HomeMy WebLinkAbout04-0455 Register of Wills of Cumberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of Gerald J. Boarman
also known as Gerald Boarman, Deceased
No. qs.5
Social Security No. 307-38-7112
Petitioner(s), who is/are 18 years of age or older apply(ies) for:
COMPLETE "A" OR "B" BELOW:)
[] A. Probate and Grant of Letters and aver that Petitioner(s) is the executrix named in the Last Will of the
Decedent, dated September 15, 1995 and codicil(s) dated June 15, 1998
State relevant circumstances, e.g., renunciation, death of executor, etc.
Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents
offered for probate; was not the victim of a killing and was never adjudicated incompetent:
[] B. Grant of Letters of Administration
(c.t.a., d.b.n.c.t.a.: p~ndente lite; durante absentia; durante minodtate)
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following
spouse (if any) and heirs:
Name Relationship Re~fd~nce:~ . c:~ ?: I
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in Brevard County, Florida, with his last family or principal residence
at 192 Coach Club Drive, Titusville, Florida 32780
(list street, number and municipality)
Decedent, then 63 years of age, died March 11, 2004, at Orlando Reqional Medical Center, Orlando, Florida
(Locatmn)
Decedent 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 ............................................ $ -0-
(If not domiciled in PA) Personal property in County ...................................................... $ -0-
Value of real estate in Pennsylvania ................................................................................................... $ 325,000
Total ........................................................................................................................ $
Real Estate situat~"~'as follows: '4717 Gettysbur.q Road, Mechanicsbur.q, Cumberland County, PA 17050
Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and
the grant of letters in the appropriate form to the undersigned:
/ Signature Typed or printed name and residence I
('--~-~,~ '~. ~..~-'/-Z.,~..~.~,z Susan M. Boarman
192 Coach Club Drive
Titusville, FL 32780
Form RW-1 Page 1 of 2 (Dauphin County - Rev. 9/92)
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
COHMONgEALTH OF PENNSYLVANIA c~, DEPARTMENT OF REVENUE
ROTZCE OF NONRESIDENT INHERITANCE
TAX APPRAISEXENT~ ALLORARCE OR
DISALLORANCE OF DEDUCTIONS,
AND ASSESSRENT OF TAX
~].~ . DATE 10-19-2004
ii ' ~TATE OF BOARMAN
DATE OF DEATH
$401 N FRONT ST
P 0 BOX 5950
HBG PA 17110
FILE NUMBER 99 04-0592
~,~O..~I~Y NON-RESZDENT~=~-
ACN 101
Amount Rem'itt®d
GERALD J
MAKE CHECK PAYABLE AND RENZT PAYHENT TO:
PA DEPARTHENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
CUT ALONG THIS LZNE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-S37 EX AFP (01-03) NOTICE OF NONRESZDENT INHERITANCE TAX APPRAZSENENT, ALLONANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX
ESTATE OF BOARMAN GERALD J FILE NO. 99 04-0592 ACNIO1 DATE 10-19-2004
TAX COHPUTATZON BETHOD ELECTED: (X) FLAT RATE ( ) PROPORTIONATE
TAX RETURN NAS: (X) ACCEPTED AS FTLED ( ) CHANGED
RESERVATION CONCERNZNG FUTURE INTEREST ' SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGZNAL RETURN
1. Rem1Es~mte (Schedule A) (1)
2. Stocks mnd Bonds (Schedule B) (2)
$. Closely Hold Stock/Pmrtnershtp Interest (Schedule C) ($)
~. Hortgages/Notas Receivable (Schedule D) (~)
S. Cash/Bank DePosits/Hlsc. Personal Prop®rty (Schedule E) (S).
6. Jo/ntly Owned Proflert¥ (Schedule F) (6).
7, Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEHPTIONS:
9. Funeral Exp~flses/Adm. Costs/Hlsc. Expanses (Schedule H) (9)
10, Debts/Bortgega LIabAlit/as/Llens (Schedule Z) (10)
11. Total D~duotAons
12. N~t Value of Tax Return
$25,000.00
.00
.00
.00
.00
.00
.00
(8)
NOTE: To insure proper
cred/t to your account,
submAt the upper portion
of this form with your
tax payment.
315,000.00
.00
$25~000.00
~25~000.00
.00
.00
.00
(11)
(12)
(15)
(1~)
NOTE:
If an assessment was issued previously, lines 1~, 15 and/er 16, 17, 18 and 19 w111
re~lect ~igures that include the total o~ ALL returns assessed to date.
ASSESSNENT OF TAX:
15. Amount of L/ne 1~ at Spousal rate (IS)
16. Amount of LAne 1~ tmxable at L/heal/Class A rite (16}
17. Amount of LAms Xq et Sibling rata (17)
19. Pr/nc/piX TBx ~e (19)
TAX CREDITS ~
PAYHENT RECEXPT DXSCOUNT re) AHOUNT PAXD
DATE ~ER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT ~
BALANCE OF TAX ~UEI
INTER~ST AN~ PEN.
TOTAL DU~
.00 x O0 .00
.00 x 045 = .00
.00 x 12 .00
.00 x 15 .00
ZF PAID AFTER DATE ZNDXCATED~ SEE REVERSE
FOR CALCULATION OF ADDZTZONAL INTEREST.
.00
.00
.00
.00
.00
TF TOTAL DUE ZS REFLECTED AS A "CREDIT' (CR)~ YOU BAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORN FOR ZNSTRUCTZONS. )
REV-1737-2 EX + (9-002
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT
SCHEDULE A, PART 1
REAL ESTATE
IN PENNSYLVANIA
ESTATE OF
Gerald J. Boatman
:; FILENUMBER :
Part 1 must include all real property owned by the decedent individually or as a tenantJt~/poJ't'F~e~ v~ a~j)tt)e~rty(ies) having its
situs in Pennsylvania. Property which is o nt y-owned w th r ght of survivorship should-We di~fldse8-6n $cf~e~'fdi~ F. All real estate
must be reported at fair market value which is defined as the price at which property would be exchanged between a willing buyer and
a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
NUMBER DESCRIPTION {~,l~l'~"i~', ; ~ , i ~ VALUE AT DATE OF DF~TH
1. Undivided one-half (1/2 interest as a tenant-in-common in warehouse property at 4717 Gettysburg Road,
Mechanicsburg, Cumberland County, Pennsylvania situate on five (5) acre tract of land. Value based on
the sale price of Six Hundred and Fifty Thousand {$650,000) Dollars for the entire property on May 13, 2004.
325,000.00
PART I TOTAL
$ 325,000.00
PART 2 TOTAL
Proportionate Method Only from reverse side $ 0.00
TOTAl. (Also enter on line 1, Recapitulation) $ 325,000.00
(If more space is needed, insert additional sheets of the same size)
Commonwealth of Pennsylvania
County of
Oath of Personal Representative
The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are
true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of
the Decedent, Petitioner(s) will well and truly administer the estate according to law.
Sworn to and affirmed and subscribed
before me this [ ~._-W~ day of
May ,2004.
DECREE OF REGISTER
Estate of Gerald J. Boarman , Deceased
also known as Gerald Boarman
Social Security No.: 307-38-7112
No. 0d- L-iS
Date of Death March 11, 2004
AND NOW, ~"~.C~,o. [9._ ,2004, in consideration
of the Petition on the reverse siel~ hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters [] Testamentary [] of Administration
(c.t.a,; d.b.n.c.t,; pendente lite; durante absentia; durante rninontate)
are hereby granted to Susan M. Boarman
in the above estate and that the instrument(s), if any, dated September 15, 1995 and June 15, 1998
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
Letters .................................. $
Short Certificate(s) ....... ~ ....... $
Renunciation ........................ $
Affidavit ( ) ......................... $
Extra Pages ( ) .................. $
Codicil .................................. $
JCP Fee ...............................
Inventory & Tax Forms ........ $
Other .................................... $
TOTAL ....................
Attorney:
I.D. No.:
Address:
Telephone:
DATE FILED:
Howell C. Mett~
7217
3401 North Front Street
Harrisburg, PA 17110-0950
717-232-5000
Form RW-1 Page 2 of 2 (Dauphin County - Rev. 9~92)
397619vl
AUTHENTICATION CASE NUMBER STYLE
CERTIFICATE E5 Tg Tg ~ F
STATE OF FLORIDA, COUNTY OF BREVARD
I, Scott Ellis, Clerk of the Circuit Court, in and for Brevard County, Flodda, which is a court of record, having a seal, hereby certify, that by law,
I have the custody of said seal and all the records, books, documents, and papers of or pertaining to said Eighteenth Judioial Circuit Court, Brevard
County, Florida.
That the papers hereto annexed, except those documents sealed by the court or by a specific statutory provision, are true copies of papers
appertaining to said court, and on file and of record in the office of the clerk of said court.
That I have compared the foregoing copies with the odginal on file in the office of the clerk of said court, that the same contains a full, true and
correct transcript there from and of the whole of such odginal record.
SCO~ ELLIS ~~ ~__~ DATE
CLERK OF COURTS
BREVARD COUNTY, FLORIDA
STATE OF FLORIDA, COUNTY OF BREVARD
I,
County, Flodda, hereby certify that Scott Ellis, whose signature is affixe~°ne of the Judges of the Eighteenth Judicial Circuit Court, in and for Brsvard
to the above certificate, is the Clerk of the Circuit Court in and for Brevard
County, Florida, is the proper certifying officer of said court and has by the law the custody of the seal, and all records, books, documents and papers of
or appertaining to said court, and said certificate is in due form as used in this state and that his signature thereto is genuine.
EIGHTEENTH JUDICIAL DATE
BREVARD COUNTY, FLORIDA
STATE OF FLORIDA, COUNTY OF BREVARD / '
I, Scott Ellis, Clerk of the Circuit Court in and for Brevard County, Florida,which is a court of record, having a seal, hereby certify that
Honorable , whose name is subscribed to the above certificate of qualification, was at the date
thereof a Judge of the Circuit Court of the State of Florida, in and for Brevard County, duly elected and qualified; I further certify that the signature
attached to said certificate is genuine and that said certificate is executed according to the laws of the State of Florida.
sco.,.us
CLERK OF COURTS ·
BREVARD COUNTY, FLORIDA
DOCUMENTS ATTACHED: (This certificate applies only to those'~'6cu~en~' indicated below)
! - ! -
· ,~
_LAW 778
Rev. 10/2003)
IN THE CIRCUIT COURT IN AND FOR
BREVARD COUNTY, FLORIDA
PROBATE DIVISION
FILE NO:
IN RE: ESTATE OF
GERALD J. BOARMAN, a/k/a
GERALD BOARMAN,
Decedent. .~'
PETITION FOR ADMINISTRATION
(testate Florida resident -- single petitioner)
Petitioner, SUSAN M. BOARMAN, alleges:
1. Petitioner has an interest in the above estate as she is the person named as
Personal Representative in the decedent's Last Will and Testament. Petitioner's residence
address is 192 Coach Club Drive, Titusville, Florida 32780, and the name and office
address of petitioner's attorney are set forth at the end of this petition.
2. Decedent, GERALD J. BOARMAN, also known as GERALD BOARMAN,
whose last known address was 192 Coach Club Drive, Titusville, Florida 32780, and, if
known, whose age was 6~years of age, and whose social security number is 307-38-7112,
died on March 11, 2004~, at the Orlando Regional Medical Center, Orlando, Florida, and
on the date of death decedent was domiciled in Brevard~ounty, Florida.
3. So far as is known, the names of the beneficiaries of this estate and of the
decedent's surviving spouse, if any, their addresses and relationship to decedent, and the
dates of birth of any who are minors, are:
NAME/ADDRESS
Susan M. Boarman
192 Coach Club Drive
Titusville, Florida 32780
RELATIONSHIP
Spouse ''~
Page 1 of 3
DATE OF BIRTH (if Minor)
sui juris
Susan M. Boarman, Trustee
Gerald J. Boarman Testamentary Credit Shelter Trust
under Will dated September 15, 1995
192 Coach Club Drive
Titusville, Florida 32780
Jeffrey M. Boarman
1740 Adeline Drive
Mechanicsburg, PA 17050
Michael C. Boarman
11 Northwatch Lane
Mechanicsburg, PA 17050
Daniel M. Boarman
1 Longwood Drive
Mechanicsburg, PA 17050
son sui juris
son sui juris
son sui juris
4. Venue of this proceeding is in this county because decedent was a resident
of Brevard County, Florida.
5. SUSAN M. BOARMAN, whose address is 192 Coach Club Drive, Titusville,
Florida 32780 and who is qualified under the laws of the State of Florida to serve as
personal representative of the decedent's estate is entitled to preference in appointment
as personal representative because she is the person nominated to serve as personal
representative in the decedent's Last Will and Testament.
The nature and approximate value of the assets in this estate will exceed
$75,OOO.OO.
7.
8.
This estate will be required to file a federal estate tax return.
The original of decedent's last will, dated September 15, 1995,~ubscribed
by Howell C. Mette, Janet M. Howell, and Roxandra M. Evans,,~s the subscribing and
attesting witnesses and the Codicil to Will, dated June 15, 1998, subscribed by Howell C.
Mette and Janet M. Howell, as the subscribing and attesting witnesses accompanies this
petition.
9. Petitioner is unaware of any unrevoked will or codicil of decedent other than
as set forth in paragraph 8.
Page 2 of 3
Petitioner requests that the decedent's will be admitted to probate and that SUSAN
M. BOARMAN be appointed personal representative of the estate of the decedent.
Under penalties of perjury, I declare that I have read the foregoing, and the facts
alleged are true, to the best of my knowledge and belief.
Signed on this \ ~-'~"-- day of April, 2004.
CHARLES i/A~~'''/''~
NASH, ESQUIRE
Florida Bar No. 296619
FRESE, NASH & HANSEN, P.A.
Attorneys for Petitioner
930 South Harbor City Blvd., Suite 505
Melbourne, Florida 32901
(321) 984-3300
SOS~N M. BOARMAN
Petitioner
Page 3 of 3
OF
GERALD J. BOARMAN
I, GERALD J. BOARMAN, of Hampden Township, Cui~t~efland ~
County, Pennsylvania, do make, publish and declare this to be my ~st Will a~
Testament, hereby revoking all Wills and Codicils by me at any ti tn~ made.~a°
ITEM I: I direct that all inheritance and esta~ce
taxes becoming due by reason of my death, whether payable by my estate orr~y
any recipient of any property, shall be paid by the Executor out of the residue of
my estate, as an expense and cost of administration of my estate. The Executor
shall have no duty or obligation to obtain reimbursement for any such tax so paid,
even though on proceeds of insurance or other property not passing under this
Will.
ITEM II: I direct the Executor to pay the expenses
of my last illness and funeral expenses from the residue of my estate as an
expense and cost of administration of my estate.
ITEM III: I specifically decline to exercise the
Power of Appointment contained in the Last Will and Testament of my wife,
SUSAN M. BOARMAN.
ITEM IV: If I die before my wife, SUSAN M.
BOARMAN, I give to her all of my household furniture and furnishings., books,
Page 1
pictures, jewelry, silverware, automobiles, wearing apparel' and all other articles of
household or personal use or adornment and all policies of insurance thereon. If I
do not die before my wife, I make this gift to my children living at the time of my
death, to be divided among them as they shall agree. Should there be no
agreement, the Executor shall divide this property among them in as nearly equal
portions as the Executor, in the sole discretion of the Executor, deems appropriate,
having due regard to the personal preferences of my children.
ITEM V: I give the residue of my estate, not
disposed of in the preceding portions of this Will, to my wife, SUSAN M.
BOARMAN, as Trustee (hereinafter collectively referred to as "Trustee"), IN
TRUST, to be divided into two parts, each of which shall constitute separate trust
funds to be known as "Trust A" and "Trust B".
Page
"Trust A": "Trust A" shall consist of a fraction of my
residuary estate. The numerator shall be a sum equal to the largest
amount that can pass free of Federal estate tax under my Will by
reason of the unified credit and the state death tax credit (provided
that the use of this credit does not require an increase in state death
taxes) allowable to my estate but no other credit and after taking
account of dispositions under other items of this Will and property
passing outside of this Will which do not qualify for the marital or
charitable deduction and after taking account of charges to principal
that are not allowed as deductions in computing my Federal estate
tax. The denominator shall be the value of my residuary estate. For
purposes of establishing this fraction, the values finally fixed in the
Federal estate tax proceeding relating to my estate shall be used. I
recognize that the numerator of this fraction may be zero (0), in which
case no property shall pass to "Trust A". I also recognize that the
numerator may be affected by the action of the Executor in exercising
certain tax elections.
"Trust B": "Trust B" shall consist of the balance of
my residuary estate not placed in "Trust A".
ITEM VI:
"Trust A":
The following provisions shall apply to
(a) The Trustee shall pay to or for the benefit of my wife,
SUSAN M. BOARMAN, all of the net income of this Trust in convenient
installments not less frequently than .annually and so much of the principal
of this Trust as may be necessary in the sole discretion of the Trustee for
the proper support, maintenance and medical care of my wife.
(b) Upon the death of my wife, or upon my death if she predeceases
me, the sum of ONE HUNDRED THOUSAND ($100,000) DOLLARS shall
be paid to the WORLD CHRISTIAN MONETARY FUND to be maintained
as an endowment fund, the income to be paid for the following uses and
purposes:
(1) One-half (½) of said income shall be used for international
disaster relief.
Page 3
(2) One-half (lA) of said income shall be used to provide for
educational scholarships to enable students to attend Christian Bible
Schools as follows:
(i) Twenty-five (25%) per centum of such scholarship
expenditure shall be made for the benefit of students from the
Republic of the Philippines and eastern European countries.
(ii) Seventy-five (75%) per centum of such scholarship
expenditure shall be for the benefit of students attending Regent
University, Virginia Beach, Virginia.
The then remaining principal of this Trust shall be distributed to such of my
issue other than my son, GERALD J. BOARMAN, II, and his issue in such
amounts and in such estates, in trust or otherwise, as my wife shall appoint
making specific reference to this power of appointment in her Will or by
written instrument executed during her lifetime, either before or after my
death.
(c) If my wife predeceases me, or ff I have predeceased my wife and
upon the death of my wife the above power of appointment is for any reason
not validly exercised in whole or in part, such portion or all of the remaining
principal of this Trust as shall have not been validly appointed shall be
distributed in equal shares to my sons, JEFFREY M. BOARMAN,
MICHAEL C. BOARMAN, and DANIEL M. BOARMAN. If any of said sons
is not then living, his share shall be distributed to his then living issue, per
stirpes.
"Trust B":
Page 4
ITEM VII:
The following provisions shall apply to
(a) Trustee shall, beginning at my death, pay over the net
income in convenient, at least quarterly installments to my wife,
SUSAN M. BOARMAN, during her lifetime. The Trustee shall also,
from time to time, pay to my wife, SUSAN M. BOARMAN, so much of
the principal of this Trust as the Trustee deems necessary for the
proper support, maintenance and medical care of my wife.
(b) Upon the death of my wife, the Trustee shall pay all
accrued income and all income accumulated but undistributed to the
estate of my deceased wife. The Trustee shall thereafter transfer the
principal of this Trust to "Trust A" to be held, administered and
distributed in accordance with the provisions of ITEM VI of this Will.
(c) If my wife should not survive me, the provisions of "Trust
B" shall be void. The part of my estate which would have constituted
"Trust B" shall be added to "Trust A" to be disposed of in accordance
with ITEM VI of this Will.
(d) The Executor is authorized in the Executor's exclusive and
unrestricted discretion to determine whether to elect (under Section
2056(b)(7) of the Internal Revenue Code of 1986 as amended, or any
corresponding provision of the Federal estate law), to qualify all, none
or a fraction of "Trust B" for the Federal estate tax marital deduction.
The Executor's decision with respect to this election shall be binding
upon all persons. Only property which is fully eligible for the marital
deduction under Federal estate tax law shall be assigned to this Trust.
Notwithstanding anything to the contrary contained in this Will, the
Trustee shall not retain or invest any property which i/o~ beco~s
Page 5
unproductive. Notwithstanding the provisions of subparagraph (b) of
this Item, the Trustee shall promptly pay to the Executor of my wife's
estate, out of the principal of this Trust, upon the death of my wife, an
amount equal to the estate, inheritance, transfer, succession and other
death taxes ("death taxes"), Federal, state and other, payable by
reason of the inclusion of the value of Trust property in my wife's
estate. This payment shall equal the amount by which (1) the total of
the death taxes paid by my wife's estate exceeds (2) the total of the
death taxes which would have been payable if the value of the Trust
property had not been included in her estate. My wife's Executor shall
determine the amount payable, and the determination shall be final.
The determination of the amount due shall be based upon values as
finally determined for Federal estate tax purposes in my wife's estate.
After payment of the amount determined to be due hereunder, the
Trustee shall be discharged from any further liability with respect to
payment. My wife may waive her estate's right to payment under this
subparagraph by Will, executed after my death, in which she
specifically refers to this right.
ITEM VIII: No part of the income or principal of any Trust
created by this Will shall be subject to attachment, levy or seizure by any creditor,
spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to
his or her actual receipt of income or principal distributed. The Trustee shall pay
the net income and the principal to the beneficiaries specified by me, as their
interests may appear, without regard to any attempted anticipation, pledging or
assignment, and without regard to any claim or attempted levy, attachment,
seizure or other process against the beneficiary.
Page 6
ITEM IX: The Executor and the Trustee shall each
possess the following powers, each of which may be exercised in a fiduciary
capacity only:
(a) To retain any investments I have at my death, including
specifically those consisting of stock of any bank even if I have named
that bank as the Executor or Trustee.
(b) To vary investments, and to invest in bonds, stocks, notes,
real estate mortgages or other securities or in other property, real or
personal, without being restricted to so-called "legal investments", and
without being limited by any statute or rule of law regarding
investments by fiduciaries.
(c) In order to divide the principal of a Trust or for any other
purpose, including final distributions, the Executor and Trustee are
authorized to divide and distribute personal property and real
property, partly or wholly in kind, and to allocate specific assets
among beneficiaries and Trusts so long as the total market value of
each share is not affected by the division, distribution or allocation in
kind. The Executor and Trustee are each authorized to make, join in
and consummate partitions of lands, voluntarily or involuntarily,
including giving of mutual deeds, or other obligations, with as wide
powers as an individual owner in fee simple.
(d) To sell either at public or private sale real and personal
property severally or in conjunction with other persons, and to
consummate sale(s) by deed(s) or other instrument(s) to the
Page7
purchaser(s), cOnveying a fee simple rifle. No purchaser shall be
obligated to see to the application of the purchase money or to make
inquiry into the validity of any sale(s). The Executor and Trustee are
authorized to execute, acknowledge and deliver deeds, assignments,
options or other writings as necessary or convenient to any of the
power conferred upon the Executor and Trustee.
(e) To mortgage real estate, and to make leases of real estate.
(f) To borrow money from any person, including the Executor
or Trustee, to pay indebtedness of mine or of my estate, expenses of
administration or inheritance, legacy, estate and other taxes, and to
assign and pledge assets of my estate .or any Trust established by this
Will. This paragraph shall not be construed to authorize borrowing
from "Trust B".
(g) To pay all costs, taxes, expenses and charges in connection
with the administration of my estate or any Trust established under
this Will. If any death taxes are payable with respect to my estate,
these taxes shall be paid from "Trust A".
(h) To make distributions of income and of principal to the
proper beneficiaries, during the administration of my estate, with or
without court order, in such manner and in such amounts as the
Executor deems prudent and appropriate.
Page 8
(i) To vote shares of stock which form a part of my estate or
any Trust established under this Will, and to exercise all the powers
incident to the ownership of stock.
(j) To unite with other owners of property similar to property
in my estate to carry out plans for the reorganization of any company
whose securities form a part of my estate.
(k) To disclaim any interest in property which would devolve
to me or my estate by whatever means, including but not limited to
the following means: as beneficiary under a will, as an appointee
under the exercise of a power of appointment, as a person entitled to
take by intestacy, as a donee of an inter vivos transfer, and as a donee
under a third-party beneficiary contract.
(1) To prepare, execute and file tax returns of any type
required by applicable law, and to make all tax elections authorized by
law.
(m) To employ custodians of property, investment or business
advisors, accountants and attorneys as the Executor or Trustee deems
appropriate, and to compensate these persons from assets of my estate
or trust, without affecting the compensation to which the Executor and
Trustee are entitled.
(n) To divide any Trust created in this Will into two or more
separate Trusts so that inclusion ratio for purposes of the generation-
skipping transfer tax shall be either zero or one, in
Page 9
election under Section 2652(a)(3) of the Internal Revenue Code may be
made with respect to one of the separate Trusts, or for any other
reason.
ITEM X: If a beneficiary under the age of twenty-one
(21) years is entitled to receive assets under this Will, the Executor shall receive
those assets as Custodian for the beneficiary under the Pennsylvania Uniform
Transfers to Minors Act. The Custodian may receive and administer all assets
authorized by law, and shall have full authority as provided in the Pennsylvania
Uniform Transfers to Minors Act to use assets in the manner the Custodian deems
advisable for the best interests of the beneficiary.
ITEM XI: Any person, other than my wife, who has died
within thirty (30) days of my death, shall be deemed to have predeceased me. If
my wife and I die simultaneously, or under such circumstances that the order of
our deaths cannot be established by proof, my wife shall be deemed to have
survived me.
ITEM XII: I appoint my wife, SUSAN M. BOARMAN, to
be the Executrix, referred to in this Will as "Executor". In the event of her death,
inability or refusal to serve, I appoint HERSHEY TRUST COMPANY, Hershey,
Pennsylvania, to be the Executor. The Executor, Trustee and Guardian are
specifically relieved from the obligation of filing bond or entering security.
Page 10
IN WITNESS WHEREOF, I have set my hand and seal to this, my
Last Will and Testament, consisting of this and the preceding ten (10) pages, at
the end of each page of which I .have also set my~initials for greater security and
better identification this /,5-%ay of ~~,~'// 19 ~'~.-~
We, the undersigned, hereby certify that the foregoing Will was
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 and in his
presence and in the presence of each other, have hereunto set our hands and seals
the day and year first above written, and we certify that at the time of the
execution thereof, the said Testator was of sound and disposing mind and memory.
/~v~~2~~~(SEAL) Residing at ~)~)
(SEAL) Residing at
~:~¢~ ~' ~f~(SEAL) Residing at
42104 I
STATE Or FLORIDA, C-.OU;~TY_OE,,~Rr~VARD
to thC
0¥
GERALD J. BOARMAN
I, GERALD ,J. BOARMAN, of Hampden Township,'~umberland
r-r,I c~
County, Pennsylvania, the within named Testator, do hereby rr~e and publish
this Codicil to my Last Will and Testament, dated September 1~, 19915. .~.
I hereby modify said Last Will and Testament as follows:
ITEM I:
read as follows:
ITEM VI of said Last Will and Testament is amended to
"ITEM VI: The following provisions shall apply to
"Trust A':
(a) The Trustee shall pay to or for the benefit of my
wife, SUSAN M. BOARMAN, all of the net income of this Trust
in convenient installments not less frequently than annually
and so much of the principal of this Trust as may be necessary
for the proper support, maintenance and medical care of my
wife.
(b) Upon the death of my wife, or upon my death if
she predeceases me, the principal of this Trust shall be
distributed to such of my issue other than my son, GERALD J.
BOARMAN, II, and his issue in such amounts and in such
estates, in trust or otherwise, as my wife shall appoint making
specific reference to this power of appointment in her Will or
by written instrument executed during her lifetime, either
before or after my death.
(c) If my wife predeceases me, or if I have
predeceased my wife and upon the death of my wife the above
power of appointment is for any reason not validly exercised in
whole or in part, such portion or all of the remaining principal
of this Trust as shall have not been validly appointed shall be
distributed in equal shares to my sons, JEFFREY M.
BOARMAN, MICHAEL C. BOARMAN, and DANIEL M.
BOARMAN. If any of said sons is not then living, his share
shall be distributed to his then living issue, per stirpes.'
In all other respects I confirm and ratify my aforesaid Last Will and
Testament.
t~/day of I~SS WHEREOF,, 19~~'. ~~~.//~~~~LI~hav~9,e hereunto set. my hand and seal this
GIlleD J. BO~AN )
We, the undersigned, hereby certify that the foregoing Codicil was
signed, sealed, published and declared by the above-named Testator as and for a
-2-
Codicil to his Last Will and Testament, in the presence of each of us, who, at his
request and in his presence and in the presence of each other, have hereunto set
our hands and seals the day and year above written, and we certify that at the
time of the execution thereof, the said Testator was of sound and disposing mind
and memory.
~Jd~-~d~-~_f. fl .(SEAL) Residin~g at ~¢~{ ~~.~/~
145240 i - 3 -
IN THE CIRCUIT COURT IN AND FOR
BREVARD COUNTY, FLORIDA
PROBATE DIVISION
FILE NO: 05-2004-CP-019788-XXXX-XX
IN RE: ESTATE OF
Decedent.
GERALD J. BOARMAN, a/k/a .:: :~ ~
GERALD BOARMAN, ~ ~"~',
~ CL: ~ "~
'-~.' -~' r~
ORDER ADMITTING WILL AND CODICIL TO WILL TO PROBA~~ ~ ~
AND APPOINTING PERSONAL REPRESENTATIVF ~
The instruments presented to this court as the Last Will of GERALD J. BOARMAN, also
known as GERALD BOARMAN, deceased, and the Codicil to Will of GERALD J. BORMAN, also
known as GERALD BOARMAN, deceased, each having been established by the oath of
HOWELL C. METTE, a subscribing and attesting witness, as being the Last Will and the Codicil
to Will of the decedent, respectively, and no objection having been made to their probate, and the
court finding that the decedent died on March 11, 2004, and that SUSAN M. BOARMAN is
entitled and qualified to be personal representative, it is
ADJUDGED that the will dated September 15, 1995, and attested by Howell C. Mette,
Janet M. Howell, and Roxandra M, Evans, as subscribing and attesting witnesses, is admitted to
probate according to law as the last will of the decedent, and the Codicil to Will dated June 15,
1998, and attested by Howell C. Mette and Janet M. Howell, as subscribing and attesting
witnesses, is admitted to probate according to law as the Codicil to Will of the decedent; and it is
further
ADJUDGED that SUSAN M. BOARMAN is appointed personal representative of the
estate of the decedent, and that upon taking the prescribed oath, filing designation and
acceptance of resident agent, letters of administration shall be issued.
ORDEREDon ~/~d'~t. '*'~'7 ,2004.
!
,r~,~<, .....;,,..~ ...... ~ ..... ,~ .... ,[~ Circuit Judge
Conformed copy, to: °y2' ,,~;,~.:~:,,. . ~t~:;:. ,~'.~?z'~' ~.zr. ~.... ~-.'7~,-t ~':"~
Chiles I~ Nash,
IN THE CIRCUIT COURT IN AND FOR
BREVARD COUNTY, FLORIDA
PROBATE DIVISION
FILE NO: 05-2004-CP-019788-XXXX-XX
IN RE: ESTATE OF
GERALD J. BOARMAN, a/k/a
GERALD BOARMAN,
Decedent.
LETTERS OF ADMINISTRATION
(single personal representative)
TO ALL WHOM IT MAY CONCERN
WHEREAS, GERALD J. BOARMAN, also known as GERALD BOARMAN, a
resident of Brevard County, Florida died on March 11, 2004, owning assets in the State
of Florida, and
WHEREAS, susAM M. BOARMAN has been appointed personal representative
of the estate of the decedent and has performed all acts prerequisite to issuance of Letters
of Administration in the estate,
NOW, THEREFORE, I, the undersigned circuit judge, declare SUSAM M.
BOARMAN duly qualified under the laws of the State of Florida to act as personal
representative of the estate of GERALD J. BOARMAN, also known as GERALD
BOARMAN, deceased, with full power to administer the estate according to law; to ask,
demand, sue for, recover and receive the property of the decedent; to pay the debts of the
decedent as far as the assets of the estate will permit and the law directs; and to make
distribution of the estate according to law.
DONE AND ORDERED on this c~(f~-~ day of ~ ,2004.
Cumberland County - Register Of wills
Hanover and High Street
Carlisle, PA 17013
Phone: (717)240-6345
Date: 08/02/2004
METTE HOWELL C
P O BOX 5950
3401 N FRONT ST
HARRISBURG, PA
17110-0950
RE:
Estate of BOARMAN GERALD J
File Number: 2004-00455
Dear Sir/Madam:
It has come to my attention that you have not filed the
Certification of Notice Under Rule 5.7 (a) 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 ten (10) days after giving proper notice to the
beneficiaries and intestate heirs as required by subdivision
(a) of Rule 5.7, shall file with the Register of Wills or Clerk
of the Orphans' Court his/her Certification of Notice.
This filing will become delinquent on 08/22/2004
Your prompt attention to this matter will be appreciated.
Thank You.
cc:
File
Personal Representative(s)
Judge
Sincerely,
GLENDA FARNER STRASBA-JGH
Clerk of the Orphans' Court
Cumberland County - Register Of wills
Hanover and High Street
Carlisle, PA 17013
Phone: (717)240-6345
Date: 08/02/2004
BOAPdV~kN SUSAN M
192 COACH CLUB DRIVE
TITUSVILLE, FL 32780
RE:
Estate of BOARMAN GERALD J
File Number: 2004-00455
Dear Sir/Madam:
It has come to my attention that you have not filed the
Certification of Notice Under Rule 5.7 (a) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COIIRT 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 ten (10) days after giving proper notice to the
beneficiaries and intestate heirs as required by subdivision
(a) of Rule 5.7, shall file with the Register of wills or Clerk
of the Orphans' Court his/her Certification of Notice.
This filing will become delinquent on 08/22/2004
Your prompt attention to this matter will be appreciated.
Thank You.
CC:
File
Counsel
Judge
Sincerely,
METTE, EVANS & WOODSIDE
Mtp://www. mette.com
August 6, 2004
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
Re: Estate of Gerald J. Boatman
Dear Sir/Madam:
We enclose herewith for filing two copies each of the following Pennsylvania
Department of Revenue forms for the Estate of Gerald J. Boarman:
1. REV-1737-A, Inheritance Tax Return Nonresident Decedent.
Rev. 1737-1EX, Nonresident Decedent Affidavit of Domicile with
attachment, including Decedent's Will and Codicil thereto.
Sincerely,
Howell C. Mette
HCM/lmg
Enclosures
cc: Charles Nash, Esquire (w/encls.)
Susan M. Boarman
404394vl
FILE THIS RETURN WITH:
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-'1737-A
INHERITANCE TAX RETURN
OFFICIAl USE ONLY
NONRESIDENT DECEDENT cou,.coD
FILE NUMBER
9 9-O_w
NUUBER
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITf NUMBER
I-
Z Boarman, Gerald J. 307-38-7112
~UJ DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
UJ 03/11/2004 07/12/1940
I,U (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURI3Y NUMBER
C3 Boarman, Susan M. 307-42-4832
~oo
~-~1. Odginal Return
r~4. Umited Estate
r~6. Decedenl Died Testate (~tach
[~9. Litigation Proceeds Received
~]2. Supplemental Return
[~4a. Future interest Compromise (date of ~ath after 12-12-82)
[] 7. Decedent Maintained a Living Trust (~ c~py oITma)
~]10, Spousal Poverty Credit (da~e ~ ~e~t~ be~ ~2.3~-~1 and 1-1-g5)
[~3. Remainder Return (da~ o~ des~h p~or to 12-13~2}
[~]5. Federal Estate Tax Return Required
__ 8. Total Number of Safe Deposit Boxes
[~11. Election to tax under Sec. 9113(A) (~:~ s~ o)
NAME
Howell C. Metre
FIRM NAME 01Apf~:ab~)
Mette, Evans & Woodside
TELEPHONE NUMBER
(717) 232-5000
COMPLETE MAILING ADDRESS
3401 North Front Street
P. O. Box 5950
Harrisburg, PA 17110-0950
METHOD REFER TO METHOD OF COMPUTATION IN THE NONRESIDENT DECEDENT INSTRUCTION BOOKLET (REV-1736)
Check One: [] Flat Rate [] Proportionate (Complete Worksheet on Reverse Side)
325,000.00 OFFICIAL USE ONLY
UJ
~z
wO
ii1--~
1. Real Estate (ScheduleA) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship {3)
(Schedule C)
4. Mortgages & Notas Receivable (Schedule D) {4)
5. Cash, Sank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Proper~ (Schedule F) {6)
['~ Separete Silting Requested
7. tatar-Vivos Transfers & Miscellaneous Non-Probate Properly (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administredve Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductlcce (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequesta/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(ti)
325,000.00
(11)
{12)
325,000.00
(13)
325,000.00
(14)
0.00
SEE tNSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
x.0
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate x .0
17. Amount of Line 14 taxable at sibling rate x .12
18. Amount of Line 14 taxable at collateral rate x .15
19. Tax Due - Make check payabta to Commonwealth of PA
(15)
(15)
(17)
(18)
(19)
0.00
Decedent's Complete Address:
STREETADDRESS
192 Coach Club Drive
Tttusville
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. CreditsJPayrne~ts
A. Spousal Poverty Credit
B. Rior Payments
C. Discount
Total Credits (A+ B + C)
3. Interesl/Penalb/if a pplicabid
D. Interest
E. Penally
Total interesifPenally ( D + E )
4. if Line 2 is greatar than Line I + Line 3, enter the difference.
This is the OVERPAYMENT.
Check box on Page I Line 20 to request a refund
5. If Une 1 + Line 3 is greater than Ure 2, enter the dgference.
This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Une 5 + SA. This is the BALANCE DUE.
-0-
(1)
-0-
(2)
(3) -0-
(4) -0-
(5) -0-
(sA) -O-
(5B) -0-
I S?A~ Florida I ziP 32780
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN 'X" IN THE APPROPRIATE
BLOCKS IF THE PROPORTIONATE METHOD IS ELECTED OR IF PENNSYLVANIA REALTY OR
TANGIBLE PERSONAL PROPERTY LOCATED IN PENNSYLVANIA WAS TRANSFERRED
WITHIN ONE YEAR OF THE DEATH OF THE DECEDENT.
1. Did decedent make a l~'anster aed: Yes No
a. mtein the use or income of the property tmnofemed; .............................................................. [] []
b. retain file fight te designate who shofl use the properly ~nsferred or its income; ................ [] []
c. retain a reversionary intelest; or .............................................................................................. [] []
d. receive the promise for life of either poyments, benefits or care? .......................................... [] []
2. If death occurred alter December 12, 1982, did decedent transfer pragaly within one year
of death without receiviag adequate considerafion? .................................................................... [] []
3. Did decedent own an "in trust for' or payable upon death bank account or securi~ at his
4. Did decedent own an individual Retirement Account, annuity, or other non-prd~ate Ixof~ly
which conteins a benefidary designagon? .......................................................................... [] []
IF THE ANSWER ?0 ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND
FILE IT AS PART OF THE RETURN.
.RF P ERSO..~I. RESPOI'J~ BLE FOR FILING RETURN ~ DATE
~DRE~
~. O. Sox 5950, ~a~sbu~g, ~A
PROPORTIONATE METHOD WORKSHEET
1. Total Pennsylvania real p¢operly aed tangible porsor~al
property located in Pen~yfvania ................................................ (1)
2. Total gmss assets wherever siteated (Page l LireS) .............. (2)
3. Propor'~ (Divide Line 1 by Line 2) ........................................................................................ (3)
4. Total debts and deduc~ns and amounts devised te chafiteble
organizaltens (Add Page 1 lines 11 and 13) ..............................(4)
5. Texable Estste as if a Pennsyivanis resident
(Subtract Line 4 from Lire 2) ...................................................... (5)
6. Sgeusal tranofers (ter dates of death after 6-30-94), or transfers ueder
Sec. 9116 (a){1.2) Amount Taxable
at % X Pmporgon (Line 3) ...... X = (6)
7. Anlount Taxable al lineal rate X
Pragortion (Line 3) .............................. X = (7)
8. Amount Taxable at sibling rate X
PragorlJon (Line 3) .............................. X = (8)
9. Amount Taxable at collateral rate X
Propor~on (Line 3) .............................. X = (9)
The result of Lines 6 thru 9 are to be entered off Page I lines 15 thru 18 of the Tax Computation respectively.
17110-0950
For dates of poath c~ o~ after July 1,1994 and before January 1,1995, the tax rote imposed fo the r~ct vblue of bansfem ts er
fa' the use of the surviving spouse is 3% [72 ES. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1~J5, the tax rate imposed on the net value of lmnsfors to or for the use of the
surviving spouse is 0% 172 RS. §9116 (a) (1.1) (ii)]. The blatote does not exemct a ~nsfer to a surviving spouse from tax, and
the statetery requirements for disdc~ure of assets and filing a tax retam are still applicable even if the surviving spouse is the
o~ly berefiblary.
For dates of death on er after July 1, 2~X):
The tax rats im~osnd on the nof vblue of transfem from a deceased child twenly~me years of age ~x y~unger at dea~ ta or fo~
the use of a nateml parent, an adoptive parent, or a stepgerm~t of the child is 0% [72 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as
noted in 72 RS. §9116 (a)(t.2) [72 P.S. §9116(a)(1)].
The ~x rate imposed on the net value of transfers to or for the use of the decedent's siblings is t2% [72 P.S. §9116(a)(1.3)~. A
sibling is defined, under Sectidfl 9102, as an individual who has at least one parent in common with the decedent~ w~th~' by
blood or adep~on.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT
SCHEDULE A, PART 1
REAL ESTATE
IN PENNSYLVANIA
ESTATE OF
Gerald J. Boarman
FILE NUMBER
Part 1 must include ell real property owned by the decedent individually or as a tenant in common with another party(ies), having its
situs in Pennsylvania. Property which is jointly-owned with right of survivorship should be disclosed on Schedule F. All real estate
must be reported at fair market value which is defined as the price at which property would be exchanged between a willing buyer and
a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
ITEM
NUMBER DESCRIPTION
1.
U ndivided one-half (1/2 interest as a tenant-in-common in warehouse property at 4717 Gettysburg Road,
Mechanicsburg, Cumberland County, Pennsylvania situate on five (5) acre tract of land. Value based on
the sale price of Six Hundred and Fifty Thousand ($650,000) Dollars for the entire property on May 13, 2004.
PART I TOTAL
VALUE AT DATE OF DEATH
325,000.00
$ 325,000.00
PART 2 TOTAL
Proportionate Method Only from reverse side $ 0.00
?O?AL (Also enter on line 1, Recapitulation) $ 325,000.00
(If more space is needed, insert additional sheets of the same size)
METTE, EVANS & WOODSIDE
August 6, 2004
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013 (~)C/ _ C/~-"~
Re: Estate of Gerald J. Boarman
Dear Sir/Madam:
We enclose herewith for filing two copies each of the following Pennsylvania
Department of Revenue forms for the Estate of Gerald J. Boarman:
1. REV-1737-A, Inheritance Tax Return Nonresident Decedent.
Rev. 1737-1EX, Nonresident Decedent Affidavit of Domicile with
attachment, including Decedent's Will and Codicil thereto.
Sincerely,
Howell C. Mette
HCM/lmg
Enclosures
cc: Charles Nash, Esquire (w/encls.)
Susan M. Boarman
404394vl
ILE THIS RETURN WITH:
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-t 737-A
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT
OFFICIAL USE ONI Y
FILE NUMBER
9__ _9
COUNTY CODE YF. AR NUMBER
Z
W
1:3
W
U.I
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
Boarrnan, Gerald J.
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
03/11/2004 07/12/1940
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Boarman, Susan M.
SOCIAL SECURITYNUMBER
307-38-7112
SOCIALSECURITYNUMBER
307-42-4832
~]1. Odginal Return
[~]4. Limited Estate
~']6. Decedent Died Testate {Attach copyo~
~]9. Litigation Proceeds Received
[~2. Supplemental Return
r--] 4a. Future Interest Compromise (dat~ of ~ a~- 12-12-82}
[~7. Decedent Maintained a Living Trust (Aaach copy of Trust)
r--'] 1 o. Spousal Poverty Credit (da~ of ~a~h ~*een ~2-3~-9~ ~d ~-1-~)
E~3. Remainder Return {date d,~a~ ~to 12-1382)
[~]5. Federal Estate Tax Return Required
-- 8. Total Number of Safe Deposit Boxes
E~11. Election to tax under Sec. 9113(A) (At,ch Sch O}
NAME
Howell C. Mette
FIRM NAME (If Applicable)
Mette, Evans & Woodside
TELEPHONENUMBER
(717) 232-5000
COMPLETE MAILING ADDRESS
3401 North Front Street
P, O, Box 5950
Harrisburg, PA 17110-0950
METHOD
U.I
D~Z
I,Ll'--'
REFER TO METHOD OF COMPUTATION IN THE NONRESIDENT DECEDENT INSTRUCTION BOOKLET (REV-l?36)
Check One: [] Fiat Rate [] Proportionate (Complete Workeheet on Reverse Side)
1. Real Estate (Schedule A) (1)
2. St~:ks and Bonds {Schedule B) (2)
3. Closely Held Co~poredon, Partnership or Sole-Proprietorship (3)
(Schedule C)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Proper~y {5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
~--] Separata Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Properly (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (S~edule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens {Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Nat Value of Estate (Line 8 minus Line 11)
325,000.00
(8)
{11)
(12)
(13)
325,000.00
325,000.00
13. Chatitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been 325,000.00
made (Schedule J)
14. Net Value Subject to Tax {Line 12 minus Line 13) (14) 0.00
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or lmnsfers under Sec. 9116 (a)(1.2) x .0 (15)
16. Amount of Line 14 taxable at lineal rate x .0 (16}
17. Amount of Line 14 taxable at sibling rate x .12 (17)
18. Amount of Line 14 taxable at collateral rate x .15 (18)
19. Tax Due - Make check payable to Commonwealth of PA (19) 0.00
Decedent's Complete Address:
~ I ~b I ~DRESS
192 Coach Club Drive
C~Y Titusville ISTATE Florida IZIP 32780
Tax Payments and Credits:
1. Tax Due (Page 1 Une 19)
2. CreditsJPayments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
Total Credits (A + B + C) (2)
3. Interesl/Penally if a ppgcabie D. Interest
E. Pe~lly
Total InterestlPenally ( D + E ) (3)
4. If Line 2 is greater than Line I + Line 3, enter the difference.
This is the OVERPAYMENT.
Check box on Page I Line 20 to request a refund (4)
5. ff Line 1 + Une 3 is greater than Line 2, enter the difference,
This is the TAX DUE.
A. Enter the interest [m the tax due.
(5)
(SA)
(SB)
B. Enter the total of Line 5 + 5A. Tbls is the BALANCE DUE.
-0-
-0-
PROPORTIONATE METHOD WORKSHEET
1. Total Pennsylvania real properly aed tangible personar
property located in Pennsylvania ................................................ (1)
2. Total gross assets wflerever situated (Page I Line 8) .............. (2)
3. Pmper~on (Divide Line 1 by Line 2) ........................................................................................ (3)
4. Total debts and deducbans and an~unts devised to cbarifabte
organizations (Add Page I lines 11 and 13) ..............................(4)
5. Taxable Estate as if a Pennsylvania residenl
(Subtmof I.Jne 4 from Lire 2) ...................................................... (5)
6. Spousal transters (for dates of death after 6-30-94), or bansfers under
Sec. g116 {a)(1.2) Amount Taxabid
at % X Pmportidn (Une 3) ...... X = (6)
7. Amount Taxable at linebl rate X
Proper'don (Line 3) .............................. X = (7)
8. Amount Taxable at sibling rate X
PmporUon (Line 3) .............................. X = (8)
9. Amount Taxable al collateral rate X
Pmporban (Lire 3) .............................. X = (9)
The result of Unes 6 thru 9 are to bo entered on Page I lines 15 thru 18 of the T~x Computation respectively.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE
BLOCKS IF THE PROPORTIONATE METHOD IS ELECTED OR IF PENNSYLVANIA REALTY OR
TANGIBLE PERSONAL PROPERTY LOCATED IN PENNSYLVANIA WAS TRANSFERRED
WITHIN ONE YEAR OF THE DEATH OF THE DECEDENT.
1. Did decedent make a transfer and: Yes No
a. retein the use or income of the pmperbj transferred; .............................................................. [] []
b. retain the right to designate ymo shall use the pmpeffy ~ranoferTed or its income; ................ [] []
c. retain a reversionary interest; or .............................................................................................. [] []
d. recek'e the promise for lite of either peyments, benefls or care? .......................................... [] []
2. If death occurred after Decempe~ 12, 1982, did decedent transfer property within one year
of death wift'~at receisthg adeduate consideraban? .................................................................... [] []
3. Did decedenl own an "in b~st for" or payable upon death bank account or securily at his
4. Did decedent own an Individual Regrement Account, annu~, or other non-probata property
wh ch conta ns a beneficial¥ designa'do~? .......................................................................... [] []
IF THE ANSWER TO ~ OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND
FILE IT AS PART OF THE RETURN~
SIGNK OF PRER R O ER REP NTATIVE
I ~[m~s~ '
!P. O. Box 5950, Harrisburg, PA
17110-0950
For dates of death on or aria' July 1, 1994 and before Januay 1.1 ~J5, the tax rate imposed on the net value of bansfers to or
for the use of the sun. rig spouse is 3% [72 RS. §9116 (a) (1.1) (i)].
For dates of death on or after Januay 1, 1995, the tax rate imposed on the net vaJue of Iransfees to or for the use of the
surviving spouse is 0% [72 PS. §9116 (a) (1.1) (ii)]. The statute does not exemml a ~ansfer to a surviving spouse fTOm tax, and
the staMa~y requirements foe disclosure of assets and filing a tax tatum are s~ll apHisable even if the surviving spouse is the
only banefidary.
For dates of death on or aria' July 1, 2000:
The tax rote imlcx~ed on the net value of transfers from a deceased c~ild ts~nly-one yoam of age oe younger at death to or for
the use of a natural parent, an edopf~,e parent, or a steppere~t of the chJid is 0% [72 F~S, §9116(a)(1.2}].
noted in 72 P.S. §9116 (a)(1,2} [72 P.S. §9116(a)(1)J.
REV-1737-2 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT
SCHEDULE A, PART 1
REAL ESTATE
IN PENNSYLVANIA
ESTATE OF FILE NUMBER
Gerald J. Boarman
Part 1 must include all real property owned by the decedent individually or as a tenant in common with another party(les), having its
situs in Pennsylvania. Property which is jointly-owned with right of survivorship should be disclosed on Schedule F. All real estate
must be reported at fair market value which is defined as the price at which property would be exchanged between a willing buyer and
a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
ITEM
NUMBER DESCRIPTION VALUE AT DATE O~: DEATH
t. 325,000.00
Undivided one-half (1/2 interest as a tenant-in-common in warehouse property at 4717 Gettysburg Road,
Mechanicsburg, Cumberland County, Pennsylvania situate on five (5) acre tract of land. Value based on
the sale pdce of Six Hundred and Fifty Thousand ($650,000) Dollars for the entire properly on May 13, 2004.
PART I TOTAL
$ 325,000.00
PART 2 TOTAL
Proportionate Method Only from reverse side $ 0.00
TOTAL (Also enter on line 1, Recapitulation) $ 325,000.00
(If more space is needed, insert additional sheets of the sams size)
REV-1737-7 EX + (9-00) .G.
REVERSE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
NONRESIDENT DECEDENT
SCHEDULB J
BENEFICIARIES
ESTATE OF FILE NUMBER
Gerald J. Boarman
When fiat rate method is elected, list the beneficiaries of the Pennsylvania property.
When proportionate method is elected, list all beneficiaries.
RELATIONSHIP TO
DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not LIst Trustee(s) OF ESTATE
]. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a)(1.2)]
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON REV-1737 COVER SHEET OR THE PROPORTIONATE METHOD WORKSHEET ON THE REVERSE SiDE
OF REV-1737 COVER SHEET, AS APPROPRIATE.
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
Distribution to Susan M. Boarman, Trustee under ITEM V of decedent's Will for sole use of herself as surviving
spouse dudng her lifetime, known as Gerald J. Boatman Trust A
B. CHARITABLEAND GOVERNMENTAL DISTRIBUTIONS
325,000.00
$325,000.00
TOTAL OF PART II
ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1737 COVER SHEET
(If more space is needed, insert additional sheets of the same size)
REV-1737-1 EX + (9-00) ~
COMMONWEALTH OF PENNSYLVANI^"~'~" NONRESIDENT DI~I:EDENT
DeP^RTMENTOFReVENUE AFFIDAVIT OF DOMICILE
DEPT. 280601
HARRISBURG, PA 17128-0e01
This affidavit must be completed and sworn to by a person having personal knowledge of these
facts, preferably by a surviving spouse or member of the decedent's family.
Name of Decedent Date of Death
Gerald J. Boarman 03/11/2004
Legal Address at Time of Death:
Street Address City/Borough State Zip Code
192 Coach Club Drive Titusvil]e FL 32780
The following information is submitted in support of the statement that the above individual was
not domiciled in the Commonwealth of Pennsylvania at the date of death.
1. Names and addresses of the decedent's surviving spouse and members of his/her immediate family:
Name and relationship to decedent
Susan M Boatman, Spouse
Street Address City/Borough State Zip Code
192 Coach Club Drive Titusville FL 32780
Name and rela~onship to decedent
Daniel Boatman, Son
Street Address City/Borough State Zip Code
1 Longwood Drlve Mechanicsburg PA 17050
Name and rela[ionship to decedent
Michael Boatman, Son
Street Address CiyBoraugh State Zip Code
11 I~orthwatch Lane - Mecnanicsburg PA 17050
2. Did tee decedent ever live in Pennsylvania? ~ -Yes [] No
If yes, during what periods?
Approximately 1965 to June 21,2002
3. Did the decedent spend time in Pennsylvania during the five years preceding death ? ~ Yes [] No
If yes, during what periods and at what address?
TO June 21,2002 at 478 Woodcrest Drive, Mechanicsburg, PA.
4. What was the nature of decedent's places of residence during the five years immediately preceding death?
Indicate whether decedent resided in a house or apartment and whether it was rented ar owned by the decedent, and/or whether decedent resided ia a
hotel or the home of relatives or friends.
To June 21,2002 in house owned by decedent, 478 Woodcrest Drive, Mechanicsburg, PA.
From June 21,2002 to March 11, 2004 house owned by decedent, 192 Coach Club Drive, Titusville, FL.
5. Was the decedent employed during the fiveyears preceding death? ~ Yes [] No
If yes, list the name and address of employer(s).
Bodek Industries, Inc. to May 18, 1999
4713 Gettysburg Road
Mechanicsbur~, PA
6. Did the decedent leave a will? ~]~ Yes D No
If yes, state the court which admitted the will to probate, the date admitted, and attach a copy, including all codicils, and a certificate of issuance of
letters testamentary.
Probate Division, Brevard County, Florida Circuit Court, April 29, 2004.
7. ]f the decedent did not leave a wgl, has an administrator of his estate been appointed? [] Yes [] No
If yes, state the court which appointed the administrator, the date of appointment, and attach a certificate of the issuance of letters of administration.
8. At any time during the last five years did the decedent execute a will, a codicil, trust indenture, deed, mortgage, lease or any other document in which
the decedent was described as a resident of Pennsylvania? ~3 Yes [] No
If yes, describe such document.
Living Will executed July 22, 1999; Power of Attorney to Susan Boarman executed July 22, 1999; Agreement for sale of
all of decedent's stock in Bortek Industries, Inc. to his sons, April 15, 1999.
NONRESIDENT DECEDENT AFFIDAVIT OF DOMICILE
Page 2
9. Had the decedent paid a tax on income or on intangible property to any state, county, or municipality during the last five years?
Ifyes, where and when was it paid? ~ Yes [] No
Resident PA 1999-6/21/02 ~ Nonresident PA 6/21/02-12/31/03 - Florida 2002, 2003
10. To what regional office of the Internal Revenue Service did the decedent forward his Federal Income Tax returns during the last five years
preceding death?
2002 and 2003 - Atlanta, GA
1999 - 2002 - Philadelphia, PA and Cincinnati, OH
Iocatedin Pennsylvania? ~ Yes [] No
If yes, describe the property in detail.
One-half interest as tenant in common with spouse, Susan M. Boatman, warehouse property at 4713 Old Gettysburg Rd.,
Mechanicsburg, PA.
12. In what business activities was the decedent engaged during the last five years preceding death?
Indicate whether decadent was employed or othe~vise engaged in business, and state the names and the addresses of the persons, firms or corporations
with which the decedent had such business affiliations. ( Except for employer listed in #5 )
Shareholder and employee, Bortek industries, Inc. to May 18, 1999.
Retired May, 1999 to date of death.
of Pennsylvania?
$1,200,000
14. At the time of death, did the decedent own or operate an automobile? ~ Yes [] No
If yes, in which state was it registered?
Florida
15. At the time of death, was the decedent a member of a church or any ether organization ? ~ Yes [] No
If yes, provide the name and address of the church or any other organization.
Great Outdoors Church, Titusville, FL
16. State the purpose or reason the decedent owned real property in Pennsylvania.
Decedent at one time operated Bortek Industries, Inc. which utilized the property at 4713 Old Gett¥sbur§ Rd.,
Mechanicsburg, as a warehouse. When Business was sold, decedent continued to rent ~he property to the new owners.
17. Include any other information you wish to submit in support of the contention that the individual was net domiciled in Pennsylvania at the tiree
of death. If more space is needed, insert additional sheets of same size.
Name of person completing affidavit
Susan M. Boatman
Relationship to decedent
Spouse
Street Address City State Zip Code
192 Coach Clu'b Drive Titusville FL 32780
Under penalties of perjury, I declare that based on my personal knowledge of the decedent, the
information provided on this form is true, correct and complete,
Date
AUTHENTICATION
CERTIFICATE
CASE NUMBER
STATE OF FLORIDA, COUNTY OF BREVARD
STYLE
I, Scott Efiis, Clerk of the Circuit Court, in and for Brevard County, Florida, which is a court of record, having a seal, hereby cerlify, that by law,
I have the custody of said saal and all the records, books, documents, and papers of or pertaining to said Eighteenth Judicial Circuit Court, Brevard
County, Florida.
That the papers hereto annexed, except those documents sealed by the court or by a specific statutory provision, are true copies of papers
appertaining to said court, and on file and of record in the office of the clerk of said court.
That I have compared the foregoing copies with the original on file in the office of the clerk of said court, that the same contains a full, true and
correct transcript there fi.om and of the whole of such original record.
SCOTT ELLIS y~ ~.~ DATE
CLERK OF COURTS
BREVARD COUNTY, FLORIDA
STATE OF FLORIDA. COUNTY OF BREVARD
I, , one of the Judges of the Eighteenth Judicial Circuit Court, in and for Brevard
County, Florida, hereby certify that Scott Ellis, whose signature is affixed to the above certificate, is the Clerk of the Circuit Court in and for Brevard
County, Florida, is the proper certifying officer of said court and has by the taw the custody of the seal, and all records, books, documents and papers of
or appertaining to said court, and said certificate Is in due form as used in this state and that his signature thereto is genuine.
EIGHTEENTH JUDICIAL I D~/TE ~//~
CIRCUIT, IN AND FOR
BREVARD COUNTY, FLORIDA ,2 O0 ~
STATE OF FLORIDA, COUNTY OF BREVARD ~' '
I, Scott Ellis, Clerk of the Circuit Court in and for Srevard County, Florida,which is a court of record, having a seal, hereby certify that
Honorable , whose name is subscribed to the above certificate of qualification, was at the date
thereof a Judge of the Circuit Court of the State of Florida, in and for Brevard County, duly elected and qualified; I further certify that the signature
attached to said certificate is genuine and that said cerffiicata is executed according to the laws of the State of Ftorida.
SCOTT ELLIS I J~*' / ~
CLERK OF COURTS I ' ATE
BREVARD COUNTY, FLORIDA ~ (,~/
DOCUMENTS ATTACHED: (-rhls certificate applies only to those'"d'ocu~en~indiceted below)
LAW 778
Rev. 10/2003)
IN THE CIRCUIT COURT IN AND FOR
BREVARD COUNTY, FLORIDA
PROBATE DIVISION
FILE NO:
IN RE: ESTATE OF
GERALD J. BOARMAN, a/k/a
GERALD BOARMAN, ,,~,~
Decedent.
PETITION FOR ADMINISTRATION
(testate Florida resident -- single petitioner)
Petitioner, SUSAN M. BOARMAN, alleges:
1. Petitioner has an interest in the above estate as she is the person named as
Personal Representative in the decedent's Last Will and Testament. Petitioner's residence
address is 192 Coach Club Drive, Titusville, Florida 32780, and the name and office
address of petitioner's attorney are set forth at the end of this petition.
2. Decedent, GERALD J. BOARMAN, also known as GERALD BOARMAN,
whose last known address was 192 Coach Club Drive, Titusville, Florida 32780, and, if
known, whose age was 6.3'~years of age, and whose social security number is 307-38-7112,
died on MarCh 11,200,~, at the Orlando Regional Medical Center, Orlando, Florida, and
on the date of death decedent was domiciled in Brevard'~ounty, Florida.
3. So far as is known, the names of the beneficiaries of this estate and of the
decedent's surviving spouse, if any, their addresses and relationship to decedent, and the
dates of birth of any who are minors, are:
NAM~ADDRESS
Susan M. Boarman
192 Coach Club Drive
Titusville, Florida 32780
RELATIONSHIP
Spouse/~
Page 1 of 3
DATE OF BIRTH (if Minor)
sui juris
Susan M. Boarman, Trustee
Gerald J. Boarman Testamentary Credit Shelter Trust
under Will dated September 15, 1995
192 Coach Club Drive
Titusville, Florida 32780
Jeffrey M. Boarman
1740 Adeline Drive
Mechanicsburg, PA 17050
Michael C, Boarman
11 Northwatch Lane
Mechanicsburg, PA 17050
Daniel M. Boarman
1 Longwood Drive
Mechanicsburg, PA 17050
son sui juris
son sui juris
son sui juris
4. Venue of this proceeding is in this county because decedent was a resident
of Brevard County, Florida.
5. SUSAN M, BOARMAN, whose address is 192 Coach Club Drive, Titusville,
Florida 32780 and who is qualified under the laws of the State of Florida to serve as
personal representative of the decedent's estate is entitled to preference in appointment
as personal representative because she is the person nominated to serve as personal
representative in the decedent's Last Will and Testament.
The nature and approximate value of the assets in this estate will exceed
$75,000.00.
7.
8.
This estate will be required to file a federal estate tax return.
The original of decedent's last will, dated September 15, 1995,~ubscribed
by Howell C. Mette, Janet M. Howell, and Roxandra M. Evans,.,.as the subscribing and
attesting witnesses and the Codicil to Will, dated June 15, 1998, subscribed by Howell C.
Mette and Janet M. Howell, as the subscribing and attesting witnesses accompanies this
petition.
9. Petitioner is unaware of any unravoked will or codicil of decedent other than
as set forth in paragraph 8.
Page 2 of 3
Petitioner requests that the decedent's will be admitted to probate and that SUSAN
M. BOARMAN be appointed personal representative of the estate of the decedent.
Under penalties of perjury, I declare that I have read the foregoing, and the facts
alleged are true, to the best of my knowledge and belief.
Signed on this \ c-""¢'-' day of April, 2004.
CHARLES i~AN~~
NASH, ESQUIRE
Florida Bar No. 296619
FRESE, NASH & HANSEN, P.A.
Attorneys for Petitioner
930 South Harbor City Blvd., Suite 505
Melbourne, Florida 32901
(321) 984-3300
sUS~N M. BOA'RMAN
Petitioner
Page 3 of 3
Stam nt
OF
GERALD J. BOARMAN
I, GERALD J. BOARMAN, of Hampden Township, Cun~erland ~.~
County, Pennsylvania, do make, publish and declare this to be my B~st Will a~
Testament, hereby revoking all Wills and Codicils by me at any tin~ made.~'°
ITEM h I direct that all inheritance and esta~°m
taxes becoming due by reason of my death, whether payable by my estate orr~y
any recipient of any property, shall be paid by the Executor out of the residue of
my estate, as an expense and cost of administration of my estate. The Executor
shall have no duty or obligation to obtain reimbursement for any such tax so paid,
even though on proceeds of insurance or other property not passing under this
ITEM II: I direct the Executor to pay the expenses
of my last illness and funeral expenses from the residue of my estate as an
expense and cost of administration of my estate.
ITEM III: I specifically decline to exercise the
Power of Appointment contained in the Last Will and Testament of my wife,
SUSAN M. BOARMAN.
ITEM IV: If I die before my wife, SUSAN M.
BOARMAN, I give to her all of my household furniture and furnishings, books,
Page i . . _
pictures, jewelry, silverware, automobiles, wearing apparel' and all other articles of
household or personal use or adornment and all policies of insurance thereon. If I
do not die before my wife, I make this gift to my children living at the time of my
death, to be divided among them as they shall agree. Should there be no
agreement, the Executor shall divide this property among them in as nearly equal
portions as the Executor, in the sole discretion of the Executor, deems appropriate,
having due regard to the personal preferences of my children.
ITEM V: I give the residue of my estate, not
disposed of in the preceding portions of this Will, to my wife, SUSAN M.
BOARMAN, as Trustee (hereinafter collectively referred to as "Trustee"), IN
TRUST, to be divided into two parts, each of which shall constitute separate trust
funds to be known as "Trust A" and "Trust B".
"Trust A": "Trust A" shall consist of a fraction of my
residuary estate. The numerator shall be a sum equal to the largest
amount that can pass free of Federal estate tax under my Will by
reason of the unified credit and the state death tax credit (provided
that the use of this credit does not require an increase in state death
taxes) allowable to my estate but no other credit and after taking
account of dispositions under other items of this Will and property
passing outside of this Will which do not qualify for the marital or
charitable deduction and after taking account of charges to principal
that are not allowed as deductions in computing my Federal estate
tax. The denominator shall be the value of my residuary estate. For
purposes of establishing this fraction, the values finally fixed in the
Federal estate tax proceeding relating to my estate shall be used. I
recognize that the numerator of this fraction may be ze~(~which
Page 2 ~ ~, ~
case no property shah pass to "Trust A". I also recognize that the
numerator may be affected by the action of the Executor in exercising
certain tax elections.
"Trust B": "Trust B" shall consist of the balance of
my residuary estate not placed in "Trust A".
ITEM VI:
"Trust A":
The following provisions shall apply to
(a) The Trustee shall pay to or for the benefit of my wife,
SUSAN M. BOARMAN, all of the net income of this Trust in convenient
installments not less frequently than .armuaily and so much of the principal
of this Trust as may be necessary in the sole discretion of the Trustee for
the proper support, maintenance and medical care of my wife.
(b) Upon the death of my wife, or upon my death if she predeceases
me, the sum of ONE HUNDRED THOUSAND ($100,000) DOLLARS shall
be paid to the WORLD CHRISTIAN MONETARY FUND to be maintained
as an endowment fund, the income to be paid for the following uses and
purposes:
(1) 0ne-half (V2) of said income shall be used for international
disaster relief.
Page 3
(2) One-half (~A) of said income shall be used to provide for
educational scholarships to enable students to attend Christian Bible
Schools as follows: d~/~ ~
(i) Twenty-five (25%) per centum of such scholarship
expenditure shall be made for the benefit of students from the
Republic of the Philippines and eastern European countries.
(ii) Seventy-five (75%) per centum of such scholarship
expenditure shall be for the benefit of students attending Regent
University, Virginia Beach, Virginia.
The then remaining principal of this Trust shall be distributed to such of my
issue other than my son, GERALD J. BOARMAN, II, and his issue in such
mounts and in such estates, in trust or otherwise, as my wife shall appoint
razzing specific reference to this power of appointment in her Will or by
written instrument executed during her lifetime, either before or after my
(c) If my wife predeceases me, or if I have predeceased my wife and
upon the death of my wife the above power of appointment is for any reason
not validly exercised in whole or in part, such portion or all of the remaining
principal of this Trust as shall have not been validly appointed shall be
distributed in equal shares to my sons, JEFFREY M. BOARMAN,
MICHAEL C. BOARMAN, and DANIEL M. BOARMAN. If any of said sons
is not then living, his share shall be distributed to his then living issue, per
stirpes.
ITEM VII:
"Trust B":
The following provisions shall apply to
Page 4
(a) Trustee shall, beginning at my death, pay over the net
income in convenient, at least quarterly installments to my wife,
SUSAN M. BOARMAN, during her lifetime. The Trustee shall also,
from time to time, pay to my wife, SUSAN M. BOARMAN, so much of
the principal of this Trust as the Trustee deems necessary for the
proper support, maintenance and medical care of my wife.
(b) Upon the death of my wife, the Trustee shall pay all
accrued income and all income accumulated but undistributed to the
estate of my deceased wife. The Trustee shall thereafter transfer the
principal of this Trust to "Trust A" to be held, administered and
distributed in accordance with the provisions of ITEM VI of this Will.
(c) If my wife should not survive me, the provisions of "Trust
B" shall be void. The part of my estate which would have constituted
"Trust B" shall be added to "Trust A" to be disposed of in accordance
with ITEM VI of this Will.
(d) The Executor is authorized in the Executor's exclusive and
unrestricted discretion to determine whether to elect (under Section
2056(b)(7) of the Internal Revenue Code of 1986 as ~mended, or any
corresponding provision of the Federal estate law), to qualify all, none
or a fraction of "Trust B" for the Federal estate tax marital deduction.
The Executor's decision with respect to this election shall be binding
upon all persons. Only property which is fully eligible for the marital
deduction under Federal estate tax law shall be assigned to this Trust.
Notwithstanding anything to the contrary contained in this Will, the
Trustee shall not retain or invest any property which i~o~ beco ~m~s
Page 5 .~'~
unproductive. Notwithstanding the provisions of subparagraph (b) of
this Item, the Trustee shall promptly pay to the Executor of my wife's
estate, out of the principal of this Trust, upon the death of my wife, an
amount equal to the estate, inheritance, transfer, succession and other
death taxes ("death taxes"), Federal, state and other, payable by
reason of the inclusion of the value of Trust property in my wife's
estate. This payment shall equal the ~mount by which (1) the total of
the death taxes paid by my wife's estate exceeds (2) the total of the
death taxes which would have been payable ff the value of the Trust
property had not been included in her estate. My wife's Executor shall
determine the ~mount payable, and the determiuation shall be final.
The determination of the amount due shall be based upon values as
finally determined for Federal estate tax purposes in my wife's estate.
After payment of the amount determined to be due hereunder, the
Trustee shall be discharged from any further liability with respect to
payment. My wife may waive her estate's right to payment under this
subparagraph by Will, executed after my death, in which she
specifically refers to this right.
ITEM VIII: No part of the income or principal of any Trust
created by this Will shall be subject to attachment, levy or seizure by any creditor,
spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to
his or her actual receipt of income or principal distributed. The Trustee shall pay
the net income and the principal to the beneficiaries specified by me, as their
interests may appear, without regard to any attempted anticipation, pledging or
assignment, and without regard to any claim or attempted levy, attachment,
seizure or other process against the beneficiary.
ITEM IX: The Executor and the Trustee shall each
possess the following powers, each of which may be exercised in a fiduciary
capacity only:
(a) To retain any investments I have at my death, including
specifically those consisting of stock of any bank even if I have named
that bank as the Executor or Trustee.
(b) To vary investments, and to invest in bonds, stocks, notes,
real estate mortgages or other securities or in other property, real or
personal, without being restricted to so-called "legal investments", and
without being limited by any statute or rule of law regarding
investments by fiduciaries.
(c) In order to divide the principal of a Trust or for any other
purpose, including final distributions, the Executor and Trustee are
authorized to divide and distribute personal property and real
property, partly or wholly in kind, and to allocate specific assets
among beneficiaries and Trusts so long as the total market value of
each share is not affected by the division, distribution or allocation in
kind. The Executor and Trustee are each authorized to make, join in
and consummate partitions of lands, voluntarily or involuntarily,
including giving of mutual deeds, or other obligations, with as wide
powers as an individual owner in fee simple.
(d) To sell either at public or private sale real and personal
property severally or in conjunction with other persons, and to
consvmmate sale(s)by deed(s)or other instrument(s) t~~
Page 7 ~.
purchaser(s), conveying a fee simple title. No purchaser shall be
obligated to see to the application of the purchase money or to make
inquiry into the validity of any sale(s). The Executor and Trustee are
authorized to execute, acknowledge and deliver deeds, assignments,
options or ether writings as necessary or convenient to any of the
power conferred upon the Executor and Trustee.
(e) To mortgage real estate, and to make leases of real estate.
(i~ To borrow money from any person, including the Executor
or Trustee, to pay indebtedness of mine or of my estate, expenses of
administration or inheritance, legacy, estate and other taxes, and to
assign and pledge assets of my estate or any Trust established by this
Will. This paragraph shall not be construed to authorize borrowing
from "Trust B".
(g) To pay all costs, taxes, expenses and charges in connection
with the administration of my estate or any Trust established under
this Will. If any death taxes are payable with respect to my estate,
these taxes shall be paid from "Trust A".
(h) To make distributions of income and of principal to the
proper beneficiaries, during the administration of my estate, with or
without court order, in such manner and in such amounts as the
Executor deem~ prudent and appropriate.
Page 8
(i) To vote shares of stock which form a part of my estate or
any Trust established under this Will, and to exercise all the powers
incident to the ownership of stock.
(j) To unite with other owners of property similar to property
in my estate to carry out plans for the reorganization of any company
whose securities form a part of my estate.
(k) To disclaim any interest in property which would devolve
to me or my estate by whatever means, including but not limited to
the following means: as beneficiary under a will, as an appointee
under the exercise of a power of appointment, as a person entitled to
take by intestacy, as a donee of an inter vivos transfer, and as a donee
under a third-party beneficiary contract.
(1) To prepare, execute and file tax returns of any type
required by applicable law, and to make all tax elections authorized by
law.
(m) To employ custodians of property, investment or business
advisors, accountants and attorneys as the Executor or Trustee deema
appropriate, and to compensate these persons from assets of my estate
or trust, without affecting the compensation to which the Executor and
Trustee are entitled.
(n) To divide any Trust created in this Will into two or more
separate Trusts so that inclusion ratio for purposes of the generation-
skipping transfer tax shall be either zero or one, in orde~~
Page 9
election under Section 2652(a)(3) of the Internal Revenue Code may be
made with respect to one of the separate Trusts, or for any other
reason.
ITEM ~ If a beneficiary under the age of twenty-one
(21) years is entitled to receive assets under this Will, the Executor shall receive
those assets as Custodian for the beneficiary under the Pennsylvania Uniform
Transfers to Minors Act. The Custodian may receive and administer all assets
authorized by law, and shall have full authority as provided in the Pennsylvania
Uniform Transfers to Minors Act to use assets in the manner the Custodian deems
advisable for the best interests of the beneficiary.
ITEM XI: Any person, other than my wife, who has died
within thirty (30) days of my death, shall be deemed to have predeceased me. If
my wife and I die simultaneously, or under such circumstances that the order of
our deaths cannot be established by proof, my wife shall be deemed to have
survived me.
ITEM XII: I appoint my wife, SUSAN M. BOARMAN, to
be the Executrix, referred to in this Will as "Executor". In the event of her death,
inability or refusal to serve, I appoint HERSHEY TRUST COMPANY, Hershey,
Pennsylvania, to be the Executor. The Executor, Trustee and Guardian are
specifically relieved t~om the obligation of filing bond or entering security.
Page 10
j,
IN WITNESS WHEREOF, I have set my hand and seal to this, my
Last Wi]] and Testament, consisting of this and the preceding ten (10) pages, at
bthe~t~:iddOefn~ficCha~i~?~:i~I~aa~ ;~~al~9f~ter security and
GERALD ,J. B0~RMAN
We, the undersigned, hereby certify that the foregoing Will was
signed, sealed, published and declared by the above-named Testator as and for his
Last Wi]] and Testament, in the presence of us, who, at his request and in his
presence and in the presence of each other, have hereunto set our hands and seals
the day and year first above written, and we certify that at the time of the
execution thereof, the said Testator was of sound and disposing mind and memory.
/P~v~~((SEAL) Residingat ~g)~)
k~~ H' ~LJ~gJ~(SEAL) Residing at LC-ii i~'
(SEAL) Residing at / . ~/, /~3~(
42104
Dated
¸'4
OF
GERALD J. BOARMAN "~
CZ) ~ ~F-"
I, GERALD J. BOARMAN, of Hampden Township,'~umberlami ~_
County, Pennsylvania, the within named Testator, do hereby n~e and pmblish~c~
this Codicil to my Last Will and Testament, dated September P~, 1995. .~. c~
I hereby modify said Last Will and Testament as follows:
ITEM I:
read as follows:
ITEM VI of said Last Will and Testament is amended to
"ITEM VI: The following provisions shall apply to
"Trust A":
(a) The Trustee shall pay to or for the benefit of my
wife, SUSAN M. BOARMAN, all of the net income of this Trust
in convenient installments not less frequently than annually
and so much of the principal of this Trust as may be necessary
for the proper support, maintenance and medical care of my
wife.
(b) Upon the death of my wife, or upon my death if
she predeceases me, the principal of this Trust shall be
distributed to such of my issue other than my son, GERALD J.
BOARMAN, II, and his issue in such amounts and in such
estates, in trust or otherwise, as my wife shall appoint making
specific reference to this power of appointment in her Will or
by written instrument executed during her lifetime, either
before or after my death.
(c) If my wife predeceases me, or if I have
predeceased my wife and upon the death of my wife the above
power of appointment is for any reason not validly exercised in
whole or in part, such portion or all of the remaining principal
of this Trust as shall have not been validly appointed shall be
distributed in equal shares to my sons, JEFFREY M.
BOARMAN, MICHAEL C. BOARMAN, and DANIEL M.
BOARMAN. If any of said sons is not then living, his share
shall be distributed to his then living issue, per stirpes.'
In all other respects I confirm and ratify my aforesaid Last Will and
Testsment.
IN ~ITNESS WHEREOF, I ha~_hereunto set my hand and seal this
We, the undersigned, hereby certify that the foregoing Codicil was
signed, sealed, published and declared by the above-named Testator as and for a
-2-
Codicil to his Last Will and Testament, in the presence of each of us, who, at his
request and in his presence and in the presence of each other, have hereunto set
our hands and seals the day and year above written, and we certify that at the
time of the execution thereof, the said Testator was of sound and disposing mind
and memory.
(SEAL)
.(SEAL)
Residing at
145240 1
-3-
IN THE CIRCUIT COURT IN AND FOR
BREVARD COUNTY, FLORIDA
PROBATE DIVISION
FILE NO: 05-2004-CP-019788-XXXX-XX
IN RE: ESTATE OF
GERALD J. BOARMAN, a/k/a ~ ~ c~_ ~
GERALD BOARMAN, .~-~ r~r- ..~' -~ ,~
Decedent. ~ ~ "-'~: ~ -'~
ORDER ADMITTING WILL AND CODICIL TO WILL TO PROBAT~~ ~j
AND APPOINTING PERSONAL REPRESENTATIVE
The instruments presented to this court as the Last Will of GERALD J. BOARMAN, also
known as GERALD BOARMAN, deceased, and the Codicil to Will of GERALD J, BORMAN, also
known as GERALD BOARMAN, deceased, each having been established by the oath of
HOWELL C. ME'II'E, a subscribing and attesting witness, as being the Last Will and the Codicil
to Will of the decedent, respectively, and no objection having been made to their probate, and the
court finding that the decedent died on March 11, 2004, and that SUSAN M. BOARMAN is
entitled and qualified to be personal representative, it is
ADJUDGED that the will dated September 15, 1995, and attested by Howell C. Mette,
Janet M. Howell, and Roxandra M: Evans; as subscribing and attesting witnesses, is admitted to
probate according to law as the last will of the decedent, and the Codicil to Will dated June 15,
1998, and attested by Howell C. Mette and Janet M. Howell, as subscribing and attesting
witnesses, is admitted to probate according to law as the Codicil to Will of the decedent; and it is
further
ADJUDGED that SUSAN M. BOARMAN is appointed personal representative of the
estate of the decedent, and that upon taking the prescribed oath, filing designation and
acceptance of resident agent, letters of administration shall be issued.
ORDEREDon ~//~_.~ ~--'~ ,2004.
Conformed copy to:8
Charles lan Nash
Circuit Judge
IN THE CIRCUIT COURT IN AND FOR
BREVARD COUNTY, FLORIDA
PROBATE DIVISION
FILE NO: 05-2004-CP-019788-XXXX-XX
IN RE: ESTATE OF
GERALD J. BOARMAN, a/Ida
GERALD BOARMAN
Decedent.
LETTERS OF ADMINISTRATION
(single personal representative)
TO ALL WHOM IT MAY CONCERN
WHEREAS, GERALD J. BOARMAN, also known as GERALD BOARMAN, a
resident of Brevard County, Florida, died on. March 11, 2004, owning assets in the State
of Flodda, and
WHEREAS, sUSAM M. BOARMAN has been appointed personal representative
of the estate of the decedent and has performed all acts prerequisite to issuance of Letters
of Administration in the estate,
NOW, THEREFORE, I, the undersigned circuit judge, declare SUSAM M.
BOARMAN duly qualified under the laws of the State of Florida to act as personal
representative of the estate of GERALD J. BOARMAN, also known as GERALD
BOARMAN, deceased, with full power to administer the estate according to law; to ask,
demand, sue for, recover and receive the property of the decedent; to pay the debts of the
decedent as far as the assets of the estate will permit and the law directs; and to make
distribution of the estate according to law,
DONE AND ORDERED on this ~/',./~ day of ~ ,2004.
............... : '"-" ""' '::~ ,Circuit Judge
CERTIFICATION OF NOTICE UNDER RULE 5.6(A)
Name of Decedent: Gerald J. Boarman
Date of Death: March 11, 2004
Will No. 2004-00455 Admin. No.
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 Auaust 10, 2004:
Name Address
Susan M. Boarman, 2065 Hwy. A1A, Suite 1702, ]nc]inn Harbour Beach, FL 32937
Jeffrey M. Boarman, 1740 Adeline Drive, Mechsniosburg, PA 17050
Michael C. Boarman, 11 Northwatch Lane, Mechsnlcsburg, PA 17050
Daniel M. Boarman, 1 Longwood Drive, Mechsnicsburg, PA 17050
Gerald J. Boarman, II, 7 Emlvn T,~ne, Me~h~nlcsburg, PA 17050
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
N/A
Date: August 10, 2004
Signature
Capacity:
Howell C. Mette, Esquire
Name
3401 North Front Street
Harrisburg, PA 17110
Address
(717) 232-5000
Telephone
Personal Representative
X Counsel for Personal Representative
404537vl
BUREAU OF INDIVIDUAL TAXES
P.O. BOX 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
August ~F)~4 '
'g4 SEP-1 P3:10
IN YOUR REPLY PLEASE
REFER TO:
(717) 783-3836
MS GLENDA FARNER
REGISTER OF WILLS
CUMBERLAND CO COURTHOUSE
1 COURTHOUSE SQ
CP~RLISLE PA 17013
Dear Ms. Farner:
Re:
Estate of Gerald J. Boarman
File No.: 21-04-0455
County: Cumberland
Date of Death: March 11, 2004
The subject decedent at death legally resided outside the state of
Pennsylvania; accordingly, you are authorized to close your records for
inheritance tax purposes.
All other inheritance tax documents filed under your resident
inheritance tax number for the subject decedent (if any) should be forwarded
to this office at the address shown above. Included should be photocopies of
all receipts for collection of inheritance tax in the subject estate, which
have been issued by your office.
It is not necessary to return Departmental documents forwarded to your
office under the nonresident file number as we maintain a file of all
documents forwarded for the estates.
Ail matters concerning this estate will be maintained under the
Pennsylvania Nonresident File Number 99-04-0592.
Thank you for your cooperation in this matter.
Sincerely,
S-IT:INH13
08:cms:017
John Murphy, Chief
Inheritance Tax Division
BUREAU OF INDIVIDUAL TAXES
P.O. BOX 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
August
'04 SEP-1 P3:10
IN YOUR REPLY PLEASE
REFER TO:
(717) 783-3836
MS GLENDA FARNER
REGISTER OF WILLS
CUMBERLAND CO COURTHOUSE
1 COURTHOUSE SQ
CARLISLE PA 17013
Dear Ms. Farner:
Re:
Estate of Gerald J. Boarman
File No.: 21-04-0455
County: Cumberland
Date of Death: March 11, 2004
The subject decedent at death legally resided outside the state of
Pennsylvania; accordingly, you are authorized to close your records for
inheritance tax purposes.
Ail other inheritance tax documents filed under your resident
inheritance tax number for the subject decedent (if any) should be forwarded
to this office at the address shown above. Included should be photocopies of
all receipts for collection of inheritance tax in the subject estate, which
have been issued by your office.
It is not necessary to return Departmental documents forwarded to your
office under the nonresident file number as we maintain a file of all
documents forwarded for the estates.
All matters concerning this estate will be maintained under the
Pennsylvania Nonresident File Number 99-04-0592.
Thank you for your cooperation in this matter.
Sincerely,
S-IT:INH13
08:cms:017
John Murphy, Chief
Inheritance Tax Division
Cumberland County - Register Of Wills
One Court~ouse Square
Carlisle, PA 17013
phone: (717) 240-6345
Date: 2/02/2006
METTE HOWELL C
POBOX 5950
3401 N FRONT ST
HARRISBURG, PA 17110-0950
RE: Estate of BOARMAN GERALD J
File Number: 2004-00455
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:
3/11/2006
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
iJ ~(."" ~ JZ
f/,' U'~ '
/i&1',g~~!. .~~?ifAJj/~......
. /
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
cc: File
Personal Representative(s)
Judge
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~
~ _ --.: _.~____~ ~.-,1:",="^T'~'ilil_ _E ~_____]_ _-....."___,.:i2 ,0_........~.!!.--
~~~Z:9L~ltt:;1~ llJ.!1.. ~~' .l!...I!...!!.l3i UlL \L.IIUil!..lJ.iLUJ}~.!L'.l1a.1Ll!.U \LIUU!il1.LLj'
STATUS REPORT Ul\luER RULE 6.12
Name of Decedent:
Estate of Gerald J. Boarman
Date of Death:
March 11, 2004
Estate No.:
2004-00455
.
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes liU No 0
2. If the answer is No, state when the personal representative reasonably believes that
the administration will be complete:
3. If the answer to No.1 is Yes, state the following:
a. Did the personal representative file a final account with -the CoUrt? .
Yes 0 No JXl
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state fu"1 account informally to the parties in
interest? Yes kJ No 0
Date: 2/6/06
c. Copies of receipts, releases, joinders and approval of formal or informal
accounts may be filed with the Clerk of the Orphans' Court and may be
attached m wsreport. Jk~JJl rJml/f
Signature
~:"
--H.ill&pll r. Mp;t"p, F,::ql1;rp
Name Mette, Evans & Woodside
3401 N. Front St.
Harrisburg, FA 17110
Address
717-232-5000
Telephone No.
r-....-
.
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--........r 1".1._ .... L.J. .l. '-'1 :'VL!.Q.J. 1......""'.1:-"1....... ........l..l.\..c.:....l.. v '~
Iil COi..lnsel for personal representative
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