HomeMy WebLinkAbout04-01-091505607120
REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes county code vear Rue Numder
Po Box.zeosot INHERITANCE TAX RETURN
Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 0 8 0 8 9 5
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
174 20 0480 07 17 2008 08 29 1927
Decedent's Last Name Suffix Decedent's First Name MI
BRADER ROBERT A
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
BRADER MARY A
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL INAPPROPRIATE OVALS BELOW
t. Original Retum ~ ~ 2. Supplemental Return ~ 3. Remainder Return (date of death
prior to 12-13-e2)
i~ 4. Limited Estate ~ qa. Puture Interest Compromise ~ 5. Federal Estate Tax Return Requiretl
(tlate of death efler 12-12-82)
f.. 6 Decedent Died Testate
(Atach Copy of Wilh ~ y Decedent Maintainatl a Living Trust 0 8. Total Number of Safe De osil Boxes
(Attach Copy of Trust) P
L~ 9. Litigation Proceeds Received ~ ip, Spousal Poverty Credit (dais of tleain ~ 11 Election to tax under Sec. 9113(A)
between 12-31-91 end 1-1-95)
(gttach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
EDMUND G. MYERS (717) 7~1 459r~
Firm Name (If Applicable)
JOHNSON DUFFIE
First line of address
301 MARKET STREET
Second line of address
PO BOX 109
City or Post Office
LEMOYNE
Correspondent's a-mail address:
Under penalties of ceriurv. I declare that I
2 Center Drive, Camp Hill, PA 17011
State ZIP Code
PA 17043
including accompanying
personal representative
Steven R Brader
REGISTER
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ie best of my
preparer has
SI URE OF PREPA~ R THAN REPRESENTATIVE DATE
EDMUND G. MYERS ~f' ~(' ~'~I
ADDRESS -/
301 MARKET STREET, LEMOYNE, PA 17043
Side 1
1505607120
150567120
J /
r
-J 1505607220
REV-1500 EX
oe~ede~rs Hama: Robert A BRADER
RECAPITULATION
1. Real Estate (Schedule A) .......................................................................................... 1.
2. Stocks and Bonds (Schedule B) ............................................................................... 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3.
4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4.
5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ................ 5.
6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ~ Separate Billing Requested ............. 7.
Decedent's Social Security Number
174 20 0480
534,437.07
69,826.71
8. Total Gross Asses (total Lines 1-7) ...........................................................
_. _ ............ 8.
_ 6 0 4, 2 6 3. 7 8
9.
Funeral Expenses & Administrative Costs (Schedule H) ..............................
........... 9. --
6 , 7 3 7 . 4 0
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ..................... ........... 10.
11. Total Deductions (total Lines 9 & 10) ......................................................... .............11. 6 , 7 3 7 . 4 0
12. Net Value of Estate (Line 8 minus Line 11) ................................................. ............12. 5 9 7 , 5 2 6 . 3 8
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ...................................... ........... 13,
14. Net Value Subject to Tax (Line 12 minus Line 13) ...................................... ........... 14. 5 9 7 , 5 2 6 . 3 8
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.z) x .o0 5 9 7, 5 2 6. 3 8 15.
16. Amount of Line 14 taxable
at lineal rate X .045 0 . 0 0 16.
17. Amount of Line 14 taxable
at sibling rate X .12 0 . 0 0 17~
18. Amount of Line 14 taxable
at collateral rate X .15 0 . 0 0 18.
19. Tax Due ................................................ .............................................................. .... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L 1505607220 1505607220
0.00
0.00
0.00
0.00
0.00
REV-1500 EX Page 3 File Number 21-08-0895
Decedent's Complete Address:
DECEDENT'S NAME
Robert A BRADER
-- -- _ _ _.
STREET ADDRESS
1018 Allen Street
_ _- _ _--
CITY STATE iZIP
New Cumberland ~- PA 17070
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. InteresVPenalty if applicable
D. Interest
E. Penalty
0.00
Total Credits (A + B + C)
Total Interest/Penalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
5. If line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
q. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(1) 0.00
(2) 0.00
(3)
_.
-_
(4)
(5) 0.00
__._.
(56) Q,pO
Make Check Payable to: REGISTER OF W/LLS, AGENT
x`" ,~rYry"ff~a 1 ~ 1k$l,~s~"~~"`^y7t', ,~,~~Y''` 1 did S~"t i6t u~~ s >x ~ xudu ,tr
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;._....._ ............................._......................_.............. ..
~ [x]
b. retain the right to designate who shall use the property transferred or its income :.................._............... ,
.~ ~x~
c. retain a reversionary interest; or .........................._........................_........................_._........................... .~ ~x~
d. receive the promise for life of either payments, benefits or care?......._ ........................_......................... .~ Lx
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? ......................................_.._._.................................................._...._.......... ..~ Cx~
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?.......,. ~ []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................_....................._.._..........................._........................._......U ~_~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
if rn ,, .'av ,r 1r .a ~`':rYa ., ..'~~C~?ai.°~4~uv°~* 'i~ iy~,~_<':,~,i _ v `,.o ~:",, ~~~i '"9 ~~t .3;`-14
For dates of death on or after July 1 1994 and before January 1 1995, the tax rate imposed~on the net value of transfers to or for the use of the
surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero
(0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The 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 benefciary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a
natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent,
except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116 (a) (1.3)]. A
sibling is defined under Section 9102, as an intlividual who has at least one parent in common with the decedent, whether by blood or adoption.
~ Rev-1503 f3%+(6-9n
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TP%RETURN
RESIDENT nECEUENT
ESTATE OF FILE NUMBER
BRADER, Robert A 21-08-0895
All property jointlyownetl with right of survivorship must be disclosetl on Schedule F.
ITEM
NUMBER CUSIP
NUMBER
DESCRIPTION
UNIT VALUE VALUE AT DATE
OF DEATH
1 Merrill Lynch Account No. 872-10217 -Valuation of all 160,221.85
stocks provided by Merrill Lynch and is attached to
this Return
2 Merrill Lynch Account No. 872-49655 -Valuation of all 271,707.51
stocks provided by Merrill Lynch and is attached to
this Return
3 Merrill Lynch Account No. 872-52792 -Valuation of all 102,507.71
stocks provided by Merrill Lynch and is attached to
this Return
TOTAL (Also enter on Line 2, Recapitulation) 534,437.07
(If more space is needed, atlditional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-7500 Schedule B (Rev. 6-98)
t Rev-1510 EyY+ (6-98)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TA%RETURN
RESIDENT DECEDENT
ESTATE OF (FILE NUMBER
BRADER, Robert A 21-08-0895
This schetlule must be completed antl flletl if the answer to any of questions 1 through 4 on the reverse sitle of the REV-1500 COVER SHEET is yes.
ITEM
NUMBER _ DESCRIP N F PROPER Y
INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND
THE DATE OF TRANSFER. ATTACH A COPV OF THE DEED FOR REAL ESTATE. DATE OF DEATH
VALUE OF ASSET %DF DECD'6
INTEREST ExcwsioN
(IF APPLICABLE) TAXABLE
VALUE
1 Merrill Lynch IRA Account No. 872-78886 - 69,826.71 69,826.71
Beneficiary: Mary A. Brader, Spouse
TOTAL (Also enter oh line 7, Recapitulation) I 69,826.71
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98)
°REV-1151 aX+112.99)
COMMONWEALTH OF PENNSYLVANIA
NHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
wr-~uuun T~w~ni~ ~~e~~..
ESTATE OF FILE NUMBER
BRADER, Ro bert A 21-08-0895
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. ~ FUNERAL EXPENSES:
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State Zip
Year(s) Commission paid
2. ~ Attorney's Fees JOHNSON DUFFIE
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. I Probate Fees
5. I Accountant's Fees
6. ~ Taz Return Preparer's Fees
6,000.00
511.00
7. Other Administrative Costs 226.40
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 6,737.40
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
BRADER, Robert A 21-08-0895
ITEM
NUMBER DESCRIPTION AMOUNT
Other Administrative Costs
1 Cumberland County Register of Wills Office -Orphan's Court Filing Fee for Petition 15.00
to Terminate Trust'
2 Cumberland County Register of Wills Office -Filing Fee for Inheritance Tax Return 30.00
and Inventory
3 The Cumberland Law Journal -Notice of Estate Administration 75.00
4 The Patriot News -Notice of Estate Administration 106.40
H-B7 Subtotal 226.40
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule R (Rev. 6-98)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
BRADER, Robert A 21-08-0895
NUMBER NAME AND ADDRESS OF RELATIONSHIP TO
DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE
PERSON(S) RECEIVING PROPERTY (Words) ($$$)
Do Not List Truateels
I TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116(a)(1.2)]
Mary A Brader Spouse 597,526.38
2 Center Drive
Camp Hill, PA 17011
Steven A Brader Son
2 Center Drive
Camp Hill, PA 17011
Total 597,526.38
Enter dollar amounts for distributions shown above on lines 15 through 18, as approp riate, on Rev 1500 cov er sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE 0.00
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98)
ESTATE OFROBERTA. BRADER
SCHEDULE OF EXHIBITS
EXHIBIT A
EXHIBIT B
EXHIBIT C
EXHIBIT D
EXHIBIT E
EXHIBIT F
Last Will & Testament for Robert A. Brader December 1, 1997.
Termination of Trust Documents.
Date of Death Valuation for Merrill Lynch Account No. 872-10217
Date of Death Valuation for Merrill Lynch Account No. 872-49655
Date of Death Valuation for Merrill Lynch Account No. 872-52792
Date of Death Valuation for Merrill Lynch Account No. 872-
78886, which is the IRA, naming Mary Brader as Beneficiary
362009
~tt~~ t11 ttn ~ ~PZ~tttntPnt
OF
ROBERT A. BRADER
I, ROBERT A. BRADER, of the Borough of New Cumberland, Cumberland County,
Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and
declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills or
Codicils at any time heretofore made by me.
ARTICLE I
I direct the payment of all my legal debts, and the expenses of my last illness and funeral from my
Estate as soon after my death as conveniently may be done. I authorize my Executrix or successor to
expend funds from my Estate for the purchase, erection and inscripfion of a suitable grave marker. All the
foregoing shall be considered expenses of the administration of my Estate.
ARTICLE II
I give and bequeath my automobile(s), household goods, personal effects and other tangible
personality of like nature (not including cash or securities), together with any existing insurance thereon,
unto my wife, MARY A. BRADER, provided she survives me by thirty (30) days. In the event that my
wife, MARY A. BRADER, is not living on the thirty-first (31st) day following my death, I give and
bequeath such tangible personalty and insurance thereon unto my son, STEVEN R. BRADER.
ARTICLE ffi
If my wife, MARY A. BRADER, survives me (and I direct that for the purposes of this Article of
my Will she shall be deemed to have survived me unless it appears unmistakably that she predeceased me),
and if the federal estate tax due because of my death will be reduced by making this gift for her benefit, I
give, devise and bequeath unto my said wife, MARY A. BRADER, the least amount (based upon values as
finally determined for federal estate tax purposes) as shall be needed for the federal estate tax unlimited
marital deduction to reduce the federal estate tax to the lowest possible figure after full use of all other
deductions and credits allowable in calculating the federal estate tax. However, the state death tax credit
shall only be taken into account to the extent that it does not increase the amount of tax payable to any state.
Accordingly, I direct that:
A. If the marital deduction, or any other similar benefit, is allowable with respect to any
property, including property held by entireties, which my wife, MARY A. BRADER, has
received prior to my death or at my death will receive otherwise than pursuant to this
Article III, the value of such property shall be taken into considerafion in calculating the
size of the gift under this Article III.
B. No property ineligible for the marital deduction, or any similar benefits, shall be distributed
to this gift for my wife, MARY A. BRADER, pursuant to this Article III.
C. Either cash or investments or both may be allocated to any gift under this Article III.
D. Any property allocated under this Article III in lend shall be valued at the value which it is
finally included in my gross estate for federal estate tax purposes, provided that the
aggregate mazket value thereof on the date of allocation (plus the value as finally
determined for federal estate tax purposes of all other property qualifying for the marital
deduction) is at least equal to the dollaz value of the marital deduction as finally determined
for federal estate tax purposes.
2
E. If any provision of my Will shall result in depriving my estate of the marital deduction for
federal estate tax purposes, such provision is hereby revoked and my Will shall be read as
if any portion thereof inconsistent with allowance of the marital deduction for federal estate
tax purposes is null and void.
ARTICLE IV
If my wife, MARY A. BRADER, survives me, I give, devise and bequeath all the rest, residue, and
remainder of my Estate, of whatsoever nature and wheresoever situate, unto my Trustee hereinafter named,
IN TRUST, however to hold, manage, invest and reinvest the same for the following purposes:
A. To pay the net income therefrom at least as often as quarter-annually unto my wife,
MARY A. BRADER, for and during her lifetime.
B. As much of the principal of this Trust as Trustee in its sole discrefion may from time to
time think advisable for my wife's health, maintenance, and support to maintain her in the
station of life to which she is accustomed at my death, or during her illness or emergency,
shall be either paid to her or else applied directly for her benefit by my Trustee after taking
into account other assets and sources of income available to her.
C. Trustee may apply the net income of this Trust for the support of my wife, MARY A.
BRADER, should she by reason of age, illness or any other cause in the opinion of my
Trustee be incapable of disbursing it.
D. Upon the death of my wife, MARY A. BRADER, I direct my Trustee to distribute the
balance of principal and undistributed income thereof unto my son, STEVEN R.
BRADER. If my son, STEVEN R BR~DER, is not living at the time of my wife's
death, I direct the Trustee distribute the balance of principal and undistributed income as
follows:
3
(1) one-half thereof unto my grandson, JOHN S. BRADER; and
(2) one-half thereof unto Dauphin Deposit Bank and Trust Company in further Trust,
to hold, invest, manage, and reinvest the same for the benefit of my daughter-in-law,
BEVERLY A. BRADER, and to pay the net income therefrom unto my daughter-in-law,
BEVERLY A. BRADER, for and during the term of her natural life. Upon the death of
my daughter-in-law, BEVERLY A. BRADER, or should she not be living at the time of
my wife's death, I duect that the Trustee shall distribute the balance of principal and
undistributed income unto my grandson, JOHN S. BRADER, if living, and if not living,
then unto his then-living issue, per sfirpes, by representation. In the event that my
grandson, JOHN S. BRADER, is not living at the time of my wife's death and is not
survived by then-living issue, I direct that the Trustee distribute the balance of principal
and the undistributed income unto ST. PAUL'S LUTHERAN CHURCH, 524 Bridge
Street, New Cumberland, Pennsylvania.
ARTICLE V
If my wife, MARY A. BRADER, fails to survive me, I direct the following:
A. I give and bequeath the sum of Ten Thousand ($10,000.00) Dollars unto ST. PAUL'S
LUTHERAN CHURCH, 524 Bridge Street, New Cumberland, Pennsylvania;
B. I give and bequeath the sum of Fifty Thousand ($50,000.00) Dollars unto my grandson,
JOHN S. BRADER; and
C. I give, devise and bequeath all the rest, residue and remainder of my Estate, of whatsoever
nature and wheresoever situate, unto my son, STEVEN R. BRADER
D. If my son, STEVEN R. BRADER, fails to survive me, I give, devise and bequeath all the
rest, residue and remainder of my Estate, of whatsoever nature and wheresoever situate as
follows:
1. One-half thereof unto my grandson, JOHN S. BRADER; and
2. One-half thereof unto DAUPHIN DEPOSIT BANK AND TRUST COMPANY,
4
in TRUST, to hold, invest, manage and reinvest the same for the henefit of my daughter-
in-law, BEVERLY A. BRADER and to pay the net income therefrom unto my daughter-
in-law, BEVERLY A. BRADER, for and during the term of her natural life. Upon the
death of my daughter-in-law, BEVERLY A. BRADER, or should she not survive me, I
direct that the Trustee distribute the balance of principal and undistributed income unto my
grandson, JOHN S. BRADER, if living and if not living, then unto his then-living issue,
per stirpes per representation. In the event that my grandson, JOHN S. BRADER, is not
living at the time for distribution and is not survived by then-living issue, I direct that the
Trustee distribute the balance of principal and net undistributed income unto ST. PAUL'S
LUTHERAN CHURCH, 524 Bridge Street, New Cumberland, Pennsylvania.
ARTICLE VI
Should any person entitled to a share of my estate not have reached the age of twenty-five (25)
years at the time for distribufion to him or her, I devise and bequeath the shaze of each such person unto my
TRUSTEE hereafter named, IN SEPARATE TRUST, to hold, manage, invest and reinvest the share so
received, and to use and apply the income and principal, or so much thereof, as in Trustee's discretion, may
be necessary to appropriate for such beneficiary's support and educafion (including college education,
graduate and undergraduate and vocational training), without regard to his or her ability to provide for such
support or education or to make payment for these purposes, without further responsibility, to such
beneficiary or to any person taking care of such beneficiary. At such fime as the beneficiary attains the age
of twenty-one (21) years, Trustee shall pay the net income therefrom unto him or her until said beneficiary
attains the age of twenty-five (25) years, at which time Trustee shall distribute the then-remaining principal
and any income accumulated thereon unto such beneficiazy absolutely, at which time the Trust as to that
beneficiary shall terminate. In the event any beneficiazy dies before receiving his or her fmal distribution
hereunder, such beneficiary's Trust shall terminate and the balance of principal and income shall be
distributed to his or her personal representative.
5
~w .
r ,~ ,
`~` ~,~ '~
ARTICLE VII
If at any time during the continuance of any trust created hereunder, the Trustee, in its sole and
absolute discretion, determines that the size of any individual Trust has become so small as to be
impractical to continue to hold in Trust and uneconomical to contnue to administer as a Trust, then in such
circumstances, the Trustee may, without further authorization, distribute the balance of the principal and
income in such Trust to the beneficiary then-entitled to the income therefrom, and upon such distribution,
the Trustee shall be released from further obligation with respect to that Trust and shall not be subject to any
claim from any person who may have had a future interest in such Trust had it been continued in Trust.
ARTICLE VIII
The interest of the beneficiaries hereunder or the beneficiaries of any Trust created herein shall not
be subject to anticipation or to voluntary or involuntary alienation.
ARTICLE IX
I direct that all death taxes shall be paid from my residuary estate passing under Article N (or
Article V, as the case may be) of this Will or, to the extent determined by my Personal Representative, by
the Trustee from property (if any) distributable directly to the Trustee. In no event shall the payment
thereof (i) reduce or otherwise affect the amount (if any) distributable under Article III except to the extent
that property remaining in my gross estate after satisfacton or provision for satsfaction of all debts and
expenses of administration, and all inter vivos and testamentary dispositions (other than under Article N or
Article V) of property included in such gross estate which do not qualify for the federal estate tax marital
deduction, shall be insufficient to satisfy all death taxes in full and (ii) be made from any property which is
not includible in my estate for the purposes of one or more of such death taxes and which would be so
includible if used for such payment.
6
ARTICLE X
My Personal Representative and Trustee shall have the following powers in addition to those vested
in them by law and by other provisions of my Will applicable to all property, whether principal or income,
including property held for minors, exercisable without court approval and effective unfil actual distribution
of all property:
A. To have full authority to deal with any business interest as freely as I might in my lifetime.
B. To make distribution in cash or in kind, or partly in cash and partly in kind, and in such
manner as they may determine.
C. To retain any or all of the assets of my estate, real or personal, without restricfion to
investments authorized for Pennsylvania fiduciaries, as they deem proper, without regard to
any principle of diversification or risk.
D. To invest in al] forms of property without restriction to investments authorized for
Pennsylvania fiduciaries, as they deem proper, without regard to any principle of
diversification or risk.
E. To sell at public or private sale, to exchange, or to lease for any period of time any real or
personal property and to give options for sales, exchanges or leases, for such prices and
upon such terms or conditions as they deem proper.
F. To allocate receipts and expenses to principal or income or partly to each as they from time
to time think proper.
G. To borrow from or to sell to my Trustee even though such Trustee may be my personal
7
representarive.
H. To compromise any claim or controversy.
ARTICLE XI
I name, constitute and appoint DAUPHIN DEPOSTT BANK AND TRUST COMPANY, Trustee
of any Trust created by me in this my Last Will.
ARTICLE XII
I name, constitute and appoint my wife, MARY A. BRADER, Executrix of this my Last Will and
Testament. In the event my wife, MARY A. BRADER, fails to qualify of ceases to so act, I name,
constitute and appoint my son, STEVEN R. BRADER, Alternate-Executor to complete the administration
of my Estate. Should my son, STEVEN R. BRADER, also fail to qualify or cease to so act I name,
consfitute and appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY Alternate-Executor to
complete the administration of my estate. I direct that no fiduciary appointed herein shall be required to
past bond for the faithful administraton of the duties required in any jurisdiction.
8
WITNESS WnHn~E~REO''F, I have hereunto set my hand and seal to this mmy~Last Will and
Testament, this~~l~day of ~`~-~th-= ,1997.
! Gam'' /j~2~Z~liy (SEAL)
ROBERT A. BRADER
SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and for
his Last Will and Testament, in the presence of us, who at his request, in his presence and in the presence of
each other, have hereunto subscribed our names as witnesses.
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ACIQVOWI.EDGMEIVT
COMMONWEALTH OF PENNSYLVANIA ,
SS
COUNTY OF CUMBERLAND
We, ROBERT A. BRADER, CD/~Illi1/d CQ. Yi~~f,QSand S/{~.L`t~ ~. /~,42~Dy
the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed
and executed the instnuent as his Last Will and that he had signed willingly and that he executed it as his
free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and
hearing of the Testator, signed the Will as witness and that to the best of his/her lmowledge the Testator was
at that time eighteen years of age or older, of sound mind and under no constraint or undue influence.
~~ Gfi ~ ~iirt.~.Cy,/
ROB!E~RT~ A. BRADER
L!.MiFi"/~ ~ ~~
Witness ~
Witriess~ ~
Subscribed, sworn to and aclmowledged before me by ROBERT A. BRADER, Testator, and
f'DYMIlAfI~ ~ {Mi~~25 and ~5"fh14' R a1/~}2ll/ ,
witnesses, this /s.3' day of (a/.eCA~n~-(,~P..L, , 1997.
~~- -[~-GU~Lc-0..a
Notary Publ'
NINA UNE DAUTAr S ^N Lary Public
LemoyneBoro. CumberiandCounry
M Commission Fx fires Oct. 31,1998
r~lomber PennsylvanlaAssociafion of Notaries
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IN RE: ESTATE OF ROBERT A. BRADER, IN THE COURT OF COMMON PLEAS OF
Late of±he Borough of New Cumberland CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
• NO. 21-08-0895
PETITION TO APPROVE TERMINATION OF A TRUST
To the Ilonorable Judges of the Orphans' Court Division:
Petitioners, Mary A. Brader and Steven R. Brader, through their counsel, Johnson,
Duffie, Stewart & Weidner, respectfully state the following in support of this Petition to Approve
Termination of a Trust:
Petitioners are Mary A. Grader and Steven R. Brader, adult individuals who reside
at 2 Center Drive, Camp Hill, Pennsylvania 17011.
2. Robert A. Brader ("Decedent"), died on July 17, 2008, survived by his wife,
Petitioner Mary A. Erader, and his son, Petitioner Steven R. Brader.
c~ o
3. On September 3
2008
the Register of Wills a
ointed Steve
R
B E ~_
,
,
pp
n
.
xect~r
~ m
m-,-n -,:~ .
-.~,,
'
,
Cp
of Decedent's Will dated December 1
1997
a copy of which is attached as Exhibit~~ t i
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4. Article IV of Decedent's Will directs the distribution of the residue of the estate to
a Trustee of a Trust which requires the payment of income (and so much of principal as is
necessary for her support) to Petitioner, Mary A. Brader, for the rest of her life, and at her death,
the Trust estate is to be distributed to Decedent's son, Steven R. Brader.
5. The Trust is a "credit by-pass" trust designed to minimize federal estate taxes.
6. Since the date of the execution of Decedent's Will in 1997, the federal estate tax
]aw has been amended, and the tax savings purpose for which the credit by-pass Trust was
originally created ne longer exists.
7. The residue of the Decedent's Estate available to fund the Trust is approximately
$450,000.00, subject to payment of the applicable debts, liabilities, expenses and costs of
administration.
8. Petitioner Mary A. Brader is the Current Beneficiary, and Steven R. Brader is the
Qualified Beneficiary of the Trust under §7723 of the Uniform Trust Code, 20 Pa. C.S.A. §7701
et seq. ("Code").
9. Pursuant to §7740.1(b) of the Code, the funding of the Trust is not necessary to
reduce federal estate taxes, a material purpose of the Trust.
2
10. Pursuant to §7740.2 of the Code the change in the federal estate tax law
constitutes a circumstance arising after the execution of Decedent's Will, not anticipated by the
Decedent.
11. Manufacturers and Traders Trust Company, successor to Dauphin Deposit Bank
and'Ihzst Company, is the Trustee appointed in Decedent's will.
12. Manufacturers and Traders Trust Company has renounced its right to serve as
Trustee and consents to the termination of the Trust, which Renunciation and Consent is attached
as Exhibit B.
13. Pursuant to § 7740.1(c), your Petitioners and beneficiaries of the Trust have
agreed that upon approval of this Petition, the assets otherwise distributable to the Trustee shall
be distributed directly to Mary A. Brader, Decedent's surviving spouse and the Current
Beneficiary, free of Trust.
3
WHEREFORE, your Petitioners respectfully request this Honorab]e Court to enter a
decree directing that the Trust under Article IV of Decedent's Will be disregarded and the
residuary assets of the Decedent's estate be distributed to Mary A. Brader, Decedent's surviving
spouse and Current Beneficiary.
Respectfully submitted
JOHNSON, DUFFIE, STEWART & WEIDNER
Edmund G. Myers
I.D. No. 20558
301 Market Street
P.O. Box 109
Lemoyne, PA 17043
(717)761-4540
Attorney for Petitioner
353290v3
4
VERIFICATION
The undersigned, verifies that the statements made in the foregoing Petition are true and
correct and that false statements may subject the undersigned to the penalties of 18 Pa. C.S.
§4804.
Date: 2~ ~~ ~~1 '~~1 _ A:~ ~'--'.
Steven R. Brader
VERIFICATION
The undersigned, verifies that the statements made in the foregoing Petition are true and
correct and that false statements may subject the undersigned to the penalties of 18 Pa. C.S.
§4804.
Mary A. Brader
IN RE: ESTATE OF ROBEKT A. BRADER,
Late of the Borough of New Cumberland
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO.21-08-0895
RENUNCIATION AND CONSENT
OF MANUFACTURERS
AND TRADERS TRUST COMPANY
Manufacturers and Traders Trust Company, successor to the Dauphin Deposit Bank and
Trust Company, Trustee of the Trust created in Article IV of the Will of Robert A. Brader dated
December 1, 199'7, renounces it right to serve as Trustee and consents to the relief requested in
the Petition to Approve Termination of a Trust.
IN WITNESS WHEREOF, the undersigned has caused these presents to be duly
executed on this ~~o*~~ day of_ JKtiitdltfu , 2009.
MANUFACTURERS AND
TRADERS TRUST COMPANY:
BY~ ~.7~~~~'t~_
Name: JRn>~ r. l'Ilir?7~t:
Title: UiC[ ~~?~~`>117~a~ f
:354033
~6'.fy `', I ~nr,I
1._u I aJ`.iw~p/.
IN RE: ESTATE OF ROBERT A. BRADER,
Late of the Borough of New Cumberland
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-08-0895
DECREE
AND NOW, this °~~ day of _ J , 2009, upon consideration
of the Petition to Approve Termination of the Trust and the Consent of the Trustee,
It is hereby ORDERED and DECREED that the Trust under Article IV of Decedent's
Will :;hall be disregarded and the assets of the estate otherwise available to fund the Trust shall
be distributed, free of trust, directly to MARY A. BRADER, Decedent's surviving spouse and
Current Beneficiary.
By the~ourt:
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.. :'i U4_ ...ANY .'1 .l...Li l'iFu~e n~
in Tastin~ony wherot, I hereunto
set my hand and the seal
of s/aaid Court at Cad'rsle, PA
This -! day of_Fe 20~ 9
Gtark of the hans Gourt
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TOHNSON
l
~UFFIE
March 31, 2009
Register of Wills Office
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
\ieii>sA Nr.ni. Gaeae'r
1loitr¢'r J1. 1tiu.rra
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;1~orr.~c C Dnii.ai:,~
OF COUNSEL
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RE: Estate of Robert A. Brader
Date of Death: July 17, 2008
Your File No.. 21-2008-0895
Our File No. 2824-2
Dear Register:
Enclosed for filing please find the following documents for the above referenced decedent:
1. 2 Original PA Inheritance Tax Returns. There is no tax due. This is a Spousal Estate.
2. Inventory
3. One (1) copy of Page 1 of the Pa Inheritance tax return, which we ask that you time-stamp and
return to us in the enclosed envelope.
4. Two (2) copies of Page 1 of the Inventory, which we ask that you time-stamp and return to us in the
enclosed envelope.
5. Our check in the amount of $30.00 attached to this correspondence, representing the filing fee for the
Inheritance Tax Return and Inventory.
Should you have any questions, please do not hesitate to contact our office. Thank you for you
Very tmly yours,
OHNSON,~~I,IFFI~, STEWA~ ER
/ ies~men
Estate Administration Paralegal
Enc.
c: Steven R. Brader, Executor
:362043
Sill AIaGKIiT STRI:rT I?O. ROV109 LP.VOl~I PI:A~1'1i1S1'51,1171115-0109
Il1RF.lUSR.('0~11 il57fiLd5~lU F:A.A. ~177GI.Sf1G 4IAll.@ID514.COh1
JOHNSON, DUFFLE, STEWART & WEIDNER, P. C.