HomeMy WebLinkAbout97-00336
PETITION "'Ol~ 1'lWnATE !Iud GHANI 0... I.KI'TEHS
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Soda/Sel'urity No, 207-22-1117
Ih'~I'I"1 of WilLI 1'01 Ih,.
(""11111' 01. Gumberlalld, ill the
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'I'he pI'lilioll' nf 11t,' IIlldl'IIIVlll'dll'SPI'CI full,\' leprl""IU, IIIlII:
YOU I petitIO""I('). \l'hn "iil'l' ,I Hyelll',' 0111Hl 01 nldellullltl' C.\I'l'lIlor ~"u,_"'~_ nllrl1.ed
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De~ell(l~lIl 11'11, domiciled III delltltin ,_...~_----".~~.l.llber;..'ll1.'!..~...._,,_ CnllnlYL Pe,n,n, sYlvllnll), Wllh
h}I'L_m.,III~1 fUllIily or prln~iplIl relidence I1lm.O._~eet..l'I,a.!l1...~t:.reet !I!l.!!1U" BOttOM, t'A 7266
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m ...carlisle., Haajlital.._Car1ialEl~ ,1'ennS}'lvania lI.O.u".___......__
E.Wl!PIII' follows. deccd~nl did IWI nUlITY. wit, nOI divorced and did nOI have" child born or adopled
"rlCre'el'\lIion of Ihe will of/','red 1'01' probate; was nOllhe vklim or J\ killing "nd lV"s novel' adjudICated
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DI'I'('IHlenl al dealh owned properry wilh ("lim"I'''i \'ahll',1 a, 1'011011',';
(If d()midll'd in Pa,) All personai properry $_.2 (P C;; ()(,Y'1, (,)0
(11'1101 domiciled in 1'11.) Persofl!il properry in PenllSYlvanla $ ~_
(111101 dOlllkiled In I'a.) Persol1,1I properry in County $_
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\\'HEREFORD, IWlilioner(s) respeclfully, req\!esl(s) Ihe. prohHle of Ihe '11.11 will and codicll(s)
plcsel\ledherewilh an,llhe granl or lellers,-_..t.est.amentA1'Jl__~...__
I (ll''>IlIf\H.'IHliry; ildmfnl';iral!On ~',Lil; udn1lnf.~lrl\llon cLh,n,c,l.it,)
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OATH OJ>' PEUSONAL HEPUESENTATIVE
COMMONWEAI.TH OF I'ENNS\'I.V ANIA I "
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COli NT\' OF CYl!lh~,l!\l1d. ---.mnnn._.,_ )
, Till' 1'1'liliolll'l(" al\("'I'-IHlII'l'd '\lI'1Ir(s) or affirm(s) Ih1llllil' ""Iemen!> Inlhe foregoing petition arc
11'111' 1111" ""rl'l'[ 10 IiiI' h("1 01 Iii,' kllO\lk"~I' ilnd hl'ii'" of pelilioner(>) and IlllllllS personal represen.
lalil'l'(') 01 IiiI' 1IllI"'1' dl'l'l'dl'III pl'lilioller(s) will \\l'illlnd Irlll~' admlniSln IiiI' CSlllle lIecording 10 law.
S\\Oln III 01 ,111111111.\1 ilnd 'dlhsL'Jlhcd I 73r.l.-<:J .~--/-L.n_..~__ ,.,
hl'll"l' IIIA.p~li~" 9TH (~/"I~i',1 ~a,rry Fehl _ _,,_ ______ ~'
2J4LI7t:( <rU(.U'(:o (U,<, 10 In[ctlih Y1 fF<j , '" - -- _n - ~
UMARY CLEWIS 11"1'/11\'1 T () 2
I 5- 1'/ 2) .- <~
Thb b III n'rtif~' dllll lhr hdmlll,niol\ IH'["(, givt'lI IS ("(\lllul,\' lfll'inl J!,IIH ;11\ llfll',ilLIi I~'llifi\;ll" Id dvadl liltlv likd willI 111(' ,IS
\tl(,1I H.l'giSll"ill, The mi!:in.d (Cilifil;llt' w(lllle !lllwilrdnl In \II'.' .')I;I1l' Vil,1i l~l'I{l1!l-. ()jliu' fIll 1\{'!III.11H'lll !llil'j',.
WARNINQ~ It 18 1II0gal to dupllcato this copy by photostllt or photograph,
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C~ATIFI(l^TE OF DEATH
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needed fOf the Federal Estate Tax unlimited marital deducti(In to reduce the Federal Estate Tax
to its lowest possible figure after full use of all other deductions lInd credits allowable in
calculating the Federal Estate Tax, except that such amount shall be calculated \\iithout regard
to the augmenting of my taxable estate by reason of generation-skipping transfers and without
regard for any credit for state death taxes that would not otherwise by payable. Accordingly, I
direct that:
A, The amount of this gift shall be undiminished by any income, estate,
succession, legacy. death, inheritance. or any generation-skipping tax or any interest or
penalties thereon,
B, The amount of this gift shall take into consideration the value of any property,
including property or interests in property under those provisions of this will, by rights
of sUfvivOfShip, by operation of law, by insurance, annuity. or endowment contract or
otherwise. which my wife, KATHRYN A, FEHL, has received prior to my death or at my
death will receive other than pursuant to this ITEM III, which is includable in my gross
estate for Federal Estate Tax purposes and with respect to which the marital deduction or
any similar benefit is allowable,
C. The amount of this gift shall also take into consideration the use of any
deductions (other than the marital deduction), exclusions, exemptions or credits available
to reduce the Federal Estate Tax to the lowest possible figure.
D. No property ineligible for the marital deduction, Of any similar benefit, shall
be distributed to this gift for my wife, KATHRYN A, FEHL, pursuant to this ITEM III.
E. Eithef cash or investments or both may be allocated to the gift under this
2
ITEM lIl.
F, Any property allocated under this ITEM III in kind shall be valued at the value
at which it is finally included in my gross estate for Federal Estate Tax purposes,
provided that the aggregate market value thereof on the date of allocation (plus the value
as finally determined for Federal EstRle tax purposes of all other propert)' qualifying for
. the marital deduction) is at least equal to the dollar value of the marital deduction as
finally determined for Federal Estate Tax purposes.
Q. My wife, KATHRYN A, FEHL, shall be paid the entire net income from the
principal in such periodic installments as my trustee shall find convenient, but at least as
often as quarterannually,
H, My wife, KATHRYN A, FEHL. is hereby given power to appoint by will to
her estate or to others, in such manner and for such estates as she may appoint.
exercisable only by specific reference by her alone and in all events over the principal of
this trust.
I. My wife, KATHRYN A, FEHL, is hereby given a power to appoint from time
to time during her lifetime, to any of my then living issue, either outright or in trust, such
amounts of the principal of this trust as she in her sole discretion shall designate by
written instrument delivered to my trustee during her lifetime with specific reference
hereto,
J. As much of the principal of this trust as my trustee may from time to time, in
its discretion, think advisable for the support of my wife, KATHRYN A. FEHL. and for
the protection and preservation of her property or during illness I.lr emergency shall be
.~
either paid to her or else applied directly for her benefit by my trustee,
K If my wife, KATHRYN A. FEBL, shall fail. either wholly or in part, to
exercise effectively the power of appointmcnt created in either paragraph H, or I. hllreof,
the unappointed principal shall be added to. and thereafter treated as part of, the principal
of my residuary estate passing under ITEM IV hereof
L. If any provision of my will shall result in depriving my estate of the marital
deduction for Federal Estate Tax purposcs. such provision is hereby revoked and my will
shall be read as if any portion thereof inconsistent with allowance of the marital deduction
for Federal Estate Tax purposes is null and void,
ITEM IV: I devise and bequeath the residue of my estate of every nature and wherever
situate, including property over which I shall have any power of appointment other than any such
power given to me in any will or intervivos trust of my wife, KATHRYN A. FEHL, to my
trustee hereinafter namlld, IN TRUST, for the following uses and purposes::
A, To pay the net income therefrom to my wife, KATHRYN A FEHL. for and
during her lifetime,
B, As much of the principal of this trust as my trustee in its sole discretion may
from time to time think advisable for the support of my wife. KATHRYN A. FEHL, and
for the protection and preservation of her pruperty or for the support and education of my
children or grandchildren. (induding college education, both graduate and undergraduate),
or during illness or emergency, shall either be paid to her or them or else applied directly
for her or their benefit by my trustee after taking into account her or their other readily
available assets and sources of income,
4
C, My trustee may npply the net income of this trust for the support of my wife.
KATHRYN A. FEHL, should she by reason of age, illness or any other cause in the
opinion of my trustee be incapable of disbursing it.
D, In addition to the above provisions, my wife, KATHRYN A. FEHL, shall have
the power to direct my trustee to pay to her or to apply out of principal in each year
including the year of my death' and the year of her death an amount not in excess of the
greater of Five Thousand ($5,000,00) Dollars or Five (5%) percent of the then aggregate
value of the trust principal. This power is noncumulative and can be exercised only by
an instrument in writing intended to take effect during her life. signed by my wife,
KATHRYN A, FEHL, and delivered to the trustee.
E. Upon the death of my wife, KATHRYN A, FEHL, the then remallllllg
principal and any undistributed income shall be distributed to my son, BARRY FEHL,
absolutely and free of trust. Should my son, BARRY FEHL, predecease me or die on or
before the thirtieth (30) day following the death of my wife, KATHRYN A, FEHL, then
and in that event, the remaining principal of any undistributed income shall be distributed
to PAULETTE FEHL, absolutely and free of trust. Should PAULETTE FEHL predecease
me or die on or before the thirtieth day following the death of BARRY FEHL, then and
in.that event, the remaining principal of any undistributed income shall be, distributed in
equal shares, absolutely and free of trust, as follows,
1) Trinity United Methodist Church of Walnut Bottom
2) Charles Fogelsonger
3) Michael Graham
5
.1,'-
determined under the provisions of Chapler 37 of the Pennsylvania Probate. Estates and
Fiduciaries Code, as in effect on the date of execution of this Will):
A. Any tal< imposed by Chapter 13 of the Internal Revenue Code of 1986, as
amended, (herein "CODE") (generation-skipping transfer tllX) shall be payable from the
property constituting such taxable transfer (except as may be provided otherwise in later
provisions he.reof or in relevant Trust instrument);
B. Any tax resulting form the inClusion in my estate of any qualified retirement
plan benefit under CODE Section 2039(b) (whether such amounts are included in the
probate estate) and any tax resulting from excess retirement accumulation under CODE
Section 4980(d), shall be payable by the recipient(s) of any such benefits,
C, Any tax resulting from the inclusion of any property in my estate under CODE
Section 2044 and/or CODE Section 2056(b) (7) (certain property for which marital
deduction was previously allowed), whether or not such taxes are statutorily payable by
my estate or the recipient of any such property shall be payable by the recipient of or
.from such property,
D. Any additional estate tax imposed by CODE Section 2032A (valuation of
certain farms, etc., real property) shall be payable by the qualified heir or hears whose
actions result in the imposition of such additional estate tax,
E. Any tax resulting from the inclusion in my estate under CODE Section 2040
of the value of any jointly owned property shall be payable by the surviving joint
tenant(s) of such property.
F, Any tax resulting from the inclusion in my estate under CODE Section 2042
7
, of the value of any jointly owned property shall be payable by the surviving joint
tenant(s) of such property.
G. Any tax resulting from the inclusion in my estate under CODE Section 2041
of the value of any property subject to a Power of Appointment, shall be payable by the
appointee of such property,
ITEM VII: If any portion of my estate shall become distributable to a beneficiary who
has not attained the age of twenty-one (21) years, the Executor may in its sole and absolute
discretion either pal' over such Principal and any accrued or undistributed income therefrom at
any time to the guardian(s) of the property of such beneficiary, or to a cllstodian for such
beneficiary under the Pa, Uniform Transfers for Minors Act, which custodian may be my
Executor or be selected hy my Executor, or retain the same for such beneficiary, IN SEP ARA TE
TRUST, until he or she attains the age of twenty-one (21) years, In case of sllch retention, the
Trustee may use or apply so much of the net income and Principal as it deems necessary or
advisable from time to time for support. health and medical care, and education (including college
education. both undergraduate and graduate) of such beneficiary, or may make payment for these
purposes, without further obligation or responsibility to see to the proper expenditure thereof,
directly to such beneficiary or to such beneficiary's parent or to any person taking care of such
. beneficiary, Any Principal or income not so applied shall be distributed to such beneficiary
absolutely when he or she attains the age of twenty-one (21) years, If he of she dies before
attaining age twenty-one (21), such share shall be distributed to his her personal representative,
discharged of trust.
ITEM VIII: My Executors, Trustees and Custodians (herein sometimes referred to as
8
"fiduciaries" or "fiduciary") shall have the following powers in addition to those vested in them
by law and by other provisions of my will applicable to all property, whether principal or income.
including property held for minors, exercisable without court approval. and effective until actual
distribution of all property,
A Any fiduciary hereunder may renounce or resign at any time with or without .
cause,
B. No fiduciary shall be required to file bond, execute any instrument appointing
anyone to accept service of process, or file inventories or accounts of any kind, except
as ordered to do so by a court of competent jurisdiction or as required to do so under a
state statute not providing for release of such requirements by a testator.
C. If there is no corporate fiduciary acting hereunder, my Executor or Trustee
may designate a corporation (regardless of where organized or headquarted) with fiduciary
powers to act as agent or custodian hereunder, may delegate to it such duties as may be
appropriate (including investment recommendation duties), may pay to it reasonable
compensation for its services, and may discharge it with or without cause,
D, To retain any or all of the assets of my estate, real or personal, including stock
of any corporate fiduciary, without regard to any principal of diversification or risk.
E. To invest in all forms of property, including stock, common trust funds, and
mortgage investment funds whether operated by my fiduciary or others, without restriction
to investments authorized for Pennsylvania Fiduciaries, as they deem proper, without
regard to any principle of diversification of risk.
F, To sell at public or private sale, to exchange, or to lease for any period of
9
time, any real 01' personal property and to give options for sales. exchanges or leases, for
such prices and upon such terms or conditions as they deem proper,
G, To allocate receipts and expenses to principal or income or partly to each as
, they from time to time think proper in their sole discretion. but in no event shall the
income of the marital deduction trust be reduced by the exercise of this power.
H. To borrow from or to sell to my Trustee even though such Trustee may be my
. Executor.
I. To cause the title to any property held hereunder to stand in the name of a
nominee or nominees,
J, To repair, alter or improve any real or personal property; to borrow money.
including the right to borrow money from any fiduciary hereunder, and to pledge,
mortgage, or create a security interest in any property held by them as security therefor.
and to make loans, secured or unsecured, for such purposes and upon such terms and
conditions as they may deem advisable, including loans to my estate, with or without
interest, for any purpose whatsoever, and to exercise options of any kind.
K. To subscribe for or to exercise options for stocks, bonds or other investments;
to join in any plan of lease, mortgage, merger, consolidation, reorganization, foreclosure
or voting Trust and to deposit securities thereunder; to vote securities III person or by
proxy. ill such connection to delegate discretionary powers; and generally to exercise all
the rights of security holders or employees of any corporation,
1. To compromise, submit to arbitration or release any claim of my estate or any
Trust hereunder against others and to pay. compromise, or submit to arbitration any claim
10
of others againut my estate or any Trust hereunder,
M. To exercise any law-given option to pay death taxes in installments. the
payment of interest due on such installments to he a charge against the principal.
N, 'fo exercise an law-given option to treat administrative expenses either as
income tax or as estate tax deductions, without regard to whether the expenses were paid
from principal or income. without regard to whether the size of the marital deduction
share created in ITEM III hereof
O. To receive other property of any type acceptable to the Trustee, including, but
not in a way of limitation. life insurance proceeds, which may be devised, bequeathed,
assigned, granted, conveyed or made payable to the Trustee by any other person, to be
added to and administered in accordance with the then applicable provisions of the Trust
or Trusts hereunder; provided. however, if more than one Trust is then being administered
hereunder, such other person may specify. in the instrument of transfer. among which
Trusts, and in what proportions such property shall be allocated,
P. To treat the entire trust estate as a common fund for the purpose of investment,
notwithstanding any provision herein for division thereof into shares or separate Trusts,
Q, Any Trust beneficiary will have the right at any time to request of and receive
from the Trustee a complete written accounting of such mattcr pertainilig to the
administration of the Trust as are pertinent to that beneficiary, In the Trustee's discretion,
income tax returns of the Trust may be used to satisfy such request
R In making distribution of my estate. my Executor (and in making distribution
of any Trust, my Trustee) is hereby granted the power to make non-prorata distribution
11
of assets in kind,
S. My Trustee is addition to other powers granted shall have the authority to
purchase life insurance on the lives of any or all beneficiaries of the Trust. In addition,
specific authority or power is granted to pay premiums on existing policies as well as
those purchased after the creation of the Trust even though said policies may not be
. owned by or payable to the Trustee as beneficiary, Premiums may be paid from the
income of the Trust est lite or, if necessary, from principal.
T, Should the principal of any Trust herein provided for be or become so small
that, in the Trustee's discretion, establishment of continuance of Trust is inadvisable, my
Trustee or my personal representative may make immediate distribution of the then
remaining principal and any accumulated undistributed income outright to the person or
persons and in the proportions they are then entitled to, If any such person is then a
minor, distribution may be made to that person's guardian, or to a person selected by the
Trustee to be custodian for such person until the age of twenty-one (21) years under the
Pennsylvania Uniform Transfers to Minors Act.
U. To continue the operation of any business in which I may be interested or
engage at the time of my death (regardless of the form or organization of any such
business), which business or an interest in which shall be received by my fiduciary, This
authorization shall include the right to change the form of any such business by the
reorganization or incorporation thereof, or the formation of a general or limited
partnership with respect therejo, and shall also include the right to invest in any sllch
business including the right to invest in any business the property of any Trust hereunder
12
for such periods of time and upon such terms and conditions as my fiduciary shall deem
advisable, No fiduciary shall be liable for any loss resulting from continuing !lny such
business, but my fidnuciary may, in my fiduciary's discretion, sell. liquidate or otherwise
discontinue any such business at such time or upon such terms and conditions as my
fiduciary shall deem advisable,
V. My fiduciaries, generally, shall have full power and authority to exercise all
rights and privileges appurtenant to any property held by my fiduciaries, and to execute
lIIId deliver any lIIId all instruments which may be necessary or expedient in the exercise
of the powers grllllted herein; provided, however, that no Trustee hereunder shall have any
power in the administration of the Trust created under ITEM Jl[ hereof which would in
lIIIY way disqualify said Trust for the purposes of the marital deduction afforded by the
Federal Estate Tax Laws.
W. Any fiduciaries are authorized to make distributions in any manner which he
or she deems to be in the best interest of a beneficiary, including:
provisions will fully discharge Trustee from lIIIY further liability for that distribution.
I, To such beneficiary directly, including mailing to his or her last-known
address or depositing to his or her bllllk account or to a bank account to be opened
by him or her; lIIId
2, To 1III existing Trust (or fund thereof) for the sole benefit of such
beneficiary and providing no less a right to present enjoyment of income lIIId
principal that would be the case under the Trust hereunder; and
3, Directly to third persons for the sole benefit of such beneficiary or such
13
beneficiary's dependents,
4, The receipt for any distribution made in conformity with the above
provisions will fully discharge Trustee from any further liabiHty,
~, No fiduciary will exercise any discretionary authority to distribute
principal or income for the benefit of any beneficiary to reimburse any
governmental entity which may have incurred expense for the benefit of that
beneficiary or pay any obligation of a beneficiary if that expense or obligation is
otherwise payable by any governmental entity or pursuant to any governmental
program of reimbursement or payment.
X. The situs of' any Trust created hereunder shall be in the County of Cumberland. and
State of Pennsylvania, and all questions pertaining to the construction or validity of the
provisions of this instrument shall be governed by the laws of that State (other than its
conflicts of laws provisions), Despite the foregoing, the Trustee may, at any time and
from time to time. change the situs of any Trust created hereunder as the Trustee in his
sole discretion deems desirable for the benefit or security of this Trust. The Trustee lTlay
elect (or decline to elect) the law of a different jurisdiction and thereafter the court of
such other jurisdiction shall have the power to effectuate the purposes of this instrument
to such extent. The Trustee may change the situs of any Trust created hereunder, and
may change the situs of one Trust without changing the situs of other Trusts created
hereunder. This is a continuing power which will not be exhausted by its use. The
determination of the Trustee as to the change of situs shall be conclusive and binding on
all persons interested or claiming to be interested in any Trust hereunder.
14
.'
such account and to write checks on such account.
AA: The individual fiduciaries shall have jointly with the corporate fiduciary all the
)lowers given to the fiduciaries, exceptlhat no individual fiduciary shall participate in the exercise
of any discretion to determine the propriety of or amounts of payment of income or principal to
himself or herself or to any person to whom he or she is legally obligated, or possess any of the
Incidents of ownership with respect to any policy of insurance on his or her life. and then
remaining fiduciaries alone shall exercise that discretion. and possess those incidents of
ownership,
BB: In the event of any disagreement between or among my fiduciaries. except as may
be limited in AA above, the decision of my individual fiduciary shall control. No fiduciary shall
be liable for any loss resulting from a decision in which that fiduciary did not join,
cc: It will be sufficient authority for any person to deal with successor or substitute
fiduciary if the successor delivers to that person a signed written statement that the predecessor
fiduciary is either deceased, has resigned or is because of some disability unable to act or
continue to act and that he or she is the duly appointed successor fiduciary, Such authority will
remain in effect until such time (if any) that the predecessor fiduciary gives written notice thaI
it is no longer effective, Dunng the interim, acts taken pursuant to such authority will be valid
as if taken by or with the predecessor fiduciary directly,
DD: In establishing the inability of a fiduciary to act or continue to act hereunder, the
statements of two licensed doctors of medicine shall be sufficient to establish such incapacity and
third persons are protected in relying upon such statements without any further act or notice, No
further act on the part of any party hereto or of any court shall be necessary to vest in successor
16
fiduciary the fiduciary powers and duties in the supervision and management of the trust and/or
estate.
BE: To continue the operation of any business in which [ may be interested or engaged
Btthe time of my death (regardless of the form or organization of any such business, whether the
same be a sole proprietorship, a partnership or a corporation in which [ own all or a substantial
portion of the stock, which business or an interest in which shall be received by my fiduciary.
subject to the terms of any agreement [ may have made for the sale of such business or interest
or any assets thereof, until such time as my respective fiduciaries deem it advisable to sell.
liquidate or distribute the same in kind, My fiduciaries shall have all the rights and powers in
connection with said business as [ had when living, including by way of example and not
limitation the powers to operate or join in the operation thereof as a going concern, the right to
change the form of any such business by the reorganization or incorporation thereof. or the
formation or re.formation of a general or limited partnership with respect thereto, and also
including the right to invest in any business of make agreements for the utilization in any
business or lease to or in conjunction with any business the property of my estate or any trust
hereunder for such periods of time and upon such terms and conditions and to liquidate or sell
the same or any part thereof, all as my respective fiduciaries shall deem advisable for the best
interests of my estate and of the beneficiaries thereof, without any liability for loss resulting from
the operation of said business except where such loss is the result of gross negligence or fraud
on the part of the particular fiduciary,
FF, In connection with the continued operation of any business, my fiduciaries shall be
entitled to receive such additional compensation as may be commensurate therewith, My
17
fiduciaries are specifically authorized I\l1d empowered to engage the services of such persons as
may be reasonable necessary or desirable to provide legal, accOUllting and business management
elCpertise to or for said business and to engage employees and agents therefor I\l1d to agree for
the compensation of said persons in addition to the additional compensation of my respective
fiduciaries provided for above,
Go. If the assets of any Trust hereunder consIst of any interest in residential real estate,
whether it be a full fee interest; a leasehold interest; a fractional interest; a life tenancy or a
remainder interest; the right to income from such trust shall include the right to possession of
such residential real estate (and if the income beneficiary is my wife, she shall have the right to
share that possession with such members of my family as she shall determine), The cost of
obtaining, maintaining, insuring. repairing and/or replacing such real estate shall be considered
appropriate costs to be paid by Trustees and shall be allocated to income or principal in
accordl\l1ce with the character of the cost paid, Should my wife be residing on a permanent basis
(temporary absences for vacations and the like not considered) in such residence, Trustee shall
consult with my wife prior to sale or other disposition of such residential real est!\te. and shall
not dispose of such residential real estate without the consent of my wife or her agreement
concerning a substitute or replacement residence, Trustee is authorized to execute and deliver
such Deeds, assignments or other documents as may be necessary and desirable to effectuate the
trl\l1sfer of ownership of any interest in any real estate,
ITEM IX: I appoint my son, BARRY FEHL, Executor of this my Last Will, Should he
fail to qualify or cease to act as Executor, I appoint PAULETTE FEHL, Executrix of this my
Last Will. In the event she should fail to qualify or cease to act as Executrix I appoint Michael
18
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~
CERTIFICATION OF NO'rICE UNDER ,RULE 5.6 ( a)
NllIIIe of Decedent I .John M. Fehl
Date of Deathl March 29. 1997
Will No.
q1- Jafl
_Admin. No.
To the Registerl
I certHy that notice of. beneficial intex:est required by
Rule 5.6 (a) of the Orphans' Court :Rules wall served on or mailed to
the following beneficiaries of the above-captioned estate on
April 9, 1997 I
~
Kathryn N. Fehl
Address
8 West Main Street, Walnut Bottom PA
Notice has now been given to all persons entitled thereto under
Rule 5.6(a) except
Date I 1l~ ! 11
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capacitYI--,/peraonal RepresontaUve
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representative
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REV..1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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COMM()"W~SVlVAN'A
OEPARTMENT OF REVENUE
DEPI18060'
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SOCIALS ";UAIlYNlJ.l6f:R
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OAUOfDEAlII
DATE or IUAHt
/12/1913
THIS RfiTUR~ MUST BE FilED IN [)(Wl~ATF. WITH THF. .
4 I, 6 REGISTER OF WILLS
:J 2 9/ I 9 9
SOCIAL SEC\JRI1V NUMBER
2 0
7 _ 2
2 _ 1
1 7
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7
(IF APPUCA6LEl SURVlVlNOSPOUSE'S NAME llAST, fiRST. ANOMIOOlF.INI1IAl.)
FEflL, KATHRYN
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8 1 - :I 2
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[j: 1. Original Ralum 0 2. Suppla"",ntal R81um 0 3. Remalnde7Retum ".. ~-;;;;;:.;;;;;;;-;;;--
o 4. Limited e'lale 0 4a. futurelnlara,t Comproml'e "..OId,.t""" 12"H21 0 6, foderal e,lBle Tax Ralurn Required
[J 6. OB<>ldellIDIad Te,IBIA ''''''''''P,0Iw<, 0 7. DB<>ldent MalnlBlnoo a L.'ng Tru",,,,,,,,,,OII,,," _ 6. TolBl Numberol SAle Oepo'itBo."
o 9. L1UgaUon Proceed, Rece.ed 010. Spousal PovertyCre<lilld"~"''''_o 12.3,.91 ond )"'''' 0 11. electl<ln 10 IBxunder Sec. 9113(A) 1""'~hOI
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDE!NCE AND CONFIDENTIAL TAX INFORMATION aHOULD BE DIRECTED TO:
NAME COUPtETC ~WllNO ADDRESS -
Susan J. Otto, Esquire
FllUAflMlE (UAjlplk;a/)le)
Duncan & Otto, P.C.
TElEPHONE NUMBER
717 249-77 80
1. Real EslBle (Schedu~ AI (11
2. Slocks and Bond, (Schedu~ BI (2)
3. Closely Held CorporaUon.Partne"'hlp or So~.Propnelo"'hlp (3)
1 Irvine Row
Carlisle, PA 17013
1 6 2 0 O. o 0
2 7 5 8 4 . 2 0
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4. Mol'l\lage' & Note, Reoolvable (Schedu~ D)
6. Ca'h, aank Deposits & Miscellaneous Personal Property
(Schooule EI
6 Jointly Ownoo Property (Schadu~ F)
7. InterNlvo, Tra",le", & Mlscellaneou, Non.Probate Property
(Schoou~ G or L)
6. Total OroiS Allell (tolBl Line, 1.7)
9. Funerel Expense, & AdmlnlSIraUve Costs (Schedu~ HI
10, Debts 01 Decadent. Mortgage Llabilll~', & Lien, (Sohedu~ I)
(9)
(10)
(8)
3 7 3 9 2 . 4 8
I
1, 2 0 8 9 9
(11)
3 8,6 0 1 . 4 7
2 7 , 8 6 0 6 5
1 6 6,3 2 8. 4 0
9 4 , 1 6 9. 0 )
0 . 0 0
(4)
(6)
(6)
(7)
6
6 i 4
6
2. I
2
11. T 0111 DeductleOl (101a1 Lines 9 & 10)
12. Net Velue olEllale (Line 6 mlnu' Line 11)
13. ChanlBb~ and Governmental BequaslslSeo 9113 Tru,ts lor which an election 10 IBx ha, nol been
made (Schedu~ J)
14. Nel Velue Subje\.llo Tex (L1na 12 minus Line 13)
16. Amounl ollina 14IBxable
althe 'pousallBxrate , 1 9 4 ,
S"'n'lru~lo", on reve... "de lor appllr.ablA percenlBge
16. Amount "I lins 14IBxable
al6%rale
17. Amollnlolllne14 lBXable
8115% rale
(12)
(131
-
(14)
69.05 x,OO
(IS)
x .06
(161
(17)
(18)
x .15
16. Tax Due
19
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
Under penallJe$ of pe~ury.1 Clocfnro that I hil\'t'l e~amf\&d this relurn, loc/udir.y accompanying Schedules Md sl~lerr(lnts. and to UIO oost 01 my knowledge illld belief, It 11; trull. CO(fr<:t iIIld c()I'l1plete OecINal~'l of I!((lpa(er othllr
llWJ.J1:!.l~rsonalreor656n1lli'!QJllasodonaHit"QlIlli!~lQilioD{l(Orhas8lWk!1<lfl'~_. ._____
SIGNAT E Of PERSON RESPONSIBLE FOR FiliNG RtTURN ADDRESS DATE
-- -- :L. I) J
I ~di-:l~____---_.LO~.QJ,__~;3LrL&J~ t)(\-HnWl ?" D"Tae d.-3/17
~IGNATURE OFPRf."i'MER6THER THAN REPRESENTATIVE ADDRESS ^
Decodont'. Complote Address:
STR!:ET ADDflf:SS . .'-'8-'.w~~7;'M:j-~ St-'~-~~'(lt
~
CITr-
WI.\J nut HotlOffi
rWh
liP
1.72(\6
-.....----.--.---....
Tax Paymonts and Credits:
1. Tax Due (Paga 1 Line 18)
2. Cradlts/Payments
A. Spousal Poverty Credit
B. Prior peyments
C. Discount
(1)
o
~. InteresVPenalty If eppllcabte
D. Interesl
E, Penalty
Total Credits (A + B + C) (2)
III
TotallnteresUPanally (D + E) (3)
4. If line 21s greater than line 1 + line 3, anter the dlfferonce. This Is the OVERPAYMENT.
Check box on P.ge1 Line 19 to reque.t. refund (4)
5. If line 1 + line 31s greater than line 2, anter the difference This Is the TAX DUE. (5) 0
A. Enter the Interest on the tax due. (SA)
B. Enter the total of Line 5 + SA This Is the BALANCE DUE. (5B) 0
Make Check Payable to: REGISTER OF WILLS, AGENT
V 11II Jj. - l n
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Old decedent make a transfer and: Yes No
e retain the use or Income of the properly transferred; ........................................................... 0 Ql
b. retain the right to designate who shalt use Ihe property transferred.,r Its Incomo; ................ 0 []
c. retain a revaralonary Interest; or............................................................................................. 0 [)
d. receive the promise for Itfe of olther payments. benefits or care? ......................................... 0 Q':l
2. If death occurred on or bafore December 12. 19B2, did decedent within two years
preceding death transfer property without receiving adequate consideration? If death occurred
after December 12. 1982, did decedent transfer property within one year of death without
receiving 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 G
4. Did decedent own an individual retirement account. annuity, or other non-probate property?.... 0 51
I,' J, ' ,~ ,,'.' . ,.,: . , I ' F' f " ~, , " ,', \ ,~ ,. ,
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES.
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
72 P.S. ~9116 (a) (1:1) (I) provided for the reduction of the tax rate imposed ontha net value of transfers to Qf for the usa of the
surviving spouse from 6% 10 3% for elates of deeth on or after July 1, 1994 and before January 1. 1995.
72 P.S. ~9116 (e) (1.1) (II) provided fOI the reduction ollha rate Imposed on the net value oltranBfera to or for the use olthe surviving
spouse from 3% to 0% for dates Qf death on or after January 1. 1995. The statute rtQ~s no1.!l!\~illPJ e transfer to a surviving spouse
from tax. end the statutory requlmments for disclosure of assats and filing a tex return are stili applicable even If the surviving spouse
Is the only beneficlery.
FOR DATES OF DEATH ON OR AFTER JANUARY 1.1996 - Please answar the following question by placing an "x"ln the
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? Yes [3.J No 0
If you answered yes to the above question, the tax on the trust or similar arrangement Is postponed until the death of the second
spouse, at which lime it wilt be fully taxable at the rate(a) appliceble to the remainder boneficlary(les). Enter the value of the trust on
Schedule ,I, Part II, In order 10 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 01 similar errangement which benefil. the surviving spouse Is taxed at the zero tax rate,
and the remainder la taxed at the rate(s) applicable to the remainder beneficlery(les). If you choose to make the election, you must
attach Schedule 0 to a timely-filed tax return, along with Schedule(s) K andlor M in order to show the apportionment of the trust or
similar errangement between the surviving spouoe and the remelnder beneficlary(ies).
n 1J'""'~ ,-. ..
rc..<~."'-
\
\
RIVIW6t..11,'m
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COMMONWfA,WIOf PtNN!i'(tV...t,lI.\.
fN~I[RIIMK! TA,)( IUIU~H
R r !)Il,~e ~~ ~ _~_~:.(: .r_~~~~~ ,";~;.;.:.o~_':'_ .-,_J.:.~_,"._. u ;_
SCHEDULE (-2
PARTNERSHIP
INTEREST REPORT
i
I PI"mo Typ" or PriM... . _
--liiiiiiN'UMaER -.-'-.-.--.-.-----....
I ;~ I ~"-0]36
ESTATE Of
FEflL. .JOHN M.
TIll! following: ihforma'tion', must b8' submittodfwiih:.th'is' s(hodul~~' . .
A. Detailod descriplion .howing Ihe method of <ompu'olion ",ili"od in tho v"luolion of tho decedeot', loler.,t.
B. Complele copies of fi/loncial .Ia\omenl' or compl.lo (opies of Iho Fodo",1 Tox ROlurn, (Form 1065) for tho ,'oor of doath and
4 proceding yoar" including 0 balance sh.el for ,he yoar of d.alh.
C. If Ihe Company owned Real Eslate, furni,h a li,I .howing tho complelo address/os and oslimo'od fair Markol Valuel,. If Ro,,1
E.tale Appraisal, have beon secured, ploa,e o"ach copies.
D. Any ather Information relative to ,he valuation of Ihe decedenl's inl.re.t.
Addr.ss __.__.. 801<_J4__._____________.__
Federal!. 0, Number _2}-.Q5]}095
(A, per Form 1065)
Date Bu,lne.. Commenced_Ql/ O~L~____d
L Name of Partnership ____J:tartj,_1L~..!.._1.'<illJ~.~()n8__..u___
WBln~t Bottom. PA 17266
Bu.lness Activity ~_..._~wni.!1!)~___'_._...n.
2. Decedent Wa'a lKJueneral DLlmlted partner. If dacedenl wa, a limited parlner. provida Inilial inve,Imenl $__...._...__
3.
PARTNER '5 NAMES
% OF INCOME
% OF OWNERSHIP
SALARY
-------,
BALANCE OF
CAPITAL .ACCO~!lL....,
B.
Kathryn A. Fehl
.John M. Fehl
80%
20%
80%
20%
---I
I
A.
.--:-------~"I
,
P.
,
.,
I
J
C.
4. Estimated Value of decedenl's inlere,l: $.__2/.584.20
5. Wa, the partnership indeblod 10 Iho decedent? []ves 5aNa
If ye,. provide amount of Indebledness S _________,
6. Wa, there lifa Insurance payable to Ihe partnership upon Ihe death of Iha decedent! DYe, I!9Na
If ye" Ca,h Surrender Value: $_____.__.__ Nol proceed, payable, S"_~
Owner of Policy: ________.___"'_ _____,__
7. Wa, there a written partnarship agreemenl in effect at the lime of the d.ceden". death? DYe, [l'JNo
If ye" attach copy of agreement.
8, Old Ihe partnership have an intere,I In any olher partnerships or corporation.? [Nes lUNa
If ye,. r.port the necassary informallan an a .eparata sheat, including Schodule "C. 1 " or "C;2" far each intere".
9. Old the decedent', intere,tln tho partnership change in Ihe year belare dearh if the date of death was an or after 12/13/82
or If death occurred prior 10 12/13/82 In theloS! Iwo years? iJYe, !~JNa
It ye" explain: _.____..____.. .__....__.._______. ,_..._... _.....
10. Was the decadent rolated '0 any of Ihe other parlne"! ~jjVos CJNo
If yes, explain: _.____!'.!l.!.~ne.!.!'_"ere husb'!I1.~._!1.nj_I<IH_'!,._____..__..__..._.._____._..__... __ ,..____._..
11. Wa, Ihe partnership dissolved or liquidated aftar decodenl's deulh? 1.IVo. !1\~0
If yes. report allrhe relaled information, including capie. of Iho Sale, Agree..enl and/or Settlomanl Shoet.
12. Was Ihe decedont's parlnership Inler.,t sold? rlVas 'tNll
If yo., provide a copy of Ih. agroomnt of ,010, .Ie.
Oec-24-9V
ayet' & R 1 t; tor, CPAs
MAJIlTIN M. FEHL & SONS
VAlUAT10N OF PARTNER8111'
REVENue SERV1CE RUUNO lIU08 FORMULA METHOD
I!!RAOe RI!!TURN ON AVERAGE NET TANGIBLE ASSETS
2UG% AND CAPITAll1.A110N RATE OF 28%
DECEMBER 31, 11196
WEIGHTED
ADJUSTE',O
ORDINARY
INCOME
$30,017
123.1sa
138,<426
91,216
13U5.Q
$517,077
DMDEO BY FA TOR .1Ii
IORDINARl
YEAR ! INCOME WElGIiT.
I
1992 I $30,P17 1
1993 61,PM 2
10\J4 46,'42 3
1995 f 4
1996 5.
W' .1:i
AVERAGE iWZ2
AVERAGE ADJ STED NE IBLE ASSETS
ADJUSTED
NET
TANGIBLE
AS.aEI.ll WElllliI
$132.1601
180,821 2
178,583 3
171,047 <I
137.272 5
S797 673 1li
MULTIPLIED BY INDUSTR .A GE RETURN ON AVERAGE NET TANGIBLE ASSETS (A)
NORMAL EARN GS
AVERAGE WEI HTED. US D NET INCOME BEFORE INCOME TAXES
EXCESS EARNI GS
DIVIOED BY C
GOODWILL
ADJUSTED NE
TOTAL BUSINE S VALUE
SAT DECEMBER 31,1996
UE AT DECEMBER 31, 1996
(Al The induatry verage ra of um waa secured from a natlonally-pubUlhed
study. The IBl&lfloBti use wal contractOl1l .,oofino, siding. and sheet matal work,
FEHLVAL.W
1
P.02
WeiGHTED
ADJUSTEO
NET TANGIBLE
ASSETS
$132.160
381,242
529,749
884,188
886.360
S2 393 889
15
11S0 679
169.579
2.Lm
34,310
~2.
182
~
649
137,272
II
_137 921
12/2419707:17 AM
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SVd~ '~e~~~~ V ~e~oa VS:~:Ot t6-Zt-^ON
~ {Io' ~ .PROPERlY OF ~~ OF JOON M. mIL, DEXE\SID,
8 wtST MAIN ~.m..rm, ~ ;un(lo\,. PA (tl ocn:&1t 14, 1997:
Meito china dish Bot for 12
Fostoria dish sot for B
Miscellaneous dishware
Toaster oven
Russell Hobbs toaster
SIMll coffee maker
Miscellaneous pots & pans
Miscellaneous stainless flatware
G.E. electric stove with doublo oven (older ~1el)
G.E. side-by-side refrigerator with water & ice on doOr
l\J11alla microwave on stand (older rrodel)
5 Maple bar stools @$ 20.00
G.E. automatic washer (older model)
G.E. clothes dryer (older l1'Odel)
Hoover upright vacuum cleaner (older l1'Odel)
Miscellaneous cookbooks
4-Drawer metal file cabinet (as is)
o::mnon lamp stand
Wooden gossip bench
o::mnon sofa
COffee table & 2 watching lamp stands (set)
AerOsonic spinet piano with bench
'ff::Mrey electronic double keyboard organ & bench '
Upholstered chair with ottoroan
r.\iocellaneous pictures 8. fl"ames
Zenith console color television
o:mnon awi vel rocker
Upholstered pit group with recliners on ends
Miscellaneous table lights
2 Floor lights @$ 4.00
console stereo
(older l1'Odel)
cannon oak. star\d
3-pc. naple bedrOOm suit with double nattress & springs
6-pc. cherry-finish bedroom suit including dresser with
separate mir.ror, chest of drawers, queen size bed,
2 nightstands including nattress & springs,...........
Zenith portable color television (older l1'Odel)
$ 75.00
$ 120.00
$ 125.00
$ 6.00
$ 5,00
$ 5.00
$ 35.00
$ 25.00
$ 65.00
$ 325.00
$ 30.00
$ 100.00
$ 40.00
$ 30 JOO
$ 15.00
$ ao.OO'
$ 5.00
$ 8.00
$ 10.00
$ 35.00
$ '45.00
$ 225.00
$ 175.00
$ No value
$ 45.00
$ 120.00
$ 15.00
$ 35.00
$ 25.00
$ 8.00
$ 2.00
$ 1.5.00
$ 125.00
$ 375.00
$ 40.00
" "
. ,
needed for the Federal Estate Tax unlimited marital deduction to reduce the Federal Estate Tax
to its lowest possible figure after full use of all other deductions and credits a1!owable in
calculating the Federal Estate TaK, eKcept that such amount shall be calculated without regard
to the augmenting of my taKable estate by reason of generation-skipping transfers and without
regard for any credit for state death taKes that would not otherwise by payable, Accordingly, I
direct that:
A, The amount of this gift shall be undiminished by any income, estate,
succession, legacy, death, inheritance, or any generation-skipping tax or any interest or
penalties thereon,
B, The amount of this gift shall take into consideration the value of any property,
including property or interests in property under those provisions of this will, by rights
of survivorship, by operation of law, by insurance, annuity, or endowment contract or
otherwise, which my wife, KATHRYN A, FEHL, has received prior to my death or at my
death will receive other than pursuant to this ITEM III, which is includable in my gross
estate for Federal Estate Tax purposes and with respect to which the marital deduction or
any similar benefit is allowable,
C, The amount of this gift shall also take into consideration the use of any
deductions (other than the marital deduction), exclusions, exemptions or credits available
to reduce the Federal Estate Tax to the lowest possible figure,
D, No property ineligible for the marital deduction, or any similar benefit, shall
be distributed to this gift for my wife, KATHRYN A, FEHL, pursuant to this ITEM m.
E, Either cash or investments or both may be allocated to the gift under this
2
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, .
, ,
either paid to her or else applied directly for her benefit by my trustee,
K. If my wife, KATHRYN A. FEHL, shall fail, either wholly or in part, to
exercise effectively the power of appointment created in either paragraph H. or I, hereof,
the unappointed principal shall be added to, and thereafter treated as part of, the principal
of my residuary estate passing under ITEM IV hereof,
L. If any provision of my will shall result in depriving my estate of the marital
deduction for Federal Estate Tax purposes, such provision is hereby revoked and my will
shall be read as if any portion thereof inconsistent with allowance of the mari.tal deduction
for Federal Estate TI\X purposes is null and void.
ITEM IV: I devise and bequeath the residu~ of my estate of every nature and wherever
situate, including property over which 1 shall have any power of appointment other than any sllch
power given to me in any will or intervivos trust of my wife, KATHRYN A, FEHL, to my
trustee hereinafter named, IN TRUST, for the following uses and purposes::
A. To pay the net income therefrom to my wife, KATHRYN A. FEHL, for and
during her lifetime,
B. As much of the principal of this trust as my trustee in its sole discretion may
from time to time think advisable for the support of my wife, KATHRYN A, FEHL, and
for the protection and preservation of her property or for the support and education of my
children or grandchildren, (including college education, both graduate and undergraduate),
or during illness or emergency, shall either be paid to her or them or else applied directly
for her or their benefit by my trustee after taking into account her or their other readily
available assets and sources of income,
4
','
, ,
C, My trustee may apply the net income of this trust for the support of my wife,
KA THRYN A. FEHL, should she by reason of age, illness or any other cause in the
opinion of my trustee be incapable of disbursing it,
D, In addition to the above provisions. my wife, KATHRYN A, FEHL, shall have
the power to direct my trustee to pay to her or to apply out of principal in each year
including the year of my death and the year of her death an amount not in excess of the
greater of Five Thousand ($5,000,00) Dollars or Five (5%) percent of the then aggregate
value of the trust principal. This power is noncumulative and ean be exercised only by
an instrument in writing intended to take effect during her life, signed by my wife,
KATHRYN A, FEHL, and delivered to the trustee.
E, Upon the death of my wife, KATHRYN A, FEHL, the then remaining
principal and any undistributed income shall be distributed to my son, BARRY FEHL,
absolutely and free of trust. Should my son, BARRY FEHL, predecease me or die on or
before the thirtieth (30) day following the death of my wife, KATHRYN A, FEI-IL, then
and in that event, the remaining principal of any undistributed income shall be distributed
to PAULETTE FEHL, absolutely and free of trust, Should PAULETTE FEHL predecease
me or die on or before the thiliieth day following the death of BARRY FEHL, then and
in that event, the remaining principal of any undistributed income shall be distributed in
.equal shares, absolutely and free of trust, as follows,
I) Trinity United Methodist Church of Walnut Bottom
2) Charles Fogelsonger
3) Michael Graham
5
. '
determined under the provisions of Chapter 37 of the Pennsylvania Probate, Estates and
Fiduciaries Code, as in ~ffect on the date of execution of this Will):
A. Any tax imposed by Chapter 13 of thc Internal Revenue Code of 1986, as
amended, (herein "CODE") (gcneration-skipping transfer tax) shall be payable from the
property constituting such taxable transfer (~xcept as mal' be provided otherwise in later
provisions hercof or in rclcvant Trust instrument);
B, Any tax resulting form the inclusion in my estate of any qualified retiremcnt
plan benefit undcr CODE Section 2039(b) (whcther such amounts are included in the
probate estate) and any tax resulting from excess retirement accumulation under CODE
Section 4980(d), shall be payable by the recipient(s) of any such benefits,
C. Any tax resulting from the inclusion of any property in my estate under CODE
Section 2044 and/or CODE Section 2056(b) (7) (certain property for which marital
d,eduction was previously allowed), whether or not such taxes are statutorily payable by
my estate or the recipient of any such property shall be payable by the recipient of or
from such property,
D, Any additional estate tax imposed by CODE Section 2032A (valuation of
certain farms, etc., real property) shall be payable by the qualified heir or hears whose
actions result in the imposition of such additional estate tax,
E, Any tax resulting from the inclusion in my estate under CODE Section 2040
of the value of any jointly owned property shall be payable by the sllrviving joint
tenant(s) of sllch property,
F, Any tax resulting from the inclusion in my estate under CODE Section 2042
7
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, ,
of the value of any jointly owned property shall be payable by the surviving joint
tenant(s) of such property,
G, Any tax resulting from the inclusion in my estate under CODE Section 2041
.of the value of any property subject to a Power of Appointment, shall be payable by the
appointee of such property,
ITEM VII: If any portion of my estate shall become distributable to II beneficiary who
has not attained the age of twenty-one (21) years, the Executor may in itR sole and absolute
discretion either pay over such Principal and any accrued or undistributed income therefrom at
any time to the guardian(s) of the property of such beneficiary, or to a custodian for such
beneficiary under the Pa, Uniform Transfers for Minors Act, which custodian may be my
Executor or be selected by my Executor, or retain the same for such beneficiary, IN SEP ARA TE
TRUST, until he or she attains the age of twenty-one (21) years. In case of such retention, the
Trustee may use or apply so much of the net income and Principal as it deems necessary or
advisable from time to time for support, health and medical care, and education (including college
education, both undergraduate and graduate) of such beneficiary, or may make payment for these
purposes, without further obligation or responsibility to see to the proper expenditure thereof,
directly to such beneficiary or to such beneficiary's parent or to any person taking care of such
beneficia/Yo Any Principal or income not so applied shall be distributed to such beneficiary
absolutely when he or she attains the age of twenty-one (21) years, If he of she dies before
attaining age twenty-one (21), such share shall be distributed to his her personal representative,
discharged of trust,
ITEM VIII: . My Executors, Tr~stees and Custodians (herein sometimes referred to as
8
"fiduciaries" or "fiduciary") shall have the following powers in addition to those vested in them
by law and by other provisions of my will applicable to all property, whether principal or income,
including property held for minors, exercisable without court approval, and effective until actual
distribution of all property,
A. Any fiduciary hereunder may renounce or resign lit any time with or without
cause,
B, No fiduciary shall be required to file bond, execute any instrument appointing
anyohe to accept service of process, or file inventories or accounts of any kind, except
as ordered to do so by a court of competent jurisdiction or as required to do so under a
state statute not providing for release of such requirements by a testator,
C. If there is no corporate fiduciary acting hereunder, my Executor or Trustee
may designate a corporation (regardless ofwherEl organized or headqullrted) with fiduciary
powers to act as agent or custodian hereunder, may delegate to it such duties as may be
appropriate (including investment recommendation duties), may pay to it reasonable
compensation for,its services, and may discharge it with or without cause,
D, To retain any or all of the assets of my estate, real or personal, including stock
of any corporate fiduciary, without regard to any principal of diversification or risk.
E. To invest in all forms of property, including stock, common trust funds, and
mortgage investment funds whether operated by my fiduciary or others, without restriction
. to investments authorized for Pennsylvania Fiduciaries, as they deem proper, without
regard to any principle of diversification of risk,
F. To sell at public or private sale, to exchange, or to lease for any period of
9
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"
time, any real or personal property and to give options for sales, exchanges or leases, for
such prices and upon such terms or conditions as they deem proper.
Q, To allocate receipt9 and expenses to principal 01' income or partly to each as
they from time to time think propcr in their sole discretion, but in no event shall the
income of the marital deduction trust be reduced by the exercise of this power,
H, To borrow from or to sell to my Trustee evell though such Trustee may be my
Executor,
I. To cause the title to allY property held hereunder to stand ill the name of a
nominee or nominees,
J. To repair, alter or improve any real or personal property; to borrow money,
including the right to borrow money from any fiduciary hereunder, and to pledge,
mortgage, or create a security interest in any property held by them as seeurity therefor,
and to make loans, secured or unsecured, for such purposes and upon such terms and
conditions as they may deem advisable, including loans to my estate, with or without
interest, for any purpose whatsoever, and to exercise options of any kind.
K. To subscribe for or to exercise options for stoch, bonds or other investments;
to join in any plan of lease, mortgage, merger, consolidation, reorganization, foreclosure
or voting Trust and to deposit securities thereunder; to vote securities in person or by
proxy, in such connection to delegate discretionary powers; and generally to exercise all
the rights of security holders or employees of any cOlporation,
L. To eompromise, submit to arbitration or release any claim of my estate or any
Trust hereunder against others and to pay, compromise, or submit to arbitration any claim
10
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.'
of others against my estate or any Trust hereunder,
M, To eXMcise any law"given option to pay death taxes in installments, tho
payment of interest due on such installments to be a charge against the principal.
N, To exercise an law-given option to treat administrative expenses either as
income tax or as estate tax deductions, without regard to whether the expenses were paid
from principal or income, without regard to whether the size of the marital deduction
share created in ITEM III hereof,
0, To receive other property of any type aceeptable to the Trustee, including, but
not in a way of limitation, life insurance proceeds, which may be devised, bequeathed,
assigned, granted, conveyed or made payable to the Trustee by any other person, to be
added to and administered in accordance with the then applicable provisions of the Trust
or Trusts hereunder; provided, however, if more than one Trust is then being administered
hereunder, such other person may specify, in the instrument of transfer, among which
Trusts, and' in what proportions sueh property shall be allocated,
p, To treat the entire trust estate as a common fund for the purpose of investment,
notwithstanding any provision herein for division thereof into shares or separate Trusts,
Q, Any Trust beneficiary will have the right at any time to request of and receive
from the Trustee a complete written accounting of such matter pertaining to the
administration of the Trust as are pertinent to that beneficiary, In the Trustee's discretion,
income tax returns of the Trust may be used to satisfy such request.
R. In making distribution of my estate, my Executor (and in making distribution
of any Trust, my Trustee) is hereby granted the power to make non-prorata distribution
11
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of assets in kind,
S, My Trustee is addition to other powers granted shall have the authority to
purchase life insurance on the lives of any or all beneficiaries of the Trust. In addition,
specific authority or power is granted to pay premiums on existing policies as well as
th,ose purchased after the creation of the Trust even though said policies may not be
owned by or payable to the Trustee as beneficiary, Premiums may be paid from the
income of the Trust estate or, if necessary, from principal,
T. Should the principal of any Trust herein provided for be or become so small
that, in the Trustee's discretion, establishment of continuance of Trust is inadvisable, my
Trustee or my personal representative may make immediate distribution of the then
remaining principal and any accumulated undistributed income outright to th" person or
persons and in the proportions they are then entitled to. If any such person is then a
minor, distribution may be made to that person's guardian, or to a person selected by the
Trustee to be custodian for such person until the age of twenty-one (21) years under the
Pennsylvania Uniform Transfers to Minors Act.
U, To eontinue the operation of any business in which I may be interested or
engage at the time of my death (regardless of the form or organization of any such
business), which business or an interest in which shll1l be received by my fiduciary, This
authorization shall include the right to change the form of any such business by the
reorganization or incorporation thereof, or the formation of a general or limited
partnership with respect thereto, and shall also include the right to invest in any such
business including the right.to invest in any business the property of any Trust hereunder
12
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"
for such periods of time and upon such terms and conditions as my fiduciary shall deem
advisable, No fiduciary shall be Iiablc for any loss rcsulting from continuing any such
business, but my fidnuciary may, in my fiduciary's discretion, sell, liquidate or otherwise
discontinue any sllch busincss at such time or upon such terms and conditions as my
fiduciary shall deem advisable.
V, My fiducianes, generally, shall have full power and authority to exercise all
rights and privileges appurtenant to any property held by my fiduciaries, and to execute
and deliver any and all instruments which may be necessary or expedient in the exercise
of the powers granted herein; provided, however, that no Trustee hereunder shall have any
power in the administration of the Trust created under ITEM III hereof which would in
any way disqualify said Trust for the purposes of the marital deduction afforded by the
Federal Estate Tax Laws.
W, Any fiduciaries are authorized to make distributions in any manner which he
or she deems to be in the best interest of a beneficiary, including:
provisions will fully discharge Trustee from any further liability for that distribution,
I. To such beneficiary directly, including mailing to his or her last-known
address or depositing to his or her bank accolmt or to a bank account to be opened
by him or her; and
2, To an existing Trust (or fund thereof) for the sole benefit of such
beneficiary and providing no less a right to present enjoymeO'l of income and
principal that would be the case under the Trust hereunder; and
3, Directly to third persons for the sole benefit of such benefieiary or such
13
, .
, '
beneficiary's dependents,
4. 'rhe receipt for any distribution made in conformity with the above
provisions will fully discharge Trustee from any further liability.
S. No fiduciary will e~ercise any discretionary authority to distribute
principal or income for the benefit of any beneficiary to reimburse any
governmental entity which may have incurred expense for the benefit of that
beneficiary or pay any obligation of a beneficiary if that expense or obligation is
otherwise payable by any govemmental entity or pursuant to any governmental
program of reimbursement or payment.
X. The situs of any Trust created hereunder shall be in the County of Cumberland, and
State of Pennsylvania, lII1d all questions pertaining to the construction or validity of the
provisions of this instrument shall be governed by the laws of that State (other than its
conflicts of laws provisions). Despite the foregoing, the Trustee may, at any rime and
from time to time, change the situs of any Trust created hereunder as the Trustee in his
sole discretion deems desirable for the benefit or security of this Trust. The Trustee may
elect (or decline to elect) the law of a different jurisdietion and thereafter the court of
. such other jurisdiction shall have the power to effectuate the purposes of this instrument
to such extent, The Trustee may change the situs of any Trust created hereunder, and
may change the situs of one Trust without changing the situs of other Trusts created
hereunder. This is a continuing power which will not be exhausted by its use, The
determination of the Trustee as to the change of situs shall be conclusive and binding on
all persons interested o.r claiming to be interested in any Trust here,under.
14
. '
, .
y, In any proceeding, legal or equitable, formal or informal, in court or out of
CQurt, in any jurisdiction, concerning any property or personal rights or interests, whether
vested or cOI1t1ngent, which arise hereunder, the interests of the following persons shall
be represented as hereinafter provided for::
I, In the case of beneficiaries whose whereabouts cannot be
ascertained, Trustee or Executor will represent them,
2, In the case of beneficiaries who are unborn, unknown, incompetent, 0
otherwise sllbject to the appointment of a Guardian and a Guardian for such
beneficiary has not been designated, the following persons in the order named
will represent them:
a. The oldest competent parent, or if there is no competent
parent, the oldest competent grandparent, of such beneficiary,
b, The oldest competent sibling.
c, The oldest competent child, or if there is no competent child,bt
oldest competent child of a sibling of such beneficiary,
3. Unborn beneficiaries will be reprcsented by their parent who is related most
closely to me, No person will reprcsent a beneficiary if it could or would result in an
increase of federal or state income, gains, gift, death or other taxes,
ITEM 2: If there are co-fiduciaries serving hereunder, they may delegate any and all
management duties and responsibilities to one of them. My co.fiduciaries may, for example,
designate one of them to maintain a bank account or accounts, and in that instance the signature
oforily that fiduciary shall be required to open and maintain such account, to deposit funds to
15
. .
. .
such account and to write eheoks on such account.
AA: The individual fiduciaries shall have jOintly with the corporate fiduciary all lhll
powers given to the fiduciaries, except that no individual fiduciary shall participate in the exercise
of any discretion to determine the propri ety of or amounts of payment of income or principal to
himself or herself or to any person to whom he or she is legally obligated, or possess any of the
incidents of ownership with respect to any policy of insurance on his or her life, and then
remaining fiduciaries alone shall exercise that discretion and possess those incidents of
ownership,
BB: In the event of any disagreement between or among my fidueiaries, except as may
be limited in AA above, the decision of my individual fidueiary shall control. No fiduciary shall
be liable for any loss resulting from a decision in which that fiduciary did not join,
cc: It will be sufficient authority for any person to deal with successor or substitute
fiduciary if the successor delivers to that person a signed written statement that the predecessor
fiduciary i~ either deceased, has resigned or is because of some disability unable to act or
continue to act and that he or she is the duly appointed successor fiduciary, Such authority will
remain in effect until such time (if any) that the predecessor fiduciary gives written notice that
it is no longer effective, During the interim, acts taken pursuant to such authority will be valid
as if taken by or with the predecessor fiduciary directly,
DD: In establishing the inability of a fiduciary to act or continue to act hereunder, the
statements of two licensed doctors of medicine shall be sufficient to establish such incapacity and
third persons are protected in relying upon such statements without any further act or notiee. No
further act on the part of any party hereto or of any court shall be necessary to vest in successor
16
.._'-_,-_-"',_~' 0"_".'.
. '
fiduci~lries arc specifically authoril;ed wId empowered to engage the services of such persons as
may be reasonable necessary or desirable to provide legal, accounting and business management
expertise to or for said business and to engage employees and agents therefor and to agree for
the compensation of said persons in addition to the additional compensation of my respective
fiduciaries provided for above,
00, If the assets of any Trust hereunder consist of any interest in residential real estate,
whether it be a full fee interest; a leasehold interest; a fractional interest; a life tenancy or a
remainder interest; the right to income from such trust shall include the right to possession of
such residential real estate (and if the income beneficiary is my wife, she shall have the right to
share that possession with such members of my family as she shall determine), The cost of
obtaining, maintaining, insuring, repairing and/or replacing such real estate shall be considered
appropriate costs to be paid by Trustees and shall be allocated to income or principal in
accordance with the character of the cost paid, Should my wife be residing on a permanent basis
(temporary absences for vacations and the like not considered) in such residence, Trustee shall
consult with my wife prior to sale or other disposition of such residential real estate, and shall
not dispose of such residential real estate without the consent of my wife or her agreement
concemin!.l a substitute or replacement residence, Trustee is authorized to execute and deliver
such Deeds, assignments or other documents as 'l1ay be necessary and desirable to effectuate the
transfer of ownership of any interest in 1I1IY real estate,
ITEM IX: I appoint my son, BARRY FEHL, Executor of this my Last Will, Should he
fail to qualify or cease to act as Executor, I appoint PAULETTE FEHL, Executrix of this my
Last Will. In the event she should fail to qualify or cease to act as Executrix I appoint Michael
J8
, ,
Graham as Executor of this my Last WJlI and Tcstarnor,t.
ITEM X: I appoint Dauphin Deposit Bank and Trust Company, Trustee of my Trusts
created hereunder,
ITEM XI: I direct that my Executor or Trustee or their successors shall not be required
to give bond for the faithful performance of their duties in any jurisdiction,
ITEM XII: My corporate fiduciary shall be entitled to compensation based upon its regular
schedule of fees for such services in effect from time to time during the period over which its
services are performed.
ITEM XIII: My individual fiduciary shall be entitled to reasonable compensation for his
or her services rendered from time to time and/or to reimbursement of out of pocket expenses,
ITEM XIV: I specifically give unto illY Attomey, SUSAN], OTTO, ESQUlRE, or
should she be unable or unwilling to act, WILLIAM A, DUNCAN, ESQUIRE, as the case may
be, in her sole discretion, the right and authority to revoke the appointment of any corporate
fiduciary designated in my Will or in any Codicil thereto, provided that she simultaneously
appoint a substitute corporate fiduciary.
ITEM XV: The interest of the beneficiaries hereunder shall not be subject to anticipation
or to voluntary or involuntary alienation,
19
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
/') / / <),;.{
BUREAU..of INDIVIDUAL TAXES
IfltfRl'TAHCE TAl( DIVISION
D':111. lI0601
I~RHln.URG. PA 11128-0601
c'--
MOTICE 0," INHERHANCE TAK
APPRAISEHENT, ALLOWANCE OR OISAl.LOWANCE
Of DEDUCTIONS AND ASSF.SSHENT Of TAX
09"15-1998
FEH!.
03-29-1997
21 97-0336
CUMBERLAND
101
[_:.. A.auo) RoUted _ _j
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF ~ILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE . RETAIN LOWER PORTION FOR YOUR RECORDS .....
iiEV=i5'4'j-EX-AF'ii-fiI9:9'ff-iii'lficE--O"F"i"NHEifirANCf.-YA'X-iipPRii'isE'iiii'r-;-"LlowiliicE-ijii--mm---m---
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
JOHN M FILE NO. 21 97-0336 ACN 101
DATE
ESTATE OF
DATE OF DEATH
Fll.E NUMBER
COUNTY
ACN
I',
"
"
"
'~)el
,ii' i:
SUSAN J ono ESQ
DUNCAN 8 OTTO
1 IRVINE ROW
CARlISLE
GI>
('LI .,
PA'lt'013-0950
ESTATE OF FEHL
TAX RETURN WAS:
) ACCEPTED AS fILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R.al Estate (Sohedule Al
2. Stocks and Bmlds (Sohedule D)
3. Cl.osely tMld stock/Partnership Int.rttst (Sohedule C)
4. Hartg.gas/Notes Rac.ivebl. (Sohedul. D)
S. C...h/eenk Dtiposits/HisCl. h,'.sonml Propert,y (Schedule El
6. Jointly Owned Property (Schedule f)
7. Transfers (Schedule G)
8. Tobl Auets
( X, CtlANGED
SEE
11 ).
(2)
(3)
(4)
(5)
(6)
(7)
16.200.00
.00
27.584.20
.00
3.099.0Q..
.00
186 .472 .12
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral EKpenaes/Adn. Co~ts/Hisc. Expense. (Schedule H)
lfJ. Debts/11odgage l..,iwbUiUes/Lhns (Schedule l)
11. Tot.l Deductions
12. Net Value of Tax Return
13. Cheritable/Govern.umtal. Bequests} Non~eleoted 9113 Trusts (Schedule J)
14. N.t V.lue of Est.te Subject to Tax
If an assessment WRS issued previously, lines
rsflect figures that include the total of a1b
ASSESSMENT OF TAX:
IS. AMount of Line 14 at Spousal rat. (IS)
16. AMount of line 14 texable ut Lin.al/Claas A rate (16)
17. AMount of line 14 taxable .t Collateral/Cla.s 8 ret. (17)
18. P,'incJpal Tax Due
TAX CREDITS I
PAYHENT
DATE
NOTF.:
RECEIPT
NUIlBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
INTEREST IS CHARGED THROUGH 09-30-1998
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
. If PAID AfTER DATE INDICATED, SEE REVERSE
fOR CALCULATION Of ADDITIONAL INTEREST.
(9)
(10)
37,392.48
*'
U~'I~~1 II 4~P It..., I
JOHN
M
1.208.99
(11)
(12)
(U)
(14)
DATE 09-15-1998
ATTACHED NOTICE
NOTE I To insure proper
crad! t to your Bceount I
subMit the upper portion
of this for~ with your
bx paynent.
233,355.32
58.601 47
194,753.85
34.302.23
160.451. 62
14. 15 and/or 16, 17 and lB will
returns assessed to date.
23,242.72 X .00,
.00 X .06=
137,208.90 X .15=
(18)
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
20.581. 3',
20,581. 34
.00
20,581.34
1,397.99
21,979.33
If TOTAL DUE IS LESS THAN .1, NO PAYHENT IS REQUIRfD.
If TOTAL DUE IS RffLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REPUND. SEE REVERSE SIDE Of THIS fORH fOR INSTRUCI'IONS.'
RESERVATIoth E.tet.. of ~"'nh dying on or blfor. DeoMbr!ir 12; 1982 ~.. if IlnY 'utur. Int.nl.t In thai ..tDt. AI trIM.f.rrtd
in po.....lon or enjo~t to Cia.. B (Goll,t.r.l) b.nefloiari.., of thl dt4tdtnt aft.r thl IMplr.tJon of InV ..tat. for
11f. or for YI.r.; the C~nwealth htrtby .xpr..,ly r.i.rve' the right to apprai.e Ind .,.... tranl'.r InheritInG. T'M"
at the lewful CI...B (coll.t.ral) rat. on any .uch future Inter..t,
PIJRI'OSE Of
MOTlCEI To fulfill thl' rltqUlr...-nts of Section tl40 cf the InhtrltElft08 and E.tet. Tax ~ot, Aot 21 of 1"&, (7t P.II,
SectlCJl 91itO).
PAVHENT~ Det.ch the top portion cf this Notice and s~lt with your pa~~ent to the Regl.t4r of NIll. prlntad ~ thl r'v,r'l .161.
-"Hak. cMok cr .Onty ordtlr payable tCI REGISTER OF MILLS, AGENT
REFUND (CR)1 A r.fund of a talC oredlt, Which WII not requllted on the TeIC Return, .all! be r'Cl'...t.d by oOlllpI.tlnl en "Applloatlon
for R.fund of P.nn'~lYanla Inherltanc. and E.tat. talC" (REY"1313). Applioatlons ar. 1",l1l1bh .t tM Dfflo.
of the Regl.t.r of Will., Inll! of the 21 R.venue DI.trlot Offlo.., or by calling the .p.olal 24-hour
enlWtrlng ..rvlo. ~rl for for.. ordering I In P.nnsylvanle INIliUO~562"20S0, cuttla Penn'll!lvenla and
ldthln lCKlOI tlPlrr'bhurg area (717) 181~ao94, TOOt (717) 772-2252 (HGarlng hlpalred Only).
OBJECTIONSl Any party In Int.r..t not sotllfled with the appr.I....nt, .IJowanc. or dl.allowance of deduction., or .......-ot
of talC {including dheount or Int.rut) 18 .hown on 'thh NoUn., ..ust obj.ct ..lthin Ilxty (f..0) dlvl of naoetpt of
t,,1t Notic. bYI
-wwr J tten protut to the PA D.part,.nt of R.venu., Board of App.a1t, Dept. 281OZ1, Harr "burg, PA 11121-lOll, OR
w-elflctlon to have the .atter deter.lned at audit of the acoount of the p.tlOOftI repra.tntltlv., OR
--appeal to tho Orphans' COUI't.
A~IN
ISTRATIVE
CORRECTIONS I
Factual errors dheov.red on this a.......nt .hould b. addr'"ed In wrJtlng tal PA o.p.rta.ot of Revenu",
Bureau of Indlvlckl81 lax." AlTNl Post A..e~..ent Rev Jew Untt, Dept. 230601, Harri.burg, PA 17128k06Dl
Phone (117) 187-6505. see P&;. S of the booklet "In.tructlon. for Inh8rJte'~e Tax Return for a R..ldent
Decadent" (REV-1S01) for an e~pl.natlon of adelnl.tratlvely correot.ble .rror..
DISCOUNTl
If anll! talC due II paid within three (3) cahndar lIonths.after the dllcedtnt'. death, a flve peroent (5X) dit(lount of
the teIC paid .\s allowed.
PENAI.TVI
The IS~ ta~ .-n8.ty non~partlolpatlon p.nalty 18 COMPuted on the total of the talC Ind Inter..t .......d, Ind not
paid b.fore J.nuar~ 18, 1996, tho first day after tM ~d of tile tllX lMIllt.ty period. lhls non-p.rtlCllpIHJorl
penaltll! It oppeahble In the SH. ..one,. and In the the ..... Hilt p.r lod illS ll!OU would app.al ttM tlM and Ant.,lIt
th.t has been aueUlltl IlS Indicated on thh ootJCI.
INTERESTl
Interllt Is charged btgloolng ..ith fJtJt day of delinquency, or nlna'(9) lIOntha and on. 01 day frOll th. date of
~eath, to the d.te of paYllent. Ta)(e. ..hlClh beeNe de1JnquAnt befcre Jrtnuary 1, 1982 bear Interllt fIt the rata of
ab (6iO PftrClent per annuli celculllted at a dally rate of .000164. 411 t.x.. NhlClh beo.... nollnquent on end I'hr
Januarll! I, 198Z will biter. Interest at e rate which HilI very .rOll 011 lender y.ar to ohlend.r V'lr Iflth that rat.
announced by th. PA Depart.ent of kevenUQ. The applloable lnttr..t rlta. for 1981 through \998 'ral
Y.!!!: !!lte, nt Rate Oal!y Interest Factor X!!! Int.r..t Rllt. Oalh Interut t'lotor
1982 20~ .000548 1981 9~ .Oao1~1
1983 16% .00n438 19U.I991 lli: .000301
1984 Hi: .000301 1992 OX .000247
1985 13~ .000356 1993-1994 ]X .00019!
1986 10i: .000214 1995-1998 OX .000'47
~.Int.re.t I. Cl.lculat.d as followlI
INTBREST = BALANCe OF TAX UNPAID X NUNBBR OF DAYS DBLINqUBNT X DAILY INTEREST FACTOR
--Any Notloe hsued after the talC beClnH!i delinquent will reU.ot Ittl Int,,'..t Clalcul,UDll tu flft.1tl 111I1 daVI
bell!ond the datil of thl! a..est..nt, If paVII.nt iii lIade after the Il'ltCllr..t OMf\ftlttlufl d.t. ~huwn l)fl ttMl
NoUoe, additIonal inter..t .ust be ClalClt,latMl.
PA VMENT t
~
-
DettKlh thClltopportlon of thh HotlCltt end IUbltH with yOur PIltYMnt ".de Pllty.b~"'to the n8H end -.ddr..~
printed on thl revet.e .l~,
.....Hef(. ohaok or aoney order payable tOI REGISTER O~. WILLS, AQENT,
REfUHO (CRll A. refund ofe tft)! oredit, Mhlch MtlS not requested on the Ta>; Return, .ay 1Hl roquest.cf by cOllPleU"" 1m
"ApplIcatIon for Refund of PG""sylvanie Inheritancn and Est~te T8)(" fREYwlllSl. Appllcatione are .v.llabl. .t
the Office of the Reglstor ~f WillS, any of the 23 Revenue District Officls or fro. the Depert-.nt's Z4~hoUr
enswerlrl9 nrvJoCi nUllbers for forlll ordering: In P.nns~lvenia 1~aOOM362R2050, Cluhlde Pennsylvania and
Nlthin local HarrISburg area (717) 787-8094, TOOt 1-800~447M3020 (SQrvice for ta)(payers with spaolal
hearlnR and speaking needs).
REPlV
TO,
DISCOUNT:
PENAL TV I
INTEREST I
Questions regarding errors contained on this noUoe should be addressed tOI PA DepartlKlntof Revenue,'&ureau
of lnrllvidual Tal(os, ATTNl Post A..ea.-lent Review UnJt, Dept. 280601, Harrisburg, PA 17128~0601, Phone
(7171 781-6505.
If any tft)( due is vald within thr.. (3) calendar .onths llfter the decedent's death, 8 five perccmt (5:0 disoount
of th$ tal( paid Is allONed.
The 15% tax aIIt08lty non-partloipatlon penalty is eo.puted on the total of the ta~ and Interest assessed, end not
paid before January 18, 1996, the first day after the end of the tax a.nesty perIod.
Intere.t is oharged beginning: wUh first day of deUnquency or nine (9) 1I0nths and one ell dllY .froe tho date of
death to the date of pa~..nt, Taxes which bee... delinquent bofore Jenuary 1, 1982 bsar Interest at the rate of
six (6%) peroent per annu. calculatGd at 8 dail~ ratp of .000164. ^ll tRI(85 which bec..e delJnquent on and after
January 1, 19&2 wIll beer Interest at a rote Mhich will vary froll calendar year to ~81ondar year with that rate
unnour.oed by thfi PA Departltent of Revenus. The 8pp1l08blo InttH'est rl/ltes for 1982 through 19'1'1 arel
Vear ~~ ~~I1Y lnterut factor
Year
lnhrest Rate
Dally Interest Factor
1982 20% .000548 1988-1991 Hi: .000301
1983 16% .000438 1992 9Y. .00021\7
1964 11% .000301 1993~l994 7% .000192
1985 13% .000356 1995-1998 9% .000247
1.36 10% .000274 1999 1% .OOOI9i?:
1981 9Y. .000241
w~Int.r.st is caloulated 8S follows I
INTEREST = BALANCE OF TAX UNPAID K NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notlc~ Issued after the tax beeoavs dft11nquent will refleot an Interest calculatlon to flft.en (15) day,
beyond the date of the aSlassa.nt, If pay.ant is -.de after tho Inter.st cOlltPutatlon date shown on the
NoUoe, additional interllst Iklst be ol!llculahd.
JOHN M FEHL
BOARD DOCKET NO. 9900458
Page 2 of 2
,
.'
Accordingly, It Is hereby, Ordered that the petition for refund Is granted-In..part.
The Department Is directed to Issue an amended appraisement and assessment
reflecting that the $171,5011.13 residual trust Is taxable to the extent of a life Interest to
the 84 year old surviving spouse at the 0% spousal rate and a remainder Interest to the
decedent's son at the 6% rate. The net estate will be taxable in the amounts of
$81,988.71 at the 0% spousal rate ($20,143.72 IRA payable to spouse, $3,099.00
devise of personal property and $58,745.99 value of life estate In $171,511.13 trust)
1'?~}fP?,;> ("'f'J(' .'
a~d ~~gFg~~4'ltr~mainder interest In trust) at the 6% rate. It Is further, Ordered that
~ j ~. '
the estate be Issued a cash refund, plus appropriate interest, of the overpayment
resulting from these adjustments.
FOR THE BOARD OF APPEALS
/~f?~
. Gerard J. Sallavanti, Chairman
~~1?~
Jcieph R. Sleek, Member
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE BOARD OF
FINANCE AND REVENUE, 1101 SOUTH FRONT ST., SUITE 400, HARRISBURG, PA
17104, WITHIN NINETY (90) DAYS OF THE MAILING DATE OF THIS DECISION.
TELEPHONE (717)787-2974
A CASH REFUND CHECK WILL BE MAILED TO YOU BY THE BUREAU OF
INDIVIDUAL TAXES.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE
PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL
(717) 783-3664, OR FOR .:>t:KVICES FOR TAXPAYERS WITH SPECIAL HEARING
AND SPEAKING NEEDS:1-800-447-3020 (TT ONLY)
PAYMENT I
Detach the top portion of thi,1 MoUo. 11M ltOiJt wJth y~r pIYHnt I.de p.ylbl. to the nM8 1M Iddr...
printed on the r.v.r.. .i~,
If ~SIDENT DECEDENT ok. oheok or .oney or~r p.yabll tOI REGISTER OF HILLS, ACU!NT.
If tfCM.l"RESIDE'NT DECEDENT ... check or .0n1Y order payable tCI CotttONNEALTH OF PENNSYLVANIA.
REFUND (CR)1 A refund I)f . taM oredlt, which wal not rlquftltad on the Tex Return, .ey be r.quested b!ll oHJIlltlnll en
~ApplloetJon for Rttuna of PennsYlvanle Inheritance and Eltete TeMft (REV.1313l, Appllcetlon. ara aYI!leble at
the Offiol of the Regiater of Nil 1., an!ll of the 23 Reyenue Ol.trlot Offloes or frPl the Dep.rt-.nt'. 24-hour
ans~rlnll IIrvioa ou.bar. for for.. ordering I In Penn'Ylvanla 1~8UO~362~20501 out.ldo Pennl!lllvanl.
end withifl lCXlll kerrllbura orfll (717) 787~8094, TOOl (717) 17Z-2Z52 (Haering I-.paired onh),
REPLY TOl
Questions r*98rdlng error I contained on thil notice Ihould be address.d tOI PA Depar~m.nt of Revenue, Bureau
of Individual Taxe., ATTNl Post Ao......nt Ravlew Unit, Dept. 280601, HIIrrhblof'g, PA 17128~0601, phone
(717) 787-6505.
DISCOOHT,
If any tax due II paid within thr.. (3) oelender lonthl aftar the decadent'. dtath, a flya parcent (S~) dllcount
of the tax p.ld I. ellowed,
PENALTY,
The 15% tax ..,..ty non~part101p.t1on panalty it coitput.d on the total of thl tax end lnterelt a......d, and not
paid bafore Jenuary 1'8, 199(" the flrtt day aftar the Imd of the hM aanasty periOd.
INTEREST I
Intara.t is on-raed beginnlne with first day of delinquenoy, or nine (9) .onths and one (1) day fro. tha dete of
death, to the date of pay-.nt, Taxe. whloh baa..e dell~uent bafore January I, 1982 bear Jntere.t at the rata of
.IM (6X) paroont per annu. oaloulated at a dally rate of .000164. All taMe. whioh bee... delinqUent on and after
J~ry 1, 1982 will ~.r lntara.t at a rate Whloh wtll vary fro. oalender ye.r to calendar yaar with that rate
lIIflfl(loUn(Iad by the PA Oc;pertHnt nf Revenue. ThI IIpplJoabla Interallt rate. for 1982 thr'oUfh 1999 arefl
Y.ar ,lntere.t Rate Deily Int.ra.t Factor Y.ar Inter..t Rata DnHy Intore.t Factor
1982 20X .000548 198&-1991 IIX .000501
1983 I6X .000458 1992 9X ,U00247
19M 11:': .~O0301 1993-1994 n .000192
1985 1~:C .000556 1995-1998 9X .000247
198b lOX ,010274 1999 n ,000192
1987 9X ,OD0247
.-Inter'lt i. oaloulatad a. follow.,
INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT K DAILY INTEREST FACTOR
~-AnV Notice Is.ued Ilft.r the taM blCO'H1 delinquent will r.fl.ot on Intel.st oelcuhtlon to fifteen 05) aYI
beyond t..... date of th41 ......lIMt. If paYlllant h ..de nfter the Int.r'lt oOllPutaUon date lhown orl tN
NoUOI, addltionfll Int.r..t IlUlt bat calculated,
PA'nI:HTa
Det.ah the top pOrtion of thlt Hotlce Ind tut.1t .,1 th W'OUI' ptIYMnt...... PIYlbll to ttM ,... end Md,'...
printed on the """1''' ....
u Ii RESIDENT DECEDtNl Mk. chraaf< or IKIMY oreMr plyllbl. tOI REGISTER OF WILLS, AGENT.
-. If IIOIl-RESIDfJlTlIECl!IM!HT ""'. _ Dr _. ordor ...01010 to, C_EALTH OF PEIIlSVLVANIA.
REFUND (CAh " rlfund of I ta>c crlldlt, whloh WI' not reqwlted on the TII)C Return, ..IY btl rttqUe.tld by 4:lOl!PleUng ."
-AppllOltlon for Refund of ~.W'lv."l. lm.rltlnCl Wld Estlt, TIIC- (REV~1313), AppllelUan. II" .v,11lbl. It
~ OfflO1 of thI ~I.tlr of Nlll., any of the 23 ~.yenue DI.trlet OfficI' or fros the o.p.rt.ent'. Z~.hour
."....1'1"1 "ryl~ numer. for for.. orderlngl In Plnn.ylyanla 1~IOO-362-20S0, out.i. PIM.ylvBnhli
end within 100el "-rrtaburg erl' (717) 7.7-1094, 1Dn, (717) 772-2252 (Hell' I'. l~alred only),
ItI:PLV TOI Que.tion. r...rdlng Irror. contalrMKI on thh notice should be Hdr...ect tal PA DepartHnt of RIYenue, BurMU
of Individual TI"", All"1 Pelt 4&I.....nt R.vlew Unit, Dept. 2&0601, Klrrllburg, PA 171Z8-0601, phone
(717) 7a7~'S'5.
D[SCOUNT ,
If eny tel( dull Is Plld ",Ithln three (3) oalendar IlOnthl lifter the deoedentlll death, a f'lYII P'lrcent (1M) dlsoount
of the tll( Plld I_ aliGNed.
PENAI.TVI
The lSX tl)C..muty non-~rtJolpat1on penelb Il ooeputfld on the tot.l of the tQl( end Int.r..t ......, end not
Plld blfor. JwluIry 18, 1996, the flr.t dlY aft.r the end ef the tel( lIIlme.ty period.
[NTERESt ~
[nt.r..t Is charged begl,..,.ing "lth first tJIY of delinquency, aI' nine (9) ItOnth. end one (1) day frOll the dIlt. of
dIIth, to the det. of p.~t. TeMe. whioh bee... dell~t ~for. Jenu8ry 1, 1982 beer Int.r..t at the r.t. of
,1M (6X) PflrOW'lt Plr IMY'IlJIl "aleul,tad at I dally rate of .000164, .All taMes which beo.. dellnquant on Ind Iftar
~r~ 1, 1982 "Ill ~r Int.r..t at I rite whloh will y.ry frOll allendeI' y..r ta oll~~r ~.r ~Ith that r.tl
ennounoed by the PA Dlplrt-.nt of RIYlnue. lh. IPPllCabl. Int.r..t rat.. fer 1982 through 1998 11'"
V..r [nt.r..t R.to DallY [nt.r..t faotor V..r Interllt Rate Deily [nt.re.t Flotor
1'" ..~ .00054' 1987 .~ .000247
1'" 16:( .100438 1918~1991 1l:C .000301
1984 11~ .000301 199' .~ .000247
I..S 15:( .000556 \995-1994 'r. .000192
,... 18~ .0'0274 1995-1991 .~ .000247
-~Int.,...t 1. caloulltld .. followlI
INTBREIlT . BALANCE OF TAX UNPAIO X HU"DER OF OAYS OELIHQUEHT X OAILY IHTEREST FACTOR
nAny MoU~ hwed aft.r thfl tl)c becOMI dtIUllqUtInt ..Ul r.fl.ct Ilrl Interllt oaleullUon to flft.... US) daYI
beYond the ut. of thI .........t. If pOYMnt h .Ide .fhr the Int.r..t ooeput.tlon deh IhowI on ttM
Motlet, IddltJonal Int.ra.t lU.t be cIloulatld.
;r, ,),
COMMONWEALTH OF PENNSYLVANI~
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
*
BUREAU or INDIVIDUAL TAMES
INHEfnTANC[ TAM fJlYlSlOH
tlEfI', 280601
IIAFlRIRIIJRG, I'A 1'I11ft-0601
U~'I"1 U .,~ 11f."1
VICKY A TRIMMER ESQ
METTE ETAL
POBOX 5950
HARRISBURG PA 17110-0950
DATE 11-08-1999
ESTATE OF FEHl JOHN M
DATE OF DEATH 03-29"1997
FILE NUMBER 21 97-0336
COUNTY CUMBERLAND
ACN 101
l ,.-., A,,",unt R...ltt.Ci---''']
. =1..__ =-
______0_____
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
HOTEl To jn'u~. propar credit to your .ooountJ lubnit th. upper portion 01 this forM with your t.x p.y~\t.
CUT ALONG THIS LINE .... RETAIN LOWER PORTION FOR YOUR RECORDS ....
iiiV': iioijj-iiicUAFi'-- loy:mm _m iiii.'" filHErii T"A'NCI" f A'X" -ii'fiffEiiE-N'T - OF -AccoiJiif--j;.ii- -- - - -- - --- '..'-- - - - - --
ESTATE OF FElll JOHN M FILE NO. 21 97-0336 ACN 101 DATE 11-08-1999
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. Sl~ BELOW
IS A SUllHARY OF THE PRINCIPAL TAM DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPI.ICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 10-12-1999
PRINCIPAL TAX DUE, 5,412.73
PAYMENTS (TAX CREDITS),
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
10-08-1998 AA296748 378.36- 21, 979.33
12-15-1998 AA324393 .00 40.67
10-21-1999 REFUND ,00 16,228.91-
. IF PAID AFTER THIS DATE, SeE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN .1,
NO PAYHENT IS REQUIRED.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
5,412.73
.00
,,00
.00
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI,
YOU HAY BE DUE A REFUND, SEE REVERSE SIDE GF THIS FORN FOR INSTRUCTIONS. I
PAYll!HT1
DotltCh tllO too porUon of thl. HoU.. .nd .ub.lt with .our p....nt .,do p..obl. to tho .- ""d oddr...
printed on the rever.. .ldf.
If RESIDEHT DECEDEHT Wlk' .....k or ..n.. .rd" ....bh t.. REGISTER Of WILLS, AOENT.
If HC\4-RESIDEHT DECEDEHT ..... .h.ck .r '0"" .rd.r ....bh to. COIIHONWEAL TH Of PENNSVLVANIA.
REFuND (CR)' A r.fund .f . t.x cr.dlt, which w.. not r.qu..t.d .n tho "x R.turn, ... b' r.qUO.t.d b. ....I.tln. on
"A..,I..t,.n f.r R.fund of ..nn,,'V.nl. Inh.rlt.n.. ond E.t.t. ,.x- (.EV-13131. A..,I..tl.n. .r. .v.ll.bl. .t
tllO Dffl" of tho ...I.t" of H\11', on. .f tho Z3 '.V.nu. District DfII." .r f"o' tho D..ortoont'. 24-""ur
."...rlno ..rvlo. n....." for for" .rd.rIn.. In ..nnoYlv.nl. \_0..-362-20S0, .ut.ld. ,,,,,",.Ivonl.
.nd within \...1 H.rrlobur. .r.. (7171 707-0094, IDD' 1_000-447-3OZO ts.rvl.. f.r tox....'" with
~cl.1 hearing and spenking needs),
REPLV 'rOl
DISCOUHT I
PENALTY I
INTEREST I
....Ilon. r...rdlno .rr." .0nto1n.d on th10 noU.. .hOuld b. .ddr....d t.. PA D"Ort..nt .f R.v."ue, lur.""
of iIodlvldu.' T.x." mH. .o.t A."".."t R.vl.w Unit, D..t. 200601, H.rrhbur.,'A 17126-0601, ph.'"
(111) 1&7~6S0S.
If on. t.x duo I. ..1. within thr.. (3) ..,.n..r .onth' oHor the ......nt'. d.oth, . flvo ..r..nt (S~1 OI..aunt
of the tflX pa"jd is nl1owed.
lllO ..~ tox ......t. non-.orUeI..Uon ..n.lt. I. c...uto. on the t.t.l .f' tho t.x .n' Int.r..t .......d, .nd not
.01. b.f." Jo""OI' 10, 1996, tho first ... .ft" tho ond of the t., ..n..t. p.rI.',
Int.r." I. ch.r..' b..lnnln. with fir" do. of ..,lnnu.no" .r nln. (9) .."th' .n' on' ") ... fro' tho d.t. of
...th, t. tho d.t. .f ..v..nt, I.'.' which b.co,. '.Iinqu.nt b.f.r. J.nu.r. " 190' ...r Intnr..t .t the rot. of
.1' ,6X) ..r..nt ..r .nn"" co'o,,'o'" at . ..11. r.t. .f ,"0164, All t.,.. which ...... d.li""".nt on and oft.r
J.nu.rY " \90' will b..r Int.r..t .t a r.te whloh will V.rY fro' ..,.n..r ..., t. .ol.nd.r y.or with thot rot.
........... b. the .A ...ort..nt .f R.vonu., Tn. ap.lle.bl. Int.rut rot.. for 19'2 thr.u.h 1999 or"
Vaar Interest Rllte DallY Interest Factor Vear Interost Rate Dalll/ Inte,.est fector
-
1982 toX ,DOOS(,S 1988-1991 11i: ,000301
198~ 16% .000418 1.992 91. .000241
1984 11% .OOOMl 1993-1994 7% ,000192
1985 13Y. .000356 1995-1996 9X .000241
1986 IOY. .000274 1999 71. ,000192
1987 91: .001,)241
__lntArest 1s oalculat$d as fdlloWll
INTBREST c BALANCE Of TAX UNPAID K "UNDER Of DAYS DELINQUBNT K OAILY INTBaEST fACTOR
__Any H.tlOI I..".. .ft.r tho t., b.c.... d.llno"ont wIll r.fl..t ." Int.r..t cdauUtlon t. flft..n "., d...
b..on' tho ..t. of tho ........nt, If .....nt I. ..d. nft.r tho Int.r..t c....,.tl.n dot. .hoW" on the
HoUc~1 addlUonal lnterost IlUS\ be cnlcIl18t:ad.
"
STATUS REPORT UNDER RULE 6,12
Name of Decedent. :.J 0"'''' \V1 , &.b.J
Date of Death. :3/ Gl 91 'I '1
Will No . ~3.1.::-.D ~ ~ Admin. No.
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate.
1. State whether administration of the estate is complete:
Yes~___ No_____
2. If the answer is No, state when the personal
representative reasonably. believes that the administration will be
complete.
3. If the answer to No.1 is Yes, state the followingl
a. Did the perEonal representative file a final
account with the Court? Yes No ./ .
b. The separate Orphans' Court No. (if any) for
the personal representative'. account iSI
c. Did the personal representative s~e an .
account informally to the parties in interest? Yes __ No______
cl. 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.
Kl
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Name (Please type or print)
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Address j
Date::4{ ~'"'/ Baa< .
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CapacitYl Personal Representative
~counsel for personal
representative