HomeMy WebLinkAbout97-00834
Oath of Personal Representative
Commonwllhh ot Pennlyl.anll
County ot Cumbor 1 and
The Petltloner(s) above named swear(s) or alftrm(s) that the statements In the lor0901n9 PRill ion are true
and correct to the best of the knowh1dgo and belle' of Politloner(s) ar'd that. ItS porsonal representalive(s) 01
the Decedent, reUUone,(s) will well and truly administer the 8stale according 10 law.
Sworn to or affirmed and subscribed _ ,/~f~/L'I{U 'It, :.' ~, /(/,(cti~vuf""I!L;
Lorruino 10:, WuchowHkl
bolore me this 15THday 01
OCTOBER
"-/.1---(- r'
, /1 ,.. ,f If )
(, For the
MAR~ CLEWIS
19 97
, -.-U II I
" I ,.'
agistor '
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N~ 21 - 97 - 834
Estate 01 Norman p, Wachowsk i
---.
Deceased
SocialS.curityNo 210-16-4118 DateolOeath Q!1L28/97
AND NOW, OCT08ER 15, , 19 ~~, In consideration
of the Petlllon on the rel/erse side hereon, satlsfactory proof having been presented before me,
IT IS DECREED that Lelia" []] Testamentary 0 01 Administration
(c.I.a.; d,b,n,c.l,a,: pendente lite; durante absentia: durante mlnoritate)
are hereby gran~ed 10
Lorraine E. Wachowski
In the above estate and that the instrument( 5) dated
12/18/95
described In the Petition be admitted to probate and filed 01 re(.ord as the last Will 01 Decedent.
FEES
Letters. S 40.00 \
(4) 12.00 Rogister of Will,
Short Cortificato!'), S MARY C LEWIS
AenunciaUon. S Attorney: SUA an 10:. Lederer
MidavilS ( S 1,0, No: /,/,861
JAMES, SMITH 6< DURKIN
Extra Palla' ( 6 ), s 18.00 Addr.,,: 134 Sipe Avenuo
P.O. BOK 650
Codicil, S He~3hey, PA 17033
JCP Foa ' $ 5.00 T.'ephona: 717/533-3280
Inventory. $
Other $
TOTAL, s 75.00
Pr.Plred by the Pennsyl....nl. Bar A",oI;IIUon CopyrIght (c) 1996 fOlm lioflwlre only CPSystemlJ, Inc,
Mailed letters and order to attorney on 10-16-97.
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CERTIFICATE OF DEATH
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I c) (< (J I 1 III nm OAfI:!lOr D[ATH ArTU-lllI11l'" CHtCK HEIlE
INHERITANCE TAX RETURN J!n~~~mt'1J.ll!J1.\,L>\I!~rLr.::.l_~,___
RESIDENT DECEDENT FILE NUMIER
(TO BE FILED IN DUPLICATE ,; 'I
WITH REGISTER OF WILLS CnllNTrCnn'
D(l<:rUtNT''l NAMI: (tA!ll, mWT, ANn MIOOlt INITIAl.) OtctOF.NT'S COMPLErt ,lU1O"F.9~
,~~I()~I.'!,-"'H~~.I..LJol()r:n\l\l,\ I""h'~~_h_~_"_"_ ~~'__"""'__'_ 8] Hili H I do C I rc I 0
:iOCIALm:CUHITYNUMfltfl lDA1[()Fnr~A1H ]JI\nor'HIATH Cump Hill t PA 17011
~IO~ 16-/tl18 ()8/~8/IYY7 IO/~()/IYn
(lj:.~f;l'K;;al;; SURV;V'fNG '~-r'i;UH(:";~'-N"M E (l-;;r:';1 R~i 'ANUM;l;OUIN~ML~o..t!lr\~;(;^L ~~~;:~:r~ ;~;;(~ '~J AMOUN~ECF.IV(; i;i;-(f.: I NS~;~;(;ION ~D
A I W ~e :~(~il~I~~~R~I~:~~ll1'!hl::'-B2:"-S~PPlomo~ii-;i'~~;;- _li8_~~_:-~3"-A;';;;;ind.r Rew;;;-~OI~l!t~Q., () <; h
~ ~ 6 . 4. Limited E!ilalo."u ~., Futuro lntore!>l Comprornlso ._._ (for dalos of d9Rlh prior 10 12.1382)
eRe (lor datos 01 do"lh alter 1,2.12 82) [_J 5. Foderal Estate hl( r~olUrn ReqUired
K ~ ~ [KJ e. Decedent Died T~H;lato CRJ7. Decadent Malnliuned f1 Living Trust 0 8, Total Number of Safe Doposit 80)(e5
_ IAUoch copy 01 ~1I1 (Attoch-,,_.'opy 01 Trusll _
C P ALL CO~RESPONDEN~~!!D CONFIDENTIAL TAM I!lFO,!MATION SHOULD.BE DIRECTED T~~h__'
o 0
R N
R D
E E
S N
- T
20, II Un. 19" gleoter than Line 18, .ntar tho differen" on L1n. 20 This is Ih. OVERPAYMENT,
[AJ 0 !chIck h..1 If you "" ..quI~t1ng I ..Iund of your ov..p.yment:]
21. If Line 18 is greater than Une 19, enter the difference on Une 21. This is the TAX DUE.
A. Entor the interest on the balance due on Une 21A
I, Enlel thelolal of L1no 21 and 21A on Line 21B This is tho IALANCE DUE,
M.kl ChIck P. .bll to: RI 1.1.. of Will., A Int
. . IE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH ~ ~
Under penBllll'Is 01 pl'lrJury, I declarlt thall hllve lI)(amTn6ci"lhlll rei urn, Including accompanying lIctlllcfules and !Ilalllnlenh, and 10 the belli of my knowhldge and btllllll,ltls lrufl,
cOffecland complele, I declare that aU Iltill8111ale has bllen reported Illlue markel value_ Declaration 01 propa/flr other than Ihe pelsonal lep'~5en'allvfl Is based on IllllrHOImatlonol
whIch pleparel hIS any knowledgft
NAME
Susan E, L"dor"r EH
TElEPHONE NUMBEfl
717 53] - ]280
1, Real Eslale (Schedul. AI 1
2, Stocks and Bonds (Schedul. BI (2)
3, Closely H.ld Slock/Parlnershlp Inl.,.sl (Schedul. cl (3)
4, Mortgag.s and NOI.s R.c.lvobl. (Schedul. 01 (4)
5, Cash, Bank Deposits & Mlscellan.ous P.rsonal Ploperly (Sch EI (5)
8. JOintly Owned Prop.,ly (Sch.dule FI (8)
7, Trans'.rs (Schedul. 01 (Schedul. LI (7)
8, Total Gross Assets (total Lines 1-7)
9. Funoral El(penses, Administrative COSl!;, Miscellaneous
E'pens.s (Schodul. HI
10, D.bls, Mortgag. Liabllill.s, Liens (Sch.dul. II
11, Tolal Deductions (Iolal Un.s 9 & 101
12, N.I Value 01 Eslale (L1n. 8 minus Un. 111
13. Charitable and Governmental Bequests (Schedule J)
14, Nel Value Subjecllo Tax (Line 12 minus Line 13)
15, Spousal Trans'ers (for dales 01 deolh afler 6-30-94)
See Instructions for Applicable Percentage on page 2,
(lncludo values from Schedule K or SchGdule M.)
16. Amount of line 14 tax~ble at 6% rale
(Include values from Schffdule K or Schedule M.)
17.. Amount 01 line 14 taxable at 15% rate
(Include values from Schedule K or Schedule M,)
18, Principal I.. due (Add I.. !rom Un. 15, 16 and 171
19. Credits!Sp Poverty Prior Payments Discount
Lorraine Waohowskl
8] Hillside Circle
C;'''I> )llii,p~-.l.7bii
JAMES, SMITH" DURKIN
I V, ~ SIl'e, A,vonuo ~ ~ . . . , . .. . _ _
Hersh~PA 17033-0650
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1&00 EI< 1(1-94)
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SIONATURE OF PERSON RESPONSIBLE FDA FILING RETURN
I/-r; 1//.(J.<I<.-" ..~: d/()('Ii'~.IV') l<
'SIGNATURE OF PREPAREA OTHER THAN REPRl::SENTATIV(!
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COPYIlght (c) 1994 form 1l0f!WIFft only CPSYlllftm!l, Inc
E
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NUMBER
COMPLETE MAILING ADDRESS
.Jam"s, Smith" Ilurklll
.1 V, Sip" Avonuo
Humm,,!Htown PA 170]6
one
-----
None
Non"
None
--~68<;,OO
None
111. ,111.1,8
(8)
66,796,48
(9)
9,1,1,/,,3<;
8,1,8] ,1,6
(11) 17,927,81
(121 48,868,6f
(13)
(14) 48,868,67
48,868,67 X 0%' 0.00
0.00 M ,06 ' 0.00
0,00 M .15 ' 0,00
(181 0,00
Interest
(10)
(15)
(18)
(17)
(19)
(20)
0,00
---
0,00
(211
(21A!-
( 21al
0,00
0,00
0,00
DATE
1/ I (! . '/ 7
DATE
"" )-'11
Form 1100 (Rev 1.94)
REY. lSIOE)( + (2.81)
COMII.'IJ\l~4\,'MW~Jltl"NI'
SCHEDULE G
TRANSFERS
Plot !iiI Prinl or T I
FILE NUMBER
ESTATB OF
Norman p, Wachowski SSfL210-16-11118 -!l!!L.?8/199~_ __
THIS SCHEDULE MUST BE COMFLETED AND FILED IF THE ANSWER TO ANY OF THE QUESTIONS ON PAGE Z IS YES,
ITEM DESCRIPTION OF PROPERTY E~CLUSION TOTAL VALUE DECO'S DOLLAR VALUE OF
NUMBER ~~'udll nAme nt thlllrAn.llIlIlI, lhlllr Of ASSET % INT. I2I~EDENT INTEREST
.---. 'llalon'lhi':'-iod4lClldlnl daleot Iransf." -- --
I Dauphin Doposlt. Bank - IRA 5,387.18 5,387.18
account. #0227388001; oponod
10/21/1983 ; !loneflcJary Is
wife, Lorraine /0:, Wachowski
2 Dauphin Deposit. Bunk - IRA 6,22.0.70 6,220.70
ace Qun t 110227388002 ; opened
10/06/1981, ; !lenef IcJary Is
wife, Lorraine E. Wachowskl
3 Dauph I n Depos It. Bank ., IRA 6,820,06 6,820.06
account #0227388003: opened
10/07/1985; Benof Ic.iary Is
wife, Lorraine E. Wachowski
4 Dauphin Depo"lt. Bank - IRA I, ,869, 52 4,869.52
account #0227388004: opened
01/03/1986: Beneficiary Is
wife, Lorraine E. Wachowski
5 Dsuphln Deposit Bank - IRA 4,261.39 4,261.39
account #0227388005: opened
07/05/1986; Benef Iclary Is
wife, Lorraine E. Wachowski
6 Dauphin Deposit Bank - IRA 13,552,63 13,552.63
account #0227388006: opened
03/27/1989; Beneficiary Is
wife, Lorraine E, Wachowski
0,00
TOTAL (AI.o enter on, line 7, Recaoltulallon) 41 111.48
III mora .paca I. neaded, In.an addlllonel .heet. of .ame 51..,)
Copyright (el 1994 'arm.anw.r. only CPSYI'lml, Inc,
Form 1100 Schttdul. G (R.v. 2-81)
REV .1ti49 EX' (8/95)
COMMONweAL TH OF F'f.NNSYLVANIA
INHERIT ANf,E TAA nETURN
RESIDENT DECEDENT
ESTATE OF
Norman p, Wachowski SSII 2,10-16-11118 08/28/1997
PART /4.: Enter lhe description and value 01 all Interests, both t8)(able and non-taKable, rflgardless allocation and net of deducUons,
which ass 10 the de~ed8nl's surviving spouse by will. intestacy:~erahon 01 law, or otherwise,
Descrl tlon of Items
1985 Ford Conversion Van
SCHEDULE 0
TRANSFERS TO SURVIVING SPOUSE
Fllo Numb;;-
ItemN
1
Amount
2,1135,00
2
1996 01dsmob!le Aurora
22,000.00
3
Belco Credit Union - Account. 116141/10: Held in t.he name of Norman
p, Wachowski and Lorraine E, Wachowski l.lving Trust. dated
12./18/95: Joint. accmmt. originally opened on 2/28/1987
8,692,117
4
Dauphin Depos It. Bank - Savings Account. 1153136011821: Held in the
Norman P. and l.orraine E, WachowBki Living Trust datod 12/18/95:
joint. ownerBhlp croated 1/30/1978
3,855,88
5
Dauphin Doposlt Bank - Checking account 11880250117: Hold in the
name of Norman p, and Lorraine E. Wachowski Living Trust. dated
12/18/95: Joint ownership created 1/30/1978
3,127,56
Total of Continuation Schedule(s} 266 349.14
Part A Total. Enter the total horo and in the spo~se's "Amount Received" block on Page 1 306,460.05
Election To Subject Property To TaM Under Section 2113(A) As A TaMable Transfer By This Decedent.
If a trust or similar arrangement meets the requiremenl 01 Secllon 2113(A), and:
I. The trust or similar arrangement is listed on Schedule 0, and
b. The value of the trust or similar arrangement Is entored in whole or par1 as an asset on Schedule 0,
then the transferor's personal ropresontative may specifically identify the trust (all or a tractional por1ion or percentage) to be included in the election
to have such trust or similar property trealed a5 a taKable transfer in lhis estate, If less than the enUre value 01 the trust or similar property is Included
as a taKable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of tho trust or
similar arrangement. The numerator ot this !raction is eq~lalto the amount 01 the trust or similar arrangement included as a taKablu assel on SChedule O.
The denominator Is equal 10 the total value 01 the trust or similar arr&ngemenl.
ELECTION:Do you elo.t undor Section 2113(A) to tr..t II I t..lbl. trlnller In thll Iltlte III or I portion all trult or Ilmll.. "'"ngom"nt
.r..tld for the lole UIO olthll de.odent'llu,vlvlng IpOUIO during Ihe eurvlvlng IpOU"'1 onilre IIletlmo?
VES 0 NO IKJ SlgnlturI Dlte
Nato: litho olo.lIon Ippllol to morothln ono trultor Ilmll.. "rlngemont, then I IOp..ate copy 01 S.hodulo 0 mUlt b. Ilgnod .n~ tiled,
Part B: Enter the description and value of all interesls, both taKable arid nonntaKable. regardless allocation and net of doductions.
whIch ass to lhe decedent's survlvln s Quse for which a Section 2113(A) election Is beln made.
Ilem N Descrl tlon of Items Amount
Part B Total Isee Instructions)
0,00
Copvll9ht (e) 1'95 form.()ftv~.'1l ol\ly CPSY!llllms. lnc,
FOlm 1500 Schedule 0 (Rev. 8.9!\)
'"'
.~:"I'
Decedent Confirmation
Name
Social Security No
Date of Death
- Norman P. Wachowski
,- 210-16-4118
- 08/28/07
I
_I
L
J
Description
Account No.
Account Type
Account
Account
Account
0227388005
0227388006
94658719001
[ndividual
Retirement Account
Individual
Retirement Account
03/27/89
09/09/97 (e)
Installment Lonl1
PLUS
Date of Death Accrued Int.
Joint Owners (If any)
Date of Joint Ownership
07/05/86
09/09/97 (C)
$4,230,10
PLUS
Ot/14/97
Date Opened or Issued
Dute Closed 01' Matured
Date of Death Balance
PLUS
$8,433.6.\
PLUS
,$13,266,82
$31.29
$285.81
$49.85
None
None
None
Special Comments: N/A
Description Account Account Account
Account No. 4301720750004765
Account Type Credit card
Date Opened or Issued 07/23/97
Date Closed or Matured
Date of Death Balance -0-
PLUS PLUS PLUS PLUS
Date of Death Accrued Int. -0-
Joint Owners (if any) Lorraine E.
Wachowski
Date of Joint Ownership 07/23/97
Date Prepared: November 3, 1997
Prepared by: Amy L. Haivor
(ReV R/~6/~1l
Page: 3
NOV-04-97 rUE 09: 58 AM BELCO COMMUN IT'! CU
FAX NO, 7177206257
p, 03
c.:..
Decedent Egtat~ Information Form
1. .
Name(s) in IIhlch the account lias held: WACHO\ISKI LIVING TIW8',
-I&.RRI\INE F.WACHOWSKI TRS'I'E: NORHAff"'TVKC1rOV1l1n I'K~l~~-
. -------------
Account Number: 614340
~._-----
2,
,
,~
3. BalanCe! as of date of deathr flUOusr 28. 1997
Rogular Savings:
Christmas Savingsl
Honey Hanagement Savingsl
Checking Savings:
Accrued
Balance Dividends
$.-8ji.ll.2L~ $ 5 n . 9 0
$ $ ~
$ -$
$---- 1$
I Accrued I Cortificatl3
Balanca Dividends I ~Iumbe r
Certificatesl $ 1$ -1_-
$- I~
$. .1
4. . Data the account lias initiated: -!EBRUARY 28, 198/
S.Name(s) in \lhich Safe Deposit Box lias held: ~A
6. Date the box lias initially rClnted:
7. Branch address at \lhicn the box is located:
8. Loan Information
Accrued Fer Diem
Interest InterQst
c. Mong.ga loans:
S
$
S
S
S
S
$
S
$
--~- ---
a. Unsecured loansl
b. Secured Consumer 10ansI
---
.
,
9. Miscellaneous:
ATC - 176 REV 11/92 PAGE 2
Last Will
of
NoRMAN P. W AC\-lOWSK!
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Article One
introductory pro'Y\s\ons
Section 1. Mar\ta\ StatuS
, om ~'IY 00,",", " ",,,,,,",'" ,,,"0,",'" ""'., """"'" ~ ",y .".,.. In....,.1t
are to het,
Section 2. Cbildren
'the nllOle(s) and birth dllte(s) of tnY llhildren:
~d~
j\Ugust 26, \955
Ma~ n. \959
a.
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E\LE.ml M. W,\C\-lOWS\<:'\
KA11'lLE.EI'l F, W,\C\-lOWS'{J.
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children subSCq,uent\y born to Of ado\,ted by Ole,
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Any right or power tlmt cither of liS coulll exercise unllcr the terms of this agreement, excel't the
power to amenll, revoke or terminate nny trust creutell by this ngreement, mny he exercised for
and on behnlf of thut Trustor by nny nllorney in fnct who, lit the time of the exercise, is duly
IIppointed nnllllcting for thllt Trustor under II vnlid IInll enforcellble lImable power of allorney
executed by that Trustor or, if there is no such allo\'l\l~y in fact, by a lIuly appointed and nctlng
gUlIl'llian or conservator of that Trustor after pelition to n court of competent .lurisdietion.
\...
The power to amend, revoke 01' terminatc any trust createll by this ngrcelllel\t is personal to us
and may not be exercised by any other person or entity.
It is contemplllted that certain assets may bc added to the trust estate fTom time to time with the
possession and control thereof retained by 01' redelivered to us, I f we execute and deliver to our
Trustee an instrument effectivdy transferring such assets to our Trustee together with any further
dOCllmentation necessary to effect the record transfer thereof. in the event of l'l Trustor's death
or incapacity the assets shall be deemed to be assets of the trust estate and held by us as the
nominee of our Trustee, During the period such assets are in our possession they shall be subject
to the following terms and conditions:
Section 5.
a,
t
\......
b,
c,
\
'-
Rights Concerning Stllllllby Property
We may receive directly and devote to our own use and
benefit any dividends, interest. income or distributions from
or upon such assets and neither we nor 0\11' Trustee shall
have any duty of accounting to the other or to any other
person with regard thereto,
Any sale, exchange or other transfer of stich assets by us
shall constitute a withdrawal of such assets from the trust
estate and our Trustee shall have no further interest therein
or duties with regard thereto. Though not a conllition
precedent to any such withdrawal, we agree to notify our
Trustee of all such withdrawals,
We shall be responsible for the reporting of the income from
such assets to the appropriate taxing authorities and our
Trustee shall have no responsibility for including such
income on allY liduciary returns prepared by it or for the
preparation of any other income tax return with respect
thereto unless we duly notify om Trustee of such income
items and a full and adequate accounting thereof is made and
presented to our Trustee,
d.
We shall protect and indemnify om Trustee against all
4.5
.t.."
Article li'ive
Administration at Death of First Trustor
Section 1.
Trustee's Discretion to Pay [)ebts and Taxes
After the death of the first of us to die, our Trustee, in its sole discretion, may pay all or any part
of the deceased Trustor's following expenses, debts, claims and tl1xes heeoming due or payable
by rellSl1n of the death of the lirst of us:
II, Final medical expenscs l1nd 1111 funerul costs;
b, Legally enforceable claims against the deceased l1r the estate:
c, Reasonable expenscs of administration of this trust and the deceased's
prohate estate, if any;
d. Any allowllnces mandated hy a court l1r competent jmisdiction to those
dependent upon the deceased Trustor;
e,
Any estate, inheritance, succession, death or similar taxes payable by
reason of the death of the first of us; and
I,
I, '
-
Any penalties or interest on any of the above claims, debts or taxes
owed by the deceased or the estate.
f,
Section 2.
Payment by Our Trustee or Personal Representative
Our Trustee in its sole discretion may make distributions authorized under this Article either
directly to the person or entities to whom payment is owed or to the personal representative of
the deceased Tr\lstor's probate estate, Written statements by the deceased's personal
representative that such sums are due and payable by the estate shall be suflicient evidence of
their amount and propriety for the protcctionl1f our Trustee, Om Trustee shall be under no duty
to see to the application of any such payments madc to the deceased's personall'epresentative.
Section 3.
Tax E.lections
With regard to the payment of any income lax, gifltax, estule taX, inheritance tax or any other
tax required because of the death of the tirst or us, our Truslee shall have the right to make al1Y
I
'-,
5-\
'-'
Section 4.
Disclllhner of IJroperty
My pro,""y "' P",,'m> or P'"'''''' "., i. d,,,,i.lm.d by ,h' "NI. btO T """ .",11 "" b.IO,
administered. or distributed according to the following terms:
1\, I'roperly Dlscluilncd
The surviving Trustor nUIY disclaim \1ny properlY held or distributed to or for the
beneftl of the surviving Trustor under this trust agreement.
h. 1'hne to Discluim
The surviving Trustor l11uy disclaim within the time limits and under the
conditions permitted by the laws regulating disclaimers,
c. Delivery or Disclahner to Our Trustee
A disclaimer by the surviving Trustor muy be exercised by the deliveTY to our
Trustee of an irrevocable and unconditional refusal to accept any or all property
interests passing to the surviving Trustor OT the survivor's Share,
d, n1sclahner or Survivor's Shure
1\.....
I f the surviving Trustor exercises a disclaimer with respect to any or all property
set aside as the Survivor's Share, such disclaimed interest shall be added to the
Family Share,
e. Dlscluimer of Family Shure
I f the surviving Trustor exercises a disclaimer with respect to any OT all property
set aside as the Family Share, such disclaimed interest shall be distrib~lted under
the relevant terms of this agreet\1ent as though the surviving Trustor had
predeceased the deceased TrustoT,
Section 5.
Retirement Accounts
If '"' T ,,"00 I. '""'''' <I,. bo"' not", or M ,,"re" " '"' " more pi'''' wbl,h "" ,..II fl.d
. under Internal Revenue Code Section 401 or one or more Individual Retirement Accounts
,..II"'" "d" ",,,,,1 R"""' cod. S""", 408 (b.re'''"'' "Rotlreore" ^,,-"), "00 '"'
Trustee shull allocate the bcnelits payable from such Retirement Accounts to the Survivor's Trust
(or a share hereunde,r) without underfunding the Family Trust. if possible,
F ."h","ore, " 0", "' "tore Roliremoo' ^"'"o,, '"~ di.ltibor.d to tI" So<.I"". T "'., "
7-5
l
'.......
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L
Article Eight
Survivor's Trust
Section 1.
Rights of Surviving Trustor in the Survivor's Trust
Our Trustee shall hold, administer nnd distribute the assets of the Survivor's Trllst as follows:
R. 1'lIYlllent or IIICOllle
Our Trustee shall PIlY to OT apply for lhe benclit of the surviving Trustor, so long
liS the surviving Trustor lives, the entire net income 0[' the Survivor's Trust in
monthly or other convenient installments agreed upon by the surviving Trustor and
our Trustee, but not less often than lInnually,
If our Trustee is entitled to pllyments from IIny Retirement Account, it shall
allocate to income from payments received inllny calendar year an amount equal
to the income earned by the account in such year, and any excesS shall be
allocated to principal, and if lhe payments In such year shall be less than the
amount equal to the income emned by the account in such year, the sUTviving
Trustor shall hllve the continuing right to require our Trustee to withdraw from the
, account and pay to him/her as income an additional amount so that he/she can be
paid an amount equal to such income, Notwithstanding the preceding sentence,
if the Internal Revenue Service should determine that for the Survivor's Trust to
qualify for the marital deduction all of the income earned by the account does not
have to be distributed to the surviving Trustor or be subject to his/her withdrawal
right, then only the amount required for such qualilication shall thereafter be
distributed to him/her or be subject to his/her withdrawal right.
b, niseretionary PlIYlllent or l'rincipal
At any time or times during the trust term, our Trustee shall pay to or apply for
the benefit of the sur'living Trustor so mneh of the principal of the Survivor's
Trust as our Trustee deems proper ['or the surviving Trustor's comfort, welfare and
happiness, In exercising discretion, our Trustee shall give the consideration that
our Trustee deemS proper to all other income and resources then readily available
to the surviving Trustor for use for these purposes that are then known to our
Trustee.
\
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II, PIC"'iOI.l9Iy ,
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''"''''~' ... ""i,,, , ('llu WO,
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IIC IIU91 IlIre shllll e cOlllPle
::;, .. h.", "" '''' , . P'<>I'",y" '''' ~';;:i.." ''OJ ::,:';;0",,'1" or hi.
Iru.yt p~o II 6 "'il/D " g descelld. USlcc SL II Or her
'Pert" <> "cscc d. lll/Is "ll dl I '
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or in Ihe /! ' , rllSlce ShEll1 d' ,
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o~"', l/ l/I/ce Of
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Ur '['rllSlcc sl. 01 IlIeOllle ll"d
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o tI,c II' 1.1111bule Ii
USI SI;'lrC . ree Of II.
10 eElch ()f' Ie IruSI "II
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ren WI I eIII/COI'11
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e{fch of Ie Irllsl eCe
0111' dece{fSCd '.'71Il1CCI1I1IUI. 118ed C/Ul'd
ClUJ(/, 1I1ed 1/ '
rC11 10 II't'ir ele CI IIICOI'11e l/lId '
scelldllllts prll/clpl1l
PCI' sllrpe
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Our Truslee in its discretion shull hllvc thc Illrther power to comhine two 01' more trusts having'
substantially the same tel'lllS into II single trllst li)1' plll'poses of atlministl'ation when taM or other
fadm's indicate thllt such cOl1lhinutlon would he tlesil'Ublc or IIdvisahle,
In deciding whcthel' to comhine trusts our Tl'ustce should consider the gencrtltion-skipplng
"Inclusion rlltio" of the trusts to he comhinetl, Trnsts having the Slime inclnsion ratios may be
combined, Trusts having dii'lcreal inclusioal'l\tios should generally aot he combined unless their
Inc,lusion rutios arc mllintllined unchunged through snbstuntilllly sepul'l\te and independent shares
of different beneficiaries within the meaning of Ute, Scction 2654(b), IIntl the applicable
regulations thereunder,
Speeillcully, 0111' Trur.tee has the uuthorily to allocate any portion of our respective exemptions
under Internlll Rcvenue Code Seclion 263 I (a) to property as to which wc lire the respective
Iransfel'Ors, including any property transferrcd by us during our lifetime as to which we did not
make an allocation prior to our tleath, lint! om Trustee has the authority to make the special
election under Intcrnal Revenuc Code Section 2652(1\)(3), If Internal Revenue Code Section
2631 (a) or 2652(u)(3) is not interpreted as to llllow a Trustec to exerdse such election, then our
respective personal representatives arc authorizcd to allocate nul' respective exemptions and to
exercise the said special election,
If our Trustee considers that any distribution fl'Oll1atrust or share hereunder, other than pursuant
to a power to withdraw 01' appoint, is a taxuble distribution subject to the federul
generation-skipping tl'Unsfer tux payable by the distributee, our Trustee may incrcase the
distribution by un amount which our Trustee would estimate to be sufficient (0 pay that tax, and
shall charge the same against the trust or share to which the tax relates,
If our Trustee considers that IIny termination of an interest in the trust property hereunder is a
taMable termination subject to the federal generation-skipping transfer tax, our Trustee may pay
that tax from the portion of the property to which the tux relates, without any adjustment of the
relative interests of the benellciaries,
Section 7.
Termination of Small Trust
Our Trustee shall have the power in its tliscretion to terminate any trust created under this trust
agreement after the death of both Trustors whencver it becomes so small in relation to the costs
of administration as to make continuing administration uneconomical. Upon termination, our
Trustee shall distribute the principal and any accrued or undistributed net income to the Income
beneliciaries in proportion to (heir shares of thc income, I f no lixed amount of income is payable
to specillc beneliciaries, our Trustee shall distribute the prindpal and any accrued or undistributed
net income in equal shares to those beneficiaries who IVould then be entitled to income payments
from the trust.
13-3
14-2
.,
....
and reinveHtnlenls may include securities sneh liS conll1l01l 01' preferred stock,
mortglllles. notes, subordinlltClllkhcntures ami IVurrants of uny corpO[l\tion and any
common trust fund lllhlllnislered by a corporllte Iiduciary or other property reul or
personal including savings acc()\lI\ts und deposits und intercsts in mntuul or IHoney
murket funds llI' invcstment trusts. l\l\nuities and \nSl\l'Unce whelher or not such
investments arc unsccured or of u wastillllnulure,
Our Trustee shall have lhe power to ohlllin, by purchase or by gifl (or by
conversion, reissue, consolidlllion or hy any other means), and hold as an assel of
this trust, policies of illsunmce on the life of either of us 01' any other bencficiury
of this trus\. Our Trustee is authmized and empowered to exercise. either before
or after our death, all of lhe rillhts, options, elections 01' privileges exercisuble in
connection wilh such policies, These rights and options should include. but nol
he limlled to, disability benelits, the right to borroW mOlley wllh which to pay
premi\llllS (m other chnrges) on any policy owned hy this trust (including any
automatic premium loan fcalllre) or for any other trust purpOSe, the right 10 elect
among settlenlent options offered by lhe insll\'ance company which issued such
policy. the right 10 convert such policy to paid-up insurance, extended term
insurance or 10 any different fol'ln of insurauce, and the right to arrange for the
automatic application of dividcnds in reduction of premium payments (or other
charges), with regarll to any policy of insurance held in thc trust estnle,
e.
nculing with Prollcrty
\
,
'....
Our Trustee shall have the powcr to acquire, grant or dispose of property including
puts, calls IInd options (including options on stock owned by the estate), for cash
or on credit. including nlaintllining mllrgin accounts with brokers lit public or
privute sale upon such tcnns and condllions as the IiducilllY nmy deem advisable
and to mllnagc. dcvelop, improve. exchange. partition. change the character of,
abandon propcrty or any interest thcrein or otherwise deal with property,
Specilically, our Trustee shall have the power to use and expend the trust income
and principal to conduct environmental asscssments, audits. and site 1\1onitoring
10 determine c01l1pliance with any environmental law or regulation thereunder; to
take all appropriate remedial action to contain, clean up or remove any
environmental hazard including a spill, release. discharge or contamination, either
on our Trustee' s own accord or in response to an actual or threatened violation of
any environ1l1ental law or regulation thereunder; to institute legal proceedings
concerning environnlental hal.urds or contcst or settle any such legal proceedings
brought by any local. state or federal agency concerned with environmental
compliUll\'.e, OT by a privatc litigant: lo comply with any local, stale or federal
agency ordcr or cOllrl order direcling an assessment, abatement or cleanup of any
environlllcntal hazards; to cnlploy agents, consultants and legal counsel to assist
or perform the above undertakings or IIctions; and in general to take all
'-
l...
designated even though such descendant is born after the death of such parent.
Section 10.
Definitioll of Death Tues
The terln "death taxes," as used in this agreement, shall mean all inheritance, estate, succession
and other similar taxes that are payable by any person on account of that person's interest in the
estate of the decedent or by reason of the decedent's death, including penalties and interest but
excluding the following:
a. Any addition to the federal estate tax for any "excess retirement
accumulation" under Internal Revenue Code Section 4980A.
b, Any additional tax that Illay be assessed under Internal Revenue Code
Section 2032A.
e, Any federal or state tux imposed on a generation-skipping transfer, as
that term is defined in the federal tax laws, unless that generation-
skipping transfer tax is payable directly out of the assets of a trust
ereated by this instrulllent.
c
Sectioll 11.
Words Relating to the Internal Revenue Code
As used in this agreement, the words "gross estate," "adjusted gross estate," "taxable estate,"
"unified credit," "state de:>th tax credit," "maximum marital deduction," "marital deduction,"
"pass" and any other word or words which frolll the context in which it or they are used refer
to the Internal Revenue Code shall have the sallle meaning as such words have for the purposes
of applying the Internal Revenue Code to our estate.
For purposes of this agreement, our "available generation-skipping transfer exemption" means the
generation-skipping transfer tax exemption provided in section 2631 of the Internal Revenue Code
of 1986, as amended, in effect at the time of each of our deaths reduced by the aggregate of (1)
the amount. if any, of our exemption allocated to ollr lifetime transfers by us or by operation of
law and (2) the amount, if any, we have specifically allocated to other property of our gross
estate for federal estate tax purposes.
For purposes of this trust agreement, if at the time of each of our deaths either of us has made
gifts with an inclusion ratio of greater than zero for which the gift tax return due date has not
expired including extensions and a return has not yet been filed, it shall be deemed that the
generution-skipping transfer exemption has been allocated to these transfers to the extent
necessary and possible to exempt the transfers from generation-skipping transfer tax.
Reference to Sections of the Internal Revenue Code and to the Internal Revenue Code shall refer
to the Internal Revenue Code amended to the date of each of our deaths.
'-
15-4
~
L,
S7'It7'll O/' J>llNNSYl,VA.NIA.
",,,.,, 0, '" "'"IN ) "
On this the I~ day of "\) ~
O. """"""" 'm", ~. 192C. bor""
"CIiO'~",. ""''''''' ';'::"''''.'y 'P".~",-.o",,:~. . '- . ~..~
~, "hoe""", " lbo ""hi, ,'. '<<0 (" ""r""","y""" ').""0...." "'" to"""...
'''po", 0"", ,""I.i..., '-",." ""'" """'" .%:, :::. bo "" """'" ..... """~
I ' y ""'"Iod "" _ r" 0
7. Wltl Ss IV, ':'r I h", , ,
L~./ Set my hand and Official seal.
N?.:llty PUbiiC- ~:-
NorAiiiALSE;--_1
COIINIE l. REESE. NOla PI/bile
Tit e~!/fc .
'C ~c May 10. 19a9
S7'A.7'8 O/' J>8NNSYl,VANlI\
co"",,, 0/< 0, ",,"I' ) "
OnthISthe/(I{"d ~ )
"""" '---'y or p. 19~' /
· 'C"o::"'"'d om",. """"..lIy . c-'---. bor,,, m.. L
S". r "",,,, ""'w '''''''''' "","',. p .
::;:..":~::',,;~~, i:::"';.i":.., "':;i:~Z.'::;h.n~t ~~:K~ ~~~~ ..
a '1ley eXecuted Ih "'''e,'
I, .' ,_ r", ""
~ss Whereof I he~ lito Set
( ~, my '-" "'" 'm"., "",
Notary PUblic
L,
';
-
,
15,7
)r
.1
,k)) -'/'/
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
*
8U~EAU Of INOIVIDUAl TAMES
1t+llfMIUNCl' IAK UIYlliltlH
n!:'lIT, l106Q1
fIARRlSIUMO, flA "tU.OfI~l
NOnce Df INHERITANCE rAM
A~P~AISE"EN1, ALLDWANCE O~ DISALLDWANCE
Of DEDUCTIONS AND ASSESS"ENl Of lAM
1"-1"/ 11m lit.",
04'06,,98
WACHOWSKI
08-28-97
21 97-0834
CUMBERLAND
101
E----''-i,;.;unt.iialiiHo...-''.''3----
--=~-='-=<.:......... ~ ~- -
.~-,_.<-_._-~-_._'...,._.._---~
MAKE CHECK PAYAILE AND REMIT PAVMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG TH1S LINE . RITAIN LOWER PORTION FOR YOUR RECORDS ~
ilili: is''-, "iie" AFP' -f 09":9'7-; "floYi c i" "oF" "{Niliii i fANcE' "fAX - 'liPPRA'i sii1€Nr;"A i:. i:owAiicE- b-Ii - --""" - -- -'" -. -""
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
NORMAN P FILE NO. 21 97-0834 ACN 101 DATI
UM ~nU~N WAS' ( I ACCE~TED AS FILED ( XI CHANGED SEE ATTACHED
SUSAN E LEDERER ESQ
JAMES ETAL
134 SIPE AVE
HUMMELSTOWN
DATI
!STATE OF
DATI OF DEATH
FlLE MUMIIR
COUNTY
ACN
NORMAl.
PA 17036
ESTATE OF WACHOWSKI
04-06-98
NOTICE
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN SASED ONI ORIGINAL RETURN
1. ~..l E.t.t. (Sch.dul. Al
2. Stcok. and 8ond. ISoh.clul. 81
s. Clo..ly Hold stock/P.rtn.r.hlp Int.r..t ISoh.dul. CI
4. Hortgag../Not.. RIClivable (Schedule OJ
!i. C..h/llnk DIPod h/Hhc. "arlonll Property (Soh_dull E)
6. Jointly Owned Property ISchedul1 Fl
7. frlnlflrl (Schedull Q)
a, Tot.l A...t.
.00
.00
.00
.00
25.685.00
...J!.!!..
41,111.48
lal
NOTE I To {nlura proper
oradlt to ~our acoount,
subMit the upper portion
of tht. for. with your
talC p.YMent.
III
(2)
151
I~I
(&I
161
(11
66,796.48
APPROVED DEDUCTIONS AND EXEMPTIONS I
q, funeral hpen.../Ad.. Co.t.l"hc. Exp."... <<Schadule H)
10. D.bt.l"ort.... Llobllltl../LI.n. (Schedul. II
11. Tot81 Deduction.
12. Hot V.l... of To. ~.turn
IS. Ch.rltabl./Goy.rn...t.l 8.qu..t.; Non-.lect.d 9115 Tru.t.
14. N.t V.l... of hbta SubJ.ct to T..
9.444.35
I"
1101
8.483.46
(lll
U21
USI
U41
11.13'7 At
48.868.67
.00
48,868.67
(Schedul. J)
If .n .......8nt w.. i..u.d pr.viou.1Y. lin.. 14, 15 .nd,or 16. 17 .nd 11 will
refl.ct figur.. th.t includ. the tot.l of ~ r.turn. .......d to d.t..
ASSESSMENT OF TAXI
1&. A.GUnt of line 14 .t Spou..l r.t. 11&1
16. A..unt of Line l~ t...bl. .t Llne.l/Cl... A r.t. (161
17. AllOUI\t of LIne 14 t..obl. .t Coll.tar.I/CI... . r.t. U71
la. Prlnclp.l T.. Duo
NOTE I
41.111. 48
.00
.00
M .00.
M .06.
M .15.
ua)
.00
.00
.00
.00
TAX CRIIDlTS I
PAY"ENT
DATE
DISCOUNT (+l
INTE~EST/~EN ~AID (-J
~ECU~T
HU"8ER
AIfOUNT rAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.DO
. If PAID AFTER DATE INDICA1ED, SEE ~EVE~SE
FO~ CAlCU~ATIDN OF ADDllI0NA~ INTE~EST,
IF TOTA~ DUE IS LESS THAN 'I, ND PAY"ENT IS ~EquIRED.
IF TOTAL DUE IS ~EFLEC1ED AS A "C~EDI1" (C~). YDU "AY 8E DUE
A ~HUND. see ~EVERSE SIDE Of THIS FO~" FD~ INSTIWCTlOllS.)
P
...
, \
RlIIRV.frOM, E,t.t.. of deatdtntl dvlng on or bafor. n,ollber 12, 1~'2 ~. I' ~y tutur. Jnt.r..t In the ..tata I, ,rlnlflrrld
in POt....'on Or enjoy_ant to Cll'l . (aollet,ral) bln.flal,rll' 0' the ~edent .'t,r the IMplretJon of any ..t.ta for
1I~. or for Y""" th, COllOnw..Jth h,rov IMp,...1y r".rl,/.. the right to IPpr.", Iud ...... tran".r lnherHMoI 'IXI,
at t~ lawful Cl... . (colllt,r.l) 'It, on any 'ueh future I"t.r..t.
PUIIOOIE Of'
NOTlCEl To fu1#Ul the raqulr,.."" 0' Section 2140 of thl InhGrltaool and Elht, hI( Act, Act 21 0' 1995, (7l P,S.
SIOtlon 91itO),
PAVftEHTI Dlt"on the top portion of thh HoUol IInd IUb,it ",ith Your PI..""t to the R..ht,r 0' Willi prlntad on the revar.. ,Ide,
._"eM' ohlClk or 'onlY order plyabl, tOI REGISTER Of MILLS, AGENT
REFUND (en)r A r.fund of . tll( crldJt, which WI. not r.quI.t.d on the Ta~ Rlturn, "Y b, r.qu..t.d by oD~letlng an ~Appllo.tlon
for R'fund of P'M.ylv.nl. Inharltt6nol and E.t.t, fol~" (REV~U1S)' AppUcatlon. ara av'Uable at thl Offlol
of thl Ra.hter of Willi, any of thl Z] R.y.nu. Dhtrlot Offic.., or by calJlng the .paclel 24-hour
.n....rtn. .arulol nuIIblrt for for.. oreMrlngl In Penn.ylvanl. 1.1I00-362~20S0, outside Pann'YlvlInla IIInd
"Uhln lout tl.rrllbor. ara. (117) 711-8094, TODII (717) nZ-12SZ (H..rlne I.peh'.d Only),
OIJECTIDfrtSI Any party In Intl,-..t not ..t!sflld with the apprlllllllllnt, ttllowancl Qr disallowance of d.duction., or ........nt
of t.k (Includln. dhc.ount or Interut) QI shown on thll HOtlClI IU.t objlct within .hty (60) dlY' of receIpt of
thh NotlCI bYI
AllItlN
lITRATIVE
CORAECTtCIHSI
~-..rltt." protl" to the PA Dlp.rt""t of RIYlnu., Board of "PPIl1l, nlPt. 2810Z1, Harrl.bur., p" 11J2'~1021, OR
~-.t.etlon to hlv, thl .attlr det.ralned at aUdit of tha 'o~~t of the p.r'onlt repr..ant.tlv., OR
- ~""II to the Orphan,' tour t.
DISCOUNTl
Factual Irror. dl.oov.r.d on thl. I.......nt .hould b. .ddr....d In writing tal PA D,p.rt.lnt of RIY~',
lurlau of Indlvldu.1 Ta~.., ATTN: Po.t "......ant R.vll" Unit, D.pt. 2.0601, Harrl.burg, PA 1112'-0601
Phone (711) 187~6505, Se. page 5 of thl booklet "Inatructlon. for Inharltano. T'M Rlturn for I Re.ldant
Oecadan~" (RF.V-150l> for an 'MPltnltlon of adlrlnhtratlvlh corr.ctlbll arrOrl.
It any t." due II plld IlfIthln thr.. (]) c!lI'ndar '*>>nth. Iftar the dlo'""t'. eMath, a flYI plrelnt (5;() dhcount of
the tlM paid I. 'llowld.
The lS~ tlk '""'.ty non-Plrtlclp.tlon penalty I. c~tld on thl totll of thl tlM and Int.rl.t ......ed, end not
Plld btlfora January 18, 19'6, thl first day 'Her the and of the tl" .,..ty periOd. This non~partloJp.tlon
pana1t~ Is appe.lebl. In the ... HrWMlr IInd In tha thl ... U.. par lod II YDU lfOUld .,...1 tha tl~ and Inter..t
tn.t n.1 bHn ......ed .. Indlcltad on this neUe.,
PEHAL TV,
INTElIUl,
Inter..t Is charted bltlMlnt with Urat dl~ of delll1ql.teney, or nine (,) IIOnth. end OM ell dly fr" the date of
death, to the dlt. of P'!MInt. h~.. whJch btc-. dellnctUant before January 1, 191' bear Inter..t It the rat. of
.IM C'~l parcent par annul calculatld It I d.llw rlt. of .000164. All t'MI, which ble... dlllnquent on end aft.r
January 1, 1'.2 wlJl tMar Int.r..t It a rltl whjch ..111 vary f"Otl cllandar y.er to callndar Y"" '11th that rat.
ennounoad by thl PA n.plrtaent of R.vlnue. The appllcabll lnt.r..t r.ta. for 1"2 through 19'. ara,
'!!!! tntar..t R.t. D.llv Int.rl.t Factor I!!r Interl" Jflt. DallY Inter..t rector
1'" 20;( ,(100541 1987 9% .t1002H
.915 lU .OOOU' 1'81-1991 11% .00OSOl
I'" lU .00OSOI 1'" 9~ .0002..1
1911 m .00OS56 199)-1,... 1~ .000192
19., 10~ ,000214 1995-1998 9~ .000241
. -Int.,.... II c.loulatld .. foll,*.1
INTEREST ~ SALANCE OF TAX UNPAIO X NUNIER OF OAYS OELINQUENT X OAILY INTEREST FACTOR
~~Any Notlc. t..UlId Ifter the h~ b.o~. HlInquent wlll raflact ~ Inter..t Clloulation to flftlln (15) days
blYond the dlt, of the ........nt. If PlY..nt I. _Ide .ft.r thl Int."I.t cOlPutatlon date .hown on thl
HoUel, I.HUonal Inter..t au.t bl caloulated.