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No. 21..80
PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY
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In the Estate of
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, deceased.
To Register of Wills for the County of Cumberland, In the Commonwealth of Pennsylvania.
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Petltlonerl6lls (are) the execut " ,- named In the Last Will and Testament of 1\ " p!J
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y, LJDOd,'u-f,~ dated fI~r,1 n /'17(,
Decedent was a citizen of the United States and a resident of /~' (0" f!~ ,," r/... ('.,
Township (Borough), Cumberland County, Commonwealth of Pennsylvania.
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Decedent died on I"<"'Y"~I, the .~,~ day of . '~J1 ,.11h,v' A.D.19~llnthe
County of C, "),,,-/,,,, U Stateof I~:n,)c, at the age of-Ll-years.
Decedent has been married and haslillls~ had children born to him (hef) since the ex-
ecution of the above described Will. ;j
Decedent was possessed of personal property to the value of -"5'_'. c,o,1
and of real estate to the value of
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as near as can be ascertained; said real estate situated as follows
Therefore, your petitioner(s) respectfully apply(ies) for the probate of the said Last Will and Testa-
ment and for Letters Testamentary theron.
Dated Od:;'~v... It' I q II
Name and address
of Petitloner(s)
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COMMONWEALTH OF PENNSYLVANIA 1
COUNTY OF CUMBERLAND j
ss
named in above application, being duly .:i UIo',' h
statements set forth in this petition are true to the best of
'"'''01''' -10 and subscribed before
according to law say(s) that the
h , , knowledge and belief.
me, ('l,.L.),Ld!L 19R
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Register
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Attorney'.
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LAST WILL AND TESTAMENT
OF
RALPH I. WOODRUFF
I, RALPH I. WOODRUFF, a resident of the State of
Colorado, being of sound and disposing mind and memory, do
hereby make, publish and declare this to be my Last Will and
Testament, hereby revoking any and all other wills, testaments
and codicils heretofore made by me.
1.
I direct my Executor to pay all inheritance,
esta.te, legacy, succession and other death taxes payable in
respect of my estate or of any devise, legacy or distribution
under this Will or levied by reason of my death, whether or
not the property, transfers or proceeds with respect to
which the said taxes are levied are a part of my estate at
my death, such taxes to be paid by my Executor as an expense
of administration and without reimbursement to my estate by
or deduction from the share of any beneficiary, legatee,
devisee or transferee, and without apportionment.
II.
I declare that I am presently unmarried. My only
child now living is JULIE MARIE WOODRUFF, born August 27,
1957. My Executor and Trustee may rely upon said date of
birth in administering and distributing my estate and THE
RALPH I. WOODRUFF F~1ILY TRUST created herein.
III.
I hereby give and bequeath all of my personal and
household effects including, by way of example and not by
way of limitation, jewelry, clothing, furniture, works of
art and automobiles, except such property as may be used in
any business in which I may have any interest, together with
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any insurance policies and claims under such policies on
such property, to my daughter, JULIE NARIE HOODRUFF, if she
shall survive me.
IV.
If I am survived by any of my lineal descendants,
I hereby give, devise and bequeath the rest, residue and
remainder of my estate, of whatsoever kind or nature and
wheresoever situate, unto my Trustee hereinafter named, IN
TRUST, to be known as "THE RALPH I. HOODRUFF CHILDREN'S
TRUST", to have, hold. manage, control, invest, reinvest and
dispose of the income and principal of said Trust as follows:
THE RALPH I. WOODRUFF CHILDREN'S TRUST
As to the Trust created herein, the same shall be
distributed in the following manner:
Ny Trustee shall divide the aforementioned residue
into as many equal separate funds as shall make
one for each of my children who shall then be
surviving, and also one for the then surviving
descendants collectively (per stirpes) of any
deceased child of mine, which funds shall then be
distributed as follows:
(a) From each such fund my Trustee shall
devote to such child's or children's support,
health, education, travel and recreation as much
of the income or principal or both as he shall
deem necessary or proper for said purpose. adding
excess income, if any, to principal.
(b) As each such child shall attain the age
of twenty-five (25) years, my Trustee shall distribute
to such child, in cash or in property, as shall be
determined by my said Trustee, one-half (1/2) of
the principal and accumulated income, if any. of
the then remaining fund set aside for such child.
As each such child shall attain the age of thirty
(30) years, my Trustee shall distribute the entire
remaining balance of any fund which shall have
been set aside for such child; provided, however,
that if at the time of the creation of the separate
funds herein referred to, any of my children shall
have attained any of the ages herein provided,
then, and in such event, such child shall receive
the portion of such fund herein required to be
distributed at such age and as to such child, the
Trust shall continue only as to the balance of the
fund.
(c) In the event any of my children shall
die prior to attaining the age of thirty (30)
years, leaving children either born to or adopted
by such child (hereinafter referred to as "grand-
children") surviving him or her. then my said
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Trustee shall continue to hold in trust for such
grandchildren, per stirpes, the balance of the
fund belonging to their parent, and shall distribute
the income and principal in the same manner as is
herein provided for distribution to their parent;
except that at the time such grandchild reaches
the age of twenty-one (21) years, the remaining
balance of any fund shall be distributed outright
to said grandchild. In the event any of my said
children shall die prior to attaining the age of
thirty (30) years, leaving no children surviving
him or her, then the balance remaining in any fund
set up fer such child shall be divided equally
between the funds set up for my other children, I
direct that if all of said children should die
before attaining the age of thirty (30) years and
none of them should leave children surviving, then
upon the death of the last child the Trust shall
terminate and the remaining corpus shall be distri-
buted to my brother, LLOYD W. WOODRUFF, and if he
shall not then be living, to his descendants, per
stirpes, and if none, to those persons who would
have been my heirs at law as the same would be
determined by the laws of the State of Colorado if
I had died on the date of the death of the said
last beneficiary.
(d) If an ~lergency should arise which, in
the opinion and discretion of my Trustee, shall
require the invasion of principal; and if in the
judgment of my said Trustee such invasion will so
deplete the fund of the beneficiary in need as to
jeopardize the future security and financial well-
being of such beneficiary, and if such Trustee
shall determine in his discretion that the fund of
another beneficiary can be invaded for such purpose
without unduly depleting the same, then and in
such event, I do hereby authorize my Trustee to
invade the principal of the fund set aside for
such other beneficiary, or to use the income
belonging to the fund of such other beneficiary,
for the use of the beneficiary so in need. In the
event of such emergency invasion, then I direct
that it shall not thereafter be necessary for the
fund so invaded to be replenished.
If none of my lineal descendants shall survive me, I give,
devise and bequeath the aforementioned residue of my estate
to LLOYD W. WOODRUFF, and if he shall not then be living, to
his descendants, per stirpes.
v.
Notwithstanding anything herein to the contrary,
all of the property composing THE RALPH I. l~OODRUFF CHILDREN'S
TRUST herein established shall be finally distributed not
later than ~~enty-one (21) years after the date of the death
of the last survivor of the group composed of myself and
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those of my children, or grandchildren who are living at the
date of my death; and if at the expiration of such period
any part of THE RALPH I. WOODRUFF CHILDREN'S TRUST shall
remain undistributed, the same shall be immediately distri-
buted by my Trustee to the persons then entitled to receive
the income from such Trust in the proportions to which they
are so entitled.
VI.
No beneficiary under my said Trust shall have the
power to dispose of, or in any way assign, anticipate,
encumber or charge the rents, interest or income from any
part, share or Trust set apart for his or her benefit, or to
dispose of, charge, or encumber that part or share of the
Trust itself, or of his or her interest therein, or in any
part thereof, nor shall the same or the income thereof, or
any beneficial interest therein, or rights thereto, be
liable or chargeable prior to the actual receipt thereof by
the beneficiary from the Executor or Trustee, under and
pursuant to the terms and provisions of the Trust created
and declared in their behalf in this, my said Will. My
intention is declared to be that the Trust created is for
the benefit of the beneficiaries and not for any creditor,
lender thereon or mortgagee thereof, nor liable to or available
for the payment of alimony or support money in favor of a
separated or divorced husband or wife.
VII.
Except as may be directed by my Executor or Trustee,
as the case may be, or by the successor to any such person,
in their sole discretion, I direct that my estate and the
Trust provided for herein shall be administered free from
the supervision and control of any court whatsoever. In the
event that my estate or the Trust created herein shall, for
any reason, come to be administered under the supervision of
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'730
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a court for any period or periods of time, the said fiduciaries
shall be free to remove my estate, or the Trust, or any
portion thereof from the said court's supervision at any
time by the filing of written notice with such court to that
effect, except where any statute or rule of court shall
require supervision despite such direction by my fiduciaries.
VIII .
I hereby nominate, constitute and appoint LLOYD W.
WOODRUFF, of Camp Hill, Pennsylvania, to serve as Executor
and Trustee of the Trust created under this my Last Will and
Testament. In the event that the said LLOYD W. WOODRUFF
shall predecease me, fail, refuse or be unable to act, then
the A}ffiRICAN NATIONAL BANK OF DENVER shall serve as successor
Executor and Trustee. In determining whether an Executor
and Trustee appointed hereunder is unable to act, a letter
addressed to the successor Executor and Trustee by the
attending physician certifying to the inability of such
Executor and Trustee to act shall be conclusive evidence of
such disability and the duly appointed successor Executor
and Trustee shall immediately be entitled to act hereunder.
I direct that my Executor and Trustee or his successor shall
act without bond or other security in both such capacities.
IX.
LLOYD W. WOODRUFF may be removed as Trustee of the
above-described Trust by a majority of each of the adult
beneficiaries, and parent or other guardian of minor bene-
ficiaries, then receiving or entitled to receive the income
of the trust estate hereunder by their giving thirty (30)
days' notice in \~iting to the said LLOYD W. WOODRUFF,
signed by such beneficiaries, parents or guardians, and
delivered in person or mailed to the last kno\~ address of
the said LLOYD W. WOODRUFF. In the event of such removal,
THE AMERICAN NATIONAL BANK OF DENVER shall serve as successor
Trustee as hereinabove described.
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In the event that the fu~RICN~ NATIONAL BANK OF
DENVER, (hereinafter referred to as the "Corporate Trustee")
shall become the Trustee of THE RALPH I. WOODRUFF CHILDREN'S
TRUST as herein provided, it may resign its trusteeship by
giving thirty (30) days' notice in ~vriting delivered in
person or mailed to the last Imown address of each of the
adult beneficiaries, and parent or other guardian of minor
beneficiaries, then receiving or entitled to receive the
income of the trust estate hereunder. Similarly, the said
Corporate Trustee may be removed by a majority of such adult
beneficiaries, and parents or other guardians of minor
beneficiaries, then receiving or entitled to receive the
income of said trust estate by their giving thirty (30)
days' notice in writing to such Corporate Trustee, signed by
such beneficiaries, parents or guardians, and delivered in
person or mailed to the Corporate Trustee's last known
address. Such resignation or removal is to become effective
at the end of thirty (30) days from the date of delivery or
mailing of such notice. In the event of resignation or
removal as aforesaid, a successor Trustee shall be appointed
by an instrument in writing signed by the aforementioned
persons, provided that such successor Trustee shall be a
bank or trust company having trust powers with a capital and
surplus of at least Five Million Dollars ($5,000,000.00).
In the event a vacancy in corporate trusteeship
occurs and a successor Trustee is not appointed as above
provided, then the probate judge (or the presiding judge of
the probate division of the District Court) in and for the
City and County of Denver, State of Colorado shall, upon
~vritten application of any beneficiary then receiving or
being entitled to receive income from the trust estate, or
the legal representative of any minor or disabled beneficiary,
nominate and appoint a successor trustee by an instrument in
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writing under the seal of such Court. By making the appoint-
ment as aforesaid, such Court shall not thereby acquire any
jurisdiction over the trust estate except to the extent
necessary for the Dlaking of such appointment.
Upon the appointment of and the acceptance by any
successor Trustee, such successor Trustee shall become
entitled to the trust estate; and all powers, duties, rights
and discretion of the former Trustee shall forthwith vest in
such successor Trustee, but a resigned or removed Trustee
shall execute all instruments and do all acts which may be
necessary to vest such title in the successor Trustee, all
without Court accounting or approval. No successor Trustee
shall be obliged to examine the accounts, records and acts
of any previous Trustee, or any allocation of the trust
estate, nor shall such successor Trustee in any way or
manner be responsible for any act or omission to act on the
part of any previous Trustee.
x.
My Executor and Trustee shall have all the powers
now or hereafter granted under the Colorado Fiduciaries'
Powers Act, as set forth in Colorado Revised Statutes ~15-l-
801 (1973), et. seq., as the same is now or may hereafter be
amended. In addition to said powers, my Executor and Trustee
shall have the following powers:
A. The right to invest and reinvest all or part
of the principal and income of my estate in real'
or personal property, including bonds, debentures,
stocks, notes, real estate, mortgages or other
securities as they, in their absolute discretion,
should see fit, without being limited to the
classes of securities or property which are now or
may hereafter be prescribed by law as those in
which trust funds shall be invested and even if
the same result in inadequate or unequal diver-
sification.
B. In making or disposing of any investments or
property, the Executor or Trustee may purchase the
same or sell the same to themselves, or any corpora-
tion, firm or association, in which the said
Executor and Trustee may in any way be interested
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733
as freely as the Executor or Trustee mayor could
deal with an independent third party and without
greater or less responsibility, all rules or
provisions of law to the contrary being hereby
expressly waived.
C. During the minority or other legal disability
of any beneficiary to whom payments of income, or
payments of principal, in the discretion of the
Trustee, is herein directed to be made, the Trustee
Dlay make such payments in anyone or more of the
following ways:
1. Directly to said beneficiary;
2. To the legal guardian or conservator of
said beneficiary;
3. To any relative of said beneficiary, to
be expended by such relative for the education
and maintenance of said beneficiary; or
4. By himself expending the same for the
education and maintenance of said beneficiary.
D. To determine how all receipts and disbursements
shall be credited, charged or apportioned as
between income and principal, provided, however:
(1) That all dividends which are payable only in
shares of the corporation declaring same, all
disbursements of the corporate assets designated
by the corporation as a return or division of
capital, and all amounts paid upon corporate
shares upon disbursement of the corporate assets
to the stockholders shall be deemed principal; and
(2) That all rights to subscribe to the shares or
other obligations of the corporation and the
proceeds of the sale of such rights, shall be
deemed principal.
E. In addition to those authorities or require-
ments regarding taxes conferred or imposed by law,
my Executor shall have the following authorities
and elections:
1. To compromise issues in income, death or
gift tax proceedings;
2. To exercise statutory elections to claim
administration, medical or other expenses as
death tax or income tax deductions without
being required to adjust the resulting value
of the interest of any beneficiary or to make
any adjustment between principal and income;
3. To use those available optional valuation
dates for death tax purposes which appear to
cause the lowest combined Federal and state
death and income taxes, including potential
capital gains tax which might be incurred
during the administration of my estate or
Trust, without being required to adjust the
resulting value of the interest of any bene-
ficiary or to make any adjustment between
principal and income; and
4. To elect any available installment method
of paying death taxes.
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734
F. In the event that I shall have designated my
Trustee under any Trust created hereunder as
beneficiaries under any policy of insurance on my
life, or as beneficiaries of any death benefit
payable from a trust forming part of a qualified
plan under Section 401 of the Internal Revenue
Code of 1954 of which I may have been, at any
time, a participant, such insurance proceeds or
death benefit shall be received by my said Trustee
as a part of the corpus of the said Trust created
hereunder, and no part of the said insurance
proceeds or death benefit shall be applied against
any obligation of my estate. Despite the within
prohibition, my said Trustee is expressly empowered
to use such insurance proceeds, death benefit, or
other assets of my said Trust to purchase assets
from my estate, for fair value, or to loan any or
all of the corpus of the said Trust to my estate,
provided that the terms of such loan include
reasonable interest and adequate security; and my
Trustee may purchase such assets and extend such
loan or loans notwithstanding that the fiduciary
or fiduciaries of my said estate may be the same
persons as, or related to, the Trustee of my said
Trust, and notwithstanding any rules of law regarding
self-dealing by fiduciaries to the contrary.
G. Any corporate fiduciary acting under this Will
shall be entitled to reasonable compensation for
serving in such capacity. I request that such
compensation be comparable to charges for similar
services made from time to time by professional
fiduciaries in the geographic area in which the
services are rendered, and that in all events such
compensation shall be commensurate with the services
actually performed. All fiduciaries under my Will
shall also be entitled to reimbursement for expenses
necessarily incurred in the performance of their
fiduciary duties.
H. All powers expressly or impliedly conferred by
the provisions of this Will, and by the provisions
of the Colorado Fiduciaries' Powers Act which is
incorporated herein as though set out in full,
shall be exercised by my Executor and Trustee
without seeking the aid, authorization, order or
approval of any Court. All such powers shall be
exercisable by my Executor and Trustee in any
jurisdiction and without any duty on any person
dealing with my Executor or Trustee to inquire
into their authority. Each and every successor
Executor and Trustee shall have all of the powers,
rights, privileges and immunities herein given and
granted to my Executor and Trustee first named.
I. The enumeration of the foregoing specific
powers shall not be deemed to limit or restrict
any other powers of my Executor or Trustee, since
it is my intention hereby to give unto my Executor
or Trustee any and all powers over my property and
estate which I might have if living.
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'735
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Xl.
\fuenever reference is made in this Hill to "children,"
this term is used to denote children born or adopted either
before or after the execution of this Will, and I specifically
direct that only those of my stepchildren, if any, who I may
have adopted at the time of death shall be included in the
class of persons referred to in this Will as my children.
\fuenever reference is made in this Will to "grandchildren"
or "descendants," these terms are used to denote lineal
descendants of all generations whether born or adopted
either before or after the execution of this Will. Whenever
reference is made to persons, unless the context otherwise
requires, words denoting the singular may be, and where
necessary shall be, construed as to denote the plural number;
and words of the plural number may be, and where necessary
shall be, construed as to denote the singular number; and
words of one gender may be, and where necessary shall be,
construed as to denote such other gender as may be appropriate.
No general pecuniary bequest hereunder shall bear any interest,
notwithstanding the fact that distribution of such bequest
may be made more than one year after the date of my death.
This Hill has been created under the laws of the
State of Colorado, and all questions pertaining to its
validity, construction and administration shall be determined
in accordance with the laws of that State.
I, RALPH I. WOODRUFF, the Testat~, sign my name
to this instrument this ;? It day of {Cho( t'P ,1976,
and being first duly sworn,' do hereby dec1are to the under-
signed authority that I sign and execute this instrument as
my Last Will and Testament and that I sign it willingly,
that I execute it as my free and voluntary act for the
purposes therein expressed, and that I am eighteen (18)
years of age or older, of sound mind, and under no constraint
or undue influence. /0.
c--- .
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'736
'.
'.
He, SAl1UEL L. LEVY ,SANDY GAIL NYHOLN
and LINDA SUE HARRIS , the witnesses, sign our
names to this instrument, being first duly sworn, and do
hereby declare to the undersigned authority that the Testator
signs and executes this instrument as his Last Will and
Testament and that he signs it willingly, and that he executes
it as his free and voluntary act for the purposes therein
expressed, and that each of us, in the presence and hearing
of the Testator, hereby signs this \Vi11 as witness to the
Testator's signing, and that to the best of his knowledge
the Testator is eighteen (18) years of age or older, of
sound mind, and under no constraint or undue influence.
. / ",:/ ' /"
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STATE OF COLORADO
CITY AND
COUNTY OF DENVER
)
) ss.
)
Subscribed, sworn to and acknowledged before me by
Ralph I. \Voodruff, the Testator, and subscribed and sworn
to before me by Samuel L. Levy , Sandy Gail Nyholm
and Linda Sue Harris , witnesses, this 17th day of
April ,1976.
HITNESS my hand and official seal.
My commission expires Sept. 24, 1979
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Notary Public
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1'37
OATH OF SUBSCRIBING WITNESS
COMMONWEALTH OF PENNSYLVANIA I ss:
COUNTY OF CUMBERLAND f
ThE' day of A.D.,19
befor e, Register for the Probate of Wills and granting letters of Administration in and for said County of Cumberla , In
the Comm ealth of Pennsylvania, personally came
the subscribing witnesses to t oregoing instrument of writir.g purporting to be thL last Will
Dated
County Pa., deceased who being duly
late of
according to law, depose and say, that
sign, seal, publish, pronounce and declare the said
instrument of writing as and for h
. e of so doing
was of sound and disposing mind
knowledge. observation and tef.
and subscribed before
Register
AFFIDAVIT OF DEATH
COMMONWEALTH OF PENNSYLVANIA t ss:
COUNTY OF CUMBERLAND \
LlO'f<1 \'J. 4\t.(i((I-LI'~t+
being duly
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says that as nearly as can be ascertainerl the said decedent
died on
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at or about
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day of
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and subscribed this
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19.J.L;d!t;; .
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'i'38
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ss:
COUNTY OF CUMBERLAND
Before me, the Register for the Probate of Wills and granting of Letters of Administration in and for the County of
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who, being duly !<-~ ,do,-;. depose and say that as r "r' ( v '/ c' ,-
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will well and truly administer the goods and chattels. rights and credits of said deceased according to law. And
Cumberland. personally came
of the last Will and Testament of
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deceased
also will diligently comply with the provisions of the law relating to Transfer Inheritances.' ;., -'n- and subscribed before me.
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DECREE
Be it remembered that on the 1 gth
day of
October
.A.D..19~, there was probated and
recorded the last Will and Te~tament of
Ralph I. Woodruff
late of
East Pennsboro Township
. Cumberland County. Pennsylvania,
Deceased. Letters Testamentarv were granted to
Witness my hand and official seal the day and year aforesaid.
Lloyd W. Woodruff
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IN TilE -D~ COURT
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COUNTY OF JEFFERSON
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STAn: OF COLORADO
JEFFERSON COUNlY,
COLORADO
Probate No, 78 PR 287
IN TilE MArrEH OF (TilE ESTATE OF)
RALPH I. I~OODRUFF,
LE1'm RS
(>>I'Jl('XVltl) (Prnlech,d Person)
(Mil!()1'I XloKlpX<.'\tl(c.i (t :t'l(,:<.ll\'
THE PEOPLE OF TilE STATE OF COLOHADO
To.1I to whom these presents shall come - GREETINGS'
WHEREAS, on the _ 23rd
Lloy.!L~~ilpur l-/oodru f f
day of _Qc_tober
,19 78.
.was dul)' appointed or qualified as .
CO!l~,QE..vii_t9.r
I1!l of the eslnte of the .bo\'e named \<bIot::>lOl->>t) (protected person)
o of the .bo\'e named (minor) (incapacitated persnn)
by this Conrt or its Registrar, with nil the authority thereto pertaining;
NO\\'. THEHEFOHE. lhes<, lellers.. of Conservatorship
are issued as e,'id('nce of such appointment or qualification and authority.
CONSERVATOR SHALL HAVE NO POl-JER TO SELL REAL ES'l'Al'E IHTHOUT
FURTHER ORDER OF COURT.
WITNESS, my sign.ture and the seal of this Court, this _~d
~-x~LY..//
, CUlri=r Hcgistr.r of Comt
day of October
78
,19_.
(Seal of Court)
by_
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cou::;.,. r.: liIHW;ON 1 ,.
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-For decedent's stairs, insc..'rt Pl.'rsonal fil'llrcsentalivc
For property lI1~lIlilg('m(~nt. insert ConsNvator
For (K'nonal guardianship. insert Guardian
For SIX'CI.l! Administrator. insert Sp'.!ciaJ Adminislnltor.
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"Insert one of the fi)l1o\\'in~:
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c) Of Guardiauship
d) Of COIISl,,,..,turshil'
el Of SI't'Ciill ....dministratiou
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IN THE t~TTER .oF THE ESTATE .oF
IN THE C.oURT .oF Cml1\!ON PLEAS .oF
CUliBERLAND COUNTY, PENNSYLVANIA
RALPH I. W.o.oDRUFF
ORPHANS I .C.oURT DIVISION
NC. (/,0 D'fl;",..: 1980
IN RE: HEARING DATE
.oRDER .oF COURT
AND NOW, .october 28, 1980, hearing in the above
matter is fixed for Friday, November 14, 1980, at 10:30 a.m.
in Courtroom No.3. It is directed that the appropriate parties
be given ten days' notice by certified mail.
By the Court,
J.
David Keller, Esquire
:ssg
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6. Your petitioner was appointed Conservator of Ralph I.
Woodruff's estate by the District Court of Jefferson County, State of
Colorado, on October 23, 1978, as evidenced by the Letters of Conserva-
torship issued by the Registrar of that Court on that said date, a copy
of which is attached hereto, marked Exhibit "A" and by this reference
made a part hereof.
7. The assets of the Estate of Ralph I. Woodruff are in Colorado,
which renders management thereof by your petitioner difficult and in-
efficient. Your Petitioner desires to have the said assets brought to
Pennsylvania. Your Petitioner believes that this requires him to be
appointed by your Honorable Court as guardian of said estate and,
therefore, respectfully petitions this Honorable Court to appoint him
as guardian of the Estate of Ralph I. Woodruff.
8. If this Honorable Court appoints your Petitioner as guardian
of the Estate of Ralph 1. Woodruff, your Petitioner will present a
copy of said order of appointment and a final accounting to the District
Court of Jefferson County, Colorado, together with a Petition requesting
that said Court terminate his position as Conservator and permit him
to remove all assets of Ralph I. Woodruff's estate, with the exception
of real estate and household items, to the Commonwealth of Pennsylvania.
9. Your Petitioner believes that the assets of the said estate
can be better invested then they presently are, and that said invest-
ments can be better managed if said assets are brought to Pennsylvania.
- 2 -
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10. The Petitioner has no in terest adverse to Ralph I. Woodruff
and is not the fiduciary or an officer or employee of the corporate
fiduciary of any estate in which Ralph I. Woodruff has an interest
nor the surety or an officer or employee of the corporate surety of
such a fiduciary.
WHEREFORE, Lloyd W. Woodruff, your Petitioner, prays the Court
to appoint him guardian of the estate of his brother, Ralph I.
Woodruff.
Respectfully submitted,
)f~/M),(~
"'Lloyd W. wo~ ff
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
ss:
LLOYD W. WOODRUFF, being duly sworn according to law, deposes
and says that the facts set forth in the foregoing Petition are true
and correct to the best of his knowledge, information and belief.
.~
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Sworn to and subscribed
...........:......:........
~'ef6:re';m~.' this IS ft~ day
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"';, r . 0 NpTARY PUBIJC
1'ti/IH,.,.,.."",.I. ...
'I -no,o.u...:JOD upiro! Doc. 21, 1981
;.,. ;"J.?yn::-, P~. C~l~!;oorJond Cat:mf1
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ACCEPTANCE UY PROPOSED GUARDIAN
I certify that my domicile is 550 Devon Road, Camp Hill, Cumber-
land County, pennsylvania, and that I am an individual engaged in the
teaching profession as a professor at PSU Capital Campus; that I am 59
years of age and a citizen of the United States; that I am able to
speak, read and write the English language; that I am not the fiduciary
or an officer or employee of any corporate fiduciary of an estate in
which my brother, Ralph I. Woodruff, has an interest or the surety or
an officer or an employee of the corporate surety of such a fiduciary;
that I have no interest adverse to that of my brother, Ralph I. Woodruff;
and I agree to accept the appointment as guardian of the Estate of
Ralph I. Woodruf.f.
,:--?:6~/;;{ d;~/
Ll~ W. W odr~
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. FILED IN THE
DISTRICT COU~T
"!;T 23 1970
"'EFf~RSON COUNlY,
,'.. . . (;O~ORADO
IN AND FOil TilE
COUNTY OF yErFERliiP~
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STATE OF COI.OIIAOO ., ',.'
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Prubate Nu, 78 r~ 287 ;:'!:~:':':':"~'.":
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';'!~ III~ "'hlTfll OF (TilE ESTATE 91-")
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~t.~1l t '. . WOODRUFF,
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LE1TEIIS
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(WiIIQII~'iUlll>lt~i<l:<.)l'f
TI!~ rEOPI~E OF TilE ST.nE OF COLOItAUO
TO;lIl lu whum lhe,. pro'ellt> .hall cOllie - CHEETlNGS:
WIIEIIEAS. onlh. __ ji! 3rd day uf ~~t9ber _, 19..l!!.,
Lloyd_~i~bur !looQruf~______.______________wa' duly appointed ur qu.lillr~ as'
.
Conservator
---.---.--.-
~ of the .,wte uf the above nallled l<bfoe:>>llUl) (protected pe"o,,)
o uf the abo\'e named (I~i"ur) (illcapacitated per",n)
by this Court or Us He~i.trilr. with all the autl'lJrilY thereto pertaining,
NOW, TIlEIIEFOIlE. Ihc".lcller." of Conservatorship
..r~ issu~tlO1S c\,idt'l1ct: uf such iJppointment or qualification and aulhurity.
CONSERVA'I'OR SHALL lIAVE NO POWER '1'0 SELL REAL ES'l'A'I'E WI'I'HOUT
FURTHER ORDER OF COURT.
WIT!l:ESS. lilY lignature and the seal of this Cuurt, this ._ 2 3rcl_day or Octobc.I:.-, lQ..1!,
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LA"? onlc.ES
THOMAS I. MYERS
JAMES D. HOWER
HORACE A. JOHNSON
JERRY R. DUfFIE
C.ROY WEIDNER. JR.
EDMUND C.MYERS
JAMES D. FLOWER, JR.
DAVID S. KEUER
MYERS. MYERS, FLOWER lil JOHNSON
THIRD 13 M^RKET STREETS
p, 0, BOX 125
LEMOYNE, PENNSYLV^NI^ 17043
01 C011!J',ll
JOHN E. !<.tYf.R)
ROBERT L. MYL:R5. JR.
TELErllONE 117~76t.4540
1 WEST HIGH STREET
C^RLISLE, PENNSYLV^NI^ 17013
TELErllONE 717-2.19-3022
November 7, 1980
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The Honorable George E. Hoffer
Judges Chambers
Court House
Carlisle, Pennsylvania 17013
.
of -a (~
Re:
In the matter of the Estate
Ralph I. Woodruff
No. 690 Orphans' 1980
-
-
Dear Judge Hoffer:
This will confirm our telephone conversation of Wednesday,
November 5, 1980 in reference to the above captioned matter.
I advised you that I intend to present at the hearing on the
matter an affidavit by the attending physician, pursuant to
Section 5518 of the Probate, Estates and Fiduciaries Code.
20 Pa.C.S.A. Section 5518. That Section provides, inter alia
as follows: "In any hearing relating to the mental condition
of a person whose competency is in question, the... sworn state-
ment by... a physician... at any hospital or institution shall
be admissable in evidence as to the condition of an inmate of
such hospital in lieu of his appearance and testimony, unless
by special order, the Court directs his appearance and test-
imony in person."
The attending physician of Ralph I.Woodruff is Dr.
Stankovic, who maintains his office at 4 N.30th Street,
Hill and who limits his practice to internal medicine.
you.
Ljubisa
Camp
Thank
Very truly yours,
/~
MYERS ,,1M, tERS, FLOWER, ,COHNSON
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iiavid S. Keller
DSK/lw
cc Roy W. Woodruff
.
IN THE MATTER OF THE ESTATE OF
IN THE COURT OF CO~~ON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. G" '"1 0 1980
RALPH I. WOODRUFF
AFFIDAVIT OF LJUBISA STANKOVIC M.D.
I, LJUBISA STANKOVIC, being duly sworn according to law,
depose and say that this statement is given at the request of
the Petitioner in the above-captioned matter. I have personal
knowledge of the facts set forth herein and these facts are
true and correct to the best of my knowledge and professional
opinion.
I am a physician practicing in Camp Hill, Cumberland
County, Pennsylvania, and I limit my practice to internal
medicine. I am the attending physician of Ralph I. Woodruff,
who is an inpatient at the Blue Ridge Haven West Nursing Home,
on Poplar Church Road in Camp Hill, Cumberland County,
Pennsylvania. I see Mr. Woodruff on a basis of approximately
one time per month, unless some condition, such as pneumonia
develops necessitating more frequent treatment. Mr. Woodruff
is suffering from a severe brain injury, which resulted in
organic brain syndrome. He is bedridden, cannot walk and
cannot sit up without aid. He is capable of no verbal
communication. It is impossible for us to measure his mental
~-I ~ ?,Kj.
MYERS, MYERS, I'LOWER& JOIINSON - ATTORNEYS AT LAW
301 MARKET STREET, LEMOYNE, PENNA. - 1 W. HIGH STREET, CARLISLE. PENNA.
processes, as he is incapable of any communication; however
we have some indication that he can signal affirmative/
negative with his fingers. The prognosis is only for
further deterioration; there is no indication of any chance
of improvement.
\
C7ru/vV'--<"1.;"~ ,MD
Sworn and subscribed before me
this
II "*-~1
of November 1980
0....6..,., '-'-"-
"(j ~?Y
Notary Public
NO!ARY PUEUC
My .~m.n:.jon E:tpirQ, Dee. 21, 1981
,-,=yu., Pa. Cumberland eounrj
October 31, 1980
Mrs. Julie Woodruff Gates
130 South Holman Way
Golden, Colorado 80401
ReI Ralph I. Woodruff -
Hearing Date
Dear Mrs. Gates I
This is to inform you that the Court of Common Pleas of
Cumberland County, Pennsylvania has fixed priday, November 14,
1980, at 10130 A.M. in Court Room No.3, a8 the time and place
for a hearing on the petition of Lloyd Wilbur Woodruff to be
appointed guardian of the estate of Ralph I. Woodruff. The
court has directed that you be given ten (10) days notice of
this hearing by Certified !~il.
Lloyd Woodruff WAS appointed conservator of his brother's
estate by the District Court of Jefferson County, Colorado,
on October 23, 1978. Lloyd and Ralph now both live in Camp
Hill, Cumberland County, Pennsylvania. por this reason, Lloyd
believes that the efficient management of Ralph's estate would
require that he be appointed guardian of the said estate by
this court.
Very truly yours,
MYERS, MYERS, FLOWER , JOHNSON
David S. Keller
DSK/jac
EXHIBIT "A"
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EXHIBIT "B"
6. Your petitioner was appointed Conservator of Ralph I.
Woodruff's estate by the District Court of Jefferson County, State of
Colorado, on October 23, 1978, as evidenced by the Letters of Conserva-
torship issued by the Registrar of that Court: on that said date, a copy
of which is attached hereto, marked Exhibit "A" and by this reference
made a part: hereof.
7. The assets of the Estate of Ralph I. Woodruff are in Colorado,
which renders management thereof by your Petitioner difficult and in-
efficient. Your Petitioner desires to have the said assets brought to
Pennsylvania. Your Petitioner believes that this requires him to be
appointed by your Honorable Court as guardian of said estate and,
therefore, respectfully petitions this Honorable Court to appoint him
as guardian of the Estate of Ralph I. Woodruff.
8. If this Honorable Court appoints your Petitioner as guardian
of the Estate of Ralph I. Woodruff, your Petitioner will present a
copy of said order of appointment and a final accounting to the District
Court of Jefferson County, Colorado, together with a Petition requesting
that said Court terminate his position as Conservator and permit him
to remove all assets of Ralph I. Woodruff's estate, with the exception
of real estate and household items, to the Corrunonwealth of Pennsylvania.
9. Your Petitioner believes that the assets of the said estate
can be better invested then they presently are, and that said invest-
ments can be better managed if said assets are brought to Pennsylvania.
- 2 -
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9.a. That Ralph I. Woodruff was a member of the united states
Air Force, having entered active service on October 23, 1943. He was
separated from the Air Force on March 7, 1946. His serial number was
36-696-334; his rank was Staff Sergeant. He is receiving no veterans
benefits.
9.b. That Ralph I. Woodruff is a widower and is a patient in
a convalescent home, Blue Ridge Haven West, Inc., which is a private
institution.
9.c. That the next of kin of Ralph I. Woodruff is his daughter,
Mrs. Julie Woodruff Gates, who resides at 130 South Hollman Way, Golden,
Colorado. Mrs. Gates has evidenced her consent to the appointment of
your Petitioner as guardian of the Estate of Ralph I. Woodruff, as
shown by the Affidavit which is attached hereto, made a part hereof
and marked Exhibit "B".
9.d. That Ralph I. Woodruff has no guardian already appointed
and that service of this Petition has been made upon him, as evidenced
by the proof of service attached hereto, made a part hereof and
marked Exhibit "C".
- 3 -
8GG:: :..O'i'
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10. The Petitioner has no interest adverse to Ralph I. Woodruff
and is not the fiduciary or an officer or employee of the corporate
fiduciary of any estate in which Ralph I. Woodruff has an interest
nor the surety or an officer or employee of the corporate surety of
such a fiduciary.
WHEREFORE, Lloyd W. Woodruff, your Petitioner, prays the Court
to appoint him guardian of the estate of his brother, Ralph I.
Woodruff.
Respectfully submitted,
,...-,.-
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
ss:
LLOYD W. WOODRUFF, being duly sworn according to law, deposes
and says that the facts set forth in the foregoing Petition are true
and correct to the best of his knowledge, information and belief.
---?- '// l~, /'
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/ loyd W. Wood
Sworn to and subscribed
"....:,I.I...lj,.......
,":be:fot't~ <mEf'" this 1.:5 B1 day
.....,/-,~-.'/ I ,~'~~ ':'..,.:" \~
i":::{~:~~~~.f~~r-..~_ 1980.
:,':::.:'", ~~i,:'PUb49~~CS-
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. j,fi'.~m::l!!jon Erpfres D.c. 21, 1981
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CQU\l1'
IN TilE Jl!';'l'IHr'l'
, .
"
IN AND \,'011 TilE
_ COUNTY OF i.lEff~R!?O~
;1"" " .
. FILED ,IN THE
DISTRICT COURT
. ,
.,
'1(;T 23 1970
" . .,I6Ff~RSON COUNlY,
.. ,;'" ,'C;;9LORADO
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STATE Oi" eOl.OllADD'
",obate No, '18 r" 28'1
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LETrERS
(01lO(-X.->lIdl (1'lOtedell Penon)
(biIiIllQ~~'lUUl>~rl(l:<.li~
Till!: rEOl'l,E OF TilE snn: OF COLOI\ADO
. . ,
To all 10 wholn these pre,ents shall cOllie - GilEETINGS'
WIlElli'hS, onlhe __ j! 3r...!L-.._-'-:"- day of --9<::tober
,19-.ll,
Lloyd Wilbur wooaruf f . d I . I,d I'" ~ ..
.__._._--------...----------."'.' u y appmn e ur qU.IlI~~ as
,
~!l~erva tgr
------
gg of Ihe e,tale of Ihe abovt: nallled ~0I:lrl1lU<<) (protected person)
o uf the above named (n!inur) (incapacit.ted person)
by this Courl IIr lis I\e~istrar. will. all II." authurity thereto pertaining.
NO\\', TIiEKEFOHE, Ihe>t. ICllers" of Conservatorship
illre i~~uell us c\.'idell('l;: uf )uch appointment ur qualification and omthnrily.
CONSEHVA'1'OR SHALL IlAVE NO POWER '1'0 SELl, REAL ES'l'A'l'E WI'l'HOU'f
FURTHER ORDER m' COU R'l',
WITl\ESS. my ~ig1\ature alld the se.1 uf Ihi, Courl, Ihi~ _..2.J1:d__dayof Octob~. IO]!,
-\ .T'UlJ1)t"C'ilr.,"~n'n.."4...........
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EXHIBIT "A"
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"
IN THE MATTER OF TilE ESTATE OF
RALPH I. WOODRUFF
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 690 1980
AFFIDAVIT OF JULIE WOODRUFF GATES
STATE OF COLORADO
ss:
COUNTY OF JEFFERSON
I, JULIE I~OODRUFF GATES, being duly sworn according to law, depose
and say that this statement is given at the request of the Petitioner
in the above-captioned matter. I have personal knowledge of the facts
set forth herein and these facts are true and correct to the best of
my knowledge and belief.
I am the daughter, only child and next of kin of Ralph I.
Woodruff, who resides at the Blue Ridge Haven West Convalescent Home
in Camp Hill, Cumberland County, Pennsylvania. I am aware that my
father's brother, Lloyd W. Woodruff, has been managing my father's
assets and financial affairs since shortly after my father's accident
in November of 1977. I participated in the proceeding before the
District Court of Jefferson County, Colorado, in which Lloyd Woodruff
was appointed conservator of my father's estate and I was fully in
accord with that appointment. I have no objection whatsoever to the
appointment by the Court of Common Pleas of Cumberland County, Pennsyl-
EXHIBIT "B"
MYERS, MYERS, FWWER &JOIINSON - ATTORNEVS AT LAW
301 MARKET STREET. LEMOVNE. PENNA. - 1 W. HIGH STREET, CARl.ISLE, PENNA.
vania of Lloyd W. Woodruff as the guardian of the estate of my father,
and I am in agreement with and support such an action by that Court.
ak V~aLu,'
/ Julie Woodr Gates
Sworn to and subscribed
before me this 'It/.. day
of~"/"'-" , 1980.
/*-"'" e,. 6. . ~"h
Notary pub"iarc-'-
,f'".. "
.: .:~::;i ~~t ~,:,~~-
.~,
----
--------
TAXAT 6%
:::1:;' .':- '
{~ A)/':'~:::" ~J
*, ;,(RECEIVED' Lloyd W. woodruff
~:?:F~OM " . "
~2~:~~D~ES' ..
ilj)):~:.' .
, ~~ESTA~fN-FOR~TION:'-----------------------~--
t<.\;DA~gF.~o/'oTH .
! I" 'Ht.,j;;,~J>.,:.,:,\,;,,,,,,,..',:,"'.'" .
.t- iI-;/;:'11'r.~'1\~" ;-::""',:'. ,
,FILE NUMBER .
:&'X~:~.'IOW~~Y':", ',.'
~~~~t~E~'~~YM'~NT .
~V~~,~1::r:;,~.-,;.::-~..- ',- '. -',.
ir;l~NAMEOFDECEDENT
~~'i,~1~~' .,
~r~7~-~~----~~~------------------ ---------
;',i,: POSTMARK DATE
~ ,Jr'"',::"v",," ..
~_' :~~~~ARKS: PAID ON ACCOUNT
Wi v.;, ',' \
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--
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TAX AT 15%
TAXAT_%
ESTATE TAX
TOTAL TAX CREDIT
m
LESS DISCOUNT
% INTEREST
TO_I
Ul
PLUS
(FROM
m
TOTAL AMOUNT PAID
12 ,ooo.oli:~
:','.:i
RECEIVED BY
"-,:
,,"
REGISTER OF WILLS
._.,.
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ltfV.l500EX+ (2-82) ~
COMMONWfA~!Ni\(lVAtjl^
Dt;',.,IIl'M(NT Of IlEVlNU(
_..tAU Of IltAMlHATlOH
".O.IOKI377
HAIIlIllISlUIlG. PA I710S
DECEASED
CHECK
APPRD.
PRIATE
BLDCKS
CORRE.
SPONDENT Name
RECAPIT.
ULATION
AND
TAX
CALCU.
LATION
INHERITANCE TAX RETURN !
RESIDEf!!" DECEDE~T ) c2 I - Y (1 - 10 q ()
( -.:j,;J. -;L/ File Number
Decedenl's Address
770 l'aplal' ChUl'ch Road
Camp Hill, Pennsylvania
Decedant's Nama (Lan, First, and Middlalnitial)
illEE.. Ral h 1.
Social Security NUlnbur Dale of Death
318-16-4791 September 22, 1981
" Original Roturn 0 2, Supplomenlal Return 0
17011
3. Remaind'3r Return 0
Zip 17101
Under penalties of perjury, I daclare Ihatl have examined this relurn, including accompanying schedules and statements, and to the best of my knowledge
and belief, i is true, correct, and complete. Declaration of pre parer other than the personal representative is based on all information of which preparer has
a v/g~' <;?) L,;.V1....,,-< c;;: , 2-6> /;/10 /' P0? ~
IGN E OF PERSONA RESENTATIVE(SI AODR 5' , ATE
4, LilaEstalaD
5, Fedoral Estala Tex GJ
Return Required.
6. Oacedant died tRSlala ~ 7. Oecadenl mainteined a living D 8, Total Number of s.fe D
(Allach copy of Will) ~ trust (Attach copy of trun) deposit boxes inventoried
All correspondence and confidential tax informalion should be directed to:
Kathleen A. Weeks> Esquire
Telephone No,
(717) 233-1000
Address
Citl' Harrisburg
Stale PA
Recapitulation
1,
2,
3,
4,
5.
6,
7,
B.
9,
Real Estate (Schedule A)
Stocks and Bonds (Schadule B)
Closely Held Stock/Partnersbip Intere" (Schedule C)
Mortgages and Notes (Schedule D)
Cash & Miscellaneous Personal Property (Scheaule E)
Jointly Owned Property (Schedule F)
Transte" (Schedule G)
Total Gross Asse" (total lines 1.71
Funeral Expenses Administrative Costs/Miscellaneous
Expenses (Schedule HI
Oebts/Mortgages/Uens (Schedulen
Total Deductions (total lines 9 & 10)
Net Value of Estate (l;ne B minus line 111
Charitable Bequests (Schedule J)
Net Value subject 10 tax (l;nel2 minus line 13)
( 11
( 2)
( 3)
( 4)
( 5)
( 6)
(71
-0-
310,310.24
-0-
114.881.70
81. III. 96
-0-
-0-
( B)
506,303.90
( g)
(10)
S4.730,15
-0-
10,
11.
12,
13.
14.
(111 54,730. ]5
(12) 451,573.75
(13) -0-
(14) 45] , 573. 75
x,06= 27,094.43
x,15- -0-
(17) 27,094.43
Computation ofTax
15, Amount of Iina 14 taxable at 6% rale (15) 451,573.75
Un elude values from Schedule K)
16. Amount of line 14 taxable at 15% rate (16) -0-
Unclude values from Schedule K)
17, Principaltaxdue (add taxfrom line 15 plus tax from line 16)
18, Total Prior pay men":
la) Amount Paid 12.000,00
(b) Plus Discount 6 31. 57
(e) Minus Inlerest -0- (1 B) 12 , 631. 57
19. 8alance Due (l;nel7 minus line lB)
Make Check Payeble to: Register of Wills, Agent
... PLEASE RECHECK MATH'"
(lg)
]4,462.86
Jut-.
t-:<.J-J'-z.
OATE
o L
TURE OF PREPARER OTHER THAN REPRESENTATIVE
REV-CM I:::)(t (10-80)
COMMONWEAL TH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
RALPH 1. WOODRUFF
~
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SCHEDULE "A"
REAL PROPERTY
(Instructions Oil Reverse Side)
ESTATE OF
- -
ESTIMA TED DEPARTMENT
ITEM DESCRIPTION MARKET VALUATION
NO. VALUE IOFFle/AL USE ONL Y/
NONE
TOTAL -0-
If additional space is necessary, use Bll" x 11" sheets.
IIV.11Q3IX+ ('."1
SCHEDULE "B"
STOCKS AND BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
RALPH 1. WOODRUFF
All property lolntly-ownitd with Right of Survivorship mun bll dlsclotitd on SchMtule "F")
FILE NUMBER
VALUE AT DATE
OF DEATH
2.750.00
4.125.00
2,632.00
2,641. 00
95.71
16.710.60
112,518.12
1,3]0,22
2,500.00
124,820.49
39,387.10
ITEM
NUMBER
1,
DESCRIPTION
100 Common Sharcs Farmcn's Gl'OUp Insurancc
250 Common Sharcs Tuscon Elcctric Powcr Company
5 Common Sharcs Municipal Invcstmcnt Trust Fund SR69MPS
5 Common Shal'cs Municipal Invcstmcnt Trust Fund SR71MPS
57.089 Common Sharcs Mcrrill Lynch Capital Fund, Inc.
4,646.48 Common Sharcs Financial Industrial Fund, Inc.
15,847,623 Common Shares American Growth Fund, Inc.
168.192 Common Shares Ncw Pcrspectivc Fund, Inc.
$5,000.00 Platte River Powcr Authority Bond
2323.106 units Nuvccn Tax Excmpt Bond, Fund Scrics 107
6478.142 units Uvccn Municipal Bond Fund
TOTAL (Also enter on line 2, Recapitulation)
$ 310,310.24
(If more space Is needed Ins.rt .ddltlonal sheau of same size)
NOV i 1 1981
Central
Bank
oINorth~n...
lynd. Ch..
Aul"oInl Cuhler
Nov 2, 1981
Kathleen A Weeks
Skar1atos and Zonrich
Attorneys at. Law
204 State Street
Harrisburg, Pennsylvania
Dea r Ms. Weeks,
In reference to your letter of October 27, we have researched
our records and find that the time certificate # 20206 was redeemed
on April 28, 1980.
On the date of death we had on deposit in the name of Ralph I.
Woodruff, a time certificate # T3313 in the amount of $28,391.40,
with accrued interest of $1,326.21.
Y~urs truly, ?
.J..~' rY'-9=. C/1",,_
c::z;:.-- ..
. Ly da Chea
Assistant Cashier
.
CentrillBilnk or North Dcn~er 3400Wesl38lh ",,('nut', Oemer, Color",do 80211 30J/433~781
M(MBlR f1O(RM D1rOSIlIN!lURANC( CORPORATION
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.
JAN 08 1982
rOIlT',crs Insula nee Group Federal Credit Union
Po. Box 2478, Terminal Annex, Los Angeles, CA 90051
(213) 932-3200
January 4, 1982
Kathleen A, Weeks, Attorney
Law Offices of Skarlatos & Zonarich
204 State Street
Harrisburg, Pennsylvania 17101
Re: ESTATE OF RALPH I. WOODRUFF
Account No. 053870
Dear Hs. \~eeks:
Enclosed is check 11189672 in the amount of $2,000 representing
life savings insurance benefits on the account of Ralph Woodruff,
payable to the beneficiary, Julie }larie Hoodruff.
Also enclosed is check 11111541 in the amount of $7,449.54 repre-
senting the entire savings balance including dividend to date of
withdrawal.
In reply to your question in your letter of November 30, 1981,
the dividend of $362.11 is included in the account balance of
$7,297.24.
The above transactions settle Hr. IVoodruff's account with the
Credit Union and the account is now closed.
ver: ,..tru;:...yours '/7 "V' ... ".
;6 -----' .J.-b - . '.."i
"... . ~.' . .Y
, ".e.A/t:.'.~/ ,: - /-/ -., v"-........
Kevin S, Foster-Keddie
General Hanager
KSFK:bk
Enc 1.
REV.l$O(1(X+ (9.111
SCHEDULE "E"
CASH AND MISCELLANEOUS
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
RALPH 1. WOODRUFF
FILE NUMBER
(All property lolntly-owned with thu Right ot Survivorship must be dl.closod on Schedule "F"I
ITEM
NUMBER
1,
2.
3.
DESCRIPTION
Account II 3034058-5, Westcrn Fcdcral Savings and Loan of
Denver
Date of Dcath Balancc
Checking Account 1/ 302-106995-4. Commonwcalth National l3ank,
Date of Death l3alance
Coin Collection
TOTAL (Also enter on line 5, Recapitulation)
(It more spaco Is ne.ded Insert additional sheets of same ,Izel
:'.'.,~_;';:;::"O..~:'_.
VALUE AT
DATE OF DEATH
59.777.84
21,274.45
59.67
$
81,11I.96
~
Commonwealth
National Bank / ' ._ l",,-
~.-,,-_~ __h____~
I,
,
Skarlatos & Zonarich
204 State Street
Harrisburg, PA 17101
Dear I1s. Weeks:
NOV u5 1981
November 3, 1981
Re: Estate of Ralph 1. l'oodruff
In reply to your letter dated October 27, 1981 On the above estate,
the following information listed below is as of n.O.D. September 22, 1981:
Checking Account _
$21,250.51
Opened - 2/26/79
11302-106995-4 I." t/)
T-"';, ~/oI7",-
Accrued Interest - $23.94
ACcount in the names of Lloyd 1,. Woodruff
conservation for Ralph I. Woodruff.
Interest from 1/1/81 to 9/22/81 _ $514.89
If you have any questions, please feel free to contact us.
~IT/ cg
.
Very truly yours,
~:~:L::::~~
Credit Analyst
The CommOnwealth Naliona' Bank, 10 SOUlh Marke. Square, H,'rrlsburg, Pa, 1710B 17171 564.9500
'1V.15111~+ (,.,11
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE "H"
FUNERAL EXPENSES.
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
ITEM
NUMBER
1.
2.
3.
1.
2,
1,
2.
3.
4.
5.
6.
7.
FILE NUMBER
RALPH 1. WOODRUFF
DESCRIPTION
AMOUNT
A, Funeral Expenses:
Gilbert W. Parthmore Funeral Home - funel'al expense
771.00
Miscellaneous Funeral Expenses
30.37
Deorio & Sons - gravemarker expense
105.52
B. Administrative Costs:
Personal Representative Commissions
Lloyd W. Woodruff, Executor's Fee
26,000.00
Attorney Fees
See Attached Sheet
27,417.80
C, Miscellaneous Expenses:
Winfield Garrison - Nursing
112.00
Postmaster - stamps, postage
15.78
Stankovic - Doctor's biJI
55.00
Professional Pharmacy - dt'ug biJI
98.97
Lloyd W. Woodruff - conservator's fee
75.00
Bell of Pennsylvania - phone biJI
37.02
11.69
Sammon's Communication - cable payment
TOTAL (Also enter on line 9. Recapitulation)
54.730.15
$
Of more Ipace II neoded Insert eddltlonellheeu of ume Ilze)
IEV.151:1EX+ (9.11)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
RALPH 1. WOODRUFF
ITEM
NUMBER
1,
ITEM
NUMBER
1.
SCHEDULE "J"
BENEFICIARIES
NAME AND ADDRESS OF BENEFICIARY
A, Taxable Bequests:
Julie Woodruff Gates
130 South Holman Way
Golden, Colorado 80401
FILE NUMBER
RELATIONSHIP
AMOUNT
Daughter
100%
B, Charitable Bequests:
NAME AND ADDRESS OF BENEFICIARY
AMOUNT
$
TOTAL CHARITABLE BEQUESTS (Also enter on line 13, Recapitulation)
-0-
(If mer. .pace I. n..ded In.ert additional .hut. of same size)
REe!)",'
r.[[" ,
'82 ,III 2i~ II",
~ t :
r': '","
K
J
REV, 1S47EX ('-82)
BUREAU OF EXAMINATION I NOTICE OF INHERITAN~E TAX
PENNSYLVANIA DEPARTMENT OF REVENUE APPRAISEMENT ALLOWANCE OR v DISALLOWANCE
P.O, BOX B327 .
HARRISBURG, PA 17105 OF DEDUCTIONS. AND ASSESSMENT OF TAX
101
ASSESSMENT
CONTROL NO,
ESTATE OF WOODRUFF
DATE OF DEATH 09-22-81
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT
PAYMENT TO THE REGISTER OF WILLS OF THE
AGENT." IF TAX PAYMENTS ARE MADE WITHIN
OF 5% OF THE TAX PAID MAY BE DEDUCTED,
DATE
FILE NO. 21 80-0690
COUNTY CUMBERLAND
SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX
ABOVE COUNTY. MAKE CHECKS PAYABLE TO "REGISTER OF WILLS,
3 MONTHS OF THE DECEDENT'S DATE OF DEATH, A DISCOUNT
RALPH
I
KATHLEEN A WEEKS ESQ
204 STATE ST
HBG PA 17101
PLEASE RETURN THIS
PORTION TO REGISTER OF
WI LLS IF PAYMENT DUE
~loI~ _A.!-9~~ _ ,!:HJ~ .!-!fo!E, _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ , _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ .
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF WOODRUFF
RALPH
I FILE NO,21 80-0690
) CHANGED
TAX RETURN WAS: (X) ACCEPTED AS FILED
APPRAISED VALUE OF ESTATE:
1, Real Estate (Schedule A)
2. Stock.s and Bonds (Schedule 8)
3. Closely Held Stock/Partnership Interest (Schedule Cl
4. Mortgages and Notes (Schedule 0)
5. Cash & Miscellaneous Personal Property (Schedule El
6. Jointly Owned Property (Schedule Fl
7. Transfers (Schedule G)
8. Total Gross Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/Miscellaneous
Expenses (Schedule H)
1 Q. Debts/Mortgages/Liens (Schedule I)
11. Total Deductions
12. Net Value of Estate
13. Charitable Bequests (Schedule J)
14. Net Value Subject to Tax
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:
PAYMENT
DATE
RECEIPT
#
DISCOUNT (+ I
INTEREST H
631. 57
12-22-81
069901
THIS ASSESSMENT IS BASED ON: ORIGINAL RETURN
NO INTEREST IS DUE IF PAID BY 06-22-82
IF PAID AFTER DATE INDICATED SEE REVERSE FOR INSTRUCTIONS,
( 1)
( 2)
( 3)
( 4)
( 5)
( 6)
( 7)
( 9)
(101
(151
(161
ACN 101
DATE 08-16-82
.00
310,310.24
.00
114,881. 70
81,111. 96
.00
.00
( B)
506,303.90
54,730.15
.00
(11)
(12)
(13)
(141
54,730.15
451,573.75
.00
451,573.75
451,573.75
.00
27,094.43
.00
27,094.43
><'06=
X.15=
(17)
AMOUNT PAID
12,000.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
12 631. 57
14,462.86
(If Balance Due is less than $1.00 no payment is required)
RETAIN THIS PORTION FOR YOUR RECORDS
_.
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I,
INFORMATION
This document is the Notice required to be given under Section 709 of the Inheritance and Estate Tax Act
of 1961 (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
Determine 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.
2 Months =
20 Oays =
Rate of interest =
,010
... ,00335
,01335
Balance of tax due
Rate of intere!>t
INTEREST
$2,000.00
x .01335
$ 26,70
Balance of tax due
Plus Interest to
Date of Payment 1+)
TOTAL tax and
interest to Date
o f Payment
$2,000,00
$ 26.70
Interest from 3-03-80 to 5-23-80
Results in:
$2,026,70
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1 month .005 4 months ,020 7 months ,035 1 0 months ,050
2 months .010 5 months ,025 8 months ,040 1 1 months ,055
3 months ,015 6 months ,030 9 months ,045 1 2 months ,060
1 day ,00017 11 days .00186 2 1 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 days ,00118 17 days ,00284 27 days ,00454
8 days ,00135 18 days ,00301 28 days ,00471
9 days ,00152 19 days ,00318 29 days ,00488
1 0 days ,00169 20 days ,00335 30 days ,00500
-- ---- - - - - -- - -- - - - ------ - - - - - - -- - - - - - - - - -- - - - - -- - - - - - ------- - ---- ----
Any party in Interest, includIng the Commonwealth and the personal representative. n01 satisfied with the
appraisement and assessment may object within sixt~' (60) days after receipt of thiS Notice as provided by
Scclion 1001 of the Inherilance and Eslale Tax Act of 1961 (72 P,S. sec, 2485 - 1001),
MAKE CHECK OR MONEY OROER PAYABLE TO: "REGISTER OF WILLS, AGENT"
DETACH THE TOP PORTION OF THIS FORM AND SUBMIT WITH YOUR PAYMENT TO THE REGISTER OF WILLS FOR
THE COUNTY SHOWN ON THE REVERSE. SEE THE INHERITANCE TAX INSTRUCTION BOOK FOR ADDRESS.
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AwO~LO SKAUUTOS flOUUelOlUI
JOliN R. ZONAIUCII
I<.ATIILEEN A. WEEKS
ROmm:T w. WAHG1~H
DON A. Lf.ATllURMAN
Register of Wills
CUnberland Cbunty Cburthouse
Carlisle, PA 17013
SI{ARLATOS AND ZONAHICH
A"'OUNIWS AT LA\'I~
~O.~ STATE STlumT
JlAIlIlISBUHO. PI~SNSYI.V.\NI^ 17101
(7171 U3:J-1000
September 9, 1982
Re:
Estate of Ralph I. Woodruff
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Dear Registrar:
Sl'IU~LTON OIl'J'ICB
P. O. llox 7jjO
STlml.TON. PI~NNSYI~VANIA 17113
17171 OfJOe03tm
Enclosed please find a check in too arrount of $14,462.86
for too a.b::>ve captioned Estate. Thank you for your kind attention to
this matter.
KAW /ej f
Enclosure.
Sincerely,
\.;t-dJ-/~-IU~
Kathleen A. Weeks
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IN TIlE CDURT OF CXXI~KlN PLEAS OF
cu.IDERLAND COUNl'Y, PENNSYLVANIA
ORPHAN'S COURT DIVISION
roo 21-00-600
ESTATE OF RAlPH I. \IIX)I)RUFF, DECEASED
LATE OF EASr PENNSroRO Tal'NSffiP
INVENfORY
Value 9/21/81
1. Real Estate: -o-
Il. Stocks and Bonds: Unit Value
1. Held by Merrill Lynch, Pierce, Fenner
& Smith, Inc.
One Liberty Plaza
165 Bl'Oadway
NEW York, N.Y. 10000
100 shares Fa.rJrers Group Ins. 27.50 $ 2,750.00
250 shares Tucson Electric
Power Corrpany 16.50 4,125.00
5 shares MIT SR 69 MPS 526.450 2,632.00
5 shares MIT SR 71 MPS 528. 00 2,641.00
2. Held by Jersey National Bank
One Exchan@a Place
Jersey City, N.Y. 073:>2
57.089 shares Merrill Lynch
Capital Fund, Inc. 16.04 915.71
3. Held by Tlr.mas Elliott, Esq.
(Certificates show 548 shares
and 2223 shares)
4646.48 shares Financial Ind-
ustrial Fund, Inc. 3.5004 16,710.60
4. Held by United Bank of Denver
for AccotUlt of Ralph Woodruff
15,847.623 shares American
Gravth Fund, Inc. 7.10 112,518.12
5. Held by Thanas Elliott I Esq.
$5,000 Platte River P~ver
Authority Bond 2,750.00
"r'__O.__
10
6. Registered with United States
Trust Carvany of New York,
John Street Office
13) John Street
New York, N. Y. 10038
2323.106 lU1its Nuveen Tax
Exempt Bond Fund Series 107 53.73 124,820.49
6478.142 lU1its Nuveen Municipal
Bond F'lmd 6.08 39,387.10
7. Held by American Funds Service
Canpany
168.100 shares New Perspective
Fund, Inc. 7.79 1 ,310.22
SUB- 'IUl'AL $310,560.24
III. Mortgages, Notes and Cash
1. Specific Performance Contract
with Jake R. Valdez
10% Interest, Balance for 9/81:
$28,285.00
Face Value: $29,000 as of 3/1/76
Maturity Date: 4/1/88
Property Subject to Mortgage:
4312 W. 38th Avenue, Denver,
Colorado
Monthly Principal & Interest
Payments: $258.00 28,285.00
2. Western Federal Savings and wan
of Denver
700 17th Street
Denver, Colorado 80202
ACCOlU1t No. 3)34058-5
Balance 9/22/81 59,777.84
3. Commonwealth National Bank
Harrisburg, Pennsylvania 17101
Checking Account No. 3)2-106995-4
Balance 9/22/81 21,274.45
4. Certificate of Deposit T-3313
Central Bank of North Denver, Colorado
Principal $28,391.40 + Interest $1,326.21
for Date of Death Total 9/22/81: $29,717.61 29,717.61
-2-
PRINCIPAL OONVERSION INfO CASH:
GAIN lOSS
OORroRATE STOCK
1. 100 shares of Fanners Group
Insurance
Proceeds: 2893.52
Inventoried At: 2750.00 S 143.52
2. 250 shares of Tucson Gus and
Electric
Proceeds: 4822.66
Inventoried At: 4125.00 697.66
3. 5 shares Municipal Investment
Trust Fund 69 MPS
Proceeds: 2764.20
Inventoried At: 2632.00 132.20
4. 5 shares Municipal Investment
Trust Fund 71 MPS
Proceeds: 2754. 3)
Inventoried At: 2641.00 113. 3)
5. 13).926 shares of New Perspective
Fund, Inc.
Proceeds: 1278.49
Inventoried At: 1310.22 31. 73
6. 59.002 shares Merrill Lynch
Capital Fund, Inc.
Proceeds : 950.52
Inventoried At: 915.71 ~.81
7. 4646.48 shares of Financial
Industrial Fund
(2771 shares redeemed 8/17/82: $10,752.31)
(3332.69 shares redeemed 10/05/82: $13,893.32, of
which 1875.48 represented Principal Changes and
1457.21 represents reinvested Incane)
Proceeds: 18570.82
Inventoried At: 16710.60 1,860.22
1I3ER 104, PACE 270
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-4-
GAIN I.DSS
OONDS AND ~ORrGAGES:
1. $5000 Platt River Power
Authority Bond
IsslEd: 4/01/76
Proceeds: 4589.88 $1,839.88
Inventoried At: 2750.00
2. 2323.106 units Nuveen Tax
Exempt Bond Fund Series 107
Certificate #107-1604
Proceeds: 122,869.07
Inventoried At: 124,820.49 $1,951.42
3. 6478.142 shares Nuveen Tax
Exempt Bond Fund, Inc.
Sold: 08/3:>/82
Proceeds: 43,338.77
Inventoried At: 39,387.10 3,951.67
4. Jake Valdez Mortgage
Inventoried At: 28,285.00
(Balance 9/81)
Principal Fmts. 380.29
Balance Due on
12/31/82 27,004.71 -D- -D-
5. Julie Woodruff
MortgagB
Inventoried At: 52,866.85
(Balance 9/81)
Principal Fmts. 301. 58 (Forgiven:
Balance Due on 8/25/82)
07/31/82 52,565.27 -0- -D-
'TOI'ALS $8,803.26 $1,983.15
NET' GAIN: $6.700.11
ll~E. 104. PAGE 271
-5-
PRINCIPAL DISBURSFJ.IENI'S:
09/28/81
09/28/81
09/28/81
09/00 /81
10/02/81
10/05/81
10/07/81
10/07/81
10/07/81
10/07/81
10/08/81
10/14/81
10/16/81
11/16/81
12/04/81
12/07/81
12 /21 /81
12/21/81
12/22/81
01/22/82
03/18/82
03/23/82
03/23/82
03/26/82
06/21/82
06 /21/82
06/21/82
07/01/82
07/01/82
07/12/82
07/12/82
05/17/82
Gilbert W. PartlUIPre FUneral IIane
Thomas B. Elliot-outstanding light bill
Sammons Communications, Inc.-balance cable bill
Winfield Garrison-nursing
Postmaster-shipping
Thrift Drugs-packing for shipnent of personalty
Dr. Stankovic-doctor's final bill
Professional Phannacy-final drug bill
Jean Woodruff-travel for Conservatorship, Sept.
Lloyd W. Woodruff-Conservators fee, Sept.
United Parcel Service-shipping
Bell of Pennsylvania-final phone bill
Register of Wills Cunberland County-probate
D. Deorio and Sons Memorials-engraving
Patriot News-estate advertisanents
Keystone Portable X-Ray
Register of Wills, Agent-deposit on Pennsylvania
Inheritance Tax
Skarlatos and Zonarich-Iegal fees partial
Lloyd W. Woodruff-Executors fee partial
Farmers Insurance Group Credit Union-aebit for
closing out account
Merrill Lynch-legal transfer charge
Merrill Lynch-annual service charge
Myers, Myers, Flower and Johnson-Guardianship legal fee
Th:Jmas G. Elliott, Esquire-finalize Guardianship
Skarlatos & Zonarich-reimbursanent for estate ads
Donald F. Schueller-appraisal fee
Internal Revenue Service-Federal Estate Tax
Internal Revenue Service-Federal Estate Tax
(Balance Due)
Skarlatos and Zonarich-attorney's fee
Thomas Elliott, Esquire-consultation re:
Colorado Law 252.72
Lloyd Woodruff -balance of Executor I S fee 13,000.00
Merrill Lynch-mkt. ltr. sub fees 44.00
Register of Wills, Agent-Pennsylvania Inheritance Ta..x 14,462.86
, $183,869.00
lIB(~ 104. PAGE 2"/2
-6-
$
771.00
31. 79
11.69
112.00
15.78
3.01
55.00
98.97
10.00
75.00
17.33
:r7 .02
210.00
105.50
76.19
70.00
12,000.00
13,000.00
13,000.00
24.21
15.00
35.00
387.00
508.73
34.50
3Xl.00
00,000.00
6,104.67
13,000.00
.~....ct.~_~
.~:~.7~;
PRINCIPAL CHANGES:
1. Western Federal Savings and Wall of Denver, Colorado
Statement Account No. 3034058-5
Inventoried At
Interest Earned:
9/22/81-12/15/81
Withdrawal 12/15/81
Deposited to Cbmmonwealth
National Bank Checking
Account 12/15/81 and
then to Merrill Lynch
Management Account
1/19/82
$59,777.84
899.52 (Reported on Incam Sheet)
60,677.36
60,677.36
Account Value
1
-0-
2. Farmers Insurance Group Federal Credit Union, ws Angeles, California
Statement Account No. 5387-0
Inventoried At:
Interest Earned:
9/22/81-1/22/82
7,297 .24
176.51 (Reported on Incam Sheet)
(24.21)(Reported on Principal Disburse.)
Close-Out Fee
Withdrawal 1/22/82
Deposited to Merrill Lynch
Cash Management Account
7,449.54
7 ,449. 54
_0_1
Account Value
lAll funds reported now in Merrill Lynch Cash Management Account No. 872 3:>854.
lI~t~ 1n4 pm 273
-7-
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PRINCIPAL CAPITAL CHANGE> (Continued):
3. Cannonwealth National Bank, Harrisblll'g, Pennsylvania
Checking Account No. 3)2-106995-4
Inventoried At: $21,274.45
Less Checks #426, #428, #430
Totalling $355.00 Which 355.00
Cleared after Date of Death
Total Deposits after 9/22/82 + 94,799.25
Total Checks Written after 9/22/82- 39,700.31
Interest Earned 579.80 (Reported on Incane Sheet $579.80
Balance 76,54 7.38 plus $50.81 interest income in
Transferred to Merrill Lynch respect of decedant credited
Cash Management Account 76,547.38 to account)
Account Value
_0_1
4. Central Bank of North Denver, Colorado
Inventoried At:
Incane Earned:
29,717.61
904.27 (Reported on Incane Sheet)
Balance
Deposited into CNB
30 ,621. 88
30 ,621. 88
Account Value
-0-
1AlJ. funds reported now in Merrill Lynch Cash Management Account No. 872 30854.
ll5Ei 104 fAGE 274
-8-
INCOME REX::EIPrS:
PAIn' I: 9/22/81 to 7/31/82
1. Financial Industrial Fund, Inc.
Financial Programs, Inc.
Cash Incane - 1982 $ 152.41
Reinvestment Incane - 1982 004.69
(Acct. 77330-0-10-1982-$844.93)
(Acct. 74872-0-10-1982-$ 59.76)
1,057.10
2. Merrill Lynch Nominee Account
Including:
100 shares Farmer's Group Ins.
250 shares Tucson Gas &. Electric
5 shares Municipal Investment
Trust 69 MPS
5 shares Municipal Investment
Trust 71 MPS
September 22, 1981 to December 31,
1981 Estate Incane 453.60
January 1, 1982 to July 31, 1982
Estate Incane 619.20
1,072.80
3. Central Bank of North Denver
Certificate of Deposit T-3313
Interest Earned 9/22/81-12/81 004.27
4. CalJronwealth National Bank
Checking AcCount No. 302-106 995-4
1981 Estate Incane 181. 76
1982 Estate Incane 398.04
579.80
5. Farmer's Insurance Group Credit
Union, Account No. 5387-0
1981 Estate Incane 176.51
6. Western Federal Savings and Loan
of Denver, Colorado
Account No. 3OJi058-5 899.52
7. Julie Woodruff Mortgage-Interest
Paid
1981 - $ 792.56
1982 - $1844.06 2,636.62
~if liJ4 pm Zi5
-9-
INCXlME ROCEIPl'S (Continued):
8. Jake Valdez Mortgage-Interest
Paid
1981 - $ 705.99
1982 - $1640.50
$ 2,346.57
9. Nuveen Municipal Bond Fund
107 Quarter ly-2323.106 shares
12/1/81 3939.29 reinvested in shares
(purchased 651.122 share X 6.05/share)
3/1/82 3939.29 reinvested in shares
(purchased 645.785 share X 6.10/s1]are)
6/1/82 3939.11 (Interest deposited into
Merrill Lynch ()tA)
7/9/82 5947.16 (Interest deposited into
Merrill Lynch CMA)
$ 17,764.85
10. Nuveen Municipal Bond Fund
Reinvestment Series
09/30/81 338.10 (56.256 X 6.01)
10/31/81 343.66 (57.086 X 6.02)
11/31/81 371.84 (58.835 X 6.32)
12/31/81 380.14 (64.105 X 5.93)
01/29/82 377.29 (63.839 X 5.91)
02/26/82 390.29 (64.298 X 6.07)
03/31/82 417.49 (68.779 X 6.07)
04/31/82 409.47 (64.483 X 6.35)
OS/28/82 371.67 (58.255 X 6.38)
06/31/82 463.38 (74.981 X 6.18)
Sub- Total 2429.59 3,863.33
11. Merrill Lynch Cash Managem:mt Account
1982 Interest Earned to 7/31/82 5,849.84
12. Platt River Power Authority Bond
Interest Earned:
1981 - $182.50
1982 - 182.50
365.00
~ 104. nGE Z'lG
-10-
INCOME DISBURSEMEffi'S:
04/15/82 Pennsylvania Department
of Revenue-State Income Tax $ 172.05
04/15/82 Internal Revenue Service-
Federal Incane Tax 552.15
10/15/82 Interest Due Register of
Wills 216. 91-
11/15182 Interest Due Internal
Revenue Service 39.50
$ 980.64 L-980.64
LISEN 104 PAGE2'i'9
. .
-13-
DIsrnIl3UrION TO I3ENEFICIARY OF 'ffi1.B1'
JULIE \\OODHUFF
On or about SeptanOOr 1, 1982, Julie Woodruff, having attained l-er
25th birtlDay was provided with an accounting for all estate proceeds to
July 31, 1982, and said Julie Woodruff received the following suns:
1. Release and Satisfaction of Present Mortgage
Indebtedness of Beneficiary to Estate
2. Coins
3. Partial Cash Distribution: 9/1/82
SEI'l'a1BER 1, 1982 DISTIUl3urION:
A final distribution will now be made to Julie
Woodruff in too anount of:
The above distribution was equivalent to one-half
of the prinCipal and income accrued as of 8/27/82, of
$363,584.76, or $181,792.38.
The final distribution from the Estate is proposed
as follows:
1. To Julie Woodruff-balance of first distribution
(cash from CMA account)
2. To Lloyd W. Woodruff, Trustee for the Trust of
Ralph 1. Woodruff, set forth in the Will for the
benefit of Julie Woodruff or alternate bene-
ficiaries should Julie not reach age thirty (30).
'fOrAL orSl'RIBurION:
. . .
U~E~ lQ( PtCE 280
-14-
$ 52,565.27
59.67
80 ,000.00
$132 ,624. 94
49,167.38
S 49,167.38
215 ,473.47
$264,640.85
...,.~,'~
QJM!.K>NWEALTH OF PENNSYLVANIA
ss:
OOUNl'Y OF DAUPHIN
Lloyd W. Woodruff, Executor, named in the foregoing Account and duly
sworn according to law; that as such he is autoorized to make this Affidavit
on his behalf; that the facts set forth in the foregoing First and Final
Account of the Estate of Ralph 1. Woodruff, deceased, are true and correct to
the best of his knowledge, information and belief.
.SWOrn to. and Subscribed
,'- ,.;...... " 'hi ~ or, d f
.0:. ;~I~"IIIe', t s ~ ay 0 '
".~. :,.J,; - 1983
! ;'j"! 'e., .. 1 " '.' .
i';:~:'~',ff1.t.' ,,;~,j;~ .
:::'v',.....: Li,-::J.~'{U...t.,,")/j
~ ~ -::. '.IDrARY PUBt,Ic
'\';', '~y.1~~10n Expires:
. ~..," I....:.'\...:.~.-. .J:" '/'
" ~, .f I'~) I" -... .~, ...
<";," EdH!-]~~h~i~'~".tI~t:r'l ru~:it
tI,tCblM;1i,!~-n"'hili::s 1:~IL!1 12. 1984
HarriJbufll. FA C;:L:f)hiil C:lt:nIV
lI!Eli 104 rm 281
mMIDNWEALTH OF PENNSYLVANIA
CDllNI'Y OF DAUPHIN
ss:
Lloyd W. Woodruff, Executor, having been duly sworn according to law,
deposes and says that the Proposed Schedule of Distribution as stated is troo
and correct.
Sworn to and Subscribed
befo.r~.~..thi.s Ji.1J... day of
-4"""0-
,',.',';+it"%'~;~'zf '" 1983.
.. ....~.. I,f..! ....
. ;"J' ~ "',' '#', ' .
i ~~. 'Ith:<.J.1ii, IJ."a
; :MY PUBLIl;: .'. . oJ
'.. ..1 '."_ .
:, ~ ',Comni.ss~on,. Expires:
" ~" ':'1 -"1: . .~.; ~"_
. Fdie 'J:f,~i.~,'I!o.~",.Mli,
Mv '~e~~1i;~'EzFfrts~'r:'..:;:fl 12, 1984
Harrisbin'g" fA"': . ....t'o1l.'.1!:in Count;,
'........
U!tll 104. ner ~83
.~
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.
LAST WILL AND TESTAMENT
OF
RALPH I. WOODRUFF
I, RALPH 1. HOODRUFF, a resident of the State of
Colorado, being of sound and disposing mind and memory, do
hereby make, publish and declare this to be my Last Will an~
Testament, hereby revoking any and all other wills, testame~ts
and codicils heretofore made by me.
I.
I direct my ~xecutor to pay all inheritance,
estate, legacy, succession and other death taxes payable in
respect of my estate or of any devise, legacy or distribution
under this Will or levied by reason of my death, whether or
not the property, transfers or proceeds with respect to
which the said taxes are levied are a part of my estate at
my death, such taxes to be paid by my Executor as an expense
of administration and without reimbursement to my estate by
or deduction from the share of any benef~ciary, legatee,
devisee or transferee, and without apportionment.
II.
.
I declare that I am presently unmarried. My only
child now living is JULIE MARIE HOODRUFF, born August 27,
1957. My Executor and Trustee may rely upon said date of
birth in administering and distributing my estate and THE
RALPH I. WOODRUFF FAMILY TRUST created herein.
r.
,.
III.
I hereby give and bequeath all of my personal and
household effects including, by way of example and not by
way of limitation, jewelry, clothing, furniture, works of
art and automobiles, except such property as may be used in
any business in which I may have any interest, together with
7Z7
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any insurance po1i~ies and claims under such policies on
such property, to my daughter, JULIE MARIE \mODRUFF, if she
shall survive me.
IV.
If I am survived by any of my lineal descendants,
I hereby give, devise and bequeath the rest, residue and
remainder of my estate, of whatsoever kind or nature and
wheresoever situate, unto my Trustee hereinafter named, IN
TRUST, to be known as "THE RALPH 1. \olooDRUFF CHILDREN'S
TRUST", to have, hold, manage, control, invest, reinvest and
. dispose of the income and principal of said Trust as follows:
THE RALPH I. WOODRUFF CHILDREN'S TRUST
As to the Trust created herein, the same shall be
distributed in the following manner:
My Trustee shall divide the aforementioned residue
into as many equal separate funds as shall make
one for each of my children who shall then be
surviving, and also one for the then surviving
descendants ,collectively (per stirpes) of any
deceased child of mine, wh~ch funds shall then be
distributed as follows:
(a) From each such fund my Trustee shall
devote to such child's 'or children's support,
health, education, travel and recreation as much
of the income or principal or both as he shall
deem necessary or proper for said purpose, adding
excess income, if any, to principal.
.
'(b) As each such child shall attain the age
of twenty-five (25) years, my Trustee shall distribute
to such child, in cash or in property, as shall be
determined by my said Trustee, one-half (1/2) of
the principal and accumulated income, if any, of
the then remaining fund set aside for such child.
As each such child shall attain the age of thirty
(30) years, my Trustee shall distribute the entire
remaining balance of any fund which shall have .
been set aside for such child; provided, however,
that if at the time of the creation of the separate
funds herein referred to, any of my children shall
have attained any of the ages herein provided,
then, and in such event, such child shall receive
the portion of such fund herein required to be
distributed at such age and as to such child, the
Trust Shall continue only as to the balance of the
fund.
,
(c) In the event any of my children shall
die prior to attaining the age. of thirty (30)
years, leaving children either born to or adopted
by such child (hereinafter referred to as "grand-
children") surviving him or her, then my said
-2-
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Trustee shall continue to hold in trust for such
grandchildren, per stirpes, the balance of the
fund belonging to their parent" arid shall distribute
the income and principal in the same manner as is
herein provided for distribution to their parent;
except that at the time such grandchild reaches
the age of twenty-one (21) years, the remaining
balance of any fund shall be distributed outright
to said grandchild. In the event any of my said
children shall die prior to attaining the age of
thirty (30) years, leaving no children surviving
him or her, then the balance remaining in any fund
set up for such child shall be divided equally .
between the funds set up for my other children. I
direct that if all of said children should die
before attaining the age of thirty (30) years and
none of them should leave children surviving, then
upon the death of the last child the Tr~st shall
terminate and the remaining corpus shall be distri-
buted to my brother, LLOYD W. WOODRUFF, and if he
shall not then be living, to his descendants, per
stirpes, and if none,' to those persons who would
have been my heirs at law as the same would be
determined by the laws of the State of Colorado if
I had died on the date of the death of the said
las t beneficiary. '
(d) If an emergency should arise which, in
the opinion' and discretion of my Trustee, shall
require the invasion of principal; and if in the
judgment of my said Trustee such invasion will so
deplete the fund of the beneficiary in need as to
jeopardize the future security and financial well-
being of such beneficiary, and if such Trustee
shall determine in his discretion that the fund of
another beneficiary can be invaded for such purpose
'without unduly depleting the same, then and in
such event, I do hereby authorize ,my Trustee to
invade the principal of the fund set aside for
such other beneficiary, or to use the income
belonging to the fund of such other beneficiary,
for the use of the beneficiary so in need. In the
event of such emergency invasion, then I direct
that it shall not thereafter,be necessary for the
fund so invaded to be replenished.
If none of my lineal descendants shall survive me, I give,
devise and bequeath the aforementioned residue of my estate
.
to LLOYD W. WOODRUFF. and if he shall not then be living, ,to
his descendants, per stirpes.
v.
Notwithstanding anything herein to the contrary,
all of the property composing THE RALPH I. WOODRUFF CHILDREN'S
TRUST herein established shall be finally distributed not.
later than twenty-one (21) years after the date of the death
of the last survivor of the group composed of myself and
~
-3-
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those of my children, or grandchildren who are living at the
date of my death; and if at the expiration of such period
\
any part of THE RALPH I. WOODRUFF CHILDREN'S TRUST shall
remain undistributed, the same shall be immediately distri-
buted by my Trustee to the persons then entitled to receive
the income from such Trust in the proportions to which they
are so entitled.
VI.
No beneficiary under my said Trust shall have the
power to dispose of, or in any way ?ssign, anticipate,
encumber or' charge the rents, interest or i~come from any
part, share or Trust set apart for his or her benefit, or to
dispose of, charge, or encumber that part or share of the
Trust itself, or of his or her interest therein', or in any
part thereof, nor shall the same or the income thereof, or
any beneficial interest therein, or rights thereto, be
liable or chargeable prior to the actual receipt thereof by
the beneficiary from the Executor or Trustee, under and
pursuant to the terms and provisions of the Trust created
and declared in their behalf in this, my said Will. My
intention is declared to be that the Trust created is for
the benefit of the beneficiaries and not for any creditor,
lender thereon or mortgagee thereof, nor liable to or available
for the payment of alimony or support money in favor of a
separated or divorced husband or wife.
VII.
Except as may be directed by my Executor or Trustee,
as the case may be, or by the successor to any such person,
in their sole discretion, I direct that my estate and the
Trust provided for herein shall be administered free from
the supervision and control of any court whatsoever. In the
event that my estate or the Trust created herein shall, for
any reason, come to be administered under the supervision of
-4-
730
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a court for any period or periods of time, the said fiduciaries
shall be free to remove my estate, 'or the Trust, or any
portion thereof from the said court's supervision at any
time by the filing of written notice with such court to that
effect, except where any statute or rule of court shall
require supervision despite such direction by my fiduciaries.
VIII.
I hereby nominate, constitute and appoint LLOYD W.
WOODRUFF, of Camp Hill, Pennsylvania, to serve as Executor
and Trustee of the Trust created under this my Last Will and
Testament. In the event that the said LLOYD W. WOODRUFF
shall predecease me, fail, refuse or be unable to act, then
the AMERICAN NATIONAL BANK OF DENVER shall serve as successor
Executor and Trustee. In determining whether an Executor
and Trustee appointed hereunder is unable to act, a letter
,
addressed to the successor Executor and Trustee by the
attending physician certifying to the inability of such
Executor and Trustee to act shall 'be conclusive evidence of
such disability and the duly appointed successor Executor
and Trustee shall immediately be entitled to act hereunder.
I direct that my Executor and Trustee or his successor shall
act without bond or other security in both such capacities.
IX.
LLO~ W. WOODRUFF may be removed as Trustee. of the
above-described Trust by a majority of each of the adult
.
beneficiaries, and parent or other guardian of minor ben~-
ficiaries, then receiving or entitled to receive the income
of the trust estate hereunder by their giving thirty (30)
days' notice in writing to the said LLOYD W. WOODRUFF,
,
signed by such beneficiaries, parents or guardians, and
delivered in person or mailed to the last known address of
the said LLOYD W. WOODRUFF. In the event of such removal,
THE AMERICAN NATIONAL BANK OF DENVER shall serve as successor
Trustee as hereinabove described.
-5-
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In the event that the AMERICAN NATIONAL BANK OF
DENVER, (hereinafter referred .to as the "Corporate Trustee")
shall become the Trustee of THE RALPH I. WOODRUFF CHILDREN'S
TRUST as herein provided, it may resign its trusteeship by
giving thirty (30) days' notice in writing delivered in
person or mailed to the last known address of each of the
adult beneficiaries, and parent or other guardian of minor
beneficiarie~, then receiving or entitled to receive tbe
income of the trust estate hereunder. Similarly, the said
Corporate Trustee may be removed by a majority of such adult
beneficiaries, and parents or other guardians of minor
beneficiaries, then receiving.or entitled to receive the
income of said trust estate by their giving thirty (30)
days' notice in writing to such Corporate Trustee, signed by
such beneficiaries, parents or guardians, and delivered in
person or mailed to the Corporate Trustee's last known
address. Such resignation or removal is to become effective
at the end of thirty (30) days from the date of delivery or
mailing of such notice. In the event of resignation or
removal as aforesaid, a successor Trustee shall be appointed
by an instrument in writing signed by the aforementioned
persons, provided that such successor Trustee shall be a
bank or trust company having trust powers with a capital and
surplus of at least Five Million Dollars ($5,000,000.00).
.
In the event a vacancy in corporate trusteeship
occurs and a successor Trustee is not appointed as above
provided, then the probate judge (or the presiding judge of
the probate division of the District Court) in and for the
City and County of Denver, State of Colorado shall, upon
,
written application of any beneficiary then receiving or
being entitled to receive income from the trust estate, or
the legal representative of any minor or disabled beneficiary,
nominate and appoint a successor trustee by an instrument in
-6-
732
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writing under the seal of such Court. By making the appoint-
ment as aforesaid, such Court shall not thereby acquire any
jurisdiction over the trust estate except to the extent
necessary for the making of such appointment.
Upon th~ appointment of and the acceptance by any
successor Trustee, such successor Trustee shall become
entitled to the trust estate; and all powers, duties, rights
and discretion of the former Trustee shall forthwith vest in
such successor Trustee, but a resigned or removed Trustee
shall execute all instruments and do all acts which may be
necessary to vest such title in the successor Trustee, all
without Court accounting or approval. No successor Trustee
shall be obliged to examine the accounts, records and acts
of any previous Trustee, or any allocation of the trust
estate, nor shall such successor Trustee in any way or
manner be responsible for any act or omission to act on the
part of any previous Trustee.
x.
My Executor and Trustee shall have all the powers
now or hereafter' granted under the Colorado Fiduciaries'
Powers Act, as set forth in Colorado Revised Statutes ~15-l-
801 (1973), et. seq., as the same is now or may hereafter be
amended. In addition to said powers, my Executor and Trustee
.
shall have the following powers:
A. The right to invest and reinvest all or part
of the pri~cipal and income of my estate in real
or personal property, including bonds, debentures,
stocks, notes, real estate, mortgages or other'
securities as they, in their absolute discretion,
should see fit, without being limited to the
classes of securities or property which are now or
may hereafter be prescribed by law as those in
which trust funds shall be inves.ted and even if
'the same result in inadequate or unequal diver-
sification.
B. In making or disposing of any investments or
property, the Executor or Trustee may purchase the
same or sell the same to themselves, or any corpora-
tion, firm or association, in which the said
Executor and Trustee may in any way be interested
,
-7-
733
o. ......~...____._~
. ..'
as freely as the Executor or Trustee mayor could
deal with an independent third party and without
greater or less responsibility, all rules or
provisions of law to the contrary being hereby
expressly waived.
C. During the minority or other legal disability
of any beneficiary to whom payments of income, or
payments of principal, in the discretion of the
Trustee, is herein directed to be made, the Trustee
Ulay make such payments in anyone or more of the
following ways:
1. Directly to said beneficiary;
2. To the legal guardian or conservator of
said beneficiary;
3. To any relative of said beneficiary, to
be expended by such relative for the education
and maintenance of said beneficiary; or
4. By himself expending the same for the
education and maintenance of said beneficiary.
D. To determine how all receipts and disbursements
shall be credited, charged or apportioned as
between income and principal, provided, however:
(1) That all dividends which are payable only in
shares of the corporation declaring same, all
disbursements of the corporate assets designated
by the corporation as a return or division of
capital, and all amounts paid upon corporate
shares upon disbursement or the corporate assets
to the stockholders shall be deemed principal; and
(2) That all rights to subscribe to the shares or
other obligations of the corporation and the
proceeds of the sale of such rights, shall be
deemed 'principal.
E. In addition to those authorities or require-
ments regarding taxes conferred or imposed by law,
my Executor shall have the following authorities
and elections:
.
1. To compromise issues in income, death or
gift tax proceedings;
2. To exercise statutory elections to claim
administration, medical or other expenses as
death tax or income tax deductions without
being required to adjust the resulting value
of the interest of any beneficiary or to make
any adjustment between principal and income;
3. To use those available optional valuation
dates for death tax 'purposes which appear to
cause the lowest combined Federal and state
death and income taxes, including potential
capital gains tax which might be incurred
during the administration of my estate or
Trust, without being required to adjust the
resulting value of the interest of any bene-
ficiary or to make any adjustment between
principal and income; and '
4. To elect any available installment method
. of paying death taxes.
-8-
734
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F. In the event that I shall have designated my
Trustee under any Trust created hereunder as
beneficiaries under any policy of insurance on my
life, or as beneficiaries of any death benefit
payable from a trust forming part of a qualified
plan under Section 401 of the Internal Revenue
Code of 1954 of which I may have been, at any
. time, a participant, such insurance proceeds or
death benefit shall be received by my said Trustee
as a part of the corpus of the said Trust created
hereunder, and no part of the said insurance
proceeds or death benefit shall be applied against
any obligation of my estate. Despite the within
prohibition, my said Trustee is expressly empowered
to use such insurance proceeds, death benefit, or
'other assets of my said Trust to 'purchase assets
from my estate, for fair value, or to loan any or
all of the corpus of the said Trust to my estate,
provided that the terms of such loan include
reasonable interest and adequate security; and my
Trustee may purchase such assets and extend such
loan or loans notwithstanding that the fiduciary
or fiduciaries of my said estate may be the same
persons as, or related to, the Trustee of my said
Trust, and notwithstanding any rules of law regarding
self-dealing by fiduciaries to the contrary.
G. Any corporate fiduciary acting under this Will
shall be entitled to reasonable compensation for
serving in $uch capacity. I request that such
compensation be comparable to charges for similar
services made from time to time by professional
fiduciaries in the geographic area in which the
services are rendered, and that in all events such
compensation shall be commensurate with the services
actually performed. All fiduciaries under my Will
shall also be entitled. to reimbursement for expenses
necessarily incurred in the performance of their
fiduciary duties.
H. All powers expressly or impliedly conferred by
the provisions of this Will, and by the provisions
of the Colorado Fiduciaries' Powers Act which is
incorporated herein as though set out in full,
shall be exercised by my Executor and Trustee
without seeking the aid, authorization, order or
approval of any Court. All such powers shall be
exercisable by my Executor and Trustee in any
jurisdiction and without any duty on any person
dealing with my Executor or Trustee to inquire
into their, authority. Each and every successor
Executor and Trustee shall have all of the powers,
rights, privileges and immunities herein given and
granted to my Executor and Trustee first named.
I. The enumeration of the foregoing specific
powers shall not be deemed to limit or restrict
any other powers of my Executor or Trustee, since
it is my intention hereby to give unto my Executor
or Trustee any and all powers over my property and
estate which l might have if living.
c
-9-
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XI.
Whenever reference is made in this Will to "children,"
.this term is used to denote children born or adopted either
before or after the execution of this Will, and I specifically
direct that only those of my stepchildren, if any, who I may
have adopted at the time of death shall be included in the
class of persons referred to in this Will as my children.
IVhenever reference is made in this Will to "grandchildren"
or "descendants;" these terms are used to denote lineal
descendants of all generations whether born or adopted
either before or after the execution of this Will. Whenever
reference is made to persons, unless the context otherwise
requires, words denoting the singular may be, and where
necessary shall be, construed as to denote the plural number;
and words of the plural number may be, and where necessary
shall be, construed as to denote the singular number; and
words of one gender may be, and where necessary shall be,
construed as to denote such other gender as may be appropriate.
No general pecuniary bequest hereunder shall bear any interest,
notwithstanding the fact that distribution of such bequest
may be made more than one year after the date of my death.
This Will has been created under the laws of the
State of Colorado, and all questions pertaining to its
validity, construction and administration shall be determined
in accordance with the laws of that State.
.
I, RALPH 1. 'WOODRUFF?:!' the TestatpJ:', sign my name
to this instrument this I?t day of ~,~ ,1976,
and being first duly sworn,' do hereby dec re to the under-
signed authority that I sign and execute this instrument as
my Last Will and Testament and that I sign it willingly,
that I execute it as my free and voluntary act for the
purposes therein expressed, and that I am eighteen (18)
years of age or older, of sound mind, and under no constraint
or undue influence.
(
~
-10-
736
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We, SAMUEL L. LEVY ,SANDY GA IL NYHOUI
and LINDA SUE HARRIS " the witnesses, sign our
names to this instrument, being first duly sworn, and do
hereby declare to the undersigned authority that the Testator
signs and executes this instrument as his Last Will and
Testament and that he signs it willingly, and that he executes
it as his free and voluntary act for the purposes therein
expressed, and that each of us, in the presence and hearing
of the Testator, hereby signs this Will as witness to the
Testator's signing, and that to the best of his knowledge
the Testator is eighteen (18) years of age or older, of'
sound mind, and under no constraint or';undue influence.
- ;/ C-~/< >/
_.,<;>y''Z tt' ,....~ ,[--C: ",,-<--;::r-
Witness ' ~
I
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,,- <,J...:...' A'{.<..(./' \_;("'4A-.\.-<-...1
Wi ness
STATE OF COLORADO
CITY AND
COUNTY OF DENVER
)
) ss.
)
.
-11-
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737
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Discount:
If any tax due IS paid within three (3) months after the decedent's death, a discount of
five percent (5%) of the tax paid is allowed,
. the discount period is calculated in calendar months, Example: date of death 1-15-82.
discount period expires 4-15-82.
Except for tax on a future interest. inheritance tax becomes delinquent at the expiration of
nine (9) months from the date of death.
. Inheritance tax on a future interest becomes delinquent at the expiration of three months
from:
- the dale of election to prepay or
_ the date of death of the life tenant or annuitant
Interest is calculated on a dailv baSIS from
_ delinquent dale to date of payment on any tax unpaid on delinquent date
_ date of last delinquent payment to date of payment on any unpaid balance.
Interest is charged at the following rates:
Interest:
Delinquent Date
5/27/43 to and including 12/31/81
1/1/82 10 and including, 12/31/82
1/1/83 to and including 12/31/83
Annual Interest Rate
Daily Interest Factor
6%
20%
16%
,000164
,000548
,000438
. Those estates that become delinquent on or before December 31. 1981 will maintain
a constant interest rate. The rate in effect when the tax first becomes delinquent will
remain constant until the delinquent tax balance is paid in full.
. Those estates that become delinquent on or after January 1. 1982 will contain a variable
interest rate. Thus. taxes that remain outstanding from calendar year to calendar year will
be subject to the different rates in effect on each January 1.
Interest is calculated as follows:
INTEREST = BALANCE OF UNPAID TAX X
NUMBER OF DAYS X
DAILY INTEREST FACTOR.
If a tax balance remains outstanding for more than one calendar year. a separate interest
determination must be made for each year at the applicable rate. IOnly one calculation
is necessary if the estate maintains the constant interest rate.)
. Any Notice issued after the tax becomes delinquent will reflect an interest calculation to
fifteen (15) days beyond the date of the notice. If payment is made after the
interest computation date shown on the Notice. additional interest must be calculated.
To Remit Payment: Detach the top portion of this Notice and submit with your payment to the Register of Wills
of the county shown on the Notice.
. Address information is listed on page 13 of the booklet. "Instructions for Inheritance Tax
Return for a Resident Decedent"
. Make check or money order payable to: Register of Wills. Agent.
"
~,
REV, 736 EX (03-66) ,w
COIolI,lON'A'[AIIH or rEl'~I\ISYI VAN!:' ~~tt, NOTICE OF DETERMINATION AND ACN 202
O[rt.R''''[hT or HElJ(NU{ ...,...-:;' ~.,:r:;J~ ASSESSMENT OF PENNSYLVANIA
~.~R[:~XO;UI~~IIIIDlJAL Tt.X[S r".. ",,~..oA'" ESTATE TAX BASED ON FEDERAL
HARRISeURG. f'A I? 1 O!:l CLOSING LETTER DATE
ESTATE OF WOODRUFF RALPH I FILE NO, 21 80-0690
DATE OF DEATH 09-22~1 COUNTY CUMBERLAND
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX PAYMENT
TO THE REGISTER DF WILLS OF THE ABOVE COUNTY, MAKE CHECKS PAYABLE TO: "REGISTER OF WILLS, AGENT,"
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
Amount Remitted to Register of Wills
I
I
~l!I _A_L9~~ _ ,!:H.I~ _L!N.E. . _ _ .---:_ _ , _R.EJ~~~_ !:-C?'!'I'~'3 _P_O,R:r~O_N_ ~C?'3 _Y_O_U~_ ~I!:-~~ . _ . . .~_ _ _ _ . _ _ _ _ . _ .
REV, 736 EX (03-B61 >>NDTICE OF DETERMINATION AND ASSESSMENT
OF PENNSYLVAIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER>>
KATHLEEN A WEEKS ESQ
204 STATE ST
HBG PA 17101
ESTATE OF WOODRUFF
RALPH
I FILE 140,21 80-0690
ACN 202
DATE 05-19-86
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interesll
27,094.43
l,ct,404.9;j
. :-:1
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3, Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount' and/or Interest)
4. Total Inheritance Tax Assessed
.00
....:
27,094.43
5. Pennsylvania Estate Tax Due
.00
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
.00
'/, Additional Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
INTEREST (-)
AMOUNT PAID
. IF PAID AFTER THIS DATE SEE REVERSE SIDE
FOR CALCULATION OF ADDITIONAL INTEREST
(IF BALANCE DUE IS LESS THAN $' OR IS REFLECTED AS A "CREDIT" (CRI, NO PAYMENT IS REQUIRED)
TOTAL TAX CREDIT
BALANCE DF TAX DUE
INTEREST
TDTAL DUE
.00
.00
.00
.00
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