HomeMy WebLinkAbout88-0219COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNYSLVANIA
ORPHANS' COURT DIVISION
Docket No: 21-1988-0219
IN RE:
THIRD AND INTERMEDIARY ACCOUNT OF DAVID E. FRITCHEY, TRUSTEE FOR THE TRUST
UNDER THE WILL OF HERMAN H. WAGNER, SR..
AND
PETITION FOR ADJUDICATION/STATEMENT OF PROPOSED DISTRIBUTION
ORDER OF COURT
AN NOW, this 17th day of June, 2008, the herein account is confirmed absolutely.
BY THE COURT,
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TRUST
COURT OF COMMON PLEAS OF
Cumberland COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NAME OF TRUST
(TRUST UNDER WILL OF Herman H. Wagner, Sr. (Skip Trust)
or
TRUST UNDER DEED OF
DATED ) n
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o T1
No. 21-1988-219 r ru =; c o
PETITION FOR ADJUDICATION
STATEMENT OF PROPOSED DISTRIBUTION
PURSUANT TO Pa. O.C. Rule 6.9
Cn
This form may be used in all cases involving the Audit of Trust Accounts. If space is insufficient,
riders may be attached.
INCL UDE ATTACHMENTS AT THE BACK OF THIS FORM.
Name of Counsel: Robert R. Church, Esq.
Supreme Court I.D.No.: 40385
Name of Law Firm: Keefer Wood Allen & Rahal, LLP
Address: 210 Walnut Street, P.O. Box 11963, Harrisburg, PA 17108-1963
Telephone: 717-255-8059
Fax: 717-255-8003
Fonn OC-n> rev]0.13.06 Page 1 of 10
Name of Trust: Trust Under the Will of Herman H. Wagner, Sr. ("Skip Trust")
1. Name(s)and address(es) of Petitioner(s):
Petitioner: Petitioner:
,tiame David E. Fritchey,Trustee
Address: 915 Greenway Avenue
Morrisville, PA 19067-1023
2. Check if any of the following issues are involved in this case:
A. Appointment of Trustee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑
B. Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑
C. Discharge of Trustee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
D. Transfer of Situs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑
E. Appointment of Ad Litem . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑
F. Minor, Unborn or Unascertained Beneficiary(ies) . . . . . . . . . . . . . . . . . . . . . .
G. Principal Distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
H. Partial/Full Termination of Trust . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I. Missing Beneficiary(ies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑
J. Cy Pres . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑
K. Williamson Issue* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑
L. Otherlssues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑
List:
Please note:
A detailed explanation of issues checked should be set forth at item 13 below.
*See Williamson Estate,368 Pa.343,82 A 2 49(1951),if Trustee was also Executor of the settlor/decedent's estate and
received commissions in such capacity.
Form oC-02 re, 10.13.06 Page 2 of 10
s
Name of Trust: Trust Under the Will of Herman H. Wagner, Sr. ("Skip Trust")
3. Testamentary Trust:
Decedent's date of death: March 21, 1988
Date of Decedent's Will: March 5, 1988
Date(s) of Codicil(s): N/A
Date of probate: March 22, 1988
or
Inter Vivos Trust:
Date of Trust:
Date(s) of Amendment(s):
4. A. If any other Court has taken jurisdiction of any matter relating to this Trust, explain:
None
B. Identify all prior accountings and provide dates of adjudication.
See attached Addendum.
5. A. State how each Trustee was appointed:
Herman H. Wagner, Sr., appointed David E. Fritchey Trustee of the Trust pursuant
to Item Tenth of his Last Will and Testament, dated March 5, 1988.
B. If a Petitioner is not a Trustee, explain:
N/A
Fo,m oC-o2 rer/0.13.06 Page 3 of 10
Name of Trust: Trust Under the Will of Herman H. Wagner, Sr. ("Skip Trust")
6. State how and when the present fund was awarded to Trustee(s):
See attached Addendum.
7. Period covered by accounting: January 1, 2008 to September 30, 2013
8. Current fair market value of the Trust principal is $ 42,289.17 (See page
24 of Account.)
9. State concisely the diapositive provisions of the Trust:
See attached Addendum.
10. Explain the reason for filing this Account (if filed because of the death of a party, state
name of person, relationship to Trust and date of death):
The Fourth and Final Account of the Trustee is filed to terminate the Trust and to
provide a final accounting of the Trustee's administration of the Trust during the
accounting period from January 1, 2008 to July 31, 2013. The principal of the Trust is
too small to justify further administration. For that reason, the Trustee has exercised his
discretion under the Trust Agreement to make a final distribution of the Trust among the
remainder beneficiaries in the amounts set forth on the Schedule of Proposed
Distribution filed herewith.
Form oC-02 rrer 10.13.06 Page 4 of 10
Name of Trust:Trust Under the Will of Herman H. Wagner, Sr. ("Skip Trust")
11. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this
Audit (see Pa. O.C. Rule 12.4):
N/A
12. A. State the amount of Pennsylvania Transfer Inheritance Tax and Pennsylvania Estate
Tax paid (including postponed tax on remainder interests), the dates of payment and
the interests upon which such amounts were paid:
Date Payment Interest
N/A
B. If any such taxes remain unpaid or are in dispute, explain:
None.
13. Describe any questions requiring Adjudication and state the position of Petitioner(s) and
give details of any issues identified in item 2:
See attached Addendum.
Farm oC-02 rer 10.13.06 Page 5 of 10
Name of Trust:Trust Under the Will of Herman H. Wagner, Sr. ("Skip Trust")
14. Written notice of the Audit as required by Pa. O.C. Rules 6.3, 6.7 and 6.8 has been or will
be given to all parties in interest listed in item 15 below. In addition, notice of any
questions requiring Adjudication as discussed in item 13 above has been or will be given
to all persons affected thereby.
A. If Notice has been given, attach a copy of the Notice as well as a list of the names
and addresses of the parties receiving such notice.
B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and
addresses of the parties receiving such Notice shall be submitted at the Audit
together with a statement executed by Petitioner(s) or counsel certifying that such
Notice has been given.
C. If any such party in interest is not sui juris (e.g., minors or incapacitated persons),
Notice of the Audit has been or will be given to the appropriate representative on
such party's behalf as required by Pa. O.C. Rule 5.2.
D. If any charitable interest is involved,Notice of the Audit has been or will also be
given to the Attorney General as required under Pa. O.C. Rule 5.5. In addition,
the Attorney General's clearance certificate (or proof of service of Notice and a
copy of such Notice) must be submitted herewith or at the Audit.
15. List all parties of whom Petitioner(s) has/have notice or knowledge, having or claiming
any interest in the Trust, whether such interest is vested or contingent, charitable or
non-charitable. This list shall:
A. State each party's relationship to the Settlor/Decedent and the nature of each
party's interest(s);
Name and Address of Each Parry in Interest I Relationship and Comments.i/'any I Interest
Wendy Wagner great-granddaughter Income and
611 SW 9th Street discretionary
Fort Lauderdale, FL 33315 principal
Summer Wagner Lyman great-granddaughter Income and
145 Plantation Blvd. discretionary
Isla Morada, FL 33036 principal
Form oC-02 rev 10.13.06 Page 6 of 10
Name of Trust: Trust Under the Will of Herman H. Wagner, Sr. ("Skip Trust")
Name and Address of Each Party in Interest I Relationship and Comments,if any I Interest
Dawn Wagner great-granddaughter Income and
8431 Aiken Court discretionary
Tampa, FL 33615 principal
Russell Wagner grandson Income and
11599 W. Clearwater Court discretionary
Homosassa, FL 34448 principal
Please see Addendum for additional beneficiaries.
B. Identify each party who is not sui juris (e.g., minors or incapacitated persons).
For each such party, give date of birth, the name of each Guardian and how each
Guardian was appointed. If no Guardian has been appointed, identify the next of
kin of such party, giving the name, address and relationship of each; and
Edward Abel Torres, in (great-great-grandson), Date of Birth: February 1, 1997
c/o Dawn Wagner, parent and natural guardian.
Continued on attached Addendum.
C. If distribution is to be made to the personal representative of a deceased party,
state date of death, date and place of grant of Letters and type of Letters granted.
N/A
16. If Petitioner(s) has/have knowledge that a Trust share has been assigned or attached,
provide a copy of the assignment or attachment,together with any relevant supporting
documentation.
17. If a trustee's principal commission is claimed:
A. If based on a written agreement, attach a copy thereof.
Form oC-OZ re,.10.13.06 Page 7 of 10
Name of Trust:Trust Under the Will of Herman H. Wagner, Sr. ("Skip Trust")
B. If a principal commission is claimed, state amount.
As shown in Fourth and Final Account filed herewith.
C. If a principal commission is claimed, state the amounts and dates of any principal
commissions previously paid in prior accounting periods.
Amount Date Paid
36,250.00 First and Intermediate Account 6/5/89-12/31/94
47,250.00 Second and Intermediate Account 1/1/95-7/31/00
20,000.00 Third and Intermediate Account 8/1/00-12/31/07
18. If a reserve is requested, state amount and purpose.
Amount: $4.700 for attorney's fees and$400 for attorney's disbursements and$4,500 for final Trustee's commission
0,VaVio L.rracney.
Purpose: Keefer Wood Allen & Rahal, LLP, for remaining attorney's fees and
disbursements for termination of the Trust.
If a reserve is requested for counsel fees, has notice of the
amount of fees to be paid from the reserve been given to the
parties in interest? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ®Yes FINo
If so, attach a copy of the notice.
19. Is the Court being asked to direct
the filing of a Schedule of Distribution? . . . . . . . . . . . . . . . . . . . . . . . . . . ®Yes ®No
Schedule of Proposed Distribution is attached hereto.
Farm oC-02 re,,!0.13.06 Page 8 of 10
Name of Trust: Trust Under the Will of Herman H. Wagner, Sr. ("Skip Trust")
Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled
and suggest(s)that the distributive shares of income and principal (residuary shares being stated
in proportions, not amounts) are as follows:
A. Income:
Proposed Distributee(s) AmountlProportion
See attached Schedule of Proposed Distribution None
B. Principal:
Proposed Distributee(s) AmoundProportion
See attached Schedule of Proposed Distribution $42,289.17
Submitted By:
(All petitioners must sign.
Add additional lines if necessary):
Name of Petitioner: David E. Fritc , Trustee
Name of Petitioner:
Form oc-02 rer ro./3.06 Page 9 of 10
Name of Trust: Trust Under the Will of Herman H. Wagner, Sr. ("Skip Trust")
Verification of Petitioner
(Verification must be by at least one petitioner.)
The undersigned hereby verifies * [that hels0e he is title Trustee
of the above-named name of corporation Herman H. Wagner, Sr., Trust U/W and] that the facts set
forth in the foregoing Petition for Adjudication,/ Statement of Proposed Distribution which are
within the personal knowledge of the Petitioner are true, and as to facts based on the information
of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false
statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 (relating to unsworn
falsification to authorities).
i
Signature of Petitioner
x Corporate petitioners must complete bracketed information.
Certification of Counsel
The undersigned counsel hereby certifies that the foregoing Petition for Adjudication /
Statement of Proposed Distribution is a true and accurate reproduction of the form Petition
authorized by the Supreme Court, and that no changes to the form have been made beyond the
responses herein.
Signature of Counsel for Petitioner
Form OC-02 rer[0.13.06 Page 10 of 10
ADDENDUM TO PETITION FOR ADJUDICATION/
STATEMENT OF PROPOSED DISTRIBUTION
PURSUANT TO Pa.O.C. RULE 6.9
Name of Trust: Trust Under Will of Herman H. Wagner, Sr. ("Skip Trust")
No. 21-1988-219
Additional Information Re: Page 3,#4B.
The Trustee's First and Intermediate Account was confirmed August 22, 1995. The
Trustee's Second and Intermediate Account was confirmed March 6, 2001. The Trustee's Third
and Intermediate Account was confirmed June 17, 2008.
Additional Information Re: Page 4,#6.
The present fund was originally awarded to the Trustee by that certain Decree.of
Distribution of this court (per Sheely, J.), dated January 14, 1991, by which the residue of the
Testator's probate estate was awarded to David E. Fritchey, as Trustee of the Skip Trust:
described in the Testator's Last Will.
Additional Information Re: Page 4,#9.
Pursuant to Item Sixth of the Last Will and Testament of Herman H. Wagner, Sr., dated
March 5, 1988, the Testator directed the Trustee to distribute income and principal to or for the
benefit of one or more of the Testator's issue (in such proportions as the Trustee determines)
primarily for the medical care, education, support and maintenance in reasonable comfort of the
Testator's issue. The Trustee may take into consideration, to the extent the Trustee deems it
advisable, known income and resources of the Testator's issue.
Upon the death of the Testator's last surviving issue living at the time of the Testator's
death, the Trust terminates, and then the remaining income and principal is to be distributed
among the Testator's then-living issue, in such proportions as the Trustee determines. If there
are no living issue, the property is distributed to Franklin and Marshall College.(located in
Lancaster, Pennsylvania) for its unrestricted use.
Additional Information Re: Page 5, #13.
The Trustee seeks approval of his administration of the Trust property and the various
discretionary income and principal distributions made during the accounting period.
Additional Information Re: Page 7,#15A.
Name and Address of Each Party Relationship and Comments Interest
Terry Wagner grandson Income and discretionary
8358 Country Square Drive principal
Tampa, FL 33615
Edward Abel Torres, minor minor great-great- Income and discretionary
c/o Dawn Wagner, Parent and grandson principal
Natural Guardian
8431 Aiken Court
Tampa, FL 33615
Remington Meek Gagnard-Wagner, minor great-great- Income and discretionary
minor, c/o Wendy Wagner, Parent grandson principal
and Natural Guardian
611 S W 9h Street
Fort Lauderdale, FL 33315
Josephine Lyman, minor minor great-great- Income and discretionary
c/o Summer Wagner Lyman granddaughter principal
145 Plantation Blvd.
Isla Morada, FL 33036
Additional Information Re: Page 7,#15A Re: Russell Wagner.
The Decedent's grandson Russell Wagner is mentally competent but physically disabled as a
result of a stroke. Russell Wagner is currently receiving Medicaid/Medical Assistance benefits
from the State of Florida, where he lives. The Trustee believes outright distribution of a one-
eighth residuary share ($4,086.15)to Russell Wagner might partially disqualify him from
receiving his current Medicaid/Medical Assistance benefits. Therefore, as set forth on the
Schedule of Proposed Distribution, the Trustee proposes to retain the $4,086.15 one-eighth
residuary share for Russell Wagner in continuing trust for him, for a short period of time, in
order to disburse those funds for Russell Wagner's permissible benefit in a manner that is
allowed by applicable Medicaid law and which would not disqualify him from such
Medicaid/Medical Assistance eligibility and benefits.
Additional Information Re: Page 7,#1511.
Remington Meek Gagnard-Wagner, minor (great-great-grandson), Date of Birth: April 7, 1998
c/o Wendy Wagner, parent and natural guardian, 611 SW 9th Street, Fort Lauderdale, FL 33315.
Josephine Lyman, minor (great-great-granddaughter), Date of Birth: July 2, 2008, c/o Summer
Wagner Lyman, parent and natural guardian, 214 Wildwood Circle, Key Largo, FL 33037-4220.
As Edward Abel Torres, Remington Meek Gagnard-Wagner and Josephine Lyman are all
minors, the Trustee proposes to award the one-eighth residuary shares for each of them to their
respective parent and natural guardian, as Custodian for such minor under the terms of the
Pennsylvania Uniform Transfers to Minors Act, 20 Pa C.S. §5301, et sue., until age 21. Under
the Decedent's Last Will, the Trustee possesses broad discretion to determine how and when to
distribute funds to any of the Decedent's beneficiaries, so the Trustee possesses sufficient
discretionary authority to make such distributions to custodial accounts for these minor
beneficiaries.
IN THE MATTER OF THE IN THE COURT OF COMMON PLEAS
ESTATE AND TRUST UNDER OF CUMBERLAND COUNTY,
LAST WILL OF HERMAN H. PENNSYLVANIA
WAGNER, DECEASED ORPHANS' COURT DIVISION
NO. 21-88-219
SCHEDULE OF PROPOSED DISTRIBUTION
FOR FOURTH AND FINAL ACCOUNT OF DAVID E. FRITCHEY, TRUSTEE
A. Income:
Note: In the Trustee's filed Final Account all income was transferred to the principal section for
final distribution, as set forth below.
B. Principal on Hand Per Filed Final Account: $42,289.17
Less Reserves Per Account:
David E. Fritchey, Trustee—Final Commission (4,500.00)
Keefer Wood Allen & Rahal, LLP—Final (4,700.00)
Attorney's Fees
Keefer Wood Allen & Rahal, LLP—Final (400.00)
Attorney's Disbursements
Subtotal—Remaining Funds for Distribution to 32 689.17
Beneficiaries
Proposed Distributee(s):
Wendy Wagner— 1/8 Share $ 4,086.15
Summer Wagner Lyman— 1/8 Share 4,086.15
Dawn Wagner— 1/8 Share 4,086.15
Terry Wagner— 1/8 Share 4,086.15
David E. Fritchey, Trustee U/W Herman H.
Wagner, Sr., Deceased, f/b/o Medicaid-permissible
Special Needs of Russell Wagner— 1/8 Share 4,086.15
Dawn Wagner, as Custodian under PA Uniform
Transfers to Minors Act f/b/o Edward Abel
Torres, a Minor— 1/8 Share 4,086.15
Summer Wagner Lyman, as Custodian under PA
Uniform Transfers to Minors Act f/b/o Josephine
Lyman, a Minor— 1/8 Share 4,086.15
Wendy Wagner, as Custodian under PA Uniform
Transfers to Minors Act f/b/o Remington Meek
Gagnard-Wagner, a Minor— 1/8 Share 4,086.15
TOTAL DISTRIBUTION TO BENEFICIARIES: 32 689.17
e
LAST WILL AND TESTAMENT OF copy
HERMAN H. WAGNER, SR.
I , HERMAN H. WAGNER, SR. , of the Borough of New Cumberland,
Cumberland County, Pennsylvania , do hereby make this my Last Will
and Testament, revoking any former Wills and Codicils made by me .
FIRST: I have one child, HERMAN H. WAGNER, JR. He is
described in this Will as "my child. " I have two grandchildren:
TERRY JON WAGNER and RUSSELL ALLEN WAGNER. These and any other
children born to or adopted by my child are described in this
Will as "my grandchildren. " My child, my grandchildren, and my
more remote descendants , and any children born to or adopted by
any of them, are collectively referred to in this Will as "my
issue . " However, the term "issue" or "my issue" shall not
include any adopted person unless the order or decree of adoption
is entered before such person attains the age of eighteen ( 18)
years .
SECOND: I give and bequeath my tangible personal property
and any insurance that I am carrying on my tangible personal
property to my friend, MARIE M. CASAZZA, or if she does not
survive me , to my friend, DAVID E. FRITCHEY .
THIRD: I give and bequeath the sum of One Thousand
($1 , 000 . 00) Dollars to Franklin and Marshall College , Lancaster,
Pennsylvania, without restriction as to use .
FOURTH: I give and bequeath the sum of One Thousand
($1 , 000 . 00) Dollars to the United Methodist C urch, Sixteenth and
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Bridge Streets, New Cumberland, Pennsylvania, without restriction
as to use .
FIFTH: I give, devise and bequeath the rest, residue and
remainder of my estate , real and personal, to my Trustee, herein-
after named, IN TRUST NEVERTHELESS, upon the terms hereinafter
set forth. My Trustee shall divide such residue, including any
other property or proceeds of insurance received by my Trustee as
a result of my death, hereinafter designated as the Trust Estate,
into two (2) separate shares , hereinafter designated as the "Skip
Trust" and the "Overflow Trust. " The Skip Trust shall be a
fraction of the Trust Estate (undiminished by any estate, inheri-
tance , succession, death or similar taxes) , the numerator of
which shall be an amount equal to the generation-skipping tax
exemption (GST Exemption) provided in Section 2631 of the In-
ternal Revenue Code of 1986 , as amended, in effect at the time of
my death, reduced by the aggregate amount, if any, of such
exemption allocated to my lifetime transfers , and the denominator
shall be an amount equal to the value of the Trust Estate . For
purposes of establishing such fraction, the values finally fixed
in the federal estate tax proceeding for my estate shall be used.
I recognize that the Skip Trust may absorb the entire Trust
Estate, in which case no property shall be distributed to the
Overflow Trust. The Overflow Trust shall be the balance of the
Trust Estate. The Skip Trust and the Overflow Trust shall be
held, administered and distributed as hereinafter set forth.
-2-
SIXTH: The Skip Trust shall be held, administered and
distributed as follows :
(1) Commencing with the date of my death, my Trustee
shall pay to or apply for the benefit of any one or more of my
said issue, until the distribution date specified in Paragraph
(4) , all of the net income from the Skip Trust in convenient
installments in such shares and proportions as my Trustee in its
sole discretion shall determine primarily for the medical care ,
education, support and maintenance in reasonable comfort of my
said issue , taking into consideration to the extent my Trustee
deems advisable, any other income or resources of my said issue
known to my Trustee .
(2) Prior to division into shares at the distribution
date , pursuant to Paragraph (4 ) , my Trustee may pay to or apply
for the benefit of any one or more of my said issue such sums
from the principal of the Skip Trust in such shares and pro-
portions as in its sole discretion shall be necessary or advis-
able from time to time for the medical care , education , support
and maintenance in reasonable comfort of my said issue, taking
into consideration to the extent my Trustee deems advisable, any
other income or resources of my said issue known to my Trustee.
Any payment or application of benefits for my issue pursuant to
this Paragraph shall be charged against this Trust as a whole
rather than against the ultimate distributive share of a benefi-
ciary to whom or for whose benefit the payment is made.
-3-
(3) Although the discretion of my Trustee shall be
sole and absolute in making distributions of principal and income
to my issue, I nevertheless suggest that my Trustee consider
exercising its discretion so that my child and my grandchildren
each receive, per capita, approximately equal shares of net
income from the Skip Trust during their joint lifetimes , and that
following the death of my child, my grandchildren and their
respective issue , if any, receive, per stirpes , approximately
equal shares of net income from the Skip Trust during their
respective lifetimes .
(4) Upon the death of the last to die of my issue
living at my death (the distribution date) , the entire remaining
principal of the Skip Trust, including any undistributed income,
shall be distributed by my Trustee among my then-surviving issue,
as my Trustee shall determine , in its sole and absolute dis-
cretion.
(S) Although the discretion of my Trustee shall be
sole and absolute in making distribution among my issue surviving
at the distribution date, I nevertheless suggest that my Trustee
exercise its discretion so that my then-surviving issue receive
equal shares, per capita, if all beneficiaries are of the same
generation, and equal shares , per stirpes, if one or more benefi-
ciaries are of a younger generation.
(6) If at the time of my death, or at any later time
prior to final distribution hereunder, all my issue are deceased
-4-
and no other disposition of the property is directed by this
Trust, then, and in that event only, the then-remaining property
of this Trust, together with any undistributed income, shall be
paid over and distributed to Franklin and Marshall College ,
Lancaster, Pennsylvania, or its successors in interest, without
restriction as to use .
SEVENTH: The Overflow Trust shall be held, administered and
distributed as follows :
(1) Commencing with the date of my death, my Trustee
shall pay to or apply for the benefit of my child, until division
into shares pursuant to Paragraph (4) , so much of the net income
from the Overflow Trust in convenient installments in such shares
and proportions as my Trustee in its sole discretion shall
determine primarily for the medical care , education, support and
maintenance in reasonable comfort of my child, taking into
consideration to the extent my Trustee deems advisable , any other
income or resources of my child known to my Trustee. Any income
not distributed shall be added to principal and shall pass as
hereafter described.
(2) Prior to division into shares pursuant to Para-
graph (4) , my Trustee may pay to or apply for the benefit of my
child such sums from the principal of the Overflow Trust in such
shares and proportions as in its sole discretion shall be neces-
sary or advisable from time to time for the medical care, educa-
tion, support and maintenance in reasonable comfort of my child,
V
-5-
taking into consideration to the extent my Trustee deems advis-
able , any other income or resources of my child known to my
Trustee .
(3) Upon the death of my child, if a federal genera-
tion skipping transfer tax would be imposed on the Overflow Trust
at a rate equal to or higher than the marginal federal estate tax
rate which could be imposed upon my child ' s estate (assuming that
the principal and undistributed income of the Overflow Trust were
included in my child ' s taxable estate for federal estate tax
purposes) then my child shall have a special power to appoint all
or any portion of the Overflow Trust by Will, validly executed
referring expressly to this Article, among my child ' s issue , as
described in this Will , or to my child' s creditor ' s or to the
creditor ' s of my child ' s estate . My child shall have no power to
appoint to himself or to his estate. My Trustee may rely upon an
attested Will probated in any state, if executed in accordance
with Pennsylvania formality.
(4) In default of the exercise of such power of
appointment by my said child, or insofar as any part of the
Overflow Trust shall not be effectively appointed, then upon the
death of my said child, the entire remaining principal of the
Overflow Trust, or the part of such trust not effectively ap-
pointed shall be divided into equal separate shares so as to
provide one (1) share for each then living grandchild of mine and
one (1 ) share for each deceased grandchild of mine who shall
-6-
leave issue then living. My Trustee shall create separate trusts
for each beneficiary:
(5) During the lifetime of such beneficiary, and until
the earlier of such beneficiary' s death, or the distribution date
hereinafter described, my Trustee shall distribute to such
beneficiary so much of the net income and principal of such
beneficiary' s trust as my Trustee in its sole discretion shall
deem necessary or advisable from time to time for the medical
care, education, support and maintenance in reasonable comfort of
such beneficiary, taking into consideration to the extent my
Trustee deems advisable, any other income or resources of such
beneficiary known to my Trustee . Any income not distributed
shall be added to principal and shall pass as hereafter de-
scribed.
(6) If at any time a federal generation skipping
transfer tax would be imposed on the trust of such beneficiary at
a rate equal to or higher than the marginal federal estate or
gift tax rate which would be imposed on such beneficiary (assum-
ing that the principal and undistributed income of such benefi-
ciary ' s trust were included for federal estate or gift tax
purposes) then such beneficiary shall have a special power to
appoint all or any portion of such beneficiary ' s trust by Will,
validly executed referring expressly to this Article , among such
beneficiary ' s issue, as described in this Will , or to such
beneficiary' s creditors, or to the creditors of such
ti
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beneficiary ' s estate . Such beneficiary shall have no power to
appoint to himself or herself, or to his or her estate. My
Trustee may rely upon an attested Will probated in any state , if
executed in accordance with Pennsylvania formality.
(7) In default of the exercise of such power of
appointment by said beneficiary, or insofar as any part of said
beneficiary' s trust shall not be effectively appointed, then upon
the death of such beneficiary, the entire remaining principal of
such beneficiary' s trust, including any undistributed income,
shall be divided into equal separate shares so as to provide one
(1 ) share for each then living child of such beneficiary and one
(1) share for each deceased child of such beneficiary who shall
leave issue then. living.
(8) The share provided for each then living child of
such deceased beneficiary and the share provided for each de-
ceased child of such beneficiary (which deceased child shall
leave issue living) , shall be held in separate trusts for each
such beneficiary until the distribution date specified in Para-
graph 10 , and shall be held, administered and distributed as
provided in Paragraphs 5 , 6 and 7 above, by substitution of the
issue of such person in the place of his or her parent.
(9) If any beneficiary of any trust or share in this
Article shall die without leaving issue living, then my Trustee
shall divide and distribute the principal of such trust, includ-
ing any undistributed income, in equal share among my then
-8-
surviving issue, per stirpes . My Trustee may distribute such
amount to such surviving issue outright, or in trust upon such
terms as my Trustee , in its sole and absolute discretion shall
determine , or may add such amount to the share or trust hereunder
of such issue .
(10) Upon the death of the last to die of my issue
living at my death (the distribution date) the Overflow Trust,
and the shares and trusts created thereunder, shall terminate and
the then principal, including any undistributed income, shall
vest and be paid and distributed to those beneficiaries (and in
the same proportions) as are then entitled to receive the income
therefrom, subject only to Article EIGHTH hereof.
(11) If at the time of my death, or at any later time
prior to final distribution hereunder, all my issue are deceased
and no other disposition of the property is directed by this
Article, then , and in that event only, the then-remaining
property of such trust or share, together with any undistributed
income, shall be paid over and distributed to Franklin and
Marshall College, Lancaster, Pennsylvania, or its successors in
interest, without restriction as to use.
EIGHTH: If, upon the distribution date, any share hereunder
becomes distributable to a beneficiary who has not attained the
age of twenty-one (21) years of age, then such share shall
immediately vest in such beneficiary, but notwithstanding the
provisions herein, my Trustee shall retain possession of such
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share in trust for such beneficiary until such beneficiary
attains the age of twenty-one (21) years of age, using so much of
the net income and principal of such share as my Trustee deems
necessary to provide for the proper medical care, education,
support and maintenance in reasonable comfort of such benefi-
ciary, taking into consideration to the extent my Trustee deems
advisable any other income or resources of such beneficiary or
his or her parents known to my Trustee . Any income not so paid
or applied shall be accumulated and added to principal . Such
beneficiary' s share shall be paid over and distributed to such
beneficiary upon attaining the age of twenty-one (21) years of
age; or if he or she shall sooner die, to his or her executors or
administrators . My Trustee shall have with respect to each share
so retained all the powers and discretions had with respect to
the trusts created herein generally.
NINTH: Anything in this Will to the contrary notwithstand-
ing, no trust created herein shall continue beyond twenty-one
(21 ) years after the deaths of one, the last to die of my issue
living at the time of my death; and two, all issue, living at the
time of my death, of the individual serving as President of the
United States at my death and all issue , living at the time of my
death, of said individual ' s five (5) immediate predecessors in
said office; upon the expiration of, such period, all trusts shall
terminate and all the assets thereof shall be distributed to
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those beneficiaries (and in the same proportions) as are then
entitled to receive the income therefrom.
TENTH: (1) I name my friend, David E. Fritchey, as my
Executor . If he is unable or unwilling to serve, I name his
wife, C. Denise Fritchey, as my Executrix. I direct that my
Executor or my Executrix, herein referred to as my Executor
regardless of number or gender, serve without bond in any juris-
diction in which called upon to act.
(2) I name David E. Fritchey as my Trustee. If he is
unable or unwilling to serve , he shall name his successor, to be
selected in his sole and absolute discretion. If he does not
name a successor, I name his wife , C. Denise Fritchey, as my
Trustee . I direct that my Trustee , herein referred to as my
Trustee regardless of number or gender, serve without bond in any
jurisdiction in which called upon to act.
(3 ) Except as otherwise provided herein, if David E.
Fritchey or any successor as herein defined should fail to
qualify as Trustee hereunder, or for any reason should cease to
act in such capacity, the successor or substitute Trustee shall
be some bank or trust company qualified to do business in the
state of my domicile at the time of my death, which successor or
substitute Trustee shall be designated in a written instrument
filed with the court having jurisdiction over the probate of my
estate and signed by David E. Fritchey or if he fails to act,
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signed by or on behalf of C. Denise Fritchey, or if she fails to
act, by the court having jurisdiction over the trust.
(4) My Trustee shall be entitled to reasonable com-
pensation for services rendered.
(5) The situs of all trusts created herein shall be
Cumberland County, Pennsylvania and all trusts created hereunder
shall be governed by the law of the Commonwealth of Pennsylvania .
ELEVENTH: (1 ) I give to any Executor and to any Trustee
named in this Will or any Codicil hereto or to any successor or
substitute Executor or Trustee all of the powers now applicable
by law to fiduciaries in the Commonwealth of Pennsylvania and in
particular, through the Pennsylvania Probate , Estates and Fidu-
ciaries Code, as effective and as in effect on the date hereof,
during the administration and until the completion of the dis-
tribution of my estate, and until the termination of all trusts
created in this Will or any Codicil hereto and until the com-
pletion of the distribution of the assets of such trusts.
(2) My Executor and my Trustee shall have absolute
discretion, but shall not be required, to make adjustments in the
rights of any beneficiaries , or among the principal and income
accounts to compensate for the consequences of any tax decision
or election , or of any investment or administrative decision,
that my Executor and my Trustee believe has had the effect,
directly or indirectly, of preferring one beneficiary or group of
beneficiaries over others . In determining the federal estate and
SW
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a n
income tax liabilities of my estate, my Executor shall have
discretion to select the valuation date and to determine whether
any or all of the allowable administration expenses in my estate
shall be used as federal estate tax deductions or as federal
income tax deductions and shall have the discretion to file a
joint income tax return with my spouse.
(3) If at any time any trust created hereunder (or any
share thereof if the trust shall have been divided into shares)
shall be of such value that, in the opinion of my Trustee, the
administration expense of holding the assets contained therein in
trust is not justified, my Trustee , in its absolute discretion,
may terminate such trust and distribute the .trust property to the
person or persons then entitled to receive or have the benefit of
the income therefrom or the legal representative of such person.
If there is more than one income beneficiary, my Trustee shall
make such distribution to such income beneficiaries in the
proportion in which they are beneficiaries or if no proportion is
designated in equal shares to such beneficiaries .
(4 ) If there be any property located outside the
Commonwealth of Pennsylvania, in which I may have an interest at
the time of my death, which cannot be conveniently administered
as provided herein, then I authorize, but do not require , my
Executor to appoint a bank or trust company with trust powers , to
administer such property according to the terms of this Will.
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m D
(5) My Executor and Trustee are authorized and em-
powered to retain, either permanently or for such period of time
as my Executor or Trustee may determine, any assets , including
the capital stock of any closely held corporation , which at any
time shall come into the possession of my Executor and Trustee as
a part of any Trust created herein, whether such assets are or
are not of the character approved or authorized by law for
investment by fiduciaries and whether such assets do or do not
represent an overconcentration in one investment.
(6) I direct my Executor to allocate my GST Exemption,
as defined in Article FIFTH hereof, to the Skip Trust to the
extent required to completely exempt the Skip Trust from the
federal generation skipping transfer tax (GST Tax) imposed by
Chapter 13 of the Internal Revenue Code of 1986 , as amended, in
effect at the time of my death. My Executor shall allocate my
remaining GST Exemption, if any, to transfers made by me prior to
or at my death in a manner which, in the opinion of my Executor,
is most likely to minimize GST Tax -on such transfers . If the
amount of my GST Exemption is not sufficient to completely exempt
both the Skip Trust and the Overflow Trust, then my Executor
shall allocate my GST Exemption first to the Skip Trust, with the
balance , if any, allocated to the Overflow Trust.
TWELFTH: No interest of any beneficiary under this will,
any Codicil hereto, or any trust created herein shall be subject
to anticipation or to voluntary or involuntary alienation.
-14-
3 f.
THIRTEENTH: (1) My Trustee may hold any property distributed
to it hereunder, whether by my Executor or otherwise, in one or
more separate trusts , either on identical terms or, to the extent
that the terms of the trust are severable into distinctly . sepa-
rate shares , on terms reflecting such separate shares . Further-
more , my Executor may, by an instrument in writing delivered to
my Trustee , direct my Trustee to hold a specified portion of a
trust created hereunder as a separate trust. Any such direction
shall be effective as of the date of my death.
(2) My Trustee may, at any time and from time to time.,
divide any trust hereunder into two or more separate trusts
(based on the fair market value of the trust assets at the time
of the division) and combine two or more trusts hereunder with
substantially identical terms (whether or not such trusts were
previously separated from one trust) .
(3 ) If a trust is held as , or divided into, separate
trusts , my Executor or my Trustee , as the case may be, may, at
any time prior to a combination of such trusts, (a) make differ-
ent tax elections (including the allocation of the GST Exemption)
with respect to each separate trust, (b) expend principal and
exercise any other discretionary powers with respect to such
separate trusts differently, (c) invest such separate trusts
differently, and (d) take all other actions consistent with such
trusts being separate entities . Further, the donee of any
special power of appointment, if applicable, with respect to a
�V
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trust so divided may exercise such power differently with respect
to the separate trusts created by the division.
(4) I anticipate that my Executor or my Trustee , as
the case may be, may hold property as one or more separate trusts ,
or divide trusts hereunder for both tax and administrative
reasons . For example if my Executor decides to allocate some or
all of my GST Exemption to any trust created under the Overflow
Trust, my Trustee may determine it to be desirable to create
separate trusts in order that no trust hereunder has an inclusion
ratio (as defined in Section 2642 (a) (1) of the Internal Revenue
Code of 1986 , as amended) other than zero or one.
(5) I exonerate my Executor and my Trustee from any
liability arising from any exercise or failure to exercise these
powers , provided the actions (or inactions) of my Executor or my
Trustee are taken in good faith.
FOURTEENTH: No interest of any beneficiary under this
Will, any Codicil hereto, or any trust created herein shall be
subject to anticipation or to voluntary or involuntary
alienation.
FIFTEENTH: All estate , inheritance, succession and other
death taxes imposed or payable by reason of my death and interest
and penalties thereon with respect to all property comprising my
gross estate for death tax purposes, whether or not such property
passes under this Will, (excepting, however, federal generation
skipping transfer tax imposed by Chapter 13 of the Internal
-16-
Revenue Code) shall be paid out of the residue of my estate, as
if such taxes were expenses of administration, without apportion-
ment or right of reimbursement. I authorize my Executor and
Trustee to pay all such taxes at such time or times as deemed
advisable.
SIXTEENTH: If any devisee, legatee or beneficiary of any
trust created herein contests the probate or validity of this
Will, or any provision thereof, or institutes or joins in (except
as a party defendant) any proceeding to contest the validity of
this Will, or to prevent any provision thereof from being carried
out in accordance with its terms (regardless of whether or not
such proceedings are instituted in good faith and with probable
cause) , then all benefits provided for such devisee , legatee or
beneficiary are revoked, and I give, devise and bequeath such
benefits as if such contestant had predeceased me . If all of the
beneficiaries of any trust created herein join in such contest or
proceedings , then I give, devise and bequeath all interests so
forfeited to Franklin and Marshall College, Lancaster, Pennsyl-
vania, or its successors in interest , without restriction as to
use.
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a
IN WITNESS WHEREOF, I have set my hand and seal on this my
Last Will and Testament this J`�i1 day of lq a r� ! \ 1988 .
ERMAN H. WAGNER, SR.
SIGNED, SEALED, PUBLISHED, and
DECLARED by HERMAN H. WAGNER, SR. ,
as and for his Last Will and
Testament, on the day and year
last above written, in the
presence of us, who, at his
request, in his presence and
in the presence of each other,
all being present at the same
time, have hereunto subscribed l
our names as witnesses :
-18-
e
SELF-PROVING AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
SS.
COUNTY OF CUMBERLAND
WE, HERMAN H. WAGNER, SR. , and ,4o -h,;,,,, J 1'1
])C h -_ �_ : h e, f i 4: L. , and 'T to, M u.5 c L ["-s the
Testator and the witnesses , respectively, whose names are signed
to the attached or foregoing instrument, being first duly sworn,
do hereby declare to the undersigned authority that the Testator
signed and executed the instrument as his Last Will and that he
had signed willingly (or willingly directed another to sign for
him) , and that he executed it as his free and voluntary act for
the purposes therein expressed, and that each of the witnesses,
in the presence and hearing of the Testator, signed the Will as
witness and to the best of his or her knowledge the Testator was
at that time eighteen (18) years of age or older, of sound mind,
and under no constraint or undue influence. ,
1/
E N H. WAGN , SR. Testator
Witness
Witness /
Witness `
Subscribed, sworn to, and acknowledged before me by HERMAN H.
WAGNER, SR. , the Testator, and subscribed and sworn to before me
by Alit ,_ cn /VtuS<��uS !�e%ra . I�2, �r;c and
TUB_2 ; Mk- S«iILI S witnesses, this Sri day
of March 1988 .
Notary Public
My Commission Expires: c7� t,hr
IN THE MATTER OF THE IN THE COURT OF COMMON PLEAS
TRUST UNDER WILL OF OF CUMBERLAND COUNTY PENNSYLVANIA
HERMAN H. WAGNER, SR., ORPHANS' COURT DIVISIO� 4
DECEASED @ � c"
NO. 21-88-219 ^� n ui a
CERTIFICATE OF NOTICE _
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I, Robert R. Church, Esquire, as counsel for the Trustee, David E'Fritchey, Js quir`&, .'y
hereby certify that I have given notice as required by Pa. O.C. Rule 6.33 and C.C.O.C.R. 6.3-1,
together with a copy of the Fourth and Final Account of David E. Fritchey, Trustee Under the
Last Will of Herman H. Wagner, Sr., deceased, including Petition for Distribution and Schedule
of Proposed Distribution thereof, upon the parties interested in this proceeding by depositing a
true and correct copy of the same in the United States mail, first-class postage prepaid, addressed
as follows:
Wendy Wagner Russell Wagner
611 SW 9`h Street 11599 W. Clearwater Court
Fort Lauderdale, FL 33315 Homosassa, FL 34448
Summer Wagner Lyman Terry Wagner
145 Plantation Blvd. 8358 Country Square Drive
Isla Morada, FL 33036 Tampa, FL 33615
Dawn Wagner Josephine Lyman, Minor
8431 Aiken Court c/o Summer Wagner Lyman, Parent
Tampa, FL 33615 and Natural Guardian
145 Plantation Blvd.
Edward Abel Torres, Minor Isla Morada, FL 33036
c/o Dawn Wagner, Parent and
Natural Guardian Remington Meek Gagnard-Wagner, Minor
8431 Aiken Court c/o Wendy Wagner, Parent and
Tampa, FL 33615 Natural Guardian
611 SW 9a' Street
Fort Lauderdale, FL 33315
A copy of the notice is attached to this Certificate.
KEEFER WOOD ALLEN & RAHAL, LLP
By:
Robert R. Church, Esquire
Sup. Ct. No. 40385
P.O. Box 11963
Harrisburg, PA 17108-1963
Attorney for Trustee
Date: October 23, 2013
IN THE MATTER OF THE IN THE COURT OF COMMON PLEAS
TRUST UNDER WILL OF OF CUMBERLAND COUNTY, PENNSYLVANIA
HERMAN H. WAGNER, SR., ORPHANS' COURT DIVISION
DECEASED
NO. 21-88-219
NOTICE OF AUDIT
To the following beneficiaries of the Trust Under the Last Will of Herman H. Wagner,
Sr., deceased:
Wendy Wagner Russell Wagner
611 SW 91h Street 11599 W. Clearwater Court
Fort Lauderdale, FL 33315 Homosassa, FL 34448
Summer Wagner Lyman Terry Wagner
145 Plantation Blvd. 8358 Country Square Drive
Isla Morada, FL 33036 Tampa, FL 33615
Dawn Wagner Josephine Lyman, Minor
8431 Aiken Court c/o Summer Wagner Lyman, Parent
Tampa, FL 33615 and Natural Guardian
145 Plantation Blvd.
Edward Abel Torres, Minor Isla Morada, FL 33036
c/o Dawn Wagner, Parent and
Natural Guardian Remington Meek Gagnard-Wagner, Minor
8431 Aiken Court c/o Wendy Wagner, Parent and
Tampa, FL 33615 Natural Guardian
611 SW 9`h Street
Fort Lauderdale, FL 33315
NOTICE is hereby given that the Fourth and Final Account of David E. Fritchey, Trustee
Under the Last Will of Herman H. Wagner, Sr., deceased, will be filed in the Office of the Clerk
of the Orphans' Court Division of the Court of Common Pleas of Cumberland County,
Pennsylvania, on or before October 25, 2013, and that the Clerk will present the same to the
Court for confirmation, audit and distribution on November 26, 2013. Any person who objects to
the transactions shown in the Account must file written objections with the Clerk on or before 9
a.m. on November 26, 2013, or the Court may otherwise assume that no objections exist or that
any objections have been waived.
A copy of the Fourth and Final Account of the Trustee, the Petition for Distribution and
the Schedule of Proposed Distribution (and all attachments), are enclosed herewith for your
information.
As shown in the Account (on page 11) the following reserved and final expenses will be
paid from the trust funds after court-approval of the Account:
$4,700 to Keefer Wood Allen & Rahal, LLP, for final attorney's fees
$400 to Keefer Wood Allen & Rahal, LLP, for attorney's final disbursement expenses
for filing fees, etc.
$4,500 to David E. Fritchey, Trustee, for final Trustee's commissions.
If you have questions concerning the enclosed documents, please contact the
undersigned.
KEEFER WOOD ALLEN & RAHAL, LLP
Date: October 23, 2013 By: aae441_�
Robert R. Church, Esquire
Sup. Ct. No. 40385
P.O. Box 11963
Harrisburg, PA 17108-1963
Attorney for Trustee
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-1988-219
FOURTH AND FINAL ACCOUNT OF
David E. Fritchey, Trustee
For
TRUST UNDER WILL OF HERMAN 14. WAGNER, SR.,
Late of New Cumberland Borough
Start of Trust: March 21, 1988
Date of Appointment: March 21, 1988
Accounting for the Period: January 1, 2008 to
September 30, 2013
Purpose of Account: David E. Fritchey, Trustee, offers this account to acquaint interested
parties with the transactions that have occurred during his administration.
It is important that the account be carefully examined. Requests for additional
information, or questions, or objections, can be discussed with:
Robert R. Church, Esquire
Keefer Wood Allen& Rahal, LLP
210 Walnut Street
P.O. Box 11963
Harrisburg, PA 17108-1963
(717) 255-8059
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77 i.J I_. .DTI
T O Cn O
co -n
SUMMARY OF ACCOUNT
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
Fiduciary
Acquisition
Page Value
Principal
Principal Balance on 1/1/2008 1 $ 160,999.69
Net Gain (or Loss) on Sales or Other Dispositions 2-7 361,459.95
Other Receipts 0.00
Income transferred to Principal 36,893.76
$ 559,353.40
Less Disbursements
Fees and Commissions (Prin) 8-11 $ 107,662.50
Other Expenses (Prin) 11-12 1,053.73
108,716.23
Balance before Distributions $ 450,637.17
Distributions to Beneficiaries 13-24 417,948.00
Principal Balance on Hand 25 $ 32,689.17
For Information:
Investments Made 26
Changes in Investment Holdings 26-30
Income
Income Balance on 1/1/2008 $ 3,541.97
Receipts 31-37 33,351.79
Total Income 36,893.76
Less Disbursements 0.00
Income transferred to Principal 36,893.76
Balance before Distributions $ 0.00
Distributions to Beneficiaries 0.00
Income Balance on Hand $ 0.00
Combined Balance on Hand $ 32,689.17
PRINCIPAL BALANCE ON 1/1/2008 Page 1
Herman H. Wagner Trust under Will
Fiduciary
Acquisition
Value
Money Market Accounts
Wachovia Money Market Account $ (7,500.00)
Common Stocks
AIM Constellation Fund $ 41,054.08
1,984.025 Units
Consolidated Edison Inc 17,825.00
800 Units
Exelon Corp 15,350.00
1,600 Units
PP&L Resources Inc 21,293.05
2,395 Units
The Hershey Company 13,312.50
2,000 Units
Blackrock Balanced Capital Fund Class 1 44,497.50
2,046.955 Units
Dryden Intl Equity Fund Class A 45,344.16
6,563.505 Units
198,676.29
Other Liabilities
Wachovia Margin Loan (26,634.63)
COMBINED BALANCE ON 1/1/2008 $ 164,541.66
Less: Income balance on 1/1/2008 3,541.97
PRINCIPAL BALANCE ON 1/1/2008 $ 160,999.69
GAINS AND LOSSES ON SALES AND OTHER DISPOSITIONS Page 2
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
Gain Loss
1/4/2008 Sale of 353.982 shares of AIM Constellation
353.982 Units
Net Proceeds $ 9,992.50
Fiduciary Acquisition Value 7,324.71
Net Gain $ 2,667.79
1/4/2008 Sale of 242 shares of Exelon Corporation
242 Units
Net Proceeds $ 19,963.44
Fiduciary Acquisition Value 2,321.69
Net Gain 17,641.75
1/4/2008 Sale of 1,124.859 shares of Dryden International
1,124.859 Units
Net Proceeds $ 9,992.50
Fiduciary Acquisition Value 7,771.12
Net Gain 2,221.38
1/11/2008 Pruco Life of AZ Payment
Net Proceeds $ 10,000.00
Fiduciary Acquisition Value 0.00
Net Gain 10,000.00
6/6/2008 Sale of 450 shares of Exelon Corp
450 Units
Net Proceeds $ 39,613.65
Fiduciary Acquisition Value 4,317.19
Net Gain 35,296.46
6/6/2008 Sale of 785 shares of PPL Corp.
785 Units
Net Proceeds $ 39,793.34
Fiduciary Acquisition Value 6,979.14
Net Gain 32,814.20
GAINS AND LOSSES ON SALES AND OTHER DISPOSITIONS Page 3
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
Gain Loss
12/2312008 Sale of 1,341.46300 shares of AIM Constellation Fund
1,341.463 Units
Net Proceeds $ 21,992.50
Fiduciary Acquisition Value 27,757.98
Net Loss $ 5,765.48
12/24/2008 Received distribution of LT cap gain
Net Proceeds $ 2,269.35
Fiduciary Acquisition Value 0.00
Net Gain $ 2,269.35
4/7/2009 Sale of 700 shares of Hershey Company
700 Units
Net Proceeds $ 24,666.44
Fiduciary Acquisition Value 4,659.38
Net Gain 20,007.06
7/23/2009 Sale of 365 shares of Hershey Company
365 Units
Net Proceeds $ 14,996.34
Fiduciary Acquisition Value 2,429.53
Net Gain 12,566.81
7/23/2009 Sale of 455 shares of PPL Corporation
455 Units
Net Proceeds $ 14,938.66
Fiduciary Acquisition Value 4,045.24
Net Gain 10,893.42
7/24/2009 Sale of 5681.865 shares of Dryden Intl Equity Fund
5,681.865 Units
Net Proceeds $ 30,227.52
Fiduciary Acquisition Value 39,820.38
Net Loss 9,592.86
7/27/2009 Sale of 2046.955 shares of Blackrock Balanced Capital
Fund
2,046.955 Units
GAINS AND LOSSES ON SALES AND OTHER DISPOSITIONS Page 4
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
Gain Loss
Net Proceeds $ 36,742.84
Fiduciary Acquisition Value 44,497.50
Net Loss $ 7,754.66
11/19/2009 Sale of 280 shares of Exelon Corporation
280 Units
Net Proceeds $ 12,826.21
Fiduciary Acquisition Value 2,686.25
Net Gain $ 10,139.96
11/19/2009 Sale of 440 shares of PPL Corporation
440 Units
Net Proceeds $ 12,943.82
Fiduciary Acquisition Value 3,911.88
Net Gain 9,031.94
11/19/2009 Sale of 288.58 shares of Aim Constellation Fund CI A
288.58 Units
Net Proceeds $ 5,665.60
Fiduciary Acquisition Value 5,971.39
Net Loss 305.79
12/15/2009 Pruco Life of AZ Payment
Net Proceeds $ 10,000.00
Fiduciary Acquisition Value 0.00
Net Gain 10,000.00
5/28/2010 Sale of 650 shares of The Hershey Company
650 Units
Net Proceeds $ 30,400.44
Fiduciary Acquisition Value 4,326.56
Net Gain 26,073.88
GAINS AND LOSSES ON SALES AND OTHER DISPOSITIONS Page 5
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
Gain Loss
8/26/2010 Sale of 150 shares of Consolidated Edison Inc.
150 Units
Net Proceeds $ 7,008.59
Fiduciary Acquisition Value 3,342.19
Net Gain $ 3,666.40
8/26/2010 Sale of 285 shares of Hershey Company
285 Units
Net Proceeds $ 13,098.30
Fiduciary Acquisition Value 1,897.03
Net Gain 11,201.27
10/05/2010 Pruco Life of AZ Payment
Net Proceeds $ 10,000.00
Fiduciary Acquisition Value 0.00
Net Gain 10,000.00
1/10/2011 Sale of 300 shares of Consolidated Edison Inc
300 Units
Net Proceeds $ 14,482.96
Fiduciary Acquisition Value 6,684.37
Net Gain 7,798.59
1/20/2011 Pruco Life of AZ Payment
Net Proceeds $ 10,000.00
Fiduciary Acquisition Value 0.00
Net Gain 10,000.00
5/2/2011 Sale of 195 shares of Consolidated Edison Inc.
195 Units
Net Proceeds $ 9,989.73
Fiduciary Acquisition Value 4,344.85
Net Gain 5,644.88
GAINS AND LOSSES ON SALES AND OTHER DISPOSITIONS Page 6
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
Gain Loss
8/15/2011 Sale of 634.921 shares of Prudential Jennison 20/20 Focus
Fund Cl A
634.921 Units
Net Proceeds $ 9,995.00
Fiduciary Acquisition Value 7,726.99
Net Gain $ 2,268.01
8/16/2011 Pruco Life of AZ Payment
Net Proceeds $ 12,000.00
Fiduciary Acquisition Value 0.00
Net Gain 12,000.00
12/2/2011 Received distribution of LT cap gain
Prudential Jennison 20/20 Focus Fd Cl A
Net Proceeds $ 771.90
Fiduciary Acquisition Value 0.00
Net Gain 771.90
12/20/2011 Received distribution of LT cap gain
Blackroot Global Alloc.
Net Proceeds $ 437.39
Fiduciary Acquisition Value 0.00
Net Gain 437.39
1/6/2012 Sale of 628 shares of Exelon Corporation
628 Units
Net Proceeds $ 25,507.81
Fiduciary Acquisition Value 6,024.87
Net Gain 19,482.94
1/6/2012 Sale of 1,899.435 shares of Prudential Jennison 20/20 Focus
Fund CL A
1,899.435 Units
Net Proceeds $ 28,980.38
Fiduciary Acquisition Value 23,272.43
Net Gain 5,707.95
GAINS AND LOSSES ON SALES AND OTHER DISPOSITIONS Page 7
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
Gain Loss
6/29/2012 Sale of 155 shares of Consolidated Edison Inc
155 Units
Net Proceeds $ 9,307.66
Fiduciary Acquisition Value 3,453.59
Net Gain $ 5,854.07
6/29/2012 Sale of 715 shares of PP&L Resources Inc(now PPL
Corporation)
715 Units
Net Proceeds $ 19,438.58
Fiduciary Acquisition Value 6,356.79
Net Gain 13,081.79
1/2/2013 Sale of 1,493.28000 shares of Blackroot Global Alloc
1,493.28 Units
Net Proceeds $ 29,995.00
Fiduciary Acquisition Value 24,549.52
Net Gain 5,445.48
3/6/2013 Sale of 741.686 shares Blackroot Global Alloc
741.686 Units
Net Proceeds $ 15,213.40
Fiduciary Acquisition Value 12,193.32
Net Gain 3,020.08
3/11/2013 Pruco Life of AZ Payment
Net Proceeds $ 66,873.99
Fiduciary Acquisition Value 0.00
Net Gain 66,873.99
Total Gains and Losses 384,878.74 23,418.79
Less Loss (23,418.79)
Net Gain $ 361,459.95
DISBURSEMENTS OF PRINCIPAL Page 8
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
Fees and Commissions (Prin)
1/7/2008 David E. Fritchey
Trustee's Fee
Check number 1564 $ 2,500.00
4/24/2008 David E. Fritchey
Trustee Commission
Check number 1573 2,500.00
5/21/2008 Keefer Wood Allen & Rahal, LLP 2007 Atty Fees
Check number 1578 9,298.59
7/14/2008 David E. Fritchey.
Trustee's Commission
Check number 1582 2,500.00
10/8/2008 David E. Fritchey, Trustee Commission
Check number 1591 2,500.00
1/16/2009 David E. Fritchey, Trustee Commission
Check number 1603 2,500.00
4/8/2009 David E. Fritchey, Trustee Commission
Check number 1610 2,500.00
6/112009 Keefer Wood Allen & Rahal, LLP
attorneys' fees and disbursements
Check number 1616 8,229.69
6/15/2009 David E. Fritchey, Trustee Commission
Check number 1621 1,500.00
7113/2009 David E. Fritchey, Trustee Commission
Check number 1624 1,000.00
8/2712009 David E. Fritchey, Trustee Commission
Check number 1630 500.00
10/14/2009 David E. Fritchey
Trustee Commission
Check number 1636 2,000.00
1/19/2010 David E. Fritchey
Trustee Commission
Check number 1649 2,000.00
4/12/2010 David E. Fritchey, Trustee Fee
Check number 1655 2,000.00
DISBURSEMENTS OF PRINCIPAL Page 9
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
7/14/2010 Keefer Wood Allen & Rahal, LLP
attorneys' fees and disbursements
Check number 1667 $ 5,048.67
7118/2010 David E. Fritchey, Trustee commission
Check number 1669 2,000.00
10/26/2010 David E. Fritchey, Trustee Commission
Check number 1677 2,000.00
12/3012010 David E. Fritchey, Trustee Commission
Check number 1679 2,000.00
1/21/2011 David E. Fritchey, Trustee Commission
Check number 1685 2,000.00
4/4/2011 David E. Fritchey
Trustee Commission
Check number 1689 3,000.00
5/16/2011 David E. Fritchey, Trustee Commission
Check number 1693 1,500.00
6/23/2011 Keefer Wood Allen & Rahal, LLP
attorney fees and disbursements
Check number 1694 5,047.92
7/5/2011 David E. Fritchey
Trustee commission
Check number 1698 1,000.00
8/9/2011 David E. Fritchey
Trustee Commission
Check number 1701 1,000.00
9/11/2011 David E. Fritchey
Trustee Commission
Check number 1703 500.00
9/16/2011 Wells Fargo Advisors
2011 Annual Fee 125.00
11/1/2011 David E. Fritchey, Trustee Commission
Check number 1708 1,000.00
1/412012 David E. Fritchey
Trustee commission
Check number 1715 1,000.00
DISBURSEMENTS OF PRINCIPAL Page 10
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
2/7/2012 David E. Fritchey, Trustee Commission
Check number 1718 $ 3,000.00
3/12/2012 David E. Fritchey
Trustee Commission
Check number 1721 300.00
4/4/2012 David E. Fritchey
Trustee Commission
Check number 1726 1,700.00
5/7/2012 Keefer Wood Allen & Rahal, LLP
attorney fees and disbursements
Check number 1724 4,235.36
5/8/2012 David E. Fritchey
Trustee Commission
Check number 1730 2,000.00
6/18/2012 David E. Fritchey
Trustee Commission
Check number 1734 5,000.00
9/14/2012 Wells Fargo Bank
2012 Annual Fee 125.00
12/7/2012 David E. Fritchey
Trustee commission
Check number 1743 700.00
1/4/2013 David E. Fritchey, Trustee Commission
Check number 1745 2,500.00
3/7/2013 David E. Fritchey, Trustee Commission
Check number 1749 400.00
4/22/2013 David E. Fritchey, Trustee commission
Check number 1750 1,100.00
5/16/2013 Keefer Wood Allen & Rahal, LLP
attorney fees and disbursements
Check number 1753 4,427.27
5/28/2013 David E. Fritchey, Trustee
Commission
Check number 1757 2,000.00
7/5/2013 David E. Fritchey
Trustee Commission
Check number 1764 1,000.00
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DISBURSEMENTS OF PRINCIPAL Page 11
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
8/2712013 David E. Fritchey,
Trustee Commission
Check number 1768 $ 700.00
9/13/2013 Wells Fargo Bank
2013 Annual Fee 125.00
9/30/2013 Keefer Wood Allen & Rahal, LLP
RESERVE - Balance of Attorney's Fees 4,700.00
9130/2013 Keefer Wood Allen & Rahal, LLP
RESERVE - Balance of Attorney's Final Disbursements
and Expenses for Filing Fees, etc. 400.00
9/30/2013 David E. Fritchey, Trustee
RESERVE - Final Trustee's Commission 4,500.00
$ 107,662.50
Other Expenses (Prin)
1/30/2008 margin loan interest $ 88.60
4129/2008 margin loan interest 11.19
5/29/2008 Margin Loan Interest 138.22
6/27/2008 Margin Loan Interest 123.37
11/26/2008 margin loan interest 4.40
12/30/2008 margin loan interest 38.71
2/26/2009 margin loan interest 3.65
3/2712009 margin loan interest 10.37
4/29/2009 margin loan interest 7.78
6/26/2009 margin loan interest 19.53
7/30/2009 Margin Loan Interest 76.69
11/27/2009 Margin Loan Interest 19.02
3/31/2010 margin loan interest 2.23
4/29/2010 margin loan interest 18.63
DISBURSEMENTS OF PRINCIPAL Page 12
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
5/27/2010 margin loan interest $ 54.79
6/29/2010 margin interest 16.73
8/27/2010 margin loan interest 22.96
9/29/2010 margin loan interest 7.89
1/28/2011 margin loan interest 24.32
4/28/2011 margin loan interest 9.14
5/26/2011 margin loan interest 4.00
7/28/2011 margin loan interest 48.88
8/30/2011 margin loan interest 65.19
11/29/2011 margin loan interest 11.82
12/29/2011 margin loan interest 13.36
1/27/2012 margin loan interest 46.73
5/30/2012 margin loan interest 8.30
6/28/2012 margin loan interest 51.80
7/27/2012 margin loan interest 4.82
12/28/2012 margin loan interest 73.43
1/30/2013 margin loan interest 27.18
$ 1,053.73
TOTAL DISBURSEMENTS OF PRINCIPAL $ 108,716.23
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DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Page 13
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
To: Dawn Wagner
Beneficiary distribution
3/3/2008 Wachovia Money Market Account $ 3,000.00
Check number 1568
3/10/2008 Wachovia Money Market Account 3,500.00
Check number 1569
4/23/2008 Wachovia Money Market Account 6,800.00
Check number 1572
5/5/2008 Wachovia Money Market Account 1,500.00
Check number 1575
8/18/2008 Wachovia Money Market Account 500.00
Check number 1585
11/13/2008 Wachovia Money Market Account 3,700.00
Check number 1593
11/28/2008 Wachovia Money Market Account 5,000.00
Check number 1596
12/31/2008 Wachovia Money Market Account 1,000.00
Check number 1599
2/17/2009 Wachovia Money Market Account 3,700.00
Check number 1605
3/20/2009 Wachovia Money Market Account 850.00
Check number 1609
4/17/2009 Wachovia Money Market Account 500.00
Check number 1612
6/2/2009 Wachovia Money Market Account 3,675.00
Check number 1617
7/16/2009 Wachovia Money Market Account 1,225.00
Check number 1623
7/23/2009 Wachovia Money Market Account 3,675.00
Check number 1626
8/21/2009 Wachovia Money Market Account 3,375.00
Check number 1629
DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Page 14
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
10/19/2009 Wachovia Money Market Account $ 4,335.00
Check number 1635
11/10/2009 Wachovia Money Market Account 5,000.00
Check number 1639
11/1912009 Wachovia Money Market Account 3,200.00
Check number 1641
1/22/2010 Wachovia Money Market Account 4,700.00
Check number 1648
3/12/2010 Wachovia Money Market Account 800.00
Check number 1652
4/8/2010 Wachovia Money Market Account 750.00
Check number 1654
5/11/2010 Wachovia Money Market Account 2,000.00
Check number 1658
6/7/2010 Wachovia Money Market Account 600.00
Check number 1661
7/15/2010 Wachovia Money Market Account 3,425.00
Check number 1668
9/02/2010 Wachovia Money Market Account 600.00
Check number 1674
9/13/2010 Wachovia Money Market Account 500.00
Check number 1675
11/16/2010 Wachovia Money Market Account 3,690.00
Check number 1678
1/10/2011 Wachovia Money Market Account 4,290.00
Check number 1683
1/10/2011 Wachovia Money Market Account 2,000.00
Check number 1684
3/16/2011 Wachovia Money Market Account 850.00
Check number 1686
4/6/2011 Wachovia Money Market Account 516.00
Check number 1688
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DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Page 15
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
4/12/2011 Wachovia Money Market Account $ 3,516.50
Check number 1691
5/16/2011 Wachovia Money Market Account 1,000.00
Check number 1692
7/512011 Wachovia Money Market Account 2,000.00
Check number 1695
8/16/2011 Wachovia Money Market Account 3,500.00
Check number 1700
9/7/2011 Wachovia Money Market Account 180.00
Check number 1702
9/30/2011 Wachovia Money Market Account 500.00
Check number 1706
10/5/2011 Wachovia Money Market Account 508.00
Check number 1705
11/8/2011 Wachovia Money Market Account 3,880.00
Check number 1707
1/6/2012 Wachovia Money Market Account 2,000.00
Check number 1745
1/6/2012 Wachovia Money Market Account 3,800.00
Check number 1714
2/16/2012 Wachovia Money Market Account 1,829.00
Check number 1717
3/1/2012 Wachovia Money Market Account 1,000.00
Check number 1719
3/29/2012 Wachovia Money Market Account 2,800.00
Check number 1723
4/11/2012 Wachovia Money Market Account 1,000.00
Check number 1725
5/9/2012 Wachovia Money Market Account 2,800.00
Check number 1728
8/31/2012 Wachovia Money Market Account 3,000.00
Check number 1735
DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Page 16
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
12/12/2012 Wachovia Money Market Account $ 2,600.00
Check number 1741
12/1212012 Wachovia Money Market Account 5,000.00
Check number 1742
6/14/2013 Wachovia Money Market Account 2,000.00
Check number 1759
8/19/2013 Wachovia Money Market Account 1,000.00
Check number 1766
9/17/2013 Wachovia Money Market Account 1,500.00
Check number 1769
Total for Dawn Wagner $124,669.50
To: Terry J. Wagner
Beneficiary distribution
1/9/2008 Wachovia Money Market Account 1,000.00
Check number 1565
2/4/2008 Wachovia Money Market Account 2,000.00
Check number 1566
2/19/2008 Wachovia Money Market Account 1,000.00
Check number 1567
3/24/2008 Wachovia Money Market Account 3,500.00
Check number 1570
4/11/2008 Wachovia Money Market Account 1,000.00
Check number 1571
4/30/2008 Wachovia Money Market Account 450.00
Check number 1574
5/15/2008 Wachovia Money Market Account 800.00
Check number 1577
6/9/2008 Wachovia Money Market Account 1,000.00
Check number 1580
6/30/2008 Wachovia Money Market Account 650.00
Check number 1581
DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Page 17
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
7/14/2008 Wachovia Money Market Account $ 1,500.00
Check number 1583
8/4/2008 Wachovia Money Market Account 1,000.00
Check number 1584
8122/2008 Wachovia Money Market Account 850.00
Check number 1587
9/15/2008 Wachovia Money Market Account 1,200.00
Check number 1588
10/8/2008 Wachovia Money Market Account 1,200.00
Check number 1590
11/7/2008 Wachovia Money Market Account 600.00
Check number 1592
11/24/2008 Wachovia Money Market Account 800.00
Check number 1595
12/17/2008 Wachovia Money Market Account 1,200.00
Check number 1597
12/2412008 Wachovia Money Market Account 250.00
Check number 1598
1/7/2009 Wachovia Money Market Account 650.00
Check number 1602
1/28/2009 Wachovia Money Market Account 1,200.00
Check number 1604
2/17/2009 Wachovia Money Market Account 2,000.00
Check number 1606
2/20/2009 Wachovia Money Market Account 350.00
Check number 1607
3/16/2009 Wachovia Money Market Account 500.00
Check number 1608
4/13/2009 Wachovia Money Market Account 2,000.00
Check number 1611
5/4/2009 Wachovia Money Market Account 1,500.00
Check number 1613
DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Page 18
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
5/20/2009 Wachovia Money Market Account $ 3,000.00
Check number 1614
6/17/2009 Wachovia Money Market Account 650.00
Check number 1622
7/21/2009 Wachovia Money Market Account 700.00
Check number 1625
8/10/2009 Wachovia Money Market Account 1,000.00
Check number 1627
8/20/2009 Wachovia Money Market Account 250.00
Check number 1628
9/14/2009 Wachovia Money Market Account 750.00
Check number 1631
10/1/2009 Wachovia Money Market Account 1,200.00
Check number 1632
10/14/2009 Wachovia Money Market Account 400.00
Check number 1633
10/19/2009 Wachovia Money Market Account 100.00
Check number 1637
11/3/2009 Wachovia Money Market Account 1,000.00
Check number 1638
11110/2009 Wachovia Money Market Account 750.00
Check number 1640
11/27/2009 Wachovia Money Market Account 2,200.00
Check number 1642
12/7/2009 Wachovia Money Market Account 800.00
Check number 1643
1/6/2010 Wachovia Money Market Account 800.00
Check number 1647
1/27/2010 Wachovia Money Market Account 800.00
Check number 1650
2/25/2010 Wachovia Money Market Account 1,700.00
Check number 1651
DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Page 19
Herman H. Wagner Trust under Will
For Period 1%1/2008 Through 9/30/2013
3/31/2010 Wachovia Money Market Account $ 700.00
Check number 1653
4/27/2010 Wachovia Money Market Account 700.00
Check number 1656
4/27/2010 Wachovia Money Market Account 2,200.00
Check number 1657
5/6/2010 Wachovia Money Market Account 400.00
Check number 1659
5/27/2010 Wachovia Money Market Account 700.00
Check number 1660
6/22/2010 Wachovia Money Market Account 2,520.00
Check number 1662
6/28/2010 Wachovia Money Market Account 700.00
Check number 1663
7/19/2010 Wachovia Money Market Account 700.00
Check number 1670
8/25/2010 Wachovia Money Market Account 1,100.00
Check number 1672
4/6/2011 Wachovia Money Market Account 1,000.00
Check number 1690
9/13/2011 Wachovia Money Market Account 1,200.00
Check number 1704
11/10/2011 Wachovia Money Market Account 700.00
Check number 1709
3/9/2012 Wachovia Money Market Account 1,500.00
Check number 1720
3/23/2012 Wachovia Money Market Account 1,200.00
Check number 1722
6/29/2012 Wachovia Money Market Account 2,000.00
Check number 1731
9/12/2012 Wachovia Money Market Account 3,000.00
Check number 1737
DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Page 20
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
10/02/2012 Wachovia Money Market Account $ 4,000.00
Check number 1738
1/29/2013 Wachovia Money Market Account 700.00
Check number 1746
2/27/2013 Wachovia Money Market Account 800.00
Check number 1747
5/29/2013 Wachovia Money Market Account 3,000.00
Check number 1754
6/5/2013 Wachovia Money Market Account 1,000.00
Check number 1758
8/6/2013 Wachovia Money Market Account 1,000.00
Check number 1765
9/16/2013 Wachovia Money Market Account 700.00
Check number 1767
To: Terry J. Wagner
Boyd Dental PLC for Terry Wagner's dental
8/26/2010 Wachovia Money Market Account 3,153.00
Check number 1671
To: Terry J. Wagner
Jessica Gimenez, Esq., for Terry Wagner's alimony/legal
fees
8/31/2010 Wachovia Money Market Account 2,400.00
Check number 1673
To: Terry J. Wagner
Monticciolo Fam Sedation Dentist, for Terry Wagner's dental
care
4/11/2012 Wachovia Money Market Account 3,157.00
Check number 1724
5/7/2012 Wachovia Money Market Account 5,000.00
Check number 1727
Total for Terry J. Wagner $89,530.00
DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Page 21
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
To: Russell Wagner
Beneficiary distribution
8/28/2008 Wachovia Money Market Account $ 5,000.00
Check number 1586
12/23/2008 Wachovia Money Market Account 5,000.00
Check number 1600
6/17/2009 Wachovia Money Market Account 4,000.00
Check number 1618
1/6/2010 Wachovia Money Market Account 6,000.00
Check number 1646
7/14/2010 Wachovia Money Market Account 3,000.00
Check number 1664
12/28/2010 Wachovia Money Market Account 7,000.00
Check number 1680
7/13/2011 Wachovia Money Market Account 4,000.00
Check number 1699
To: Russell Wagner
Purchase of Medical Equipment from Crystal Home Med.
Equip. Inc.
2/4/2013 Wachovia Money Market Account 6,695.00
Check number 1744
To: Russell Wagner
Sharon Lockhardt, for Russell Wagner's care
12/30/2011 Wachovia Money Market Account 2,000:00
Check number 1712
6/3/2013 Wachovia Money Market Account 805.00
Check number 1756
To: Russell Wagner
Currioer Clg & Htg Inc. for Russell Wagner's home repairs
2/10/2012 Wachovia Money Market Account 4,800.00
Check number 1716
DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Page 22
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/3012013
To: Russell Wagner
Ault Unlimited Inc., for Russell Wagner's home
improvements
3/13/2013 Wachovia Money Market Account $ 5,000.00
Check number 1748
5/9/2013 Wachovia Money Market Account 5,007.00
Check number 1751
5/9/2013 Wachovia Money Market Account 1,607.50
Check number 1762
5/31/2013 Wachovia Money Market Account 1,600.00
Check number 1755
6/13/2013 Wachovia Money Market Account 617.00
Check number 1760
6/20/2013 Wachovia Money Market Account 617.00
Check number 1761
Total for Russell Wagner $62,748.50
To: Wendy Wagner
Beneficiary distribution
5/28/2008 Wachovia Money Market Account 14,000.00
Check number 1579
11/14/2008 Wachovia Money Market Account 15,000.00
Check number 1594
6/17/2009 Wachovia Money Market Account 4,000.00
Check number 1619
1/19/2010 Wachovia Money Market Account 10,000.00
Check number 1644
8/3/2010 Wachovia Money Market Account 4,000.00
Check number 1666
9/30/2010 Wachovia Money Market Account 5,000.00
Check number 1676
1110/2011 Wachovia Money Market Account 3,000.00
Check number 1682
DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Page 23
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
3/17/2011 Wachovia Money Market Account $ 3,000.00
Check number 1687
7/13/2011 Wachovia Money Market Account 2,000.00
Check number 1697
1/6/2012 Wachovia Money Market Account 5,000.00
Check number 1710
6/29/2012 Wachovia Money Market Account 5,000.00
Check number 1732
12/12/2012 Wachovia Money Market Account 5,000.00
Check number 1740
7/24/2013 Wachovia Money Market Account 3,000.00
Check number 1763
Total for Wendy Wagner $78,000.00
To: Summer Lyman
Beneficiary distribution
5/8/2008 Wachovia Money Market Account 10,000.00
Check number 1576
10/8/2008 Wachovia Money Market Account 5,000.00
Check number 1589
12/23/2008 Wachovia Money Market Account 5,000.00
Check number 1601
6/17/2009 Wachovia Money Market Account 4,000.00
Check number 1620
1/4/2010 Wachovia Money Market Account 6,000:00
Check number 1645
7/14/2010 Wachovia Money Market Account 4,000.00
Check number 1665
1/10/2011 Wachovia Money Market Account 6,000.00
Check number 1681
7/13/2011 Wachovia Money Market Account 4,000.00
Check number 1696
DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Page 24
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
12/29/2011 Wachovia Money Market Account $ 6,000.00
Check number 1711
6/29/2012 Wachovia Money Market Account 5,000.00
Check number 1733
12/12/2012 Wachovia Money Market Account 5,000.00
Check number 1739
7/19/2013 Wachovia Money Market Account 3,000.00
Check number 1762
Total for Summer Lyman $63,000.00
TOTAL DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES $ 417,948.00
PRINCIPAL BALANCE ON HAND Page 25
Herman H. Wagner Trust under Will
As of 9/30/2013
Current Carrying
Value Value
Money Market Accounts
Wachovia Money Market Account $42,289.17 $42,289.17
Other Liabilities
Reserves to Close Estate (9,600.00) (9,600.00)
PRINCIPAL BALANCE ON HAND $32,68917 $32,689.17
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INFORMATION SCHEDULES Page 26
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
Investments Made
Dryden Intl Equity Fund Class A
1/1/2008 Dividend reinvestment from LT cap gains for Dryden Intl
Equity Fund Class A
243.219 Units $ 2,247.34
Prudential Jennison 20/20 Focus Fd Cl A
7/23/2009 Purchase 2,483.773 shares of Jennison 20/20 Focus
2,483.773 Units 30,227.52
Blackroot Global Alloc
7/27/2009 Purchae of 2,234.966 shares of Blackroot Global Alloc
2,234.966 Units 36,742.84
Wachovia Margin Loan
11/13/2008 cash advance from Margin Loan $ 7,346.18
6/1/2009 cash advance from margin loan 10,987.33
2/25/2010 cash advance from margin loan 462.37
4/11/2011 cash advance from margin loan 2,265.62
7/4/2011 cash advance from margin loan 11,798.86
11/8/2011 cash advance from margin loan 2,300.82
5/8/2012 cash advance from margin loan 2,051.03
12/11/2012 cash advance from margin loan 17,868.73
55,080.94
Reserves to Close Estate
9/30/2013 Keefer Wood Allen & Rahal, LLP
RESERVE - Balance of Attorney's Fees 4,700.00
Changes in Investment Holdings
AIM Constellation Fund $ 41,054.08
1/4/2008 Sale of 353.982 shares of AIM Constellation
353.982 Units (7,324.71)
INFORMATION SCHEDULES Page 27
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9130/2013
12/23/2008 Sale of 1,341.46300 shares of AIM Constellation Fund
1,341.463 Units $ (27,757.98)
11/19/2009 Sale of 288.58 shares of Aim Constellation Fund Cl A
288.58 Units (5,971.39)
$ 0.00
Consolidated Edison Inc $ 17,825.00
8/26/2010 Sale of 150 shares of Consolidated Edison Inc.
150 Units (3,342.19)
1/10/2011 Sale of 300 shares of Consolidated Edison Inc
300 Units (6,684.37)
5/2/2011 Sale of 195 shares of Consolidated Edison Inc.
195 Units (4,344.85)
6/29/2012 Sale of 155 shares of Consolidated Edison Inc
155 Units (3,453.59)
0.00
Exelon Corp $ 15,350.00
1/4/2008 Sale of 242 shares of Exelon Corporation
242 Units (2,321.69)
6/6/2008 Sale of 450 shares of Exelon Corp
450 Units (4,317.19)
11/19/2009 Sale of 280 shares of Exelon Corporation
280 Units (2,686.25)
1/6/2012 Sale of 628 shares of Exelon Corporation
628 Units (6,024.87)
0.00
PP&L Resources Inc $ 21,293.05
6/6/2008 Sale of 785 shares of PPL Corp.
785 Units (6,979.14)
7/23/2009 Sale of 455 shares of PPL Corporation
455 Units (4,045.24)
11/19/2009 Sale of 440 shares of PPL Corporation
440 Units (3,911.88)
INFORMATION SCHEDULES Page 28
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
6/29/2012 Sale of 715 shares of PP&L Resources Inc(now PPL
Corporation)
715 Units $ (6,356.79)
$ 0.00
The Hershey Company $ 13,312.50
4/7/2009 Sale of 700 shares of Hershey Company
700 Units (4,659.38)
7/23/2009 Sale of 365 shares of Hershey Company
365 Units (2,429.53)
5/28/2010 Sale of 650 shares of The Hershey Company
650 Units (4,326.56)
8/26/2010 Sale of 285 shares of Hershey Company
285 Units (1,897.03)
0.00
Blackrock Balanced Capital Fund Class 1 $ 44,497.50
7/27/2009 Sale of 2046.955 shares of Blackrock Balanced Capital
Fund
2,046.955 Units (44,497.50)
0.00
Dryden Intl Equity Fund Class A $ 47,591.50
1/4/2008 Sale of 1,124.859 shares of Dryden International
1,124.859 Units (7,771.12)
7/24/2009 Sale of 5681.865 shares of Dryden Intl Equity Fund
5,681.865 Units (39,820.38)
0.00
Prudential Jennison 20/20 Focus Fd Cl A $ 30;227.52
8/15/2011 Sale of 634.921 shares of Prudential Jennison 20/20 Focus
Fund Cl A
634.921 Units (7,726.99)
12/02/2011 dividend reinvestment from LT cap gains
Prudential Jennison 20/20 Focus Fd Cl A
50.583 Units 771.90
INFORMATION SCHEDULES Page 29
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
1/6/2012 Sale of 1,899.435 shares of Prudential Jennison 20/20 Focus
Fund CL A
1,899.435 Units $ (23,272.43)
$ 0.00
Blackroot Global Alloc $ 36,742.84
1/2/2013 Sale of 1,493.28000 shares of Blackroot Global Alloc
1,493.28 Units (24,549.52)
3/6/2013 Sale of 741.686 shares Blackroot Global Alloc
741.686 Units (12,193.32)
0.00
Wachovia Margin Loan $ 81,715.57
1/4/2008 Transfer cash to repay margin loan (38,409.25)
2/4/2008 cash advance from margin loan 2,000.00
2/19/2008 cash advance from margin loan 1,000.00
2/29/2008 transfer of funds to balance account (1,203.33)
3/3/2008 cash advance from margin loan 3,000.00
3/10/2008 cash advance from margin loan 3,500.00
3/24/2008 cash advance from margin loan 3,500.00
3/31/2008 transfer funds to balance account (1,745.57)
4/1/2008 cash advance from margin loan 10,750.00
5/1/2008 cash advance from margin loan 35,736.81
5/12/2008 transfer to balance account (791.81)
6/30/2008 transfer cash to repay margin loan (43,971.48)
12/31/2008 transfer cash to repay margin loan (7,346.18)
3/31/2009 transfer cash to repay margin loan (183.33)
3/31/2009 cash advance from margin loan 2,151.50
4/30/2009 transfer cash to repay margin loan (1,968,17)
INFORMATION SCHEDULES Page 30
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
7/30/2009 transfer cash to repay margin loan $ (10,987.33)
3/31/2010 cash advance from margin loan 397.33
4/1/2010 cash advance from margin loan 5,418.38
5/11/2010 cash advance from margin loan 3,154.79
5/28/2010 transfer funds received from sale of dividends (30,400.44)
6/3/2010 cash advance from margin loan 20,967.57
5/3/2011 transfer cash to repay margin loan (2,265.62)
8/17/2011 transfer cash to repay margin loan (11,798.86)
12/28/2011 cash advance from margin loan 6,664.18
1/7/2012 transfer cash to repay margin loan (8,965.00)
6/29/2012 transfer cash to repay margin loan (2,051.03)
1/2/2013 transfer cash to repay margin loan (17,868.73)
$ 0.00
Reserves to Close Estate $ 4,700.00
9/30/2013 Keefer Wood Allen & Rahal, LLP
RESERVE- Balance of Attorney's Final Disbursements
and Expenses for Filing Fees, etc. 400.00
9/30/2013 David E. Fritchey, Trustee
RESERVE- Final Trustee's Commission 4,500.00
9,600.00
RECEIPTS OF INCOME Page 31
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
Dividends
Consolidated Edison Inc
3/17/2008 Dividend $ 468.00
6/16/2008 Dividend 468.00
9/15/2008 Dividend 468.00
12/15/2008 Dividend 468.00
3/16/2009 Dividend 472.00
6/15/2009 Dividend 472.00
9/15/2009 Dividend 472.00
12/15/2009 Dividend 472.00
3/15/2010 Dividend 476.00
6/15/2010 Dividend 476.00
9/15/2010 Dividend 476.00
12/15/2010 Dividend 386.75
3/15/2011 Dividend 210.00
6/15/2011 Dividend 93.00
9/15/2011 Dividend 93.00
12/15/2011 Dividend 93.00
3/15/2012 Dividend 93.78
6/15/2012 Dividend 93.78
6,251.31
Exelon Corp
3/10/2008 Dividend 679.00
6/10/2008 Dividend 679.00
09/10/2008 Dividend 454.00
RECEIPTS OF INCOME Page 32
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
12/10/2008 Dividend $ 476.70
3/10/2009 Dividend 476.70
6110/2009 Dividend 476.70
9/10/2009 Dividend 476.70
12/10/2009 Dividend 476.70
3/12/2010 Dividend 329.70
6/15/2010 Dividend 329.70
9%10/2010 Dividend 329.70
12/10/2010 Dividend 329.70
3/10/2011 Dividend 329.70
6/10/2011 Dividend 329.70
9/9/2011 Dividend 329.70
12/9/2011 Dividend 329.70
6,833.10
PP&L Resources Inc
1/2/2008 Dividend 730.48
4/1/2008 Dividend 802.33
7/1/2008 Dividend 802.33
10/1/2008 Dividend 539.35
1/2/2009 Dividend 539.35
4/1/2009 Dividend 555.45
7/23/2009 Dividend 555.45
10/02/2009 Dividend 398.48
1/4/2010 Dividend 246.68
4/1/2010 Dividend 250.25
RECEIPTS OF INCOME Page 33
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
7/11/2010 Dividend $ 250.25
10/1/2010 Dividend 250.25
1/3/2011 Dividend 250.25
4/1/2011 Dividend 250.25
7/1/2011 Dividend 250.25
10/3/2011 Dividend 250.25
1/3/2012 Dividend 250.25
4/2/2012 Dividend 257.40
7/2/2012 Dividend 257.40
7,686.70
The Hershey Company
3/14/2008 Dividend 595.00
6/13/2008 Dividend 595.00
9/15/2008 Dividend 595.00
12/15/2008 Dividend 595.00
3/13/2009 Dividend 595.00
6/15/2009 Dividend 386.75
9/15/2009 Dividend. 278.16
12/15/2009 Dividend 278.16
3/15/2010 Dividend 299.20
6/15/2010 Dividend 299.20
9/15/2010 Dividend 91.20
4,607.67
Blackrock Balanced Capital Fund Class 1
7/18/2008 Dividend 677.37
RECEIPTS OF INCOME Page 34
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
12/24/2008 Dividend $ 792.61
7/24/2009 Dividend 472.74
1,942.72
Dryden Intl Equity Fund Class A
1/1/2008 Dividend reinvestment from LT cap gains for Dryden Intl
Equity Fund Class A 2,247.34
12/23/2008 Dividend 951.71
3,199.05
Blackroot Global Alloc
12/21/2009 Dividend 572.24
7/23/2010 Dividend 174.77
12/21/2010 Dividend 432.40
7/22/2011 Dividend 404.78
12/20/2011 Dividend 489.09
7/20/2012 Dividend 338.12
12120/2012 Dividend 301.59
2,712.99
Total Dividends $ 33,233.54
Interest
Wachovia Money Market Account
1/31/2008 Interest 12.67
2/29/2008 Interest 9.59
3/31/2008 Interest 3.57
4/23/2008 Interest 0.67
6/30/2008 Interest 9.82
7/31/2008 Interest 14.07
RECEIPTS OF INCOME Page 35
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
8/1/2008 Interest $ 13.10
9/30/2008 Interest 12.38
10/31/2008 Interest 13.35
11/24/2008 Interest 5.31
12/31/2008 Interest 0.89
1/30/2009 Interest 0.79
2/17/2009 Interest 0.14
4/30/2009 Interest 2,38
5/29/2009 Interest 2.94
6/17/2009 Interest 0.18
7/31/2009 Interest 0.28
8/31/2009 Interest 1.81
9/30/2009 Interest 1.32
10130/2009 Interest 0.74
11/10/2009 Interest 0.01
11/30/2009 Interest 0.77
12/31/2009 Interest 4.15
1/29/2010 Interest 1.57
2/25/2010 Interest 0.08
6/30/2010 Interest 0.31
7/30/2010 Interest 0.14
9/30/2010 Interest 0,09
10/29/2010 Interest 0.15
11/30/2010 Interest 0.10
12/31/2010 Interest 0.08
RECEIPTS OF INCOME Page 36
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
1/5/2011 Interest $ 0.01
1/31/2011 Interest 0.03
2/28/2011 Interest 0.07
3/31/2011 Interest 0.06
4/12/2011 Interest 0.01
5/31/2011 Interest 0.05
6/30/2011 Interest 0.04
7/7/2011 Interest 0.01
8/31/2011 Interest 0.03
9/30/2011 Interest 0.04
10/31/2011 Interest 0.03
1/31/2012 Interest 0.20
2/29/2012 Interest 0.22
3/30/2012 Interest 0.18
4/30/2012 Interest 0.11
5/14/2012 Interest 0.03
6/29/2012 Interest 0.01
7/31/2012 Interest 0.08
8/31/2012 Interest 0.09
9/28/2012 Interest 0.04
1/31/2013 Interest 0.08
2/28/2013 Interest 0.02
3/28/2013 Interest 0.48
4/30/2013 Interest 0.64
5/31/2013 Interest 0.59
RECEIPTS OF INCOME Page 37
Herman H. Wagner Trust under Will
For Period 1/1/2008 Through 9/30/2013
6/28/2013 Interest $ 0.46
7/31/2013 Interest 0.44
8/30/2013 Interest 0.39
9/30/2013 Interest 0.36
118.25
Total Interest $ 118.25
TOTAL RECEIPTS OF INCOME $ 33,351.79
AFFIDAVIT OF TRUSTEE
COMMONWEALTH OF PENNSYLVANIA
SS.
CITY/COUNTY OF �IyIJP (�
David E. Fritchey, Trustee under the Herman H. Wagner, Sr. Trust U/W, hereby declares
under penalty of perjury that the foregoing Fourth and Final Accounting is true and
correct and fully discloses all significant transactions occurring during the accounting
period; that all known claims against the Trust have been paid in full; that, to his
knowledge, there are no claims now outstanding against the Trust; and that all taxes
presently due from the Trust have been paid.
David E. Fritchey, Trustee
Subscribed and Sworn to
By David E. Fritche , Trustee,
before me this ay
of 2013.
Notary Public
COMMONWEALTH OF PENNSYLVANIA
Notarial seal
Krlstl P.Foster,Notary Public
city of Harrisburg,Dauphln County
my Commission Expires sepL 8,2016
MEMBER,PENNSYLVANIA ASSp(JA,IM WIN-ARIES
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,PENNYSLVANIA
ORPHANS' COURT DIVISION
Docket No: 21-1988-0219
IN RE:
FOURTH AND FINAL ACCOUNT OF DAVID E.FRITCHEY,TRUSTEE FOR THE THE TRUST UNDER
WILL OF HERMAN H. WAGNER, SR.
AND
PETITION FOR ADJUDICATION/STATEM'ENT OF PROPOSED DISTRIBUTION
ORDER OF COURT
AND NOW,this 26TH day of NOVEMBER,2013,the herein account is confirmed absolutely and
distribution is decreed in accordance with the proposed schedule of distribution herewith.
BY THE COURT,
Judge
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