HomeMy WebLinkAbout04-28-08
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15056041147
REV-1500 EX (06-05)
PA Department of Revenue
Bureau of Individual Taxes. _~
PO BOX.280601 ~
Harrisburg, PA 17128-0601
ENTER DECEDENT INFORMATION BELOW
07 20 2007
10 02 1912
Decedent's Last Name Suffix
BELL
Decedent's First Name
PAUL
MI
o
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
BELL
Spouse's First Name
BARBARA
MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
[!J 1. Original Return 0 2. Supplemental Return 0 3. Remainder Return (date of death
prior to 12-13-82)
0 4. Limited Estate D 4a. Future Interest Compromise D 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
0 6. Decedent Died Testate 00 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
0 9. Litigation Proceeds Received 0 10 Spousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A)
. between 12-31-91 and 1-1-95) (Attach Sch. 0)
CORRESPONDENT. THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
AMY M. MOYA 717 652 7323
Firm Name (If Applicable)
L.O. OF SUSAN E. LEDERER
REGISTER OF WILLS USE ONLY
City or Post Office
HARRISBURG
State
PA
ZIP Code
17109
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First line of address
4811 JONESTOWN ROAD,
STE 226
Second line of address
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Correspondent's e-mail address:Amy@Ledererlaw.com
Under penalties of ~rjury. I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNA~SI.LEqLING61:~ Barbara Bell LJ [?,3 /~~
ADDRESS v
17055
Amy M. Moya
lJ 1'2..3
L
oad, Ste 226, Harrisburg, PA 17109
Side 1
15056041147
15056041147
.-J
-'
15056042148
REV-1500 EX
Decedent's Name: P a u I O. Bell
RECAPITULATION
1. Real Estate (Schedule A)........ .................. .................. ................ ..........................
2. Stocks and Bonds (Schedule B)............................. .__........................... on .............
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)..........
4. Mortgages & Notes Receivable (Schedule D).............................__.......................
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E)................
6. Jointly Owned Property (Schedule F) D Separate Billing Requested.............
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) D Separate Billing Requested.............
8. Total Gross Assets (total Lines 1-7)............................. _........................... __.....
9. Funeral Expenses & Administrative Costs (Schedule H)......................................
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)................................ 10.
11. Total Deductions (total Lines 9 & 10).................................................................
12. Net Value of Estate (Line 8 minus Line 11).............................__..........................
13. Charitable and Governmental Bequests/See 9113 Trusts for which
an election to tax has not been made (Schedule J)..............................................
14. Net Value Subject to Tax (Line 12 minus Line 13)..............................................
TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, of
transfers under Sec. 9116
(a)(1.2) X ~
16. Amount of Line 14 taxable
at lineal rate X .045
17. Amount of Line 1"41'aXable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
o .00
o .00
o .00
o .00
19. Tax Due....... ..................................................... __............................ __...................
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L
15D56D42148
1.
2.
3.
4.
5.
6.
7. 1,671.08
8. 1,671.08
615.00
9.
615.00
11.
12. 1,056.08
13. 1,056.08
14. o .00
115.. o . 00
16. o .00
17. o .00
18. o . 00
19. o .00
D
15D56D42148
-'
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21 -08-
DECEDENrs NAME
PaulO. Bell
STREET ADDRESS
88 Linda Drive
CITY I STATE [ZIP
Mechanicsburg PA 17050
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
0.00
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + B + C)
(2)
0.00
Total Interest/Penalty (0 + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPA YMENT.
Check box on Page 2 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + SA. This is theBALANCE DUE
(3)
(4)
(5) 0.00
(SA)
(5B) 0.00
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;............................................................................. [!] D
b. retain the right to designate who shall use the property transferred or its income;................................ D [!J
c. retain a reversionary interest; or............................. ............................... --.............................................. D [!]
d. receive the promise for life of either payments, benefits or care?........................................................... D [!]
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?........................... ...................................................................................... D [!J
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... D [!]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?........................... ............................... ...................................................... D [!]
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is three (3) percent [72 P.S. ~9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero
(0) percent [72 P.S. ~9116 (a) (1.1) (ii)). The statutecloes not exemDt a transfer to a surviving spouse from tax, and the statutory requirements
for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a
natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P .S. ~9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent,
except as noted in 72 P.S. ~9116 1.2) [72 P.S. ~9116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. ~9116 (a) (1.3)]. A
sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Rev-1510 EX+ (6-98)
.
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Bell, PaulO.
IFILE NUMBER
21-08-
ESTATE OF
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM ~_........ ". ' IIUN OF. ...... _., I Y DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE
NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE.
1 35 shares of Prudential Financial, Inc. CUSIP 3.342.15 50.000% 1.671.08
#744320102 titled to Barbara A. Bell and PaulO.
Bell, Trustees of the Paul and Barbara Bell
Living Trust dated May 31,1996
TOTAL (Also enter on Line 7, Recapitulation) 1.671.08
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 ScheduJeG (Rev. 6-98)
REV-1151 EX+ (12-99)
.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Bell, PaulO.
Debts of decedent must be reported on Schedule I.
I FILE NUMBER
21-08-
ESTATE OF
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address
City State Zip
-
Year(s) Commission paid
2. Attorney's Fees Law Offices of Susan E. Lederer 600.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 15.00
TOTAL (Also enter on line 9, Recapitulation) 615.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 6-98)
Rev-1502 EX+ (6-98)
.
SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Bell, PaulO.
IFILE NUMBER
21-08-
ESTATE OF
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Cumberland County Register of Wills
15.00
Subtotal
15.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 ScheduJeH-B7 (Rev. 6-98)
REV 1513 EX+ (9-00)
.
SCHEDULE ..
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
NUMBER
Bell, PaulO.
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal
aistributions, and transfers
under Sec. 9116(a)(1.2)]
RELATIONSHIP TO
DECEDENT
Do Not List Trustee(s)
FILE NUMBER
21-08-
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
I.
Total
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropnate, on Rev 1500 cover sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
See continuation schedule(s) attached
1,056.08
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
1,056.08
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 ScheduleJ (Rev. 6-98)
Rev-1502 EX+ (6-98)
.
SCHEDULE ~-IIA
SPOUSAL DISTRIBUTIONS UNDER
SECTION 9113 FOR WHICH AN
ELECTION TO TAX IS NOT BEING MADE
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Bell, PaulO.
IFllE NUMBER
21-08-
ESTATE OF
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Paul & Barbara Bell Family Trust
1.056.08
Subtotal
1.056.08
Copyright (c) 2002 form software only The Lackner Group. Inc.
Form PA-1500 ScheduleJ-IIA (Rev. 6-98)
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Prudential ~ Financial
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Computers hare
PO Box 43033
Providence RI 02940-3033
Telephone: 800 305 9404
www.computershare.com
tomputershare
001588
THE LAW OFFICES OF SUSAN LEDERER
ATTN: SUSAN LEDERER
4811 JONESTOWN RD
STE 226
HARRISBURG PA 17109
1...111...111.1111...1.1.11..111.111.1.1....11.1.1..1111..1.11
Basic Transfer Requirements · US Deceased
17 Aug 2007
Dear Sir I Madam:
Re: Registration:
THE PAUL AND BARBARA BELL LIVING TRUST
We received your request to change the registration on securities held in the above account. A Stock Power form and answers to
Frequently Asked Questions are enclosed to assist you in completing this transaction.
Please submit the following documents to enable us to transfer or change the registration:
1) A completed Stock Power form or letter of instruction signed by the estate representative. The signature must be
stamped with a Medallion Signature Guarantee by a financial institution, broker or guarantor participating in a Medallion
Signature Program. If you are not the registered holder, olease sian in vour caoacitv as it relates to the registration (for example,
trustee, custodian, etc.) The guarantor will require that you provide supporting legal documents before affixing the Medallion
Signature Guarantee stamp. Please contact the guarantor directly to find out what documents they will require.
To complete the Stock Power form:
. Provide the name, mailing address, and Tax Identification or Social Security number of the new registered holders.
. Complete Sections A, and/or B.
If there are physical certificates, complete Section A. When submitting certificates, we recommend using a registered
mail or a courier service that provides a return receipt. Do not sign the certificates.
If you are unable to locate the certificates, please contact us at the telephone number listed below so we may advise you
how you can replace the shares.
If stock is held in Direct Registration (also known as book entry), then complete Section B.
see reverse
. PRU:.Historical Prices for PRUDENTIAL FINCL INC - Yahoo! Finance
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Dow ,. 0.880/0 Nasdaq l' 1.920/0
Thu, Jan 24, 2008, 4:25PM ET - u.s. Markets closed.
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At 4:02PM ET: 81.06 't 0.47 (0.58%)
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IGOI
SET DATE RANGE
Start Date: Jul
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PRICES
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96.57
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* Close price adjusted for dividends and splits.
First I Prey I Next I Last
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April 18,2008
P A Department of Revenue
Bureau of Individual Taxes
Inheritance Tax Division
P.O. Box 280601
Harrisburg, PA 17128-0601
RE: PaulO. Bell
File No.: Not Yet Assigned
SSN: 195-07-8841
Date of Death: 7/20/2007
To Whonl It May Concern:
The P A Inheritance Tax Return for the above-referenced estate is due on or before
April 20, 2008. The Trustee of the trust is unable to properly determine and value the
assets of the trust before the tax return is due. Therefore, I kindly ask that an extension of
time be granted to file the tax return to allow the Trustee more time to evaluate the assets
of the trust.
Thank you for your consideration. If you have any questions or need further
information, please contact me.
_ ~cereIY,
~'~v0'r. }'~ff
Ama. ~oya V
4811 Jonestown Road · Suite 226 · Harrisburg, PA 17109 · Phone 717.652.7323 . Fax 717.652.7340 . susan @JedererJaw.com
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Jhe !Paul & :JJarbara :JJell Biving Jrusl
ARTICLE I
lia~ire.ll iK Tiust
For good and valuable consideration, the Trustors, PaulO. Bell and Barbara
A. Bell, husband and wife, of Mechanicsburg, Pennsylvania, County of Cumberland,
hereby transfer, convey, and deliver to the Trustees and their successors the property
listed in Schedule "A" or supplemental schedules annexed thereto and incorporated
herein by reference, to have and to hold the same, and any cash, securities, or other
property which the Trustees may, pursuant to any of the provisions hereof, at any time
hereafter hold or acquire, all of such property being hereinafter referred to collectively
as the "Trust Estate" for the uses and. purposes and upon the terms and conditions
herein set forth.
ARTICLE II
DiSpoSitio~ Ee.tyOJle. tRe. De.atR Oty OKe. Otr tRe TiustO](S
Before the death of one of the Trustors, the Trustees shall hold, manage,
invest, and re-invest the Trust Estate, and shall collect the income thereof and shall
dispose of the net income and principal as follows:
A. The Trustees shall pay to the Trustors all of the net income of this
Trust, in monthly or other convenient installments, but at least annually. The Trustees
may, in their discretion, payor apply for the benefit of the Trustors, in addition to the
income payments herein provided for, such amounts of the principal of the Trust
Estate, up to the whole thereof, as the Trustees may from time to time deem necessary
or advisable for the use and benefit of the Trustors.
gma~ $6 r-~ .?age 1
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~
ARTICLE III
DiSpositio~ Au-tell tRe, DeatR otr tRe, ;j-ULSt au- tRe 1iustollS
A. After the death of the first Trustor, the trust estate shall be divided into
two (2) parts, one part to be denominated as the Marital Trust and the second to be
denominated as the Family Trust. There shall be allocated to the Family Trust, all
of the separate property of the deceased Trustor and the deceased Trustor's joint
property interest in and to property of the trust estate. PROVIDED, HOWEVER,
in the event assets allocated to the Family Trust shall exceed in value the amount of
the Federal Unified Estate and Gift Tax Credit Exemption Equivalent available under
Section 2010 of the Internal Revenue Code, as amended, and the Regulations
thereunder or any corresponding or substitute provisions applicable to the Trust Estate,
sufficient assets shall be reallocated from the Family Trust to the Marital Trust to
reduce the value of assets allocated to the Family Trust to an amount equal in value
to said Federal Estate and Gift Tax Credit Exemption Equivalent. All other assets
shall be allocated to the Marital Trust. It is the Trustors' intention to have the
Marital Trust qualify for the marital deduction under I.R.C. Section 2056 and the
Regulations thereunder or any corresponding or substitute provisions applicable to the
Trust Estate. In no event shall the Trustees take any action or have any power that
will impair the marital deduction, and all provisions regarding the Marital Trust shall
be interpreted to conform to this primary objective.
B. As to the assets allocated to the Marital Trust, the surviving Trustor
hereby reserves and is hereby granted a general power of appointment. Trustees shall
make such distributions from assets and income of the Marital Trust as the surviving
Trustor shall direct. In all events, all income of the Marital Trust shall be distributed .
to the surviving Trustor, not less frequently than annually. Upon the death of the
survivor of the Trustors, the Trustees shall distribute the then-remaining principal and
undisbursed income of the Marital Trust, if any, to such person or persons, including
the estate of the survivor, as the survivor shall appoint. Such appointment shall be
made by the survivor amending this Marital Trust, or by the survivor referring to and
by affirmatively exercising this power of appointment in his or her Last Will and Testament.
gru"lial.r t/l- 13 J-bJt:ft ::Page 2
,
1. Any principal and income of this Trust not effectively appointed by the
survivor shall be added at the death of the survivor to the Family Trust and
shall be held and administered as a part thereof; provided, however, that the
Trustees may, in their discretion, first pay from the Marital Trust alone, the
last illness and funeral expenses and any death taxes of the survivor of the
Trustors.
2. If the survivor of the Trustors disclaims part or all or the fractional
interest in the Marital Trust as referred to in this Article the disclaimed
property shall be administered immediately according to the terms and
conditions, and to the same beneficiaries, as set forth in Article IV, of this
Trust Agreement.
e. As to the assets allocated to the Family Trust, the Trustees shall
identify the assets allocated to the Family Trust and shall maintain the identity of
said assets, including any proceeds or replacements, during the life of the surviving
Trustor, allowing that the Trustees may, at their discretion, make Fair Market Value
exchanges of equivalent amounts of assets between the Marital Trust and the
deceased Trustor's joint property interests in property of the Family Trust. From the
assets identified as the Family Trust, and the income therefrom, the Trustees of the
Family Trust shall distribute to said survivor, fust, all of the net income, and second,
as much of the principal of the Family Trust as necessary or appropriate for the
health, education, and maintenance of said survivor, and to provide for the support of
said survivor in his or her a~customed manner of living, including reasonably adequate
health, medical, dental, hospital, nursing and invalidism expenses.
1. It is the Trustors' intention that the survivIng Trustor shall have only
a limited power of appointment in regards to the principal of the Family
Trust as defined under I.Re. Section 2041(b)(1)(A) and the Regulations
thereunder or any corresponding or substitute provisions applicable to the
Trust Estate. In no event shall the Trustees take any action or have any
power that will impair the limited power of appointment, and all provisions
regarding the Family Trust shall be interpreted to conform to this primary
obj ective.
~zlliair &+-6 ~ Page .:J
~
D. Upon the death of the survivor of the Trustors, the property of the
Family Trust, including also any portions added thereto from the estate of the trustors
or other sources, along with the undistributed income shall be held in trust and shall
be administered and disposed of as follows: Should Barbara A. Bell predecease Paul
O. Bell the beneficiaries shall be Barbara A. Bell's children~ Patricia A. Scott and
Deborah K. McGrogan, divided equally between them or the survivors of them.
Should PaulO. Bell predecease Barbara A. Bell the beneficiaries shall be Paul O.
Bell's children; Mary E. Deckman, Lois A. Garver, Pauline O. Keefer, Josephine
E. Heintzelman, PaulO. Bell, Jr., and Jacqueline L. W olfersberger, divided
equally among them or the survivors of them. The administration and disposition
shall be according to the terms of Paragraph C and following of Article IV.
. Individual beneficiaries will receive their portion of the trust estate at the age of
Twenty-one (21).
ARTICLE IV
DiSpositiOt.t Ot.t DeatR at tRe SllltO'iO'olt Otr tRe. lillStOJlS
A. Upon the death of the survivor of the Trusters, the property of the
Family Trust, including any portion of the Marital Trust added thereto, and
including also any other portions added thereto from the estate of the Trustors or other
sources, along with the undistributed income shall be held in trust and shall be
administered and disposed of as follows:
B. The beneficiaries shall be the children of the second trustor to die.
If PaulO. Bell predeceases Barbara A. Bell, the beneficiaries shall be Barbara
A. Bell's then living children, Patricia A. Scott and Deborah K. McGrogan, to be
equally divided among them. If Barbara A. Bell predeceases PaulO. Bell, the
beneficiaries shall be PaulO. Bell's then living children, Mary E. Deckman, Lois
A. Garver, Pauline O. Keefer, Josephine E. Heintzelman, PaulO. Bell, Jr., and
Jacqueline L. Wolfersberger, to be equally divided among them. Individual
beneficiaries will receive their portion of the trust estate as follows: at the age of
Twenty-one (21) .
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C. And as thusly divided, each said share or part shall be held as a
separate trust for the benefit of the person or persons for whom it was set aside and
shall be held, administered, and distributed as follows:
1. The Trustees may use and expend or apply so much or all of, first, the
income, and second, the principal of the trusts hereby created for the benefit
of a beneficiary hereof, and said amounts shall be used as the Trustees
determine necessary or advisable and in such reasonable manner as the
Trustees see fit, to provide for the health, reasonable comfort, education,
support, and maintenance of the beneficiary for whom such trust shall have
been created. Provided, however, that in determining said amounts the
Trustees shall first take into account the needs, assets, and other available
sources of income and support of a beneficiary thereof. Provided, further,
however, the said powers of encroachments upon the beneficiary's share shall
be limited to the respective shares held for the respective beneficiary.
2. As and when a beneficiary shall meet the requirements designated in
paragraph B, above, the Trustees shall distribute to said respective
beneficiary the share, of the Trust estate for him or her, free and clear of
trust.
3. If any of the individual beneficiaries shall be deceased, then the
Trustees shall divide the shares or part for the deceased beneficiary into as
many equal shares as may be necessary to provide one part or share for the
then living descendants of the deceased beneficiary, they taking per stirpes;
or, in the event a beneficiary is for any reason unable or unwilling to take
any portion of his share of the Trust Estate pursuant to the above paragraphs
of this Article IV, then such portion shall be distributed to his or her living
descendants equally, they taking per stirpes, and if there be no such
descendants, then such funds shall be equally divided between such
beneficiary's then-living brothers and'sisters, and if there be no brother or
sister then living, then such funds shall be divided eqp.ally between the
descendants of such beneficiary's brothers and sisters, they taking per stirpes,
and if there be no descendants of such beneficiary's brothers or sisters then
living, then the Trustees shall add that portion of the property of that
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beneficiary to the other portions of the other living beneficiaries, and if there
are no other living beneficiaries then: One-half to the living heirs at law of
the first of the Trustors to die, and one-half to the living heirs at law of the
last of the Trustors to die; provided, further, that said heirs at law of each
of the Trustors shall take the Trust property, in the same priority and in the
same distributive order as listed in the Pennsylvania law of intestate
succession, as in force on the date of the signing of this Trust Agreement;
provided, further, if one of the Trustors has no living heirs at law, then his
or her one-half shall pass to the living heirs at law of the other Trustor. And
as thusly divided, each said share or part shall be held as a separate trust for
the benefit of the person or persons for whom it was set aside and shall be
held, administered, and distributed according to subparagraphs 1., 2., and
3., of paragraph C., Article IV. Notwithstanding anything contained to the
contrary in this paragraph, if, under the provisions of this subparagraph 3.,
of paragraph C., Article IV, any person who does not yet meet the
requirements designated in paragraph B, above, shall become entitled to a
share of the Trust Estate, such share shall not be distributed to such
beneficiary, but shall be retained in trust for said beneficiary's benefit, and
shall be held, administered, and disposed of according to subparagraphs 1.,
2., and 3., of paragraph C., Article IV.
4. If under the terms of this Article IV, upon the death of any beneficiary,
any other person for whom a share or portion is being held jn trust shall
become entitled to an additional share or portion, such additional share or
portion shall not be delivered free of trust, but shallbe added to the principal
of the share or portion held in trust for such person and shall go as and with
the same.
5. At the death of both of the Trustors, the Trustees shall distribute all
of the Trustor's personal effects or other assets, including any contents of the
Trustor's residence, to the persons named in one or more letters of
instructions, entitled "Disposition of Personal Effects" referring to Article IV.,
Subparagraph C., of this Trust Agreement, dated and signed by the Trustors
and located among the Trustor's important papers at the time of his or her
death. In the event that either of the Trustors have inadvertently named two
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or more persons to take a particular item, then the most recently dated letter
of instruction shall control.
6. If any beneficiary named in paragraph B, above, is an organization, and
such organization does not exist at the time of the death of the Trustors,
then, if the organization was a charitable institution, the share designated for
that charitable organization shall be distributed to another organization,
chosen by the trustees, who has similar purposes and functions as the
charitable organization that no longer exists. If the organization was not a
charitable institution then the share designated for such organization shall be
added back to the balance of the trust estate and divided to the other
beneficiaries named in paragraph B, above.
7. A trustee in its discretion may terminate and distribute any trust
hereunder if the trustee determines that the costs of continuance thereof will
substantially impair accomplishment of the purposes of the trust. The trustee
shall terminate and forthwith distribute any trust created hereby, or by
exercise of a power of appointment hereunder. Distribution under this
section shall be made to the persons then entitled to receive or have the
benefit of the income from the trust in the proportions in which they are
entitled thereto, or if their interests are indefinite, then in equal shares.
D. Whenever used herein, the term Ilissue", "child", "children", and
"descendants": include adopted issue, adopted child, adopted children and adopted
descendants, as well as natural issue, natural child, natural children, and natural
descendants, and include descendants of adopted issue, adopted child, adopted
children, and adopted descendants. Provided, however, adopted issue who are also
natural issue shall take their share of the Trust Estate only in one capacity , such
capacity being the one which grants to such issue the larger share. Where applicable,
the masculine includes the feminine, and vice versa, and the neuter includes the
masculine or feminine, and vice versa. Where applicable, the singular includes the
plural and vice versa.
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ARTICLE V
SpeJ\dt~itrt PJtoo-iSio~
No beneficiary of this trust, other than a Co-Trustor, shall have any right to
alienate, encumber or hypothecate his interest in the trust to claims of his creditors,
or to render such interest liable to attachment, execution, or other process of law. The
income of this trust shall not be pledged, assigned, transferred, sold or accelerated,
anticipated or encumbered in any manner whatsoever by any beneficiary, nor shall any
income of the trust be in any manner subject or liable in the hands of the Trustees for
the debts, contracts or encroachments of any beneficiary or be subject to any
assignments or any other voluntary or involuntary alienation or disposition whatsoever.
If the creditor of any beneficiary, other than a Co-Trustor, who is entitled to any
distributions from a trust established under this instrument shall attempt by any means
to subj ect to the satisfaction of his claim such beneficiary's interest in distribution,
then, notwithstanding any other provision herein, until the release of the writ of
attachment or garnishment or other process, the distribution set aside for such
beneficiary shall be disposed of as follows: .
1. Distribution to Beneficiary. The Trustees shall pay to or apply for the
benefit of such beneficiary such sums as the Trustees shall determine to be
necessary for the reasonable health, education (including study at institutions
of higher learning) and support of the beneficiary according to his or her
accustomed mode of life.
2. Disposition of Excess. The portion of the distribution that the Tmstees
shall determine to be in excess of the amount necessary for such health,
education (including study at institutions of higher learning) and support
shall be added to and become principal of the trust share of such beneficiary
and will be paid to said beneficiary or subsequent heirs in a manner to
maximize the benefit to the beneficiary without compromise of the intent of
this trust to provide an inheritance to the heirs.
gnif.iah ~ . ::Page c!
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ARTICLE VI
I~O'a~id PJtoO'iSiot(S
If any provisions of this trust are held to be invalid, none of the other
provisions shall be thereby rendered invalid or inoperative as long as the remaining
Trust Agreement does not frustrate the intents of the Trustors, but tends to accomplish
their overall objectives.
ARTICLE VII
Pe1lpetUities SaU'i~gs Q~ause
In any event, and anything to the contrary herein contained notwithstanding,
the trusts created in this agreement shall terminate upon the day next preceding the
expiration of Twenty-one (21) years after the death of the Trustors and their issue now
living, in the event these trusts shall not have previously terminated in accordance
with the terms hereof. In the event of termination of these trusts as provided for in
this paragraph, the Trustees shall distribute the Trust Estate as it shall then be
constituted, together with any new income, to the beneficiaries then entitled to the
income from the Trust Estate .in the same proportions in which they are. entitled to
such income.
ARTICLE VIII
Tiustee.s
A. The following people will act as Trustees in the following order of succession:
FIRST: PaulO. Bell and Barbara A. Bell
SECO ND: At the death of the first Trustor the survivor of the Trustors, as trustee of
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the Marital Trust, and as Trustee of the Family Trust.
THIRD: At the death of the survivor of the Trustors, the following, shall serve as
successor Trustee(s), in the order listed: Patricia A. Scott and Mary E. Deckman,
acting together. . Should Patricia A. Scott be unable or unwilling to serve as
trustee, Deborah K. McGrogan shall serve as co-trustee with Mary E. Deckman.
Should Mary E. Deckman be unable or unwilling to serve, Lois A. Garver shall
serve as co-trustee with Patricia A. Scott. The executor for the heirs is Patricia A.
Scott, who may speak on behalf of any minor beneficiaries.
FOURTH: If none of the nominated individuals are able or willing ~o serve as
Trustees, then a Trustee(s) chosen by a majority of the beneficiaries, with a parent or
legal guardian voting for minor beneficiaries; provided, however, that the issue of any
deceased child shall have collectively only one vote.
B. Whenever more than two trustees are designated to act concurrently, a majority
. of the Trustees, whether individual or corporate, shall have the power to make any
decision, undertake any action, or execute any documents affecting the Trusts created
herein, but the dissenting or nonassenting Trustees shall not be responsible for any
action taken by the majority pursuant to such decision. Before or after the death of
the first Trustors to die, if only two individual Trustees are in office, they must act
unanimously; provided, however, the Trustees may form jointly savings, checking or
investment accounts that require only one Trustee's signature to effect transactions for.
such an account. If any individual and a corporate Trustees are in office, the
determination of the individual Trustees shall be binding.
C. Any Trustees may from time to time delegate to one or more of the remaining
Trustees any powers, duties, or discretions. Every such delegation shall be made by
a writing delivered to the delegate or delegates, and shall remain effective for the time
therein specified or until earlier revocation by a writing similarly delivered. Everyone
dealing with the Trustees shall be absolutely protected in relying upon the certificate
of any Trustee as to who are the Trustee(s) for the time being acting, and as to the
extent of their authority by reason of any delegation or otherwise.
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D. No Trustee(s) named above need give bond in any jurisdiction. If a fiduciary's
bond may not be dispensed with, the Trustors request that the bond be accepted
without surety and in the lowest possible amount. In the absence of breach of trust,
no Trustee(s) shall ever be required to qualify ~efore, be appointed by, or account to
any court, or obtain the order or approval of any court in the exercise of any power
or discretion herein given. The Trustees are entitled to ordinary and reasonable
compensation for services rendered in the administration and distribution of the estate.
ARTICLE IX
POW'eJlS air tRe. Tiuste.es
A. The Trustees shall have full power to do everything in administering these trusts
that they deem for the best interests of the beneficiaries (whether or not it be
authorized or appropriate for fiduciaries but for this broad grant of authority),
including power:
1. To acquire by purchase or otherwise, and to retain so long as they deem
advisable, any kind of realty or personal property, or undivided interests
therein, including common and preferred stocks, bonds, or other unsecured
obligations, options, warrants, interests in investment trusts and discretionary
common trust funds, all without diversification as to kind or amount, without
being limited to investments authorized by law for the investment of trust
funds, and power to hold or take title to property in the name of a nominee.
2. To sell for cash or on credit, at private or public sale, exchange,
hypothecate, sell short, or otherwise dispose of any real or personal property.
3. To make distributions, including distributions to themselves as Trustees,
in kind or in money or partly in each, even if shares be composed
differently; for such purposes, the valuation of the Trustees shall be given
effect if reasonably made.
4. If, in the Trustee's discretion, any beneficiary (whether a minor or of
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legal age) is incapable of making proper disposition of any sum of income
or principal that is payable or appointed to said beneficiary under the terms
of this Trust Agreement, the Trustees may apply said sum to or on behalf of
the beneficiary by anyone with whom the beneficiary resides, or by
payments in discharge of the beneficiary's bills or debts, including bills for
premiums on any insurance policies, or by paying an allowance to a
beneficiary directly. The foregoing payments shall be made without regard
to other resources of the beneficiary, or the duty of any person to support the
beneficiary and without the intervention of any guardian or like fiduciary;
provided, however, that the Trustees shall ensure and see to the application
of the funds for the benefit of the beneficiary, so that the funds will not be
used by any adult person, or any other person for a purpose other than the
direct benefit of the beneficiary, and particularly so that said funds will not
be diverted from the purpose of support and education of said beneficiary.
5. To determine whether and to what extent receipts should be deemed
income or principal, whether or to what extent expenditures should be
charged against principal or income, and what other adjustments should be
made between principal and income, provided such adjustments do not
conflict with well-settled rules for the determination of principal and income
questions.
6. To delegate powers to agents including accountants, investment
counsel, appraisers, legal counsel, and other experts, remunerate them and
pay their expenses; to employ. custodians of the Trust assets, bookkeepers,
clerks, and other assistants and pay them out of income or principal.
7. To renew, assign, alter, extend, compromise, release, with or without
consideration, or submit to arbitration or litigation, obligations or claims held
by or asserted against the Trustors, the Trustees, or the Trust Assets.
8. To borrow money from others for the payment of taxes, debts, or
expenses, or for any other purpose which, in the opinion of the Trustees, will
facilitate the administration of these trusts, and pledge or mortgage property
9nlllakMb . ~ Page 12
. 1,.
as security for such loans; and, if money is borrowed from any Trustees,
individually, to pay interest thereon at the then-prevailing rate of interest.
9. To lease, or grant options to lease, for periods to begin presently or in
the future, without regard to statutory restrictions or the probable duration
of any trust; to erect or alter buildings or otherwise improve and manage
property; demolish buildings; make ordinary and extraordinary repairs; grant
easements and charges; make partywall contracts; dedicate roads, subdivide;
adjust boundary lines; partition and convey property or give money for
equity of partition; to be either a general or limited partner.
10. To enter into transactions with any other trust in which the Trustors or
the beneficiaries of the Trust Agreement, or any of them, have beneficial .
interests, even though any Trustee of such other trust is also a Trustee under
this Trust Agreement.
11. To exercise all the foregoing powers alone or in conjunction with
others, even though any of the Trustees are personally interested in the
.property that is involved, notwithstanding any rules of law relating to
divided loyalty or self-dealing.
12. The Trustees may engage in the practice of writing options on all
recognized exchanges and buy and sell, on margin or otherwise (including
"short" sales), securities of every nature, limited partnerships, and
commodities.
13. The Trustees may make gift transactions. However, no Trustee, other
than the Trustors acting as Trustees, shall have the power to make gifts,
other than to the spouse of a Trustor, in excess of the amount excluded from
gift tax under section 2503(b) of the Internal Revenue Code of 1986, as
amended, or any successor thereto. No Trustees, other than the Trustors
acting as Trustees, shall be authorized to make gifts to charities except in
satisfaction of a written pledge of a Trustor. No Trustees, other than the
Trustors acting as Trustees, shall be authorized to make gifts to any person
who is not a descendant of a Trustor or a beneficiary under this Trust or of
gniiial.t ~ .~ ::Page 1:1
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the Last Will and Testament of a Trustor, or the spouse of such descendant
or beneficiary.
B. Any Trustee may decline to act or may resign as Trustee at any time
by delivering a written resignation to the beneficiaries of a trust then subsisting.
C. From the income of the trusts hereby created, or, if that be insufficient,
from the principal thereof, the Trustees shall pay and discharge all expenses incurred
,in the administration of the Trusts.
D. No successor Trustees shall be liable for any misfeasance of any prior
Trustees.
ARTICLE X
~dditioKS to liust
It is understood that the Trusters or any other person may grant, and the
Trustees may receive, as part of this Trust, additional real and personal property, by
assignment, transfer, deed, or other conveyance, or by any other means, testamentary
or inter vivos,' for inclusion in the Trust herein created. Any such property so
received by the Trustees shall become a part of the Trust into which it is transferred
and shall become subject to the terms of this Agreement. If such property is not
specifically appointed to either the Marital Trust or the Family Trust in particular,
it shall be divided equally between the two Trusts.
ARTICLE XI
De~egatia~ air -AutROllity
During physical or mental incapacitation, each of the Trustors herein appoints
the other, if he or she is incapacitated, or if both are incapacitated, the next successor
Trustees, to succeed to his or her place, during said period of incapacitation, as either
gmrlab' ~ I!t!Ji ::P~e 14
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Trustee~, Guardian, Executor, or in any other legal capacity, whether appointed, orally
or in writing, and to supervise all matters in which either of the Trustors had the right
to act if he or she had not become incapacitated. Incapacitation shall be established
either by a court of competent jurisdiction or by a written statement fued with the
Trustees and signed in good faith by two (2) physicians unrelated to either of the
Trustors or the beneficiaries. During any period of incapacity or incompetency of
either Trustor the Trust is irrevocable and unamendable in regards to its operation or
disposition for the affected Trustor. If both Trustors become incapacitated or
incompetent the trust is irrevocable and unamendable during the incompetency. If a
Trustor regains competency, the trust will again become amendable and revocable in
regards to the recovered Trustor. If both Trustors regain competency, the trust will
again become fully amendable and revocable.
ARTICLE XII
Palltie.s De,a~i~g CWitR 1iuste,es
No purchaser, and no issuer of any stock, bond or other instrument
evidencing a deposit of money or property ,or other person dealing with the Trustees
hereunder with respect to any property hereunder as purchaser, lessee, party to a
contract or lease, or in any capacity whatsoever, shall be under any obligation
whatsoever to see to the disbursing of money paid to the Trustees or to the due
execution of this Trust, in any particular, but such persons shall be absolutely free in
dealing with the Trustees on the same basis as though the Trustee(s) was the absolute
owner of the said property, without any conditions, restrictions, or qualifications
whatsoever.
ARTICLE XIII
Se,pallate, P1l0pe,llt~ to Re,M.O.i~ as Se.pallote. P1l0pe.llt~
All property conveyed or transferred to the Trustees or now held by the
Trustees pursuant to this Trust Agreement that was community property or separate
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.ti , )I
property at the time of such conveyance or transfer shall remain, respectively, the
community property or the separate property of the Trustor transferring such property
to the Trustees, unless otherwise designated. Accordingly, while both of the Trustors
are alive, the Trustees shall pay to each of the Trustors only the income or principal
from his or her separate trust property that each has contributed to this Trust.
ARTICLE XIV
ReooeattOlt a~d -AM.e~dM.e,~t
A. As long as either of the Trustors are alive, each of them reserves the
right, without the consent or approval of the other, to amend, modify, revoke, or
remove from this Trust any and all property that was their separate property, as
referred to in Article XIII above, that they individually contributed, in whole or in
part, including the principal, and the present or past undisbursed income from such
principal. After the first of the Trustorshas died, the survivor may amend or revoke
only the Marital Trust, while the Family Trust shall continue as an irrevocable
Trust and will be administered and.distributed as set forth herein. On the death of the
survivor .. of the Trustors, the remainder of the Trust Estate, and the trusts created
hereinafter, may not be amended, revoked, or terminated, other than by disposition of
the trust property to thebeneticiaries according to the terms stated herein.
B. While both of the Trustors are alive, they shall have full authority, in
their discretion, to sell, convey, or mortgage property in their own names, without
disclosing their capacity as Trustees of this Trust Agreement; -any such sale or
conveyance of property in accordance with this provision, shall be considered as, and
shall cause, a partial revocation of the Trust with respect to the property so conveyed
or sold, and shall be sufficient to remove said property from the Trust.
gnjijaf.r ~ M Paye 16
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ARTICLE XV
Of este.d Ittte.Jlest otr 'Bet-tetriciaJlies
The interest of the beneficiaries is a present vested interest which shall
continue until this Trust is revoked or terminated other than by death.
ARTICLE XVI
GOO'eJlttiKg LaW'
This Agreement shall be construed and regulated by the laws of the Commonwealth
of Pennsylvania.
ARTICLE XVII
QOMMOK 1)isasteJl
In the event the Trustors shall die under circumstances in which it is difficult
or impossible to ascertain who died first, for the purposes of this Trust Agreement,
it shall be conclusively presumed that Barbara A. Bell had survived her husband,
PaulO. Bell.
ARTICLE XVIII
QatastJlOpRie I~~KesS
Should a catastrophic illness affect one of the Trustors while they are both
living, then the Trust Estate shall be divided into separate property of each Trustor,
in a manner that complies with all pertinent laws and regulations, and not nullifying
any other provision required for the administration or allocation and distribution of the
gni/iaf,~ b:page 17
-l ' ,.
Trust, so as to . preserve for their benefit the estate. of the Trustor not so affected.
Catastrophic illness shall be defined as an illness that renders the affected
Trustor incompetent or not capable of caring for themselves such that full-time care
is required, and it is reasonably anticipated that such care shall be needed for a period
of six months or longer.
The property of the Trust Estate shall be divided. proportionally to each
Trustor one-half of the joint property of each Trustor and their separate property.
After the division, the share of the Trust Estate allocated to each Trustor shall be their
sole and separate property for all purposes, and shall be subject to the terms and
conditions hereof if that property remains part of the Trust Estate.
The Trustor affected by the catastrophic illness, may elect to divide the Trust
Estate in accordance with these provisions. If the affected Trustor is not competent
to manage their affairs, then the co-trustor shall make. the division, or the person
designated as the attorney in fact for the Trustor in their Durable Power of Attorney,
or a court appointed conservator for the affected Trustor, shall make the division.
Upon the implementation of the provisions of this article, other provisions
notwithstanding, the Trust of the affected Trustor shall become an "income only"
Trust, in which none of the corpus of the Trust shall be distributed to the Trustor
during the time of the catastrophic illness, but will beheld for the benefit of the
affected Trustor, in anticipation of their recovery from the catastrophic illness.
ARTICLE XIX
. IK T eJl1l0lteM.
In the event that any beneficiary under this trust shall, singly or in
conjunction with any other person or persons, contest in any court the validity of this
trust or of a deceased Trustor'sLast Will or shall seek to obtain an adjudication in any
proceeding in any court that this trust or any of its provisions, or that such Will or
any of its provisions, is void, or seek otherwise to void, nullify, or set aside this trust
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f,... · ..
or any of its provisions, then the right of that person to take any interest given to him.
by this trust shall be determined as it would have been determined had the person
predeceased the execution of this Trust Agreement. The Trustee(s) is/are authorized
to defend, at the expense of the trust estate, any contest or other attack of any nature
on this trust or any of its provisions.
ARTICLE XX
~ttOIl~e~ Qep1leSe~tat{o~
The attorney of record for the preparation of this trust is John C. Stambulis,
of Heritage Assurance Group. If assistance or instruction concerning this trust is
required, the Trustors request that the Trustee(s) call their attorney, John C.
Stambulis,or another attorney knowledgeable in Estate Planning.
ARTICLE XXI
2x.e.cuted I~ Dupticate
This Trust Agreement has been prepared in duplicate, each copy of. which
has been executed as an original. One. of these executed copies is in the possession
of the Trustors, and the other is deposited for safekeeping with the Trustors' Attorney,
John C. Stambulis. Either copy may be used as the original without the other; if
only one copy of this Trust Agreement can be found, then it shall be considered as
the original, and the missing copy will be presumed inadvertently lost. Any
clarifications or instructions concerning this Trust Agreement may be obtained by
calling the above-mentioned attorney, who is requested to do everything necessary to
implement the pr~visions of this Trust.
gnilial.r fJrt
fllrrJ Page 19
y
f. ' I
In Witness Whereof, the Trustors have executed the foregoing Trust Agreement,
dated the :3 , day of M ... t ' 19 cr" .
Trustors:
Trustees: Paul O. Bell and Barbara A.
Bell
~/f'I~ fr' ,&11-
PaulO. Bell
I~J ltr'jjJ)u
~17'
, . l,(.
Barbara A. Bell
~
~~a~
Certificate of Acknowledgement of Notary Public
Commonwealth of Pennsylvania)
:ss.
County of Cumberland)
On this 3 , day of ~a...i' ' A.D. 19~, appeared before me Paul
O. Bell and Barbara A. Bell, as Grantors, and Paul O. Bell and Barbara A. Bell, as
Trustee(s), personally known. to me (or proved tome on the basis of satisfactory
evidence) to be the persons whose names are subscribed in this instrument, and
acknowledged that they executed it.
~~
Residing in '" ~~ V\ ) (. e . Po......
1
Notary Public
My Commission Expires
'. .. .,.
NOTARY SEAL:
Notarial Seal
Glenn W. Hebert, Notary Public
North Newt,?" Twp., Cumberland County
My CommIssion Expires May 8, 2000
gnili~.&. ~ :;Page 20
f'- · ~
This Amendment Agreement is made concerning The Paul & Barbara Bell Living Trust at the city
of , County of , in the Commonwealth of , by PaulO.
Bell and Barbara A. Bell, whose address is , in the
city of , in the Commonwealth of , (hereinafter called the
"Trustors'').
WITNESSETH:
The parties hereto are the parties of a certain Trust Agreement dated . Under the
terms of said Trust Agreement, specifically Article XIV, Trustors reserved the right to revoke, amend,alter
or terminate such Trust. Now Therefore, in consideration of the premises herein, the Trustors hereby
amend and modify said Trust Agreement as follows:
All other terms of the Trust are ratified by the Trustors.
IN WITNESS WHEREOF, the parties hereto execute this Amendment of Trust this
19_.
day of
PaulO. Bell Barbara A. Bell
Certificate of Acknowledgement of Notary Public
Commonwealth of Pennsylvania )
:ss.
County of Cumberland
On this day of , A.D. 19_1 appeared before me PaulO. Bell and Barbara
A. Bell, personally known to me (or proved to me on the basis of satisfactory evidence) to be the persons
whose names are subscribed in this instrument, and acknowledged that they executed it.
Residing in
Notary Public
My Commission Expires
NOTARY SEAL:
f. ... .,.. .__
giie !?au/ & :JJarbara !]Jell Biving Jrusf
TRUST AMENDMENT AGREEMENT
This Amendment Agreement is made concerning The Paul & Barbara Bell Living Trust at the city
of I County of , in the Commonwealth of , by PaulO.
Bell and Barbara A. Bell, whose address is , in the
city of I in the Commonwealth of I (hereinafter called the
"Trustors").
WITNESSETH:
The parties hereto are the parties of a certain Trust Agreement dated . Under the
terms of said Trust Agreement, specifically Article XIV, Trustors reserved the right to revoke, amend, alter
or terminate such Trust. Now Therefore, in consideration of the premises herein, the Trustors hereby
amend and modify said Trust Agreement as follows:
All other terms of the Trust are ratified by the Trustors.
IN WITNESS WHEREOF, the parties hereto execute this Amendment of Trust this
19_.
day of
Paula. Bell Barbara A. Bell
Certificate of Acknowledgement of Notary Public
Commonwealth of Pennsylvania )
:ss.
County of Cumberland
On this day of , A.D. 19_, appeared before me PaulO. Bell and Barbara
A. Bell, personally known to me (or proved to me on the basis of satisfactory evidence) to be the persons
whose names are subscribed in this instrument, and acknowledged that they executed it.
Residing in
Notary Public
My Commission Expires
NOTARY SEAL:
S II sa" I:. L pill' "l' "
LAW OFfiCES
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April 23, 2008
Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PAl 70 13
RE: PaulO. Bell
Social Security.Number: 195-07-8841
File No. Not Yet Assigned
To Whom It May Concern:
Enclosed for filing with your office is 01J.~ (1) completed Form REV -1500. with
date of death valuations, in duplicate, together with the following attachments for
the above decedent:
1. Check for Filing Fee ($15.00); and,
2. Two (2) copies of the Paul & Barbara Bell Living Trust.
One (1) additional photocopy of the front-page of the completed REV -1500 form
has been provided. Please time/date stamp this copy as received and return it to
me in the envelope provided.
If there are any questions or further requirements regarding this return, please do
not hesitate to contact me.
f\ncerely,
~;r/JI f1l '
Amy k{ ~o~~ ~
Enclosures
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4811 Jonestown Road · Suite 226 · Harrisburg, PA 17109 · Phone 717.652.7323 · Fax 717.652.7340 · susan@ledererlaw.com
www.ledererlaw.com
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