HomeMy WebLinkAbout80-00468
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21-80
No.
PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY
468
In the Estate of kOYI)/- E CLcvELI}J1/J'J
, deceased.
To Register of Wills for the County of Cumberland, In the Commonwealth of Pennsylvania.
Petltioner(s) j(; (are) the execut eJ/< S named in the Last Will and Testament of
ROillL E. CLcl/e-I-"!.vD datedh~""~,! .J.'i', /17.,/
Decedent was a citizen of the United States and a resident of .I p ~ " '(..,,' ".
TowRsJ:1lp (Borough), Cumberland County, Commonwealth of Pennsylvania.
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Decedent died on -:r;;,.-'EJ~ the /.1. .dayof u~ _ A.D.19~.lnthe
County of ./) a U <J I. , ,;,. , State of ;2..."., /1/ ....fal the age of ~ years.
Decedent be.(has not) been married and I9s. (has not) had childr~n born to him (heto) since the ex-
ecution of the above described Will. r<2-
Decedent was possessed of personal property to the value of .$ .,-,7 cJ 0 0 C). r'
and of real estate to the value of
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as near as can be ascertained; said real estate situated as follows /t/IM-e..
Therefore, your petltioner(s) respectfully apply(ies) for the probate of the said Last Will and Testa-
ment and for Letters Testamentary theron.
Dated th f ~ /~ fa
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Name and address
of Petitioner(s)
COMMONWEALTH OF PENNSYLVANIA l
COUNTY OF CUMBERLAND I 55
III"",,? h. C./N"/>-.A~ 70r 1.,/ C/e..e-/..,.c/ ...... J. w;11t~t: kiT':;!'!,., #
named in above application, being duly S,.HV"'- according to law say(Jlj that the
statements set forth in this petition are true to the best of tJ.e/Y" knowledge and belief.
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me. JJ. /'1 Y. ,19 S'P
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Filed:
July 14, 1980
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WILL
OF
ROYAL E. CLEVELAND
I, ROYAL E. CLEVELAND, of Cumberland County, Pennsylvania,
declare this to be my will and hereby revoke all prior wills and
codicils made by me.
1. I bequeath to my wife, Alvina D. Cleveland, all of my
property of a personal nature such as clothing, jewelry and the
like, plus any automobiles which I may own, together with the
insurance on all property passing hereunder, if she survives me.
If my wife does not survive me, I bequeath said property and the
insurance thereon equally between my children, Jay W. Cleveland and
Jean C. Kirchhoff. If either Jay or Jean does not survive me, their
shares shall pass to their respective spouses, Sandra and william.
If either of said spouses is net then living, said share shall pass
to my other child or, if he is not then living, to his spouse. If
any question should arise as to the manner of distribution, it shall
be made on the basis of choices made by the beneficiaries in rotation.
2. My wife, Alvina, and I are now joint owners of a residence
in Lemoyne, Pennsylvania, which is our usual home. If, however, my
wife survives me and at my death our usual home is held in any
manner which will not result in passage of full title to her by
operation of law, I bequeath and devise my entire interest in said
home and its furnishings, plus the insurance thereon, to her. If
my wife should predecease me, I bequeath and devise my interest in
said home and its furnishings, plus the insurance thereon, equally
between my children, Jay W. Cleveland and Jean C. Kirchhoff. If
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either should predecease me, the share of the decedent shall go to
William is not then living, his share shall go to my other child or,
their respective spouses, Sandra and william. If either Sandra or
if he is not then living, to his spouse, if he is then living.
3. All the rest of my property, of whatsoever nature and
wheresoever situated, including property over which I hold a power
of appointment (but I do not intend to exercise any power received
from my wife) shall be divided into two parts. Notwithstanding the
previous sentence of this paragraph, there shall not be included in
the property passing under this paragraph the property which is
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bequeathed in paragraph .~ except to the extent that it may be
necessary to include such property in order to meet the requirement
of the following sentence of this paragraph that the property
included in Trust A be in such total amount as may be necessary to
obtain the maximum marital deduction for federal estate tax purposes,
and to the extent such diversion from the property passing under
paragraph 4 is required, paragraph 4 shall be deemed to be
appropriately modified. One part, which shall be known as Trust A,
shall consist of such fractional portion of my estate as may be
needed to obtain the maximum marital deduction in determining the
Federal Estate Tax of my estate after taking into account all other
items of my gross estate, whether passing under this will or other-
wise, that qualify for said deduction. In determining said fractional
portion, the final determination of value of assets in the Federal
Estate Tax proceeding shall control, only assets that qualify for
said deduction shall pass to Trust A hereunder, and in making the
allocation hereunder to Trust A, assets shall be valued at their
values on the date of allocation. The other part, which shall be
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known as Trust B, shall consist of the remaining portion of my
estate passing hereunder. I bequeath, devise and appoint the entire
property passing hereunder to my trustees to hold in trust in
accordance with the following terms and conditions:
(a) To pay the net income from Trust A and Trust B
to my wife, Alvina D. Cleveland, for her lifetime in such
installments, but not less frequently than quarterly, as
they may determine.
(b) To pay to my wife such sums from the principal
of Trust A as she may from time to time request in writing.
The right of my wife to make such requests and the use to
which she may put any funds requested shall be without
limitation of any kind, there being no duty to the
remaindermen in connection with any such funds distributed
and no such funds being impressed with a trust of any kind.
(c) To payor apply to the use of my wife, from time
to time, such sums from the principal of Trust B as may be
necessary to enable her to maintain a standard of living
approximately equal to that maintained by us during my
lifetime and to meet needs of an emergency nature such as
those arising from serious illness or the like, taking
into account such other sources of support as may be
available to said wife. My wife shall not participate
in any decision as to the making of an invasion under
this paragraph.
(d) At the death of my wife, to distribute the total
sum then held in Trust A as she may appoint by a will
executed
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after my death which makes specific reference to
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the power of appointment created herein. The power to
make such appointment, the conditions to which it may be
made subject, and the permissible beneficiaries, which
shall include her estate, shall be without restriction or
qualification of any kind. The power of appointment shall
be exercisable by my wife alone and in all events and there
shall be no power in any person other than said wife to
appoint any part of the property passing hereunder. In
addition to the methods provided by law, this power may
be released in whole or in part during my wife's lifetime
by an instrument acknowledged by her and filed in any
court which has granted probate of the will of testator,
If my wife should predecease me, or in default of effective
exercise of her power over any part of said trust proceeds,
the portion of the property passing under this section, or
the property with regard to which such default occurs,
shall be added to, considered part of, and administered
and distributed in the same manner as the property held
under Trust B.
(e) At the death of my wife, or at my death if she
should predecease me, the total property held in Trust B
shall be divided into five (5) equal parts, one of which
shall be held in trust for each of my presently living
grandchildren, Karen J. Kirchhoff, Kathryn M. Kirchhoff,
William T. Kirchhoff, Jr., Laura A. Cleveland, and Jay W.
Cleveland, Jr. If any of said grandchildren is not then
living, his share shall be distributed per stirpes among
my other designated grandchildren and their living
children,
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the share of any grandchild who is the beneficiary
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of a trust created herein being added to and administered
as part of the trust created herein.
(f) There shall be distributed to each of my grand-
children for whom a trust has been established hereunder
in each year the entire net income from his trust and such
portions of the principal as may be required for the
comfortable support and educations of himself and his
family and to meet needs of an emergency nature such as
serious illness, taking into account such other sources
of support as may be available to them.
(g) There shall be distributed to each of my grand-
children for whom a trust has been established hereunder,
when he attains the age of twenty-one (21) years, Twenty-
five percent (25%) of the property held in trust, when he
attains the age of twenty-four (24) years, Thirty-three
and one-third percent (33 1/3%) of the property then held
in trust; when he attains the age of twenty-six (26) years,
Fifty percent (50%) of the property then held in trust,
and when he attains the age of twenty-eight (28) years,
the entire remaining property held in trust for him.
(h) If any of my grandchildren for whom a trust has
been established hereunder should die before receiving the
entire amount held in trust for him, the amount held in
his trust at his death shall be distributed equally among
those of his children who survive him. If there are no
such children, said property shall be distributed per
stirpes among the other grandchildren of mine for whom a
trust has been established and their issue, the share of
any grandchild
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who is then the beneficiary of a trust
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created hereunder being added to and administered as part
of said trust.
4. I am presently a stockholder in Cleveland Brothers
Equipment Company, Inc., and I have entered into an agreement with
that company providing for the redemption of my stock in the event
of my death. I direct my executors to carry out the provisions of
that agreement. The proceeds from such redemption shall be applied
as follows. They shall first be used to pay all estate and
inheritance taxes imposed as a result of my death and the amount
of all funeral and administration expenses relating to my estate.
The remaining proceeds shall be divided into five (5) equal portions,
one of which shall be held in trust for each of my presently living
grandchildren, Karen J. Kirchhoff, Kathryn M. Kirchhoff, william T.
Kirchhoff, Jr., Laura A. Cleveland, and Jay W. Cleveland, Jr. If
it develops that not all of my stock in Cleveland Brothers is
redeemed, the distribution of such stock among the trusts created
in this paragraph shall be made in such manner that One-half (1/2)
is placed in the trusts created for the children of my son, Jay,
and the other One-half (1/2) is placed in the trusts created for the
children of my daughter, Jean, with appropriate adjustments in the
cash placed in the several trusts. If any of said grandchildren is
not then living, his share shall be distributed equally among those
of his chi.ldren who are then living or, if there are no such
children, shall be distributed per stirpes among my other designated
grandchildren and their children, as the case may be, the share of
any such grandchild who is the beneficiary of a trust created herein
being added to and administered as part of said trust. The property
held in trust shall be administered as follows:
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(a) There shall be distributed to each of my grand-
children for whom a trust has been established hereunder
in each year the entire net income from his trust and such
portions of the principal as may be required for the
comfortable support and educations of himself and his
family and to meet needs of an emergency nature such as
serious illness, taking into account such other sources
of support as may be available to them.
(b) There shall be distributed to each of my grand-
children for whom a trust has been established hereunder,
when he attains the age of twenty-one (21) years, Twenty-
five percent (25%) of the property held in trust; when he
attains the age of twenty-four (24) years, Thirty-three
and one-third percent (33 1/3%) of the property then held
in trust; when he attains the age of twenty-six (26) years,
Fifty percent (50%) of the property then held in trust;
and when he attains the age of twenty-eight (28) years,
the entire remaining property held in trust for him.
(c) If any of my grandchildren for whom a trust has
been established hereunder should die before receiving the
entire amount held in trust for him, the amount held in
his trust at his death shall be distributed equally among
those of his children who survive him. If there are no
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such children, said property shall be distributed per
stirpes among the other grandchildren of mine for whom a
trust has been established and their issue, the share of
any grandchild who is then the beneficiary of a trust
created hereunder being added to and administered as part
of said trust.
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5. If my wife and I should die under circumstances which make
it difficult or impossible to determine which of us died first, she
shall be deemed to have survived me for all purposes hereunder.
6. No interest of any beneficiary of my estate or of a trust
created herein, either in income or principal, shall be subj~ct to
anticipation or to pledge, assignment, sale or transfer in any manner,
nor shall any such interest be liable on account of the debts,
contracts, torts or other engagements of any beneficiary.
7. Any amounts which are payable to a minor under this will
or any trust created herein may, at the discretion of my fiduciaries,
be paid to the parent or guardian of such minor, to the person with
whom such minor resides, or directly to such minor, or may be
applied for the use or benefit of such minor.
a. In the administration of my estate and the trusts created
in this will, the fiduciaries named herein shall have the following
powers, in addition to such powers as they may have by law:
(a) To retain all or any part of my property, real
or personal, in the form in which it may be at the time
of my decease, including any business owned or controlled
by me, or any closed corporation, partnership, or family
enterprise in which I have an interest, as long as in the
exercise of their discretion it may be advisable so to do,
notwithstanding that said property may not be of a character
authorized by law, and to operate any such business as a
sole proprietorship, partnership or corporation.
(b) To invest and reinvest any funds in my estate
or the trusts created in this will in any property, real
or personal, even though such property would not be con-
lidered appropriate
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or legal for fiduciaries apart from
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(g) In dividing or distributing any property, real
or personal, included herein, to divide or distribute in
cash, in kind, or partly in cash and partly in kind, as
they may determine, and to that end to allot specific
securities or other property or an undivided interest
therein to any share or part.
(h) To hold, manage, and develop any real estate
which may be held by them at any time, to mortgage any
such property in such amounts and on such terms as they
may deem advisable, to lease any such property for such
term or terms, and upon such conditions and rentals as
they may deem advisable, irrespective of whether the
term of any such lease shall exceed the period permitted
by law or the probable period of retention under this will:
to make repairs, replacements and improvements, structural
or otherwise, in connection with any such property, to
abandon any such property which they may deem to be worth-
less or not of sufficient value to warrant keeping or
protecting, and to permit any such property to be lost by
tax sale or other proceeding.
(i) To employ such brokers, banks, custodians, invest-
ment counsel, attorneys, and other agents, and to delegate
to them such duties, rights and powers as they may determine,
and for such periods as they think fit.
(j) To register any securities at any time in their
own names, in their names as executors or trustees, or in
the names of nominees, with or without indicating the trust
character of the securities so registered.
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(k) with respect to any securities forming part of
my estate, or the trust created in this will, to vote upon
any proposition or election at any meeting of the corpora-
tion issuing such securities, and to grant proxies,
discretionary or otherwise, to vote at any such meeting,
to join or become a party to any reorganization, readjust-
ment, merger, voting trust, consolidation or exchange, and
to deposit any such securities with any committee,
depository, trustee or otherwise, and generally to t~ce all
action with respect to any such securities as could be
taken by the absolute owner thereof.
9. I appoint as executors and trustees hereunder my wife,
Alvina D. Cleveland, my son, Jay W. Cleveland, and my son-in-law,
William T. Kirchhoff. If any of said persons is unable or unwilling
to serve, I appoint my brother, Robert W. Cleveland, to serve in his
place. If my brother is unable or unwilling to serve, a successor
shall not be appointed to serve in his place. Said executors and
trustees shall also serve as guardians of the property of any minor
beneficiaries under this will, any policies of insurance on my life,
any trust created by me or to which I have contributed, and in any
other situation in which the power to make such appointment exists
under the laws of Pennsylvania. No individual fiduciary named herein
shall be required to furnish bond or other security for the proper
performance of his duties hereunder. No fiduciary shall in any way
be precluded from serving or acting hereunder because of the operation
of any rule of law relating to conflicts of interests of fiduciaries.
If I should predecease my wife, it is my desire, without
intending to impose any obligation, that Cleveland Brothers Equipment
Company, Inc.,
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consider the possible desirability of redeeming the
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stock in that company then owned by my wife. I anticipate that there
will be payable to Trust B created under this will the proceeds of
my interest in the Cleveland Brothers Equipment Company profit sharing
plan. Such proceeds shall not be used for the payment of any estate
or inheritance tax on my estate, the payment of any funeral or
administration expenses on my estate, or the payment of any of my
debts, it being my intention that Trust B for this purpose be treated
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in all respects as if it were a separate trust receiving nontestamentary
assets.
IN WITNESS WHEREOF, I, ROYAL E. CLEVELAND, herewith set my hand
and seal to this my last will, typewritten on twelve (12) sheets of
paper, including the attestation clause and signatures of witnesses,
upon each one of which I have also written my name this :;'.8.0-day of
)/)/11//);:'/ ,1974.
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Rq At/E. CLEVELAND
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On the;. - day of J/~/)Vll/l/:;1 , 1974, ROYAL E. CLEVELAND
declared to us, the undersigned, tha~ the foregoing instrument was
his will, and he requested us to act as witnesses to it and to his
signature thereon. He thereupon signed said will in our presence,
we being present at the same time. We now, at his request, in his
presence, and in the presence of each of us, hereby subscribe our
names as witnesses. Each of us further declares that he believes
this testator to be of sound mind.
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ss:
COUNTY OF CUMBERLAND
Before me, the Register for the Probate of Wills Bnd granting of Letters of Administration in and for the County of
Cumberland, personBlly came .11 Iv') 7'\;>, }) C/Pu!? /:>0 J -:h~, Ld Cjp uP!.....!......) 4J. /h~""-T t.y'Cd)/J(f
who, being duly !;'W 0""- , do depose and say that as E...., .( IF' ,I
of the last Wifland Testament of A'1d/ E;, C/Pi/"'~ J
deceased
will well and truly Bdminister the goods and chattels, rights and credits of sBid deceased according to law. And
ill diligently comply with the provisions of the law relating to Transfer Inheritances. $'"" IT> 'l"- and subscribed before me.
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July 8,
1980
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DECREE
Be it remembered that on the ,14th day of July
recorded the last Will and Testament of Royal E. Cleveland
. 80
,A.D.,19_, there was probBted and
late of
Lemoyne
Deceased. Letters Testamentary were granted to
. .
Witness my hand and official seal the day and year aforesaid.
, Cumberland County, Pennsylvania,
. ~ .
~lv1na D. Cleveland, Jay W.
and wiLL1am T. Kirchoff
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
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":o'.:!.<d" I.. CVi'!!l:aJ..,.Lr LVI-L, ,U\:'''': ' ' " /(,LL>C le/l ,,'d:I'C.!!-,L~,J./L/j,:2L<J.-.!," {i ~i:.!;:,{Q,,,,,c...ki>Z(!<<&;'/'p
baing duly L)I.U Jl/ov, _ .. ,__..__ according to law, do poses and saYL~hat / hot _Alu "~l"""",,(n,,-,,,---
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late 01.::A0711('?/ 'f/Yh.ozrn , , Cumborland County, Pa., deceased and that the
within is an inventory nt~do by _-,__,,_-,__...._u-'- -,,--..--,-, the said
01 the ontiro estate 01 said decedont, consisting 01 all the porsonal prop"ty and real estate, except real estate outside
the Commonwealth 01 Ponn,sylvania, and that the ligures oppo~ite Jach item),} ~e..~r.ntory r,resent i~ lair val~e
as 01 the data of decedont s doath. (VCZ"'Zli0 tf/, W'fij~',' ~>J;(.aL'cd ~/I' e::c:.'.
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and subscribed belore me" U,[L'I"",,'t' ~). .ti1-<4",,_.l/ ..c::XEc.
---., j, 19 /'j Executor - Administrator
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, '" Jennie E. Row. NOTARY PUBLIC
My Commiuion Expiru Januuv 19. 1935
H.uil",,;. PA Oii~hin 'punlv
Address
Date of Death
I. An inventory must be Iiled within three months alter appointment 01 personal representative.
2. A supplement inventory must be filed within thirty days of discovery of additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Art,icle IY, Fiduciaries Act of 1949.
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PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of the Inheritance and Estate Tax Act of 1961 provides that the following persons shall prepare and file
a return:
a. The personal representative of the estate of the decedent asto property of the decedent administered by him
and such additional property whic!l is or may be subject to Inherilance Tax of which he/she shall have or
acqui re knowl edge;
b. Tile transferee of property upon the transfer of which Inheri lance Tax is or may be imposed by the 1961 Statute,
including a fwstee of property fransferred in trust, provided that no separate return need be made by the transferee
of property included in lhe return of a personal representative.
2. PLACE FOR FILING
The return is to be filed In duplicate with the Register of Wi!ls of lhe county wherein the decedent resided.
3. TIME FOil FILING
The 101l1'n is due nine months after the decedent's death, unless an extension for filing has been applied for and
granteo hy tllS Secretary of Revenue within the nine-month period.
4. FAILUfl:: TO FILE RETURN
Section 791 of the 1961 Statute provides that" . . .any person who willfully fails to file a return or other report
required of him. . .shall be personally liable.. .to a penalty of 25% of the lax ultimately found to be due or $1,000
whichever is the lesser to he recovered by the Department of Revenue as debts of like amount are recoverable by
law."
5. TAX RATES
Inheritan:e Tax is payable at the rate of 6% on transfers to lineal descendants, such as father, mother, husband, wife,
son, daughter, grandr.hildren, grandparent, son-in-law and daughter-in-law and at the rate of 15% as to all others.
6. PAYMENTOFTAX
The tax assessed on the transfer of property reported in the return is due 9 months after the decedent's death. Interest.
at the rate of 6% per annum ~ccrues thereafter until payment is made. All payments received are first applied to any
interest which may be due with any remainder ~pplied to the tax. IF TAX IS PAID WITHIN 3 MONTHS AFTER THE
DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED.
All checks should be made payable to the Register of Wills of the county wherein the decedent resided and are
received subject to the final determination of the Department of Revenue.
7. FAILURE TO PAY
The taxes imposed, together with any interest thereon, are a lien upon real property, which lien remains in effect until
the taxes and interesll1ave been paid in full. The taxes may be sued for against any real property in the decedent's
estate or against any property belonging to a transferee liable for the tax.
8. FI UN G 0 F F.~LSE RETU RN
Any person who wiilfully makes a false mturn or report required of him shall, in accordance with Section 793 of the
1961 St~tute, he guilty of a misdemeanor and, on conviction thereof, shall be sentenced to pay a fine not exceeding
51,000 or undergo impnsonnwnt not exceeding one year or both.
Schedule of
Direct
.. i'/7~ Reduction
hi Pdt"" ",."-i Loan
ANNUM. " RATE P^YMENT $ LOAN S TIRM: YEARS MONTHS PERIODS
9.500 813.10 29.000.00 20 80
P^Y'T INTIREST B!.lANCE PAY'T INTEREST BALANCE
NO. PAYMENT OF LOAN NO, PAYMENT OF LOAN
I?d :j/~'; 6fe.. 75 124.35 28.875.65 61 304.1>1 50~.49 12.317.7"
2('.1 r'~ 6 e~ .1'0 127.30 2/1. 74A. 3~ 62 297.S3 570.S7 II , 79~ .f,P
3<'.i'\"'I'" 6f2 .77 13 O. 33 28.618.02 63 2/10. ]"I 532.93 11.2h3.7,
4~J'I" ''679.68 133.42 2e.484.60 64 267.51 545.59 10,71F . If,
U'.!: ... 76 ~ 136.~9 I' 4~ 65 2S4.~~ 556.54 10.1~9.b2
6PJY/'j'o< 673.27 . 2/1.200.18 66 741.79 S71.FI ~.~r?Pl
7<J "/'/1>. 6~9 .94 143.16 2/1.065.02 67 7.27.71 5R5.3e; Q,on7 ,i?
8 666.54 146.56 27.918.46 68 213.fl 599.29 Fl,,,~~.] :
9 H3.0/' 150.04 27.768 .47 69 199.S7 6]3.53 7.7~,.W
10 659.50 153.60 27.614.82 70 11'5.00 62/1.10 7.IFI..0
11 655.85 157.25 :n .457 .57 7J 170.09 643.01 6.5lF.49
12 652.17 1/'0.98 27.296.59 72 154.81 658.29 c; ,Aot' .?~
13 6 41' .29 164.Pl 27.131.7P. 73 139.1~ 673.97 ~ ,IPF .7F
14 644.3/1 16/1.7? 26.963.0/' 74 123.17 6/19.93 It ,~Q'" .:~
15 640.37 172.73 ?6.790.33 75 106.79 706.31 "\,790.04
16 63~ .27 176.1'3 26.613.50 7~ 90.01 7?3.0~ "\.01,6.95
17 637 .07 lA1.03 ;>6."37.47 77 72.e4 740.20 2.37/../,9
11' 627.77 11'5.33 21>.247.14 n 55.26 757.1'4 1.C,f...P .~l)
19 623.37 lB9.73 26.057.41 79 37.2b 775.1'4 79;.01
20 611'.86 194.74 25.863.17 BO lR.1l3 793.01 .00
21 614.25 19/1.85 25.664.32 FINAL PAY~ENT: 811 .84
22 609.53 203.57 ;>5.4/.0.75
23 604.69 208.41 25.252.34
24 '.; 99 .74 21>.36 25.031' .91'
25 594.66 211'.42 24.820.S6
26 5e9.49 223.61 24.596.95
27 584.18 22 8. 92 24.368.03
28 57/1.74 234.36 24.133./'7
29 573.17 239.93 23.893.74
30 567.48 245.62 23.648.12
31 5~1.64 251.46 23.396.M
32 555./'7 257.43 23.139.23
33 549 .5/ 763.5'. n.875.69
'34 543.30 269.1'0 22.605.a,
35 536.8e 276.71 22.329.68
'.6 530.33 7B 2.77 22.046.91
;.7 523.61 289.49 21.757.42
3F 51/,.74 29/'.36 21.461.06
39 5C9.70 3D 3 .40 21.157.M
40 5 C7 .49 310.61 20./147.05
41 4C;~. .1/ 317.00 20.529.07
4; 41'7.57 325.53 7.0.203.54
43 479 .83 333.27 19.1'70.27
44 411 .9? 341.11' 19.529.09
45 463.1'2 34 9.?R 19.179.81
46 4 55.57 357 . ~R 11'.872.23
.7 447.03 3/'6.07 lR.4~6.16
4P 431' .33 374.77 lA.O/ll.39
49 429 .43 383.67 17.697.72
50 420.37 397.711 17.304.94
51 "10.99 402.11 16.902.83
52 ..el.,,4 411.66 16."91.17
53 391.67 421.43 16.0b9.74
5; 381./'6 431."4 15.638.30
55 371."1 4"1.69 15.196.61
56 360 .92 452.1~ H.744."3
57 350 .1~ 4b7.92 14.281.51
5E 339.19 473.91 13.807.60
59 327 .93 485.17 13.3?2.43
60 316."1 496.69 12.825.74
..
lOT AI. INTEREST:
36046.74 lOTAL PRINCIP~L:
SUH OF eAL~NCE'S:
29000.00
1517758.62 Ot
, .
AEV."fll"'" SCHEDU\., ".: .
'COMMONWEALTH OF PENNSYLVANIA
DEPAR1MENT OF REVENUE TR,6.NS:'."i~
lRANSFER INHERITANCE TAX
RESIDENl DECEDENT ROYAL E CLEVELAND
ESlATE OF _ .
IN STRU CTIONS:
1. Answer the questiuns on reverse side.
2. If the answer to any of the questions on the reverse side is "Yes," provide a description of the property transferred per
Schedules "A," "B," or "E," its estimated market value at date of death, dales of transfer, to whom transferred and
relationship of transferees to decedent. Attach a copy of any trust deed or instrument relating to the transferred property.
ITEM ESTIMATED I DEPT. YALUATIOH
NO. OESCRIPTIOH MARKET VALUE (OFFICIAL USe ONL YJ
None
TOTAL THIS PAGE ./ ,
~
QUE~:19!~90NCE[1NING PROPERTY TRANSFERS
1. Did decedent, within two years of death, make any transfer of any material part of his estate without receiving
valuable and adeQuate consideration? (Answer "Yes" or "No".) No
2. Did decedent, within two years of death, transfer property from himself! herself to himself/herself and another party
or parties (including a spouse) in joint ownership? (Answer "Yes" or "No".) ~
3. If the answer to one or two above is "Yes" and the transfers are claimed to be nontaxable, provide the following
information:
a. Age of decedent at time of transfer.
b. Copy of death certificate.
c. Affidavit by the attending physician indicating the state of decedent's health at time of transfer.
d. All other information supporting nontaxability of transfer.
4. Did decedent, in his/her lifetime, make any transfer of property without receiving a valuable or adeQuate consideration
therefor which was to take effect in possession or enjoyment at or after his/her death? (Answer "Yes" or "No".) No
a. Was there any possibility that the property transferred might return to transferor or his/her estate or be subject
to his/her power of disposition? (Answer "Yes" or "No".)
b. What was the transferee's age at time of decedent's death?
5. Did decedent in his/her lifetime make any transfer without receiving a valuable and adeQuate consideration therefor
under which transferor expressly or impliedly reserves for his/her life or any period which does in fact end before his/her
death:
a. The possession or enjoyment of or the right to income from the property transferred? (Answer "Yes" or "No".) -1!2-
b. The right to designate the persons who shali possess or enjoy the property transferred or income therefrom?
(Answer "Yes" or "No".) No
6. If the answer to five b. above is "Yes," state whether the right was reserved in decedent alone or others.
7. Did decedent in his/her lifetime make a transfer, the consideration for which was transferee's promise to pay income
to or for the benefit or care of transferor? (Answer "Yes" or "No".) No
8. Did decedent, at any time, transfer property, the bmeficial enjoyment of which was subject to change, because of
a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of
law? (Answer "Yes" or "No".) No
9. If the answer to eight above is "Yes," was the power to alter, amend or revoke the interest of the beneficiary reserved
in the decedent alone or the decedent and others? (Answer "Yes" or "No".)
REV.453 EX'" (3.eO)
COMMONWEALTH OF PENNSYLVANIA
. DE-l'ARTMENT OF REVENUE
TRANSFER INHERrrANCE TAX
RESIDENT OECEDENT
SCHEDULE "D"
BENEFICIARIES
(lnstrucrions on Revers. Side)
Estate of
ROYAL E. CLEVELAND
BENEFICIARIES AND ADDRESSES
RELATIONSHIP SURVIVEll DA Tr: 0 F INTERF.ST OF BENEFICIARY
DECEDENT BIRTH
\vHe Yes of A e Personal effects and
beneficiar of trust
created under will
Son Yes of A e Beneficiary of trust
created under will
AlvinR D. Cleveland
East Glen Rid e Drive
mo ne PA 17043
.TRY W, Cleveland
3 North 26th Street
Jean C. Kirchhoff Daughter Yes of Age Beneficiary of trust
1713 Olmstead Way created under will
Cam Hill, PA 17011
Laura A. Cleveland Granddaughter Yes 2/28/64 Beneficiary of trust
313 North 26th Street created under will
Cam Hill, PA 17011
Ja W. Cleveland, Jr. Grandson Yes 9/25/66 Beneficiary of trust
313 North 26th Street created under will
Cam Hill PA 17011
Karen J. Kirchhoff Granddaughter Yes 11/24/64 Beneficiary of trust
1713 Olmstead Wa created under will
Cam Hill PA 17011
Kathr n M. Kirchhoff Granddaughter Yes 4/24/67 Beneficiary of trust
1713 Olmstead Wa created under will
Camn Hill. PA 17011
-
RF.V.4~L !;:X+ {1I-gOI
COMMONWeAL TH OF PENNSYLVANiA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTL Y OWNEO PROPERTY
~~,
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(Instructions 011 Rt.'vf!(.fit.' SM{J)
Estate 0 (
ROYAL E. CLEVELAND
-
TOTAL PE YALUE OF I DEPARTMENT
ITEM DESCRIPTION MARKET RCE DECEDENT'S VALUATION
NO. YALUE NT INTEREST I {OFFICIAL USe ONL Y J
The following property was held
jointly with wife, Alvina D.
Cleveland:
1 Real property located in Pinehurs t,
North Carolina.
2 Home located at 100 East Glen
Ridge Drive, Lemoyne, PA 17043.
3. Contents of home, Lemoyne, PA.
,
I
.
TOTAL M",,, , lNUl'
. "
If additional space is necessary, use B'2" x 11" sheets.
.
INSTRUCTIONS FOR COMPLETING SCHEDULE "E"
Schedule "E" must include all property, real and pcrsonal, owned by thc decedent jointly with another
party or parties as joint tenant, with right of wrvivorship. Both tangible and intangible property are to be
included. List rcal c,tate first.
1. Describe all real property as inclicated in the instructions for Schedule "A." Describe all personal property
as indicated in the instructions for Schedule "B." Include tile name, address and relationship to the
decedent of thc co,owner[s] ancl the date the joint ownership was establishcd.
2. indicate the total market value of the jointly owned propcrty,
3. Indicate the percentagc of the decedent's interest.
4. Indicate the market value of the decedent's interest.
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COMMONWEAL TH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
~
~'\
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made far c<rlsent to the transfer of the following securities 01 0 Pennsylvania
Corporation Dr a Notional Banking Association located in PennsylYDnia:
DATE
Hav 5. 1981
(a) 3,821 (b) National Central Financial Corporation (c) Common Stock
(NOTE: In describing securities enter In (a), ab Ole, either the number of shores of stock or the face amount of
registered bonds, in (b), the name of the issuing company and in (c) the class of stock or the stated interest rate
and maturity date of registered bands.)
ISSUED ON Various Dates ,and having a TOTAL MARKET VAtUE OF $ 70,689.00
(Do'.)
as of the date of death of the decedent, Royal E. Cleveland
(Harne of Decedent)
June 12. 1980
, on
(Date of death)
who was late of 100 East Glen Ridge Drive, Lemovne. Cumberland Countv, PA 17043
(Street and Number) (Post OHice) (County) (Stote)
3,154 - Royal E. Cleveland; 1,334 - Royal E. Cleveland &
The securities are registered as follows: Alvina D. Cleveland as Tenants in Common (1/2 includible)
Alvina D. Cleveland (Nome or nomes In which certificates are registered)
Jay W. Cleveland c/o Cleveland Bros. Equipment Co.
~~) William T. Kirchhoff 5300 Paxton Street. Harrisburg. PA 17111
EXECUTOR S) (Nome) (Address)
NAME OF APPLICANT Arthur L. Berger. Esquire
'J ,R~ 100 Pine Street, P. O. Box 1166
COUNTY FILE NUMBERd/-~- -W ADDRESS OF APPLICANT Harrisbur<t. PA 17108
~~~~~~ F:;~~~~~I~RTO PROPERL Y FIL~II~N:N~U:~R~io~~~L~~I~NA~P~N~ I~T ::;
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION.
COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF REVENUE ~
CONSENT TO TRANSFER SECURITIES DATE /3/'l1'l
I hereby consent 10 the transfer of the above securities now registered in the name of the afor~ -
Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tox to which
the property of said Decedent is mode subject pursuont to the provisions of the Act of June 20, 1919, P.L. 521,
as amended Dnd the Act of June 15, 1961, P.L. 373, as amended. This is also in Dccardance with the provisions
of the Act of April 9, 1929, P.L. 343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
above.nomed Decedent.
Signed for the Secretory of Reven e
,0
By
. .._....... __ _~ '""""- __ ~ __ ..... ~ ~ ~-::r _Ill
\ ~~~\~:Wi~~~:i"":;:p;::/ "" . ..; . " COMMONWEALTH OF PENNSYLVANIA
I 4 :i.Ko00544 DEPARTMENT OF REVENUE
1 " 1$:)' " . ' OFFICIAL RECEIPT · PENNSYLVANIA INHERITANCE AND ESTATE TAX
1 ;
I II
I a
I (~ti
I ' J RECEIVEO
',1 FROM
-
TAXAT 6%
TAX AT 15%
MeMeee, Wallace" Hudek, A tlOP
. hcltlAT_%
ADDRESS
100 Pin. Street
ESTATE TAX
HardaburCJ, Pa.
34,017.00
17108
TOTAL TAX CREDIT
'--esTAi'EINFCiRMAi'iON:Juii.--1j- T'980-
DATE OF DEATH '
FILE NUMBER
21-80-468
LESS DISCOUNT
PLUS % INTEREST
(FROM TO_I
DATE OF PAYMENT
March 11, 1981
ROYAL E. CLEVELAND
m
m
TOTAL AMOUNT PAID
NAME OF DECEOENT
Cl1IIlberland
34,017.00
COUNTY
------------------------------------------
~ POSTMARK DATE
I ""AA" · PAID OK ''''''''''''''
RECEIVED ey
';; , tL.-t( ti ae(~/
MaW' C .SltJMljf
RegIster of willa
SEAL
I "
REGISTER OF WILLS
L
---.---.---------------.--------------.---..,.-.
(
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3. Share of Trust B - The Trustees of Trust B agree that
said trust is not entitled to any distribution from the Estate
of Royal E. Cleveland. The parties do acknowledge that the
proceeds of the Cleveland Brothers Equipment Company, Inc.
benefit plan arising as the result of the death of Royal E.
Cleveland are to be paid to Trust B, and the Trustees of Trust B
acknowledge that satisfactory arrangements have been made for
such payment.
4. Share of Trust GC - The Trustees of the trust created
by Royal E. Cleveland for the benefit of his grandchildren
acknowledge that the sole asset to which said trust is entitled
is the 5,832 shares of Cleveland Brothers Equipment Company,
Inc. owned by Royal E. Cleveland, and said trustees further
acknowledges that it has received such stock. The trustees
of Trust GC agree that they are liable for all administrative
and funeral expenses ana all estate and inheritance taxes on
said estate, including all interest thereon.
The parties agree that all Cleveland Brothers Equipment
Company, Inc. stock and all cash or other assets held in
Trust GC shall be held in a single trust. The beneficial
interests in the Cleveland Brothers stock held in trust shall
be 435 shares with respect to each child of Jean C.' Kirchhoff
- 2 -
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( -
COMMONWEALTlt OF PENNSYLVANIA
.DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT OECEDE~IT
SCHEDULE "F"
STATEMENT OF DEBTS
AND DEDUCTIONS
't.l~
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~,''~}101~
File No<.2 /- ,q'O ,. /@,r
Estate of ROYAL E. CLEVELAND Date of Death June 12, 1980
WHEN CLAIMING THE FAMILY EXEMPTION, COMPLETE THE FOLLOWING:
Claimant
ALVINA D. CLEVELAND
Relationship to Decedent
IHFE
.
Claimant's Address 100' East Glen Ridge Drive, Lemoyne, PA 17043
ITEM DATE
NO.
1
2
3
4
5
6
7
8
9
11
NAME OF PAYEE REMARKS
AMOUNT
Richard S. Goldsmith A praisal Fee
Lester G. Connor A raisal Fee
Harrisbur Pol clinic Has ital Final medical expenses
Ro al E. Cleveland at the time
of his death, was one of a numb
2,000.00
1,986.00
40,000.00
40,000.00
75,000.00
7,500.00
15,000.00
250.00
250.00
204.00
Alvina D. Cleveland Widow's Exemption
Myers and Hall Funeral Home Funeral Bill
Jay W. Cleveland Executor's Fee
William T. Kirchhoff Executor's Fee
McNees, I~allace & Nurick Attorneys fees
Main, Hurdman and Cranstoun Accounting fees
Internal Revenue Service 1980 Income Tax
Luzerne Count PA in which th
total claim for damages is in
,
is in are-trial sta e, and it
is not known what the ultimate
is bein taken in this return,
and if there is any ultimate
,
whether as a result of trial or
settlement, an appropriate clall
12
Cleveland Brothers Equipment
10,000.00
500.00
TOTAL THIS PAGE 192,690.00
I hereby certify that to the best of my knowledge and belief the fore90ing is a just and true statement of debts, funeral
expenses and expenses of administration submitted to the estate as deductions lor Inheritanc~x purposes.
X SI~~TC~'A~Y ~~!d7
OFFICIAL USE ONLY
13
an Inc.
Miscellaneous
Debt
DEBTS AND DEDUCTIONS ARE ALLOWED IN THE SUM OF $
AT
PERCENT.
REGISTER. OF WILLS
DATE
, ,
'''',~
Unsatisfied liabilities incurred by the decedent prior to his/her death are deductible against his/her taxable estate.
In addition to debts incurred by the decedent or estate, other items are claimable including the cost of administration,
attorney fees, fiduciary fees, funeral and burial expenses including the cost of a burial lot, tombstone or grave marker.
GENERAL INHERITANCE TAX INFORMATION
,
All debts being claimed against an estate are subject to the approval of the Register of Wills with whom the
Inheritance Tax Return is filed. Evidence to support the decedent's or the estate's liabilitY for the debts being claimed
should be attached to this schedule.
A family exemption of $2,000 may be claimed by a spouse of a decedent who died domiciled in Pennsylvania.
If there is no spouse, or if the spouse has forfeited his/her rights, then any child of the decedent who is a member of
the same household can claim the exemption. In the event there is no such spouse or child, the exemption can be
claimed by a parent or parents who are members of the same household as the decedent.
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INSTRUCTIONS FOR COMPLETING SCHEDULE "F"
1. If the family exemption' is being claimed, indicate the claimant's name, address and his/her relationship to the
decedent. Enter "family exemption" in the remarks column and the amount claimed in the amount column.
2. Assign consecutive numbers to each item listed.
~. Enter the date on which each debt was incurred and/or paid.
4. Enter the names of each payee.
5. Provide a brief explanation in the remarks column for each debt claimed.
6. Enter the amount of each debt beinQ claimed.
7. The form must be signed by the person who has assumed the responsibility for paying the debts.
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LAW OFFICE:S
Me NEES,WAI.I.ACE & NURICK
100 PINE:, STREET
P. O. BOX. 1166
HARRISBURG, PA. 17108
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~"'/'\f~r'r\' - j'
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Register of Wills
Cumberland County Court
Carlisle, PA 17013
House
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interests in the Cleveland Brothers stock held in trust shall
be 460.3 shares with respect to each child of Jean C. Kirchhoff
and 690 shares with respect to each child of Jay W. Cleveland.
In order to provide for the per capita equalization required
under the will of Royal E. Cleveland, the children of Jean C.
Kirchhoff shall be entitled to all cash held in the trust
until each has cash in the amount of $76,720, after which all
cash or the property held in trust shall be divided equally
among the beneficial interests of the five children of Jean C.
Kirchhoff and Jay W. Cleveland.
with respect to distributions, the parties agree that the
distributions of Cleveland Brothers stock shall be made to the
beneficiaries in the manner required under the will of Royal E.
Cleveland. All cash held in trust shall, however, be considered
as a reserve for the payment of the federal estate tax liability
which is due, and interest and other payments with respect to
said liability shall be made from the cash fund thus created,
as well as from proceeds of the redemption of Cleveland
Brothers stock provided for in the Redemption Agreement between
Trust GC and Cleveland Brothers which is being entered into
simultaneously with the entry into this agreement.
5. Waiver of Accounting and Release - The parties hereto
waive any court or other accounting of the administration of
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- 3 -
J REV. 1547EX (I-B21'
BUREAU OF EXAMINATION \ NOTICE OF INHERITANCE TAX ASSESSMENT
PENNSYLVANIA DEPARTMENT OF REVENUE APPRAISEMENT. ALLOWANCE DR DISALLOWANCE CONTROL ND. 101
HARRi5~'u~g~ p~32; 7105 ~ DEDUCT~ONS~:: ASSESSMENT OF TAX DATE -30-82
ESTATE OF CLEVELAND ROYAL E FILE NO. 21 80-0468
DATE OF DEATH 06-12-80 ..,J:.OJ.lNTY CUHIlJl.Ill,.1lJjD
NOTE: TO INSURE PROPER CREOIT TO YOUR ACCOUNT SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX
PAYMENT TO THE REGISTER OF WILLS OF THE ABOVE COUNTY. MAKE CHECKS PAYABLE TD "REGISTER OF WILLS.
AGENT." IF TAX PAVMENTS ARE MADE WITHIN 3 MONTHS OF THE DECEDENT'S DATE OF DEATH. A DISCOUNT
DF 5% DF THE TAX PAID MAV BE DEDUCTED.
PA 17101
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
ARTHUR L
100 PINE
HBG
BERGER ESQ
ST
<;:l,!~ J..!-9~c:; _ ~HJ~ _L!N.E. _ _ _ - - . . - . . . - . - . . - . - - - . - . - - - - . - - - - - - - - - . . . - - . - - . - - - - - - - .
NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEOUCTIONS AND ASSESSMENT OF TAX
ESTATE OF CLEVELAND
ROYAL
E FILE NO.21 80-0468
ACN 101
DATE 08-30-82
TAX RETURN WAS:
1 ACCEPTED AS FILED 1 X I CHANGED - SEE ATTACHED NOTICE
APPRAISED VALUE OF ESTATE:
1. Real Estate ISchedule AI
2. Stocks and Bonds ISchedule BI
3, Closely Held Stock/Partnership Interest (Schedule Cl
4. Mortgages and Notes (Schedule D)
S. Cash & Miscellaneous Personal Property (Schedule El
6. Jomtly Owned Property (Schedule F)
7. Transfers (Schedule Gl
8. Total Gross Assets
1 11 .00
I 21 .00
131 2,136,087.00
1 4) .DO
1 5) 128,935.00
I 61 .00
171 .00
181
2,265,022.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/Miscellaneous
Expenses ISchedule HI
10. Debts/Mortgages/Liens ISchedule II
11. Total Deductions
12. Net Value of Estate
13. Charitable BeCluests (Schedule J)
14. Net Value Subject to Tax
I 9) 192,690.00
(10) .00
1111
112)
(13)
1141
192,690.00
2,072,332.00
.00
2,072,332.00
ASSESSMENT OF TAX:
15. Amount of line 14 taxable at 6% rate
16. Amount of line 14 taxable at 15% rate
17. PrinCIpal Tax Due
TAX CREDITS:
(15) 2,072,332.00 X.06=
116) .00 K15=
1171
124,339.92
.00
124,339.92
PAYMENT
DATE
RECEIPT
#
DISCOUNT 1+)
INTEREST 1-1
AMOUNT PAID
03-11-81
C~
THIS ASSESSMENT IS BASED ON: ORIGINAL AND 1 SUPPLEMENTALJ TOTAL TAX CREDIT
NO INTEREST IS DUE IF PAID BY 08-02-82 I BALANCE OF TAX DUE
IF PAID AFTER DATE INDICATED SEE REVERSE FOR INSTRUCTIONS,
000544
049701
.00
7,528.42-
34,017.00
59,491. 00
85,979.58
38,360.34
(If Balance Due is less than $1.00 no payment is required)
RET AIN THIS PORTION FOR YOUR RECORDS
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INFORMATION
This document is the Nolice requIred to be given under Section 709 of the Inheritance and Estate Tax Act
of 196 I (72 P.S, section 24851.
If the tax is paid within three (3) months after the decedent's death. a discount of 5% of the tax paid is allowed.
Inheritance Tax becomes delinquent nine (9) months after the decedent's death. Interest is charged at the
rate of six (6) percent per annum on the amount of unpaid tax. (SEE EXAMPLE BELOW)
EXAMPLE: If a balance of tax due of $2.000.00 is in a delinquent status from 3-3-80. and payment is made
on 5- 23-80. the interest is calculated as indicated below:
STEP 1
Oetermine the rate of
interest from the table below.
STEP 2
Multiply the balance of
tax due by the rate of
interest.
STEP 3
Add the interest
to the balance .of
tax due.
IntereS! from 3-03-80 to 5-23-80
Results in:
Balance of tax due
Rate of int€!rest
INTEREST
S2,OOO.OO
x ,01335
S 26.70
8alanee of tax due S2.000.00
Plus Interest to
Oate of Payment (+1 $ 26,70
TOTAL tax and
interest to Date
of Payment S2.026.70
.010
= + ,00335
.01335
2 Months ;::
20 Days
Rate of interest
=
----~----------------------------------------------------------------
I month .005 4 months ,020 7 months .035 , 0 months ,050
2 months .010 5 months .025 B months .040 11 months .055
3 months .015 6 months ,030 9 months ,045 12 months ,060
I day .00017 II days .00186 2 I days .00352
2 days .00034 12 days .00203 22 days .00369
3 days .00051 13 days .00220 23 days ,00386
4 days .00068 14 days ,00237 24 days ,00403
5 days .00085 15 days .00250 25 days ,00420
6 days .00101 16 days .00267 26 days .00437
7 da."s .00118 17 days .00284 27 days .00454
8 days ,00135 18 days .00301 28 days .00471
9 days .00152 19 days .0031S 29 days .00488
I 0 days .00169 20 days .00335 30 days .00500
------------------~--------------------------------------------------
Any party in interest, Including the Commonwealth and the personal representative. not satisfied with the
ilppraisement and assessment may object within sixty (So) days after receipt of this Notice ilS provided by
Section 100 I of the Inheritance and Estate Tax Act ot 1961 172 P,S, sec. 2485 - 10011.
MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT"
OETACH THE TOP PORTION OF THIS FORM ANO SU8MIT WITH YOUR PAYMENT TO THE REGISTER OF WILLS FOR
THE COUNTY SHOWN ON THE REVERSE. SEE THE INHERITANCE TAX INSTRUCTION 800K FOR AOORESS,
EDWARD C.FIRST, JR.
ROoCRr H.ORISWOlD
...05[5 K. ROStNBtRO
JA"'U W.HAGAR
ARTHUR l.BtRGCR
FRANClS B. HAAS. JR.
G,THO...AS ...ILLER
DONALD RWAISCl
RICHARD R.l.EFCVER
J.THO"'Al' MENAIl.ER
ClYOEW....tINlYRC
S,otRNt s...nH
ROOJ.PtRA
tOWARD W. ROTllMAN
ROBtRT A.Mlll.S
w. JEFF'RY JAMOUNEAU
HCRBERT R. NURICK
DAVID E.l.tHMAN
NORMAN J. WHITE
F. MURRAY BRYAN
RICHARD W. STEVENSON
WIl.l.IAM A. CHESNUTT
HENRY R, M"'NICHOl.AS
WIl.l.IAM .... YOUNG. JR.
\
ROBERT M,CHCRRY
OAVlO B, DISNEY
It l.tC ROUSSEL
MAURICt A.FRAnR
C. GRAINGER BOWMAN
JOItN 5. OYLER
OUANO M,LANTZ
HARVtY F'RtEOtNDtRG
tOWARD J. RltHL
JASON S.SHAPmo
tRlC l..DROSSMAN
ROBtRT O. STETl'
TERRY R. DOSSERT
MARY JANE F'ORBES
JEFFREya.Cl.AY
DAVID M. KLEPPINGtR
NEAl. 5.WEST
JESSltL.S...ITH
PRUCt A.FEl.OMAN
KYUNG'OON YU
RANDOLPH M. BAKtR
JIl.l. M. BECKMAN
FRANKLIN A.MILtS,JR.
McNEES, WALLACE & NUR1CK
ATTORNEYS AT LAW
"tRLING O. Mr.NUS
I"U-IQIi"
DAVID M.WAl.L..ACt
1"42-1867
100 PINE STREET
P. O. BOX 1166
GILBtnTNunlCI'.
JAMU It. DoostR
HARRY H.rRANK
JtFFERSON C. BA.RNHART
JAMU H.KING
OF COUN!lCl.
HARRISeURG, PA.1710e-lIse
TnEPHOHt (717) 232-8000
February 17, 1983
WASHINGTON OFFICE
1333 NEW HAMPSHIRE AVE.,N. W,
WASHINGTON, O. C. 20036
TtLEPHONE (202) 659-5157
JOHN C.FuotSCO
In reo
ESTATE OF ROYAL E. CLEVELAND
Register of Wills of Cumberland County
Cumberland County Court House
Carlisle, PA 17013
Gentlemen:
It has been ascertained that the Estate of Royal E. Cleveland
underpaid the Pennsylvania estate tax owed by it by the amount of
$77.25. We are therefore enclosing a check in this amount, and we
would appreciate your sending us immediately the necessary receipt
for transmittal to the Internal Revenue Service.
Sincerely,
McNEES. WALLACE & NURICK
BY~.~
ALB/v1h
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Enclosure - check
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COMMONWEALTH OF PENNSYLVANIA
IlEI,^,lTMHlT OF Ie.VENlI.
DUREAU OF EXAMINATION
P.O. DOX 0327
IIAnRISnURC, I'A 11105
Cleveland
I~O'flC. OF PETERMINATlON AND ACN 202
ASSESSMENT OF PI:NNSYLVJINIA
~STJ\'fE TM< \lASED ON FWE:lI\I.
CLOSING LETTER
Board of ApPGllls Dod~loll llAIE ^unll~ j'? 'I q;1~
FilE NUMBER ~.l...BU-[JZibB
ESTATE OF
PATE OF DEATH 06-21-80 COUNTY Cumberland
NOTE: TO INSURE PROPER CREDITTO YOUR ACCOUNT SUUMlrTHE UPPErl PORTION OF THIS NOTICE WITH YOUlI TAX PAYMENTTO
. THE REGISTER OF WILLS OF THE ABOVE COUNTY. MAKE CHECKS PAYABLE TO "REGISTER OF WillS. AGENT:'
Alvin D. Cleveland
5300 PaxtOIl St,
Hbg, pA 17111
PLEASE RHUHN THIS
PORTION TO REGISTER OF
WilLS IF PAYMENT DUE
CUT ALONG THIS L1NO
x...............-.................................................................................................................................-.........................
NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIP. ESTATE TAX BASED' ON FEDERAL CLOSING lETIER
ESTATE OF Cleveland. Royal E. FilE NUMBER 21-80-0468 J\CN 202 OATE 8-2-83
ESTATE TAX DETERMINATION
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VI
94.176.00
1. Crodlt For Stote Deoth Taxes os Vorilied
2. Pennsylvania Inheritance Tax Alsessed
(Excluding Dlscaunt and/or Interest)
3. Inheritance Tax /isseued by Other States
or Terrltarles af tha Unltad States
(Excluding Discount ond/or Interest)
.c. Tatallnherltance Tox Assessed
, 5; Pennsylvania Estote Tax Due
6. Amouni 01 Pennsylvania Eslot;, Tox A"s"ssed
Bosed on Federal Eltote Tax Return
1. Additlanol Pennsylvania Estate Tax Due
TAX CREDITS:
52,OB7,90
4. .
42,088,10
.00
42,088.10
.
51,497.15
590.75
"
Paymen'
Dole
Receipt
Number
049701
070606
Interest (.)
Amaunt Paid
c=:. -02- D2
/,0,554.54
77.25 'vi
"
-142.33
02-17-83
Interest Is Charged From 02-17-83 08-18-83
At: the Ratell Applicable all outlined on the
H'vcre:B side of this fom.1:
, If Paid After Date indicated ses Reverlle eide
",': Calculation of Additional, Interellt. 1/7
s. '..1/~3
Talo! TalC Crodit
f!.olonco of Tox Due
Inlerost
40 489.46
1,598,64
127.44
Tolol Duo 1,726.08
(It BoT~nca OU'" III... thon $1.00 napaymenll. required)
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I X The Unitad Stat&s Estate Tax Rdurn (Farm 706)
The cammunication from tha Fedaral Governm&nt
conlinning the acceptanco af or changes to the
Fedaral Estata Tax Return
Amount of credit for State. death taxes (as verified)
Pennsylvania Inharitanca tax os sassed
(axcluding any discount and/or interast)
4. Normal inherltanca tax paid to other Statas or
Territorias af the United States (axcludlng
any discaunt and/or Interast) .
Total inheritanca tax credits (Iln& itam 3 plus Iin& item 4)
Tolalliabillty far Pennsylvania estate tax (lin& item 2
minus IIn& Item 5)
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7:
I., 8
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REY-413 tll.'~
COMIIONWEAL TH OF PENHSYLVANIA
OJiPARTMEHT OF REVENUE
BUREAU OF FIELD OPE RA TIONS
INHERITANCE TAX SECTION
OFFICIAL NOTICE OF DETERMINATION
AND ASSESSMENT OF PENNSYLVANIA
ESTATE TAX
TO:
Alvin D. Cleveland.
5300 Paxton Street
Hbg, PA
J. W.
AugU!E-2.0 1983
Royal E. Cleveland
21-80-0468
Cumberland
06-12-80
DATE:
ESTATE OF:
FILE NO:
COUNTY OF:
DATE OF DEATH:
2.
3.
$ 1,162',264,00
$ '42,785.00
$ 51,497.15
$ .00
$ 51,497.15
$ -0-
(.
5.
6.
NOT E: Campl&te Iin& Items 7 and 8 ONLY wh&n determination
Is basad on Fed.ral Closing Letter
Amaunt of Pennsylvania estata tax a...ss.d an datermination
dated
Additian (reductian) to Pennsylvania estat& tax (IIn& Item 6
minus line item 7)
...
-0-
$
$.
Determination pr.pared by:
Oat&:
j------------------------------------------------------------------------------~---------,
B. ASSESSMENT:
1. Pennsylvania Estata Tax reflected an:
Iina itam A (6)
Iin. it.m A (8)
2. Le.. credits:
DATE OF PAYMENT AMOUNT PAID
$
. INTER.EE- CREDIT
($ ) =
($ I ) =
($ I =
$
3. Balance of Pennsylvania estate tax due
Interest Is dua at tho rate 01 six (6) p&rcent per annum Irom
ta tho date af paymOtlt.
Assessment prepared by:
AGENT FOR THE COMMONWEALTH
Date:
SEE REVERSE SIDE FOR INSTRUCTIONS
_ _ _ _._ ~_ ._. __~. ..,~.. ,..__ .H"_ ,.__ .-.- P"'.. .-..~ - ..-- .-.- -- - - -- - - - -- -- - - - ----
--." --
--
-
-.
--
COMMONWEALTH OF PENNSYLVANIA
'NoLo 972A Q DEPARTMENT OF REVENUE
..: '1:tl'FICIAL RECEIPT' PENNSYLVANIA INHERITANCE AND ESTATE TAX
,nw.\lG21K
RECEIVED FIlDM:
r_._J.~_ W...C.lonland... __._______.=-1
___._O/.O ._..Arthrur. I.. BeJ:9U ._EII......___.
__100Pin..Str..t,- BOJC;_n~~_____
__HardaburtJ .__'&.___17108---.---
L . ~
ESTATE INFORMATION:
FILE NUMBER
NAME OF DECEDENT
LAST MI
DATE OF PAYMENT
POSTMARK DATE
COUNTY ('I'
DATE OF DEATH June 12 1980
REMARKS
ai~. 2g'2/83
SEAL
..- ~,...'.'--' .......
... --
- _.",J'
..- =--, -----
m
~
-.. .......;...~,
..:"..... '. ". '-,..:..."....'.~..:......'l.:'.i....<<.......l
',,' , ,. ",l<;<'.';/!~'_
~ . .".'"
, .'.'
'. '~,... ~ .':&.. , ' '; :,j
m AMOUNT
1. 726.00
1.726.00
-
.' II
.1- ) l!!
:;tp; 7-~ fl
.. __- ____1
Assessment Control No,
'D1"'nh""',,,
ACN 202
GTOTAL AMOUNT PAID
RECEIVED BY
, " ,/
. . -- /. < /-:~~':~E
('
-- -- -.-. ----.----- - - -- -_.- - --....- -'- .---- - -- - - --- -- ---
,,' ..
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-
_n
y
R!". I147EX (07-84) ~
COMMOHW[AtTt1 or PEtI"mV''''I,I. NOTICE OF I....ERITANCE TAX
OEPAR'MUl 0' REYENUE ' . ACN 101
'U",AU 0' "co",,, ",,,,","T .~ . APPRAISEMENT. ALLDWANCE OR DISALLOWANCE
po 'ox no, DF DEDUCTIONS. AND ASSESSMENT OF TAX 2 20 85
11AMKI.UURG,.... lllO~ DATE - -
ESTATE OF Cleveland, Royal E. FILE I<<l. 21-80-0468
DATE OF DEATH 6-12-80 COUNTY 111 pltn!::.'.,::.;.",,-.,.;,.
I<<lTE: TD INSURE PROFER CREDIT TO YDUR ACCOUNT SU8MIT THE UPPER PDRrlDN DF THIS I<<lTICE WITH YOUR TAX
PAYMENT TO THE REGISTER OF WILLS OF THE A8DVE COUNTY. MAKE CHECKS PAYAQLE TD "REGISTER OF WILLS,
AQENTII .
Arthur L. Berger, Esq.
100 pine Street
Harrisburg, PA 17101
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
Amouot RemiUed to Rlgistlr of Wills
~I,J,!: _A~9t'l~ _ ,!:H)~ _L!~E. _ . . .-:- _ !'I~!~I~( ~Q.y!~R_ !,c?~,!:19~. ~Q.R. Y9~~ . R.E_C~~!.>~ _:c. - - . - - . . - . - . - .
ALLOWANCE OR DISALLOWANCE OF DEDUC710NS AND ASSESSMENT DF TAX
I<<lTICE OF INHERITANCE TAX APPRAISEMENT,
REV. 1547EX (07-84)
ESTATE DF Cleveland, Royal E.
FILE I<<l. 21-80-0468
ACN 101
DATE 2-20-B5
TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE M'TACIIED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE DF RETURN BASED DN: SUPPLEMENTAL RETURN
1. Rell Estlte (Schedule A) ( 11
2. Stocks and Bonds (Schedule BI ( 21
3. Closely Helo Stocklp.rtnershlP lo...est (Schedule CI ( 31
4. Mo,tglges/Notes Receivable (Schedule 01 ( 41
5. Clsh/8lnk Dlposlts/MlSc. Persofllll Property (Schedule E) (51 185.515.00
6. JOlnUy Owned Property (Schedule F) ( 61
7. Trlnsfers (Schedule GI ( 71
B. Tolal Assets ( B) 185,515.00'
APPRDVED DEDUCTIDNS AND EXEMPTIONS:
9, Funeral Exponses/Admlnistrati....e Costs/Miscellaneous
Expenses (Schedule HI
10. Debts/Mortglge Li.bllltiesIL,eos (Schedule I)
11. T oLlI Deductions
12. Net Vllue of TlX Return
13. Chlritlble/Governmeotll Bequests (Schedule JI
14. Net Vllu. 01 Eot.te SUbject to Tlx
I<<lTE: If.n ........nt w.. t..uld pr.vlou.ly, lInes 14. 15.nd/or 18 .nd 17 wIll
reflect figure. that Include the tot.l of.n.L ,..turn. ......ed to d.t..
ASSESSMENT OF TAX:
15. Amount of linl 14 laxoble "' 6% rltl
16, Amount of lins 14 tJxable It 15% rile
17. PrincipII Tax DUD
TAX CREDITS:
( 9)
(101
127,084.00
840,076.00
(111
(12)
(13)
(141
967,160.00
- 781,645.00
.00
1,290,687.00
(151
(161
743,426.33
x.06-
X. 15=
(17)
44,605.58
44.605.58
PAYMENT RECEIPT DISCOUNT (+)
DATE # INTEREST H
3-11-81
8-2-82 882.16 -
2-17-83
8-16-83
7-26-84 REFUND
.. CREDIT IS REFUNDABLE.
AMOUNT PAID
. IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION
OF ADDITIONAL INTEREST
34,017 .00
59,491. 00
77.25
1,726.00
42,357.79 -
TOTAL TAX CREDIT
8ALANCE OF TAX DUE
INTEREST
TOTAL DUE
III allance DUI i. II.' thin $1.00 no poymlnl io required)
52,071. 30
REV.1470 EX 15.841
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF EXAMINATION *
P. O. BOX B327
HARRISBURG. PA 17105 .',
INHERITANCE TAX
EXPLANATION OF CHANGES
DECEDENT'S NAME ,":6--.J<e&/,<-cf? ;''-It;?-;,,
~""",~",:::~~
ITEM
SCHEDULE NO.
.z-f.~-
-'#- ---j
,-
t~'#~"';:~
,'-
"
FILE NO. ..:)/-,.ftJ--<;/G
ACN
EXPLANATION OF CHANGES
E
.~'. "'. .'~ . .<.... .
. '-,' / '1'. ...........r .'~ .".~. . ./.--. .~ '," .:,.'.:..-. ~
_,(:':'2-'~r;..(./"....~~~ _:-r~:'-'&:'>r . /..:,:::':.,';''1:1/:_''
..;;;;d;- . 4/ .' /..1'5 S ./ -.~ ::;:;;.--
.-/'1-' -c--"""""<-I...__ / ,.' / ,-...... ,
~
....--.::~...,...A____~.,
~;-; "..........;;.v-,r....~,
/~/
'7
"fI' .'>' . .;<~.' . /."' . /;:- ~'~ < .. .. ~,~ -9';-
.2':::::::'"f?:=2:~7Jt/~/~
-~ r~<-7~:",xL '~7 ~ ~.. .
76'~ _A.S-j'W<~.C;"'''f~t:J" :'~~$-C.~- ~?7.0' _-':.:J..:5: ~.
/7
/? '';i
~""''',,..
_:/":,~......,.;;.;~;i,-/~ ___~~.,e~.~
~ ,/
~~ p) ....~I <"'/L' . ':- ../' #~&p. ... 4 ..."If')
..v.:'~-fl'/:.<rA- -"'7"" '/:' /' - .-~??~~ - /~ /7..5;
(/._'l..;;.orrt."l"..r.....l..--,., , to-,., ,~~~ _
, ' -
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Clevel and, Royal E.
Pile Number 21-8~-0~68
Inheritance Tax Calculation
. ----------
Cleveland Stock
Less % (less Family Exemption)
$1,950,000.00
-1.157,850.00
Taxable Value of Trust
Subject to Term Certain
Interests for Grandchildren
$ 792.150.00
1/5 = $158,430
4 = $39,607.50
L.A. Cleveland $39,607.50 X .158027 = $ 6,259.05
J.W. Cleveland, Jr. $39,607.50 X .214009 = $ 8,410.36
K.J. Kirchhoff $39,607.50 X .158027 = $ 6,259.05
K.M. Kirchhoff $39,607.50 X .240588 = $ 9,529.09
'LT. Kirchhoff $39,607.50 X .315054 = $12,478.50
L.A. Cleveland $39.607.50 X .240588 = $ 9,529.09
J.W. Cleveland, Jr. 539,607.50 X .291081 = $11,528.99
K.J. Kirchhoff $39,607.50 X .240588 = $ 9,529.09
K.M. Kirchhoff $39,607.50 X .315054 = 512,478.50
W. T. Kirchhoff $39,607.50 X .382218 = $15,138.70
L.A. Cleveland $39,607.50 X .291081 = $11,528.99
J .11. Cleveland, Jr. $39.607.50 X .338217 = $13,395.93
K.J. Kirchhoff $39,607.50 X .291081 = $11,528.99
K.M. Kirchhof $39,607.50 X .360596 = $14,282.31
W. T. Kirchhoff $39,607.50 X .423294 = $16,765.62
L.A. Cleveland $39,607.50 X .338217 = $13,395.93
J.W. Cleveland, Jr. $39,607.50 X .382218 = $15,138.70
K. J. Kirchhoff $39,607.50 X .338217 = $13,395.93
K. ~l. Kirchhoff $39,607.50 X .403109 = $15,966.14
W. T. Kirchhoff $39,607.50 X .461639 = iH.,l~,-.~_L
Total Taxable Value @ 6% $244,889.33
Gross Assets
Less:
1) Cleveland Brothers Stock
2) Family Exemption
$2,450,537.00
1,950,000
2,000
Balance Taxable @ 6%
::l~ 51.~ OJ2.lL,. 0 0
$ 498.537.00
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF EXAMINATION
P. 0, BOX B327
HARRISBURG. PA 17105
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
ACN 201
DATE 04-21-86
ESTATE OF
C LEVELANO
ROY AL
E
FILE NUMBER 21 80- 0468
OATEOF DEATH 06-12-80 COUNTY CUMBERLAND
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO
THE REGISTER OF WILLS OF THE ABOVE COUNTY, MAKE CHECKS PAYABLE TO "REGISTER OF WILLS. AGENT,"
ART liJR L llcRGER ESQ PLEASE RETURN THIS
100 PlNE ST PORTION TO REGISTER OF
HBG PA 11101 WILLS IF PAYMENT IS DUE
AMOUNT REMITTED
$
~~~I~~~~G3~!~~~~______~~~~~~9~~!~~~~!~~~~~~~~~~~----------------------
NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN
ESTATE OF CLEVELANO ROYAL E FILE 21 80-0468 ACN 201 DATE 04-21-86
NUMBER
ESTATE TAX DETERMINATION AND ASSESSMENT
1. Credit For State Death Taxes as Ve,ified 1- 34,011.00
2. Pennsylvania Inheritance Tax Assessed 2, 44,605.58
(Excluding Discount and/or Interest)
3, Inheritance Tax Assessed by Other States .00
or Territories of the United States 3.
(Excluding Discount and/or interest)
4, Total Inheritance Tax Assessed 4. 44,605.58
(Line 2 plus Line 3)
5. Pennsylvania Estate Tax Due 5, .00
(Lioe 1 minus Line 41
TAX CREDITS:
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Total Due .
(If Balance Due is less than $1. no payment is reQuiredl
PurpOSe of Notice:
To Remit Payment:
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Objections:
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ARTHUR \,. BERGER
FRANCIS 8,H"",S,JR,
(j, THOM"'~ MILLER
CONALD R.WAIStL
RICHARD R,\'trE:vtR
J, THO,,",AS MENAIIER
CLYDE w. MCINTYRE
S, BERNE SMITH
ROO J, PERA
tOWARD W, ROTHMAN
ROBERT" "'ILLS
W, JEF'rln JAMOUNE,A,U
HtRBERT R, NURlCK
0......10 [, LEHMAN
NORMAN I. WHITE
r, MURRAY BRYAN
RICHARD W, STtVEHSDH
WILL'''''' ,.. CHESNUTT
HeNRY R. """'NICHOLAS
WILLIAM M. VDUNG, JR.
RoeE:RT M,CHCRRY
DAVID B,015HEY
H. LEE RDuSStL
MAURICE ".FRATER
C, GRAINGER BOWMAN
(. s,,(
5TERLIHG G. MCNEes ";(~'J0
1923",959
JOHN s.onER
DCLANO tool, LANTZ
H...RVty rlU:tDENBtRG
tOWARD J RIEHL
JASON S,SHAPIRO
tRlC \.,BROSSM"H
ROBERT Q.SftTS
TERRY R,BOSSERT
M"RV JANE FORBES
JEHRE:YB.CLAY
DAVID ,""IILEPPINGER
NEAL s,wtST
JESSIE: L,SMllH
BRUce A,rE:LOMAN
FRAtIl\LIN A,M1LES,JR,
MICHAeL A, oaCTROW
M1CHAt\.G,J.ARMAN
STE:PHEN "'-,MOORE
DAN'- S. SCADUTO
BARBARA 5, KAHO!;
E;L1ZABE;TH A,OOUGHERTY
ALAN R, BOYNTCN,JR.
0,l,R1 r,1tNKOWSKl
OlANtlol,TOKARSK1
JAMES J,OOOO'O
McNEES. WALLACE & NURICK
ATTORNEYS AT LAW
DAVID M, WALL,I,Ct
'9<4l.u~e1
100 PINE STRE.E.T
p, 0, BOX 1166
RETIRED p^RTNEns
HARRISBURG. PA. 17\OB.1I66
HAHRf lI.rRMIK
JAMES II, BoosER
JAMES W, HAGAR
JAMtS H.IIING
TUEPHONE (717) 232. BOOO
June 24, 1986
or COUNsEL
GILBERT NURICK
EDWARD c,rIRST,JR,
ROSERT H. GRISWOLD
JEHERSON c.BARrlHAAT
SAMUEL A.SCHRECIIENG,I,UST,JR,
Ms. Mary C. Lewis
Clerk of Orpbans' Court Division
Court of Common Pleas of cumberland
County, Pennsylvania
cumberland County Court House
Public Square
Carlisle, PA 17013
Re: Estate of Royal E. Cleveland, Deceased - Petition to Combine
Testamentary Trusts
:i
Dear Ms. Lewis:
Enclosed is tbe Petition to Combine Trusts in accordance witb 20 Pa. C.S.
~7192 wbicb we bereby file on bebalf of our client, tbe co-trustees of tbe
testamentary trusts establisbed under tbe Will of Royal E. Cleveland, deceased,
wbicb was entered into probate in Cumberland County, Pennsylvania, on July 14,
1980 (No. 21-80-0468). Attacbed to tbis Petition are tbe proposed Decree and
Exbbits "A" tbrough "H." Exbibits" A" and "B" are tbe Wills of Royal E.
Cleveland and Alvina D. Cleveland, respectively. Exhibit "c" is a letter from
Robert W. Cleveland declining appointment as trustee to succeed Alvina D.
Cleveland after ber death in February, 1985. Exhibit "D" is the consent to
this Petition signed by William T. Kirchhoff and Jean C. Kirchboff on behalf
of their minor child, William T. Kirchhoff, Jr., wbo is a beneficiary of the
two trusts in question. Exhibits "E" through "H" are the consents of each
of the other beneficiaries of these trusts, all of whom are ~ juris. Since
all of tbe parties in interest have consented to tbis Petition, other than
the minor child, William T. Kirchhoff, Jr., and a copy of the Petition bas
been delivered to the parents of William T. Kirchboff, Jr., who have consented
to the Petition, notice and service or the Petition bas been satisfied in
accordance with Cumberland County Orphans' Court Rule 3.5. Also enclosed is
our check in tbe amount of $20.00 made payable to the Register of Wills,
cumberland County, which we hereby remit in payment of tbe filing fees for
filing the enclosed Petition.
I....
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
No. 21-80-0468
Estate of ROYAL E. CLEVELAND, Deceased
. rIJ- \~
Now" this') 7 day of ", 1986, upon consideration
--
of the annexed petition, it is hereby ORDERED AND DECREED that
the five (5) trusts created under Item 3(e) and the five (5)
trusts created under Item 4 of the Will of Royal E. Cleveland
be consolidated into five (5) trusts in accordance with 20 Pa.
C.S. ~7l92. One of the five (5) resulting trusts shall be held
for the benefit of each of Karen J. Kirchhoff, Kathryn M. Kirchhoff,
William T. Kirchhoff, Jr., Laura A. Cleveland. and Jay W. Cleveland,
Jr., with the administration and distribution of each controlled
by the terms of Item 4 of the Will of Royal E. Cleveland, deceased.
This combination of trusts shall be effective as of August 31,
1986.
By the Court:
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entered into probate in cumberland county, Pennsylvania on
September 4, 1985. A true and correct copy of this will is
attached hereto as Exhibit "B".
3. By ITEM 9 of testator's Will, Royal E. Cleveland
named his wife, Alvina D. Cleveland, his son,' J. W. cleveland,
and his son-in-law William T. Kirchhoff, as co-trustees of all
trusts established under his will. ITEM 9 also provides that
the decedent's brother, Robert W. Cleveland, would serve in the
place of any of the named trustees who was unable or unwilling
to serve and that if Robert W. Cleveland was also unable or
unwilling to serve, no successor would be appointed in his
place. By letter dated February 15, 1986, a copy of which is
attached hereto as Exhibit "C", Robert W. Cleveland declined
appointment as trustee to succeed Alvina D. Cleveland.
deceased, thereby leaving J. W. Cleveland and William T.
Kirchhoff as the sole remaining co-trustees.
4. By ITEM 3 of testator's Will, Royal E. Cleveland
directed that two trusts be established to be known as Trusts A
and B. Trust A was a "marital deduction trust" for the benefit
of Alvina D. Cleveland. That trust was terminated during the
lifetime of Alvina D. Cleveland by her invasion and withdrawal
of all funds from that trust in accordance with ITEM 3(b) of
testator's will. By ITEMS 3(a) and 3(c) all of the income of
Trust B was to be distributed to Alvina D. Cleveland for her
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lifetime and the principal of Trust B could be invaded, at the
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trustee's discretion, in accordance with the standards for
invasion set forth in ITEM 3(c). The administration of Trust B
continues and it is a currently funded trust.
5. By ITEM 3(e) of his will, the testator directed that
after the death of his wife, Alvina D. Cleveland, the total
,
property then held in Trust B should be divided into five (5)
equal parts, with one such part held in trust for each of his
five named grandchildren (these five (5) trusts are referred to
collectively as "Trust B"). ITEM 3(e) also provided that the
share of any grandchild who predeceased Alvina D. Cleveland
should be distributed per stirpes among the other grandchildren
and their living children. All five (5) of the named
grandchildren of Royal E. Cleveland survived Alvina D.
Cleveland and all are living on the date hereof.
6. By ITEM 3(f) of his will, the testator directed that
.I
1
each grandchild should receive annually the entire net income
from his trust and such portions of the principal as are
required for the comfortable support and education of the
grandchild and his family, and to meet needs of an emergency
nature such as serious illness, taking into account other
sources of support available to the grandchild and his family.
7. By ITEM 3(g) of his will, the testator directed the
trustees to distribute to each grandchild for whom a trust had
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been established, when he attains the age of twenty-one (21)
years, twenty-five per cent (25%) of the property held in
trust 1 when he attains the age of twenty-four (24) years,
thirty-three and one-third per cent (33 1/3%) of the property
then held in trust; when he attains the age of twenty-six (26)
years, fifty per cent (50%) of the property then held in trust1
and when he attains the age of twenty-eight (28) years, the
entire remaining property held in trust for him.
8. By ITEM 3(h) of his will, the testator directed that
in the event that any of his grandchildren died before
receiving the entire amount held in trust for him, the amount
held in his trust at his death should be distributed equally
among those of his children who survive him. ITEM 3(h) further
provides that if no such children survive that grandchild, that
grandchild's property should be distributed per stirpes among
the other grandchildren for whom a trust had been established
and their issue.
9. By ITEM 4 of his will, the testator established a
third trust for the benefit of his five (5) named
grandchildren. ITEM 4 provides that the proceeds from the sale
of testator's stock in Cleveland Brothers Equipment Company,
Inc., to be sold pursuant to a certain stock redemption
agreement, should be divided into five (5) equal portions, with
one such portion or share held in trust for each of testator's
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five named grandchildren (these five trusts are referred to
collectively as "Trust GC"). ITEM 4 also provides that any
stock not redeemed is to be allocated one-half (1/2) to the
trusts for Jean C. Kirchhoff's children and one-half (1/2) to
the trusts for Jay W. Cleveland's children, with cash
adjustments to be made to equalize the five (5) trusts, and
that the share of any grandchild who predeceased the testator
should be distributed per stirpes among the other grandchildren
and their living children. The grandchildren named are the
same persons as named in ITEM 3(e) of testator's Will, all of
whom survived the testator, and the equal division of assets
between five (5) trusts is also the same.
10. By ITEM 4(a) of his will, the testator directed that
each grandchild should receive annually the entire net income
from his trust and such portions of the principal as required
for the comfortable support and education of the grandchild and
his family. and to meet needs of an emergency nature such as
serious illness, taking into account other sources of support
available to the grandchild and his family. This provision is
identical to ITEM 3(f) of testator's Will.
11. By ITEM 4(b) of his will, the testator directed the
trustees to distribute to each grandchild for whom a trust had
been established, when he attains the age of twenty-one (21)
years, twenty-five per cent (25%) of the property held in
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trust; when he attains the age of twenty-four (24) years,
thirty-three and one-third per cent (33 1/3%) of the property
then held in trust; when he attains the age of twenty-six (26)
years, fifty per cent (50%) of the property then held in trust;
and when he attains the age of twenty-eight (28) years, the
entire remaining property held in t.rust for him. This
provision is identical to ITEM 3(g) of testator's will.
12. By ITEM 4(C) of his will, the testator directed that
in the event that any of his grandchildren died before
receiving the entire amount held in trust for him, the amount
held in his trust at his death should be distributed equally
among those of his children who survive him. ITEM 4(C) further
provides that if no such children survive that grandchild, that
grandchild's property should be distributed per stirpes among
the other grandchildren for whom a trust had been established
and their issue. This provision is identical to ITEM 3(h) of
testator's will.
13. Testator died leaving two children, Jay W. Cleveland
and Jean C. Kirchhoff, and five (5) grandchildren, being the
persons named in ITEMS 3(e) and 4 of testator's Will..
14. At present the parties in interest (grandchildren)
are as follows:
(a) Karen J. Kirchhoff
(b) Kathryn M. Kirchhoff
(Born 11/24/64)
(Born 04/24/67)
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(c) William T. Kirchhoff, Jr. (Born 12/04/70)
(d) Laura A. Cleveland (Born 02/28/64)
(e) Jay W. Cleveland, Jr. (Born 09/25/66)
Karen J. Kirchhoff, Kathryn M. Kir.chhoff and William T.
Kirchoff, Jr. are the children of Jean C. Kirchhoff. Laura A.
Cleveland and Jay W. Cleveland, Jr. are the children of Jay W.
Cleveland. William T. Kirchhoff, Jr., a minor. presently
resides with his parents at 1713 Olmsted Way, Camp Hill,
Pennsylvania, 17011.
15. The assets of Trust GC, established under ITEM 4 of
testator's Will consist of Cleveland Brothers Equipment
Company, Inc. stock and a nominal amount of other investments.
Under the agreement referred to in Item 4, only a portion of
the stock of this corporation owned by the decedent at death
was redeemed. The redemption proceeds were used by the estate
to pay death taxes and administrative expenses in accordance
with the direction set forth in ITEM 4 of testator's Will. In
addition, in order to pay certain debts of the estate further
limited redemptions of the stock were made by voluntary
agreement, and certain funds were borrowed by the Estate and
Trust GC to pay such debts, with the obligation for repayment
of the borrowed funds falling as a burden on Trust GC, the
current obligor on such debt. Under current federal income tax
laws, and the current factual situation of the trust and its
beneficiaries, further redemptions of stock would be taxed as
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dividends for federal income tax purposes. There is no
existing market for sale of the stock since it is all closely
held. The stock owned by Trust GC represents only a minority
interest.
16. Inasmuch as the lifetime beneficiary of Trust B,
Alvina O. Cleveland, died on February 1, 1985, Trusts Band GC
now exist solely for the benefit of identical parties (the
grandchildren) and provide for identical methods of adminis-
tration and distribution, and the trustees for each trust are
the same persons.
17. Consents to the combination of trusts Band GC by all
adult parties in interest, for themselves and their heirs, and
by Jean C. Kirchhoff and William T. Kirchhoff, parents of
William T. Kirchhoff. Jr., the sole remaining grandchild who is
not sui iuris, are attached hereto as Exhibits "0" through "H".
18. The trustees hereby petition for the combination of
Trusts B (ITEM 3(e)-(h)) and GC (ITEM 4) for the following
reasons:
(a) The beneficiaries, as well as the admin-
istration and distribution terms of both trusts, are
identical. The trustees of both are the same two
persons. No meaningful interest is served by main-
taining the present ten (10) separate trusts, rather
than five (5) trusts, and no purposes for these
trusts will be defeated by the requested combination.
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Furthermore, no beneficiary will receive more or
less, or at different times, as a result of the
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(b) The combination of Trusts Band GC would
facilitate the distribution and administration of
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both trusts, particularly the allocations of stock
and the adjustments in cash required under ITEM 4 of
testator's Will to equalize the trusts for each
grandchild. Trust GC is presently without the cash
needed to equalize the trusts as directed in Item 4
of the Will and its only current source for such cash
would be the tax costly redemption of additional
shares of stock.
(c) Combination of Trusts Band GC would reduce
the costs of administering both trusts since at
present there are ten (10) trusts to be administered
(five for "Trust B" and five for "Trust GC") and a
combination would leave only five (5) trusts.
(d) combination of Trusts Band GC would create
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more diversified and stable trusts. The principal of
Trust B is primarily liquid assets. while the prin-
cipal of Trust GC is almost exclusively the non-
liquid closely held stock. Combination would allow
greater diversification of trust assets and would
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. HOYlIL E. CLEVELlIND
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I, nOYAL E. CLEVEL1\N'D, of cumberland county, Pennsylvania,
declare this to be my will and hereby revoke all prior wills and
codicils made by me.
1. I bequeath to my "ife, lIlvina D. Cleveland, all of my
property of a personal nature such as clothing, jewelry and the
like, plus any autol1)obiles. which I may own, together with the
insurance on all property passi!19 hereunder, if she survives me.
l'f my.wife does not survive me, I bequeath said property and the
insurance thereon equally between my children, Jay W. Cleveland and
Jean C. Kirchhoff. If e~ther Jay or Jean does not survive me, their
shares shall pass to their respective spouses, Sandra and William.
If either of said spouses is not then living, said share shall pass
to my other child or, if he is not then living, to his spouse. If
any question should arise as to the manner of distribution, it shall
be made on the basis of choices made by the beneficiaries in rotation.'
"
2. My wife, Alvina, and I ar~ now joint owners of a residence
in Lemoyne, pen~sYlvania, which is our usual home. If, however, my
wife survives ,roe and at my death our usual home is held in any
manner which will not result in passage of full title to her by
operation of law, I bequeath and devise my entire interest in said
home and its furnishings, plus the insurance thereon, to her. If
my wife ~hould predecease me, I bequeath and devise my interest in
said home and its furnishings, plus the insurance thereon, equally
bet\'lCen my children, Jay "1. Cleveland and Jean C. Kirchhoff. If
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either uhould predecease me, tho share of the decedent shllll go to
their rClspcctivc spouscs, Sandra and \Hlliam. If either Sandra or
lUlliam is not then living, his share shall go to my other child or,
if he is not then living, to his spouse, if he is then living.
3. '.1\11 the rest of my property, of whatsoever nature and
'Wheresoever situated, including proparty over which r hold a po\'/er
of nppointment (but I do not intend to exercisc any pO''l'cr received
from my wif~) shnll be divided into two parts. Notwithstanding the
previous sentence of th'is paragraph, there shall not be included in
the property passing. under this paragraph the property \-1hich is
'bequeathed in paragraph 1- except to the extent that it may be
necessary to include such property in order to meet the requirement
of the following sentence of this paragraph that the property
included in Trust A be in such total amount as may be necessary to
obtain the maximum marital deduction for federal estate tax purposes,
and to the extent such diversion from the property passing under
paragraph 4 is required, paragraph 4 shall be deemed to be
appropriately modified. One part, whicll shall be known as Trust A,
shall consist of such fractional portion of my estate as may be
needed to obtain the maximum marital deduction in determining the
Federal Estate T~X" of my estate after tnking into account all other
items of my g1:0SS estate, whether passing under this \o1i11 or other-
wise, that qualify for said deduction. In determining said fractional
portion, the final determination of value of assets in the Federal
Estate Tax proceeding shall control, only assets that qualify for
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said deduction shall pass to Trust A hereunder, and in making the
allocation hereunder to 'rrust A, assets shall be valucd at their
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values on the date of allocation. 'rhe other part, which shall be
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of a trust crcatcc.l heroin being aelded to and administered
as part of the trU!l t . created herein.
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(f) There shall be distributed to eElch of my grand-
children ,for whom Ll. trust has becn established hereunder
in each year the entire net income from his trust and such
portions of the principal as may be required for the
comfortable support and educations of himself and his
family and to meet neads of an emergency nature such as
sori.ous illness, taking into account such other sources
of sUPP,ort as JIlay be available to them.
(g) There shall be distributed to each of my grand-
children for whom a trust has been established hereunder,
when he attains the age of twenty-one (21) years, Twenty-
five percent (25%) of the preperty held in trust; when he
attains the age of twenty-four (2~) Y7ars, Thir~y-t.hrea
and one-third percent (33 1/3%) of thc property then held
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in trust; when he attains the age of twenty-six (26) years,
Fifty percent (50%) of the property then held in trust;
and when he attains the age of t\...enty-eight (28) years,
the entire remaining property held in trust for him.
(h) If any of my grandchildren for whom a trust has
been established hereunder should die before receiving the
entire amount held in trust for him, the amount held in
his trust at his death shall be distributed equally among
those of his children who survive him. If there are no
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such, children, said property shall be distributed per
stirpes among the other grandc;liildren of mine for whom a
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trust has been established nnd their issue, the share of
any grandchild who is then the beneficiary of a trust
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. (a) There shall be distributed to each of my grand-
children for whom a trust has been established hereunder
in each year the entire net income from his trust and such
portions of the principal as may be required for the
comfortable support and educations of himself and his
family and to meet needs of an emergency nature such as
serious illness, taking' into account such other sources
of' support as may be available to them.
(b) There shall be distributed to each of my grand-
children for whom a trust has been established hereunder,
when he attains the age of twenty-one (21) years, Twenty-
f~ve percent (25%) of the property held in trust; when he
attains the age of twenty-four (24) years, Thirty-three
and'one-third percent (33 1/3~) of the proporty then held
in trust; when he attains the age of twenty-six (26) years,
Fifty percent (50~) of the property then held in trust,
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and when he attains the age of twenty-eight (28) years,
the entire remaining property held in trust for him.
,(e) If any of my grandchildren for \olhom a trust has
been established hereunder should die before receiving the
entire amount~held in trust for him, the amount held in
his trust at his death shall be distributed equally amahS'
those of his children who survive him. If there are no
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such children, said property shall be distributed per
stirpes among the other grandchildren of mine for whom a
trust has been established and their issue, the share of
any grandchild who is then the beneficiary of a trust
created hereunder being added to and administered 'as part
of said trust.
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(kl with respect to any securities forming part of
my estate, or the tru9t created in this will, to vote. upon
any proposition or election at any meeting of' the corpora- .
tion issuing such securities, and to grant proxies,
discretionary or othenlise, to vote at any such meetingJ
to join or become a party to any reorganization, readjust-
ment, merger, voting trust, consolidation or exchange, and
to deposit any such securities with any committee,
depository, trustee or otherwise, and generallY to take all
action with respect to any such securities as could be
taken by the absolute owner thereof.
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9.
I appoint as executors and trustees hereunder my wife,
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Alvina D. Cleveland, my son, Jay W. Cleveland, and my son-in-law,
william T. Kirchhoff. If any of said persons is unable or unwilling
to serve, I appoint my brother, Robert W. Cleveland. to serve in his
,place. If' my brother is unable or unwilling to serve, a successor
shall not be appointed to serve in his place. Said executors and
trustees shall also serve as guardians of the property of any minor .'
beneficiaries under this will, any policies of insurance on my life,
any trust created by me or to which I have contributed, and in any
other situation in which the power to make such appointment exists'
under the laws of pennsylvania. No individual fiduciary named herein
shall be required to furntsh bond or other security for the proper
perfo~ance of his duties hereunder. No fiduciary shall in any way
be precluded from serving or acting hereunder because of the operation
of any rule of law relating to conflicts of interests of fiduciaries.
If I should predecease my \'life, it"is my desire, without
intending to impose any cbligation, that Cleveland Brothers Equipment
company, Inc., consider the possible desirability of redeeming the,
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stock in that ccmpany thon owned by my wife. I anticipate that there
will be payable to Trust D created undor this will the proceeds of
my interest in the Cleveland Brothers Equipment Company profit sharing
'plan. Such p~ocecds shall not be used for the payment of any estate
or inheritance tax on my esta~e, the payment of any funeral or
adm.inistration expenses on my os tate, or the payment of any of my
debts, it being my intention that Trust B for this purpose be treated
in ,all respects as if it were a separate trust receiving ~ontestamentary
assets.
IN WITNESS WHEREOF, 1, ROYAL E. CLEVELAND, herewith set my hand
and seal to this my last will, typewritten on twelve (12) sheets of
paper, including the attestation clause and signatures of witnesses,
upon each one ef which I have alsO written my name this .5IrrtI. day of
~~
, 1974.
(d ~ r. ,fjJP1)~~
X>. AL E CLEVELA.'lD
(SEAL)
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On the 1J,'ilt!, day of' o-..-.~ ,1974, ROYAL E. CLEVELAND
declared to us, ~le undersi~ned, th~ the foregoing instrument was
his will, and he requested us to act as witnesses to it and to his
signature thereon. He thereupon signed said will in our presence,
we being present at the same time. We noW, at his request, in his
presence, and in the presence of each of us, hereby subscribe our
names as witnesses. Each of us further declares that he believes
this testator to be of sound mind.
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REV. 1B07 (EX) (12-BBl ~~~':.
COMMONWEAlTH OF PHltlSYlV..!.tlIA~) .-\ :';' 4Itn I I
DEPART"ENl O' REV'''' "f. .,[~ I" INHERITANCE TAX ACN 202
~,~J~E:~)(O~31~~IYICU.ll\ TAXES '-:,,~,~;?r'" I STATEMENT OF ACCOUNT I
I1ARRISB'JRG. PA 1710&.8327 DATE
_ ~-2~87
ESTATE DF CLEVELAND ROYAL ~ FILE NO. 21 80-0468
DATE OF DEATH 06-12-80 COUNTY CUMBERLAND
NDTE: TD INSURE PROPER CREDIT TO YDUR ACCOUNT. SUBMIT THE UPPER PDRTIDN OF THIS FORM WITH YOUR TAX PAYMENT
TD THE REGISTER DF WILLS OF THE ABDVE COUNTY. MAKE CHECKS PAYABLE TO: REGISTER OF WI~LS, AGENT.
NEAL S WEST
100 PIllE ST
PO BOX 1166
HBG
PA 17108
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
Amount Remitted to Register of Wills
C!l,!'I _Al-9~~ _ 'IHJ~ _L!~E_ _ _ _ _~_ .. .. _ ~EJ ~~N_ ~Q~~~ _P..O..R.:r~O_N.. ~Q~ ..Y..O..UJl_ ~I~~~ _ _ .. .. _ ~_ _ _ _ _ _ _ _ _ _ __ _
REV. 1B07EX (12-B6)
.. INHERITANCE TAX STATEMENT DF ACCOUNT ..
ESTATE OF CLEVELAND ROYAL E FILE NO. 21 80-0468 ACN 202 DATE 06-29-87
THIS STATEMENT IS PROVIDED TD ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN
BE~DW IS A SUMMARY DF THE PRINCIPAL TAX DUE. THE APPLICATION OF A~L PAYMENTS, THE CURRENT BALANCE, AND,
IF APPLICABLE, A PROJECTED INTEREST FIGURE.
DATE OF ~AST ASSESSMENT OR RECORD ADJUSTMENT: 07-15-86
PRINCIP A~ T AX DUE:...................................................................................................................................................
.00
PAYMENTS (TAX CREDITSI:
PAYMENT RECEIPT
DATE NUMBER
08-02-82 049701
02-17-83 070606
08-16-83 097249
06-11-87 REFUND
40,554.54
77.25
1,726.00
42,357.79-
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AMOUNT PAID
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BALANCE OF TAX DUE
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INTEREST
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TOTAL DUE
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(IF BALANCE DUE IS LESS THAN $1 OR IS REFLECTED AS A "CREDIT" (CR), NO PAYMENT IS REQUIRED)
. IF PAID AFTER THIS DATE SEE REVERSE SIDE FOR CALCULATION OF ADDITIONA~ INTEREST