HomeMy WebLinkAbout04-0045PETITION FOR PROBATE and GRANT OF LETTERS
Estate of'~"~c/~Cl ~- ~,,L.~lCv~tV£}l
also known as
. . o.~Deceased.
Social Security No. ~ & 9 3 ~_ - ~
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of ag$or older an the execut
in the last wilt of the above decedent, dated ..3 ~
and codicil(s) dated
To:
Register of Wills for the
County of
Commonwealth of Pennsylvania
in the
named
, ~9' ~.--~
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in C c. v~x ~a,~ xL. LdA ~x 9 County, Pennsylvania, with
h x~ last family or principal residence at ~ %~ C~ ~e D. eq~ _
(list street, number and muncipality)
D~endeqt, then 6 Z-_ years of age, d~ed ~ ~ ~ ~ , ~ ~ % ~ ,
at E~p~as~l~o~ ~d~cedJ~ ~t marr~s ~no~fc~d~a~; ~d not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $
situated as follows:
WHEREFORE, petitioner(s) respectfully ye~q.uest(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters '/-e~-V,A xw,.e.~,~'-~%~.£ ,~
theron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
OATH OF' PERSONAL REPRESENTATIVE
COMMONWF~kLTH OF PENNSYLVANIA 3
COUNTY OFf ~s
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed c (~~~r~'7'Q~;~/~L~.~
~)gre me this //_~/7''~/ day of /d ~'
Estate Of
DECREE OF PROBATE AND GRANT OF LETTERS
, Deceased
AND NOW
the reverse side hereof, satisfactory proof having been p/~e. nted before me,
IT IS DECREED that the instrument(s) dated
described therein be admitted to probatq azjA~filed of recffrd as the last (~ill of
and Letters ~_e~ .~-~/".o~,~,,~,-~.~,' ,
ark hereby gr~anted to ~~_z/~//~c~'~-~z/~_.~
/
I~>-~ , in consideration of the petition on
FEES
Probate, Letters, Etc ..........
Short Certificates( ) ..........
tion ................
/ TOTAL
rile~aa~e, dd...
ATTORNEY (Sup. Ct. I.D. No.)
PHONE
his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00 ~ ~ ./~ ~~~
~ Local Registra~- -
P S 81 3,5 5 1 JAN I B 2004
No. '~ Date
05.143 Rev. 2/87 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
STATE FILE NUMBER
"Z DY IF;L .W'.' i'?' Isex . SECUR,..UMBER OF Dm. ( th. D".
~ -~ -. ~en 12~ I~ 18o ~ u~v~ I . . ~.
' ' ' I ' 7 -- ~ -- ~ 14.I--~-U~ '
AGE(~B~By) J UNDER1Y~ I UNDERI~6Y DATE~BIR~ I BR~P~CE(~B~ IP~CEOFD~k~-s~s~u~ii '
~n~II Da~ "~I ~* (~n. Day. Y"*)II s~th ~ F~. ~) I~:~ ~ ~ I OmER-
COU~OF D~,'' I _ I ' . I · [ ' I ~ U - '~ '~ (~) U
~fn [ Cl~, B~O, ~ OF D~TH [ FACILI~ ~ME (if ~t i~titu~n, give ~.t a~ numar)[W~ DECEDENT OF HISP~IC ORIGIN? ]~CE- ~ In~ B~d
C~ . . ' . No~ yes If ~., ~ C~, (~) '
DECEDENUS USUAL ~CUPATI~ ' I ~, I 10.
DECEDENTS E~TI~ SURV~ING ~OUSE
KIND OF BUSINESS I INDUSTRY ~AS DECEDENT ~ER iNI I ~IT~ STA~S - M.,C~ ~
(e~~ I U.S. ~MED FORCES? (Sp~o~~) I ~,~, '
DECEDENTS ~IMNG ADD.SS {S~e(, ~, S~le, ~ ~) ~ DECEDENTS
FATHER'S NAME (Fk~, M~.~_~. Last)
t.. I/4,tfl~ Pu~b. wt4ch, ~.
I~S ~E
METH~ ~ DI~ITI~ DATE ~ DIS~SITION
SIGNORE ~.F~NE~SERVlCE L~ENSEE OR PERSON ACTING AS SUCH I LICENSE NUMBER
?e~ 2~ ~ ~ I To ne ~*t o~ mY ~d~, deem .... d at,he ~ dele a~ pl~e smt~
~?~ ~--;~ by I TIME OF D~TH DATE ~ONOU~ED "~O (~. Day
JMOTHER'S NAME (Flint, Middle, Maidegl Surname)
~Ob. C, p~ vx,~ve, Hee~o~g, PA 17055
21c. PA ~xq ' -I'd. H~6b~Rt PA
N~E ~D ADDRESS OF F~ILI~ ~0~ SO~ 04
17109
17109
ILICENSE NUMBER DATE SIGNED
I (Month, Day, Year)
25b. 123c.
WAS CASE ~I:I-I-RRED TO A MEDICAL ~XAMINER/CORONER?
.. Y" El ~'Y/W .o []
. .A4?pmxi. male PART #: Other significant conditionl cont~buUng to dee. but
IMMEDIATE CAUSE (Final
disease or com~Alon
rseu~t~no th death) ~ a.
~equenUally list co~dit~ns b.
cause. Entre UNDERLYING
CAUSE (Disease o~ injury
that in#leted even~
~sultthg on death ) LAST
DUE TO (OR AS A CONSEQUENCE DF):
-" onae~ and death
WAS AN AUTOPSYWERE AUTOPSY FINDINGS ]MANNER OF DEATH I DATE OF INJURY I TIME OF INJURY
PERFORMED? AVAILABLE PRIOR TO ~II~.. Day. Year) I
COMPLETION OF CAUSEI Natural~ Homicide
OF DEATH? ~ Accident [] Pending Invesdgatinn
YesF--I N°I7] YesD NOI71] ISuiOide [] Couldnolbedelermined [] ~a'~l~ [30b.____ M*
[ PLACE OF INJURY - At home, farm. street, lactory, office
28.. 28b. L J 30ebbing.. ~tc. (Speciy)
'PRONOUNCING AND CERTIFYING PNY$1ClAN (Physician both pronouncing death anil Celt!lying Io cause of death)
'MEDICAL EXAMINER/CORONER
31 e.ma~rmr l~ llatod ............................................................................................................................................ []
,,. REGISTRAR'S $IGNATURE AND NUMBER ~ ~ ~ 14/'4/r'1
no~ restdtthg in the undedying cause given bi PART I.
INJURY AT WORK? I DESCRIBE HOW INJURY OCCURRED.
LICEl~$1~J~l~4S~a~. __~.. · D~kTE~IGNEO (Month Day Year)
(I~27)T~P~l ~ ~ /~7~
DATE FILED (Month, Day, Year)
//-
LAST WILL AND TESTAMENT
OF
VIRGIL F. PUSKARICH
I, VIRGIL F. PUSKARICH, of Cumberland County, Pennsylvania, declare this to be my Last
Will and revoke any Will previously made by me.
ITEM ONE
I direct that my remains be cremated and the arrangements be made with the Cremation Society
of Pennsylvania.
ITEM TWO
I direct that all my just debts, expenses of my last illness, and funeral expenses shall be paid
from the assets of my estate, as soon as practical after my decease, as a part of the administration of
my estate.
ITEM THREE
I bequest any and all motor vehicles and their accessories and equipment, all personal effects
and belongings, all jewelry, clothing and other articles of household use or ornament and all other tangible
personalty of like nature (not including cash and securities), and all insurance policies relating to such
property, owned by me at the time of my death to my wife, MARILYN PUSKARICH, if she survives
me for a period of thirty (30) days. If she predeceases me, I give my said personal property and the
insurance thereon to my then living children to be divided among them as they agree. If they cannot
agree, then the said personal property shall be sold and the proceeds distributed to them in equal shares.
1
ITEM FOUR
Subject to the payments in Item Two, my Personal Representative shall distribute the net income
and principal of all of the remainder of the residue of my estate, including without limitation, all property
or interest therein acquired by me or to or which I may become entitled after the execution of this Will,
and all property over which I shall have a power of appointment or disposal which I shall not have
otherwise exercised, or refused to exercise, to the named Trustees to hold IN TRUST, as part of the
Trust Estate of the VIRGIL F. PUSKARICH Family Trust Agreement dated th6~ day of January,
2003, as amended at any time prior to my death, or, if said Agreement is no longer in effect, to hold,
IN TRUST, on the terms and conditions specified in said Agreement on the date of this Will or of the
last Codicil hereto, which like effect as if they were set forth herein verbatim.
ITEM FIVE
If my wife, MARILYN PUSKARICH, shall die simultaneously with me or there is no sufficient
evidence to establish that my wife and I died otherwise than simultaneously, I direct that I shall be
presumed to have predeceased my wife, MARILYN PUSKARICH, notwithstanding any provision
of the law to the contrary and that the provisions of my Will shall be construed on such presumption.
ITEM SIX
I authorize my Executor to claim administrative expenses as a deduction upon my estate return
or upon an income tax return or returns as he or it in his or its discretion shall considered to be in the
best interests of my beneficiaries, with no duty to make adjustments between income and principal
as a result thereof.
2
ITEM SEVEN
I direct that all estate, inheritance and other taxes in the nature thereof, together with any interest
and penalties thereon, becoming payable because of my death with respect to the property constituting
my gross estate for death tax purposes, whether or not such property passes under this Will, shall be
paid from the principal of my residuary estate, and no person receiving or having a beneficial interest
in any such property, whether under this Will or otherwise, shall at any time be required to contribute
or to refund any part hereof, PROVIDED, however, that this direction shall not apply to taxes on my
property included in my estate solely because ora power of appointment thereover which I possess
but have not exercised or on any qualified terminable interest or to any generation skipping transfer.
ITEM EIGHT
All of my insurance policies which provide indemnity for the loss of any of my personal or real
property by fire, windstorm or other similar casualty (including any claim for the loss against any insurance
company), I give and bequest, respectively, to those persons or corporations, as the case may be, who
shall become the owners of such properties by reason of my death, whether such ownership be acquired
under the provisions of this Will, by survivorship or by other means.
ITEM NINE
Any and all payment or payments of any sum or sums, whether in cash or in kind and whether
for principal or income, payable to the said beneficiaries of my estate shall be free from anticipation,
assignment, pledge, or obligation of any beneficiary, and shall not be subject to any execution or
attachment.
3
ITEM TEN
I appoint my Wife, MARILYN PUSKARICH, Executor of this my last Will.
Should my Wife, MARILYN L. PUSKARICH, fail to qualify or cease to act as Executor,
I appoint my daughters, LYNN M. TOSH and LAURA M. PUSKARICH, Co- Executors of this my
last Will.
I appoint SUELLEN M. WOLFE, attorney of my estate.
No bond shall be required of any fiduciary hereunder or in any jurisdiction. No fiduciary hereunder
shall have any liability for any mistake or error of judgement made in good faith.
ITEM ELEVEN
My Personal Representative 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, including property held
for minors, whether principal or income, exercisable without court approval, and effective until actual
distribution of all property. Such list of powers is not exclusive and it is not meant or intended for the
powers hereinafter set forth to be exclusionary and in derogation of any remaining statutory powers;
and
To retain, any or all property owned by me at the time of my death in the form in which it then
exists; acquire by purchase or otherwise or retain, temporarily or permanently, any kind of realty and
personalty including stocks and unsecured obligations, undivided interest, interests in investment trusts,
mutual funds, legal and discretionary common trust funds, leases, any property belonging to my estate,
and property which is outside of my domicile, all without diversification as to kind or amount and without
being limited to investments authorized by law for trust funds, (including the discretion to retain as
an investment any obligation or obligations owing to me by any corporation in which I have a stock
interest at the time of my death) and hold funds uninvested, or deposit any moneys in one or more
savings or other banks in any form of account whether or not interest bearing; and
To vote in person or by general, limited or discretionary proxy, with respect to any investments
that may be owned by my estate or any trust, or consent to any purpose, in respect of any stocks or
other securities; exercise or sell any rights of subscription or other right in respect thereof; and
To hold two or more trusts or other funds in one or more consolidated funds, in which the
separate trusts or funds shall have undivided interest; and
To sell, exchange, or otherwise dispose of realty and personalty publicly or privately, wholly
or partly on credit or for any consideration including stocks, bonds or other corporate obligations and
grant options for the purpose, exchange or other disposition of any such property; and
To pay general legacies, establish trusts, divide or distribute principal, in kind or in money,
or partly in each, or by way of undivided interests, even if shares be composed differently; and
To delegate discretionary powers to agents, remunerate them, and pay their expenses, employ
and pay the compensation of accountants, custodians, legal and investment counsel; and To ra~v,
assign, alter, extend, compromise, release with or without consideration, or submit to arbitration,
obligations or claims, including taxes, held by or asserted against them or which affect estate or trust
assets; and
To hold property in the name of nominees; and
To borrow money from themselves or others and pledge or mortgage any property, for the
payment of taxes, debts, legacies or expenses or any other propose which in their opinion will facilitate
the administration of my estate or any trust; and
To manage, retain, improve, alter, subdivide, develop, dedicate to public use or lease real property
or grant easements with respect thereto for periods to begin presently or in the future without regard
to statutory restrictions on leasing and even though any such period may extend beyond the term of
any trusts; and
To consent to and participate in any plan for the liquidation, reorganization, consolidation or
merger of any corporation and security of which is held; and
To abandon, in any way, property which the determine not to be worth protecting; and
In connection with the administration of my estate and of any fund hereunder, I direct that all
corporate stock distributions in the stock of the distributing corporation ( except such distribution,
whether described as stock dividends, stock splits or otherwise, paid in stock of the distributing
corporation, where the number of shares of that class of stock distributed to shareholders of that class
amounts to six (6%) percent or less than the outstanding number of shares of that class on the record
date for such distribution), all rights to subscribe accruing on or in respect of any securities held hereunder,
all capital gains distributions on shares of mutual funds, and all liquidating dividends shall be treated
as principal; and all other cash or stock dividends accruing on or in respect of any such securities shall
be treated as income; and
To make loans out of the trusts to my Executors provided that such loans are made on adequate
security and for an adequate interest; and
To allocate any portion of my Generation Skipping Tax exemption under Section 2631 (a) of
the Internal Revenue Code, or any similar exemption, exclusion or other benefit allowable under the
law in force when I die, to any property as to which I am the transferor, within the meaning of Section
2652(a) of the Internal Revenue Code, including any property transferred during my life, to elect out
of any deemed allocation or revoke any prior election out, and to exercise the special election provided
in Section 2652(a)(3) of the Internal Revenue Code as to any part or all of the Marital Trust under
my above mentioned trust; and
Notwithstanding any of the other provisions of this Will and the grant of any power either by
common law, statute or as set forth herein, the Trustees shall not possess or exercise any power, the
possession of which could or would in any manner disqualify the portion of my estate so qualified for
the purposes of or with respect to the marital deduction under the federal estate tax laws or under
any law of any state which may grant a similar marital deduction and which has proper jurisdiction
of my estate upon my death for estate or similar tax purposes; and
To join my wife in making a joint income tax or gift tax return or to execute a consent to any
gift made by my wife for any fiscal year that included the date of my death or for any period thereto,
and in connection therewith, to pay such amounts of tax, interest and penalty as they may deem advisable,
even though not attributable entirely to my income or gifts without requiring an indemnification agreement.
IN WITNESS WHEREOF, I have signed, sealed, published and declared this to be my Last
Will and Testament, consisting of eight pages plus the Acknowledgment and Affidavit, in the presence
of the persons witnessing it at my request thi~ay of January, 2003.
VIRGIL F.~PUSKARICH
7
The preceding instrument, consisting of this and seven other typewritten pages, each identified
by the signature of the Testator, was on the date thereof signed, published and declared by VIRGIL
F. PUSKARICH, the Testator herein, named, as and for his Last Will and Testament in the presence
of us, who in his presence, at his request, and in the presence of each other have subscribed our names
as witnesses hereto.
Name
Name
Name
Address
Address
Address
8
ACKNOWLEDGMENT AND AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA:
COUNTY OF DAUPHIN
· SS;
,AND
Testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being
first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed
the instrument as his Last Will and Testament and that he signed willingly, and that he executed it as
his free and voluntary act for the purpose therein expressed, and that each of the witnesses, in the presence
and hearing of the Testator, signed the Will as witness and to the best of his knowledge the Testator
was at the time eighteen years of age or older, of sound mind and under no constraint or undue influence·
Testate-~, ' ' -
Witness
Wi.,t.~ss
Witness
Subscribed, sworn to and acknowledg~
and subscribed and sworn to me
· es, thi,~y
Notary Public
(SEAL) ~ *,~. '~,~
(SEAL)
(SEAL)
(SEAL)
t t efo, re me by VIRGIL F/.PUSIC4.RICH, the Testator,
of January, 2003.
9
Buchanan Ingersoll
:!
Samuel J. Goncz
412-562-1381
gonczsj~bipc.com
April 27, 2004
One Oxford Centre
301 Grant Street, 20th Floor
Pittsburgh, PA 15219 1410
T 412 562 8800
F 412 562 1041
www. t:)ucha naningerso]l.co m
Register of Wills of
Cumberland County
Hanover & High Streets
Carlisle, PA 17013
Re:
Estate of Virgil F. Puskarich
No. 00045 of 2004
Dear Sir or Madam:
Enclosed is a Certification of Notice Under Rule 5.6(a) for the above-referenced estate.
Please file the same in your records for this estate. Please date stamp the enclosed copy and
return it to me in the enclosed self-addressed, stamped envelope.
Please call me if you have any questions.
Sincerely,
Samuel J. Goncz
SJG/dmr
Enclosure
cc: Marilyn Puskarich
Suellen M. Wolfe, Trustee
# 1544069-v 1 ;PGH l_General;GONCZ 1
Domestic Offices :: Pennsylvania :: New York :: Washington, DC :: Florida :: New Jersey :: Delaware :: California
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
IN RE: ESTATE OF VIRGIL F. PUSKARICH
Date of Death: January 4, 2004
) ORPHANS' COURT DIVISION
)
) No. 00045 of 2004
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
To the Register:
I certify that notice of 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
April 26, 2004.
Nanl e:
Marilyn Puskarich
Suellen M. Wolfe
Lynn M. Tosh
Laura M. Puskarich
Address:
2496 Cope Drive
Mechanicsburg, PA 17055
4278 Wimbledon Drive
Harrisburg, PA 17112
2215 Spring Run Drive
Mechanicsburg, PA 15055
320 Charles Road
Mechanicsburg, PA 17050
Notice has been given to all persons entitled thereto under Rule 5.6(a) except: No exceptions
Date: April 26, 2004
Signature:
Name:
Address:
Telephone:
Capacity:
Samuel J. Goncz, Esq. C'fd
Buchanan Ingersol,[1, P.C.
301 Grant St, 2 .L~h. i~'1, Op~Oxfora .-~tr
Pittsburgh, PA ~5~:19 ~! ':.
(412)562-1381 ~
1-"-] Personal Representati~Tg
[5~] Counsel for Personal [~presentative
#1537217-vl-Cert Re 5 6;PGHI_General;PERRI1
IN RE: ESTATE OF VIRGIL F.
PUSKARICH,
Deceased
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
04-0045 ORPHANS COURT
PETITION FOR APPOINTMENT OF GUARDIANS OF THE ESTATES OF
MINORS AND TO APPROVE DISCLAIMERS BY GUARDIANS OF MINORS'
CONTINGENT INTERESTS IN DECEDENT'S ESTATE AND TRUST
Petitioners, Lynn M. Tosh and Laura M. Puskarich, by and through their attorneys,
Buchanan Ingersoll PC, file this Petition for Appointment of Guardians of the Estates of Minors
and to Approve Disclaimers by Guardians of Minors' Contingent Interests in Decedent's Estate
and Trust, as follows: -. ~ "~'
I. JURISDICTION AND VENUE ~
1. Jurisdiction over this matter is proper and mandatory in the Orphans'-Gourt
division of this Court of Common Pleas pursuant to 20 Pa. C.S.A. § 711(4) (adminiStration and
distribution of minors' estates).
2. Venue is proper before this Court under 20 Pa. C.S.A. § 721 (2) (if guardianship
proceedings are not yet instituted, venue is proper in county where court would have jurisdiction
to appoint guardian of estate); see also 20 Pa. C.S.A. § § 5111 (a) (guardian of minor's estate may
be appointed by court of county where minor resides), (b) (guardian of estate within
Pennsylvania of minor residing outside of Pennsylvania may be appointed by court of county
having jurisdiction of estate or trust from which minor's interest derived).
II. NATURE OF PETITION AND AUTHORITY
3. Petitioners respectfully request: (i) their appointment as guardians of the estates
of certain minor beneficiaries derived from the estate of the Decedent, Virgil F. Puskarich (the
"Estate"), and his Virgil F. Puskafich Family Trust Agreement (referred to herein as the "Trust
Agreement" and the trusts created thereunder referred to collectively herein as the "Trust"); and
(ii) authorization from this Court for Petitioners, as such guardians, to disclaim said minor
beneficiaries' contingent interests therein. Copies of the Decedent's Will and the Trust
Agreement are attached to this Petition as Exhibits "A" and "B," respectively.
4. The parents of the minor beneficiaries consent to this Petition. Their consents are
attached hereto as collectively Exhibit "C."
5. Pursuant to 20 Pa. C.S.A. § 5111, etseq., this Court possesses the power to
appoint guardians of the estates of minors.
6. A guardian may disclaim the interest of a minor in a decedent's estate, but only
after authorization by a Court of competent jurisdiction, upon a finding that the disclaimer is
advisable and will not materially prejudice the rights of the minor or the minor's creditors.
20 Pa. C.S.A. § 6202.
7. On January 4, 2004, Virgil F. Puskarich (the "Decedent") died testate and
domiciled in Cumberland County, Pennsylvania. The Decedent's Last Will, dated January 3,
2003, (the "Will"), was admitted to probate on January 16, 2004, in the Office of the Register of
Wills of Cumberland County. Consistent with the Will, the Register issued Letters Testamentary
to the Decedent's widow and wife of 35 years, Marilyn Puskarich ("Marilyn"), residing at 2496
Cope Drive, Mechanicsburg, Pennsylvania 17055, and to Suellen Wolfe, residing at 4278
Wimbledon Drive, Harrisburg, Pennsylvania 17112.
-2-
8. Petitioners Lynn M. Tosh ("Lynn") and Laura M. Puskarich ("Laura") are the
only children of Decedent and Marilyn. Both Petitioners are suijuris and domiciled in
Cumberland County, Pennsylvania.
9. The Decedent's primary asset, valued at approximately $1.6 million, was his
accrued benefit in his employee pension and deferred compensation plans (collectively, the
"Pension"). The Decedent did not have a valid beneficiary designation for his Pension and so,
according to the terms of the Pension, the proceeds thereof are payable to his Estate. 71 Pa.
C.S.A. § 5709(c).
10. The Decedent's Will first provides for the payment of his debts, administration
expenses and taxes, and for the distribution of his tangible personal property. Under Item Four
of his Will, the Decedent's Will then bequeaths the residue of his Estate, which consists primarily
of his Pension, to the Trust.
11. Without the relief sought by this Petition, the Decedent's Pension will pass to the
Trust and trigger immediate federal income taxation in the amount of approximately $575,000.
12. To preserve the Pension for Madlyn and the rest of the family as the Decedent
intended, Petitioners seek (i) the appointment of themselves as guardians of the estates of three
minors having contingent interests in the Estate and Trust, as well as (ii) Court authorization for
Petitioners, as such guardians, to disclaim such interests.
13. Such disclaimers, coupled with anticipated disclaimers by all of the other possible
beneficiaries of the Trust (including Marilyn) and the intestate heirs of the Decedent's Estate
(other than Marilyn), would leave Marilyn as the sole beneficiary of the Estate. Under
applicable Treasury Regulations, Marilyn would then be permitted to roll over the Pension into
-3-
an Individual Retirement Account ("IRA") and, thus, defer income taxation thereon until
withdrawals are made therefrom. 26 U.S.C.A. § 402(c) and Treas. Reg. § 1.402(c)-2.
14. A private letter ruling request has been submitted to the Internal Revenue Service
confirming the federal income tax result of the proposed actions, and Petitioners anticipate that
the Internal Revenue Service will issue a favorable ruling within the next few weeks.
III. DECEDENT'S ESTATE PLAN
15. The Trust evidences the Decedent's intent to provide for Marilyn. Article I of the
Trust provides for the creation of two trusts for the benefit of Marilyn, known as "Trust A" and
"Trust B." The amount required to fund Trust B is equal to the maximum amount of taxable
transfers that the Decedent could make free of federal estate tax using the applicable federal
exclusion amount and permissible state death tax credit (approximately $1.5 million). The
balance of the Trust property would fund Trust A. See Trust at Exhibit "A," p. 1-2.
16. Upon Marilyn's death, the remaining property of both Trust A and Trust B is
distributable to the Decedent's then-living issue, per stirpes. If the Decedent has no issue then
living, such property is distributable in equal shares to the Decedent's sister, Darlene Bohnak
("Darlene"), and Marilyn's sister, Pamela Godwin McMahon ("Pamela"), each of whom survived
the Decedent. If either Darlene or Pamela is not then living, then such person's share would pass
to her then-living issue, per stirpes. See Trust at Exhibit "A," p. 4.
17. A diagram of the potential beneficiaries of the Estate and Trust and their
relationships to the Decedent is attached to this Petition at Exhibit "D." A list of such potential
beneficiaries and their ages and addresses is attached to this Petition as Exhibit "E."
IV. DISCLAIMERS OF INTERESTS IN TRUST
18. The necessary parties to a trust are the settlor, the trustee and the beneficiary.
Patrick v. Smith, 2 Pa. Super. 113 (1896). Without each of these parties, a trust must fail. If an
-4-
express trust fails, then the trustee holds the trust property upon a resulting trust solely for the
benefit of the transferor or, if the transferor is not living, his or her estate. See generally, Estate
of Smith, 435 Pa. 258, 263,256 A.2d 130, 132 (1969) (resulting trust for decedent's estate arises
when bequest to decedent's revocable trust fails); Restatement (Second) of Trusts, § 411. This is
particularly true if, as in this instance, an owner of property transfers it in trust and the
beneficiary disclaims the trust property, such that there is no valid beneficiary. Id. at § 36 cmt. d.
Under such circumstances, the trustee of the resulting trust has no discretion to act and must pay
over any trust property to the transferor or the transferor's estate, as the case may be.
19. Thus, if all of the Trust beneficiaries disclaim their interests in the Trust, then the
bequest to the Trust will fail. Unless a decedent's will makes another disposition, a failed
residuary bequest is instead distributable to the decedent's intestate heirs. In re Ritter's Estate,
81 Pa. D&C. 498, 501 (O.C. Phila. Co., 1952) ("Intestacy may result not merely from the
testator's failure to make a will at all, or from his failure to dispose in his will of all of his estate,
but also from his failure to make a legal and effectual disposition of either his entire estate or a
portion of it."). In this instance, upon the failure of the residuary bequest to the Trust, the residue
of the Estate would instead be distributed to the Decedent's intestate heirs.
Marilyn and Petitioners Lynn and Laura each intend to disclaim their interests in
20.
the Trust.
21.
Pamela survived the Decedent and has four children, each of whom is an adult
and survived the Decedent. As stated above, Pamela has a contingent interest in the Trust that
vests only if neither Marilyn nor any of the Decedent's issue is living upon the death of the
Decedent or the termination of the Trust, and if Pamela is herself living at such time. Pamela
and each of her four children intend to disclaim their interests in the Trust.
-5-
22. In addition to her four children, Pamela has one other issue, Miyabi Gaskell
("Miya"), age 9, who is the daughter of Pamela's son, Daniel Gaskell, and his wife Masayo.
Daniel, Masayo and Miya Gaskell reside in Greenville, South Carolina.
23. Darlene died on January 11, 2004, one week after the Decedent's death, and was
survived by two adult children, Cynthia Bohnak ("Cynthia") and David Bohnak ("David").
Darlene's Estate will disclaim its interest in the Trust. Cynthia and David's contingent interests
vest only if none of the Puskarich beneficiaries of the Trust survive the Decedent. They have
also indicated that they will disclaim their interests in the Trust.
24. All adult beneficiaries of the Trust -- Marilyn, the Decedent's children (Petitioners
Lynn and Laura), Pamela, Pamela's children (Daniel, Theodore, Stephen and Michael), Darlene
(through her estate), and Darlene's children (Cynthia and David) -- are willing to disclaim their
interests therein pursuant to 20 Pa. C.S.A. § 6201 (beneficiary's right to disclaim).
25. A disclaimer relates back to the date of the decedent's death or to the date of the
inter vivos transfer. 20 Pa. C.S.A. § 6205(a). Unless otherwise provided in the governing
instrument, the disclaimant is treated as having predeceased the decedent, in the case of a
transfer by will or intestacy, and before the date of an inter vivos transfer. 20 Pa. C.S.A.
§ 6204(b).
26. Following the disclaimers of the adult beneficiaries of the Trust, the only
remaining Trust beneficiaries will be Lynn's living issue, Annabelle Tosh and Clara Tosh, both
of whom are minors, and Pamela's only minor issue, Miya. Accordingly, the Trust will not fail
unless Annabelle, Clara and Miya also disclaim their contingent remainder interests.
-6-
27. Pennsylvania law expressly permits the guardian of a minor's estate to disclaim
the minor's interest in property upon court approval. Specifically, 20 Pa. C.S.A. § 6202
provides:
A disclaimer on behalf of... a minor.., may be made by... the
guardian of his estate.., if, in each case the court having
jurisdiction of the estate authorizes the disclaimer after finding that
it is advisable and will not materially prejudice the rights of... the
minor or his creditors ....
28. Annabelle and Clara reside in Cumberland County, Pennsylvania, with their
parents, Lynn and Adam Tosh. Accordingly, this Court may appoint guardians of the estates of
Annabelle and Clara. 20 Pa. C.S.A. § 511 l(a) CA guardian of the person or of the estate of a
minor may be appointed by the court of the county in which the minor resides.").
29. Although Lynn cannot be appointed as sole guardian of her own children's estates,
she can be appointed as a co-guardian with a non-parent. 20 Pa. C.S.A. § 5112(3). Accordingly,
the appointment of Lynn and Laura as co-guardians of the estates of Annabelle and Clara is
appropriate and permissible under Pennsylvania law.
30. Miya's contingent interest is derived from the estate of a Pennsylvania decedent.
This Court may appoint guardians of the estate of Miya, who is a nonresident of Pennsylvania
residing in Greenville, South Carolina, under 20 Pa. C.S.A. § 511 l(b), which provides:
A guardian of the estate within the Commonwealth of a minor
residing outside the Commonwealth may be appointed by the court
of the county having jurisdiction of a decedent's estate or of a trust
from which the minor's estate is derived.
31. Lynn and Laura are also qualified to serve as co-guardians of Miya's estate.
32. The interests of Annabelle and Clara in the Trust vest only if they survive their
grandmother, Marilyn, and if their mother, Lynn, predeceases Marilyn. Because their interests
-7-
are so unlikely to vest, they should not be deemed material. Annabelle and Clara have no known
creditors.
33. Miya's interest in the Trust vests only if Marilyn and all of the Decedent's issue
die before the Trust termination and ifMiya's grandmother, Pamela, and her father, Daniel, are
not then living. Thus, Miya's interest also should not be deemed material. Miya has no known
creditors.
34. The disclaimers sought herein are advisable under all circumstances and do not
materially prejudice the rights of the minors or the minors' creditors.
V. DECEDENT'S INTESTATE BENEFICIARIES
35. As stated hereinabove, if the Trust fails for lack ora beneficiary, then the
residuary bequest under the Decedent's Will also fails. Under such circumstances, the residue of
the Estate passes to the Decedent's intestate heirs. See In re Ritter's Estate, 81 Pa. D&C. 498,
501 (O.C. Philadelphia Co., 1952).
36. The Decedent's intestate heirs consist of Madlyn and her two children, Lynn and
Laura. See 20 Pa. C.S.A. § 2102 (share of surviving spouse), § 2103 (share of other than
surviving spouse).
37. Lynn and Laura have indicated that they will disclaim their intestate rights in the
Decedent's Estate. Because Laura has no issue, the entire intestate share not passing to Marilyn
would then pass to Lynn's minor children, Annabelle and Clara. See 20 Pa. C.S.A. § 2104(1)
(with respect to an intestate share passing to issue, a grandchild will only take if his or her parent,
who is a child of the decedent, did not survive the decedent). Absent their own disclaimers,
Annabelle and Clara would thus receive the intestate shares of both Lynn and Laura.
-8-
38. The intestate rights of Annabelle and Clara in the Decedent's Estate only ripen
into enjoyment if all of the Trust beneficiaries disclaim their interests in the Trust and if Lynn
and Laura disclaim their own intestate rights.
39. Accordingly, Petitioners also seek authorization, as guardians of the estates of
Annabelle and Clara with respect to the minors' intestate rights in the Decedent's Estate, to
disclaim the same. As a result of such disclaimers, the Decedent's wife, Marilyn, would he the
Decedent's only intestate heir, and all of his intestate estate, including the Pension, would pass to
her outright. Marilyn could then roll over the Pension distribution to an IRA and, thus, defer
federal income taxation on the Pension proceeds until withdrawals are made therefrom.
WHEREFORE, Petitioners Lynn Tosh and Laura Puskarich respectfully request that this
Court: (i) appoint them as guardians of the estates of Annabelle Tosh and Clara Tosh solely with
respect to the Pension, the Trust and Estate and appoint them as guardians of the estate of Miyabi
Gaskell solely with respect to the Pension and Trust; and (ii) approve the Petitioners' disclaimers,
as such guardians, of the three minors' interests therein.
Dated: ~ ~,, ,2004
Respectfully submitted,
BUCHANAN INGERSOLL PC
Ig.~2R0'76W°l fgang, ~ 0
Samuel J. Goncz, Esquire
I.D. #66820
One South Market Square
213 Market Street, 3rd Floor
Harrisburg, PA 17101-2121
(717) 237-4800
-9-
EXHIBIT A
LAST WILL AND TESTAME~
OF
VIRGIL F. PUSKARICH
I, VIRGIL F..PUSKAKICH, of Cumberland County, Pennsylvania, declare this to be my Last
Will and revoke any Will previously made by me.
,ITEM ONE
I direct that my remains be cremated and the arrangements be made with the Cremation Society
of pennsylvania.
ITEM TWO
I direct that all my just debts, expenses of my last illness, and funeral expenses shall be paid
from the assets of my estate, as soon as practical after my decease, as a part of the administration of
.my estate.
ITEM THREE
I bequest any and all motor vehicles and their acCessories and equipment, all personal effects
and belongings, all jewelry, clothing and other articles ofhousehold use or ornament and all other tangible
personalty oflikenature (not including cash and securities), and all insurance policies relating to such
property, owned by me at the time of my death to my wife, MARILYN PUSKARICH, if she survives
me for a period of thirty (30) days. If she predeceases me, I give my said personal property and the
insurance thereon to my then living children to be divided among them as they agree. If they cannot
agree, then the said personal property shall be sold and the proceeds distributed to them in equal shares.
1
ITEM FOUR
Subject to the payments ha Item Two, my Personal Representative shal1 distribute the net income
and principal of all of the remainder of the residue of my estate, including without limitation, all property
or interest therein acquired by me or to or which I may become entitled aider the execution of this Will,
and all property over which I shall have a power of appointment or disposal which I shall not have
otherwise exercised, or refused to exercise, to the named Trustees to hold IN TRUST, as' part. of the
Trust Estate of the VIRGIL F. PUSKARICH Family Trust Agreement dated t day of January,
2003, as amended at any time prior to my death, or, if said Agreement is no longer in effect, to hold,
IN TRUST, on the terms and conditions specified in said Agreement on the date ofthisWill or of the
last Codicil hereto, which like effect as if they were set forth herein verbatim.
ITEM FIVE
If my wife, MARILYN PUSKARICH, shall die simultaneously with me or there is no sufficient
evidence to establish that my wife and I died otherwise than simultaneously, I direct that I shall be
presumed to have predeceased my wife, MARILYN PUSKARICH, notwithstanding any provision
of the law to the contrary and that the provisions of my Will shall be construed on such presumption.
ITEM SIX
I authorize my Executor to claim administrative expenses as a deduction Upon my estate return
or upon an income tax return or returns as he or it in his or its discretion shall considered to be in the
best interests of my. benefi¢im'ies, with no'duty t,:; '.,flaRe adjustments between income and Principal
as a result thereof.
2
ITEM SEVEN -
· I direct that all estate, inheritance and other taxes ~n the nature thereof, together with any interest
and penalties there°n, becoming payable because of my death with respect t° ~he prop~ constituting
my ~oss estate for d~th tax purposes, whether or not such propeH3~ passes under this W~II, shall b~
paid from the principal of my residuary estate, and no person receiving or having a beneficial interest
in any such property, whether under this Will or otherwise, shall at any time be required to contribute
or to refund any pan hereof, PROVIDED, however, that this direction shall not apply to taxes on my
prOperty included in my estate solely because of a pOwer ofappoimment thereover which I possess
but have not exercised or on any qualified terminable interest or to any generation skipping transfer.
ITEM EIGHT
All of my insurance policies which provide indemnity for the loss of any of my personal or real
property by fire, windstorm or other similar casualty (including any claim for the loss against any insurance
company), I give and bequest, respectively, to those persons or corporations, as the case may be, who
shall become the owners of such properties by reason of my death, whether such ownership be acquired
under the provisions of this' Will, by survivorship or by other means.
ITEM NINE
Any and all payment or payments.of any sum or sums, whether in cash or in kind and whether
for principal or income, payable to the said beneficiaries of my estate shall be free from anticipation,
assignment, pledge, or obligation of any beneficiary, and shall not be subject to any eXecution or
attachment.
ITEM TEN
I appoint my Wife, MARILYN PUSKARICH, Executor of this my last Will.
Should my Wife, MARILYN L. PUSKARICH, fail to qualify or cease to act as Executor,
! appoint my daughters, LYNN M. TOSH and LAURA M. PUSKARICH, Co- Executors of this my
last Will.
I appoint SUELLEN M. WOLFE, attorney of my estate.
No bond shall be required of any fidudary hereunder or in any jurisdiction. No fidudary hereunder
shall have any liability for any mistake or error of judgement made in good faith.
ITEM ELEVEN
My Personal Representative 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, including Property held
for minors, whether principal or income, exercisable without court approval, and effective until actual
distribution of all property. Such list of powers is not exclusive and it is not meant orintended for the
powers hereinafter set forth to be exclusionary and in derogation of any remaining statutory powers;
and
To retain, any or all property owned by me at the time of my death in the form in which it then
exists; acquire by purchase or otherwise or retain, temporarily or permanentl);, any kind of realty and
personalty including stocks and unsecured obligations, undivided interest, interests in investment trusts,
mutual funds, legal and discretionary common trust funds, leases, any property belonging to my estate,
and property which is outside of my domicile, all without diversification as to kind or amCunt and w~tho~ ~t ·
being limited to investments authorized by law for trust funds, (including the discretion to retain as
an investment any obligation or obligations owing to me by any corporation in which I have a stock
interest at the time of my death) and hold funds uninvested, or deposit any moneys in one or more
savings or other banks in any form of account whether or not interest bearing; and
To vote in person or by general, limited or discretionary proxy, with respect to any investments
that may be owned by my estate or any trust, or consent to any purpose, in respect of any stocks or
other securities; exercise or sell any rights of subscription or other right in respect thereof; and
To hold two or more trusts or other funds in one or more consolidated funds, in which the
separate trusts or funds shall have undivided interest; and
To sell, exchange, or otherwise dispose of realty and personalty publicly or privately, wholly
or partly on credit or for any consideration including stocks, bonds or other corporate obligations and
grant options for the purpose, exchange or other disposition of any such property; and
To pay general legacies, establish trusts, divide or distribute principal, in kind or in money,
or partly in each, or by way of undivided interests, even if shares be composed differently; and
To delegate discretionary powers to agents, remunerate them, and pay their expenses, employ
and pay the compensation of accountants, custodians, legal and investment counsel; and To ~
assign, alter, extend, compromise, release with or without consideration, or submit to arbitration,
obligations or claims, including taxes, held by or asserted against them or which affect estate or trust
assets; and
To hold property in the name of nominees; and
To borrow money from themselves or others and pledge or mortgage any property, for the
· ' ' ' ' '~1 ! h° ° ~ '
payment of taxes, debts, legacies or ~xp~nses or any other propose which u.~ tn~r opxmon w~ll facilitate
the administration of my estate or any trust; and
To manage, retain, improve, alter, subdivide, develop, dedicate to public use or lease real property
or grant easements with respect thereto for periods to begin presently or in the future without regard
to statutory restrictions on leasing and even though any such period may extend beyond the term of
any trusts; and
To consent to and participate in any plan for the liquidation, reorganization, COnsolidation or
merger of any corporation and security of which is held; and
To abandon, in any way, property which the determine not to be Worth Protecting; and
In connection with the administration of my estate and of any fund hereunder, I direct that all
corporate stock distributions in the stock of the distributing corporation ( except such distribution,
whether described as stock dividends, stock splits or otherwise, paid in stock of the distributing
corporation, where the number of shares of that class of stock distributed to sharehOlders of that class
amounts to six (6%) percent or less than the outstanding number of shares of that class on the record
date for such distribution), all rights to subscribe accruing on or in respect of any securities held hereunder,
all capital gains distributions on shares of mutual funds, and all liquidating dividends'shall be treated
as principal; and all other cash or stock dividends accruing on or in respect of any such securities Shall
be treated as income; and
To make loans out of the trusts to my Executors provided that such loans are made'on adequate
security and for an adequate interest; and
To allocate any portion °fmy GeneratiOn Skipping Tax exemption under Section 263 l(a) of
the Internal Revenue Code, or any similar exemption? exclusion or other benefit allowable under the
la-w in force when I die, to any proPerty as to which I am the transferor, within the meaning of Section
2652(a) of the Internal Revenue Code, including any property transferred during mY life, to elect out
'of any deemed allocation or revoke any prior election out, and to exercise the special election provided
in Section 2652(a)(3) of the Imemal Revenue Code as to any part or all of the Marital Trust under
my above mentioned trust; and
Notwithstanding any of the other provisions of this Will and the grant of any power either by
common law, statute or as set forth herein, the Trustees shall not Possess or exercise any power, the
possession of which could or would in any manner disqualify the portion of my estate so qualified for
the purposes of or with respect to the marital deduction under the federal estate tax laws or under
any law of any state which may grant a similar marital deduction and which has proper jurisdiction
of my estate upon my death for estate or similar tax purposes; and
To join my wife in making a joint income tax or'gift tax return or to execute a consent to any
gift made by my wife for any fiscal Year that included the date of my death or for any period thereto,
and in connection therewith, to pay such amounts of tax, imerest and penalty as they may deem advisable,
even though not attributable entirely to my income or git~s without requiring an indemnification agreement.
IN WITNESS WHEREOF, I have signed, sealed, published and declared this to be my Last
Will and Testament, consisting of eight pages plus the Acknowledgment and Affidavit, in the presence
of the persons witnessing it at my request thi~,/~ay of January, 2003.
7
The preceding instrument, consisting of this and seven other typewritten pages, each identified
by the signature of the Testator, was on the date thereof signed, published and declared by VIRGIL
F. PUSKARICI-I, the Testator herein, named, as and for his Last Will and Testament in the presence
of us, who in his presence, at his request, and in the presence of each other have subscribed our names
as wimesses hereto.
Name Address
Name
/2- ~,ro O~-.~ ~,o A~-~,-.~'~, /Tos-'o
Address
Address
8
ACKNOWLEDGMENT AND AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA:
· SS~
COUNTY OF DAUPHIN
w~. man. F. PUSr,~ac~ ~f'~,/,~ ~/~- 4~';/~
,AND
Testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being
first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed
the instrument as his Last Will and Testament and that he signed willingly, and that he executed it as
his flee and voluntary act for the purpose therein expressed, and that each of the wimess~, in the pre~-nce
and hearing of the Testator, signed the Will as wimess and to the best of his knowledge the Testator
was at the time eighteen years of age or older, of sound mind and under no constraint or undue influence.
- . ' ! ./
Witness
(SEAL)
(SEAL)
(SEAL)
Witness '}.'/ ~' ~
Subscribed, sworn to and acknowledg~d.befol'ep' me by VIKGIL F,.PUS~CH,'the
and subscribed and sworn to me by._~<~ //-~ ,,_. ,,~f'/. fi<L./--/
~es, thi,~y of January, 2003.
Notary Public ....... :
(s~.~) l~.~.... .
Testator,
EXHIBIT B
VIRGIL F. PUSKARICH FAMII.Y TRUST AGRF. EMENT
THIS AGREEMENT, made thi~$~t~day of January, 2003, by and between VIRGIL F.
PUSKAR~CH, of Cumberland County, Pennsylvania, hereinafter called the "Grantor",
MARII.YN PUSKARICH and SUELLEN M. WOLFE, hereinafter called the "Trustee*.
In the event that MARILYN PUSKARICH or SUELLEN M. WOLFE is unavailable or
unable to serve as Trustee, the Co-Trustee shall be MELLON BANK.
WITNESSETH
WHEREAS, the Grantor has caused his life to be insured under certain insurance policies set
forth in the "Schedule of Policies°° hereto annexed and made a part hereof, which policies have been
or hereafter will be made payable to the Trustee.
NOW THEREFORE, in consideration of the mutual covenants and agreements herein
contained, it is agreed by and between the parties hereto as follows:
ARTICLE I
Upon the policies included hereunder maturing by reason of the death of the Grantor (or at
such later time as may be specified in any policy), the Trustee, upon being notified thereof, shall
collect the amounts payable thereunder and shall hold the same as a trust estate along with any other
property that may be received from the Grantor's estate, deposited as a part of the trust estate during
the Grantor's lifetime or received from any other source. The net income and principal thereof shall
be disbursed in the following.manner:
A. 1. If the Grantor's wife, MARILYN PUSKARICH, survives the Grantor or is presumed
to have survived him as hereinafter provided, there shall be established a fund to be known as "Trust
A", which shall consist of that fractional share of the trust estate determined as follows:
The numerator of the fraction shall be equal to the value of the trust estate reduced by the
maximum amount, if any, which will produce a federal taxable estate of a value that, a_~er allowing
for the available unified credit and the credit for state death taxes other than those imposed solely for
the purpose of obtaining the credit allowed under Section 2011 of the Internal Revenue Code, or its
equivalent, will result in no federal estate tax being imposed on the Grantors estate. The denominator
of the fraction shall be equal to the value ofthe trust estate. Such fractional share of the mast estate
shall be determined on the basis finally determined for federal estate tax purposes, shall include only
assets that qualify for the marital deduction, assets to the extent possible Upon which there is available
no foreign death tax credit, and shall be undiminished by any estate, inheritance or other death taxes.
2. The Trustee shall hold this fund as a separate fund for the benefit of the Grantors
said wife and shall pay to her, or expend for her benefit, all the net income therefrom received from
and after the date of the Grantor's death in quarter-annual or more frequent installments for as long
as she shall live. In addition, the Trustee shall pay such amounts of the principal from Trust A to the
G-rantor's said wife as she shall request, up to an including the whole thereof, or in the event the
G-rantofs said wife is incapacitated and unable to make such request, the Trustee may expend such
amounts of principal from Trust A as it, in its sole discretion, may deem necessary for her health,
comfort, welfare, maintenance and support.
3. On the death of the Grantors said wife, Trustee shall distribute the principal of
T~-ust A to and it shall become a part of Trust B herein established, to be continued in truest or
distributed as provided herein.
2
4. If the Grantor's death and the death of his wife occur under such circumstances that
there is not sufficient evidence that they died otherwise than simultaneously, the Grantor directs, for
the purposes hereof; that it be presumed that his wife survived him.
B. A second trust shall be comprised of the fractional part of the trust estate remaining after
the creation of Trust A, which shall be known as Trust B. The net income from Trust B shall be paid
to or for the benefit of the Grantor's said wife in quarter annual or more frequent installments for as
long as she shall live. In addition, during the same period, the Trustee may pay to the Grantor's said
wife, or expend for her benefit, as much of the principal of Trust B as it, in its sole discretion, may
deem necessary for her health, maintenance and support. In the exercise of discretion relative to the
distribution of principal to or for the benefit of the Grantor's wife, it is the Grantor's desire but in no
way his direction that an effort be made to first expend those assets in Trust A and that consideration
be given to.the prior utilization of the assets which the Grantor's said wife may have in her own name.
C. Upon the death of the Crrantor's said wife the principal of Trust B, or the entire trust estate
as constituted at the Grantor's death in the event the Grantor's said wife should predecease him, shall
be disposed of as follows: the Trustee shall distribute all the principal and undistributed income then
remaining in the trust estate to the Grantor's then-living issue, per stripes, and the trust estate shall
terminate, subject to the provisions contained in paragraph D.
1. If any such chid shall die before the complete termination of his or her trust, the
Trustee shall distribute the property then held in trust for him or her as follows:
a. As to any property over which such ch/Id had the power to withdraw but
had not exercised that power, to such persons, in Such shares and upon .such terms and conditions as
the said child may by his or her will appoint.
b. As to the property over which the child did not have the power to withdraw,
or in the event such child failed to exercise the general power of appointment given in subparagraph
a above, then all of such property shall be distributed to the issue, per stirt~es, of such child then
living, or if such child has no living issue then living, then to the issue of the Grantor then living, per
stirpes; provided, that if the share of the Grantor's estate is then being held in trust by the Trustee for
any such issue, the share herein apportioned shall be added to and form a part of the principal of the
trust held for the benefit of such issue.
5. If none of the Grantor's issue is then living, or if all of the Grantor's issue shall
predecease the survivor of the Grantor and his said wife, the Trustee shall divide the principal of the
trust estate as then constituted into two (2) equal shares and distribute, outright and free of trusts,
said shares as follows:
a. One-half (~), hereof, to the Grantor's sister-in-law, PAMELA GODWIN
McMAHON; otherwise to her then living issue, per stirpes;
b. One-half(~), hereof, to the Grantor's sister, DARLENE BOHNAK.
otherwise to her then living issue, per stirpes.
D. If any beneficiary entitled to receive a share of principal hereunder shall be under the age
of twenty-five (25) years, such share shall not be distributed to him or her but shall be retained by the
Trustee hereunder until the beneficiary attains the age of twenty-five (25) years, at which time the
principal shall be paid to him or her, free oftrust. During such time, the Trustee shall pay the net
income from his or her separate share in quarter-annual or more frequent installments, to or for the
benefit of such beneficiary. Ifthe Trustee deems the net income to be insufficient to provide for the
health, maintenance, support and complete education, including preparatory, college and postgraduate
or professional training of such beneficiary, the Trustee may also expend so much of the principal of
his or her share as it deems necessary therefor; provided, however, that such distributions of net
income and principal may be applied either directly or by making payment to his or her Guardian or
Other legal representative or to the person with whom he or she resides without 'liability on the part
of the Trustee to see to the application thereof. If any such beneficiary shall die before reaching the
age of twenty- five (25) years, the property held in trust for him or her, together with any accrued or
undistributed income, shall be distributed to the beneficiary's issue then living,/~er st/rpes. If the
beneficiary has no living issue then living, the Trustee shall distribute the trust property to the person
or persons who would be entitled thereto if the beneficiary had then died intestate and unmarried,
se'~Zed and possessed thereof and domiciled in the Commonwealth of Pennsylvania.
E. Should the principal of any trust hereinbefore created be or become too small in the
Trustee's discretion to make the establishment or continuance of the trust advisable, the Trustee may
terminate the trust and make immediate distribution of the then remaining trust property to the
beneficiary or beneficiaries then entitled to the income of the trust property. The receipts and releases
of the distributee will terminate absolutely the fight of all persons who might otherwise have a future
interest in the t/ust, whether vested or contingent; without notice to them and without the necessity
of filing an account in any court. In addition, the Grantor specifically exonerates the Trustee from all
liability or accountability to any such persons having or claiming a future interest in the trust, whether
vested or contingent, with respect to the exercise of the discretionary authority hereinabove granted.
ARTICLE TWO
All shares of principal and income shall, until actual distribution to the respective beneficiaries,
be free from the debts, contracts, alienation and anticipation of any beneficiary or beneficiaries, and
the same shall not be liable to any levy, attachment, execution or sequestration.
ARTICLE THREE
Upon the death of any income beneficiary, any accrued, accumulated or undistributed income
held or received by the Trustee shall be paid to the person or persons for whose benefit the principal
producing such income is continued in trust or to whom such principal is distributed under the terms
hereof.
ARTICLE FOUR
The Trustee shall receive compensation on the gross income of the trust, and in addition
thereto, a reasonable fee based on the market value of the principal of the trust estate, which fee shall
be in accordance with the then prevailing rate of compensation charged by the Trustee for like
services, such compensation not to exceed that which would be allowed by a court having jurisdiction
over a similar trust. Prior to the funding of the trust created hereunder, the Trustee shall receive no
compensation for its services.
ARTICLE FIVE
The Grantor's Will and other trust agreements created by the Grantor may provide for
additions to this trust; and consequently such other instruments should be examined in
with the making of any alteration, amendment, change, revocation or termination of this trust, or part
thereof; to determine what changes, if any, should be made in such other instrument; and more
important, after the Grantor's death, what consequences, if any, the terms, conditions and provisions
of this trust and such other instruments have on the continued existence and operation of each other.
ARTICLE SIX
The Grantor reserves the right to himself, or to any other person, at any time, and fi-om time
to time to add cash, securities or other property to the corpus of the trust estate created herein, by
deed, gift, or will; and all such additions shall be held, administered and distributed in accordance with
the provisions of this Agreement.
ARTICLE SEVEN
No amounts of money or property exempt fi-om federal estate tax and received by the Trustee
hereunder as a result of my participation qualified pension or profit sharing plan as defined by the
Internal Revenue Code, shall be used in any manner to pay taxes attributable to my death, or any of
my debts or administrative expenses incurred in administering my estate.
ARTICLE EIGHT
The Grantor reserves the right and power to amend or revoke this Agreement at any time and
fi-om time to time, either in whole or in part, without the consent of the Trustee or any beneficiary
hereunder, by written notice to the Trustee to. that effect; provided, however, that the duties,
responsibilities and rate of compensation shall' not be altered or' modified without their-written
consent.
Any Trustee shall have the right to resign at any time as Trustee upon not less then thirty (30)
days written notice to the Grantor, if any, and if not, to the current income beneficiary. Upon the
effective date of such resignation, all duties of the resigning Trustee shall cease, except for the duty
to account and turn over the trust assets.
During his lifetime, the Grantor shall have the right, in his sole and absolute discretion, to
remove the Trustee at any time, provided, however, that simultaneous with the removal of the
Trustee, he shall nominate and appoint a successor Trustee. If any Trustee fails or ceases to serve
during the lifetime of the Grantor, the Grantor shall immediately appoint a successor Trustee to fill
the vacancy.
ARTICLE NINE
The Trustee and its successor shall have ail the power and authority granted to the Trustees
by the State of Pennsylvania; and in addition to any not in limitation thereof they shall have the
following powers and authority unrestricted by statute or rules of law regulating investments by
Trustees;
To retain any and all property owned by the Grantor at the time of the Grantor's death in a
form in which it then exists; acquire by purchase or otherwise, and retain, temporarily or permanently,
any kind of realty and personalty, including stocks and unsecured obligations, undivided interests,
interest in investment trusts, mutual funds, legal and discretionary common trust funds, leases, and
other property of Grantors domicile, all without diversification as to kind or amount and without
being limited to investments authorized by law tbr trusts funds (including the discretion to retain as
an investment any obligation or obligations owing to the Grantor by any corporation in which the
Grantor has a stock interest at the time of the Grantors death (including any common trust fund
administered by the Trustee pursuant to the Uniform Common Trust Fund Act) and hold funds
uninvested or deposit any monies in one or more savings or other banks (including the Trustee's or
any owned or affiliated with it) in any form of account whether or not income bearing; (provided,
however, that non-income producing or unproductive property shall not be retained as an asset of the
trust for more than a reasonable time during the lifetime of the Crrantofs said wife, or if Grantors said
wife shall by written instrument delivered to the Trustee, direct the Trustee to convert any non-
income producing property held in the trust estate to income producing property, the Trustee shall
within a reasonable time at~er its receipt comply with the direction);
To vote irt person or by general, limited or discretionary proxy, with respect to any
investments that may be owned by Grantors estate or any trust, or consent for any purpose, in respect
of any stocks or other fights in respect thereof}
To hold two or more trusts or other funds in one or more consolidated funds, in which the
separate trusts or funds shall have undivided interests;
To sell, exchange or otherwise dispose of realty and personalty publicly or privately, wholly
or partly on credit or for any consideration including stock, bonds, or other corporate obligations and
grant options for the purpose, exchange, or other disposition of any such property;
To pay general legacies, establish trusts, and divide or distribute principal, in kind or'in
money, or partly in each, or by way of undivided interest, even if such share be composed differently;
To delegate discretionary powers to agents, remunerate them, and pay their expenses, employ
and' pay the compe~..sation of accountants, custodians, legal and investment counselors;
To renew, assign, alter, extend, compromise, release, with or without consideration, or to
submit to arbitration, obligations or claims, including taxes, held by or asserted against or which affect
estate or trust assets;
To hold property in the name of a nominee;
To borrow money from themselves or others and pledge or mortgage any property, for the
payment of taxes, debts, legacies or expenses or for any purpose which in their opinion will facilitate
the administration of the Grantor's estate or any trust;
To-manage, retain, improve, alter, subdivide, dedicate to public use or lease real property or
grant easements with respect thereto for periods to begin presently or in the future without regard
to statutory restrictions on leasing and even though any such period may extend beyond the term of
any trust;
To abandon, in any way, property which they determine not to be worth protecting; and
In connection with the handling of the Grantor's estate and of any funds held hereunder,
Grantor directs that ail corporate stock distributions in the stock of the distributing corporation
(except such distributions, whether described as stock dividends, stock splits or otherwise, paid in
the stock of he distributing corporation, where the number of shares of that class of stock distributed
to shareholders of that class amounts to six (6%) percent or less of the outstanding number of shares
of that class on the record date for such distribution), ail fights to subscribe accruing on or in respect
of any securities held hereunder, all capitai gains distributions on shares of mutuai funds, and ail
liquidating dividends shail be treated as principai; and all other cash or stock dividends accruing on
or in respect of any such securities be treated as income; and
To make loans out of the trust estate to the Grantor's Personal Representative, provided that
such loans are made on adequate security and for an adequate interest; and
l.O
Notwithstanding any of the other provision of this Agreement and the grant of any power
either by common law, statute or as set forth herein, the Trustee shall not possess or exercise any
power, the possession of which could or would in any way disqualify the portion of Grantor's estate
so qualified for the purpose of or with respect to the marital deduction under the Federal Estate Tax
Laws or under the laws of any state which may grant a similar marital deduction and which proper
jurisdiction the estate of the Settlor upon his death for estate or similar tax purpose.
ARTICLE TEN
The Trustee may pay to the personal representative of the Grantor's estate an mount fi.om
the corpus of the trust estate which the said personal representative shall certify as necessary to
supplement the Grantor's estate in order to pay funeral expenses, and all bequests, taxes, debts, and
expenses of administration or the Trustee may pay the same directly. In consideration of the
Trustee delivering any assets held hereunder to the personal representative of the .Grantor's estate,
the personal representative shall indemnify the Trustee and shah save the Trustee harmless fi.om ·
liability for any claim that any creditor (whether general creditor or taxing authority) may have against
the assets held by the Trustee under this Agreement.
ARTICLE ELEVEN
The Grantor reserves to himself during his lifetime all payments, dividends, surrender values,
fights, benefits, option or privileges of any kind which may accrue on account of any of the policies
included hereunder, and the right at any time to change the beneficiary thereof or to assign, pledge
or use said policies or any of them, to borrow money thereon or for any other purpose, without
consent, approval or joinder of the Trustee or any beneficiary hereunder. Further, without limiting
his rights hereunder, the Grantor reserves the right to withdraw any and all of the policies or other
designated benefits subject to this Agreement. It is the intent that this Agreement shall be operative
only with respect to the proceeds of such of the policies subject to this Agreement as in terms may
be due and payable to the Trustee at the time of the death of the Grantor and thereafter, after
deduction of all charges against said policies by way of advances, loans, premiums or otherwise, and
the Trustee shall in the absence of express notice of inaccuracy, be protected on accepting as correct
the statements and figures of the insurance pOlicies as to the net proceeds of said policies.
ARTICLE TWELVE
Notwithstanding the powers invested in fiduciaries or by the provisions of this trust, no
Trustee acting hereunder, who is also a beneficiary, shall be permitted to participate in any decision
or make or withhold distribution hereunder to or for his or her own benefit or to determine whether
the receipt or disbursement shall be allocated to principal or income. No Trustee may participate in
any decision to make or withhold distribution hereunder to or for the benefit of any person he or she
has a legal liability to support. In such cases, the decision of the remaining Trustee or Trustees shall
control. Each Trustee shall have the right at any time to relinquish any power granted to such
fiduciary under the provisions of this trust or by law. It is intended that the trust created in Article
I.B. of this document shall not be includable in the taxable estate of my said wife. Therefore,
Grantor directs that any rights, powers, duties, authority or discretion given either to any Trustee or
my said Wife, by any such trust or any other, provisions contained herein, or in any amendment hereto,
which conflict with this intention or which will result in imposing any death or estate tax upon or
12
measured by the corpus of such trust shall be reconciled, revoked or ignored, or any adequate
provision shall be so amplified as to accomplish said objective.
ARTICLE THIRTEEN
The Trustee shall be under no obligation to pay or to see to the payment'of premiums,
assessments or other charges upon the policies of insurance included hereunder and shall be
responsible for the proceeds only When, as and if paid to it, and during the lifetime of the Grantor
shall be under no obligation with' respect to such policies included hereunder except for the
safekeeping of those deposited with the Trustee unless otherwise expressly agreed herein.
ARTICLE FOURTEEN
The Trustee may render an accounting at any time to the then beneficiaries of the trust estate,
or the legal or natural guardian of any beneficiary, and the Grantor; and the written approval of such
persons shall be final, binding and conclusive upon all persons then or thereafter interested in this trust
for that beneficiary. The Trustee may at any time, but is not required to render a judicial account of
its administration of the trust.
ARTICLE FIFTEEN
It is the intention of the parties hereto that this instrument and all questions as to the
construction, validity, effect and administration thereof shall be governed by the laws of the State of
Pennsylvania.
ARTICLE SIXTEEN
It is mutually understood and agreed that this Indenture shall extend to and be obligatory upon
the Executors, Administrators, Legal Representatives and Successors, respectively, of the parties
thereto.
IN WITNESS WHEREOF,
~L~ay of January, 2003.
the parties hereto have executed this Trust Agreement on this
WITNESS:
WITNESS:
WITNESS:
GRANTOR: ..,,~ j
t/// ~ t./_M~/~
TRUSTEE:
TRUSTEE:
14
STATE OF PENNSYLVANIA
COUNTY OF DAUPHIN
'SS:
On this ~ay of January, 2003, before me, a Notary Public, personally appeared
VIRGIL F. PUSKARICH, known to me (or satisfactorily proven) to be the person whose name is
subscribed to the within instrument, and acknowledged that he executed the same for the purpose
therein contained.
, I have hereunto set my hand and official seal.
Notary Public
(SEAL)
15
EXHIBIT C
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
INRE: )
)
ESTATE OF VIRGIL F. PUSKARICH, )
)
Deceased. )
No. 0045 of 2004
VERIFICATION AND CONSENT TO APPOINTMENT AS GUARDIAN
I, Lynn M. Tosh, verify that the statements contained in the foregoing Petition for
Appointment of Guardians of the Estates of Minors and to Approve Disclaimers by Guardians of
Minors' Contingent Interests in Decedent's Estate and Trust, are true and correct to the best of my
knowledge, information and belief. I understand that any statements made in such Petition are
subject to the penalties of 18 Pa. C.S.A. § 4904 relating to unswom falsification to author/ties.
I further certify, in conjunction with the foregoing Petition, that I am willing to serve as a
guardian of the estates of Annabelle Tosh, Clara Tosh and Miyabi Gaskell that are derived from
the Estate of Virgil F. Puskarich and the Virgil F. Puskarich Family Trust if appointed by this
Honorable Court.
I further certify, in conjunction with the foregoing Petition, that I consent to the
Disclaimers of my minor children, Annabelle Tosh and Clara Tosh, of their interests in the Estate
of Virgil F. Puskarich and the Virgil F. Puskarich Family Trust.
Lyre'.M. Tosh
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
ESTATE OF VIRGIL F. PUSKARICH, )
)
Deceased. )
No. 0045 of 2004
CONSENT
I, Adam Tosh, father of Annabelle Tosh and Clara Tosh, certify, in conjunction with the
foregoing Petition, that I consent to the Disclaimers of such minors of their interests in the Estate
of Virgil F. Puskarich and the Virgil F. Puskarich Family Trust. I also consent to the
appointment of Lynn M. Tosh and Laura M. Puskarich as guardians of the estate of Annabelle
Tosh and Clara Tosh with respect to their contingent interests in the estate of Virgil F. Puskarich
and the Virgil F. Puskarich Family Trust.
Adam Tosh
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
ESTATE OF VIRGIL F. PUSKARICH, )
)
Deceased. )
No. 0045 of 2004
CONSENT
I, Daniel Gaskell, father of Miyabi Gaskell, certify, in conjunction with the foregoing
Petition, that I consent to the Disclaimer of such minor of her interest in the Virgil F. Puskarich
Family Trust. I also consent to the appointment of Lyrm M. Tosh and Laura M. Puskarich as
guardians of the estate of Miyabi Gaskell with respect to her contingent interests in the Virgil F.
Puskarich Family Trust.
1N THE COURT OF COIvIMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
ESTATE OF VIRGIL F. PUSKAR/CH, )
)
Deceased. )
No. 0045 of 2004
CONSENT
I, Masayo Gaskell, mother of Miyabi Gaskell, certify, in conjunction with the foregoing
Petition, that I consent to the Disclaimer of such minor of her interest in the Virgil F. Puskarich
Family Trust. I also consent to the appointment of Lynn M. Tosh and Laura M. Puskarich as
guardians of the estate ofMiyabi Gaskell with respect to her contingent interests in the Virgil F.
Puskarich Family Trust.
M' a o Oa ken
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
ESTATE OF VIRGIL F. PUSKARICH, )
)
Deceased. )
No. 0045 of 2004
VERIFICATION AND CONSENT TO APPOINTMENT AS GUARDIAN
I, Laura M. Puskarich, verify that the statements contained in the foregoing Petition for
Appoinmaent of Guardians of the Estates of Minors and to Approve Disclaimers by Guardians of
Minors' Contingent Interests in Decedent's Estate and Trust, are tree and correct to the best of my
knowledge, information and belief. I understand that any statements made in such Petition are
subject to the penalties of 18 Pa. C.S.A. § 4904 relating to unswom falsification to authorities.
I further certify, in conjunction with the foregoing Petition, that I am willing to serve as a
guardian of the estates of Annabelle Tosh, Clara Tosh and Miyabi Gaskell that are derived fi.om
the Estate of Virgil F. Puskarich and the Virgil F. Puskarich Family Trust if appointed by this
Honorable Court.
,~:~~aura 19I. l~sk~ --
EXHIBIT D
Adam Tosh ~ Lynn Tosh Laura Puskafich
5/9~ 7/12/73
Annabelle Tosh Clara Tosh
5/21/00 12/9/02
Darlene Bohnak
(Virgil's sister)
Cynthia Bohnak David Bohnak
8/5/74 11/28/71
Pamela (Goodwin)
McMahon
Darlene Bohnak
(Virgil's sister)
Daniel Gaskell ~ Masayo Gaskell Theodore Gaskell
8/26/57 5/2/69
1 2/7/66 [
Miyabi Gaskell
Stephen Gaskell Michael Gaskell - Michelle Gaskell
8/13/70 8/13/70 2/22/72
Adam Tosh - Lynn Tosh
5/9/~
Annabelle Tosh Clara Tosh
5/21/00 t 2/9/02
Laura Puskarich
7/12/73
Cynthia Bohnak
8/5/74
David Bohnak
11/28/71
1/30/95
#1427166-vl
EXHIBIT E
RELEVANT FAMILY MEMBERS AND CONTACT INFORMATION
Marilyn Puskarich, her children, son-in-law and grandchildren:
Marilyn Puskarich
2496 Cope Drive
Mechanicsburg, PA 17055
Lynn M. Tosh
2215 Spring Run Drive
Mechanicsburg, PA 17055
Laura M. Puskarich
320 Charles Road
Mechanicsburg, PA 17050
Adam C. Tosh (father of Annabelle and Clara Tosh)
2215 Spring Run Drive
Mechanicsburg, PA 17055
Annabelle Lynn Tosh, b. 5/21/2000
2215 Spring Run Drive
Mechanicsburg, PA 17055
Clara Marie Tosh, b. 12/9/2002
2215 Spring Run Drive
Mechanicsburg, PA 17055
Marilyn Puskarich's sister:
Pamela (Godwin) McMahon
35 Grist Mill Road
Glen Mills, PA 19342
Pamela (Godwin) McMahon's four sons, daughter-in-law and granddaughter:
Daniel James Gaskell
Masayo Ida Gaskell
Miyabi Ida Gaskell, b. 1/30/95
128 Pinegate Drive
Greenville, SC 29607
Theodore James Gaskell
3709 San Pablo RD. South
Apt. 2206
Jacksonville, FL 32224
Stephen John Gaskell
4833 Cypress Woods Drive
Unit 4105
Orlando, FL 32811
Michael Scott Gaskell
94 Princess Drive
North Brunswick, NJ 08902
Virgil F. Puskarich's sister:
Darlene D. Bohnak, d 1/11/2004
401 Oliver Avenue
Bentleyville, PA 15314
Darlene D. Bohnak's two children:
David Bohnak
401 Oliver Avenue
Bentleyville, PA 15314
Cynthia D. Bohnak
401 Oliver Avenue
Bentleyville, PA 15314
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
IN RE: ESTATE OF VIRGIL F. PUSKARICH
) ORPHANS' COURT DMSION
)
) No. 00045 of 2004
Date of Death: January 4, 2004
wrrRDRAWAL
TO THE REGISTRAR OF WILLS:
Please withdraw the appearance of Suellen M. Wolfe, Esquire, on be~mifof~
Representative, Marilyn Puskarich, m the above referen//~d 7roceedin8.
Sueilen M.w~ife,'Esqmre'~ . v ,- ~/- --
Supreme Court ID ~24438
Harrislmrg, PA 17112
Phone: 717-65%7763
Fax: 717- 671=4815
Date May 24, 2004
;
CERTIFICATE OF SERVICE
AND NOW, this~-~/-~y of ~/ , 2004, I, Suoll~ M. Wolfe, Esquire, ~
certify that I have this day served a tree and correct copy of the forgoing Witl~lraw-a of
Appearance, by first class mail, postage prepaid, addressed to Counsel for the Pe~'aonal
Representative:
Date May 24, 2004
Samuel J. Goncz, Esq.
Buchanan Ingersoll, P.C.
301 Grant Street, 20a Floor, One Oxford Ctr
Pittsburgh, PA 15219
: Su aM. VoW ,
Supr~m~ Court ID ~24438
Harri~ur8, PA 17112
Phone: 717.-657-7763
Fax: 717- 6714815
IN THE OFFICE OF THE REGISTER OF WILLS FOR CUMBERLAND COUNTY, PENNSYLVANIA
INRE:
ESTATE OF VIRGIL F. PUSKARICH,
Deceased.
No. 0045 of 2004
Code:
PRAECIPE FOR APPEARANCE
Filed on behalf of:
MARILYN PUSKARICH, Executor
Counsel of Record for the Estate
Samuel J. Goncz, Esquire
Pa. I.D. No. 66820
BUCHANAN INGERSOLL PC
One Oxford Centre
301 Grant Street, 20th Floor
Pittsburgh, PA 15219-1410
(412) 562-8800
Firm I.D. No. 038
IN THE OFFICE OF THE REGISTER OF WILLS FOR CUMBERLAND COUNTY, PENNSYLVANIA
INRE:
ESTATE OF VIRGIL F. PUSKARICH,
Deceased.
No. 0045 of 2004
PRAECIPE FOR APPEARANCE
To The Register Of Wills:
Please enter my appearance on behalf of Marilyn Puskarich, Executor, in connection with
the above-captioned matter.
Respectfully submitted,
Buchanan Ingersoll Professional Corporation
One Oxford Centre
301 Grant Street, 20th Floor
Pittsburgh, PA 15219
(412) 562-8800
#1566109-vl
IN RE: ESTATE OF VIRGIL F.
PUSKARICH,
Deceased
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
04-0045 ORPHANS COURT
PRAECIPE TO ATTACH EXHIBIT AND AMEND PETITION
TO: Register of Wills/Clerk of the Orphans' Court
Please attach the letter ruling dated August 24, 2004 from the U.S. Department of the
Treasury, Internal Revenue Service ("IRS"), attached hereto as Exhibit "F," to the Petition for
Appointment of Guardians of the Estate of Minors and to Approve Disclaimers by Guardians of
Minors' Contingent Interests in Decedent's Estate and Trust, which Petition was filed June 2,
2004 in the above-captioned matter. This is the IRS letter ruling referenced in paragraph 14 of
said Petition. It was issued by the IRS and received subsequent to the filing of the Petition.
Paragraph 14 of the Petition is hereby amended to read as follows:
14. A private letter ruling has been obtained from the Internal Revenue
Service confirming the federal income tax results of the actions proposed herein.
A copy of the IRS letter ruling, dated August 24, 2004, is attached to this Petition
as Exhibit "F" pursuant to the Praecipe filed September 10, 2004.
DATE: September 10, 2004'
BUCHANAN INGERSOLL PC
]g~76~7~q°lfgang' F~q~inO
S. Howard Kline, Esquire
I.D. #23568
One South Market Square
213 Market Street - 3rd Floor
Harrisburg, PA 17101
(717) 237-4800
08/26/2004 10:$8 FAX 202 283 9598
Ms. Marilyn Pur~afich
2496 Cope Drive
Mcd~nicsburg, PA 17055
Internal ~Revenue Service
DEPARTMENT OF THE TREASURY
IN'I'£RNAL REVENUE g£RVICE
WASHINGTON, D.C.. 2022,4
AU6 2 ¢ 200
LEGEND:
Decedent
Spouse
Daughter 1
Daughter 2
Grandchild 1
Cn-andchild 2
Sister-in-law
Sister
Nephew 1
Niece 1
Nephew 2
:N~ece 2
N~phew 3
Nephew 4
Neph~v 5
Truste=
Year I
Date I
Ma~lyn Puskarich
L~n M~e Pu~ To~
~a May P~ch
~belle L~ To~
Ct~ Mafi~ Tosh
P~ela ~dw~ Mc~
D~l~e D, Bo~
David
C~a
D~el
~i
=~dor~ G~cll
St~h~
~el G~all
~1~ ~ch ~d Suell~ M. Wolfe
1971
~ 23, 1997
[~002
08/28/2004 10:~? F~ 202 283 9598
Internal Revenue Service
003
Ms. M.adlyn Puskadch
2
Date 2
Date 3
Date 4
Trust l
Trust 2
State
Couaty
State Statute 1
State Statute 2
State Statute 3
State Statute 4
State Statute 5
Dear Ms. Pnskarich:
= Jmxuary 2, 2003
= August 21, 1941
= January 4, 2004
= Virgil F. Puskarich Trust Agreement dated 1/23/97
= Virgil F. Puskarieh Family Trust Agreement dated 1/02/03
= Pennsylvania
-- Cumberland County, Pennsylvania
= 20 Pa. C.S.A. § 2102
= 20 Pa. C.S.A. § 6201
= 20 Pa, C.S.A. § 6202
=20 Pa_ C.S.A. § 6203
= 20 Pa. C.S.A~ § 6205
This is in respome to the April 1, 2004, requ~t for letter rulings under sections 2056,
2518, 402 and 457 of the Internal Revenue Code ("Code"). The following faots and
representations support your l~,ling request.
Decedent died on Date 4, survived by his spouse (Spouse), two children (Daughter 1 and
Daughter 2), two grandchildren (Grandchild 1 and Grandchild 2), a sister (Sister), and a sister-
in-law (Sister-in-law). In addition, Sister had two childxvn, Nephew 1 and Niece 1, and Sister-
in-law had five ehil&en, Nephews 2-5 amd Niece 2. Sister died ~rven days after Decedent.
Decedent's date of birth was Date 3. Thus, Decedent had not attained age 70 ~ as of his
date of death, and would not have attained age 70 1/2 as oft. he date of this ruling request.
Decedent had been employed by State from Year I until his death. Decedem was a
participant in State's SERS (Salaried Eaiployees Retirement System). It is representefl that
SERS is a qualified defined benefit plan under section 401 of the Internal Revenue Code, and is a
08/26/2004 10:57 FAX 202 283 9598 Internal Revenue Service ~904
Ms. Madlyn Puskadch
3
governmental plan with{n the meaning of Code § ztl4(d). Decedent also participated in State's
Deferred Compensation Plan (DCP). It is represented that DCP is an eligible deferred
compensation plan as del'reed in section 457Co) o£the Internal Revenue Code.
Under the terms of both SERS and DCP, upon a participant's dei~Ja, the plan proceeds
become payable to the participant's designated beneficiary. However, undex the terms of both
pl~ns, and consistent with State law, if the participant does not have a valid beneficiary
desi~aion in effect at the time of death, the proceeds are paid to the paxticipant's estate.
Decedent had designated Trust 1, an inter vivos trust established by Decadent, as the
beneficiary o£Decedent's interests in SI~P..S and DCP. However, on Date 2, Decedent
established Trust 2, a revoeable trust, Md executed a new Last Will and Testament. At the same
tim~, ]Decedent destroyed the Trust 1 agreement and his prior will, thereby revoking both
instruments.
After revokin§ Trust 1, Decedent failed to dcsi/nate a new beneficiary of Dcccdent's
interests in SERS and DCP. Consequently, at the time of Decedent's death them was no valid
beneficiary designation in effect with respect to Decedent's interests in SERS and DCP.
Accordingly, the proceeds from each plan became payable to Decedent's estate.
Article l~our of Decedent's will provides that the residue of Decedent's estate is to pass to
Trust 2.
Upon Decedent's death, Trust 2 is to be divided into Trust A and Trust B, both of which
are intended to provide for Spouse's needs during her lifetime.
Article I(A)(1) ofTrast A provides that if Decedent's Spouse survives Decedent or is
presumed to have survived ~m; Trust A is to be established. Trust A is to be funded with a
shar~ of Decedent's estate that is determined by a fractiom The numerator of the fraction is the
amount that, if deductible as a marital deduction, will produce a federal taxable estate of a value
that, after allowing for the available unified credit and the crc~t for state death taxes other than
those imposed solely for the purpose of obtsl,lng the unified credit allowed under section 2011
will result in no federal estate tax being imPOsed on Decedent's estate. The dcnominalor of the
fraction is thc value o£the h'tmt estate. Tho fractional share is to be d~t~ined on the basis of
the amounts finally determined for federal estate tax purposes. The fractional sbar~ is to contain
only assets that qualify for the marital deduction and assets, to the extent possible, upon which
them is available no foreign tax credit. Thc fractional share is to be undiminished by any estate,
inheritance or other death taxes.
Article l(A)(2) provide~ that Trust A is to be held for the benefit of Spouse. Trustee is to
pay Spouse, or expend for her benefit, all of the net income rcccived after the Deccdent's date of
death in quarter~anmial installments or more frequent installments for Spouse's life. In addition,
08/26/2004 10:$7 FA~ 202 283 9598 Interna~ ~v~ ........ . ........
Ms. Mafilyn Puskarlch
4
of principal from Trust A to Spouse as she may r~% up to and
Trustee is m pay such amounts that Spouse ~s incapacitated and unable to make the
Includiag the whole thereof or in the &vexxt
request, Trustees may expend such amo~mts from prixacipal of Trust A ~s it may deem, in their
clisctction, necessary for SpoUse's health, comfort, welfare, maintenar~ce and support.
Under Axti~le 1(A)(3), on the death, of Spouse, Trustcc is to distribute the principal of
Trust A to Trust B.
, , rustB tobeestablishedUponDeccdent'scleatlListob¢
'c e 1 provides that T '. . . _:_:_.. ~ ~stablisbament of Trust A.
' A_m 1 . ~) ...... ~.~..trust es~teremamm~,~.~- the
comprised of the I/mc-uomqi pax~ u, ,~ or for the benefit of Spouse in quart~ amuusl or more
The act income of Trust B is to be paid to
frequent installments for Spouse's life. In addition, Trustee may payto Spouse, or expend for
her benefit as much of the prlucipal o£ Trust B as Trustee in its sole discretion, 'may deem
n~cessary for SpoUse's health, maintenance and support.
IJpon Spouse's death the property of Trust B is to pass to D~cedent's then li-~_ug issue,
I~ sfi__~.~_~. The share of my daughter who is then deceased will be distxibutable to the cl~oeased
daughter's then living issue, pe.[ ~ or if she has no then liviag issue, to the Decedent's other
If the Dex~adent has no then h~ing issue, the feminizing trust
living issue in thc same maoner- or if she is not thou living to Sister-in-
property will be distributable one-hail to Sister-in-law,
law's then-hYing issue ~ ~ and on~-halfto Sister, or if she is not then living to Sister's
th~n-living issue P_9_[ lai!t~-
It is proposed that, Spouse, Child 1, Child 2, Grandchild 1, Grandchild 2, Sister (through
her legal representative), Sister-in-law, Nephew 1 aad Niec~ 1, Nephews 2-5 and Niece 2 will'
disclaim their respective interests under Trust 2. In addition, it is rcprcsc~tod that in the case of
thre~ beneficiaries who are minors, a guardian will be appointed for purposes of ex,outing'their
disclaimers.
Under State law, as a'rcsult of the disclaimers by all the ben¢ficiarka of Trust 2, thc
AccordizLgly, thc estate
disclaimants will be treated as if they had all p:ed~ceased Decedent- of debts and
residue (which includes the proceeds of SERS and DC-T), after the payment
expenses, will become distributable to Decedent's heirs det~i~;i~ed under State law.
It is further proposed fl~t Child 1, Child 2, Grandchild 1 and GTa~dchild 2 will disclaim
~ach of their intcstal¢ interests in thc residue of Decedent's estate. These disclairnants will also
be treated as predeceasins the Decedent with respect tO the disposition o£ the m. sidue. Under
State Statute t, if a d¢ccdcmt di~s intcsta~ survived by a spoUSe, with no surviving issue or
parents, thc spoUSe will receive the decedent's entire estate. AccordinglY, Spouse will become
the s01e beneficiary of Decedent's residuary estate, including the interests in SERS and DCP
ben¢iits.
08/25~2004 10:$8 FAX 202 283 9698 Internal Revenue Sevvice ~008
Ms, Marilyn Puskarich
5
It is represented that at the time of his death, Decedent was a resident of County, and that
Decedent's will has been probated before the Register of Wills of County in acco .rc~ce with
State law.
It is represented that the proposed disclaimers will be in writin$. It is represented that the
disclaimers of'the beneficiaries of'Trnst 2 will be ~iled with Decedent's exectttot and the trustees
o£ Trust 2, and thai.the disclaimers of the intestate interests will be filed with Dccedent's
executor and the County Register of Wills w/thin nine months o£the Dccedent's dale of death to
be approved by the appropriate County Cottrt.
It is represented that none ofthe flisclaimants will have aCCepted any of the income or
other benefits of the disclaimed property prior to making thc disclaimers. '
Upon thc approval oft.he disclaimers and the filing o£the disclaimers with the County
Register of Wills, tho residue of Decedcnt's estate, including the distributions from SERS and
the DCP, will pass to Spouse by operation of State law. Within 60 days of receipt of the
distributions from SERS and tho DCP, Spouse w/Il roll over said distributions into an individual
retirement ac, count (IRA) set up and maintained in her name. Said distributions and relievers
will. occur no later than December 31, 2004.
Based on thc above facts and representations, the following rulings are requested:
1. The proposed disclaimers will be qualified disclaimers for purposes of section 2518;
2. The amount passing to Spouse by intestacy as a result of the disclaimers
will bc trcaled as passing directly from Decedent to Spouse, and will
qualify for the estate tax marital deduction;
3. As a result of the disclaimers ref~=a-enced herein, Spouse will be treated as
having r~ceived Decedent's interest in State's SERS directly from Decedent
tot purposes of Code § 402(c);
4. As a result of the disclaimers referenced herein, Spons~ will be treated as
having received D~cedent's interest in State's DCP directly from the
Decedent for purposes o£Code § 457(e)(16);
Pursuant to Code § 402(c), Spouse is eligible to roll over a distribution
of Decedent's interest in SERS into an individual retirement account (IRA)
set up aid maintafiaed in the name of Spouse;
6. Pursuant to Code § 457(e), Spouse is eligible to roll over a d/sm'but, ion
ot'Decedent's interest in DCP into an individual retirement account (IRA).
0~/26/2004, 10:58 FAX 202 283 9598 Internal Revenue Service ~007
Ms. Madlyn Puskadch
6
set up and maintained in thc name of Sponsc; and
Spouse will not havc to i~clude in her Federal gross income for the year of
distribution and rollover (2004) any portion of the distribution from either SBRS
aud/or DCP timely rolled over into. an IRA set up and maintained in the name of
· Spouse.
With respect to your first and second ruling re~luests, Code section 2001(al imposes a tax
on the transfer of the taxable estate of every decedent who is a citizen or resident of the United
States.
Section 2056(a) provides that. for purposes of the tax imposed by ' 2001, the val.ae of the
taxable estate is to be determined by deducting from the value of thc gross estate an amount equal
to the value of any interest in pwperty that passes or has passed from the decedent to the
surviving spouse.
Under § 20.2056(d)-2 of the Estate Tax Regulations, if an interest in property passes from
a decedent to a person other than the surviving spouse, the person makes a qualified disclaimer
with respect to such interest, and as a result of the disclaimer, the properly passes to thc surviving
spouse, then the disclaimed interest is treated aS passing directly to the surviving spouse ~om the
decedent, for purposes of section 2056.
Under section 2046(a), provisions relating to the effect of a qualified disclaimer for
purposes of the estate tax chapter m-~ found in secfio~i 2518.
Section 251 §(al provides that, ifa person makes a qualifie~l, disclaimer with respect to
any interest in property, the disclaimed interest will be treated for gift, ~state, and generation-
skipping transfer tax purposes ss ffth¢ in~erest had never been trehsforred to such person.
Section 251800) provides that a "qualified disclaimer" means an irrevocable and
unqual/fied refusal by a person tq accept au interest in property, but only iff
1) the dise~;mer is in writing;
2) the disclaimer is received by the trangfcrt~r of thc interest or his legal representative no later
that 9 months after the date on which the transfer creating the interest in the person making the
disclaimer is made, or the date on which the person making the disclaimer attains age 21;
3) the person making the disclaimer has not received the interest or any of its benefits; and
4) as a result of the disclaimer, the interest passes without any direction on the part of the
person making the disclaimer to the decedent's spouse or to a person other than the person
08/26/2004 10:59 FAX 202 28~ 9598 Internal Revenue Service ~008
Ms. Mafilyn Puskarich
7
Section 25.2518-2(c)(1) ~ ~ ~ g~, a ~s~im~ is not a qu~fi~
~sc~m~ ~e~s ~e ~cl~.~ ~ p~s~ ~out ~y ~cfion on ~e p~ of~e
~scl~t to a
m~g
~ by apron who is ~o ~ h~ ~ law. Sec6on 25.2518-2(e)(2) pm~d~ ~t in ~e c~e ora
~lalm~ ~ by a d~edent's s~i~g spouse, ~ ~ect to prepay ~sfe~d by ~e
~t. ~e ~m~ sa~fi~ ~e ~t~ of ~ 2518~4) if~ ~st p~ses ~ a
spouse or a~o~er
S~e Smtu~ 2 ~d~ th~ a pemon ~ w~m m ~t~e~ ~ p~ wo~d have
d~olv~ by w~ m~, ~lgding, a b~efici~ ~ a ~1~ a p~n ~ed to ~c by
~y, ~ a ~nefic{~ of pencils ~ posen, ~fit-~g ~d o~ ~ployee b~t
p~, ~y ~sc],im ~ int~st ~ whole or in p~ by a ~m disclaims. ~ ~sclalm~ m~:
d~be
State statute 3 provides, in pm't, that a disclakner on bdmlf of a decedent, a mi~or or an
incapacitated person may be made by his personal representative, or th~ guardian of his.estate.
State Statute 4 provides that if the decedent died domiciled in State, and an interest would
haw devolved to the disclaim~t by will or by intestacy, the disclaimer shall be filed with the
clerk ofth~ orphan's court division of the county where the decedent died domiciled and a copy
of thc disclaimer is to be delivered to any p~rsonal representative, trus~e or other fiduciary in
possession of the property.
State Statute 5 provides generally that a disclaimer relates back to the date
of desth of the decedent. Unless a testator or donor has provided for another disposition, the
disclaimer, for purposes of det~rni~g the ~ights of other parties, is treated as the equivalent tn
the dischimant having died before, the decedent in tho case of a disposition by will or intestacy.
RnHn~ 1-
In the present case, tho estate residue (which includes Decedent's interest in SERS and
DCP) will pass, under Decedent's will to Trust 2. AIl primary sad contingent beneficiaries of
Trust 2 (or their legal representatives or guardians), that is, Spouse, Child 1, Child 2, Grandckild
1, Grsadchild 2, Sister ( through her legal representative), SiSter-in-law, Ncph~v 1 and Niece 1,
a~d Sister-in-law, Nephews 2-5, and Niece 2 will disclaim their interests in Trust 2. As a result
of these disclaimers, the estate residue, rather than passing to Trust 2, passes to Decedent's heirs
08/26/2004 10:59 FAX 202 283 9598 Internal Revenue Service ~009
Ms. Marilyn Puskarich
8
at law determined under State law; that is, Spouse, Child 1, Child 2, Grandchild 1, and
Grandchild 2.
Child 1, Child 2, C-~2ndchild I, and Grandchild 2 will disclaim thek interests as heirs at
law in thc estate residue. Accordingly, under Stat~ law, thc cntke estate r~sidue will pass'to
Spouse. Thus. as a result of the disclaimers, the disclaimed interests will pass, without any
direction on the part of the disclalmants to Decedent's surviving spouse, satisfying the
requirements of §2515(b)(4) and §§25.2518-2(e)(1) and (2). It is represented that the
disclaimers will be valid under State law, and will be delivered to thc approprisi~ partiea no later
than 9 months af~ Decedent's death. Further, it is represented that the disclaimants have not
accepted any benefits from the in.rests subject to the dJscJsimcrs.
Based on the above, we conclude that the proposed disclaimers by the Trust' 2
b~J~eficiarie$ of their respective interests in Trust 2 will be qualified disclaimers under §2518. In
~ddition. we con,Iud& that the disc]~mcrs, to be cxecuted by Child 1, Child 2, Grandchild 1, and
Grandchild 2 with respect to their interests as heirs at law in the estate residue, will be qualified
disclaimcrs uuder §2518.
Rulin~ 2
As discussed above, as a result of thc discJ~imcrs, Spouse will be entitled to receive the
estate res/due, which includes D~cedent's i~terests in SERS and DCP. Fu.~er, we have
concluded that the discl*imcrs will be qualified disclaimers under §2518, ass,,r~ing the
xequixements of§2518(b) are otherwise satisfied. Accorrlln.~ly, under §20.2056(d)~2(b), thc
estate residu~ is treated as passing from the D~edent to Spouse for purposes of §2056.
Th~refore~ an estate tax marital deduction will be allowed undex §2056 for the value of the
residue passing to Spouse.
With. respect to your ~ fiRh and seventh (to the extent the seventh applies to S~te's
SERS) ~d~g requests, section 402(c)(1) of thc Code provides, ganea'ally, that if any portion of
an eligible rollover clislxibution fi'om a section 401(a) of the Code q~alified retirement plan is
~an~fex~d into an eligible r~nent plan, the portion of the dislxibution so ha~af~d shall not
be includible in gross income in the taxable year in which palch -
Scction ~02(c)(2) of the Code provides that the max~um amount of an eligible rollov~r
distribution to which paragrap~ (1) applies shall not ~ceed thc portion of such distribution.
which is includible in gross income (determined without regard to paragraph (1)) but states that
th~ maximum limitation does ~ot apply to a distribution transfexred to au eligible retiz~n~nt plan
dcscrth~ in clause (i) or (ii) of section 402(c)(g)(B).
S~tion 402(c)(~) of the Code defi~s "eligible rollovex dismbution' as any distribu6on to
au ~nploye~ of all or any portion of the balance to the credit of au employee i~ a qualified trust
except the following dist~budons:
08/26/2004 11:00 FAX 202 283 9588 Internal Revenue Service ~010
Ms. Madlyn Puskaflch
9
(A) any distribution which is one ora series of substantially equal pe~i.odio payments (not
less frequently than human annually) made --
(i) for the life (or life expectancy) of the employee or the
joint lives (or joint life expectancies) of the employee and
the employee's, designated beneficiary, or
(/d) for a specified l~riod of 10 years or more,
(B) any distribution to the extent the dism~bution is required under section 401(a)(9), and
(C) any distribution which is made upon the hardship of the employee.
Section 402(cXS)(B) of the Ctde defines eligible retirement plan as (i) an individual
retirement account described in section 408(a), (ii) an individual re~-ement ,-nuit7 described in
s~don 408Co) (othe~ than au endowment contract), ('fii) a section 401(a) of the Code
retirement plan, (iv) an ~-nuity plan described in section 403(a), (v) au eligible deferred
compensation plan descn"oed in section 457Co) which is mai~t,lned by an el.igt~ole employer
descau~bed in section 457(e)(1)(A), and (vi) au anntfity contract described in. section 403(b).
Section 402(cX3XA) of the Code provides, generally, that, except as provided in
subparagraph (B), section 402(c)(1) shall not apply to any transfer of a distribution made after
the 60th day following thc day on wl~ch the distributes received the property distributed.
Section 1.402(c)-2, Question and Answer 11, of the Income Tax Regulations states that if
an eligible rollover distribution is paid to an empJoyec and the employee contributes all or part of
the eligible reliever distribution to an eligt~ble reti~ment plan no later ttmu the 60th day
following the date the employee received the distribution, the amount contributed is not ctttrently
includible in gross income.
Section 402(e)(9) of thc Code provides, generally, if a distn"oution attributable to an
employee is paid to the spouse of the employee after the employee's death, scction 402(c) of thc
Code will apply to such distribution in the same manner as if the spouse were the employee.
$~don 1.402(c)-2 of the regulations, Q&A 12, provides, generally, that if' a distribution
attributable to an employee is paid to the empl.oyee's surviving spouse, section 402(c) applies to
the distribution in the sam~ toa~er as if the spouse were the employee. Thus, a distribution to
the surviving spouse of an cmployee is an eligible rollover distribution if it meets the applicable
requirements of section 402(c)(2) and (4) and the associated regulations.
Section 1.402(c)-2 of the regulations, Q&A 7Co) provides that any amount that is pa~d beforc
January 1 of the year in which the employee att~inn (or would have attained) age 70 Yz will not
be treated as required under section 401(a)(9) and thus is an eligible rollover distribution if it
otherwise qualifies.
08/26/2004 11:00 F~ 202 283 9398 InTernal Revenue Service ~011
Ms, Madlyn Puskerich
10
R,,li~ 3.5 and 7 (in paffi:
With respect to your t~ird~ fifth and seventh (in part) rifling requests, as indicated above, after
the disclaimers referenced hercin, Decedent's interest in State's SERE will pass to Spouse.
Furth~,more, as a result of the discl~rtem, each disclaimant will be treated as having
pred.eccased Decodsall. Th. _us, the disclaimed property, including Decedent s interests m SERS,
will not be treated as ha'ring passed to the disclaimsnts prior to passing to Spouse. To the
contrary, the disclaimed property will be treated as having passed directly from the Decedent to
Spouse. Said tremont will apply for purposes of Coc~ section 402.
Thus, will respect to your mird, fifth mad seventh (in part) ruling requests, we conclude as
follows:
3. As a result of the disclaimers referenced heroin, Spouse will be treated as.
having received Decedent's interest in State's SERS directly from Decedent
for pm-poses of Code § t02(c);
5. Pursuant to Code § 402(c), Spouse is eligible to roll over a distribution
of Decedent's interest in State's SERS into an individual retirement account (IRA)
s~t up and maintained in the name of Spouse; and
7. Spouse will not have to include in her Federal gross income for the year of
distribution and rollover (2004) any portion of the distribution f~om State's SEK8
timely rolled over into an IRA set up and maintained in the ~me of Spouse.
This ruling letter is based on the assumption that State SEKS is qu~l~ed witMn the
meaning of Code § 401(a) aud is a qualified gov~nmental plan within the me~ng of Code §
414(d) as rel:rrcsanted. It also e.~nmes that the IRA. to be ~et up and m~dntained in the n~ne o£
Spouse will meet the requirements of Code section 408(a) ~ represented. Additionally, it
assumes the correctness of all facts and representations made with respect thereto.
Please note that, pUrSuant to an August 17, 2004 request submitted by your authorized
representative on your behalf: the Servi.ce's responses to your fourth, s/xth and seventh (to the
extent the seve~zth applics to State's DCP) ruling requests, will be issued to you in a separate
ruling letter.
A copy oftl~s letter has been sent to your authorized representatives in accordance with a
power of attorney on file in tiff s office.
05/26/2004 11:00 FAX 202 283 9598 Internal Revenue Service ~ 012
Ms. MaHlyn Puskafich
if yov have any questiom concerning this letter ruling, please contact Lawrence W. Hcbctt,
Esquire (I.D. 50-03192) at 202-283-9618 (Phone) or 202-283-9598 (FAX).
Sincerely yom-s,
Frane~s V. Sloan, Manager
Employee Plans Techn~c~l Group 3
Deleted copy of letter mH~g
Form 437
INRE:
DAVID K. SMITH
ALLEGED INCAPACITATED PERSON
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHAN'S COURT DIVISION
:
: NO. 21-2004-791
PRAECIPE TO DISCONTINUE
TO THE REGISTER OF WILLS:
Please mark the above-captioned action discontinued as the Alleged Incapacitated Person
died on Tuesday, August 31, 2004. Please cancel the hearing scheduled in this matter by this
Honorable Court for September 24, 2004 at 11:00 AM in Court Room No. 4.
Date:
SMIGEL, ANDERSON & SACKS, L.L.P.
r D. Royer,
omey I.D. No. 76~
an M. Zeamer, E~uire
Attorney I.D. No. 82023
4431 North Front Street
Harrisburg, PA 17110
(717) 234-2401
Attorneys for Petitioner
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
VIRGIL F. PUSKARICH
FAMILY TRUST AGREEMENT
No. 04-0045
DISCLAIMER
WHEREAs, VIRGIL F. PUSKARICH fth ......
t e L~ecec~ent ) died on January 4, 2004,
domiciled iu Cumberland County, Pcrmsylvania; and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskarich Family Trust Agreement, dated January 2, 2003 (the "Trust Agreement"); and
WHEREAS, the Trust Agreement provides for the creation and funding of two
trusts, known as "Trust A' and 'Trust B" (collectively, the "Trusts"), in which the undersigned,
the Decedent's wife, MARILYN PUSKARICH, is granted certain interests if she survives the
Decedent; and
WHEREAS, the undersigned did, in Pact, survive the Decedent; and
WHEREAS, the undersigned is desirous of disclaiming all right, title and interest
in and to the properly othe~wvise distributable to the Trusts and under the Trust Agreement
(sometimes referred to herein as the Trust Property"), but not her intestate fights in the Trust
Property, to the exlent the Trust Property may othemvise be distributable to the Decedent's
intestate he/rs; and
WHEREAS, the undersigned has not accepted any interest in or benefit fi-om the
Trust Property and has neither received nor shai1 receive any consideration in money or monies
worth for disclaiming and renouncing her interest in the Trust Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce and re£use to accept any and all
right, title and interest in and to the Trust Property, whether the same arises under the laws of the
Commonwealth of Pennsylvania or other,vise; provided, however, that the undersigned does not
disclaim her intestate rights in the Trust Property, to the extent the Trust Property may otherxvise
be distributable to the Decedent's intestate heirs.
The undersigned acknowledges, represents and certifies thal she is not now
insolvent and ~vas not insolvent at the date of death of the Decedent, that she has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encambrance of, given a
written Waiver of thc right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that she has not
accepted property or an interest in the property descr/bed above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. SS 6201 ej ~ and a qualified disclaimer as defined in Section
2518 of the Interual Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, her hfiirs;-p~'rsonal representatives and assigns.
Witn~ess
Witness
MARILYN PUSKARICH
Dale
2
)
SS:
On this, the ~day of~, 2004, before me a notary public, the
undersigned officer, personally appeared MARILYN PUSKARICH, known to me (or
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that she executed the same for the purposes therein contained.
1N WITNESS WHEREOF, I hereunto set my hand and official seal.
3
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTy, PENrNSYLVANLA
ORPHANS' COURT DIVISION
VIRGIL F. PUSKARJCH
FAMILY TRUST AGREEMENT
No. 04-0045
DISCLAIMER
WHEREAS, VIRGIL F. PUSKARICH (tile "Decedeut") died on Jan3ary 4, 2004,
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskar/ch Family Trust Agreement, dated January 2, 2003 (the "Trust A~eement"); and
WHEREAs, the Trust Agreement provides for the creation and funding of two
trusts, known as "Trust A" and "Trust B" (collectively, the "Trusts"), in xvhich the undersigned,
Laura M. Puskarich, is granted certain interests if she survives the Decedent; rind
WHEREAS, the undersigned did, in fact, su~wive the Decedent; and
WHEREAS, the undersigned is desirous of disclaiming all right, title and interest
in and to the property otherwise distributable to the Trusts and under the Trust Agreement
(Sometimes referred to herein as the "Trust Property"); and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Trust Property and has neither received nor shall receive any consideration in money or monies
worth ~br disclaiming and renouncing her interest in the Trust Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce and refuse to accept any and all
right, title and interest in and to the Trust Property, whether the stone arises under the laws of the
Commonwealth of Pennsylvania or othe~xvise.
Thc undersigned acknowledges, represents and certifies that she is not
insolvent and was not insolvent at the date ofdcath of the Decedent, that she has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
wr/tten waiver of the right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or othe~wvise. The undersigned further acknowledges, represents and certifies that she has not
accepted property or an interest in the property described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. § 6201 ~ ~ and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, her heirs, personal representatives and assigns.
~W. itness
~~__(~_ Laura M. p~t sk afl ch
'\ w~mess
Date
2
It is the specific Jnte~tion of the nndersi~oned that this Disclaimer constitute a
disclaimer under 20 Pa C.S.A. ~ 6201 et ~ and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of an3
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimcr shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding Upon the
undersigncd: i~r heirs, personal representatives and assigns.
Witness
Laura M. Pnskarich
Date
COMMONWEALTH OF PENNSYLVANIA
COUNTY' OF
SS:
On this, the ~_day of ~ __ ,2004, before me a notary public, the
undersigned officer, personally appeared LAURA M. PUSKARICH, known to me (or
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto sc~ my hand and official seal.
Notary Public
4
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY', PENqN'SYLVANIA
ORPHANS' COURT DIVIs fON
IN RE:
ESTATE OF VIRGIL F. PUSKARJCH,
Deceased
No. 04-0045
DISCLAIMER
WHEREAS, VIRGIL F. PUSKAR/CH (the" ,, ·
Decedent ) d~ed on Jant~ary 4, 2004,
domiciled in Cumberland County, Pennsylvania, leaving his last Will, dated January 3, 2003 (the
"Will"); and
WHEREAS, the Will was duly probated in tbe Office of the Register of Wills of
Cumberland County, Pennsylvania; and
WHEREAs, after providing for the disposition of the Decedent's remains, the
pa~nent of his debts, expenses, and taxes, and a bequest of his tangible personal property, the
Will bequeaths the residue of the Decedent's Estate to the trustees oftbe Virgil F. Puskarich
Family Trust Agreement, dated January 2, 2003 (the "Trust Agreement"), for further distr/bution
and administration thereunder; and
WHEREAS, al/beneficiaries of the Trust Agreement have disclaimed, or have
announced that they will disclaim, their intercsts thereunder; and
WHEREAS, the Trust Agreement makes no provision for such a contingency m~d,
as a result, Pennsylvania law would rcquirc the trustees to reconvey to the Decedent's Estate all
property held, or receivable, under the Trust Agreement; and
WIIEREAS, the Will makes no provision for thc disposition ora portion o£the
Estate's residue that is disclaimcd; and
WHEREAS, accordingly, under Pennsylvania law, the disclaimed property is
distributable to the Decedent's intestate heirs; and
WHEREAS, the Decedent's putative intestate heirs are his wife, MARILYN
PUSKARICH, and their two adult daughters, LYNN M. TOSH and LAURA M. PUSKARICH;
and
WHEREAS, the undersigned, being one of such daughters, is desirous of
disclaiming all right, title and interest in and to the property distributable to the Decedent's
intestate heirs as a result of the DecedenPs death (sometimes referred to herein as the "Intestate
Property"); and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Intestate Property and has neither received nor shall receive any consideration in money or
monies worth for disclaiming m~d renouncing her interest in the Intestate Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce and refuse to accept any and all
right, title and interest in and to the Intestate Property, whether the same arises under the laws of
the Commonwealth of Pennsylvania or otherwise.
The undersigned acknowledges, represents and certifies that she is not now
insolvent and was not insolvent at the date of death of the Decedent, that she has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that she has not
accepted property or an interest in the property described above, or ajay of its benefits.
2
The undersigned acknowledges, represents and cerlifies that she is not now
insolvent and was not insolvent at the date of death of the Decedent, that she has not made any
voluntary assignment or Iransfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the right to disclaim the success/on to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that she has not
accepted property or an interest in the property described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constit,.ne a
disclaimer under 20 Pa. C.S.A. § 6201 ct ~ and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said inte,~tion.
This instrument shall be immediately effective and shall be binding upon the
undersigned, her he/rs, personal representatives and assigns.
Witness
Date ---?
COMMONWEALTH OF PENNSYLVANIA )
.. , , , ) SS:
COUNTY OF ,,- ,
On this, the / ."'
.day of · .2004, before me a notary public, the
undersigned officer, personally appeared LAURA M. PI JSKARICH, known to me (or
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF. I hereunto set my hand and official seal.
Notary Public
4
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: VIRGIL F. PUSKARICH
FAMILY TRUST AGREEMENT
)
) No. 04-0045
)
DISCLAIMER
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on January 4, ~004,
domiciled in Cumberland County, Pennsyivania; and
WHEREAS, thc Decedent's Last Will and Testament dated January 3, 2003 ("Will") was
duly probated in the office of the Register of Wills of Cumberland County, Pennsylvania; and
WHEREAS, the Dccedent's granddaughters, Annabelle Tosh and Clara Tosh, who are
minors, have certain interests in the Decedent's estatc ("Estate"); and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F. Puskmich
Family Trust Agreement dated January 2, 2003 ("Trust Agreement") and
WHEREAS, the Trust Agreement provides for thc creation and funding of two trusts,
known as "Trust A" and "lrust B" (collectively, the "Trusts"), in which minor beneficiaries
Annabelle Tosh, Clara Tosh and Miyabi Gaskell are granted certain contingent interests; and
WHEREAS, the undersigned, by Order of the Orphans' Court, Orphans' Court Division,
Court of Common Pleas, Cumberland County, Pennsylvania, in the matter captioned
In Re: Estate of Virgil F. Puskarich, dcceascd, No. 04-0045, has been appointed a Guardian of
thc Estates of Annabelle Tosh, Clara Tosh and Miyabi Gaskell with respect to the interests of
said minors in the property of the Estate and the Trusts, as the case may be (sometimes referred
to herein collectively as the "Property"); and
WHEREAS, the undersigned, in her capacity as a Guardian of, and with respect to, the
interests of Annabelle Tush, Clara Tush and Miyabi Gaskell in the Property, has been authorized
by said Order of the Orphans' Court to disclaim the Property on behalf of Annabelle Tush, Clara
Tush and Miyab/Gaskell; and
WHEREAS, the undersigned, on behalf of Annabelle Tush, Clara Tush and Miyabi
Gaskell, is desirous of disclaiming all of their right, title and interest in and to the Property; and
WHEREAS, neither the undersigned, nor anyone else acting on behalf of Annabelle
Tush, Clara Tush or Miyabi Gaskell, has accepted any interest in or benefit from the Property and
has neither received nor shall receive any consideration in money or monies worth for
disclaiming and renouncing said Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigmed, on behalf of
Annabelle Tush, Clara Tush and Miyabi Gaskell, does hereby h'revocably, and without
qualification, disclaim, renounce and refuse to accept any and all right, title and interest in and to
the Property, whether the same ar/scs under the laws of the Commonwealth of Pennsylvania or
otherwise.
The undersigned acknowledges, represents and certifies that neither Am~abelle Tush,
Clara Tush, nor Miyabi Gaskell is now insolvent or was insolvent at the date of death of the
Decedent, that no such person has made any voluntary assignment or transfer of, contract to
assign or transfer, or encumbrance of, given a written waiver of the right to disclaim the
succession to and interest in, and no such person has made any sale or other disposition of any
interest in the Property pursuant to j udicial process or otheru~-ise. The undersigned, in her
capacity as a Guardian of the Estates of Annabelle Tush, Clara Tush and Miyabi Gaskcll, fi~rther
-2-
acknowledges, represents and certifies that no such person has accepted the Property or m~
interest in the Property as described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a disclaimer
under 20 Pa. C.S.A. ~; 6201 et se~q. and a qualified disclaimer as defined in Section 2518 of the
Internal Revenue Code of 1986, as amended, or the corresponding provisions of any subsequent
federal tax law, to be filed, recorded and delivered as required by said statutes, and that the
provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the undersigned,
her heirs, personal representatives and assigns.
COMMONWEALTH OF PENNSYLVANIA
Maw J. _Gouffer. Notary Public ]
Silver Spdr~g ~ Curnt~a n~d~unly]
-3-
IN THE COURT OF COMMON PLE_&S OF CUMBERLAND COUNTY, PEN%'SYLVANiA
ORPHANS' COURT DIVISION
IN RE:
VIRGIL F. PUSKARICH
FAMILY TRUST AGREEMENT
No. 04-0045 :'
DISCLAINIER
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on Janumy 4, 2004,
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskarich Family Trust A~eement, dated January 2, 2003 (the "Trust Agreement"); and
WHEREAS, the Trust Agreement provides for the creation and funding of two
trnsts, known as "Trust A" and "%x~st B" (collectively, the "Trusts"), in which the undersigned,
L>qm M. Tosh, is granted certain interests if she survives the Decedent; and
WHEREAS, the undersigned did, in fact, survive the Decedent; and
WHEREAS, thc undersigned is desirous of disclaiming all right, title and interest
in and to the property otherwise distributable to the Trusts and under the Trust Agreement
(sometimes rcfc~Ted to laercin as tine "Trust Property"); and
WHEREAS, the undersigned bas not accepted any interest in or benefit from the
Trust Property and has neither received nor shall receive any consideration in money or monies
~ orth for disclaiming and renouncing her interest in the Trust Property.
Nrow, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby i~Tevocably, and without qualification, disclaim, renounce and refuse to accept any and all
right, t/tlc and interest in and to the Trust Property, whether the same arises under the laws of the
Commonwealth of Pennsylvania or otbet7~ ise.
The undersigned acknowledges, represents and certifies that she is not now
insolvent and was not insolvent at the date of death of the Decedent, that she has not made any
voluntary assigqhment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the fight to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that she has not
accepted property or an interest in the property described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. § 6201 e_[t ~ and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, her heirs, p~.ers_..onal representatives and assigns.
W~tn~s,s
Witneis
3mn M. Tosh
Date
2
COMMONWEALTH OF PENNSYLVANIA
S~TB-OF FEORtDA
COUNTY OF
SS:
On this, the / _day of ~;Sd,/-~,' _, 2004, before me a notary public, the
undersigned officer, personally appeared LYNN M. YOSH, known to me (or satisfactorily
proven) to be the person whose name is subschbcd to the within instrument and acknowledged
that she executed the same for the purposes therein contained.
1N WITNESS WHEREOF, I hereunto set rny hand and official seal.
Notary Public
Notamal Seal
jlly M. Zlmmenman, Notary Public
Up'p~r Allen Twp., Gumbed~nd ~
~y c.~nmission Expires Mar. m, 20O6
Member Pe~sv~a~ A~f-~csat~on O~ No~r, es
#1529684 xrl;PGHI General: 3
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PE~SYLVANIA
ORPHANS' COURT DIVISION
IN RE: ESTATE OF VIRGIL F. PUSKARICH, )
Deceased ) No. 04-0045
)
DISCI,AIMER
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on January 4, 2004,
domiciled in Cumberland County, Pennsylvania, leaving his last Will, dated January 3, 2003 (the
"Will"); and
WHEREAS, the Will was duly probated in the Office of the Register of Wills of
Cumberland County, Pennsylvania; and
WHEREAS, after providing for the disposition of the Decedent's remai~s, the
payment of his debts, expenses, and taxes, and a bequest of his tangible personal property, the
Will bequeaths the residue of the Decedent's Estate to the trustees of the Virgil F. Puskarich
Family Trust Agreement, dated January 2, 2003 (the "Trust Agreement"), for further distribution
and administration thereunder; and
WHEREAS, all beneficiaries of the Trust A~eement have disclaimed, or have
announced that they will disclaim, their ix~terests thereunder; and
WHEREAS, the Trust Agreement makes no provision for such a contingency and,
as a result, Pennsylvania law would require the trustees to reconvey to the Decedent's Estate all
property held, or receivable, under the Trust A~eement; and
WHEREAS, the Will makes no provision for the disposition of a portion of thc
Estate's residue that is disclaimed; and
WHEREAS, accordingly, under Pennsylvania law, thc disclaimed property is
distributable to thc Decedent's intestate heirs; and
WHEREAS, the Decedent's putativc intestate heirs are his ~vife, MARILYN
PUSKARICH, and their two adult daughters, LYNN M. TOSH and LAURA M. PUSKARICH;
and
WHEREAS, the undersigned, being one of such daughters, is desirous of
disclaiming all right, title and interest in and to the property distributable to the Deeedent's
intestate heirs as a result of the Decedent's death (sometimes referred to herein as the "Intestate
Property"); and
WHEREAS, the undersigned has not accepted any interest in or bencfit from the
Intestate Property and has neither received nor shall receive any consideration in money or
monies worth for disclaiming and renouncing her interest in the Intestate Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce and refuse to accept any and all
right, title and interest in and to the Intestate Property, whether the same arises under the laws of
the Commonwealth of Pcnnsylvania or otheI-,vise.
The undersigned acknowledges, represents and certifies that she is not now
insolvent and was not insolvent at the date of death of the Decedent, that she has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowlcdges, represents and certifies that she has not
accepted property or an interest in the property described above, or any of its benefits.
2
It is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. § 6201 et seq. and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, m~d
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, her heirs personal-representatives and assigns.
Witness
Lynn M. Tosh
Date
3
COMMONWEALTH OF PENNSYLVANIA )
?
)
COUNTY OF (f '~,~/*'.~,~/.., '/ )
SS:
On this, the .": :~- day of /~/j~:-, / ,2004, before me a notary public, the
undersigned officer, personally appeared LYN.~N M. TOSH, known to me (or satisfactorily
proven) to be the person whose name is snbscribed to the within instrument and acknowledged
that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
/ ' Notary Public
Jay M Zlmmerman, N~ put~ic
~Jpp~r Nlen Twp., C~.lmbedand ~
Ik'i~ Cxlmmission E~i~ ~r 16, ~
4
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: VIRGIL F. PUSKARICH )
FAMILY TRUST AGREEMENT ) No.
)
DISCLAIMER
04-0045
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on January 4, 2004,
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, the Decedent's Last Will and Testament dated January 3, 2003 ("Will") was
duly probated in the office of the Register of Wills of Cumberland County, Pennsylvania; and
WHEREAS, the Decedent's granddaughters, Annabelle Tosh and Clara Tosh, who are
minors, have certain interests in the Decedent's cstatc ("Estate"); and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F. Puskarich
Family Trust Agreement dated January 2, 2003 C'Trust Agreement") and
WHEREAS, the Trust Agreement provides for the creation and funding of two trusts,
known as "Trust A" and "Trust B" (collectively, thc "Trusts"), in which minor beneficiaries
Annabelle Tosh, Clara Tosh and Miyabi Gaskell are granted certain contingent interests; and
WHEREAS, the undersigned, by Order of the Orphans' Court, Orphans' Court Division,
Court of Common Pleas, Cumberland County, Pennsylvania, in the matter captioned
In Re: Estate of Virgil F. Puskarich, deceased, No. 04-0045, has been appointed a Guardian of
the Estates of Annabelle Tosh, Clara Tosh and Miyabi Gaskell with respect to the interests of
said minors in the propcrty of the Estate and the Trusts, as the case may be (sometimes rcfcrrcd
to hcrcin collectively as the "Property"); and
WHEREAS, the undersigned, in her capacity as a Guardian of, and with respect to, the
interests of Annabelle Tosh, Clara Tosh and Miyabi Gaskell in the Property, has been authorized
by said Order of the Orphans' Court to disclaim the Property on behalf ofAm~abelle Tosh, Clara
Tosh and Miyabi Gaskell; and
WHEREAS, the undersigned, on behalf of Annabelle Tosh, Clara Tosh and Miyabi
Gaskell, is desirous of disclaiming all of their right, title and interest in and to thc Property; and
WHEREAS, neither the undersigned, nor anyone else acting on behalf of Annabelle
Tosh, Clara Tosh or Miyabi Gaskell, has accepted any interest in or benefit from the Property
and has neither received nor shall receive any consideration in money or monies worth for
disclaiming and renouncing said Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned, on behalf
of Annabelle Tosh, Clara Tosh and Miyabi Gaskell, does hereby irrevocably, and without
qualification, disclaim, renounce and refuse to accept any and all right, title and interest in and to
the Property, whether the same arises under the laws of the Commonwealth of Pennsylvania or
otherwise.
The undersigned acknowledges, represents and certifies that neither Annabelle Tosh,
Clara Tosh, nor Miyabi Gaskell is now insolvent or was insolvent at the date of death of the
Decedent, that no such person has made any voluntary assigrm~ent or transfer of, contract to
assign or transfer, or encumbrance of, given a written ~vaiver of the right to disclaim the
succession to and interest in, and no such person has made any sale or other disposition of any
interest in the Property pursuant to judicial process or otherwise. The undersigned, in her
capacity as a Guardian of the Estates of Annabelle Tosh, Clara Tosh and Miyabi Gaskell, further
-2-
acknowledges, represents and certifies that no such person has accepted the Property or an
interest in the Property as described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a disclaimer
under 20 Pa. C.S.A. § 6201 et seq. and a qualified disclaimer as defined in Section 2518 of the
Internal Revenue Code of 1986, as amended, or thc corresponding provisions of any subsequent
fcdcral tax law, to be filed, recorded and delivered as required by said statutes, and that the
provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effcctive and shall be binding upon the
undersigned, her heirs, personal representatives and assigns.
Wltnc .-
/-'~6MMONWEALXH OF F'Ef'4NSYLVANIA
Notanal Seal
Kirk M. Wise, Notary Public
Upper Allen Twp., Cumberland County
My Commlseion Expires Feb 7. 2008
Date / '
-3-
#1608523 ~1
IN THE COURT OF COMMON PLEAS OF CUMBERLANT) COUNTY PENrNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: VIRGIL F. PUSKARICH )
FAMILY TRUST AGREEMENT ) No. 04-0045
)
DISCLAIMER
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on January 4, 2004,
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskarich Family Trust Agreement, dated January 2, 2003 (the "Trust Agreement"); and
WHEREAS, the Trust Agreement provides for the creation and funding of two
trusts, known as "Trust A" and "Trust B" (collectively, the "Trusts"), in which the undersi=mmd,
Cynthia D. Bohank, is granted certain interests if she survives the Decedent; and
WHEREAS, the undersigned did, in fact, survive the Decedent; and
WHEREAS, the undersigmed is desirous of disclaiming all fight, title and interest
in and to the property otherwise distributable to the Trusts and under the Trust Agreement
(sometimes referred to herein as the "Trust Property"); and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Trust Property and has neither received nor shall receive any consideration in money or monies
worth for disclaiming and renouncing her interest in the Trust Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce and refltse to accept any and ali
right, title and interest in and to the Trust Property, whether the same arises under the laws of the
Commonwealth of Pennsylvania or otherwise.
The undersigned acknowledges, represents and certifies that she is not now
insolvent and was not insolvent at the date of death of the Decedent, that shc has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the fight to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersign~ed further acknowledges, represents and certifies that she has not
accepted property or an interest in the property described above, or any of its benefits.
It is the specific intention oi'the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. § 6201 ~ ~ and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, her heirs, personal representatives and assigns.
Witness Cyntl~,/a D. Bohank
Witness Date -
2
STATE OF ~3~
)
SS:
On this, the 5 !- day of~,__ ~ ,2004, before me a notary public, the
undersigned officer, personally appeared CYNT! IIA D. BOHNAK, known to me (or
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, ! hereanto set my hand and official seal.
~ Bentleyville ~',,-:, '
i My Commis~ i ~,'2~,
# 1529908-x I ;PGH ]_General, 3
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN P~E:
VIRGIL F. PUSKARICH
FAMILY TRUST AGREEMENT
) No. 04-0045
)
DISCLAIMER
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on January 4, 2004,
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskarich Family Trust Agreement, dated January 2, 2003 (the "Trust Agreement"); and
WHEREAS, the Trust Agreement provides for the creation and funding of two
trusts, known as "Trust A" and "Trust B" (collectively, the "Trusts"), in which Darlene Bohnak is
granted certain interests if she survives the Decedent; and
WHEREAS, Darlene Bolmak did, in l~act, smwive the Decedent; and
WHEREAS, Darlene Bohnak died on January 11, 2004; and
WHEREAS, the undersigned, the executrix of the estate of Darlene Bohnak, is
desirous of disclaiming, on behalf of the Estate of Darlene Bohnak ("Estate"), all right, title and
interest in and to the property othemSse distributable to the Trusts and under the Trust
Agreement (sometimes referred to herein as the "Trust Property"); and
WHEREAS, neither the undersigned nor the Estate has accepted any interest in or
benefit from the Trust Property and neither has received nor shall receive any consideration in
money or monies worth for disclainfing and renouncing their interest in the Trust Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned, on
behalf of thc Estate, does hereby in-evocably, and without qualification, disclaim, renounce and
refuse to accept any and all fight, title and interest in and to the Trust Property, whether the same
arises under thc laws of the Commonwealth of Pennsylvania or otherwise.
The undersigned acknowledges, represents and certifies that neither she nor the
Estate is now insolvent and neither was insolvent at the date of death of the Decedent, that
neither she nor the Estate has made any voluntary assignment or transfer of, contract to assign or
transfer, or encumbrance of, given a written waiver of the fight to disclaim the succession to and
interest in, and neither she nor the Estate has made any sale or other disposition of any interest in
the property being disclaimed pursuant to judicial process or other~vise. The undersigned further
acknowledges, represents and certifies that neither she nor the Estate has accepted property or an
interest in the property described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. § 6201 et seq. and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
Estate, its successors and assigns.
Witness
Witness
C yn~l~i~D. Bohna~<
Executrix, Estate of Darlene Bohnak
Date
STATE OF-FLO,.~..A~4/~,'v% ¢',h i/
) SS:
On this, the 5 ~}x day of i\Jr 'J' *f ,2004, before me a notary public, the
undersigmed officer, personally appeared CYNTHIA D. BOHNAK, the executrix of the estate of
Darlene Bohnak, known to me (or satisfactorily proven) to be the person whose name is
subscribed to the within instrument and acknowledged that she executed the same for the
purposes therein contained.
iN WITNESS WHEREOF, I hereunto set my hand and official seal.
#1529928 vl;PGH/ Gene~ah 3
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
VIRGIL F. PUSKARICH
FAMILY TRUST AGREEMENT
DISCLAIMER
No.
04-0045
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on January 4, 2004,
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskarich Family Trust Agreement, dated January 2, 2003 (the "Trust Agreement"); and
WHEREAS, the Trust Ageement provides for the creation and funding of two
trusts, known as "Trust A" and "Trust B" (collectively, the "Trusts"), in which the undersigned,
David Bohank, is granted certain interests if he survives the Decedent; and
WHEREAS, the undersi=oned did, in fact, survive the Decedent; and
WHEREAS, the undersigned is desirous of disclaiming all right, title and interest
in and to the property othera'ise distributable to the Trusts and under the Trust Agreement
(sometimes referred to herein as the "Trust Property"); and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Trust Property and has neither received nor shall receive any consideration in money or monies
worth for disclaiming and renouncing his interest in the Trust Property.
NOW, THEREFORE, intcnding to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce and refuse to accept any and all
fight, title and interest in and to the Trust Property, whether the same arises under the laws of the
Commonwealth of Permsylvania or otherwise.
The undersigned acknowledges, represents and certifies that he is not now
insolvent and ~vas not insolvent at the date of death of the Decedent, that he has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance oE given a
written waiver of the right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that he has not
accepted property or an interest in the property described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. § 6201 et seq. and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shalI be binding upon the
undersigned, his heirs, personal representatives and assigns.
Witness
Witness
' 1~ I'.~?'
David Bohank
Date /
2
STATE OF.gL-4)R-1DA~ '
COUNTY oF
) SS:
)
On this, thc ' i~ day of i'!
, ,/ ,2004, before me a notary public, the
!
undersigned officer, personally appeared DAVID BOHNAK, known to me (or satisfactorily
proven) to be the person whose name is subscribed to the within instrument and acknowledged
that he executed the same for the purposes therein contained.
1N WITNESS WHEREOF, I hereunto set my hand and official seal.
otary Public~ -
Bentleyv e B-to W ,5t ~ ,'
3
#152991 g-vI:PGH1 Genera];
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
VIRGIL F. PUSKARICH
FAMILY TRUST AGREEMENT
DISCLAIMER
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on January 4, 2004,
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskarich Family Trust Agreement, dated January 2, 2003 (the "Trust Agreement"); and
WHEREAS, the Trust Agreemcnt provides for the creation and funding of two
trusts, known as "Trust A" and "Trust B" (collectively, the "Trusts"), in which the undersigned,
Pamela Godwin McMahon, is granted certain interests if she survives the Decedent; and
WHEREAS, the undersigned did, in fact, survive the Decedent; and
WHEREAS, the undersigned is desirous of disclaiming all fight, title and interest
in and to the property otherwise distributable to the Trusts and under the Trust Agreement
(sometimes referred to herein as the "Trust Property"); and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Trust Property and has neither received nor shall receive any consideration in money or monies
worth for disclaiming and renouncing her interest in the Trust Property.
NOW, THEREFORE, intcnding to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce and refuse to accept any and all
right, title and interest in and to the Trust Property, whether the same arises under the laws of the
Commonwealth of Pennsylvania or otherwise.
)
) No. 04-0045
The undersigned acknowledges, represents and certifies that she is not now
insolvent and ~vas not insolvent at the date of death of the Decedent, that she has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that she has not
accepted property or an interest in the property described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. § 6201 et seq. and a qualified disclaimer as defined in Section
2518 of the lnternal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, her heirs, personal representatives and assigns.
Witness
Pamela Godwin McMahon
Date
STATE OF FLORIDA
COUNTY OF
) SS:
)
On this, the /:~ day of /5~-,9~'~/_. ,2004, before me a notary public, the
undersigned officer, personally appeared PAMELA GODWIN McMAHON,.kno.ar.m.m-m~ (or
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
Notary PttMic
3
#I 522254-vl ;PGHI Gcnera[;
iN THE COURT OF COMMON PLEAS OF CUMBERLANT) COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
VIRGIL F. PUSKARICH
FAMILY TRUST AGREEMENT
No. 04-0045
DISCLAIMER
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on January 4, 2004,
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskarich Family Trust Agreement, dated January 2, 2003 (the "Trust Agreement"); and
WHEREAS, the Trust Agreement provides for the creation and funding of two
trusts, known as "Trust A" and "Trust B" (collectively, the "Trusts"), in which the undersigned,
Daniel J. Gaskell, is granted certain interests if he survives the Decedent; and
WHEREAS, the undersigned did, in fact, survive the Decedent; and
WHEREAS, the undersigmed is desirous of disclaiming ali right, title m~d interest
in and to the property otherwise distributable to thc Trusts and under the Trust Agreement
(sometimes referred to herein as the "Trust Property"); and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Trust Property and has neither received nor shall receive any consideration in money or monies
worth for disclaiming and renouncing his interest in the Trust Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce m~d refuse to accept any and all
right, title and interest in and to the Trust Property, whether the same arises under the laws of the
Commonwealth of Pem~sylvania or otherwise.
The undersigned acknowledges, represents and certifies that he is not now
insolvent and was not insolvent at the date of death of the Decedent, that he has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
writtcn waiver of thc right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. Thc undersigned further acknowledges, represents and certifies that he has not
accepted property or an interest in the property described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. § 6201 et seq. and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or thc corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, his heirs, personal representatives and assigns.
· Witness "' Daniel J. Gaskell
Witness ~ Date
2
COUNTY OF C/,~ .~/O I_? I' )
Onthis, the }e:~ dayof ,2~?~' / ,2004, before me a notary public, the
undersigned officer, personally appeared DANIEL J. GASKELL, known to me (or satisthctorily
proven) to be the person whose name is subscribed to the within instrument and acknowledged
that he executed the same lbr the purposes therein contained.
1N WITNESS WHEREOF, I hereu~to set my hand and official seal.
Notary Publi~' ' --
#1529246-vl 3
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
VIRGIL F. PUSKARICH
FAMILY TRUST AGREEMENT
No. 04-0045
DISCLAIMER - ·
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on January 4, 2004,
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskarich Family Trust Agreement, dated January 2, 2003 (the "Trust Agreement"); and
WHEREAS, the Trust Agreement provides for the creation and funding of two
trusts, known as "Trust A" and "Trust B" (collectively, the "Trusts"), in which the undersigned,
Yheodore James Gaskell, is granted certain interests if he survives the Decedent; and
WHEREAS, the undersigned did, in fact, survive the Decedent; and
WHEREAS, the undersigned is desirous of disclaiming all right, title and interest
in and to the property otherwise distributable to the Trusts and under the Trust Agreement
(sometimes referred to herein as the "Trust Property"); and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Trust Property and has neither received nor shall receive any consideration in money or monies
worth for disclaiming and renouncing his interest in the Trust Property.
NOW, THEREFORE, intending to be Iegally bound hereby, the undersigned does
hereby in-evocably, and without quali fication, disclaim, renounce and refuse to accept any and all
right, title and interest in and to the Trust Property, whether the same arises under the laws of the
Commonwealth of Pennsylvania or otherwise.
The undersigned acknowledges, represents and certifies that he is not now
insolvent and was not insolvent at the date of death of the Decedent, that hc has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that he has not
accepted property or an interest in the property described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. § 6201 et seq. and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, his heirs, personal representatives and assigns.
Witness
Witnessi!,
Theodore Jan~s Gaskell
Date
2
STATE OF FLORIDA )
)
COUNTY OF 0 c~ ~/FtL. )
SS:
Onthis, the ~':~,~/dayof //~.-e/z'- ,2004, before me a notary public, the
undersigned officer, personally appeared TH EODORE JAMES GASKELL known to me (or
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that he executed the same for the purposes therein contained.
IN WITNESS WHE~ EOF, ! hereup, to set my hand and afficial scai.
PERSONALLY KNOWN
OR PROVIDED I.D,
TYPE OF I.D, -'~"~ ./~/~-
Notary ~ublic
I[~'?~'~: '4YCCMMISSION#DD13~96 II
#1529203-vl - 3
IN' THE COURT OF COMMON PLEAS OF CUMBERLAND COUqNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
1N RE:
VIRGIL F. PUSKARICH
FAMILY TRUST AGREEMENT
) ~
) No. 04-0045
DISCLAIMER
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on January 4, 2004,
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskarich Family Trust Agreement, dated January 2, 2003 (the "Trust Agreement"); and
WHEREAS, the Trust Agreement provides for the creation and funding of two
trusts, known as "Trust A" and "Trust B" (collectively, the "Trusts"), in which the undersigned,
Stephen J. Gaskell, is granted certain interests if he survives the Decedent; m~d
WHEREAS, the undersigned did, in fact, survive the Decedent; and
WHEREAS, the undersigned is desirous of disclaiining all right, title and interest
in and to the property othepMse distributable to the Trusts and under the Trust Agreement
(sometimes referred to herein as the "Trust Property"); and
WHEREAS, the undersi=maed has not acccpted any interest in or benefit from the
Trust Property and has neither received nor shall receive any consideration in money or monies
worth for disclaiming and renouncing bis interest in the Trust Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby i~Tcvocably, and without qualification, disclaim, renounce and refuse to accept any and all
right, title and interest in and to the Trust Prope~ty, whether the same m'ises uudcr the laws of the
Commonwealth of Pennsylvania or otherwise.
The undersigned acknowledges, represents and certifics that he is not now
insolvent and was not insolvent at the date of death of the Decedent, that he has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that he has not
accepted property or an interest in the property described above, or any of its benefits.
it is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. § 6201 et seq. and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amcndcd, or the corresponding provisions of any
subscquent federal tax law, to be filed, recordcd and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, his heirs, personal representatives and assigns.
Steph.~: J. 9askell
Date
STATE OF FLORIDA
COUNTY OF '~
SS:
On this, the ~-' day of ~/!~; , ~ ,2004, before me a notary public, the
undersigned officer, personally appeared STEPHEN J. GASKELL, known to me (or
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that he executed the same for the purposes therein contained.
IN WITNESS WHEREOF. I hereunto set my hand and official seal.
Notary Public
~,:~;'~;,. auiiana Lima
:..,'~'. ,= Comm,ss~on # DD301791
~,-'*._~.~.,-? Expires March 21, 2008
3
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY
ORPHANS' COURT DIVISION
IN RE:
ViRGIL F. PUSKARICH
FAMILY TRUST AGREEMENT
No. 04-0045
PENNSYLVANIA
DISCLAIMER '
WHEREAS, VIRGIL F. PUSKARiCH (the "Decedent") died on January 4, 2004,
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskarich Family Trust Agreement, dated January 2, 2003 (the "Trust Agreement"); and
WHEREAS, the Trust Agreement provides for the creation and funding oftxvo
trusts, known as "Trust A' and "Trust B" (collectively, the "Trusts"), in which the undersigned,
Michael Scott Gaskell, is granted certain interests if he survives the Decedent; and
WHEREAS, the undersigned did, in fact, survive the Decedent; and
WHEREAS, the undersigned is desirous of disclaiming all right, title and interest
in and to the property otherwise distributable to the Trusts and under the Trust Agreement
(sometimes rcferred to herein as the "Trust Property"); and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Trust Property and has neither received nor shall receive any consideration in money or monies
worth for disclaiming and renouncing his interest in the Trust Property.
NOW, THEREFORE, intending to bc Icgally bound hereby, the undersigned does
l~ereby irrevocably, and without qualification, disclaim, renounce and refuse to accept any and all
right, title and interest in and to the Trust Property. whether the same arises under the laws of the
Commonwealth of Pennsylvania or othem'ise.
The undersigned acknowledges, represents and certifies that he is not now
insolvent and was not insolvent at the date of death of the Decedent, that he has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the propcrty being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifics that he has not
accepted property or an interest in the property described above, or any of its benefits.
it is the specific intention of the undersigned that this Disclaimer constitnte a
disclaimer under 20 Pa. C.S.A. § 6201 et seq. and a qualified disclaimer as dcfined in Section
2518 of the Intcmal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, his hcirs, personal representatives and assigns.
wi{ness
Michael Scott Gaskell
Date/ /
2
STATE OF NEW JERSEY )
SS:
On this, the /*? '5~day of ~.~' ~ , 2004, before me a notary public, the
undersigned officer, personally appeared MICHAEL SCOTT GASKELL, known to me (or
satisfactorily proven) to be the person whosc name is subscribed to the within instrument and
acknowledged that he executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
Notary ~ublic
3
September 28, 2004
Butchanan Ingersoll PC
One Oxford Centre
301 Grant Street, 20th Floor
Pittsburgh, PA 15219-1410
Dear Sir/Madam:
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280601
HARRISBURG, PA 17128-0601
Telephone
(717) 787-3930
FAX (717) 772-0412
Re:
Estate of Virgi! F. Pu~karich ::'
File Numbe~:2104-0~5
This is in response to your request for an extension of time to file the Inheritance Tax Return for
the above estate.
In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for
filing the return is extended for an additional period of six months. This extension will avoid the
imposition of a penalty for failure to make a timely return. However, it does not prevent interest from
accruing on any tax remaining unpaid after the delinquent date.
The return must be filed with the Register of Wills on or before 03/27/05. Because Section 2136
(d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s) will be
granted that would exceed the maximum time permitted.
/ ,/: Slncer~ely, .
~_~-~.(_..-~:_..~_x_- / ~ ~_.:..,.>,.::_....._/_...~..
Claudia Maffei, Supervisor
Document Processing Unit
Inheritance Tax Division
INVENTORY
of all real and personal estate of Virail F. Puskarich
deceased. late of 2496 Cope Drive
\number ~md street)
rQ( -oLj, L{S-'
Mechanicsburq
(city)
, Cumberland County, Pennsylvania,
who died
(BOrough or Township)
JanUary 4. 2004
(date of deal h)
PERSONAL ESTATE SCHEDULE
American Skandia, One Corporate Drive,
Shelton, CT 06484; Annuity Policy #ASXT 349126.
Commonwealth of Pennsylvania - payment for
unused vacation days.
Pennsylvania State Employees Retirement System,
30 North Third Street, Harrisburg, PA 17108.
Pennsylvania State Employees Retirement System,
30 North Third Street, Harrisburg, PA 17108
Deferred Compensation.
Aviva Life Insurance Company, 108 Myrtle Street,
North Quincy, MA 02171, Policy #00021999.
Aviva Life Insurance Company, 108 Myrtle Street,
North Quincy, MA 02171, Policy #0044663.
Conseco Services, L.L.C., P.O. Box 1917, Carmel,
IN 46082, Policy #010340049.
Croatian Fraternal Union Of America, 100 Delaney
Drive, Pittsburgh, PA 15235, Policy #310869.
Croatian Fraternal Union Of America, 100 Delaney
Drive, Pittsburgh, PA 15235, Policy #293588.
Croatian Fraternal Union Of America, 100 Delaney
Drive, Pittsburgh, PA 15235, Policy #293709.
Teachers Insurance and Annuity Association,
8500 Andrew Carnegie Blvd., Charlotte, NC 28262
Policy #G07721 0-8.
'~~'
Total Personal Estate
Total Real Estate
Total Estate
17055
(Zip Code)
29,853.87
42,583.92
1,567,544.49
118,785.62
2,178.44
1,235.47
42,459.00
.5,432.47
,1,153.38
==-.1.153.99
(.J
"""" )
... , 2,809.32'
$1,815,189.97
None
$1,815,189.97
REAL ESTATE SCHEDULE
REAL ESTATE IN PENNSYLVANIA
(Description must be adequate to identify the property.
Mortgages, judgments and other encumbrances on
real estate should be noted.)
None
MEMORANDUM OF REAL ESTATE OUTSIDE
THE COMMONWEALTH OF PENNSYLVANIA
(Do not include value in total of the Inventory)
None
AFFIDAVIT OF EXECUTOR OR ADMINISTRATOR
Commonwealth of Pennsylvania
County of j)~ I
}
ss:
Personally before me, the undersigned authority, a Notary Public in and for said County and State, appeared Marilyn
Puskarich who, being duly sworn according to law, deposes and says that she is the executor of the estate of Virgil F. Puskarich
executor of the estate of Virgil F. Puskarich, deceased, that the foregoing schedules constitute a complete inventory and
appraisement of the real and personal estate of Virgil F. Puskarich, deceased, except real estate outside the Commonwealth of
Pennsylvania, that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the
undersigned to be the fair value of said items as of the date of the decedent's death.
Sworn and subscribed before me
this .q /P day of '~, 2005.
~ W ~JJ LliL
} ~yJ~Lu...2
Marilyn Puskarich
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
Unda W. Howard, Notary Public
l.owerSwatara Twp.. Dauphin County
My Commissioo Expires Apr. 20, 2008AI DITIONAL INSTRUCTIONS
1. The inv~m'W~~y,'It'~'jjr~'lfW~lillli"!h\lh'ill'lrilll'te the account is filed or the due date. including any extension. for the filing of the
Inheritance Tax Return (9 months from the date of death) whichever comes first.
2. A supplemental inventory must be filed within thirty days of discovery of additional assets.
3. An original and two copies must be filed.
4. Additional sheets may be attached as to personalty or realty.
5. See Section 3301 et seq. of the Probate Estates and Fiduciaries Code of 1972, as amended.
6. The inventory must be typed.
6:~ ." ."
'" ~
".- \?, 0- c:.
~~ ~ Z
<J>"'-
",(lJ(fl c:. 9
0<='" --
.....g.3 "" tT\ 0
u::a 0
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;~~ i - 0
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0'"
Glenda Farner Strasbaugh
Register of Wills
and
Clerk of Orphans' Court
Marjorie A. Wevodau
First Deputy
Kirk S. Sohonage. Esq
Solicitor
Register of Wills and Clerk of the Orphans' Court
County of Cumberland
One Courthouse Square
Carlisle, PA 17013
(717) 240-6345
FAX (717)240-7797
INVOICE
Bill To:
InvoiceNo:
Invoice Date:
Estate of:
Estate No:
287
4/4/2005
VIRGIL F. PUSKARICR
21-2004-0045
Buchanan Ingersoll
301 Grant Street 20th Floor
vz
Pittsburgh, PA 152191410
Qty
1
1
Fee Description
Additional Probate
Filing fee for Inherintan
Fee
785.00
15.00
Total
$785.00
$15.00
Total:
$800.00
Checks should be made payable to the Register of Wills. Tenns: Net 30.
Please return one copy of this invoice with your payment. Thank you.
REV-1500 EX (6-00)
W
I-
~:$CIl
OO::~
Wl1.0
::J:OO
00::....1
11.a1
11.
~
No 1\1)1) L:~iZO BA TL tLE tuI: '.
OFFICIAL USE ONLY
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21
04
0045
COUNTY CODE
YEAR
NUMBER
t-
Z
W
o
w
o
w
o
DECEDENTS NAME (LAST. FIRST, AND MIDDLE INITIAL)
Puskarich Virgil
DATE OF DEATH (MM-DD- YEAR) DATE OF BIRTH (MM-DD- YEAR)
1/4/2004 8/21/1941
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST. AND MIDDLE INITIAL)
Marilyn Puskarich
rn 1. Original Return
D 4. Limited Estate
rn 6. Decedent Died Testate (Attach copy of Will)
D 9. Litigation Proceeds Received
SOCIAL SECURITY NUMBER
189-32-3950
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
F
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
D 2. Supplemental Return D 3. Remainder Return (date of dealh prior to 12-13-82)
D 4a. Future Interest Compromise (date of death after 12-12-82) [j] 5. Federal Estate Tax Return Required
00 7. Decedent Maintained a Living Trust (Attach copy of Trust) L 8. Total Number of Safe Deposit Boxes
D 10. Spousal Poverty Credit (date of death between 12.31-91 al'd 1.1-95) D 11. Election to tax under Sec. 9113(A)(AllachSchO)
I-
Z
W
o
z
o
a..
IJ)
w
0::
0::
o
l.)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
Samuel J. Goncz, Esq. 301 Grant Street, 20th Floor
FIRM NAME (If Applicable)
Buchanan Ingersoll P.C. Pittsburgh, PA 15219-1410
TELEPHONE NUMBER
412-562-1381
1. Real Estate (Schedule A)
(1)
0.00
0.00
0.00
0.00
OFFICIAL USE ONLY
2. Stocks and Bonds (Schedule B)
(2)
3. Closely Held Corporation. Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D)
5. Cash. Bank Deposits & Miscellaneous Personal Properly
(Schedule E)
(4)
(5)
1,758,767.90
z
o
~
:3
::::l
t-
n:
<(
o
w
0:::
0.00
6. Jointly Owned Properly (Schedule F) (6)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Properly (7)
(Schedu Ie G or L)
0.00
.J~
.r:-
1,1-1:8,767.90
8. Total Gross Assets (total Lines 1-7)
(8)
2,663.46
8.60
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent. Mortgage Liab"ities. & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
(11 )
2,672.06
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)
(12)
1,756,095.84
(13)
0.00
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
(14)
1,756,095.84
15. Amou nt of Line 14 taxable at the spousaltax 1,756,095.84 x .0 ~(15)
z rate. or transfers under Sec. 9116 (a)(1.2)
0
i= 16. Amount of Line 14 taxable at lineal rate 0.00 x.O ~(16)
~
I-
::l 0.00
11. 17. Amou nt of Line 14 taxable at sibling rate x .12 (17)
::E
0 0.00
0 18. Amount of Line 14 taxable at collateral rate x .15 (18)
X
~ 19. Tax Due (19)
.....
0.00
0.00
0.00
0.00
0.00
20. 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
3W46451.000
Decedent's Complete Address:
S1REET ADDRESS
2496 Cope Drive
Cumberland
CITY I STATE I ZIP
Mechanicsburg PA 17055-
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1)
0.00
0.00
0.00
0.00
Total Credits (A + 8 + C) (2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
0.00
0.00
TotallnteresUPenalty (D + E) (3)
0.00
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
(4)
0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5)
0.00
A. Enter the interest on the tax due.
(SA)
0.00
8. Enter the total of Line 5 + SA. This is the BALANCE DUE.
Make Check Pa able to: REGISTEROFWlLLS,AGENT
(58)
0.00
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Yes
D
D
D
D
without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " [l[J D
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred;. . . . . . . . . . . . . . .
b. retain the right to designate who shall use the property transferred or its income; .
c. retain a reversionary interest; or ........................
d. receive the promise for life of either payments, benefits or care? . . . . . . . . .
2. If death occurred after December 12. 1982, did decedent transfer property within one year of death
No
~
~
~
[]I
~
~
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
~AU~I/'i2~A2~~
ADDRESS
DATE
"3 J;;'6 Jos
. ...
PA
17055
ADDRES
301 Grant
Pittsburgh, PA 15219
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 ofthe surviving spouse is 3%
[72P_S'S9916 (a) (1.1) (i)].
For dates of death on or after January 1. 1995. the tax rate imposed on the net value oftransfers to or tor the use ofthe surviving spouse is 0% [72 P.S. 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 tor the use of a natural parent. an adoptive parent,
or a stepparent ofthe child is 0% [72 P.S. 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. S 9116(1.2) [72 P.S. S 9116(a)(1)).
The tax rate imposed on the net value of transfers to or for the use ofthe decedent.s siblings is 12% (72 P.S. 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.
3W4646 1.000
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG, PA 17128-0601
September 28,2004
Telephone
(717) 787-3930
FAX (717) 772-0412
Butchanan Ingersoll PC
One Oxford Centre
301 Grant Street, 20th Floor
Pittsburgh, PA 15219-1410
Re: Estate of Virgil F. Puskarich
File Number 2104-0045
Dear Sir/Madam:
This is in response to your request for an extension of time to file the Inheritance Tax Return for
the above estate.
In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for
filing the return is extended for an additional period of six months. This extension will avoid the
imposition of a penalty for failure to make a timely return. However, it does not prevent interest from
accruing on any tax remaining unpaid after the delinquent date.
The return must be filed with the Register of Wills on or before 03/27/05. Because Section 2136
(d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension( s) will be
granted that would exceed the maximum time permitted.
Sincerely,
Claudia Maffei, Supervis,or-
Document Processing Unit
Inheritance Tax Division
..
LAST Wll..L AND TEST AMENT
OF
VIRGll.. F. PUSKARICH
I, VIRGIL F. PUSKARICH, of Cumberland County, Pennsylvania, declare this to be my Last
Wlll and revoke any Will previously made by me.
ITEM ONE
I direct that my remains be cremated and the arrangements be made with the Cremation Society
of Pennsylvania.
. ITEM TWO
I direct that all my just debts, expenses of my last illness, and funeral expenses shall be paid
from the assets of my estate,.as soon as practical after my decease, as a part of the administration of
my estate.
ITEM THREE
I bequest any and all motor vehicles and their accessories and equipment, all personal effects
and belongings, aIljewelry, clothing and other articles ofhousehold use or ornament and all other tangible
personalty of like nature (not including cash and securities), and all insurance policies relating to such
property, owned by me at the time of my death to my wife, MARIL YN PUSKARICH, if she survives
me for a period of thirty (30) days. Ifsbe predeceases me, I give my said personal property and the
insurance thereon to my then living children to be divided among them as they agree. If they cannot
agree, then the said personal property shall be sold and the proceeds distributed to them in equal shares.
1
ITEM FOUR
Subject to the payments in Item Two, my Personal Representative shall distribute the net income
and principal ofall of the remainder of the residue of my estate, including without limitation, all property
or interest therein acquired by me or to or which I may become entitled after the execution of this Will,
and all property over which I shall have a power of appointment or disposal which i shall not have
otherwise exercised, or refused to exercise, to the named Trustees to hold IN TRUST, as part of the
Trust Estate of the VIRGIL F. PUSKARICH Family Trust Agreement dated ~ day ofJanuary,
2003, as amended at any time prior to my death, or, if said Agreement is no longer ~ effect, to hold,
IN TRUST, on the terms and conditions specified in said Agreement on the date of this Will or of the
last Codicil hereto, which like effect as if they were set forth herein verbatim.
ITEM FIVE
If my wife, MARILYN PUSKARICH, shall die simultaneously with me or there is no sufficient
evidence to establish that my wife and I died otherwise than simultaneously, I direct that I shall be
presumed to have predeceased my wife, MARIL YN PUSKARICH, notwithstanding any provision
of the law to the contrary and that the provisions of my Will shall be construed on such presumption.
ITEM SIX
I authorize my Executor to claim administrative expenses as a deduction upon my estate return
or upon an income tax return or returns as he or it in his or its discretion shall considered to be in the
best interests of my beneficiaries, with no duty to make adjustments between income and principal
as a result thereof
2
ITEM SEVEN
I direct that all estate, inheritance and other taxes in the nature thereof, together with any interest
and penalties thereon, becoming payable because of my death with respect to the property constituting
my gross estate for death tax purposes, whether or not such property passes under this Will, shall be
paid from the principal of my residuary estate, and no person receiving or having a beneficial interest
in any such property, whether under this Will or otherwise, shall at any time be required to contribute
or to refund any part hereof; PROVIDED, however, that this direction shall not apply to taxes on my
property included in my estate solely because of a power of appointment thereover which I possess
but have not exercised or on any qualified terminable interest or to any generation skipping transfer.
ITEM EIGHT
All of my insurance policies which provide indemnity for the loss of any of my personal or real
property by fire, windstorm or other similar casualty (mcluding any claim for the loss against any insurance
company), I give and bequest, respectively, to those persons or corporations, as the case may be, who
shall become the owners of such properties by reason of my death, whether such ownership be acquired
under the provisions of this Will, by survivorship or by other means.
ITEM NINE
Any and all payment or payments of any sum or sums, whether in cash or in kind and whether
for principal or income, payable to the said beneficiaries of my estate shall be free from anticipation,
assignment, pledge, or obligation of any beneficiary, and shall not be subject to any execution or
attachment.
3
ITEM TEN.
I appoint my Wife, MARILYN PUSKARICH, Executor of this my last WIll.
Should my Wife, MARILYN L. PUSKARICH, fail to qualify or cease to act as Executor,
I appoint my daughters, LYNN M. TOSH and LAURA M. PUSKARICH, Co- Executors of this my
last Will.
I appoint SUELLEN M. WOLFE, attorney of my estate.
No bond shall be required of any fiduciary hereunder or in any jurisdiction. No fiduciary hereunder
shall have any liability for any mistake or error of judgement made in good faith.
ITEM ELEVEN
My Personal Representative 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, including property held
for minors, whether principal or income, exercisable without court approval, and effective until actual
distribution of all property. Such list of powers is not exclusive and it is not meant or intended for the
powers hereinafter set forth to be exclusionary and in derogation of any remaining statutory powers;
and
To retain, any or all property owned by me at the time of my death in the form in which it then
exists; acquire by purchase or otherwise or retain, temporarily or permanently, any kind of realty and
personalty including stocks and unsecured obligations, undivided interest, interests in investment trusts,
mutual funds, legal and discretionary common trust funds, leases, any property belonging to my estate,
and property which is outside of my domicile, all without diversification as to kind or amount and without
being limited to investments authorized by law for trust funds, (including the discretion to retain as
4
an investment any obligation or obligations owing to me by any corporation in which I have a stock
interest at the time of my death) and hold funds uninvested, or deposit any moneys in one or more
saVings or other banks in any form of account whether or not interest bearing; and
To vote in person or by general, limited or discretionary proxy, with respect to any investments
that may be owned by my estate or any trust, or consent to any purpose, in respect of any stocks or
other securities; exercise or sell any rights of subscription or other right in respect thereof; and
To hold two or more trusts or other funds in one or more consolidated funds, in which the
separate trusts or funds shall have undivided interest; and
To sell, exchange, or otherwise dispose of realty and personalty publicly or privately, wholly
or partly on credit or for any consideration including stocks, bonds or other corporate obligations and
grant options for the purpose, exchange or other disposition of any such property; and
\
J
To pay general legacies, establish trusts, divide or distribute principal, in kind or in money,
or partly in each, or by way of undivided interests, even if shares be composed differently; and
To delegate discretionary powers to agents, remunerate them, and pay their expenses, employ
and pay the compensation of accountants, custodians, legal and investment counsel; and To ~
assign, alter, extend, compromise, release with or without consideration, or submit to arbitration,
obligations or claims, including taxes, held by or asserted against them or which affect estate or trust
assets; and
To hold property in the name of nominees; and
To borrow money from themselves or others and pledge or mortgage any.property, for the
payment of taxes, debts, legacies or expenses or any other propose which in their opinion will facilitate
the administration of my estate or any trust; and
5
To manage, retain, improve, alter, subdivide, develop, dedicate to public use or lease real property
or grant easements with respect thereto for periods to begin presently or in the future without regard .
to statutory restrictions on leasing and even though any such period may extend beyond the term of
any trusts; and
To consent to and participate in any plan for the liquidation, reorganization, consolidation Of
merger of any corporation and security of which is held; and
To abandon, in any way, property which the determine not to be worth pr()tecting; and
In connection with the administration of my estate and ofany fund hereunder, I direct that all
corporate stock distributions in the stock of the distributing corporation ( except such distribution,
whether described as stock dividends, stock splits or otherwise, paid in stock of the distributing
corporation, where the number of shares of that class of stock distributed to shareholders of that class
amounts to six (6%) percent or less than the outstanding number of shares of that class on the record
date for such distribution), all rights to subscribe accruing on or in respect of any securities held hereunder,
all capital gains distributions on shares of mutual funds, and all liquidating dividends shall be treated
as principal; and all other cash or stock dividends accruing on or in respect of any such securities shall
be treated as income; and
To make loans out of the trusts to my Executors provided that such loans are made on adequate
security and for an adequate interest; and
To allocate any portion of my Generation Skipping Tax exemption under Section 263 1 (a) of
the Internal Revenue Code, or any similar exemption, exclusion or other benefit allowable under the
law in force when I die, to any property as to which I am the transferor, within the meaning of Section
2652(a) of the Internal Revenue Code, including any property transferred during my life, to elect out
6
. of any deemed allocation or revpke any prior election out, and to exercise the special election provided
in Section 2652(a)(3) of the Internal Revenue Code as to any part or aU of the Marital Trust under
my above mentioned trust; and
Notwithstanding any of the other provisions of this Will and the grant ofany power either by
. common law, statute or as set forth herein, the Trustees shall not possess or exercise any power, the
possession of which could or would in any manner disqualifY the portion of my estate so qualified for
the purposes of or with respect to the marital deduction under the federal estate tax laws or under
any law of any state which may grant a similar marital deduction and which has proper jurisdiction
of my estate upon my death for estate or similar tax purposes; and
To join my wife in making a joint income tax or gift tax return or to execute a consent to any
gift made by my wife for any fiscal year that included the date of my death or for any period thereto,
and in connection therewith, to pay such amounts of tax, interest and penalty as they may deem advisable,
even though not attributable entirely to my income or gifts without requiring an indemnification agreement.
IN WITNESS WHEREOF, I have signed, sealed, published and declared this to be my Last
Will and Testament, consisting of eight pages plus the Acknowledgment and Affidavit, in the presence
ofthe persons witnessing it at my request thi~ay of January, 2003.
USKARICH
7
~
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1,;
\......;
F. PUSKARICH, the Testator herein, named, as and for his Last Will and Testament in the presence
of us, who in his presence, at his request, and in the presence of each other have subscribed our names
Jj,g){" /)'fHYt/o-k. Ji~4.;/;7~
Address .
12.- hl" rrt? (J -1-1'- '8'-" () 1i13'.~\}lL/" kw J... /ft- /70 s-o
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Address
8
,!to
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VIRGIL F. PUSKARICH FAMILY TRUST AGREEMENT
TIllS AGREEMENT, made thi~d'Y of January, 2003, by and between VIRGil. F.
PUSKARICH, of Cumberland County, Pennsylvania, hereinafter called the "Grantor",
AND
MARILYN PUSKARICH and SUELLEN M. WOLFE, hereinafter called the "Trustee".
In the event that MARILYN PUSKARICH or SUELLEN M. WOLFE is unavailable or
unable to serve as Trustee, the Co-Trustee shall be MELLON BANK.
WITNESSETH
WHEREAS, the Grantor has caused his life to be insured tinder certain insurance policies set
forth in the "Schedule of Policies" hereto annexed and made a part hereof, which policies have been
or hereafter will be made payable to the Trustee.
NOW THEREFORE, in consideration of the mutual covenants and agreements herein
contained, it is agreed by and between the parties hereto as follows:
ARTICLE!
Upon the policies included hereunder maturing by reason of the death of the Grantor (or at
such later time as may be specified in any policy), the Trustee, upon being notified thereof, shall
collect the amounts payable thereunder and shall hold the same as a trust estate along with any other
property that may be received from the Grantor's estate, deposited as a part of the trust estate during
the Grantor's lifetime or received from any other source. The net income and principal thereof shall
be disbursed in the following manner:
A. 1. If the Grantor's wife, MARILYN PUSKARICH, survives the Grantor or is presumed
1
to have survived him as hereinafter provided, there shall be established a fund to be known as "Trust
A", which shall consist of that fractional share of the trust estate determined as follows:
The numerator of the fraction shall be equal to the value of the trust estate reduced by the
maximum amount, if any, which will produce a federal taxable estate of a value that, after allowing
for the available unified credit and the credit for state death taxes other than those imposed solely for
the purpose of obtaining the credit allowed under Section 2011 of the Internal Revenue Code, or its
equivalent, will result in no federal estate tax being imposed on the Grantor's estate. The denominator
of the fraction shall be equal to the value of the trust estate. Such fractional share of the trust estate
shall be determined on the basis finally determined for federal estate tax purposes, shall include only
assets that qualify for the marital deduction, assets to the extent possible upon which there is available
no foreign death tax credit, and shall be undiminished by any estate, inheritance or other death taxes.
2. The Trustee shall hold this fund as a separate fund for the benefit of the Grantor's
said wife and shall pay to her, or expend for her benefit, all the net income therefrom received from.
and after the date of the Grantor's death in quarter-annual or more frequent installments for as long
as she shall live. In addition, the Trustee shall pay such amounts of the principal from Trust A to the
Grantor's said wife as she shall request, up to an including the whole thereot: or in the event the
Grantor's said wife is incapacitated and unable to make such request, the Trustee may expend such
amounts of principal from Trust A as it, in its sole discretion, may deem necessary for her health,
comfort, welfare, maintenance and support.
3. On the death of the Grantor's said wife, Trustee shall distribute the principal of
Trust A to and it shall become a part of Trust B herein established, to be continued in trust or
distributed as provided herein.
2
b. As to the property over which the child did not have the power to withdraw,
or in the event such child failed to exercise the general power of appointment given in subparagraph
a above, then all of such property shall be distributed to the issue, per stirpes, of such child then
living, or if such child has no living issue then living, then to the issue of the Grantor then living, per
stirpes; provided, that if the share of the Grantor's estate is then being held in trust by the Trustee for
any such issue, the share herein apportioned shall be added to and fonn a part of the principal of the
trust held for the benefit of such issue.
S. If none of the Grantor's issue is then living, or if all of the Grantor's issue shall
predecease the survivor of the Grantor and his said wife, the Trustee shall divide the principal of the
trust estate as then constituted into two (2) equal shares and distribute, outright and free of trusts,
said shares as follows:
a. One-half (~), hereof. to the Grantor's sister-in-law, PAMELA GODWIN
McMAHON; otherwise to her then living issue, per stirpes;
b. One-half(~), hereof. to tl:te Grantor's sister, DARLENE BOHNAK.
otherwise to her then living issue, per stirpes.
D. If any beneficiary entitled to receive a share of principal hereunder shall be under the age
of twenty-five (25) years, such share shall not be distributed to him or her but shall be retained by the
Trustee hereunder until the beneficiary attains the age of twenty-five (25) years, at which time the
principal shall be paid to him or her, free of trust. During such time, the Trustee shall pay the net
income from his or her separate share in quarter-annual or more frequent installments, to or for the
benefit of such beneficiary. If the Trustee deems the net income to be insufficient to provide for the
health, maintenance, support and complete education, including preparatory, college and postgraduate
4
or professional training of such beneficiary, the Trustee may also expend so much of the principal of
his or her share as it deems necessary therefor; provided, however, that such distributions of net
income and principal may be applied either directly or by making payment to his or her Guardian or
other legal representative or to the person with whom he or she resides without liability on the part
of the Trustee to see to the application thereof If any such beneficiary shall die before reaching the
age of twenty- five (25) years, the property held in trust for him or her, together with any accrued or
undistributed income, shall be distributed to the beneficiary's issue then living, per stirpes. If the
beneficiary has no living issue then living, the Trustee shall distribute the trust property to the person
or persons who would be entitled thereto if the beneficiary had then died intestate and unmarried,
seized and possessed thereof and domiciled in the Commonwealth of Pennsylvania.
E. Should the principal of any trust hereinbefore created be or become too small in the
Trustee's discretion to make the establishment or continuance of the trust advisable, the Trustee may
terminate the trust and make immediate distribution of the then remaining trust property to the
beneficiary or beneficiaries then entitled to the income of the trust property. The receipts and releases
of the distributee will terminate absolutely the right ofall persons who might otherwise have a future
interest in the trust, whether vested or contingent, without notice to them and without the necessity
of filing an account in any court. In addition, the Grantor specifically exonerates the Trustee from all
liability or accountability to any such persons having or claiming a future interest in the trust, whether
vested or contingent, with respect to the exercise of the discretionary authority hereinabove granted.
5
ARTICLE TWO
All shares of principal and income shall, until actual distribution to the respective beneficiaries,
be free from the debts, contracts, alienation and anticipation of any beneficiary or beneficiaries, and
the same shall not be liable to any levy, attachment, execution or sequestration.
ARTICLE THREE
Upon the death of any income beneficiary, any accrued, accumulated or undistributed income
held or received by the Trustee shall be paid to the person or persons for whose benefit the principal
producing such income is continued in trust or to whom such principal is distributed under the terms
hereof.
ARTICLE FOUR
The Trustee shall receive compensation on the gross income of the trust, and in addition
thereto, a reasonable fee based on the market value of the principal of the trust estate, which fee shall
be in accordance with the then prevailing rate of compensation charged by the Trustee for like
services, such compensation not to exceed that which would be allowed by a court havingjurisdiction
over a similar trust. Prior to the funding of the trust created hereunder, the Trustee shall receive no
compensation for its services.
ARTICLE FIVE
The Grantor's Will and other trust agreements created by the Grantor may provide for
additions to this trust, and consequently such other instruments should be examined in connection
with the making of any alteration, amendment, change, revocation or termination of this trust, or part
6
thereof: to detennine what changes, if any, should be made in such other instrument; and more
important, after the Grantor's death, what consequences, ifany, the terms, conditions and provisions
of this trust and such other instruments have on the continued existence and operation of each other.
ARTICLE SIX
The Grantor reserves the right to himself, or to any other person, at any time, and from time
to time to add cash, securities or other property to the corpus of the trust estate created herein, by
deed, gift, or will; and all such additions shall be held, administered and distributed in accordance with
the provisions of this Agreement.
ARTICLE SEVEN
No amounts of money or property exempt from federal estate tax and received by the Trustee
hereunder as a result of my participation qualified pension or profit sharing plan as defined by the
Internal Revenue Code, shall be used in any manner to pay taxes attributable to my death, or any of
my debts or administrative expenses incurred in administering my estate.
ARTICLE EIGHT
The Grantor reserves the right and power to amend or revoke this Agreement at any time and
from time to time, either in whole or in part, without the consent of the Trustee or any beneficiary
hereunder, by written notice to the Trustee to that effect; provided, however, that the duties,
responsibilities and rate of compensation shall not be altered or modified without their written
consent.
7
Any Trustee shall have tbe right to resign at any time as Trustee upon not less then thirty (30)
days written notice to the Grantor, if any, and if not, to the current income beneficiary. Upon the
effective date of sucb resignation, all duties of the resigning Trustee shall cease, except for the duty
to account and turn over the trust assets.
During his lifetime, the Grantor shall have the right, in his sole and absolute discretion, to
remove the Trustee at any time, provided, however, that simultaneous with the removal of the
Trustee, he shall nominate and appoint a successor Trustee. If any Trustee fails or ceases to serve
during the lifetime of the Grantor, the Grantor shall immediately appoint a successor Trustee to fill
the vacancy.
ARTICLE NINE
The Trustee and its successor shall have all the power and authority granted to the Trustees
by the State of Pennsylvania; and in addition to any not in limitation thereof they shall have the
following powers and authority unrestricted by statute or rules of law regulating investments by
Trustees;
To retain any and all property owned by the Grantor at the time of the Grantor's death in a
form in which it then exists; acquire by purchase or otherwise, and retain, temporarily or permanently,
any kind of realty and personalty, including stocks and unsecured obligations, undivided interests,
interest in investment trusts, mutual funds, legal and discretionary common trust funds, leases, and
other property of Grantor's domicile, all without diversification as to kind or amount and without
being limited to investments authorized by law for trusts funds (including the discretion to retain as
an investment any obligation or obligations owing to the Grantor by any corporation in which the
8
'.
Grantor has a stock interest at the time of the Grantor's death (including any common trust fund
administered by the Trustee pursuant to the Uniform Common Trust Fund Act) and hold funds
uninvested or deposit any monies in one or more savings or other banks (including the Trustee's or
any owned or affiliated with it) in any form of account whether or not income bearing; (provided,
however, that non-income producing or unproductive property shall not be retained as an asset of the
trust for more than a reasonable time during the lifetime of the Grantor's said wife, or if Grantors said
wife shall by written instrument delivered to the Trustee, direct the Trustee to convert any non-
income producing property held in the trust estate to income producing property, the Trustee shall
within a reasonable time after its receipt comply with the direction);
To vote irr person or by general, limited or discretionary proxy, with respect to any
investments that may be owned by Grantor's estate or any trust, or consent for any purpose, in respect
of any stocks or other rights in respect thereof;
To hold two or more trusts or other funds in one or more consolidated funds, in which the
separate trusts or funds shall have undivided interests;
To sell, exchange or otherwise dispose of realty and personalty publicly or privately, wholly
or partly on credit or for any consideration including stock, bonds, or other corporate obligations and
grant options for the purpose, exchange, or other disposition of any such property;
To pay general legacies, establish trusts, and divide or distribute principal, in kind or in
money, or partly in each, or by way of undivided interest, even ifsuch share be composed differently;
To delegate discretionary powers to agents, remunerate them, and pay their expenses, employ
and pay the compensation of accountants, custodians, legal and investment counselors;
To renew, assign, alter, extend, compromise, release, with or without consideration, or to
9
'.
submit to arbitration, obligations or claims, including taxes, held by or asserted against or which affect
estate or trust assets;
To hold property in the name ofa nominee;
To borrow money from themselves or others and pledge or mortgage any property, for the
payment of taxes, debts, legacies or expenses or for any purpose which in their opinion will facilitate
the administration of the Grantor's estate or any trust;
To manage, retain, improve, alter, subdivide, dedicate to public use or lease real property or
grant easements with respect thereto for periods to begin presently or in the future without regard
to statutory restrictions on leasing and even though any such period may extend beyond the term of
any trust;
To abandon, in any way, property which they determine not to be worth protecting; and
In connection with the handling of the Grantor's estate and of any funds held hereunder,
Grantor directs that all corporate stock distributions in the stock of the distributing corporation
(except such distributions, whether described as stock dividends, stock splits or otherwise, paid in
the stock of he distributing corporation, where the number of shares of that class of stock distributed
to shareholders of that class amounts to six (6%) percent or less of the outstanding number of shares
of that class on the record date for such distribution), all rights to subscribe accruing on or in respect
of any securities held hereunder, all capital gains distributions on shares of mutual funds, and all
liquidating dividends shall be treated as principal; and all other cash or stock dividends accruing on
or in respect of any such securities be treated as income; and
To make loans out of the trust estate to the Grantor's Personal Representative, provided that
such loans are made on adequate security and for an adequate interest; and
10
.
Notwithstanding any of the other provision of this Agreement and the grant of any power
either by common law, statute or as set forth herein, the Trustee shall not possess or exercise any
power, the possession of which could or would in any way disqualify the portion of Grantor's estate
so qualified for the purpose of or with respect to the marital deduction under the Federal Estate Tax
Laws or under the laws of any state which may grant a similar marital deduction and which proper
jurisdiction the estate of the Settlor upon his death for estate or similar tax purpose.
ARTICLE TEN
The Trustee may pay to the personal representative of the Grantors estate an amount fr.om
the corpus of the trust estate which the said personal representative shall certify as necessary to
supplement the Grantor's estate in order to pay funeral expenses, and all bequests, taxes, debts, and
expenses of administration or the Trustee may pay the same directly. In consideration of the
Trustee delivering any assets held hereunder to the personal representative of the .Grantors estate,
the personal representative shall indemnify the Trustee and shall save the Trustee harmless from .
liability for any claim that any creditor (whether general creditor or taxing authority) may have against
the assets held by the Trustee under this Agreement.
ARTICLE ELEVEN
The Grantor reserves to himself during his lifetime all payments, dividends, surrender values,
rights, benefits, option or privileges of any kind which may accrue on account of any of the policies
included hereunder, and the right at any time to change the beneficiary thereof or to assign, pledge
or use said policies or any of them, to borrow money thereon or for any other purpose, without
11
.
consent, approval or joinder of the Trustee or any beneficiary hereunder. Further, without limiting
his rights hereunder, the Grantor reserves the right to withdraw any and all of the policies or other
designated benefits subject to this Agreement. It is the intent that this Agreement shall be operative
only with respect to the proceeds of such of the policies subject to this Agreement as in terms may
be due and payable to the Trustee at the time of the death of the Grantor and thereafter, after
deduction of all charges against said policies by way of advances, loans, premiums or otherwise, and
the Trustee shall in the absence of express notice of inaccuracy, be protected on accepting as correct
the statements and figures of the insurance policies as to the net proceeds of said policies.
ARTICLE TWELVE
Notwithstanding the powers invested in fiduciaries or by the provisions of this trust, no
Trustee acting hereunder, who is also a beneficiary, shall be permitted to participate in any decision
or make or withhold distribution hereunder to or for his or her own benefit or to detennine whether
the receipt or disbursement shall be allocated to principal or income. No Trustee may participate in
any decision to make or withhold distribution hereunder to or for the benefit of any person he or she
has a legal liability to support. In such cases, the decision of the remaining Trustee or Trustees shall
control. Each Trustee shall have the right at any time to relinquish any power granted to such
fiduciary under the provisions of this trust or by law. It is intended that the trust created in Article
1. B. of this document shall not be includable in the taxable estate of my said wife. Therefore,
Grantor directs that any rights, powers, duties, authority or discretion given either to any Trustee or
my said wife, by any such trust or any other provisions contained herein, or in any amendment hereto,
which conflict with this intention or which will result in imposing any death or estate tax: upon or
12
.
measured by the corpus of such trust shall be reconciled, revoked or ignored, or any adequate
provision shall be so amplified as to accomplish said objective.
ARTICLE THIRTEEN
The Trustee shall be under no obligation to payor to see to the payment. of premiums,
assessments or other charges upon the policies of insurance included hereunder and shall be
responsible for the proceeds only when, as and if paid to it, and during the lifetime of the Grantor
shall be under no obligation with respect to such policies included hereunder except for the
safekeeping of those deposited with the Trustee unless otherwise expressly agreed herein.
ARTICLE FOURTEEN
The Trustee may render an accounting at any time to the then beneficiaries ofthe trust estate,
or the legal or natural guardian of any beneficiary, and the Grantor; and the written approval of such
persons shall be final, binding and conclusive upon all persons then or thereafter interested in this trust
. for that beneficiary. The Trustee may at any time, but is not required to render a judicial account of
its administration of the trust.
ARTICLE FIFTEEN
It is the intention of the parties hereto that this instrument and all questions as to the
construction, validity, effect and administration thereof shall be governed by the laws of the State of
Pennsylvania.
13
#'
ARTICLE SIXTEEN
I t is mutually understood and agreed that this Indenture shall extend to and be obligatory upon
the Executors, Administrators, Legal Representatives and Successors, respectively, of the parties
thereto.
IN WITNESS WHEREOF, the parties hereto have executed this Trust Agreement on this
at of January. 2003.
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G!tANtOR: .' / i
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WITNESS:
WITNESS:
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WITNESS:
TRUSTEE:
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TRUSTEE:
14
.
,
STATE OF PENNSYL VANIA
SS:
COUNTY OF DAUPmN
On tbis ~ilY of January, 2003, before me, 8 Notary Public, personally appeared
VIRGIL F. PUSKARICH, known to me (or satisfactorily proven) to be the person whose name is,
subscribed to the within instrument, and acknowledged that he executed the same for the purpose
therein contained.
IN WITNESS WHEREOF, I have hereunto set my hand and official seal.
NOTARIAL SEAL
~ 'iF, ~ Nocarr JlWI&c
i ~T~. ~.c~
, .. ~~.~
! ~ Ccmmll3ion ~__), lOO4
Notary Public
(SEAL)
15
. ^.....~~--_.~..,.----"""~~_.,--"._-->_._-"-
REV.1508 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Virgil F puskarich
FILE NUMBER
21 04 0045
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 DESCRIPTION
VALUE AT DATE
OF DEATH
1 American Skandia, One
Corporate Drive, Shelton, CT
06484; Annuity Policy #ASXT
349126. Beneficiary is the
Estate of Virgil F. Puskarich.
29,853.87
2 Commonwealth of Pennsylvania -
payment for unused vacation
days.
42,583.92
3 Pennsylvania State Employees
Retirement System, 30 North
Third Street, Harrisburg, PA
17108. Beneficiary is the
Estate of Virgil F. puskarich.
1,567,544.49
4 Pennsylvania State Employees
Retirement System, 30 North
Third Street, Harrisburg, PA
17108. Deferred compensation.
Payable to Estate of Virgil F.
Puskarich.
118,785.62
3W46AD 1.000
TOTAL rAlso enter on line 5 Recanitulationl $
(If more space is needed, insert additional sheets of the same sizel
1,758,767.90
REV-1511 EX + (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Virgil F Puskarich
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
21 04 0045
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAl EXPENSES:
1. Cremation Society of the
Patriot 277 . 92
Total from continuation pages 2,385.54
8. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) I EIN Number of Personal Representative(s) - -
Street Address
City State Zip
Year(s) Commission Paid:
2. Attorney Fees
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
TOTAL (Also enter on line 9, Recapitulation) $ 2,663.46
3W46AG 1.000
(If more space is needed, insert additional sheets of the same size)
Schedule H part 1 (Page 2)
Estate of: Virgil F Puskarich
Item
No. Description
Amount
2 Fine Arts Studio 79.45
3 Franklins, thank you cards 140.19
4 Laura Puskarich -reimbursement
for urn 100.00
5 Malpezzi Funeral Home 1,000.00
6 Memorial Service, 2 pastors,
soloist, organist, secretary,
and a custodian 535.00
7 PCN tape of House of
Representatives Eulogy 48.76
8 Postage 45.00
9 Pro Am Video 113.05
10 Stephenson's Flowers 196.09
11 Tribune Review 128.00
Total (Carry forward to main schedule)
2,385.54
REV-1512 EX + (12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Virqil F Puskarich
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
04 21 0045
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1.
Central Pennsylvania
Hematology and Oncology
8.60
3W46AH 2.000
TOTAL (Also enter on line 10. Recapitulation) $
(If more space is needed. insert additional sheets of the same size)
8.60
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Virgil F. Puskarich
I.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers
under Sec. 9116 (a) (1.2)]
1. Marilyn puskarich
2996 Cope Drive
Mechanicsburg, PA 17055
NUMBER
FILE NUMBER
21 04 0045
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
AMOUNT OR SHARE
OF ESTATE
1,756,095.84
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
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
(If more space is needed. insert additional sheets of the same size)
STfPA42021F.14
0.00
EST A TE OF VIRGIL F. PUSKARICH
FILE No. 21-04-0045
P A INHERITANCE TAX RETURN
SCHEDULE J
EXPLANATION OF ESTATE DISTRIBUTION
The Decedent died on January 4,2004, a domiciliary of Cumberland County,
Pennsylvania. He was employed by the Commonwealth of Pennsylvania from 1971 through the
date of his death. As an employee, he participated in the State Employees Retirement System
("SERS") and also elected to participate in a SERS Deferred Compensation Plan. Under the
terms of SERS, an amount equal to the present value of a participant's accrued benefit is payable
in the form of a single lump sum to the participant's designated beneficiary in the event the
SERS participant dies while an active participant in SERS. The Deferred Compensation Plan
similarly provides that a participant's account balance is payable to the participant's designated
beneficiary upon the death of the participant.
Both SERS and the Deferred Compensation Plan provide, in accordance with the
relevant Pennsylvania statute, with respect to SERS, and Section 2.05 ofthe Plan document, with
respect to the Deferred Compensation Plan, that in the absence of a valid beneficiary designation,
the lump sum payments are to be made to the participant's estate.
The Decedent's most recent beneficiary designation on file with SERS designated
the "Virgil F. Puskarich Family Trust Agreement dated 1/23/97," which was a revocable trust
agreement (the "1997 Trust Agreement"), as the beneficiary of the Decedent's interests in said
Plans. The beneficiary designation on file with respect to the Deferred Compensation Plan also
designated the 1997 Trust Agreement as the beneficiary ofthe Decedent's interest in the
Deferred Compensation Plan.
The Decedent did in fact execute the 1997 Trust Agreement but later revoked it.
Specifically, on January 2,2003, the Decedent created the Virgil F. Puskarich Family Trust
Agreement ("2003 Family Trust Agreement"), and on January 3,2003, executed a new Last Will
and Testament ("Will"). At such time, in accordance with written instructions he received from
his then-attorney, the Decedent destroyed the 1997 Trust Agreement and his prior will, thereby
revoking the same.
As a result of the Decedent's revocation ofthe 1997 Trust Agreement, no valid
beneficiary designation existed with respect to the Decedent's accounts in SERS and the
Deferred Compensation Plan and, accordingly, such amounts were made payable to the
Decedent's estate pursuant to applicable Pennsylvania law and the relevant provisions of the
Deferred Compensation Plan document.
Articles Two and Three ofthe Decedent's Will provide for the payment of his
debts, administration expenses, and funeral expenses, and a bequest of his personal effects.
Article Four then provides a residuary bequest of the remaining Estate property to the 2003
Family Trust. The 2003 Family Trust Agreement, in turn, provides for the establishment of two
trusts ("Trust A" and "Trust B"), to provide for the benefit ofthe Decedent's widow, Marilyn
Puskarich, during her lifetime. Upon Mrs. Puskarich's death, the remaining trust property is then
made distributable to various beneficiaries named in the 2003 Family Trust Agreement.
Specifically, the remaining property ofthe Trusts would be distributable to the
Decedent's then-living issue, per stirpes. See Trust Agreement, Articles I(A)(3) and I(C). The
Decedent was survived by two children, Lynn Tosh and Laura Puskarich, and two grandchildren,
Anabelle Tosh and Clara Tosh, who are the children ofLynn Tosh. Ifboth ofthe Decedent's
daughters are then living, one-half of such property would be distributable to each such daughter.
The share of any such daughter who is then deceased would be distributable to her then living
issue, per stirpes, or if she has no then-living issue, to the Decedent's other living issue in the
same manner. See id.
If the Decedent has no then-living issue, the remaining trust property would be
distributable one-halfto Pamela Godwin McMahon, or if she is not then living, then to her then-
living issue, per stirpes, and one-half to Mrs. Puskarich's sister, Darlene Bohnak, or if she not
then living, then to her then-living issue, per stirpes. See Trust Agreement, Article I(C)(5).
Thus, as a general matter, each individual beneficiary's interest in the property held under the
Trust Agreement is contingent upon the deaths of other beneficiaries who are more closely
related to the Decedent and Mrs. Puskarich.
Within nine months after the Decedent's death, all of the beneficiaries disclaimed
their interests under the 2003 Family Trust Agreement, causing it to be void under Pennsylvania
law. Copies oftheir disclaimers follow this statement. Thus, the residuary bequest to the 2003
Family Trust failed, and the residue of the Decedent's estate passed by operation oflaw to his
intestate heirs. See 20 Pa. C.S.A. ~ 2101(a). As stated above, the Decedent was survived by his
wife, two daughters, and two grandchildren. His parents did not survive him. Each of the
Decedent's issue disclaimed his or her interest in the Decedent's estate, leaving Mrs. Puskarich
as his sole remaining intestate heir and, thus, sole beneficiary of the Decedent's estate, including
his SERS and Deferred Compensation Plan interests. See 20 Pa. C.S.A. ~~ 2102-03.
Each disclaimer was a valid disclaimer under Pennsylvania law. Each disclaimer
was made in writing. Within nine-months after the Decedent's death, the disclaimers ofthe
beneficial interests under the Trust Agreement were filed with the Trustees, and all disclaimers
were filed with the Register of Wills of Cumberland County, Pennsylvania.!
I It should be noted that none of the Decedent's accrued benefits under SERS or the Deferred Compensation were
not distributed at any time to Decedent, Mrs. Puskarich, the Estate or any other person, prior to the execution of the
disclaimers.
#!72552!-v2
Estate of Virgil F. Puskarich
File No. 21-04-0045
Index of Disclaimers
1. Disclaimer of Marilyn Puskarich (Trust Interests)
2. Disclaimer ofLynn M. Tosh (Estate Interests)
3. Disclaimer ofLynn M. Tosh (Trust Interests)
4. Disclaimer of Laura M. Puskarich (Estate Interests)
5. Disclaimer of Laura M. Puskarich (Trust Interests)
6. Disclaimer of Cynthia D. Bohnak, Executrix ofthe Estate of Darlene Bohnak (Trust
Interests)
7. Disclaimer of David Bohnak (Trust Interests)
8. Disclaimer of Cynthia D. Bohnak, (Trust Interests)
9. Disclaimer of Pamela Godwin McMahon (Trust Interests)
10. Disclaimer of David J. Gaskell (Trust Interests)
11. Disclaimer of Theodore James Gaskell (Trust Interests)
12. Disclaimer of Stephen J. Gaskell (Trust Interests)
13. Disclaimer of Michael Scott Gaskell (Trust Interests)
14. Disclaimer ofLynn M. Tosh as Co-Guardian of the Estates of Annabelle Tosh, Clara
Tosh and Miyabi Gaskell (Estate and Trust Interests)
15. Disclaimer of Laura M. Puskarish as Co-Guardian ofthe Estates of Annabelle Tosh,
Clara Tosh and Miyabi Gaskell (Estate and Trust Interests)
#!725344-v!
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DNISION
INRE:
VIRGIL F. PUSKARICH
FAMILY TRUST AGREEMENT
)
) No.
)
..-.,~.
04-004:~"' "
d
~
v'J
t""'i1
W
.....
--.J
DISCLAIMER
-
::::::~
........
. .
;",.__ 1\..JJ ~;~:;.
WHEREAS, VIRGILF. PUSKARlCH (the "Decedent") di6don Jani:HU)' 4,2004,
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskarich Family Trust Agreement, dated January 2,2003 (the "Trust Agreement"); and
WHEREAS, the Trust Agreement provides for the creation and funding of two
trusts, known as "Trust A" and "Trust B" (collectively, the "Trusts"), in which the undersigned,
the Decedent's wife, MARn.YN PUSKARICH, is granted certain interests if she survives the
Decedent; and
WHEREAS, the undersigned did, in fact, survive the Decedent; and
WHEREAS, the undersigned is desirous of disclaiming all right, title and interest
in and to the property otherwise distributable to the Trusts and under the Trust Agreement
(sometimes referred to herein as the "Trust Property"), but not her intestate rights in the Trust
Property, to the extent the Trust Property may otherwise be distributable to the Decedent's
intestate heirs; and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Trust Property and has neither received nor shall receive any consideration in money or monies
worth for disclaiming and renouncing her interest in the Trust Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce and refuse to accept any and all
right, title and interest in and to the Trust Property, whether the same arises under the laws of the
Commonwealth of Pennsylvania or otherwise; provided, however, that the undersigned does not
disclaim her intestate rights in the Trust Property, to the extent the Trust Property may otherwise
be distributable to the Decedent's intestate heirs.
The undersigned acknowledges, represents and certifies that she is not now
insolvent and was not insolvent at the date of death of the Decedent, that she has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that she has not
accepted property or an interest in the property described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. ~ 6201 et seq. and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, her he' , personal representatives and assigns.
/'
'X
,Witness
/" 72.L1Jf(. ~~.~
Witness ./
'.
~'f2~~~
MARIL PUSKARlCH
UpAAL- //), ::200'</
Date
2
COMMONWEALTH OF PENNSYLVANIA
COUNTYOF Cu~erk1'lrj
)
)
)
SS:
On this, the /5 day of #Prl/'
,
, 2004, before me a notary public, the
undersigned officer, personally appeared MARILYN PUSKARICH, known to me (or
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
o/~~-4~~
./ . otary Public
->
Notarial Seal . .
Jay M. ZiI'TllTlelman, Notary Public ~
~ ~wp.. Cumbel1and Coun. ty I
My Commissiori Expires Mar. 16, ?r- ,~
Member, Pennsylvania Associatr. - . . .
:;..;._::a~h;.;rl <. ;; i\lotariea
3
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA
ORPHANS' COURT DNISION
INRE:
ESTATE OF VIRGIL F. PUSKARICH,
Deceased
)
) No.
)
("...
04-0045'
d
~
C/1
rn
u
--.I
DISCLAIMER
;5.
(~,,')
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on JanUiry 4,2004,
domiciled in Cumberland County, Pennsylvania, leaving his last Will, dated January 3,2003 (the
"Will"); and
WHEREAS, the Will was duly probated in the Office of the Register of Wills of
Cumberland County, Pennsylvania; and
WHEREAS, after providing for the disposition of the Decedent's remains, the
payment of his debts, expenses, and taxes, and a bequest of his tangible personal property, the
Will bequeaths the residue of the Decedent's Estate to the trustees of the Virgil F. Puskarich
Family Trust Agreement, dated January 2,2003 (the "Trust Agreement"), for further distribution
and administration thereunder; and
WHEREAS, all beneficiaries of the Trust Agreement have disclaimed, or have
announced that they will disclaim, their interests thereunder; and
WHEREAS, the Trust Agreement makes no provision for such a contingency and,
as a result, Pennsylvania law would require the trustees to reconvey to the Decedent's Estate all
property held, or receivable, under the Trust Agreement; and
WHEREAS, the Will makes no provision for the disposition ofa portion of the
Estate's residue that is disclaimed; and
WHEREAS, accordingly, under Pennsylvania law, the disclaimed property is
distributable to the Decedent's intestate heirs; and
WHEREAS, the Decedent's putative intestate heirs are his wife, MARILYN
PUSKARICH, and their two adult daughters, LYNN M. TOSH and LAURA M. PUSKARICH;
and
WHEREAS, the undersigned, being one of such daughters, is desirous of
disclaiming all right, title and interest in and to the property distributable to the Decedent's
intestate heirs as a result of the Decedent's death (sometimes referred to herein as the "Intestate
Property"); and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Intestate Property and has neither received nor shall receive any consideration in money or
monies worth for disclaiming and renouncing her interest in the Intestate Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce and refuse to accept any and all
right, title and interest in and to the Intestate Property, whether the same arises under the laws of
the Commonwealth of Pennsylvania or otherwise.
The undersigned acknowledges, represents and certifies that she is not now
insolvent and was not insolvent at the date of death of the Decedent, that she has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that she has not
accepted property or an interest in the property described above, or any of its benefits.
2
It is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. ~ 6201 et seq. and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, her heirs, personaJ..-representatives and assigns.
Wi
L
O~~J2 tql:jr~
Date
3
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF C-"'uI'rlJC'r~nc-/
)
)
)
SS:
On this, the
/5 day of /2,rJ /
,
, 2004, before me a notary public, the
undersigned officer, personally appeared LYNN M. TOSH, known to me (or satisfactorily
proven) to be the person whose name is subscribed to the within instrument and acknowledged
that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
fr~~~P:~
Notarial Seal
Jay M. ZJmmerman. Notary Public
Up Allen Twp.. CumbeIland Cc:llI'4Y
My CommLssiOn Expires Mar. 16,2006
~. ~AssociaIion 01 NoIaries
#152l647-vl ;PGHl_ General;
4
IN THE COURT OF COMMON PLEAS OF CillvfBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
d
.c,.
IN RE: VIRGIL F. PUSKARICH
FAMILY TRUST AGREEMENT
)
) No. 04-0045
)
(/}
,"
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~
-->
DISCLAIMER
(,~
--'
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on January 4,2004,
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskarich Family Trust Agreement, dated January 2,2003 (the "Trust Agreement"); and
WHEREAS, the Trust Agreement provides for the creation and funding of two
trusts, known as "Trust A" and "Trust B" (collectively, the "Trusts"), in which the undersigned,
Lynn M. Tosh, is granted certain interests if she survives the Decedent; and
WHEREAS, the undersigned did, in fact, survive the Decedent; and
WHEREAS, the undersigned is desirous of disclaiming all right, title and interest
in and to the property otherwise distributable to the Trusts and under the Trust Agreement
(sometimes referred to herein as the "Trust Property"); and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Trust Property and has neither received nor shall receive any consideration in money or monies
worth for disclaiming and renouncing her interest in the Trust Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce and refuse to accept any and all
right, title and interest in and to the Trust Property, whether the same arises under the laws of the
Commonwealth of Pennsylvania or otherwise.
The undersigned acknowledges, represents and certifies that she is not now
insolvent and was not insolvent at the date of death of the Decedent, that she has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that she has not
accepted property or an interest in the property described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. ~ 6201 et seq. and a qualified disclaimer as defmed in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, her heirs, J:!e sonal representatives and assigns.
~'
f)~J;
. /)/\fl; \.',t -kL J
V"^ V.:, UVV
'/
LYnn_ . Tosh
~, Ie; iJlXlt
Date
2
COMMONWEALTH OF PENNSYLVANIA
5'fAIFUITf1LO!tiDA
COUNTY OF C vlJ?j)(~rkfJf'/
)
)
)
SS:
On this, the /...5"" day of /f:y-f / , 2004, before me a notary public, the
undersigned officer, personally appeared LYNN M. TOSH, known to me (or satisfactorily
proven) to be the person whose name is subscribed to the within instrument and acknowledged
that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
~jv~~ ~
/ . Notary Public
Notarial Seal
Jay M. Zirnl'nem18". NotarY ~
Yl3I* Allen Twp., CumI:lelIand 2006
Mv QommIssIon ExpireS Mar. 16, .
~.~~OINot81le1
#1 529684-v1 ;PGHl_ General;
3
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
INRE:
ESTATE OF VlRGIL F. PUSKARICH,
Deceased
)
)
)
N 04-0045 :~.
o.
s?
---
,/)
'"
u
DISCLAIMER
,""
23:
WHEREAS, VlRGIL F. PUSKARICH (the "Decedent") diedol.1 Jan\l?rIY 4, 2()0:4,
, '..,....... '.....
domiciled in Cumberland County, Pennsylvania, leaving his last Will, dated January 3, 2003 (the
"Will"); and
WHEREAS, the Will was duly probated in the Office of the Register of Wills of
Cumberland County, Pennsylvania; and
WHEREAS, after providing for the disposition of the Decedent's remains, the
payment of his debts, expenses, and taxes, and a bequest of his tangible personal property, the
Will bequeaths the residue of the Decedent's Estate to the trustees of the Virgil F. Puskarich
Family Trust Agreement, dated January 2,2003 (the "Trust Agreement"), for further distribution
and administration thereunder; and
WHEREAS, all beneficiaries of the Trust Agreement have disclaimed, or have
announced that they will disclaim, their interests thereunder; and
WHEREAS, the Trust Agreement makes no provision for such a contingency and,
as a result, Pennsylvania law would require the trustees to reconvey to the Decedent's Estate all
property held, or receivable, under the Trust Agreement; and
WHEREAS, the Will makes no provision for the disposition of a portion of the
Estate's residue that is disclaimed; and
WHEREAS, accordingly, under Pennsylvania law, the disclaimed property is
distributable to the Decedent's intestate heirs; and
WHEREAS, the Decedent's putative intestate heirs are his wife, MARILYN
PUSKARICH, and their two adult daughters, LYNN M. TOSH and LAURA M. PUSKARICH;
and
WHEREAS, the undersigned, being one of such daughters, is desirous of
disclaiming all right, title and interest in and to the property distributable to the Decedent's
intestate heirs as a result of the Decedent's death (sometimes referred to herein as the "Intestate
Property"); and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Intestate Property and has neither received nor shall receive any consideration in money or
monies worth for disclaiming and renouncing her interest in the Intestate Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce and refuse to accept any and all
right, title and interest in and to the Intestate Property, whether the same arises under the laws of
the Commonwealth of Pennsylvania or otherwise.
The undersigned acknowledges, represents and certifies that she is not now
insolvent and was not insolvent at the date of death ofllie Decedent, that she has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that she has not
accepted property or an interest in the property described above, or any of its benefits.
2
The undersigned acknowledges, represents and certifies that she is not now
insolvent and was not insolvent at the date of death of the Decedent, that she has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver ofthe right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that she has not
accepted property or an interest in the property described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. ~ 6201 et seq. and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, her heirs, personal representatives and assigns.
--
r I) Ii ~.
. ~ '-Ll<:-O'- ,-'.- '<./
Witness
~\~d.lA
~ess
i-\
Llt1.ulf~!
\.
2
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DMSION
INRE:
VIRGIL F. PUSKARlCH
FAMILY TRUST AGREEMENT
)
) No.
)
_ J
r2
04-004.5
C,/J
rrl
-\:I
--.J
DISCLAIMER
~
--"
f,~,0
--'
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on January 4, 2004,
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskarich Family Trust Agreement, dated January 2,2003 (the "Trust Agreement"); and
WHEREAS, the Trust Agreement provides for the creation and funding of two
trusts, known as "Trust A" and "Trust B" (collectively, the "Trusts"), in which the undersigned,
Laura M. Puskarich, is granted certain interests if she survives the Decedent; and
WHEREAS, the undersigned did, in fact, survive the Decedent; and
WHEREAS, the undersigned is desirous of disclaiming all right, title and interest
in and to the property otherwise distributable to the Trusts and under the Trust Agreement
(sometimes referred to herein as the "Trust Property"); and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Trust Property and has neither received nor shall receive any consideration in money or monies
worth for disclaiming and renouncing her interest in the Trust Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce and refuse to accept any and all
right, title and interest in and to the Trust Property, whether the same arises under the laws of the
Commonwealth of Pennsylvania or otherwise.
The undersigned acknowledges, represents and certifies that she is not now
insolvent and was not insolvent at the date of death of the Decedent, that she has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that she has not
accepted property or an interest in the property described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. ~ 620l et seq. and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, her heirs, personal representatives and assigns.
~ "I; '-
--::\:J -J_,~,(J \..,-L.Q/
jitn:SS
- l~
tness
( (;~
~/...: - :1-.. :t.f
Y / / Ii !r) L/
Date I
0r-\\\~(j
'-.
2
3
COMMONWEALTH OF PENNSYLVANIA
, I'il)., I PH' t,' ,J
-~ ,'I' Jt.'l.-J ~ j'
COUNTY OF
)
)
)
SS:
,/ .J.h 1-"'
On this, the z'L; , day of '--j'j..)ei !
I
, 2004, before me a notary public, the
undersigned officer, personally appeared LAURA M. PUSKARICH, known to me (or
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
J } "
/ ,) I' '. .
, ,', i f Lc'
; ,} I ' " ..' ) f
( I ,./././... ',- (, . ,{LLl.L(..'~
U NotaryPublic U
Notarial Seal
I.ower~ WItiay, NotaIy Plblic
Twp., 0aupIWl Ccuty
My Cclml..1bQu, , Expires Mer. 14,2006
Member. Pennsytvan;a Association Of Notaries
4
refuse to accept any and all right, title and interest in and to the Trust Property, whether the same
arises under the laws of the Commonwealth of Pennsylvania or otherwise.
The undersigned acknowledges, represents and certifies that neither she nor the
Estate is now insolvent and neither was insolvent at the date of death of the Decedent, that
neither she nor the Estate has made any voluntary assignment or transfer of, contract to assign or
transfer, or encumbrance of, given a written waiver of the right to disclaim the succession to and
interest in, and neither she nor the Estate has made any sale or other disposition of any interest in
the property being disclaimed pursuant to judicial process or otherwise. The undersigned further
acknowledges, represents and certifies that neither she nor the Estate has accepted property or an
interest in the property described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. S 6201 et seq. and a qualified disclaimer as defined in Section
2S 18 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
Estate, its successors and assigns.
~
~l~~\~
Cyn . aD. Bqhnak
Executrix, Estate of Darlene Bohnak
s/sA 1
Date
Witness
Witness
2
STATE OF fLORID~tvrJ~f( V&.--Jt4)
COUNTY OF tv ~ l\J61utJ
)
)
ss:
On this, the S-'-PLday of ~, 2004, before me a notary public, the
undersigned officer, personally appeared CYNTHIA D. BOHNAK, the executrix of the estate of
Darlene Bohnak, known to me (or satisfactorily proven) to be the person whose name is
subscribed to the within instrument and acknowledged that she executed the same for the
purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
rHot~~
Notarial Seal ,
Lena A. Greenfield, NotaI'I Pubtlc 1
Bentleyville 8oro, Washington Countl
My Commission Expires May 27, 2005 I
Member, Penr.sy!VaniaAssocieiioil ctf'.lot:ui3S
#1 529928-vl ;PGHI_General;
3
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
INRE:
VIRGIL F. PUSKARICH
FAMILY TRUST AGREEMENT
)
) No.
)
04-0045
,...~.
~.1
DISCLAIMER
d
..:::".
C/'j
0,
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on January 4;:2004,
. .....
'....;
domiciled in Cumberland County, Pennsylvania; and
~-
.-.-
WHEREAS, during his lifetime, the Decedent established that certain V~l F.
Puskarich Family Trust Agreement, dated January 2,2003 (the "Trust Agreement"); and
WHEREAS, the Trust Agreement provides for the creation and funding of two
trusts, known as "Trust A" and "Trust B" (collectively, the "Trusts"), in which the undersigned,
David Bohank, is granted certain interests if he survives the Decedent; and
WHEREAS, the undersigned did, in fact, survive the Decedent; and
WHEREAS, the undersigned is desirous of disclaiming all right, title and interest
in and to the property otherwise distributable to the Trusts and under the Trust Agreement
(sometimes referred to herein as the "Trust Property"); and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Trust Property and has neither received nor shall receive any consideration in money or monies
worth for disclaiming and renouncing his interest in the Trust Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce and refuse to accept any and all
right, title and interest in and to the Trust Property, whether the same arises under the laws of the
Commonwealth of Pennsylvania or otherwise.
The undersigned acknowledges, represents and certifies that he is not now
insolvent and was not insolvent at the date of death of the Decedent, that he has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that he has not
accepted property or an interest in the property described above, or any of its benefits.
It is the specific intention ofthe undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. ~ 620l et seq. and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
,
This instrument shall be immediately effective and shall be binding upon the
undersigned, his heirs, personal representatives and assigns.
0-~
;0/
~
Witness
0--~--o 'I
Date
Witness
2
cz.:
~'
STATEOF~
COUNTY OF ~
)
)
)
SS:
On this, the 5" f.,. day of 1'-1 1 ,2004, before me a notary public, the
undersigned officer, personally appeared DAVID BOHNAK, known to me (or satisfactorily
proven) to be the person whose name is subscribed to the within instrument and acknowledged
that he executed the same for the purposes therein contained.
IN WITNESS \\.'HEREOF, I hereunto set my hand and official seal.
~)j .
NOtary~
Notarial Se-~
A...~~ Greenfield, Notary Public
My~;..~!....,Il.e I?oro, ~ashington County
,",uIIIITlISSlOn EXpires May 27, 2005
MentIer. PennsylvaniaA..."SOCiation otNote!i9S
#1529918-vl ;PGHI_ General;
3
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
INRE:
VIRGIL F. PUSKARICH
FAMILY TRUST AGREEMENT
)
)
)
04-0045
No.
~ ;-.,
~J~. _,'
~T
d
.:::,.
DISCLAIMER
(/)
1'-,
W
-..
--J.
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on J~ary 4,2004,
-.....
domiciled in Cumberland County, Pennsylvania; and
(~:,
-..
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskarich Family Trust Agreement, dated January 2,2003 (the "Trust Agreement"); and
WHEREAS, the Trust Agreement provides for the creation and funding of two
trusts, known as "Trust A" and "Trust B" (collectively, the "Trusts"), in which the undersigned,
Cynthia D. Bohank, is granted certain interests if she survives the Decedent; and
WHEREAS, the undersigned did, in fact, survive the Decedent; and
WHEREAS, the undersigned is desirous of disclaiming all right, title and interest
in and to the property otherwise distributable to the Trusts and under the Trust Agreement
(sometimes referred to herein as the "Trust Property"); and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Trust Property and has neither received nor shall receive any consideration in money or monies
worth for disclaiming and renouncing her interest in the Trust Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce and refuse to accept any and all
right, title artd interest in artd to the Trust Property, whether the same arises under the laws of the
Commonwealth of Pennsylvania or otherwise.
The undersigned acknowledges, represents and certifies that she is not now
insolvent and was not insolvent at the date of death of the Decedent, that she has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that she has not
accepted property or an interest in the property described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. ~ 6201 et ~ and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, her heirs, personal representatives and assigns.
~y
Witness
, ~
R"' _ ~"~..
CYnt D. Bohank
t~ ~ 5""1 u",y
Date
Witness
2
;l
STATE OF ~A
COVN1YOF ~h
)
)
)
SS:
On this, the )1~ day of (1,1 ' 2004, before me a notary public, the
undersigned officer, personally appeared CYNTHIA D. BOHNAK, known to me (or
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
~)Jd;M
Notary Pub c
r
Notarial Seal
Lena A. Greenfield, Nolary Publk: ~
Bentleyville Bom, Washington COtC1:-j t
My Commission Expires May 27. 20(;5 j
Member. penr.3y!v2f~;a.4sso(:!ation cfNo':s::T:i-
#1 529908-vl ;PGHI_General;
3
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
d
~
IN RE: VIRGIL F. PUSKARlCH
F AMIL Y TRUST AGREEMENT
)
) No. 04-0045
)
V?
ill
U
-"'
-.l
--
~
(.j
1'0
DISCLAIMER
WHEREAS, VIRGILF. PUSKARICH (the "Decedent") died on January 4,2004,
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskarich Family Trust Agreement, dated January 2,2003 (the "Trust Agreement"); and
WHEREAS, the Trust Agreement provides for the creation and funding of two
trusts, known as "Trust A" and "Trust B" (collectively, the "Trusts"), in which the undersigned,
Pamela Godwin McMahon, is granted certain interests if she survives the Decedent; and
WHEREAS, the undersigned did, in fact, survive the Decedent; and
WHEREAS, the undersigned is desirous of disclaiming all right, title and interest
in and to the property otherwise distributable to the Trusts and under the Trust Agreement
(sometimes referred to herein as the "Trust Property"); and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Trust Property and has neither received nor shall receive any consideration in money or monies
worth for disclaiming and renouncing her interest in the Trust Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce and refuse to accept any and all
right, title and interest in and to the Trust Property, whether the same arises under the laws of the
Commonwealth of Pennsylvania or otherwise.
STATE OF FLORIDA
)
) SS:
COUNTY OF ~re\Jc:a.."'~ )
On this, the / '5 day of A-pr.~ L , 2004, before me a notary public, the
undersigned officer, personally appeared PAMELA GODWIN McMAHON, .kno""u to me (or
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
rlr~4
Notary P ic
O VIRGINIA L WRIGHT
. MY COMMISSION /I CC 999298
. EXPIRES: Feb 5, 2005
'~AAY Fl. Nouwy Service & ~ Inc.
#1 5222S4-vl ;PGHI_ General;
3
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DNISION
~,""'-'
;.:..J \ _
INRE:
VIRGIL F. PUSKARICH
FAMILY TRUST AGREEMENT
)
) No. 04-0045
)
d
.J::::,.
(/1
M
-;::;
->
~~..J
DISCLAIMER
~
.~
i,........l
t".J
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on January 4,2004,
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskarich Family Trust Agreement, dated January 2, 2003 (the "Trust Agreement"); and
WHEREAS, the Trust Agreement provides for the creation and funding of two
trusts, known as "Trust A" and "Trust B" (collectively, the "Trusts"), in which the undersigned,
Daniel J. Gaskell, is granted certain interests ifhe survives the Decedent; and
WHEREAS, the undersigned did, in fact, survive the Decedent; and
WHEREAS, the undersigned is desirous of disclaiming all right, title and interest
in and to the property otherwise distributable to the Trusts and under the Trust Agreement
(sometimes referred to herein as the "Trust Property"); and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Trust Property and has neither received nor shall receive any consideration in money or monies
worth for disclaiming and renouncing his interest in the Trust Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce and refuse to accept any and all
right, title and interest in and to the Trust Property, whether the same arises under the laws of the
Commonwealth of Pennsylvania or otherwise.
The undersigned acknowledges, represents and certifies that he is not now
insolvent and was not insolvent at the date of death of the Decedent, that he has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that he has not
accepted property or an interest in the property described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. S 6201 et seQ. and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, his heirs, personal representatives and assigns.
- /-\
J .re"!
;., "tC\ K<\.J....\./..
Witness D
~,,~
Ll 4~ .'
Date
~ ..r-~'. .
.C;'; -, - h<:;) ~1\::! ~tiV\aJ
\...rWltness' .
2
STATE OF SOUTH CAROLINA
COUNTYOF C Y' 'L-I11 1--7 " J /e
)
)
)
ss:
On this, the ---L!-dayof ~ft i / ,2004, before me a notary public, the
undersigned officer, personally appeared DANIEL J. GASKELL, mown to me (or satisfactorily
proven) to be the person whose name is subscribed to the within instrument and acknowledged
that he executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set myha..l1d and official seal.
~Y23~/
Notary Publi
#1 529246-vl-
3
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DMSION
INRE:
VIRGIL F. PUSKARICH
FAMILY TRUST AGREEMENT
)
) No. 04-0045
)
d
~.
C/.l
n-I
w
-..J
--
....:,........
DISCLAIMER
\..JJ
N
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on January 4,2004,
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskarich Family Trust Agreement, dated January 2,2003 (the "Trust Agreement"); and
WHEREAS, the Trust Agreement provides for the creation and funding of two
trusts, mown as "Trust A" and "Trust B" (collectively, the "Trusts"), in which the undersigned,
Theodore James Gaskell, is granted certain interests ifhe survives the Decedent; and
WHEREAS, the undersigned did, in fact, survive the Decedent; and
WHEREAS, the undersigned is desirous of disclaiming all right, title and interest
in and to the property otherwise distributable to the Trusts and under the Trust Agreement
(sometimes referred to herein as the "Trust Property"); and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Trust Property and has neither received nor shall receive any consideration in money or monies
worth for disclaiming and renouncing his interest in the Trust Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce and refuse to accept any and all
right, title and interest in and to the Trust Property, whether the same arises under the laws of the
Commonwealth of Pennsylvania or otherwise.
The undersigned acknowledges, represents and certifies that he is not now
insolvent and was not insolvent at the date of death of the Decedent, that he has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that he has not
accepted property or an interest in the property described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. ~ 6201 et ~ and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, his heirs, personal representatives and assigns.
./1
J~>/ ,/ ,.,./
/l!:/~....,~:.,,""''''''o#.'
Witness~:'/
~t Xfu~o(Lv6/
Itnes
b~~ ~~~ _~~
Theodore J~ Gaskell .
LL /23/2 f:P ~
Date
2
STATE OF FLORIDA
COUNTY OF DU.\lPrL
)
)
)
SS:
On this, the 2~7'" day of 4~/E'/ c... , 2004, before me a notary public, the
undersigned officer, personally appeared THEODORE JAMES GASKELL, known to me (or
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that he executed the same for the purposes therein contained.
. IN WITNESS WHER EOF, ! hereunto set myhand and0fficiai st:ai.
Y~i1~
~~;r7J~
Notary Public
PERSONAlLY KNOWN X
OR PROVIDED 1.0. YG6
lYPE OF I.D. ~ OL-
..."..~
"", ...r~ RONALD H. NESlER
" :~ MY COMMISSION. DO 134496
. ~ EXPIRES: July 16, 2006
&onded. Thtu NotaIy PIA>Iie UIldlllwr1IerI
3
#1 529203-vl-
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
INRE:
VIRGIL F. PUSKARICH
FAMILY TRUST AGREEMENT
)
)
)
...._,. -
;:-..:1. ..
d
~
No. 04-0045"::i
W
1"'1
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DISCLAIMER
;:::
\~
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on Janl11rry 4,2004,
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskarich Family Trust Agreement, dated January 2,2003 (the "Trust Agreement"); and
WHEREAS, the Trust Agreement provides for the creation and funding of two
trusts, known as "Trust A" and "Trust B" (collectively, the "Trusts"), in which the undersigned,
Stephen J. Gaskell, is granted certain interests if he survives the Decedent; and
WHEREAS, the undersigned did, in fact, survive the Decedent; and
WHEREAS, the undersigned is desirous of disclaiming all right, title and interest
in and to the property otherwise distributable to the Trusts and under the Trust Agreement
(sometimes referred to herein as the "Trust Property"); and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Trust Property and has neither received nor shall receive any consideration in money or monies
worth for disclaiming and renouncing his interest in the Trust Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce and refuse to accept any and all
right, title and interest in and to the Trust Property, whether the same arises under the laws of the
Commonwealth of Pennsylvania or otherwise.
The undersigned acknowledges, represents and certifies that he is not now
insolvent and was not insolvent at the date of death of the Decedent, that he has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that he has not
accepted property or an interest in the property described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. ~ 6201 et seq. and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, his heirs, personal representatives and assigns.
'-..
~/4 '4k
. liv?\.) ~.1: .
SiepIfn . Gaskell
01-~o-o4
Date
2
STATE OF FLORIDA
0(1# i.-s
)
) SS:
)
COUNTY OF
~
On this, the JO
day of .4 r (~ t , 2004, before me a notary public, the
undersigned officer, personally appeared STEPHEN J. GASKELL, known to me (or
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that he executed the same for the purposes therein contained.
IN WITNESS WHEREOF. I hereunto set my hand and official seal.
/ 1..'/
~(J
.r ; /t
y Notary Public
.~~ Juliana Lima
i ..~ Commission # 00301791
.'~ar~ Expires March 21. 2008
'ElII' BondIldTlll\' FaIn.lnIuranc:6.lnc. eoo.385-7019
# I 529220.v I.Disclaimer _'
3
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DMSION
~.
INRE:
VIRGIL F. PUSKARlCH
FAMILY TRUST AGREEMENT
)
)
)
d
J;::,.
N 04-004SH
o.
r/J
rn
-c'
-'
-.J
2
DISCLAIMER
I~~J
N
WHEREAS, VIRGIL F. PUSKARlCH (the "Decedent") died on January 4,2004,
domiciled in Cumberland COlmty, Pennsylvania; and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F.
Puskarich Family Trust Agreement, dated January 2,2003 (the "Trust Agreement"); and
WHEREAS, the Trust Agreement provides for the creation and funding of two
trusts, known as "Trust A" and "Trust B" (collectively, the "Trusts"), in which the undersigned,
Michael Scott Gaskell, is granted certain interests ifhe survives the Decedent; and
WHEREAS, the undersigned did, in fact, survive the Decedent; and
WHEREAS, the undersigned is desirous of disclaiming all right, title and interest
in and to the property otherwise distributable to the Trusts and under the Trust Agreement
(sometimes referred to herein as the "Trust Property"); and
WHEREAS, the undersigned has not accepted any interest in or benefit from the
Trust Property and has neither received nor shall receive any consideration in money or monies
worth for disclaiming and renouncing his interest in the Trust Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned does
hereby irrevocably, and without qualification, disclaim, renounce and refuse to accept any and all
right, title and interest in and to the Trust Property, whether the same arises under the laws of the
Commonwealth of Pennsylvania or otherwise.
The undersigned acknowledges, represents and certifies that he is not now
insolvent and was not insolvent at the date of death of the Decedent, that he has not made any
voluntary assignment or transfer of, contract to assign or transfer, or encumbrance of, given a
written waiver of the right to disclaim the succession to and interest in, and has not made any sale
or other disposition of any interest in the property being disclaimed pursuant to judicial process
or otherwise. The undersigned further acknowledges, represents and certifies that he has not
accepted property or an interest in the property described above, or any of its benefits.
. ..It .IS the specific intention ofth,~ undersigned that this Disclaimer constitute a
disclaimer under 20 Pa. C.S.A. 26201 et seq. and a qualified disclaimer as defined in Section
2518 of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any
subsequent federal tax law, to be filed, recorded and delivered as required by said statutes, and
that the provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned, his heirs, personal representatives and assigns.
/i'~_J.~
Michael Scott Gaskell
t//9/"CLl
Dat I
2
STATE OF NEW JERSEY
)
)
)
SS:
~~
fA (JL~.I .
On this, the I q /" day of ~' 2004, before me a notary public, the
undersigned officer, personally appeared MICHAEL SCOTT GASKELL, known to me (or
COUNTY OF
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that he executed the same for the pmposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
(J~~~
Notary bhc
#1529233-vl-
3
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DNISION
f-J (~
2!
d
~
IN RE: VIRGIL F. PUSKARICH )
F AMIL Y TRUST AGREEMENT )
)
N 04-0045
o.
(/.i
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-0
-..
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..~.
---
DISCLAIMER
I.~....J
--'
WHEREAS, VIRGIL F. PUSKARICH (the "Decedent") died on January 4,2004,
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, the Decedent's Last Will and Testament dated January 3, 2003 ("Will") was
duly probated in the office of the Register of Wills of Cumberland County, Pennsylvania; and
WHEREAS, the Decedent's granddaughters, Annabelle Tosh and Clara Tosh, who are
minors, have certain interests in the Decedent's estate ("Estate"); and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F. Puskarich
Family Trust Agreement dated January 2,2003 ("Trust Agreement") and
WHEREAS, the Trust Agreement provides for the creation and funding of two trusts,
known as "Trust A" and "Trust B" (collectively, the "Trusts"), in which minor beneficiaries
Annabelle Tosh, Clara Tosh and Miyabi Gaskell are granted certain contingent interests; and
WHEREAS, the undersigned, by Order of the Orphans' Court, Orphans' Court Division,
Court of Common Pleas, Cumberland County, Pennsylvania, in the matter captioned
In Re: Estate of Virgil F. Puskarich, deceased, No. 04-0045, has been appointed a Guardian of
the Estates of Annabelle Tosh, Clara Tosh and Miyabi Gaskell with respect to the interests of
said minors in the property of the Estate and the Trusts, as the case may be (sometimes referred
to herein collectively as the "Property"); and
WHEREAS, the undersigned, in her capacity as a Guardian of, and with respect to, the
interests of Annabelle Tosh, Clara Tosh and Miyabi Gaskell in the Property, has been authorized
by said Order of the Orphans' Court to disclaim the Property on behalf of Annabelle Tosh, Clara
Tosh and Miyabi Gaskell; and
WHEREAS, the undersigned, on behalf of Annabelle Tosh, Clara Tosh and Miyabi
Gaskell, is desirous of disclaiming all of their right, title and interest in and to the Property; and
WHEREAS, neither the undersigned, nor anyone else acting on behalf of Annabelle
Tosh, Clara Tosh or Miyabi Gaskell, has accepted any interest in or benefit from the Property
and has neither received nor shall receive any consideration in money or monies worth for
disclaiming and renouncing said Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned, on behalf
of Annabelle Tosh, Clara Tosh and Miyabi Gaskell, does hereby irrevocably, and without
qualification, disclaim, renounce and refuse to accept any and all right, title and interest in and to
the Property, whether the same arises under the laws of the Commonwealth of Pennsylvania or
otherwise.
The undersigned acknowledges, represents and certifies that neither Annabelle Tosh,
Clara Tosh, nor Miyabi Gaskell is now insolvent or was insolvent at the date of death of the
Decedent, that no such person has made any voluntary assignment or transfer of, contract to
assign or transfer, or encumbrance of, given a written waiver of the right to disclaim the
succession to and interest in, and no such person has made any sale or other disposition of any
interest in the Property pursuant to judicial process or otherwise. The undersigned, in her
capacity as a Guardian of the Estates of Annabelle Tosh, Clara Tosh and Miyabi Gaskell, further
- 2 -
acknowledges, represents and certifies that no such person has accepted the Property or an
interest in the Property as described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a disclaimer
under 20 Pa. C.S.A. 96201 et~. and a qualified disclaimer as defined in Section 2518 of the
Internal Revenue Code of 1986, as amended, or the corresponding provisions of any subsequent
federal tax law, to be filed, recorded and delivered as required by said statutes, and that the
provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the
undersigned. her heirs. personal representatives and assigns. .
L
strk~Y1be.r ''l,;2ttJ-
Date
OMMONWEAL TH OF PENNSYLVANIA
Notarial Seal
KiIK M. Wrse. Notary Public
Upper Allen Twp., Cumberland Counly
My Commission Expires Feb. 7, 2008
Member. Pennsylvania Association Of Notaries
- 3 -
# 1608523-v 1
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: VIRGIL F. PUSKARICH )
FAMILY TRUST AGREEMENT )
)
N 04-0045
o.
d
~,-
C/J
rn
u
DISCLAIMER
-..J
:L"":?
WHEREAS, VIRGil.- F. PUSKARlCH (the "Decedent") died on J<iIlllary 4,~04,
\..0
domiciled in Cumberland County, Pennsylvania; and
WHEREAS, the Decedent's Last Will and Testament dated January 3,2003 ("Will") was
duly probated in the office of the Register of Wills of Cumberland County, Pennsylvania; and
WHEREAS, the Decedent's granddaughters, Annabelle Tosh and Clara Tosh, who are
minors, have certain interests in the Decedent's estate ("Estate"); and
WHEREAS, during his lifetime, the Decedent established that certain Virgil F. Puskarich
Family Trust Agreement dated January 2,2003 ("Trust Agreement") and
WHEREAS, the Trust Agreement provides for the creation and funding of two trusts,
known as "Trust A" and "Trust B" (collectively, the "Trusts"), in which minor beneficiaries
Annabelle Tosh, Clara Tosh and Miyabi Gaskell are granted certain contingent interests; and
WHEREAS, the undersigned, by Order of the Orphans' Court, Orphans' Court Division,
Court of Common Pleas, Cumberland County, Pennsylvania, in the matter captioned
In Re: Estate of Virgil F. Puskarich, deceased, No. 04-0045, has been appointed a Guardian of
the Estates of Annabelle Tosh, Clara Tosh and Miyabi Gaskell with respect to the interests of
said minors in the property of the Estate and the Trusts, as the case may be (sometimes referred
to herein collectively as the "Property"); and
WHEREAS, the undersigned, in her capacity as a Guardian of, and with respect to, the
interests of Annabelle Tosh, Clara Tosh and Miyabi Gaskell in the Property, has been authorized
by said Order of the Orphans' Court to disclaim the Property on behalf of Annabelle Tosh, Clara
Tosh and Miyabi Gaskell; and
WHEREAS, the undersigned, on behalf of Annabelle Tosh, Clara Tosh and Miyabi
Gaskell, is desirous of disclaiming all of their right, title and interest in and to the Property; and
WHEREAS, neither the undersigned, nor, anyone else acting on behalf of Annabelle
Tosh, Clara Tosh or Miyabi Gaskell, has accepted any interest in or benefit from the Property and
has neither received nor shall receive any consideration in money or monies worth for
disclaiming and renouncing said Property.
NOW, THEREFORE, intending to be legally bound hereby, the undersigned, on behalf of
Annabelle rosh, Clara Tosh and Miyabi Gaskell, does hereby irrevocably, and without
qualification, disclaim, renounce and refuse to accept any and all right, title and interest in and to
the Property, whether the same arises under the laws of the Commonwealth of Pennsylvania or
otherwise.
The undersigned acknowledges, represents and certifies that neither Annabelle Tosh,
Clara Tosh, nor Miyabi Gaskell is now insolvent or was insolvent at the date of death of the
Decedent, that no such person has made any voluntary assignment or transfer of, contract to
assign or transfer, or 'encumbrance of, given a written waiver of the right to disclaim the
succession to and interest in, and no such person has made any sale or other disposition of any
interest. in the Property pursuant to judicial process or otherwise. The undersigned, in her
capacity as a Guardian of the Estates of Annabelle Tosh, Clara Tosh and Miyabi Gaskell, further
- 2-
acknowledges, represents and certifies that no such person has accepted the Property or an
interest in the Property as described above, or any of its benefits.
It is the specific intention of the undersigned that this Disclaimer constitute a disclaimer
under 20 Pa. C.S.A. S 6201 et seq. and a qualified disclaimer as defined in Section 2518 of the
Internal Revenue Code of 1986, as amended, or the corresponding provisions of any subsequent
federal tax law, to be filed, recorded and delivered as required by said statutes, and that the
provisions of this Disclaimer shall be interpreted to give full effect to said intention.
This instrument shall be immediately effective and shall be binding upon the undersigned,
her heirs, personal representatives and assigns.
n~_
0'r"
Witnes
~Mb~
Date
, '3 2ro~
I
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
Mary J. Gouffer, Notary Public
Silver Spring Twp., Cumberland County
My Commission Expires Nov. 17, 2007
Member. Pennsylvania Association Of Notaries
- 3 -
! '-.,
.:-j-..)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
'ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
*'
BUREAU OF INDIVIDUAL TAXE$.
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
REV-483 EX AFP (03-05)
,
(.;
07-12-2005
PUSKARICH
01-04-2004
21 04-0045
CUMBERLAND
201
AItoLmt R..l tt.d
VIRGIL
F
1r>lr:, "
v"
SAMUEL J Got!g!l;"lrSQ
BUCHANAN INGERSOLL
301 GRANT ST 20TH FL
PGH PA 15219
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this for. with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~
~~:'~~I.A1!~.11JJ:~7......ii.Ab~e~15~.1n!~IJDrrlbll.AlDS.A~~~~~,"............................
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ..
ESTATE OF PUSKARICH
VIRGIL
F FILE NO.21 04-0045
ACN 201
DATE 07-12-2005
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
.00
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
.00
5. Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
-IF PAID AFTER THIS DATE, SEE REVERSE SIDE IIF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIr' ICRl, YOU HAY BE
OUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
",,:>'L
Q-.
COMMONWEALTH OF PENNSYLVANIA
r'r\r (leC!('1: fiC DEPARTMENT OF REVENUE
Rr:Cnr,'rD ' ;1 , iv[ 1,1[
BUREAU OF INDIVIDUAL TA~~';:I'~"--'-::'-)'~ -:: NOTICE OF DETERMINATION AND
INHERITANCE TAX DIVISION ",i'"1 .....1 .' ASSESSMENT OF PENNSYLVANIA
PO BOX Z80601 . ... . ESTATE TAX BASED ON FEDERAL
HARRISBURG PA 171Z8-060l CLOSING LETTER
ZOG5 NO\' 10 M'lI\J: 05 DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
'*
REV-75' EX IFP 10'-05)
{....j!
11-07-2005
PUSKARICH
01-04-2004
21 04-0045
CUMBERLAND
202
APPEAL DATE: 01-06-2006
(See reverse side under Objections)
Amount Remitted I I
MAKE CHECK PAYABLE AND REMIT PAYMENT
VIRGIL
F
SAMUEL J GONeZ ESQ
BUCHANAN INGERSOLL
301 GRANT ST 20TH FL
PGH PA 15219
TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE -+ RETAIN LOWER PORTION FOR YOUR FILES +-
RE-V=736--Ex-1rFP--Coi:-02i-----.ji-No-ficE--OF--DETE-RHiN1rfioii-AN-D-AS-SEssiiENT-----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF PUSKARICH
VIRGIL
F FILE NO.2l 04-0045
ACN 202
DATE 11-07-2005
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
.00
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
.00
5. Pennsylvania Estate Tax Due
.00
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
.00
7. Additional Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
-IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAY"ENT IS"REQUIRED IIi
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU "AY BE uti'-
DUE A REFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS.)
Cumberland County - Register Of wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 12/16/2005
PUSKARICH MARILYN
2496 COPE DRIVE
MECHANICSBURG, PA 17055
RE: Estate of PUSKARICH VIRGIL F
File Number: 2004-00045
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:
1/04/2006
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
~ l~AJ~
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
cc: File
Counsel
Judge
tJt;,
Buchanan Ingersoll PC
ATTORNEYS
Samuel J. Goncz
4 I 2-562- 1381
gonczsj@bipc.com
One Oxford Centre
301 Grant Street 20th Floor
Pittsburgh, PA 15219-1410
T 412 562 8800
F 412 562 1041
www.buchananingersoll.com
December 27, 2005
Glenda Farner Strasbaugh
Register of Wills of Cumberland County
One Courthouse Square
Carlisle, P A 17013
Re: Estate of Virgil F. Puskarich
2004 - 00045
Dear Madam Register:
Enclosed are an original and one copy ofthe Status Report for the above-referenced
Estate. Please file the original and return a filed stamped copy to me in the envelope provided.
Thank you for your assistance. Please contact me if you have any questions.
Sincerely,
- .' /-7 .~;1.
,.-::..~ ....... R.Y'<'
.. ""-~/ )'/'-.... . .-"-
\..._---,. /,/ . . ,,'
" r'" j
L/
Samuel J. Goncz
Enclosures
cc: Marilyn Puskarich
S. Howard Kline
'---~ )
,.- )
-;-',',
..../:'
\f.:.'
#1883769-vl
Pennsylvania .. New York .. Washington, DC .. Florida .. New Jersey .. Delaware .. Ohio .. California
REGISTER OF WILLS OF CUMBERLAND COUNTY
ST A TUS REPORT UNDER RULE 6.12
Name of Decedent: Virgil F. Puskarich
Date of Death: January 4,2004
No. 2004 - 00045
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to the 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 in No.1 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? Yes 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 n:port.
t~_- - '.
'-... .c''''7~-.1.__'--.\
Signature / 1/ /
Samuel J. Goncz, Esquire L-/
Buchanan Ingersoll Professional Corporation
One Oxford Centre - 20th Floor
301 Grant Street
Pittsburgh, PA 15219-1410
(412) 562-1381
Date: ~ember 27,2005
Counsel for Personal Representatives
Capacity:
Personal Representative
X Counsel for Personal Representative
# 1883 765-v I
~0
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 12/06/2005
GONCZ SAMUEL J, ESQUIRE
ONE OXFORD CENTRE
301 GRANT STREET 20TH FLOOR
PITTSBURGH, PA 15219-1410
RE: Estate of PUSKARICH VIRGIL F
File Number: 2004-00045
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. I, 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:
1/04/2006
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
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GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
cc: File
Personal Representative(s)
Judge
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