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HomeMy WebLinkAbout96-00878 PETITION F()I~ PHonATE 1I11c1 (;I~ANT OF LETn:HS v.:"II"r Nil. c:(/-9/;~fll 10: , 1:-.\1.,11' 0/ (111 fA al", Am"f" fl\ n''n'me't!. Socilll St'l'lIrity .\'0. ,-' 1 1'/ . ,,,> II ' '\.' (, I':; Ih'V"le, "' W,II\ 1111 Ihe ('11111111 "' CIII,I>et'lillld ;11 Ihe ('OIUl1Ioll\\'l:alth of Pl'lIll'yl\'ania I Ill' j1l'llliOllllf I Ill' lIIHll"'I}.!lll'd rl"p\'.'l'llllll~ Il.pll.......llh thai: \'0111 Pl'liliolH.'I(Io), \\11\) I' <I fl.' IS ~l'ar... tlt arc 1.11 tlld"'1 ;1111111: l'\l.'llllnr illlh,,' la'll \\ ill of Ihl' illhH l' dl\'l'lklll. dall'd "1,' /0 be " 1'/,_ and ,',"lielll\1 d,",'d none <lPll!.ies. .~..._~.. ltallled .__,ltJ_2JJ_ 1'1,lll',dn.1Il1 .1I\lllIl,t.III..,". l'.,' t,'IIIII1\I.lIlllll. d,'.I111 1'1 "\l','IIII1I. l'l,',1 Ik":l'IHklll \\a\ ..hullkikd allkalh in CU,fl?l"~rJJ.nL(' IL~r_.. . _'. la...1 fal1lily or prin,,:ipal_ Il',h.knn.' OIl 7:S~ 0 c.:: 1Jc., _m.:...._\"'~ 1\\li'Dll'.!LN r.l\,:f1 ..... ~_.__ ....~ _ h_ County, Pl'l1n\yl\'ania, with __ (A.r__h;.jra Pi," I /0 I :.; th~t ~l!~'~'l, 1I11lllhl:1 ,1I1lIIlI1l1ldp,lhl\ I Ikeelldelll.lhell 7';' ~ea" 01 age. died .. .<),,// /4 ,19 'IL. al h.>nlf'- ..''is .r(ICj;f{.J~'-\KJJ\:JI.I. ii\ UL I::' F\I.'\.'1'1 ~h lollll\\", dl'l'l'tll'1lI did IHllll1~nry, \\~"'Ihll di\'lHL"l~d alld did nol hav\.' it ~hi)d born or adopted aftl'T l'\l'l'Ulil1t1 uf lh~' \\ill "lll'B.'lI for prohall': \\a.. 110t lhl' vklim of a killin!! and wa, ncvcr mljudicalcd ill,'olllpelelll:a~!JI!i. .. .._~ ~__ U~ ~~~.~.___ ~~~ n Dl'L'cndl'l1l allkalh l1\\lll'd propl'rty \\ilh l'..timall'd valw.... a., follow.,: (II <h"ni,;kd illl'a.1 "lIpe"'''lal p'ol,"lI~ (If not dmnidkJ in POl,) Pcr..l1nOlI prOpl'rt~ ill Pl'lItl"yl\ania (II not dllmi..:ilcd in POl,) Pl't..onal prnpl'rt~ ill COlll1l~ \'ahll' llf rl'all.'''lall' in Pl'tHl..\hania ..itll:lll'd ~h 1'0110\\,,: N/A' $ "~1~:1, l. - $ $ $.. \\ IILRU'llIlL. pelil;olle,1\1 le\pe"'llIlI~ prl'''l'IlICd hl'rc\\lIh and Ihl' granl of klll'l.. 'e'llle\I(\) Ihe pfoh,lIe 01 Ihe la\1 will and codidl(s) 1r':1"l,'.:' ~~I~_t(~i /. .U __..._ tt~"I,IIIIt"IlI,lI\; ,llilllllll'I!,llhlll...I.iI.: adlllllliqralinll d.h.n.(.I.i1.) 11ll'ltll1, i: , .. ~! ()..i-L') /' .'-J'.( I, ..... ",}, J .l.~' ,c." f.'... ", .. ..' ..' . I ,.h'lIu',- I~ v 1/1,-, if.-';;:' J t. . ~-'-l.{bi:;. /1:.1,/--,. f/~" c. /..0 L. '1 ~ ~it", -/'(.1'V r I~( I :;c'~y ~:. " ; OATil OF PEI~SONAL lH:pnESENTATIVE CO:\I\lO:\WEAI.T1I OF I'E:\:\SYI.\'A:\IA I .. j" :;:; COl\n OF C'U1l1t~Lli;11Jd_...._~~~ ___ I Ill' Pl'lilitHll'Il"1 aI1t1H'.nallll'd ',\\l';I1I..ltll aflilrt1(..) Ihilllhl' "Iall'menh in Ihl' furl'going pC:lilion arc: ifill' .1I1d ..'illll'..:1 In I Ill' 1'1....1 III I Ill' klltl\\kdl!l' ilnd hdid ul pC:liliot1l'r("1 and Ihal a.. pl'f!olnnal rl'prc:sc:n- rall\l'l" ill Ihl' ~lhllH' dl'l.:I..dl'1I1 Pl'lIlitH:l'II..1 \\ill \\dl and II Illy adlllini..ler Ihl' c.,latl' ac~(}rding In law, {;' 1 -J ' "-r'r . I, . /J S\\(llll II' III .IIIUllll'd .\1Jd ..uh'"lIhl'd I '!i-.--:'~'\"""',//..._L.:;L__ Cr. hl'ltlll'lIh'llll" l!th .1.1\01 ~J:,'!Jll..I' f""'\/'ro'"__~_':='!-.__ -~. (h,~~obe;;'l J. 1/1.,96, 1 ' - .. H~_ __. ~ liNt",,*, l",.'.~L'-<-d?t.>:/!"lt.z,X-I".{ pt.'it-' U~ .. - .--..- 3. /5/36-/.3 M'lW C. LewIS I~l'el\h" (; __ ___ ~ I I I I I I III II h Ilk.! with 1111'.1'0 Thl\I*lllltllllhlll.lllhl Illholl1111h'llliclt ~'l\tlll,.\'''!I,'h'''I'Il',ll''ll,III'dl:'llll ,tllll".I" '.t.1 'I, 1.0LlI Hq.!l'" ,II lilt 0111:111,11 II !!1I11 .IIt \\ dll', 1"1 \. Ii I, ,II., 'i~ ...., III \ II ,0\ lit, lot'l-, t 1111\ t I'd I" 1I11.ll\tlll Idlll;' 11i<l' "" 1<1' WARNING: It Is II10gnlto dupllcnlo this copy by photostnt or photogrnph. Ill' Illl dll~ It I1dll ,lit. S.' IHI .~\~\i\i:Oi}I:t",\ l~.~ /~, ..~~." u~l' ". \~ \ U Li: ~ . ~ ./. ~. r'~.:. !"'~ ~/4fENl ~\'t:;"?,, ,.,r/:!,- ~~. ~b.l-~~\~ 1.1t.1l Ht,t.:'''II,1t 3 Gi' 1 7 (" c: J'J~ t u 1~1\lt) (),lllO Nil Hl(ltM"'" ,.., COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF HEALTH. VITAL AECORDS CERTIFICATE OF DEATH (Coronor) - " ...... co... .UJI'........-II IU ~IlCUl'llnHU"'KII ,. remale ,. 079-09-2675 0At1""otlJ"~0I._1 .. July 14. 1996 Clot ,.._~~ Ruth Muller B V. 1'VCt00Of.Il1HlO'*"' ..0.'"'' .....-0 I~D M '~11'''~P'"""""",~.''__1 White UOtOlIl I 0'1 _ _H :=:"'0 en,. Cumberland South Midd1etoo Carlisle lufl\fIVWQVOUU: l"-roe~- .~ u......~lTA1u'.u_ "'-.,.,....,-. ......--.. ~;arrip.d It..~......___....il' ~cuth '" lGo4_tl__~_ "'--......_.....,:11 Own Homo!! \I ~.. "'~'!r't!gp...lln~~w ~_I.,""1 Carlisle, Pa. 170l; 'L '.lCl'IllolAAll,...._~.. V . Howard ero ." .l.....w.~ Arthur II. ;'lu11P.r ......0 c.-OO ~_....O cw..~ ll'::'r., Arthur d. ~i d eton .IU 11 P.r }-opnnsvlvnnlR Cumberland OIECID(1fT1 .",,,, ..."''''' ...- -- It....... .. - .... -.t ,riD ::..-=-.::::.. l/IOTICIl'II'I~r~--"""""" , """9~.~g'e""'J1l-'J.'Vc"tiitl1'is'!'e , Pa. l70l; n. "" OlD .......... -" ."""- HarrisburG CrP.mat Harrisburs, Pa. ~~~i~~;;~th~rsI8d~ltg~dh Hancv r S " _HI! O~lllQ"'Il ,_.Oot.-~ Ok H 1tl(.I.O~ ._1 .. ., '" IU-.( AI ..0 July 15. 1996 . . rt,"""l 1_...._............~Il__c_.._OII..."........._"''''''''-........I(_._....,-.--........,It..,. .....tHt__............ !==- 1-....- ....1'1'.: 0IhtI..........._~......_""" ""'-.........~u.........HJltl Probable M ocardial Infarction OUlIOICJIIAS.~OUl~lOlI OUllOrtflAS'C(74lOUlJ<<;;IOfl OUllOlCJIIAS'CCMlOVf.'<CIOl' . fill .UlOf'I,'...twoal ...........1'""'lO CCIIU'\lTIMIOfCA.UU OfDtAl'Nt alloGll..I""""Il'l,IUI'I'oc..cUMtO f.....OI"'Nfl. 1NJUA.Al'M)fl1l1 ..........II'lQf"tl(.IH OAflQf"lfUVlII' ~Ot.~ ..... 0 htD ~ o o -. -. o o . O ,.u'uO'IOI.AJR,..._._._.-,...... ~1Ili~'" ... .... ~..lloI"''''''''' ......- ",0 ..0 -.- .... .. ... ... ClIlU'...'O"......_ .Cllnn..o""tlOAII............~...f:I__......~.....P_00d__u...--1JI ...._.."".---...____...IWM4.'__..tt..... ........,.,.....,........,. ............,.,.......... Coroner GIllt4....D~OtI_1 o I 1 Jul 16 -..u,I( A>lDAOOI'IIUO' "I'IIQOoWltOCOUhUIDCAU'lI 01 DlRM (lI_1Ilf~0l"," Michael L. Norris, Coroner ..A 405 Fnir\loy Drive ~.. HechnnicRbur PA 17055 '. _A/llOCllm'Ul'D,,",SlCIAJl~_~~_~"_II""""'1 ..........."...,.........___...._,_._,....._.........lMOMI.I__............,',...,. "lft0CAl PAIiIIHIIl/COIlIOIII" OlI.........".I.......-......,.,_~"'''''.-,..tlflecc..................,........~,.........IO''''I.M.Ittl.I.... ~...."'"'."............................."..,...,.........,......,..........,..,.......,.............,.". ... I" MtaWOJ M ... 6 21-96-878 00 :TJ c n '_r] .s: ,. r", C-,l ... -I ~ ~ .. f~ ) ":. r..,J , s ~ ~ .... ~ ~ =' :c ~.1 Cl \'-.. go ;: e lol <I: :s z < ~ ~ ~Z :l :5 Z ~ \ I:l - t{a:!!lll OJ ::l! wea:; . ~ .-to: ~~U5iS ~1a ~ :> ~. ~<I: zex~ ~ \ .0 a:li!g ..... IQU) ~ ~ ~ '<loll ~ i: k t- III _ '5> PI~ '. '. . .... .. " ... ... I ~ , -, _,'.I ~ .... , ~ '"', --.. ",J )" /~. ~ I... ..} \ """'" estate herein disposed of, or any part thereof, or on any bequest or devise contained in this my Last Will (which term wherever used herein shall include any Codicil hereto), be paid out of my residuary estate and shall not be charged to or against any recipient, beneficiary, transferee or owner of any such property or interests in property included in my estate for such tax purposes. , I .../ (2) All such taxes in respect to any property or interests in property included in my gross estate under Sections 2035, 2036, 2037, 2038, 2039, 2040, 204l, 2042, and 2044 of the Internal Revenue Code shall be charged against and paid by the recipient or beneficiary of such property or interest in property or from the property or interest in the property, provided, however: (a) there shall be no apportionment against any donee or recipient of any such property or interest in property which is a qualified charity under Section 2055 and the property or interest in property was allowed in my federal estate tax proceedings as a charitable deduction; (b) there shall be no apportionment against my husband, if he is a donee or recipient of any such property or interest in property and the property or interest in property was allowed in my federal estate tax proceedings as a marital deduction under IRC Section 2056. The amount of the tax to be charged against such donee or recipient shall be determined by multiplying a fraction (the numerator of which shall be the federal estate tax value of the property to be apportioned as finally determined in my federal estate tax proceedings and the denominator of which shall be the total value of my taxable estate for such federal estate tax purposes) times the net amount of such taxes payable by my estate after the application of all credits against such taxes. "_J ITEM IV I give and bequeath all of my personal and household effects of every kind including but not limited to furniture, appliances, furnishings, pictures, silverware, china, glass, books, jewelry, wearing apparel, boats, automobiles, and other vehicles, and all policies of fire, burglary, property damage, and other insurance on or in connection with the use of this property, as follows: (1) I may leave written memoranda disposing of certain personal property. Any such item of tangible personal property shall pass according to the terms of such memoranda in existence at the time of my death. If no such written memoranda are found or identified by my PERSONAL REPRESENTATIVE within ninety (90) days after my PERSONAL REPRESENTATIVE'S qual if ication, it shall be conclusively presumed that there are no such memoranda and any subsequent discovered memoranda shall be ineffective. Any property given and devised to a beneficiary who is not living at the time of my death and for whom no effective alternate provision has been made shall pass according to the provisions of the following Page 2 of the will of RUTH V. MULLER ~ J ~ ,'-..J ~ .J '1-..... ,~ "-', "- -........ :~ ~ paragraph, and not pun;ullnt to nny lint l-llIpne gtlltute. (2) In default of such memorllndn, or to the extent such memoranda do not completely or effectively dispose of such property, I give and boquenth tho rost of my personal and household effects of overy kind to my husband, AR'l'IIUR R. MULLER, if he shall survive me. If he shall not survive me, I give and bequeath all this property to my children surviving me, in approximately equal shares; provided, however, the issue of a deceased child surviving me shall take per stirpes the share their parent would have taken had he or she survived me. If my children and issue do not agree to the division of the said property among themselves, my PERSONAL REPRESENTATIVE shall make such division among them, the decision of my PERSONAL REPRESENTATIVE to be in all respects binding upon my issue. If any beneficiary hereunder is a minor, my PERSONAL REPRESENTATIVE may distribute such minor's share to such minor or for such minor's use to any person with whom such minor is residing or who has the care or control of such minor without further responsibility and the receipt of the person to whom it is distributed shall be a complete discharge of my PERSONAL REPRESENTATIVE. ITEM V I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description (inClUding lapsed legacies and devises) wherever situate and whether acquired before or after the execution of this Will, to the successor Trustees under that certain Trust Agreement between myself as Settlor and myself as Trustee executed prior to the execution of this will on, (fJ,r' /</ , 1994. The Trustee shall add the property bequeathed and devised by this Item to the corpus of the above described Trust and shall hold, administer and distribute said property in accordance with the provisions of the said Trust Agreement, including any amendments thereto made before my death. ITEM VI I hereby nominate, constitute and appoint as PERSONAL REPRESENTATIVE of this my Last Will and Testament my husband, ARTHUR R. MULLER, and direct that he serve without bond. In the event my husband is unable or unwilling to serve as PERSONAL REPRESENTATIVES, I hereby nominate, constitute, and appoint BARBARA M. SIEGEL, and direct that s/he shall serve without bond. In the event BARBARA M. SIEGEL is unable or unwilling to serve as PERSONAL REPRESENTATIVE, I hereby nominate, constitute, and appoint ARTHUR R. MULLER, JR., and direct that s/he shall serve without bond. Except as otherwise provided herein, if ARTHUR R. MULLER or any successors as herein defined should fail to qualify Page 3 of the will of RUTH V. MULLER ~ j ,-.,J , "-l ~ ~ ~ " --"" ~ ~ ... C..;, '-.j ~ -_..\ as Personal Representatives or as Trustees hereunder, or [or any reason should cease to act in such capacity, the successor or substitute Personal Representative or Trustee shall be some bank or trust company qualified to do business in the state of my domicile at the time of my death, which successor or substitute Personal Representative or Trustee shall be designated in a written instrument filed with the court having jurisdiction over the probate of my estate and signed by ARTHUR R. MULLER or if he fails to act, by the Court having jurisdiction over the estate. ITEM VII Whenever the word "PERSONAL REPRESENTATIVE" or any modifying or substituted pronoun therefor is used in this my will, such words and respective pronouns shall be held and taken to include both the singular and the plural, the masculine, feminine and neuter gender thereof, and shall apply equally to the PERSONAL REPRESENTATIVE named herein and to any successor or substitute PERSONAL REPRESENTATIVE acting hereunder, and such successor or substitute PERSONAL REPRESENTATIVE shall possess all the rights, powers and duties, authority and responsibility conferred upon the PERSONAL REPRESENTATIVE originally named herein. ITEM VIII For its services as PERSONAL REPRESENTATIVE, my individual PERSONAL REPRESENTATIVE shall receive the amount provided by law. If a corporate PERSONAL REPRESENTATIVE shall serve, it shall receive for its services an amount which shall be determined by its Standard Fee Schedule in effect and applicable at the time of the performance of such services. If no such schedule shall be in effect at that time, it shall be entitled to reasonable compensation for the services rendered. ITEM IX By way of illustration and not of limitation and in addition to any inherent, implied or statutory powers granted to PERSONAL REPRESENTATIVES generally, my PERSONAL REPRESENTATIVE is specifically authorized and empowered with respect to any property, real or personal, at any time held under any provision of this my Will: to allot, allocate between principal and income, assign, borrow, buy, care for, collect, compromise claims, contract with respect to, continue any business of mine, convey, convert, deal with, dispose of, enter into, exchange, hold, improve, incorporate any business of mine, invest, lease, manage, mortgage, grant and exercise options with respect to, take possession of, pledge, receive, release, repair, sell, sue for, to make distributions or divisions in cash or in kind or partly in each without regard to Page 4 of the will of RUTH V. MULLER , ~ "I t, ~ N ,. '" "- .~ ~ , , ' '- '" \~ ".J., ~'\j 3 the income tax basis of such asset, and in general, to exercise all of the powers in the management of my Estate which any individual could exercise in the management of similar property owned in its own right, upon such terms and condi tions as to my PERSONAL REPRESENTATIVE may seem best, and to execute and deliver any and all instruments and to do all acts which my PERSONAL REPRESENTATIVE may deem proper or necessary to carry out the purposes of this my Will, without being limited in any way by the specific grants of power made, and without the necessity of a court order. ITEM X I give to my Personal Representative full discretion to join with my husband or his Personal Representative in the execution and filing of joint income tax returns, to consent for federal gift tax purposes to having gifts made by my husband or by me considered as having been made one-half by me and one-half by my husband and to pay as part of my debts so much of the income and gift tax or taxes assessed as my estate, in the opinion of my Personal Representative, becomes legally liable to pay and, except as otherwise provided herein, to make or consent to any or all elections and to exercise any or all options which may be available under the terms of applicable tax laws. ITEM XI If any share or property hereunder becomes distributable to a beneficiary who has not attained the age of Twenty-One (21) years of age or if any real property shall be devised to a person who has not attained the age of Twenty-one (21) years of age at the time of my death, then such share or property shall immediately vest in such beneficiary, but notwithstanding the provisions herein, my PERSONAL REPRESENTATIVE acting as Trustee may retain possession of such share or property in Trust for such beneficiary until such beneficiary attains the age of Twenty-one (21), using so much of the net income and principal of such share or property as my PERSONAL REPRESENTATIVE deems necessary to provide for the proper support, medical care, and education of such beneficiary, taking into consideration to the extent my PERSONAL REPRESENTATIVE deems advisable any other income or resources of such beneficiary or his or her parents known to my PERSONAL REPRESENTATIVE. Any income not so paid or applied shall be accumulated and added to principal. Such beneficiary's share of property shall be paid over, distributed and conveyed to such beneficiary upon attaining age Twenty-One (21), or if he or she shall sooner die, to his or her personal representatives or administrators. Whenever my PERSONAL REPRESENTATIVE determines it appropriate to pay any money for the benefit of a beneficiary for whom a Trust is created hereunder, then such amounts shall be paid out by my PERSONAL REPRESENTATIVE in such of the following ways as my PERSONAL REPRESENTATIVE deems Page 5 of the will of RUTH V. HULLER ~ ,\ ...~\ , < '-\ " -.:. .~ \...., ..:::, \c. ......:: '-"" " r',,:::, \::S best: (l) directly to such beneficiary; (2) to the legally appointed guardian of such beneficiary; (3) to some relative or friend for the care, support and education of such beneficiary; (4) by my PERSONAL REPRESENTATIVE using such amounts directly for such beneficiary's care, support and education. My PERSONAL REPRESENTATIVE as trustee shall have with respect to each share or property so retained all the powers and discretion conferred upon it as PERSONAL REPRESENTATIVE. ITEM XII My PERSONAL REPRESENTATIVE shall have absolute discretion, but shall not be required, to make adjustments in the rights. of any beneficiaries, or among the principal and income accounts to compensate for the consequences of any tax decision or election, or of any investment or administrative decision, that my PERSONAL REPRESENTATIVE believes has had the effect, directly or indirectly, of preferring one beneficiary or group of beneficiaries over others. In determining the federal estate and income tax liabilities of my estate, my PERSONAL REPRESENTATIVE shall have discretion to select the valuation date and to determine whether any or all of the allowable administration expenses in my estate shall be used as federal estate tax deductions or as federal income tax deductions and shall have the discretion to file a joint income tax return with my spouse. ITEM XIII If it becomes necessary for a representative of my estate to qualify in any jurisdiction other than the State of my domicile at the time of my death, then to the extent that I may legally do so, I hereby nominate, constitute and appoint my PERSONAL REPRESENTATIVE named in this will as my representative in such jurisdiction and direct that such PERSONAL REPRESENTATIVE shall serve without bond. If for any reason my PERSONAL REPRESENTATIVE is unable or unwilling to serve as such representative or cannot qualify as such representative, then I hereby appoint my PERSONAL REPRESENTATIVE named herein to designate (to the extent that it may legally do so) a person or a corporation to serve as my representative and request that such person or corporation shall serve without bond. Any representative named as provided herein (to the extent that it may legally do so) shall have in such jurisdiction all the powers and duties conferred or imposed on my PERSONAL REPRESENTATIVE by the provisions of this will. ITEM XIV For purposes of this my Will, "children" mean the lawful blood descendants in the first degree of the parent designated, "issue" Page 6 of the Will of RUTH V. MULLER ." .~ "j " .~ -..... . \.j "j.. C~ . .' -. ~.. ... and "descendants" mean the lawful blood descendants in any degree of the ancestor designated; provided, however, that if a person has been adopted, that person shall be considered a child of such adopting parent and such adopted child and his issue shall be considered as issue of the adopting parent or parents and of anyone who is by blood or adoption and ancestor of the adopting parent or ei ther of the adopting parents. The terms "chi ld", "children", "issue", "descendant" and "descendants" or those terms preceded by the terms "living" or "then living" shall include lawful blood descendant in the first degree of the parent designated even though such descendant is born after the death of such parent. ITEM XV As used herein, the words "gross estate", "adjusted gross estate", "taxable estate", "unif ied credit", "state death tax credit", "maximum marital deduction", "marital deduction", "pass", "qualified terminable interest", "gualified terminable interest property", and any other word or words which from the context in which it or they are used refer to the Internal Revenue Code shall be assigned the same meaning as such words have for the purposes of applying the Internal Revenue Code to my estate. Reference to sections of the Internal Revenue Code and to the Internal Revenue Code shall refer to the Internal Revenue Code amended to the date of my death. ITEM XVI I hereby refrain from exerclslng any power of appointment that I may have at the time of my death. ITEM XVII If any beneficiary and I should die under such circumstances as would render it doubtful whether the benef iciary or I died first, then it shall be conclusively presumed for the purposes of this my Will that said beneficiary predeceased me. ITEM XVIII Except as otherwise provided herein, all payments of principal and income payable, or to become payable, to the beneficiary of any trust created hereunder shall not be subject to anticipation, assignment, pledge, sale or transfer in any manner, nor shall any said beneficiary have the power to anticipate or encumber such interest, nor shall such interest, while in the possession of my PERSONAL REPRESENTATIVE or Trustee, be liable for, or subject to, the debts, contracts, obligations, liabilities or torts of any beneficiary. Page 7 of the Will of RUTH V. MULLER 21-96-878 RENUNCIATION In Re Estate or K( .~ -1 h V. l'() I { I i. ,- deceased. To the Register or Wills or ('' {( n'l h. 'I' J.\ ,: {I County, Pennsylvania. The undersigned {:)),-I:(I\" IV) ,.'\', ""T'/ ,j lIi'f U., .,' or the above decedent. hereby rcnounce(s) the right to administer Ihe est lite and respectrully ask(s) that Lellers /.-> c,+r\ (l']"' n + 'I r ,Y be issued to P (' -t h ( . r R . rn I ' r I ,',' ,),. WITNESS hand this day or ,19_. K f!o:d f} A () '--/h. W'r;j1U (SlsnalU'.) ./ 'I " ,,," ,'."/('1 (' I". h... 'j" ",J, I , ,) 1)~'''~)1r,,<,t, 'fA 'j;;;',l'O,/ IAdd,...) ISlsnaIU'.) (Address) 1'. (SianalUre) ,,, " , , IAdd'."l , ., ,j() RENUNCIATION 21-96-878 In Re Estate of {~fJh If IVlitl/r,' deceased. To the Reglsler ofWlIIs of e lIn: 1,,'/'/..1 11 (/ County, Pennsylvania. The undersigned Ii ,..i!:IU r-< (Yht! /,1' hit ~J)f1 rid of Ihe above decedent, hereby renounee(s) the rlghl 10 administer Ihe estate and respeclfully ask(s) (ha( Letters 1p"to rYlP11+rl ..,/ I be Issued 10 II,-'/-h'll' f( (iiI ,I (".,. ,I r WITNESS hand Ihls 1/ I h day of /)1 ;,..1 'r ,19~. -,~l::;\ ~, 'b2Aa.D (5ilnalu'\') f \ rt, (~"rbJtI()fr.,1 1!'')5$i(;'~S I '-""1' ct,,,..: '-')....., '. (~rl,< I.. (J" 1-101~ (Address) (Silnalure) (Addres.) l"- .' ,. .' (Silnalure) i ~..: -:c N >- (Address) f'1 ,-, _~ i: , ~ _ l ,,- :l w- Oe,) e CERTIFICATION OF NOTICE UNDER RULE 5.61al NAME OF DECEDENT: RUTH V. HULLER DATE OF DEATH: JULY 14, 1996 FILE NO: 1996-00878 TO THE REGISTER: I certify that the notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on Januarv 3. 1997: Name Address Barbara H. siegel, 6401 utica Ridge Rd., Brookwood '23, Davenport, IA 52807 Carol J. D'Amico 210 Oak street, Harrisburg, PA 17109-3714 Susan H. Calaman, 660 Barnstable Road, carlisle, PA 17013 Arthur R. Huller, Jr., Executor of Estate of Ruth V. Huller, 5466 Ashley Drive, Laury's station, PA 18059 , Arthur R. Huller, Jr., Trustee under Ruth V. Huller Trust, 5466 Ashley Drive, Laury's station, PA 18059 Arthur R. Huller, Jr., 5466 Ashley Drive, Laury's station, PA 18059 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none Date f /7/C;-, I N -=~ - 'r. 0$ ~o... ~ .. 1J;= E: " ~ -:-: ~ _. \D .- .. I .. 2. ~ y. -, (] " ".::'J u 6 p; .oE QlO: a: ~8 {(l!- (;~ /+-ed. Signature Name Alan M. Black. Esa. Address 740 Hamilton Mall Allentown. PA 18101 Telephone 610-776-7402 CAPACITY: PERSONAL REPRESENTATIVE x COUNSEL FOR PERSONAL REPRESENTATIVE /SI--N, I..-J' COMHONWEALTH OF PENNSVLVANIA DEPARTHENT OF REVENUE . .- BU~EAU Of INDIVIDUAL TAXES INliER I UNCE TAll DIVISION DEP1. ZflD601 HARRlSaURC. PI 111:1-0601 NOTICE Of INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE Of DEDUCTIONS AND ASSESSHENT Of TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 03-30-98 MULLER 07-14-96 21 96-0878 CUMBERLAND 101 MAKE CHECK PAVABLE AND REHIT PAVMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .... REV:i54"i-Eif-AFP-ni9---9:fj-NOificE--OF-i:-NHER-iTAiicE-ifAni'ppiiiiisEHE'Nr-,--,m:OWAiicE-O-R----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX RUTH V FILE NO. 21 96-0878 ACN 101 ALAN M BLACK BLACK ETAL 740 HAMIL TON ALLENTOWN ESQ MALL PA 18101 ESTATE OF MULLER TAX RETURN WAS: I I ACCEPTED AS fiLED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. R..I Est.t. (Schedule AJ 2. Stocks and Bonda (Schedule OJ 3. Clos.ly Hald stock/Partnership Int.ra.t (Schedule C) 4. Harig.gas/Not.. Raceivable (Schedule DJ S. Cash/Sank Deposits/Hllc. Parsonal Property (Schedule EJ 6. Jointly Owned Property (Schedule f) 7. Transfars (Schedule G) 8. Tot.l Ass.t. Altount R.ltt Uad I X I CHANGED SEE .9Jii~ ~' In.,,,, 1111. ....". RUTH v III 121 131 141 151 161 17l .00 .00 23.785.00 .00 4,823.07 .00 331. 200.31 181 DATE ATTACHED 03-30-98 Non CE NOTE: To insure proper credit to your account, sub..it the upper portion of this forlt with your tax pay...."t. 359,808.38 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Fun.ral Expans../Ad... COlts/HIIC. Expans.s (Schedule HJ (9) 10. D.bh/Horlg.g. L1.bllltl.s/L1.ns ISch.dulo II 1101 .00 11. Tot.1 D.ductlons 1111 12. Hat Valu. of Tax R.tu~n (12) 13. Charitable/Governmant.l Bequa.ts; Hon-alectad 9113 Trust. (Schedule J) (13) 14. N.t V.1u. of Est.t. Subj.ct to T.. 1141 NOTE: If an assessment was issued previously, lines 14, lS and/or 16, 17 and 18 will raflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Lin. 14 at Spousal rat. (15) 16. Anount of line 14 taxable at Lin..I/CI... A rat. (16) 17. Anount of Lin. 14 taxable at Collat.ral/Clals Brat. (11) 18. PrincIpal Tax Due TAX CREDITS: PAYHENT DATE 04-11-97 RECEIPT NUHBER AA185386 DISCOUNT 1'1 INTEREST/PEN PAID I-I .00 INTEREST IS CHARGED THROUGH 04-14-98 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM 8,276.18 1,781.00 X .00= 349,751.20 X .06= .00 X .15= 1181 AHOUNT PAID 1.113.05 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 8.?76 18 351, 532.20 .00 351,532.20 .00 20.985.08 .00 20,985.08 1,113.05 19,872.03 1,791.56 21. 663.59 " If PAID AfTER DATE INDICATED, SEE REVERSE fOR CALCULATION Of ADDITIONAL INTEREST. I If TOTAL DUE IS LESS THAN Sl, NO PAYHENT IS REQUIRED. If TOlAL DUE IS REFLECTED AS A "CREDIT" ICRl, YOU HAY BE DUE A REfUND. SEE REVERSE SIDE OF THIS fORH fOR INSTRUCTIONS. I /5-/]6-/3 COMHONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSHENT OF PENNSVLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 03-30-98 HULLER 07-14-96 21 96-0878 CUMBERLAND 201 v *, BUREAU Of INDIVIDUAL TAXES IHU[AlTANCE talC DIVISION D[Pl. :eou. tlARAISllIMe, Pi 171Z8'0,01 ALAN M BLACK Esa BLACK ETAL 740 HAHILTON MALL ALLENTOWN PA 18101 AMount R...ltt.d 11,...11111.111.911 RUTH V MAKE CHECK PAVABLE AND REHIT PAVHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 NOTE. To Insur. prop.r cr.dlt to your .ccount, sub.lt tho upp.r portion of this for. with your t.. p.y..nt. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES .... R-EY:48:s-EX--AFP--Coi:-97i-----iiw-N"oficif-OF--nET"ERHiiiATiiiN-AiiD-~SSES!fHENif-------------------.-------. OF PENNSVLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF MUL LER RUTH V FILE NO.2l 96-0878 ESTATE TAX DETERMINATION ACN 201 1. Credit For State Death Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 20.985.08 3. Inheritance Tax Assessed by Other Stetes or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due TAX CREDITS: PAVMENT DATE DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID RECEIPT NUMBER :;, " DATE 03-30-98 .00 20.985.08 .00 TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 elf TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED If TOTAL DUE IS RefLECTED AS A "CREDIT" ICRI, YOU HAY BE DUE A REfUND. SEE REVERSE SIDE OF THIS fORH fOR INSTRUCTIONS. I ~. /. ~" "If PAID AfTER THIS DATE, SEE REVERSE SIDE fOR CALCULATION OF ADDITIONAL INTEREST. ... 1,....t..'Kl', '.---1 MCCARTHY, ANEWALT &' ALPERT, II I' --.I ~.y-_..~_-....I IMNIHK.M_C^RIIIY 1110M^S C. ^N[\\~n HOUl'HI ^^I.PI'HI "1 I ll\ Mil IIU\\',\MO\ U'~IIIN "'llIU\HIUIII,.t. April 2, 199B Register of Wills Cumberland County Courthouse One Courthouse Square carliola, PA 170t3 In re: Estate of Ruth V. Muller File No. 21 96-0B7B Dear Sir/Madam: Enclosed please find a check in the amount of $21,663.59 which represents additional tax due on this Estate as assessed by the Department of Revenue along with the original and a copy of the Department of Revenue statement. Please time-stamp the copy of the statement and return the same to my office in the enclosed envelope. Very truly yours, ~4~ Robert A. Alpert RAA:peb Enclosures '~')r. I~ :. ';. J OJ HO II.\MII.TON STREET' HU'NTOII'N, 1\\ INIOI THEPIIONE(610) 417.H55'I'^X (610) i17.5670 " '" ...~ ... . " p.~~.'IU8~' II .,.,.. ~, uI ,I.J.'UI .In,n, ~U8 " ZI61 'ZI J.q..,.o .JO,.q JO UO eUI~p l'U.p.,.p '0 '."'1] INOI!'^H1S~ >J c ,. ..,'. ~ - . , ". , . ,. .....,f'. , , . r .\ ) , " .. .1 . ~ ~. )- '. . ... . . , \ '! , ~ .\ ; ~. .. . .. I " '. ..~ .:~ , I J 'i' i' ". ~~' ~ -, , .,' .--' -r- ,- 1-:" ,. .~----:" ~ - ~ ,. -~.'~ 1'\ '" I '\t INHERITANCE TAX RETURN RESIDENT DECEDENT COMMO"WI'"'' 01'"'''''''''''' (TO BE FILED IN DUPLICATE DlrA.,MrtH Of R(V(tIU( "..",fJ:U~'1'l:" 0<Jl1 WITH REGISTER OF WILLS) (OUlm COOL ';.1;'"i~~";' 'R~t~ 'v':"""""" 'l'''q;,"n;-:;~D':i'~':' '~~9':c~'~::~6'~5 U;,?~'~/'9;-uTA~~Yi~7~~-- C Cil r~~~{,~~'l~~d 17013-7621 '~~ll'~;';""^;~h~; "~ :"" '"" .,""" ,"".." rT{'f~~~'~~U~l.;uo~f'.3u3;i~c9'~~i:i;tU(liO'i"--' EX 1. Original Return 0 2. Supplemental Relurn 0 3. Remainder Relurn (lor date. 01 doath prior to 12.13.82) o S. Federal E1tate Tall Relurn Required 1 _8. ~ , IHV.UOOUtI1'HI I- ill Ii! ... ... a ... I- ~~'" ...0:" ......... :caa ...0:-' It'" '" .hI- ...ill a:a a::z: :::l~ o 40. Futuro Inlorlnt Compromi1e (for dolen 0' death oher 12.12.82) oecedenl Died Te1tale eX 7. Detedent Maintained 0 liying Tru,' (Mach copy 01 Willi (Mach copy 01 T.u.') ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO. NAMt COMPUTE MAli lUG "DOU~~ -... ,.... Alan M. Black, Esq. Black, McCarthYI'^newalt 740 Hilmi1ton 'lill1 ~ , Allentown, PA 18101 ~ ..... "~'. . ,r" ~(~ o A. [X6. limited ellale fOR OATIS Of D[ATII AnlR 12131191 CHICK HlRl If A SPOUSAL POVERTY CRlDIT IS CLAIM[O I flU HUMBlR ]'1'J(, - 00R7f1 YlAB NUM8l B :z: a 5 := t: ... '" ... ... a: 1. Real EIlate (Schedule Al 2. Stock. and BondI (Schedule B) 3. CloI"ly Held 51oddPorlnenhip lnler.l' (Schedule C) ll. Mor1goS" and Not., Receivable (Schedule 0) 5. Cosh, Bonk OeposiU & Miscellaneous Penonel Properly (Schedule E) 6. Jointly Owned Properly (Schedule F) 7. T,anl!'" (Schedule GI(Schedulel) 8. Tolal Gron Aue" (Iolollin.. ,.7) 9. Funerol Expen\es. AdminiSlrative Cas", MilColloneouI bpe".., (Schedule H) 10. Oebts, Mortgage liabilities, liens (Schedule I) 11. Total Deductions (IDlollin.s 9 & 101 12. Nel Value 01 eslot. (line 8 minus line 11) 13. Charitable and Gov.rnmental BequI"s (Schedule J) IA. Ne' Value Subject to Tax (line 12 minus line 13) 15. Spousal Tran,fen (for dates of death after 6.30.94) See In,'rudion' 'or Applicable Percenlage an Reverse Side. (Indude valuo, from Schedule K or Schedule M.) 16. Amounl of line 14 tOlloble ot 6% role (Indude value, hom Schedule K or Schedule M.I 17. Amounl of line 14 to...oble 01 15% rote (Include value, from Schedulo K or Schedule M.) 18. Principal tOil due (Add to... from line' 15, 16 ond 17.) 19. Credih Spou,ol Poverty Credit Prior Payments Total Numbor of Safe Dopo,il Bou, & 1\lpert, p.e ._ J (1) 12) P) (41 (5 ) -ll- 23,785.00 -0- 4,823.07 ---------.- '_: Z a ~ I- '" ... :E a ... .. '" I- -------_._-~ + ~n_____.___ --.- + (6) -0- (7)Ul,200.31 8,276.18 -0- (8 ) 359,808.38 (q) . 8,276.18 351,532.20 -0- 351,532.20 -0- (10) (151 332,981.31 1161 n__~~220. 8.9____ (11) (121 (13) (141 o x.__= K .06 = .__1.!..!!~_~ 0 5 1171.__._______uu___ _uK .15 = -~_._---------_._-- (18) 1,113.05 Di\Count Inlcrest -0- (1ql (20) 20. If line 19 is grealer than line IB, enter Ihe difference on line 20, Thi, i, the OVERPAYMENT. a O'et:r.n~lI'H,.t"TI'll.'ll'.l'I'II(..tlll(~.'..'I~tr.1"'I.lll.'l'.I'U.I''''JlIlcl'l ---.-----...---..---------- .-- 1,113.05 ---- 0-::'-" - -'1;113:05 (211 121AI 121BI 21. Uline lB i, greater Ihon Une 19, enter the difference on Li"e 2\. Thi, i, Ihe TAX DUE. A. Enler the inlere,t on the balance due on line 21 A B. Enler Ihe 10101 01 line 21 and 21A on Line 21B. This is the BALANCE DUE. Mob Check Payable to: Register o' Wills, A!lent ~~ BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH -< -< . Under penaltie, 01 perjury, I dec1arelhat I hO'le e...amined this relurn, i"c1uding occam ponying schedule, and slalements. and 10 the best 01 my it"owlodgo and beliel, it i, true, correct and complete. I declare that 011 real enlale ha, boen repolted at true maf~el value. Dedarotion of preparer other than the pellonol reprosentative is based on 011 information 01 which prepofer ho' a"1_it~~~go,____ __ __ _ .__n.___. .,--- ----.----~.----. --------- ---.--.----. -..-.---.------ rr.~:~:}1l:ue'O!J""m.~~~ (..;~T(,., ,)J;. ~ Le;, .~'1-.s~t.J.<.~lr4 /^'t1 J S o'1'{ <;-7 "o...,u"o.' ""Ai.. olHlilHiN,f.1.i"""A"'" -- .-. A06.",' { . 0',(" / Act '48 of 1994 provldel for the reduction of the tax rotellmpoled on tho not valuo of transfors to or for the u.e of the Ipoule. The ratel 01 prelcrlbed by tho Ilotute will be: . 3% (.03) will be applicable for eltatel of decedenll dying on or after 7/1/94 and before 1/1/96 . 20/0 (.02) will be applicable for ellatel of decedenll dying on or after 1/1/96 and before 1/1/97 . 1 % (.01) will be applicable for .Itates of decedents dying on or after 1/1/97 and before 1/1/98 . Spousal transfers occurring on or after 1/1/98 will be exempt from inheritance tax. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (.....) IN THE APPROPRIATE BLOCKS. YES NO 1. Did decedent make a transfer and: a. retain the use or income of the property trans/erred, ....................................................... X b. retain the right to designote who shall use the property trans/erred or its income, ............... c. retain a reversionary interest; or ................................................................................... X X d. receive the promise for life of either payments, benefits or care? ....................................... 2. If death occurred on or before December 12, 1982, did decedent within two yeors preceding death transfer property without receiving adequate consideration? If death occurred alter December 12, 1982, did decedent tronsfer property within one year of death without receiving adequate considerotion?..... ........... ...... ........ ................ ..... ...... ....... ................ .................. X 3. Did decedent own an 'in trust for' bank account at his or her death?..................................... IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YESr YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. X X . '~.''''''.n .., MCCAIUHY, ANEWAIT & ALPERT, I 1.,' _--1 ~ ( /,'R , ." \ .' t<-l } , / LI.I+l2 Ir, U!ir'ljSil,r~ .. a:, :~ \', ~ n.3 2 i- f',: :. t:r;~'-r-,-;:'~tf.:' 't. 04/o:.3.i'~.18!t5 >. ,.--.)... _,.__..J . ~ t":"'1"" =,r REr-ISTEP. or !'7ILr~s cmlBERr~llJm C0l1:.1TY COURTHOUSE ONE COll~TlI(,"Rr-: R':'UlIPE CAP.LIRLF. D^ 17013 ~..- c:.:,: \0 I .-. r.;';':A U \!' 0)(. ct .. " .j '..J' '; r,.~".. ... \"0\':)-"'l~'2. 0'2. '",111",111..""11,.11",11",11.1,1.",1.111",,,,1111.,,1 .~~..,-.. .-..,,,....~.. .....- .....- ..,~.-.,,,,,---- i' ",,;. I . . , l. , .' ~, '. '.. " ,,-, ... . . q' ~., ) '. . , '(1 .. ~,~ . ,} .;. ,.' r l"" , . ) \ I . . -1._ " . ., ..;' .~ .1 i t .. \. ". ~. l' .," .f . ---._- ,--- .__:.;)f1I --~. _""':" fif" -~'. .. ..--' " . UV.IS06".. II III COMMONWEALTIt OF PENNSYlVANIA INltERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE "C-2" PARTNERSHIP INTEREST REPORT ------.--. . -------_..-....-_._-~.- .m_ -FilENU/;fBER ] 99(i-00ll7A ESTATE OF Muller, Ruth V. 1. Namo 01 Partnonhip P-B AGS Genesis Income p" rt-L.. prudentinl Securitics, Inc. 199 Wnter St., 16th Fl. New York, NY 10292-0116 94-302ll298 Fodoral!. D. Numbor (A, por Farm 1065) Dale Busln... Commenced Addro.. BUlintlS Adivity 2. Clallification of Partnership: oOonoral ~limitod oOthor Oeced.nt WOI a 1 imi tcd partner. If dlcldent was 0 limil.d partn.r, provide initiallnv"lment S 3. BALANCE Of CAPITAL ACCOUNT PARTNER'S NAMES % Of INCOME % OF OWNERSHIP SALARY ~ Ruth V. Muller ~ Other Partners Unknown c. .03062 D. 4. E,timatod Valuo of dl<odonl" Intoroll: S 4, 200 . 00 5. Amount and typo of partnorship Indoblodno.. 10 docodonl at dato of doath: S 6. Was there lif. insurancI payable. upon the death of dlCldent, to the partnlnhip' DYe. [llNo If Y'" Co.h Surr.ndor Valuo: S Not pracood, payablo: S Ownor of Policy: 7. Was there a wri".n partnership ogre.menl in ,Ked ollhe time of thl deceden", death' DYe, 0No If yo., anath copy of ogr..ment. 8. Did th. partnership have an Int.r.st in any oth.r pOr1nerships or corporation' Dyes rnNo If yes, report the necenary Informotion on a separate sh..t, Including Schedule "C..1" or "C.2" far each interest. 9 Old tho docodonl" Inloro.t in tho partnorshlp chansoln Iho yoar bolaro doath if tho dato 01 doath was an or akor 12/13/82 or if doath accurrod prior 10 12/13182 In Ihela.t two yoan' DYe, ~Na If yes, explain: 10. Wo, Iho dl<odonl rolalod to any 01 tho athor partners' Dy.. mNa If yes, explain: 11. Was the partnership dissolved or Iiquidoled after decedenl's death' Dyes (X]No If yes, report all the related informalion, Including copies of the Sales Agreement and/or Settlement Sheet. 12. Wa.lh. docodont', ,tack .ald' Dyo, IlQNa If yes, provide a copy of the agreement of sale, elc. 13. Please submit the following information: A. A detailed description showing the melhod af computalion utilized in lhe valuation of the decedenl's interest. B. Complete copies of Financial stotemenls or complete copies ohhe Federal Tax Returns (Form 10651 for the year of dealh and A preceding years. C. If the Company awned Real Estate, furnish a lis' showing the complete address'es and estimaled fair Markel Value". If Real Estale Appraisals have been secured, please attach copi.s. 14. ALL OTHER INFORMATION RELATIVE TO AFFIXING THE TRUE VALUE OF THE DECEDENT'S INTEREST SHOULO ACCOMPANY THIS . SCHEDULE. '(Y,t!06 U. II III COMMONWEAlTI1OF PENN5YlVANIA INtlERITANCE TAX RETURN RE51DENT DECEDENT SCHEDULE "C-2" PARTNERSHIP INTEREST REPORT Muller, Huth V. fiLE NUMBER 1996-00878 ESTATE Of 1. Namoof Pa~nonhlp Summit TilX Exempt L. P. I I Prudential Securities, Inc. 199 Water St., 16th Fl. New York, NY 10292-0116 Addrtll Fodorall. D. Numbor (A. p.r Farm 1065) Dale Busin." Comm.nc.d 13-3370413 Busine" Activity 2. Clo"ilicalion of Portnership: OG.nerol Q'llimil.d DOth.r Oec.dent was 0 1 imi ted partner. If decedent was 0 limited partner, provide initial investment S 3. PARTNER'S NAMES % OF INCOME % Of OWNERSHIP SALARY BALANCE OF CAPITAL ACCOUNT .00811 .01081 .00811 .01081 1-=.0- -.-t _J. n___----1 A. estimat.d Value of deeedonl's inlerest: S 8,272.50 5. Amount and type 01 partnership indebl.d"en ta deCldent at date of death: S 6. Was there lif. insurance payable, upon the death of decedent, to the partnership' DVes ~No II y... Ca.h Surr.nd.r Valu.: S N.t pracoed. payable: S Own.r of Policy: 7. Was there a wrinen partnership agreement in effect at the time of the decedent's death' DVes QgNo If yes, attach copy of agreement. 8. Did the partnership have on inlerest in any olher partnerships or corporation' DVes [XNo If yes, report the neeenary information on a sflparate sheet, Including Schedule "C.l" or "C.2" for each interest. 9 Old the decedent's Interest In the partnership change in the year before death if the date of death was on or aher 12/13/82 or if death occurred prior 'a 12/13/82 In Ihe 10"two yea..' Dy.. DNa If yes, explain: 10. Wa. ,he deced.n' rela'ed 'a any of ,h. oth.r pa~ne..' my.. DNa II ye.. explain: Husband, Arthur R. ~uller. has a .01081% shilrl'> in Partnershir> 11. Woo ,he pa~ne..hip dillolved or liquidaled oher decodenl'. dea,h' DYe. UlNa If yes, report all the related information, Including caples 01 the Sales Agreement and/or Seulement Sheet. 12. Wa.,he dec.denl'. .Iock .oldl DYe. mNo If yes, provide a copy of the agreement of sale, ele. 13. Please submit the fallowing information: A. A detailed description showing Ihe melhod of compulation ulilized In the valuation of Ihe decedent's interest. B. Complete copies of financial statements or complete caples ohhe Federal Tax Returns (Form 1065) for the year of death and A preceding years. C. If the Company owned Real estote, furnish a list showing the complele addreu/es and estimaled Fair Market Value!s. II Real Estale Appraisals have been secured, please anach copies. 14. ALL OTHER INFORMATION RELATlVETO AFFIXING THETRUE VALUE OFTHE DECEDENT'S INTEREST SHOULD ACCOMPANV THIS . SCHEDULE. llV.U06 lh (1"1 COMMONWEAlTIl OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE "C-2" PARTNERSHIP INTEREST REPORT 11uller, Ruth v. -----~fm-NUMiiER ] 9lJ1i-OOR7R ESTATE Of ~.._..---~------_._--- \. Nom. of Partn.rshlp Summi t Tax Exempt J,. p . Prudential Securities, Inc. 199 Water St., 16th Fl. New York, NY 10292-0116 III Fod.,all. D. Numb., 13,3442249 (As p.' Fa,m 10651 001. Busln." Camm.nc.d Add,... Buslneu Adivity 2. Clanificalion of Partn.rship: OG.n.ral K1Umit.d OOlh., Dec.d.nt was a limi ted partner. If dec.den' was a limited partner, provide InitiallnvIS'ment S 3. PARTNER'S NAMES % Of INCOME % Of OWNERSHIP SALARY BALANCE Of CAPITAL ACCOUNT A. Ruth V. Huller ~ Other Partners Un know c. D. ~. Estlmol.d Volu. of d.c.d.nl's Inl.r..t: S 11, 312 . 50 5. Amaunl and typo of partnonhlp Ind.bt.dn... 10 d.c.d.nt 01 dol. of d.ath: S 6. Was there lif. insuranc. payable, upon th. death of dlcld.nl, to ,h. partn.rship' Dyes ~No If y.s, Co.h Surr.nd., Valu.: S N.I prac..ds payobl.: S Own.r 01 Policy: 7. Was there a wrin.n partnership agre.m.nt In .Hed at th. time of the decedent's death' DYes [S)Na If yes, anach copy of agr..ment. B. Did the partn.rship have an intere" In any other partnerships or corporation' Dyes [2}Na If y.s, r.port the necenary Information on a "parole sheet, including Schedule "C.l" or "C-2" for each interest. 9 Did Ih. d.c.d.nl'slnl.,..t In Ih. partn.rshlp chong. In th. y.ar b.fa,. d.ath If Ih. dol. 01 d.ath was on or oh.r 12/13/82 or if d.ath accurr.d prior 10 12/13/82 In th.last two y.ars! Oy.. KlNa If y.s, .xplaln: 10. Was Ih. deced.nl r.lal.d 10 any of the ath.r partn.rs! Oy.s [}lNa If y.., .xplain: I\. WAS th. partn.rshlp di..aly.d or Ilquldal.d ah., d.c.d.nl's d.ath! Oy.. llilNa If yes, r.port all the relaled Information, Induding caples of the Sales Agreement and/or Senlement Sheet, 12. Was Ih. d.c.d.nl's .tock sold! Oy.. I2llNa If yes, provide a copy of the agreement of sale, etc. 13. Plea II submit the following information: A. A detailed description showing the method of computalion utilized in lhe valualion of the decedent's inlerest. B. Complete copl.. of Financal statements or complele copi.. of~he Federal Tax Returns (Form 1065) for the year of death ond A preceding years, C. If the Company owned Real Eslate, furnish a list showing the comple'e oddreu/.s and estimated fair Mar~el Value", If Real Estale Appraisals hove been secured, please anaw copi.s, U. ALL OTHER INFORMATION RELATIVE TO AFFIXING THE TRUE VALUE OF THE DECEOENT'S INTEREST SHOULD ACCOMPANY THIS SCHEOULE. ."1.',',, . ,. 'i>'l~,.il n-o.;.':r;.\I\ .... .If, ~.... (()MMl)tIWI AIIlI 01 1'1 tHl~.lI.'AllI^ nun IlIlAHff tAl f11 Ill.,,, III ~llllfnlJl(l1l11l1 SCHEDULE F JOINTL V -OWNED PROI'EIHV Muller, Ruth V. I fIl[ UUMII[R 199G-OOIl'lR .---. ---..' . iSlAhor Jolnl 10"onl(,I: NAME A. Arthur R. Muller 95 Ege ADDRESS --'--- Drive, Carlisle. P 17013:76 1 RELATlONSllII' TO DEC[O[NT Spouse II. c. Jolnlly..owned proporty: ITEM LETTER DATE FOR NUMBE' JOINT MADE DESCRIPTION OF PROPERTY TOTAL VALUE DECO'S DOLLAR VALUE OF TENANT JOINT OF ASSET % INT. DECEDENT'S INTEREST 1. A Household Goods 1,670.00 Exempt 2. A Farmers Trust Checking Acct. #1267396 8,986.26 Exempt Funds held jointly by decedent and her husband Arthur R. Muller 3. A Cumberland Crossings Retirement Community Refund 121,275.00 Exempt . -'---~---~'-,", ---~- -. - TOT At (Aho enter on line 6, Recopitulalion) S -0- .- - (It morl' space is needed insert addItional dlCt'1t 01 some size' IIVUIIIl'I'.1I1 ESTATE OF ITEM NUMBER SCHEDULE H J FUNERAL EXPENSES, . ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES _u Ploaso Print or Type rLE NUMBER 1996-00878 !t.~~\,Q ~~~ (OMMOUW[All" or PCU"~Yt\'MIIA IUlI[RIIAN([ lAX .[JURN R[$ID[NT O[([OUn Muller, Ruth V. DESCRIPTION 1. . A. Funorol Expenses: Ewing Brothers Funeral Home Carlisle, PA 1. B. Administrative Costs: 2. 3. 4. C. 1. 2. 3. '4. 5. 6. 7. 8. Personal Represenlolive Commissions to Arthur Muller, Jr. JEstimat Social Security Number 01 Personal Representolive: 184 - 3 8 18 q 0 1997 Year Commissions paid Allorney Fees Black, McCarthy, Anewalt & Alpert, P.C. (Estimated) Family Exemption Claimant Arthur R. Muller, Relationship Sr. Address 01 Claimant 01 decedent's death Slreel Address 95 Ege Drive Husband City Carlisle Zip Code17nl,-7F;'l State P A Probole Fees - Cumberland County Register of Wills Miscellaneous Expenses: TOTAL (Also onler on line 9, Recopitulolion) (If morc space is needed, insert additional sheots of same size.) AMOUNT 1,459.70 1,716.48 1,500.00 3,500.00 100.00 S 8,276.18 I~ J ". .~ ""-.:; " u ,," ~' " ." - :y ..-'\ ..J ...\::) ''S estate herein disposed of, or any port thereof, or on any bequest or deville containod in thio my Laot will (which term wherever uoed herein sholl include any Codici I hereto), be paid out of my residuary estate and :.;hall not be charged to or against any recipient, beneficiary, transferee or owner of any ouch property or interest:.; in property included in my estate for such tax purposes. (2) All such taxes in respect to any property or interests in property included in my gross estate under sections 2035, 2036, 2037, 2038, 2039, 2040, 2041, 2042, and 2044 of the Internal Revenue Code shall be charged against and paid by the recipient or beneficiary of such property or interest in property or from the property or interest in the property, provided, however: (a) there shall be no apportionment against any donee or recipient of any such property or interest in property which is a qualified charity under section 2055 and the property or interest in property was allowed in my federal estate tax proceedings as a charitable deduction; (b) there shall be no apportionment against my husband, if he is a donee or recipient of any such property or interest in property and the property or interest in property was allowed in my federal estate tax proceedings as a marital deduction under IRC section 2056. The amount of the tax to be charged against such donee or recipient shall be determined by multiplying a fraction (the numerator of which shall be the federal estate tax value of the property to be apportioned as finally determined in my federal estate tax proceedings and the denominator of which shall be the total value of my taxable estate for such federal estate tax purposes) times the net amount of such taxes payable by my estate after the application of all credits against such taxes. ITEM IV I give and bequeath all of my personal and household effects of every kind including but not limited to furniture, appliances, furnishings, pictures, silverware, china, glass, books, jewelry, wearing apparel, boats, automobiles, and other vehicles, and all policies of fire, burglary, property damage, and other insurance on or in connection with the use of this property, as follows: (1) I may leave written memoranda disposing of certain personal property. Any such item of tangible personal property shall pass according to the terms of such memoranda in existence at the time of my death. If no such written memoranda are found or identified by my PERSONAL REPRESENTATIVE within ninety (90) days after my PERSONAL REPRESENTATIVE'S qualification, it shall be conclusively presumed that there are no such memoranda and any subsequent discovered memoranda shall be ineffective. Any property given and devised to a beneficiary who is not living at the time of my death and for whom no effective alternate provision has been made shall pass according to the provisions of the following Page 2 of the will of RUTH V. HULLER ~ ~ .~ "'. ~ paragraph, and not pursuant to any anti-la~;e statute. (2) In default of such memoranda, or to the extent such memoranda do not completely or effectively dispose of such property, I give and bequeath the rest of my personal and household effects of every kind to my husband, AR'l'HUR R. MULLER, if he shall survive me. If he shall not survive me, I give and bequeath all this property to my children surviving me, in approximately equal shares; provided, however, the issue of a deceased child surviving me shall take per stirpes the share their parent would have taken had he or she survived me. If my children and issue do not agree to the division of the said property among themselves, my PERSONAL REPRESENTATIVE shall make such division among them, the decision of my PERSONAL REPRESENTATIVE to be in all respects binding upon my issue. If any beneficiary hereunder is a minor, my PERSONAL REPRESENTATIVE may distribute such minor's share to such minor or for such minor's use to any person with whom such minor is residing or who has the care or control of such minor without further responsibility and the receipt of the person to whom it is distributed shall be a complete discharge of my PERSONAL REPRESENTATIVE. ITEM V I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devises) wherever situate and whether acquired before or after the execution of this Will, to the successor Trustees under that certain Trust Agreement between myself as Settlor and myself ~ Trustee executed prior to the execution of this will on, (Jf 1-,1 ,1994. The Trustee shall add the property bequeathed and devised by this Item to the corpus of the above described Trust and shall hold, administer and distribute said property in accordance with the provisions of the said Trust Agreement, including any amendments thereto made before my death. ITEM VI I hereby nominate, constitute and appoint as PERSONAL REPRESENTATIVE of this my Last will and Testament my husband, ARTHUR R. MULLER, and direct that he serve without bond. In the event my husband is unable or unwilling to serve as PERSONAL REPRESENTATIVES, I hereby nominate, constitute, and appoint BARBARA H. SIEGEL, and direct that s/he shall serve without bond. In the event BARBARA H. SIEGEL is unable or unwilling to serve as PERSONAL REPRESENTATIVE, I hereby nominate, constitute, and appoint ARTHUR R. MULLER, JR., and direct that slhe shall serve without bond. Except as otherwise provided herein, if ARTHUR R. MULLER or any successors as herein defined should fail to qualify Page 3 of the Will of RUTH V. HULLER ~ J ~ ~ \;. ~ as Personal Representatives or as Trustees hereunder, or for any reason should cease to act in such capaci ty , the successor or substitute Personal Representative or Trustee shall be some bank or trust company qualified to do business in the state of my domicile at the time of my death, which successor or substitute Personal Representative or Trustee shall be designated in a written instrument filed with the court having jurisdiction over the probate of my estate and signed by AR~01R R. MULLER or if he fails to act, by the Court having jurisdiction over the estate. ITEM VII Whenever the word "PERSONAL REPRESENTATIVE" or any modifying or substituted pronoun therefor is used in this my Will, such words and respective pronouns shall be held and taken to include both the singular and the plural, the masculine, feminine and neuter gender thereof, and shall apply equally to the PERSONAL REPRESENTATIVE named herein and to any successor or substitute PERSONAL REPRESENTATIVE acting hereunder, and such successor or substitute PERSONAL REPRESENTATIVE shall possess all the rights, powers and duties, authority and responsibility conferred upon the PERSONAL REPRESENTATIVE originally named herein. ITEM VIII For its services as PERSONAL REPRESENTATIVE, my individual PERSONAL REPRESENTATIVE shall receive the amount provided by law. If a corporate PERSONAL REPRESENTATIVE shall serve, it shall receive for its services an amount which shall be determined by its standard Fee Schedule in effect and applicable at the time of the performance of such services. If no such schedule shall be in effect at that time, it shall be entitled to reasonable compensation for the services rendered. ITEM IX By way of illustration and not of limitation and in addition to any inherent, implied or statutory powers granted to PERSONAL REPRESENTATIVES generally, my PERSONAL REPRESENTATIVE is specifically authorized and empowered with respect to any property, real or personal, at any time held under any provision of this my Will: to allot, allocate between principal and income, assign, borrow, buy, care for, collect, compromise claims, contract with respect to, continue any business of mine, convey, convert, deal with, dispose of, enter into, exchange, hold, improve, incorporate any business of mine, invest, lease, manage, mortgage, grant and exercise options with respect to, take possession of, pledge, receive, release, repair, sell, sue for, to make distributions or divisions in cash or in kind or partly in each without regard to Page 4 of the will of RUTH V. MULLER ~ ~ ~ ~ \.: .......... tho i ncomo t/lX bani n of Buch iIlH;ot, /Inti i 11 qOlwrll l, to oxorci BO II 1 1 of the poworo in the m/lnllqemont of my Entate which /lny individu/ll could oxercioo in the manllgoment of nimilur property ownod in ito own riqht, upon ouch tormn and conditionn lIO to my PEIlSONAL IlEPIlESENT^,l'IVl~ mllY soom bent, lInd to execute and deliver any and all instrumento and to do all actG which my PEIlSONAL IlEPIlESENTA'l'IVE may deem proper or necessary to carry out the purposes of this my Will, without being limited in any way by the specific grants of power made, and without the necessity of a court order. ITEM X I give to my Personal Representative full discretion to join with my husband or his Personal Representative in the execution and filing of joint income tax returns, to consent for federal gift tax purposes to having gifts made by my husband or by me considered as having been made one-half by me and one-half by my husband and to pay as part of my debts so much of the income and gift tax or taxes assessed as my estate, in the opinion of my Personal Representative, becomes legally liable to pay and, except as otherwise provided herein, to make or consent to any or all elections and to exercise any or all options which may be available under the terms of applicable tax laws. ITEM XI If any share or property hereunder becomes distributable to a beneficiary who has not attained the age of Twenty-One (21) years of age or if any real property shall be devised to a person who has not attained the age of Twenty-One (21) years of age at the time of my death, then such share or property shall immediately vest in such beneficiary, but notwithstanding the provisions herein, my PERSONAL REPRESENTATIVE acting as Trustee may retain possession of such share or property in Trust for such beneficiary until such beneficiary attains the age of Twenty-One (21), using so much of the net income and principal of such share or property as my PERSONAL REPRESENTATIVE deems necessary to provide for the proper support, medical care, and education of such beneficiary, taking into consideration to the extent my PERSONAL REPRESENTATIVE deems advisable any other income or resources of such beneficiary or his or her parents known to my PERSONl.!. REPRESENTATIVE. Any income not so paid or applied shall be accumulated and added to principal. Such beneficiary's share of property shall be paid over, distributed and conveyed to such beneficiary upon attaining age Twenty-One (21), or if he or she shall sooner die, to his or her personal representatives or administrators. Whenever my PERSONAL REPRESENTATIVE determines it appropriate to pay any money for the benefit of a beneficiary for whom a Trust is created hereunder, then such amounts shall be paid out by my PERSONAL REPRESENTATIVE in such of the following ways as my PERSONAL REPRESENTATIVE deems Page 5 of the will of RUTH V. HULLER ~ ~ , " '-.\ .~ ~ ~ ~ ~ best: (1) directly to such benoficinry; (2) to tho leqnlly appointed guardian of such beneficiary; (ll to Dome relative or friend for the care, Dupport and education of ouch beneficiary; (1\) by my PERSONAL REPRESEN'r^,I'IVI~ using ouch nmounts di rectly for such beneficiary's care, support and education. My PERSONAL REPRESENTATIVE as trustee shall have with reDpect to each share or property so retained all the powers and diDcretion conferred upon it as PERSONAL REPRESENTATIVE. ITEM XII My PERSONAL REPRESENTATIVE shall have absolute discretion, but shall not be required, to make adjustments in the rights. of any beneficiaries, or among the principal and income accounts to compensate for the consequences of any tax decision or election, or of any investment or administrative decision, that my PERSONAL REPRESENTATIVE believes has had the effect, directly or indirectly, of preferring one beneficiary or group of beneficiaries over others. In determining the federal estate and income tax liabilities of my estate, my PERSONAL REPRESENTATIVE shall have discretion to select the valuation date and to determine whether any or all of the allowable administration expenses in my estate shall be used as federal estate tax deductions or as federal income tax deductions and shall have the discretion to file a joint income tax return with my spouse. ITEM XIII If it becomes necessary for a representative of my estate to qualify in any jurisdiction other than the State of my domicile at the time of my death, then to the extent that I may legally do so, I hereby nominate, constitute and appoint my PERSONAL REPRESENTATIVE named in this will as my representative in such jurisdiction and direct that such PERSONAL REPRESENTATIVE shall serve without bond. If for any reason my PERSONAL REPRESENTATIVE is unable or unwilling to serve as such representative or cannot qualify as such representative, then I hereby appoint my PERSONAL REPRESENTATIVE named herein to designate (to the extent that it may legally do so) a person or a corporation to serve as my representative and request that such person or corporation shall serve without bond. Any representative named as provided herein (to the extent that it may legally do so) shall have in such jurisdiction all the powers and duties conferred or imposed on my PERSONAL REPRESENTATIVE by the provisions of this will. ITEM XIV For purposes of this my Will, "children" mean the lawful blood descendants in the first degree of the parent designated, "issue" Page 6 of the Will of RmMl V. MULLER ~ - -J ~ \:1 ~. '- , ...... ~ ~ and "deucendnnt:n" mean the lawful blood dencendnnts in any degree of the nnceutor designated; provided, however, that if n person has boon adoptod, thut porson shull be considered 11 child of such adopting parent and such adopted child and hiu issue shall be considered as issue of the adopting parent or parents and of anyone who is by blood or adoption and ancestor of the adopting parent or either of the adopting parents. The terms "child", "children", "issue", "descendant" and "descendants" or those terms preceded by the terms "living" or "then living" shall include lawful blood descendant in the first degree of the parent designated even though such descendant is born after the death of such parent. ITEM XV As used herein, the words "gross estate", "adjusted gross estate", "taxable estate", "unified credit", "state death tax credit", "maximum marital deduction", "marital deduction", "pass", "qualified terminable interest", "qualified terminable interest property", and any other word or words which from the context in which it or they are used refer to the Internal Revenue Code shall be assigned the same meaning as such words have for the purposes of applying the Internal Revenue Code to my estate. Reference to Sections of the Internal Revenue Code and to the Internal Revenue Code shall refer to the Internal Revenue Code amended to the date of my death. ITEM XVI I hereby refrain from exerc~s~ng any power of appointment that I may have at the time of my death. ITEM XVII If any beneficiary and I should die under such circumstances as would render it doubtful whether the beneficiary or I died first, then it shall be conclusively presumed for the purposes of this my will that said beneficiary predeceased me. ITEM XVIII Except as otherwise provided herein, all payments of principal and income payable, or to become payable, to the beneficiary of any trust created hereunder shall not be subject to anticipation, assignment, pledge, sale or transfer in any manner, nor shall any said beneficiary have the power to anticipate or encumber such interest, nor shall such interest, while in the possession of my PERSONAL REPRESENTATIVE or Trustee, be liable for, or subject to, the debts, contracts, obligations, liabilities or torts of any beneficiary. Page 7 of the will of RUTH V. MULLER , ;'! ' , . ". Ie TRUST AGREEMENT This Agreement made this III day of 0 ( ,;-' , 1994, between RUTH V. HULLER, hereinafter referred to as the Settlor and Runl V. HULLER, hereinafter referred to as the Settlor-Trustee. ARTICLE I FAMILY DEClARATION As of the sigining of this Trust Agreement, the Settlor is married to ARTHUR R. HULLER (hereinafter referred to as Settlor's wife), and the Settlor has four (4) living children, namely BARBARA H. SIEGEL, CAROL H. D'AMICO, ARTHUR R. HULLER, JR., and SUSAN H. CALAHAN . ARTICLE II TRUSTEE SUCCESSION IF SETTInR DIES OR BECOHES INCAPACITATED ( If the Settlor-Trustee dies or is adjudicated to be incompetent or in the event that the Settlor-Trustee is not adjudicated incompetent, but by reason of illness or mental or physical disability is, in the opinion of ARTHUR R. HULLER, unable to properly handle the Settlor's own affairs, then and in that event the Trustee named below shall immediately become the Trustee under this Trust Agreement. The Settlor names ARTHUR R. HULLER as the Successor Trustee. Third parties may rely on an affidavit by the Trustee named above stating that the Successor Trustee is now acting as Trustee hereunder. ARTICLE III DESCRIPTION OF PROPERTY TRANSFERRED The Settlor has paid over, assigned, granted, conveyed, transferred and delivered, and by this Agreement does hereby pay over, assign, grant, convey, transfer and deliver unto the Trustee the property described in Schedule A, annexed hereto and made a part hereof, and has caused or will cause the Trustee to be designated as beneficiary of those life insurance pOlicies described in Schedule B, annexed hereto and made a part hereof. These insurance policies, and any other insurance policies that may be delivered to the Trustee hereunder or under which the Trustee C:, may be designated as beneficiary, the proceeds of all such policies - 1 - ~,ri (\\. ( ( (. being payable to the 'l'rustee, and any other property that may be received or which has been received by the 'l'rustee hereunder, as invested and reinvested (hereinafter referred to as the "Trust Estate"), shall be held, administered and distri buted by the Trustee as hereinafter set forth. AUTICLE IV SETTI.OR'S RIGHTS UNDER I.IFE INSURANCE POI.ICIES During the Settlor's life, the Settlor shall have all rights under any life insurance policies payable to the Trustee, including the right to change the beneficiary, to receive any dividends or other earnings of such policies without accountability therefor to the Trustee or any beneficiary hereunder, and may assign any policies to any lender, including the Trustee, as security for any loan to the Settlor or any other person; and the Trustee shall have no responsibility with respect to any policies, for the payment of premiums or otherwise, except to hold any policies received by the Trustee in safekeeping and to deliver them upon the Settlor's written request and upon the payment to the Trustee of reasonable compensation for services. The rights of any assignee of any policy shall be superior to the rights of the Trustee. If any policy is surrendered or if the beneficiary of any policy is changed, this Trust shall be revoked with respect to such policy. However, no revocation of the Trust with respect to any policy, whether pursuant to the provisions of the preceding sentence or otherwise, shall be effective unless the surrender or change in beneficiary of the policy is accepted by the insurance company. Upon the death of the insured under any policy held by or known to, and payable to, the Trustee, or upon the occurrence of some event prior to the death of the Settlor that matures any such policy, the Trustee, in its discretion, either may collect the net proceeds and hold them as part of the principal of the Trust Estate, or may exercise any optional method of settlement available to it, and the Trustee shall deliver any policies on the Settlor's life held by it and payable to any other beneficiaries as those beneficiaries may direct. Payment to, and the receipt of, the Trustee shall be a full discharge of the liability of any insurance company, which need not take notice of this agreement or see to the application of any payment. The Trustee need not engage in litigation to enforce payment of any policy without indemnification satisfactory to it for any resulting expenses. - 2 - trA rv-. \ ( , An'l'JCU: v l'~SIQHS POR SETTLOR ANI) SET'l'LOR' S SPollSE IllilUNG SE'l'Tr.on'S l.U'E'rIHE 'l'he Trustee shull hold, manage, invest and reinvest the 'l't"ust. Estate (if any requires such management and investment) and shall collect the income, if any, therefrom and shall dispose of the net income and principal as follows: (1) During the lifetime of the Settlor, the Trustee shall pay to or apply for the benefit of the Settlor all the net income from this Trust. (2) During the lifetime of the Settlor, the Trustee may pay to or apply for the benefit of the Settlor such sums from the principal of this Trust as in its sole discretion shall be necessary or advisable from time to time for the medical care, comfortable maintenance and welfare of the Settlor, taking into consideration to the extent the Trustee deems advisable, any other income or resources of the Settlor known to the Trustee. ( (3) The Settlor may at any time during her lifetime and from time to time, withdraw all or any part of the principal of this Trust, free of trust, by delivering an instrument in writing duly signed by her to the Trustee, describing the property or portion thereof desired to be withdrawn. Upon receipt of such instrument, the Trustee shall thereupon convey and deliver to the Settlor, free of trust, the property described in such instrument. (4) In the event that the Settlor is adjudicated to be incompetent, then and in that event the Successor Trustee may during the Settlor's lifetime, in addition to the payments of income and principal for the benefit of the Settlor, pay to or apply for the benefit of the Settlor's husband, ARTHUR R. HULLER, such sums from the net income and from the principal of this Trust as in its sole discretion it shall determine to be necessary or advisable from time to time for the medical care, comfortable maintenance and welfare of the Settlor's said husband taking into consideration to the extent the Trustee deems advisable, any other income or resources of the Settlor's said husband known to the Trustee. ARTICLE VI SE'I'TI.OR' S RIGHTS TO AMEND. CHANGE OR REVOKE nlE TRUST AGREEMENT The Settlor may, by signed instruments del i vered to the (...... Trustee during the Settlor's life: (1) withdraw property from this - 3 - \ 'f, Q ~V\ x'\ " c ( (,. 'I'rust in any amount and at any time upon givin<j t'UilSOnlllJlu noticu in writing to the 'I'rustee; (2) add other property to thu 'I't.ust; (3) change the beneficiaries, their respective shares and the plan of distribution; (4) amend this Trust Agreement in lIny othor respect; (5) revoke this Trust in its entirety or any provision therein; provided, however, the duties or responsibilities of the 'l'rustee shall not be enlarged without the Trustee's consent nor without satisfactory adjustment of the Trustee's compensation. ARTICLE VII DISCRETIONARY PROVISIONS FOR TRUSTEE TO DEAL WITH SETTLOR'S ESTATE AND MAKE PAYMENT OF DEBTS AND TAXES After the Settlor's death, the Trustee, if in its discretion it deems it advisable, may pay all or any part of the Settlor's funeral expenses, legally enforceable claims against the Settlor or her estate, reasonable expenses of administration of her estate, any allowances by court order to those dependent upon the Settlor, any estate, inheritance, succession, death or similar taxes payable by reason of the Settlor's death, together with any interest thereon or other additions thereto, without reimbursement from the Settlor's PERSONAL REPRESENTATIVE or administrator, from any beneficiary of insurance upon the Settlor's life, or from any other person. All such payments, except of interest, shall be charged generally against the principal of the Trust Estate includable in the Settlor's estate for Federal estate tax purposes and any interest so paid shall be charged generally against the income thereof, provided, however, any such payments of estate, inheritance, succession, death or similar taxes shall be charged against the principal constituting Trust B and any interest so paid shall be charged against the income thereof. The Trustee may make such payments directly or may pay over the amounts thereof to the PERSONAL REPRESENTATIVE or administrator of the Settlor's estate. Written statements by the PERSONAL REPRESENTATIVE or administrator of such sums due and payable by the estate shall be sufficient evidence of their amount and propriety for the protection of the Trustee and the Trustee shall be under no duty to see to the application of any such payments. The Trustee shall pay over to the PERSONAL REPRESENTATIVE of the Settlor's estate all obligations of the United States Government held hereunder which may be redeemed at par in payment of federal estate taxes. ARTICLE VIII CREATION OF TRUST B AND SHARE A Upon the death of the Settlor, the Trustee shall divide the Trust Estate (Which shall include any property which may be added - 4 - " ( \,/\ (,.\ '\' (~ , ( <' . ". from the Settlor's generul ostuto) uu lollows: (1) If the Settlor ill survivad by her huulJund, AH'l'IIUn H. HULLER, the Trustee shall divide the Trust Estate into Two (2) separute shares, hereinafter designated as Share "A" lInll 'l'rust "b". Share A shall be composed of cllsh, securities or other property of the Trust Estate (undiminished by any estate, inheritance, succession, death or similar taxos) having a value equal to the maximum marital deduction as finally determined in the Settlor's federal estate tax proceedings, less the aggregate amount of marital deductions, if any, allowed for such estate tax purposes by reason of property or interests in property passing or which have passed to the Settlor's said husband otherwise than pursuant to the provisions of this Article; provided, however, the amount for Share A hereunder shall be reduced by the amount, if any, needed to increase the Settlor's taxable estate (for federal estate tax purposes) to the largest amount that, after allowing for the unified credit against the federal estate tax, and the state death tax credit against such tax (but only to the extent that the use of such state death tax credit does not increase the death tax payable to any state), will not result in a federal estate tax being imposed on the Settlor's estate. The term "maximum marital deduction" shall not be construed as a direction by the Settlor to exercise any election respecting the deduction of estate administration expenses, the determination of the estate tax valuation date, or any other tax election which may be available under any tax laws, only in such manner as will result in a larger allowable estate tax marital deduction than if the contrary election had been made. The Trustee shall have the sole discretion to select the assets which shall constitute Share A. In no event, however, shall there be included in this Share A any asset or the proceeds of any asset which will not qualify for the federal estate tax marital deduction, and this Share A shall be reduced to the extent that it cannot be created with such qualifying assets. The Trustee shall value any asset selected by the Trustee for distribution in kind as a part of Share A hereunder at the value of such asset at the date of distribution to Share A of such asset. Share A shall be paid over and distributed to the Settlor's said husband free of trust. Trust B shall be the balance of the Trust Estate after the assets have been selected for Share A. (2) If the Settlor's husband, ARTHUR R. HULLER, shall not survive her, Trust B shall be the entire Trust Estate. Trust B shall be administered as hereinafter set forth. ARTICLE IX TRUST B Trust B shall be held, administered and distributed as - 5 - \ 1'\ 8\ ~. .\ ( follows: (1) commencing with the date of Settlor's death, the Truotee shall pay to or apply for the benefit of the Settlor's said husbflnd until distribution pursuant to Paragraph (3) all of the net income from Trust B in convenient installments as the Trustee in its sole discretion shall determine primarily for the medical care, comfortable maintenance, and education of the Settlor's said husband, taking into consideration to the extent the Trustee deems advisable, any other income or resources of the Settlor's said husband known to the Trustee. (2) Prior to division into shares pursuant to Paragraph (3), the Trustee may pay to or apply for the benefit of the Settlor's said husband such sums from the principal of Trust B in such shares and proportions as in its sole discretion shall be necessary or advisable from time to time for the medical care, education, support and maintenance in reasonable comfort of the Settlor's said husband, taking into consideration to the extent the Trustee deems advisable, any other income or resources of the Settlor's said husband known to the Trustee. ( (3) Upon the death of the survivor of the Settlor's husband and the Settlor, the Trustee shall distribute sums of Five Thousand and 00/100 ($5,000.00) Dollars to each of the Settlor's grandchildren namely, REBECCA SIEGEL, FREDERICK W. SIEGEL, JR., ARTHUR R. HULLER, III, and SCOTT C. HULLER, if they shall survive me. After distribution of those sums the Trustee shall divide this Trust as then constituted into equal separate shares 50 as to provide One (1) share for each then living child of the Settlor and One (1) share for each deceased child of the Settlor who shall leave issue then living. Each share for a living child of the Settlor shall be distributed to such child. Each share for a deceased child who shall leave issue then living, shall be distributed per stirpes to such issue. (4) At such time or in such event as this Trust Agreement makes no provision for the payment of the then remaining trust property, one-half (1/2) of such trust property shall be distributed to the persons who would take, in the proportions they would take, from my estate if I were then to die intestate the owner of such property, according to the laws of the State of South Carolina then in force and effect, and the remaining one-half (l/2) of such trust property shall be distributed to the persons who would take, in the proportions they would take, from my husband's estate if he were then to die intestate the owner of such property, according to the laws of the State of south Carolina then in force and effect. (. '. - 6 - (\; \,'11\ ( AIl'l'ICI.~ X II'mJS'l'~~ SUCC~SSlilli The Trustee shall be subject to tho following: (1) If any individual SUccessor trustee should fail to qualify as trustee hereunder, or for any reason should cease to act in such capacity, the SUccessor or substitute Trustee shall be the next person willing to serve from the list below in the order named: (i) (H) (Hi) ARTIIUR R. HUILER BARBARA H. SIEGEL ARTIIUR R. HULLER, JR. If none of the above named individuals are willing or able to serve, then the remaining successor individual trustee or trustees shall continue to serve without a successor and, if all individual trustees are unable or unwilling to serve, then a majority of the adult beneficiaries shall designate in a written instrument filed with the Court having jurisdiction over this Trust, a successor or substitute corporate trustee which shall be a bank or trust company qualified to do business in the state of the Settlor's domicile and such corporate trustee shall be the sole trustee of this trust. ( ARTICLE XI DEFINITION OF TRUSTEE Whenever the word "Trustee" or any modifying or substituted pronoun therefor is used in this Trust, such words and respective pronouns shall be held and taken to include both the singular and the plural, the masculine, feminine and neuter gender thereof, and shall apply equally to the Trustee named herein and to any successor or substitute Trustee acting hereunder, and such successor or substitute Trustee shall possess all the rights, powers and duties, authority and responsibility conferred upon the Trustee originally named herein. ARTICLE XII SETTING TilE TRUSTEE'S FEE SCIIEDULE If a corporate Trustee shall serve it shall receive an amount which shall be determined by its Standard Fee Schedule in effect and applicable at the time of the performance of such services. If no such schedule shall be in effect at that time, it shall be entitled to reasonable compensation for the services rendered. Cv, - 7 - f.) \.\\\ ,}, . AH'l'lCU; Xlll ( l'OW ~n 0 I' 'l'llILTilllliTJili ( The Trustee is authorized in its absolute discretion with respect to any property, real or personal, at any time held under any provision of this Trust and without authorization by any court and in addition to any other rights, powers, authority and privileges granted by any other provision of this Trust or by statute or general rules of law: (1) To retain in the form received any property or undivided interests in property donated to, 'or otherwise acquired as a part of the Trust Estate, including residential property and shares of the Trustee's own stock, regardless of any lack of diversification, risk or nonproductivity, as long as it deems advisable, and to exchange any such security or property for other securities or properties and to retain such items received in exchange, although said property represents a large percentage of the total property of the Trust Estate or even the entirety thereof. (2) To invest and reinvest all or any part of the Trust Estate in any property and undivided interests in property, wherever located, inclUding bonds, debentures, notes, secured or unsecured, stocks of corporations regardless of class, interests in limited partnerships, real estate or any interest in real estate whether or not productive at the time of investment, interests in trusts, investment trusts, whether of the open and/or closed fund types, and participation in common, collective or pooled trust funds of the Trustee, insurance contracts on the life of any beneficiary or annuity contracts for any beneficiary, without being limited by any statute or rule of law concerning investments by fiduciaries. (3) To sell or dispose of or grant options to purchase any property, real or personal, constituting a part of the Trust Estate, for cash or upon credit, to exchange any property of the Trust Estate for other property, at such times and upon such terms and conditions as it may deem best, and no person dealing with it shall be bound to see to the application of any monies paid. (4) To hold any securities or other property in its own name as Trustee, in its own name, in the name of a nominee (with or without disclosure of any fiduciary relationship) or in bearer form. (5) To keep, at any time and from time to time, all or any portion of the Trust Estate in cash and uninvested for such period or periods of time as it may deem advisable, without liability for any loss in income by reason thereof. ( - 8 - '{\\ \,v' (~. ( (6) '1'0 se 11 or exorcise stoek subscri pti on or conversion rights. (7) '1'0 refrain from voting or to vote shares of stock owned by the Trust Estate at shareholders' meetings in person or by special, limited, or general proxy and in general to exercise all the rights, powers and privileges of an owner in respect to any securities constituting a part of the Trust Estate. (8) To participate in any plan of reorganization or consolidation or merger involving any company or companies whose stock or other securities shall be part of the Trust Estate, and to deposit such stock or other securities under any plan of reorganization or with any protective committee and to delegate to such committee discretionary power with relation thereof, to pay a proportionate part of the expenses of such committee and any assessments levied under any such plan, to accept and retain new securities received by the Trustee pursuant to any such plan, to exercise all conversion, subscription, voting and other rights, of whatsoever nature pertaining to such property, and to pay any amount or amounts of money as it may deem advisable in connection therewith. ( (9) To borrow money and to encumber, mortgage or pledge any asset of the Trust Estate for a term within or extending beyond the term of the Trust, in connection with the exercise of any power vested in the Trustee. (10) To enter for any purpose into a lease as lessor or lessee with or without option to purchase or renew for a term within or extending beyond the term of the Trust. (11) To subdivide, develop, or dedicate real property to public use or to make or obtain the location of plats and adjust boundaries, to adjust differences in valuation on exchange or partition by giving or receiving consideration, and to dedicate easements to public use without consideration. (12) To make ordinary or extraordinary repairs or alterations in buildings or other structures, to demolish any improvements, to raze existing or erect new party walls or buildings. (13) To continue and operate any business owned by the Settlor at the Settlor's death and to do any and all things deemed needful or appropriate by the Trustee, including the power to incorporate the business and to put additional capital into the business, for such time as it shall deem advisable, without liability for loss resulting from the continuance or operation of the business except for its own negligence; and to close out, liquidate or sell the business at such time and upon such terms as it shall deem best. '\., - 9 - ..,' I \i , \. (\l. (14) To collect, receive, and receipt for rents, Issues, profits, and income of the Trust ~stutc. (15) To insure the assets of the 'I'rust ~state against damage or loss and the 'I'rustee against ) lubl 11 ty wi th respect to third persons. (16) In buying and selling assets, in lending and borrowing money, and in all other transactions, irrespective of the occupancy by the same person of dual positions, to deal with itself in its separate, or any fiduciary, capacity. (17) To compromise, adjust, arbitrate, sue on or defend, abandon, or otherwise deal with and settle claims in favor of or against the Trust Estate as the Trustee shall deem best. (18) To employ and compensate agents, accountants, investments advisors, brokers, attorneys-in-fact, attorneys-at- law, tax specialists, realtors, and other assistants and advisors deemed by the Trustee needful for the proper administration of the Trust Estate, and to do so without liability for any neglect, omission, misconduct, or default of any such agent or professional representative provided he was selected and retained with reasonable care. ( (19) To determine, irrespective of statute or rule of law, what shall be fairly and equitably charged or credited to income and what to principal notwithstanding any determination by the courts or by any custom or statute, and whether or not to establish depreciation reserves. (20) To hold and retain the principal of the Trust Estate undivided until actual division shall become necessary in order to make distributions; to hold, manage, invest, and account for the several shares or parts thereof by appropriate entries on the Trustee's books of account; and to allocate to each share or part of share its proportionate part of all receipts and expenses; provide, however, the carrying of several trusts as one shall not defer the vesting in title or in possession of any share or part of share thereof. (21) To make payment in cash or in kind, or partly in cash and partly in kind upon any division or distribution of the Trust Estate (including the satisfaction of any pecuniary distribution) without regard to the income tax basis of any specific property allocated to any beneficiary and to value and appraise any asset and to distribute such asset in kind at its appraised value. (22) In general, to exercise all powers in the management of the Trust Estate which any individual could exercise in his own right, upon such terms and conditions as it may deem best, and to (, - lO - ~ \\ \ ~L\ .\' c do all acts which it may doom necessary or proper to carry out tho purposes of this Trust. (23) To purchase property, real or personal, from the Settlor's gonoral estate upon such terms and conditions as to prico and torms of payment as the Sottlor's PERSONAL HEPRESEN'fATIVE or administr~tor and the 'I'rustee shall agree, to hold the property so purchased in the Trust although it may not qualify as an authorized trust investment except for this provision, and to dispose of such property as and when the Trustee shall deem advisable. The fact that the Settlor's PERSONAL REPRESENTATIVE or administrator and the Trustee are the same shall in no way affect the validity of this provision. (24) To lend funds to the Settlor's general estate upon such terms and conditions as to interest rates, maturities, and security as the Settlor's PERSONAL REPRESENTATIVE or administrator and the Trustee shall agree, the fact that they may be the same in no way affecting the validity of this provision. (25) To receive property bequeathed, devised or donated to the Trustee by the Settlor or any other person; to receive the proceeds of any insurance policy which names the Trustee as beneficiary; to execute all necessary receipts and releases to personal representatives, donors, insurance companies and other parties adding property to the Trust Estate. ( (26) To permit any beneficiary or beneficiaries to occupy rent free any residence constituting a part of the assets of a trust for such beneficiary or beneficiaries and to pay the real estate taxes thereon, expenses of maintaining said residence in suitable repair and condition and hazard insurance premiums on said residence. ARTICLE XIV MARITAL DEDUCTION SAVINGS ClAUSE It is expressly provided that the grant of rights, powers, privileges and authority to the Trustee in connection with the imposition of duties upon said Trustee by any provision of this Trust or by any statute relating thereto shall not be effective if and to the extent that the same, if effective, would disqualify the marital deduction as established in Share A hereof. It is expressly provided that the Trustee shall not in the exercise of its discretion make any determination inconsistent with the foregoing intention. - 11 - ~. (\\\ ( ( . .. , AU'l'JCJ.P. XV ~'lillS'J'HH "'OU 81ili~t:liaARLJlli1!1:aL&iJL'J.'I'lliliU=nYt If any share hereunder becomes distributable to a beneficiary who has not attained the age of Twenty-five (25) years, then such share shall immediately vest in such beneficiary, but not withstanding the provisions herein, the 'l'rustee shall retain possession of such share in trust for such beneficiary until such beneficiary attains the age of Twenty-five (25), using so much of the net income and principal of such share as the Trustee deems necessary to provide for the proper support, medical care, and education of such beneficiary, taking into consideration to the extent the Trustee deems advisable any other income or resources of such beneficiary or his or her parents known to the Trustee. Any income not so paid or applied shall be accumulated and added to principal. Such beneficiary's share shall be paid over and distributed to such beneficiary upon attaining age Twenty-five (25), or if he or she shall sooner die, to his or her personal representatives or administrators. The Trustee shall have with respect to each share so retained all the powers and discretions had with respect to the trusts created herein generally. ARTICLE XVI RESIGNATION OF TRUSTEE The Trustee may resign this trusteeship during the Settlor's lifetime by giving the Settlor Thirty (30) days notice in writing delivered to the Settlor in person or mailed to the Settlor's last known address, the resignation to become effective as hereinafter provided. Upon receipt of such notice, the Settlor shall appoint a successor Trustee which may be a bank or trust company qualified to do business in the state of the Settlor's domicile. Upon the failure of the Settlor to appoint a successor Trustee who accepts the trust wi thin Thirty (30) days from the time notice was deli vered in person or mailed to the Settlor, the Trustee may resign to the court having juriSdiction over this trust, which court may, if it deems advisable, accept the resignation and appoint a successor Trustee which may be a bank or trust company qualified to do business in the state of the Settlor's domicile. Upon the appointment of and acceptance by the successor Trustee, the original Trustee shall pay over, deliver, assign, transfer or convey to such successor Trustee the trust property and make a full and proper accounting to the Settlor, whereupon its resignation shall become effective. The substitute or successor Trustee upon acceptance of this Trust and the trust property shall succeed to and possess all the rights, powers and duties, authority and responsibility conferred upon the Trustee originally named herein. - 12 - \ \. , ' ' (" , I' \\" ^H'1'lCI,l~ XV 11 c SU8S'I'I'I'U'I'ION 01' 'I'HlIS'l'Jili The Settlor during the Settlor's lifetime may name a substitute or successor Trustee which may be a bank or trust company qualified to do business in the Settlor's domicile by delivery to the Trustee herein a notice naming the successor or substitute Trustee and indicating an intent to replace the Trustee named herein. upon receipt of such notice, the Trustee named herein shall pay over, deliver, assign, transfer or convey to such substitute or successor Trustee (which accepts the appointment as trustee), the trust property and make a full and proper accounting to the settlor, whereupon the Trustee named herein shall be discharged and have no further responsibility under this Trust Agreement. Upon the failure of the Trustee to make such conveyance, the Settlor may apply to the court having jurisdiction of this Trust and such court may compel the conveyance by the Trustee. The substitute or successor Trustee upon acceptance of this Trust and the trust property shall succeed to and possess all the rights, powers and duties, authority and responsibility conferred upon the Trustee originally named herein. ARTICLE XVIII ( DISTRIBUTION OF TRUST If at any time any trust created hereunder has a fair market value as determined by the Trustee of Fifteen Thousand ($15,000.00) Dollars or less, the Trustee shall terminate such trust and distribute the trust property to the person or persons then entitled to receive or have the benefit of the income therefrom or the legal representative of such person. If there is more than one income beneficiary, the Trustee shall make such distribution to such income beneficiaries in the proportion in which they are beneficiaries or if no proportion is designated in equal shares to such beneficiaries. ARTICLE XIX DEFINI'I'ION OF CHILDREN For the purposes of this Trust, "children" means the lawful blood descendants in the first degree of the parent designated; and "issue" and "descendants" mean the lawful blood descendants in any degree of the ancestor designated; provided, however, that if a person has been adopted, that person shall be considered a child of such adopting parent and such adopted child and his issue shall \:. ;:: - 13 - '~~\ . \ \' '\ ~ .\ c ( be considered as issue of the adopting parent or parents and of anyone who is by blood or adoption and ancestor of the adopting parent or either of the adopting parents. '1'he terms "child", "children", "issue", "descendant" and "descendants" or those terms preceded by the terms "living" or "then living" shall include the lawful blood descendant in the first degree of the parent designated even though such descendant is born after the death of such parent. ARTICLE XX DEFINITION OF WORDS RElATING TO TIlE INTERNAL REVENUE CODE As used herein, the words "gross estate", "adjusted gross estate", "taxable estate", "unified credit", "state death tax credit", "maximum marital deduction", "marital deduction", "pass", "qualified terminable interest", "qualified terminable interest property", and any other word or words which from the context in which it or they are used refer to the Internal Revenue Code shall be assigned the same meaning as such words have for the purposes of applying the Internal Revenue Code to the Settlor's estate. Reference to sections of the Internal Revenue code and to the Internal Revenue Code shall refer to the Internal Revenue Code amended to the date of the Settlor's death. ARTICLE XXI SIMULTANEOUS DEATHS If any beneficiary and the Settlor should die under such circumstances as would make it doubtful whether the beneficiary or the Settlor died first, then it shall be conclusively presumed for the purposes of this Trust that the beneficiary predeceased the Settlor; provided, however, that if the Settlor's husband shall die with the Settlor as aforesaid, the Settlor directs that the Settlor's husband shall be conclusively presumed to have survived the settlor. ARTICLE XXII PAYMENT OF FUNERAl. EXPENSES AND EXPENSES OF I.1.S'1' IIJMESS OF INCOME BENEFICIARY On the death of any person entitled to income or support from any Trust hereunder, the Trustee shall be authorized to pay the funeral expenses and the expenses of the last illness of such person from the corpus of the Trust from which such person was entitled to income or support. ~\. \ \ . "",,," f \1. \'" , (: - 14 - c AR'l'ICLE XXI II SOUTH CAROLINA LAW TO GOVERN This Trust Agreement and the trusts created hereby shall be construed, regulated and governed by and in accordance with the laws of the State of South carolina. ARTICLE XXIV SPENDTHRIFT PROVISION Except as otherwise provided herein, all payments of principal and income payable, or to become payable, to the beneficiary of any trust created hereunder shall not be subject to anticipation, assignment, pledge, sale or transfer in any manner, nor shall any said beneficiary have the power to anticipate or encumber such interest, nor shall such interest, while in the possession of the Trustee, be liable for, or subject to, the debts, contracts, obligations, liabilities or torts of any beneficiary. ARTICLE XXV c PERPETUITIES SAVING CLAUSE Notwithstanding anything herein to the contrary, the trusts created hereunder shall terminate not later than Twenty-one (21) years after the death of the last survivor of the Settlor's said husband and issue living on the date of the Settlor's death, when the Trustee shall distribute each remaining trust hereunder to the beneficiary or beneficiaries of the current income thereof, and if there is more than one beneficiary, in the proportion in which they are beneficiaries or if no proportion is designated in equal shares to such beneficiaries. IN WITNESS WHEREOF, the parties hereto have executed this Trust Agreement in duplicate the day and year first above written. (;~,/t ,/. !J/,tt'I; 'L- RUTH V. HULLER, Settlor 1/) I/. / /.'/ v / \,/(/1 , t. I ftlfl\- RUTH V. HULLER, Trustee l. .: - 15 - /5-/.16- /.3 COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT * e BUREAU OF INDIVIDUAL TAXES INltfRIlANC[ IAl DIVISION O[Pl. 110.01 UARRISBWG, Pi 1I11a'OClol III-UII II ai, 111.911 ALAN M BLACK BLACK ETAL 740 HAMIL TON ALLENTOWN ESQ DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 05-18-98 MULLER 07-14-96 21 96-0878 CUMBERLAND 101 RUTH v Anount Renitt.d MALL PA 18101 MAKE CHECK PAVABLE AND REMIT PAVMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your .ccount, subnit the upper portion of this farn with your t.x paynent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .. R-EY:i60TEXuAFFi-ioi-:9:finm-...uiNHERi"r"ANCE'-TAif-SYAfEHE-NT-O"F"AC-Couiif--.-..mm--uum------ ESTATE OF MULLER RUTH V FILE NO.21 96-0878 ACN 101 DATE 05-18-98 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS Of THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW IS A SUHNARY OF THE PRINCIPAL TAX DUE, APPLICATION Of ALL PAYHENTS, THE CURRENT BAL~~CE, AND, If APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 03-23-98 PRINCIPAL TAX DUE: 20,985.08 PAVMENTS (TAX CREDITS): PAVMENT DATE 04-11-97 04-03-98 RECEIPT NUMBER AA185386 AA269927 DISCOUNT (+) INTEREST/PEN PAID (-) .00 1,737.57- AMOUNT PAID 1,113.05 21,663.59 o ~!! 0.. <;? to< "0.; t=:: CO N ~ :I: ; ,U '" ~ 'Jc') TOTAL TAX CREDIT 21,039.07 G _d UQ BALANCE OF TAX DUE 53.99CR INTEREST AND PEN. " If PAID AfTER THIS DATE, SEE REVERSE SIDE fOR CALCULATION Of ADDITIONAL INTEREST. I If TOTAL DUE IS LESS THAN '1, NO PAYHENT IS REQUIRED. If TOTAL DUE IS RefLECTED AS A "CREDIT" ICRI, YOU HAY BE DUE A REfUND. SEE REVERSE SIDE Of THIS fORH fOR INSTRUCTIONS. I TOTAL DUE .00 53.99CR "''1I~(I'I''F1 REV -1500 1,",1' V ..* COMMONWEAlTtt PE.ftft5nVAtllA INHERITANCE TAX RETURN ru NUMBER OCPARTMENT Of RrVEtlUE :1 1 ') (, 0 8 7 fj OCPU8OOl1 RESIDENT DECEDENT BARRl RURG PA Hl1l\'(y..ol erJ.NTYcmr ".. .-. ()(Cl.O{HfSNNJ[ (lASl.'IASl,N.oUlOCK.(1NTIAl.J IM'~ ttd b~..'MI'd' I!: ,,~;! ULl! ~o~ U~CD L .. z o 1= ~~ ...::l II. :IE o o !z w c w u w c M U L L E R SOCIAl.. StCUbTYM..Ml[R RUT II OATlOf ou,TH o 7 9-G 9 -2 6 7 5 07/111/19~ E (IF APF'l.lOBU)$I.IIMW<<j,SIW"..f'5N.Wl (lASl,'lRSl,N<<JUIOOlE ""TWI SOCtAL SlMITY M.I.I8ffi OA1[0f-lllRTlt f) r,1t 'lit '1 1'3 THIS RETURN MUST BE rlUOIN DUPLICATE WITH THE Muller. Arthur It 1 1 1 - 0 9 - ') 9 1 0 REGISTER OF WILLS o Ulnginal R.tum [JI: 2. Supplemenlill R.tum 0 3. R.maind.r R.tum I'" d.... '"" b Il.U'~ o 4. Limited Eslillo 0 4a. Futu..lnl.""ICompmmisel..d...."'''' 1l.la~ 0 5. Fed.ralEstalo Tax R.tum Required [] f.JPrr.nID<>d T"IilI.~""'g;;;'1 G 7. Deced.nlMainlained aLivmg TMtl'kh..,dlMll _ B. TolatNumberofSa!.Depos~Box.. o 9.1,;ga..g~~~edSu ltted. 0 ?Ors1,&,'ial~~F~~1J..yd..1tJJ;W.\i~f.1fkl.,1\1 0 l1.E1ection 10 tax und.rSec. 9113(A)__w.ol THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE ANO CONFIDENTIAL TAX INFORMATION SHOULO BE DIRECTED TO: fW,If CCfAlUTE ,"WlING ADDRESS !i .. Q Z f m '" o U A1 , .~ L.L.I'. 7110 IInmilton Street Allentown. p~ 18101 I) 0 0 O. o' o . 1 9, 9 0 2 . 4 6 (BI 0 0 Anewa1t & Alnert tR.al Eslalo (Sd1edule A) (1) 2 Slocks and Bond. (Schedule B) (2) 3. C""~ Held Co!poralion,Partlle"h,p 0< SoIe.Propnelo"hip (3) z o ~ :J l- ii: < u W 0:: 4. Mor1gag.s & Notes Receivable (Sd1edule D) 5. Cash. Bank Deposits & Misa!lIaneous P.rsonal Property (Schedule E) 6 Joinlly o.,ned Property (Sd1edule F) 7. InlerN"", Trans!e" & Misa!lIaneous Non.Probate Property (Sd1edule G 0< L) B. ToLTI Gron Anel. (101.11 Lin.s 1.7) (4) (5) (6) (7) 9. Fun.ral E.pense. & Admin~lralive Costs (Sd1edule H) (9) (10) 10. Debts of Deceden( MOr1gag. Uab,hli'ls. & L~ns (Sdledule I) 11. T oLTI Oedut1lons (101a1 Lines 9 & 101 12 H.IValue of EsLTle (lineB minusUne 11) 13. Chanlilble and Gov.mmenLlI BequeslSlSec 9113 Trusts for which an election 10 1.1. has nol oo.n made (Schedule J) 14. Nel Valu. Subject to Tax ((lne 12 minus Une 13) 15. Amounl of IIOe 14 taxable allll. spousal tax ralo , . See inslrudion. on ..v.rse s~e for applic.1ble percenlilge 16. Amounto!hne 14lalable aI6%ral. 1 9 , 9 0 :1 . I, (, 17. Amounlofhn.,4lalable at 15%ral. x .0 x .06 x .15 lB Tax Du. 19. ;: -I .. ;., - :~:. ~"; ~ 19,902.46 (11) (12) (131 () 19 qn2,I16 f) (14) 19 <Jf)~,t,(, (151 (16) (17) (IB) 1. 19[,.1 5 1,1911.15 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < _';"';3t'!Cr-f" Dr' . Laurv,; DATE r;/'JCI/OQ DATE ' Decedent's Complete Address: 5 TnLL , AOOIl( S:; (J'j E"I' IlI'j VI' OIY Carl i:1 Je STAlL "A {il, 0 1'1-7621 Tax Payments and Credits: 1. Tax Due (Pil<Je tline 18) 2. Cred.lslPaymenls A. Spousal PO'My Credll 8. Prior Payments C. Disrounl (1) 1 , 191. . I r, 3. InlereSllPenally if applicable D.lnleresl E. Penally TOlaICredlls(A. 8. C) (2) -0- TOlallnlereSllPenally (D. E) (3) 4. If line 2 is grealerthan line 1 + line 3, enter the difference. This is Ihe OVERPAVMENT. Check box on Page 1 LIne 19to requelt a refund (4) 5 'fline 1 . line 31s greaterthan line 2, enlerthe difference. This is Ihe TAX DUE. (5) 1 . 19', . 15 A. Enler Ihe Inleresl on the lax due. (5A) 8. Enter the tolal of line 5 . SA. This Is the BALANCE DUE. (58) 1. 1 94 . 1 5 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BV PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or Income of the properly transferred; ............................................................. [] 0 b. retain the right to designate who shall use the property transferred pr its Income; ................ [] 0 C. retain a reversionary Interest; or............................................................................................. 0 [] d. receive the promise for life of either payments. benefits or care? ......................................... [] 0 2. If death occurred on or before December 12, 19B2, did decedent within two years preceding death transfer property without receiving adequate conslderallon? If death occurred after December 12, 1982, did decedent transfer properly within one year of death without receiving adequate consideration? .............................................................................................. 0 0 3. Did decedent own an 'in trust for' or payable upon dealh bank account or security at his or her death?......................................................................................................................0 lD 4. Did decedent own an individual retirement account, annuity. or other non. probate property?....O 0 IF THE ANSWER TO ANV OF THE ABOVE QUESTIONS tS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN 72 P.S. ~9116 (a) (1.1) (i) provided forlhe reduction of Ihe lax rate imposed on Ihe net value of transfers to or for the use of the surviving spouse from 6% to 3% for dates of death on or after July 1, 1994 and before January 1. 1995. 72 P.S. ~9116 (a) (1.1) (ii) provided for the reduction of the rate imposed on the net value of transfers to or for the use of the survivin9 spouse from 3% to 0% for dates of dealh on or after January 1. 1995. The statule does not exempt a transfer to a surviving spouse from tax, and Ihe statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. FOR DATES OF DEATH ON OR AFTER JANUARV 1. 1995. Please answer the following question by placing an 'x' in Ihe appropriate space. Did the decedent create a trust or similar arrangement which is solely for the surviving spouse's benefit for his or her entire lifetime? Ves I:S No 0 If you answered yes to Ihe above question, the tax on the trust or similar arrangement is postponed unWthe death of the second spouse. at which time it will be fully taxable at tho rate(s) applicable to the remainder beneficiary(ies). Enter the value of the trust on Schedule J. Parlll. in order to remove it from the calculation of Ihe lax due in this estate. You may wish 10 file Schedule 0 in order to make the election available under Section 9113. If the election is made. the trust or similar arrangement is taxed in the estate of the fllst decedent spouse, the portion of (he trust or Similar arrangement which benefits the surviving spouse IS taxed at the zero tax rate, and the remainder Is taxed at the rate(s) applicable to the remainder beneficiary(ies). If you choose to make the election. you must attach Schedule 0 to a timely.fiIed tax return. along with Schedule(s) K andlor M in order to show the apportionment of the trust or similar arrangement between the surviving spouse and the remainder beneficiary(ies) lq~IU,(I'II"l ~t!k SCHEDULE 0 ELECTION UNDER SEC. 9113(A) (SPQIJSAL DISTRIBUI!ON$)=_ FILE NUMOER COMIJOtM't-'lTllor rEWl5'1'lV-'tM 11l1t(Rl1-'1lC( 1M R[lURtl RESIOCtll OCCf{'('H ESTATE OF MULLER. RUTH V. 21 96 0878 Do not complete Ihls schedule unless the estate Is making the election 10 lax assels under Section 9113(A) of the Inheritance & Eslatc Tax Act IIlhe eleclion applies 10 more lban OI)e 11\1\1 or similar anangemenl, a separale fOlm musl be "'ed lor each Irusl This elCClion a ies 10 Ihe Rut n v. Mu ller Trusl marilal, residual A, 0, 0 . .>S, Unified Crc,JiI elC Iia Irusl or similar arrangemenl meels Ihe requirements of Seclion 9113(A), and: a. The lrusl 01 similar arrangemenlls Ilsled on Schedule 0, and b. The value of Ihe lrust 01 similar arrangement is enlered in whole or in part as an assel on Schedule 0, Ihen Ihe IranslerO<'s personal replescnlalive may specifically identify Ihe lrusl (all 01 a fractional portion or percenlage) 10 be induded '" Ihe elechon 10 have such IruSI or similar property Ireated as a laxable Iransfer in Ihis eslale. 11 less Ihan Ihe entire value ollhe lrust or similar plopcrty is included as a laxable Iransler on Schedule O,lhe personat represenlalive shall be considered Ie have made Ihe election only as 10 a fraction of Ihe lrusl or similar anangemen\. The numeralor ollhis fraction is equal 10 Ihe amounl of Ihe lrusl or similar anangemenl induded as a laxable assel on Schedule O. The denominalor is uallo Ihe lolal value otlhe Irusl or similar arran ement PART A: Enter the description and value 01 all interests. both taxable and non,taxable, regardless 01 location, which pass to the decedent's survivin s use under a Section 9113 A trust or similar arran ement Df.SCRlPll()tl VA.l.ut: 1. Ruth V. Muller Trust - Schedule r.. Item 1 19,CJ02.46 Part A Total S 19 902.46 PART B: Enter the descri tion and value of all interests included in Part A for which the Section 9113 A election to tax is bein made. Ol~RIPIl()fl V.&.lut: 1. Ruth V. Muller Trust - Schedule G, Item 1 19,902.46 " 1 " Part B Tolal_L ~.,9,~~~~_ , (111l1C1fe ~,p,10~ \0; rlf.'f'11ed In',eft ,1,Mllll,n;J! ~hf't'l'l ollhe same Site) ~ -. ..... ... CERTIFIED . Z 344 727 342 {'~. .'i,(o,:">_, / . "" ( .~;.; I' ) \ I '. I ". .. MAIL r;' "i' -';,";'" REGISTER OF WILLS CUMBERLAND COUNTY COURTHOUSE ONE COURTHOUSE SOUARE CARLISLE PA 170i3 "",..,:".;~..._". , ., \" " ..... l~ r 'J (' ,. " .j . '.. v - 4 ,.. # . ;.', : >'. . . .) ," ...... ,:" \. ,:,:" '. .' ._--, ----...,..,.. , ~.:----_._h,_--:",;.)f" _ -.C"'-;' , , lr, lI:~ P0Sjj\GE '.~\.' ~,1. 0 0 I ." '.' ;' ~ ) -......; " ~ ;",,-';.: r ~ .~.:\ r' :,.f '(~ 1 . ) " , . I . , ..,:, . ~. ,.. : ",' ~ ..', '; '-,~.~. ( !,:\" \ , \ ':I~ I I / , , ;it'.:-, ~'/,-j--C;rY ,,;"~;,~_,::~~_,'.'; J. ":- ~~tc;.~~,~~-~: " : ' ' ;>~}e;.-'.'." .. ,',' ;\,,': -,'!" '.'!~,?i?;~~: ' REGISTER OF HILLS ATTENTION: CHERYL CUMBERLAND COUNTY COURTHOUSE ONE COURTHOUSE SQUARE CARLISLE PA 17013 '\" I; / ~ ....;\ l\ I ,~ .. I ,)' L:- 1 '. w .. ,j . .. ~", ,- .... . .' , . . ~ " ... - '.' " \. t, ,t ---' r~ . .- -~~-'---:-------:",..M1I __ . . $, u:; I'n~f'\Grl' . Vi .. 'gd?;078',\ t'\o'; . )II: t'l-F"-'--"--- tc ,1 1..[ rCa ~ - .'(',/t",: j; . I . ) " " . . J ~' ~ r 1':' . ! l........iJll",I!. ___4, McCARTHY, ANEWALT &- ALPERT,I.L1' ___...J DANIEL K. M,CARfIIY TII0MASCANEWAI.T ROBERT A. AI.PERT melll:""11 IIl1\\ARIlS. 1.1'51 UN \\11111'11I1111'"41 June 11, 1998 Register of wills Attention: cheryl Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 In re: Estate of Ruth V. Muller File No. 21 96-0878 and Estate of Arthur R. Muller File No. 21 96-0893 Dear Cheryl: Pursuant to your telephone conversation with our office, enclosed please find copies of the Inheritance Tax Return Resident Decedent supplemental Return for the above estates and two (2) checks in the amount of $15.00 each to cover the filing fee of the returns. Thank you. Very truly yours, . .,.,~_::;;;r-p:~ ...--~ --~ Robert A. Alpert RAA:peb Enclosures HOIIAMII.TONSTRI'ET' "',UNIOWN. PA 18101 lI'tEI'II0NI' (610) ~ J7'H55 .)'AX (610) ~ J7'5670 lIty'!m(J'll'~ ~~!. COUMOO~5'lV''''' DEP'RT~[HT Of RmHU[ [)[PT III()(JJ, HARRI 0 R PA 111 ()"..ol [)(ClotKfS N.Wl (\.ASl, 'IR~'. N()U100U INlIWIIIlot .b1..... tnt." Mp." .o'dl 11 - ,.11 I' , ~\ REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT ro.wTY vrJlt I!! ~~:l "all x",.. uS" ~ z ~ ~ '" o u z o 1= ~i! ...~ :E o u c ,"'". FU NUMBER 2 I 'J r, u n H 9.l ..... !z w c w o w c M U 1. 1, t; H ^ H 'I' II II I< H SOCIAL SlCURITl M...tA8[R DAlE Of otAlli I I I _ 0 l) - 0 'I I 0 I 0/ 2 r,/ I 'I l) r, {1F N'f\ICAllLEl5lM'vMhG5POU!>f: S"-Wl (l.lSl,flRST,NtJUlOO\llNl1Al1 socw. SlCUflITl Pf..I,lBlR OATI-Of 8IHIH n 7/0 r, / I ') I 7 THIS RETVRH MUST BE FUD IN DUPLICATE WTTH THE REGISTER OF WILLS o 1. Original Relum B 2. Supp~menlal Relum 0 3. Remainder Relum I" d....... . ,/uen o Hlmite<lESlate O.aFulurelnlereSICompmmisel""d,,.......ll.,an 0 5. Fe<leral Eslate Tax Relum Required rn 1)~enl Died ~eslale \!U...,~WII. l:'9 l.lle<:edent Mainlainl'd a L~(ng Trusl 1/<><'.", d T..... _ 8. TOIaI Number 01 Safe Deposrt Bo'es 'HI. nrcvlOUS 1 V SUll1111 ttcd. Trust nrCVJ or's 1 V sut1lTIlttc'L . o .Ll1l<JeIiOllP_sR"",ired 0 10. Spoosal Poverty Cre<lrt 1""",,.._11.31.11'" ,.,.l\1 0 11. Election 10 tax under Sec. 9113(A)iI<'<'SdlOI THIS SECTION MUST BE COMPLETEO. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULO BE DIRECTEO TO: NAME CCUP\.ETE l.WUNG ,tDORESS AI crt Eso ~ Al Cl.t f..L.P. 740 'lI.:tmi] ton Street Allr'ntnwn. PA IRIO] ~(j S j;7 \Ii :0 .', ,~ J ,.9. D.".:' . '. f~ " 1. Real Eslale (Sche<lu~ A) 2. SIOd<5 and Bonds (Sche<lu~ B) 0 0 0 0 't. :-: n 0 ,'.A --.J '-l 2. 3. Closely Held CorporaliOll,Partnersh,p or SoIe-Propl1elorship (11 (2) (3) (4) (5) (6) (7) , I 7 2 , ') 9 5.4 9 (8) I 7 2 ,9 'l 5 . 4 9 o . n L f:~ z o ~ ::l l- ii: <( o W It: .. Mortgages & Notes R""'~ab~ (ScI1e<lu~ D) 5. Cash, B.1nk Deposits & Miscellaneous Pe""nal Property (ScI1e<lu~E) 6. Joinlly o..ne<l Property (Sche<lu~ F) 7. Inler.VIVOS Transfers & Miscellaneous Non.Probate Property (Sche<lu~ G or L) 8. Tolll GrolS Amts (tolalUnes 1.7) 9. Funeral E'penses & Administrative Costs (Sche<lu~ H) (9) ( J 10. Debts 01 DecedenL Mortgage Llabil,ll'lS, & L~ns (ScI1e<lu~ I) (10) 11. Tolll Deductlonl (Iolal Lines 9 & 10) (11) 0 (12) , I 7 2 <) 'l 5 .4 'l (13) n (14) , I 7 2 , 9 'l 5 . 4 9 (15) 0 (16) I 0 I 3 7 9 .7 3 (17) n (18) 1 0 , 3 7 'l '7 3 12. Net Vllu. of EIlIt. (Line 8 minus Line 11) 13. Chanlab~ and Govemmenlal BequestslSee 9113 Trusts lor which an election 10 lax has nol been made (ScI1e<lu~ J) It Nil V.lu. Subjlot to Tu (Line 12 minus Line 13) 15. Amount 01 line 141alab~ atlhespoosaltaxrale , , See ino!nJdions on reverse side lor applicab~ percentage 16. Amount ol1ine 141alab~ at6%rate , I 7 2 I 9 'l 5 .4 9 17. Amount of Hne 141alab~ e115% rale x .0 x .06 x .15 18. Tu Due 19. DATE Or. Laurvs Station r 1QI)50 5/~l)/qq DATE ~ 'I ., Decedent's Com lete Address: SIRHT AOOR[SS II O1Y Carl is Il' sW[ l'^ liP 1701 ]-7621 Tax Payments and Credits: 1. Tax Due (Page 1 Line 18) 2. CredltslPaymenls A. Spousal Poverty Credit B. Prior Paymenls C. Discounl (1) ] 0 , 37 CJ . 7 ) Total Credits (A + B + C) (2) - 0- 3. InleresUPenalty if applicable D.lnlerest E. Penally TotallnleresUPenalty (D. E) (3) 4. If line 2 is greater than line 1 + line 3, enter the difference. This Is Ihe OVERPA VMENT. Check box on Plge 1 Llnl19 to request I refund (4) 5. If line 1 + line 31s grealer than line 2, enler the difference. This Is the TAX DUE. (51 10, 379 . 73 A. Enler the Interesl on the lax due. (SA) B. Enler the lolal of Une 5 + SA. This Is the BALANCE DUE. (58) 10 , 379. 7 3 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BV PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Old decsdent make a transfer Bnd: Yes a. retain the use or Income of the property transferred: ............................................................. I!J b. retain the right to designate who shalf use the property transferred pr Its Income; ................ I!J c. retain a reversionary Interest; or............................................................................................. 0 d. receive the promise for life of either payments, benefits or care? .........................................I!J 2. II death occurred on or before December 12, 1982, did decedent within two years precsding death transfer property without recslvlng adequate consideration? II death occurred after December 12. 19B2. did decedent transfer property within one year of death without recslvlng adequate consideration? .............................................................................................. ~ 0 3. Did decedent own an 'in trust for" or payable upon death bank account or security at his or her death? ......................................................................................................................0 4. Old decedenl own an Individual retirement account, annuity. or other non.probate property?.... [] -0- -0- No o o ~ o IRJ o IF THE ANSWER TO ANV OF THE ABOVE QUESTIONS IS YES. YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN 72 P .5. ~9116 (a) (1.1) (i) provided for the reduction of the tax rate Imposed on the net value of transfers to or for the use of the surviving spouse from 6% to 3% for dates of death on or after July 1, 1994 and before January 1, 1995. 72 P.S. ~9116 (a) (1.1) (ii) provided for the reduction of the rate imposed on the nel value of transfers to or forthe use of the surviving spouse from 3% 100% for dates of death on or after January 1, 1995. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requlremenls for disclosure of assets and filing a tax return are stilf applicable even If the surviving spouse Is the only beneficiary. FOR DATES OF DEATH ON OR AFTER JANUARV 1. 1995. Please answer the following question by placing an 'x'ln the appropriate spacs. DId the decedent create a !ruBt or Blmllar arrangement which Is solely for the survivln9 spouse's benefit for his or her entire lifetime? Ves 0 No 0 II you answered yes to the above question, the tax on the trust or similar arrangement is poslponed until the death of the second spouse, at which time it will be fully taxable at the rate(s) applicable to the remainder beneficiary(ies). Enter Ihe value of the trust on Schedule J. Part II, in order to remove it from the calculation of the tax due In this estate. You may wish to file Schedule 0 In order to make the election available under Section 9113. If the election Is made, the trust or similar arrangement Is taxed In the estate of the first decedent spouse, the portion of the trust or similar arrangement which benefits the surviving spouse is taxed at the zero tax rate, and the remainder is taxed at the rate(s) applicable to the remainder beneficlary(ies). II you choose to make the election, you must attach Schedule 0 to a timely.fiIed tax return, along with Schedule(s) K and/or M in order to show the apportionment of the trust or similar arrangement between the surviving spouse and the remainder beneficiary(ies). . . ,"WOf'IlI'. -l McCARTHY, ANEWALT &: ALPERT,I.I.I' ____..1 , -,., .\ llANIELK.M.CARIIII' TII0MASCANEWUT ROBI'RT A.AI.PERT 1111111"""1 1I1l1\',\BI" II"IIIN .....1111 ~111I1f III1AI June 8, 1998 Register of Wills cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 In re: Estate of Arthur R. Muller File No. 21 96-0893 Dear Sir/Madam: Enclosed please find a Rev-1500 Inheritance Tax Return Resident Decedent supplemental Return, for filing regarding the above Estate and a check in the amount of $10,379.73 which represents the tax due. Very truly yours, ~-7..4'~ Robert A. Alpert RAA:peb Enclosures CBRTIPIED MAIL RETURN RECBIPT REQUESTBD r- t,' l/I - ~ - .,u. 0 !!1 0 (.J (11~ E: , i)> ;;:. ;2" L~ .- .- ..' -r; , ~ ~ QJC 'O"~1 '.J -..... '.~.: 00) ~Q) ~ 'i:: ~ ~5 a: a: uu 7iO IIAMII.TON STREET' Al1.ESTOWN, PA 18101 TEI.ErIlOSE (610) H7.H55 'I'AX (610) i 37.5670 , -'.. '~:':~':C~_':\" ,;",!? ~k;~~'O,;~I~KI " ,,!i!ANEWALT · ALPEmicW: Cl ~>7~ HAMILTON MALL, Reui;;i~' ,! . ".;ALLKNTOWN, PA, 11101 Y(S..:::i)~;).i_::; '',-;'.~ ''-- "*';~~~l~;{.~t~\. ",. ,', '\- '. '" ".'.-"". -;-'..>,..:;' ~. ?:;-3:~_.;~-~-'<-', . Z 344 727 328 ~': ~ :" '.. " . \ ',' ) (rj us POSi/IGJF (,,) ~l~ ;:; 3 0,0 \i') . "'\ \1 F't,iET(11 .... ; 1.1; r, (; ~ /,' MAIL I ,:. \ \ "98 'JIN 11 m0:'56 Clelk-Or>~"; COl:tl Cumberlc:.lOo c.,. PA .",,," REGISTER OF HILLS CUMBERLAND COUNTY COURTHOUSE ONE COURTHOUSE SQ"ARE CARLISLE PA 17013 (, " L' ;" . '< Cl 'j , .' . .. . . t',.. J t,,' ____f -.-- _ .41-:-.-;,. --,:. . -;-_: =-- - -.-. ----- ---;"" .M1I . . \ jIl-h lot' ~ I'. MCCARTHY, ANEWALT &: ALPERT, I. II' .--_.._1 UANII'I. K M<CARIIIY 1II0MASC.ANI'\\~1.I ROBI.RI A,AI.I'I.BT III I llI'i'l\1I f1()\\'AHIl"III~IIIN "'..". \11I111 1'11~1 June 8, 1998 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 In re: Estate of Ruth V. Muller File No. 21 96-0878 Dear Sir/Madam: Enclosed please find a Rev-1500 Inheritance Tax Return Resident Decedent Supplemental Return, for filing regarding the above Estate and a check in the amount of $1,194.15 which represents the tax due. Very truly yours, RAA:peb Enclosures ~:;:;;T ..d~~' Robert A. Alpert CERTIFIBD MAIL RETURN RECBIPT REQUBSTBD ~Q ~ ::offi' ::I"" ('~ 0 cr~ !~.Q (:' ~ '." r, ;': ~': " " -- -- .~ ;., ~ ? ~~:-" t... 0 ii) g, "Uc: Ut );>:l '" HO IIAMII,TON STRI.H. AI.lESTOWS, r,\ IHlllI TEI.EPIIONI. (610) i J7,H55. 1',1 X (6101 iJ7'5670 PA'fflEHT: Detach the top porUon of thh NoUn and sw.1t with your p.YIIent a8d8 p.yabl. to the ~e end addr... printed on t~ ravars. .Ida. If RESIDENT DECEDENT aaka cheek or aoney order p.yable to: REGISTER OF WILLS, AGENT. If HON.RESIDENT DECEDENl aak. check or aoney order p.yable to: COHHONWEALTlI OF PENNSYLVANIA. REfUND (tah A rafund of a talll cr.dlt, which was not requested on the hill Return, aay be requtlsted by cu.platlna ." -Applleetlon for Refund of Pennsylvania I~rltanca and [state lalll- (REV-ISIS). Applications ar. available at t~ Dfflca of the Raglstar of Wills, any of the 23 Ravenue District Dfflcas or froe the Depart.-nt's Z4-hour answarlna s.rvlce nuabars for fora. ordering: In pennsylvenla 1-800-36Z.2050, outside PennSYlvania and within local H.rrlsburg are. (717) 781'8094, TOO' (111) 712-2252 (Hearlna lapalred only). REPLY TO: QunUon. ragardlng arrors contained on this noUce should be lIddra..ed to: PA Departeent of Ravenue, auraau of Individual lalllas, ATTN: Post A..e,..ent Review unit, Dept. 280601, Harrl.borg, PA 11128-0601, phone (717) 787-6505. DISCOUKT: If any talll due I. paid within thr.. (]) calendar .onth. after the dacadent'. death, a five ~rcent (5X) dl.count of tha t.1II paid I. allowad. PENALTY: The 15% talll eane.ty non-participation penalty Is coaputad on the total of the tax and Intara.t a..a..ad, and not paid before January 1&, 1996, tho first day aftar the and of tho tax .....ty period. INTEREST: Intere.t Is charged beglnnina with first d.y of delinquency, or nine (9) aonths and ona (1) d.y froe the date of d..th, to the d.t. of pay.ent. lallla' which bacllllle delinquent bafore J~.ry 1, 1982 bear Inter..t at the rate of six (6%) parcant par ~ calculated at a dally rate of .000164. All tallie' which bec... delinquent on and .ftar January 1, 1982 will bear intare.t at a rate which will vary fro. cal.ndar year to cal.ndar year with that rat. announced by the PA Depart.ant of Ravenue. lhe applicable Intere.t rata. for 1982 through 1998 ar.: V.ar Int.r..t R.te Dally Intare.t Factor Vear Int.n,t R.te Dally Intere.t F.ctor 1982 20% .ooo~a 11187 ,~ .000247 11183 16:1: .0004S8 19BB-lfJ91 11:1: .000]01 1'" 1I~ .00OSOI '''Z ,~ .000247 1985 U~ .DDOSSt. 19lJ3-1994 n .000192 1986 10% .00027" 1995-19lJ8 ,~ .OOD247 --Int.r.s t I_ calculat.d a. follows: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notlc. I.sued .fter the ta. b.coa.. d.llnquenl will refl.ct an Int.r..t calculetlon to fifteen (15) days beyond the dete of the .......ent. If p.yaant I_ aade nft.r the Inter..t cu.put.tlon det. shown on the Notice, additional Int.r..t .u.t be calculated. '-, ;J IS 1% -/:J COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE c ~....., . 'f'll ' ... ;p I> MIV,IU'fJlI""11"C MAKE CHECK PAYABLE AND REMIT PAYMENT TO: R.glsler 01 Wills Cumb.rl.nd Counly Courthous. C.rlls'., PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ -REV~~7E~~~npC-------NOT~EoFThHEmTANCETAXAPPRA~EMENT~AUOWANCEOR----------------. DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX MULLER RUTH V FILE NO. 21 96'()878 ACN 501 7AX RETURN WAS: (0) ACCEPTED AS FILED ( 181 ) CHANCED RESERVATION CONCERNING FUTURE INTEREST. SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: LITIGATION RETURN BUBEAU OF INDIVIDUAL TAXES INIU'IlITANC[ TAX DIVISION DEPT. 280M' u^,mISnUHG, P^ 171~'/I OWl NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NO, COUNTY ACN 08.24.98 MULLER RUTH V 07.14.96 21 96'()878 Cumborl.nd 501 ROBERT A ALBBRT BSO 740 HAMILTON ST ALLBNTOWN PA 18101 Amounl Remitted ESTATE OF DATE 08.24-98 SEE ATTACBEo NOTICE 1. Re.l Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Hortg.ges/Notes Receivable (Schedule 0) 5. C.sh/B.nk Deposits/ Hisc. Personal Property (Schedule E) 6. JOintly Owned Property (Schedule F) 7. Translers (Schedule C) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funer.l Expenses/Aa.. Costs/Hlsc. Expenses (Schedule H) (9) 0.00 10. oebts/Hortgage L1.bllities/Liens (Schedule I) (10) 0.00 11. Total Deductions (11) 0.00 12. Net V.lue 01 Tax Return (12) 19,902.46 13. Charitable/Coverrrnental Bequests; Non-elected 9113 Trusts (Schedule J) (13) 0.00 14. Net Value 01 Estate Subject to Tax (14) 19,902.46 NOTE: lion ......m.nt w.s I..u.d pr.vlously, IIn.s 14, 15 and/or 16, 17 .nd 18 will ,.II.clllgur.. Ih.llnclud. Ih. 101.1 01 AJ.1. r.lurns .ss....d to d.I.. (1) m (3) (4) (5) (6) (7) 0.00 0.00 0.00 0.00 0.00 0.00 19,902.46 (8) ASSESSMENT OF TAX: 15. Amount 01 Lin. 14 .t Spous.l r.te (15) 16. Amount on Line 14 t.x.ble at Lineal/Class A r.t. (16) 17. Amount 01 Lin. 14 ta..ble .t Collateral/Class B rate (17) 18. Prlnclp.l Tax Duo TAX CREDITS: NOTE: To Inlure proper credit to your IccounL submit the upper portion of this form with your la. payment. 19 , 902 .46 0.00 X .00= 0.00 19,902.46 X .06 = 1,194.15 0.00 X .15 = 0.00 (18) 1,194.15 PAYHENT DATE 04'03-98 06-09'98 RECEIPT NlJIBER AA269927 AA296301 DISCOUNT (+) INTEREST/PEN PAID (-) 0.00 49.84 - AMOUNT PAID 53.99 1,194. IS TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE 1,198.30 4.15 CR .00 4.15 CR . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (IF TOTAL DUE IS LESS THAN SI, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) _.~.. . -.... '- '-' ,,") 0'\ If.1 ':':~ -~ ':.- c,_ a:; N ~) '::;' ."" ,j t;;; (,)0: c: ~ .~ ~;:j UU '>~'~'O'i":l .?~)d;"~'.;,,,,';,':J;S/,/" - STATUS REPORT UNDER RULE 6,12 Name of Decedent: 1< LL '-H. ,I,..} I(n, , ,1/) , 1/11" ~I Date of Death: Will No, .)./ -1') 'I( .-r.,:S'7'j Admin. No, pursuant to Rule 6,12 of the Supreme Court Orphans' Court Rules, 1 report the following with respect to completion of the administration of th~ above-captioned estate: 1. State whether agministration of the estate is complete: Yes No V state when the personal that the administration will be 2. If the answer is No, representative rrasOnablY believes complete:~ 6_'1'/ 3. If the answer to No, 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. Date: ~ 1.2 LI I ')'" af(.., {} '}J:,\,LC .J I signat.ure (.}/41,.... r, (( , i'Jlu /I" .Jt Name (Please type or print) >(/{:.(.. /t/,i,,/ // ;. L Address~'('-':'f~ :-(..'I,,"~ ,'c, l':fc.~ 'f '~.J (e ,..) :),J...-I- I 7') ~.- Te 1. No. Capac i ty: / Personal Representative ..~ ( . " '." . .- .::.::i (.J t.: Counsel for personal representative (HAH: rmfl AM))