HomeMy WebLinkAbout01-1052
Register of Wills of CUMBERLAND County I Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of ELWOOD R. GUTSHALL, SR.
No.
21-01-1052
also known as
, Deceased
Social Security No. 204-03-3372
Petitioner(s), who is/are 18 years of age or older, apply)ies) for:
(COMPLETE MAM OR MBM BELOW:)
O A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut ORS named in the Last Will of the
Decedent, dated FEBRUARY 26, 1993 and codicil(s) dates NONE ..f- f ~......... c;'A-h" W\
4-F.A-d...... fA! ,.411t if ~)
State relevant circumstances, e.g., renunciation, death of executor, etc
Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered
for probate; was not the victim of a killing and was never adjudicated incapacitated:
o
B. Grant of Letters of Administration
(c.1.a., d.b.n.c.1.a.: pendente lite, durante absentia; durante minoritate)
Petitioner(s) after a proper search haslhave ascertained the Decedent left no Will and was survived by the following spouse
(if any) and heirs:
I
Name
Relationship
Residence
I
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in CUMBERLAND County, Pennsylva'1ia, with his/her last family or principal
residence at 1420 CENTER ROAD NEWVILLE PA 17241 ... D -' ~,. ,. W\.
(list street~r and municipality)
Decedent, then ~ years of age, died NOVEMBER 2 ~~, at 1420 CENTER ROAD, NEWVILLE, FA 17241
(Location)
Decedent at death own property with estimated values as follows:
(if d~miciled in PA All personal property......................................... $ 2,500.00
(if not domiciled in PA Personal property in Pennsylvania .................... $
(if not domiciled in PA Personal property in County .............................. $
Value of real estate in Pennsylvania ........................................................................................ $ 500,000.00
Total ....................... .......................... ..... ...... .......... ................... ............................ $ 502,500.00
Real Estate situated as follows: 1420 CENTER ROAD, NEWVILLE, P A 17241
Wherefor, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in
the appropriate form to the undersigned:
Typed or printed name and residence
HAMILTON C. DAVIS
P.O. BOX 40 SHIPPENSBURG PA 17257
SUSAN BEIDEL
9388 MOWERSVILLE ROAD NEWBURD PA 17240
RW-1
Oath of Personal Representative
Commonwealth of Pennsylvania
County of CUMBERLAND
The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true
and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the
Decedent, Petitioner(s) will well and truly administe~rtha a ata ace 1'1'9 to I~. j ~
Sworn to and affirmed and subscribed ~ ( .. 4:
Hamil on C. vis
before me this 8th day of
Nov.
'mCl.'U1 Co. ~ n
ll.-PB.~
~2001
Susan Beidel
DECREE OF REGISTER
Estate of ELWOOD R. GUTSHALL. SR.
also known as
Deceased
No. 21-01-1052
Date of Death: NOVEMBER 2, 2001
Social Security No: 204-03-3372
AND NOW, NOV.. 16 , $2001 ,in consideration of the Petition on the
reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters ~ Testamentary tJ of Administration
are hereby granted to HAMIL TON C. DA VIS AND SUSAN BEIDEL
((c.t.a., d.b.n.c.t.; pendente lite; durante absentia; durante minoriate)
in the above estate and that the instrument(s), if any, dated feb. 26,1993
described in the Petition be admitted to probate and filed of record as the last Will of Decedent..
FEES
Letters .................................... $ 375.00
Short Certificates(s) ...............
Renunciation .. .............. ..........
Extra Pages (
) ...............
I. T. A. ......................................
JCP Fee .................................
Inventory .......... ......................
Other............... .......................
TOTAL ......................... ....$
~jVf. c,. ~I"_.;, p.., PRo \t-4-
RegisterotWilIs ~
$
$
$
$
$
$
$
$
30.00
5.00
90.00
--Jj~ db [AI
AtlOrnay~~ DAVIS
1.0. No: 10264
Address: P.O. BOX 40
SHIPPENSBURG
Telephone: 717 532-5713
PA 17257
-
c:; 00
50S.00
DATE FILED:
NOV. 16,2001
21-01-1052
Register of Wills of CUMBERLAND
RENUNCIATION
County, Pennsylvania
Estate of ELWOOD R. GUTSHALL, SR.
No.
21-01-1052
also known as
, Deceased
The undersigned, M & T BANK, FORMERLY BY MERGER FARMERS TRUST COMPANY
(Relationship) (Capacity)
of
the above Decendent, hereby renounce(s) the right to administer the estate and respectfully request(s) that
Letters TESTAMENTARY be issued to HAMIL TON C. DAVIS AND SUE BEIDEL AS CO-EX.
Witness
his
hand this
,ur..&.!
r
By: M&T Bank
TITLE:
ONE WEST HIGH STREET, CARLISLE
(Address)
PA 17013
(Signature)
(Address)
(Signature)
(Address)
Sworn to or affirmed and subscribed
before me this
day of
,19_.
Notary Public
My Commission Expires:
(Signature and seal of Notary or other
official qualified to administer oaths. Show
date of expiration of Notary's commission.)
NOTE: Renunciations executed outside the Office of Register of Wills are
required in some counties to be notarized.
RW-3
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
~
~
Name of Decedent: Elwood R. Gutshall, Sr.
Date of Death: November 2,2001
Will No.: 21-01-1052
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a)
of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-
captioned estate on December 27, 2001
Name
Address
Nena E. Chapman
1300 Center Road, Newville, PA 17241
Barbara A. Cline
70 Asper Road, Newville, FA 17241
Margarette C. Gilliam
1308 Center Road, Newville, FA 17241
Annette L. Gutshall
151 Roxbury Road, Newville, FA 17241
David W. Gutshall
1420 Center Road, Newville, FA 17241
Loreda Gutshall
1420 Center Road, Newville, PA 17241
Richard L. Gutshall
451 Brandy Run Road, Newville, PA 17241
Sandra L. Gutshall
1801 JFK Blvd The Sterling #1203, Philadelphia, PA 19103
Elwood R. Gutshall Jr.
1395 Center Road, Newville, P A 17241
Center Lutheran Church
1498 Center Road, Newville, P A 17241
Notice has now been given to all persons entitled thereto unde
None
Date: 12/27/01
--'
Signature
Name: Hamilton C. Davis, Esq.
\0
Address: P.O. Box 40
-:-:-
0...
Shippensburg, P A 17257
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Telephone: 717-532-5713
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Capacity: _ personal representative
~ counsel for personal
representative
Register of Wills of CUMBERLAND County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of ELWOOD R. GUTSHALL, SR. No. ~ J -0 t -) 0 5 ~
also known as
, Deceased
Social Security No. 204-03-3372
Petitioner(s), who is/are 18 years of age or older, apply)ies) for:
(COMPLETE -A- OR -B- BELOW:)
o
A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut ORS named in the Last Will of the
~ted FEBRUARY 2~ 1993 and codicil(s) dates NONE ...J- f" ~ "1- C j'A -h' "'"
.4,;[_ tq r.... \I ~.J. ~':)
State relevant circumstances, e.g., renunciation, death of executor, etc
Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered
for probate; was not the victim of a killing and was never adjudicated incapacitated:
o
B. Grant of Letters of Administration
(c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate)
Petitioner(s) after a proper search haslhave ascertained the Decedent left no Will and was survived by the following spouse
(if any) and heirs: .
I
Name
Relationship
Residence
I
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in CUMBERLAND County. Penns qnia. with hislher la~t family or principal
residence at 1420 CENTER ROAD NEWVILLE P A 17241 U ('
.; (list street, number and municl I )
Decedent. then ,;) years of age, died NOVEMBER 2 . 19 ill-. at 1420 CENTER ROAD, NEWVILLE, PA 17241
(Location)
Decedent at death owned property with estimated values as follows:
(if domiciled in PA All personal property ......................................... $ 2,500.00
(if not domiciled in PA Personal property in Pennsylvania .................... $
(if not domiciled in PA Personal property in County .............................. $
Value of real estate in Pennsylvania ........................................................................................ $ 500,000.00
Total............. ....... ......... ........ ...................:.. ................................... ............... ........ $ 502,500.00
Real Estate situated as follows: 1420 CENTER ROAD, NEWVILLE, P A 17241
Wherefor, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in
the appropriate fonn to the undersigned:
Typed or printed name and residence
HAMIL TON C. DAVIS
P.O. BOX 40 SHIPPENSBURG PA 17257
SUSAN BEIDEL
9388 MOWERSVILLE ROAD NEWBURD PA 17240
RW-1
J 7- ~I ~ 9
21-01-1052
Oath of Personal Representative
Commonwealth of Pennsylvania
County of CUMBERLAND
The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true
and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the
Decedent, Petitioner(s) will well and truly adminis~er the e ale ace 1"'9 to law. 9- . ~
Sworn to and affirmed and subscribed _ r..1
Hamil on c. vis
before me this 15th day of
NOVEMBER 1~2001
'ma "( ~li~
~~~
Susan Beidel
DECREE OF REGISTER
Estate of ELWOOD R GUTSHALL. SR
also known as
Deceased
No. 21-01-1052
Date of Death: NOVEMBER 2, 2001
Social Security No: 204-03-3372
AND NOW, Nn\lRMR"RR 16 ,)f:82001 ,in consideration of the Petition on the
reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters iii Testamentary 0 of Administration
are hereby granted to HAMIL TON C. DA VIS AND SUSAN BEIDEL
((c.t.a., d.b.n.c.t.; pendente lite; durante absentia; durante minoriate)
in the above estate and that the instrument(s), if any, dated FEB. 26,1993
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
Letters ....... ......................... ....
Short Certificates(s) ...............
Renunciation ..........................
Extra Pages (
) ...............
.. ...... ..... "........ ... ... ................. *' ............
I. T .R. .......... ...................... ......
JCP Fee .................................
Inventory ......................... .......
Other .... .......... .... ....................
$
375.00
'rnn~t c. 4.~ n.. p,g. <1~
Register of Wills
$
$
$
$
$
$
$
$
30.00
5.00
90.00
-J/~ r#/ r Jf) ·
AIt.Omey:~~D;~
1.0. No: 10264
Address: P.O. BOX 40
SHIPPENSBURG
5.00
PA 17257
TOTAL .............................$ 505.00
Telephone: 717 532-5713
DATE FILED:
NOV. 16,2001
05.805 REV 9/86 fil d "
This is to certify that the information here given is correctly copied fro~ an original certificate of death dul~ 1 e Win me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filmg.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
p
7714417
~'-~'~~~~
Local Registrar
Fee for this certificate, $2.00
HOV
6 2001
No.
Date
HTOS.1'3 R.". 2187
COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
"'T
NT
II(
NAME Of DECEDENT If... ..."""". ...,
SEX
STATE 'II.E NUMBER
SOCIAL SECUA'TV NUMBER
DATE Of ()(.ATH ,M"",,,. 0.,. ._,
L Elwood R. Gutshall
AGE (Last ~Y) UNDER' vv.A UNDER 1 DAY
~ Days -... l Minlrt..
Cumb kL.
DECElIENl'S USUAL OCC\IMIOH
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State 01 'eroql CounttYI
2, male 3.204 -03 -3372
P~E Of DEIITH ICl>etk """" <>re -- _ "'..''''',.....'''' _ _,
HOSPITAl.: OTHER:
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4.Nov" 2
2001
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WIltS DECEDENT E'tIEA IN
U.S. ARMED FORCES?
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1420 Center Rd
,..Newvi lIe, Pa"
r:R'HER'S NAME (Filii. _. LaoI)
lIECIDENl'S
ACTUAL
RISlDENCE
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If. MRT I: E""" ilia -.... injurieao< C4)mp1ica'_ _" r:avsed 'lie delrll. 00 "","nt., 1M _ 0\ dyinQ. suell ".Irelia. or '"OP;'lIIory """'. slloetc or lie." '";/ut.
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WERE AUlOPSY r:INOINGS MANNER OF Df:ATH
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COMP\ETION 0#' CAuSE .......11 ~ 0
OF DEATH? Horncicle
-... 0 f'wnd;ng -......- 0
.....0 NoD Suicide 0 CouklIlOl De dIlllfmlned 0
DATE 0#' INJURY
(M""... Day. _I
TIME Of INJURY
INJURY lIT WORK? DESCRIBE HOW INJURY ClCCUAAED.
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To the bNt of my ImowledoA_ de.'" Gee,,"," at......... _f., and place. and due to lb. eauMf.) and manne, as Itateel.. . . . . . . . . . . . . . . . . . . . . . . . .
'IIEmCAlDAIIINIlAlCOAOHER
o..1f>e~. o'o.....I...llon and/or Investlgallon, In my opinion, d..,,, occurr." ot '''.lIm., d.'., and plac.. _ duo 10 IIle c.U"(S)lnd
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REGISTRAR'S SIGNATURE ANO NUIooI~ _ C'::>
33. ~ \\. ~~~
32.
DIITE FILED (looIonth.
.'7.. I
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I .,
LAST WILL AND TESTAMENT
I, ELWOOD R. GUTSHALL, SR., of Lower Mifflin Township,
Cumberland County, PA, declare this to be my Last will and
Testament and revoke any will or Codicil previously made by me.
ITEM I :
I direct that all my just debts and funeral
expenses, including my gravemarker and all expenses of my last
illness, shall be paid from my residuary estate as soon as
practicable after my decease as a part of the administration of
my estate.
ITEM II:
I bequeath those articles of my household
furni ture and furnishings and those articles of my personal
effects and personal property as set forth in a separate
memorandum, which, if I prepare such, I shall place with my will
or deposit with my attorney, to the persons therein designated.
ITEM III:
I give and bequeath to my two sons, ELWOOD R.
GUTSHALL, JR. and DAVID W. GUTSHALL, or the survivor of them,
any and all farming equipment, machinery and tangible personal
property heretofore utilized by me in my farming business.
ITEM IV: If I have not done so prior to my death, I give
and devise the houses and lots (and I direct my Executors to
accomplish the subdivisions necessary herefor) hereinafter
identified, as follows:
A. The house and a lot of approximately 10 acres, (inclUd-
ing all residential use property but excluding all barns
or other farming structures) from the farm I commonly refer
I
~
~
. .
to as the "Home Farm" (which farm was purchased in 1946 from
Martha Ellen Gutshall's Trustee) to my son, DAVID W.
GUTSHALL. This bequest is subject to the right of occupancy
of my wife, EDNA M. GUTSHALL, and my sister, LOREDA
GUTSHALL, for so long as they wish.
B. The house and a lot of approximately 10 acres,
(including all residential use property but excluding all
barns or other farming structures) from the farm I commonly
refer to as the "Nelson Farm" (which farm was purchased in
1969, from G. Dewey Nelson & Elsie C. Nelson) to my son,
ELWOOD R. GUTSHALL, JR.
C. The house and a lot of approximately 10 acres,
(including all residential use property but excluding all
barns or other farming structures) from the farm I commonly
refer to as the "Weast Farm" (which farm was purchased in
1948 from Theodore T. Weast) to my daughter, SANDRA L.
GUTSHALL.
ITEM V: I make the following specific bequests:
A. The sum of $2,500.00 as an endowment to the Cemetery
Fund of the Center Lutheran Church, the interest from this
gift (and the prior gift made during my lifetime) are to be
used for care and upkeep for the cemetery in general and the
Gutshall family gravesites in particular.
B. The sum of $10,000.00 to my nephew, RICHARD (DICK)
2
~
~'
~.
.
GUTSHALL, the son of my sister, LOREDA GUTSHALL.
If my
nephew, RICHARD (DICK) GUTSHALL predeceases me, this gift
shall lapse and the sum hereunder bequeathed shall instead
pass under either ITEM VII or ITEM VIII hereinafter.
C. If my sister, LOREDA GUTSHALL, survives me, the sum
of $10,000.00 to my Trustees hereinafter named, to be held
by such Trustees, as Special Trustees, IN TRUST, for the
benefit of my sister, LOREDA GUTSHALL, for the following
uses and purposes and under the following terms and
provisions:
1. No payments shall be made from this Trust of either
income or principal until Trustees shall have taken into
consideration all of my sister, LOREDA GUTSHALL's
available other assets and sources of income, including
entitlement to benefits or services from any local, state
or federal government or agency (or from any private
agency) .
2. During the life of my sister, LOREDA, all payments
from this Trust which go to the benefit of LOREDA are to
be direct payments to the person or entity supplying goods
or services to him at the request of the Trustees.
3. During the life of LOREDA, no portion of this Trust,
either income or principal,
shall be subject to
anticipation, pledge, assignment or obligation of LOREDA
3
nor be
subject to any reimbursement,
execution,
attachment, levy or sequestration or any other claims of
or interference from the creditors of LOREDA or the estate
of LOREDA or of anyone who may be obligated for the
support
of
LOREDA,
including
any
government
or
governmental agency or private agency which has provided
benefits or services to LOREDA.
4. During the life of LOREDA, no portion of the
principal of this Trust, and for so long as there exists
any claim against LOREDA for reimbursement by any
creditor, no portion of the income of this Trust, shall be
or be able to be used to provide basic food, clothing and
shelter for LOREDA (nor be able to be converted for such
~
~
......
~
items) but rather to provide LOREDA which extra and
supplemental care, maintenance, comfort, happiness and
education in addition to and over and above her basic
support.
To this end, the Trustees may provide such
resources and experiences as will contribute to and make
LOREDA's life as pleasant, comfortable and happy as is
feasible. Nothing herein shall preclude the Trustees from
purchasing those services and items which promote LOREDA's
happiness, welfare and development, including, but not
limited to, vacation and recreation trips away from places
of residence, expenses for traveling companions if
4
requested
or
necessary,
entertainment
expenses,
supplemental medical and dental expenses, social services
expenses, transportation costs, private room, telephone
and television services, a mechanical bed, an electric
wheelchair, personal care services, and the like.
5. During LOREDA's life should the existence of this
Trust disqualify her from eligibility for substantial
governmental or private aid or benefits or services or
should any interest of LOREDA hereunder in the principal
while undistributed and in the possession of the Trustees
be subject to attachment, execution, sequestration or
reimbursement by any creditor, assignee, subrogee or
provider of aid, benefits or services to or for LOREDA,
then this Trust may, in the discretion of the Trustees, be
~
~~
,
terminated and the then remaining principal and any
accumulated and undistributed income be distributed to
those persons (other than LOREDA) who would be entitled to
LOREDA's share of my estate pursuant to the provisions of
ITEM VIII of my will had LOREDA predeceased me. This is
because it is my intention in executing this Trust to
provide for the comfort and happiness of LOREDA without
interfering with, reducing or disqualifying her from aid,
benefits or services she would otherwise be entitled to
and to maximize the ultimate distributive shares for all
5
of my ultimate beneficiaries. Testator does hereby
specially waive, renounce and disclaim any rights which
he, his heirs and assigns, and any other person or entity
may otherwise have to seek invasion of the assets of this
Trust pursuant to any statute of any jurisdiction.
6. Upon the death of LOREDA, this Trust shall terminate
and all principal and any accumulated and undistributed
income shall be added to and distributed, as a part of the
Trust created pursuant to the provisions of ITEM VIII of
this my will.
ITEM VI: I give and bequeath all of my tangible personal
property (not including cash or securities and not including any
tangible personal property utilized by me in any business,
including farming, and not including any items bequeathed above)
including, without limitation, personal effects, household
furniture and furnishings, automobiles, and the like, together
with any policies of insurance in effect at the time of my death
applicable thereto, including any prepaid premiums thereon, to
my wife, EDNA M. GUTSHALL, if she survives me by thirty (30)
days. Should my wife, EDNA M. GUTSHALL, predecease me or die on
or before the thirtieth day following my death, I bequeath such
tangible personalty and the insurance thereon as constitute
household goods and furniture and furnishings in my residence to
my son, David, if he survives, and the balance, if any, to such
6
of my children as are living on the thirty-first day after my
death to be divided among them by my executor as nearly as
possible in equal shares in such manner as they may agree upon
or, failing agreement for any reason whatsoever, then in such
manner as my executor shall determine, giving due regard for
their personal preferences. I hereby direct that the costs of
moving, shipping or otherwise transporting any such items
bequeathed hereunder or in accordance with ITEM II above shall
be paid by my Executors as a part of the cost of administration
of my estate.
ITEM VII: If my wife, EDNA M. GUTSHALL, survives me (and
I direct that for the purpose of this ITEM of my will she shall
be deemed to have survived me unless it appears unmistakably
~ that she predeceased me), and if the Federal Estate Tax due
because of my death will be reduced by making this gift for her
^ benefit, I devise and bequeath to my trustee (s) hereinafter
named as trustee(s) of a separate trust for my wife's benefit,
IN TRUST, the least amount (based upon values as finally
determined for Federal Estate Tax purposes) as shall be needed
for the Federal Estate Tax unlimited marital deduction to reduce
the Federal Estate Tax to its lowest possible figure after full
use of all other deductions and credits allowable in calculating
the Federal Estate Tax, except that such amount shall be
calculated without regard to the augmenting of my taxable estate
7
~
~
by reason of generation-skipping transfers and without regard
for any credit for state death taxes that would not otherwise be
payable. Accordingly, I direct that:
A. The amount of this gift shall be undiminished by any
income, estate, succession, legacy, death, inheritance, or
any generation-skipping tax or any interest or penal ties
thereon.
B. The amount of this gift shall take into consideration
the value of any property, including property or interests
in property under those provisions of this will, by rights
of survivorship, by operation of law, by insurance, annuity,
or endowment contract or otherwise, which my wife, EDNA M.
GUTSHALL, has received prior to my death or at my death will
receive other than pursuant to this ITEM VII, which is
includable in my gross estate for Federal Estate Tax
purposes and with respect to which the marital deduction or
any similar benefit is allowable.
c. The amount of this gift shall also take into
consideration the use of any deductions (other than the
marital deduction), exclusions, exemptions or credits
available to reduce the Federal Estate Tax to the lowest
possible figure.
D. No property ineligible for the marital deduction, or
any similar benefit, shall be distributed to this gift for
8
my wife, EDNA M. GUTSHALL, pursuant to this ITEM VII.
E. Either cash or investments or both may be allocated to
the gift under this ITEM VII.
F. Any property allocated under this ITEM VII in kind
shall be valued at the value at which it is finally included
in my gross estate for Federal Estate Tax purposes, provided
that the aggregate market value thereof on the date of
allocation (plus the value as finally determined for Federal
Estate Tax purposes of all other property qualifying for the
marital deduction) is at least equal to the dollar value of
the marital deduction as finally determined for Federal
Estate Tax purposes.
G. My wife, EDNA M. GUTSHALL, shall be paid the entire
net income from the principal in such periodic installments
as my trustee shall find convenient, but at least as often
as quarterannually.
H. My wife, EDNA M. GUTSHALL, is hereby given power to
appoint by will to her estate or to others, in such manner
and for such estates as she may appoint, exercisable only
by specific r~ference by her alone and in all events over
the principal of this trust.
I. My wife, EDNA M. GUTSHALL, is hereby given a power to
appoint from time to time during her lifetime, to any of my
then living issue, either outright or in trust, such amounts
9
of the principal of this trust as she in her sole discretion
shall designate by written instrument delivered to my
trustee during her lifetime with specific reference hereto.
J. As much of the principal of this trust as my trustee
may from time to time, in its discretion, think advisable
for the support of my wife, EDNA M. GUTSHALL, and for the
protection and preservation of her property or during
illness or emergency shall be either paid to her or else
applied directly for her benefit by my trustee.
K. If my wife, EDNA M. GUTSHALL, shall fail, either
wholly or in part, to exercise effectively the power of
appointment created in either paragraph H. or I. hereof, the
unappointed principal shall be added to, and thereafter
treated as part of, the principal of my residuary estate
passing under ITEM VIII hereof.
L. If any provision of my will shall result in depriving
my estate of the marital deduction for Federal Estate Tax
purposes, such provision is hereby revoked and my will shall
be read as if any portion thereof inconsistent with
allowance of the marital deduction for Federal Estate Tax
purposes is null and void.
ITEM VIII: I devise and bequeath the residue of my estate
of every nature and wherever situate, including property over
which I shall have any power of appointment other than any such
power given to me in any will or intervivos trust of my wife,
10
~
~
EDNA M. GUTSHALL, to my trustee hereinafter named, IN TRUST, for
the following uses and purposes:
A. To pay the net income therefrom to my wife, EDNA M.
GUTSHALL, for and during her lifetime.
B. As much of the principal of this trust as my trustee
in its sole discretion may from time to time think advisable
for the support of my wife, EDNA M. GUTSHALL, and for the
protection and preservation of her property or for the
support and education of my children or grandchildren,
(including
education,
college
both
graduate
and
undergraduate), or during illness or emergency, shall either
be paid to her or them or else applied directly for her or
their benefit by my trustee after taking into account her or
their other readily available assets and sources of income.
c. My trustee may apply the net income of this trust for
the support of my wife, EDNA M. GUTSHALL, should she by
reason of age, illness or any other cause in the opinion of
my trustee be incapable of disbursing it.
D. In addition to the above provisions, my wife, EDNA M.
GUTSHALL, shall have the power to direct my trustee to pay
to her or to apply out of principal in each year including
the year of my death and the year of her death an amount not
in excess of the greater of Five Thousand ($5,000.00)
Dollars or Five (5%) percent of the then aggregate value of
11
~
the trust principal. This power is noncumulative and can be
exercised only by an instrument in writing intended to take
effect during her life, signed by my wife, EDNA M. GUTSHALL,
and delivered to the trustee.
E. Upon the death of my wife, EDNA M. GUTSHALL, or upon
my death if she should predecease me, the then remaining
principal and any undistributed income shall be distributed
as follows:
1. One half (\) thereof, but not less than One Hundred
Twenty-five Thousand Dollars ($125,000.00), nor more than
Two Hundred Thousand Dollars ($200,000.00), shall be
divided equally among my five daughters, BARBARA A. CLINE,
MARGARETTTE C. GILLIAM, NENA E. CHAPMAN, ANNETTE L.
GUTSHALL and SANDRA L. GUTSHALL, in equal shares, per
stirpes. Should any of my daughters predecease the
survivor of my wife and me, but leaving issue who do so
survive, then that issue shall receive, per stirpes, the
share that such predeceased child would have received had
she so survived. The share for any daughter who shall
predecease the survivor of my wife and me, and who shall
leave no issue shall lapse and be added to the shares of
those of my daughters who do so survive or those who have
predeceased but left issue who do so survive, per stirpes.
2. The remainder thereof to my two sons, ELWOOD R.
12
GUTSHALL, JR. and DAVID W. GUTSHALL, in equal shares.
Should one (either one) of my two sons predecease the
survivor of my wife and me, but leaving issue who so
survive, the issue of such predeceased son shall receive,
per stirpes, a sum equal to the sum payable to each of my
daughters pursuant to Paragraph E. 1. above, and the
remainder shall be distributed to my surviving son.
3. If at the death of the survivor of me and my wife,
both of my sons, ELWOOD R. GUTSHALL, JR. and DAVID W.
GUTSHALL, shall be deceased, then all of the assets
distributable under this Paragraph E, shall be
distributable to such of my issue, per stirpes, who shall
be living at the time of the death of the survivor of my
wife and me, subject to the possible continuing trust as
is specified in Paragraph E.4, below.
4. If any person entitled to receive a distribution
hereunder shall not have attained the age of thirty (30)
years then such share or distribution shall be held by my
Trustee in a separate and continuing trust to be
administered and distributed in accordance with the
provisions hereinafter set forth.
a. During the minority of each such person, my
Trustee shall distribute so much of the net income and
principal of the trust to or for the benefit of such
13
person as my Trustees in their sole discretion shall
deem advisable for the support, education and health of
such person and for the protection and preservation of
his property. Any income not so distributed shall be
accumulated, invested, administered and distributed as
a part of the principal.
b. Upon such person's attaining the age of eighteen
(18) years or upon the death of the survivor of my wife,
EDNA M. GUTSHALL, and me if such person shall then be
over the age of eighteen (18) years, my trustee shall
distribute the net income of such person's trust to him
or for his benefit during his life. Such person shall
be entitled, during his lifetime, to withdraw sums of
~
,
~
principal from his trust in
accordance with
the
following formula:
(1) At any time after
attaining the age
of
twenty-five (25) years and prior to attaining the age
of thirty (30) years, such sums as shall not exceed
one half (1/2) of the market value of the principal as
constituted on his twenty-fifth (25th) birthday or on
the creation of his separate trust, whichever shall
last occur;
(2) At any time after attaining the age of thirty
(30) years, any and all principal remaining.
14
, I
(3) Upon the death of any person, his trust shall
terminate and the then remaining principal shall be
distributed, per stirpes, to his then living issue,
or, if there shall be no such issue, to my then living
issue, per stirpes.
F. To my two sons, ELWOOD R. GUTSHALL, JR. and DAVID W.
GUTSHALL, or the survivor of them, I grant the first option
to purchase any or all of the farm real estate owned by me
or my trustees (either solely or as a co-tenant, including
undivided fractional interests) at the time of my death, the
purchase price to be the lesser of the fair market value of
such real estate determined by appraisal (which appraisal
shall exclude from such value any leasehold improvements
made upon the farm real estate by my sons or either of them)
or the value at which the farm real estate is included in my
gross estate for Federal Estate Tax purposes (or included in
my estate for Pennsylvania Inheritance Tax purposes if there
be no Federal Estate Tax inclusion) but not less than the
sum of One Hundred Seventy-Five Thousand Dollars. The
purchase price of such real estate shall be payable upon
such terms and at such interest rate and collaterally
secured in such manner as may be from time to time
determined by my Executors and Trustee(s) to be reasonable,
giving due consideration to such circumstances as the amount
15
of principal, the prevailing interest rates in the
agricultural business community for both borrowing and
investing, the state of the economy in general and in
respect to farming in particular, and the ability of my sons
to pay the price and interest, provided, however, that such
terms should require the payment of a proportionate part of
the price upon the sale by them of any of the real estate
to any unrelated third party. until the purchase price is
paid in full, the trust herein established may continue and
the trustee(s) shall distribute to the beneficiaries so much
of the income and principal as is from time to time received
and available for distribution free of trust except as
provided to the contrary in sub-paragraph E.4 above.
ITEM IX: I appoint his or her parent or guardian and
FARMERS TRUST COMPANY of CARLISLE, PA, Guardian of any property
which passes outright either under this will or otherwise to a
minor and with respect to which I am authorized to appoint a
Guardian and have not otherwise specifically done so, provided
that this appointment of a Guardian shall not supersede the
right of any fiduciary in its discretion to distribute a share
where possible to the minor or to another for the minor's
benefit. Such Guardian shall have the power to use principal as
well as income from time to time for the minor's support and
education (including secondary, college education, both graduate
16
and undergraduate, professional and other education) without
regard to his or her parent's ability to provide for such
support and education, or to make payment for these purposes,
without further responsibility to the minor or to the minor's
parent or to any person taking care of the minor.
ITEM X: All Federal, state and other death taxes payable
because of my death (but not including any increase in federal
estate tax resulting from excess retirement accumulation under
section 4981(d) of the Internal Revenue Code and not including
any generation-skipping transfer tax for which I may be liable
as transferor under section 2603(a) (3) of the Internal Revenue
Code), with respect to the property forming my gross estate for
tax purposes, whether or not passing under this Will, including
any interest or penalty imposed in connection with such tax,
shall be considered a part of the expense of the administration
of my estate and shall be paid out of that portion of my
residuary estate under ITEM VIII, without apportionment or right
of reimbursement. I direct that any increase in Federal Estate
Tax resulting from application of Section 4981(d) of the
Internal Revenue Code be paid by the recipient of such
distribution and I direct that any generation-skipping transfer
tax for which I may otherwise be liable be paid from the
property constituting such transfer. In addition to other
powers vested in my Executor(s) by law or other provisions of my
17
Will, I hereby authorize and empower my Executor(s) to (1)
allocate any of my unused federal generation-skipping transfer
tax exemption to any property of which I am the transferor for
the purposes of such tax (whether or not passing under this
will); (2) exclude any such property from any such allocation;
and (3) make any related election, all as they in their sole and
conclusive discretion deems most advantageous and equitable. I
direct that no party in interest to the transfer of any such
property shall have any claim against my Executor(s) or my
estate or any claim for equitable reimbursement or any other
cause.
ITEM XI: My Executors, Trustees and Guardians, whether
masculine, feminine, corporate, singular or plural, (herein
sometimes referred to as "fiduciaries" or "fiduciary") shall
have the following powers in addition to those vested in them by
law and by other provisions of my will applicable to all
property, whether principal or income, including property held
for minors, exercisable without court approval, and effective
until actual distribution of all property:
A. Any fiduciary hereunder may renounce or resign at any
time with or without cause.
B. No fiduciary shall be required to file bond, execute
any instrument appointing anyone to accept service of
process, or file inventories or accounts of any kind, except
as ordered to do so by a court of competent jurisdiction or
18
release of such requirements by a testator.
c. If there is no corporate fiduciary acting hereunder,
my Executor or Trustee may designate a corporation
(regardless of where organized or headquartered) with
fiduciary powers to act as agent or custodian hereunder, may
delegate to it such duties as may be appropriate (including
investment recommendation duties), may pay to it reasonable
compensation for its services, and may discharge it with or
without cause.
D. To retain any or all of the assets of my estate, real
or personal, including stock of any corporate fiduciary,
without regard to any principal of diversification or risk.
E. To invest in all forms of property, including stock,
common trust funds, and mortgage investment funds whether
operated by my fiduciary or others, without restriction to
investments authorized for Pennsylvania Fiduciaries, as they
deem proper, without regard to any principle of
diversification or risk.
F. To sell at pUblic or private sale, to exchange, or to
lease for any period of time, any real or personal property
and to give options for sales, exchanges or leases, for such
prices and upon such terms or conditions as they deem
proper.
G. To allocate receipts and expenses to principal or
19
income or partly to each as they from time to time think
proper in their sole discretion, but in no event shall the
income of the marital deduction trust be reduced by the
exercise of this power.
H. To borrow from or to sell to my Trustee even though
such Trustee may be my Executor.
I. To cause the title to any property held hereunder to
stand in the name of a nominee or nominees.
J . To repair, al ter or improve any real or personal
property; to borrow money, including the right to borrow
money from any fiduciary hereunder, and to pledge, mortgage,
or create a security interest in any property held by them
as security therefor, and to make loans, secured or
unsecured, for such purposes and upon such terms and
conditions as they may deem advisable, including loans to my
estate, with or without interest, for any purpose
whatsoever, and to exercise options of any kind.
K. To subscribe for or to exercise options for stocks,
bonds or other investments; to join in any plan of lease,
mortgage, merger, consolidation, reorganization, foreclosure
or voting Trust and to deposit securities thereunder; to
vote securities in person or by proxy, in such connection to
delegate discretionary powers; and generally to exercise all
the rights of security holders or employees of any
20
corporation.
L. To compromise, submit to arbitration or release any
claim of my estate or any Trust hereunder against others and
to pay, compromise, or submit to arbitration any claim of
others against my estate or any Trust hereunder.
M. To exercise any law-given option to pay death taxes in
installments, the payment of interest due on such
installments to be a charge against principal.
N. To exercise any law-given option to treat
administrative expenses either as income tax or as estate
tax deductions, without regard to whether the expenses were
paid from principal or income, without regard to whether the
size of the marital deduction share created in ITEM VII
hereof will be increased thereby, and without requiring
reimbursement.
o. To receive other property of any type acceptable to
the Trustee, including, but not in way of limitation, life
insurance proceeds, which may be devised, bequeathed,
assigned, granted, conveyed or made payable to the Trustee
by any other person, to be added to and administered in
accordance with the then applicable provisions of the Trust
or Trusts hereunder; provided, however, if more than one
Trust is then being administered hereunder, such other
person may specify, in the instrument of transfer, among
21
, \
which Trusts, and in what proportions such property shall
be allocated.
P. To treat the entire trust estate as a common fund for
the purpose of investment, notwithstanding any provision
herein for division thereof into shares or separate Trusts.
Q. Any Trust beneficiary will have the right at
reasonable times to request of and receive from the Trustee
a complete written accounting of such matters pertaining to
the administration of the Trust as are pertinent to that
benef iciary . In the Trustee's discretion, income tax
returns of the Trust and other relevant information may be
used to satisfy such request.
R. In making distribution of my estate, my Executor (and
in making distribution of any Trust, my Trustee) is hereby
granted the power to make non-prorata distribution of assets
in kind.
s. My Trustee in addition to other powers granted shall
have the authority to purchase life insurance on the lives
of any or all beneficiaries of the Trust. In addition,
specific authority or power is granted to pay premiums on
existing policies as well as those purchased after the
creation of the Trust even though said policies may not be
owned by or payable to the Trustee as beneficiary. Premiums
may be paid from the income of the Trust estate or, if
22
necessary, from principal.
T. Should the principal of any Trust herein provided for
be or become so small that, in the Trustee's discretion,
establishment or continuance of Trust is inadvisable, my
Trustee or my personal representative may make immediate
distribution of the then remaining principal and any
accumulated or undistributed income outright to the person
or persons and in the proportions they are then entitled to.
If any such person is then a minor, distribution may be made
to that person's guardian, or to a person selected by the
Trustee to be custodian for such person until the age of
twenty-one (21) years under the Pennsylvania Uniform Gifts
to Minors Act.
U. My fiduciaries, generally, shall have full power and
authority to exercise all rights and privileges appurtenant
to any property held by my fiduciaries, and to execute and
deliver any and all instruments which may be necessary or
expedient in the exercise of the powers granted herein;
provided, however, that no Trustee hereunder shall have any
power in the administration of the Trust created under ITEM
VII hereof which would in any way disqualify that Trust for
the purposes of' the marital deduction afforded by the
Federal Estate Tax Laws.
V. The situs of any Trust created hereunder shall be in
23
~
~
, ,
the County of Cumberland, and state of Pennsylvania, and all
questions pertaining to the construction or validity of the
provisions of this instrument shall be governed by the laws
of that state. Despite the foregoing, the Trustee may, at
any time and from time to time, change the situs of any
Trust created hereunder as the Trustee in his sole
discretion deems desirable for the benefit or security of
this Trust. The Trustee may elect (or decline to elect) the
law of a different jurisdiction and thereafter the court of
such other jurisdiction shall have the power to effectuate
the purposes of this instrument to such extent. The Trustee
may change the situs of any Trust created hereunder, and may
change the situs of one Trust without changing the situs of
other Trusts created hereunder. This is a continuing power
which will not be exhausted by its use. The determination
of the Trustee as to the change of situs shall be conclusive
and binding on all persons interested or claiming to be
interested in any Trust hereunder.
W: If there are co-fiduciaries serving hereunder, they
may delegate any and all management duties and
responsibilities to one of them. My co-fiduciaries may, for
example, designate one of them to maintain a bank account or
accounts, and in that instance the signature of only that
fiduciary shall be required to open and maintain such
24
. .
account, to deposit funds to such account and to write
checks on such account.
X: The individual fiduciaries shall have jointly with the
corporate fiduciary all the powers given to the fiduciaries.
Y: In the event of any disagreement between or among my
fiduciaries, the decision of a majority of my fiduciaries
shall control. No fiduciary shall be liable for any loss
resulting from a decision in which that fiduciary did not
join.
z: It will be sufficient authority for any person to deal
with any successor or substitute fiduciary if the successor
delivers to that person a signed written statement that the
predecessor fiduciary is either deceased, has resigned or is
because of some disability unable to act or continue to act
and that he or she is the duly appointed successor
fiduciary. Such authority will remain in effect until such
time (if any) that the predecessor fiduciary gives written
notice that it is no longer effective. During the interim,
acts taken pursuant to such authority will be valid as if
taken by or with the predecessor fiduciary directly.
AA. In establishing the inability of a fiduciary to act
or continue to act hereunder, the statements of two
licensed doctors of medicine shall be sufficient to
establish such incapacity and third persons are protected
25
, ,
~
~
in relying upon such statements without any further act or
notice. No further act on the part of any party hereto or
of any court shall be necessary to vest in a successor
fiduciary the fiduciary powers and duties in the
supervision and management of the trust and/or estate.
BB. To continue the operation of any business in which
I may be interested or engaged at the time of my death
(regardless of the form or organization of any such
business, whether the same be a sole proprietorship, a
partnership or a corporation in which I own all or a
substantial portion of the stock and including any farming
business and the rental of farm land which I may own,
either solely or as a co-tenant, including undivided
fractional interests), which business or an interest in
which shall be received by my fiduciary, subject to the
terms of any agreement I may have made for the sale of
such business or interest or any assets thereof, until
such time as my respective fiduciaries deem it advisable
to sell, liquidate or distribute the same in kind. My
fiduciaries shall have all the rights and powers in
connection with such business as I had when living,
including by way of example and not limitation the powers
to operate or join in the operation thereof as a going
concern, the right to change the form of any such business
26
. I
by the reorganization or incorporation thereof, or the
formation or re-formation of a general or limited
partnership with respect thereto, and also including the
right to invest in any business or make agreements for the
utilization in any business or lease to or in conjunction
with any business the property of my estate or any trust
hereunder for such periods of time and upon such terms and
conditions and to liquidate or sell the same or any part
thereof, all as my respective fiduciaries shall deem
advisable for the best interests of my estate and of the
beneficiaries thereof, without any liability for loss
resulting from the operation of such business except where
such loss is the result of gross negligence or fraud on
the part of the particular fiduciary.
cc. In connection with the continued operation of any
business, my fiduciaries shall be entitled to receive such
additional compensation as may be commensurate therewith.
My fiduciaries are specifically authorized and empowered
to engage the services of such persons as may be
reasonable necessary or desirable to provide legal,
accounting and business management expertise to or for
said business and to engage employees and agents therefor
and to agree for the compensation of said persons in
addition to the additional compensation of my respective
27
ITEM XII: I appoint my accountant, SUSAN BEIDEL, my
attorney, HAMILTON C. DAVIS, and FARMERS TRUST COMPANY of
CARLISLE, PA, Executors of this my Last will.
ITEM XIII: I appoint my accountant, SUSAN BEIDEL, my
attorney, HAMILTON C. DAVIS, and FARMERS TRUST COMPANY, Trustees
of any trusts created by this my Last will.
ITEM XIV: I direct that my Executors, Trustees or
Guardians or their successors shall not be required to give bond
for the faithful performance of their duties in any
jurisdiction.
ITEM XV: My corporate fiduciary shall be entitled to
compensation based upon its regular schedule of fees for such
services in effect from time to time during the period over
which its services are performed.
ITEM XVI: My individual fiduciary shall be entitled to
reasonable compensation for his or her services rendered from
time to time unless different compensation has been provided for
in a separate letter of agreement.
ITEM XVII: I specifically give unto my Attorney, HAMILTON
C. DAVIS, ESQUIRE, or should he be unable or unwilling to act,
my accountant, SUSAN BEIDEL, as the case may be, in his or her
sole discretion, the right and authority to revoke the
appointment of any corporate fiduciary designated in my will or
in any Codicil thereto, provided that he or she simultaneously
appoint 'a substitute corporate fiduciary.
29
,- i
fiduciaries provided for above.
DO. If the assets of any Trust hereunder consist of any
interest in residential real estate, whether it be a full
fee interest; a leasehold interest; a fractional interest;
a life tenancy or a remainder interest; the right to
income from such trust shall include the right to
possession of such residential real estate (and if the
income beneficiary is my wife, she shall have the right to
share that possession with such other members of my family
as she shall determine). The costs of obtaining,
maintaining, insuring, repairing and/or replacing such
real estate shall be considered appropriate costs to be
paid by Trustees and shall be allocated to income or
principal in accordance with the character of the cost
paid. Should my wife be residing on a permanent basis
(temporary absences for vacations and the like not
considered) in such residence, Trustee shall consult with
my wife prior to sale or other disposition of such
residential real estate, and shall not dispose of such
residential real estate without the consent of my wife or
her agreement concerning a substitute or replacement
residence. Trustee is authorized to execute and deliver
such Deeds, assignments or other documents as may be
necessary and desirable to effectuate the transfer of
ownership of any interest in any real estate.
28
, \
.. .
ITEM XVIII:
The interests of the beneficiaries hereunder
shall not be subject to anticipation or to voluntary or
involuntary alienation.
IN WITNESS WHEREOF, I hereunto set my hand and seal to this
my Last will and Testament,. written on thirty-one (31) sheets
of paper, dated this 26'+:1 day of ):'e/DW'"c.'\e;tAy
/
~!:!tL~
, 1993.
( SEAL)
The preceding instrument, consisting of this and thirty
(30) other typewritten pages, each identified by the signature
or initials of the Testator, was on the day and date thereof
signed, published and declared by the Testator therein named, as
and for his Last Will, in the presence of us, who, at his
request, in his presence, and in the presence of each other have
subscribed our names as witnesses hereto.
~~ c4~
v
residing at
tJ €-U/v,. ~ J f:ite
./
,jJ r: J
o')()1.4, U. ~Ltj-,W/Ji-Ul~ residing at
I (I
S), ffX?lJ/r /;V:J ~
fA
30
i .
,.
", , ,
COMMONWEALTH OF PENNSYLVANIA
SSe
COUNTY OF CUMBERLAND
I, ELWOOD R. GUTSHALL, SR., the Testator whose name is
signed to the attached or foregoing instrument, having been duly
qualified according to law, do hereby acknowledge that I signed
and executed the instrument as my Last Will; and that I signed
it willingly and as my free and voluntary act for the purposes
therein expressed. ~ 2. ~
f1 :fL EAL)
ELWOOD R. GUTSHALL, R.
Sworn to or affirmed and acknowledged
before me by 5/ wjJlJ~ t? 6(,f,-Is/.~ fi;. the
Testator, this ..2'+A. day of
~~-/r"'''--V , 1993. _._--~" -.........-.-
t:-"" _ ~ I f.j'L;
/ VELDA M. 5t1\5E,' r'10{J.ry Public
/. ) /' Shippensbur:5 Bom, Cumberland Co., Pa.
VJ, , ~- My Commission Exp:res April 16, 1994
Notary Public
COMMONWEALTH OF PENNSYLVANIA
SSe
COUNTY OF CUMBERLAND
We, Hf/m/l.-T1J,J C. tJAtJ/S and /-DIS;J. 50,-L(:7J13Ct2-C~,
the witnesses whose names are signed to the attached or
foregoing instrument, being duly qualified according to law, do
depose and say that we were present and saw the Testator sign
and execute the instrument as his Last Will; that the Testator
signed willingly and executed it as his free and voluntary act
for the purposes therein expressed; that each subscribing
witness in the hearing and sight of the Testator signed the will
as a witness; and that to the best of our knowledge the Testator
was at the time eighteen (18) or more years of age and of sound
mind and under no constraint or un~ci' L '
&'7f~ Q /LA"kif1-
Sworn to or affirmed and s~scribed to
before me by ~i Ihl\('. LlIfA./".s and
~()j oS" ,4-. So//~ -r;~,,-, witnesses, this
'&r/.. day o:c::;...-,Y' , 1993.
U~" _
Public
NOTl\R1AL SEAL
VElD/\ Nt SEASE, Notary Public
SOfO, Cumberland Co., Pa.
AF~n '^~'~.1~.I:~:~...J
N6T~\RIAL;Ei~-'1
VELDA M. SEASE, Notary Public
Shippensburg Boro, C.umb-erland Co., Pa.
l My Cornmi5s!~n Expires April 16, 1994
31
_I
_~_~~,~" INHERI~~~~~~~~ETURN L!l..,
DEPAR~~~TZ~~~;VENUE RESIDENT DECEDENT i 21 0 I 1052
________.H~~~~RG, P!-1!228:~1___._L.....___.____-_-__----.--___ _________---'_~olJ!'ITY _c()~___.'i'I:.I\~____t_llJMBE~___
----oECED-ENT's-NAMEf[Asi~FfRSf~N[fMTDDrE INftTA:Li-- ~.~------------ ---~----._-----'--~.-.--50tlA[SECDRlfY-NOMBER~~--~--~
\ Gutshall, Elwood R. , 204-03-3372
,DArrOFOEATF1(M~OO-YEAR)-------OATE ~81Rm(MM:orr-'i'EAR)~-----------i--THis-RETURN MusTsE FILED IN DUPLICATE WI'TH THE
I (I~ ~~~;~~~~ SURVIVING SP5USE'SNAME-f~;:';~~:~~M1bDIEINITIAL) I SOCiAl SEC~;f~I~1~~R~_F WILLS
IN/A, i
1181 x 1. Original Retum~----------OX2-:- SupPlemental Relum-- --- 0 X3, RemafnaerReturn[diileoTdeafnpnorto 12-=1:>-82)-
lOX 4. Limited Estate 0 X 4a. Future Interest Compromise (date of death 0 x5. Federal Estate Tax Return Required
I after 12-12-82)
o X 6. Decedent Died Testate (Attach copy 0 X 7. Decedent Maintained a Living Trust (Attach
of Will) copy of Trust)
o X 9. Litigation Proceeds Received 0 X 10. Spousal Poverty Credit (date of death between
I 12-31-91 and 1-1-95)
'tHfSSECTlON MUST BE COMPt.EtE[j;-ALl..CORI'iESPONtl~'ijCE;AND~Ot.lFI[)~XtA~
AME ,COMPLE
I Hamilton C. Davis .
FIRM NAME (If applicablej-- I
I Zullinger - Davis, PC i
:rELEPHONE N-iJMBER--~!
; 717/532-5713
I
T
! 1. Real Estate (Schedule A)
OFFICIAL USE ONLY
REV - 1510 EX ... 11-60)
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III
Q
III
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III
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B. Total Number of Safe Deposit Boxes
o X 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
ING ADDRESS
....
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00
ua.
20 East Burd Street, Suite 6
P.O. Box 40
Shippensburg, PA 17257
526,010.00 .--
363.80
OFfiCiAl USE ONLY
(1 )
(2)
(3)
(4)
2. Stocks and Bonds (Schedule B)
None
None
3. Closely Held Corporation, Partnership or Sole-Proprietorship
i '
4. Mortgages & Notes Receivable (Schedule 0)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o "1Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
(5) 6,829.04
(6) None
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(7) -0-
(8) 533,202.84
(9) 32,811.11
---
(10) 1,474.43
10. Debts of Decedent. Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
(11) 34,285.54
(12) 498,917.30
(13) 2,500.00
(14) 496,417.30
(15)
-~---
(16) 21,188.18
--_._~~--
(17) 1,868.27
(18) 1,500.00
(19) 24,556.45
---------
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)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
x .00
15.Amount of Line 14 taxable at the spousal tax rate,
or transfers under Sec. 9116(a)(1.2)
470,848.40 x .045
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16.Amount of Line 14 taxable at lineal rate
15,568.90 x .12
17.Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
10,000.00 x .15
119_ Tax Due
120. 0
.CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
>> BE SURE TO ANSWER ALL QUESnONS ON REVERSE SIDE AND RECHECK MATH <<
'V right 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
1420 Center Road
CTfy-----------N~wvill~---------.-~-------------stAfEpA-- . -ziP17241---~---
Tax Payments and Credits:
1. Tax Due (Page 1 line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
24,556.45
Total Credits (A + B + C)
(2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3)
(4)
(5)
(SA)
(5B)
0.00
Total Interest/Penalty (0 + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than line 2, enter the difference. This is the TAX DUE.
24,556.45
24,556.45
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;............................................................................. 0 ~
b. retain the right to designate who shall use the property transferred or its income;................................. 0 ~
c. retain a reversionary interest; or............................................................................................................ 0 ~
d. receive the promise for life of either payments, benefits or care?......................................................... 0 ~
2. If death occurred after December 12,1982, did decedent transfer property within one year of death without
receiving adequate consideration?................................................................................................................. 0 ~
o ~
o ~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?.......
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate properly which
contains a beneficiary designation?............... .... ................. ................................................... ........................
Under penalties of pe~ury, I deClare that I have examined this return, including accompanying schedules and statements, and to the beslOt 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.
ADDRESS
P.O. Box 40
Shippensburg, P A 17257
AODRESS
~~
l\REROTREI<TFQI;"REPRESENTi'i~--~AOORESS
avis
:~-
9388 MowersviIle Road
Newburg, P A 17240
20 East Burd Street, Suite 6
P.O. Box 40
Shippensburg, P A 17257
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 3% [72 P.S. 99116 (a) (1.1) (i)l.
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 0%
[72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exempt 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 0% [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 4,5%, 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 odor the use of the decedent's siblings is 12% [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.
.
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERIT ANCE TAX RETURN
RESIDENT DECEDENT
I
----~- ---~-~--~-~--~---
'I' F-'LENUMBE-R-- ---~----
21 - 01 - 1052
I
ESTATE OF
Gutshall, Elwood R.
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the
price at which property would be exchanged between a willing buyer and a willing seller L neither being compelled to buy or sell both having
reasonable knowledge of the relevant facts. Real property whicti is jointly-owned witn right of survivorship must tie disclosed on
schedule F.
ITEM
NUMBER
1
DESCRIPTION
VALUE AT DATE
OF DEATH
An undIvided one-half (1/2) interest as Tenant-in Common, by'virture of the deed dated December 30,
1992 and recorded in Deed Book "B", Volume 36, Page 772, in the following identified parcels of
farmlresidential real estate, situated in Lower Miffiilng Township, Cumberland County, Pennsylvania.
See attached copy of Deed. See also attached copy of Appraisal (full fair market value) of Ebener and
Associates upon which appraisal the values reported herein are based.
2
Property #1. Tax Parcel 15-05-04I3-01O House and Lot Full Value $80.000.00. Undivided 1/2 interest
as Tenants in Common $40,000.00 less 25% reduction for lack of marketability and minority discounts.
30,000.00
3
Property #2. Tax Parcel 15-05-0413-012 House and Lot Full Value $50.000.00. Undivided 1/2 interest
as Tenants in Common $25,000.00 less 25% reduction for lack of marketability and minority discounts.
18,750.00
4
Property #3. Tax Parcel 15-06-0035-001 House and Lot Full Value $60.000.00. Undivided 1/2 interest
as Tenants in Common $30,000.00 less 25% reduction for lack of marketability and minority discounts.
22,500.00
5
Property #4. Tax Parcel 15-05-04I3-010 Residue Full Value $422,000.00. Undivided 1/2 interest as
Tenants in Common $221,000.00 less 25% reduction for lack of marketability and minority discounts.
165,750.00
6
Property #5. Tax Parcel 15-05-04I3-012 Residue Full Value $218,850.00. Undivided 1/2 interest as
Tenants in Common $109,425.00 less 25% reduction for lack of marketability and minority discounts.
82,069.00
7
Property #6. Tax Parcel 15-06-0035-001 Residue Full Value $216,500.00. Undivided 1/2 interest as
Tenants in Common $108,250.00 less 25% reduction for lack of marketability and minority discounts.
81,188.00
8
Property #7. Tax Parcel 15-06-0035-006 Residue Full Value $335,340.00 Undivided 1/2 interest as
Tenants in Common $167,670.00 less 25% reduction for lack of marketability and minority discounts.
125,753.00
9 See attached copy of documentation letter concerning discount.
TOTAL {Also enter on Line 1, Recapitulation)
526,OIO.itO
G- [,A \> 1M- L-l-
~5-;-A\E
GEORGE L. EBENER & ASSOCIATES
REALTOR
UPDATE APPRAISAL
OF
ELWOOD R. GUTSHALL, SR.
PROPERTIES
LOCATED
AT
1420 CENTER ROAD
NEWVILLE
PENNSYLVANIA
17241
FOR
HAMILTON C. DAVIS, ESQ.
P.O. bOX 40
SHIPPENSBURG
PENNSYLVANIA
17257
AS OF
NOVEMBER 2, 2001
BY
GEORGE L. EBENER
85
CHARLES L. WENGER, GRI
139 W. HIGH STREET
CARLISLE, PA 17013
PROPERTY NO. 1
"HOME FARM"
Parcel * 15-05-0413-010 is recorded in Deed Book "B" Volume 36 page
772 and is referred to Tract No.4 and being parcels "A" & lOB" having a
total of 198.9 acres and assessed @ $377,000. for Taxation purposes.
Known as the "Home Farm", it consists of 136 acres in cropland, 25 acres
in pasture and 30 acres of woodland. The remaining acreage is used for the
dwelling, dairy facilities, machine buildings, feed storage and land
ownership going to the center of the highway. Location of the property is
on the south side of Center Road (S.R. 4008)
HOUSE & LOT
RESIDUE
$ 80,000.00
$422,000.00
PROPERTY NO.2
"NELSON FARM"
Parcel * 15-05-0413-012 is recorded in Deed Book "B" Volume 36 page
775 as Tract No.3 and has 123 acres mIl and assessed at $134,820. for
tax purposes. This tract is located directly across from the "Home Farm"
on the North side of Center Road (S.R. 4008) with road frontage of
approximately 2000'. 100 cropland acres and pasture and woodland
acreage of 20.
HOUSE & LOT
RESIDUE
$ 50,000.00
$218,850.00
PROPERTY NO.3
"WEAST FARJ4"
Parcel 41 15-06-0035-001 is recorded in Deed Book "B" Volume 36 page
772 and referred to as Tract No.1 having approximately 143 acres with an
assessment of $101,280. for purposes of taxation. Cropland of 80 acres
and pasture and woodland 60 acres. Location of the property fronts on the
south side of Center Road and the west side of T-401 and is contiguous on
the east side of Property No. 1.
HOUSE & LOT
RESIDUE
$ 60,000.00
$216,500.00
1
Properties Continued
PROPERTY NO.4
"COHICK FARM"
Parcel t# 15-06-0035-006 is recorded in Deed Book "B" Volume 36 page
773 and is tract no. 3, having approximately 206 acres with an assessment
of $64,140. for tax purposes. It fronts along the east/west and north side
of Asper Road (T-380). The acreage consists of 120 crop acres and 84
pasture and wooded acres. NO RESIDENCE
THREE HUNDRED TffiRTY-FIVE THOUSAND THREE HUNDRED FORTY
DOLLARS
$335,340.00
All of these farms are located in the Township of Lower Mimin,
Cumberland County, Pennsylvania and all of the properties have road
frontage of 2000' or more. The county has a program known as "Act
319" knoWD as "CLEAN. GREEN" ( A REDUCTION IN THE TAXATION
VALUE OF THE LAND). Deed Book 177 pages 993-1005 records that all
of these properties have been enrolled in ACT 319 in. the Cumberland
County Courthouse, Carlisle, Pennsylvania.
2
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II, Ildll/JlI:IIiIlJl. r,slilll:tlcs. :tllllllpilliollS fllll1;~ht:d III lire AfI/Jlaiser, ami cOlllailled ill Ihe replllf, wCle ohlailled 1'11'11I SOUICCS
CIIIl:;id"1UI Idi;li>1c :11 ILl l'clicvcd III he lllle :ll1d CIIITCCl. lIowever, 110 lespol1sibi/ily ft,r nccuracy or sueh ilell1s Ji.lll1ishet' lire
Al'l'lai';l'l ('all k i\~::;lIIIlClI by lhe ^\ll',aiser.
-" (lisrlllsllll' Ilr rhe COllrl'lIls of [he appraisal rcp\lll is governed lIy the Bylaws ami Hcgulalitllls of lhe I'lUlC5Siullalllpplllisal
1I1"::l11;7:1li\lll.< willi wllieh rhe ^I'pmiscr is aflilialcd,
H. NcilJll'r all. 1111/ aJlY f1~lIl of Ille COlllelll of (hc rcporl, ur copy Ilrclcor (includillg cUllclusiuns as 11.1 Ihc propelly value,
Ihe idelllil)' of Ihe ^PI";Iiscr, flroll:~sit",:d L1es;gnalicHls, ICrCICllee 10 allY fIlUrcssiollul :lpplUisal org:lIl;l,atiulls. or tlie fillll wilh
wlrich the ^ppl:liscr is l'lllllll'cled), shall hc uscd ror :II1Y pUlposes by ullyolle bUlllre dicnl specificd in (he lepull, (lic borruwer
iI aplJlaisal kl' paid hy :;;III1L', the 1l101Igngee or its succe,ssms :lnd :I~siglls, IlIulIg:lgc jllsulcrs, runsuJI:llIls, prufessional :Ippraisal
III /!:rrl;I.:1/ illll.', ""Y ,~r:llc or Il:dnall y :IpPllJved fillancial inslillllilln, allY dep:ullllcnl, :lgcIlCY, or inslrlllllclllalily ur Ihe Uui1cd
Sla/e,~ or :II'Y ,sl;lIe "" l',c lJis;';icr III' ('"hIlIlOi;l, ll'i'houl lhe previ\Ju~ wrillen cUII~enl uf lhe Appraiser; lIor shall it be eunveyed
I'y aIlY""C III I/Il' fluidic 1111111'&" advcl risillg. puhlic Icfalilllls, IICWS. Sides. ur olher IIleuia, wilh"ul the wrillclI CIIIISCIII "lid
;II'/'"I\'al"f Ill\' 1\1'1 "" ist:!.
'J, Oil :111 ;ll'l'lai,~:ds. subjl'l.:1 III :;alisr;IL'lllIY ClJlllplelion, /ep:.i/s, or alleraliuns, lire appraisal lepOlI ;IIIJ valllc c"ndu~;ulI lIIe
(1lIllil1!:l:llI 1l1'"11 UlIlIl'lclilll1 Ill' tlrc jllll'lOvelllclIls ill a wurkl1l1lulikc ""lllllCr.
EN\'I/UJNI\I/':NT,\L IJ/SCL;\/r,IEll: The V311lC esti,naled is ba.sed 011 lire lISsulllpliulIlll;'ll Lhc plOpclly is llolllrg3(ivcly afrcclcJ
hy llrl" e"islc/lce IIf ""lnlllllUS sul)slallCc,~ or delrilllelllnl ellvirulllllelllnl cOIllJiliollS unless orherwisc SIDled ill lliis ICI'O/I. The opI'raiscr
i.< 11111 311 ('.'I'et! ill IlIc jdclllifjcnlioll of h37.(\rJuu~ subslanccs ur uclrilllClllal cnvilOlUllcnl:J1 conLlitiullS. The I1ppraiser's /uulinc impec.
lillll of :llId ill'l";' ics nl'\1I11 tl,c subjecl prol'erly did 1101 devclop nny informdtion Ihnl imlicolcu nllY apparcII' slgnific3J11 Irnl,Rlduus su\),
slnllers III tll"lIimelllnl ellvirolllllclIlnl ClIlldiriuIIS which would affccl Ihc propcrly negatively unless ol1lcrwisc slnled in Ihis lC/1011.
II i,~ ",,~.<j"le Ih:ll IrslS nlld illSpeCli(lll~ mnde by n qualified hllz:arduus subslAnce I\IId ellvirolllllenlal experl would levcnl thc cXlslclll::e
cd ItHa"rllll,< <1I""1:lII<:c< or delrilllcIIl:lJ C11l'iroll/llcnlal comlil;o/lS on or arollllulhc f'lUJlCrly Ihal would IIcgnrivcly alfccl its vnloe.
i
,\lJlJ/ "'''N,\I. U:HTlFlCt\T/ON: Thc ;\I'l'r(\i~er rullher ccrtifics nlllJ Rgrecs Ulal; "
I, .,his :lI'I'lni:;:l1 l'lI11rll""S 10 lhc Ullifu/l1I Sln/ldurds of I'rufessioll31 ;\l'l'r8is31 I'Jaclicc ("US I'AI"') ;uloprcd vy tltc
^I'I',ahl' Sl"ltlt:l/ds Ihl:llJ \lrTltc ^l'l'rni<al Fuund:llion, el\ccl'lth3tlhe DepRllure I'JOvisio/l of 111C US!';\!' UUCS /101 al'"ly.
J, ""dl\:"lll"tfl~nrioiiisill>l cOllli/l!;c"l ul'u,r lJle/cPQrlillg uf R ,,,cdclc/millcuvn/lIe or dilei::li()llln VII/fie Hili! favors IllllC:lUSC
1'1 IIII' dic/I/. III(' ""'Ollllt of I1lc value e.~lilllnlc, Illc nll3illll/cIIl ur a srll'ulaleU rcsull. or Ihe oceurrcnce of 8 SUvsclluelll evelll.
:l, '/ hi.< "l'I'I'1i<:l1 assignlllenl was nul \)ast:d UII n rC'Iucslc~'lIIilliIllUIll valU3.llvll, a specific \'3IU8Iio/l, nr lhc approval of II IURII.
N\'tl.~ Iht t\1..il\mmrn\:tl dl\tlO\tHltf ;'In,IIH' lilt: .11.JjllUn~t rtr,llicJlior, arr. IIClllib( .rr,,,,,,,.,J IIf11 Ili~~I'rll'".rt.l, hy Fltddic P.f..e or r:.ltrlie tlfle.
/) ,./t .1J<.'.::L . /I,: / '. \./ 0l- /.A'.V" ,'-r~( /:V;;>'/.J'-(- L
, ,a,....." / . . ,'. / .' V/.;..,2.--zr-L./ I 1(' (; (. I
/.1,'f( b ' " . 7. " ,'.,.." A 1'1'J:IISC I (s) ./... ~,'-:i: Sl;~ ,~,:-:\.. . .. .,...." '. . . , , . . . . , . . , , , ,
y
GEORGE L. EBENER & ASSOCIATES REALTOR
REAL ESTATE APPRAISER
CHARLES L. WENGER, GRI
EXPERIENCE:
1986 -- PRESENT
Partner I Associate Broker I Appraiser
George L. Ebener & Associates
139 W. High Street
Carlisle, Pennsylvania 17013
1982 - 1 986
Associate Broker I Appraiser
George L. Ebener & Associates
139 W. High Street
Carlisle, Pennsylvania 17013
1978 -- 1982
Real Estate Salesperson
George L. Ebener & Associates
139 W. High Street
Carlisle, Pennsylvania 17013
EDUCATION:
Pennsylvania Association of Realtors Appraisal Courses
RA 1 -- Basics of Appraisal
RA 2 -- Real Estate Analysis
RA 3 -- Sales Comparison Approach
RA 4 -- Cost & Income Approaches
RA 5 -- Appraisal Standard & Ethics
RA 6 -- Narrative Report Writing
RA 7 -- Introduction to Commercial Appraisal
Residential Appraisal
PROFESSIONAL LICENSES:
Real Estate Associate Broker - AB-043963-A, Commonwealth of PA.
Real Estate Broker I Appraiser -- SA -001849-L, Commonwealth of PA.
PROFESSIONAL DESIGNATION:
GRI (Graduate of the Pennsylvania Realtors Institute) awarded by the
Pennsylvania Association of Realtors.
APPRAISAL EXPERIENCE:
-
Governmental Condemnation of Land, Township Condemnation of Land
Commercial Business, Farms, Undeveloped Land, Building Lots,
Apartments, Single Family Dwellings and Estates.
.
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
I ___________n_~~~____
i FILE NUMB-ER---~--~-
21 - 0 I - 1052
ESTATE OF
Gutshall, Elwood R.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
N~~~ER I DESCRIPTION
~-----'---I Two Series E Savings Bonds - See attached calculation
2 Ii Cumberland Valley Cooperative Association - Three shares of Stock - See attached
~
UNIT VALUE i VALUEATDATE
---+- OF DEATH
-- I ~~23.80
140.00
I
I
,
__~____~_~___l
TOTAL {Also enter on line 2, Recapitulation}
__1._____________
363.80
Inventory 1
Accrual Bonds
Redemption Date: 8/2001
Issue Yield Next Final
Serial Number Denom. Series Date Value Interest To Date Accrual Maturity
Q677130162E $25 E 6/1945 $113.33 $94.58 4.55% 6/1985 3
Q549158247E $25 E 1211944 $110.47 $91.72 4.48% 12/1984 3
1 = Not eligible for payment (purchase price) 2 = Matured (exchangeable for HH) 3 = Matured (not exchangeable)
· = Possibly eligible for U.S. Savings Bond Education Benefit Program.
See footnotes on Inventory Summary page.
1
Inventory 1
Inventory Summary
Redemption Date: 8/2001
Number Inventory Redemption
of Bonds Value Value Interest
Accrual Bonds
Pre-January 1990 Issue Dates: 2 $223.80 $223.80 $186.30
January 1990 and Later Issue Dates: 0 $0.00 $0.00 $0.00 *
2 $223.80 $223.80 $186.30
Current Income Bonds 0 $0.00 $0.00 $0.00
Inventory Totals 2 $223.80 $223.80 $186.30
Footnotes
* Proceeds from Series EE & I Savings Bonds with issue dates beginning January 1990
may be eligible for special tax exemption when used for post-secondary education.
For further information concerning the benefits and restrictions that apply,
please contact the Internal Revenue Service.
1 These bonds are not eligible for payment within 6 months of their issue date.
2 These bonds have reached final maturity and will earn no additional interest.
They can be exchanged for HH Bonds within a year of their final maturity date.
3 These bonds have reached final maturity and will earn no additional interest.
They are not eligible for exchange for Series HH Bonds since they have been held
over a year past their final maturity date.
2
01/17/02
056928
~.~:~~E'i C~"~)(:';r';~: P.;\-T:i\~,'E: ,)::,.::;}:: ?,.j
DATE
GESCRIPTION
VOUCHER
AMOUNT
01/04 02
01/04 02
01/04 02
STOCK PURCHASE
STOCK PURCHASE
STOCK PURCHASE
045452
045453
045454
30.00
60.00
50.00
GUTSHALL ESTATE, ELWOOD R. 140.00
.,.,...._~".-_"""~;;;"'>;i.~.~"""''''''''~,_;.;;''''''''':...",,.~>Ii<,~_.......~i:'iD<....~~_~''iG~~_NA.;''.c_..J:.'''''l'<,=<;l::001JoiO~'f,,,".e.",,,,,,,"~,;;''--.~-';''''~~'~~~~7_J;,,-",,,,'>,,,'
4lf,",__''''',',,:~~~<.1W~""~:ii:""1ll'..,""".~""",,,..a>i<,,;~,,,:,,,,,,,,",.".#,I>.
01j04i02
01/04/02
STOCK PURCHASE
STOCK PURCHASE
045453
045454
60,00
50.00
~..-QrN._-"::<..lI~'~"""'___~.t!IlO-.,~...~~~-.-~'\m_"'~~-"";"-'_~-..:$i1>"'..Po:~-;T."~O;O.'''',~V;''''''''=''-_';ac~'-'~1l\~,~~,;~,~~",....;",,,,;c:-tl....,,.,,...,.,'
GUTSHALL ESTATE, ELWOOD R.
140.00
_,.-":~____l__~~~~~~"~'f",*",_-:-....,.-=,""",~:6!~,%~'~~-.r.<':l_'~"'~!IIlI__",,^~""""""~1lI&.'U",:o,;,~~....;.>'\:~~tii~"Clf_N...--.:;<;;(_"""~~~"MI'~:'~~.:$~"'~';'~_~~"';;:;'~"~,
9G8
, 056928
C1.J:r-irSEHL.!.\ND V.ALLEY COOPERA T1VE,r\SSf,L
F.O,g{JX 350
P!-;: 7!
:;.'!
056928 01/17/02******140.00*
ONE HUNDRED FORTY AND NO/lOa
Pi~\'f
) i-~J;::
ELWOODR. GUTSHALL ESTATE
C/O HAMILTON C. DAVIS ATTY.
P. O. BOX 40
SHIPPENSBURG, PA
17257
._,,___.~~__,__1)__24_. ,~.._~_.__
0,~~/~ .~-
~.,.___.~n___..~.___ -----. -. --.7'~:~;~:-:;~:'~~::-~:~::- tj/ -..;'.;:',"~, _::',~ ---,.'--- ..-- -- --' --.
"iII'"~~~'.'l.~,.~';";r'-_:::;_~'VC""',,",W_~..;f;.,;~>r,:;'~"'"''',;,;;'''''''''''''''frI"~'''''''''~";__""'~_~~'"~-
1'1;),,::1
vr
II- 0 5 b q 2 B II- I: 0 3 l. 3 l. 50 j b I:
l. 0 q 2 b b ,,-
*'
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT I
"_"____""."_""""~___~~_n~___.__~"".~".__"______~""_~_.J._~..____~____."_________
--_.~._-----.-----------------------_.__._------------~-----------------"---
ESTATE OF . FILE NUMBER
Gutshall, Elwood R. i 21 - 01 - 1052
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM
NUMBER
1
DESCRIPTION
Allfrrst Checking Account No. 00392-2034-6 --"-------~-----
VALUE AT DATE
OF DEATH
6:645.64-
2
Cash from Wallet
183040
----
TOTAL (Also enter on t.ine 5, Recapitutation) "
6,829.04
~~. ~ tk"",-".. ,......~:.:-..."'.------
~.~\/:I., " " " . ..'~~1f~, , _~, ~~" "
~; ',:.,TH'S"OOCLJMENT,~.~A,N ,'\:R~FrC1A~__~_^1EAMA~1( Pf;\lfo"TED ON THE BACK.
:; 1)~I~ts{r\:
---:_-:-~C~~"i<JL-:;;=:-,-~
OO=JE~T HAS'g1:?iBwr S1GI"TURe.lf2B~r22S4~~t9t2'9r21' I
ISSUED BY: TRAVELERS EXPRESS COMPANY.1NC.i'..............................~.,.-.
DRAWEE; FIRST INTERSTATE BANK . . . .. . .
HELENA. MT
J
,; r~':; L"~ ..~~ ',~ c,::;j
.....!;
:," - ~
j~i:
",I
TO CUSTOMER: The pur~~~EemnilY Bond may be required before this check will be replaced or refunded~~:.~~~ mjspl~~~~_
lie 2 2 2 2 L. 2 'i 2 CJ III ': 0 'i 200 5 L. * * ': 0 * bOO * 0 3 3 30 * 3 III
SCHEDULE H
FUNERAL EXPENSES &
COM~~~~~O;~~~~~~L~ANIA ADMINISTRA TIVE COSTS
==----==-___~:'~~N~D~.:~~EN~---__=__=___======__---.~==_====__==j-==::.==c_~--~____~_
ESTATE OF FILE NUMBER
Gutshall, Elwood R. 21 _ 01 _ 1052
*'
-~~-_._._._--~.."---~~--_.__.~._~._~._-~,_._._--_.._-----~-
Debts of decedent must be reported on Schedule I.
---rn=f\,r-~-~--~- ----
NUMB~El~
A--:-- FUNERAreXPENSES:
1 . Egger Funeral Home
DESCRIPTION
AMOUNT
6,645.64
B.
ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Hamilton C. Davis Susan Beidel
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address P.O. Box 40
City Shippensburg
Year(s) Commission paid
Attorney's Fees Hamilton C. Davis
10,000.00
State P A
Zip 17257
2.
10,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
Probate Fees Cumberland County Courthouse
State
Zip
4.
505.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
1
Other Administrative Costs
Legal Advertising - Cumberland County Legal Journal
75.00
2
Legal Advertising - The News Chronicle
37.87
Total of Continuation Schedule(s) 5,547.60
--~---~.-~----------~-.--- ---L___________.._
TOTAL(Alsoenter on line 9; Recapitulation) -- f 32,811.11
*'
Schedule H
Funeral Expenses &
Administrative Costs continued
COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
_._-~-------_.._---------~-,._----------~._'----------._--_.------~--
ESTATE OF
Gutshall, Elwood R.
-----.----~-----iFILE NUMBER ----------
I 2]-0]-1052
3
Reserve for Contingencies and Closing Costs (including realty transfer tax on sale of real
estate)
5,547.60
Page 2 of Schedule H
.
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
I
,~--,----,-,--, ------~--- ---~--------,-----
-------------'-~-- ~FliE-NUMB~--------
21 - 0] - 1052
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
,--
~----~~
ESTATE OF
Gutshall, Elwood R.
Include unreimbursed medical expenses.
ITEM
NUMBER
~1~ Cumberland County Recorder of Deeds
DESCRIPTION
AMOUNT
---87:00-
2
Susan Beidel (Reimburse Miscellaneous Expense)
9.33
3
The Sentinel - Advertising for Sale
65.10
4
Ebener & Associates - Appraisal
300.00
5
U.S. Treasury - Personal Income Tax of Decedent
956.00
6
P A Department of Revenue - Personal Income Tax of Decedent
57.00
------ _.__._---~---- _.~..~-._~--
-TOTAL '(Also enter on Line-1 0, Recapitulation) " - 1;474.43
REV-1513 EX+ (9-00)
*'
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
~-~----~~-
--~_._~-~_.._--------~---~-~-
- ---_.._~- --
--------_._------_._--_._--.-~-----~.-._--~------------~-
FILE NUMBER
I 21-01-1052
ESTATE OF
Gutshall, Elwood R.
'. RELATIONSHIP TO I' AMOUNT OR SHARE
: DECEDENT . OF ESTATE
__+----D<!-'I!<!CLJSI TrusJUOO~______-----_--
I Son IHouse - $30,000.00
NUMBER i
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
David Gutshall
1420 Center Road
Newville, PA 17241
2 Elwood R. Gutshall, Jr.
1395 Center Road
Newville,PA 17241
I
I
I
I Son
I
!House -
.$18,750.00
4 Loreda Gutshall
1420 Center Road
Newville, PAl 7241
Sister
jHouse -
1$22,500.00
i
Trust and Life Estate
:($10,000.00)
I
3 Sandra L. Gutshall
1801 JFK Blvd The Sterling
Philadelphia, P A 19103
Daughter
I
I
See Continuation Schedule(s} attached I
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, 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
,
I
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
I Center Lutheran Church
. 1498 Center Road, Newville, PA 17241
2,500.00
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
2,500.00
.
SCHEDULE J
BENEFICIARIES continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
5
. FILE Ni.JMBE~----------
I 21 - 01 - 1052
I
--RELATjONSHTPTO~--C------------
'I DECEDENT I AMOUNT OR SHARE
Do Not LiatTruatee(s) ; OF ESTATE
TAXABLE DISTRIBUTION$1inC'uae outngl1fspousaidfsTriDuflons. analransfers under~I' . --r- -----
Sec. 9116(a)(1.2)]
Richard L. Gutshall I Nephew 1$10,000.00
451 Brandy Run Road
Newville, P A 1724] I
Gutshall, Elwood R.
NUMBER
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I.
6 Nena E. Chapman
1300 Center Road
Newville, PA 1724]
7 Barbara A. Cline
70 Asper Road
Newville, P A ] 7241
8 Margarette C. Gilliam
1308 Center Road
Newville, PA ]7241
9 Sandra L. Gutshall
1801 JFK Blvd The Sterling
Philadelphia, P A 19103
10 David W. Gutshall
1420 Center Road
I Newville, P A ] 7241
II Annette L. Gutshall
151 Roxbury Road
Newville, P A 17241
]2 E]wood R. Gutshall, Jr.
1395 Center Road
Newville, P A 17241
Daughter
I
11/10 Residue
Daughter
j1/]O Residue
I
I
Daughter
11/10 Residue
Daughter
I
I
11/10 Residue
Son
11/4 Residue
I
I
1
I
Daughter
11/10 Residue
I
Son
11/4 Residue
Page 2 of Schedule J
~
~
~
LAST WILL AND TESTAMENT
I, ELWOOD R. GUTSHALL, SR., of Lower Mifflin Township,
Cumberland County, PA, declare this to be my Last Will and
Testament and revoke any will or Codicil previously made by me.
ITEM I:
I direct that all my just debts and funeral
expenses, including my gravemarker and all expenses of my last
illness, shall be paid from my residuary estate as soon as
practicable after my decease as a part of the administration of
my estate.
ITEM II:
I bequeath those articles of my household
furniture and furnishings and those articles of my personal
effects and personal property as set forth in a separate
memorandum, which, if I prepare such, I shall place with my will
or deposit with my attorney, to the persons therein designated.
ITEM III:
I give and bequeath to my two sons, ELWOOD R.
GUTSHALL, JR. and DAVID W. GUTSHALL, or the survivor of them,
any and all farming equipment, machinery and tangible personal
property heretofore utilized by me in my farming business.
ITEM IV: If I have not done so prior to my death, I give
and devise the houses and lots (and I direct my Executors to
accomplish the subdivisions necessary herefor) hereinafter
identified, as follows:
A. The house and a lot of approximately 10 acres, (includ-
ing all residential use property but excluding all barns
-or -6therfc:'irTIiing structures) from the- rarm- I commonTy.refer
~
~
to as the "Home Farm" (which farm was purchased in 1946 from
Martha Ellen Gutshall's Trustee) to my son, DAVID W.
GUTSHALL. This bequest is subject to the right of occupancy
of my wife, EDNA M. GUTSHALL, and my sister, LOREDA
GUTSHALL, for so long as they wish.
B. The house and a lot of approximately 10 acres,
(including all residential use property but excluding all
barns or other farming structures) from the farm I commonly
refer to as the "Nelson Farm" (which farm was purchased in
1969, from G. Dewey Nelson & Elsie C. Nelson) to my son,
ELWOOD R. GUTSHALL, JR.
C. The house and a lot of approximately 10 acres,
(including all residential use property but excluding all
barns or other farming structures) from the farm I commonly
refer to as the "Weast Farm" (which farm was purchased in
1948 from Theodore T. Weast) to my daughter, SANDRA L.
GUTSHALL.
ITEM V: I make the following specific bequests:
A. The sum of $2,500.00 as an endowment to the Cemetery
Fund of the Center Lutheran Church, the interest from this
gift (and the prior gift made during my lifetime) are to be
used for care and upkeep for the cemetery in general and the
Gutshall family gravesites in particular.
B. The sum of $10,000.00 to my nephew, RICHARD (DICK)
2
~
~'
~.
GUTSHALL, the son of my sister, LOREDA GUTSHALL.
If my
nephew, RICHARD (DICK) GUTSHALL predeceases me, this gift
shall lapse and the sum hereunder bequeathed shall instead
pass under either ITEM VII or ITEM VIII hereinafter.
C. If my sister, LOREDA GUTSHALL, survives me, the sum
of $10,000.00 to my Trustees hereinafter named, to be held
by such Trustees, as Special Trustees, IN TRUST, for the
benefit of my sister, LOREDA GUTSHALL, for the following
uses and purposes and under the following terms and
provisions:
1. No payments shall be made from this Trust of either
income or principal until Trustees shall have taken into
consideration all of my sister,
LOREDA GUTSHALL's
available other assets and sources of income, including
entitlement to benefits or services from any local, state
or federal government or agency (or from any private
agency) .
2. During the life of my sister, LOREDA, all payments
from this Trust which go to the benefit of LOREDA are to
be direct payments to the person or entity supplying goods
or services to him at the request of the Trustees.
3. During the life of LOREDA, no portion of this Trust,
either income or principal,
shall be subj ect to
anticipation, pledge, assignment or obligation of LOREDA
3
nor be
subject
to
any
reimbursement,
execution,
attachment, levy or sequestration or any other claims of
or interference from the creditors of LOREDA or the estate
of LOREDA or of anyone who may be obligated for the
support
of
LOREDA,
including
any
government
or
governmental agency or private agency which has provided
benefits or services to LOREDA.
4. During the life of LOREDA, no portion of the
principal of this Trust, and for so long as there exists
any claim against LOREDA for reimbursement by any
creditor, no portion of the income of this Trust, shall be
or be able to be used to provide basic food, clothing and
shelter for LOREDA (nor be able to be converted for such
~
~
.......
~
items) but rather to provide LOREDA which extra and
supplemental care, maintenance, comfort, happiness and
education in addition to and over and above her basic
support.
To this end, the Trustees may provide such
resources and experiences as will contribute to and make
LOREDA's life as pleasant, comfortable and happy as is
feasible. Nothing herein shall preclude the Trustees from
purchasing those services and items which promote LOREDA' s
happiness, welfare and development, including, but not
limited to, vacation and recreation trips away from places
of residence, expenses for traveling companions if
4
requested
or
necessary,
entertainment
expenses,
supplemental medical and dental expenses, social services
expenses, transportation costs, private room, telephone
and television services, a mechanical bed, an electric
wheelchair, personal care services, and the like.
5. During LOREDA's life should the existence of this
Trust disqualify her from eligibility for substantial
governmental or private aid or benefits or services or
should any interest of LOREDA hereunder in the principal
while undistributed and in the possession of the Trustees
be subject to attachment, execution, sequestration or
reimbursement by any creditor, assignee, subrogee or
provider of aid, benefits or services to or for LOREDA,
then this Trust may, in the discretion of the Trustees, be
~
~~
,
terminated and the then remaining principal and any
accumulated and undistributed income be distributed to
those persons (other than LOREDA) who would be entitled to
LOREDA's share of my estate pursuant to the provisions of
ITEM VIII of my will had LOREDA predeceased me. This is
because it is my intention in executing this Trust to
provide for the comfort and happiness of LOREDA without
interfering with, reducing or disqualifying her from aid,
benefits or services she would otherwise be entitled to
and to maximize the ultimate distributive shares for all
5
of my ultimate beneficiaries. Testator does hereby
specially waive, renounce and disclaim any rights which
he, his heirs and assigns, and any other person or entity
may otherwise have to seek invasion of the assets of this
Trust pursuant to any statute of any jurisdiction.
6. Upon the death of LOREDA, this Trust shall terminate
and all principal and any accumulated and undistributed
income shall be added to and distributed, as a part of the
Trust created pursuant to the provisions of ITEM VIII of
this my Will.
ITEM VI: I give and bequeath all of my tangible personal
property (not including cash or securities and not including any
tangible personal property utilized by me in any business,
including farming, and not including any items bequeathed above)
including, without limitation, personal effects, household
furniture and furnishings, automobiles, and the like, together
with any policies of insurance in effect at the time of my death
applicable thereto, including any prepaid premiums thereon, to
my wife, EDNA M. GUTSHALL, if she survives me by thirty (30)
days. Should my wife, EDNA M. GUTSHALL, predecease me or die on
or before the thirtieth day following my death, I bequeath such
tangible personalty and the insurance thereon as constitute
household goods and furniture and furnishings in my residence to
my son, David, if he survives, and the balance, if any, to such
6
of my children as are living on the thirty-first day after my
death to be divided among them by my executor as nearly as
possible in equal shares in such manner as they may agree upon
or, failing agreement for any reason whatsoever, then in such
manner as my executor shall determine, giving due regard for
their personal preferences. I hereby direct that the costs of
moving, shipping or otherwise transporting any such items
bequeathed hereunder or in accordance with ITEM II above shall
be paid by my Executors as a part of the cost of administration
of my estate.
ITEM VII: If my wife, EDNA M. GUTSHALL, survives me (and
I direct that for the purpose of this ITEM of my will she shall
be deemed to have survived me unless it appears unmistakably
that she predeceased me), and if the Federal Estate Tax due
because of my death will be reduced by making this gift for her
benefit, I devise and bequeath to my trustee (s) hereinafter
named as trustee(s) of a separate trust for my wife's benefit,
IN TRUST, the least amount (based upon values as finally
determined for Federal Estate Tax purposes) as shall be needed
for the Federal Estate Tax unlimited marital deduction to reduce
the Federal Estate Tax to its lowest possible figure after full
use of all other deductions and credits allowable in calculating
the Federal Estate Tax, except that such amount shall be
calculated without regard to the augmenting of my taxable estate
7
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~
by reason of generation-skipping transfers and without regard
for any credit for state death taxes that would not otherwise be
payable. Accordingly, I direct that:
A. The amount of this gift shall be undiminished by any
income, estate, succession, legacy, death, inheritance, or
any generation-skipping tax or any interest or penal ties
thereon.
B. The amount of this gift shall take into consideration
the value of any property, including property or interests
in property under those provisions of this will, by rights
of survivorship, by operation of law, by insurance, annuity,
or endowment contract or otherwise, which my wife, EDNA M.
GUTSHALL, has received prior to my death or at my death will
receive other than pursuant to this ITEM VII, which is
includable in my gross estate for Federal Estate Tax
purposes and with respect to which the marital deduction or
any similar benefit is allowable.
c. The amount of this gift shall also take into
consideration the use of any deductions (other than the
marital deduction), exclusions, exemptions or credits
available to reduce the Federal Estate Tax to the lowest
possible figure.
D. No property ineligible for the marital deduction, or
any similar benefit, shall be distributed to this gift for
8
my wife, EDNA M. GUTSHALL, pursuant to this ITEM VII.
E. Either cash or investments or both may be allocated to
the gift under this ITEM VII.
F. Any property allocated under this ITEM VII in kind
shall be valued at the value at which it is finally included
in my gross estate for Federal Estate Tax purposes, provided
that the aggregate market value thereof on the date of
allocation (plus the value as finally determined for Federal
Estate Tax purposes of all other property qualifying for the
marital deduction) is at least equal to the dollar value of
the marital deduction as finally determined for Federal
Estate Tax purposes.
G. My wife, EDNA M. GUTSHALL, shall be paid the entire
net income from the principal in such periodic installments
as my trustee shall find convenient, but at least as often
as quarterannually.
H. My wife, EDNA M. GUTSHALL, is hereby given power to
appoint by will to her estate or to others, in such manner
and for such estates as she may appoint, exercisable only
by specific r~ference by her alone and in all events over
the principal of this trust.
I. My wife, EDNA M. GUTSHALL, is hereby given a power to
appoint from time to time during her lifetime, to any of my
then living issue, either outright or in trust, such amounts
9
of the principal of this trust as she in her sole discretion
shall designate by written instrument delivered to my
trustee during her lifetime with specific reference hereto.
J. As much of the principal of this trust as my trustee
may from time to time, in its discretion, think advisable
for the support of my wife, EDNA M. GUTSHALL, and for the
protection and preservation of her property or during
illness or emergency shall be either paid to her or else
applied directly for her benefit by my trustee.
K. If my wife, EDNA M. GUTSHALL, shall fail, either
wholly or in part, to exercise effectively the power of
appointment created in either paragraph H. or I. hereof, the
unappointed principal shall be added to, and thereafter
treated as part of, the principal of my residuary estate
passing under ITEM VIII hereof.
L. If any provision of my will shall result in depriving
my estate of the marital deduction for Federal Estate Tax
purposes, such provision is hereby revoked and my will shall
be read as if any portion thereof inconsistent with
allowance of the marital deduction for Federal Estate Tax
purposes is null and void.
ITEM VIII: I devise and bequeath the residue of my estate
of every nature and wherever situate, including property over
which I shall have any power of appointment other than any such
power given_tome in any will or intervivos trust of my wi fer
10
~.
~
EDNA M. GUTSHALL, to my trustee hereinafter named, IN TRUST, for
the following uses and purposes:
A. To pay the net income therefrom to my wife, EDNA M.
GUTSHALL, for and during her lifetime.
B. As much of the principal of this trust as my trustee
in its sole discretion may from time to time think advisable
for the support of my wife, EDNA M. GUTSHALL, and for the
protection and preservation of her property or for the
support and education of my children or grandchildren,
(including
college
education,
both
graduate
and
undergraduate), or during illness or emergency, shall either
be paid to her or them or else applied directly for her or
their benefit by my trustee after taking into account her or
their other readily available assets and sources of income.
c. My trustee may apply the net income of this trust for
the support of my wife, EDNA M. GUTSHALL, should she by
reason of age, illness or any other cause in the opinion of
my trustee be incapable of disbursing it.
D. In addition to the above provisions, my wife, EDNA M.
GUTSHALL, shall have the power to direct my trustee to pay
to her or to apply out of principal in each year including
the year of my death and the year of her death an amount not
in excess of the greater of Five Thousand ($5,000.00)
Dollars or Five (5%) percent of the then aggregate value of
11
~
the trust principal. This power is noncumulative and can be
exercised only by an instrument in writing intended to take
effect during her life, signed by my wife, EDNA M. GUTSHALL,
and delivered to the trustee.
E. Upon the death of my wife, EDNA M. GUTSHALL, or upon
my death if she should predecease me, the then remaining
principal and any undistributed income shall be distributed
as follows:
1. One half (~) thereof, but not less than One Hundred
Twenty-five Thousand Dollars ($125,000.00), nor more than
Two Hundred Thousand Dollars ($200,000.00), shall be
divided equally among my five daughters, BARBARA A. CLINE,
MARGARETTTE C. GILLIAM, NENA E. CHAPMAN, ANNETTE L.
GUTSHALL and SANDRA L. GUTSHALL, in equal shares, per
stirpes. Should any of my daughters predecease the
survivor of my wife and me, but leaving issue who do so
survive, then that issue shall receive, per stirpes, the
share that such predeceased child would have received had
she so survived. The share for any daughter who shall
predecease the survivor of my wife and me, and who shall
leave no issue shall lapse and be added to the shares of
those of my daughters who do so survive or those who have
predeceased but left issue who do so survive, per stirpes.
2. The remainder thereof to my two sons, ELWOOD R.
- - 12
GUTSHALL, JR. and DAVID W. GUTSHALL, in equal shares.
Should one (either one) of my two sons predecease the
survivor of my wife and me, but leaving issue who so
survive, the issue of such predeceased son shall receive,
per stirpes, a sum equal to the sum payable to each of my
daughters pursuant to Paragraph E.1. above, and the
remainder shall be distributed to my surviving son.
3. If at the death of the survivor of me and my wife,
both of my sons, ELWOOD R. GUTSHALL, JR. and DAVID W.
GUTSHALL, shall be deceased, then all of the assets
distributable under this Paragraph E, shall be
distributable to such of my issue, per stirpes, who shall
be living at the time of the death of the survivor of my
wife and me, subject to the possible continuing trust as
is specified in Paragraph E.4, below.
4. If any person entitled to receive a distribution
hereunder shall not have attained the age of thirty (30)
years then such share or distribution shall be held by my
Trustee in a separate and continuing trust to be
administered and distributed in accordance with the
provisions hereinafter set forth.
a. During the minority of each such person, my
Trustee shall distribute so much of the net income and
principal of the trust to or for the benefit of such
~
13
person as my Trustees in their sole discretion shall
deem advisable for the support, education and health of
such person and for the protection and preservation of
his property.
Any income not so distributed shall be
accumulated, invested, administered and distributed as
a part of the principal.
b. Upon such person's attaining the age of eighteen
(18) years or upon the death of the survivor of my wife,
EDNA M. GUTSHALL, and me if such person shall then be
over the age of eighteen (18) years, my trustee shall
distribute the net income of such person's trust to him
or for his benefit during his life. Such person shall
be entitled, during his lifetime, to withdraw sums of
~
\.
~
principal from his trust in
accordance with
the
following formula:
(1) At any time after
attaining the age
of
twenty-five (25) years and prior to attaining the age
of thirty (30) years, such sums as shall not exceed
one hal f (1/2) of the market value of the principal as
constituted on his twenty-fifth (25th) birthday or on
the creation of his separate trust, whichever shall
last occur;
(2) At any time after attaining the age of thirty
(30) years, any and all principal remaining.
14-
(3) Upon the death of any person, his trust shall
terminate and the then remaining principal shall be
distributed, per stirpes, to his then living issue,
or, if there shall be no such issue, to my then living
issue, per stirpes.
F. To my two sons, ELWOOD R. GUTSHALL, JR. and DAVID W.
GUTSHALL, or the survivor of them, I grant the first option
to purchase any or all of the farm real estate owned by me
or my trustees (either solely or as a co-tenant, including
undivided fractional interests) at the time of my death, the
purchase price to be the lesser of the fair market value of
such real estate determined by appraisal (which appraisal
shall exclude from such value any leasehold improvements
made upon the farm real estate by my sons or either of them)
or the value at which the farm real estate is included in my
gross estate for Federal Estate Tax purposes (or included in
my estate for Pennsylvania Inheritance Tax purposes if there
be no Federal Estate Tax inclusion) but not less than the
sum of One Hundred Seventy-Five Thousand Dollars. The
purchase price of such real estate shall be payable upon
such terms and at such interest rate and collaterally
secured in such manner as may be from time to time
determined by my Executors and Trustee(s) to be reasonable,
giving due consideration to such circumstances as the amount
15
of principal, the prevailing interest rates in the
agricultural business community for both borrowing and
investing, the state of the economy in general and in
respect to farming in particular, and the ability of my sons
to pay the price and interest, provided, however, that such
terms should require the payment of a proportionate part of
the price upon the sale by them of any of the real estate
to any unrelated third party. until t~e purchas~ price is
paid in full, the trust herein established may continue and
the trustee(s) shall distribute to the beneficiaries so much
of the income and principal as is from time to time received
and available for distribution free of trust except as
provided to the contrary in sub-paragraph E.4 above.
ITEM IX: I appoint his or her parent or guardian and
FARMERS TRUST COMPANY of CARLISLE, PA, Guardian of any property
which passes outright either under this Will or otherwise to a
minor and with respect to which I am authorized to appoint a
Guardian and have not otherwise specifically done so, provided
that this appointment of a Guardian shall not supersede the
right of any fiduciary in its discretion to distribute a share
where possible to the minor or to another for the minor's
benefit. Such Guardian shall have the power to use principal as
well as income from time to time for the minor's support and
education (including secondary, college education, both graduate
16
and undergraduate, professional and other education) without
regard to his or her parent's ability to provide for such
support and education, or to make payment for these purposes,
without further responsibility to the minor or to the minor's
parent or to any person taking care of the minor.
ITEM X: All Federal, state and other death taxes payable
because of my death (but not including any increase in federal
estate tax resulting from excess retirement accumulation under
section 4981(d) of the Internal Revenue Code and not including
any generation-skipping transfer tax for which I may be liable
as transferor under Section 2603(a) (3) of the Internal Revenue
Code), with respect to the property forming my gross estate for
tax purposes, whether or not passing under this Will, including
any interest or penalty imposed in connection with such tax,
shall be considered a part of the expense of the administration
of my estate and shall be paid out of that portion of my
residuary estate under ITEM VIII, without apportionment or right
of reimbursement. I direct that any increase in Federal Estate
Tax resulting from application of section 4981(d) of the
Internal Revenue Code be paid by the recipient of such
distribution and I direct that any generation-skipping transfer
tax for which I may otherwise be liable be paid from the
property constituting such transfer. In addition to other
powers vested in my Executor(s) by law or other provisions of my
1"7
Will, I hereby authorize and empower my Executor (s) to (1)
allocate any of my unused federal generation-skipping transfer
tax exemption to any property of which I am the transferor for
the purposes of such tax (whether or not passing under this
Will); {2} exclude any such property from any such allocation;
and {3} make any related election, all as they in their sole and
conclusive discretion deems most advantageous and equitable. I
direct that no party in interest to the transfer of any such
property shall have any claim against my Executor (s) or my
estate or any claim for equitable reimbursement or any other
cause.
ITEM XI: My Executors, Trustees and Guardians, whether
masculine, feminine, corporate, singular or plural, {herein
sometimes referred to as "fiduciaries" or "fiduciary"} shall
have the following powers in addition to those vested in them by
law and by other provisions of my will applicable to all
property, whether principal or income, including property held
for minors, exercisable without court approval, and effective
until actual distribution of all property:
A. Any fiduciary hereunder may renounce or resign at any
time with or without cause.
B. No fiduciary shall be required to file bond, execute
any instrument appointing anyone to accept service of
process, or file inventories or accounts of any kind, except
_uasQrderedtodou so by acou.rt of competent jurisdiction.or
18
release of such requirements by a testator.
c. If there is no corporate fiduciary acting hereunder,
my Executor or Trustee may designate a corporation
(regardless of where organized or headquartered) with
fiduciary powers to act as agent or custodian hereunder, may
delegate to it such duties as may be appropriate (including
investment recommendation duties), may pay to it reasonable
compensation for its services, and may discharge it with or
without cause.
D. To retain any or all of the assets of my estate, real
or personal, including stock of any corporate fiduciary,
without regard to any principal of diversification or risk.
E. To invest in all forms of property, including stock,
cornmon trust funds, and mortgage investment funds whether
operated by my fiduciary or others, without restriction to
investments authorized for Pennsylvania Fiduciaries, as they
deem proper, wi thout regard to any principle of
diversification or risk.
F. To sell at public or private sale, to exchange, or to
lease for any period of time, any real or personal property
and to give options for sales, exchanges or leases, for such
prices and upon such terms or conditions as they deem
proper.
G. To allocate receipts and expenses to principal or
19
income or partly to each as they from time to time think
proper in their sole discretion, but in no event shall the
income of the marital deduction trust be reduced by the
exercise of this power.
H. To borrow from or to sell to my Trustee even though
such Trustee may be my Executor.
I. To cause the title to any property held hereunder to
stand in the name of a nominee or ~o~inees.
J . To repair, alter or improve any real or personal
property; to borrow money, including the right to borrow
money from any fiduciary hereunder, and to pledge, mortgage,
or create a security interest in any property held by them
as security therefor, and to make loans, secured or
unsecured, for such purposes and upon such terms and
conditions as they may deem advisable, including loans to my
estate, with or without interest, for any purpose
whatsoever, and to exercise options of any kind.
K. To subscribe for or to exercise options for stocks,
bonds or other investments; to join in any plan of lease,
mortgage, merger, consolidation, reorganization, foreclosure
or voting Trust and to deposit securities thereunder; to
vote securities in person or by proxy, in such connection to
delegate discretionary powers; and generally to exercise all
the rights of security holders or employees of any
20
corporation.
L. To compromise, submit to arbitration or release any
claim of my estate or any Trust hereunder against others and
to pay, compromise, or submit to arbitration any claim of
others against my estate or any Trust hereunder.
M. To exercise any law-given option to pay death taxes in
installments, the payment of interest due on such
installments to be a chaFge against principal.
N. To exercise any law-given option to treat
administrative expenses either as income tax or as estate
tax deductions, without regard to whether the expenses were
paid from principal or income, without regard to whether the
size of the marital deduction share created in ITEM VII
hereof will be increased thereby, and without requiring
reimbursement.
o. To receive other property of any type acceptable to
the Trustee, including, but not in way of limitation, life
insurance proceeds, which may be devised, bequeathed,
assigned, granted, conveyed or made payable to the Trustee
by any other person, to be added to and administered in
accordance with the then applicable provisions of the Trust
or Trusts hereunder; provided, however, if more than one
Trust is then being administered hereunder, such other
person may specify, in the instrument of transfer, among
21
which Trusts, and in what proportions such property shall
be allocated.
P. To treat the entire trust estate as a common fund for
the purpose of investment, notwithstanding any provision
herein for division thereof into shares or separate Trusts.
Q. Any Trust beneficiary will have the right at
reasonable times to request of and receive from the Trustee
a complete written accounting ~f such matters pertaining to
the administration of the Trust as are pertinent to that
beneficiary. In the Trustee's discretion, income tax
returns of the Trust and other relevant information may be
used to satisfy such request.
R. In making distribution of my estate, my Executor (and
in making distribution of any Trust, my Trustee) is hereby
granted the power to make non-prorata distribution of assets
in kind.
s. My Trustee in addition to other powers granted shall
have the authority to purchase life insurance on the lives
of any or all beneficiaries of the Trust. In addition,
specific authority or power is granted to pay premiums on
existing pol icies as well as those purchased after the
creation of the Trust even though said policies may not be
owned by or payable to the Trustee as beneficiary. Premiums
may be paid from the income of the Trust estate or, if
11u
necessary, from principal.
T. Should the principal of any Trust herein provided for
be or become so small that, in the Trustee's discretion,
establishment or continuance of Trust is inadvisable, my
Trustee or my personal representative may make immediate
distribution of the then remaining principal and any
accumulated or undistributed income outright to the person
or persons and. in the proportions.. they are th~n entitled to.
If any such person is then a minor, distribution may be made
to that person's guardian, or to a person selected by the
Trustee to be custodian for such person until the age of
twenty-one (21) years under the Pennsylvania Uniform Gifts
to Minors Act.
U. My fiduciaries, generally, shall have full power and
authority to exercise all rights and privileges appurtenant
to any property held by my fiduciaries, and to execute and
deliver any and all instruments which may be necessary or
expedient in the exercise of the powers granted herein;
provided, however, that no Trustee hereunder shall have any
power in the administration of the Trust created under ITEM
VII hereof which would in any way disqualify that Trust for
the purposes of. the marital deduction afforded by the
Federal Estate Tax Laws.
V. The situs of any Trust created hereunder shall be in
23
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~
the County of Cumberland, and state of Pennsylvania, and all
questions pertaining to the construction or validity of the
provisions of this instrument shall be governed by the laws
of that state. Despite the foregoing, the Trustee may, at
any time and from time to time, change the situs of any
Trust created hereunder as the Trustee in his sole
discretion deems desirable for the benefit or security of
this Trust. The Trustee may elect _ (or decline to elect) . the
law of a different jurisdiction and thereafter the court of
such other jurisdiction shall have the power to effectuate
the purposes of this instrument to such extent. The Trustee
may change the situs of any Trust created hereunder, and may
change the situs of one Trust without changing the situs of
other Trusts created hereunder. This is a continuing power
which will not be exhausted by its use. The determination
of the Trustee as to the change of situs shall be conclusive
and binding on all persons interested or claiming to be
interested in any Trust hereunder.
W: If there are co-fiduciaries serving hereunder, they
may delegate any and all management duties and
responsibilities to one of them. My co-fiduciaries may, for
example, designate one of them to maintain a bank account or
accounts, and in that instance the signature of only that
fiduciary shall be required to open and maintain such
24
account, to deposit funds to such account and to write
checks on such account.
X: The individual fiduciaries shall have jointly with the
corporate fiduciary all the powers given to the fiduciaries.
Y: In the event of any disagreement between or among my
fiduciaries, the decision of a majority of my fiduciaries
shall control. No fiduciary shall be liable for any loss
resulting from a decision in which that fiduciary did not
join.
z: It will be sufficient authority for any person to deal
with any successor or substitute fiduciary if the successor
delivers to that person a signed written statement that the
predecessor fiduciary is either deceased, has resigned or is
because of some disability unable to act or continue to act
and that he or she is the duly appointed successor
fiduciary. Such authority will remain in effect until such
time (if any) that the predecessor fiduciary gives written
notice that it is no longer effective. During the interim,
acts taken pursuant to such authority will be valid as if
taken by or with the predecessor fiduciary directly.
AA. In establishing the inability of a fiduciary to act
or continue to act hereunder, the statements of two
licensed doctors of medicine shall be sufficient to
establish such incapacity and third persons are protected
25
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~~
in relying upon such statements without any further act or
notice. No further act on the part of any party hereto or
of any court shall be necessary to vest in a successor
fiduciary the fiduciary powers and duties in the
supervision and management of the trust and/or estate.
BB. To continue the operation of any business in which
I may be interested or engaged at the time of my death
(regardless of the form or organization of any such
business, whether the same be a sole proprietorship, a
partnership or a corporation in which I own all or a
substantial portion of the stock and including any farming
business and the rental of farm land which I may own,
either solely or as a co-tenant, including undivided
fractional interests), which business or an interest in
which shall be received by my fiduciary, subject to the
terms of any agreement I may have made for the sale of
such business or interest or any assets thereof, until
such time as my respective fiduciaries deem it advisable
to sell, liquidate or distribute the same in kind. My
fiduciaries shall have all the rights and powers in
connection with such business as I had when living,
including by way of example and not limitation the powers
to operate or join in the operation thereof as a going
concern, the right to change the form of any such business
26-
by the reorganization or incorporation thereof, or the
formation or re-formation of a general or limited
partnership with respect thereto, and also including the
right to invest in any business or make agreements for the
utilization in any business or lease to or in conjunction
with any business the property of my estate or any trust
hereunder for such periods of time and upon such terms and
conditions and to liquidate or sell the same or any part
thereof, all as my respective fiduciaries shall deem
advisable for the best interests of my estate and of the
beneficiaries thereof, without any liability for loss
resulting from the operation of such business except where
such loss is the result of gross negligence or fraud on
the part of the particular fiduciary.
CC. In connection with the continued operation of any
business, my fiduciaries shall be entitled to receive such
additional compensation as may be commensurate therewith.
My fiduciaries are specifically authorized and empowered
to engage the services of such persons as may be
reasonable necessary or desirable to provide legal,
accounting and business management expertise to or for
said business and to engage employees and agents therefor
and to agree for the compensation of said persons in
addition to the additional compensation of my respective
27
ITEM XII: I appoint my accountant, SUSAN BEIDEL, my
attorney, HAMILTON C. DAVIS, and FARMERS TRUST COMPANY of
CARLISLE, PA, Executors of this my Last Will.
ITEM XIII: I appoint my accountant, SUSAN BEIDEL, my
attorney, HAMILTON C. DAVIS, and FARMERS TRUST COMPANY, Trustees
of any trusts created by this my Last will.
ITEM XIV: I direct that my Executors, Trustees or
Guardians or their successors shall not be required to give bond
for the faithful performance of their duties in any
jurisdiction.
ITEM XV: My corporate fiduciary shall be entitled to
compensation based upon its regular schedule of fees for such
services in effect from time to time during the period over
which its services are performed.
ITEM XVI: My individual fiduciary shall be entitled to
reasonable compensation for his or her services rendered from
time to time unless different compensation has been provided for
in a separate letter of agreement.
ITEM XVII: I specifically give unto my Attorney, HAMILTON
c. DAVIS, ESQUIRE, or should he be unable or unwilling to act,
my accountant, SUSAN BEIDEL, as the case may be, in his or her
sole discretion, the right and authority to revoke the
appointment of any corporate fiduciary designated in my will or
in any Codicil thereto, provided that he or she simultaneously
appo_intua substitute corporate fiduciary.
29
fiduciaries provided for above.
DD. If the assets of any Trust hereunder consist of any
interest in residential real estate, whether it be a full
fee interest; a leasehold interest; a fractional interest;
a life tenancy or a remainder interest; the right to
income from such trust shall include the right to
possession of such residential real estate (and if the
income beneficiary is my wife, she shall have the right to
share that possession with such other members of my family
as she shall determine). The costs of obtaining,
maintaining, insuring, repairing and/or replacing such
real estate shall be considered appropriate costs to be
paid by Trustees and shall be allocated to income or
principal in accordance with the character of the cost
paid. Should my wife be residing on a permanent basis
(temporary absences for vacations and the like not
considered) in such residence, Trustee shall consult with
my wife prior to sale or other disposition of such
residential real estate, and shall not dispose of such
residential real estate without the consent of my wife or
her agreement concerning a substitute or replacement
residence. Trustee is authorized to execute and deliver
such Deeds, assignments or other documents as may be
necessary and desirable to effectuate the transfer of
ownership of-any interest in any real estate.
28
ITEM XVIII: The interests of the beneficiaries hereunder
shall not be subject to anticipation or to voluntary or
involuntary alienation.
IN WITNESS WHEREOF, I hereunto set my hand and seal to this
my Last Will and Testament, written on thirty-one (31) sheets
of paper, dated this 2bM day of ):"e.bn^~y
/
~1:-L4!!.
, 1993.
( SEAL)
The preceding instrument, consisting of this and thirty
(30) other typewritten pages, each identified by the signature
or initials of the Testator, was on the day and date thereof
signed, published and declared by the Testator therein named, as
and for his Last Will, in the presence of us, who, at his
request, in his presence, and in the presence of each other have
subscribed our names as witnesses hereto.
~i. Ca..h
v
residing at
rV~'Vt'J/e; ~.-
./
i)
7<~Ll C(,
/ .
/1 " .1 -1 [I
.Ii J JUt'l." ~~.IJ ,-~.'.1
,/ ''-L_-t,..: .- ....-~ J~....- \- I ",J:....,
) ,-
residing at
r--'" j.
'-,' ,..,.."... -.-~
-~J),I ,')/1 II '\ . v;, c',
jlj'
n
f4
30
COMMONWEALTH OF PENNSYLVANIA
SSe
COUNTY OF CUMBERLAND
I, ELWOOD R. GUTSHALL, SR., the Testator whose name is
signed to the attached or foregoing instrument, having been duly
qualified according to law, do hereby acknowledge that I signed
and executed the instrument as my Last Will; and that I signed
it willingly and as my free and voluntary act for the purposes
therein expressed.
~ R f!rf;t;~AL)
ELWOOD R. GUTSHALL, R.
Sworn to or affirmed and acknowledged
before me by 5/w~lJ~ (? O-f4.ls/.tUI,ff; the
Testator, thiS.26f-A day of .
,t" t- ~ r lC.-LA'""V , 19 9 3 .
. /
V~/J'(~ J:~
Notary Public
....\:;;.,-....:-
~ .>r:: -
t t",;"t ~:::.:;~.:_1 :,; ,~i._~.:~.;,'..~~~~:.::~;:';.: ~~~-_:;. ._::." ..__.-"~N....___
COMMONWEALTH OF PENNSYLVANIA
SSe
COUNTY OF CUMBERLAND
We, !-i /in: I '- TI' r.J c.:. ;)A v' :5 and U 1 {,t . See L,sl.._' /?,C'Y!-GC"l2-
the witnesses whose names are signed to the attached or
foregoing instrument, being duly qualified according to law, do
depose and say that we were present and saw the Testator sign
and execute the instrument as his Last will; that the Testator
signed willingly and executed it as his free and voluntary act
for the purposes therein expressed; that each subscribing
witness in the hearing and sight of the Testator signed the will
as a witness: and that to the best of our knowledge the Testator
was at the time eighteen (18) or more years of age and of sound
mind and under no constraint or un~c~~~,
, I)
~(~,.." /..,~ ) ,UJ..f).,'. -., I
A ~ (. '::1". ~ ,.f ).;'/1 -
- / ,)
Sworn to or affirmed and s~scribed to
before me by .JJ.tf!.. i /f-QIt c. LJIfA/".s and
10;.r ft. So/Ie~ ~/'l,er, witnesses, this
U-A day o:c:.::-t ' 1993.
n(/.J.d.i.://0;nnn n.' ..nn nn .
, Not a ry.: .P.t!l.?l_~ .<?_
J.,.
31
BUREAU OF ZNDZVZDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 180601
HARRISBURG, PA Z?ZZ&-0601
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
INHERITANCE TAX
STATENENT OF ACCOUNT
HANILTON C DAVIS
ZULLINGER-DAVIS
PO 80X 40
SHZPPENSBURG
'04 ~PR 14:5g:~7
DATE
ESTATE OF
DATE OF DEATH
FZLE NUNDER
COUNTY
ACN
REV-I&D? EX AFP (D1-DS)
05-29-2004
GUTSHALL ELWOOD R
11-02-2001
21 01-1052
CUHBERLAND
101
Amoun~ Remi~ed
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUH]~ERLAND CO COURT HOUSE
CARLTSLE, PA 17015
NOTE: To insure proper credi~ to your account, submit ~he upper port/on of this form with your tax payment.
' - ................... ~n ~u~/~uN PaR YOUR RECORDS ~
1607 EX AFP (01 03) """ INHERITANCE TAX ST~Rk~f'~-'~6~N~---~ .....................
ESTATE OF GUTSHALL ELWOOD R FILE NO. 21 01-1052 ACN Z01 DATE 05-29-2004
THTS STATEHENT TS PROVTDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NANED ESTATE. SHO#N BELON
ZSA SUHNARY OF THE PRINCIPAL TAX DUE,
A PROJECTED INTEREST FIGURE. APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE,
DATE OF LAST ASSESSNENT OR RECORD ADJUSTNENT: 09-16-2002
PRINCIPAL TAX DUE:
PAYNENTS (TAX CREDITS):
PAYHENT RECEIPT
DATE NUNBER
02-20-2004 CD005585
TCOUNT (+)
/PEN PAID (-)
1,973.82-
ANOUNT PAID
26,564.09
24,556.45
ZF PAZD AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDZTZONAL INTEREST.
( ZF TOTAL DUE ZS LESS THAN 91,
NO PAYNENT ZS REQUIRED.
TOTAL TAX CREDIT
DALANCE OF TAX DUE
INTEREST AND PEN.
¥OYAL DUE
24,590.27
35.82CR
.00
$3.82CR
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR),
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. )
BUREAU OF TNDZVTDUAL TAXES
TNHERTTANCE TAX nTVTSTON
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
COHHONNEALTH OF PENNSYLVANTA
DEPARTNENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
REV-1607 EX &FP C01-05)
HANILTON C DAVIS
ZULLINGER-DAVIS
PO BOX 40
SHIPPENSBURG
DATE 05-Z9-Z004
· ESTATE OF GUTSHALL ELW00D R
DATE OF DEATH 11-02-Z001
FILE NUNBER 21 01-1052
COUNTY CUHBERLAND
ACN 101
Amount
HAKE CHECK PAYABLE AND RENZT PAYNENT TO:
REGISTER OF WILLS
CUNBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To /nsure proper credi* ~o your eccoun~, submi~ ~he upper portion of ~his form wi~h your ~ax payment.
CUT ALONG THTS LTNE ~ RETATN LONER PORTTON FOR YOUR RECORDS ~
REV-1607 EX AFP (01-03)
~## TNHERITANCE TAX STATEHENT OF ACCOUNT
ESTATE OF GUTSHALL ELWOOD R FZLE NO. 21 01-1052 ACN 101 DATE 05-29-2004
THTS STATEHENT TS PROVTDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAHED ESTATE. SHOWN BELOW/
TS A SUHHARY OF THE PR/NC/PAL TAX DUE, APpLTCATTON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, TF APpLTCABLE,
A PROdECTED TNTEREST FIGURE.
DATE OF LAST ASSESSNENT OR RECORD ADJUSTHENT: 09-16-2002
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYHENTS (TAX CREDITS):
24,556.q5
PAYHENT RECEIPT DISCOUNT ¢+) AHOUNT PAID
DATE NUNBER INTEREST/PEN PAID ¢-)
02-20-2004 CD005585 1,975.82- 26,564.09
ZF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( ZF TOTAL DUE ZS LESS THAN $1,
NO PAYNENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" [CR),
TOTAL TAX CREDIT 24,590.27
BALANCE OF TAX DUE $$.82CR
INTEREST AND PEN. .00
TOTAL DUE 33.SZCR
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. )
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the nasa and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REG:I:STER OF N:ILLS, AGENT.
-- /f NON-RES/DENT DECEDENT make check or money order payable to: CONNONNEALTH OF PENNSYLVANTA.
REFUND (CR): A refund of a tax credit, which Nas not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania /nheritance and Estate Tax" (REV-1313). Applications are available at
the Office of the Register of Nills, any of the Z3 Revenue District Offices or from the Department's 24-hour
answering service for forms ordering: 1-800-56Z-ZOSO; services for taxpayers with special hearing and / or
speaking needs= 1-800-~47-$0Z0 (TT only).
REPLY TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of IndividuaZ Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 171Z8-0601, phone
(7173 787-6SOS.
DISCOUNT:
/f any tax due is paid within three (5) calendar months after the decadent's death, a five percent ESI) discount
of the tax paid is alZowed.
PENALTY=
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period.
/NTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rata of
six (6Z) percent per annum calculated at a daily rate of .O0016q. Al1 taxes which became deIinquent on and after
January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOo4 are:
Interest Daily Interest DaiZy Interest
Year Rate Factor Year Rate Factor Year Rata
1982 ZOZ .000548 1988-1991 11Z .000301 ZOO1 9Z
1983 16Z .000~$8 1992 9Z .O00Zq7 ZOOZ 6Z
1984 11Z .000301 1993-1994 7Z .000192 2003 5Z
1985 13Z .000356 1995-1998 9Z .000Z47 2004 qZ
1986 lO/ .00027q 1999 7Z .00019Z
1987 9Z .0002q7 ZOO0 8Z .000219
Daily
Factor
.000247
.00016q
.000137
.000110
--Interest is calculated as follows:
ZNTEREST= BALANCE OF TAX UNPAZD X NUNBER OF BAYS DBLZNQUENT X DAZLY ZNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. /f payment is made after the interest computation date sheen on the
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
T#HERZTANCE TAX DTVTSZDN
DEPT. 28060!
HARRTSBURG, PA 1712D-0601
COMHONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
REV-I&07 EX AFP C01-05)
HAMILTON C DAVIS
ZULLINGER-DAVIS
PO BOX ~0
SHIPPENSBURG
PA 17257
DATE 05-17-200~
ESTATE OF GUTSHALL
DATE OF DEATH 11-02-2001
FILE NUMBER 21 01-1052
COUNTY CUMBERLAND
ACN 101
L Amoun~ Rem i 'l:'l:ed
ELNOOD R
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF MILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credi~ ~o your account:, submi~ ~he upper portion of ~:his fore wi~ch your ~ex payment:.
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
ESTATE OF GUTSHALL ELNOOD R FILE NO. 21 01-1052 ACN 101 DATE 05-17-200~
THIS STATEMENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHO#N BELO#
TS A SUHHARY OF THE PRINCIPAL TAX DUE:, APPLZCATTON OF ALL PAYHENTS:. THE CURRENT BALANCE, AND, ZF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-02-200~
PRINCIPAL TAX DUE: .........................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS):
2~,556.~5
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID ¢-)
1,973.82-
0Z-20-200~
05-05-200~
CD005585
REFUND
.00
26,56~.09
33.82-
TOTAL TAX CRED/T
24,556.~5
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
ZF PAZD AFTER TH/S DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDXTZONAL INTEREST.
ZF TOTAL DUE KS LESS THAN $1,
NO PAYHENT XS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A 'CREDIT"
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF TH/S FORM FOR /NSTRUCT/ONS.
PAYNENT:
Detach the top portion of this Notice and submit Hith your payment made payable to the name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF #ILLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: COHHONNEALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which was not requested on tho Tax Return, may be requested by completing an
"Application for Refund of PennsyZvania Inheritance and Estate Tax" (REV-1315). Applications are available at
the Office of the Register of Hills, any of the Z3 Revenue District Offices or from the Department's Z4-hour
answering service for fores ordering: 1-BOO-36Z-ZOSO; services for taxpayers with special hearing and / or
speaking needs: 1-BOO-447-50ZO (TT only).
REPLY TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171ZB-0601, phone
(717) 787-6505.
DXSCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount
of the tax paid is allowed.
PENALTY:
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid befare January lB, 1996, the first day after the and of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and Dna (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (SI) percent par annum caZculatad at a daily rate of .000164. Ail taxes which became delinquent on and after
January 1, 198Z will bear interest at a rate which Hill vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year
L98Z ZOZ .00054B 1988-1991 llZ .OOOSOZ ZOO1
1985 16Z .000438 1992 92 .000247 200Z
leS4 llX .000301 1993-1994 72 .000192 ZOOS
1985 132 .000356 1995-1998 9Z .000Z47 2004
1986 lOZ .OOOZ74 1999 7Z .00019Z
1987 9Z .000Z47 ZOO0 BX .000Z19
Interest Daily
Rate Factor
9Z .000247
6Z .000164
5Z .000137
4Z .000110
--Interest is calculated as follo~s:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (LB) days
beyond the data of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 12/01/2004
DAVIS HAMILTON C
P O BOX 040
SHIPPENSBURG, PA
17257-0040
RE: Estate of GUTSHALL ELWOOD R SR
File Number: 2001-01052
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing will become delinquent on: 11/02/2004
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
GLENDA FARNER STRASBAUGH
REGISTER' OF WILLS
CC:
File
Personal Representative(s)
Judge
Cumberland County - Register Of Wills
One Courthouse SquaLe
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 10/10/2005
DAVIS HAMILTON C
20 E BURD ST STE 6
PO BOX 40
SHIPPENSBURG, PA 17257-0040
RE: Estate of GUTSHALL ELWOOD R SR
File Number: 2001-01052
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July I, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by: 11/02/2005
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
~-~~~
GLENDA FARNER STP~SBAUGH
REGISTER OF WILLS
cc: File
Personal Representative(s)
Judge
t-V
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 10/10/2005
DAVIS HAMILTON C
20 EAST BURD STREET
SHIPPENSBURG, PA 17257
RE: Estate of GUTSHALL ELWOOD R SR
File Number: 2001-01052
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by: 11/02/2005
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
~~~
GLENDA FARtJER STRASBAUGH
REGISTER OF WILLS
cc: File
Counsel
Judge
__ \..7
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 10/10/2005
BEIDEL SUSAN
9388 MOWERSVILLE ROAD
NEWBURG, PA 17240
RE: Estate of GUTSHALL ELWOOD R SR
File Number: 2001-01052
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULESt NO.
103 SUPREME COURT RULES DOCKET NO. It for decedents dying on or after
July I, 1992t the personal representative or his counsel, within two
(2) years of the decedent's deatht shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by: 11/02/2005
Your prompt attention to this matter will be appreciated.
Thank You.
SincerelYt
.~~J~
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
cc: File
Counsel
Judge
!-if
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Elwood R. Gutshall. Sr.
Date of Death: 11/0212001
Estate No. 2001-01052
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with
respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete: Yes X No_
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete:
3. If the answer to No.1 is Yes, state the following:
a. Did the personal representative file a final account with the Court? Yes
No X
b. The separate Orphans' Court No. (if any) for the personal
representative's account is:
c. Did the personal representative state an account informally to the
parties in interest? Y es~ No_
d.
Copies of receipts, releases, joinders and approvals of formal or
informal accounts may be filed with the Clerk of the Orphans' court and
may be attached to this report.
#flJ '---
Hamilton C. Davis, Esquire
P.O. Box 40
Shippensburg, P A 17257
(717) 532-5713
Date:
/(J /3/ / Db
I I
Capacity: _ Personal Representative
XX Counsel for Personal
Representative
98 :z ~.!d I S IJO SOOZ
f' ~'~ i
.) i .~;.,)
-in -1,\' U'~j O-'(li'l i(\("-j'! I
,jlJ J0i]Jv ' :h.JOiv1'.j.:.d
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