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98
No. 21-81
PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY
In the Estate of
THELMA K. KLUGH
, deceased.
To Register of Wills lor the county of cumberland, In the Commonwealth of pennsylvania.
Petitloner(s) Is (am) the execut or
named In the Last Will and Testament of
THELMA K. KLUGH dated Februarv 14. 1979
Decedent was a citizen of the United States and a resident of Lower Allen Township
Township (Borough), Cumberland County, Commonwealth of Pennsylvania.
Decedent died on sunday
the
25thdayof Januarv
A.D. 19~, In the
County of cumberland ,State of PA at the age of - years.
Decedent l1Ill5 (has not) been married and lias (has not) had children born to him (her) since the ex.
ecutlon of the above described WilL
Decedent was possessed of personal property to the value of $17,000.00
and of real estate to the value of None
as near as can be ascertained; said real estate situated as follows
Therefore, your petltloner(s) respectfully apply(les) for the probate of the said Last Will and Testa.
ment and for Letters Testamentary theron.
Dated'.
Feb. 10, 1981
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Name and address
of Petltioner{s)
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E. LOPEZ, Trust Officer
n,,"phin [)PDo"it Bank & Trust company
213 Market street, P. O. BOx 2961
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
l ss
j
E. LOPEZ, Trust Of.f.icer - Dauphin Deposit Bank & Trust company
named in above application, being duly sworn according to law. say(s) that the
. statements set forth in this petition are true to the best of her knowledge and belief.
swo'=_to- and subscribed before
me, Feb. 10~ 81
~1i/AMf-t. - ?aL~-
I glster
, (
-V c.. /.. .--/
E. LOPEZ, Trust Officer
Dauphin Deposit Bank & Trust Company
-...-.--..--- ,,~--~-
Filed: February 11. 1981
Attorney Myers r Myers, Flower &
Johnson ~
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1l.La6t lIi11 aub Wt6tatnent
OF
THELMA K. KLUGH
I, THEL~IA K. KLUGH, of Lower Allen Township, Cumberland County,
Pennsylvania, do make, publish and declare this to be my Last Will
and Testament, hereby revoking and making void any and all Wills
by me at any time heretofore made.
ARTICLE I
I direct the payment of my just debts and funeral expenses as
soon after my death as may be convenient to my Executor hereinafter
named.
ARTICLE II
I give and bequeath my stock of Dauphin Deposit Bank and Trust
Company, unto my Trustee hereinafter named, in Trust, to retain or
sell and invest and reinvest the proceeds thereof, paying the income
therefrom unto Calvary United Methodist Church of Lemoyne, and in
case of said Church ceasing to exist, then unto the General Confer-
ence of the United Methodist Church. I direct and request that
that said stock shall be retained by my Trustee unless it shall
appear of importance or of great advantage of my estate to sell or
convert the same, in which the proceeds of such sale or conversion
shall be held and invested for the purposes above set forth.
ARTICLE III
All the rest, residue and remainder. of my estate, or whatso-
ever nature and wheresoever situate, I give, devise and bequeath
unto Evalene EiChelberger, of Lower Allen Township, Cumberland
County, Pennsylvania.
ARTICLE IV
I direct my Executor hereinafter named to complete the in-
Page 1 of 2 Pages
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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
Cumberland, personally came
E. LOPEZ, Trust Officer - Dauphin Deposit Bank & Trust
Company
who, being duly
sworn ,do es
depose and say that as Executor
of the last Will and Testament of
THELMA K. KLUGH
deceased
she will well and truly administcr thc goods and chattels, rights and credits of said deceascd according to law. And
S\\Drn
also will diligently comply with the provisions of the law rclating to Transfcr Inheritances. to and subscribed before me.
Feb. 10
--Q '--\( ,-L /'
E. LOPEZ, Trust~6fficer
Dauphin Deposit Bank & Trust
Company
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Register
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as r.<.
Be it remembered that on the
11th
day of
DECREE
February
81
,A.D.,19_, there was probated and
recorded the last Will and Testament of
Thelma K. Klugh
late of
Lower Allen Township
, Cumberland County, Pennsylyania,
Dauphin Deposit Bank & Trust Co.
IVere granted to
Witness my hand and official seal the day and year aforesaid.
Deceased. Letters Testamentary
4
as trustee so that more of the income would be available to the Church.
The Bank's minimum annual fee for administration of the trust would be
approximately $300.00, disproportionately offsetting the income avail-
able to the beneficiary. At the time of decedent's death, the annual
income would have been approximately $715.00.
The Bank petitioned the Court to appoint Calvary united Methodist
Church as successor Trustee, which petition was withdrawn after advice
from the Orphans' Court that it did not consider the church to be a
suitable successor trustee in light of its beneficiary status.
The Bank thereafter secured consents from the income beneficiary,
Calvary united Methodist Church, and the contingent income beneficiary,
the General Conference of the united Methodist Church, to terminate the
Trust and to pay the principal of the intended trust directly to the
Church. The Attorney General of pennsylvania was notified of Petitioner'
intention to file the Petition to terminate the Trust.
ISSUE:
Whether under section 6110(c) of the Probate, Estates and Fidu-
ciaries Code, 20 Pa.C.S.A. 56110(c), termination of the trust is
warranted under the circumstances?
DISCUSSION:
Section 10 of Act No. 1982 - 26, effective February 18, 1982,
amended Section 6110 of the Probate, Estates and Fiduciaries Code.
Under the old law, section 6110 provided for termination of charitable
- 2 -
trusts, in the exercise of the Court's discrction, if the charitable
purpose f.or which the trust was creatcd became indefinite, impossible or
impracticable of fulfillment or if not carried out for want of
trustee.
I It had
and/or
long been the law of Pennsylvania that the petition of a trustee
income beneficiary of a charitable trust was not sufficient to
terminate such a trust because of the frustration of Testator's intent
and the public policy of the Commonwealth. See Unruh's Estate, 248
Pa. 184, 93 A.1000 (1915); Yeager's Estate, 354 Pa. 463, 47 A.2d 813
(1946) .
Under 56110, however, termination of charitable trusts had been
decreed in a number of instances where a continuation of the trust would
serve to defeat or frustrate the purposes of the charitable trust.
For example, in Morton Trust, 24 Fiduciary Reporter 141 (O.C.Phila.1973),
the Orphans' Court terminated the trust where the corpus was insufficient
to generate enough income to offset the costs of administration. Simi-
larly, in Arner Trust, 24 Fiduciary Reporter 278 (O.C.Phila. 1974), the
principal plus accumulated income was not sufficient to accomplish the
trust purpose, and the Court ordered termination of the trust and payment
of the principal and income directly to the charity. In Brown Trust,
7 Fiduciary Reporter 517 (o.C.Phila. 1957), the Court held that a perpetu 1
trust for charity of $1,000.00 was too small to carry out the purposes of
the trust, finding that the administration of the trust was unprofitable
for not only an individual but also a corporate trustee, and ordered the
termination of the trust.
The Court recognized that the small corpus
did not generate enough income to justify administration by any fiduciary
- 3 -
Thus, prior to the recent amendment to the PEF Code, the termination of
charitable trusts was accomplished under ~6110 where the cost of adminis-
tration of same frustrated the purposes of the trust or unnecessarily
depleted the income.
with the recent amendment, the legislature has authorized termina-
tion of charitable trusts administratively by the trustee when the
assets do not exceed $10,000.00, provided that the charitable organiza-
tion and the Attorney General consent. (For the Court's convenience,
the text of the recent amendment to ~6110 is appended hereto).
In Section c of ~6110, judicial termination of a charitable trust
is authorized where the separate existence of the charitable trust re-
sults or will result in administrative expense or other burdens unreason-
ably out of proportion to the charitable benefits.
In the instant case, the corpus of the proposed trust consisted of
275 shares of Dauphin Deposit Corporation, having a date of death value
of approximately $8,400.00. As such, Petitioner would have been
authorized to terminate the trust administratively under the recent
amendment. However, due to increases in stock values and a stock split,
the principal of the proposed Trust consists of 302 shares of Dauphin
Deposit Corporation with an approximate fair market value of $45.00 per
share. The principal now exceeds the sum of $10,000.00.
Dauphin Deposit Bank and Trust Company declined to act as Trustee
because the administrative cost was disproportionate to the income
generated from the Trust principal. The minimum fee, approximately
$300.00 per annum, would have consumed approximately one-third of the
- 4 -
20 Pa.C.S.A. 5611~
AS AMENDED BY ACT NO. 1982-26
56110. Administration of chari table estates.
(a) General rule. -- Except as otherwise provided by the con-
veyor, if the charitable purpose for which an interest shall be
conveyed shall be or become indefinite or impossible or impractical
of fulfillment, or if it shall not have been carried out for want of
a trustee or because of the failure of a trustee to designate such
purpose, the court may, on application of the trustee or of any
interested person or of the Attorney General [of the Commonwealth] ,
after proof of notice to the Attorney General [of the Commonwealth]
when he is not the petitioner, order an administration or distri-
bution of the estate for a charitable purpose in a manner as nearly
as possible to fulfill the intention of the conveyor, whether his
charitable intent be general or specific.
(b) Administrative termination of small charitable trusts.
A trust held solely for charitable purposes with assets not ex-
ceeding $10,000.00 whether heretofore or hereafter created, may
be terminated by the trustee at its inception or at any time there-
after with the consent of the Attorney General and all charitable
organizations which are designated by name in the conveyance as
beneficiaries. upon such termination the assets, subject to the
approval of the Attorney General, shall be delivered to the organi-
zations, if any, designated in the trust instrument or, if none,
to organizations selected by the trustee, in either case to be
held and applied for such general or specific charitable purposes
and on such terms as will, in the trustee's discretion, fulfill as
nearly as possible the conveyor's intention.
(c) Judicial termination of charitable trusts. -- If the
separate existence of a trust solely for charitable purposes,
whether heretofore or hereafter created, results or will result
in administrative expense or other burdens unreasonably out of pro-
portion to the charitable benefits, the court may, upon application
of the trustee or any interested person and after notice to the
Attorney General, terminate the trust, either at its inception or
at any time thereafter, and award the assets outright, free of the
trust, to the charitable organizations, if any, designated in the
conveyance or, if none, to charitable organizations selected by
the court, in either case for such purposes and on such terms as
the court may direct to fulfill as nearly as possible the conveyor's
intentions other than any intent to continue the trust, if the
court is satisfied that the charitable organizations will properly
use or administer the assets.
RCC-72 (g-Ul
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COMMONWEAL TH OF PENNSYLVANIA
Dl.'l'ARTMENT OF REVENUE
BU.RE~U OF COUNTY COLLECTIONS
APPLlCA TION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
'*
DATE
2/17/81
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby mode for consent to the transfer of the following securities of 0 Pennsylvonia
Corporation or 0 Notional Bonking Associolian located in Pennsylvania:
(0) 275 Shs. (b) Dauphin Deposit Corporation (c) Common
(NOTE: In describing securities enter in (e), ab Ole, either the number of shores of stock or the face amount of
registered bonds, in (b), the nome 0/ the issuing company ond in (c) the closs 0/ stock or the stated interest rote
and maturity dote of registered bonds.)
ISSUED ON
Various
.... .r
,and hoving 0 TOTAL MARKET VA<LUE OF $ .]..).1/!.-
(Da'a)
os of the dote 0/ deoth of the decedent, Thelma E. Klugh
(Name af Docodent)
, on
1/25/81
(Date of death)
who was late of
204 Asburv Drive
(Stroet and Number)
Mechanicshurg
(Pa.' Offlc.)
Cumberland
(County)
Pennsylvania
(S'at.)
The securities ore registered os follows: Thelma E. Klugh
(Name or names In which certificates are roglstered)
m~~
EXECUTOR )
Dauphin Deposit Bank & Trust Co., P.O. Box 2961 Harrisburg, Pennsylvania
(Name) (Address)
NAME OF APPLICANT Dauphin Deposit Bank & Trust Company
1'.U. Hox lYbl
COUNTY FILE NUMBER ;L/. 8-J_ 'i 1 ADDRESS OF APPLICANT Harrisburg, PennsYlvani~)' . _ . .
BUREAU FILE NUMBER SIGNATURE OF APPLICANT ~7Jcd,
NOTICE: IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLICATION, IT WILL N01.i~.lIl011\,\ ~~tke
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETIl)N. ,~/!:!.S Icer
COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES ~
DATE tt
I hereby consent to the transfer of the above securities new registered in the nome 0/ the aforesai
Decedent and waive the filing of a certi/icate certifying to the poyment of the transfer inheritance tax to which
the property of said Decedent is mode subject pursuant to the provisions of the Act of June 20, 1919, P.L. 521,
os amended and the Act of June 15,1961, P.L. 373, os amended, This is also in accordance with the provisions
of the Act of April 9, 1929, P.L. 343.
This Consent to Trans/er the herein described property operates only in reference to the estate of the
above-nomed Decedent.
.
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
55:
...____ according to law, deposes and says that Hi\'
E;,.<ec.\!t_Q..1;:_______.___.___ ._______ of the Estate of Thelma K. Klugh
late of _Loo,;er _Allen Too,;nship .__ ______, Cumberland County, Pa., deceased and that the
within is an inventory made by .Da_upJl1n_.Dep-o'iJ.LB.lII1JLiln.I!'l'r:\!1>-t _CoJ]lp.<!nx--, the said Executor
of the entire estate of said decedent, consisting of all the personal proparty and real estate, except real estate outside
the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value
as of the date of decedent's death.
Dauphin Deposit Bank and Trust Company,
)
. I(:~ Execut~r ~the~ate of Thelma K. Klugh
'~"f-.1..~~/.z.', and subscribed before me,
/( 1'/~.ICc./ I._i', 19,"1 ]Y.: E,,,utor'l<~ustOfficer
being duly
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DiI\.:,.hin COlJl1\~'
.1'...._ O. Box 2961
Harrisburg, pennsylvania
Address
17105
Ha"ilLlJlQ, jl.l.
Cate of Death __n~~__
Day
January
Month
1981
Year
n
INSTRUCTIONS i:!E,
""!",,,
I. An inventory must be filed within three months alter appointment of personal repre5entative.~",1
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2. A supplement inventory must be filed within thirty days of discovery of additional assets. ~;::'
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3. Additional sheets may be altached as to personalty or realty.',:,
4. See Article IV, Fiduciaries Act of 1949.
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REV-4(jO {a.tal
APPLICATION FOR CHARITAHLE EXEMPTION
FROM PEtlNSYLVANIA TRANSFER INHERITANCE TAX
(Act of Muy 2H, 1956, P L. 1751, (JI,t! Act of JUlie 15, 19(d,
P.L, 373, (15 nmel1JIlIl)
CQMMON\'J[Hl,TII or I'!:NNSVLVJ-\NI"
nLfl/' HTMENT 01' HEVI:NlJL
BUIIC/\U OF FIELD OP[H^rl(H~S
Applicotion if) heroby HIt.d for the clpprov(d
of an c>CCl1lptiol1 from Pt'nn:.ylvanio Tron~fl'r
Inheritance Tax on the trnn:>fcr of the properly
described uelow:
11-
2.
21-81-98
Doto of Death Jan~.~.F 25. 1981
3. Dole of Approvol . aCd<:(j/~jtJ:.L______
Burc(]u FilL'
4. Nome of Decedent .Ihelm<! K. Klugh_
Bequest of Dauphin Deposit Stock in Trust
5. The Commonwealth's appraised value of the property for which an exemption is claimed is S ~J_32.:LJ3 ..
(Nofe: Where the property is other than 0 specified amount of cosh, tile exemption cannot be approved until the value of
the property has been establi5hed by appraisal by tht' Commonwealth, except in those cases where the amount of the gift
or bequost represents a stated fractional or percentage portion of the enlire estate or the entire residue. In those cases
enter such fractional or percE:ntogc amount above),
6. Check the manner in which the transfer WClS effected and submit a copy of the document authorizing the transfer, unless
such matvrial has been previously filed.
WILL LX;
DEED 0;
TRUST INDENTURE 0;
SURVIVORSHIP 0;
OTH ER 0;
(If other, explain)
7. Correct Business Name and Address of Charitable Organization receiving property:
N AM E _Cal1laJ:y...JJni.te<LMet.ho.dis..LChur.clLoLLemoyne.____
ADDR ESS -IO.OJlarkeLS.tJ:.e.e.t..J.emQyne.,J'.enns~'laniL-1IOA.3..
o See listing on reverse side for additional charitable organizations covered.
8. I certify that the information contained herein is, to the best of my knowledge and belief, true and correct.
Dauphin Deposit p~nk and Trust Company, Executor of the Estate of
'- e /" Thelma K. Klugh
Signature of Applicant Jiy' __
Address of Applicont P. o. BOlL.:196J...._liarr.:isbJlxg, Penn.ID'lvania_~n.05
Official Title___Trus.LQJfi_~L___._______Date____LD / /3/-3 I
This form must be completed in triplicate llnd all three copies delivered to the Rcgistl!r of Wills for the County in which the
decedent resided, or in which letters were issued for a ntln.resident decedent's estate. If the decedent was a non.resident of
Pennsylvania and letters were not issued by j) Pennsylvania Register of Wills, deliver rail three copies to the Director, Bureau
of Field Operations, Penna. Department of Revenue, P.O. Box 2970, Harrisburg, Pa. 17105.
00 not write below this line - For Official Use Only
APPROVED: Far the Secretory of Revenue REFERRED to Bureou Heodquorters
~k~d,"f--I---""""~o'.;;,o,..o',,""__
/It ~ ~County) , (County)
~df,u/-I~-/W---.-II ----------------.---------.-----.
(Dote 01 Applovul) (Dote 01 Roforroll
I
I
,
Approved 0
For Secret'cry of Revenue
Denied' {!
(Authoriled Signoture)
!Title)
(Dote of Action)
See reverse side for reasons
MUST BE FILED IN TRIPLICATE
This section will be compl oted by Bureau HOQdg~.!.!!.~y' when tile aep':lication for exemption has been denied.
Dot.:
The application for exemption contained on the face of this form has been denied because
Note: Any party in interest, including the Commonwealth, aggrieved by this action may within sixty (60) days after
the date of this notice exercise their rights of Protest, Notice, or Appeal in accordance with the provisions of applicable
Pennsylvania Inheritance and Estate Tax Acts,
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, REV.455 EX+ (J.SO)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "F"
STATEMENT OF OEBTS
AND DEDUCTIONS
Estate of Thelma K. Klugh Date of Death 1/25/81
WHEN CLAIMING THE FAMilY EXEMPTION, COMPLETE THE FOllOWING:
File No. 21-81-98
Claimllnt
Relationship to Decedent
Claimant's Address at time of Decedent's Death
ITEM DATE NAME OF PAYEE
NO.
1 Feb. 13 Cumberland Law Journal
2 13 Bell of Penns lvania
3 13 Cowley Associates
4 13 Musselman Funeral Home
5 13 Dauphin Deposit Bank and Trust
Company
REMARKS
AMOUNT
Cost of Advertising and Proof of
Publication
Tele hone service
Professional service
Funeral expenses
Reimbursement for un cashed checks on
date of death as follows:
$
18.00
9.91
30.00
3,389.05
AARP Insurance Plan
Penns lvania Department
of Trans ortation
Pomero s'
$ 6.95
6
1 Penns lvania Power and Li ht
Com an
Cash - Thelma K. Klugh
Electric service
24.00
80.17
50.00
161.12
81. 46
7
19 Wills E e Anesthesiolo ist
Professional services
340.00
Associates Ltd.
" Penns lvania Power and Li ht
Electric service
49.01
10
11
Register of Wills
Cost of Advertising and Proof of
Publication
Two Short Certificates
60.81
2.00
10.76
4.94
9
9 Patriot News Com an
Consolidated Water Co. Water service
of Penns lvania
Tele hone service
TOTAL 4 157.06
I hereby certify that to the best of my knowledge and belief the foregoing is a just and true statement of debts, funeral
expense~ and expenses of administration submitted t[j,~~~s ed~iQ~ f'B~i~a~>..e(~?x ~P~s}s.w", Er:<-~4i.-
,-I/IIU.L-.~.<:- P <A.<. k.. . I J J3J
ri , ; ~ .,.. ,0:-.,. ,.,-..,,.....r-lfJ 13
....~ SIGNATURI!OFFID A '-'" '''':'bA"VE I
OFFICIAL USE ONLY
DEBTS AND DEDUCTIONS ARE ALLOWED IN THE SUM OF $ (~Ij- 15 . t? I
AT
---
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%TAX RATE
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(j;EGISTER OF ICCS
/1-/(,,-1/
DATE
GENERAL INHERITANCE TAX INFORMATION
Unsatisfied liabilities incurred by the decedent prior to his/her death ore deductible against his/her toxable
estate. In addition to debts incurred by the decedent or estate, other items are claimable including the cost of
administration, attorney fees, fiduciary fees, funeral and burial expenses including the cost of a burialla!, tombstone
or grove marker and other related burial expenses.
All debts being claimed against an estate are subject to the approval of the Register of Wills with whom the
Inheritance Tax Return is filed. Evidence.!a support the decedent's or the estate's liability for the debts being
claimed should be attached to this schedule.
A family exemption may be claimed by a spouse of a decedent who died domiciled in Pennsylvania. If there is
no spause, or if the spouse has forfeited his/her rights, then any child of the decedent who is a member of the same
household can claim the exemption. In the event there is no such spouse or child, the exemption can be claimed by
a parent or parents who are members of the same household as the decedent. The family exemption is allowable only
against assets which pass by a will or by the Pennsylvania Intestate Laws.
NOTE: Compensation paid to an estate representative; namely, an executor or administrator, for services
performed in administering an estate is reportable for Pennsylvanio Income Tax purposes. This taxable income
item should be reported on form PA.40.lndividuallncome Tax Return.
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INSTRUCTIONS FOR COMPLETING SCHEDULE "F"
1. If the femily exemption is being claimed, indicate the c1eimant's name, address and his/her relationship to
the decedent. Enter "family exemption" in the remarks column and the amount claimed in the amount column.
2. Assign consecutive numbers to each item listed.
3. Enter the date on which each debt was incurred and/or paid.
4. Enter the nomes of each payee.
S. Provide a brief explanation in the remarks column for each debt claimed.
6. Enter the amount of each debt being claimed.
7. The form must be signed by the person who hos assumed the responsibility for paying the debts.
IF ADDITIONAL SPACE IS NECESSARY USE BW' x 11" SHEETS.
,REV.455 EXt (3.nO)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INftERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "F"
STATEMENT OF DEBTS
AND DEDUCTIONS
_..~ u_ __~.
Estate Df Thelma K. Klugh Date of Deatll 1/25/81
WHEN CLAIMING THE FAMIL V EXEMPTION, COMPLETE THE FOLLOWING:
File No. 21-81-98
Claimant
Relationship to Decedent
Claimant's Address at time of Decedent's Death
ITEM
NO.
DATE
NAME OF PA VEE
REMARKS
AMOUNT
13
Mar:--19 General Accident Grou
2 M ers M ers Flower and
Car Insurance
$
61. 00
Aril 2 Wills E e Has ital
23 CowIe Associates
June 3 Cumberland Coun t Re ister of
Wills
I ternal Revenue Service
Reimbursement for Letters Testamenta
and three Short Certificates
Hospital care
Professional services
One Short Certificate
26.00
2,781.60
49.28
1.00
1980 Federal Income Tax
147.67
Y THE FOLLOWING:
hin De osit Bank and Trust Executor's fee
1,250.00
w rand
Attorne 's fee
1,000.00
100.00
OF
PAGES
$ 9,573.61
TOTAL $ 5,416.55
I hereby certify that to the best of my knowledge and belief the foregoing is a just and true statement of debts, funeral
expenses and expense~ Qf administration submitted to the. estate as rleductions fo~ Inherit;,ncetTax QUr<lOSBSh K KIll
Dauplnn Deposit BanK and 'lrust c..omBny_.,_t:~-ecutor or the ~ta:~ .or l'fleTlIl~ .. ug
Ry' .-(:: '-----J /' Trust Officer /0 / , 3 J 5/
SIGNATURE. 0 . F1'tlUCIARV DATe' '
OFFICIAL USE ONL V
DEBTS AND DEDUCTIONS ARE ALLOWED IN THE SUM OF $ t/ Ii /} '1 .{., I
I
AT
..-
h
% TAX RATE
~.
OFW1Ll..S
II -/t-11
DATE
GENERALINHE~TANCETAXINFORMATION
Unsatisfied liabilities incurred by the decedent prior to his/her death ore deductible against his/her taxable
estate. In addition to debts incurred by the decedent or eslote, other items are claimable including the cost of
administration, attorney fees, fiduciary fees, funeral ond buriel expenses including the cost of 0 burial lot, tombstone
or grove marker and other related burial expenses.
All debts being claimed ogainst on estate ore subject to the approval of the Register of Wills with whom the
Inheritance Tax Return is filed. Evidence.to support the decedent's or the estate's liability for the debts being
claimed should be attached to this schedule.
A family exemption may be claimed by 0 spouse of 0 decedent who died domiciled in Pennsylvania. If there is
no spouse, or if the spouse has forfeited his/her rights, then any child of the decedent who is 0 member of the same
household con cleim the exemption. In the event there is no such spouse or child, the exemption con be claimed by
a parent or parents who are members of the same household as the decedent. The family exemption is allowable only
against assets which pass by 0 will or by the Pennsylvania Intestate Lows.
NOTE: Compensation paid to on estate representative; namely, an executor or administrator, for services
performed in administerir,g on estate is reportable for Pennsylvania Income Tax purposes. This taxable income
item should be reported on form PA.40.lndividuollncome Tax Return.
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INSTRUCTIONS FOR COMPLETING SCHEDULE "F"
1. If the family exemption is being claimed, indicate the claimant's name, address and his/her relationship to
the decedent. Enter "family exemption" in the remarks column and the amount c1eimed in the amount column.
2. Assign consecutive numbers to each item listed.
3. Enter the date on which each debt was incurred and/or paid.
4. Enter the names of each payee.
5. Provide 0 brief explanation in the remarks column for each debt claimed.
6. Enter the amount of each debt being claimed.
7. The form must be signed by the person who has assumed the responsibility for paying the debts.
IF ADDITIONAL SPACE IS NECESSARY USE 81'2" x 11" SHEETS.
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_WO'__
1!La~tt lUlill auu Qh~,ht1ltcltt
OF
'l'llELMA K. KLUGll
I, TllEUIA K. KLUGH, of Lo\~er Allen Township, Cumberland County,
Pennsylvania, do make, publish and declare this to be my Last Will
and Testament, hereby revoking and making void any and all Wills
by me at any time heretofore made.
ARTICLE I
I direct the payment of my just debts and funeral expenses as
soon after my death as may be convenient to my Executor hereinafter
named.
ARTICLE II
I give and Dequeath my stocl: of Dauphin Deposit Bank and Trust
Company, unto my Trustee hereinafter named, in Trust, to retain or
. sell and invest and reinvest the proceeds thereof, paying the income
I
I therefr~m unto Calvary United Hethodist Church of Lemoyne, and in
I case of said Church ceasing to exist, then unto the General Confer-
i
i ence of the united llethodist Church. I direct and request that
I
I that said stock shall be retained by my Trustee unless it shall
\ appear of importance or of great advantage of my estate to sell or
: convert the same, in which the proceeds of such sale or conversion
I
shall be held and invested for the purposes above set forth.
ARTICLB III
I hll the rest, residue and remainder of my estate, or whatso-
I ever nature and \Vheresoever situate, I give, devise and bequeath
\ unto Bvalene Eichelberger, of Lower hllen Township, Cumberland
I
I County, Pennsylvania.
I
ARTler,E IV
I direct my Executor hereinafter named to complete the in-
,
.~EV~4!)1 EXt (a.eO)
'COMMO;lWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDEN T
SCHEDULE "B"
PERSONAL PROPERTY
(Instructions on Reverse Side)
Estate of
Thelma K. Klugh
ITEM
NO.
UNIT
VALUE
.
DESCRIPTION
CASH AND CASH ITEMS:
Cash found with personal effects
Received of Dauphin Deposit Bank and Trust Co. -
Refund on cancellation of Safe Deposit Box renta
Received of Woolf-Strite Associates, Incorporate -
Refund on cancellation of insurance
Received of Columbia Insurance Company - Refund
on cancellation of insurance
Received of General Accident Group - Refund on
cancellation of homeowners insurance
Received of Massachusetts Indemnity and Life
Insurance - Refund on cancellation of insurance
Received of the Estate of A. Verna Beam -
Specific bequest
Dauphin Deposit Bank and Trust Company - Checkin
Account #51-93-4140
Dauphin Deposit Bank and Trust Company,S 1/4%
Savings Account #12-7-03060
Accrued interest
$4,000. Dauphin Deposit Bank and Trust Company,
10.15% Compound Certificate due 7/8/82
Accrued interest
SECURITIES:
275 Shares Dauphin Deposit Corporation
MISCELLANEOUS:
Household Effects - Appraised value
1971 Chevrolet Sedan - Sale price
TOTAL
If additional space is necessary, use 8\;" x 11" sheets.
~....
.'!. ~
Y.;if..((J1\\y;'fJ
i~"~W~'A
,~ ~I;.J;:'~,~?,{.~;i:._:i
ESTIMATED
MARK ET
VALUE
$ 82.22
.50
54.00
140.74
52.00
73.49
1,000.00
5,063.80
820.07
6.07
4,000.00
456.05
8,353.13
683.00
350.00
$
21,135.07
DEPARTMENT
VALUATIOi'l
{OFFICIAL US. ONL Y/
.z11,,'?J'. " 7
-.---;?IT
--
.
ESTATE OF THEUIA K. KLUGH
Date of Death January 25, 1981
Inventory of
Furniture and Household Items
LIVING ROOH
Two Ladder Back Chairs
Love Seat
Drop Leaf Desk/W Book Shelves
Drop Leaf Table
Rocking Chair
Zenith Color TV
Two End Tables
Swivel Chair
Upholstered and Cane Chair
Chair and Ottoman
T\Jo End Table Lamps
Floor Lamp
\,hite Frost Glass Lamp
Chest Book Case
Flowered Chair
Hetal Hagazine Rack
Small Stand/W Drawer
.
Wooden Record Case
Record Player
Small Wooden Stool
Fi re Sc reen
Fireplace Set (shovel, poker, broom)
Hantle Clock
Folding Stool
Hiscellaneous Pictures and 8rick-a-8rac
.
$ 15.00
25.00
40.00
20.00
8.00
30.00
15.00
15.00
18.00
15.00
10.00
5.00
8.00
10.00
13.00
1. SO
5.00
3.00
8.00
1.50
5.00
6.00
10.00
.50
8.00
t ,I, .,
f)
...
.'
ChaiHe Lounge
Netal Fiower Stand
Two \,oDJen Fold ing Chairs
Patio Serving Table
Two Folding Chairs
Two Table Lamps
Two Ladder Back Chairs
Small Table
Long Table
Niscellaneous Brie-a-Ilrac
Hoover Vacuum Cleaner
Ironing Board
Card Table
Dinette Table
Chair
Step Stool
Toaster Oven
Wall Lamp
Desk Lamp
Iron
Toaster
\,astepaper Basket
Hiscel1aneous China
Niscellaneolls Pots and Pans
Hiscellnnemls Bric.-a-Brac
Floor Scale
Nlscellaneolls Bric-a-Ilrac
!,NCI.OSEIJ J'QI{CH
CLOSET
KITCHEN
.
HALL BATIII\OO~1
.
$ 3.00
1.50
3.00
2.00
3.00
10.00
15.00
3.00
4.00
3.00
3.00
1.50
3.00
6.00
4.00
1.50
5.00
1.00
1.00
2.00
3.00
.50
8.00
6.00
2.00
.I .....1
2.00
1.50
'1, ',' .
"
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.
. "
. .
HIGHT B WIWOf!
Bed room Sll i t
Chest of IJrilw~rs $ 15.00
Sinl\le Bed lO,OO
Night Stand 5.00
Chair 4.00
Book Raek 4.00
Sewing Nachine 12.00
Typing Table (Wooden) 4.00
Smith - Corona Typewriter (flanual) 5.00
Small Stand 1. 00
Throw Rllg 1. 00
Table Lamp 4.00
Vanity Lamps 5,00
Electric Table Clock 1. SO
Niscellaneous Pictures and Bric-a-Brac 3.00
LEFT BEDROOH
Bed room Suit
DOllble Bed 45.00
Dresser/W Nirror 25.00
Chest of Drawers 20.00
Hope Chest 15.00
Cane Roeker 50.00
Straight-Back Chair 40.00
Book Shelf 8.00
Zenith Radio . 2.00
Electric Table Clock 1.00
Two Vanity Lamps 5.00
Niscellaneolls Bric-a-Brac 3.00
Waste Pape'r Basket .50
TOTAL $ 683.00
Jl7.. 'IX {I ('(I..... (I. 7!O-LtJlu'l
Pamela E. Nowlin, Appraiser
.P? e
'- t.-l-"'~~ ..... '.:::--..;:l ../
Elvira Lopez, Appraiser7~
.
. '. .
.'
...
-. . .
.
.
COHNON\/EALTH OF PENNSYLVANIA
)
) SS:
)
COUNTY or DAUPHIN
Before me the sllbscriber, a Notary Public in and for said Commonwealth and
County, personally appeared Pamela E. Nowlin of Enola, Pennsylvania and
Elvira Lopez of Harrisburg, Pennsylvania, who being sworn according to law,
do depose and say:
That they have been acting in the eapacity of appraising hOllsehold
effects and furnishings in estates, many of which have been sub-
ject to Federal Estate Tax, and those values being realized by the
Department of Internal Revenue as acceptable.
That they have, at 'the request of Edmund G. Hyers, Attorney for the
Estate of Thelma K. Klugh, late of 204 Asbury Drive, Hechanicsburg,
Pennsylvania, valued and appraised the household effects and furnishings
belonging to the decedent at their fair market value as of the date of
death January 25, 1981,
and further deponent saith not,
yJ{O )(11 I!/J...... f!.. If n-tJJf(~(
Pamela E. Now~-:
"
J2_~~~ -e____-L _
Elvira Lopez I 'Y'"
Sworn and subscribed before me
this' ,; day of February, 1981.
C/
/. '
~.. .,
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Notary Public
Efi"b.lh I. Benko. Nolary Publi,
My Comr:l:lli:>n h;ljJl~1 April lb. 198~
H,mi:blll;, P~. Oilujlhin Countr
;..j
.
.'
QUESTIONS CONCERNING PROPERTY TRANSFERS
I. Did decedent, within two years of death, make any transfer of any material part of his estate without receiving
valuabie and adequate consideration? (Answer "Yes" or "No".) NO
2. Did decedent, within two years of death, transfer property from hilllsel f/ herseif to himsel f/hersel f and another party
or parties (including a spouse) in joint ownership? (Answer "Yes" or "No",) J!L
3,. If the answer to one or two above is "Yes" and the transfers are claimed to be nontaxable, provide the following
information: .
a, Age of decedent at time of transfer.
b. Copy of death certificate.
c. Affidavit by the attending physician indicating the state of decedent's health at time of transfer,
d. All other information supporting nontaxability of transfer,
4, Did decedent, in his/her lifetime, make any transfer of property without receiving a valuable or adequate consideration
therefor which was to take effect in possession or enjoyment at or after his/her death? (Answer "Yes" or "No",) NO
a. Was there any possibility that the property transferred might return to transferor or his/her estate or be subject
to his/her pDwer of disposition? (Answer "Yes" or "No".)
b, What was the transferee's age at time of decedent's death?
5, Did decedent in his/her lifetime make any transfer without receiving a valuable and adequate consideration therefor
under which transferor expressly or impliedly reserves for his/her life or any period which does in fact end before his/her
death:
a. The possession or enjoyment of or the right to income from the property transferred? (Answer "Yes" or "No".) NO
b. The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?
(Answer "Yes" or "No".) NO
6. If the answer to five b, above is "Yes," was the right reserved in decedent alone ( ) or decedent and others ( ).
7. Did decedent in his/her lifetime make a transfer, the consideration for which was transferee's promise to pay incomo
to or for the benefit or care of transferor? (Answer "Yes" or "No".) NO
8, Did decedent, at any time, transfer property, the booefieial enjoyment of which was subject to change, because of
a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of
law? (Answer "Yes" or "No".) NO
9, If the answer to eight above is "Yes," was the power to alter, amend or revoke the interest of the beneficiary reserved
in the decedent alone ( ) or decedent and others ( ).
INSTRUCTIONS FOR COMPLETING SCHEDULE "E"
Schedule "E" must include all property, real and personal, owned by the decedent jointly with another
party or parties as joint tenants with right of survivorship. Both tangible and intangible property are to be
included. List real estate first.
1. Describe all real property as indicated in the instructions for Schedule" A," Describe all personal property
as indicated in the instructions for Schedule "B," Include the name, address and relationship to the
decedent of the co.owner[s] and the date the joint ownership was established.
2, Indicate the total market value of the jointly owned property.
3, Indicate the percentage of the decedent's interest.
4, Indicate the market value of the decedent's interest,
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REV-'-S'- EX+ t~sOI
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
[jJ Original
o Supplemental
o Remainder
File Number
21-81-0098
Estate Name
Thelma K. K1uICh
Date of Death
January 25, 1981
Social Security Number 1R1-~2-<;18_Q
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inherllance Tax Appraiser In ond lor the County 01 Cumberland
Pennsylvania, do respectfully report that I have oppraised the real and personal property os roported In the loregolng
return at the values set forth opposite each item in the last column to the right in Sched es 'jAil, "8", "C", and fiE"
Dated: IImTp.mhp.l" 1:>, 1qR1 cd[ ~, ' ~
lNHE~ "NeE TAX APPRA R
INVENTORY
ADJUSTMENTS REMAINDER APPRAISEMENT CODE
VALUE AS APPRAISED CODE (HARRISBURG USE DNLY)
$ NONE 00+ 92+
10+
20+
30+
21 135 07
40- 93-
Real Property (Schedule A)
Per.onal Property (Schedule B)
Jolnt.Held Property (Schedule E)
Transfers (Schedule C)
TOTAL GROSS ASSETS
Leu O.bts ond Oeductlons
(SCHEDULE F)
CLEAR VALUE OF ESTATE
o Lile Estate
o Annuity
RATE
FACTOR
PRINCIPLE
VALUE
CODE
I
FOR IISE OF REGISTER ONLY
Tax on $
CODE
COMPUTATION OF TAX
$
$
$
$
$
6%
T ax on $
15%
T ax on $
Tax on $
Talt on $
Exemptions
Total Estate
TOTAL TAX
INTEREST FROM
BALANCE
TO
$
$
$
Less Credits
DATE OF PAYMENT
AMOUNT PAID
DISCOUNT
IN TEREST
TAX CREOIT
s
+ S
s
=
$
=
+
INTEREST FROM
BALANCE DUE
BALANCE
TO
s
s
S
REV~.1!l7 EXt (7-801
CO/-.',MONWEAL TH Or: [,]UJN~;YLVi\r~I",
DEPARTMENT OF IH VI rlill
TRANSFER INHERITANCro TAX
RESIDENT DECEDENT
INHERITANCE TAX
APPRAISEMENT
*
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I2l ORIGIN A-L
o SUPPLEMENTAL
File No, ___.?1:fl_l-00J.8.
Estot. of
Thelma K.,_Klu!ll1..
Coun ty
Cumber land...... _
001.01 Death ~~nuarl': 25, 1981
-
In the ovent that any fu'uru interest in ,his estate Is tronsl"rrcu in pnssenlon or onicyrn~nl to collateral heirs of Ihe decedent after the
expiration of any ostate for \tfc or fnr y'WfS. tho Commonwoalth hcrehy expressly reserves the righl to approiso ond O$SOSS tran..fer
Inheritance taxes ot the lawful collateral 1010 on o_,-,y :weh futuru inlurcst.
PROPERTY NOT INCLUDED IN RETURN BUT APPRAISED BY THE COMMONWEALTH
_u____...__.___...._____. . ..-_.-_.-.~
ASSET SUMMARY
DEPARTMENT'S
APPRAISED VALUE
1. Total Reol Property _ SCH. "A". . . , .. $ NONE
2. Total Personal Property _ SCH. "B". . . . $ 21 , 135.07
3. Total Jointly Owned Property - SCH. "E" $ ---HQNE....
4, Total Tronslers _ SCH, "C". . ." . . .. $ NONE
Unreported S
Unreported S
Unreported S
Unreported S
$ NONE
$ ?1,135,07
$ NONE
$ NONE
$
21,135,07
o LIFE ESTATE
DANN~ITY
TOT AL GROSS ASSETS
DREMAINDER
---..-.. .--...------..---
--._.__._-----_.__.._..._~.
TOTAL VALUE
$
------_.__._-~._-_.._---- ----...-.-
I do hereby certify that Ihe above appraisement is made in conformit' with Pennsylvania low and has b.en liled this
day with the Register al Wills.
~k APP" ,<.
.......-
November 12, 1981
DATE
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1981
Feb.
13 Musselman Funeral Home - Funeral expenses
13 The following uncashed checks on date of death:
13
19
March 5
9
11
13
18
19
23
April
June
Oct.
$
6.95
AARP Insurance Plan
Pennsylvania Department of
Transportation
Pomeroy's
Cash - Thelma K. Klugh
24,00
80.17
50.00
Pennsylvania Power and Light Company - Electric service
Wills Eye Anesthesiologist Associates, Ltd. - Professional services
Pennsylvania Power and Light Company - Electric service
Patriot News Company - Cost of Advertising and Proof of pub1ieation
Cumberland County Register of Wills - Cost of two Short Certificates
Riverton Consolidated Water Company - Water service
Bell of Pennsylvania - Telephone service
General Accident Insurance - Premium payment on car insurance policy
Hyers, Myers, Flower and Johnson - Reimbursement for Letters Testa-
mentary and three Short Certificates
2 Wills Eye Hospital - Professional services
23 Cowley Associates - Professional services
3 Cumberland County Register of Wills - One Short Certificate
5 Internal Revenue Service - 1980 Federal Individual Income Tax
20 Mary C. Lewis, Register of Wills - Pennsylvania Inheritance Tax
RESERVE TO PAY THE FOLLOWING:
Dauphin Deposit Bank and Trust Company - Executor's fee
Myers, Myers, Flower and Johnson - Attorney's fee
Cost of filing
TOTAL PRINCIPAL DISBURSEHENTS
LllilR 100 p".~ 807
2
"
$ 3,389.05
161.12
81. 46
340.00
49.01
60.81
2.00
10,76
4,94
61.00
26.00
2,781.60
49.28
1.00
147.67
481. 25
1,250.00
1,000.00
100.00
$ 10,054.86
IN CONE RECEIPTS
1981
Feb, 25 Interest: Dauphin Deposit Bank and Trust Company, 10.15% Compound
Certificate due 7/8/82 $ 33.84
March 20 Interest: Dauphin Deposit Bank and Trust Company, 5% Savings
Account 6,17
April 2 Dividend: Dauphin Deposit Corporation 178.75
July 27 Dividend: Dauphin Deposit Corporation 178.75
Oct. 26 Dividend: Dauphin Deposit Corporation 226.50
Interest: U. S. Treasury Daily Repurchase Agreement
3/01/81 $ 12.13
4/01/81 69.54
5/01/81 48.59
6/01/81 52.38
7/01/81 20.48
7/01/81 35.54
8/03/81 86.51
9/02/81 ll6.17
10/01/81 105.28 546.62
TOTAL INCONE RECEIPTS $ 1,170.63
INCOME DISBURSEHENTS
Dauphin Deposit Bank and Trust Company - Service charge for prepara-
tion of 1981 Fiduciary Income Tax Returns $
25,00
Dauphin Deposit Bank and Trust Company - Commission on Income (5%
of $1,170.63)
58.53
TOTAL INCOHE DISBURSEMENTS
$
83.53
sm~IARY
TOTAL INCOME RECEIPTS
TOTAL INCOME DISBURSEMENTS
$ 24,315.47
10,054.86 $ 14,260.61
$ 1,170.63
83.53 1,087.10
$ 15,347.71
TOTAL PRINCIPAL RECEIPTS
TOTAL PRINCIPAL DISBURSEMENTS
V~lR 100 i'~~. G08
3
RECONCILIATION ACCOUNT
Ba1anee as per First and Final Account
$ 15,347.71
LESS ADVANCED DISTRIBUTION:
1981
Feb. 17 Evalene Eichelberger - On account of residue and in accordance with
Artiele III of the Will:
PRINCIPAL
Household Effects - Appraised value
683,00
$ 14,664.71
BALANCE CONSISTS OF THE FOLLOWING:
Cash:
$ 5,238.29
Securities:
302 Shares Dauphin Deposit Corporation
8,339.32
$ 13,577.61
INCOME
Cash:
1,087.10
$ 14,664.71
Exhibited into the Office of the Register of Wills in and for the
County of Cumberland this 3 (I day of )L(l-v.--'-.-....h-v. 1981, by
DAUPHIN DEPOSIT BANK AND TRUST COHPANY,
Executor of the Estate of Thelma K. Klugh
By:
,-e '-C.
Trust Officer 1 ~
USER 100 PA~~ G09
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IN THE ESTATE OF THELMA K, KLUGH
IN THE ORPHANS' COURT OF
DECEASED
CUMBERLAND COUNTY, PENNSYLVANIA
NO, 21-81-98
PETITION TO TERMINATE TRUST
TO THE HONORABLE, THE JUDGES OF THE SAID COURT:
AND NOW, comes Dauphin Deposit Bank and Trust Company, Petitioner,
through its attorneys, Myers, Myers, Flower & Johnson, and represents
respectfully:
1. Thelma K. Klugh died on January 25, 1981, leaving a Will duly
probated in the office of the Register of Wills of Cumberland County
on February 10, 1981, a true copy of which is hereto annexed as Exhibit
"A" whereby she appointed Dauphin Deposit Bank and Trust Company
Executor and Trustee.
2. Dauphin Deposit Bank and Trust Company filed its First and
Final Account with the Register of wills on December 11, 1981, which
Account with Statement of Proposed Distribution was duly confirmed by
your Honorable Court on January 12, 1982.
3. Your Petitioner was designated by Testatrix as Trustee of
Decedent's stock in Dauphin Deposit Bank and Trust Company for the pur-
pose of retaining or selling and investing and reinvesting the proceeds
thereof, paying the income therefrom unto the Calvary United Methodist
Church of Lemoyne, and in case the Church ceased to exist, then unto
the General Conference of the United Methodist Church.
~:I"~' '(':l,"p:rr f)/O-
~> ..'.." .'...~' ~ ,j', .'. -'....t.v
MYERS, MYERS,I'WWER & JOHNSON - ATTORNEYS AT LAW
301 MARKET STREET, LEMOYNE. PENNA, - 1 W. HIGH STREET, CARl..ISLE. PENNA.
"
"
'..
consisted of 275 shares of stock of Dauphin Deposit Corporation, which
had a date of death value of $8,339.32.
Due to a stock split, the
principal now consists of 302 shares of stock with an approximate
value of $45.00 per share.
11. Distribution of the stock to the Calvary United Methodist
Church is justified under the Probate, Estates and Fiduciaries Code,
20 Pa.C.S.A. ~6110(c) because the administrative expenses are dispro-
portionate to the charitable benefits.
12. Distribution of the Trust corpus to the Calvary United Methodist
Church would not frustrate the intentions of Testatrix because the Trust
was designed in the first instance to benefit the Church, which benefit
would be significantly reduced if the Trust were administered.
WHEREFORE, your Petitioner respectfully prays your Honorable Court
to enter a Decree ordering your Petitioner, Executor of the Estate of
Thelma K. Klugh to distribute 302 shares of stock of Dauphin Deposit
Corporation plus accumulated dividends unto the Calvary United Methodist
Church.
Respectfully submitted,
MYERS, MYERS, FLOWER & JOHNSON
BY:
~~~
Attorneys for Petitioner
P.O. Box 125
Lemoyne, Pennsylvania 17043
(717) 761-4540
- 3 -
r.rt~. Ft" :I( l P:"r" ,t2,~.j'_
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iEa,~;t lUiU altO illc~;talltCltt
OF
'l'HELMA 1<. KLUGH
I, 'l'HELHA K. KLUGH, of LO\~cr Allen 'l'owl"!ship, Cumberland County I
Pennsylvania, do make, publish and declare this to be my Last Will
and Testament, hereby revoking and making void any and all Wills
by me at any time heretofore made.
AR'l'ICLE I
I direct the payment of my just debts and funeral expenses as
soon after my death as may be convenient to my Executor hereinafter
named.
AR'l'ICLE II
I give and pequeath my stocl~ of Dauphin Deposit Bank and Trust
Company, unto my Trustee hereinafter named, in Trust, to retain or
sell and invest and reinvest the proceeds thereof, paying the income
I
I
i therefrom unto Calvary united l1ethodist Church of Lemoyne, and in
I case of said Church ceasing to exist, then unto the General Confer-
\ ence of the united lIethodist Church. I direct and request that
that said stock shall be retained by my Trustee unless it shall
appear of importance or of great advantage of my estate to sell or
; convert the same, in which the proceeds of such sale or conversion
I
be held and invested for the purposes above set forth.
I shall
\
ARTICLE III
I
I All the rest, residue and remainder of my estate, or whatso-
\ ever nature and \~heresoever situute, I give, devise and bequeath
\ unto Evalene r::iche1l.Jerger, of I.ower Allen Township, Cumberland
\ County, Pennsylvania.
I
I
ARTICLE IV
1 direct my Executor hereinafter named to complete the in-
"
.
'.
"
, ,
.
scription on the monwnent on my cemetery lot in I)illsburg Cemetery
with my name and date of death.
ARTICLE V
I nominate, constitute and appoint as Trustee under this, my
Will, and Executor of this, my Wili; Dauphin Deposit Bank and Trust
Company, of Lemoyne, Pennsylvania.
IN I'iITNESS WHEREOF, I have hereunto set my hand and seal this
n
/4~ day of February, 1979.
~." /, 1./ ,)
,..')Ii,', [1'/<<1.' /'(, I'::' J,-<~t~/
Thelma K. ](1 ugllV
(SEAL)
Signed, sealed, published and declared by the above-named
Testatrix, as and for her Last Will and Testam~nt, in the presence
of us, who at her request, in her presence and in the presence of
each other, have hereunto subscribed our names as witnesses.
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Myers, Myers, Flower & Johnson
P. O. Box 125
Lemoyne, Pennsylvania 17043
RE: Estate of Thelma K. Klugh, deceased
Gentlemen:
We acknowledge receipt of your letter of February 25, 1982,
discussing the Trust under Article II of the Last Will and Testa-
ment of Thelma K. Klugh.
We hereby assent to and concur in the proposed termination
of the Trust so that the corpus and undistributed income may be
paid directly unto the Calvary united Methodist Church.
Sincerely yours,
CALVARY UNITED METHODIST CHURCH
By
EXHIBIT .C.
..
P29 5 G 9 '7 5 5-{
RECEIPT FOR CERTIFIED MAIL
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I. The followtoS _ ~ 1llCj_0<I (dlocJt _.)
!l Shaw towbom aod elatl delivand............_
o Show to wluJru,dote..., add_of~.._4
o RI!STRICTI!D DaJVE1lY
Show to ..bora and daloe deUWlI'Od..__..._u_*
o RESTRICTED DIlllVERY.
Show to whom, _.lOd 0<1_ of~.s_
(CONSULT POSTIoIA5TER POll FEllS)
>>a. b~~~.ht 6-euYrt..L.
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!! . ItUIITIIIID 11IO. UlllnFlQUIQ.. INlU",UIO:
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Page 2
The Honorable Dale F. Shughart
May 4, 1982
We hope that this letter with the enclosures will be sufficient
to permit the Orphans' Court to take the appropriate action to ap-
point The First Bank and Trust Company of Mechanicsburg successor
Trustee.
Respectfully submitted,
MYERS, MYERS, FLOWER & JOHNSON
~~
EGM/ep
cc: Wayne P. Kautz, Assistant Vice
President and Trust Officer
Elvira Lopez, Trust Officer
4. Since 1982, I'NC Bank, N.A. has held the stock of Dauphin Deposit Corporation as Trustee pursuant
to Article II and has paid the income from the Trust to the income beneficiary, Calvary United Methodist Church, in
accordance with Article II,
5. In July, 1997, Dauphin Deposit Corporation merged with Allied Irish Banks, p,l.e" and your
Petitioner received 2,536 American depository receipts for shares of stock (hereafter "stock") in Allied Irish Banks,
p,l.c,
6. As of July 31,1997, the market value of each share of stock was $54,938, and the total value of the
stock was $139,322,76,
7. The corpus of the Trust consists entirely of the stock, each share of which pays an estimated annual
dividend of$1.75.
8. In the exercise of its discretion under the Trust, PNC Bank, N.A. considers it desirable and prudent
to sell the stock and invest the proceeds appropriately to diversify and to increase the rate ofreturn.
9. If your Petitioner sells the stock, the Trust must pay income tax on the capital gain out of the
corpus, which income tax will be substantial givcn the sharp increase in value of the stock from the date of death.
10. Your Petitioner has rcquested the Intemal Revenue Service to recognize the Trust itself as 1m entity
exempt from the payment of income taxes pursuant to Sections 501 (c) (3) and 509 ofthc Internal Revenup. Code.
II. The Internal Revenue Service rcquires as a condition of rceognition of the Trust as an entity exempt
from imposition of ineomc taxcs that the provisions of the Trust be modified to include a dissolution clause to
guarantcc that should cithcr of thc prcscnt churitublc bcncficiarics of thc Trust ccasc tn exist, thc Trustcc would
continuc to distributc thc incomc thcrefrom 10 such organization, fLind or foundation qualificd undcr Scction 501 (c)
(3).
12. Modification of thc Trust 10 incorporatc thc languagc considcrcd ncccssary by thc Intcrnal Rcvcnuc
Scrvicc will prcvcnt thc frustration ofthc charitablc purposcs ofthc Trust crcatcd by Dccedcnt.
13, Thc modification of Ihc Trust languagc considcrcd suitablc by the Intcmal Rcvcnuc Scrvicc for such
purposes is as follows:
If thc Gcncral Confcrencc of thc United Mcthodist Church is not thcn in cxistcncc or no longer a qualificd
distributcc, or is unwilling or unable to accept thc distribution, thcn thc incomc of this Trust shall be
distributed to a fund, foundation or corporation organizcd and opcrated exclusivcly for the purposcs specificd
in Scction 501 (c) (3) of the Inlernal Rcvenuc Codc (or corrcsponding seetion of any futurc Fcderal Tax
Code), such fund, foundation or organization to bc selcctcd in thc discrction of thc Trustec.
WHEREFORE, your Pctitioner respect/Lilly prays that your Honorable Court cntcr a Decrcc modifying the
Trust undcr Articlc II of Decedent's Will to add the following language after thc first sentcnce of the Trust:
If thc General Confcrenec of the United Methodist Church is not then in existencc or no longer a qualified
distributee, or is unwilling or unablc to accept the distribution, thcn thc incomc of this Trust shall be
distributed to a fund, foundation or corporation organized and operatcd cxclusivcly for the purposes specified
in Section 501 (c) (3) of thc Intcmal Rcvenue Code (or corrcsponding section of any futurc Fcderal Tax
Codc), such fund, foundation or organization fund to be selcctcd in thc discretion ofthc Trustee,
Rcspcctfully submittcd,
JOHNSON, DUFFIE, STEWART & WEIDNER
By:
~~b)/"rr
Edmund G. Mycrs
Attorncy I.D. No. 20558
301 Markct Strcct
Lcmoyne. P A 17043-0109
Tclephonc (717) 761-4540
Attorneys for PNC Bank, N.A.
;108147
,
"
1!iast .1GliU altO WcshtlltCltt
OF
TIIELMA K. KLUGII
. .
I
I
I
I
I
I
I. TIIELflA K. KLUGII, of Lo\~er Allen Towl)ship, Cumberland County,
Pennsylvania, do make, publish and declare this to be my Last Will
and Testament, hereby revoking and making void any and all Wills
by me at any time heretofore made.
ARTICLE I
I direct the payment of my just debts and funeral expenses as
Soon after my death as may be convenient to my Executor hereinafter
"
named.
"
ARTICLE II
I give and oequeath my stock of Dauphin Deposit Bank and Trust
Company, unto my Trustee here;nafter named; in Tiust, to r.etain or
sell and invest and reinvest the proceeds thereof, paying the income
I
I '
" therefrom unto Calvary United Hethodist Church of Lemoyne, and ~n,
, case of said Church ceasing to exist, then unto the General Confer-
'I ence of the United Ilethodist Church. I direct and request that
that said stock shall be retained by my Trustee unless it shall
,appear of importance or of great advantage of my estate to sell or
,convert the same, in which the proceeds of such sale or conversion
! .
shall be held and invested for the purposes above set forth.
I
I All the rest, residue and remainder of my estate, or whats,o-
ARTICLE III
ever nature and wheresoever situate, I give, devise and bequeath
unto Evalene Cichelberger, of Lower Allen Township, Cwnberland
County, Pennsylvania.
"'/':,
I
I
I
I
ARTICLE IV
I direct nlY Executor hereinafter named to complete the in-
":.(i
"
....: -~
. :~. i
r.
"EXHIBIT B"
IN THE ESTATE OF THELMA K. KLUGH,
DECEASED
.
.
IN THE ORPHANS I COURT OF
.
.
CUMBERLAND COUNTY, PENNSYLVANIA
: NO. 21-81-98
"
~CREE OF COURT
ANo' ,NOW; this t d~y of '1J ~
sideration of the petition of Dauphin Deposit
',.
, ' 1982, upon con-, ,,'
"..:
Banle and Trust Company'
~.'
,,",
, ~.
submitted January 26"'7.982,'and,upon consideration of the,withdr~wal ,,}~
of the, petiti~n to Te:rIDit:la,te the Test~entary Trufilt; s~b~itted ~!?~~l:,~~h~
. . . .' . ',. :",' ~
1982,' it is HEREBY ORDERED AND DECREED that The First Bank and Trust
. ' '
;',
" ~
Company of Mechanicsburg., be.. appointed and shall serve a,s ,~ruste:e'
. . :. j .;..: I. "':', ..:.~.r!..' '..~ . , .
under A7tic::le,,~.~ ",~~~::t~~/i.a~,~::.~~ll' an?' TestaIl\ent of Thelma 1<. ~lu9b. ' ,
for the purposes set forth therein. It is further ORDERED ,AND 'DECREED :
.., ".! ','" ''''.'. ':.: ..... .,' ' ..' ".' '.
that Daupl}~n"Dep9Elit Ba~lc.a.nd.:'!l'rust company de1iv~t, ov~r t~ ~h~ First,"-
,. "'i ,~. ,;r-:,!.,.:::~...;.,...:;htl"bl:'ll_;t:
Bank and .!Tru!3t..~ci~ra,nx.', ?,f,: Me,s~~nicsbUJ:9" as succ~e~o~~~uste,7; ~02.' ~h'1~.~:
of stock of Dauphin Deposit corporation and accUliiulated'.divid~nds.. It
. .' . . . . " ." , . . .,";.. '. . t': ,~; , . ..
," 'further ,ORDERED ANi:!' DECREED that,Tpe Fix:st, Bank ~nd,: Trust'. cOlI\pany of
. . . ,':'. ," I' .' .:., :." .,..' . '. '. . '. .' .:,>... ,: ';', . ....: ~. .: . ", . '. .
Me~hanicsbur9' a's supcessor Trust~e', sh,,!-ll not, ~e requi#a:,t:~ ex~cute
. ~ . . ~.' . .. .. .~.,' ., .'
and/or file bond.
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BY 'THE COURTI""" ,;:" ,: :'..., '
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, A TRUE COpy FROM 'REConD ' . '". ..,'.',...'
tnT(:~~mOnywheruril,lhe";LintQseil1'IYh~~d:':::' ' ':';.Y.., .:'
.J" i'~ ~I of sak! C',,:I,'l;)t Cbt:131cl Fa,' '.' .". '. '.'. f:' .:.( .
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MYERS, MYERS, FLOWERlJOHNSOH - ATTORNEYS AT LA~' ,
301 MA~KET STREET, LEMOYNE, P~~N~, - 1 W, HIGH STREET; ~A~LI~~e,'PENNA.:. ~ t'
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S+MAY 2 1.1 1998
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COMMONWEALTH OF PENNSYLVANIA
OFFICE OF ATTORNEY GENERAL
May 5, 1998
MIKE FISHER
ATTORNEY GENERAL
.'
Charitable Trusts and
Organizations Section
21 S. 12th Street, 3rd Floor
Philadelphia, PA 19107-3603
Telephone: ,(215) 560-2402
Fax: (215) 560-2202
,
Edmund G. Myers, Esquire
Johnson Duffie Stewart & Weidner
301 Market Street
P. O. Box 109
Lemoyne, FA 17043-0109
Re: Estate of Thelma K. Klugh, Deceased
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Dear Mr. Myers:
Receipt is acknowledged of your letter of April I, 1998 in
the above.
I have reviewed your Petition to Modify Trust under the Will
and, on behalf of this office as parens patriae for charities,
would advise you that, inasmuch as the modification would
preserve assets of the trust for its charitable purposes, would
advise you that we have no objection to the prayer contained
therein.
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ruly yours,
General
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