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HomeMy WebLinkAbout79-00725 J J j' ~ U Q ~ ~ J J .~ u. - , ____I I., J " ... ~ I \)0- r;-.. I ..... ~'(, ,3 6 , . . . ~ j ~.~ i ~Id~ ~ !j ~ 'i II . ~8~p;~~~ ~ ,~ 7n ,~ ~ ~ ~ ~ ~ ~ I ~ ~ ~ ~ ,~ '" '" '" M . '" , <J ~ .. t.!l ~ ~ ~ " , ,-,-; . , , , :~ 1.< ~. ~/ ~ ~~ . ~ (.0 N t:J' P< I', .\, Ul - \'" ~~ ":!...." ~,,;. \..:::' 0 ;j '<>..;~'\:. f'I u 0. (',I ....)*,\,,'\ ,', €''--',' ,[.l, ',.." '~ ~",~ ., ':J','''::~~~~ ,~,l~; , '\ '-., ,., (-<",) " \)~~>\ ~--V) ~: 'tl CIi U n """,",' ]!.': ',-- ''',' "l .:J \\.\;~~ ~ \\'\', 011, \" . ~ , ),'<~" " . 4/1/16 5/10/26 6/4129 9/71.29 '4tl/16 12/12/33 7/1/46 1/2/62 , '/18/62 5/26/62 11/26/65 6/30/67 6/30/67 , 1/19.170 4/25/73 1/2'5/53 11/17/53 , 9/15/55 10/4/56 4/25/57 2/24/58 5/29/59 3/29/61 3/20/64 4/13/64 6/22/64 6/9/70 7/19/71 , 2/15/73 ' 6/22/76 . 'PennsylvlloillRIlHrollil 00. 292 aha. Received Sold Warranta 292 ahs. ' , 292 ahs. 292 ahs. , ..~.Ibll.&, Sold Righttl Sold 0llr11s1e Deposit Uank/CommollwollHh Notional Dank 22 ahs. Received Sold'Righta -22 ahs. 88 ahs, RocllJ ved ill Exchange 11'0 shs. 11 sha. 'Receivod in 10% Stock Dividond m ahs. ~28 shs. Ten for Thirteen Exchange 93 sha., Sold Script 93 aha. 93 aha, Received in Two for One Stock Split 186 aha, 27 sha. Received in 15% Stock Dividend 213 ahs. Sold 90/100th ahare 213 ahs. 54 ahs. Script Offering 267 sha, 267 aha, Received in Two for One Stock Spli,t i~~.llbl.l. American Telephone & Telellraph Co. 60 aha. Received Sold 60 rights 60 shs. 60 aha. Sold 60 righ ts 6 aha. Purchaaed 66 ahs. 4 sha. Purchllaed 70 aha~ Sold 70ril/.ht8 70 aha. 140 ahs. Received' in Three for One Stock Split 210 aha. Sold 210 rights 210 shs. 5 'aha,purchased 215 aha, Sold 110 rights 215 aha, 215 aha. Receiv,ed i,n 't'wo for One Stock Split, 430 shS:- Sold 10 rights 430 aha. Sold 30 righ ts 430 ahs. Sold 24 Warrants 430 aha. 20...$!!' m.ll1., Purchased 6 l t' ''''.11 ~.J..< v\) ,'/.t,(;.,\ I 'ft, .,,' . 111,600.00 605.60 13;9'!i4.'IiO 142,08 13.852.32 .J.tt 852 , 32 .".~..'...gg ,3,300,00 99,00 3,20l.00 .00 3.201;00 .00 3,201.00 100 3,201.00 8.85 3.192.15 ,00 3,192,15 .00 3,192,15 75.60 3,116,55 54.00 '3,170.55 '.06 !.~,;m,~~ 9,634.30 138.60 9,495.70 195.00 9,300.70 600,00 9,900.70 718.34 10,619.04 200.20 10,418.84 ,00 , 10.418.84 243.52 10,175.32 500.00 10,675.32 208,92 10,466.40 .00 - 10,466.40 3.80 10,462.60 6,90 10,455.70 204,33 10;251.37- 1,097.50 , !U..~~~'~4 ',., L"W 0""10.' ~Al-tO'8 8 ~~ACK a"",Lii...., Pi:NtlIVLVANI.4. . ,.. , , t.' , , ' I. , 'at 311 p.' That RespondeQt Llnda Kltazakl is an adult indlvldUa1 who resides , Blckett, Spring, Texas 77373. 7, Tha,t Respondent Joseph L.,Matza Is an adult lndlvidua1 who resides , , " ' , at 7277 DirdvleW AvenUe, Maltbu, Ca1lfornla 90265. 8, That Respondent O~ester L, MosEls is an adult 'lndlv1dua 1 who resides at P,O. Box 499, Atascadero, Oalifornia 93422. 9. That on or about May 22, 1916, F1eeta Bosler Bashore, joined by her husband, Ohester 0.' Bashore, entered 1 nto an 1rrevocab 1 e TrUll t Agreement with the p'et1tloner, Farmers Trust Company of Oar1is1e, Oum~er1and' County, Pennsy'lVania. whereln she assigned, transferred and set over, unto the ,PetlM .' "'" ", ; . , " , tloner all 'her right, title and Interest In and ~b a lot of 1and.on NO,rth ' 09,11 ege Street 1 n 'the Borough of Ca r1i s 1 e,' and any anda 1 Lporti ans of her , share of the residuary estate, of J. Herman Bosler, deceased, A copy of that Instrument is attached hereto, ma.rkedEXhlbit "A," and made a part hereof. 10. that .theTrust property Is 1n the possession of the said Trustee In the Boroug~ of Carl1s1a, Cumbllr1and County, Pennsylvania, and 'the Tru,stee has dontlnuous1y managed said Trusts{nce its " , , funding on April 1, 1916. , in pertinent ..part that , 11. That t~e Trust Agreement provides ". . . at the death of sa'ld F1eeta ~osl11rBashore, to pay the net income to her survlvlng c~i1dren and tq the children of her children who have previOuslY 'died, In equal shares, per stirpes, so long as any bf .he'r chlldrenls 11vlng, . . . and upon t~e dea th of her las t,survivl n9 chtl d, In trus t to convey and transfer the corpus of the estate to her grandchildren per stlrp~s, the 9hlldren of any ,deceased grandbh'11d to take their parent's share; . . ." , i 12. That F1eeta Bosler Bashore dlelfon Novemtler 24, ,1962, survived by three chlldl'enl namely, Respondent Herman D. Bashore, Respondentr1eeta B. Matza ~:I"I\ ,~ f) i." ....". U i/,l:L ~)<iO ,"211 j,J ,.j l.AW O",,,,QI. ~ANOI8 & 8~ACK O"'''1..IIt....i PINNIV\..VM-l'A ,.. -- .. ,-, .' I, and Margaretta B. Moses. A copy of the Oertiflcate of Death Is ~ttachedhereto, , ' marked Exhlb'tt "B,"'and made a part hereof. , 13. That Respondents Kirk Bashore and Joanne Thomas are the only ctl1l dren of Respondent Herman B. Bashore, 14. That Respondents Linda ,Kitazakl and Joseph L. Matza are the only chl1drenof Respondent F1eeta B. t~atza, 15. That Margaretta B. Mos.es died, August 21, 1979,surv~ved by one, child, Respondent Chester L. Moses. A copy of the death certificate lsatR J !(. tached hereto, marked Exhibit "0" and made It part hereof. 16. That Respondent Chester L. Moses was adopted by Mar,garetta B. Moses and her husband, Hal"old L. Moses, wh,en he was under the age of tWQ years. , A COpy of the Decree of Adoption is attached hereto, marked Exhibit "0," and made a part hereof. 17. : That pr,lor to the death of Margaretta B. Moses, the Tr4stee paid oneRthl rd of the net income of the Trus t to her and to each of the Respondents, Herman B. Basho'reand Fleeta B. Matza. 18, That as It result. of the death, of Margaretta ,B. Moses, a dispute noW exlsts between the Petitioner 'and the Respondents, and between the Re- ,spondents, themselves, as to the interpret'at1on of the Trust Agreement, and unt~l such dispute Is settled, Petitioner cannot properly' proceed to perform its du~les as sUch Trustee. 19. That thespec1flc matter In dispute 1.s whether the one,Rthtrd share of the net lncol11e of the Trust previously paid to Margaretta D,. Moses should now be paid to her adopted son, Respondent Chester, L,Moses, or whether it ~hou1d'be paid to Respondents Herman B. Bashore and F1eeta B.'Mat~a, , ,~fl',' '''1','\(11' ~U""i\ ....'JV 11\;.. ,J .3- / t/ I AND WHlDREAS/~t. :LIl the desire and purp'ose of ,s?,id Fl~~t.a Bosler Ballhore and of heX' husbllnd, Ohestel." O.Bashcl."e/subjeot to the pa)'lllent of the fomer's ,- " ' " , ,'\ indebtedneu' all' hereinai'torment:\.oned, to make prov:Lll:l.on for, the support and 'I " 1 I .' ; ., _" - i'-- . -.' .' "maintenanoe oi' ,said Fleet Bosler Bashors and hsr ohildren, and to provide 4ga1nst anY loss throush ~sjudsment or ~smanagementl. I' ~~, , , f ,,\ , < I, '. i ') I I ,< ,) < '. 'I " ~ """ " I 'I, < I II L l~"-'" i( t" I_'\-!' , , , I. '; . " ,1.,1 1, '. ',j \ f, WHID!\EAS, Flellt.a Bos:Lor Bashore, 01' the Boroush'of OD.r:Lible,Pehner1vll.l'l1a, , i ' . . , :l.e ent:l.tlocl ,to an I,lncliv:l.cled on~w.f.'ifth, J1&rt :l.n one-t.h:l.rd'o1' the residuarr / ' est~t.e 01' her father, J. Herman Dosler, late o1',saicl Borough, deoeased, , - " i , . . -, whioh one-third part he devissd and bllqueath\ld in trust to!.'t,l'le benefit. oi' . - ' ' hi~ wite, Narr J. Boslfl!.', dUl.'ing her, li,tetilllo;~th remainder, at herClIIAt.h, to hie ohi~d!.'en, as a~rears' pr his will rooorcled' in Oumberland oo~tr, ponnsrlvan1a, in W:l.ll,Book "V",Page 260, & O,land oa:l.d Fleeta Bosle~ Bashore }s' also the owner, in 'fee, ot.a lot 01' Bround sitllated on North OOllegs,Street in' eaiel ,J3oroush 01' Oarlisle, bounded on the 'East br North ,< '; , I i f ,l' Oolles;eStreotl on the SO\1th by lot of: John Lindnerl on the Wsetby an alley and ont.he Nf.lrth by lancl ,01' Thomas ,P&lct,onl e he:l.rel wh10h :Lot wae oonvflyed to her by, cl"esd 01' Bare. O. ,W. Jolmlltonl . .'.' . , " " . NOW KNOW AI.J,. MEN B'l THESEBRESENTSI- That we, the eaiq Oheeter O. " . ' . .'.,' . __ __ i ,,; Sienore, ancl FleetaBoel,ol." Bashorlil, hie wife" in hflr !.'ight, '.f.'~t:' ancl :1.1'1 'Qon- eiclerat.'10n Qi' ee.:l.cl pl."e~s8ll, sncl 01' tho ,sUill 01' om ($1.) DoLLAR ,to' us in , I ha,ncl paicl, ths reoeipt whereof :l.B hsrelly aoknowledgecl,' do herelll bl\r~a:Ln, sell; gl>'ant~ oon~flr, alleign, .tX'ana1'sl." llncl eet 'over, unto the FARMEl\S TRUST OOMPANY, o1','&aicl ~X'o)18h otOaX':LiBJ.e, and :l.te S\10CeIllSOrll, aU OUl.' X'ig~t, ' . _ ."""" [1- EXHIBIT "A" , ,. <" l \ 'I, " , " f , I \ , , ! I , " i " \ ! '"'"' ! \ ,l l..;....lJ ,-.., U' ~) , ,'.... <"'.' q' '" , , ,tit+o ana int"r~ot,in and to oaia, lot of land on North Oollaso stroot, in tho 'Boro~h of Oarli810, and in and to anrand all portion~ of, tho reeiduarr ! " (. ostatoof tho I!la~a ,~. Horll1l.\nllos~er/aooeued, to whion wo nllw'aro or, may e,t , i , , any timo horoaftor booomo ont~tlodl and'wo do authorizo and d:l.reot'the I , f. " .....:.., personal1'epreElontat:l.voo of, said' J. Hol'lllll.n, Boolor, dooeaood to tranofer ,"nd dolivorto oaid FARl<lERS TRUST OOMPA1'j'f, and .itG, lll.\OoOllllorll! tho entire llho.ro " of Flollta B0E11er ae.shor~ ::l.n thll aOllots of tho a!l~d relliduary ost'ato ~hioh n"vo :' alroadY oomo ,or ll1I.\y horoa!tOr 00100 in,to t,ho:l.~h4nds. 'I, , INTRUST" HO\~VlJ)R, firD~ to ,payout of t~rJ. prinoipo.l of tho trust ttmd , all dlilbts o1'tho slIid Fleeta 1300;1.01' l3Ilohoro whioh ohllll oxlllt I\t tho dato or " ..,' '. . i ner mother' 0 dOathl at\d oooond, to hold, "rllht, 'barllain, sell and ~onvey, : : , , trllnll1'or,invellt, 'r'e-inVEHlt Imd manaGo thobalanoo Qf tho aosotllinaludod in tho tr,\1ot hOl',obY~l'oated, ,with .full power in tho tr\.\steo to do' ahY and'all 01' ' .' . .' . I , ' said'aoto aooording to itll bOllt dioorotion and jUdgmont, an~toi pay the net '. ' . ". . ,. . I. , inoome ar:l..oingfrom tho trullt fund to' aaid Fleeta llosler Bashoro, dlll'ing her " , ' :-' " ' 1 l1fot1rnfl,' 1'ort,~o supoort of horseli' 111ld her oh:l.ldren froo,from llnt:toi))ation, , ' ' , ' ' , " I and not ll\.\bjoot to the olaims or delOllndo 01' any ol;'editorll or ,other, pO,rllon8 Whomsoevor"tho lIaid 'net, inoome to be oxpondodat t.he disor~ti~nof add FlOllta lloelo:r:' 'Bnhora for, tho benefit of hfi/rsolf and hol' ohildren in lIuoh . proporti~ns all IIhe may doem proper. ./1 AND ,IN .li'~TflER.,~J~US~, .~t, tl}e ~ do!la~,h., o~ o.ll:l.,~ .F1o~ta ,Bos1~,:,' :e~sho~e., "to prW, ' tho not :l..hQollle to hor s\lrviving ohildrtm and to theohildron ,of hor ohildrlln · ..__ .:.a.." Od",' .'. .. '. ,"." ...,............. .........;,;.. .."...., n" . '.' 'd'"""" " ~" u__" \ "~'..~'C. ".-. '",.,. '"~ ;'. ...~.. :~,..... ..,';......."._..i...._. ..." ,.~.... '"" . .. : "{ho have proViouoly died, in eqUlllllharlJll' per otirpeo, so long GO any of her ...~..,..,..., ...H..".,.. .H'..'................_... .,. hI,.., "__,.,~",,,,,,,~,,~,,,,__,,-;-,,,,_,,,,,,,;,,""__'i-'...,,..'_. ;.._. ",. ..,.,~' .... ohildrlln ill, l1Ving,freo from antioipation, and not oubjBot to tho olaims or .,.._..- . "!;.... , .',__ 't., ....m"'.' '. ,', ., , dOIAe;ndo ot 4nY oredi toro, or other per,aona whomsoover l !:Inti UPI'll t~,e 'deatl'! of " hor last survivingohild, in trust to OOhVer and tranll1'e%" the oorpue of the ' , ....___............."'..."....................... ,_"........,.,~''''',-. ,..... ,.....,,,.'."".~.:. ..,........,.".~...........,.......~".Ij. . "","""","""H"""""'" .' .:.......-~. ~qp.tt~:liP, ,j:.9,li~o~.. gl.'l1nqQ.ll;lC\r~n.,p.oX':. Ilt;l.'pellj~poohld).'~!'I Qt anrC\ll,o.ll,~llcl gran~~". ,. , .; II'.... ....., '. ..'.. ohi1<:\' to taka their parllnt'll Ilha~ol and in defaUlt of ~ny ohild or othe~ ...., ,"'" P' ...1.,'....'..,',.. ,...d'", ...- ,; , EXHIBIT "A" " " , - I ' , \; ~ k: J W f"""'I U"" :_'::'u..u:i:;f , I ~ I '. . direot, doe,oendl1nt ,oUI'vivil18 her,' thim to oonvey And trAnDt'er the odd OOI'P\1I1 ' all she ehaU by lut will in writing dirootl l1nd in det'l\ult. ot euoh will, then to'oonveyond t.rAnefer sAid oorpuo 'to ~he 'next ot kin 01' es:l.d Floeta ijoelor , \ I '-f ~ehore~ 01' the'bloocl 01' hor tather, under tho intoetato ,+awe of t.he Stat.e 91' Pennsylvania, " ': / W" hereby t\.U't.hor ,r1eolaro t.hAt., latt.sr tUll, ooneidorat.ion ,and exp),anll,t.:l.lln 01' the ott,eot hOl'oot, it. is our purpos~ ,and intent.:l.on t.l)at. this Oonveyanoe, ueisnment.and deolarat.ion ot truot el1/l,ll be abeolutel:\nd irrevooable by-Ue or either of uo, under anyoond:l.tionll and oiroumet.anooe, " ',\ ;.' ,I I ~ ;._,.: ," _.)-. , .. '''; ..' . .' ,_ \" -, . I , j;'i \ .. .., ',-' ,I" (. :' ,',' ',' ,', '.. - .. ,',' .. -' I,...'?......~ l: ":tn to.t:l.m~Il1,Whorllot'WG havQ ,hlilro'!l\to 1I0t ou,r handG and,uals"t.h:l.a ~d I", ' "'" ,oj' ~,'. '. .. :, ('. L. '" ._ - -',' "'" ,I ' ;:'.. .. ,;..'; to: -L~,' '\1 " I I ' ' " " I "'" I \' Ii,,\, ,t_-~).:, ',"\\ '..' '~tl._, "', '.1 _, ' ; . I j., i H,.. i ,',' h ,I r,' clay of May, : A', ,\1), 191p'. ':, :' \ "',: ,; ,"Hj' ,!' :', " ,., ,',' "J{:::" \, I , 'I I ,.,;: ;, " , : iI; .;, {," , '\ ," ii": " , ',: ,:' ,,',, , ' , :, " , " ':\,', ,,' '" ' ," ,I " '\ \,' , , ' , ~,; ,:',\' " :' , , I', " ,. 1\ , . ';/': ,", '" fl ,~t'.: ,,':: -, '. ' ,I '.1_ \, . ,~ , " . i', '.~ I ,'.. f I ' OJ, I .. I',. ' " . . .' .! ;- ' ,,11"":'" J, I'; ;,' i . 1 '" ',:'(",,""":':':'r,O~' t:' "0 ""b ' ; "(S~'L,),'l,\(J\l;J: 'I \' " " ;'.',\,!:;,\';,,i;<;\'i,""~,: ,I.OG or ,'1iI<'1I ore '::, ....., :',', ",,\,.',' , " -"j _,' , !.;, I' . " ":".' ",' -;, . ,. .. "i" -- -. - I '~'+,,:"".. ~litnelllGu,to s:l.sne.~urG ot'" ::\"",1' ',',i'"~ , "'. :~;:;" !\ ,'qhGll~(jr O,Baehorel : \1:.,( ~::Y,::,:fiootl/o l3oDle~ Bafolhpre (~EAL): : i ,,'1 :' L. 0, Van,VoQrhill',', , ",::,',':,';;:;,;:,",':':,.',' "" ""..Ii':,':~i, ' I ,,' ,I '~I'\' 1":,\~i""I.!I).,,.\,':\I;U~'III!j',,,,II' t", Iii ".'".,1, . r ' J ,; 'iI I .. :l. i . ., - ~ ,', ' ". .,. ~". ". " . I , ' -, . ., I"~ ,/ tMUOG to (j l~,natUl'o,of!" ,'i,;:!";',:~";:Z,',:'<"""" " "', ',....i,,' ',,:: ;,',,:,' , f ., i:Lotta. ,.BosleZ'Bafjho~e I . ,;\i": ". \ ::l';"":,,\,!,,) \'1':1<:',11',):;"" I' :",'j' '\' it I" ;,~~:'t'.!...');I\;:::'~::' i/'~ " "', " ,; ,'. _: ;:, ;.1' "';.' ,I,: 1"/' ,': "', I :,' .'. " , ' /'J :',1;\;:" ~:,'\ \' ';: ! f ' ,,', ;" ,I', ", .'," ." " ~ ';"i\, ",,, .". ,:'; ,-- :,:' , ' ,...,~..;NJ' ':;1,': . ',~\ /~ I " ,'I',' 'I'J.;,' Qer.t,rUd.Cl)~.,~d~ell'd'".,'.I"',~":';~I""',;,~;\I}.'r:!',~',"'.l .I.,~~l"t ,I;;,i';ll 1,':,\1 ;,~" 'III I' 1 ", ".\ I'r;" ,"1" '.,. ," .'. .', " " ." . ,. " .,', , .'\ : I; .f,',I' , '"" ,,;", " ",' , ;, \, ; ,I' I '" " . 'I'" 1/' , 'I ,II, ,~ 'I " ' . ;', ,I, pH', -,,, I' " / ' ' ,/ f' 'I, "'1, j 1"/ i" ,," t 'I f I ,; It.. \ .! ~',I\!/-:.., I' \ '-'Ii. 1.1":\/ , ,1, ,I; : 'I \ ,I 'I I'", 'I" ., ,'t' I"{",', ,II ,\, II, . II t1' ;' :" : II";' I " , ' : ',,"' '1'1' ". ,.. "1''-; \ ' , ,-" "~I " , ' , "II, II' 1'1' ' , J . ' " 'I~"" I I ,I,. " " ,': \ '.,' / I", "", I, ' "'" ... ,',' ',~ " " ~ , I ' ','" "I " "" ""I,,!' [ (" I \ "q , " , ' , J !' ,',. ". ~" J" I' ,j .L' I I I , ' " "~ l ' <.............,....... . _~~......_ ...I..........'ff'.__.....:...i\..t~.......J " ~-.. __1-...-......-1..I.....1....~-....n-. ...................--.. ~..............r._....~ ..:......-.........~---.._._.*... \1' /,;' j';, I, ';1 ',I, " ,1 ,,' 'j: ,it' .' , I'. ,. " .. I ,,' , " .' ,', I, , " f , I ~\ , 1 t~ ,~ " /' 1\ ,I I " n""l ,I,; " ,., -' .1 . '; ~ '~I ' " " t t, ',",'.' I,f I, ,1,' "., ',' 1 '; .';1'., l' ., '" I ',' ,- , " ,"-' "\ ,I i I, '. ", '" , 'I' 'i . j" .,.' 1" " I " : I, i' '-.".1' ',., ;1\ " \ It I, "'4 " '" ~',,' ( ""1' ." I I, \, " , ..p8IBIT F " .' ~ , ' ~:'" II A", " ~ ,-., ;,f . " .;~ ' "I · j, . ''I II, 1'4""'" 'a~"~e of Utah I ISS Oounty at 0"10, Lakel , Of! this 22nd cllol,l' 01' Hay, A. D. 191', l:1el'orQ me, tho ilubs~ri,'er, l\ , Notl\ry pUbl:\.o in anul'or OI\1.u Oounty II.OdStf.ltG, poroonally appoared the " within nameel, Ohe'oter 0, aashorG, anelin dUll 1'0rm' at' 'law aoknowhdlleel the , torClgoing :\.ndent\U'ellnd deolaration 01' truet' to he his' Aot anti deeel to the 'fmel that-the same m ght bll N\lordeel "0 lIu\lh,. WitneslI my hanel anel notarial Boaltho elAY anel year at'oroBAid, I, '.' ,,' L, O. Van Voot'hill' Nota~y PUblio ,I I BT^'irl1l OF, PENNSYLVANIA I ISS OOUNTY'OF OUMBERLAND I , On this 3delay 01' June, A. D. 19~', b~forl/ me, 'tho subsoriber, a notarY ,pul:ilio :\.n and tor sniel Oo~ty nnel state, poroonallr appoared the , , wtthin namod Floota Booler Daahoro, ,and in duo t'orm ot' law aoknowleelgl/d . ,.. i the .1'ollegoins 1'ndlmtura and deolaration of truat,to be her aot. and deed t.o the end that the llama might be reoorded as ouoh. Witn~so~ hand and notar1.1apeal the day and ysar a1'oresaid., 0; M.Ligfiett Not.ary pUblio ,! L " , I , " ;(' " , . . , " . " I,; I , I I \; I I , , , EXHIBIT I' uA" , . I . I. " ',</, 't .2 ,~ 4 !J 6 ., a 'i 10 11 12 1.:1 14 IS 1:6 " 1. , 18 " i9 20 2i 22 , .2.3 I .i ~01 25 26 i ! i'""'l I""'. ... ,..,,,, ", .' , It"" .....1'" III I v , ." ' XN ~Hm SlJi'~'ol:cor-: com{'~' O~, Tam $'.t'ATIll OF OALtFORNIAi , , 'J' " " , IN ANDF01~ 'l1iW OOUW'i':{ OF \ ' , oj' ,I '.t - " ~AULOIa onI2~O. 1\: XNTr'mUA~ER,o~.~lW AOO?1ION,OF o~Z) tJ);J .A.Li):l1:l DEOREE OF APOPUON " " , 411 M~~IO~' I , - , , , ,ola.nc1' ., l.lAMAwr~'tA, I!. ~'0f3lm /) "I, 11JAlloz,.o' L,! )1C4'Jl\:~' '. , , . , bav~~~ prosoatc~.thQ~r p~tiii~npray1n~ tor approval ot thair ,; ; __ '; , l ," ; '.' ' .. -' .. ' e.clopt.ion oj,' " (, aroAAI.DUlC,ilItPItW, I ' . J e.~1nOr, an~ tho s~Ld ~tter,aQ~in~ on re~ularly to bo hoarcl, U, R, VAW WOJ1ual/ll't a.p'paa,rj,n~ as c.t'l!Ortloy ,- .. 'I' ..' ,_,_, tor pot:l.t1onGrEl, thoro aprJ(,larJ.u~ bllltoro thElCol,\rt JUROLD XII' ; -, ,- , . \ , \ .'.. , I lJOIiJ$1J Mc1 l.t4F.OJld~tJJrTA ,Q. .l4OGlll6, . ,hiowifa, , OICRALQ x,n~ AJ.DU. ' " tho add ohild, auc1' UJ.BE.L U. 17.u.l.llB, , A~1l\1l11tant Seor~te.~ ot the OH:rt.oRlDi.l'S I;OwllSOO:l:E'.L'Y , , , OF OALXF'ORNIA, wl'lQ werQ OXlU41uQ,l by tho OOUM;.. oao'h sopara.tely, , trom wh;\.ob o;.,:u.mwt1on :it ,:io,:round. tha..~l14RO~ :1... UOl'JE$ , , ; . . " " .~s ot tho agt) ot 34 :ro~rl!l; that UARGARE'l'TIoS. /llOSll:D b 0:, ihG' A"o ot 34 lICiltilrs;'tohat t.1lGY a.1'0 rOIS1c1G~t,/J and each ot , , tholll folo ~'fJs1d~nt ot 'U1G Oount.y 6t o~ 1JIi1a Cb1upc> , StatCil ot O~l:l.tom:l.r.1i 1;.hc.t, ,thoy' b,f.l.VG boon \in:I"~Gc:l in ma.rriago and. aro 11".1n& 'j . , tog~"hQr '1i$I ~utj'b~d a,nd wit(); tlilu.i on oX' 4\bol.li ,tho Utb d~y or , ' lqJ$lS, thO L\A1d.O:i:W'.L1)L~~ Al.t)~ WI\Q ),loJ'n unto , R01~. Ih A!il)lm~. 'li1w.'r& ptU-tJl.l,~~'\l ~OG4'<1'/J10'11'" zoo nn<l sa, c: 'the 0'.l.v1:l. ' Ood" of ~~&. ftl~I'hot~l11'o:mh, tho oonoem't ot th&l\lo'ho~ only 1u . ~!lqw.;r<It1 'Clo <I~~r>> 'lM\~~~on. ,~'b4\'%. thQ 'Rn1d RO$lI:"Sj ~l)=. ~Y' 11.1'1 I I, t . Ma~l~h . .' , EXHtBIT "!)" 21 20 29 "~\ ,',-, , L"j' .'" , ,ld 1nO":l"II:XlOnV ll.Vl 'Q"~jtllt'nVi'c:.1ul:r M~.'\'lI^.>'I'lli:l~&,IH~J._ ~11i11\'\qulrJ'I\fJ<l 'tho ~~c1 o11U' , \mtQ tho O~l1d%'ilI;u\ ri U~t/4~ lllc.:'Jh11ll' ~lJ OQ,111ornh,' to': tho, purpolJ~of ,. ; ,,' , ' l!Ic10)1'~'1Q"H trl~i 't~,(\' 4Hl.1d :.'ol.l.m)\,*,,:\j),:r.Q~lt ~1~U \:11)0\'1 1'lUc1 pU:"'~\.lA.l"It. to, , ' eoa'Uc-110 a:i:l4 ~~~1l\cl tJlil'1 'ot tu,t\J a~'tt/l.:~ Oodltl or thll stah ot OnUtmm1lo\, 30 , 31 'f,;l,d.th"~o+,Q;I;'oxlll 4)., ol1l..%:t'~,(lc1 O:ijl)' fJt 1!J,~1a :ral1nquiDhlu~nv WAll Z1lo w1t~thll) P~''pI'~Wol\lti'' Qt s.'lC>oll:l~l *~t:l.'\4~Q 0'1 tho ot/l.1lo ot O,\lU'Ol.'u.ia., 32' , " , ;;0 I' ' , 'inf.l,1l,,~~(.i u~1~i~~'~~~1I l:.1ml1G 90I~~~i:~' '01 0\!Jl11'Qrn1n. 10 Q, i'I~.I.,,'ty 11I~"h 33 'I' llill,',"IJ,llli~1I1l,~~" ~:,i\, a~t'J~~&l'l a:3a,tJi<: \,nl,l.'J:\V1lClO~1'I o~ tho ~tt\to ot O('.;l:h'.. "orn.\f"$ lill~~ 2:tl, i>. p.I;~~1 till ~'i.l 4.\';'\,~t~)1~ 1n tho PCl1i$,UOl) on tUG i'l1ll\:'o1n "I ,I' , ,';: 'th,tt.ua;l.Q obUd :l,lil' now irl the Oounty or ElL\n 1.\.\11) 0')1opo, :;il StC4te1ot Oi'4l1,t'orniu, and oont.i\..uou~lY sinca th'o 7'Qh d~y ot i~' , 'JWlCl" ll:>~Ci, lil1s PCi\'lIl lUllinhinad in, tnll ollEltody Q,r, tue -1 pM,~.UoMNJ hit/rain undOl' tM SUpCi 1'Y:!.S ion ,o!' the CHILDR1J:N'S HOME \: ,:, SSOalli:'~V QF OAL.XFOF<NIA, a Cor.rlOl"ation or~linizf'Jd and Elxieting undo.' " 't.. .'l1'lcl l.:,y v;h'tuCl 01' tha J,awliI ot th~ stCl.to 0'1' Calirornia,l1oensEJ,clby .. 7 th~ St~to Department of Sooial Woltaro tQ tinc\ho~as tor ohilc\r~n ,C unCi plaoo Obj,ldren i.'), hOlllO~ ,:ror llc:'loption;. and reoeivina; OOltUllitlllontlll 9trol'4 'tho Juvonilo oour'~, which. soo;l.otf j oinocl in thE! potH'1on I , I () hB,1'o.i1'.l. ' " . . III '!'bat aaoh ot' ,tho ),.'loUt.ionars is moro than ton YOEu'a,(ll~<l!r ,12 than tho wa1doM~1c\1 thattM 2.laic\ petitional's deuln toa.Clopt tho , I' .' sa:l.<t ahUd and dl;ulire 'l.ogivo said ohild. tho na.me 01' qarwilJ:R :1..001 a l.400lCU. ' IS 19 , ,20 , , ' '21, , 22 23 24 2S , And the aaid, pst! Uoncl1~EJ' ancl tho CHILDREN'S HOMEl"SOOrET)," OF OALIFORN~A h~ving ex~outecl. i~ tho proaanoa or the 'Court, tho' rEl'l~:l.S1tb OOXl,Io!IOl.'lt, and. aU, MOGF.lSary oons,ents ha.v:Lng\)e~n$i"nGlcl . o.nd nl~ "l)CQ~uiD.ry!perl1lonlll a.Plil~ar,in" \)a1'oro thG Court havin~ bO,en , eXa.\u4.nocl,' ea.ch, sopt~rl1lotGly. a.n roqlli'rocl by law, an(\ it appear;l.ng , therefrom ~bQ.t the so.id pot1UoMrG o.re able to p1'ov1deancl, O,a.l;'G tor said, ohUd :I.~ 61uoh a l"llD.l:1llll/l." that ih inhrElsts wil:L be ! , pror.lotod b~ tho e4opUon propos~c:l ~d tho said. potl t:l.onorsha.vins; I . " ',tMll a,nd. thor''' in tho pros"nol1l or tho OOUl't exooutec;l an agreement to tho eU00t ihtl.t, the sa:Lc;1 ohild l;lhallbQ Moptac1 and troatliJd'ln ,I aU rOalPQotQ o'iJ 'the,:!.." Ci\~nh~uo should '00 trea.tod. and tho Court, . (lttor Mllloring the l1Iv1aonoEl, be1n~$atist1ed ,that the :I.ntorssts or EXHIBIT "I)" . " ;.l " ".-; , '26, " "7 ': 0 I ~~I'I '9 , , o , . ~ , 2 , , ,......, tJ,,,,, , '~".A __;:'.!,:J ;L.-,'_-'" 1""', I , I U'" " :,: " if" .f ,t, ' , I 'I I" the sd~\ ObUd, will bo 1,rOltlot9d by to" adoption proposod; grant.e lllli'o:1.d pilltition; o.ncl, H 113, 'thorl')1'o~'o;, by t.hO Oourt. I ii I OR.t>mRl;lD, ADJUpqmo AND OllJOI\1nED. that, tho petition here':!.l1be 'a:ppl'oved unc1t.hQ.'t. 'tih~ 1'Ja,1d QW'\AXJ) ~1i1~ JJjO~ I I . ' \)(I MoP'~l')dl:ly 'thll pGt.:I.t1CI'H~tS 1\O:e1n a.nd that. sa.id ohUc1 shall M%l.O\)to~.tJ\ b\1 :l.n ~hCil Q\.\oio~Mci rO~I.lo:r~e<1 Md troa.toc\ :l.n eoll r\'il13poota tw tono ~hlld ot, .Ii1.AROlilJ Xi. UOZItS , ., llTJ.'J,U Oil (',,tIJ,l~~\~'1U. ,l ~ " Oounly l>IlllUl linb Olll',po, j", ' , .; ~'1IF.N ~"'nJlllW, ""WII; (Jlqt)( ollUQ (lounlt,lIlllal> ~;u"Ob(.pn, 8In(, 01 (l.IIl~lala, a011 Olol,ltt\olo Oltl'~ Gllbe 4'llI1*'I"!{Q(,\WI'\ III ~,GIlltAI tJl OAlllilvlIU;,W li.Il4 to' ,.I~ OOnulY, 11~1'11\I; milt? LIIA\ I have CPIl1PUlod Ihe taruolAU ooP" , , " ',py\"Il''''lII\'l1l n11" AM~"'(O';1tl ' , " , , ....l\.l\ Ibt o/'lllUlO/ol ,"."..,ll:.."'JI;lV.=;,"~"",m~".,r..r.:",.t:1"'m""ml/""""''''''''''''''''''''''.",,,,,,,,,,.,,,,,,, ,,,.,,..,,.,.,,.' ",,,,,,,,,.,,,,,,,..,,,,,,,,,,,....,,.,.,,'" I ,', ' ' i ,,~~. .. ,,,..,,",,.,,."";"""",..~:.."..,,....,,..",,'''''...,.oI...,.''...''~.....,...,."..". """'!"""I"'''''''''''''''' "''',' ".. ", ," ,", """ '!""" 'I'"''''.''''' "" ,. "",," .". "...... , ' , ......,..:." ,"'" ","'"'''''''' ,."'''"''".""W,......,,'''''''''''',,..,,~...'''''''''''I'".'''...,, "",,",."" "i"""""" ,."",.",lb,~lh v r Y! II~ Ih eo 4QU Nneula Ibfltall ..10<1 ""'" UlQ ~A.;a" i' ii Nil: iNi ~~4 &m~ O9l11ot ,~. 114~'1 ~~~ ~hewMl. Ih,,~t, U Iho uo>t opPi'flr. 00 nIt tu!1l 9l yto....d I_ l.t.~ ~t.h~~ ' . '^ " ' , iol W111~r;M *lill~>>~VI t ~..~; ~~lIIIr.lo .~11i1' bilild~(\al~U "0' ol ..14 \!upll"pr 00\11'1, 1~1. ." "",3~Bt."".,:'".~". 1 ,...:;' iii,.... ,,,.:J.~.,,....;.,:....:oll.Mo.;~''''"..,,"......"' It"j,6..,",,,,, " ' , " (fjUllA.L) """''''''''''''''',''','' ,Gwen, llEU'.'Jh4J.l"", " :, ","" """ """,,,"'.. "I .A'J ~' O<!ual1 t.\\~lkt , , , lit ....."".",Crd~;-~ d .f.:.""",,,, ,...."" "'~. I ~"'~~t. (II.."" 1 , , " ", / \. f,1l .. " { , 1 '. " , , " . .. ; , .. EXHja IT "0" " , , . ~ '- ~~ <lJ c 15:$ i!t' c Q) ~" 0 ;,'...J"g '" "c::. Ir- e: ~ ~'~ F.: ..... 0 ~, :r. 'r- . . III Q. ..... ~g~ 'Ill ~ ~ ~ ::l >- 5:: <lJ <lJ ...JiI; "" ."" Q~ '~ ~ "" 0 ~~ 0 lS~~~ :::> tJ.. B ~~, ' . 0 lJJF=s ,." >-iiJ::l: w: WJ::F ~~ "" ~II~ ~~.ts~ ~, Vl tr , ~oo: - . ~ "l ~ ' ,7- ~, -. ,"" CO . f\:iZ"....J 1-0 Ui::.....W !i,fS "': > ~~::l:V: .... 1-' ') 0' ~ I5g~~ ~~ 0- ~:!.1 llg u _w' 'I":> It lJJ - tijo,...J ::l: Vl a:Vl V'> flC/1 0 j ~~, ~ 1-'7'~~ =,0 ii!ll:\:l;:s~ u ~lJJ~ WJ . ,~, ~ 8~ ~ .~ "J 0 uoo:- Vl~~ COVl.... "" " ~ffi~\~ ~~~~ 0 ,,,,,OW L~ ~- ~l=ri ~l ;z:~~o :a:; ~',_ ~ HUO..., ~ ~~~i5 .". '''I ... ~ ,"\ ., w i,;- " QJ t:: c:: <lJ ~:$ 0 "0 F= ,,.. 'C:: :::> ... 0 ~~ "';) >-0 ~ 0.' r<1 ~ lD w ~ g " >" QJ u g:, .,.. I>- .0: (\ ..... ~>- E5, . , > c:..V'l .,.. ffi~ .- eJ S ~ ~ .ffi~~' Itl . 0 Vl 8rq~~ ~ff~ ... io.V'l~ <lJ l.L. ~w ~;!I ~ )..f'I>U.1 c ~~CO . . u~~o > ~ ,- ueJffi ..... lS-.,.. 0 6: "" -' :c '~f ! ' l:l:l.O ~$~ :Q C' ....,gN ..., gi "i' =- CO CO l.L. I=lli l.L. 8:5~R V'l~~ , '" ;, V) f ~ ~!~~ ffi=>w I :e:l=ti .., 0:0 ~ w ~ OtiC :c 't. _ . .' ~ , . , ."" ~ " ~ tl 8 !ii lS::i. F "t:l 'r- e:: ;z: !ii' oj.> C> m ~~, '''' Cl. g oj.> Vl iJ-l > 'i' .& . OJ u ...> ~ .e.: H ~ ~ ,~ ,... () >- i~~< l:(:J III e.: . 0 I:>i a ~ m >-~Vi oj.> ,0.. Vll;l1 ,Iif~~ QJ ~ :",1 ~ ' ...........J . ~ .~u 1~e1 > . Ll.~c:.~ ~ I:; ~ ia ffi ~ 0 01-1(1 t:;~til Vi ~ ~ ~,~ ,,~ ....8~N _0 ~ (::, , B~ u;~~ :::> "'" ~ ~ m ,I=~EJ . co ~,.!. ffi:::>iJ-l ~ .... ;;N I=~ ~o. . ~ ' ~ ~., ~.o 0'-: Ll. j . ',t t". . j '.,,; \ - .1 , , (lJ Iii c:: 0 'CI ~'~ I ~ ',p c:: lJ ~ ~ .... ',p 8. ~ lO WJ n1 ~~ \IJ U ~ ~ ~ !;;: . "- flex:: ' .... ""t1 ~ . ~. .~.~ ,... rr. rQ l.J.1 !\il5 .... .., V1 ~". V1 ~~,~ ClJ ~ e ~ r~ . .... . u~~ "-"'~ ... . ~ : ~I~ ~E:lffi l:\:!. h" w. .q '.... 0 ~ ~ l!l ~ ~ o '"" l;;;~vI :t: ~ .~ ~ Q .:i Q . g (>:'-'8 :::>0 .... => (;0 (;0 W-. ~,.~. ~ 8q <'1 r=t:J", W-. , '" u~. ;tnQ (;0 ..JV1 ~'~~ :::>w.l I r=.ii ~~~. W-. \' t." t . ,,-. . ~ "'" \!.,~ t1J 2l ~~~, ~i ~ ~ 'f'1 tJ ~I 0 .'t1 a l!) Ai Ul 'j 3~ \?; '~~E rl ~ Q 'f:Lf ,,-I' to. ~1J .j.J ,Q "' t t1J t1J~ ,) ~ 1 ~ ~ ~O~ A, AI ~,,-I . ~ Or, uu d;t ~ tr '" !("~ H , , r...~o rl~ u.j.J . i> g ~ ...... I ~,Iq ~~~ NO f,j' ~ ~ '0 ~ ~ [1; z ~ ~. . [-, 0: ' " ~~; 0": P~.8 [f, In r z~ ~ III 1;-1 ~,&l . H ,~!,;~ III u ~ ~ LId lQ,:lJ ~ III I ~ p. ~ ~,~ ~ Ai ~O ~'t111l 1ti rs<~~ ill " j; . . . ..- ',~ 'wi '-' . . .. , " ! i I I I I I ! I '1I111RM1\N B. I3ASHORlll, Fl,Ill1J),TA B. MATZA, I KInK BASHORlll, JOANNlll THOMAS, LINDA! l(I'!'AZAKI, JOSEI'll L. MJ\TZA, and ! CHESTER L. MOSlll~, I Respondents I FARMlllRS TRUST COMPANY, , TRUSTllll!J UNDElR I\GREElMElNT NITH ~LElElTA BOSLlllR BASHORE, , , "Petitioner IN ~l'IlE COUR'!' OF COMMON PLEAS'OF CUMD~RLA~D COUNTY, PENNSYLVANIA ORl'l/ANS,I, COUR'l' DIVISION v, NO. 21~79~;a25 " ANSWER TO PETITION FOR DECLARATORY JUDQMENT FILElD ON BEHALF OF CHESTER L. MOGES NOW COMES, the Respondent CHElSTElR L. MOSES by his, counsel, Shearer, Mette & N09dside, and maKes the following Answer ,to the petition,for Declaratory JUdgment filed on behalf of. Farmers Trust ,-, i' Company, TrUsteel " 1. Admitted, 2. Admitted. 3. Admitted. 4. l\dm~tted, 5. Admitted. 6. Admitted. 7., Admit ted. i\ 8 . Admitted. 9., Admitted. ",,",:;, ". " ~o. AClm'ittad." .,! 11. Admit t ad. 12. l\dmi,ttad. 13. 1\dmittl;ld. "~I , 14. AClmi t ted . I'" 15. Admittad. 16. Admi~tad. 17. J\dml,ttad. 18. Admit ted. 19. l\dmitted. .lliW MATTER . 20. Respc;>ndent Chester L.. Moses was adopted by. Hnold L. Moses and Margal:\ettal3. Moses when the said Chester.L. MOEfes was approximately one year of age. 21. The Trust 'dooument sets forth no language 41l1prefjsing any intention to exolude adopted children ,or isaue from partidipation asTrustbenefidiaries. , 22. Respondeht Chester L. ,Moses is, the sole ohild of Margaretta a. Moses. -2- ';1,/ \S~ ~ ES~ : ...>-- Q; Q.V1 0 z:~o,~~~ , ~...I f'>U u.5~~ O;?li", t-tl:::>N g;i!8~ 15 v:/'( ffi!N ~_~i' C1J '5 r= :p ~ '.l3 C1J t- Q. ~~ .ffi 0 >--~:c I~~ r,.; ffi e5 'Q..J !-'-!Z V1 Vl_C' :::> co ~~8 . i,t=~ ~ . ,. ., . ,... ,Ill ~ , > . LW Q; C> ~ CiS . co I !:l:! ~bll LW U >-I ~ l?: u. c ,I:: ~ o >-I ~ u. et: n 't\.t'1 ()" '" ~ ~ W Y.l ~ ~ ~, o ,Ill,;i! ~ ~\1)~h ~ s ~ E ~ ~. ~ '>, l\;:l -~.-. (' ._-~ J. '~,~, .~-~ ~1 -' ~:" !i ~,~ ~ 111 . " <1: "1 1", tf, Ul H VJ "Q ~ ", 11-1!j1 l..l ,,-. Lj I-J. ~P' ~i en <fl ~n pl tIl J ~ ~: ~j C) 9 PH P , Qe' p!,C,~ ~ of lJ 1-1 ~:~ 0 <xl ~'!.h ,.. tT,.1 c..', .~ ~ QiCC ~l U'J Vi ~ 'M ~I.;i ,.. " ~, ~,' ~1 t--.; <llC .:-0; S l..l ~IO . ,g ~ I .. <1; [..{ ,I', il: bF! lZ; ;. VI ~ 'M l"I-J....' p, Ir.~ 1 V.ll..j .~ ~'f C'I If, C. f,i N ~'r 4.i ~ Ul" C> ': 1:"! 1--1 ~'" Ltltl,l r-l '-'I' t;.j'p; A '" ~ " . <ll ~', ...(1 I'll Qi ,;;: 1-1 ~ t" IY, '" 'tl <II cc E:: . , ~i 4 P-t ~\ ~,! ~I ~1'J- H 11 ' ~I l..l lfJ ~J 0, ~II::J "J>, <li' -. r:~f!<l1...., <I, ro H 1'1, I o~ " ,... 1'1C;>H' ' 1 ",.H M ~T~_" .~ 'J I 1>' c~ .... ~~ 51 tj,l""' ,'; ~,' 1 c:., fl:tl stt. ~~ . M C "~ p~ C;) f' . 1J:l~ tl 1", ~,., e' ,-4 OJ' N C' ~) '" C /. ~] >, Jt-1 1.' .~ ,.CI ~ c' ~, ~, [~j 1'<, tf.l <J1 -_J C:.' 1'1: ~1 V, H~,l . , <li Ul ~ 0 . ;'.i ~"'Cl [.1 f' P'l ...Cl c..:' 0 01:1,1;' ,... ,fg ~) V,\ C) 1"1 ~ ~~ f:> '" ~i "i P -;-" ~ ., <1t t'-J l..l ' Ul ...., ~ l?.-1 d '~I.:i I1l :~ ~)~~~~'g "dl..l P, O'E '" c' ,,~ ru <I' ~~ 'ff: ~ I'CI ' I ' u~ IJ', .~ ..,:'\ g I ~! ~ cr.j< '.1 f1 tJ r... ,l, ro .:j'~ ~m ~, t,' 1'1, ~ .~~ ~IJ Fj ....1 r-l' c. '.11>'1 ~1 ~,'!1' cti :;.; '....1 <Ii rJ:~ C-4"~ . ~.' "" ,'~ ,,:, J,,1 vl ""1~' ';:-4 ;in! r.lp, rI-1 .~~~ ~, .10 " ~: t' ltI~~i ' r~ 1-1 ~ ~, . rI-1 ,;, 1.-1 - 1_' ~ ~ ,. 1/ '" w ." - :': ,. .. . ' !^~ O~ CONTENTS S'l'!\'rmMI!1NT OF FACTS . . . . . . . . ,0 0 . . , . . . . . . S'l'A'l'ElMENT OF ISSUE . . . . . . . . , . . . . . , . " . . SUMMARY OF ARGUMI!1N'l' . . , . . . . , . . . , . . . , . . AR'GUMEN'l' ,-; Page 1, 2' 3 4 , I. UNQJJlR 'Nll!J CONTHOLL:tNG PENNSYLVANIA 8VPREME COVRT CASE OF TAFEL ESTATE, CIIESTER L. MOSES IS ElNTITLED'l'O, EVERY RIGHT AND J.>,RIVIL.EOID 1\S IF liE Wl!lRm A N1\'l'URAL CIIILD OF MARGARmTTA B. Mosms. A.b~~er ~afel, Chester Ll Moses must be presumed to be inoludad as a benefioiary since the trust deed 6f Fleeta Bosler Bashore ' does not expressly exclude adopted oh ildren'4;;. , ". .', . . . . . . . ;. . . ... 5-8 ,D. The Tafel declaio~ pontrols this issueslnce Chester L. Mose~' bene- 'flolallnterest veflted after the , effective, date of that deois.i.pn, November 17,' 1972.. ",' "',' .. .. .., 8/9 , II. THIS COURT NEElP NOT RIH.YON STATUTORY, RUL\!)S OF tNTERJ.>RETATION SINCE FLEETA 130SLl!:R BI\8HORE I S INTEN'1'IONS MAY 13E LOGI- CALLY ASCERTAINED FROM THin TRUST nElrnp ITSELF. . . . .. . . ,. ',' .. ,.,...... 9-11 PROOF OFSElRVICE . . , . .' . . . . . . . . . . , if . . . 12 13 CONCLUSION . . . . . . . . . . . . . . . . . . . . . . . ....1.- 3'1 .. ~ who have 'previouslY d.1.od, in 'eq\lal ilhul'oe par st,trpes, so long as any of her chUdran ts ltvtng."U J1'llileta \loslal' \laahor\"!, had intended only her 't\llmedlate chUdrel1 to beneCl.l:."from the t):'ust'i,n<;lOl1\e, , she would not have included <Hiltrlbut.1.on of income .. to the ch:l.ldren of her ohildren who'have previously dlea". J1'ollow.1.ng thia line of ,reasoning, ,1.t is i11ogioaLto assume that Fleeta Bosler ,Bashore ever intended to benefit her grandohildren whoso parents pre- deceasep her and not beneftt her granqoh:l.ldren whose parent died after 'she dtd, ~he onl~ 10gtoal.1.n~erpt~tatton of this l~nguage is 'that Fleeta Bosler Bash~retntended to have the trust inoon\e apl'lt at her death into as many shares as she had, Children. These shares ,would be distributed to eaoh ohtld as long as the ohild was alive. Wherleach of hor chl1drend ted" the, ahare oe t,he d~oeased' ohild would then go to the ch.1.1dren of thf;l deoeased oh:l.ld "in e<;lual shares pel;' stirpes". 'l,'M income would be distributed <\ooord.1.ng to these shares as long as any of her children was alive. At th~ death Of, 'l'bta Bosler'Bashorels last ohild, the trust would termin- ate "and ,the Qorpus of the trust would be dtatributed. Slnce thts tntent of Fleeta BOsler Bashore is logically ascertained from the trust deed Hself, this court naGdnot rely on . .. , artifioial rUles of interpreta~ionthat wobld negate the intent of tl1e settlor. -11- !IF ".. , - 'FtlRMERS ,TRUST COMPANY, 'r.f1.Ufl~:lr,1I UNDER AQRlmMEWf HITil FLEET A nOSLF:R BAS\lORE" :m 'l'HII OOUR'f r.m COMMON PLIIAS 01/ ,CUt1BmU,ANn OOllNT'l,P1tNNSVINANIA Petitioner, ORrHM18 I' COURT DI\lISIDl'l v. HERMAN B. BABJIORF., FI~EET^ B, MATZA, KIRK BASHOll-II,. JOANNE THOMAS, LINDAKITAZAKI, J08FJPH 1" HAT7.Aanq OHESTFJR L. lAQSF,S, Rel;lTlOndents. NO. 2l~7~H25 nJ1.0T.AI1ATORV .I\lDr@MF.NT BRIEF O~ RESPoNDENrS FLEETA n, MATZA, I"INDA KITAZAKI and JOSEPH L. HATZA ~~, . STATEHENT O~ FACTS - ,This proceeding brought under the DeQ1aratorv, Judgments Act, 112" Fa. ,C,S, oh, 75 C, bv the truetee of an :l.rrevocab1e trust executed Mav 22, 1915 is at issue before Your \lon9rab1e Court for construction of its provisi'ons :r:e1ating to the payment. of income. (and ultimately the disTlositioD of the res:!.due of the cruet), The Petition of the Trustee, Farmers Trust COmpany, aetsforth the re1eval"\t faots which have been adm:l.tted :l.P an Ans~7er filed b'1 certain respondents. The6nly questions before Your Honorable Court are ~uestionB of: law, The rele~ vflnt facts, as set forth in the 'petition are as fo~lowsl An irrevocable t;,rust Ap;reement \~as exeouted b:J FleetEl Bosler Bashore , ' ' (.1 oined in bv her husband) on May, 22, lenS ,\qith thE': Trus tee-Petitioner which has adminietered the trust aBsets in ,accordance \o1:\;th ita Tlrovi~ sionswithout d:l.enute until August, 1979, The Tr,ust nrovlded fOl."an ~.ncome for life to the settlor Fleeta Bosler Bashqre and ". ,'.. at the 'death of said Fte'eta Bosler. Bashore, tl? pay the net income to het survivin~ children and to the chil~ren 0,1; het' children \~ho have nreviouslv' 'died, in enual shares, per - 1 C-/ - , .... AROUMEN'r -.- l,. Ar,randchild is exchtded' from the class of incomClbenefh ciades upon the death ,of his mother in Augllllt 1979 \'1here ,the clalnl :l.a determined at the death of' the settlor in November 1952 under an ; . , irrevocable Trust instrument \'1hich 1'lrovides for ,nayments, to the settlor~s usurvivinrrchildren and to the children of her children \'1110 have nrevious tv diadu , On,Uav 22, 1915, Fleeta Bosler Ba8horu, joined by her husband, "Ohester C, Bashore, entered into all ~.rrevocab1e Trust Agreement with , the Pet:!. I:ioner, Farmers Trust Comnanv of oarlis 1e, Cumberland Countv" Pennsylvania, \'1herein she transferred to the ,Petitioner certS:l.n assets for it 'tomana~e and invest. ' The Trust contemnlated' that the income p;enerated wae to b,e paid to the' settlor dUr.:l.ng her lifetime for the supMrt of her.sel,11 artd her . children, ' The Trust further directs the Trusteel , ". " at the d~at~ of said F1eeta Bosler Jashorc, to nay the net income to her surViv,ing ch:l.1dren and to the children of her chil,dren \,lho have previouelY died, in eClual 'shares, per stirpes, ~o long as anv of her children is liVing, free from' antic~.pation, and not subhct; to the claims, or dElll1andsofanv cerdit6rsor other persons \'1homSOevel'I ,/otnd uro.on thedeilth of her las t aurviving child, in trullt to convey and tra1lllfe,r thlil corpus of'the estate to her grandchildren per stirf.'es, the children of anv de<;leased grandchild to tal(e their, natent' s share I' and in default; of an\/' child or other descendant sur~ vivinr, her, then to'colwev and tr.ansf.'er the said c6rro1.111 ,BB she shall bv ;Last; will in i.rrit;infl direct;, and in default; of: such will,then to conve" and't;ransfer lIaid corous to the next'of: kin of. sald fi'leet;a Bosler Bashore, of the. hlood of herfati1er, under the1nteatAte b\'1e of the St;at;e of: P~nnBylvan:ta. II , ~ if ~ (~~ w. Il Ii ... " TM.s uistdbutionEll plan is lOfl,icnl, clear and,free of ambiguity, , It 1'lF~Vides inoomet:other ohUdrcm dudnp, ehe~,r lifetime arid upon the d~ath of t~~ last survivinR ohi1d it directs the diescilution of " the truatand, the distribution of tlw oornus. " The question before the Oou1;t, 1l0~lever, is the, determination of the inoome beneficifll.'ies. The Truat instrum('lnt c~earl.'{ identif.:Les the inoome be,nefioiarles as the settlor 'e surviving ohildren. Sinoe 18lf7 in Damitz' ArTiaal, 5 PEl, 264, 2651 lilt is in'disputable that the wqrd "oh:1.1d,ren", used in a will, doaa, not, pro1?~rly ,~peaHng, oQmrorehend flrandoh:i1dren, and, therefore, unless there be so\ttethin~ ,to show a contrary intent, g1;andchildre1'l wiJ:1 hot be permitted to comeirt under a deviae Or berfUestto childretl." , The trust instrument states that the. inoome shap be paid "tq her surv.iving children and to the children of her' childiien who have ore~- vioualy dfed". "at the death" , Thisclaes of income beneficiaries is to be determined !, . . i - . . ';' of li'lee,t:a Bosler Bashore , which occurred Novembet. 24, l' 1952. Fleeta Bashore had onl" three children born to her during her 'lifetilTle, namely, J1.eb1'')ndentil Hetman n, Baehore and Fleeta B,'Ma,tza who ar,e still liying and Margaretta B, Moses, who' died August Zl. 1979. M.-,thetime of the Settlo1;lsdeath in 19~2 thel'e1~As rio ch:l.1d -who had previously died. ,Therefore tHe c1a~s of income beneficiaries 1~as closed and -it cOf\tained only three nersons-.her three surVivingohi~dren; The genet'sl rule that a clasR of beneficiaries is determil1Eid ,sS of the date' of the death of the settlo1;', is well settled . As to truilts. the Pr()bate, Estates and Fiduciaries' node prOVides as a ,rule of iriterpre~ tationl ~ 5, ~ G.,s- , , " ... ..... In the nhscmce of. a contrary intent flpnGf.\ringtherein, aonvevances shall be construed, as eo renl and narsonal estate, in accordance with the f.ollowin~ rulel (1) Meaning of. l'ha1.rs" ,and next of kin," etc. I Hme df ascei'taininfl, 9;~aSB, ..A conveyance of real cr pereona 1 PlCoperty, whether directly or in trust; to tIle conveyor's O,r another de. sip,natednerson" e "hei17s" or "next of.' kin'," or "relat:l;ves" or "familv" or to "the l'lereons thereunto entitled under the intes'" ts te laws," Dr to persons de~cribed by 'l'70rds of. similar import,' shall me,sl1 thosGnereo,ne, including the spouse I \qho would ,take under the intes tate la\qs,if such conveyor or other deeignated oarson wt;!re to die intestate at the time ''I'Then such class is to be ascertain~d, a'resident of the Oommonwealth', and' own inn; , th$ oropertv So conveyed I Provided ,Thllt the share of a sl'louse ' other that\ the s1'lOuse of the conveyor, shall not include tb:e allowance under the intestate laws, The time when such claes ');s,to be ascertained shall he when the cdnveyance to the class is to take,ef.:flect in en1 omnent. (2) Time for ,ascertaining class. u'Ln construi'np, a convey. artce ,to a class other than a class described in paragt'aoh (1) of this section ,the class shall be ascertained at the t:l;me the 'conveyance is to take,ef.fect in en,jovment" excel'lt that the 'issue then living of. any member of the class who is then dead, shall take per stirl'le~ the share which t~eir deceased ancestor Would have taken if he had then, been living.,. 20 Pa, C., S. 5611/+(1) and (2) I accord ae to "Tills I 20 Pa. n. S.' 52511'('f) and (5). Thi,s statutorY rule is a codification o~ the common' law rule e:dati,np, in Pennsylvania for centuri,es, and more nart:lbularlv it W.!le the rule in 1\115,whf;ln"the :l;rrevocable trust ,'Tas created, The Supreme Cburt said il1 Packer's Estate (No.2) I 246 l'a;' 116, 124(1\114), the ,-. f h '" h year. prior ',to the creation 0 't etrustl , ., 1,InleS!~ an intent to t e contrary is nlain, the estate vest~ in interest, and the members of, the class are to be ascertained as of the date of death of the testator." [ci tirtg numeroUs caseeJ. Since this \qas the rule of law at the time of. the. settling of. the irr,evccable trust, ~ett1or knew both :1;1'1 191.5 and before her death in 1952 who her income beneficiaries would bel her three children, Thie was her intent; aEl will be ~hown later herein, " ,'; - .... but :l:C'is relevant find pertinent that the law as to the time of , ' determ1nat:l.on of benef.iciariee hns r.amafnedunchan~~ed fr,om the creation o~ the trust until now, Thill r,eneralrule h well. settled in the cnse law of'the COmInon- wealth, As wae 'stated in Hrip,ht'sEstate1 28/1 Pa, 334, 340(1925) I The general rule is that a \o7:l.l1, sneaks of ,the date of testator's death and, unless it 'provides otherl'1ise, the ,bene- ficiariee are to be determined as of that tim,e.' 1.n the lan!T,uap,e of Mr, .TusHce.POTTJ.i:R, in Tatham's Est" 250Pa, 260., 27,61 ' "That the c,lass i;Iescribed as testator's 'heirs,' to whom a remainder or executory interest,is given by a will, are to be ascertained at, the death of the testator, ,is admittec\lv the p,enera1. rule. This if;!, so wal1. recognized that nothinp, b'Ut the expression of fl clear intention to the contrarv in the will can be al1.owed to alter the, rule I" cittnp, numet'otJ,S cases. 'In I1l.\rnhey's Estate, 276, pa.498, the Chi,ef Juetice saVRI "A devise or bequest to heirs~at~lal"ofa testato!;, or to his next of kin, will be construed as referrinr; to those who ate such at the time of testator's decease, unless a d,ifferent ' intent is 1?la:l.nly manifested' by the ,wil1., " sc~ouler ,on Hills, etc., '101.,2 (6th 'ed, ); section 1016, states the general rulel "Testator hae a rir;ht to f1.x, a time otl1er than his death, when the ,members of a ClaBs are to be ascertained but: wherf,'l nothinr, appears ,to the c01'\trary the members elf. theclas's ,wil1. be, ascer- t,a:l.ned ae ot the date of the death of the testator' and :l.t :l.s the un:l.versal rule that the claas is' determined as of the time of the death of ,the testatelrr'ather than of the executio1'\ of the \o1:l.l1." Aprolying these general rules to the trust at issue it is' noted that the trust :l.s entirely consistent with the rules, and in fact vir- tuallv restates the rules. First, the'trust sta'tes,that the income if! ,to be naic\to the beneficiaries "at the qeat;.h" of ~he sett,lo;r. This fact is consistent with, and restates, the rule that the clasB is as- certained when the convevance is to take ef.fectin enjoyment. The " conveYance of inoome is to take ef.f.ect unon the,death'of. settlor I 7R 6'/ ..... , ",...., "~I ;j, " therefore the claRs, is nacertdned at the death of the sett10,r, Both the rule and the 1etter,Of the t1:ust indicated that the death, Novemher,24, 1952,' is determinative of \~ho, is to shll1;'e the :l.noome of the ,trus t ~ Sil1ce T:'~eeta Mat~a, U,erman BEl shore and Marr,aretta >Mllses "tare alive on that date and survived the settlor ,they, \qere the 'only , members of the cla'ss I i, e,' th~v were the only incomehenef:l.ciaries, . " Second, the trust states that children of children who 'have pre" vious1v died shall take their p~re~t's share per stirpes, This state- ment'restates the ,statutory rule that lithe issue then livinp.; of any membero:€, the class who is then dead ,shall take ,,~r. s t:irfll,lS the shar.e which their, dec~Med Elncest:or would have tal~er\ if. he had th~n' been -..- living, II 20 Pa, d, S, ,~6ll4(2) (F.mphas:t./3 supplied?, In 1952, when the settlor died, there '\q!:\s' no' member of t:he class \qho'~as t:hen dead, j. - ' All her cnUdren were then living, , 'rl).,erefore all threfi! children I. ",' became thainoo]1le beneficiaries, and in t:he words ,of the trust, were , ' to take the net: income "... in enual shares." so long. as any of her ohildren'is living " ,t I , Applyinr, this trust lanp,uaJ?;e to the cl~sed class of the three surviving children, the settlor's distributional plan is clear I her survivinp, children I\'ere,!, and are, to share el1uall~ the income until the las,t surviVing child dies,. In 1979, Margaretta became the ,first ,Ot the' settlor's children to die. Upon that event ,the inoome beMfi" oiaries continue to shElre er1ually, wit,11 anad,1ustment in .their shar.e - 8 '. Cr 8' .' .. ,bc1np; made, 1:0 oncMhalf to each, instead of the Previous oneMthird, . Upon the deatl). of the next chilq, the HnaL surviv:l.nr, child is to take the entire share of income until,that child's death, Only "upon t!1e' death of het' last surviving child",' ~n the words of the tru'st, is the corTlUS to 1,Je clistrihute9tO settlor' s grl'tnd~ childrel1, Thus. the plan of. thE\ trust is reyealed il1 its 10p;ipaJ, extension tl1roup,h the twentieth centurYI In 1915" setdor j thEm ap,ed 40, married with ,three children, 'p,laced, her patr;mony in trust for the ben,\3f:Lt .of herself. and her children I Uflon her death theinco]1le 01: the trust \qou1d go ,to her surviving children in ertual shares-Mwith the 'only exceTltion being if one of her. children ,should predecease hel;', "~ circul1ls tf\t\cewhich did not arise , Upon the deatl1 of the last sur- , viv'ing child" the trust is 'to terminate and the corpl\s. distributed to' he,r g,randchildren, per sti1;'pes, This diStributional. scheme is logical and straightforward; in ff\ct it is a common inter-vivos irr,evocable trust arrangement, (,lrandchildren are not to take as income beneficiariesM,-nil:l.ther under the e?Cpr.eas, terms of the trust,no'r \lnder oneration ,of law. The trus,t; does not say that children of d,eceased " " ;- -...-.- -., .. ,- .' . . , ohildren shall tf\ke their oarent's share of: income ,Rather ,ohildrel1 of settlor shall share,the income only among each other. "S0 lonB f\S al1Y 01: l1er 'children is living", '1'l1e income beneficiaries were ascert~ined ",. i ' as a class in 1952 upon the death of the settlor, and are not to.bi re,ascertainedunon the death of 'one of th~ children in 1979. nor upon I the death of. the'next child, " -11 (...7 ....., ... ,. i II, lJn'daran :Lrrevoc'abla Trust exoQuted in 1915, a gran.dchild adopted in 1936 is 'excluded f:roman j,noome (il\1d remainder) interest since he is 'not "of the b100d" o.f: the settlor's f!1ther,' t_ ' A,~he presumption of Tafel'Tlstate is, overcome bv the exn1ici~ language in the Trus t instrumen t"7-' ' The modern general rule as to Wl1ethe~ an adonted person mflY take as' a member of cl!,\ss under a deed, will or tl;'ust ~ta!1enunciated bv'the ~upreme Court in !af~l Estate, 4lf9 ~a, 4lf2, 291 A,2d 7fJT (1972), The rule is' that unless ,a contrary intention appears in the instrument .at issue, a pras~m\)tion arises that the settlor j,ntended to include' an adopted child, Since Ta.f:el the Supreme Court has ,lIreouired that adopted, children he presumptively included in ~testamentory "Ht to 'children' unless the testator' B it1tention to exclude the fldopte'd children is clearly :l.ndica tec;l, " In re Estate of J3ic:!.!!1!,' Pa, 410 A, 2d 782, 783 (l98n) , , In the interpretation of the. Ttust before Your Honorable Court" , Chester Moses 't.i1;'ges that he share, in the income because he is a grand- child of the settlor', Assuming the Trust Qot!ld he Construed to in" c1ude a p;iandchild !'IS an incom,e beneficiary, Chester Moses, because he is adopted, shoUld not share becaUse of the settlor's intention to exclude adonted chi.1dt;en is clear1v indicated, The trust instrument states in the final disnosition clause (as to the residual estate) 'ito Qonvey andtrans.f:er said corpus to the next 'of kin of saidF1eeta Bosler, " 11 " 7/ ... ... , , Bashore'; pf th'ebloodoj~ her f: athe'r., ,under the intestato la\'78 of the State of Penns~lvania,~ ~Emphasls sUpnl~ed,) In Estate of Syke~, 477 Pa, 254, 256, 383 A,2d 9~O (lQ78) bh~ " , Supreme Cou~t st~tedl "He hold 'today that where a ,testator has not clearly expressed an intention to li]1lit inhedtance under hh will to individuals of blood deacent it, is presumed that he intended to include adoPted children as peneficiaries of a bequest to '''issue'', ' By this ho1dinp; the Court recognizes that expressions of "blood de'scent" are a clear enou~h indicat:(,on on the setl:lor's T'lart tor.emove the instrument f.rom the Taf.eland Biddle rule, The Oourt ~tates, ':," [T]he , pres,umption does not preclude a, testator ,f.rom lilTli tinp, benefiC:Lar.;\.es of hi.s estate to bll;lOd descendants, So lonf as the testator I s intent to exclude adoflted' cl1i1dren aflflears \'lith r.easonable certai~tY I that intent mUflt be respected by the cou'rta," Estate of Sykell.., 477 Fa, at 263, , In. Svl~es the Court ultimately ruled in favor of. the adoptees who were seel~ing to ,share in tl1e residual estate. The Court was confronted with the following lanp,uagel as to the disposition of. the residual estatl;l, the life tenant\~as given the flower to a\')Poi~t, "" " limiting th~ persons to whom ,my sdd niec,e may apP9,int, however I ,to blood ,relat:l.ves.of mine or of mv said niece, Annis ,Kershaw Sykes I and in the event' tl1a t my' said ni'ace shf\ll fa:!.l to appoint as hereitlbef:qrl" author.ized, 'topf\Y' over and distribute such cornus or prindnalunto tl1e issue of. tny said niece, per ,stirneS and not nercanits," Estate o~: flyl~eA, 477 Pa, at 256, (Court I s emflhaah,) ';j The Court: ,f.ound the distinction between the prior pOHer to apnointonly to blood relatives and upon failure of anpointment the aubseQuent - lU~ 7:). .. - " ", J' .' B, The 'l'afel Estate Rule is not apn1icable beoause the Trust instrument was' executed nrroF"'to the I'IHls Act of 1917, " , ' Thl! law in 1915 when the irrevocable TrJ.lst instrument was executed clearly excluded sdoptees fr'om takinR as a member of ~ 01*SSl see Tafel Estate, 449 Pa, 442 at 445 ". " ,undfilr pr~or c!\se law, in the" abs'ence ,PiC arty testa- mentarv language demonstrating the intent of the testat'or, o~r oourts, h!\ve nresumedthat the testl'ltot, in Ei will making a ,. 8ift or beql\eat.t:o a person or pe):'sons other than' the testator's 'child! or 'children I, intende~I' to exclude adopted children," (Emphasis in original,) In a recent subsequent case In re Estate of Biddle, - Pa, 4 QA,2d 782, 786 (19?O)i I "The natural children also urge thf\t ou't: decision in Tafel is riot applicable to the 1923 Biddle Hill bc;lcauso Tafel W1\S bued on a con,struction of, the Adoption Act of 1925 [cj.ta~:Lon omitted'], He' have previously 't:e.1ectedthi~ f\rgument in Estate ofF1i~n, ~479 Pa, 312 at 320-21., 388 A,2d 672, 676 (1978)] I \~here Neexp ,ained ~/:lat gfel and olJr subsequent casos, \'tare based on the Hills Act of19 ,ct of June 7, 1917, P,L, 403, g16(b)" 20 P,S, ~228 (1950), Thus tl1is argument is' or1ually without merit;," In the instant c!\se the it'1;'evocabll1! Trust was executed. May Z2, 1915, ovej;' t\~O years.bef'ore the enactme'nt of the 1917 Hills Act, ''rhus under tl1e Biddle l!:state rule announced Februarv 1, 1980 t,l1e Tafel ru1eis not: , ' al,plicable, and th,e term "grandchildren" must be construed under the law , "as' ,it existed at 'the time t:he,~irrevocable Tr.us't instrument was ex~ct\ted in '1915, Inadditioh to the applicable J.aw clef\rly precluding t!he, "ad~ptec\ grandchild frompartidpating in the instant case in income (and in, the remainder a,t tl1e' close Of, the income lif~ estate), the policy favoring such result is carefully explained in the Official Note in the ~' 13 - '7'1 ;",' ~,~ r.l ~tl .. ~''; .. :.i! e' tl1 ' . " lJ.>.l (J) O~ ~ p' t;r, 124 ~ ~~V}Vl <-I 0 ~ ~OQ ~~ t~i p-g H ~~~ g ~ ~" ~:m p:; 0") Vl <I< 't:l tJ ~,~ ' r,.,1 <-ICl '~~ H ~ ,1'"1 ~O. .1::1 j':Cj . In <1!",! ~ II") <-I M t! '"'" 0 " ' N Vlr::;~ <1!r--- 11'\ c-, I, ~~. '1'"1 'I tl, ~~~ ' ~i 1 ~ N H"'! -t ~p.,. 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", '" " r7c g'~ ,~ , , ~,~ ill ~ ~'~"es~ ~ ," ::~-....1 ' ~ ,~ ~~1 ~, ~ ~ \iJ' OJ ~ ~ ~, ~ e~~~ [ .p< <~'l'& <~ m ~ . tii:;;l S ~. . I 5 AO(, ~W ; ~ IE ' , i.: ~ II ~ ' R~ ~.~~~ ~!],~ , .~ ...i , "'~,~~ p. ;~~~ 6' , -"'0 ~I~ " ~'~ ~ S ~ F, ~~~,~, O~ r1 ~ '~~ ~ , '~ w, .' "H ~ ~;~~ d~ ,IX': tJ "~'~I ~ ~ ", a ~ I~ " ~- . , ~ ~'- ..~ " , , . , , ' '. ,". ... 1.",W orttlQU L.\NOI8 'llaLACi< e....u.'.l-.. rINN.vL\lANIA . " not: income oil tho Trust to 11011\1(111 1\, llush01'o 'um1 Plont/l II. M/ltzu, tNo of tho Hospondonts ill tho l'\boVe~'en)lti\lnod Ilocln1'utory ,Judglllont /lct,ion, 6, 11mt on Novomhor Zl, lPSO ,Choster ,I" ~HOH, UlllO u ,HoHl\ondent, In tho obovo- coptlonod Doclurntory ,Jud~~nollt ncdol\, fl1.<ld .un nppon1.,to the ,S.tlprame Court 0:1' Pennsylvan:l.n from theOI;d~11' of Court roforrod to:ln Pnrall.ruph rivo abllve. 7, '111at Appell/mt C\lOHtor J..' MOllOll hus 1,et :f:Uod n pet:l.tlon for n .stllY pond:l.ll!l oppen1, 01' otl)el'ld.;\Q compU.od with Hule of Appol1llte Procodure No. 1731 rogllrding tllO nllng. of securit.y. S, 'I1lot potitlonor he1'o:ln is a '\'rUsteo actlng in l\ f:i\ludnry nn\1 re1',re- sfi1ntntlvQ cnpocity, nml boliovos it Cl'11nOt mnko dlst1"lbut.lon in uccol'donco with the Octobor ZZ i 1\180 Ordor of COllrt pondlng the outcomo of tho' uppo!ll ,to tho ' Supremo, Com't Nlthout risk, 0, 1110t l11 accord~mco with Hula of APpolluto Procodure No, 1736(n) (3), no securIty ls reqtd~ed by u purty ncting :l.n n l'epresontutl vo cupndty. 10, TMt lnuccordnnco wlth Hule of, Appol1atol'1'0codure NO, 1736(b). unless otherwiso orderod, the tuking of on uppoal' by u purty, acting in /l. repre- , .' sentativo cnpndty shall autoll\ut!.cnlly oporate as a suporsedoas in favor of said Purty, 11'; That (\1 thOltgh petidoner herein is not the porty tuking tho I\ppoal, potit:l.oner is a purty to the appelll and could beaffoctod thereby to ita detd- ment, \I'HI1RErOlUl, Petitioner pruys Y011r HonorubleCourt to enter ,un Order' stayin~ the Ordol' of Court elatod OctoberZZ, U180, directing ,and Ordering .cUs- trihlltlon of the one-th:l.rd (1/3) sharo of not incol1\O of tllo Trost to Horman n. ' Bltshoro and l11eeta B, ~1ntzu, nnd furthC'r authorizing tho Pod tioncr to, continue, -2- ~ ,J [136-2] Appe:\.lahtl:'leql~a to suocud bY rapr,eaantat:l.on to h:l.s motMr I s ahare ,of trust inopme. Thliltrl,lstee filed a petition for declaratory .:Judgment in th~ , ' Oourt of Oommon Pleli\s of Oumberland oounty/Orphans' Oourt nivis;l.on. Toe orphans' oourtoqnCl\lded that the :l.ricome distribution cJ.ause of the trust instrument demonstrates settlor's intent to benefit/ in addi t:l.on to her own ch:l.ldren>, onlY thO,se grandchildren whq a.re , children of a ohild who d:l.ed before her. )3eoause appellant 1 smother, \'laS a ohild of ~ettl,or who ,died afterset1:1or > the court heldtha t' appe:\.la,nt is not entitled to sharE! in the distr,ibution of :tncome and that inoome is to be divided exo1us'ive;J.y betweEiln the two surv~ ving ohU<:lrEln. 1'1e disagree with the orphans 1, c9urt and oonclude that settl~i:':In1:.enclai :IroOIl13 to b!ldistr;l.buted to the ohildren of each of her ohildren who should , " " d;l.e prior to the death 'of her last chi),d> in aocordMoewith her intent to treateaoh 01' her oh'1'ldren1s lines equally ;1.n the distribu" tion of the trust. The disputed paragraph of the trust inatrl,lment providesl , "AND IN ,).l'URTHE~ TRUST> at the death of, said Fl.eeta. Bosler Be,shore> to pay the net. income, to ,her surv;l.ving children and to theohilidren of her ch1ldren Who have previouslY died I i,n equal ,shares per stirpes I ,so long a.s any of her children ,;1.s 1;1. v;1.ng> free from a.ntio;1.pati9n>, and not, subjeot to the. claims or demandso1'a.liy c,redi tors or other persons Vlhomsoever laDe!. upon the deathot' her la.~t surv;1.v;1.ngchild:l,h trust to oonvey and transfer the, oorpus of, the estate to, he!." grandoh;l.ldl:\en per stirp,esl 'theohildren of e,ny deceased grandoh:l.1d to take, their ", pareht' B sh,are l and in' deta\'\l,t of any child or other 'direot desoendant surviving her I then to convey and, transfer the .said c:;orpus as she Shall by last \'Iill in' writing d:\,r60t> and in default of such Will> 'then to , ~2.. I" [136~3J oonYe~ arid ,.transfer said corpUs to the noxtof l~in 01' sa1d. 'Fleeta Bosler Bashore, of the blood of' he~ fathcu'l under tl1e intestato laws of'theSt$.te of PenrlBYlvania. II View~d ~n ;solation, settlor's direotion that trust inoome be pa~d "'tothecI1ildX'en of' herohildren who have preVioUsly died" lends . " support to appellees' claim that settlor int~nded to exolude fX'om truet income all sranqoh11d~en except' those \'Iho were ohildrerl of children ,who should die IIprev:l.ous II to ,settlor. ' However, ;I.nthe asoertainment Of a settlor's intent, :I.~ is fundamental that a clauee must be read not in isolation but :l.n the context 'itt wh:l.ch it ,appeal's. , , See, e.g,', lUll Estate, 4~2 Pa. 259, 241 A.2d QOQ (.l,968)J Clark Estb.te, 3!39 Pat 411, 59 A.2d199 (i948). A settl,orls intent is to be determined from all the language with:l.n the four corners of the 'trust ;I,nstrument,the soheme of Qis1;r:l,bution and the c:l.rcumstanoes surrounding tl1e executi~n of the instrument. 9nly if'a settlor's intent cannot beasoerta;l,ned w;l,th reasonable certainty will a cl;lurt ~pply ,oanonsof, conEl'truotion, to attribute a reasonable :l.ntention to' ,the settlor in the circumstances,! See, 13, g., Estate of Houston, 491 ,Pa. 339, 421A.2d 16.6 (1980); k1!!:1ter of Tracy, 464 Pa. 300, 346 A.2d 150 (1975)., 'rho l;1eg1nnihg of the disputed p'aragraph makes clear settlor t s intent that if, as in faot ooourred, all Of'settlor1s chilc;l.ren , ' sUrvivec;l. her,eaol') was t~ rfil,ceive an equal ohare of income. At the 'end 'Qr the paragraph, 'settlor makes olear that upon 'the death ot her la~t surviVing Child, each l:l.ne of' her grandoh11dren 1$ to t~ke an equal, stirpital share of' t~ust prinoipal. Addit10nallYj 1f any -3" (136-4]' ., gl"andohUd has died before the time of, distribution 01' trust , ' prinoipa1J the ohildren, 01' that srandohil~are to reoe1vehis share bY repreBenta~ion. Thus'J settlo~' $' soheme 01' distribution is to treat the lines 01' hEir, children equallY when all 01' her, ohildren' ':'':'13 alive and when all 01' ner ohildren are dead. Settlor's intent as to dispos;ition of income ,~n the present situation~ whl3re !!leme but not all of settlor's , ' children ar,e l:l.vingJ must be' asoertained in the light 01' thh distrib- utive plan, i ,- IfJas appellees urgeJ settlor's intent were to be oons~rued as providing for a grandchild to receive income only if he is tne ohild of a child who dies before settlorJ a grandchild would /Ohare :l.n trus'\: ,. , . , :l.noome if nis pa,rl3nt (settlor's ohild) died the day' bef,ore ,settlo).',' s , ' 'dl3ath. He would not share in trust inoome if his parent died the day a'.f',ter settlor's death. AcOOrdingly ~ c;l.uring the inoome d:l.str,ibution periodJ inoome payments ~ouJ.d intie.llybemade in one",third shareS divided among all of ,settlor's tnree ohildren, with any predeoeased child'S one-tl"l;l.rd share passing to his ohildren by representllrtion. liowever J upon the death of eaon ohild'Who happened. to survive, settlor J that 'ohild I s one-third. share of inoome would not pass to his ,ohildren, ~ut instead would be divided among the init1al takers wno Werl3 still , ,. I living. Thus, the ohildren of tne first onild to die after settlor's death would reoe1 ve no ,trust illOome. Instea.d, the deoeased cn1ld's ~hare would inure to the benefit of tne two surviving oh11dren (~ppellees), 1noX'easing eaon'o1'their snares of income one and OM "half' times J trom 33-1/3% to ;0% of' tx'ust"inoome J unt:LJ. a seoond ohildd1ed. At, that' timsJ the children of the seoond -4- I 'I 1 (136J5J ohi1,q, to die ,also \~ould reocive no trust income. Inetead, the ohild who h~ppenoll to o~tlive tl1e othere would ~eocivCllOO% of t);'ust inoome for the rest of his or her ,lifCl. onlyuponth~ death of this le.st surviving ohild would ohildren of ohildren Who had, prev10\.\sly died be bene:f'i ted' by the truat J at whioh timeeaoh line , 'of grandohildl'eJ'1 would rliloeive an equalJ stil:'pital share of the ,tX\ust prihoipal, Appe~le~shave not advanced any reaso~~ble basis for attributing to settlor the intent to abandollJ during the intermediate period of' , trust income distributionJ the SCheme of equal distribution among hel:' children I s lines that she established' to gO,vern ,the init:l.a.l dis..: ,tribution of tru,st inoome ~nd the final distribution of tru,st prinoipal. Appellees rely upon settlor's stated purpose to malte "provision for the support and maintenance of said Fleeta Bosler Bashore and her, ' children" to argue that settlor was primarily concerned for he:r c;:hildren I s,support and maintenanoe. .' From thisproposi tion ,appellees 'argue that settlor' q,id not intend grandohildren in appellant IS pOSition (the ohild of a child who died after settlor) to sh~re in , trUst income beo'aUse "(1' Jay-ment of inoometo. a grandchild diminishes the inoome, to the surviving ohil~enJ thereby di~nishing theab~lity of the fund to pl:'oVidesup1'ort J maintene.noee.nd benefi tstoeaoh surviving ohild , , , . II oontrary to appellees 'argumentJ" however J inolusion of appellant in the distribution of trust 1nool\le would in np'res1'ect diminish appellees' share of trust inoomel settlor's two surviving ohildren \~ould each continuetol'eceive the Game one-thi:rd 2 share of' inoome that each received while appellant's rn,other was living. (Footnote 2,is on p.6] -f5- [136-6) , NPwhere in the.truet instrument d.oes settlor demonstrate an intent ohild. ) to 'o.:\.sadyantase ,those grandoh:\.lc1~<m whose parent, (settlor 'a , ' is no l<mgerl:\.v:\.ng in "order ,;to ~,horaaBe 'har l:\.ving ohUdrenl B ,;' ahares of'trust inoo]1le. Thus~ to interpret settlorlainolus:l.on in trust iMome of "ohildrenof' children who have prev:\.ously' cUed" as restrioting,the olass of gra~doh:\.ldren who may reoe:l.ve, inoome to tho(le who,l;Ie parent (settlor IS child) happens to o.ie befo,re settlor I s daath,W'ould be to:l:mpute an element of arbitrariness to aettlorlf) otherwise even-handed soheme of distribution. When the language, "in further trust, at ~he death 'of Ela:\.d Fleet,a Bosler Bash?re, , ,to PElrythe net ':I.ncome to her' surviving ohildren and to 'che Children of her ~h:l.ldren WhO have previously d:\.ed . . . so long as any of' her childrl;ln :1's living, II is,'read. not in isolation but in the context of' settlor 1 s ent,ire Ciistr:\.butive plan, i'c, mustbfi1 conclud.ed. that sett;l.or intended.,inllome to be paid totheoliildren of each of eettlorls children who dies at any time prfi1vious ,to the end of the period when , , " , ,I 2. Appellees' reliance upon 20 Pa.. o.S,. ~ 6114(2) :\.a m:\.spla.oed., 'J:\hat aeQtion provides I "In the absence of a contrary intent ... ,\ .[i)n construing a! conveyance to a class. . . the cla;ss shall be a.s~ Oertaioed at the ,time the conveya.nce:\.s to take effeot in enjoyment'.'" See also 20 Pat a.s. ,~ 25l4(S) (EI:\.tnile.r p%'ov:\.sion for wil;ts). ,This rule Of oons~ruot:\.on operate(l, to close' a o;taes only when a member of' the qlaEls 1s entitled 'cl;' distribut10n of the princ1pal. ,As thi~ oourt. stQ,ted 1n McDowell Nat I l13anlt o:f'Sharon v. ,Applegate ~ ~~79 Pa. 300~ 90e~O~~ 38ti A,;2d. 060, bIO (197ti) ~ ' ' ' "Although bllne:f'1ciaries livillgat the time of testatorIs dea.th nS,vea vested int'erest inourrent trust income, the cl~ss mays,t1ll remain open after testator I s d.eath fo%' purpossso'f determining membership in the cla.SIl ;receiving the pri~cipal ~pon, distribution and income earned until diatribut~on of' the prino~pe.l. . :. . .' . , '1-!here there is a gift of' iOcome . . . no inconvenience 16 experienced by admitting new rnemqe:rs to the olass after dilltriQu'Gion has' begl,l.n. 1 W;l.ll of Dow~ [;i5 A.P.2d 323~ ' 334; 390 N.Y~S~2~ 721,729 (App.DiV. Ltth Dept. 1977))." ,,' -6- I, I I I I. I , I I , I I, . [136~7J "any 01.', her ol1:l.ldl"cJn :1.a l:tving'j II that :tsl at any t:l.me dur;l.ng the 3 :l.ncopie distr:l.b~Hon pel":l.ed. App~lleea I f:1.nal argument is tha.t appe,llant ahou14 not, be permi ttedto te.ltl'J bece.use, ,he :1.s a.n e,dopted ch:l.ld. Ine.ppelleell' , I v:1.ew, settler I G :t.ntent:t'on te exolude e.doptedohildren :Ls ,"clearlY indioated" intha default previs:l.on of the tr~st instrument at tbe end .of the dillputed par,agre.ph. Therel settler d:l.re.ots the tr~stee, " "in defe.u3:\i .of' any chUd .or other r,l.ireot desoendant s~rviVing her I then te oenveyand tre.rls1'er thes,aid oerpus all she shall by last will in, wr;l. tins direct J . and' ih de1'a~lt Of ,suoh W,illl t~en to oonvey and transfer' said .oorp~e te the, next .of kin,.of said Fleeta ~.osler Bashere I .of the, bleed .of her father I under the :1.ntestate lai'IS .of' the S,te.te .of Pennsylvanh. II ' Settler's provisic;m that I :1.f' all previ cus direotienssh.o~14 fail, the o.orp~s is te be cenveyed t.o her next of' lt1n ".of the blood ".of' her father" oannet l'eaeenably be' read as demenstrating an intent c;m the part 'of se~~ler te oenvey the trust :1.noeme .or principal solely t~ bloed relatives; This default provisien te.)t~s effeot enly'if n.o ,"direot desoendan'c" is alive at the 1fime Of,cerpus di~tributien' a.nd , 3. Altho~gh we find settler 1 s language" te, be unambigueus in the (;lont~)tt .of the ,entire trustinstrumentl,wenete thatl evel'l:1.:f' lIettl.or's langu/l,ge i~ere ambiguous in context lour canons .of cons,trl.\oti.ol'I wCl,11d mandate the same o.onclusi.on. Seel e .';11 Estate .of Olark, 460 pa. 41,' 51, 331 A.2d 4.08" 413 (1$175 ~ ("whEm the la.ngUll,ge ef'a wil,l is amenable t.o, ]1l.ore than .one interpretation, 'the, lll,W fave~s e. censtruction whioh \'till i,t.ork equality .ofdistl:':1.bution ameng those standing in" the same l:'elation te ,the testa.t.or' II) (cit:1.ng cases). ' , -7- (136-$) , aettlQl' hap notma.de an a.lternative dispCJs:l.tion ,by \'/:1.11. See " Eatate of SY!i,l,lSJ 477 h. . 254~ 383 A.2d' $)20(197$) (limited po\'{er of appo:l.ntmentto "blood relo.t:l.ves" not a 1imita.tion on olass to whom oorpus would pass in q.eftl.ul t of exeroise of powel' of appointment). see alsoCollil1S Estate~ 393 Pa. 519~ 143 A.2d 45 (1958)(giftto '''descendants'' inoludes aqopted ohildren). , When it canpot. pe concluded with rell,sonab;!.e certainty whether a, settlor has intended to, inolude or exclude adopted children, ,tl'\e settlor is pre~umed to inolude,all ohildren, whether ohildren by Btdoption or by blood desoent., This canon of oonstruction~ appl:l.e~ ih Tafel Estate~449 h. 442~ ,g,96 A.2d 797 (1972) (plurality opinion) (bequest'to "ohildren Il)~ and reaffirmed in Estate of SYkes~, 477 Pat 254~ 383 A.2d ~20 (1978) (bequest to !'issue")~ ~ttributes. a reasonable iritent to settlor~ Whose,truatiustrument indicates no ol~ar intent with ragard to adopted ohildl:'en. pecree reverse~ and record remanded for entry of an appropriate decree consistent with this opinion. Costs on the trust. 4. Appellees o anriot , prevail onthair theory ,that beoause the ,oanor) of Tafe;!. and its Progeny is based on 'a. oonstruction of the W:\.lls Aot ,of 1917~ AOt of June 7, :L917~ P'f... 403, ~ 16fb)~ 20 P,8. ~ 228 ' (1950), tha~ canon has no applioation to settlor s inter vivos trust instrument exeout,ed in 1915. Tafel repudiated and ~~~esexpreSS1Y overruled Fownes Trust~ 421 Pa.47b~ 220 A.2d 8 (l9 ~ \~here the oourt had held a~ oomroon la\~ that an adopted ohild was not inoluded, in a gift of inoome 'to, "issue" oont'ained in an ,inter vivos trust in- strum'ent, Becau'se our decieion is based on common law,tl1e f/.lct tl1at ,sittlor's trust instrum~nt was executed belora enactment of the Willa Act of 1917 is of no co,nsequence,' -8" 3/26/67 4/6/68 4/6/88 1/30/89 4/3/89 4/14/69 B/16/69 9/16/69 ,1/16/90 3/27/90 4/30/90 6/16/90 9/14/90 1/16/91 4/11/96' 4/11/96, 3/1B/96 3/24/96 4/2/98 6/8/98 '4/8/99 9/13/99 ",- 12/17/99 3/27/00 4/12/00 6/12/00 9/12/00 . 12/29/00 41.11/01 6/11/01 9/10/01 1/10/02 1/11/02 4/4102 4/10/02 6/10/02 6/11/02 ( fBlliglPAL DISBURSEMENTS /oontlnuedl PA Departmentef Revenue, PA Flduolary In'oome Tax IRS, Flduolary lI100lne Tax M Depart1nel1t,or Revenue, PA Flduolsry Inoome Tax IRS, Estlmated Fldllolary Inoome Tax PA Denartment of Revenull, PA Fldllolary Inoome Tllx IRa, Flduolsry InoemeTsx IRs,Estllm\led Flduolary Income Tax IRS, Efltlmllted Flduolary Inoome Tax IRS, Estlmsted Flduolary Inoome Tax IRS; Eatlmsted Flduolary Inoome Tax, IRs, rlduolsry Inoome Tax PA Denartment of RevenuoiFIQuolary Inool1)o Tax IRS, Estllnatod Flduolary Inoomo Tsx IRS, Estlmated Flduolllry InoolneTax IRS, Estlmated flduolsry Income Tax IRS, Estlmated Flduolary Inoome tax IRS, FlduolalY Inoo;11e 'tax i='A Department of Revenuo, PA Flduolsry Inoome Tllx PA Department of Revenlle, PA Flduolary Inoome Tllx IRS, Flduolary Inoome Tax " ,PA Denartmenl,of Revenue, Estlmated Fiduolarylnoome Tllx IRs, estlmated Flduolary Inoome Tax IRs, Eatlmated Flduolary Inoome tax ' , ' " PA D'epartment Of Revenue, estimated Flduolary Inoome Tsx IRS, estlmated Flduolary Inoome Tax PADePartment of Revenue, estlmated,Flduolarylnoome Tax PA Department of Revenue, Estlmated Fiduciary Inoomo Tax PA Department QfRevenue, Flduolary Inoome 'tax IRS,Flduolary Inoome Tax ' PA Oepartment of Revenue, Estlmated Fldliolarylnaome Tax IRS, eatlmated Flduolary Inoome Tax ' ' IRS, Estimated Flduolary Income Tax , PA Department of Revenue, Estimated Flduolary Inooma Tax PADepartmentof Revenue;estlmated Flduolary Inoome Tax, IRS, j:stlmate of Flduolary Inoome Tas PA Department o/Revenue, Estlmated Flduolary IncOino Tax IRSA, Flduolsry 1/100ine Tax ' IRS, estimated rlduolary Inoome Tall IRS, Eetlmated Flduolary Inoomo Tax PA Denartment of Revenue, estimated Flduolary Inoome Tax PA Department of Revenue, estimated Flduolary Inoome Tsx IRS, EstlmatllcjFlduolary InoomeTax Ulilled' States Treasury, estimated Flduolary Inoome Tax PA Department of Revenue;estlmated Fiduciary 1I100me Tax Unlleq States Treasury, Flduolary I,noome Tax . PA Department of RevenUe, Flduolary ,Income Tsx Unlled States Treasury, estimated Fiduciary Inoome Tsx PA Department of Rlwenufl, EstlmatedFlduolary Inoome Tax Reserved: , Filing Cost Manufaoturers and Traders Trusl Company-Termination Fee 930,00 2,969,00 274,00 2,989,00 , 1,923,00 22,764,00 6,403,00 6,403,00 6,403:00 6,403,00 12,222,00 2,840,00 9,459,00 9,459,00 9,469,00 9,459,00 ,867,00 148,00 1,096,00 7,651,00 287,00 1,913.00 1,913,00 267,00 165,00 23,00 23,00 1,076.00 7,625,00' 293,00 1,948,00 1,948,00 293,00 293,00 1,948,00 297,00 1,228,00 1,415,00 1,415,00 356,00 219,00 1,415,00 6,869;00 832,00 17,814,00 , 2,668,00 5,38MO '808,00 500.00 48,454,29 $ 246,967,29 Total Prll10lpal Disbursements -3. " INOOMElRElOElIP'l'8 /9ontlnuedl, Interesl, Northern Teleoom 6,876% due1 0..1.02, 11.9.0010 6.26.01 h1ler(lst, J,P, Morgan 00, Notes 6,376% due 1.26.96, ,1.21-92101026.96 Interest, ~lgnelBank Notes'7,30% due 12.28.90,4.31,.87 to 12.28.90 Interes\, Federal Farm OredilB,an~s14%,due 4;~1-86, 6;1.82 to 4.21-86 , hMrest, Federal Farm Oredlt Banks 12,10% due 3.10.89, 3.12.84 10 3.10.89 Intereat, Federl1l Farm Oredlt Bank 7,19% due 2.28.84, 2.28.61 to 2.28.84 Interesl, Federal Home l.oan Bank 9,16% due 5.26.82,12.8.79 to 5.25.82 Inlerest, rederal Home Loan Bank 12,625% due 8.30.87, 8.29.8410,8.30.a7 , Intprest, 'Federal Home l.oan Banks 10% due 3.26.92, 3.27.89 to 3,26.92 ,Interest, Federal HO(11e l.oan l3ank8,60% due 8.26.92, 8.;16;87 to 8.25.92" Interesl" Federal Home ,Loan l3ank 9.56% due 12.27.93, ,12.27.88 to 12.27.9,3 Inlerest, Federal Home 1.0an13ank 9,60% due 12.28.96, 12'28.881012;26.96 Interest, Federal Home l.olln Bank 6.48% dlle 4.3.96, 4.3.92 10 4.3.96 Interesl, Federlll Home Loanl3ank 6,006% due 5.14.03,10.15;99 to 11.14.02' Interest, Federl1l Nlltlonal Mortage Assn, 11 ;05%' dUB 2.13.90, 2.4.86 \0 2.13.90 Inleres\' Federal Nlltlonal MoHage Assn, 4,26% due 4.22.96, 4.22~93 to 4.22.96 Interest, Federal Natlonsl Mortage Assn, 6,31 % dlle 2.25.02; 2.26.97Ip 3.30.98 (called) . Interest"Federal National Mortag(l,Assn, 6.18%,dqe 12.10.01; 10.7.1)7 to 2.2.01 (oalled) Interest, l,!,s, freasury Notes 9% due 8.15;82; ,12.8.79 to 8-15.82 Interest" U,S, Treasury Notes 14:375%dlle 6.30.84;, 6.30'82 to 6.30-64 Interpst, U,S, Treasury Notes 9.26% due1.31.65; 1.31.83 to 1.31.86 . Int\lrest,U,S, Treasury Notes 6,26% due \l.30.93; 3.26.90 to 9,30.93 Interest, U,S, Treasury Noles 5,376% due 2.26.94;,3.2.92 to 2.26.94 Inleresl, l,tS, Treasury Notes 6,125% due 9.30.93; 9.30.91 109.30.93 Interes\'U,S, Treasury Notes 7,50% (lue 7r31-96; 1.31.96 to 7.31.96 Interest,lJ.$, Treasury Noles 7,50% due 1.31.97; 1.31.96 to 1.31.97 Int(lresl, U,S, Treasury Notes 6,125% due 7.31.96; 10.2.95107.31-96 Inlerest, U.S, Treasury Notes 4,76% due2.15.97; 2.15.94 to 2.15.97 Interesl, U,S, freasury Notes 6,125% due 9.302000; 10.2.95 to 9.30.2000 I"temsl, U,s. Treasury Noles 3.875% ,due 9.30;96; 9.3,0.93 10 9.30.95 ' Interesl, UIS, Tr(lasury Notes 5% due 2.1~-99; 2'21.96 to 2-15.9\1 Interes\, U,S, Treasury NoteS 6,26% due4-30.01;, 4.30.96 to 4.30.01 Interest, U,S;Treasury Notes 6,1250/0 due 6.31-96; 9,3.96 to 8.31.g8, Interest, U,S, Treasury Noles 5.875% due 2.28.99; 2.28.97 to 2.28.99 Tolal,lncome R80elpts 01/28/61 02/12/61 04/1a/81 ' 03/07/63 04/0,7/83 . 06/02/83 07/11/63 06/06/83 , 10/24/63 03/16/96 INCOM~ DI8BIJRSEMElNTS Landis & BIROk Relml1ursement ror Expense Register, or Wills; coPY OommonweallhofPA . Flduolary, Income ,Tax IRS, Flduclsrylnoon1e Tax Landis & I3lflCk, Legal Fees Shearer, Mette & Woodslda, Legal Pees Postage IRS, additional payment PA Department of Revenue, adpltlonal payment Shllsrer, Mette & Woodside, Legal Fees PA Department of ~evenu8, Flduolary Income Tax .15.' 2,630,38 2.087,52 7,764,69 13,611,11 , 12,0136:56 10,785,00 12,a55,83 9,466.73 6,2ao,00 10,750,00 14,325,00 , 33,236,80 3,240,00 12,010,00 22,198,22 a,37a,oo '3,216,36 9,707.75 6,825,00 7,187.48 5,550,00 8,238,86 2,015.64 1,531.28 5,625,00 . 1,875,00 6,116,71 7,126.00 10,702.04 3,875,Q4 '7 ,'5do, 00 16.625,00 7,631,00 2,203,12 $ 837,704,12 235,00 , 4,00 103,00 1,163,00 206,50 206,00 12,36 7,39 6,10 750,75 49,00 " , , . " ,,' pl~trlbutl(;m (collt1nuedl J08e~h L,'Mpln "" PrlllOfpal Cash Inooms Cash, 1100 shares Amarlcsnlnternatlonal GrollI' 25 shares AT&T Corporate 40shates AT&T Wireless Service 40 shares Comoast Corporation "A" , 333 sheres EXXOil Mobil Co(poratlon 97 shares Sl3c,CommUillcall(lil9 133 shares Verlzon Communlcstlon ?73 shares SP Amoco PLC.ADR 166 shlltes Vodafono GroupPLC.ADR 69,696,06 89,566.46 1778,45 1,778,45 28,175,00 161,01 411.75 13MO 274,00 106,19 1,234.40 230,13 11,838,15 1.160,41 2,300,08 418.68 4,987,60 ' 843,83 11,083,80 11914,47 3,263,66 276.06 , 156,133.66 96,586,18 89,606,96 ,89,566.45 " 1778.45 1,778,45 28,175,00 161,02 411,75 138,69 274,00 106,20 11234.40 230,13 11,838,15 1,160.41 2,390,08 418.68 4,987,50 843.82 11,083,80 1,914.47 3,263,56 276,96 156,133,65 96,586,18 ' 930,801,90 679,617.08 Klrk S; Bashore ' !'!rlnclpal Cash Income Cash 500 shares American Internatlonlll Group 26, st1lll'es AT&T Corporate 40 shares AT&T Wireless Service 40, shares COIiloast Corporstlon "N 333 shares Exxon Mobil Corporsllol1 97 shares SBCOommunlcatlons 133 share,S Verlzon Communication ,273 shares SP Amoco PLC.ADR 166 shares Vodafone Group PLC.ADR STATEMENT OF THE REASO~S FOR THE PROPOSED DISTRIBUTIOto.! The above distribution Is proposed In aocordance with the ,terms of lhe Agreement of Trust dllted t'v1l1y22" 1916'betweom Fleeta Bosler Sashore'lInd Cheste Bashore, Setllors, and Farmors Trust COrnpailY, Trustee. t'IJ e .1 , , Da dC, GOrlty, V e Pre Idsill COMMONweALTH OF peNNSYLVANIA COUNTY OF Cl,JMBERLAND DsvldC, Gorlty;belng duly sworn SQcordlng to law,tleposos and says that he Is Vice President of Manufaoturers and Traders Trust Coinpl\llY, In the ebove named Account, and that lIie facts set forth In the Statement of the ReaSOns for, thePtoposed DlstrlbllllOn ar true and correct. ' Swol'l1l~nd Subscribed ,before me thls.!it- dllY of MaY, 2003, '~~I.u~ , , " 0, ry ubllc \ ' .18.