds held in further trust hereunder.
- 5 -
(C) During the lifetime of Settlor's Daughter the
Corporate Trustee may pay from the principal of the
Trust the reasonable costs of college and graduate
education of Settlor's grandchildren. No more than
Twenty Thousand Dollars ($20,000.00) shall be paid
under this paragraph (C) to anyone of Settlor's
grandchild during any school year.
(D) During the life of Settlor's Daughter, the
Trustee shall pay to Settlor's Daughter from the
principal of the Trust at any time and from time to
time such sums or specific assets as Settlor's Daughter
may designate by written notice to the Trustee;
provided, however, that no withdrawal, when added to
the aggregate amount or value previously withdrawn by
settlor's Daughter pursuant to this paragraph (D),
during the calendar year in which the withdrawal is to
be made, shall exceed the greater of (1) $5,000 or (2)
five (5%) percent of the aggregate value of the Trust
at the time of such withdrawal.
(E) Assuming Settlor's Daughter survives Settlor,
Settlor's Daughter may by Will making specific
reference to this power, appoint all of the assets of
this Trust which are not exempt from generation
skipping tax as a result of an election made by
Settlor's executor, to or for the benefit of such
person(s) or corporation(s) or other entities, or
Settlor's Daughter's estate, in such amounts or
proportions and in such lawful interests or estates,
whether absolutely or in trust, as Settlor's Daughter
may appoint. This power of appointment shall extend
only to the assets of The Mary Beth Helms Cooper Trust
which are not exempt from generation skipping tax as a
result of the election made by the executor of
Settlor's estate. This power of appointment shall be
exercisable by Settlor's Daughter through her will
alone and in all events.
(F) Upon the death of the survivor of Settlor and
Settlor's Daughter, the Trustee shall distribute the
then remaining principal, and any undistributed income,
not appointed by Settlor's daughter pursuant to
paragraph (E) of this ARTICLE, as follows:
(1) To the Settlor's issue then living,
per stirpes; provided, however, that shall
any such issue not then have attained the age
of twenty-five years, each such issue's share
shall be retained by the Trustee as a
separate trust estate, IN TRUST NEVERTHELESS,
to be held, administered and disposed of in
- 6 -
accordance with ARTICLE VI for the benefit of
each such issue (the "Issue's Trust") .
(2) If the Settlor has no issue then
living, in accordance with the terms of
ARTICLE VIII hereof.
ARTICLE VI
The Issue's Trust
The Trustee shall have, hold, manage, invest and
reinvest the assets of the Issue's Trust, collect the income and
(Al Until the beneficiary of the Issue's Trust
(the "Beneficiary") shall have attained the age of
twenty-one years, the Trustee shall from time to time
pay to or for the benefit of the Beneficiary such
amounts of the net income and principal of the Issue's
Trust as, in the sole discretion of the Trustee, shall
be necessary for the Beneficiary's maintenance,
support, medical and nursing care and education,
including college and graduate education, taking into
consideration any other means readily available for
such purposes. At the end of each year any unexpended
income shall be added to the principal of the Issue's
Trust.
(B) After the Beneficiary shall have attained the
age of twenty-one years, the Trustee shall thereafter
pay to the Beneficiary the net income derived from the
Issue's Trust in installments not less frequently than
quarterly and such amounts of the principal, as in the
sole discretion of the Trustee, shall be necessary for
the Beneficiary's maintenance, support, medical and
nursing care and education, including college and
graduate education, taking into consideration any other
means readily available for such purposes.
{el If at the time of the creation of the Issue's
Trust the Beneficiary shall have then attained the age
set forth below or if the Beneficiary shall thereafter
attain that age, upon receipt by the Trustee of a
written request from the Beneficiary, the Trustee shall
distribute outright to the Beneficiary the fractional
portion of the then remaining principal of the Issue's
Trust set forth below:
- 7 -
~
Practional Share
21 years
25 years
One-half
Balance then remaining
(D) If a Beneficiary shall die before final
distribution of the assets of the Issue's Trust is
made, the then remaining principal and any undistrib-
uted income of the Issue's Trust shall be distributed
to the Beneficiary's issue then living, per stirpes;
provided, however, that if any such issue shall not
then have attained the age of twenty-five years, each
such issue's share shall be retained by the Trustee as
a separate trust estate, IN TRUST NEVERTHELESS, each to
be held, administered and disposed of in accordance
with the provisions of this ARTICLE VI for the benefit
of each such issue; or if the Beneficiary has no issue
then living, to the Settlor's issue then living, per
stirpes; provided, however, that if any such issue is
then a beneficiary of any trust hereunder, the share of
such beneficiary shall be added to the principal of
such trust as if an integral part thereof, to be held,
administered and disposed of in accordance with the
terms thereof. If the Settlor shall have no issue then
living, all such assets shall be distributed in
accordance with the provisions of ARTICLE VIII hereof.
ARTICLE VII
Peroetuities Provision
Nothing herein is intended to, nor shall it be
construed to, postpone the vesting of any part of the assets of
this Trust or of any separate trust estate hereunder for more
than twenty-one years after the death of the survivor of the
Settlor and the Settlor's issue living at the Settlor's death.
At the expiration of such period the assets of this Trust and all
of the separate trust estates hereunder shall immediately vest in
fee simple absolute in and be distributed outright to the person
or persons then entitled to receive the income therefrom, whether
in the Trustee's discretion or otherwise.
- 8 -
ARTICLE VI II
Continqcnt Distribution
If, at the time for distribution of any trust estate
hereunder, the Settlor shall have no issue then living, the
Trustee shall distribute such assets as follows:
Twenty-five (25%) percent thereof to Capital Area
Health Foundation, for the benefit of Harrisburg
Hospital, Harrisburg, Pennsylvania;
Twenty-five (25%) percent thereof to Family and
Children's Service of Harrisburg, Harrisburg,
Pennsylvania;
Twenty-five (25%) percent thereof to Settlor's
Husband, Linus B. Topper, if he is then surviving,
otherwise this twenty-five (25%) percent of principal
and income shall be added in equal parts to the shares
to be paid to Capital Area Health Foundation and Family
and Children's Service of Harrisburg; and
Twenty-five (25%) percent thereof to my son-in-
law, William R. Cooper, if he is then surviving,
otherwise this twenty-five (25%) percent of principal
and income shall be added in equal parts to the shares
to be paid to Capital Area Health Foundation and Family
and Children's Service of Harrisburg.
In addition, any then remaining unpaid balance of
any advance or loan which I may have made to my son-in-
law, William R. Cooper, shall be canceled and
disCharged.
ARTICLE IX
SDendthrift Provision
No part of the income or principal of the property held
under any trust created hereunder shall be subject to attachment,
levy or seizure by any creditor, spouse, assignee or trustee or
receiver in bankruptcy of any beneficiary prior to his or her
actual receipt thereof. The Trustee shall pay over the net
- 9 -
income and the principal to the parties herein designated, as
their interests may appear, without regard to any attempted
anticipation (except as specifically provided herein), pledging
or assignment by any beneficiary under any trust created here-
under, and without regard to any claim thereto or attempted levy,
attachment, seizure or other process against said beneficiary.
ARTICLE X
Trustee Powers
During the continuance of any trust created hereunder,
the Trustee shall possess, among others, the following powers to
be exercised for the best interests of the beneficiaries; sub-
ject, however, insofar as any portion of the QTIP Trust qualified
for the federal estate tax marital deduction is concerned, to the
restrictions set forth below:
(A) To retain any investments so long as the
Trustee may deem it advisable so to do.
(B) To vary investments, when deemed desirable by
the Trustee, and to invest in such bonds, stocks,
notes, real estate mortgages or other securities or in
such other real or personal property as the Trustee
shall deem wise, without being restricted to so called
"legal investments."
(C) To exercise any outstanding stock option in
effect at the Settlor's death, and to borrow any
necessary funds from any person or institution,
including the Trustee, to mortgage or pledge any or all
real or personal property as the Trustee in its sole
discretion shall choose without regard for the disposi-
tive provisions of this instrument; provided, however,
that this provision shall not authorize the mortgaging
or pledging of any asset of any portion of the QTIP
Trust qualified for the federal estate tax marital
deduction.
- 10 -
(D) In order to effect a division of the
principal of any trust or for any other purpose,
including the final distribution of any trust, the
Trustee is authorized to make said divisions or distri-
butions of the personalty and realty partly or wholly
in kind. If such division or distribution is made in
kind, said assets shall be divided or distributed at
their respective values on the date or dates of their
division or distribution. In making any division or
distribution in kind, the Trustee shall divide and
distribute said assets in a manner which will fairly
allocate any unrealized appreciation among the
beneficiaries.
(E) Subject to the terms of ARTICLE V(B), to sell
either at pUblic or private sale and upon such terms
and conditions as the Trustee may deem advantageous to
any trust, any or all real or personal estate or
interest therein owned by any trust severally or in
conjunction with other persons or acquired by the
Trustee (including selling "short" any right, privi-
lege, option or asset), and to consummate said sale or
sales by sufficient deeds or other instruments to the
purchaser or purchasers, conveying a fee simple title,
free and clear of all trust and without obligation or
liability of the purchaser or purchasers to see to the
application of the purchase money or to make inquiry
into the validity of said sale or sales; also, to make,
execute, acknowledge and deliver any and all deeds,
assignments, options or other writings which may be
necessary or desirable in carrying out any of the
powers conferred upon the Trustee in this paragraph or
elsewhere in this instrument.
(F) To mortgage real estate; provided, however,
that this provision shall not apply to real estate
which is an asset of any portion of the QTIP Trust
qualified for the federal estate tax marital deduction;
and to make leases of real estate for any term.
(G) To borrow money from any party, including the
Trustee, to pay an indebtedness of the Settlor or of
the Settlor's estate or trust, expenses of administra-
tion, all estate, inheritance and similar taxes ("Death
Taxes") and other taxes; provided, however, that this
provision shall not authorize borrowing from any
portion of the QTIP Trust qualified for the federal
estate tax marital deduction.
(H) To pay, in the Trustee's discretion, without
reimbursement, all costs, Death Taxes or other taxes,
expenses and charges in connection with the administra-
- 11 -
tion of the Settlor's estate or trust, and to pay the
funeral expenses and the expenses of the last illness
of the settlor; provided, however, that no such costs,
Death Taxes, expenses or charges in connection with the
administration of the Settlor's estate shall be paid
from the assets of any portion of the QTIP Trust
qualified for the federal estate tax marital deduction
or from the proceeds of any employee benefit plan not
includable in the Settlor's gross estate for federal
estate tax purposes.
(I) To vote any shares of stock which form a part
of any trust and to otherwise exercise all the powers
incident to the ownership of such stock; to actively
manage and operate any unincorporated business,
including any joint ventures and partnerships, and to
incorporate any such unincorporated business, with all
the rights and powers of any owner thereof.
(J) In the discretion of the Trustee, to unite
with other owners of similar property in carrying out
any plans for the reorganization of any corporation or
company whose securities form a part of any trust.
(K) To assign to and hold in any trust an
undivided portion of any asset.
(L) To select, employ and compensate any person,
firm or corporation engaged in rendering investment
counsel advice to advise the Trustee in making invest-
ments, managing securities or making decisions con-
cerning the purchase, retention, sale or other
disposition of any part of any trust estate hereunder;
and to select, employ and compensate any attorney or
firm of attorneys to render legal services to the
Trustee with respect to any trust estate hereunder.
(M) only property which is fully eligible for the
marital deduction for federal estate tax purposes shall
be assigned to the portion of the QTIP Trust qualified
for the federal estate tax marital deduction. Notwith-
standing anything to the contrary contained in this
instrument, the Trustee shall not retain beyond a
reasonable time or invest in as an asset of any portion
of the QTIP Trust elected to qualify for the federal
estate tax marital deduction, any property which may at
any time be or become unproductive.
(N) The Settlor's Executor is authorized to elect
under Section 2652(a) (3) of the Internal Revenue Code
of 1986, as amended, (the "Code") to treat the Settlor
as the transferor of any qualified terminable interest
- 12 -
property with respect to which the Settlor's estate was
allowed a deduction under Section 2056(b) (7) of the
Code and to allocate any of the Settlor's exemption
from federal generation skipping transfer tax under
Section 2631 of the Code to any property as to which
the Settlor is the deemed transferor under Section
2652(a) of the Code, regardless of whether or not the
property with respect to which such election or
allocation is made is part of the Settlor's probate
estate. Any such election or allocation shall be
binding upon the Trustee and any beneficiary of any
trust created hereunder. The Trustee is authorized to
divide any trust created hereunder into two or more
separate trusts if such separation, in the discretion
of the Trustee, is advantageous to such trust and the
beneficiaries of such trust for the purposes of
application of the federal generation skipping transfer
tax; provided, however, that such separated trusts
shall be held, administered and disposed of in
accordance with terms hereunder as identical trusts in
all other respects.
ARTICLE XI
Intention to Qualifv for the Marital Deduction
It is the intention of the parties to this instrument
to conform to the provisions for the allowance of the marital
deduction for federal estate tax purposes. Any provisions of
this instrument notwithstanding, the powers granted herein to the
Trustee shall be construed in accordance with said intention and
shall not be interpreted or exercised so as to disqualify, for
federal estate tax marital deduction purposes, any portion of the
QTIP Trust elected to qualify for the federal estate tax marital
eduction.
ARTICLE XII
Survival Presumotions
Any person other than the Settlor's Husband who shall
have died at the same time as the Settlor or under such
- 13 -
circumstances that it is difficult or impossible to determine who
shall have died first, shall be deemed to have predeceased her.
If the Settlor and the Settlor's Husband shall have died at the
same time or under such circumstances that it is difficult or
impossible to determine who shall have died first, the settlor's
Husband shall be deemed to have survived her. Any person other
than the Settlor who shall have died at the same time as any then
beneficiary of income of a trust created hereunder or under such
circumstances that it is difficult or impossible to determine who
shall have died first, shall be deemed to have predeceased such
beneficiary.
ARTICLE XIII
Successor Trustees
In the event Mary Beth Helms cooper should fail or
cease to act as Trustee hereunder, Dauphin Deposit Bank and Trust
Company shall act or continue to act with all the powers granted
to the two of them. All references in this Trust to the
"Trustee" shall refer to the originally appointed Co-Trustees or
to the sole successor trustee, as the case may be. So long as a
beneficiary of a trust hereunder is Co-Trustee, she shall not
participate in any discretionary determination of the Trustee to
distribute principal or income of such trust to or for t?e
benefit of such beneficiary or to her issue.
- 14 -
ARTICLE XIV
Guardian
If at any time any minor shall be entitled to receive
any assets hereunder, Mary Beth Helms Cooper shall act as
Guardian of the assets payable to such minor. The Guardian may
receive and administer all assets authorized by law and shall
have full authority to use such assets, both principal and
income, in any manner the Guardian shall deem advisable for the
best interests of the minor, including college, university,
graduate or other education, without securing a court order. The
Guardian shall have all the rights and privileges in its capacity
as Guardian as are herein granted to the Trustee as to the trusts
created hereunder.
ARTICLE XV
Suretv and Compensation of Trustee
The Trustee shall serve without the duty or obligation
of filing any bond or other security and shall be entitled to
compensation for services in accordance with the standard
schedule of fees in effect when the services are rendered.
ARTICLE XVI
Revocabilitv
The Settlor may, by instrument in writing delivered to
the Trustee, modify, alter or revoke this instrument in whole or
in part; provided, however, that the duties, powers, compensation
- 15 -
and liability of the Trustee shall not be changed without the
written consent of the Trustee.
ARTICLE XVII
situs
This instrument and any trust created hereunder shall
be governed by the laws of Pennsylvania and shall have its situs
in cumberland county, Pennsylvania.
IN WITNESS WHEREOF, BERNADINE C. TOPPER, as Settlor,
and MARY BETH HELMS COOPER, as Trustee, have hereunto affixed
their hands and seals, and DAUPHIN DEPOSIT BANK AND TRUST COMPANY
as Trustee, has caused this Revocable Agreement of Trust to be
G1~'';'''c.-
signed by its (Vice) President and to have its seal affixed to
and to be attested to by its (Assistant) Secretary, all on the
date and year first above written.
(SEAL)
,.,_........."-_~J ,~._ "......
(hssJstant) Secretary
(SEAL)
~~SS: Dn
\,CU0(~~Cvr~
TRUSTEE:
DAUPHIN DEPOSIT BANK AND TRUST
~~"t
A'1''1'EST:
(SEAL)
- 16 -
Exhibit B
Exhibit C
lb.la~.6)lr.bru.r, :\. \116111"1
SECOND AMENDMENT OF REVOCABLE AGREEMENT OF TRUST
THIS SECOND AMENDMENT OF REVOCABLE AGREEMENT OF TRUST Ls made and
executed thLs :L~day of February, 1996. by and between BERNADINE C. TOPPER.
of Cwnberland County. PennsylvanLa (the "Settlor"). and DAUPHIN DEPOSIT BANI<
~~D TRUST COMPANY, a corporation duly formed and existing under the laws of
Pennsylvania, with its principal office located Ln Harrisburg, PennsylvanLa.
and MARY BETH HE~~S COOPER. of Cwnberland County, Pennsylvania (collectively
the "Trusteell).
WITNESSETH:
WHEREAS, the Settlor, as Grantor, and the Trustee, as Trustees,
entered into an Agreement of Trust dated September II, 1991, previously
amended by Amendment dated November 18, 1991 (the "Trust Agreement"); and
WHEREAS, ARTICLE XVI of the Trust Agreement reserves to the
Settlor the right to modify, alter or revoke the Trust Agreement in whole or
in part by instrument in writing delivered to the Trustee.
NOW, THEREFORE, the Settlor hereby amends the Trust Agreement as
follows:
1. ARTICLE VIII. Contin~ent Distribution is amended and
completely restated as follows:
Page 1 of 3 pages
DAUPHIN DEPOSIT BANK AND TRUST COMPfu~. as Trustee. has caused thls Second
Amendment of Revocable Agreement of Trust to be slgned by lts Executlve Vlce
Presldent and to have lts seal afflxed to and to be attested to by lts
(Asslstant) Secretary, all on the date and year flrst above wrltten.
Page 3 of 3 pages
!Zr<<{<< ~a-V
Seulor:
/~~e,~
(SEAL)
Bernadlne C. Topper
Attes t:
Trustee:
DAUPHIN DEPOSIT BANK AND TRUST
COMPANY
'R_ ...........\J-.rln I~
(Asslstant) Se~r ry
B?~4~~
Executive Vice President
(SEAL)
~.."
~( ~~a..' .,.""'\,.--'
L)
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CtunuUopd
sa:
"at.
On this, the ~~ day of February, 1996, before me, a notary
public, the undersigned officer, personally appeared Bernadine C. Topper,
known to me (or satisfactory proven) to be the person whose name is subscribed
to the within instrument, and acknowledged that she executed the same for the
purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
'(t:.~~r~
NOTARIAL SEAL
N"t~.:' I -.....~:GHVI. tk'lt1.ry PubiC
elf', ~ . ''': 'r~11nu'~. l)JU~",n COUt"lrv
M Cd"I~'~~I,," EI"I'e~ ,. .,,1 \' 1998
My Commission Expires:
(SEAL)
J' -'0.__ __ .
COMl10NWEALTH OF PENNSYLVANIA
COUNTY OF Cwnlu..ua/1l::L
ss:
rd
On this. the ~ day of February. 1996. before me, a notary
public, the undersigned officer. personally appeared Mary Beth Helms Cooper.
known to me (or satisfactory proven) to be the person whose name is subscribed
to the within instrument, and acknowledged that she executed the same for the
purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
NOTARIAL SEAL
NAJNA J. SANGHVI. NOI<'ry Pl..t'T'C
City cr HJttlStlurg. Oauc,.,n C:un~1
~~, C(l"'M'~SIO" E'Clf~5 ,o,I'N 1 !...2..2.:::_
~f!;rtf ,
" ~
N tar Pub
My Commission Expires:
(SEAL)
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF j)/ttl/lIl#
ss:
On this, the~day of February, 1996, before me, a notary
public, the undersigned officer, personally appeered~~ tt'~
___, who acknowledged himself/herself to be the Executive Vice President of
Dauphin Deposit Bank and Trust Company, a banking corporation, and that he/she
as such officer, being authorized to do so. executed the foregoing instrument
for the purpo8e8 therein contained by signing the name of the corporation by
himse1f/herself as such officer.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
(. . /
~~d~~~/~
Nt,a ublic
My Commiss
Noianal Seal
Mil'( Ann Anderson. NolII'( PubliC
HarrtIllUIll. DlUIlhIn Counly
My CommtulOn ExpirH Oct. 30. 1998
.,~~,^,~"'~'-
(SEAL)
.~
-
r--
,"-
--
~
~.,_v
\.
exhibit D
,
..-~
Proof of Publication of Notite in The Patriot and The Evening News
and The Sunday Patriot-News
l'ndrr .'C'f No. 3111. .\I'IIN,noel MA)" In, tWoN.
Cnll/II/oIIIl'rolth n! "rllPIHII/t"lIIin.} .
('/lIwllI 01 n'/II/;hill '.'.
..........................nt.\;.I.lf!.\:J...n~.~!:.r.!.:!'!.............................IH'inl( duly "worn acconlinl( to law, d"poses IInd Hays:
^Hst. L'()ntr(llll~l.
Thllt hc Is thc ............................of TilE I'ATHIOT -I\E\\'S CO.. a corporlllion orll'lIniZl'l1 and cxlstlng
under the laws of the Commonwelllth of I'ennsylvnnia. with its principal officc IInd plllcc of business at
812 to 818 Market Street, in the City of IIl1rri,hurJ:, COllnty of Dauphin. Stllte of Pcnnsylvllnill, owner
and publisher of TilE PATH lOT IInd Tm~ E\'E:-:INr. :-:E\\'S nnd the SUNDAY PATRIOT - NEWS
newspapers of gencral circulntion. printcd IlII1I p"hIiHh,'d nt RI2 to 818 Mllrket Street. ill the City.
County and Slate aforcsaid; thnt TilE PATItIOT alld TilE EVENING NEWS and the SUNDAY
PATRIOT - NEWS were estllhlbhed March 4th, IR54. IIn,1 February 15th. 1917 and Scptember 18th.
1949, respectivcly, and all hllvc hecn continuously publishcd cvcr sincc:
That the printed notice or publication which is securely attached hereto Is exactly as printed and
. .. H~'tr(\ \'I<.:<;;t 30th day of July an<.l
pubhshed In their regular/cdltlons aM ISSUCS whleh appeared on the ...............".........................................
the 6th and 13th days of August 1996.
........................................................................................................................................................................................
That neither hc nor said Company is Interested in thc subjcct matter of said printcd notice or advcr-
tislng, and that all of thc allegations of this statement as to thc timc. place and character of publication
are true; and
That he has personal knowlcdgc of thc facls aforesaid and is duly authorized and cmpowcrcd to
verify this atatement on behalf of The Patriot-News Co. alor. IIld by virtue and pursuant to a rcsolu-
tion unanimously passed and adopted severally by tI~e s c ohlers npdhoard of directors of the said
Company and subsequently duly re.:orded in the oflice forRrrdi~~eeds in and for said County
of Dauphin in )li"".II.o,'"", Il",,~ "M". \,,,hllll" 11.1'..,. ~I, CC: --({~!W
Copy of Notice or Publication ......................... ..............~.....:.~....'::.~:.=.............................
" \
Sworn to and suhscribed before me t~ls ..JD.t;.b......dny of
llu')ust 99Ci. /' I.. ,. /. .
... .............. A .' \. 'i 'I' (
i;.~;.i.i!.{e~~~~lN;K.'...!. .;;:i~~:.P;;bii~....
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'I' "'~'\i"''" ..n<'D"..JuneG.19>O
.' ) com 11~'~1 n t.". T\:~ .................... .... ...............
State'men(orAlvertiSfng Costs
NOTICE
LETTERS TESTAMENTARY hcrvl b..n
granltd to 1M undtnlllntd E .,eutrlx 01 the ISlote
01 B.rnodlnt C. TOWH. 101' 01 the BOf'DWh 01
Camp tilll. County of Cum~'lond. PtMsvlvanla,
Who died on Mot 10. '"6. All Plttons having
c10lms ogolnst s.ald estot. or. r9QutSltd 10 mot.
.vc:hclolm. known to the undInllmtd. ThoMper.
IOn' Indtbttd to 1M dt<fdtnt or. r'QUested to
make payment wtttloul Mia., to:
Men., a.ttI H,lms COOJ,r. EIKufr"
no N. 1Uft Str..,
[omp Hili. PA 17111
Otto:
LawrlMe.. Abraml..lllulre
Ahoodl" Sinon LLP
Atfwn..,.'1rf Law
OM SO"'" Man.' S...,.
P.O. 80Jl 1146
HorrlibuJl, PA mOl
Rh f!.f! ~1!?... .~....~ J. 1).\!,t,1.... ~ t;.t T!..;...I:{ il,t,1!;.Y....IJ.i1.r. r..i.l.\o.e r
Ila r r ~.~.!!.\!E.$l.I.......\~!.\.~......~.?).~.?..................................
To TilE PATRIOT-NEWS CO.. Dr.
For publishing the notice or Jlublication attnched hereto on the
above Rtnted dntes . $.........?~.....~.!!.......
P b . $ 1. (JO
ro atlllg same ............................
79.(J(J
Totnl $............................
Publisher's Receipt for Advertising Costs
THE PATRIOT-NEWR CO.. (lublisher of TilE PATHIOT ancl TilE EVENING NEWS anel the
SUNDA Y PATRIOT-NEWS. nC\\"I"'perR of l(cnernl circulation. hercb)' a,'knowll,dl(e rcceipt of the
aforesaid nolice und Jlublication co,ts nnd certifieR thllt the sllmc hal'e becn dul)' pllid.
TilE PATRIOT-l'\EWS CO.
Ry ......... ...........................................................................
~,
-',
I'IWOF OFI'UIILICATlON OF NOTICE
IN CUI\IIlEHLAND LA \V .IOUHNAL
(Under Act No. 5X7. approvcd May 1(,. 11)21)). P. L.17X4
STATE OF PENNSYLVANIA :
ss.
COUNTY OF CUMlJEHLAND :
Roger M. Morgentlml. E.~lIl1ire. Editor of the Cumberland Law Journal. of the County
and St:lte aforesaid. being duly SWOI'l1. according to law. deposes and says that the Cumberland
Law JOIIl'l1al. a legal periodical published in the lI\l1'ough of Carlisle in the County and State
aforesaid. was established January 2. 1\)52. and designated by the local courts as the oflicial
legal periodical for the publication of all legal notices. and has. since January 2. IlJ52. been
regularly issued weekly in the said County. and that the printed notice 01' publication allached
hereto is exactly the same as was printed in the regular editions and issues of the said
Cumberland Law Journal on the following dates.
viz:
AUGUST 2. I). \6. 11)%
Aftiant further deposes that he is authorized to verify this statement by the Cumberland
Law Journal. a legal periodical of general circulation. and that he is not intercsted in the subject
mailer of the afl1l'esaidnoticc 01' adveltisemcnt. and that all allegations in the f\ll'egoing
statements as to time. place and chamcter of publicution urc true.
'--
Rogel'
Tapper. Bernadine Coo "oc'd.
l..nlC or the Ooro\lJ.th ofCmnp 11111.
Executrtx: Mary Ucth Ilehus COO-
pcr. 330 N. 26th Street. Camp
IIIII.PA 17011.
Attorneys: Lawrence a. ^bmll1~.
E-o;qulrc. Rhoml. & Sinon LLP. At-
tomeys nt Law. One South Mar-
k", Squa",. P.O. !lux 1146, IIl1r.
rI.bulll, PA 17108.
SWORN TO AND SUBSCRIBED beforc me this
16 duyof AUGUST .llJl)6
L/"rliAJ,1 ,,)- n V:' v:;,clc:cL
I NOlUry -
HOTAllIALSEAl.
IIERLENE IIAllHEV'AA N<<ary N>lc
CI""'. eu_rd Co"'Y. PL
IIrCommiUlonEJllit.~
\5-11'1 ~ I
HEV I!lOOEll. 0\7-941
CAB
H P L
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C R C
K 0 K
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'. 4IUTE!jOf DEAtH AFTER III 1/'11 CHEClil HERE
I :,PQUSAL
"ERTYCR .T t" "'l~[
FILE NUMBER
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----
co~~mIMit0'1[{~v'r",M'NI'
ttARRt5R~~G.~A ~1ZI1.0f>01
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
D
E
C
E
D
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N
T
DECEDENT S NAJolE ILASt. fIR!iT, AND '.HOOLE tNlllAL)
To er Bern~dine C.
2. Supplemental RelUln
41. Future Inlere51 Compromlso
Ilor dates ot death aher 12-12-821
[!] 6. Decedent Died Testate [!] 7. Decedent Maintained a ll....lng Trust
(Anach co 01 WIIIl (Anach a copy 01 Trust)
C P ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
~ ~ NAIr.lE COMPLETE "'tAILING ADDRESS
R D Lawrence B. Abrams. Es uire c/o Rhoads & Sinon LLP
E E
S N TELEPHONENU~.ER P.O. Box 1146
- T (717 233-5731 Harriobur P/\ 17108-1146
1. RealEstatelScheduleAI (1) 375.000.00
2.StocksandBonds(ScheduleBI (2) 1. 115, 006 .83
3. Closely Held Slock/Pannefshlp Interest (Schedule C) (3)
4. Mongages and Notes Receivable (Schedule 0) (4)
5. Cash. Bank DepoSits & MlScenaneous Personal Property ISch EI (5)
6. JOIntly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (Schedule LI (7)
8. Total Gross Assets (total lines '.7)
9. Funeral Expenses. AdmlOlstrative Costs, Miscellaneous
Expenses (Schedule HI
10. Debts, Mortgage LiabilIties. liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus line 11)
13. Charitable and Governmenlal8equests (Schedule J)
14. Net Value Subject 10 TalC (line 12 minus line 13)
15. Spousal Transters (lor dates 01 death aher 6-30-94)
See Instructions for Applicable Percentage on page 2.
{Include values from Schedule K or Schedule M.)
16. Amount of Line 14 taxable at 6-/. rate
(Include values from Schedule K or Schedule M.)
17. Amount 01 Line 14 taxable al1S-/. rate
(Include values trom Schedule K or Schedule M)
18. PrincIpal tax due (Add tax Irom line 15. 16 and 17)
19. Credits Spousal Poveny Credit Prior Payments Discount Interest
0.00' 77.000.00' 4.052.63 0.00
20. If line 19 is reater than line 18, enter the difference on line 20. ThiS is the OVERPAYMENT.
~ ~ Chock ho..1f 011 aN.. uos1ln I refund 01 ur over I en!.
21. If line 18 is greater than LIne 19, enter the difference on line 21. ThiS IS the TAX DUE.
A. Enter the Interest on the balance due on line 21A.
B. Enter the lotal 01 line 21 and 21A on lIne 216. This is the BALANCE DUE.
Make Chock Po able to: Rister 01 Wills. A enl
.. .. BE URE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH ..
Under pen.a1lles ot perJury. I decl"eth&11 1'1 e eummed IhlS retuln, Il'ICludirq &ccomp"''Y"'9 schl!'dules.OO stiltemenls."~ la 11'18 best at my knowll!'dge'OO bellel. It IS llue.
correel.oo t mpllllll.1 deet"ll Ih.l.tI real/sl.le hilS been. repolll!'d alllUlllTlillkel '1.IUIl. Oecl.raUanol plepiller atl'ler Ihiln lhe p8rsorwlIllpreSllnl&ll...1lIS b&sl!'d on &lllntOfrMUOnot
whl(. p fir has.ny knQCowlf'dgll. I /
\ SIG!~, ~U{plE OF PERS~ RESPON~'(EfOR FIL~NCi AtT~,RN ._"DDRESS
~./I}, ,),/^/ ~/,. J>-ON.26thStreet
y'{JJ J ((r.\i ?Jj; / Lll()-la-~" iiiii-,"pi," -i 7o'ii -... - -.......... -.. --" -....
~l~.NATU!E rEPAR 0IME Tl-f.lN REPRESEl4UTlVE ADDRESS
~.....l LLU:-... ell, I Lt\..I.-/ ~~-~~i~~~/~'~~A"i7-iciB'--ii46''''''''''''''''''''
c;: pytlqhl ((.11994 formsottwil!
SOCIAL SECuRITY NUMBER
DATE OF DEAHl
OA'[ OF BIRTH
201-16-6688
05/10/96
10/06/20
,;IF APPL1CABLE)SURVlVING SPOUSE'S NAME (LAST .FIRST AND IwlIDDLE INlTIALI
Linus B. To er
X 1. Onglnal Return
4. limited Estate
R
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C
A
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A
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CPSystl!ms.ll'IC.
21
COUNTy CODE
l'j')(j
,[AR
0550
NUMOER
DECEDENT'S CQUPL(T[ ADDRESS
330 N. :6th Streot
Camp Hill, P/\ 17011
County CUMBERLAND
SOCIAl. SECURITY NUMBER
160-18-6659
AMOUNT RECEIVEOISEE INSTRIlr.TIQNS)
$11(),6UU.79
o 5.
o B.
RelT\illnder Return
(tor dates of death prior to 12-13-82)
Federal Estate Tax Roturn ReqUired
Total Number at Sale DepOSIt 80xes
91.482.58
10.00
(8)
1,581. 499.41
(9)
114.595.59
(10)
1,179.97
(II)
(12)
(13)
(14)
115,775.56
1.465.723.85
0.00
1.465.723.85
(15)
100.000.00 x.~'
0.00
(16)
81.343.43
1,355,723.85 X 06'
(17)
10,OOO.00X 15'
1.500.00
(IB)
82.843.43
(19)
(20)
81. 052 .63
0.00
(21)
(21A)
(21B)
1.790.80
0.00
1,790.80
CATE ~ ")
.)-7-l(
DATE
C'7'
d.-7~ 7
Form 1500 IR.... 7.94)
""""
r"'\
REV. ISOZ EX . 11l.8S)
CO"~"\l;~{\~\I~r'll'."'.
ESTATE OF
SCHEDULE A
REAL ESTATE
FILE NUMBER
Bernadine C. Topper 21-96-0550
(Proplrty jolnlly-ownld wllh Right 01 Survivorship mUlt bl dllclolld on Schldull F) AU rill Iltltl Ihould be ..portld It Illr mlrklt vllul
which II dlllnld IIlhl prlclll which proplrty would be IIchlnged bllwlln I willing buy.. Ind I willing IIU... nlllh.. bllng complUld to
bu or IIU. bolh hlvln rlllonlbll knowlod I o'lhl ..llvlnl 'Ictl.
ITEM
NUMBER
1
DESCRIPTION
VALUE AT DATE
OF DEATH
Real Estate located at 2621
Lincoln Street, Camp Hill,
Pennsylvania
per attached settlement sheet
160,000.00
2
Real Estate located at 330
North 26th Street, Camp Hill,
PA 170ll
per attached settlement .heet
215,000.00
TOTAL (Also enler on Ilnl 1. R.ca ltulation)
(If more SplCI is n,.d,d, insert additIOnal sh..ts of san-. sill.)
Copy'lghl(C) '99. fOfm.oltw".anlyCPSy,terM,lne.
S 375 000.00
Faun 1500 SCh*,u1e A (Rev IZ-BSl
-
REV. no) EX . (4.86)
."""\
CO"~\l\1rt\1l~~X'~Jhl"NI'
SCHEDULE B
STOCKS AND BONDS
ESTATE OF Bernadine C. Topper
FILE NUMBER
21-96-0550
(All /0 I
ITEM
NUMBER
1
oint -ownld wllh RI hi 0' $u",l.orahl mUll be dllclo..d on $chldull F.l
DESCRIPTION
VALUE AT DATE
OF DEATH
$25,000 Par
Montgomery County PA Higher
Education & Health Hospital
Revenue Bonds, maturity date:
05/01/2016, 7.250\
CUSIP NO. 613604FR3
Interest accrued to 05/10/96
103.197
25,799.25
45.31
2 $5,000 Par
Mount Lebanon PA Hospital
Authority, maturity date:
07/01/96, 6.750\
CUSIP NO. 621820BC2 100.339 5,016.95
Interest accrued to 05/10/96 120.94
3 $20,000 Par
Northampton County PA
Industrial Development
Authority Revenue Bonds,
maturity date: 09/01/2018,
7.0\
CUSIP NO. 663549FH1 101.70 20,340.00
Interest accrued to 05/10/96 268.33
4
$20,000 Par
pennsylvania Infrastructure
Investment Authority Revenue
Bond, maturity date
09/01/2010, 7.15\
CUSIP NO. 708836AR2
Interest accrued to 05/10/96
105.687
21,137.40
274.08
5
$25,000 Par
pennsylvania State public
School Building Authority
Lease Revenue Bond, maturity
date: 01/01/2002, 7.60\
CUSIP NO. 709206UZ7
Interest accrued to 05/10/96
102.418
25,604.50
680.83
6
9,049 Units
Dreyfus Strategic Municipal
Income Fund
CUSIP NO. 261932107
9.681
87,603.37
Total from continuation schedule(s)
928,115.87
S 1 115 006.83
TOTAL (Also enter on IinB 2. R.cap~ulabon)
(If mot. space IS needld. Insert additional sheets of same sIZe.)
Copyllghl {el'"4 torm softw.,. only CPSyst,,,,,,lne.
Form 1500 Sch~~' B (R..... 4-86)
-.
'""'\
REV. ,S10EX . (2.87)
SCHEDULE G
TRANSFERS
PLEASE PRINT OR TYPE
FILE NUMBER 21-96-0550
cO"~H\I\lfi,\~~~~~~ANI.
ESTATE OF Bernadine C. Topper
ITEM DESCRIPTION OF PROPERTY EXCLUSION TOTAL VALUE DECO DOLLAR VALUE OF
NUMBER Include nil"" 01 tht trlm'III'''. thtlr OF ASSET -/.lNl DECEDENT'S INTEREST
,el.llomhln to d.c.dtnl date 01 tr.nst".
1 The Bernadine C. Topper Revoc-
able Trust between decedent.
Settlor, and Dauphin Deposit
Bank and Trust Co., Trustee,
dated 09-11-91, as amended.
said Revocable Agreement of
Trust was funded at inception
by settlor's initial $10
deposit. No additional assets
were put into the Trust before
Settlor's death. A copy of
the Trust and Amendments
thereto, dated ll-lB-91 and
02-22-96 are attached hereto. 0.00 10.00 100 10.00
TOTAL IAlso onlor on lino 7. Roc.p~ulationl S 10.00
THIS SCHEDULE MUST BE COMPLETED AND FILED IF THE ANSWER TO ANY OF THE QUESTIONS ON PAGE Z IS YES
(It mar. space is needed. insert additional shilts 01 same Sizl.)
Copyright (e) '994 fOfm sollwar. 0"1 CPS'f1tems. Ire.
Form 1500 Schedule GlR.y, 2.a7)
R[V. nil EX t l1.181
'""\
--
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
cO"~N~11rtf.rouJo~~~'NIA
ESTATE OF Bernadine C. Topper
ITEM
NUMBER
A.
B.
C.
Pl.... Print or T .
FILE NUMBER 21- 96 - 0550
DESCRIPTION
AMOUNT
1
Fun.ral Expln.I.:
Muoselman Funeral Home, Inc.
funeral and burial expense
2,005.00
1.
Admlnlltratlvo COltl:
Personal Representative COmrTllssions
Social Secunty Number ot Personal Representative: 178 - 38- 3 340
Year Commissions paid 1996 & 1997
55,000.00
2. Attorney Fees Rhoads & Sinon LLP
42,500.00
3.
Fa",,1y E,emplion
Claimant
Address of Claimant at decedent's death
Streel Address
City
State
Zip Code
Relationship
N/A
4.
Probale Fees
972.00
1
Mllclllaneoul Explnle.:
Central pennsylvania Court
Reporting
court reporting service at
hearing relating to admiting
photocopy of will to probate
153.00
2
Cumberland Law Journal
legal advertising expense
60.00
3
Jerry R. Duffie, Esquire
attorney fees of county
solicitor relating to
admitting photocopy of will to
probate
750.00
4
Smith Barney
FMA Annual Fee
50.00
Total miscellaneous ex enses from continuation a e(s):
13 105.59
S 114,595.59
TOTAL (Also Inter on line 9. Recapitulation)
(II mora spac.ls needed. Inl.rt addRlonallhHII 01 lam. Ilz..)
Copytlgh1 (el '994 form sollwlre anly CPSyslems.Inc:.
Form 1500Sehedule H(Aev.1.88J
roo,
1"',
REV. 1512 EX. (I.'l)
CQUUQIrfWEALTHOF PENNSYLVANIA
INHERITANCE 'Al< RE'URN
RESIDENt OECEOEHf
ESTATE OF Bernadine C. Topper
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS Pl.... Print 01 T .
FILE NUMBER 21-96-0550
ITEM DESCRIPTION AMOUNT
NUMBER
1 Holy Spirit Hoapital
balance due at death 190.90
2 Musca1us Furs
storage fee 67.00
3 Rhoads & Sinon LLP
balance due, legal fees
incurred before death 549. 57
4 Linus B. Topper
reimbursement for payment of
decedent's share of 2nd
quarter estimated Federal
income tax 365.00
5 Linus B. Topper
reimbursement for payment of
decedent's share of 2nd
quarter estimated State income
tax 7.50
TOTAL (Also .nt.r on lin. 10. R.c.prtul.tion)
(If mort space is n.,ded, insert addrtKmal sheets of same siz..)
Copyright (e) 1994 form softw"e only CPSYII~.Inc.
S 1.179.97
Form 1500Sc:hltduleIIRIV, ,.g]}
,
-.
"'"'"
ESTATE OF BERNADINE C. TOI'I'ER
SSN: 201-16-6688
DOD: 05/10/96
I'ENNSYLVANIA INHERITANCE TAX RETURN
INDEX TO EXHIBITS
Document
Return Reference
1. Will and Codicils Page I
2. Revocable Agreement of Trust and Amendments Page I and Schedule G
3. Settlement Sheet for Sale of 2621 Lincoln Street,
Camp Hill. PA Schedule A, Item 1
4. Appraisal for 330 North 26th Street, Camp Hill. PA Schedule A, Item 2
5. Appraisals for rings. mink stole and miscellaneous
personal property Schedule E, Items 4-7
91%0
"
aTopp.rISASI,v~LLI/9/11Iq~
LAST WILL AND TESTAMENT
Qr
BERNADINE C. TOPPER
I, BERNADINE C. TOPPER, of Camp Hill, Cumberland
County, Pennsylvania, being of sound and disposing mind and
memory, do make, publish and declare this to be my Last will and
Testament, hereby revoking all Wills and Codicils by me at any
time previously made.
ITEM I: All inheritance, estate and
similar taxes becoming due by reason of my death, except any
taxes relating to generation skipping transfers imposed under
Chapter 13 of Subtitle B of the Internal Revenue Code, as
amended, ("Death Taxes"), whether such Death Taxes shall be
payable by my estate or by any recipient of any property, shall
be paid by my Executor out of the property passing under ITEM VI
of this will as an expense and cost of administration of my
estate. My Executor shall have no duty or obligation to obtain
reimbursement for any Death Taxes paid by my Executor, even
though paid with respect to proceeds of insurance or other
property not passing under this will.
ITEM II: I hereby exercise all powers
of appointment which I may have at the time of my death in favor
of my Executor, and all property subject to all such powers of
appointment shall be included in my estate and be governed by the
provisions of this will; provided, however, that I specifically
Page 1 of 8 pages
-.
decline to exercise any power of appointment given to me in any
Will, Codicil, Agreement of Trust or other instrument executed by
my husband, LINUS B. TOPPER ("My Husband").
ITEM III: (a) I give and bequeath the
personal jewelry given to me by My Husband, LINUS B. TOPPER, to
his daughters, SUSAN BEANS and MARY CHRISTINE YODER, share and
share alike, as they shall agree. Any such articles of jewelry
not selected by My Husband's daughters shall be distributed to my
daughter, MARY BETH HELMS COOPER, and her daughters, ELIZABETH H.
COOPER and KATHERINE H. COOPER, share and share alike.
(b) I give and bequeath all of my tangible personal
property, including any jewelry not disposed of under paragraph
(a) of this ITEM, silver, furniture, furnishings, household
equipment and personal effects, to my daughter, MARY BETH HELMS
COOPER, if she survives me or, if she does not survive me, to my
grandchildren, ELIZABETH HELMS COOPER, WILLIAM HELMS COOPER and
KATHERINE HELMS COOPER, living at my death, share and share
alike, to be divided among them as they shall agree, under the
supervision of my Executor. Any items not desired by them may be
sold and the proceeds distributed under Item VI hereof.
ITEM IV: I forgive, release and cancel
any and all notes, debts and other obligations from W. R. Cooper,
Jr. and/or Mary Beth Helms Cooper, his wife, my daughter, which
may be outstanding at the time of my death.
ITEM V: I devise and bequeath premises
known as 2621 Lincoln Street, Camp Hill, Cumberland County,
Page 2 of 8 pages
Pennsylvania, and my residence at JJO North 26th Street, Camp
Hill, Cumberland County, Pennsylvania, to the then trustee of
"The Bernadine C. Topper Revocable Trust" created by a trust
agreement bearing even date herewith between me as Settlor and
Dauphin Deposit Bank and Trust Company and my daughter, Mary Beth
Helms Cooper, as Co-Trustees, to be added to and thereafter
treated as part of the principal of such trust, subject to the
rights of My Husband and my daughter, Mary Beth Helms Cooper, as
set forth therein, which rights shall arise as of my date of
death and be binding upon my estate until such time as the
properties are distributed to such Trust.
ITEM VI: I give, devise and bequeath
all the rest and residue of my property, real, personal and
mixed, not disposed of in the preceding portions of this Will, to
the then Trustee of "The Bernadine C. Topper Revocable Trust"
created by a trust agreement dated the same date as this Will
between me, as Settlor, and Dauphin Deposit Bank and Trust
Company and my daughter, Mary Beth Helms Cooper, as Co-Trustees,
to be added to and thereafter treated as a part of the principal
of such Trust.
ITEM VII: No interest in income or
principal of my estate or any trust created hereunder shall be
subject to attachment, levy or seizure by any creditor, spouse,
assignee or trustee or receiver in bankruptcy of any beneficiary
of my estate or of any trust created hereunder prior to the
beneficiary's actual receipt thereof. My Executor shall pay over
Page 3 of 8 pages
the net income and the principal to the beneficiaries herein
designated, as their interests may appear, without regard to any
attempted anticipation (except as may be specifically provided
herein), pledging or assignment by any beneficiary of my estate
or of any trust created hereunder and without regard to any claim
thereto or attempted levy, attachment, seizure or other process
against said beneficiary.
ITEM VIII:
In the settlement of my
estate, my Executor shall possess, among others, the following
powers to be exercised for the best interests of the
beneficiaries:
(a) To retain any investments I may have at my
death so long as my Executor may deem it advisable to
my estate so to do.
(b) To vary investments, when deemed desirable by
my Executor, and to invest in such bonds, stocks,
notes, real estate mortgages or other securities or in
such other real or personal property as my Executor
shall deem wise, without being restricted to so-called
"legal investments."
(c) In order to effect a division of the
principal of my estate or for any other purpose,
including any final distribution of my estate, my
Executor is authorized to make said divisions or
distributions of the personalty and realty partly or
wholly in kind. If such division or distribution is
made in kind, said assets shall be divided or
distributed at their respective values on the date or
dates of their division or distribution. In making any
division or distribution in kind, my Executor shall
divide or distribute said assets in a manner which will
fairly allocate any unrealized appreciation among the
beneficiaries.
(d) Subject to the terms of ITEM V, to sell
either at public or private sale and upon such terms
and conditions as my Executor may deem advantageous to
my estate, any or all real or personal estate or
interest therein owned by my estate severally or in
Page 4 of 8 pages
conjunction with other persons or acquired after my
death by my Executor, and to consummate said sale or
sales by sufficient deeds or other instruments to the
purchaser or purchasers, conveying a fee simple title,
free and clear of all trust and without obligation or
liability of the purchaser or purchasers to see to the
application of the purchase money or to make inquiry
into the validity of said sale or sales; also, to make,
execute, acknowledge and deliver any and all deeds,
assignments, options or other writings which may be
necessary or desirable in carrying out any of the
powers conferred upon my Executor in this paragraph or
elsewhere in this Will.
(e) subject to the terms of ITEM V, to mortgage
real estate and to make leases of real estate for any
term.
(f) To borrow money from any party, including my
Executor, to pay indebtedness of mine or of my estate,
expenses of administration, Death Taxes or other taxes.
(g) To pay all costs, Death Taxes or other taxes,
expenses and charges in connection with the administra-
tion of my estate, and my Executor shall pay the
expe~ses of my last illness and funeral expenses.
(h) To vote any shares of stock which form a part
of my estate or trust and to otherwise exercise all the
powers incident to the ownership of such stock and to
actively manage and operate any incorporated or
unincorporated business, including any joint ventures
and partnerships, and to incorporate any such
unincorporated business, with all the rights and powers
of any owner thereof.
(i) In the discretion of my Executor to unite
with any other owners of similar property in carrying
out any plans for the reorganization of any corporation
or company whose securities form a part of my estate.
(j) To assign to and hold in my estate an
undivided portion of any asset.
(k) To hold investments in the name of a nominee.
(1) To compromise controversies.
ITEM IX:
In the settlement of my
estate:
Page 5 of 8 pages
(a) My Executor shall not be personally liable
for loss to my estate or to my spouse's estate or to
any beneficiary of either estate resulting from my
Executor's decision made in good faith whether or to
what extent to elect on the federal estate tax return
prepared on behalf of my estate to have a portion or
all of certain "qualified terminable interest property"
treated as having passed to my spouse in order to
qualify for the federal estate tax marital deduction;
and the decision of my Executor shall be binding and
conclusive upon all beneficiaries of my estate,
including the then trustee of any inter vivos trust
created by me which constitutes a part of my federal
gross estate.
(b) My Executor shall not be personally liable
for any loss to my estate or to any beneficiary of my
estate resulting from an election made in good faith to
claim a deduction as an income tax deduction or as an
estate tax deduction; nor, as a result of such
election, shall any compensating adjustments be made
between income and principal or in the amount of any
gift under this will to my spouse intended to qualify
for the marital deduction for federal estate tax
purposes.
(c) In valuing property in my gross estate for
the purposes of any Death Tax, my Executor shall not be
personally liable for any loss to my estate or to any
beneficiary of my estate resulting from my Executor's
decision made in good faith to use a particular
valuation date: nor, as a result of such decision,
shall any compensating adjustment be made in the amount
of any gift under this will to my spouse intended to
qualify for the marital deduction for federal estate
tax purposes.
(d) My Executor is authorized to elect under
section 2652(a) (3) of the Internal Revenue Code of
1986, as amended, (the "Code") to treat me as the
transferor of any qualified terminable interest
property with respect to which my estate was allowed a
deduction under Section 2056(b) (7) of the Code and to
allocate any of my exemption from federal generation
skipping transfer tax under Section 2631 of the Code to
any property as to which I am the deemed transferor
under Section 2652(a) of the Code, regardless of
whether or not the property with respect to which such
election or allocation is made is part of my probate
estate. Any such election or allocation shall be made
in the sole discretion of my Executor and shall be
binding upon all persons, including the then trustee of
Page 6 of 8 pages
any inter vivos trust craated by me, and such Executor
shall not be personally liable for exercising any such
discretion in good faith. My Executor or Trustee is
authorized to divide any trust created hereunder or by
inter vivos trust created by me into two or more
separate trusts if such separation, in the sole
discretion of my Executor or Trustee, is advantageous
to my estate and the beneficiaries of my estate or a
trust created hereunder or by inter vivos trust for the
purposes of application of the federal generation
skipping transfer tax; provided, however, that such
separated trusts shall be held, administered and
disposed of in accordance with terms hereunder or of
the governing instrument as identical trusts in all
other respects.
ITEM X:
If at any time any minor shall
be entitled to receive any assets free of trust by reason of my
death, whether payable hereunder, by operation of law or
otherwise, I appoint MARY BETH HELMS COOPER as Guardian of such
assets authorized by law payable to such minor, and in the event
that she should fail or cease to act, I appoint DAUPHIN DEPOSIT
BANK AND TRUST COMPANY, as such Guardian. The Guardian may
receive, administer and shall have full authority to use such
assets, both principal and income, in any manner the Guardian
shall deem advisable for the best interests of the minor,
including college, university, graduate or other education,
without securing a court order. The Guardian shall have all the
rights and privileges in its capacity as Guardian as are herein
granted to my Executor as to my estate.
ITEM XI:
I hereby appoint my daughter,
MARY BETH HELMS COOPER, as Executrix of this Will. If for any
reason she should fail or cease to act, I appoint my friend,
RONALD H. MILLER, CPA of Harrisburg, Pennsylvania as Executor.
Page 7 of 8 pages
All references in this Will to my "Executor" shall also refer to
my Executrix or to my successor Executor, as the case may be.
ITEM XII:
Any Guardian and Executor shall
qualify and serve without the duty or obligation of filing any
bond or other security. Any corporate fiduciary shall be entitled
to compensation for services in accordance with the standard
schedule of fees in effect when the services are rendered.
IN WITNESS WHEREOF, I have set my hand and seal to this,
my Last Will and Testament, consisting
seven (7) pages, this ,//~/ day of
and the preceding
(SEAL)
We, the undersigned, hereby certify that the foregoing
Will was signed, sealed, published and declared by the above-named
Testatrix as and for her Last Will and Testament, in the presence
of us, who, at her request and in her presence and in the presence
of each other, have hereunto set our hands and seals the day and
year above written, and we certify that at the time of the
execution thereof, the said Testatrix was of sound and disposing
mind and, memory.
,,- '/
--' /' \ .,.'
--/" .
. ,-
-" '/~~,
)k'./(~.'0~'~~ (SEAL)
}Qku(~S Q~~EALJ
Residing at: !'7~ I/Aa "di.r LI./."'-f
C~I )f,!l, ?14-
---; , /,'1
Resic;ling at: .J.tI31%/(..r L.f:
""', . /'
~~u; 1/,t, .:.: iI-I I '.;l"7
(SEAL)
Residing ~t: l' \1.--W~
(\.,vv",( <<1.Lf , U/el.A ~ <;1 r ()l.lM{'~
Page 8 of 8 pages
II'auornl,Hba,vLU.,,,"""'-., .r codlJ""av..bu 11, 1991111
CODICIL
TO THE LAST WILL AND TESTAMENT
Ql
BERNADINE C. TOPPER
I, BERNADINE C. TOPPER, of camp Hill, Cumberland
county, Pennsylvania, being of sound and disposing mind and
memory, do make, publish and declare this to be a Codicil to my
Last will and Testament dated September 11, 1991.
ITEM I:
I hereby amend Item IV of my
said Last will and Testament as follows:
ITEM IV: (a) I forgive, release and
cancel any and all notes, debts and other obligations
from W. R. Cooper, Jr. and/or Mary Beth Helms cooper,
his wife, my daughter, which may be outstanding at the
time of my death.
(b) I give and bequeath the sum of TEN
THOUSAND DOLLARS ($10,000.00) to my good friend, RONALD
H. MILLER, CPA, of Harrisburg, pennsylvania, if he
survives me.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal to this codicil to my Last will and Testament, consisting of
this page, this I~.f day of NOVember./11991. . yt? ~
~d ,.... L.. ~tW(SEAL)
We, the undersigned, hereby certify that the foregoing
codicil was signed, sealed, published and declared by the above-
named Testatrix as and for a Codicil to her Last will and
Testament, in the presence of us, who at her request and in her
presence and in the presence of each other, have hereunto set our
hands and seals the day and year first above written, and we
APFIDAVIT
COMMONWEALTH OF PENNSnVANIA
COUNTY OF Cu.~ba.uancL
We, LAwR€N6b 13.iff3eflm5
ss:
..JftYNc. 13. lfflVW's
and ;,I/AIN'.q r. SA-tv'G'MlI
, the witnesses whose names are signed
to the attached or foregoing instrument, being duly qualified
according to the law, do depose and say that we were present and
saw Bernadine C. Topper, the Testatrix, sign and execute the
instrument as her codicil: that she signed willingly and that she
executed it as her free and voluntary act for the purposes
therein expressed: that each of us in the hearing and sight of
the Testatrix signed the Codicil as witnesses; and that to the
best of our knowledge the Testatrix was at that time 18 or more
years of age, of sound mind and under no constraint or undue
influence.
Sworn or affirmed to and subscribed to before me by
IJW,()/rZ/IIC'& 13. Hft3e 1+fl?.5
-
NA-III/A- J. .5ANGN-V1
tVl7IIUnb.tM , 1991.
, JA-yrJe .6. ~e,4rrJ5 and
witn.~. th~ __J8~d'Y n'
~Oku"
Witness
~.
(SEAL)
NOT.l.RW. s...~
NAlNA J. SANGHV\. hOt..., PubloC
Cil1 nl tlamlbutO. Oouo/l,n Counly
Com,""1lOf'I J1J 'H "Otll ", \99<&
',:.
.---
ACKNOWLEDCMENT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF Cumbvltand-
SS:
I, Bernadine C. Topper, Testatrix whose name is signed
to the attached or foregoing instrument, having been duly
qualified according to law, do hereby acknowledge that I signed
and executed the instrument as my Codicil; that I signed it
willingly: and that I signed it as my free and voluntary act for
the purposes herein expressed.
~A_&-t :e~
/ Bernadine. C. TopP'/r
Sworn or affirmed to and acknowledged before me, by
Bernadine C. Topper, the Testatrix, this /gO\day of lVoven?~,
1991.
*/~
N ary Public
My Co ission Expires:
(SEAL)
NOTA~r~L SEAL
NAINA J. ~NOH'JI. N.nry Pubflc
City of Hsrft,=ur~. Oaupn.n CounlY
M Commlll1,lon ';.1115 ,lOtI111.'99-C
retirement account benefits, and/or qualified or non-qualified
retirement plan benefits payable to the Trustee, or may transfer
other assets to the Trustee, subject to the terms of this
Agreement, by inter vivos grant or by will. The trust assets
shall include the proceeds of all insurance policies payable to
the Trustee (collectively hereinafter called the "Policies"), and
all such other benefits or added assets (collectively the "Trust
Assets"), which shall be held, administered, distributed and
governed by the Trustee, IN TRUST NEVERTHELESS, in accordance
with the provisions of this instrument and any amendments hereto.
ARTICLE II
Durina the Settlor's Lifetime
During the Settlor's lifetime, the Trustee shall have,
hold, manage, invest and reinvest the Trust Assets, collect the
income, and payor apply the entire net income as the Settlor may
from time to time direct in writing. The Trustee shall also pay
to the Settlor such sums from or portions of the principal of the
trust as the Settlor may from time to time request in writing
delivered to the Trustee during the Settlor's lifetime. In
addition, the Trustee is authorized and directed to pay and use
such portion or all of the principal of the Trust Assets as the
Trustee, in its sole discretion, shall deem necessary from time
to time to provide for the proper maintenance, support, medical,
hospital, nursing or nursing home care of the Settlor. The
- 2 -
Trustee at all times shall have the power to pay either from the-
principal or income of the Trust Assets any outstanding bills or
obligations owing by the Settlor.
ARTICLE III
Upon the Settlor's Death
Upon the death of the Settlor, the Trustee shall divide
and distribute the Trust Assets as follows:
(A) If Settlor's husband, LINUS B. TOPPER
("Settlor's Husband"), survives Settlor, the Trustee
shall place the sum of One Hundred Thousand Dollars
($100,000.00) in the "Qualified Terminable Interest
Property Trust" or the "QTIP Trust" under ARTICLE IV
hereof, IN FURTHER TRUST NEVERTHELESS, to be held,
administered and disposed of in accordance with the
provisions of ARTICLE IV hereof. The executor of the
Settlor's estate shall have the right to elect on the
federal estate tax return prepared on behalf of the
Settlor's estate to have a portion or all of the
property distributed pursuant to this paragraph (A)
treated as "qualified terminable interest property" in
order to qualify such portion or all of the property
for the marital deduction for federal estate tax
purposes, which election shall be binding and
conclusive upon the Trustee. If the Settlor's executor
elects to have a portion or all of such assets so
qualify, such elected assets may, at the discretion of
the Trustee and so long as the election to qualify such
assets for the federal estate tax marital deduction is
not jeopardized, (1) be held and administered by the
Trustee as a separate trust estate with the balance, if
any, of the assets which are governed by this paragraph
(A) also held and administered as a separate trust
estate or (2) be held and maintained by the Trustee
with the non-elected assets as one trust estate. In
either case any such trust or trusts shall be held,
administered and disposed of in accordance with the
provisions of ARTICLE IV hereof.
(B) The Trustee shall place the remaining assets
of the Trust not disposed of under paragraph (A) in
"The Mary Beth Helms Cooper Trust" under ARTICLE V
hereof, IN FURTHER TRUST NEVERTHELESS, to be held,
- 3 -
administered and disposed of in accordance with ARTICLE
V hereof.
ARTICLE IV
The OTIP Trust
The Trustee shall have, hold, manage, invest and
reinvest the assets of the QTIP Trust, collect the income and
(A) Beginning at the Settlor's death, the Trustee
shall pay over the net income of the QTIP Trust to the
Settlor's Husband during his lifetime in quarterly
installments and such portions of the principal as, in
the sole discretion of the Trustee, shall be necessary
for the Settlor's Husband's maintenance, support
medical and nursing care, taking into consideration any
other means readily available for such purposes. Upon
the death of the Settlor's Husband, the Trustee shall
distribute any accumulated income of the Trust to the
estate of the Settlor's Husband and pay to Settlor's
Husband's estate from the principal of the trust
containing the elected assets an amount equal to any
increase in death taxes which are paid by his estate
and which are caused by including all or any portion of
this Trust in Settlor's Husband's taxable estate.
(B) Upon the death of the Settlor's Husband, the
Trustee shall add the principal of this Trust to the
principal of The Mary Beth Helms Cooper Trust under
Article V hereof, as if an integral part thereof, to be
held, administered and disposed of in accordance with
the terms thereof.
ARTICLE V
The Marv Beth Helms Cooper Trust
The Trustee shall have, hold, manage, invest and
reinvest the assets of The Mary Beth Helms Cooper Trust pursuant
to the terms of this ARTICLE.
If any assets held in this trust
are exempt from generation skipping tax as a result of an
election made by the executor of Settlor's estate under Section
2631(a) of the Internal Revenue Code of 1986, as amended, the
- 4 -
Trustee may, in the Trustee's absolute discretion, (i) create a -
separate trust with respect to the assets to which such exemption
was applied with the balance of such assets, if any, being held
and maintained as a separate trust under this ARTICLE or (ii)
hold and maintain the assets to which the exemption was applied
along with the non-exempt assets as one trust estate under this
ARTICLE. In either case, all of the assets of The Mary Beth
Helms Cooper Trust shall be held, administered and disposed of as
follows:
(A) If Settlor's daughter, MARY BETH HELMS COOPER
("Settlor's Daughter") survives Settlor, then beginning
at the Settlor's death, the Trustee shall pay over to
the Settlor's Daughter during her lifetime the net
income of this Trust in monthly installments and such
portions of the principal as, in the sole discretion of
the Corporate Trustee, shall be necessary for settlor's
Daughter's maintenance, support, medical and nursing
care, taking into consideration other means readily
available for such purposes. In disbursing any
principal to Settlor's Daughter as provided herein, the
Trustee shall first use any principal assets which are
not exempt from generation skipping tax as a result of
any election by the executor of Settlor's Estate.
(B) For a period of six (6) months following
Settlor's death, Settlor's Husband shall have the
exclusive right to reside rent-free in the premises at
330 North 26th street, camp Hill, Pennsylvania.
subject to the foregoing right of occupancy of
Settlor's Husband, Settlor's Daughter shall have the
right to reside rent-free in any properties held by the
Trustee hereunder. While Settlor's Husband and
Settlor's Daughter occupy the real estate as provided
hereunder, they shall not be required to pay any rent,
nor shall they be required to keep such properties
insured. The costs of maintenance of such premises
shall be paid by the Trustee out of the income of the
Trust. Any residential properties held hereunder which
are not occupied by Settlor's Husband or Settlor's
Daughter as herein provided shall be sold and the
proceeds held in further trust hereunder.
- 5 -
(C) During the lifetime of Settlor's Daughter the
Corporate Trustee may pay from the principal of the
Trust the reasonable costs of college and graduate
education of Settlor's grandchildren. No more than
Twenty Thousand Dollars ($20,000.00) shall be paid
under this paragraph (C) to anyone of settlor's
grandchild during any school year.
(D) During the life of Settlor's Daughter, the
Trustee shall pay to Settlor's Daughter from the
principal of the Trust at any time and from time to
time such sums or specific assets as Settlor's Daughter
may designate by written notice to the Trustee;
provided, however, that no withdrawal, when added to
the aggregate amount or value previously withdrawn by
Settlor's Daughter pursuant to this paragraph (D),
during the calendar year in which the withdrawal is to
be made, shall exceed the greater of (1) $5,000 or (2)
five (5%) percent of the aggregate value of the Trust
at the time of such withdrawal.
(E) Assuming Settlor's Daughter survives Settlor,
Settlor's Daughter may by will making specific
reference to this power, appoint all of the assets of
this Trust which are not exempt from generation
skipping tax as a result of an election made by
Settlor's executor, to or for the benefit of such
person(s) or corporation(s) or other entities, or
Settlor's Daughter's estate, in such amounts or
proportions and in such lawful interests or estates,
whether absolutely or in trust, as settlor's Daughter
may appoint. This power of appointment shall extend
only to the assets of The Mary Beth Helms Cooper Trust
which are not exempt from generation skipping tax as a
result of the election made by the executor of
Settlor's estate. This power of appointment shall be
exercisable by Settlor's Daughter through her will
alone and in all events.
(F) Upon the death of the survivor of Settlor and
Settlor's Daughter, the Trustee shall distribute the
then remaining principal, and any undistributed income,
not appointed by Settlor's daughter pursuant to
paragraph (E) of this ARTICLE, as follows:
(1) To the Settlor's issue then living,
per stirpes; provided, however, that shall
any such issue not then have attained the age
of twenty-five years, each such issue's share
shall be retained by the Trustee as a
separate trust estate, IN TRUST NEVERTHELESS,
to be held, administered and disposed of in
- 6 -
~
Fractional Share
21 years
25 years
One-half
Balance then remaining
(D) If a Beneficiary shall die before final
distribution of the assets of the Issue's Trust is
made, the then remaining principal and any undistrib-
uted income of the Issue's Trust shall be distributed
to the Beneficiary's issue then living, per stirpes;
provided, however, that if any such issue shall not
then have attained the age of twenty-five years, each
such issue's share shall be retained by the Trustee as
a separate trust estate, IN TRUST NEVERTHELESS, each to
be held, administered and disposed of in accordance
with the provisions of this ARTICLE VI for the benefit
of each such issue; or if the Beneficiary has no issue
then living, to the Settlor's issue then living, per
stirpes; provided, however, that if any such issue is
then a beneficiary of any trust hereunder, the share of
such beneficiary shall be added to the principal of
such trust as if an integral part thereof, to be held,
administered and disposed of in accordance with the
terms thereof. If the Settlor shall have no issue then
living, all such assets shall be distributed in
accordance with the provisions of ARTICLE VIII hereof.
ARTICLE VII
Perpetuities provision
Nothing herein is intended to, nor shall it be
construed to, postpone the vesting of any part of the assets of
this Trust or of any separate trust estate hereunder for more
than twenty-one years after the death of the survivor of the
Settlor and the Settlor's issue living at the Settlor's death.
At the expiration of such period the assets of this Trust and all
of the separate trust estates hereunder shall immediately vest in
fee simple absolute in and be distributed outright to the person
or persons then entitled to receive the income therefrom, whether
in the Trustee's discretion or otherwise.
- 8 -
ARTICLE VIII
Continacnt Distribution
If, at the time for distribution of any trust estate
hereunder, the Settlor shall have no issue then living, the
Trustee shall distribute such assets as follows:
Twenty-five (25%) percent thereof to Capital Area
Health Foundation, for the benefit of Harrisburg
Hospital, Harrisburg, Pennsylvania;
Twenty-five (25%) percent thereof to Family and
Children's Service of Harrisburg, Harrisburg,
Pennsylvania;
Twenty-five (25%) percent thereof to Settlor's
Husband, Linus B. Topper, if he is then surviving,
otherwise this twenty-five (25%) percent of principal
and income shall be added in equal parts to the shares
to be paid to Capital Area Health Foundation and Family
and Children's Service of Harrisburg; and
Twenty-five (25%) percent thereof to my son-in-
law, William R. Cooper, if he is then surviving,
otherwise this twenty-five (25%) percent of principal
and income shall be added in equal parts to the shares
to be paid to Capital Area Health Foundation and Family
and Children's Service of Harrisburg.
In addition, any then remaining unpaid balance of
any advance or loan which I may have made to my son-in-
law, William R. Cooper, shall be canceled and
discharged.
ARTICLE IX
Spendthrift Provision
No part of the income or principal of the property held
under any trust created hereunder shall be subject to attachment,
levy or seizure by any creditor, spouse, assignee or trustee or
receiver in bankruptcy of any beneficiary prior to his or her
actual receipt thereof. The Trustee shall pay over the net
- 9 -
income and the principal to the parties herein designated, as
their interests may appear, without regard to any attempted
anticipation (except as specifically provided herein), pledging
or assignment by any beneficiary under any trust created here-
under, and without regard to any claim thereto or attempted levy,
attachment, seizure or other process against said beneficiary.
ARTICLE X
Trustee Powers
During the continuance of any trust created hereunder,
the Trustee shall possess, among others, the following powers to
be exercised for the best interests of the beneficiaries; sub-
ject, however, insofar as any portion of the QTIP Trust qualified
for the federal estate tax marital deduction is concerned, to the
restrictions set forth below:
(A) To retain any investments so long as the
Trustee may deem it advisable so to do.
(B) To vary investments, when deemed desirable by
the Trustee, and to invest in such bonds, stocks,
notes, real estate mortgages or other securities or in
such other real or personal property as the Trustee
shall deem wise, without being restricted to so called
"legal investments."
(C) To exercise any outstanding stock option in
effect at the Settlor's death, and to borrow any
necessary funds from any person or institution,
inclUding the Trustee, to mortgage or pledge any or all
real or personal property as the Trustee in its sole
discretion shall choose without regard for the disposi-
tive provisions of this instrument; provided, however,
that this provision shall not authorize the mortgaging
or pledging of any asset of any portion of the QTIP
Trust qualified for the federal estate tax marital
deduction.
- 10 -
(D) In order to effect a division of the
principal of any trust or for any other purpose,
including the final distribution of any trust, the
Trustee is authorized to make said divisions or distri-
butions of the personalty and realty partly or wholly
in kind. If such division or distribution is made in
kind, said assets shall be divided or distributed at
their respective values on the date or dates of their
division or distribution. In making any division or
distribution in kind, the Trustee shall divide and
distribute said assets in a manner which will fairly
allocate any unrealized appreciation among the
beneficiaries.
(E) Subject to the terms of ARTICLE V(B), to sell
either at public or private sale and upon such terms
and conditions as the Trustee may deem advantageous to
any trust, any or all real or personal estate or
interest therein owned by any trust severally or in
conjunction with other persons or acquired by the
Trustee (including selling "short" any right, privi-
lege, option or asset), and to consummate said sale or
sales by sufficient deeds or other instruments to the
purchaser or purchasers, conveying a fee simple title,
free and clear of all trust and without obligation or
liability of the purchaser or purchasers to see to the
application of the purchase money or to make inquiry
into the validity of said sale or sales: also, to make,
execute, acknowledge and deliver any and all deeds,
assignments, options or other writings which may be
necessary or desirable in carrying out any of the
powers conferred upon the Trustee in this paragraph or
elsewhere in this instrument.
(F) To mortgage real estate: provided, however,
that this provision shall not apply to real estate
which is an asset of any portion of the QTIP Trust
qualified for the federal estate tax marital deduction:
and to make leases of real estate for any term.
(G) To borrow money from any party, including the
Trustee, to pay an indebtedness of the Settlor or of
the Settlor's estate or trust, expenses of administra-
tion, all estate, inheritance and similar taxes ("Death
Taxes") and other taxes: provided, however, that this
provision shall not authorize borrowing from any
portion of the QTIP Trust qualified for the federal
estate tax marital deduction.
(H) To pay, in the Trustee's discretion, without
reimbursement, all costs, Death Taxes or other taxes,
expenses and charges in connection with the administra-
- 11 -
tion of the Settlor's estate or trust, and to pay the
funeral expenses and the expenses of the last illness
of the Settlor: provided, however, that no such costs,
Death Taxes, expenses or charges in connection with the
administration of the Settlor's estate shall be paid
from the assets of any portion of the QTIP Trust
qualified for the federal estate tax marital deduction
or from the proceeds of any employee benefit plan not
includable in the Settlor's gross estate for federal
estate tax purposes.
(I) To vote any shares of stock which form a part
of any trust and to otherwise exercise all the powers
incident to the ownership of such stock: to actively
manage and operate any unincorporated business,
including any joint ventures and partnerships, and to
incorporate any such unincorporated business, with all
the rights and powers of any owner thereof.
(J) In the discretion of the Trustee, to unite
with other owners of similar property in carrying out
any plans for the reorganization of any corporation or
company whose securities form a part of any trust.
(K) To assign to and hold in any trust an
undivided portion of any asset.
(L) To select, employ and compensate any person,
firm or corporation engaged in rendering investment
counsel advice to advise the Trustee in making invest-
ments, managing securities or making decisions con-
cerning the purchase, retention, sale or other
disposition of any part of any trust estate hereunder:
and to select, employ and compensate any attorney or
firm of attorneys to render legal services to the
Trustee with respect to any trust estate hereunder.
(M) Only property which is fully eligible for the
marital deduction for federal estate tax purposes shall
be assigned to the portion of the QTIP Trust qualified
for the federal estate tax marital deduction. Notwith-
standing anything to the contrary contained in this
instrument, the Trustee shall not retain beyond a
reasonable time or invest in as an asset of any portion
of the QTIP Trust elected to qualify for the federal
estate tax marital deduction, any property which may at
any time be or become unproductive.
(N) The Settlor's Executor is authorized to elect
under Section 2652(a) (3) of the Internal Revenue Code
of 1986, as amended, (the "COde") to treat the Settlor
as the transferor of any qualified terminable interest
- 12 -
property with respect to which the Settlor's estate was
allowed a deduction under Section 2056(b) (7) of the
Code and to allocate any of the Settlor's exemption
from federal generation skipping transfer tax under
section 2631 of the Code to any property as to which
the Settlor is the deemed transferor under Section
2652(a) of the Code, regardless of whether or not the
property with respect to which such election or
allocation is made is part of the Settlor's probate
estate. Any such election or allocation shall be
binding upon the Trustee and any beneficiary of any
trust created hereunder. The Trustee is authorized to
divide any trust created hereunder into two or more
separate trusts if such separation, in the discretion
of the Trustee, is advantageous to such trust and the
beneficiaries of such trust for the purposes of
application of the federal generation skipping transfer
tax: provided, however, that such separated trusts
shall be held, administered and disposed of in
accordance with terms hereunder as identical trusts in
all other respects.
ARTICLE XI
Intention to Oualifv for the Marital Deduction
It is the intention of the parties to this instrument
to conform to the provisions for the allowance of the marital
deduction for federal estate tax purposes. Any provisions of
this instrument notwithstanding, the powers granted herein to the
Trustee shall be construed in accordance with said intention and
shall not be interpreted or exercised so as to disqualify, for
federal estate tax marital deduction purposes, any portion of the
QTIP Trust elected to qualify for the federal estate tax marital
eduction.
ARTICLE XII
Survival Presumptions
Any person other than the Settlor's Husband who shall
have died at the same time as the Settlor or under such
- 13 -
-
,-0,
circumstances that it is difficult or impossible to determine who
shall have died first, shall be deemed to have predeceased her.
If the Settlor and the Settlor's Husband shall have died at the
same time or under such circumstances that it is difficult or
impossible to determine who shall have died first, the Settlor's
Husband shall be deemed to have survived her. Any person other
than the Settlor who shall have died at the same time as any then
beneficiary of income of a trust created hereunder or under such
circumstances that it is difficult or impossible to determine who
shall have died first, shall be deemed to have predeceased such
beneficiary.
ARTICLE XIII
Successor Trustees
In the event Mary Beth Helms Cooper should fail or
cease to act as Trustee hereunder, Dauphin Deposit Bank and Trust
Company shall act or continue to act with all the powers granted
to the two of them. All references in this Trust to the
"Trustee" shall refer to the originally appointed Co-Trustees or
to the sole successor trustee, as the case may be. So long as a
beneficiary of a trust hereunder is Co-Trustee, she shall not
participate in any discretionary determination of the Trustee to
distribute principal or income of such trust to or for the
benefit of such beneficiary or to her issue.
- 14 -
ARTICLE XIV
Guardian
If at any time any minor shall be entitled to receive
any assets hereunder, Mary Beth Helms Cooper shall act as
Guardian of the assets payable to such minor. The Guardian may
receive and administer all assets authorized by law and shall
have full authority to use such assets, both principal and
income, in any manner the Guardian shall deem advisable for the
best interests of the minor, including college, university,
graduate or other education, without securing a court order. The
Guardian shall have all the rights and privileges in its capacity
as Guardian as are herein granted to the Trustee as to the trusts
created hereunder.
ARTICLE XV
Suretv and Comoensation of Trustee
The Trustee shall serve without the duty or obligation
of filing any bond or other security and shall be entitled to
compensation for services in accordance with the standard
schedule of fees in effect when the services are rendered.
ARTICLE XVI
Revocabilitv
The Settlor may, by instrument in writing delivered to
the Trustee, modify, alter or revoke this instrument in whole or
in part: provided, however, that the duties, powers, compensation
- 15 -
and liability of the Trustee shall not be changed without the
written consent of the Trustee.
ARTICLE XVII
situs
This instrument and any trust created hereunder shall
be governed by the laws of Pennsylvania and shall have its situs
in Cumberland County, Pennsylvania.
IN WITNESS WHEREOF, BERNADINE C. TOPPER, as Settlor,
and MARY BETH HELMS COOPER, as Trustee, have hereunto affixed
their hands and seals, and DAUPHIN DEPOSIT BANK AND TRUST COMPANY
as Trustee, has caused this Revocable Agreement of Trust to be
G1~,r;VIt:-
signed by its (Vice) President and to have its seal affixed to
and to be attested to by its (Assistant) Secretary, all on the
date and year first above written.
WITt{
A'l"l'EST:
~_.......~_~J ,~. \.....
(h~6istant) Secretary
(SEAL)
w~SS: Dn
C' Cu0( fM.e.t ~ Cvr ~
.'
(SEAL)
TRUSTEE:
DAUPHIN DEPOSIT BANK AND TRUST
COMP
(SEAL)
- 16 -
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF
.j.~,t. k ~
,
On this, the //~L day of
L~~~
,
, 1991,
before me, a notary public, the undersigned officer, personally
appeared Bernadine C. Topper, known to me (or satisfactorily
proven) to be the person whose name is subscribed to the within
instrument, and acknowledged that she executed the same for the
purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official
seal.
.;;e: k~
Publ c
commission Expires:
(SEAL)
.....
YVOI\:M: ;; r:ur-iJt~":~ N~':'at.,. Pl.t::Jic
!"'!~tr;'i:",'g, OftuctM~ C.:.lunly
Mv ~:",\"';::s';!:S_~~'!!',; J:.;!''! 19. 1993
COHMONl./EALTH OF PENNSYLVANIA
COUNTY
OF Cumb.-tJ.p./JcL
("
On this, the /8 day of
SS:
Ntn'ljn~
, 1991, before me, a
notary public, the undersigned officer, personally appeared Bernadine C.
Topper, known to me (or satisfactorily proven) to be the person whose name is
subscribed to the within instrument, and acknowledged that she executed the
same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
7l;~ci
My Commission Expires:
(SEAL)
~'OT"M'~~ s""~
N~~A.I ';.<..,0;"/1, NG:u'/ Pu~;C
C N 01 r<,rr"Quq, Ooupn.n CoUlltt
h, _ ,J.rtIP1W4
M Co..."".u.t'" t. Ire
COMMONWEALTH OF PENNSYLVANIA
COUNTY oFUun&.UancL
On this, the tS!!'day of NM.~mbv,,,,
SS:
, 1991, before me, a
notary public, the undersigned officer, personally appeared Mary Beth Helms
Cooper, known to me (or satisfactorily proven) to be the person whose name is
subscribed to the within instrument, and acknowledged thet she executed the
same for the purpose. therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
f}if\~"<and;L.f ,
N tary; blio J
My Commission Expires:
(SEAL)
NOT ARlA~ SE.'~
NAIIIA J. 3...."lGHVI. NoWY Publ~
CI1'( 01 H3r"'t:lU~o. oauot'll~1 ~~ur;~
M., CGm",'ll.'\.lJn ,,:.01'''' "Of .
lb.I'O'6~/r.bru.r' Zl. It.6lJtll2
SECOND AMENDMENT OF REVOCABLE AGREEMENT OF TRUST
executed
THIS SECOND AMENDMENT OF REVOCABL~ AGREEMENT OF TRUST is made and
this JL~day of February, 1996, by and between BERNADINE C. TOPPER,
of Cumberland County, Pennsylvania (the "Settlor"), and DAUPHIN DEPOSIT BANI<
AND TRUST COMPANY, a corporation duly formed and existing under the laws of
Pennsylvania, with its principal office located in Harrisburg, Pennsylvania,
and MARY BETH HELMS COOPER, of Cumberland County, Pennsylvania (collectively
the "Trustee").
WITNESSETH:
WHEREAS, the Settlor, as Grantor, and the Trustee, as Trustees,
entered into an Agreement of Trust dated September 11, 1991, previously
amended by Amendment dated November IB, 1991 (the "Trust Agreement"); and
WHEREAS, ARTICLE XVI of the Trust Agreement reserves to the
Settlor the right to modify, alter or revoke the Trust Agreement in whole or
in part by instrument in writing delivered to the Trustee.
NOW, THEREFORE, the Settlor hereby amends the Trust Agreement as
follows:
1. ARTICLE VIII. Contin~ent Distribution is amended and
completely restated as follows:
Page 1 of 3 pages
A. S~TTLEMENT STATEMENT
U.I, DIPMTKIJrI' 0' BOUIIN ~
AJID t1UAJI DJVJ;LCI.KD'T OKa NO. 1502-0'"
S. Tn. 0' lAUI
I. I I r.. 3. I I rasA I. I I Canv. untl'I" 'ILl KUKlD. 1" LOU t1UMaU II. MORTCACI IN' CU. OfUKl..
.. I I VA .. ( I ConY. tn.. CU1U..IT J..
C. JorIIThi. fo~ 1, turnl.h~ to ,1.. 'OU . .tat..."t of actual .,ttl..."t co.t.. ~ftt. paid to and by the ..ttl"'nt .,.nt
are Ihown. It.. .acted -(fOCI- v.n paid outaida the 01011n9' th., .r. .hewn har. for IntQ~tlon.l purpa... ,rwI are
0" Inoluded in the tot,le. '.0 10-" (4/C\1U.11'I .
D. IWCS ... ADDIUI. 0' 1IOAII00fIlt I. MAKI AND ADOO" 0' IIWlA r. MAKa AJfD ADDU" 0' uaoa
.0ID'I' N. ctnU.Ir and tWl.1' 11'11 coon. KlMIIU liT ,aD.J!.AL CU:OIT
ILIIADft1I N. C1J1U.n' UtllOII
.0 eol 40, 'us TIUIfDU ROAD
MlCftAJlc..uaa, fA 110"
Q, 'flO,an LOCAtlOl I. . rrn.&JIIIrt ...... J).J1UUI I. 'ITr'LIMDTDAft
JUl LUIC'OUI nul'!' "IOITATI o\UTUCI' COtDAn
~ .ILL, fA 11011 January 10, lIn
CVMI-' A"" Count" f. 'LAC. or JI'TTL&KD"r
1 J1 I KUQT ITUn
CAMP IlLL, fa. 11011
J. IUMMAAI 0' IOU.OWD." TR.UI1AC"l'10II I. 'UMMAAJ 0' IILLI.', TIUJI.At:TIOIf
100. oaoa. AMOUWT ow ROM IOUOWD 400. GaOl' #.MOUn 001 TO IILLU
101. Coatraot .al.. .rla. 1'0,000.00 COl. Coatu" lat.. 'ric. stO,OOO.oo
102. '.raanal 'roperty CO2. '.raoaal 'ropertr
102. I.ttl...., Ch.~..a to lo~rDllll'e~ Un.14OO S,U1." COJ.
104. 404.
105. 405.
Ad~u.~ftt. for 10_ paid by I.ll.~ La .dYana. Ad~uat.ae.U hr It_ paid by t.Llar Lft .dYanG.
10.. City/town tax. a t. CO,. CUr/tawa tu.. to
107. CouDtr tu.. to CO,. CDUDt, tu.. to
101. lobool 'I'u.. 01-JO-n to 01-01-17 sU.n 401. tabool 'fu.. 01"'JO..n to 07..01-17 ....n
lot. ....r .ra Ratlo. 01-10-" to 07...01_'7 SO.lI 401. ....r 'ro RatLOD 01-JO-" to 01-01-11 SO.lI
110. 410.
III. 411.
112. 412.
120. OI\CU AIlOUIIt DUB noM _ 1",111.11 no. aaoa. AJIOU1I1' DUI TO IIILLD. 1I0,U'.'7I
200. AMOUJI'fa 'AJD I' OIl II UOU O' IOAAOWD 500. UDOC'l'IOII' II AHOU1I'I' DUI TO '1LLIIl
201. Dapoai' or .arn..t .un., 1,034." SOl. axe... DepuaLt la.. inatruotiona.
202. Prinoipel a.Gunt of ... LoaD." 10,000.00 503. ..ttl....t Char,a. to ..11ar 11..1400 4,114.51
202. lXiati., LoaftCa) Tat.. .ub~.ot to ,OJ. lXiatin, LoaDa Tata. .ub~.ot to
204. 504. "Joff of firat .ort.... 106ft
205. 50S. 'aroff of a.cond ..,rt,a,. 10..
201. SOl.
207. 507. co-podt dhburlld u procaeda)
301. SOl.
301. . SOl.
Ad~u.t.a.t. for it... unpeid by ..lllr Ad~u.t.M.t. hr it... unpaid by ..ll.r
310. Cit,/tGWD tu.. ,. SID. Clty/tOWll tUII ,.
2U. COUDty tu.. 01-01-17 ,. OJ_JO_n 41.11 '11. Countr t.... OJ_OJ_17 ,. OJ...Jo...n 43.11
212. tobool Tu.. ,. 512. lobool Tu.. '0
2U. 512.
214. SU.
215. 515.
211. SlI.
211. ,".
2U. SU.
2U. SU.
220. '1"O'I'AL .1010 BY/lOR BOIUlOtfD. 71,071.n 520. TOtAl. UDUCTIOIf AHOIlIfT ova Inra 4,117.12
JOO. CUI AT IWT'I'L&KPT ",OK/TO 8OAAOWD. 100. CAli AT 1I1'1"1'LaMD'1' TO/rROM IILLD.
J01. Ora.. 168t au. fru. BorrOWlr (Un. 1201 lit, J 11.11 101. Oroa. ~nt Du. to ..llar CUne 4.10>> 1I0,"C.7I
J02. La.. lat 'aid brnor IorrOWlr (Unl Ual 11,071.17) 102. La.a Reduotion. Duo '.llar (Une 520) I 4,117.12.
J02. CAli II) '!lOll-' ( It<> 1O...00fIlt ~1'lJI.74 lOJ. CAli (II t<> ;yf I r'.~l .~ /l U'~07.U
,.- --
T.. und...190'" ..~c~~.../~01-. ~~I l>>A,a. 162 O~.I..Ift.-~... '0 jr.IO.
.....00fIlt -- ~ 11fj})., .,(,11
IILLIIl
'.W.'evaLI'f ~ "' y "~ Vcoo .. y
t.(j~v' p.-, ;1. , II Pu V
aolUlown I I IILI.IIl
.LIIAI~. evaLI'f' ,/ .
HUD..l 1].1') klIPA, UI 41Q5.2
. . Srrt'LlKlJl"l' ITATaMD'r Uta 2
I.. .~ CBAACU
100. Tat.l l.l..I.rak.r. C~..lDn. a..ed 00 'rlol t PAID 'ROM .AID 'ROM
Dl.18100 01 c~..loa Cllnl lOOt .. tollawl' DOMOWKA'J 1Iu.u.'.
701. I .a ruwoI AT r11WD. AT
702. I 'a 'ITI'UIWIT 'ITI'UIWIT
10J. C~..lon hid at ..ul......
7041.
lOa. ITSMa ,AfULI ue COlfMICT10M VITI loOAlI
101. Lo&a Orltlnatloa ... 1.0000 . .a ..,..... liT nDUAL CUD IT 100.00
102. Loa. Dhowat 1.0000 , .a ..,..... In nDIUL CUDIT 100.00
10J. Appn1lal r.. .a ..,..... ,ft noDAL CUDl" roc un.DOb
10fl. Credit ..port. .a ........ lIT noDAL CUDIT PO<: 'U.OOb
,0'. 'lood cart. r.. , ute of Loan 'a ........ 1ft PSIlDAL CUllI~ 20.00
10.. ....lnd... of ConY. Undlnfl'1U, .. ..,..... 1ft noD.U. CUDl,. 21'.00
1D7. ut. Ch",,1 r.. 'a ..,..... 111' .IDIUL CUDl" 10,SO
'01. T... ..nlcl r.. .a ..,..... In nDlU.L CUDl" ".00
10'.
110.
IU.
'00. lDJCI UQUZUD Ir LUDD TO U 'AID 1M ADVAMCI
tol. 1at.r..t fraa 01-JO." to 02-01-" " ... JlnDO/dare 2 dl" ., n.11
f02. Mort,.,. 1..YraaCI .r.-!ua for .,ntha ta
,0). ..Iard In.urLDCI ,r..tua for 1.0 y.ara ta
'0.. ta
'05.
1000. "'Dva DIPOaITID VITI LDDU
1001. laaard la.ur.eca &.000 aontb. I I H.JJ per aont" 125.12
1002. ~,.ga la.uraacl &aatb. I I per ..tb
100J. Cltr/tawa t..a. aoatb. I I per aoatb
lOOt. CWllty tu.. U.OOO lIOathe I I u.n per IIOnth Sl..U
1005. 1011001 Tu.. 1.000 aonth. I I l1f." pel' ao"tb In.u
100'. aanth. I I pel' IIOntb
1007. .onth. I I pel' IIOntb
IDOl. A~ ANUI'1'KIIfT -&n.21
1100. 'rl'l'U coaau
1101. .ettl...nt 01' CI~ift9 Pe. to Mlo.TA'n AMTIUoC'T COKrAn' U.OO
1102. Abetrlat 01' Title 'elrch ta
110J. 'Utl. b..batloD ta
110t. Title la.uranae lindaI' ta
1105. Attonel" 'II' ta - , IUOIf LLI' 1,500.00
1101. .otary ,... ta
1101. AttOrDltJt. ,... ta
(Inolud.. abon it_ nu.ben I ,
1101. Tith Inauraacl to MIDftAft u.aTUC'T CONrAn' 1,000.00
(Inolud.. abot'. it_ DuaMnl 1102 110J AID 110& ,
110.. IAnd.r.. CO'Ilr.,. I 70,000.00
1110. owa..r" CO'Iar"a I 1f0,000.00
1111. DU. . 100, JOO , 1.1 ta NIDaTAft AU1'IU.C'!' CONrAn' 75.00
1112. 10T.u.'f ra to cu. 10.00
UU. oar.u.~ Fa ta CU. 5.00
1.300. OOVUJIKUT UCORDUlG AIID TRAIIOrD clAAau
1.301. ReoonU.., r.a.. DIed , :1&.50 ,Mart,a,. I :n.50 'R.t..... I 5&.00
1202. Citl/countl 'fax/It..,., Dud I 1,100.00 ,Hart,a" I 1,100.00
120J. Itat. Tas/ltaapll Dud I 1,100.00 , Mort91,. I 1,100.00
120&. A..i,~n' of Mort",. ta UCOltDIR or DUD8 12.00
nos. Racord 'ir.t Dead ta RlCOltDlR O. 01101 2&.50
noo. ADDI'fIOIlAL Ift'1"LIKU'f Ca.u.aU
nOl. lun.y ta
n02. 'e.t In.pectioG 'a
nOJ. It It lohool Tua. ta AHM M. KAULaY, TAl CQLLSCTOR 1,570.01
nO&.
1105. '''''1' 1111, "1\1 110J0150100 tn C.... BILL ftCROuel 1111"-"301t7 '0.00
1&00. '1"O'TAL lnon.&KI:Irr CILUUUI llnt.r On Lin.a 10J, ..c:t.lon J and '02, I.ation "' ',Ill.n &,7U.51
By 11,alD, pat. 1 of thla atat...nt, the
t 4ICUIU.n I
Certified ta be I true Cop]'
.......... .......... ....... .. . ~
of pat' 2 0' thl. 2 pat. atat...nt.
alttl...nt A,.nt
P,o Due,1 lion ORM RESI~ENiiAL'AP"P'RAISA.EPORT '*,No 6-305
P'opelTy AOO'... 330 North 26th St,eet, c~ Callp Hill ;~~ PA I,p Coo, 17011
l"llloesc"Pbo" (At tached) Coun~ Currber land'
_AmnOI$Pilcel~o 1-20-1852-247 1,..",1996 HE l...s5 2,5l6.64s~",,'AII!IS""115 N/A
Borrower . ,..., "11'''' 3erT'.adir.e C 1'0 rEst ')(<:u .Jot X rhYnel Ten,)nl VoIellnf
Pro e II tlts,) loIls~d X t~t!~111l1t' ..j~dIO"~ "'::t"'~l\e ~'IJ!' '-ijfldomlnlurnIHUDNAon HQAS Mo
Ne!9nOOlhOOO 01 P,o",' ,,,,,,, Borough of C311J ~: ~ ~ \I,p H,,,,,,,,, N/A Census r"" 3240- l04
S"I!!P/lceS N/A hl'eJI~,I'r ~iA .. "," ':~'''J.-'.':''':~~';.\:J~:~~\r\'J~..~~c:~,t'tr
leno",C',enl Berr.adine C. 7q:pe:- ;:stat... " : '"" J 30 Nor:h 26th Street, Callp Hill,
A "'S" !..ester G. Connor :.;;: ."'" "" ~: 59 :.firY.et St,eet Hill PA
lOC.1Don IjrOdn X ';'JtJilll,I' ",,'j P'edomlN.n1 N'1jJ i 1~liI.nlSuse'
B " X'.'' '\, ,.. I OCCUn..Jnt"It ~'llll;~ AGf 'J",I"n,- lOO
UI up vtlt! J ,'I 'j.. 1'th" ,., t-. t"""'-r },III)fJI :J1'i1 .,
G,owlJ1l.1te li.lpll1 X .'lldtlr 'w).... it :.-.nt't S:25 tlJ;f LO }."I.1rnl~
Property v~lue$ '1lt;ledsmq X ::iU~1t ,.,-,.Il''''l '''Pdnt 5250 tll~h 50 Mum.l.rMJ'
Dem~n(l.Supp~ 'ihQIt.llJl: X In t1Al.Ill, r ",1" ~~~~t, X ".;~.' .':" ~)retlornmafll CommerCial
.M.,~ebn9t1me lJnder)III0S X ].t)1I10.. ......."""1.. ,~: J,"~" 5195 .40
Note: Ruelnd tht rlclll composition 01 the neighbo,hood art not IPPll'lIl 'lctO,..
N'!9nlla'hOOODOund,n","O"""l.n",,, :.ocated south of Canp Hill By-Pass, north of Market Street, 'Nest of
~e and east of Route :: :n t.r.e Borough of Callp Hill.
hclors rn.l.necl ttle lIIar~et.lbllil'y ollTle oroperlle~ 11\ 'fit' 1I~llJt10[JIt1Ulh1'DIOII'M', '0 elnp~yllll:nl olniJ .!lIIemhes emplOyment stablkty. agpe.1 to m.rkel eft I
The subject has access to all necessary sUfPJrting facilities including schools, public parks,
transportation, shopping & churches. Employment stability is good due to the State capitol at
Harrisburg, the Navy SuWly DepJt in :.lechanicsburg, the Army SuWly Depot in New Currberlan::l &
the eJ<PalXiing West Shore area. Average property rraintenance prograrrs observed. El1pl~nt ~!!._
fin 5-10 min. drive. Steady price increases & ow.. statistics daronstrate good market d~,
M.rket eOnClltlOn! m Itle ~ublecl nellJl'lborhOoa (lIlC!uJll1q \uOllUrllor !he oltlove ,0nclll~lon~ reL.lled !o me 'leM 01 propeny values_ dem.nd,suppty. .nCl mJrkebng bme
.. such U d.ta on compebD'fe OlOoerlJeS lor sdlt! III me l'f'Qn[)DIIIIJod :J~o;;C!lpIICn 'l'lt1e pr~alef1(e 01 saleS and ImanClnQ I;oncesSlons, elC I
e search of county tax records and the MLS service show prices stable. The MLS service
. cates that the typical property sells in 3-6 oonths. f'brtgage funds are readily availabl~
from a variety of sources with conventional loans being 7.5% to 8.5%, 30 years, up to 3 QDin~~~
Sellers are not required to otfer sales or financing concessions, however seller assistance i~
occurrin .
Pro;ect ~lon tor PUOs (II dPollCablel' if" 1!'.f' Jeye.aoer bu'ltjer If} con!/o! 01 me Home Owners AssoCI.t1on (HOAJ" Yes
ApplOXlm~te total numbel 01 umts If1 lne sublet! prOleC! ~/A APlJIOl1mdle Iota I numbel 01 units 101 Solie In the sublet I grOlecl
Descllbe common elements dna re,redbondIIWlllle~ N A
DimenSions 80' X l55' ropoqllPI1y Slightly above grade.
Site"" 12,400 sq.ft. ':O'""lO' "s X ~o 5'1' 'tYPical for area,
Specll< lo",nq ,~ss,I,,"'on.M d"",plICn R-l Residential Single Family ;n.p. Rectangular
Zomnq compliance X leQal l eqal nOl'CUI\I,)1II\II\+.j ',~!dllalalflelea u~el ;!ltQal No lonlny Dr.lnaQe Ad~te
jol'9tlts1S ::!Sf ~S! ilS ,TO'J.K X P'esenllJ~e Otl1el u5e lelpldlOl View Gcx:d
lJIItes PublIC Gmel oo.s'" mpUJvements Type Publtc PflUle lan~sc.Dm9 Gocd
EIecDIC'~ X ;tr'el Hacadarn X o......y SurtlCe Macadam
G.s X Curb qune, ConCrete X ApPilenl m,m,nts Of record only.
W'~1 X ,'d'w'" Concrete x fEMA Specl.1 flooo Hm,o A'.. Yes _~ 110
S'M'ry S..." X ,tr'elhqnlS N/A fEMA Zone "C" M.o olte 12/11/81_
StDlm S'w" X Alley N/A fEMA M.p 110 420357-0001-B
Comments !.1gpdlenl adverse u~elT1en!!t encroacnmenlS 'JP~LI,{I ,h'JtS\ll1enl\ ..ih1e jledS '1~,1t 01 legoll nonconlolmln9 lomnQ use. eIC ) ~!lti~hly __
landscaped lot Zoned Residential. ?rotective covenants & utility easarents considered in
valuation. No visible violations or encroacr~nts.
GENERAL oESCRIPlIO~ E)(!fRIOR DESCR1PlIO~ fOu~oAlION
No 01 UMS 1 fDunOlhon Conc. Slk. ,ldb N/A
No 01 Sic',,, 2 Ert'''o' Nl'IS Brick:"w' ;pace N/A
Typeroet.AnI Cetached Rcel;url", Asph. Sh. ""'menl full
oes'qn IS~~, 2 Story Gunm\ Own"", Gal v. Wum ,,,,np ~ump F1. Drain
fJlsDnq,Proposeo Existing WIIIOOW I", D/H l'load ,lJlI1pness Slight
Age ('lIS I 50+/- Slo'm Scree" 100% "l1lemenl Slight/Age
ENectl'feA e v's 20 M.nulac!ureCl HOu'ie No 'n1e\l.1t1on No Evid.
ROOMS royer llVlOQ OmlnQ (1lCnen ~ell raml~ Rm Rec Rm Bedrooms , 8atns ldunary
Bmmenl
lev.,l
lev.12
PA l70ll
17011
lmd .... c:hInQo
X NOlhltett like~
In plOCesS
10
x ~o
N/A
BASEMENT INSULATION
AlelSQ Fl 1,381 Rool
\. flOlsned -0- Cellmg
C"bng <::pen 'W.1Is
W.ns Ptd Block.floOl
floo, .. Concr ~one
OulSlde Entry Yes IJ....~O""
X
3
.5
2
Storm Units.
lJ1J1" A'" Sq fl
1,381
1,605.5
1,381.5
1
1
.
.
.
,
FlmsheCJ ale. above lAde con!illns
INTERIOR M'l''''~.COnd'ncn
floOls HjW,Carpet/Gd
Wills P 1. /W:I Pan/ ..
Tflm,flnlsn P ir.e / ..
B.tn flocr Tile / ..
B.tn W'"SCOl Cer. Tile /
oOOlS WocxI /
8;';IJUHlS
"EAII~G
ryp~
F.H.A.
Gas
38eiJrOOm'SI
"IC"E~ EGUIP
I"lell'Qer.IOI
>1dnQt! Owen
AlllC
2.5 B.tn s
AMENITIES
f".o~'ml' 1
P.1la Brick
X Dec.
Poren
Fence
POOl
2 987
5 uale Feel 01 GlOSS Llvm Alea
CAR STORAGE
X ~one
X G.,.ge 'ofcl1rs
Altl,neo
oe~cnO<l 2 Car
BUln.ln
ciloon
0".... Macadam
':u!lQ;!n)!I Goc:d
, '~;;O'l.t'
~~one
X ~Ull'i
^
X
X
~k:J1! ):01,1
~ UI"
":OOU~G ..:' VlwHf1el
CenlJ.t1 X 'In HI)OO
IJmel ~'clow.we
:C('j.liC1lGocd Na\rerl.rel
AClClltlon.lle.~.Jfes ISOI"C'dlertI4) ~lflc'enll'err.s Ill," Sec..:r:.:y syst611.
iCOl!tle
Heer
t1ea:eD
~.nlV~eo
Sr:ck patio with awning.
ConCllllon 01 me .H1Ll'Oremelll'l 'l~pret.:aliOn '..'~l ~ -'.\ '~-,_ !-O"J! t'.: ~I''::'''~I ".'1"\ It'"l!~rt .A":'I,.! ,,~:IStJucnon remoaehnq,aCldlbOns elc The
construction quality is typica: :0, ::~e area. Based on :raintenance, corrlition & cmparison to
~ting neigborhoods, the est.iJ1'atec ettect~,,'e age is 'Nell below the actual age. !Melling is
in good corrlition and no repairs are ;:ceded. So adverse environrrental corrlitions noted.
Adverse enYllonmenL1l(lJllaltJon~ '':lUdl''!II tllll !leI """Ired 10 "~{olr1w.," IIf4':Jlef" '''1'' ~~:"!.111te" ..'r . present In ttle Improvements an me !rIte Olin tnt
Immeo'I~'lCrn,~C1",',"b''''v'aperl'y :>Je to age o~ ::ouse iead resed paint may be present,market does not
nalize r . CUt client. is deViscc u: ::5 uussibie existence it is assumed it is not resent.
fleoole MlC fo,m 10 ;,93 '.';, . '~I .' flnn,. Mle fOlm 1004 6,93
.., I~
,..' J "j" ......J.t' ~'. I.j '-iJe I1C . 1.600.Al.AMOOE
JRM RESIDENTIAL APPRAISA. iPDRT
,..No
') 55,000 Cornment!. an CO\t ",pprouh "UCh n SOU It! at cosl e'Stlm~1e, Site Ylllue
'iillJoile 1001 CollCu~t10n.no 101 HUO ~A And fll1HA ltle estlmllltd leln,ammo
e~Of'OlllIC hIe 01 lf1e plOpertyl
Cost developed fron local contractors
~ tmshall Valuation Service, as well as,
but not limited to my experience as a
builder and appraiser. Estim:lted
renaining economic life is 35 years. Site
valuation is based on review of
residential land sales.
U'
6-305
VllulUon tlon
ESTIMATED SIIE VALUI
ESTIMATED REPRODUClIU~ cu,I.~I'N,1l1 ,"'1'1,'1'.,0,\1 111,
Dwe~ng 2,987 i'J II ,~; 60.00
1,381 s, II ,~; 8.00
l"ireplace, CIA, See. Syst611
GlIage,C"pM 400" II <IV; l6 . 00
Tou' E\bm.le<l Co.1 ~,w
less Pn,SICJI
Dep.e",bQn 50,000
OeplK1.lted Vlllut 01 ;t!1~rl)"l'll1et""
"As.ts' vIllie 01 Slle IIl'pfO,elT1l'1I1\
IIIlICATED VAl lit BY COOl Al'l'\UIIoCtI
IIEM ,UBJECI
330 North 26th St.,
AM.e.. canp Hill, PA
PIOllmlty to Sublec;l
SlleSPllee ;
Pnce;GroSl Ll'flno Alt'd S
D'u'llInd,or
Venflclnon Soulee
~ALUE AOJUSTME~T,
SI.IeS or FlnlncmQ
C.onceulOns
Dlle 01 SIIeJ1une
~OflltlOn
L_e..eno~,feo SImp~
.IIl
V'oI!!I
lles.~n lnd Appel'
Qual1y 01 Consbuebon
~ge
Condltton
Abo'teGrade
Room Counl
G.oss L.,ng A.ea
Basement & f.OIsne<l
Rooms Be~w G.aoe
Funcbonal Ub~1y
Heabng.toolng
Ene.gy [n.elen! lIems
~.age.ta'pon
Porch. PabQ, Decl.
R.ep~eelS), e~
Fenc" Pool. ,~
liances
HeIMj \IO~II
Mlusle<l SaleSP"ee
olCom mb~ \ 217 400 'I 215 000
Comments on SaleS Compallson IlneluO.ng Ill' suDlecl p,ope".., s eo,"plt1D,h~ 10 llIe nOlgnDolOood ele . Attar a tl)ot:OUgh s~ch of
6'!.8i.lable market data, the three closed sales are considered to be the best in:li.~torB qf
v!!lu~. J\djusorents were 1rede to reflect market reactions to those itElllS reflecting sig!\i.ficant
variations between subject and carparables. Greatest weight is awlied to sale n.
: 79,220
1: , 048
7,500
6,400
~04, ~68
fufl(IIQn,l1
"'t'II',I>
(OMPARABLE NU I
208 North 26th St.,
CaIrp Hi 11, PA
1 Block
;
l70,OOO
COMPARABLE NO 3
220 North 25th St.,
CaIrp Hill, PA
2 Blocks
I
165,000.
ITEM ,UBJECT cU"'PAHABU ~U I COMPARABLE NO 2 COMPARABLE NO 3
DaTe, Pllee and DaU None None None
Source, 101 p.IO' SJ~S N/A N/A N/A
w.lI1ln yea. 01 appralSJI N/ A Court Records Court Records Court Records
Ana~sls of ~ny curren! ,)QI<<menlol Silt ophOIl or hSl1nlJ 01 ')llDlect pfOperty .loCI ,lfldtySIS 01 dny pllOI s.J1eS 01 SUDJ!Clind comp.rab~ WIthin one yur 01 tnedalll 01 appr,)lul
agreement of sale. Subject and comparable sales allover 1 year,
50,000
:54,168
9,500
218 668
"I;MPAHAHLf NO 1
, 243 North 27th St.,
Callp Hill, PA
2 Blocks
N/A
\
259,900
\ 87.81
Hulti-List and
Court Records
DESCRIPTION
'1 II Adjull
I 76.11 '.
Multi-List aOO
Court Records
DESCRIPTION
'1 II Adlust
Conv.
lO/95
Equal
Fee
Inferior
Equal
2 Sty;Equal
Inferior
60+/-
Inferior
10UI Bd.ms. Ballls
8 4 2..5
2,168 Sq ft
Full
Basement.
Equal
Steam/CA
Equal
2 Car Gclr.
Scr. Porch
Fireplace
N/A
RIO Refr.
.X+
+7,009
+lO,OOO
+20,000
+12,OOQ
49,000. ..
IIIlICAllD vAlUf BY SAllS ClM'ARlSlJt APPRCIIoCll I fJ.~, 000.
ltDVAlUfBYICCM:APPRCIIoCH IIA hW', l.~,"a"o"'a"eIHenl; N A Mo ,G.ossRentMum lie' =s ~ A
nlll apprilsalls mo1de X'U IS' SUDleclla tne reg,llls a"el.1bOns mspectJOns or conditIOns liSted belOw sublect lD complebOn pel p\ans & speclflCiDons
Cond~OI1S0IAPlI'IiI'" No warranty of the appraised is given or irrplied. No liability is assurred for the
structural or :Tcchanical elements of the proper.:y.
FlOalReconc,~abQn DJe to a lack of ::ental data, the InCCl1'e Approach is not awropriate. /obSt weight
is given to the Sales Comparison Approach as it ::eflects the buyers and sellers market actions.
The Cost Approach supports the Sales Carparison Approach.
The gurpose 01 D'\IS liPP'.15011 IS 10 estl,",lIe me l"III'~tl wj1ue 01 me le,il plocert'y tnOll,s me SlIbltcl at ltllS report bued on me oltxNe condlbOns Ind tne cer1lflCloon, contlngent
1M kmltlnO (oneMans .nO lnilkel vollue llelinltlon m,l'olle )Ule<l,n me "TUrtle<! fleOa't Mile ~olm JJ9 fNMA lorm 10048 ,Revised June, 199.~)
I (WE) ESllMATE lllE IMRJ<fl VALl){. AS llUHO. tf litE RlA\ PlI<J>!RI'I llIAT IS THE SU8JlCI tf TIIS REP<JlT.AS lJ June 21, 1996
(WI<<:H IS THE CIIo)TE ()' IHSPECTKJlOO TtIE}lftClM IloIIE tf IIlIS REPmI) 10 BE ; 215,000
API'lWSffi . L _ (, (,,,, . .. . . SUPtFMSOOY APl'lWSER (M Yf RrolJIlUlI
~tq~lnue I C. .,f-, I ~'~!'laTUle Old 010 Not
~ame tester G. Connor, W\l ',am, Inspecl P.ope"..,
Dale Repon Slgneo June 24, 1996 C,,, Il,pon S~n,o
SlaTe Ceml~abon' GA-000229-L ,~" ?A ''''e c,n"won ,
Or S~te license' ...'4!e ?;... ;: ,,'.Jle t'Cell'it M
f.e<lOre Mac Fo.m 70 6m 'A'~f I Qf I
Inspection
OESCRIPliON
95.10
t'lulti-List and
Court Records
l;tSC~IPlj(:'N
t, J) AdIUS!
Conv.
9/95
GocxI Equa 1
Fee Fee
GocxI Equal
GocxI Equa 1
2 Story/GocxI 2 Sty/Equai
GocxI uwrades
50+/- 9
GocxI ,Superior
Talil B(lIrnS Ball1s total Bdfl1\'i tlatns
8 3 2.5 9 5 2.5
2,987 sQ fI 2,733 SQ fI
Full Bsmt. vlalk-out
paint walls Basement.
GocxI Equal
FHAlCA HP/CA
GocxI Equal
2 car Gar. 2 Car Gar.
Patio Portico, Pat.
Fireplace 2 Fireplaces
N/A N/A
R/O O/W WID Microw.
X \
-4,000
-35,000
.3,500
-1,500
-5,000
-500
42,500
Conv.
9/95
Equal
Fee
Equal
Equal
2-l/2 Sty/Eq
Inferior
75+/-
Inferior
10UI Bd.ms BalllS
8 4 2.5
l,936 sQ fI
Full
Basement.
Equal
Steam/NOne
Equal
1 Car Gar.
Porch, Patio
Fireplace
N/A
R/O O/W
x.
+10,000
+14,000
+15,000
+3,000
+3,000
45,000
,s
4 000
SUIe
Stale
FanOle Mae fo.m 1004 6.93
'::', ilh, ",)'~, ,'_\1' ti:;:.i.~.tI""~~Na!e~Vj'.tI!'O~'" In;. .. '.60Q,Al.AMOm
;
__._.. __ 1--6/93 SUBJECT PHOTO PA"
Prop.ny Addrm 330 North 26th Street,
CIIy QItp Hill County amber lard'
Lend.. Bernao::Jj.ne C. Estate
FIle No 6-305
UQrrOWef
lip Coo. 17011
Slat. PA
.-.--.----.---.- "
Subject Front
Sultject Rear
Street Views
I'Jlm Pl1 .. .'tHAl 20l}()" Wlllo1lsal soTtllWe lIy d Id 'Tlode IIlC .. 1.BOO.AlAMOOE
o<APE~ OAfl~EV
.
.
SKETCH/AREA TABLE ADDENDUM
330 North 21l1h Slree'
Slall Plnnlylvsnls
County Cumb.rl.nd
P'aplrty Add'''"
City Csmp Hili
Borrow.r NA
Llndll/Clilnl
aernedlne C. Helml . Tapper Eltele
~O'
20'
GC"<::9'
16'
2 STORY BRICI< DWElliNG
14'
22'
6'
9'
44'
First Floor
24'
IS'
15'
17'
t5'
t5'
AREA CALCULATIONS SUMMARY
Ales Nsme of Ales SI.e Talell
GLAl F; rst F loar 1605.50 1605.50
GLA2 Second F locr 1381.50 1381.50
GAR Garage 400.00 400.00
TOTAL LIVABLE (rounded)
2987
APE.'1 SC~~,'JARE ZICl699l;b66
.30'
15' t5'
FiI.No.
Zip Cadi 17011
.38'
Sl!Cond Floor
17'
6'
9'
LIVING AREA CALCULATIONS
16.00
22.00
9.00
-15.00
-15.00
38.00
9.00
-15.00
-15.00
241
t5'
15'
SCALE: 1 inch. 18,001111
Br.akdown
X 45.50
X 31. 50
X 25.50
X 1.50
X 1.50
X 31. 50
X 25.50
X 1.50
X 1.50
Sublalell
728.00
693.00
229.50
-22.50
-22.50
1197.00
229.50
-22.50
-22.50
2987
"";.:.S100AIM. il
. CALCULATIONS ADDE4JM
AliNa:
County Cumblrland
Zlp Codl 170 1I
FII'8l Roor (G~l) Second Roar (GL.A2)
16.00 x 45.50 . 728.00 38.00 X 31.50 . 1197.00
22.00 X 31.50 . 693.00 9.00 x 25.50 . 229.50
9.00 X 25.50 . 229.50 -15.00 X 1.50 . -22.50
-15.00 X 1.50 . -22.50 -15.00 x 1.50 . -22.50
-15.00 x 1.50 . -22.50
Total for Area :
1605.50
Total for Area :
1381.50
Garage (GAR)
20.00
x
20.00
.
I,QO . 00
Total for Area :
400.00
Pagl 1 011
'" &002 . ~
A ",' ~A l1Qll.Web60
.
'"
, I~'
. Ifl.~'.c... .....:.
.
.
DEFINITION OF MARKET VALUE: III' mo<1 plOblb'" pll" wlllch I ~roper1Y <houij ,,"nQ In I comp.OIlv. Ind op.n m"k.1 under II condlOon.
fequlSlte to ~ l.all $,lie, Itle buyer And 'iellrl r.dch dcllllQ p1udenlt1 knowIedQe"b~ oInd dSSU/TIIIlIJ the pllee IS not .Netted by undue 'itlmulus Imphclt ~n ttllS
detmlbOn IS the consumm.Don 01 .. sale J.S 01 .1 'lpec1tltd ~.11' ,Jnd tile P,1S!iIIlQ at ntle 110m sellcl 10 buyer unde, conditions whcleby III buyel and seller ,Ire
I'yPIC.a1tt molJv.led. m both PII'bes ,lit well IlllnnllN or \111'11 AdvlsetJ ,tllll f!dch ..ctlnO III wll'" he conSiders IllS own besl Inlelest, IJI .. Ie,lSon.able time IS alk:lwed
101 clpo5ure In the open mllke'- l~l pdymenll... molde lfl Ituns 01 r .,h m lJ S ~on.ars 1)1 III teml!i 01 fUlanc..' dlfolnQemenb comp,uable lt1eretD. and 15) ttle pllce
leplesents the 00l/TI11\ con!lldeJtlbOn tOI nll! 11Iope"". ,nld unolnl'clr.t1 by 'pr.cldl Of (ltdl,,,e hndnCl~1J 01 "idles concessions. I,lranled by dnyone associated With
!heule
. Adlustments 10 lt1e compalabb ltlu~1 he lI1dde 101 ~l1eclJl III oedtNe hnanclllQ 1JI 'idleS concesSIons No ddlustments ,lie necesury
IO! \hose costs which are 1101ma~ Il.ud by "iellrlc, ,!"i <I If~sun 01 badlbon 01 Llw In d In,uket arell. lhese costs <lole le<lodl~ Idenbll<loble
smca the sel1ef pays these t:osts In ~lItu.lty ,III 'ldle-i trdnsicbons Sllecldl 1Ir ..:reabve lln<loncmq ddluSlmenl5 C<lon be made to lhe
comparilble property by t:ornparlsol1l1 10 Iln<loncmq Ituns unered by a Iturd P<lolty msbllJbonal lender lt1al IS 001 already IO'fO~ed In Itle
property or transacnon Any ddlusbnenl 'ihouki nol be r.alcul.lled on a mechanical dolldr for dollar cost 01 lIle ltnanclflq or concesSion
bul the dollar ..mount Ilf ,my ddlustment 'ihoukJ dPllrOllln,ate lt1e market's lI~.ctJon 10 the hnanclnQ or concessIOns based on tile
dpp,alser'S ludoemenl
STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION
CONTINGENT AND LIMITING CONDITIONS: Ih. Ippfl"er, cerbl'Clnan 11111 IPPU15 ,n 111. Ipp",ul lePO~ " ,"bl<<l 10 111. 10lklw,OIJ
condlllOns
, The i1pprill$er wlI not be responSIble 101 lOaners of a Ieqai nAMe thAt aNeet either l't1e plOperty belflCj apprillSed or the baa to It The appraIser assumes tNt
!he bile " Qood Ind mllk.lable .nd, lI1er.lole, w,U nol lender Iny op'lIIons Iboull11. one lh. prop.rty " .pp""ed on 1l1e blS" 0111 berOlJ under responsible
ownefshlp
2 The appraiser hJS provided a sketch m the appraisal report 10 show approllmate dImenSIOns 01 ttle Improvements and the skelCh IS mcluded on~ to assist
the reader ot the report In YISUa_lll1q ttle property dnd understandll1g the appraIser's determination of Its site
J The appraiser has elAmmed the dyallable llood maps that are prOVided by the Federal Emergency Manaqement Agency (or other data sources) and has noted
III lI1e Ipp"lSll repo~ whell1er 111. subleel SlI. IS IoW.d ,n In Id.nblle<! Speelll flood Hm'd Aru Beeause 111. Ipp"lSer IS nol . sul'''yor, h. or she mikes
no lJuarantees. elpress or Imphed, fet;laHhnlJ thiS determmabon
~ Th. Ipp""er 'OIl nol QN' Iesomony or Ippur ,n cou~ bee,"se h. 0' she mid. In IpprllSlI 01 me property ,n quesbon, unlesS speell~ .".nQ.m.nlS 10 do
so h.ve been made b.lorelllnd
~ Th. Ipp",ser h.. esoml1ed lI1e VI~e 01 lI1e ~nd In 111' eosllpprooch dillS h~hesl .nd besl use .1Id 111. Improvem.nlS .11l1eil eontnbulOry VlkJ. These
separil1e yaluabOns 01 the land and Improyements must nol be used 10 conluncbon With any other appraISal and are Hl'tahd II they are so used
6 The appraiser has noted m the appraisal report any ddverse condlbons (suCh as. needed repairs. depreciatIOn. ttle presence of hazardous wastes. IDlIC
subs lances. .11: I observe<! dUIIOlJ 111. IIIspeenan 01 111. subleel prop.rty or 1I1d1 h. or she beelme IW'" 01 dUIIOlJ 111. normll ,esurch InvO~ed In pertormll'9
111. 'pp"IS.1 Unles. o1l1erw'" slall!d In 111. 'pp"IS.1 leport 111. Ipp"lSer hlS no knowle<lQ' 01 .ny hidd.n or un,pplrenl eOnd,lIOn. 01 !he property or
ddverse enYlronmental conchtlons (ulCludinq the presence of hazardous wastes. tollC substances, elc I that woukl make Ihe property more or less uluable. and
ha.s assumed tha.l there are no such conditIOns dnd makes no guarantees or warranbes. elpless or Imp~ed. rec}a.rdlf'llJ the condItIOn 01 the property. The
appraISer WI. not be responSible tor dny such conditIOns thai do ellst or lor any enqmeermQ Of lesbOQ that mK)hl be requIred to dlscO'ler whether such
condItIOns ellst Because the appraIser 15 not an elpert m the Ilekl Of enYlfonmental halards. the appraIsal report must not be conSidered as an
enYlfonmental assessment 01 the property
7 The appra.lser otltamed ttle mlormabon. eshmates, and oplOlons ltlal were elpressed In l't1e appra.lsal repon from sources that he or she conSiders to be
rdable and believes them 10 be tlue and correct The appraiser does not assume responslblbty tor the accuracy 01 such Items tha.t wefe Iurmshed by other
p.r1Ies.
8 Th. Ipp"lSer '0" nol dISClose lI1e eonlenlS 01 111. Ipp",,"1 repo~ exc.pl .. proVide<! lor III 111. Umlorm Slandllds 01 PIOlesSlOn11 App",,"1 P"cnce
9 The appraiser has based hiS or he. appraIsal report and valuabon conclUSIOn lor dn appraISal that IS sub,ect to utlsfactory complebon. repairs, or
alteratIOns on the assumptIOn that completIOn ollhc unplOvements WI. be per10rmed m a workmanhke mannef
10 The appra.lse, must prO'llde hiS or her prlOl wutten Lonsenl belole l't1e Iendellc~ellt speclhed In the apprtllsal report can dlstnbute the appraisal report
(mctudlflq concluSIOns aboul the property value. lhe dPpralsers Identity and profesSional deslQnatlOns. and 'eferences 10 any prolesslOna.1 dPpralsal
or~anltabOns or the fllm With whIch the appraiser IS dSSoclattc!l to dnyone oltler than the borrower. the mortqaoee or Its successors and asslQns. the mor19a~e
Insuref. consultants. prolessKlnal appraisal orqaOltabOnS, any state or lederal~ dPprovf!d llnanCl.l1 InstitutIOn. Of any department a~ency. or mstrumentabty
of the UMlted States Of any state or ttle Dlstrlcl at Columtlla, elcepll't1at the Iendet.ch,.,,1 'nay dlstubule the plOperty desCl1pllon secbon of the report on~ 10 data
collection or reponmq sef'flcelsl wlthoul havlOq 10 oOLun ttle dtlPlalSers pnor *1. 1 ..:onsenl The appraIse's wfltltn consent and approyal must also
be obtalOed belore l't1e apPf.llsal CAn be conveyed by doyone 10 tl1e pubhc It\louqh advertlsmg. publK: lelabOns news. s.les. or ottler media
Fre<!d~ Mle Form ~39 6.93
PIQ'I 011
f.nn~ M.. Form IOO~B 6-93
'OIlIlAC!!. 'lQIAlIIlQl1'IPPIdISlISOl1'wlrebv.~rnod' ,ne .. 1.800.A~MOOE
.
.
APPRAISER'S CERTIFICATION: r"eApp""er cerhh.. 'nd 'QI...ItlOl
1 I Nve resurched the subJeCt ,",lIkel ~red dnd have selected" 1I11ntlnUIn 01 thIef! leeenl 'iales III pJopertles most !ilml~r and prollmite 10 the subjecl propertt
lor consldernon In the s.J.1es compillson ..natysls ,lIld hdye made J dOILII oldlustmenl when .Ippropndfe 10 reflecllhe rndlkelledCbon to those Items 01 slOmhcant
unabon II. SIQOlfIUnlltem In d cornpdrdble 1I1operty ,\ 5upellol 10 01 1I100e I"''fol.ble ttldn Ihe ,ubJect property. I holye molde .. neq.1frve ddlUSlment to reduce
the adJusted SoIM pllee or the cornp,u,Ible ,md tl.1 'ilQnlflcoInlllelll m J comparable plOpertv l~ IIllellOr to Of less '.volatlle Ih..n Ihe subrect property, I have made
.. pOSitIVe adjustment 10 IOCluse the ,Jdlusled 'dies Jlllce 01 the cornp.mble
2 I holve ~ken mk> consideration ttle ,..ctors ttllll holY!! .In nnpiel nn value to my development ollt1e esbmolte 01 mdlkel y.tlue In the dPPldls.tlleport I NY! not
knowlOQ~ wlttlheki dny SlQmflCdnllnfollndbon horn fhe dPprdlSdllepolt And I be~eve. 10 the test 01 my knowledQe, thdl .I. sUlements dnd mlOlmdtlOn In ttle
.ppr.,sal ,eport ar. ttue .nd COllect
J I s~fIld In the dppr.tlulleport ontt my o.n pelliondl, unblUed. dnd prolesslOn.ll an.tttsls, OpinIOnS, dnd concluSIOns, WhICh dIe sublecl ontt 10 the conbOQcnt
.nd imibnQ condlllon5 5peelhed '" Itl~ lo,m
4 I 10m no pl..enl or Pl05pecl1ve ,"tel..1 In me ploperty Itlat IS Itle sublecl 10 Illls reporl .lId I have no pr..enl 01 Pl05pecl1ve person.1 ,"""..lor bras wllll
I..peel klll1e p.r1IClp.1I1s In Itle tt.nUChon I did nol base, "Itler p.r1l'1If 01 completely, "''I .n.lysls .nd/or Il1e "bm.'" 01 mariel vakle '" Il1e .ppralsal report
on Il1e rae.. color. "lIOlOn. se.. h.ndlC.p, l.mll.1 S!.lIUS 01 n.bon.1 ol~ln 01 elltler Itle plospecl1ve owners or oeeup.nls otltle sublecl PIOPorty or 01 Il1e pr...nt
owners 01 oceup.nls 01 Ill. ploper1l..,n Ille '1C11llty 01 Ille sublecl ploperty
5 I"". no Pl..enl or eontempllled lulUle Inler..11I1 Ille sublecl p,oPer1j. .nd ""Illel 11I'1 cUllenl 0' lulUle employmenl nor my eompensallon lor pertormlllQ Ill~
'pp"lUl ~ eonbllQenl on Il1e .ppra~ed nkle 01 Il1e ploperty
6. I was nol requlled 10 leport . prede""mlned nlue 01 dllecbon In va.e 1tl.1 I"ors Itle cause olltle eb.nl or .ny lelaled p.rty. II1e .mounl 011l1e nkl. ..bIN".
the .ttalnmenl 01 . SpecifIC result. Of the occurrence 01 il subsequent event In order to receIVe my compensatIOn and/or employment lor pet1ormlOQ the .pprais.l
did not bas.1I1e .ppra~.1 report on. requ..1ed mllllmum nlu.bon, . SpeclllC nlu.lIon. or Itle need to .pprove. SpeclllC mo~.gelo.n
7 I per10rmed Itl" .pp"".l In conlormlty WIItl Itle Unllolm S!.Indards 01 Prol..slOn.1 App"".1 Pracoce !h.I1 WOl. .dopled .nd plomu~.1ed by Itle Appra".1
Sland.rd5 Board 01 Th. App"".1 Found.oon .nd Itlat wele In pllce " olltle effecl1ve d." Olltl" .ppra".~ wlltlltle elCepllon 011l1e dep.r1lJre pro"5lOn 01 1I105e
S~ndards. which does not app~ I acknowledoe that an esllmate 01 a reasonable brne lor exposure In the open markells a conchllon 10 the dehmtlOn 01 market yakse
.nd Il1e ..bIN" I d",eloped " conS"lenl WIItl Itle marieonQ bme noled In Il1e n"Qhbo,hood secllon 01 ItlIS report unles5 I 10m OI!lerW"e S!.lled III Itle
reconciulIon secllon
8 II1ol,e pOlSO...Uy Inspeeled II1e ,"""lOr .nd el1erlOl ar..s 01 Itle sublecl plOperty .nd Ille e"'rlOr 01 .. proper1le5 ksled " comparables In Il1e .ppra".1 report
I lul1l1el e.r1lty Ill.t II1oI,e noled .ny .pparenl or inown .d,erse condlbons In Itle sublOCI Impro...',nls, on Itle sublOC! SI". or on .ny SlIe w,lllln Il1e Immedl."
'~lnr1y 011l1e sublOCl property 01 wh~"1 .m .ware .nd 10", m.de adju5bnenls lor ll1e5e ad,erse condlllons In my ....lySl5 01 Il1e property nkle to Ille e""nl !h.I1
I had INriel "'ldence to support II1em I hm .Iso commented .boul Itle effecl olltle ad,erse condloons on Itle markolablkty 011l1e sublOCI property,
9 I perso..." prepared al conclUSIOns and opinIOns aboul Itle ,..1 ..lale Itlal were sel 10rtl1 In II1e appraisal "port n I reked on s~lIIl1c.nl prol..slO...1
assrstance lrom any Ind~ldual or Individuals In II1e per10lmance otltle appralS.1 or Itle pleparaoon 011l1e .pp"".1 report I 10m n.med such IIId~ldual(sl .nd
d,sclo5ed Il1e SpeelllC task5 pertormed by Illem In Il1e reconclkaoon secbon 011tl1S appraISal report I certtfy !h.I1 any Individual 50 n.med IS ouakfred to pertorm
Il1e task5, I 10m nol aull10nled anyone to maie a chanqe to any lrem In Itle "port Illerelore. II an unaull10nled el10lnqe " INde to II1e appralS.1 reporl, I WI' take
no r..pon5lbllty lor It
SUPERVISORY APPRAISER'S CERTIFICATION: "a SUpervISOry .ppralSel SlQned Il1e appralS.1 reporl, lie or slle cer1l1ies and 'QIee5 Ill.t
I direc1Jy 5Uperl"e lI1e appraISer who plepared Itle app"IS.lleport 10m '''''OWed Ille appraISal "port 'Qree wlll1ll1e statemenls .nd eonclu51Ons olll1e appraISer.
aQreelo be bound by Il1e .ppralSer's cer1lhcabons numbered 41llrouQh 7 abO'le. and am tailnq lun r..ponSlblkty lor Il1e app"IS.I.nd II1e .ppr"..1 "port
ADDRESS OF PROPERTY APPRAISED:
APPRAISER: ./ . ; ~ /-
S~"'OJre ..;,2JA,/ (~__
N.me: .Lester G. Connor, MAl
D." S~ned June 24, 1996
Sta" Cer1lfic.lIon I GA.-000229L
or Sta" L~enSllI:
Sta":. PA
EIplr.lIon D.'" 01 Cer1J1Ic.lIon or LICen5e
330 N:lrth 26th Street, Canp Hill,
PA
17011
SUPERVISORY APPRAISER (only II required):
6/30/97
SIl~natlJle
Name
0.1e SIQned
S!.I1e Cer1lllC.hOn I
01 Stab!LlCellSel
Stale
flpllallon D." 01 Cer1lIlc.lIon or tlCense
Old Did No11nspect Prc~er1y
L G Connor Real Eslate AppraISers
F,eddre Mac FOlm 439 1j.93
PaQeloll
f,nnre M.e Fo,m 10048 1j.93
fOlm ACR .. 'TOTAL lOOO' appra"alsoltware by a" 1II0de Inc .. 1.800.ALAMOOE
pre~ent name
FORMF~ 1WNEH
...!\.I:.~.!!.~...~.~....!t.~!').p..f!.J...!u:.~!?!~......................................... DAle or Chanr" . j_ , t J t, I f. t
. .............,... .:....I....7'.......~. ........
,
......................................................................................,............ Con~ld.rAllon S ~~ . 0
. . ~...... ..........................~...~...........
................................................................................................... Deed nook ......1...... Vol. ...6.L... PAre ....9.::.
PRESENT OWNF.R
....}.?~.~r..L.~.~....".?J.!').~....1?-.!).!!....~.!!.r..l).~:.dJ ne lie 1 ms. )1;. u \' r.n , <On ...___ __._...____.
. ....................... .., ..n.'1....I'... ..'r.. ....... .......i;l....::'l".,....'...\..r..../..,.,.I(!"...... ......."
..................................................................................................................................... ......,...,........,.....':.,n...\t.:'..!.\II.l.. ........
,t'J .' . <<.
.iii.~;;.:..^~..j.~j;~'j........................................................................................................... .~.. !f....... ....'/5'T9r;..i/" ........
::::::::::::::::::::::::::::::::::::::::::::::.::..::...:............................................................................ .. . ..............CtA;,=zJ.... .........
. "............................................................................... ....................'.\1...................................
\Vord ...... '1'.'"
.......................................................................................................................... "t..........__... -..."..ftft...........
Sl reel And Number ..........:1.~.9....N.'....~.9..t\1..5~.,........................................................ ......................................................
........................................ Lot ............ .. .. plan or
. ....... ..............................................,......... ..................................................
DESCRIPTION OF PROPERTY
llell'lnnfnr
(which must be an exact copy or the deed, including recital, easementa and reservallons)
~ Ple.ue keep f!ftCh dectcl1ptlon on ''''I'''rnte bll.nk or bl.nlu
ALl, Thnt certain lot fIr h'"ct or tantf 'HUAte in thlJ lIoro'lgh
of C,",p !lUI, '~ounty of CU/IlbOl"lnnd and State of r'ennllYlvllnb, 1'I0re
partioularly boundod "n~ ~aacri~ad no rol1o~>>1
BEGIllf:ING AT ^ point on the vestern side of North Tttonty-shth
Stroet, at line of lands of EIl'lllr Farrand IIn~ norothr H. Farrand, hie
wire, thenoe in a westerly direotion along lands ot Bl/ller Farrand and
1I0rothy H. .'arrllncJ, hill Wifol one hundl"od ftrty-Uvo Cl5!i) reat, 1II0re
or 10.., to II point 6n the 1 no or LAndo of GenrRo U. MUslor, thence
in a nortllllrly direotion along tllndll or r.enrgo H. lIuuur nighty (80)
teet, More or Loes, to 1\ point, thoneo in an ellltoriy direotinn nLnne
landl now or Late of n. Edltard ntt n,;,j at dRht angles to Nnrth
Twenty_.ixth Street, one hundrod tifty-five (tG5) fent, ~nr. or 10SI,
to North Twonty-.ixth Stroot, thonce in a southerly direotion .1on~
the we.tera line or north Twenty-eixth ~tr88t, eighty (80) foot to a
point, the plnce or nesianing.
BEING the ..m. premi.e. which n. Rdvard ntt ftnrl Sylvin r. Ott,
~il wite, by deod dated April 9, 1940, reoorded in th~ CUftbert~nd
County Recorder'. Otfioe in need nook c, Vol. 12, PRne 566, grnnted
and convlYl'ld unto Harry R. l,aMpe and Agno. II. 1,III11P', hie wire. The
said Harry p. La~po died the 28th day of April I~O~, leRVinR to survive
Agaee G. l,ampl, in whom title to snid 1"1\1 eltate remllined vested ..
the survivin~ tonant by the ontiretios.
"_~in~ ther~on er.ot~d a single two nnd ont-hnlf stnry brick
c1welUnR ~OulO, No. 330 N. T~(Int:l-sixtn 'ltl'Ol!t, Cnrap Hitl, 1'OIlI\il..
Ca-,~ I~ 1I.."",,,,,,,r .~'.,. b/~
nr_ - l'q'lI.f'" IIJI
~.h,,"1 'j",1 ,..... 1, , 'II P'l I'" H.,.tI J'. I, . I' I I . . 1'1'.
I',,, I~:.\I J:~l:.\tn Tl'l\ntr(~r Ta'( .11
,q~I' 'f1.."~':' toe> i','.._q:;.Ed.~'I"" as., "..(), __ ^
Ilo'clli 'IInt.~ ~ J ~ /.
W....j. ~ C'"",:, ,'" 'l, .' In '.Jizl) rz
c'""" l'o. LJ"~, '", ,II!' -SI ../ t -r' ~ .- A I .1' I . \ 1 .,{I-___
lrIIa ure 0 v..ner or rent ..l..... ..... . ........'..r.........................................
110 not .11.... tbo .1.. 0' tlWo bl....k In ...., mannor.
, '?' - SEer 16 - Pl.'\i:<.:,,-,- ::>
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FURS
'?etIt
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%6' JONBSTOWN ROAD
HARRISBURG, PA. 17109
PIIONO' 545. 9878
8/6/96
This is to Certify
WE HAVE THIS DAY EXAMINED AND APPRAISED THE
NATURAL LUNARAINE MINK 3/4 COAT-MALE SKINS
Origin: United States
Length: 34 inches
Sweep: 61 inches
CoLLnr: Shawl collar
Sleeve: Dolman horizontal cut sleeve
Monogram;- BCT
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OF
Bernadine Topper
330 N. 26th St.
Camp Hill
PA 17011
HAVE DETERMINED ITS PRESENT RETAIL VALUATION
'rOBE
FOR INSYRANGE PURPOSES ONLY
~.s-fcd-e... ,4-./Jl)'~Qi Ie. I ell/If
~IU~CALUS FURS
$ 800.00
~~L<~..........
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lIUING ROOM
Card Tables, Mahogany, Inlaid, Matched,
Hepplewhlte @210.00
1 Sofa, Orange, Upholstered
1 loue Seat
2 Chairs, lolling, Green Ueluet @ 45.00
2 Chairs, 1 Modern, 1 U1ctorlan
1 Table, Cherry, 2 ft Drop leaues
1 Table, Cocktail
1 Mirror, Wall, 30 In H 44 In
1 Table, Pie Crust, 30 In
1 Plant Stand, Mahogany, 5 ft high
3 Table lamps @ 22.00
1 Table, Occasional, Walnut, 8 in Drop leaues
4 Framed Prints @ 18.00
2 Wall Mirrors, Oual, 14 In, Gold leaf Frames @ 22.00
18 Assorted Knick Knacks
1 Table, Octagon Shape
1 lap Desk, legs Added
Room Total
HOR I DA ROOM
1 Couch with 2 Matching Chairs, Flowered Print
6 Chairs, Dining Room, Green Striped Seats @ 80.00
1 Table, Round, Walnut, 3 legs, 30 in
2 Chairs, Matched, Creme and Flowered @ 40.00
1 Table, Cocktail, 4 Drop leaues
2 Chairs, Child's, 1 Bentwood, 1 Slat back
2 lamps, Table, Brass &- Black @ 45.00
12 Decorations, Assorted, Wall&- Table @25.00
1 Table, Mahogany, 3 legs, 14 In
1 End Table, Mahogany, 4 Pedestal legs, 15 in H 24 In
Room Total
DINING ROOM
1 Table, Dining Room, Mahogany, Pedestal legs,
2 18 in leaues
Sideboard, Mahogany, light Inlay, 6 legs,
Hepplewhite
420.00
180.00
130.00
90.00
55.00
190.00
65.00
45.00
60.00
35.00
66.00
70.00
72.00
44.00
180.00
36.00
45.00
1783.00
120.00
480.00
65.00
80.00
70.00
40.00
90.00
300.00
45.00
70.00
1360.00
490.00
460.00
DINING RDOM, CDNT.
I Mirror, Wall, Gold Frame, 25 In II 28 in
Room Total
70.00
1020.00
KITCHEN
49 Stemware Pieces @ 3.00 147.00
I Wall Mirror, Burled Frame 45.00
I Credenza, Pecan Finish 120.00
Utensils, Kitchen, Rssorted 45.00
2 011 Lamps, Electrified @ 25.00 50.00
Room Total 407.00
DEN
I Wall Clock, E.N. Welch, Forrestullle, Conn., 16 in.1l28 in 175.00
I Table, Pie Crust, Mahogany 65.00
I Lamp, Table 45.00
2 Wall Lamps @ 30.00 60.00
2 Wall Sconces @ 20.00 40.00
Room Total 385.00
HRLL
I Chest, Low, Walnut, 4 Drawer 120.00
I Rug, Karistan, Klrman, 2 ft lOin H 5 ft 145.00
I Dog, Plaster, 2 ft 15.00
I Chair, Lolling, Upholstered 30.00
Room Total 310.00
MRSTER BEDROOM
I Double Bed, Headboard Dnly, Mattress l} BOH Springs 70.00
I Chest, 4 Graduated Drawers, Mahogany 325.00
I Highboy, Mahogany, Finials, 2 Small Drawers Rboue
5 Drawers Down 510.00
Tables, Bedside, I with Drawer @ 40.00 80.00
Flower Stand, Pedestal, 4 ft 45.00
Mirror, Gold Frame, 23 in H 34 in 75.00
Prints, Framed @ 25.00 100.00
Lamps, Table @ 30.00 120.00
Knick-Knacks @ 6.00 72.00
Figurine, LLadro, #99, 7 In Girl 45.00
MRSTER BRTH
Deep Frames, Walnut @ 30.00 60.00
2 Room Total 1502.00
SPRRE BEDROOM
2 Prints, Framed @ 25.00 50.00
1 Mirror, Wall, Deep Walnut Frame, 20 in H 30 in 10.00
2 Poster Beds, Single @ 80.00 160.00
3 Lamps, Table @ 30.00 90.00
1 Chest, Low, Mahogany, Colonial 115.00
1 Desk, Knee-hole 10.00
2 Prints, Framed, Dual, Birds, R. Marlen @ 20.00 40.00
16 Knick-Knacks @ 4.00 64.00
2 Teleuislons, Portable @ 35.00 10.00
Room Total 189.00
BRSEMENT
1 Washer, May tag, Rutomatic 15.00
1 Dryer, May tag, Rutomatic 55.00
1 Refrigerator, Frigidaire, Old 30.00
1 Table, Kitchen, Porcelain 10.00
10 Golf Clubs, Classic, Wood Shafts @ 10.00 100.00
1 Workbench 25.00
12 Golf Clubs, Woods, Putter @ 4.00 48.00
6 Frames @ 3.00 18.00
1 Stand, Flower, Wrought Iron, White 15.00
1 Table, Ping Pong 25.00
1 Chair, Rssorted, Card @ 4.00 28.00
Room Total 429.00
PRlI D
1 Wicker Set incl. 1 Table l} 5 Chairs 150.00
1 Table, Glass Top, 4 Chairs 40.00
Room Total 190.00
GRRRGE
Sno-Blower, Taro 130.00
Bicycle, Uista, Girls 30.00
Room Total 160.00
Total of Rppraisal 8335.00
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
........
BUREAU Of INDIVIDUAL TAXES
I "ltUt( UNCI: TAli. DiViSION
DlP1. :BObOl
tIAAIHSBUWG. I" 111:a. ObOl
NOTICE Of INItERlTANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
Of DEDUCTIONS AND ASSESSMENT or TAX
0(,-21-91
TOPPER
05-10-%
21 96-0550
CUMBERLAND
101
f--::~~~~~nL R-;'-';~tF'-~~=-=cl
HAKE CHECK PAYABLE AND REHIT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE. PA l7013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE-V:is~j-EX--AFii-ioi-:97i--No;ricE--6F-i-NHEiiifAN-CE-;rAX-A-PPRiiisEM-ENT~--ALi-6wAiicE-O-R-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
BERNADINE C FILE NO. 21 96-0550 ACN lOl
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
If an assessment was issued previously, lines 14. IS and/or 16, 17 and l8
reflect figures that include the total of ~ returns assessed to date.
ASSESSMENT OF TAX:
15. A~ount of Line 14
16. Anount of lIne 14
17. Anount of Line 14
18. Principal Tax Due
TAX CREDITS:
PAYMENT
DATE
08-09-96
02-11-97
LAWRENCE B ABRAMS ESa
C/O RHOADS & SINON
PO BOX 1146
HBG
PA 17108
ESTATE OF
TOPPER
TAX RETURN WAS: (X) ACCEPTED AS fILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule AI
2. Stocks Bnd Bonds (Schedule 8)
3. Clos.1~ Held stock/Partnership Interest (Schedule C)
4. Hartg.ges/Notes Receivable (Schedule OJ
5. Cash/Sank Deposits/Hisc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule fl
7. Transfers <<Schedule GI
8. Tot.l Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adn. Costs/Hisc. Expenses (Schedule H)
10. Debts/Hortgage Liabilities/Liens (Schedule II
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governnental Bequests CSchedule JI
14. Net Value of Estat. Subject to Tax
NOTE:
at Spousal rat.
taxable at Lineal/Class A rate
taxable at Collateral/Class 8 rate
REtEIPT
NUMBER
AAl46614
AAl85161
DIStDUNT (.)
INTEREST/PEN PAID (-I
4,052.63
.44-
(91
110)
tlS)
tlbl
tl7)
CItANGED
tll
(2)
(31
(4)
(51
Ib)
(71
375,000.00
1.115.006.83
.00
.00
91,482.58
.00
10.00
(8)
114.595.59
I.l79.97
(11 )
tl21
tl3)
tl4)
lOO.OOO.OO X .00:
1,355,723.85 X .06:
10,000.00 X .15:
1181
AMOUNT PAID
77 .000.00
l,790.80
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
{~ ...
(~"'\I';~:ir '~-.i'!l!
.i,YI'~,'(r'~'~
r'r':id!~!it";')~
.~j.1..'~:t.!1' ,~.
II. lhl II ~IJ 'II.'"
BERtlADItlE C
DATE
04-21-97
NOTE: To insure proper
credit to your account,
subnit the upper portion
of this for~ with your
tax paYll'lent.
1.581.499.4l
11~.77~ ~6
1.465.723.85
.00
1,465.723.85
will
.00
81.343.43
1.500.00
82,843.43
82,842.99
.44
.Ol
.45
. IF PAID AfTER DATE INDICATED, SEE REVERSE
FOR tALtULATIDN OF ADDITIONAL INTEREST.
If TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIREO.
IF TOTAL DUE IS REfLECTED AS A "tREDlT" (tRI, YOU MAY BE DUE
A REfUND. SEE REVERSE SIDE Of TItIS FORM fOR INSTRUtTIONS.I
In
'}
N
;'..J
RESERVATION I
L
:J
[stat.. of d.c.d.nt,_~€1rg on or before Doc..b.t 12. 19B2 .. If any future Inter.,t In the .,tate II transf.rred
in POlsD,sion or enjoy..nt to Clas. a Icolln'eral) beneflclarlD' of the decedent .ft.r the aMpltation of any ..tate
Ilf. or for ye.r., the Co..onwDalth hereby ..pr.s.ly re.otVI. the right to appraisD and 8ISD.1 transf.r Inheritance
at the lawful Cia.. a leo11a'era1) rate on any such future Inl.r..t.
I.,
h...
.
. ..-
PURPOSE OF
HOfltEI
To fulfill the requlr...nt. of Section 2140 of the InherltanCD and [Itat_ 'a. Act. Act 21 of 199~. (12 P.S.
Section 9140).
Detach the top portion of this Hotlc. and subelt with your pay..nt to the Register of wit I_ printed on the tavet'D side.
u"eke check or DOney order plIYllble tal REGISTER OF MILLS, AGENT
PAYHENI;
REFUND eCR);
A refund of a tax credit, which WIIS not requested an the IlIx Return. .IIY be requested by caepletlng an "Application
far Refund of Pennsylvania Inherltanc. and Estate tax" (REY-1313). Applications are available at the Office
of the Reglst.t of Wills. any of the Z3 Reyenue District Offices. at by calling the special Z~-haur
answering s.rvlce nuebers for fares ordering: In Pennsylvania l-aOO-36Z.Z0~0. outside Pennsylvania and
within local Harrisburg arn 1111) la1-aOIJ~, tOOl (1111 11Z-ZZ~Z Hlurlng ItlPalred OnlY),
OBJECtIONS I Any party In Interest not satisfied with the appralse".nt, allowance or disallowance of deductions, or a"esseent
of tax (InclUding discount or Interut) as shawn an thh Notice eust abject within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Oepllrteent of Reyenue, Board of Appeals, Dept. Z810ZI, Harrisburg. PA 111Z8-IOZ1. OR
--election to hay. the eatter delerelnad at audit of Ihe accaunl of Iha personal representative. OR
--appeal to the Orphans' Court.
ADMIN
IStRATIYE
CORRECtIONS;
factual errors dlscayerad an this assess.ant should be addressad In writing 101 PA neparteent of Rayenue.
aureau of Individual ta.es, AIINI Pasl Assesseent Review Unit, nept. za0601, Harrisburg, PA 1112a-0601
Phone (111) 181-6S0S. Se. pllge S of the book lei "Instructions far Inherltanc. tax Relurn far a Resldanl
necedent" CREY-1S01) for an e.planallan of adalnlstratlvely correctable arrors.
If any ta. due Is paid within Ihr.e (3) calendar eanlhs after the decedant's daath, a flYI percant (5~) discount of
Ihe ta. paid Is allowed.
nlSCDUHI I
PENalTY I
The lS~ tax aonasly nan-participation penallY Is coeputed an the tolal of the lax and Interest assessed, and not
paid bafar. January 18. IIJIJ6. the first day afler tha end of Ihe IlIx aenesty periOd. this nan-participation
penalty Is IIppealllble in Ihe sa.e .anner and In the the sa.e tl.a period III you would appeal the tax and lnlerest
that has been alsessed as Indicated an Ihll notice.
INTEREST:
Inlerest Is chllrged beginning with flrsl day of delinquency, or nine (~) .onths and one (I) day fro. the date of
dealh. to the date of payeent. la.el which beca.e delinquent before January I, 1'82 bear Interelt al tha rate of
sl. (6X) parcent per annu. calculated al a dally rate of .00016~. All la.es which beea.e delinquent an and aftar
January I, llJaZ will bear Interest at a rate which will vary fro. calendnr yenr to calendar year with that rat.
announced by the PA neparteant of Reyenue. Ihe applicable lnterest rates far llJaZ through 19IJ1 arel
'!!!! Interast RlIte Dally Inlerut helor ~ Inlarest Rllt. DRilY Internt fflctor
1982 2aX .00a~~8 1981 .% .aa02U
1981 16:( .aoD~la 1'88-1IJ91 11~ .DOUOl
1'8~ 11:( .0OUOl 199Z .% ,ODOZ41
IIJ8~ U~ .aDU~6 1991 - 199~ 1% .000192
1986 10;( ,0002110 IIJ95-19'1 .% .OODZU
uInternt Is calculated .. fallowll
INTEREST = BALANtE OF TAX UNPAID X NUNBER DF DAYS DELINQUENT X DAILY INTEREST FACTOR
~-Any Notlc. ISlued after Ihe tax beeaees delinquent will reflect an Inlerest calculation to flfte,n CIS) dllYs
beyond the dale of the asses..ent. If pay.ent Is eade afler the Interast ca.pulatlon date .hawn an Ihe
Natlc.. additional Intere.t aust be cllcul.ted.
!'~Ii,j,"/
.~1" (/ r
BUREAU Of INDIVIDUAL TAXES
lHtllAITAHCl tAil. DIVISION
DlPI. :110"01
tlAIUUSIlUAG, PI 1I1....ObOI
COMMONWEALTM OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
DATE
ESTATE OF
DATE OF DEATM
FILE NUMBER
COUNTY
ACN
08-18-97
TOPPER
05-10-96
ZI 96-0550
CUMBERLAND
ZOZ
I~~~'
~~~
"t.,,, II'" III.'"
BERNADINE C
LAWRENCE B ABRAMS ESQ
C/O RHOADS 8 SINON
PO BOX 1146
HBG PA l7108
~__~~~.o=::~~~~_t_.~~~;~t~t~d ,==-_~
, I
I '
, '
ESTATE OF TOPPER
BERNADINE C FILE NO.Zl 96-0550
ESTATE TAX DETERMINATION
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE. To Inluro propor cradlt to your account, lubnit tho uppor portion 01 thll lorn with YDur to. p.ynont.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~
R-EV:;jj;-EX--AFP--[oi~9;j-----.-.-NCificif-OF--nETifRHiiiAfiCiN-Aiin-ASlSEsSlHENif----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
l. Credit For State Death Taxes as Verified
Z. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
4. Total Inheritance Tax Assessed
5. Pennsylvania Estate Tax Due
6. Amount of Pennsylvenie Estete Tax PreviouslY Assessed
Based an Federal Estate Tax Return
7. Additionel Pennsylvania Estete Tax Due
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
ACN ZOZ
78,790.80
.00
AMOUNT PAID
DATE 08-l8-97
55,806.33
78.790.80
.00
.00
.00
TOTAL TAX CREDIT .00
.. . BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
. TOTAL DUE .00
<If PAID AfTER THIS DATE. SEE REVERSE SIDE elf TOTAL DUE IS LESS THAH 'I, NO PAYHENT IS REQUIRED
fOR CALCULATIOH Of ADDITIOHAL INTEREST. If TOTAL DUE IS RefLECTED AS A "tREDIT" eCRI, YOU HAY BE
DUE A REfUND. SEE REVERSE SIDE Of THIS fORH fOR INSTRUCTIONS. I