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HomeMy WebLinkAbout01-18-08 1>/ .. PETITION FOR PROBATE AND GRANT OF LETTERS REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA Estate of EMMA B. DeMUTH also known as File Number d 1- O~ - (X)( 07 , Deceased Social Security Number 182-16-2740 Petitioner(s), who is/are 18 years of age or older, apply(ies) for: (COMPLETE 'A'or 'B' BELOW:) fZ] A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is / are the EXECUTOR last Will of the Decedent dated JANUARY 14,2007 and codicil(s) dated N/A named in the (State relevant circumstances. e.g.. renunciation. death of executor. etc.) Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the instrument(s) offered for probate, was not the victim of a killing and was never adjudicated an incapacitated person: N/ A o B. Grant of Letters of Administration (If applicable, enter: c.t.a.; d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate) Petitioner(s) after a proper search has / have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: ar Administration. c.t.a. or d.b.n.c.t.a., enter date of Will in Section A above and complete list of heirs.) Name Relationship '~} ~.:... ~.......;.......;....c..e..... .L' ) 1 i --~. ....--- r........) ~ ~ -r'; . ~~l :/ I co -0 (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. _"__ = .'~] N Decedent was domiciled at death in CUMBERLAND County, Pennsylvania with his / her last principhiiesidence lif CUMBERLAND CROSSINGS. 1 LONGSDORF WAY. CARLISLE. PA 17015 . ~~ (List street address, town/city. township, county, state, zip code) Decedent, then 87 years of age, died on DECEMBER 30, 2007 at CARLISLE, PENNSYLVANIA Decedent at death owned property with estimated values as follows: (If domiciled in P A) All personal property (If not domiciled in PA) Personal property in Pennsylvania (If not domiciled in PA) Personal property in County Value of real estate in Pennsylvania 2,000,000.00 $ $ $ $ situated as follows: Wherefore. Petitioner(s) respectfully request(s) the probate ofthe last Will and Codicil(s) presented with this Petition and the grant of Letters in the appropriate fonn to the undersigned: I / /./ T ed or rinted name and residence WILLIAM E. DeMUTH, JR., 1 LONGSDORF WAY, CARLISLE, P A 17015 Form RW-02 rev. 10.13.06 Page 1 of2 " .. Oath of Personal Representative COMMONWEALTH OF PENNSYL VANIA SS COUNTY OF CUMBERLAND The Petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief ofPetitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed before me the t ~~_ day of .,~QL j- Signature of Personal Representative ~ S'",,"M'"f P"'M.' R",,,,"",,,,, r'--' .~ n r::(~~ . . iJ '---:=> C':J , :-1-".. C) , I -; ~ File Number: ~/ -O~-OOlv-l Estate of EMMA B. DeMUTH , Deceased f'0 CJl N AND NOW, having been present are hereby granted to Date of Death: DECEMBER 30, 2007 I r ,(J t1O~ , in consideration of the foregoing Petition, satisfactory proof before me, I S DECREED that Letters TESTAMENTARY WILLIAM E. DeMUTH, JR. in the above estate and that the instrument(s) dated JANUARY 14,2007 described in the Petition be admitted to probate and filed of record as the last Will (and Codicil(s)) of Decedent. Letters $ 1,160.00 40.00 Attorney Signature: FEES Short Certificate(s) . . . . . . .. $ Renunciation(s) .......... $ ~P $ AUTOMATION FEE $ WILL $ $ ...$ $ $ $ $ TOTAL . . . . . . . . . . . . .. $ 10.00 5.00 15.00 Attorney Name: Supreme Court I.D. No.: 78627 Address: 940 CENTURY DRIVE, SUITE B MECHANICSBURG, PA 17055 Telephone: 717-766-7702 1,230.00 Form RW-02 rev. 10.13.06 Page 2 of2 LAST WILL AND TESTAMENT OF f , ") EMMA B. DeMUTH ,-"" , I ':) "- :) I, EMMA B. DeMUTH, a resident of Carlisle, Cumberland CQU~ty, ;') Pennsylvania, being of sound and disposing mind and memory, do make, publish a~}leclare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time previously made. ITEM I: All inheritance, estate and similar taxes becoming due by reason of my death ("Death Taxes"), whether such Death Taxes shall be payable by my estate or by any recipient of any property, shall be paid by my Executor out of my residuary estate as an expense and cost of administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement for any Death Taxes paid by my Executor, even though paid with respect to proceeds of insurance or other property not passing under this Will. ITEM II: I hereby exercise all powers of appointment which I may have at the time of my death in favor of my Executor, and all property subject to all such powers of appointment shall be included in my estate and be governed by the provisions of this Will. ITEM III: I give and bequeath all of my tangible personal property to my husband, WILLIAM E. DeMUTH, JR. ifhe shall survive me; and if he shall not survive me, I give and bequeath the same to such of my issue as shall survive, per stirpes. If any question shall arise as to the scope or meaning of the foregoing bequest, or whether any item of property is included therein, or as to the division of such property into Page 1 of 14 shares or the selection of property to constitute such shares, I authorize my Executor to determine the same and the determination shall be final and binding upon all persons. If my husband, WILLIAM E. DeMUTH, JR. survives me, I bequeath to my Trustee, a fractional share of my residuary estate of which (a) the numerator is the smallest amount that, if allowed as a federal estate marital deduction, would result in the least possible federal estate tax being payable by reason of my death, and (b) the denominator is the value of my residuary estate is finally determined for federal estate tax purposes. In the sole power and discretion of my Executor, the payment of this amount may be made wholly or partly in cash or property as selected by him; provided, however, that the value of all such property so selected shall be what is finally determined for federal estate tax purposes in my estate; provided further, that in exercising this power and discretion the Executor shall first allot to this gift and bequest the more liquid and salable assets of my estate; and provided further, that in no event shall there be included in this gift and bequest any asset or the proceeds of any asset: (a) which does not qualify for the marital deduction for federal estate tax purposes, or (b) with respect to which any estate or death taxes are paid to any foreign country or any of its possessions or subdivisions, or ( c ) with respect to which any tax credit or deduction shall be available because it shall be subject to both federal estate and federal income tax. Notwithstanding anything to the contrary, the Executor, in making distributions wholly or partly in property, shall distribute to my husband assets, including cash, fairly representative, on the date or dates of distribution in satisfaction of this bequest. It is my intent that, to the extent my Executor so elects, this gift and the property comprising the trust estate of this trust shall qualify for the federal estate tax marital deduction applicable to my estate. To this end, all powers and discretions with respect to allocations of Page 2 of 14 property to this trust and with respect to administration of the trust shall not be exercised or exercisable except in a manner consistent with this intent. I direct the Trustee to hold this sum for the following uses: (a) Distribution ofIncome. Trustee shall pay to or apply for the benefit of my husband, at least annually, the net income of the trust estate. ( b ) Distribution of Principal. Trustee shall pay to my husband so much of the principal as he may from time to time request in writing, not exceeding in any calendar year the greater of five thousand dollars ($5,000.00) or five percent (5%) of the value of the principal at the end of such calendar year on a noncumulative basis. ( c ) Discretionary Principal Invasions. Trustee shall pay to or apply for the benefit of my husband so much of the principal, from time to time, as Trustee deems advisable in its absolute discretion, which shall not be subject to judicial review, for his health, maintenance, education, and support. ( d) Upon the death of my husband, the balance of the trust shall be held and distributed as follows: 1. The Trustee shall divide the trust assets into as many equal shares as shall be equal to the number of my children who are then living, and the number of my children who are deceased, leaving issue then surviving. Assets allocated to my sons, DONALD L. DeMUTH, and WILLIAM W. DeMUTH, SR., if each survives me, shall be distributed outright. Assets allocated to my son, JACK DeMUTH, ifhe survives me, or allocable to his issue, if he predeceases me, shall be distributed to the Trustee under a certain instrument of revocable trust of even date herewith (referred to as the "Jack Page 3 of 14 DeMuth Trust"), as such trust now exists or is amended from time to time. This allocation shall be added to the trust fund already established as an integral part of that fund, to be held, administered, and distributed by the Trustee in accordance with all the terms and provisions of the Jack DeMuth Trust. The receipt ofthe trustee under the Trust Agreement shall be a full acquittance and discharge to my Executor for the property so distributed. On distribution to the Trustee, the administration of my estate shall cease with respect to the assets passing to the Trustee, and the Trustee shall not be subject to the control of the court in which my will is probated. If for any reason the Jack DeMuth Trust described in this Item III is not in existence at the time of my death, or if for any reason a court of competent jurisdiction shall declare this testamentary transfer to the trustee of that trust to be invalid, then I direct that this allocation be held, managed, invested, and reinvested in exactly the same manner described in the Jack DeMuth Trust, giving, ifthe court shall allow, effect to all then existing amendments of the trust, and managed by the same trustee or the successor or successors named and defined in the Jack DeMuth Trust. Thus, for these purposes I incorporate by reference that same Jack DeMuth Trust into this, my Will. If the court shall not allow that Jack DeMuth Trust to be incorporated into this will with its amendments, it shall be incorporated in its original form without regard to any amendments. 2. In the event a share is created for the issue of any deceased child of mine other than JACK DeMUTH, or in the event any child of mine other than JACK DeMUTH dies before receiving all of the assets of his or her respective share leaving issue then surviving, the Trustee shall distribute the share of such deceased child of Page 4 of 14 mine, per stirpes, to the Trustees of the DeMuth Grandchildren's Trust, established by the trust agreement executed June 30, 1998, to be administered and disposed of as part of said Trust. ITEM IV: If my husband survives me, and my children and all of their children, predecease me, I give to my husband absolutely, my residuary estate, including, without in any way limiting the generality of the foregoing, all property acquired by me or to which I may become entitled after the execution of this Will, all property over which I now have or may hereafter acquire any power of appointment, and all property herein attempted to be disposed of, the disposition by reason of lapse or other cause shall fail to take effect. ITEM V: If my husband and any of my children, or any of their children, survive me, I give my residuary estate to the Trustee, in trust, for the following uses: (a) Distribution ofIncome. Trustee shall pay to or apply for the benefit of my husband, at least annually, the net income of the trust estate, from time to time, as Trustee deems advisable in its absolute discretion, which shall not be subject to judicial review, for his health, maintenance, education, and support. ( b ) Distribution of Principal. Trustee shall pay to my husband so much of the principal as he may from time to time request in writing, not exceeding in any calendar year the greater of five thousand dollars ($5,000.00) or five percent (5%) of the value ofthe principal at the end of such calendar year on a noncumulative basis. ( c ) Discretionary Principal Invasions. Trustee shall pay to or apply for the benefit of my husband so much of the principal, from time to time, as Trustee deems advisable in its absolute discretion, which shall not be subject to judicial review, for his health, maintenance, education, and support. Page 5 of 14 ( d ) Upon the death of my husband, the balance of the trust shall be held and distributed as follows: 1. The Trustee shall divide the trust assets into as many equal shares as shall be equal to the number of my children who are then living, and the number of my children who are deceased, leaving issue then surviving. Assets allocated to my sons, DONALD L. DeMUTH, and WILLIAM W. DeMUTH, SR., if each survives me, shall be distributed outright. Assets allocated to my son, JACK DeMUTH, ifhe survives me, or allocable to his issue, if he predeceases me, shall be distributed to the Trustee under a certain instrument of revocable trust of even date herewith (referred to as the "Jack DeMuth Trust"), as such trust now exists or is amended from time to time. This allocation shall be added to the trust fund already established as an integral part of that fund, to be held, administered, and distributed by the Trustee in accordance with all the terms and provisions of the Jack DeMuth Trust. The receipt ofthe trustee under the Trust Agreement shall be a full acquittance and discharge to my Executor for the property so distributed. On distribution to the Trustee, the administration of my estate shall cease with respect to the assets passing to the Trustee, and the Trustee shall not be subject to the control of the court in which my will is probated. If for any reason the Jack DeMuth Trust described in this Item III is not in existence at the time of my death, or if for any reason a court of competent jurisdiction shall declare this testamentary transfer to the trustee of that trust to be invalid, then I direct that this allocation be held, managed, invested, and reinvested in exactly the same manner described in the Jack DeMuth Trust, giving, if the court shall Page 6 of 14 allow, effect to all then existing amendments of the trust, and managed by the same trustee or the successor or successors named and defined in the Jack DeMuth Trust. Thus, for these purposes I incorporate by reference that same Jack DeMuth Trust into this, my Will. If the court shall not allow that Jack DeMuth Trust to be incorporated into this will with its amendments, it shall be incorporated in its original form without regard to any amendments. 2. In the event a share is created for the issue of any deceased child of mine other than JACK DeMUTH, or in the event any child of mine other than JACK DeMUTH dies before receiving all of the assets of his or her respective share leaving issue then surviving, the Trustee shall distribute the share of such deceased child of mine, per stirpes, to the Trustees of the DeMuth Grandchildren's Trust, established by the trust agreement executed June 30, 1998, to be administered and disposed of as part of said Trust. ITEM VI: If any of my children, or any of their children, survive me, and my husband predeceases me, I bequeath my residuary estate as follows: 1. The Executor shall divide the residuary estate into as many equal shares as shall be equal to the number of my children who are then living, and the number of my children who are deceased, leaving issue then surviving. Assets allocated to my children who are then living shall be distributed outright. 2. In the event a share is created for the issue of any deceased child of mine, or in the event any child of mine dies before receiving all of the assets of his or her respective share leaving issue then surviving, the Trustee shall distribute the share of such deceased child of mine, per stirpes, to the Trustees of the DeMuth Grandchildren's Page 7 of 14 Trust, established by the trust agreement executed June 30, 1998, to be administered and disposed of as part of said Trust. ITEM VII. If my husband, and my children predecease me, and leave no surviving issue or if any of them survives me and then all die without any of them becoming entitled to receive a distribution of my residuary estate or the corpus ofthe trust created under this Will, as the case may be, I give absolutely, my residuary estate, or, if any of the above- named persons survives me, the corpus of the trust, as the case may be, in the following manner: TWO- THIRDS to the Nature Conservancy, now or formerly of Arlington, Virginia. ONE- THIRD to the Second Presbyterian Church, of Carlisle, Pennsylvania, and ITEM VIII: No interest in income or principal of my estate or any trust created hereunder shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary of my estate or of any trust created hereunder prior to the beneficiary's actual receipt thereof. My Executor or Trustee shall pay over the net income and the principal to the beneficiaries herein designated, as their interests may appear, without regard to any attempted anticipation (except as may be specifically provided herein), pledging or assignment by any beneficiary of my estate or of any trust created hereunder and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ITEM IX: If my Husband and I die in a common disaster or from illness or disease under circumstances where it is not possible to determine with certainty which of us survived the other, it shall be conclusively presumed my Husband predeceased me. No person, Page 8 of 14 to whom any gift or interest shall have been given by the terms of this will shall be deemed to have survived me who shall have died at the same time as I, or in a common disaster with me, or under such circumstances that it is difficult or impossible to determine which of us survived the other. ITEM X: In the settlement of my estate, and during the continuance of any trust created hereunder, my Executor and my Trustee shall possess, among others, the following powers to be exercised for the best interests of the beneficiaries: ( a) To retain any investments I may have at my death so long as my Executor or Trustee may deem it advisable to my estate or trust so to do. ( b) To vary investments, when deemed desirable by my Executor or Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in such other real or personal property as my Executor or Trustee shall deem wise, without being restricted to so-called "legal investments." ( c) To make any division or distribution required under the terms of this will in kind or in money, or partly in kind and partly in money, and to that end to allot to any part or share such stock, securities, or other property, real or personal, as to them seems proper; provided, however, that the Trustees shall not be required to make physical division of the funds except when necessary for distribution of principal, but may, in their discretion, keep the trusts in one or more consolidated funds; nor shall the Trustees be required to make any provision on account of the diminution or increase in value of any securities or investments at any time constituting a part of my estate or of the trusts, or for depreciation in respect of any tangible property, or for the purpose of amortizing or making good any amounts paid in premiums on the purchase of securities or of any other property. Page 9 of 14 ( d) To sell either at public or private sale and upon such terms and conditions as my Executor or Trustee may deem advantageous to my estate or trust, any or all real or personal estate or interest therein owned by my estate or trust severally or in conjunction with other persons or acquired after my death by my Executor or Trustee, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon my Executor or Trustee in this paragraph or elsewhere in this Will. ( e) To mortgage real estate and to make leases of real estate for any term. ( f) To borrow money from any party, including my Executor or Trustee, to pay indebtedness of mine or of my estate or trust, expenses of administration, Death Taxes or other taxes. (g) To pay all costs, Death Taxes or other taxes, expenses and charges in connection with the administration of my estate or trust, and my Executor shall pay the expenses of my last illness and funeral expenses. ( h) To vote any shares of stock which form a part of my estate or trust and to otherwise exercise all the powers incident to the ownership of such stock and to actively manage and operate any unincorporated business, including any joint ventures and partnerships, with all the rights and powers of any owner thereof. Page 10 of 14 ( i) In the discretion of my Executor or Trustee to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of my estate or trust. (j ) To assign to and hold in my estate or trust an undivided portion of any asset. ( k) To hold investments in the name of a nominee. ( I) To compromise controversies. ITEM XI: In the settlement of my estate, my Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from an election made in good faith to claim a deduction as an income tax deduction or as an estate tax deduction. ITEM XII: I hereby appoint My Husband, WILLIAM E. DeMUTH, JR., as Executor of my estate and Trustee of any trust created under this will. If for any reason he should fail or cease to act, I appoint my sons, DONALD L. DeMUTH, WILLIAM W. DeMUTH, SR., and JACK DeMUTH, as Co-Executors and Co-Trustees. In the event that one of the Co-Executors or Co-Trustees should fail or cease to act, the remaining Co-Executors and Co- Trustees shall serve as such. In the event that all Co-Executors and Co-Trustees should fail to act, I appoint M&T BANK, or its corporate successor, as Executor and Trustee. All references in this Will to my "Executor" and to my "Trustee" shall also refer to my successor Executor and Trustee. ITEM XIII: All individual Trustees, and any successor corporate trustee may be removed at any time, with or without cause, by a majority vote of the beneficiaries then entitled to receive income and principal distributions under this agreement or, in the event that any of such beneficiaries are incapacitated or are minors, by a majority of such beneficiaries and the Page 11 of14 respective guardians or personal representatives of such beneficiaries. Written notice of such vote of removal shall be delivered to the individual Trustees. Such removal shall become effective upon the appointment of and acceptance by the successor Trustee, which shall be a corporate trustee authorized by state or federal law to act as a fiduciary in the Commonwealth of Pennsylvania. The successor Trustee shall be appointed by a majority of the beneficiaries then entitled to receive income or principal distributions under this agreement or, in the event that any of such beneficiaries are incapacitated or are minors, a majority of such beneficiaries and the respective guardians or personal representatives of such beneficiaries. If such beneficiaries and their respective guardians or personal representatives fail or are unable to make such appointment, the Trustee may petition the court having jurisdiction over this trust to make the appointment. Delivery to the successor Trustee and proper accounting for all property received and disbursed by the Trustee shall discharge the Trustee from all responsibility and liability with respect to and in connection with this trust. ITEM XIV: Any Guardian, Executor or Trustee shall qualify and serve without the duty or obligation of filing any bond or other security. Any corporate fiduciary shall be entitled to compensation for services in accordance with the standard schedule of fees in effect when the services are rendered. ITEM XV: No successor Trustee shall be obligated or required to inquire into the acts, omissions, or accounts of any prior Trustee or to bring any action against any prior Trustee to compel redress of any breach of trust or for any other reason. In no event shall a successor Trustee be liable for any act or omission of any prior Trustee. A successor Trustee may accept the account rendered and the property received from a prior Trustee as a full and complete discharge of the prior Trustee without incurring any liability for doing so. A successor Page 12 of 14 trustee shall have all of the powers and discretions conferred in the governing instrument upon the original Trustee. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of this and the preceding twelve (12) pages, this -L!I-- day of 5 _ AN , ,2007. ~, ':~~J~SEAL) We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above-named Testatrix as and for her Last Will and Testament, in the presence of us, who, at her request and in her presence and in the presence of each other, have hereunto set our hands and seals the day and year above written, and we certify that at the time of the execution thereof, the said Testatrix was of sound and disposing mind and memory. ,,~C.4!fif/rSEAL) Residing at: (RtrC. ~5--SPR/AJ'/bk" Ld4RL-1 SL'i... ./J A i70 1:3 , J::.i d.p (SEAL) Residing at: Page 13 of 14 COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF CUMBERLAND We, t.MMA 13, D2JV1UT-H \)cty-b<<N Atc\,\,'c (p - , and , the Testatrix and the Witnesses, respectively, whose names are signed to the ttac e or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will, that she signed it willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the Witnesses in the presence and hearing of the Testatrix signed the Will as a Witness and that to the best of their knowledge, the Testatrix was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. 1'--/. ~\\)j;- t'\ / J:J ~ '~... '. ~..Jy <f-: L..d-2 Testatrix , _ /71, 7 r . . k.'.i, ~ '. c: (I '~ '( " \\J ...:: ''\., ~ ~J ,\,; '. ''-..; .------. .~~ . Witness ;f:/~~- Sworn to, acknowledge and subscribed before me by C~/11-1 13, !Jt:);/I!1f, the Testatrix, and sworn to and subscribed before me by ''7JM'8A~A A, ffli.//cL:L and KAIQ j... ,~ '7H"6~N ~. , the Witnesses, this /~ day Orz;w"(A~>:.;azJ?," A.D., 2007. ) ~ (j ~~~ Notary Pu hc COMMONWEALTH OF PENNSYLVANIA Notarial Seal Patricia A. Bender, Notary Public East Pennsboro Twp., Cumberland County My Commission Expires Sept. 19,2007 Page 14 of 14