HomeMy WebLinkAbout02-0191 LAW OFFICES
IVIARLIN R. N'lcCALEB
IN RE:
ESTATE OF DAISY B.
RESTENBERGER,
DECEASED
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
:
: ORPHANS' COURT DIVISION
:
: ESTATE NO. 21-02-0191
ANSWER TO PETITION TO AUTHORIZE SEARCH OF RESIDENCE
AND NOW comes MICHAEL L. NORRIS, Coroner of Cumberland
County, Pennsylvania, Respondent and a party in interest
herein, by and through his solicitor, Marlin R. McCaleb,
Esquire, and makes the following Answer to the Petition to
Authorize Search of Residence, as follows:
Admitted.
Admitted.
o
o
After reasonable investigation, Respondent is without
knowledge or information sufficient to form a belief as to the
truth of the averments of Paragraph 3.
4.
Respondent is unable to respond to the averments of
Paragraph 4 relating to Exhibit "A" for the reason that the
copy of the Petition served upon the Respondent, through his
solicitor, does not include an Exhibit "A".
LAW OFFICES
MARLIN R. McCALEB
o
Respondent is unable to respond to the averments of
Paragraph 5 relating to Exhibit "B" for the reason that the
copy of the Petition served upon the Respondent, through his
solicitor, does not contain an Exhibit "B"
6.
Respondent is unable to respond to the averments of
Paragraph 6 relating to Exhibit "C" for the reason that the
copy of the Petition served upon the Respondent, through his
solicitor, does not contain an Exhibit "C"
7.
Respondent is unable to respond to the averments of
Paragraph 7 for the reasons set forth in Paragraphs 4, 5 and 6,
above, the averments of which are incorporated herein and made
a part hereof by reference thereto.
8.
Admitted that Respondent secured the premises and took
possession of the keys thereto. Admitted as to the quoted
portion of the statute, which statute speaks for itself. The
statute further provides that Respondent is to turn such
property over to Decedent's legal representative, which
Petitioner is not. The final sentence of Paragraph 8 sets
forth a legal conclusion to which no responsive pleading is
required.
9.
Denied as stated. On or about January 24, 2002, prior to
LAW OFFICES
I'v1AtRLIN R. McCALEB
being contacted by or on behalf of the Petitioner, Respondent
and his deputy spent approximately two and one-half (2-1/2)
hours in Decedent's residence searching for a Will, including
looking in the places described in Paragraph 10 of the
Petition, with the results as set forth in the last sentence of
Paragraph 9. Subsequent thereto, Petitioner's counsel
requested permission to enter Decedent's residence to again
search for a Will, which request the Coroner denied because of
his search as set forth in the preceding sentence.
10.
After reasonable investigation, Respondent is without
knowledge or information sufficient to form a belief as to the
truth of the averments of Paragraph 10.
11.
Admitted.
12.
Denied as stated. Respondent agreed to permit
Petitioner's counsel to enter Decedent's residence to search
for a Will under the conditions as set forth in a letter from
Respondent's solicitor to Amy J. Mendelsohn, Esquire, dated
February 18, 2002, a copy of which is attached hereto and made
a part hereof, marked Exhibit "A", which conditions were
initially approved by Petitioner's said counsel, only to be
later rejected.
LAW OFFICES
MARLIN R. McCALEB
Admitted.
13.
14.
The averments of Paragraph 14 set forth a legal conclusion
to which no responsive pleading is required.
15.
The averments of Paragraph 15 set forth a legal conclusion
to which no responsive pleading is required.
16.
The averments of Paragraph 16 do not require a responsive
pleading.
17.
Admitted as to the first sentence of Paragraph 17.
Respondent has no objection to Decedent's nephew being present
during such entry into Decedent's residence upon the conditions
as set forth in Exhibit "A" attached hereto. Respondent lacks
sufficient manpower to be able to provide a representative to
accompany Petitioner and the nephew on this search,
particularly in view of the averments of Paragraph 9, above,
and Respondent therefore believes that the indemnification
provisions and other conditions set forth in Exhibit "A" are
necessary and important to Respondent's proper protection.
Wherefore, Respondent respectfully requests your Honorable
Court to permit entry into Decedent's residence only under the
LAW OFFICE5
MARLIN R. McCALEB
conditions as set forth in Exhibit "A" attached hereto.
Respectfully submitted,
Marlin R. McCaleb
Attorney I.D. No. 06353
219 East Main Street
P.O. Box 230
Mechanicsburg, Pennsylvania 17055
(717) 691-7770
FAX: (717) 691-7772
Solicitor for Respondent, Michael
L. Norris, Coroner
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LAW OFFICES
MARLIN R. McCALEB
VERIFICATION
MICHAEL L. NORRIS, Coroner of Cumberland County,
Pennsylvania, verifies that the statements made in this Answer
to Petition to Authorize Search of Residence are true and
correct to the best of his knowledge, information and belief.
I understand that false statements herein are made subject to
the penalties of 18 Pa.C.S., Section 4904, relating to unsworn
falsification.
Date: / , 2002 _
Michael L. Norris
LAW OFFICES
FRAN KEBERGER PLACE
219 eaST MAIN STREET
P.O. BOX 230
m ECHANICSSURG, PENNSYLVANIA
7 ! 7 69 1-7770
FAX 69 ~ -7772
February 18, 2002
Amy J. Mendelsohn, Esquire
Rhoads & Sinon LLP
One South Market Square
P. O. Box 1146
Harrisburg, PA 17108-1146
Re: Estate of Daisy B. Restenberger
Dear Ms. Mendelsohn:
I am replying to your letter of February 14, 2002, directed
to me as solicitor for Michael L. Norris, Coroner of Cumberland
County, Pennsylvania. As we previously discussed, the Coroner
agrees to your entry into the decedent's home at 3020 Market
Street, Camp Hill (the "Residence") upon the following
conditions:
1. The purpose of the entry is limited to a search of the
Residence for the original of the decedent's Last Will and
Testament dated August 7, 2000, or any subsequent Will. Nothing
except such Will shall be removed from the Residence.
2. This right of entry is granted to you as the decedent's
personal counsel during her lifetime and as an officer of the
Court. Originally, it was limited to you and another employee of
your law firm. At your request, we are expanding the right of
entry to include Eric D. Restenberger, decedent's nephew and next
of kin, provided that you are responsible for him and his acts
and omissions while in the Residence. No other persons are
permitted to enter the Residence.
3. You, your employee and Mr. Restenberger will spend no
more than four hours in the Residence. This means that you must
arrange to obtain the key from the Coroner or his representative
at the Coroner's office at 6375 Basehore Road, Mechanicsburg,
early enough in the day to permit its return before the close of
business that same day.
4. When the key is returned, you will display to the
Coroner or his representative any Will that you find in the
Residence.
EXHIBIT "A"
Amy J. Mendelsohn, Esquire
February 18, 2002
Page 2
5. You and Mr. Restenberger will indemnify and save
harmless the Coroner from and against any and all liability,
-actions, claims and demands whatsoever that may result from your
exercise of the right entry into the Residence and your acts or
omissions while therein or while entering or leaving the same.
If these conditions are acceptable to you and to Mr.
Restenberger, please indicate your acceptance by signing and
dating below. Upon my receipt of a fully executed copy of your
acceptance, I will inform the Coroner and you may arrange with
his office to obtain the key to the Residence.
Very truly yours,
Marlin R. McCaleb
MRM/eaj
CC: Michael L. Norris, Coroner
ACCEPTANCE OF CONDITIONS
I hereby agree to and accept the foregoing conditions to my
right of entry into the Residence and I agree to indemnify and
save harmless the Coroner as above provided.
Amy J. Mendelsohn
Date
Eric D. Restenberger
Date
EXHIBIT "A"
LAW OFFICES
MARLIN R, M¢CALEB
CERTIFICATE OF SERVICE
I hereby certify that a true and correct copy of the
within Answer to Petition to Authorize Search of Residence was
served upon the other parties in interest herein or their
attorneys, on /~~ ~ , 2002, by depositing same in
the mail at the United States Post Office at Mechanicsburg,
Pennsylvania, postage prepaid, properly addressed as follows:
Amy J. Mendelsohn, Esquire
Attorney for Petitioner
One South Market Square
P.O. Box 1146
Harrisburg, PA 17108-1146
William F. Hoffmeyer, Esquire
Attorney for Eric D. Restenberger
Hoffmeyer & Semmelman
30 North George Street
York, PA 17401 ~~
Marlin R. McCaleb
iN RE: DAISY B. RESTENBERGER
iN THE COURT OF COMMON PLEAS
ORPHANS' COURT DIVISION
CUMBERLAND COUNTY, PENNSYLVANIA
NO. 21-2002-0191
RULE
WE COMMAND, you that laying aside all business and excuses whatsoever, you be and appear in your
proper person before the Honorable Judges of the Court of Common Pleas, Orphans' Court Division at a
session of the said Court there to be held, for the County of Cumberland to show cause why THE
PETITION TO AUTHORIZE SEARCH OF RESIDENCE SHOULD NOT BE GRANTED. RULE
RETURNABLE 10 DAYS.
Wimess my hand an official seal of office at Carlisle, Pennsylvania, this 4TH day of MARCH,
~lerk, ~pha~lg~ ~o~rt Division
Gl~mbbflltnd County, Carlisle, PA
M~>ammission Expires on the 1st Monday
January,
ESTATE OF DAISY B.
RESTENBERGER,
Deceased
· IN THE COURT OF COMMON PLEAS
· CUMBERLAND COUNTY, PENNSYLVANIA
· ORPHANS' COURT DIVISION
·
ORDER
AND NOW, this ~P~day of ~, 2002 upon consideration of the
foregoing Petition to Authorize Search of Residence filed by Allfirst Trust Company of
Pennsylvania, N.A., it is hereby ORDERED and DECREED that the Clerk o£ the Orphans' Court
Division, County of Common Pleas of Cumberland County shall issue a Rule to Show Cause
why the Petition to Authorize Search of Residence should not be granted.
Rule Returnable 10 days.
BY THE COURT,
420081.1
ESTATE OF DAISY B.
RESTENBERGER,
Deceased
· IN THE COURT OF COMMON PLEAS
· CUMBERLAND COUNTY, PENNSYLVANIA
· ORPHANS' COURT DIVISION
· No.
ORDER
AND NOW, this day of ., 2002 upon consideration of the
foregoing Petition to Authorize Search of Residence filed by Allfirst Trust Company of
Pennsylvania, N.A., it is hereby ORDERED and DECREED that the Cumberland County
Coroner shall give Allfirst Trust Company of Pennsylvania, N.A. access to, Allfirst Trust
Company of Pennsylvania, N.A. and is hereby authorized to search, the residence of Daisy B.
Restenberger, located at 3020 Market Street, Camp Hill, Pennsylvania, for the purpose of
locating the original Last Will and Testament of Daisy B. Restenberger dated August 7, 2000.
BY THE COURT,
Jo
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Amy J. Mendelsohn, Esquire
Attorney ID No. 81084
Rhoads & Sinon LLP
One South Market Square
P. O. Box 1146
Harrisburg, PA 17108-1146
(717) 233-5731
Attorneys for Petitioner
ESTATE OF DAISY B.
RESTENBERGER,
Deceased
· IN THE COURT OF COMMON PLEAS
· CUMBERLAND COUNTY, PENNSYLVANIA
· ORPHANS' COURT DIVISION
· No.
PETITION TO AUTHORIZE SEARCH OF RESIDENCE
NOW COMES Petitioner, Allfirst Trust Company of Pennsylvania, N.A., by and through
its attorneys, Rhoads & Sinon LLP, and files the within Petition to Permit Search of Residence,
as follows:
1. Daisy B. Restenberger (the "Decedent") died on January 18, 2002.
2. At the time of her death, the Decedent maintained her residence at 3020 Market
Street, Camp Hill, Pennsylvania. Decedent died in her residence. The Cumberland County
Coroner took the keys to Decedent's residence and will not give them to Petitioner.
3. The Decedent never married, was survived by no children or issue, and her only
next of kin are her nephew, Eric D. Restenberger, of Harrisburg, Pennsylvania and Eric D.
419566.1
Restenberger's minor children. As Decedent has only one adult heir, there is no conflict among
the Decedent's heirs.
4. On February 1, 1990, the Decedent executed a Last Will and Testament, a copy of
which is attached hereto as Exhibit "A", wherein she appointed Dauphin Deposit Bank and Trust
Company, now Allflrst Trust Company of Pennsylvania, N.A., as executor of her Estate and as
trustee of any trusts created under her Will.
5. On August 7, 2000, the Decedent executed a Last Will and Testament, revoking
all wills and codicils at any time previously made, a copy of which is attached hereto as Exhibit
"B". The Decedent's August 7, 2000, Will also names Allfirst Trust Company of Pennsylvania,
N.A. as executor.
6. Also on August 7, 2000, the Decedent executed a First Amendment to and
Restatement of Agreement of Trust dated September 7, 1982. The Agreement of Trust names
Allfirst Trust Company of Pennsylvania, N.A. as sole trustee. A copy of the First Amendment to
and Restatement of Agreement of Trust is attached hereto as Exhibit "C".
7. Under Decedent's 2000 Will, which "pours over" to the Restated Trust, as well as
her 1990 Will, Decedent's nephew, Eric D. Restenberger is the beneficiary of Decedent's
personalty outright, and the residue of Decedent's estate, in trust.
8. Upon the death of the Decedent, the Cumberland County Coroner's Office
assumed responsibility over the Decedent's house at 3020 Market Street, Camp Hill,
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Pennsylvania, pursuant to its alleged authority under 16 Pennsylvania Statute § 1235(a). Section
1235(a) provides that "the coroner shall safely keep in his charge all personal effects and
property which appear to have been on or about the person at the time of his death, or being
found on any Decedent whose body is received at the county morgue or at any other morgue
serving in lieu thereof, and all such effects and property which are delivered to him according to
law." This statute does not authorize the Coroner to deny Petitioner access to Decedent's house
for the purposes proposed herein.
9. Petitioner, as executor named in both Wills, requested the permission of the
Cumberland County Coroner's Office to search Decedent's house in order to locate the
Decedent's original Last Will and Testament dated August 7, 2000. The Cumberland County
Coroner's Office declined to permit Petitioner to access Decedent's house. Instead, the Coroner
conducted its own search of the house. During that search the Coroner located the original Will
of the Decedent dated February 1, 1990, and a photocopy of the signed Last Will and Testament
of the Decedent dated August 7, 2000, but did not locate the original Last Will and Testament of
the Decedent dated August 7, 2000.
10. On Monday, February 4, subsequent to the Coroner's search of the Decedent's
house, the Petitioner's attorneys received new information regarding the location of Decedent's
August 7, 2000 Will. Eric D. Restenberger and the Decedent's friend, Carol Sales, of Pittsburgh,
Pennsylvania, reported that during her lifetime Decedent stated that she planned to hide her
original Last Will and Testament dated August 7, 2000 between a mattress and box springs in
-3-
her house. In addition, the Decedent's friend, Martha Laverty, reported to Petitioner's attorneys
that Decedent would hide important documents in various places, such as under a mattress or
rolled up in bath towels.
11. Petitioner and Petitioner's counsel contacted the Cumberland County Coroner's
Office, reported this new information and requested access to Decedent's house in order to
conduct a further search focusing the search on the Decedent's hiding places identified by her
friends.
12. The Coroner refused to conduct a further search of Decedent's house or permit a
search by anyone else except under burdensome and unreasonable conditions beyond the
Coroner's authority under the statute.
13. Decedent's house is currently sealed by the Coroner. Eric D. Restenberger, the
only person other than the Decedent holding a key to Decedent's house, turned over the key to
the Coroner immediately after the Decedent's death.
14. Petitioner has a duty to locate and probate Decedent's Last Will and Testament
and has the right to access the Decedent's house of this purpose.
15. Petitioner cannot probate the Will of Decedent dated February 1, 1990 because
loss of the August 7, 2000 does not revive the February 1, 1990 Will. See 20 Pa. C.S. {}2506.
Petitioner wishes to avoid wasting this Court's time and resources by pursing probate of the copy
-4-
of the August 7, 2000 Last Will and Testament, instead of attempting to locate the original
August 7, 2000 Last Will and Testament.
16. Accordingly, Petitioner seeks this Court's authorization to search the Decedent's
house to locate Decedent's original Last Will and Testament dated August 7, 2000.
17. Petitioner also requests that Eric D. Restenberger be present during the search of
Decedent's house. Mr. Restenberger is familiar with Decedent's house, and he is the beneficiary
of the Decedent's personal property. Petitioner would agree to being accompanied by a
representative of the Cumberland County Coroner's Office during the search if the Court so
requires.
WHEREFORE, Petitioner respectfully requests that this Honorable Court issue an Order
requiring the Cumberland County Coroner to give Petitioner access to Decedent's house and
authorizing Petitioner and its counsel to search Decedent's house located at 3020 Market Street,
Camp Hill, Pennsylvania for the purpose of locating the original Last Will and Testament of
Decedent dated August 7, 2000.
RHOADS & SINON LLP
Date: 4L/2i /0~
By: ..~
Amy J. 1V~lsohn, Esquire
Attorney ID No.: 81084
One South Market Square
P.O. Box 1146
Harrisburg, PA 17108-1146
(717) 233-5731
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VERIFICATION
John O. Campbell, deposes and says, subject to the penalties of 18 Pa. C.S. § 4904
relating to unswom falsification to authorities, that he is a Vice President of Allfirst Trust
Company of Pennsylvania, N.A., that he makes this verification by its authority and that the facts
set forth in the foregoing Petition to Authorize Search of Residence are tree and correct to the
best of his knowledge, information and belief.
Date:
o/~n O.Campbell
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CERTIFICATE OF SERVICE
I hereby certify that on this a~}''''ri' dayof ~,elct.~.~d, ,2002, atmeandcorrect
copy of the foregoing Petition to Authorize Search of Residence was served by means of United
States mail, first class, postage prepaid, upon the following:
Marlin R. McCaleb, Esquire
Solicitor, Cumberland County Coroner's Office
219 E. Main Street
P.O. Box 230
Mechanicsburg, PA 17055
William F. Hoffmeyer, Esquire
For Eric D. Restenberger
Hoffmeyer & Semmelman
30 N. George Street
York, PA 17401
Annie M. Winter
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SHERIFF'S RETURN - REGULAR
CASE NO: 2002-00191 0
COMMONWEALTH OF PENNSYLVANIA:
COUNTY OF CUMBERLAND
RESTENBERGER DAISY B ESTATE
VS
MCCALEB MARLIN R
BRIAN BARRICK , Sheriff or Deputy Sheriff of
Cumberland County, Pennsylvania, who being duly sworn according to law,
says, the within PETITION was served upon
MCCALEB MARLIN R the
RESPONDANT , at 1529:00 HOURS, on the 25th day of February , 2002
at CUMBERLAND CO CORONER'S OFFICE 219 E MAIN STREET
MECHANICSBURG, PA 17055
MARLIN R MCCALEB
a true and attested copy of PETITION
by handing to
together with
and at the same time directing His attention to the contents thereof.
Sheriff's Costs:
Docketing
Service
Affidavit
Surcharge
18 00
6 9O
00
10 00
00
34 90
Sworn and Subscribed to before
me this ql'h~- day of
' / - Cl~kC~5 f'%~~. ~ Court
So Answers:
R. Thomas Kline
RHOADS & SINO~~
By: ~
Deputy Sheriff
ESTATE OF DAISY B.
RESTENBERGER,
Deceased
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
: No. 191 of 2002
PROOF OF SERVICE
The Rule to Show Cause dated March 4, 2002, was served by United States mail, first
class, postage prepaid, upon the following on March 6, 2002:
Marlin R. McCaleb, Esquire
Solicitor, Cumberland County Coroner's Office
219 E. Main Street
P.O. Box 230
Mechanicsburg, PA 17055
William F. Hoffmeyer, Esquire
For Eric D. Restenberger
Hoffmeyer & Semmelman LLP
30 N. George Street
York, PA 17401
Amy J. h~lsohn
422057.1
fN RE: DAISY B. RESTENBERGER
IN THE COURT OF COMMON PLEAS
ORPHANS' COURT DIVISION
CUMBERLAND COUNTY, PENNSYLVANIA
NO. 21-2002-0191
RULE
WE COMMAND, you that laying aside all business and excuses whatsoever, you be and appear iu your
proper person before the Honorable Judges of the Court of Common Pleas, Orphans' Court Division at a
sessiou of the said Court there to be held, for the County of Cumberland to show cause why THE
PETITION TO AUTHORIZE SEARCH OF RESIDENCE SHOULD NOT BE GRANTED. RULE
RETURNABLE 10 DAYS.
Witness my hand an official seal of office at Carlisle, Pennsylvania, this 4TH day of MARCtt, 209_2_..
~l~rk,AS~hanJ~'Codrt Division t ',//
~m~r~'nd County, Carlisle, PA (
~Ssion Expires on the 1't Monday ~
J~nn~ry, ~
Thomas A. French, Esquire
Attorney I.D. No. 39305
Amy J. Mendei~ohn, Esquire
Attorney ID No. 81084
Rhoads & Sinon LLP
One South Market Square
P. O. Box 1146
Harrisburg, PA 17108-1146
(717) 233-5731
Attorneys for Petitioner
IN RE:
ESTATE OF DAISY B.
RESTENBERGER,
Deceased
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
· No. 191 of 2002
PRAECIPE
TO THE PROTHONOTARY:
Please affix the attached Exhibits "A", "B" and "C" to the Petition to Authorize Search of
Residence, which was filed in this matter on February 21, 2002.
Respectfully Submitted.
RHOADS & SINON LLP
Date: ~3 18~/02. By:
rench, Esquire
Attorney ID No.: 39305
Amy J. Mendelsohn, Esquire
Attorney ID No.: 81084
One South Market Square
P.O. Box 1146
Harrisburg, PA 17108-1146
(717) 233-5731
422302.1
FILE'CO'P¥
' ,I, DAISY B. RESTENBERGER,'of the Borough of Camp Hill,
CUmBerland County, Pennsylvania, make this my will, hereby
FILF." COPY
" ,I, DAISY B. RESTENBERGER,'of the Borough of Camp Hill,
cumberland County, Pennsylvania, make this my will, hereby
revoking all prior wills and codicils.
FIRST: The expenses of my last illness and
funeral shall be paid out of my estate.
SECOND: I give all my automobiles and articles of
personal and household use, equipment and ornament, and all
insurance thereon, to such of my brother, Thomas B. Restenberger,
and my nephew, Eric D. Restenberger, as survive me, ~
substantially equal shares.
THIRD: I give the sum of Five Hundred Dollars
($500) to Freeland Cemetery Association, Freeland, Pennsylvania.
FOURTH: A. I give the sum of One Hundred
Thousand Dollars ($100,000) to my brother, Thomas B.
Restenberger, if he survives me.
B. I give the sum of Twenty-Five
Thousand Dollars ($25,000) to my nephew, Eric D. Restenberger, if
he survives me.
C. I give the sum of Five Thousand
Dollars ($5,000) to Carol K. Sales, of Camp Hill, Pennsylvania,
if she survives me.
D. I give the sum of Five Thousand
Dollars ($5,000) to Trinity Lutheran Church, Camp Hill,
Pennsylvania.
FIFTH: I give all the rest of my estate to my
trustee hereinafter named, in trust as follows~
A. The trustee ~hall pay from the ~et
income tie sum of Two Thousand Dollars ($2,000) per month or one-
half the net income, whichever is greater, to my brother, Thomas,
in monthly installments for each month in which he is living on
the first day of that month, starting with the month following my
death and ending with the month of his death. To the extent the
income is insufficient for such payments they shall be made from
principal.
B. The trustee shall pay the balance of
the net income, if any, to my nephew, Eric, and, following the
death of my brother, Thomas, the trustee shall pay to Eric all of
the net income. If at any time during my brother's lifetime my
nephew is deceased, all of the net income shall be paid to my
brother.
C. The trustee shall have the sole and
absolute discretion to distribute principal to either one or both
of my brother and my nephew, to provide for the beneficiary's
education and support and maintenance in health and reasonable
comfort, including without limitation the expenses of a nursing
home, nursing care or other expenses of invalidism.
D. Upon the death of the survivor of my
brother, my nephew and me, the trust shall terminate and, subject
to the provisions of Item NINTH hereof, the trustee shall
distribute the remaining principal in equal shares to the
children of my nephew then living, and, per stirpes, to the then
living issue of children of my nephew then deceased.
-2-
E. If at any time there is no living .
beneficiary receiving or entitled to receive the income or
principal in accordance with the foregoing provisions, the
trustee shall transfer the remaining principal in equal shares to
the Institute for Cancer Research, Fox Chase, Philadelphia,
Pennsylvania, and The Salvation Army, Eastern Pennsylvania and
Delaware Division, 701 North Broad Stret, Philadelphia,
Pennsylvania 19123.
SIXTH: If at the time of my death I am the owner
of premises 3020 Market Street, Camp Hill, Pennsylvania, and if
my brother, Thomas, is living, he shall have the right to occupy
his apartment in said premises rent-free for such time as he may
desire. All costs of maintaining the said premises, including
but not limited to real estate taxes, water and sewer rents,
insurance premiums and costs of repairs, shall be charged to the
principal or income, or to both, of my estate or the trust of my
residuary estate, as my executor and trustee shall in its sole
and absolute discretion determine. So long as my brother is
occupying his apartment in said premises, the property shall not
be sold without his written consent provided he is able to give
such consent.
SEVENTH: I make the following provisions
pertaining to generation-skipping transfers:
A. My executor may allocate any part of
my generation-skipping tax exemption which I have not irrevocably
-3-
utilized during my lifetime in such manner as my executor ,shall ·
det'ermi~e.
B. My executor may elect not to have
the deemed allocation provisions of Section 2632(b) of the
Internal Revenue Code apply to transfers made by me during my
lifetime.
C. To the extent that the allocation of
any generation-skipping tax exemption would not result in a
particular trust being completely exempt from the generation-
skipping tax, the trustee may separate such trust into two
trusts, one of which is exempt from and one of which is fully
subject to the generation-skipping tax. In the case of a trust
which has not received assets at the time the exemption is
allocated, the separation shall occur prior to any funding of the
trust. A trust which is completely exempt from the generation-
skipping tax shall be referred to as an "exempt trust" and a
trust which is subject in any part to the generation-skipping tax
shall be referred to as a "non-exempt trust".
D. In making any distributions
hereunder for the various beneficiaries my fiduciaries may
allocate among such distributions assets which are exempt from
generation-skipping tax equally or pro rata or on such other
basis as they shall in their sole and absolute discretion
determine, taking into account possible needs of beneficiaries
for distributions of principal, possible appreciation in the
-4-
value of trust assets during the lifetimes of the benefici~ries~
or ~uch'other factors as the fiduciaries consider significant.
E. No power to expend principal of an
exempt trust for a beneficiary who is a "non-skip person" as
defined in Section 2613(b) of the Internal Revenue Code may be
exercised by the trustee so long as there is any principal held
in a non-exempt trust and in which the trustee has a similar
power to expend principal for such beneficiary.
EIGHTH: Income of any trust hereunder accrued but
not on hand at the death of an income beneficiary shall not be
distributed to the estate of the beneficiary but shall be
distributed to the succeeding income or principal beneficiary or
beneficiaries.
NINTH: Any principal or income to which a child
or other issue of my nephew, Eric, under the age of twenty-five
years becomes entitled absolutely under the foregoing provisions
may nevertheless be retained by the trustee in trust for the
beneficiary until the beneficiary attains the age of twenty-five
years and income may be accumulated and invested in accordance
with the investment powers given my fiduciaries. The trustee may
apply such part or all or none of the income and principal as the
trustee may determine for the education, support and welfare of
the beneficiary, by the payment of bills therefor, or by direct
payment to the beneficiary, or by payment to any person selected
by the trustee to disburse such funds, whose receipt shall be a
complete discharge of the trustee therefor. If the trustee
-5-
deter?ines that it is impractical to adm~inister a share hereunder,
the trustee may, in discharge of all duty hereunder deposit it in
an interest-bearing account in the name of the beneficiary, with
or without restrictions on withdrawal prior to age twenty-five, as
the trustee shall deem appropriate or may pay the share to the
parent or other person having custody of the beneficiary. All
funds not paid to or applied for the beneficiary in accordance
with the foregoing provisions shall be paid to the beneficiary at
age twenty-five or to the beneficiary,s personal representative in
the event of the beneficiary,s death prior to age twenty-five.
TENTH: All estate, inheritance and other death
taxes and any interest and penalties thereon imposed by reason of
my death on property, whether passing under my will or not, and
all generation-skipping tax and any interest and penalties
thereon imposed by reason of my death on property passing under
my will, shall be paid out of the principal of my residuary
estate, without apportionment or reimbursement.
ELEVENTH: I give my executor and trustee the
following powers during the administration and until the
completion of distribution of my estate and any trusts created,
in addition to any powers given them by law, which they may
exercise in their sole discretion and without court approval:
A. To retain and invest in all forms of
real and personal property, including stock and common trust
funds of any corporate fiduciary or of any holding company
-6-
controlling the corporate fiduciary., wit~hout restriction t~
investme'nts authorized by law.
B. To join in any merger,
consolidation, reorganization, voting trust plan or similar
action, and to delegate discretionary powers or duties with
respect thereto.
C. To sell at public or private sale for
cash or credit, to exchange, or to lease for any period of time,
any real or personal property, to give options for sales,
exchanges or leases and to allocate premiums from the sale of
options to income or principal.
D. To borrow money from anyone,
including a fiduciary hereunder, and to mortgage or pledge any
assets as security therefor.
E. To compromise or settle claims
without obtaining the consent of any beneficiary.
F. To make distribution in kind and to
cause any share to be composed of cash, property or undivided
fractional shares in property different in kind from any other
share, giving consideration to such extent as my fiduciaries
determine to the federal income tax basis of such property.
G. To apply any payment of income or
principal to which an individual beneficiary is entitled
hereunder directly for the benefit of the beneficiary or to pay
it to such person as my fiduciaries select to disburse it for the
benefit of the beneficiary. The receipt of the person so
-7-
sele=ted ~hall be a complete
therefor.
discharge ~f my fiduciaries
H. To repair and maintain any real or
personal property and to charge the expense to income or
principal.
I. To apply to income or principal any
corporate distribution which is described or designated by the
corporation as a stock dividend or as a distribution which may be
received either in cash or in shares of the corporation at the
option of the holder.
J. To make any election permitted by the
Internal Revenue Code with respect to the date for valuing the
assets of my estate, with respect to claiming administration and
medical expenses as income or estate tax deductions and with
respect to any other income, estate or gift tax option, without
making any compensating adjustments between principal and income
and between beneficiaries or trusts in consequence of such
elections.
TWELFTH= Wherever the trustee has discretion to
determine whether or to what extent principal or income shall be
distributed to or used for the benefit of a beneficiary, the
trustee may but need not necessarily consider the resources and
sources of funds available to such beneficiary.
THIRTEENTH: A. I appoint~=.~n Dc~c_~i~ Bank,
Harrisburg, Pennsylvania, executor and trustee.
-8-
B. The corporate fiduciary sha%l
receive compensation for the performance of its services under my
will in accordance with its schedule of fees in effect from time
to time during the period in which its services are performed.
C. No executor or trustee serving
hereunder shall be required to enter bond or other security in
any Jurisdiction.
IN WITNESS ..W~.EREOF, I have set my hand and seal unto
this my last will, containing nine (9) pages.
SIGNED, SEALED, PUBL
presence of ~w~h~=~ he~.r~quest, in her~~_n_'_~n t~e
hereunto subo~_V=~uer, all being present -E r~="ue' and in the
o~meu our names as witnessesTu une same time, have
Name
Address
-9-
We, DAISY
, , the testatrix and the
witnesses respectively, whose names are signed to the attached
or foregoing instrument, being first duly SWOrn, do hereby
declare to the undersigned authority that the testatrix executed
the instrument as her last will that she exeCuted it willingly,
that she executed it '
as her free and voluntary act for the
purposes therein expressed, and that each of the witness
the presence and hearing of the testatrix. ~.._~ ~ es, in
witness and that to the best · -~..=u ~ne wi
of their knowl~ .... 11 as
at that time eighteen years of age or older~ =ne testatrix was
under no constraint or undue influence. ' SOund mind and
itness
Subscribed, Sworn to and acknowledged before me by
B. RESTENBERGER, the testatrix, and DAISY
be fo
~ ,r?~e by _~i~_..,.~,_ ~__.~ .~. ;ubsc~ib?d ~n~_ sworn ~o
day of n~ ~ ~ .~ ~~~.
LAST WILL AND TESTAMENT
OF
DAISY B. RESTENBERGER
I, DAISY B. RESTENBERGER, of Camp Hill, Cumberland
County, Pennsylvania, being of sound and disposing mind and
memory, do make, publish and declare this to be my Last Will and
Testament, hereby revoking all Wills and Codicils by me at any
time previously made.
1. TANGIBLE PERSONAL PROPERTY. I give and bequeath
all of my household furniture and furnishings, automobiles, other
motor vehicles, books, pictures, jewelry, china, crystal,
appliances, silverware, wearing apparel, articles of household or
personal use or adornment, collections, artwork, together with all
policies of insurance thereon, to my nephew, ERIC D. RESTENBERGER,
of Harrisburg, Pennsylvania, if he survives me. If ERIC D.
RESTENBERGER does not survive me, such articles shall be sold and
the proceeds thereof shall pass as a part of my residuary estate.
Page 1 of 7
351217.1
2. RESIDUE. I give, devise and bequeath all the rest
and residue of my property, real, personal and mixed, not disposed
of in the preceding portions of this Will, including all property
over which I hold a power of appointment (which powers of
appointment I hereby exercise in favor of my estate), to the then
trustee of "The Daisy B. Restenberger Revocable Trust" created by
a trust agreement dated September 7, 1982, and amended and
restated as of the same date as this Will, between me as Settlor
and Co-Trustee, and Allfirst Trust Company of Pennsylvania, N.A.,
as Co-Trustee.
3. SPENDTHRIFT PROVISION. No interest in income or
principal of my estate shall be subject to attachment, levy or
seizure by any creditor, spouse, assignee or trustee or receiver
in bankruptcy of any beneficiary of. my estate or of any trust
created hereunder prior to the beneficiary's actual receipt
thereof. My Executor shall pay over the net income and the
principal to the beneficiaries herein designated, as their
interests may appear, without regard to any attempted anticipation
(except as may be specifically provided herein), pledging or
assignment by any beneficiary of my estate and without regard to
Page 2 of 7
any claim thereto or attempted levy, attachment, seizure or other
process against said beneficiary.
4. SURVIVAL'PRESUMPTIONS. Any person, who shall have
died at the same time as I or under such circumstances that it is
difficult or impossible to determine who shall have died first,
shall be deemed to have predeceased me.
5. FIDUCIARY POWERS. In the settlement of my estate,
my Executor shall possess, among others, the following powers,
exercisable without prior court approval, but in all cases to be
exercised for the best interests of the beneficiaries:
(a) To retain any investments I may have at my
death so long as my Executor may deem it advisable to my
estate so to do, including securities owned, issued or
underwritten by any corporate Executor or any of its
affiliates.
(b) To vary investments, when deemed desirable by
my Executor, and to invest in every kind of property and
type of investment, including securities owned, issued
or underwritten by any corporate Executor or any of its
affiliates, or as to which my corporate Executor or any
of its affiliates are investment advisors, as my
Executor shall deem wise.
(c) In order to effect a division of the principal
of my estate or for any other purpose, including any
final distribution of my estate, my Executor is
authorized to make said divisions or distributions of
the personalty and realty partly or wholly in kind. If
such division or distribution is made in kind, said
assets shall be divided or distributed at their
respective values on the date or dates of their division
Page 3 of 7
or distribution. In making any division or distribution
in kind, my Executor shall divide or distribute said
assets in a manner which will fairly allocate any
unrealized appreciation among the beneficiaries.
(d) To sell either at public or private sale and
upon such terms and conditions as my Executor may deem
advantageous to my estate, any or all real or personal
estate or interest therein owned by my estate severally
or in conjunction with other persons or acquired after
my death by my Executor, and to consummate said sale or
sales by sufficient deeds or other instruments to the
purchaser or purchasers, conveying a fee simple title,
free and clear of all trust and without obligation or
liability of the purchaser or purchasers to see to the
application of the purchase money or to make inquiry
into the validity of said sale or sales; also, to make,
execute, acknowledge and deliver any and all deeds,
assignments, options or other writings which may be
necessary or desirable in carrying out any of the powers
conferred upon my Executor in this paragraph or
elsewhere in this Will.
(e) To mortgage real estate and to make leases of
real estate for any term.
(f) To borrow money from any party, including my
Executor, to pay indebtedness of mine or of my estate,
expenses of administration, Death Taxes or other taxes.
(g) To pay all costs, expenses, legally
enforceable debts, funeral expenses and charges in
connection with the administration of my estate.
(h) To vote any shares of stock that form a part
of my estate and to otherwise exercise all the powers
incident to the ownership of such stock and to actively
manage and operate any incorporated or unincorporated
business, including any joint ventures and partnerships,
and to incorporate any such unincorporated business,
with all the rights and powers of any owner thereof.
Page 4 of 7
(i) In the discretion of my Executor, to unite
with other owners of similar property in carrying out
any plans for the reorganization of any corporation or
company whose securities form a part of my estate.
(j) To assign to and hold in my estate an
undivided portion of any asset.
(k) To hold investments in the name of a nominee.
(1) To compromise controversies.
(m) To disclaim, in whole or in part, any and all
interests in property owned by me at the time of my
death, including those passing to me by Will, intestacy,
contract, joint ownership, operation of law or
otherwise.
(n) To designate one or more persons or a
corporation to act as ancillary fiduciary in any
jurisdiction in which ancillary administration may be
necessary, such ancillary fiduciary to serve without
bond or security and to have all powers, authorities and
discretions conferred hereunder.
(o) To employ and compensate from income or
principal, in the discretion of my Executor, investment
and legal counsel, accountants, brokers and other
specialists, and, whenever there shall be no corporate
Executor in office, a corporate custodian, and to
delegate to investment counsel discretion with respect
to the investment and reinvestment of any or all of the
assets held hereunder.
6. TAX CLAUSE. Ail inheritance, estate and similar
taxes becoming due by reason of my death ("Death Taxes"), whether
such Death Taxes shall be payable by my estate or by any recipient
of any property, shall be paid by my Executor out of the property
Page 5 of 7
passing under ITEM 2 of this Will as an expense and cost of
administration of my estate and allocated as provided in the Trust
referenced in ITEM 2. My Executor shall have no duty or
obligation to obtain reimbursement for any Death Taxes paid by my
Executor, even though paid with respect to proceeds of insurance
or other property not passing under this Will.
7. CUSTODIAN OF ESTATES. If at any time any
individual under the age of twenty-one shall be entitled to
receive any assets free of trust by reason of my death, whether
payable hereunder, by operation of law, contract or otherwise, I
appoint my Executor as Custodian for such individual under the
Pennsylvania Uniform Transfers to Minors Act.
8. EXECUTOR APPOINTMENT. I hereby appoint ALLFIRST
TRUST COMPANY OF PENNSYLVANIA, N.A., with offices in Harrisburg,
Pennsylvania, as Executor of this Will. All references in this
Will to my "Executor" shall refer to my originally named Executor
or to any successor Executor, as the case may be.
9. WAIVER OF BOND; FIDUCIARY FEES. Any Custodian or
Executor shall qualify and serve without the duty or obligation of
filing any bond or other security. Any corporate fiduciary shall
be entitled to compensation for services in accordance with the
Page 6 of 7
standard schedule of fees in effect when the services are
rendered.
IN WITNESS WHEREOF, I have set my hand and seal to this,
my Last Will and Testament, consisting of this and the preceding
six (6) pages, this ? f~ day of ~_~~ , 2000.
'baisy/'Rest~nberger/
We, the undersigned, hereby certify that the foregoing
Will was signed, sealed, published and declared by the above-named
Testatrix as and for her Last Will and Testament, in the presence
of us, who, at her request and in her 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 Testatrix was of sound and disposing
mind and memory. .
(SEAL)
(SEAL)
Residing at:
Residing at:
Page 7 of 7
COMMONWEALTH OF PENNSYLVANIA :
.~ : SS:
COUNTY OF f'"/-".-/~.~.~ :
~ ' .~~.~_$. , the Testatrix ~d the Witnesses,
r~pectively, whose names are signed.to the foregoing instrument,
having been sworn, do hereby declare to the undersigned officer
that the Testatrix, in the presence of the Witnesses, signed said
instrument as her Last Will and Testament, that she signed
voluntarily, that each of the Witnesses, in the presence of the
Testatrix and of each other, signed said Will as a Witness and that
to the best of the knowledge of each Witness, the Testatrix was at
the time of sound mind and under no constraint or undue influence.
Wi~s
ness
Subscribed and acknowledged before me by Daisy B. Restenberger, the
Testatrix, and subscribed and s~worn to before me,by
.~.~/c.~..~-/_,~-~/D~_ .and ~~~__~~_~, the
Wit~sses, on this ~ d~ of ~,~ , 2000.
ary Public
Commission Expires:
( SEAL )
Notariai Seal
Yvonne R. Durham, Notary Public
Harrisburg, Dauphin County
My Commission Expires Aug. 20, 2001
Member. Pennsylvania Association of Notaries
FIRST AMENDMENT TO AND RESTATEMENT
OF
AGREEMENT OF TRUST DATED SEPTEMBER 7, 1982,
BY
DAISY B. RESTENBERGER, SETTLOR AND CO-TRUSTEE,
DAUPHIN DEPOSIT BANK,
NOW ALLFIRST TRUST COMPANY OF PENNSYLVANIA, N.A., CO-TRUSTEE
"The Daisy B. Restenberger Revocable Trust"
THIS FIRST AMENDMENT TO AND RESTATEMENT OF AGREEMENT
OF TRUST ("First Amendment") is made and entered into by and between DAISY B.
RESTENBERGER, of Camp Hill, Cumberland County, Pennsylvania, the settlor (the "Settlor"),
and ALLFIRST TRUST COMPANY OF PENNSYLVANIA, N.A., successor to Dauphin
Deposit Bank, with offices located in Harrisburg, Dauphin County, Pennsylvania and DAISY B.
RESTENBERGER, co-trustees (collectively, the "Trustee").
WITNESSETH:
WHEREAS, on September 7, 1982, Daisy B. Restenberger, as Settlor and Co-
Trustee, and Dauphin Deposit Bank, as Co-Trustee, entered into an Agreement of Trust (the
"Trust Agreemem");
WHEREAS, in ARTICLE II of the Trust Agreement, the Settlor reserved the
right to amend any or all provisions of the Trust Agreement;
353147.1
WHEREAS, the Settlor desires to amend and completely restate the Trust
Agreement which is the purpose of this First Amendment.
NOW, THEREFORE, for and in consideration of their mutual covenants and
promises, the parties agree as follows:
ARTICLE I
Revocation and Restatement
The Settlor hereby revokes ARTICLES I through VII of the Trust Agreement in
their entirety and replaces them with the following provisions, which provisions are acceptable to
the Trustee.
ARTICLE II
Trust Assets
The Settlor, or any other party or person, may from time to time make policies of
insurance on Settlor's life, individual retirement account benefits, and/or qualified or non-
qualified retirement plan benefits payable to the Trustee, or may transfer other assets to the
Trustee, subject to the terms of this Agreement, by inter vivos grant or by Will. The trust assets
shall include the existing trust assets, the proceeds of any insurance policies payable to the
Trustee (collectively hereinafter called the "Policies"), and all such other benefits or later added
-2-
assets (collectively the "Trust Assets"), which shall be held, administered, distributed and
governed by the Trustee, IN TRUST NEVERTHELESS, in accordance with the provisions of
this Agreement and any amendments hereto.
ARTICLE lB
During the Settlor's Lifetime
During the Settlor's lifetime, the Trustee shall:
(A) Have, hold, manage, invest and reinvest the Trust Assets, collect
the income and pay over the net income to the Settlor during the Settlor's lifetime
as the Settlor may from time to time request. In addition, the Trustee shall pay
such portion or all of the principal of the Trust Assets to the Settlor as the Settlor
may from time to time request. Any income not distributed to the Settlor during
the calendar year shall be added to Trust principal.
03) Pay and use such portion or all of the income and principal of the
Trust Assets as the Trustee, in the Trustee's sole discretion, from time to time
shall deem necessary to provide for the proper maintenance, support, medical,
hospital, nursing or nursing home care of the Settlor.
(C) In the Trustee's sole discretion, pay either from the principal or
income of the Trust Assets any outstanding bills or obligations owing by the
Settlor.
(D) Whenever aha as often as, in the sole judgment of the Trustee, the
Settlor, to whom payments of income and principal are herein directed to be
made, shall be unable to act, or shall lack ability or shall otherwise be unable to
apply such payments to the Settlor's own best interest and advantage, the Trustee,
in the Trustee's sole discretion, may make all or any portion of such payments in
any one or more of the following ways:
(1) directly to the Settlor;
-3-
(2)
(3)
to the legal guardian or duly authorized attorney-in-
fact or agent of the Settlor; or
by the Trustee expending the same for the benefit of
the Settlor.
ARTICLE IV
Upon the Settlor's Death
Upon the death of the Settlor during the existence of this Trust, the Trustee shall
divide and distribute the Trust Assets as follows:
(A) The Trustee shall pay the following specific bequests from the principal
held hereunder:
(1)
(2)
(3)
(4)
The sum of Five Hundred Dollars ($500) to FREELAND
CEMETERY ASSOCIATION, Freeland, Pennsylvania.
The sum of Twenty-five Thousand Dollars ($25,000) to
Settlor's nephew, ERIC D. RESTENBERGER (the
"Settlor's Nephew), if he survives Settlor.
The sum of Five Thousand Dollars ($5,000) to Settlor's
friend, CAROL K. SALES, of Camp Hill, Pennsylvania,
if she survives Settlor.
The sum of Five Thousand Dollars ($5,000) to TRINITY
LUTHERAN CHURCH, Camp Hill, Pennsylvania.
(B) The Trustee shall place in Trust A (also herein referred to as the
"GST Exempt Trust") that amount of the principal, if any, that has a value equal
to the amount of the Settlor's available generation skipping transfer tax exemption
("GST Exemption"), IN TRUST NEVERTHELESS, to be held, administered and
disposed of in accordance with the provisions of ARTICLE V hereof. For
purposes of this ARTICLE, Settlor's "available generation skipping tax
exemption" means an amount equal to the generation skipping transfer tax
exemption provided in Section 2631 (a) of the Internal Revenue Code of 1986, as
amended, that has not been allocated by the Settlor or the Executor of Settlor's
estate to any other transfer by the Settlor during her lifetime, following her death
or otherwise.
(C) The Trustee shall place in Trust B (also herein referred to as the
"GST Non-Exempt Trust") such of the Trust Assets as shall not have been
distributed pursuant to the preceding paragraphs (A) and (B), IN TRUST
NEVERTHELESS, to be held, administered and disposed of in accordance with
the provisions of ARTICLE VI hereof.
ARTICLE V
Trust A
(The GST Exempt Tins0
The Trustee shall have, hold, manage, invest and reinvest the assets of Trust A,
collect the income and
(A) If the Settlor's Nephew, ERIC D. RESTENBERGER, survives the
Settlor, then beginning at the Settlor's death, the Trustee shall pay over the net
income of Trust A to the Settlor's Nephew during the Settlor's Nephew's lifetime
in quarterly installments and pay such portions of the principal as, in the sole
discretion of the Trustee, shall be necessary for the Settlor's Nephew's
maintenance, support, medical and nursing care, taking into consideration any
other means readily available for such purposes. The Trustee shall also pay such
portions of the principal of Trust A as, in the sole discretion of the Trustee, shall
be necessary for the education, including college and graduate education, of the
Settlor's Nephew's children, taking into consideration any other means readily
available for such purposes. None of the principal of the GST Exempt Trust shall
be expended for Settlor's Nephew until after the principal of the GST Non-
Exempt Trust is completely exhausted.
(B) If the Settlor's Nephew survives the Settlor, then the Settlor's
Nephew may by Will making specific reference to this power appoint all or any
portion of the assets of Trust A to or for the benefit of such one or more of the
Settlor's Nephew's issue, in such amounts and proportions, and in such lawful
interest or estates, whether absolutely or in trust, as Settlor's Nephew may appoint
-5-
by such Will; provided, however, that no appointment shall directly or indirectly
benefit Settlor's Nephew, Settlor's Nephew's creditors or the creditors of the
Settlor's Nephew's estate.
(C) Upon the death of the survivor of the Settlor and the Settlor's
Nephew, the Trustee shall distribute the then remaining principal of Trust A not
appointed by Settlor's Nephew under paragraph (B) to the Settlor's Nephew's
issue then living, per stirpes; provided, however, that if any distribution under this
paragraph (C) is to a child of the Settlor's Nephew who has not attained the age of
thirty-five years, such child's share shall be retained by the Trustee as a separate
trust estate, IN TRUST NEVERTHELESS, to be held, administered and disposed
of in accordance with ARTICLE VII for the benefit of such child (the "Retention
Trust"). If the Settlor's Nephew has no issue living at the death of the survivor of
the Settlor and the Settlor's Nephew, then the remaining principal of the GST
Exempt Trust shall be distributed pursuant to ARTICLE VIII hereof.
ARTICLE VI
Trust B
The GST Non-Exempt Trust
The Trustee shall have, hold, manage, invest and reinvest the assets of Trust B,
collect the income and
(A) If the Settlor's Nephew, ERIC D. RESTENBERGER, survives the
Settlor, then beginning at the Settlor's death, the Trustee shall pay over the net
income of Trust B to the Settlor's Nephew during such Settlor's Nephew's
lifetime in quarterly installments and such portions of the principal as, in the sole
discretion of the Trustee, shall be necessary for the Settlor's Nephew's
maintenance, support, medical and nursing care, taking into consideration any
other means readily available for such purposes.
(B) If the Settlor's Nephew survives the Settlor, then the Settlor's
Nephew may by Will making specific reference to this power appoint all or any
portion of the assets of Trust B to or for the benefit of such one or more
persons, corporations, creditors or to the Settlor's Nephew's estate, in such
amoums and proportions, and in such lawful interests or estates, whether
absolutely or in trust, as the Settlor's Nephew may appoint by such Will.
-6-
(C) Upon the death of the survivor of the Settlor and the Settlor's
Nephew, the Trustee shall distribute the then remaining principal of Trust B not
appointed by Settlor's Nephew under paragraph (B), to the Settlor's Nephew's
issue then living, per stirpes; provided, however, that if any distribution under this
paragraph (C) is to a child of the Settlor's Nephew who has not attained the age of
thirty-five years, such child's share shall be retained by the Trustee as a separate
trust estate, IN TRUST NEVERTHELESS, to be held, administered and disposed
of in accordance with ARTICLE VII for the benefit of such child (the "Retention
Trust"). If the Settlor's Nephew has no issue living at the death of the survivor of
the Settlor and the Settlor's Nephew, then the remaining principal of the GST
Non-Exempt Trust shall be distributed pursuant to ARTICLE VIII hereof.
ARTICLE VII
The Retention Trust
The Trustee shall have, hold, manage, invest and reinvest the assets of the
Retention Trust, collect the income and
(A) Until the beneficiary of the Retention Trust (the "Beneficiary")
shall have attained the age of twenty-one years, my Trustee shall from time to
time pay to or for the benefit of the Beneficiary such amounts of the net income
and principal of the Retention Trust as, in the sole discretion of my Trustee,
shall be necessary for the Beneficiary's maintenance, support, medical and
nursing care and education, including college and graduate education, taking
into consideration any other means readily available for such purposes. At the
end of each year any unexpended income shall be added to the principal of the
Retention Trust.
(B) After the Beneficiary shall have attained the age of twenty-one
years, my Trustee shall thereafter pay to the Beneficiary the net income derived
from the Retention Trust in installments not less frequently than quarterly and
such amounts of the principal as, in the sole discretion of my Trustee, shall be
necessary for the Beneficiary's maintenance, support, medical and nursing care
and education, including college and graduate education, taking into
consideration any other means readily available for such purposes.
-7-
(C) If at the time of the creation of the Retemion Trust the Beneficiary
shall have then attained the age set forth below or if the Beneficiary shall
thereafter attain that age, upon receipt by the Trustee of a written request from the
Beneficiary, the Trustee shall distribute outright to the Beneficiary the fractional
portion of the then remaining principal of the Retention Trust set forth below:
Age Fractional Shar._____.__~e
Twenty-five years
Thirty years
Thirty-five years
One-third
One-half
Balance then remaining
(D) The Beneficiary may by Will making specific reference to this
power appoint all or any portion of the assets of the Retention Trust to or for the
benefit of such one or more the Beneficiary's issue or any issue of the Settlor's
Nephew or any other person, or the Beneficiary's estate, in such amounts and
proportions, and in such lawful interest or estates, whether absolutely or in trust,
as the Beneficiary may appoint by such Will.
(E) If a Beneficiary shall die before final distribution of the assets of
the Retention Trust is made, the then remaining principal and any undistributed
income of the Retention Trust not appointed under paragraph (C) shall be
distributed to the Beneficiary's issue then living, per stirpes. If the Beneficiary
has no issue then living, then to the Settlor's Nephew's issue then living, per
stirpes; provided, however, that if any such Beneficiary is then a Beneficiary of a
Retention Trust hereunder, the share of such Beneficiary shall be added to the
principal of such Retention Trust as if an integral part thereof, to be held,
administered and disposed of in accordance with the terms thereof. If none of the
Settlor's Nephew's issue is living at the termination of the Retention Trust, then
the remaining assets of the Retention Trust shall be distributed in accordance with
ARTICLE VIII hereof.
-8-
ARTICLE VIII
Contingent Distribution
If the Senior's Nephew and all of the Senior's Nephew's issue are deceased at the
time for the distribution of any trust estate hereunder following the Settlor's death, the Trustee
shall distribute any assets passing under this ARTICLE in two equal shares, one share to the
FOX CHASE CANCER CENTER, Philadelphia, Pennsylvania, and one share to THE
SALVATION ARMY, Harrisburg Corp, Harrisburg, Pennsylvania.
ARTICLE IX
Perpetuities Provision
Nothing herein is intended to, nor shall it be construed to, postpone the vesting of
any part of the assets of this trust or of any separate trust estate created hereunder for more than
twenty-one years after the death of the survivor of the Settlor, the Settlor's Nephew and the
Settlor's Nephew's issue living at the Settlor's death. At the expiration of such period the assets
of this trust and all of the separate trust estates hereunder shall immediately vest in fee simple
absolute in and be distributed outright to the person or persons then entitled to receive the income
therefrom, whether in the Trustee's discretion or otherwise.
-9-
ARTICLE X
Spendthrift Provision
No part of the income or principal of the property held under any trust created
hereunder 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 thereof. The
Trustee shall pay over the net income and the principal to the parties herein designated, as their
interests may appear, without regard to any attempted anticipation (except as specifically
provided herein), pledging or assignment by any beneficiary under any trust created hereunder,
and without regard to any claim thereto or attempted levy, attachment, seizure or other process
against said beneficiary.
ARTICLE XI
Trustee Powers
During the continuance of any trust created hereunder, the Trustee shall possess,
among others, the following powers, exercisable without court approval, but in all cases to be
exercised for the best interests of the beneficiaries:
(A) To retain any investments so long as the Trustee may deem it
advisable so to do, including securities owned, issued or underwritten by any
corporate Trustee or any of its affiliates.
(B) To vary investments, when deemed desirable by the Trustee, and to
invest in every kind of property and type of investment, including securities
owned, issued or underwritten by any corporate Trustee or any of its affiliates, or
-10-
as to which such Trustee or its affiliate acts as investment advisor, as the Trustee
shall deem wise.
(C) To exercise any outstanding stock option in effect at the Settlor's
death, and to borrow any necessary funds from any person or institution,
including the Trustee, to mortgage or pledge any or all real or personal property
as the Trustee in the Trustee's sole discretion shall choose without regard for the
dispositive provisions of this Agreement.
(D) In order to affect a division of the principal of any trust or for any
other purpose, including the final distribution of any trust, the Trustee is
authorized to make said divisions or distributions of the personalty and realty
partly or wholly in kind. If such division or distribution is made in kind, said
assets shall be divided or distributed at their respective values on the date or dates
of their division or distribution. In making any division or distribution in kind,
the Trustee shall divide and distribute said assets in a manner that will fairly
allocate any unrealized appreciation among the beneficiaries.
(E) To sell either at public or private sale and upon such terms and
conditions as the Trustee may deem advantageous to any trust, any or all real or
personal estate or interest therein owned by any trust severally or in conjunction
with other persons or acquired by the Trustee (including selling "short" any right,
privilege, option or asset), and to consummate said sale or sales by sufficient
deeds or other instruments to the purchaser or purchasers, conveying a fee simple
title, free and clear of all trust and without obligation or liability of the purchaser
or purchasers to see to the application of the purchase money or to make inquiry
into the validity of said sale or sales; also, to make, execute, acknowledge and
deliver any and all deeds, assignments, options or other writings which may be
necessary or desirable in carrying out any of the powers conferred upon the
Trustee in this paragraph or elsewhere in this Agreement.
(F) To make leases of real estate for any tenn.
(G) To borrow money from any party, including the Trustee, to pay an
indebtedness of the Settlor or of the Settlor's estate or trust, expenses of
administration, all estate, inheritance and similar taxes ("Death Taxes") and other
taxes.
(H) To pay, in the Trustee's discretion, without reimbursement, all
costs, Death Taxes or other taxes, expenses and charges in connection with the
-11-
administration of the Settlor's estate or trust, and to pay the funeral expenses and
the expenses of the last illness of the Settlor.
(I) To vote any shares of stock that form a part of any trust and to
otherwise exercise all the powers incident to the ownership of such stock; to
actively manage and operate any incorporated or unincorporated business,
including any joint ventures and partnerships, and to incorporate any such
unincorporated business, with all the rights and powers of any owner thereof.
(J) In the discretion of the Trustee, to unite with other owners of
similar property in carrying out any plans for the reorganization of any
corporation or company whose securities form a part of any trust.
asset.
To assign to and hold in any trust an undivided portion of any
(L) To select, employ and compensate any person, firm or corporation
engaged in rendering investment counsel advice to advise the Trustee in making
investments, managing securities or making decisions concerning the purchase,
retention, sale or other disposition of any part of any trust estate hereunder; and to
select, employ and compensate any attorney or firm of attorneys to render legal
services to the Trustee with respect to any trust estate hereunder.
(M) To divide any trust hereunder which would have a generation
skipping transfer tax inclusion ratio other than one or zero, into two separate
trusts which are fractional shares, known as the "exempt trust" and the
"nonexempt trust". The exempt trust shall be that fractional share of the total trust
fund that has a generation skipping transfer tax inclusion ratio of zero, and the
nonexempt mast shall be the remaining fractional share of the trust, with a
generation skipping transfer tax inclusion ratio of one. The terms and conditions
of the nonexempt trust and the exempt mast will be identical. Any reference to a
mast created under this Agreement, without a further specification or limitation,
shall be deemed to refer to both the exempt mast and the nonexempt mast, in
proportionate amounts, where relevant. The assets of each separate exempt and
nonexempt trust shall be held, administered and invested as separate masts, and
the Trustee shall maintain adequate accounting and records for both such masts.
The executor of the Settlor's estate shall indicate on the federal estate tax return
filed for the Settlor's estate that separate masts will be created (or funded) and
clearly set forth the manner in which the trust is to be severed and the separate
trusts funded.
-12-
ARTICLE XII
Survival Presumption~
Any person who shall have died at the same time as the Settlor or under such
circumstances that it is difficult or impossible to determine who shall have died fu'st, shall be
deemed to have predeceased the Settlor. Any person other than the Settlor who shall have died at
the same time as any then beneficiary of income of a trust created hereunder or under such
circumstances that it is difficult or impossible to determine who shall have died first, shall be
deemed to have predeceased such beneficiary.
ARTICLE XIII
Trustees
(A) The Settlor reserves the right to remove and replace any Trustee
and to fill any vacancy in the office of Trustee during the Settlor's lifetime. If
Settlor should fail or cease to act as Co-Trustee, ALLFIRST TRUST COMPANY
OF PENNSYLVANIA, N.A. shall serve alone as Trustee.
(B) An individual Trustee shall be deemed to have failed to serve as
Trustee hereunder if, among other reasons, the treating physician of such
individual Trustee shall certify in writing that such Trustee possesses permanent
mental or physical incapacities which preclude such Trustee from discharging his
or her duties as Trustee hereunder.
(C) Any Trustee serving hereunder shall have the right to resign from
such office at any time, with or without cause and without Court approval. No
successor Trustee shall be liable for the actions of the Trustee occurring prior to
the successor Trustee taking office and shall be responsible only for the assets
delivered to such successor Trustee.
-13-
(D) Following the death of the Settlor, the Settlor's Nephew and the
Settlor's Nephew's children who have reached the age of majority, from time to
time, shall be authorized by majority vote to remove any corporate Trustee
serving hereunder for any reason without cause and without court approval, but
must replace such Trustee in the same manner with another corporate Trustee, all
such actions to be taken by written notice to the Trustee, which shall be effective
without court approval.
(E) All references herein to the "Trustee" shall refer to the originally
named Co-Trustees and to any successor Trustee, as the case may be.
ARTICLE XIV
Additional Trust Provision,q
(A) Whenever the Trustee, in the Trustee's sole discretion, determines
that any trust hereunder should be terminated because said trust is too small to
justify its maintenance as a separate trust, the Trustee, without any liability to any
person or remainderman whose interest may be affected thereby and without the
necessity of prior court approval, shall terminate such trust and shall distribute the
assets of the terminated trust outright to the individual or individuals at that time
eligible to receive the income therefrom. If any additions to any such trust are
received after its termination under this ARTICLE, such trust shall be revived and
this provision shall continue to apply to it. The Trustee discretion herein granted
shall in no event be construed as giving any potential distributee of a trust the right
to compel a termination in whole or in part of such trust.
03) If any beneficiary under any trust hereunder is determined by the
Trustee, in the Trustee's sole discretion, to be mentally or physically
incapacitated, the Trustee may pay any amount distributable to such beneficiary to
the parent, guardian of the property or estate of such beneficiary, the beneficiary's
attorney-in-fact or to the person caring for such beneficiary.
(C) ff an addition is made to any Trust hereunder by will or from
another trust, the Trustee may accept the statement of the fiduciary that the
property delivered to the Trustee constitutes all the property to which the Trustee
is entitled. The Trustee shall have no duty to require the fiduciary to file an
accounting with the Court of his, her or its administration or to inquire into any
-14-
action of the fiduciary, and only shall be responsible for the property that the
Trustee receives.
ARTICLE XV
Custodian
If at any time any individual under the age of twenty-one years shall be entitled to
receive any assets hereunder free of trust, the Trustee shall act as Custodian of such assets for
the benefit of such individual under the Pennsylvania Uniform Transfers to Minors Act.
ARTICLE XVI
Death Taxes
All inheritance, estate and similar taxes becoming due by reason of Settlor's
death, including any taxes relating to generation skipping transfers imposed under Chapter 13 of
Subtitle B of the Internal Revenue Code, as amended ("Death Taxes"), whether such Death Taxes
shall be paid by Settlor's Executor or by the Trustee shall be charged to the property passing
under ARTICLE IV(C) and if such Death Taxes exceed the assets passing under ARTICLE
IV(C), then out of other property passing under IV(B).
-15-
ARTICLE XVII
Sure_t?/and Compensation of Trustee
The Trustee shall serve without the duty or obligation of filing any bond or other
security and shall be entitled to compensation for services in accordance with the standard
schedule of fees in effect when the services are rendered.
ARTICLE XVIR
Revocability
The Settlor may, by instrument in writing delivered to the Trustee, modify, alter
or revoke this Agreemem in whole or in part; provided, however, that the duties, powers,
compensation and liability of the Trustee shall not be changed without the written consent of the
Trustee.
ARTICLE XIX
Trust Matters
(A) This immanent is being created to provide for the convenient
administration of the assets of Daisy B. Restenberger without the necessity of
court supervision during her lifetime and in the event of the Settlor's incapacity or
death. Any person shall deal with the Trustee without the approval of any court,
the Settlor or any beneficiary of any Trust created by this Declaration, and shall
assume that the Trustee has the same power and authority to act as an individual
does in the managemem of his or her own affairs. Any bank, broker, mutual
fund, life insurance company or other financial institution or any other person who
deals with the Trustee and who is presented with a copy of this page and any other
-16-
page of the Trust shall accept the same as conclusive proof of the terms and
authority granted by these instruments and shall assume that no conflicting
directions or terms are contained in the pages omitted.
(B) In order to facilitate the convenient administration of the Trust,
including the registration and transfer of assets to and from the Trust, the Settlor
or any Trustee shall have the power to execute a Certificate of Trust describing
any trust matter, including but not limited to a description of the trust terms,
certification of any pages of this Trust, the administrative powers of the Trustee
and the identity of any currem Trustee. Any person who receives an original or
photocopy of said Certificate of Trust shall be held harmless from relying on the
same, and shall not be obligated to inquire about the terms of the Trust or
maintain a copy of the Trust. The Trustee shall have the power to indemnify and
hold harmless any financial institution or other third person for their good faith
reliance upon the information contained in the Certificate of Trust.
ARTICLE XX
Situs
This Agreement and any trust created hereunder shall be governed by the laws of
Pennsylvania and shall have its situs in Cumberland County, Pennsylvania.
-17-
IN WITNESS WHEREOF, Daisy ]~. gCst,enberger, as Settlor and Co-.Tru.ste,e, has.
hereunto affixed her hand and seal and ALLFIRST TRUST COMPANY OF PENNSYLVANIA,
N.A., as Co-Trustee, has caused this First Amendment to and Restatement of Agreement of
Trust to be executed by its duly authorized officer this 7 ~ day of ~c~Txcrf~z~" ,
WITNESS:
SETTLOR and CO-TRUSTEE:
Daisy BtA:(estenberg~r ~
ATTEST:
(Asst.) Secretary
CO-TRUSTEE:
A1 LFIRST TRUST COMPANY OF
PENNSY~ .VAN'IA, N..,A~,
-18-
SCHEDULE "A"
CASH:
Allfi_,-st Checking Account #10651985
Allfirst Savings Account #8700~,910701583
$500,000.
$100,000.
$10,307.82
$ 90,000.
$240,000.
U. S. Treasury Bill, due 12/28/00
U. S. Treasury 4.875% Note, due 03/31/01
Allfn'st Bar~ Certificate of Deposit, 6.060%,
due 06/10/01
U. S. Treasury Bill, due 01/18/2001
U. S. Treasury Bill, due 02/15/2001
$36,000.00
70,000.00
CD-------WEALTHMMON ° ' ' '
OF PENNSYLVANIA ·
· SS:
COL T¥ ·
On this ,~-/-,/- day of c'~<'..~'..o_-/-- , 2000, before me, a Notary
Public, the undersigned officer, personally appeFareJd DAISY B. RESTENBERGER, known to me
(or satisfactorily proven) to be the person whose name are subscribed to the within Agreement,
and acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
yCoPublic
remission Expires:
(SEAL)
cou v¥ or ': ss:
' '"On ~ais, the / _ day of ~~ , 2000, before
who acknowledged
himself/herself to be the ~j~y//Z~
COMPANY
OF PENNSYLVANIA,
N.A., and that
of ALLFIRST TRUST
he/she, as such
, being authorized to do so, executed the foregoing
instrument for the purposes therein contained by signing the name of the corporation by
himself/herself as ~
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
~{,~~Notary Public
My Commission Expires:
(SE ) Not.~ia~ sea~
Mary Ann Anderson, Notary Public
Harrisburg, Dauphin County
tafies
CERTIFICATE OF SERVICE
I hereby certify that on this ~¢x day of ~QVC-~ ,2002, a tree and correct
copy of the foregoing Praecipe was served by means of United States mail, first class, postage
prepaid, upon the following:
Marlin R. McCaleb, Esquire
Solicitor, Cumberland County Coroner's Office
219 E. Main Street
P.O. Box 230
Mechanicsburg, PA 17055
William F. Hoffmeyer, Esquire
For Eric D. Restenberger
Hoffmeyer & Semmelman LLP
30 N. George Street
York, PA 17401
Stephani~[ H. Peck
INRE:
ESTATE OF DAISY B.
RESTENBERGER,
Deceased
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
: No. 191 of 2002
ORDER
day of ,2002 upon consideration of the
foregoing Reply to Answer to Petition to Authorize Search of Residence filed by Allfirst Trust
Company of Pennsylvania, N.A., it is hereby ORDERED and DECREED that the Cumberland
County Coroner shall give Allfirst Trust Company of Pennsylvania, N.A. access, and Allfirst
Trust Company of Pennsylvania, N.A. is hereby authorized to search, the residence of Daisy B.
Restenberger, located at 3020 Market Street, Camp Hill, Pennsylvania, for the purpose of
locating the original Last Will and Testament of Daisy B. Restenberger dated August 7, 2000
pursuant to the following terms:
(a) Only the Last Will and Testament of Daisy B. Restenberger shall be removed
from the residence;
(b) The search shall be conducted by Amy J. Mendelsohn of Rhoads & Sinon LLP,
an additional employee ofRhoads & Sinon LLP, and Decedent's nephew, Eric D. Restenberger.
(c) The search of Decedent's residence shall be limited to a duration of four hours.
Attorney Mendelsohn will arrange to obtain the key to the residence from Respondent or his
representative at the Coroner's office at 6375 Basehore Road, Suite 1, Mechanicsburg,
Pennsylvania, early enough in the day to permit its return before the close of business that same
day.
(d) When Attorney Mendelsohn returns the key, she will display to Respondent or his
representative any will found in Decedent's residence.
Thomas A. French, Esquire
Attorney I.D. No. 39305
Amy J. Mendelsohn, Esquire
Attorney ID No. 81084
Rhoads & Sinon LLP
One South Market Square
P. O. Box 1146
Harrisburg, PA 17108-1146
(717) 233-5731
Attorneys for Petitioner
ESTATE OF DAISY B.
RESTENBERGER,
Deceased
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
: No. 191 of 2002
REPLY TO ANSWER TO PETITION TO AUTHORIZE SEARCH OF RESIDENCE
AND NOW, comes Petitioner, Allfirst Trust Company of Pennsylvania, N.A., by and
through its attorneys, Rhoads & Sinon LLP, and files the within Reply to Answer to Petition to
Authorize Search of Residence, as follows:
1. Petitioner and Respondent both agree, as stated in Respondent's Answer to
Petition to Authorize Search of Residence ("Answer"), that Petitioner shall be permitted, through
Petitioner's counsel, to search the residence of the late Daisy B. Restenberger (the "Decedent"),
located at 3020 Market Street, Camp Hill, Cumberland County, Pennsylvania.
2. Petitioner agrees with Respondent to the following terms and conditions for the
search of Decedent' s residence:
421696.1
(a) The purpose of the entry is limited to a search of the residence for
the original of Decedent's Last Will and Testament dated August 7, 2000 or any
subsequent will. Nothing except such Will shall be removed from the residence.
(b) The search shall be conducted by Amy J. Mendelsohn of Rhoads &
Sinon LLP, an additional employee of Rhoads & Sinon LLP, and Decedent's
nephew, Eric D. Restenberger.
(c) The search of Decedent's residence shall be limited to a duration
of four hours. Attorney Mendelsohn will arrange to obtain the key to the
residence from Respondent or his representative at the Coroner's office at 6375
Basehore Road, Suite 1, Mechanicsburg, Pennsylvania, early enough in the day to
permit its return before the close of business that same day.
(d) When Attorney Mendelsohn returns the key, she will display to the
Respondent or his representative any will found in Decedent's residence.
3. Respondent also demands that Rhoads & Sinon LLP and Eric D. Restenberger
"indemnify and save harmless the Coroner from and against any and all liability, actions, claims
and demands whatsoever that may result from your [Rhoads & Sinon LLP's and Eric D.
Restenberger's] exercise of the right [sic] entry into the Residence and your [Rhoads & Sinon
LLP's and Eric D. Restenberger's] acts or omissions while therein or while entering or leaving
the same."
-2-
4. Petitioner's counsel cannot agree to indemnify Respondent. It is unduly
burdensome and unreasonable for Respondent to demand indemnification from Petitioner's
counsel in order for Petitioner to exercise its right to search the premises and its duty to locate
and probate the Last Will and Testament of Decedent.
5. Respondent explained to Petitioner's counsel that because of his responsibility for
the contents of the Decedent's residence, he needed indemnification in case any of the contents
of the residence other than Decedent's Will were removed from the premises during the search.
Decedent's residence, however, has been in the possession of Respondent since January 18,
2002, the date of death of Daisy B. Restenberger. Neither Petitioner nor Petitioner's counsel
have been permitted any access to the Decedent's residence and do not know the condition of the
premises or the contents thereof.
6. Petitioner has suggested, as an alternative to its indemnification, that Respondent
or a representative of his office be present during the search to monitor the search and assure that
no items other than the Last Will and Testament of the Decedent are removed from the premises.
7. If the Respondent or his representative is unavailable monitor the search,
Petitioner requests that this Court appoint a neutral third party to monitor the search. A neutral
third party could ensure that no items other than the Will were removed from Decedent's
residence. Respondent, in his Answer, states that he lacks sufficient manpower to be able to
-3-
provide a representative to accompany Petitioner on the search.
utilize any of the manpower of the Respondent.
A neutral third party would not
WHEREFORE, Petitioner respectfully requests this Honorable Court to authorize its
search of the residence of Daisy B. Restenberger at 3020 Market Street, Camp Hill,
Pennsylvania, pursuant to the terms stated in paragraph 2 above, and, if this Honorable Court
deems necessary, appoint by a neutral third party to be present during the search.
Date:
RHOADS & SINON LLP
By: ~th, Esquire
Attorney ID No.: 39305
Amy J. Mendelsohn, Esquire
Attorney ID No.: 81084
One South Market Square
P.O. Box 1146
Harrisburg, PA 17108-1146
(717) 233-5731
-4-
VERIFICATION
John O. Campbell, deposes and says, subject to the penalties of 18 Pa. C.S. § 4904
relating to unswom falsification to authorities, that he is a Vice President of Allfirst Trust
Company of Pennsylvania, N.A., that he makes this verification by its authority and that the facts
set forth in the foregoing Reply to Answer to Petition to Authorize Search of Residence are tree
and correct to the best of his knowledge, information and belief.
Date:
hn/O. Campbell
CERTIFICATE OF SERVICE
I hereby certify that on this ~,/'~x
~ day of , - .,~ .~.~ ~_ ,2002, a true and correct
copy of the foregoing Reply to Answer to Petition to Authorize Search of Residence was served
by means of United States mail, first class, postage prepaid, upon the following:
Marlin R. McCaleb, Esquire
Solicitor, Cumberland County Coroner's Office
219 E. Main Street
P.O. Box 230
Mechanicsburg, PA 17055
William F. Hoffmeyer, Esquire
For Eric D. Restenberger
Hoffmeyer & Semmelman LLP
30 N. George Street
York, PA 17401
LAW OFFICES
FRANKEBER(~ER PLACE
219 EAST MAIN STREET
P.O. BOX 230
MECHANICSBURG, PENNSYLVANIA 17055
7~7 69 ~'7770
FAX 691 ~7772
March 20, 2002
The Honorable George E. Hoffer, President Judge
Cumberland County Courthouse
1 Courthouse
C ar~~ 170!3 Da~y $.~~
/ Re: Estate of
No. 21-02
0191
E~Judge- Hoffer: .........
On behalf of the Coroner and his staff, I wish to
the unpleasant incident on Monday, March 18, 2002, with regard to
your Order in the above matter.
As you may recall, this case was the subject of a telephone
conference call with you on Friday, March 15, 2002, at 10:00
o'clock A.M. A. J. Mendelsohn, Esquire, representing the
Petitioner in this matter, and I as the solicitor for the
Coroner, explained our positions with respect to Ms. Mendelsohn's
Petition seeking an Order to permit her to search the Decedent's
residence in search of a Last Will and Testament. The Coroner
had agreed to her request, upon certain conditions, but she did
not agree with all of those conditions. In the course of our
telephone conference, I indicated that since she was willing to
accept four of the Coroner's five conditions, the Coroner and I
were satisfied and you indicated the you would sign the proposed
Order to that effect. Following that telephone conference call,
I asked Ms. Mendelsohn to provide me with a copy of your signed
Order and I told her that when I had it, I would instruct the
Coroner's office to release the key to Decedent's residence to
her; she agreed. I then informed the Coroner's office as to this
procedure.
This case has been a comedy of procedural errors from the
outset, with incomplete pleadings, inaccurate certifications and
misfiled documents and I was trying to prevent your Order from
falling victim to that unfortunate pattern. I also anticipated
that the Coroner may not be available in his office when she
wanted to pick up the key, so in order to avoid delaying her, I
attempted to establish a procedure with which the Coroner and his
staff were comfortable in his absence. It would have worked if
that procedure had been followed.
The Honorable George E. Hoffer, P-~esident Judge
March 20, 2002
Page 2
Instead, Ms. Mendelsohn attempted to meet with the Coroner
on Monday, in my absence, without my knowledge and without
providing me with a copy of your signed Order as she had
promised. The Coroner was not in his office at that time and I
was also unavailable because I was en route to the Cumberland
County Courthouse where I was occupied by several legal matters
that afternoon. Thus, the burden of responsibility fell upon a
relatively inexperienced staff member in the Coroner's office -
the very situation that I tried to avoid.
I can assure you that neither the Coroner nor his staff
intended to be insubordinate or to disregard your Order. They
simply tried to follow the agreed-upon procedure. It's too bad
that others did not.
Very truly yours,
Marlin R. McCaleb
MRM/eaj
CC: Michael L. Norris, Coroner
A. J. Mendelsohn, Esquire
Register of Wills of Cumberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of Daisy B. Restenber,qer
also known as
No. 21-02-191
Petitioner, who is18 years of age or older, apply(les) for:
(COMPLETE "A" OR "B" BELOW:)
, Deceased Social Security No. 207-22-0398
ALLFIRST TRUST COMPANY OF PENNSYLVANIA, N.A.
A. Probate and Grant of Letters and aver that Petitioners are the executors named in the Last Will of the
~X~X~X~X~X~X~X~X~X[~ Decedent, dated Au.qust 7, 2000 and codicil(s) dated None
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:
No Exceptions
B. Grant of Letters of Administration
(d.b.n.c.t.a.: pende~ta lite; durante absentia; duranta miootitata)
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:
I Name Relationship Residence
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at
3020 Market Street, Borough of Camp Hill, PA 17011
(list street, number and municipality)
Decedent, then __
(Location)
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 ..........................................................
(If not domiciled in PA) Personal property in County ..................................................................
Value of real estate in Pennsylvania ..........................................................................................................
Total ...................................................................................................
Real Estate situated as follows: 3020 Market Street, Camp Hill, PA 17011
87 years of age, died January 18, , 2002, at 3020 Market Street, Borough of Camp Hill, PA 17011
10,000
N/A
N/A
150,000
160,000
Wherefore, Petitioner respectfully requests the probate of the last Will presented with this Petition and the grant of letters in the appropriate form to
the updelsigned: __ , /~ '~ /- //~/,] ~///{) ~
I ,,.~, :) ~.~ Signature , [ . Typed or printed name and residence I
t.../~,/' ~ ., ~ ? ALLFIRST TRUST COMPANY OF PENNSYLVANIA, N.A.
~, , ~. ~/~~~~ By: Ruth Ann McMillan
~-- ~ 213 Market Street
Harrisburg, PA 17101
Form RW-1 Page 1 of 2 (Dauphin County) - Rev, 9/92
424034.1
Oath of Personal Representative
Commonwealth of Pennsylvania
County of CUMBERLAND
The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and
correct to the best of the knowledge and belief of Petitioner~) and that, as personal representative(s) of the Decedent,
Petitioner(s) will well and truly administer the estate accordin~ to,Jaw.
~f/~' / . /
Sworn to and affirmed and subscribed '¥~>,~/.-~.--
APRIL 20 02
No. 21-02-191
Estate of DAISY B RESTENBERGER Deceased
Social Security No: 207-22-0398
Date of Death: 1-18-2002
AND NOW, APRIL 11 , 20 02 , in consideration of the Petition on
the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters [] Testamentary [] of Administration
d.b,n.c.t.; pendente lite; durante absentia; durante mino~itate
are hereby granted to ALLFIRST TRUST CO OF PA N.A.
in the above estate and that the instrument(s) dated AUGUST 7, 2000
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
Letters ...........................
235.00
Short Certificate(s) .......... $ 15.00
Renunciation ..................
Affidavit( ) .................
Extra Pages ( ) ............ $ 21.00
Codicil ..........................
JCP Fee ........................ $ 5.00
Inventory .......................
Other ............................
$ 276.00
TOTAL ................
Form RW-1 Page 2 of 2 (Dauphin Counw) - Rev. 9/92
Attorney: Amy J. Mendelsohn
I.D. No: 81084
Address: Rhoads & Sinon LLP, PO Box 1146
1 South Market Square, Harrisburg, PA 17108-1146
Telephone: 717-233-5731
his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
~ ~/ i~l Local Registrar
P 8 0 2 81 g 0 JAN 1 9
~ Date
No. : .....
21-02-191
5.144 Rev. 1/91
NAME OF DECEDENT (First. Middle. Last)
Daisy
AGE (Las; B,thda¥) UNDER 1 YEAR
87
Cumberland
OECEDENT'8 USUAL OCCUPATION
3020 Market Street RESIDENCE
Camp Hill, Pa. 17011
Daniel A. R~qtenBorg~r
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH * VITAL RECORDS
CERTIFICATE OF DEATH
(Coroner)
STATE FEE NUMBER
I'SEX _ rSOCIALSECURITYNUMBERSEX SOCIAL SECURITY NUMBER ]DATE OF DEATH (Mor~th. Day. Year)
Restenberger
g~.~e~z?ze~.,~._:..207_22_0398 ~.~_anuary 18, 2002
UNDER 1 DAY DATE OF BIRTH ] BIRTHPLACE (City and ~:al H {[2~ec.k O~ly O;le -- see instruct,~ns on olhef s,de)
Hours MimJtal (Monlh. Day. Yem') / Stale or Foreign Cc~ntry) HOSPITAL: ~ 1OTHER:
?. {Specify) []
FACILITY NAME (If no~ ~nstitution. give street and number) WAS DECEDENT OF HISPANIC ORIGIN?
Camp Htll {.a 3020 Market Street
· I ~,M. extcan, Pue.o Rica ..... 10. White
W~SO~:.TEVE.,. DECEDENT'S E~C~. ,
KIND OF BUSINESS/iNDUSTRy U.S. ARMED FO~ES? I (SOeCqv only hi,heat grade comolat~d) MARITAL STATUS. Mmrled SURVIVING SPOUSE
Yea [] N ~ I Elementary/Secondary College DivMced(Spec~y)
I". °-- ,~. 2t~ ~ ,~.s+) ,. Never Married
,m.c~.~ Cumberland
MOmER'S NAME ¢,~. M~,. M.~ ~ Elizabeth Birkbeck
~,54 Taylor Blvd., Ha~isbur.q, Pa. 17103
SIGNATURE OF FUNERAL S LICENSE NUMBER NAME AND ADDRESS OF FACILITy
I,,". 01275~-L ,~4yers-Harner FH, 1903 Mkt St, Camp H~ll,Pa.17011
C,~.,~Aat~ iten'~ 23&-~ ~. ~1,'.,..~, certifying ,, death OCCUrred at th~ time. date and place elated. LICENSE NUMBER DATE SIGNED
Itam124~m~be~,.~v~by E Aorx IDATE PRONOUNCEDDEAD(Mo~th Day Year) 23b. 123~'
IWA~ CASE REFERRED 'R~ MEDI._~AL EXAMINER/CORONER?
...~,~,~,~)---+ , Atherosclerotic Cardiovascular Di~e~e = Carotid Stenosis. Valvular
~~"' ~' : Heart Disease
CAUSE (D~ease ~ ~,y c.
~Z~.Y ~7..~F=~.~s MA..EROFDEAT. DATEOF,~URY T,MEOF,N~URY ,<URYATWOR~? DE~RBE~,.~UR~C~.RED.
~ ,,~ r'-, ,'-, I At,deft! [] Pef~:l~ mv~ma,~n [] I~Oq,, Iaea. M. [~e~.
"""" ""~'"""""'~*""~ ~""° ~' "'~'~ ~"--~" '"~ ..................................................... '' ,, .-''/~'//Li~Z2~--c--J'*~/ _~ Coroner
'MEDICAL EXAMINER/CORONER
mannMOn the belM.~ e.xamlflatlon and/or Investigation, in my optnlon, delth occunmd at the time, date, and place, I.d due to the ceu~,e(a) anda~ ~mee ..... . ............ ,~
LICENSE NUMBER 7 DATE SIGNED (Month. Day. Year)
"~- ,,d. January 18, 5}002
dAME AND ADDRESS OF PERSON WHO COMPLETED CAUSE OF DEATH
:ltem27)TypeorPrlnt Michael L. Norris, Coroner
6375 Basehore Road, Suite ~tl
Mechanicsburg, Pa. 17050
[~'E FILED (Month. ~,v.
21-02-191
LAST WILL AND TESTAMENT
OF
DAISY B. RESTENBERGER
I, DAISY B. RESTENBERGER, of Camp Hill, Cumberland
County, Pennsylvania, being of sound and disposing mind and
memory, do make, publish and declare this to be my Last Will and
Testament, hereby revoking all Wills and Codicils by me at any
time previously made.
1. TANGIBLE PERSONAL PROPERTY. I give and bequeath
all of my household furniture and furnishings, automobiles, other
motor vehicles, books, pictures, jewelry, china, crystal,
appliances, silverware, wearing apparel, articles of household or
personal use or adornment, collections, artwork, together with all
policies of insurance thereon, to my nephew, ERIC D. RESTENBERGER,
of Harrisburg, Pennsylvania, if he survives me. If ERIC D.
RESTENBERGER does not survive me, such articles shall be sold and
the proceeds thereof shall pass as a part of my residuary estate.
Page 1 of 7
351217.1
2. RESIDUE. I give, devise and bequeath all the rest
and residue of my property, real, personal and mixed, not disposed
of in the preceding portions of this Will, including all property
over which I hold a power of appointment {which powers of
appointment I hereby exercise in favor of my estate), to the then
trustee of "The Daisy B. Restenberger Revocable Trust" created by
a trust agreement dated September 7, 1982, and amended and
restated as of the same date as this Will, between me as Settlor
and Co-Trustee, and Allfirst Trust Company of Pennsylvania, N.A.,
as Co-Trustee.
3. SPENDTHRIFT PROVISION. No interest in income or
principal of my estate shall be subject to attachment, levy or
seizure by any creditor, spouse, assignee or trustee or receiver
in bankruptcy of any beneficiary of my estate or of any trust
created hereunder prior to the beneficiary's actual receipt
thereof. My Executor shall pay over the net income and the
principal to the beneficiaries herein designated, as their
interests may appear, without regard to any attempted anticipation
(except as may be specifically provided herein), pledging or
assignment by any beneficiary of my estate and without regard to
Page 2 of 7
any claim thereto or attempted levy, attachment, seizure or other
process against said beneficiary.
4. SURVIVAL PRESUMPTIONS. Any person, who shall have
died at the same time as I or under such circumstances that it is
difficult or impossible to determine who shall have died first,
shall be deemed to have predeceased me.
5. FIDUCIARY POWERS. In the settlement of my estate,
my Executor shall possess, among others, the following powers,
exercisable without prior court approval, but in all cases to be
exercised for the best interests of the beneficiaries:
(a) To retain any investments I may have at my
death so long as my Executor may deem it advisable to my
estate so to do, including securities owned, issued or
underwritten by any corporate Executor or any of its
affiliates.
(b) To vary investments, when deemed desirable by
my Executor, and to invest in every kind of property and
type of investment, including securities owned, issued
or underwritten by any corporate Executor or any of its
affiliates, or as to which my corporate Executor or any
of its affiliates are investment advisors, as my
Executor shall deem wise.
(c) In order to effect a division of the principal
of my estate or for any other purpose, including any
final distribution of my estate, my Executor is
authorized to make said divisions or distributions of
the personalty and realty partly or wholly in kind. If
such division or distribution is made in kind, said
assets shall be divided or distributed at their
respective values on the date or dates of their division
Page 3 of 7
or distribution. In making any division or distribution
in kind, my Executor shall divide or distribute said
assets in a manner which will fairly allocate any
unrealized appreciation among the beneficiaries.
(d) To sell either at public or private sale and
upon such terms and conditions as my Executor may deem
advantageous to my estate, any or all real or personal
estate or interest therein owned by my estate severally
or in conjunction with other persons or acquired after
my death by my Executor, and to consummate said sale or
sales by sufficient deeds or other instruments to the
purchaser or purchasers, conveying a fee simple title,
free and clear of all trust and without obligation or
liability of the purchaser or purchasers to see to the
application of the purchase money or to make inquiry
into the validity of said sale or sales; also, to make,
execute, acknowledge and deliver any and all deeds,
assignments, options or other writings which may be
necessary or desirable in carrying out any of the powers
conferred upon my Executor in this paragraph or
elsewhere in this Will.
(e) To mortgage real estate and to make leases of
real estate for any term.
(f) To borrow money from any party, including my
Executor, to pay indebtedness of mine or of my estate,
expenses of administration, Death Taxes or other taxes.
(g) To pay all costs, expenses, legally
enforceable debts, funeral expenses and charges in
connection with the administration of my estate.
(h) To vote any shares of stock that form a part
of my estate and to otherwise exercise all the powers
incident to the ownership of such stock and to actively
manage and operate any incorporated or unincorporated
business, including any joint ventures and partnerships,
and to incorporate any such unincorporated business,
with all the rights and powers of any owner thereof.
Page 4 of 7
(i) In the discretion of my Executor, to unite
with other owners of similar property in carrying out
any plans for the reorganization of any corporation or
company whose securities form a part of my estate.
(j) To assign to and hold in my estate an
undivided portion of any asset.
(k) To hold investments in the name of a nominee.
(1) To compromise controversies.
(m) To disclaim, in whole or in part, any and all
interests in property owned by me at the time of my
death, including those passing to me by Will, intestacy,
contract, joint ownership, operation of law or
otherwise.
(n) To designate one or more persons or a
corporation to act as ancillary fiduciary in any
jurisdiction in which ancillary administration may be
necessary, such ancillary fiduciary to serve without
bond or security and to have all powers, authorities and
discretions conferred hereunder.
(o) To employ and compensate from income or
principal, in the discretion of my Executor, investment
and legal counsel, accountants, brokers and other
specialists, and, whenever there shall be no corporate
Executor in office, a corporate custodian, and to
delegate to investment counsel discretion with respect
to the investment and reinvestment of any or all of the
assets held hereunder.
6. TAX CLAUSE. Ail inheritance, estate and similar
taxes becoming due by reason of my death ("Death Taxes"), whether
such Death Taxes shall be payable by my estate or by any recipient
of any property, shall be paid by my Executor out of the property
Page 5 of 7
passing under ITEM 2 of this Will as an expense and cost of
administration of my estate and allocated as provided in the Trust
referenced in ITEM 2. My Executor shall have no duty or
obligation to obtain reimbursement for any Death Taxes paid by my
Executor, even though paid with respect to proceeds of insurance
or other property not passing under this Will.
7. CUSTODIAN OF ESTATES. If at any time any
individual under the age of twenty-one shall be entitled to
receive any assets free of trust by reason of my death, whether
payable hereunder, by operation of law, contract or otherwise, I
appoint my Executor as Custodian for such individual under the
Pennsylvania Uniform Transfers to Minors Act.
8. EXECUTOR APPOINTMENT. I hereby appoint ALLFIRST
TRUST COMPANY OF PENNSYLVANIA, N.A., with offices in Harrisburg,
Pennsylvania, as Executor of this Will. Ail references in this
Will to my "Executor" shall refer to my originally named Executor
or to any successor Executor, as the case may be.
9. WAIVER OF BOND; FIDUCIARY FEES. Any Custodian or
Executor shall qualify and serve without the duty or obligation of
filing any bond or other security. Any corporate fiduciary shall
be entitled to compensation for services in accordance with the
Page 6 of 7
standard schedule of fees in effect when the services are
rendered.
IN WITNESS WHEREOF, I have set my hand and seal to this,
my Last Will and Testament, consisting of this and the preceding
six (6)pages, this . '7 ~ day of ~~ , 2000.
baisy~ ' est~nberger/
We, the undersigned, hereby certify that the foregoing
Will was signed, sealed, published and declared by the above-named
Testatrix as and for her Last Will and Testament, in the presence
of us, who, at her request and in her 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 Testatrix was of sound and disposing
mind and memory.
(SEAL)
(SEAL)
Residing at: ~l! P[{o{Ha~f~)o~7/
Page 7 of 7
COMMONWEALTH OF PENNSYLVANIA
: SS:
/~ ~e, Daisy B. Restenberger, d:, ~ ,~.~.~/~.~.~._ and
<~.:~ ~/~--~~i , the Testatrix .~d the Witnesses,
respectively, whose na~s are signed to the foregoing instrument,
having been sworn, do hereby declare to the undersigned officer
that the Testatrix, in the presence of the Witnesses, signed said
instrument as her Last Will and Testament, that she signed
voluntarily, that each of the Witnesses, in the presence of the
Testatrix and of each other, signed said Will as a Witness and that
to the best of the knowledge of each Witness, the Testatrix was at
the time of sound mind and under no constraint or undue influence.
Daisy~. Res~nber~
Wi~s
ness
Subscribed and acknowledged before me by Daisy B. Restenberger, the
Testatrix, and subscribed and s~orn to efore m
.... ? . ~ . f_k.,, ~ t~~ e.by
~/~). /~_~-2C/dd~W~.~ . and~.~-,~,~~ ~~~, the
Wit~sses, on this ~ d~ of ~z.~ , 2000.
~O~ary Public
~ C¢~Sss~¢n ExpSres:
(SEAL)
Notarial Seal
Yvonne R. Durham, Notary PuMic
Harrisburg, Dauphin County
My Commission Expires Aug. 20, 2001
Member, P~nsylvania Association of Notaries
ATT(~NNEYS AT LAW
ALL-STATE LEGAL, A DIVISION OF ALL-STATE® IN~ERNATIONAL~ INC.
FORM NO.: 07152-BF · 07153-BL · 07155-GY · 07156-WH
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
CD
REV-1162 EX(11-96)
OO1O87
ALLFIRST TRUST CO OF PA N A
ATTN: RUTH ANN MCMILLEN
213 MARKET STREET
HARRISBURG, PA 17101
........ fold
ESTATE INFORMATION: SSN: 207-22-0398
FILE NUMBER: 2102-01 91
DECEDENT NAME: RESTENBERGER DAISY B
DATE OF PAYMENT: 04/1 8/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 01/18/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $247,000.00
TOTAL AMOUNT PAID:
$247,000.00
REMARKS: ALLFIRST TRUST CO OF PA NA
ATTN: RUTH ANN MCMILLEN
SEAL
CHECK# 2030471 2
INITIALS: CW
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
ROBERT H. LONG, JR.
SHERILL T. MOYER
:lAN P. PADEN
RICHARD B. WOOD
LAWRENCE B. ABRAMS
:l. BRUCE WALTER
,JOHN P. MANBECK
FRANK 3. LEBER
PAUL A. LUNDEEN
:lACK F. HURLEY, ,JR.
DAVID B. DOWL[NG
DAVID F. O'LEARY
DAVID O. TWADDELL
CHARLES :l. FERRY
STANLEY A. SMITH
:lENS H. DAMGAARDz
DRAKE D. NICHOLAS
THOMAS A. FRENCH
DEAN H. DUS[NBERRE
DONNA M.:l. CLARK
CHARLES E. GUTSHALL
PAUL F. WESSELL
SHAWN D. LOCHINGER
:lAMES H, CAWLEY
DEAN F. PIERMATTEI
KENNETH L. :IOEL~
DEBRA M. KRIETE
TODD 3. SHILL
DAVID M. BARASCH
THOMAS :l, NEHILLA
ROBERT :l, TRIBECK
TIMOTHY :l. NIEMAN
LORI :l. McELROY
KEV]N M. GOLD
CARL D. LUNDBLAD
:lAMES E. ELLISON
RICHARD E. ARTELL
PAUL :l. BRUDER,
:IOANNE BOOK CHRIST]NE
AMY 3. MENDELSOHNz
MICHAEL W. WINFIELD3
KATHRYN G. SOPHYx
STEPHANIE E. DIVITTORE
KATHLEEN D. BRUDER*'s
CHRiSTYLEE L PECK
JOHN M, CO~ES
HEATHER Z. KELLY
JAHES J. :IARECKI
:lENNIFER ZIMMERMAN
ALSO ADMITTED TO THE DISTRICT OF COLUMBIA BAR
ALSO ADMITTED TO THE FLORIDA BAR
ALSO ADMITTED TO THE MARYLAND BAR
ALSO ADMITTED TO THE NEW JERSEY BAR
ALSO ADMITTED TO THE NEW YORK BAR
]~HOAD~ ~ ~Z:N'OI~T LL1~
ATTORNEYS AT LAW
TWELFTH FLOOR
ONE SOUTH MARKET SQUARE
P.O. BOX 1146
HARRISBURG, PA 17108-1146
TELEPHONE (717) 233-5731
FAX (717) 232-1459
E M A I L ydurham@rhoads-sinon.com
W E B S I T E: www.rhoads-sinon.com
May15,2003
Re:
Estate of Daisy B. Restenberge_r
No. 00191 of 2002
Cumberland County Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
OF COUNSEL
HENRY W. RHOADS
RETIRED
FRANK A. SINON
:lOHN C. DOWLING
PAUL H. RHOADS
1907-1984
:IOHN M, MUSSELMAN
1919-1980
CLYLE R. HENDERSHOT
1922-1980
DIRECT DIAL NO.
(717) 231-6677
FILE NO.
7415/02
Dear Sir or Madam:
Enclosed for your file is a Federal Estate Tax Closing Letter for the above captioned
Estate.
Very truly yours,
RHOADS &SINON LLP
BY: Yv/efn~e R. Durham ·
L~ Assistant
YORK: AFFILIATED OFFICE: LANCASTER:
472513.1 STE. 203, 1700 S. DIXIE HWY, BOCA RATON, FL 33432
TELEPHONE (717) 843-1718, FAX (7~.7) 232-1.459 TELEPHONE (561) 395-5595, FAX (S61) 39S-9497 TELEPHONE (717) 397-4431, FAX (717) 232-1459
I ii IIL'I'II;I J 1{ t' %*t' II U 4.'
PHILADELPHIA PA
19255-0049
DAISY B. RESTENBERGER, DECD.
ALLFIRST TRUST CO.OF PA.,%R.MCMILLEN
2I~ MARKET ST.
HARRISBURG PA i710I
In reply refer to: 05GO55G074
May 02, 2005 LTR G21C
207-22-0398 200112 30 000
Input Op: OSGOSSG074 01321
Taxpayer Identification Number:
Tax Period(s):
207-22-0398
Dec. 31, 2001
Dec. 3I, 1999
Dec. 3i, 2000
Decedent=
Date of Death;
Tax Return of:
Form=
DAISY B. RESTENBERGER
Jan. 18, 2002
DAISY B. RESTENBERGER
lOqO
05G055GOTq
Dear Ms. McM±iien:
We received your request for a prompt assessment under the provisions
of Section GSOl(d) of the Internal Revenue Code. We are glad to tell
you we have accepted the returns as filed and you will not need to
take further action.
If you have any questions, please call Steve Matusow at
215-51G-2721 between the hours of 7:00AM and
3:30PM. If the number is outside your local calling area,
there will be a long-distance charge to you.
If you prefer, you may write to us at the address shown at the top
of the first page of this letter.
Whenever you write, please include this letter and, in the spaces
below, give us your telephone number with the hours we can reach you.
Keep a copy of this letter for your records.
Telephone Number ( )
Hours
Thank you for your cooperation.
HARRISBURG PA 17101 .
05~0556074
May 02, 2003 LTR ~21C
20?-22-0398 200112 30 000
Input Op~ 05~055~074 01322
We apologize for any inconvenience we may have caused you.
Sincerely yours,
Deborah Reilly
Field Director, Compliance Svcs.
pHTLADELPHTA PA 'IgZS.R-O0~,9
DAISY B. RESTENBERGER, DECD.
ALLFIRST TRUST CO.OF PA.,ZR.MCMILLEN
213 MARKET ST.
HARRISBURG PA 17101
Be sure the IRS address appears in your envelope window.
05GOSSG074 Letter Number: LTROG21C
Letter Date : 2003-05-02
Tax Per±od ; 200112
INTERNAL REVENUE SERVICE
PHILADELPHIA PA 19255-0049
~207220398~
DAISY B. RESTENBERGER, DECD.
ALLFIRST TRUST CO.OF PA.,%R.MCMILLEN
213 MARKET ST.
HARRISBURG PA I7iOI
207220398 KO 30 0 200112 000 0000000000
Internal Revenue Service
Cincinnati, OH 45999
July 2, 2003
AMY J MENDELSOHN ESQ
PO BOX 1146
HARRISBURG PA 17108
Contact Person: Brian Kaufmann
Badge Number: 17-14026
Telephone: 1-866-699-4083
(Toll Free Number)
Estate Tax Closing Document (Not a bill for tax due),03
Estate Name: DAISY B RESTENBERGER
Social Security Number: 207-22-0398V
Date of Death: 1/18/02
We have determined the following:
NET ESTATE TAX: $
STATE DEATH TAX CREDIT: $
GENERATION-SKIPPING TAX: $
232,318.73
57,248.01
0.00
These figures do not include any interest and penalties that may be charged.
Please keep this document in your permanent records. You may need it to complete
administration of the estate, such as: close probate proceedings, transfer title to property, and
settle state taxes. Keep it with your cancelled check(s) to show that you have met the estate tax
obligation. Proof of payment in the amount shown above releases you of personal liability
(IRC 2204). If the time for payment in the amount shown above is extended under
section 6161, 6163, or 6166, personal liability is not released until full payment has been
received.
We will not reopen this return unless you notify us of changes to the return, or there is evidence
of misrepresentation of a material fact, a clearly defined substantial error based upon an
established Service position or a serious administrative omission. (See IRC 7121 ).
Field Director, Cincinnati Compliance Service Center
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-02-0191
ESTATE OF DAISY B. RESTENBERGER, DECEASED
FIRST AND FINAL ACCOUNT OF
Manufacturers and Traders Trust Company
Successor to
Allfirst Trust Company of Pennsylvania, NA, Executor
Date of Death:
Date of Executor's Appointment:
Date of First Advertisement of Letters:
Accounting for the Period:
January 18, 2002
April 11, 2002
June 4, 2002
January 18, 2002 to
September 29, 2003
Purpose of Account: Manufacturers and Traders Trust Company, Successor to
Altfirst Trust Company of Pennsylvania, NA, Executor, offers this account to
acquaint interested parties with the transactions that have occurred during this
administration.
It is important that the account be carefully examined. Requests for
additional information or questions or objections can be discussed with:
Manufacturers and Traders Trust Company,
Successor to Allfirst Trust Company of Pennsylvania, NA,
213 Market Street
Harrisburg, PA 17101
(717) 255-2109
OR
Joanne Book Christine Esquire
Rhoads & Sinon, LLP
One South Market Square
P 0 Box 1146
Harrisburg, PA 17108-1146
(717 233-5731
SUMMARY OF ACCOUNT
Estate of Daisy B. Restenberger, Deceased
For Period of 01/18/2002 through 09/03/2003
Page
PRINCIPAL
Receipts:
Per Inventory Filed 3-4
Subseq Prn Receipts 4-5
Net Gain (or Loss) on Sales
or Other Disposition
Less Disbursements:
Debts of Decedent 7-8
Administration Expenses 8-16
Federal and State Taxes 16
Fees and Commissions 16
Balance before Distributions
Distributions to Beneficiaries
Principal Balance on Hand
For Information:
Investments Made
Changes in Investment Holdings
INCOME
Receipts:
This Account
Net Gain (or Loss) on Sales
or Other Disposition
17
18-19
20-21
Less Disbursements
Balance Before Distribution
Distributions to Beneficiaries
Income Balance on Hand
Investments Made
Changes in Investment Holdings
COMBINED BALANCE ON PLA/~D
22
23
24
Fiduciary
Current Acquisition
Value Value
781,510.66
498,845.21
7,000.00
1,287,355.87
3,467.32
29,501.37
494,057.48
73,130.21 600,156.38
..............................
687,199.49
687,199.49
0.00
34,645.25
0.00
34,645.25
1,534.62
33,123.36
33,123.36
0.00
0.00
RECEIPTS OF PRINCIPAL
As per Inventory Filed:
CASH:
Allfirst Bank Checking Account
#0071385002 - Date of Death
Balance
Accrued Interest
American Express Travelers
Checks found in Home
Cash Found in Home
Country Meadows Associates
Resident Refund
Daisy B. Restenberger Estate
Forfeiture of Security Deposit
- Early Vacancy Shaw Salazar
on Apartment #4
Internal Revenue Service
2001 Personal Income Tax
Refund
PA Department of Revenue -
2001 Personal Income Tax
Refund
State Employee's Retirement
System - Pension Benefits
January, February and March
14,408.75
1.95
1,100.00
27,178.50
229.17
495.00
7,257.00
181.00
969.24
PERSONAL PROPERTY:
1978 Volvo - Appraised Value
Household Effects - Appraised
Value
Krugerrand Gold Coins, Swiss
Francs and Silver Coins
Sales Price
1,805.00
33,967.00
54,670.75
Fiduciary
Acquisition
Value
51,820.61
90,442.75
3
06/02/03
06/02/03
PPL Electric Utilities -
Refund of overpayment,
A/C#71890-73002 3020 Market
Street
PPL Electric Utilities -
Refund of overpayment,
A/C~71090-73004 3020 Market
Street
TOTAL RECEIPTS
16.58
11.87
498, 845.21
OF PRINCIPAL ............... 1,280,355.87
GAINS ~ LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL
07/31/02
05/16/03
Krugerrand Gold Coins, Swiss
Francs and Silver Coins
Sales Price
Net Proceeds
Fid. Acq. Value
54,670.75
54,670.75
Two Story Dwelling known as
3020 Market Street, Boro of
Camp Hill, PA
Net Proceeds 205,000.00
Fid. Acq. Value 198,000.00
TOTAL GAINS AAID LOSSES/PRINCIPAL ...........
LESS LOSS .............................
NET GAIN OR LOSS ...........................
Gain Loss
0.00
7,000.00
7,000.00 0.00
0.00
7,000.00
DISBLTRSEMENTS OF PRINCIPAL
04/04/02
O4/lS/O2
04/lS/02
04/18/02
04/18/02
04/18/02
o4/18/o2
o4/18/o2
04/19/02
04/19/02
04/19/02
04/19/02
04/19/02
04/19/02
05/02/02
05/03/02
13/ 02
DEBTS OF DECEDENT
PA Department of Revenue -
Balance on 2002 Personal
Income Tax Return
Comcast Cable Utility
Expense
Lifeline - Balance due
Michael W. Harling, Tax
Collector - 2002 Personal
Tax
Michael W. Harling, Tax
Collector - Real Estate Tax,
3020 Market Street
Travelers Remittance Center -
Insurance premium
Verizon - Utility Expense
West Shore Family Practice
Balance Due
Boro of Camp Hill - Sewer
Charges, 3020 Market Street
Pennsylvania-American Water
Co. Utility Expense
PPL Electric UTilities
Utility Expense
PPL Electric Utilities
Utility Expense
PPL Electric Utilities -
Utility Expense
York Waste Disposal Trash
Removal, 3020 Market Street
State Employee's Retirement
System - Refund of overpayment,
1/19/02 through 3/30/02
Rhoads & Sinon, LLP - Balance
due
Travelers Remittance Cen~er -
insurance premium
153.00
108.75
158.00
4.90
1,099.37
162.10
57.75
75.48
198.00
178.30
66.44
37.93
53.44
60.84
775.39
33.90
43.24
05/21/02
10/24/02
o4/16/o2
o4/19/o2
04/25/02
04/30/02
o5/ol/o2
05/0!/02
05/03/02
05/13/02
05/14/02
05/17/02
05/21/02
05/21/02
05/31/02
Hazleton Memorial Company -
Lettering for brother's stone
81.00
113.49
National Recovery Agency -
Medical Expense
TOTAL DEBTS OF DECEDENT .............................
ADMINISTRATION EXPENSES
Harrisburg Locksmith Service
- Rekeyed Locks 3020 Market
Street, Camp Hill
304.15
Calder Door & Specialty Co.
Service to Garage Door, 3020
Market Street
116.43
Vital Records
certificates
3 death
9.00
PPL Electric Utilities -
A/C~71890-73002 3020 Market
Street
41.58
Harrisburg Locksmith Service
- Open Doors, 3020 Market
Street, Camp Hill
106.00
Trust Real Estate Security
Deposit Escrow Account -
Security Deposit for Terry
Zook, Unit#4, 3020 Market St.
495.00
Harrisburg Locksmith Service
Repair and Rekey locks,
3020 Market Street, Camp Hill
129.16
Verizon - Utility Pa}~nent
19.12
Seabury & Smith, Inc. -
Liability Insurance premium
308.14
Hobbie Auctioneers
Appraisal
Estate
275.00
Hazleton Memorial Company -
Lettering for Daisy's stone
81.00
Pennsylvania-American Water
Co. - Water Service Charges,
3020 Market Street
42.00
PPL Electric Utilities
A/C#72090-73000 3020 Market
Street
8.35
3,467.32
05/31/02
06/10/02
06/12/02
06/20/02
06/24/02
06/24/02
06/25/02
06/27/02
06/27/02
06/27/02
07/12 02
07/23/02
07/25/02
07/25/02
07/26/02
08/08/02
PPL Electric Utilities -
A/C#71090-73004 3020 Market
Street
Cumberland County Register of
Wills 3 Short Certificates
Verizon - Utility Payment
Robert R. Jones & Associates
- Appraisal fee
PPL Electric Utilities -
A/C#72090-73000 3020 Market
Street
PPL Electric Utilities -
A/C#7!090-73004 3020 Market
Street
Comcast Cable Utility
Expense
Pennsylvania-American Water
Co. - Water Service Charges,
3020 Market Street
Shipley Energy - Fuel Oil
expense, 3020 Market Street
York Waste Disposal - Trash
Removal, 3020 Market Street
Travelers Remittance Center
Insurance premium
Verizon - Utility Payment
Pennsylvania-American Water
Co. - Water Service Charges,
3020 Market Street
PPL Electric Utilities
A/C#72090-73000 3020 Market
Street
PPL Electric Utilities
A/C#71090-73004 3020 Market
Street
Fast Tax Tax Preparation
Fees for Individual Returns
Travelers Remittance Center -
Insurance premium
12.06
9.00
18.85
475 . 00
8.44
15.38
0.88
34.80
338.35
60.84
38.00
ig.~b
36.48
8.66
17.87
400.00
38.00
9
08/21/02
08/23/02
08/23/02
08/23/02
08/27/02
09/03/02
O9/lO/O2
09/20/02
09/24/02
09/24/02
09/25/02
09/25/02
09/25/02
lO/11/o2
zo/11/o2
io/is/o2
Pennsylvania-American Water
Co. - Water Service Charges,
3020 Market Street
PPL Electric Utilities
A/C#72090-73000 3020 Market
Street
PPL Electric Utilities
A/C#71890-73002 3020 Market
Street
PPL Electric Utilities -
A/C#71090-73004 3020 Market
Street
Roto-Rooter Plumbing
Plumbing Repairs, 3020 Market
Street
Verizon - Utility Payment
Travelers Remittance Center -
Insurance premium
Kenneth Kandrot - Trash
removal, 3020 Market Street
Pennsylvania-American Water
Co. Water Service Charges,
3020 Market Street
York Waste Disposal Trash
Removal, 3020 Market Street
PPL Electric Utilities -
~/C~,~u90-73000 3020 Market
Street
PPL Electric Utilities
A/C#7t890-73002 3020 Market
Street
PPL Electric Utilities
A/C#71090-73004 3020 Market
Street
Boro of Camp Hill - Sewer
Charges, 3020 Market Street
Michael W. Harling, Tax
Collector - 2002 Real Estate
Tax, 3020 Market Street
Rhoads & Sinon, LLP -
Reimburse for ou~-~,~-D~ck=~
expenses
38.15
8 .57
9.89
12.85
145.00
8.73
76.00
40.00
40.28
65.66
8.57
11.41
25.38
179.84
2,921.96
393.28
10
10/15/02
10/15/02
10/16/02
10/lS/02
10/22/02
10/23/02
10/23/02
10/23/02
10/23/02
10/24/02
10/24/02
11/o8 o2
11/12/02
11/12/02
Rhoads & Sinon, LLP -
Reimburse for probate cost
Rhoads & Sinon, LLP -
Reimburse for cost of
advertising in Cumberland Law
Journal and Patriot News
Cumberland County Register of
Wills, Agent - Cost of
Filing Inventory and PA
Inheritance Tax Return
Susan Rodrigo -
Reimbursement for Registered
Mailing of Form 706
Pennsylvania-American Water
Co. - Water Service Charges,
3020 Market Street
D.J. Maintenance - Clean out
gutters and downspouts, 3020
Market Street
PPL Electric Utilities
A/C#72090-73000 3020 Market
Street
PPL Electric Utilities
A/C#71890-73002 3020 Market
Street
PPL Electric Utilities -
A/C#7!090-73004 3020 Market
Street
Cumberland County Register of
Wills - Additional. Probate
fee
Shipley Energy - Repairs and
maintenance, 3020 Market
Street
Shipley Energy - Fuel Oil
Expense, 3020 Market Street
PA Department of Revenue -
Balance on 2002 Fiduciary
Income Tax return
U.S. Treasury - Balance on
2002 Fiduciary Income Tax
return
276.00
217.99
31.00
13.10
34 58
259 44
10 10
13 36
15 60
210 00
39.95
30.85
396.00
5,171.00
11
11/19/02
11/22/02
11/25/02
11/25/02
12/03/02
12/09/02
12/20/02
12/24/02
12/24/02
12/26/02
12/26/02
12/27/02
01/07/03
Ol/O9/O3
0i/t4/03
01/i4/03
Travelers Remittance Center -
Insurance premium
Pennsylvania-American Water
Co. - Water Service Charges,
3020 Market Street
PPL Electric Utilities
A/C#72090-73000 3020 Market
Street
PPL Electric Utilities -
A/C#71090-73004 3020 Market
Street
Shipley Energy - Fuel Oil
Expense, 3020 Market Street
Travelers Remittance Center -
Insurance premium
D.J. Maintenance - Snow
removal, 3020 Market Street
PPL Electric Utilities -
A/C#72090-73000 3020 Market
Street
PPL Electric Utilities
A/C~71090-73004 3020 Market
Street
Seabury & Smith, Inc.
Liability Insurance premium
(liability)
Seabury & Smith, Inc.
Property Insurance premium
Pennsylvania-American Water
Co. Water Service Charges,
3020 Market Street
Shipley Energy - Fuel Oil
Expense, 3020 Market Street
Penn Waste, Inc. - Trash
Removal, 3020 Market Street
D.J. Maintenance - Snow
removal, 3020 Market Street
Shipley Energy - Repairs and
maintenance, 3020 Market
Street
34.00
40.98
19.83
2.63
261.23
83.00
150.00
18 . 12
6.55
0.69
124.48
43 . 10
566.32
40.74
180.00
325.95
12
01/16/03
01/16/03
01/17/03
01/23/03
01/27/03
01/27/03
01/27/03
01/30/03
o2/o4/o3
02/13/03
02/20/03
02/20/03
02/24/03
02/26/03
02/26/03
02/26/03
D.J. Maintenance - Snow
removal, 3020 Market Street
Shipley Energy - Fuel Oil
Expense, 3020 Market Street
Cumberland County Register of
Wills - 2 Short Certificates
Pennsylvania-American Water
Co. - Water Service Charges,
3020 Market Street
PPL Electric Utilities
A/C#72090-73000 3020 Market
Street
PPL Electric Utilities
A/C#71890-73002 3020 Market
Street
PPL Electric Utilities
A/C~71090-73004 3020 Market
Street
D.J. Maintenance Snow
removal, 3020 Market Street
Shipley Energy - Fuel Oil
Expense, 3020 Market Street
D.J. Maintenance - Snow
removal, 3020 Market Street
Pennsylvania-American Water
Co. - Water Service Charges,
3020 Market Street
Travelers Remittance Center -
Insurance premium
Shipley Energy - Fuel Oil
Expense, 3020 Market Street
PPL Electric Utilities
A/C#72090-73000 3020 Market
Street
PPL Electric Utilities
A/C#71890-73002 3020 Market
Street
PPL Electric Utilities
A/C#71890-73002 3020 Market
Streem
165.00
464.24
6.00
43.73
19.37
8.76
16.93
150.00
644.56
30.00
35.18
39.00
469.90
11.85
19.11
13.11
03/07/03
03/11/03
03/12/03
03/17/03
03/19/03
03/25/03
03/26/03
03/26/03
03/26/03
03/27/03
04/04/03
04/15/03
04/17/03
04/17/03
04/22/03
04/29/03
D.J. Maintenance - Snow
removal, 3020 Market Street
Shipley Energy - Fuel Oil
Expense, 3020 Market Street
Michael W. Harling, Tax
Collector - Real Estate Tax,
3020 Market Street
D.J. Maintenance - Snow
removal, ~u20 Market Street
Penn Waste, Inc. - Trash
Removal, 3020 Market Street
Pennsylvania-American Water
Co. - Water Service Charges,
3020 Market Street
PPL Electric Utilities
A/C#71890-73002 3020 Market
Street
PPL Electric Utilities -
A/C#71890-73002 3020 Market
Street
PPL Electric Utilities -
A/C~71090-73004 3020 Market
Street
Cumberland County Register of
Wills 3 Short Certificates
Shipley Energy - Fuel Oil
Expense, 3020 Market Street
Shipley Energy - Fuel Oil
Expense, 3020 Market Street
Marsh Advantage America -
Property Insurance, 3020
Market Street
Marsh Advantage America -
Liability Insurance, 3020
Market Street
Pennsylvania-American Water
Co. Water Service Charges,
3020 Market Street
PPL Electric Utilities -
A/C~71890-73002 3020 Market
Street
150.00
498.68
1,099.37
510.00
40.74
44.08
17.23
12.73
11.56
9.00
528.68
178.57
1,646.00
559.00
42.35
17.47
14
04/29/03
04/29/03
04/30/03
05/01/03
05/07/03
05/09/03
05/13/03
05/15/03
05/16/03
05/16/03
05/17/03
05/23/03
05/30/03
PPL Electric Utilities -
A/C#71890-73002 3020 Market
Street
PPL Electric Utilities -
A/C~71090-73004 3020 Market
Street
Kenneth Kandrot - Trash
removal, 3020 Market Street
Shull's Tree Service, Inc.
Pruning expenses
Shipley Energy - Fuel Oil
Expense, 3020 Market Street
Herr TV Furniture &
Appliances Refrigerator
purchase, 3020 Market Street
D.J. Maintenance Lawn
maintenance, 3020 Market
Street
Overhead Door Co.
Installed automatic garage
opener, 3020 Market Street
Mary Beth Helms - 1/2 share
of Transfer Tax on sale of
3020 Market Street
Mary Beth Helms - Pro-Rata
share of collected rents on
sale of 3020 Market Street
Mary Beth Helms - Pro-Rata
share of sewer changes on
sale of 3020 Market Street
PPL Electric Utilities -
A/C#71890-73002 3020 Market
Street
Pennsylvania-American Water
Co. Water Service Charges,
3020 Market Street
11.70
13.15
545.00
490.00
323.28
524.70
222.60
490.00
2,050.00
271.45
180.00
14 . 89
42.85
15
04/17/02
10/16/02
10/16/02
09/03/03
09/03/03
RESERVE:
Filing Costs First and 500.00
Final Account
Rhoads & Sinon, LLP - Final 250.00
out of pocket expenses
TOTAL ~ADMINISTRATION EXPENSES .......................
FEDER3tL AND STATE TAXES
Cumberland County Register of 247,000.00
Wills, Agent - Payment on PA
Inheritance Tax, $260,000
less 5% Disc.
Cumberland County Register of 12,135.75
Wills, Agent - Balance due
on PA Inheritance Tax
Internal Revenue Service 232,318.73
Balance due on US Estate Tax
RESERVE:
Internal Revenue Service -- 2,179.00
Federal Fiduciary Tax
Pennsylvania Department of 424.00
Revenue - State Fiduciary
Tax
TOTAL FEDERAL AND STATE TAXES .......................
FEES AND COMMISSIONS
RESERVE:
Manufacturers and Traders 36,130.21
Trust Company - Executor's
Fee
Rhoads & Sinon, LLP -- 37,000.00
Attorney fee
TOTAL FEES .AND COMMISSIONS ..........................
TOTAL DISBURSEMENTS OF PRINCIPAL ....................
29,501.37
494,057.48
73~130.21
600,156.38
DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES
Eric D. Restenberger
04/07/02
Cash - Proceeds from sale of
pitcher and bowl
50.00
07/09/02
1978 Volvo - Appraised Value
1,805.00
03/31/03
Household Effects - Appraised
Value
33,967.00
35,822.00
Manufacturers and Traders Trust Company,
Successor to Allfirst Trust Company of
Pennsylvania, N.A., Trustee
"The Daisy B. Restenberger Revocable Trust
dated September 7, 1982, as Amended and
Restated August 7, 2000, - Entire Residue:
09/03/03 Cash
210,130.19
09/03/03
12,955 shares FleetBoston Financial 441,247.30
Corporation
652,980.49
TOTAL DISTRIBUTIONS TO BENEFICIARIES ...... 687,199.49
!7
CHANGES IN INVESTMENT HOLDINGS - PRINCIPAL
1978 Volvo
01/18/02 inventoried
07/09/02 distributed
Cost
1,805.00
(1,805.00)
0.00
Ark Money Market Portfolio
08/15/03 (292,041.42)delivered in conversion to
MTB Money Market Inst I Fd
~420
(292,041.42)
(292,041.42)
(292, 041.42)
FleetBoston Financial Corporation
01/18/02 12,955 shares inventoried
09/03/03 (12,955)shares distributed
0
441,247.30
(441,247.30)
0.00
Household Effects
Ol/18/o2
o3/31/o3
inventoried
distributed
33,967.00
(33,967.00)
0.00
Krugerrand Gold Qoins, Swiss Francs
and Silver Coins
01/18/02 inventoried
07/31/02 sold
54,670.75
(54,670.75)
0.00
MTB Money Market Inst I Fd #420
08/15/03 292,041.42 received in conversion from
Ark Money Market Portfolio
292,041.42
292,041.42
292,041.42
Two Story Dwelling known as 3020
Market Street, Boro of Camp Hill, PA
01/18/02 inventoried
05/16/03 sold
198,000.00
(198,000.00)
0.00
RECEIPTS OF INCOME
DIVIDENDS
FleetBoston Financial Corporation
.................................
o4/18/o2
1o/o~/o2
01/08/03
o4/01/03
07/Ol/03
4,534.25
4,534.25
4,534.25
4,534.25
4,534.25
TOTAL DIVIDEND INCOME .....................
22,671.25
22,671.25
INTEREST
Allfirst Bank Checking Account
#0071385002
05/03/02
Ark Money Market Portfolio
05/01/o2
06/03/02
07/01/02
os/ol/o2
09/03/02
iO/Ol/O2
ii/o1/o2
I2/02/02
01/02/03
02/03/03
03/03/03
04/01/03
05/01/03
06/02/03
07/01/03
08/01/03
08/27/03
18 66
54 48
73 71
70 35
140 27
139 82
121 76
118 51
112 53
106 47
90 81
97 32
92 70
158 42
235 38
220 44
95 34
MTB Money Market Inst I Fd #420
09/02/03
TOTAL INTEREST INCOME .....................
8.71
1,946.97
116.89
2, 072 . 57
2O
Shawn Salazar
04/16/02
04/22/02
06/07/02
Terry Zook
04/16/02
05/o9/o2
06/o7/o2
07/25/02
05/05/02
09/09/o2
10/07/02
il/i5/02
i2/ii/02
01/27/03
03/21/03
05/07/03
05/07/03
O5/O7/03
U.S. Treasury
01/27/03
OTHER INCOME
Rental Income, Unit #4,
February, March, 2002
Rental Income, Unit ~4
Rental Income, Unit #4, final
rent payment 6/1/02
990.00
495.00
495.00
Rental Income, Unit #3,
February, March, April 2002
Rental Income
Rental Income
Rental Income
Rental Income
Rental Income
Rental Income
Rental Income
Rental Income
Rental Income
Rental Income
Rental Income
Rental Income
Rental Income
Unit ~3,
Unit ~3
Unit ~3
Unit #3
Unit #3
Unit #3
Unit #3
Unit #3
Unit #3
Unit #3
Unit ~3
Unit ~3
Unit #3
1,485.00
495 O0
495 O0
495 O0
495 O0
495 O0
495 O0
495 O0
495 O0
495 O0
495 O0
495 00
495 00
495 00
Interest on 2002 Fiduciary
Income Tax Refund
TOTAL OTHER INCOME ........................
TOT~ RECEIPTS OF INCOME ..................
1,980.00
7,920.00
1.43
9,901.43
34,645.25
21
DISBURSEMENTS OF INCOME
09/02/03
Manufacturers and Traders 1,534.62
Trust Company - Commission on
Income
TOTAL DISBURSEMENTS OF INCOME ..................
1,534.62
22
DISTRIBUTIONS OF INCOME TO BENEFICIARIES
Manufacturers and Traders Trust Company,
Successor to Allfirst Trust Company of
Pennsylvania, N.A., Trustee
"The Daisy B. Restenberger Revocable Trust
dated September 7, 1982, as Amended and
Restated August 7, 2000, Entire Residue:
09/03/03 Cash
TOTAL DISTRIBUTIONS TO BENEFICIARIES ......
33,123.36
33,123.36
23
CHANGES IN INVESTMENT HOLDINGS - INCOME
Cost
Ark Money Market Portfolio
08/15/03 (27,496.34)delivered in conversion to
MTB Money Market Inst I Fd
#420
(27,496.34)
(27,496.34)
(27,496.34)
MTB Money Market Inst I Fd #420
08/15/03 27,496.34 received in conversion from
Ark Money Market Portfolio
27,496.34
27,496.34
27,496.34
24
AFFIDAVIT
Manufacturers and Traders Trust Company, Successor to Allfirst Trust
Company of Pennsylvania, N.A., Executor under the Last Will and Testament of
DAISY B. RESTENBERGER, deceased, hereby declares under oath that it has fully
and faithfully discharged the duties of its office; that the foregoing Account
is true and correct and fully discloses all significant transactions occurring
during the accounting period; that all known claims against the estate have been
paid in full; that, to its knowledge, there are no claims now outstanding
against the Estate; that all taxes presently due from the Estate have been paid;
and that more than four months have elapsed since the first complete
advertisement of the gran~ng of letters in this estate.
%r~d~rs T~u~t C~pany~
Subscribed and sworn to
Executor
[~.T, VICE pRZ-SIDENT
~ 1'RUST OFFICE~
before me this 9 day
of , :003.
Notary Public
INRE:
ESTATE OF DAISY B. RESTENBERGER,
Deceased
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
:
: NO. 191 of 2002
STATEMENT OF PROPOSED DISTRIBUTION OF
MANUFACTURERS AND TRADERS TRUST COMPANY, successor to
Allfirst Trust Company of Pennsylvania, N.A.,
EXECUTOR OF THE ESTATE OF DAISY B. RESTENBERGER
The balance for distribution as shown on the First and Final Account of Manufacturers
and Traders Trust Company, successor to Allfirst Trust Company of Pennsylvania, N.A., is
$0.00, as the Account shows that the residue of the Estate has been distributed to Manufacturers
and Traders Trust Company, successor to Allfirst Trust Company of Pennsylvania, N.A., Trustee
of the Daisy B. Restenberger Revocable Trust, pursuant to ITEM 2 of Decedent's Will.
489638.1
COMMONWEALTH OF PENNSYLVANIA )
SS:
On this, the C[ day of O~ ~ ,2003, before me, the undersigned officer,
personally appeared _~/~q~/~ ~/~///~/~13, who acknowledged himself/herself to be the
~.~.._~ ~~'~-~ of MANUFACTURERS AND TRADERS TRUST COMPANY, a
corporation, and that he/she, as such T/t~?(~~~((~, being authorized to do so,
executed the foregoing instrument for the purposes therein contained by signing the name of the
corporation by himself/herself as'
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
Notary Public
My Commission Expires:
(SEAL)
" E
· Notarial Seat
Deanna L. Wells, Notary Public
Harrisburg, Dauphin County
My Commission Expires Dec. 6, 2004
Meml~', Penn~/Ivania Association ot NOtaries
LAST WILL AND TESTAMENT
OF
DAISY B. RESTENBERGER
I, DAISY B. RESTENBERGER, of Camp Hill, Cumberland
County, Pennsylvania, being of sound and disposing mind and
memory, do make, publish and declare this to be my Last Will and
Testament, hereby revoking all Wills and Codicils by me a~ any
time previously made.
1. TANGIBLE PERSONAL PROPERTY. I give and bequeath
all of my household furniture and furnishings, automobiles, other
motor vehicles, books, pictures, jewelry, china, crystal,
appliances, silverware, wearing apparel, articles of household or
personal use or adornment, ol=ections, artwork, together with all
C ~
policies of insurance thereon, to my nephew, ERIC D. RESTENBERGER,
of Harrisburg, Pennsylvania, if he survives me. If ERIC D.
RESTENBERGER does not survive me, such articles shall be sold and
the proceeds thereof shall pass as a part of my residuary estate.
Page 1 of 7
351217.1
2. RESIDUE. I give, devise and bequeath all the rest
and residue of my property, real, personal and mixed, not disposed
of in the preceding portions of this Will, including all property
over which I hold a power of appointment (which powers of
appointment I hereby exercise in favor of my estate), to the then
trustee of "The Daisy B. Restenberger Revocable Trust" created by
a trust agreement dated September 7, 1982, and amended and
restated as of the same date as this Will, between me as Settlor
and Co-Trustee, and Allfirs~ Trus~ Company of Pennsylvania, N.A.,
as Co-Trustee.
3. SPENDTHRIFT PROVISION. No interest in income or
principal of my estate shall be subject to attachment, levy or
seizure by any creditor, spouse, assignee or trustee or receiver
in bankruptcy of any beneficiary of my estate or of any trust
created hereunder prior to the beneficiary's actual receipt
thereof. My Executor shall pay over the net income and the
principal to the beneficiaries herein designated, as their
interests may appear, without regard to any attempted anticipation
(except as may be specifically provided herein), pledging or
assignment by any beneficiary of my estate and without regard to
Page 2 of 7
any claim thereto or attempted levy, attachment, seizure or other
process against said beneficiary.
4. SURVIVAL PRESUMPTIONS. Any person, who shall have
died at the same time as I or under such circumstances that it is
difficult or impossible to determine who shall have died first,
shall be deemed to have predeceased me.
5. FIDUCIARY POWERS. In the settlement of my estate,
my Executor shall possess, among others, the following powers,
exercisable without prior court approval, but in all cases to be
exercised for the best interests of the beneficiaries:
(a) To retain any investments I may have at my
death so long as my Executor may deem it advisable to my
estate so to do, including securities owned, issued or
underwritten by any corporate Executor or any of its
affiliates.
(b) To vary investments, when deemed desirable by
my Executor, and to invest in every kind of property and
type of investment, including securities owned, issued
or underwritten by any corporate Executor or any of its
affiliates, or as to which my corporate Executor or any
of its affiliates are investment advisors, as my
Executor shall deem wise.
In order to effect a division of the principal
(c)
of my estate or for any other purpose, including any
final distribution of my estate, my Executor is
authorized to make said divisions or distributions of
the personalty and realty partly or wholly in kind. If
such division or distribution is made in kind, said
assets shall be divided or distributed at their
respective values on the date or dates of their division
Page 3 of 7
or distribution. In making any division or distribution
in kind, my Executor shall divide or distribute said
assets in a manner which will fairly allocate any
unrealized appreciation among the beneficiaries.
(d) To sell either at public or private sale and
upon such terms and conditions as my Executor may deem
advantageous to my estate, any or all real or personal
estate or interest therein owned by my estate severally
or in conjunction with other persons or acquired after
my death by my Executor, and to consummate said sale or
sales by sufficient deeds or other instruments to the
purchaser or purchasers, conveying a fee simple title,
free and clear of all trust and without obligation or
liability of the purchaser or purchasers to see to the
application of the purchase money or to make inquiry
into the validity of said sale or sales; also, to make,
execute, acknowledge and deliver any and all deeds,
assignmen%s, options or osher writings which may be
necessary or desirable in carrying out any of the powers
conferred upon my Executor in %his paragraph or
elsewhere in %his Will.
(e) To mortgage real estate and to make leases of
real estate for any term.
(f) To borrow money from any party, including my
Executor, to pay indebtedness of mine or of my estate,
expenses of administration, Death Taxes or other taxes.
(g) To pay all costs, expenses, legally
enforceable debts, funeral expenses and charges in
connection with the administration of my estate.
(h) To vote any shares of stock that form a part
of my estate and to otherwise exercise all the powers
incident to the ownership of such stock and to actively
manage and operate any incorporated or unincorporated
business, including any joint ventures and partnerships,
and to incorporate any such unincorporated business,
with all the rights and powers of any owner thereof.
Page 4 of 7
(i) In the discretion of my Executor, to unite
with other owners of similar property in carrying out
any plans for the reorganization of any corporation or
company whose securities form a part of my estate.
(j) To assign to and hold in my estate an
undivided portion of any asset.
(k) To hold investments in the name of a nominee.
(1) To compromise controversies.
(m) To disclaim, in whole or in part, any and all
interests in property owned by me at the time of my
death, including those passing to me by Will, intestacy,
contract, joint ownership, operation of law or
otherwise.
(n) To designate one or more persons or a
corporation to act as ancillary fiduciary in any
jurisdiction in which ancillary administration may be
necessary, such ancillary fiduciary to serve without
bond or security and to have all powers, authorities and
discretions conferred hereunder.
(o) To employ and compensate from income or
principal, in the discretion of my Executor, investmentu:~.
and legal counsel, accountants, brokers and other
specialists, and, whenever there shall be. no corpora~e...h.~
Executor in office, a corporate custodian, and to
delegate to investment counsel discretion..~i~h~rgspeg~%~t~.~
to the investment and reinvestment of any or all of the
assets held hereunder. _~...~ --.,~.,,
6. TAX CLAUSE. Ail inh0ritance, estate and similar
taxes becoming due by reason of my death {"Death Taxes"i, whether
such Death Taxes shall be payable by my estate or by any recipient
of any property, shall be paid by my Executor out of the property
Page 5 of 7
passing under ITEM 2 of this Will as an expense and cost of
administration of my estate and allocated as provided in the Trust
referenced in ITEM 2. My Executor shall have no duty or
obligation to obtain reimbursement for any Death Taxes paid by my
Executor, even though paid with respect to proceeds of insurance
or other property not passing under this Will.
7. CUSTODIAN OF ESTATES. If at any time any
individual under the age of twenty-one shall be entitled to
receive any assets free of trust by reason of my death, whether
payable hereunder, by operation of law, contract or otherwise, I
appoint my Executor as Custodian for such individual under the
Pennsylvania Uniform Transfers %o Minors Act.
8. EXECUTOR APPOINTMENT. I hereby appoint ALLFIRST~:
TRUST COMPANY OF PENN ....
SYLVANIA, N.A., with offices in Harrisb'u~; ....
Will to my "Executor" sh · ·
all refer to my or~gznally n~ed.
or Ko an successor E ' ' · ""¥'r~'~'~- ~"
Y xecutor a ........... ·
9. WAIVER OF BOND, FIDUCIARY FEE~.' An~
Executor shall qualify and serve without the duty or obligation of
filing any bond or other security. Any corporate fiduciary shall
be entitled to compensation for services in accordance with the
Page 6 of 7
standard schedule of fees in effect when the services are
rendered.
IN WITNESS WHEREOF, I have set my hand and seal to this,
my Last Will and Testament, consisting of this and the preceding
six (6) pages, this .'? /~ day of ~_~.~.~_~Z~ , 2000.
Daisy~ Rest~nberger/
We, the undersigned, hereby certify that the foregoing
Will was signed, sealed, published and declared by the above-named
Testatrix as and for her Last Will and Testament, in the presence
of us, who, at her request and in her 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 Testatrix was of sound and disposing
mind and memory.
( SEAL )
Page 7 of 7
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ~.'~. ~~
SS:
<~ ~-~. ' , the Testatrix ~ the Wit~e~s~ and
~=~pu=umv=my, whose names are si~ne~ ..... ~'
~ u ~o mne zoregoing instrument,
having been sworn, do hereby declare to the undersigned officer
that nhe Testatrix, in the presence of the Witnesses, signed said
instrument as her Last Will and Testament, that she signed
voluntarily, that each of the Witnesses, in the presence of the
Testatrix and of each other, signed said Will as a Witness and that
to the best of the knowledge of each Witness, the Testatrix was at
the time of sound mind and under no constraint or undue influence.
Daisy/. Res t~berg(~
Wi~s
Testat':
~ . ' Notarial Seal:- . .
Yvonne R. Durham, Notary Public
Harrisburg, Dauph n County
My Comr'ni, ssion Expires Aug. 20, 2001J' :, ',~
Member, PaSnsylvania Association of Notaries. ~' '; ....
ATTORNEYS AT LAW
LLP
AL L-~TATE LEGAL, A DIVISION OF ALL-STATE® INTERNATIONAL, INC.
FORM NO.: 07152-BF · 07153-BL · 0715~-GY * 07158-WH
'1'
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Register of Wills of
CU[v~ E[~T.~'~D
INVENTORY
County, Pennsylvania
Estate of Daisy B. Restenber~er No. 21-02-0191
also known as
, Deceased
Date of Death 01/18/2002
Social Security No. 207- 22- 0398
Allfirst Trust Company of PA, NA,
Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the
personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation
placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned
no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this
Inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein
are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities.
Name of
Attorney: Amy J.
I.D. No.: 81084
Mendelsohn, Esquire
Personal RepresentativJY/ ~ ,. . ,~ .
Signatu re: ("'~'/'~/~/~///j//,/~.,.j~j
Al~firs~-TrusE tompan~ ~ ~, NA
Signature: ~SST. VICE PRE~IDE~
~ TRUST
Address: One S. Market Square PO Box 1146 Address: 213 Market Street
[~arrisbur~, PA 17108-1146
Harrisburg, PA 17105
Telephone: 717/231-6668
Telephone: 717/255-2109
Dated:
Description
(See continuation page(s) attached)
Value
(Attach additional sheets if necessary) Total: 781,510.66
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative,
include the value of each item, but such figures should not be extended into the total of the Inventory.
Prepared by the Pennsylvania Bar Association
Copyright (c) 1996 form software only CPSystems, Inc. Form #RW-? (199Z)
Estate of:
Date of Death:
County:
INVENTORY
Daisy B. Restenberger
01/18/2002
Cumberland
CASH:
Allfirst Bank Checkin9 Account
#0071385002 - Date of Death
Balance
Accrued Interest
American Express Travelers
Checks found in home
Cash found in home
Country Meadow Associates
Refund
Daisy B. Restenberger Estate -
Forfeiture of Security
Deposit - Early Vacancy
Shawn Salazar on Apartment
#4
Internal Revenue Service
2001 Personal Income Tax
Refund
PA Department of Revenue -
2001 Personal Income Tax
Refund
State Employee's Retirement
System - Pension Benefits
January, February and March
PERSONAL PROPERTY:
1978 Volvo - Appraised Value
Household Effects - Appraised
Value
Krugerrand Gold Coins, Swiss
Francs and Silver Coins
Sales Price
14,408.75
1.95
1,100.00
27,178.50
229.17
495.00
7,257.00
181.00
969.24
1,805.00
33,967.00
54,670.75
51,820.61
90,442.75
Estate of:
Date of Death:
County:
Daisy B. Restenberger
01/18/2002
Cumberland
STOCKS/LISTED:
12,955 shares FleetBoston Financial
Corporation
441,247.30
REAL ESTATE/PA:
Two Story Dwelling known as
3020 Market Street, Boro of
Camp Hill, PA, Cumberland
County - more fully
described in Deed dated
12/1/83 Recorded in Book
M-30 page 134 - Appraised
Value
198,000.00
TOTAL RECEIPTS OF PRINCIPAL ...............
441,247.30
198,000.00
781,510.66
2
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD O01 745
ALLFRIST TRUST CO OF PA N A
ATTENTION RUTH A. MCMILLEN
213 MARKET STREET
HARRISBURG, PA 17101-2127
........ fold
ESTATE INFORMATION: SSN: 207-22-0398
FILE NUMBER: 2102-01 91
DECEDENT NAME: RESTENBERGER DAISY B
DATE OF PAYMENT: 10/18/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUM BERLAN D
DATE OF DEATH: 01 / 18/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $12,135.75
TOTAL AMOUNT PAID:
$12,135.75
REMARKS: ALLFIRST TRUST
SEAL
CHECK# 20354681
INITIALS: SK
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPH3~NS ' COURT DIVISION
REVOCABLE TRUST UNDER AGREEMENT WITH DAISY B. RESTENBERGER
FIRST AND FINAL ACCOUNT OF
Manufacturers and Traders Trust Company, Successor to
Allfirst Trust Company of Pennsylvania, NA, Trustee
Date of Death:
Date of Trustee's first receipt of funds:
Accounting for the Period:
January 18, 2002
August 7, 2000
August 7, 2000 to
September 29, 2003
Purpose of Account: Manufacturers and Traders Trust Company, Successor to
Allfirst Trust Company of Pennsylvania, NA, Trustee, offers this account to
acquaint interested parties with the transactions that have occurred during this
administration.
It is important that the account be carefully examined. Requests for
additional information or questions or objections can be discussed with:
Manufacturers and Traders Trust Company
Successor to Allfirst Trust Company of Pennsylvania, NA
213 Market Street
Harrisburg, PA 17101
(717) 255-2109
Or
Joanne Book Christine, Esquire
Rhoads & Sinon, LLP
One South Market Square
P. O. Box 1146
Harrisburg, PA 17108-1146
(717) 233-5731
SUMMARY OF ACCOUNT
Revocable Trust Under Agreement with Daisy B. Restenberger
For Period of 08/07/2000 through 09/29/2003
Fiduciary
Current Acquisition
Page Value Value
Proposed Distributions
to Beneficiaries
34 1,186,782.29 1,242,711.84
PRINCIPAL
Receipts:
This Account 3-4
Subsequent 4-5
Principal Receipts
Net Gain (or Loss) on Sales
or Other Disposition
Less Disbursements:
General Disbursements
Balance before Distributions
Distributions to Beneficiaries
Principal Balance on Hand
For Information:
Investments Made
Changes in Investment Holdings
6-8
10
11
12 -13
14 -18
1,769,333.78
12,999.66
(1 875.0!)
1,780,458.44
497,246.60 497,246.60
1,283,211.84
40,500.00
1,242,711.84
INCOME
Receipts: This Account
Net Gain (or Loss) cn Sales
or Other Disposition
Less Disbursements
Balance Before Distribution
Distributions to Beneficiaries
Income Balance on Hand
For Information:
Investments Made
Changes in Investment Holdings
COMBINED BALANCE ON HAND
19-23
24-32
33
164,145.04
0.00
164,145.04
119,556.60
44,588.44
44,588.44
0.00
1,242,711.84
09/05/00
09/08/00
lO/3O/OO
12/12/00
12/26/00
07/06/01
01/11/02
01/16/02
o4/ol/o2
04/17/02
04/17/02
04/17/02
04/17/02
04/17/02
RECEIPTS OF PRINCIPAL
CASH:
Allfirst Checking Account
#10651985 received
Allfirst Savings Account
#87004910701583 - received
$10,307.82 Allfirst Bank
Certificate of Deposit 6.06%
due 6/10/01 received
Fulton Bank Checking Account
#106832388
Allfirst Savings Account
#87004910701583 - received
Transfer From Income
Allfirst Checking Account
#71385002 - received
Jack Gaughen Realtor -
Security Deposit on Rental Apt
Country Meadows Associates
Resident Fund - Refund
Transfer From Income - Income
Cash Balance to Date of Death
Transfer From Income - Accrued
interest on $50,000 US
Treasury Note 2.75% due
10/31/03 to Date of Death
Transfer From Income - Accrued
interest on ARK Money Market
Portfolio to Date of Death
Transfer From Income Accrued
interest on $50,000 US
Treasury Note 3.625% due
8/31/03 to Date of Death
Transfer From Income - Accrued
interest on $50,000 US
Treasury Note 3.875% due
6/30/03 to Date of Death
36,000.00
70,000.00
10,307.82
15,483.35
10,457.86
38,530.81
10,000.00
495.00
229.17
11,052.76
600.14
127.98
700.97
96.34
Fiduciary
Acquisition
Value
07/25/02
09/03/03
Transfer From Income - Accrued 161.60
interest on $100,000 US
Treasury Note 3.25% due
12/31/03 to Date of Death
Daisy B. Restenberger Estate - 210,130.19
Cash
STOCKS/LISTED:
09/03/03 12,955.000 shares Fleet Boston Financial 441,247.30
Corp - Received from the
Estate of Daisy B. Restenberger
BONDS:
09/26/00 $500,000 U S Treasury Bill due 485,212.50
12/28/00 - received
10/13/00 $100,000 U S Treasury Notes 98,500.00
4.875% due 3/31/01 - received
11/30/00 $240,000 U S Treasury Bill due 240,000.00
2/15/01 - received
11/30/00 $90,000 U S Treasury Bill due 90,000.00
1/18/01 received
SUBSEQUENT PRINCIPAL RECEIPTS:
.............................
03/31/01 $100,000 U S Treasury Notes 1,500.00
4.875% due 3/31/01 - Accreted
Discount Market Discount
06/26/01 $10,307.82 Allfirst Bank (307.82)
Certificate of Deposit 6.06%
due 6/10/01 - distributed -
customer was paid prior to maturity
01/18/02 $100,000 U S Treasury Bill due 1,532.10
2/14/02 - adjust to date of
death value
01/18/02 $100,000 U S Treasury Bill due 853.46
3/21/02 - adjust to date of
death value
01/18/02 $100,000 U S Treasury Bill due 721.04
4/11/02 - adjust to date of
death value
414,373.99
441,247.30
913,712.50
4
01/18/02
01/18/02
01/18/02
Ol/18/o2
10/02/02
08/04/03
08/04/03
08/04/03
$100,000 U S Treasury Bill due
6/13/02 - adjust to date of
death value
241.05
$100,000 U S Treasury Bill due
7/11/02 - adjust to date of
death value
94 75
$150,000 U S Treasury Bill due
5/9/02 - adjust to date of
death value
728 10
$50,000 U S Treasury Notes
3.875% due 6/30/03 - adjust to
date of death value
1,269 60
Fleet Boston Account
#16133-82720 Dividend on
12.955 Shs
4,534 25
$100,000 U S Treasury Notes
2.75% due 10/31/03 - adjust to
date of death value
132 75
$100,000 U S Treasury Notes
3.25% due 12/31/03 - adjust to
date of death value
814 75
$50,000 U S Treasury Notes
3.625% due 8/31/03 - adjust to
date of death value
885.63
TOTAL RECEIPTS OF PRINCIPAL ...............
12,999.66
1,782,333.45
GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL
12/28/00
Ol/18/Ol
02/15/01
03/15/01
03/31/01
04/12/01
05/10/01
06/14/01
06/26/01
07/12/01
Gain
$500,000 U S Treasury Bill due 12/28/00
Net Proceeds 485,212.50
Fid. Acq. Value 485,212.50 0.00
$90,000 U S Treasury Bill due 1/18/01
Net Proceeds 90,000.00
Fid. Acq. Value 90,000.00 0.00
$240,000 U S Treasury Bill due 2/15/01
Net Proceeds 240,000.00
Fid. Acq. Value 240,000.00 0.00
$100,000 U S Treasury Bill due 3/15/01
Net Proceeds 98,514.93
Fid. Acq. Value 98,514.93 0.00
$100,000 U S Treasury Notes
4.875% due 3/31/01
Net Proceeds 100,000.00
Fid. Acq. Value 100,000.00 0.00
$200,000 U S Treasury Bill due 4/12/01
Net Proceeds 196,799.11
Fid. Acq. Value 196,799.11 0.00
$200,000 U S Treasury Bill due 5/10/01
Net Proceeds 195,908.00
Fid. Acq. Value 195,908.00 0.00
$200,000 U S Treasury Bill due 6/14/01
Net Proceeds 196,009.33
Fid. Acq. Value 196,009.33 0.00
$10,307.82 Allfirst Bank
Certificate of Deposit 6.06%
due 6/10/01
Net Proceeds 10,000.00
Fid. Acq. Value 10,000.00 0.00
$250,000 U S Treasury Bill due 7/12/01
Net Proceeds 245,100.00
Fid. Acq. Value 245,100.00 0.00
Loss
6
o8/16/Ol
o9/13/Ol
lO/11/Ol
11/o8/ol
12/13/01
01/10/02
02/14/02
03/21/02
04/11/02
05/09/02
06/13/02
$125,000 U S Treasury Bill due 8/16/01
Net Proceeds 123,070.97
Fid. Acq. Value 123,070.97 0.00
$100,000 U S Treasury Bill due 9/13/01
Net Proceeds 97,765.00
Fid. Acq. Value 97,765.00 0.00
$200,000 U S Treasury Bill due 10/11/01
Net Proceeds 196,142.00
Fid. Acq. Value 196,142.00 0.00
$200,000 U S Treasury Bill due 11/8/01
Net Proceeds 196,360.00
Fid. Acq. Value 196,360.00 0.00
$200,000 U S Treasury Bill due 12/31/01
Net Proceeds 196,451.00
Fid. Acq. Value 196,451.00 0.00
$200,000 U S Treasury Bill due 1/10/02
Net Proceeds 196,461.11
Fid. Acq. Value 196,461.11 0.00
$100,000 U S Treasury Bill due 2/14/02
Net Proceeds 99,884.10
Fid. Acq. Value 99,884.10 0.00
$100,000 U S Treasury Bill due 3/21/02
Net Proceeds 99,733.90
Fid. Acq. Value 99,733.90 0.00
$100,000 U S Treasury Bill due 4/11/02
Net Proceeds 99,639.15
Fid. Acq. Value 99,639.15 0.00
$150,000 U S Treasury Bill due 5/9/02
Net Proceeds 149,271.60
Fid. Acq. Value 149,271.60 0.00
$100,000 U S Treasury Bill due 6/13/02
Net Proceeds 99,349.05
Fid. Acq. Value 99,349.05 0.00
07/11/02
06/30/03
09/02/03
$100,000 U S Treasury Bill due
Net Proceeds 99,209.75
Fid. Acq. Value 99,209.75
$50,000 U S Treasury Notes
3.875% due 6/30/03
Net Proceeds 50,000.00
Fid. Acq. Value 51,046.88
$50,000 U S Treasury Notes
3.625% due 8/31/03
Net Proceeds 50,000.00
Fid. Acq. Value 50,828.13
TOTAL GAINS AND LOSSES/PRINCIPAL ........... LESS LOSS .............................
NET GAIN OR LOSS ...........................
7/11/02
0.00
1,046.88
828.13
............................
0.00 1,875.01
1,875.01
(i,875.01)
DISBURSEMENTS OF PRINCIPAL
04/17/02
04/17/02
04/30/02
10/09/02
10/09/02
10/18/02
10/22/02
GENERAL DISBURSEMENTS
Allfirst Trust Company of PA, NA -
Trustee's Fee to Date of Death
533.70
Daisy B. Restenberger Estate -
Payment on PA Inheritance Tax -
$260,000 less 5% discount
247,000.00
Trust Real Estate Security
Deposit Escrow Account -
For Shawn Salazar
495.00
Daisy B. Restenberger Estate
Fleet Boston Dividend
4,534.25
Daisy B. Restenberger Estate
Country Meadows Refund as of 4/1/02
229.17
Daisy B. Restenberger Estate
Balance Due on PA Inheritance Tax
12,135.75
Daisy B. Restenberger Estate - 232,318.73
Balance Due on 706 US Estate Tax Returns
TOTAL GENERAL DISBURSEMENTS ......................... 497,246.60
TOTAL DISBURSEMENTS OF PRINCIPAL .................... 497,246.60
9
DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES
Freeland Cemetery Association
06/25/02 Principal Distribution -
Specific Bequest as per
Article IV(A) 1 of the Trust
Under Agreement with Daisy B.
Restenberger, Deceased
Daisy B. Restenberger
.....................
09/21/00
Principal Distribution
Eric D. Restenberger
07/01/02
Principal Distribution -
Specific Bequest as per
Article IV(A) 2 of the Trust
Under Agreement with Daisy B.
Restenberger, Deceased
Carol K. Sales
08/30/02
Principal Distribution -
Specific Bequest as per
Article IV(A) 3 of the Trust
Under Agreement with Daisy B.
Restenberger, Deceased
Trinity Lutheran Church
.......................
06/25/02 Principal Distribution -
Specific Bequest as per
Article IV(A) 4 of the Trust
Under Agreement with Daisy B.
Restenberger, Deceased
TOTAL DISTRIBUTIONS TO BENEFICIARIES ......
500.00
5,000.00
25,000.00
5,000.00
5,000.00
40,500.00
10
PRINCIPAL BALANCE ON HAND
# Units Description
MTB Money Market Instl I Fd #420
$100,000 U S Treasury Notes 2.75%
due 10/31/03
$100,000 U S Treasury Notes 3.25%
due 12/31/03
12,955.000 Fleet Boston Financial Corp
Current Value
or as Noted
600,652.04
100,156.00
Fiduciary
Acquisition
Value
600,652.04
100,093.75
100,563.00
100,718.75
385,411.25 441,247.30
..............................
1,186,782.29 1,242,711.84
INVESTMENTS MADE - PRINCIPAL
12/14/00
12/29/00
12/29/00
Ol/19/Ol
02/15/01
03/15/01
04/02/01
04/12/01
05/10/01
06/14/01
07/02/01
o7/o6/ol
07/12/01
o8/16/Ol
08/31/01
09/26/01
lO/11/Ol
# Units
$100,000 U S
due 3/15/01
Treasury Bill
$200,000 U S Treasury Bill
due 4/12/01
$200,000 U S Treasury Bill
due 5/10/01
$200,000 U S Treasury Bill
due 6/14/01
$250,000 U S Treasury Bill
due 7/12/01
$100,000 U S Treasury Bill
due 9/13/01
$125,000 U S Treasury Bill
due 8/16/01
$200,000 U S Treasury Bill
due 10/11/01
$200,000 U S Treasury Bill
due 11/8/01
$200,000 U S Treasury Bill
due 12/13/01
$50,000 U S Treasury Notes
3.875% due 6/30/03
$50,000 U S Treasury Notes
3.875% due 6/30/03
$200,000 U S Treasury Bill
due 1/10/02
$100,000 U S Treasury Bill
due 2/14/02
$50,000 U S Treasury Notes
3.625% due 8/31/03
$100,000 U S Treasury Bill
due 3/21/02
$100,000 U S Treasury Bill
due 4/11/02
Cost
98,514.93
196,799.11
195,908.00
196,009.33
245,100.00
97,765.00
123,070.97
196,142.00
196,360.00
196,451.00
24 945.25
24,832.03
196 461.11
98 352.00
49 942.50
98,880.44
98,918.11
12
10/31/01
11/os/ol
12/13/01
12/31/01
01/10/02
$100,000 U S Treasury Notes
2.75% due 10/31/03
$150,000 U S Treasury Bill
due 5/9/02
$100,000 U S Treasury Bill
due 6/13/02
$100,000 U S Treasury Notes
3.25% due 12/31/03
$100,000 U S Treasury Bill
due 7/11/02
99,961.00
148,543.50
99,108.00
99,904.00
99,115.00
CHANGES IN INVESTMENT HOLDINGS PRINCIPAL
$10,307.82 Allfirst Bank Certificate
of Deposit 6.06% due 6/10/01
....................................
10/30/00 received
06/26/01 sold
06/26/01 distributed
Cost
10,307.82
(10,000.00)
(307.82)
0.00
$100,000 U S Treasury Notes
2.75% due 10/31/03
lO/31/Ol
08/04/03
purchased
adjust to date of death value
99,961.00
132.75
100,093.75
$100,000 U S Treasury Notes
3.25% due 12/31/03
12/31/01
08/04/03
$100,000 U S Treasury Notes
4.875% due 3/31/01
10/13/00
03/31/01
03/31/01
purchased
adjust to date of death value
received from Tucker Anthony
accreted discount
matured
99,904.00
814.75
100,718.75
98,500.00
1,500.00
(100,000.00)
0.00
$100,000 U S Treasury
Bill due 2/14/02
.....................
08/16/01
01/18/02
02/14/02
purchased
adjust to date of death value
matured
98,352.00
1,532.10
(99,884.10)
0.00
14
$100,000 U S Treasury
Bill due 3/15/01
12/14/00
03/15/01
purchased
matured
98,514.93
(98,514.93)
0.00
$100,000 U S Treasury
Bill due 3/21/02
.....................
09/26/01
01/18/02
03/21/02
purchased
adjust to
matured
date of
death value
98,880.44
853.46
(99,733.90)
0.00
$100,000 U S Treasury
Bill due 4/11/02
.....................
lO/11/Ol
01/18/02
04/11/02
purchased
adjust to
matured
date
of death value
98,918.11
721.04
(99,639.15)
0.00
$100,000 U S Treasury
Bill due 6/13/02
12/13/01
01/18/02
06/13/02
purchased
adjust to date
matured
of death value
99,108.00
241.05
(99,349.05)
0.00
$100,000 U S Treasury
Bill due 7/11/02
01/10/02
01/18/02
07/11/02
purchased
adjust to
sold
date
of death value
99,115.00
94.75
(99,209.75)
0.00
$100,000 U S Treasury
Bill due 9/13/01
.....................
03/15/01
09/13/01
purchased
matured
97,765.00
(97,765.00)
0.00
$125,000 U S Treasury
Bill due 8/16/01
.....................
04/02/01
o8/16/Ol
purchased
matured
123,070.97
(123,070.97)
0.00
$150,000 U S Treasury
Bill due 5/9/02
11/o8/ol
01/18/02
05/09/02
purchased
adjust to date
matured
of death value
148,543.50
728.10
(149,271.60)
0.00
$200,000 U S Treasury
Bill due 10/11/01
04/12/01
10/11/01
purchased
matured
196,142.00
(196,142.00)
0.00
$200,000 U S Treasury
Bill due
1/10/02
07/12/01 purchased
01/10/02 matured
196,461.11
(196,461.11)
0.00
$200,000 U S Treasury
Bill due 11/8/01
.....................
05/10/01 purchased
11/08/01 matured
196,360.00
(196,360.00)
0.00
$200,000 U S Treasury
Bill due 12/13/01
.....................
06/14/01 purchased
12/13/01 matured
196,451.00
(196,451.00)
0.00
]6
$200,000 U S Treasury
Bill due 4/12/01
12/29/00
04/12/01
purchased
matured
196,799.11
(196,799.11)
0.00
$200,000 U S Treasury
Bill due 5/10/01
.....................
12/29/00
05/10/01
purchased
matured
195,908.00
(195,908.00)
0.00
$200,000 U S Treasury
Bill due 6/14/01
.....................
01/19/01
06/14/01
purchased
matured
196,009.33
(196,009.33)
0.00
$240,000 U S Treasury
Bill due 2/15/01
.....................
11/30/00
02/15/01
received
matured
240,000.00
(240,000.00)
0.00
$250,000 U S Treasury
Bill due 7/12/01
.....................
02/15/01
07/12/01
purchased
matured
245,100.00
(245,100.00)
0.00
$50,000 U S Treasury Notes
3.625% due 8/31/03
08/31/01
08/04/03
09/02/03
purchased
adjust to date
sold
of death
value
49,942.50
885.63
(50,828.13)
0.00
17
$50,000 U S Treasury Notes
3.875% due 6/30/03
..........................
07/02/01
07/06/01
Ol/lS/O2
06/30/03
purchased
purchased
adjust to date of death value
matured
24,945.25
24,832.03
1,269.60
(51,046.88)
0.00
$500,000 U S Treasury
Bill due 12/28/00
.....................
09/26/00
12/28/00
received
matured
485,212.50
(485,212.50)
0.00
$90,000 U S Treasury
Bill due 1/18/01
11/30/00
Ol/18/Ol
received
matured
90,000.00
(90,000.00)
0.00
ARK Money Market Portfolio
..........................
08/15/03
delivered in conversion to MTB
Money Market Inst I Fd #420
(340,521.85)
(340,521.85)
Fleet Boston Financial Corp
09/03/03 12,955.000 shares received from the Estate
of Daisy R. Restenberger
12,955.000
441,247.30
441,247.30
MTB Money Market Instl I Fd #420
................................
08/15/03 received in conversion from
ARK Money Market Portfolio
340,521.85
340,521.85
18
RECEIPTS OF INCOME
$100,000 U S Treasury
Notes 2.75% due 10/31/03
........................
04/30/02
10/31/02
04/30/03
INTEREST
$100,000 U S Treasury
Notes 3.25% due 12/31/03
.........................
07/01/02
12/31/02
06/30/03
$100,000 U S Treasury Notes
4.875% due 3/31/01
lO/19/oo
03/31/01
$100,000 U S Treasury Bill due 2/14/02
07/26/02
$100,000 U S Treasury Bill due 3/15/01
......................................
o3/15/Ol
$100,000 U S Treasury Bill due 3/21/02
07/25/02
$100,000 U S Treasury Bill due 4/11/02
......................................
07/25/02
$100,000 U S Treasury Bill due 6/13/02
07/25/02
$100,000 U S Treasury Bill due 7/11/02
......................................
07/25/02
774.86
1,375.00
1,375.00
1,463.40
1,625.00
1,625.00
2,443.80
2,437.50
3,524.86
4,713.40
4,881.30
115.90
1,485.07
266.10
360.85
650.95
790.25
19
$100,000 U S Treasury Bill due 9/13/01
09/13/01
$125,000 U S Treasury Bill due 8/16/01
......................................
o8/16/Ol
$150,000 U S Treasury Bill due 5/9/02
07/25/02
$200,000 U S Treasury Bill due 10/11/01
.......................................
lO/11/Ol
$200,000 U S Treasury Bill due 1/10/02
Ol/lO/O2
$200,000 U S Treasury Bill due 11/8/01
11/o8/ol
$200,000 U S Treasury Bill due 12/13/01
.......................................
12/13/01
$200,000 U S Treasury Bill due 4/12/01
04/12/01
$200,000 U S Treasury Bill due 5/10/01
......................................
O5/lO/Ol
$200,000 U S Treasury Bill due 6/14/01
o6/14/Ol
$250,000 U S Treasury Bill due 7/12/01
07/12/01
$50,000 U S Treasury
Notes 3.625% due 8/31/03
02/28/02
09/03/02
02/28/03
09/02/03
205.28
906.25
906.25
906.25
2,235.00
1,929.03
728.40
3,858 00
3,538 89
3,640 00
3,549 00
3,200 89
4,092 00
3,990.67
4,900.00
2,924.03
20
$50,000 U S Treasury
Notes 3.875% due 6/30/03
12/31/01
07/01/02
12/31/02
06/30/03
$500,000 U S Treasury Bill due 12/28/00
12/28/00
ARK Money Market Portfolio
..........................
10/02/00
11/Ol/OO
12/01/00
01/02/01
02/01/01
03/01/01
04/02/01
05/01/01
o6/ol/Ol
07/02/01
08/01/01
09/04/01
10/01/01
11/01/01
12/03/01
01/02/02
02/01/02
03/01/02
04/01/02
05/01/02
06/03/02
07/01/02
08/01/02
09/03/02
10/01/02
11/01/02
12/02/02
01/02/03
02/03/03
03/03/03
04/01/03
05/01/03
06/02/03
07/01/03
08/01/03
08/07/03
21
968.75
872.41
968.75
968.75
427.55
560.12
550.30
462.43
514.88
134.45
134.84
39.66
38.23
72.84
108.84
155.41
143.26
166.55
90.59
199.83
92.48
314.57
447.70
457.56
488.68
596.98
699.34
710.63
672.74
596.59
315.35
265.64
192.53
242.23
264.09
246.83
254.99
226.20
242.75
104.88
3,778.66
14,787.50
11,232.54
MTB Money Market Instl I Fd #420
................................
09/02/03
TOTAL INTEREST
INCOME .....................
128.57
85,301.86
OTHER INCOME
Allfirst Checking Account #10651985
...................................
12/12/00 Closed Account
12/27/00 Interest from Closed Account
Checking Account #71385002
..........................
09/05/00 received
06/08/01 received
Received from the Estate
of Daisy B. Restenberger
........................
09/03/03 Cash
State Employee Retirement System
11/07/00
11/30/00
12/29/00
01/31/01
02/28/01
04/02/01
04/30/01
05/31/01
06/29/01
07/31/01
08/31/01
09/28/01
10/31/01
11/30/01
12/31/01
01/31/02
02/28/02
03/29/02
Pension Benefit
Pension Benefit
Pension Benefit
Pension Benefit
Pension Benefit
Pension Benefit
Pension Benefit
Pension Benefit
Pension Benefit
Pension Benefit
Pension Benefit
Pension Benefit
Pension Benefit
Pension Benefit
Pension Benefit
Pension Benefit
Pension Benefit
Pension Benefit
5,381.26
2.12
3,000.00
16,000.00
323.08
323.08
323 08
323 08
323 08
323 08
323 08
323 08
323 08
323 08
323 08
323 08
323 08
323 08
323 08
323 08
323 08
323 08
5,383.38
19,000.00
33,123.36
5,815.44
22
US Treasury - Social Security Benefits
1o/o~/oo
11/03/00
12/01/00
01/03/01
02/02/01
03/02/01
o4/o3/ol
05/03/01
o6/ol/Ol
07/03/01
07/19/01 One Time Benefit due to
incorrect CPI Calculation
08/03/01
08/31/01
10/03/01
11/02/01
12/03/01
01/03/02
TOTAL OTHER
in 1999
942.00
942 00
942 00
972 00
972 00
972 00
972 00
972 00
972 00
972 00
31 00
973.00
973.00
973.00
973.00
973.00
995.00
INCOME ........................
15,521.00
78,843.18
TOTAL RECEIPTS OF INCOME ..................
164,145.04
23
DISBURSEMENTS OF INCOME
09/14/00
09/14/00
09/20/00
09/20/00
o9/26/o0
09/26/00
09/26/00
10/03/00
10/04/00
10/05/00
10/19/00
10/19/00
10/20/00
10/20/00
10/20/00
Z0/24/00
11/o1/oo
11/o6/oo
11/o6/oo
11/14/oo
11/22/oo
AT&T - Telephone Expense
Verizon - Telephone Expense
Pennsylvania American Water
Company - Utility Expense
York Waste Disposal Utility Expense
PP&L Utility Expense -
Acct #71290-73004
PP&L Utility Expense -
Acct #72090-73000
PP&L Utility Expense
Acct #71890-73002
Borough of Camp Hill - Sewer Expense
Shipley Oil Co.
Heating Fuel Expense
Allfirst Trust Company of PA,
NA - Trustee Fee
Rhoads & Sinon, LLP -
Attorney Fees
Verizon - Telephone Expense
PP&L - Utility Expense -
Acct #72090-73000
PP&L - Utility Expense -
Acct #71290-73004
PP&L - Utility Expense -
Acct #71890-73002
Pennsylvania American Water
Company - Utility Expense
Comcast Cable - Cable Expense
Allfirst Trust Company of PA,
NA - Trustee Fee
AT&T - Telephone Expense
Verizon - Telephone Expense
PP&L Utility Expense -
Acct #71890-73002
1.87
18.04
25.30
60.84
17.39
13.29
12 . 74
180.00
60.86
568.70
2,515.76
18.06
10.00
15.29
13.04
21.06
29.00
649.19
0.69
17.97
17.13
24
11/22/00
11/22/00
12/01/00
12/05/00
12/07/00
12/07/00
12/14/00
12/21/00
12/22/00
12/22/00
12/22/00
12/28/00
01/03/01
01/04/01
01/04/01
01/05/01
Ol/16/Ol
Ol/18/Ol
01/24/01
01/24/01
PP&L - Utility Expense -
Acct #71290-73004
PP&L - Utility Expense -
Acct #72090-73000
Shipley Oil Co. -
Heating Fuel Expense
Allfirst Trust Company of PA,
NA - Trustee Fee
Internal Revenue Service -
2000 Estimated Personal Income Tax
Pennsylvania Dept of Revenue -
2000 Estimated Personal Income Tax
Verizon - Telephone Expense
Goodville Mutual Casualty Co. -
Insurance Premium Policy -
#H0540942-3775-68
PP&L - Utility Expense
Acct #72090-73000
PP&L - Utility Expense -
Acct #71890-73002
PP&L - Utility Expense -
Acct #71290-73004
Shipley Oil Co. -
Heating Fuel Expense
York Waste Disposal Utility Expense
Comcast Cable - Cable Expense
Shipley Oil Co. -
Heating Fuel Expense
Allfirst Trust Company of PA,
NA - Trustee Fee
Verizon - Telephone Expense
Shipley Oil Co. -
Heating Fuel Expense
Pennsylvania American Water
Company - Utility Expense
PP&L - Utility Expense
Acct #71890-73002
21.88
9.57
719.07
876.23
4,100.00
175.00
18.14
964.00
16.81
17.31
19.40
632.72
60.84
29.01
107.00
893.33
17.97
503.21
27.55
20.49
25
01/24/01
01/24/01
01/31/01
02/05/01
02/09/01
02/09/01
02/14/01
02/21/01
02/21/01
02/21/01
03/01/01
03/05/01
03/07/01
03/12/01
03/14/01
03/22/01
03/22/01
03/23/01
03/23/01
03/23/01
03/30/01
PP&L - Utility Expense -
Acct #72090-73000
PP&L - Utility Expense -
Acct #71290-73004
Shipley Oil Co. - Heating
Heating Fuel Expense
Allfirst Trust Company of PA,
NA - Trustee Fee
Comcast Cable Cable Expense
Shipley Oil Co. -
Heating Fuel Expense
Verizon - Telephone Expense
PP&L - Utility Expense
Acct #71890-73002
PP&L - Utility Expense
Acct #71290-73004
PP&L - Utility Expense
Acct #72090-73000
Pennsylvania American Water
Company - Utility Expense
Allfirst Trust Company of PA,
NA - Trustee Fee
AT&T - Telephone Expense
Shipley Oil Co.
Heating Fuel Expense
Verizon - Telephone Expense
Pennsylvania American Water
Company - Utility Expense
York Waste Disposal Utility Expense
PP&L - Utility Expense -
Acct #72090-73000
PP&L - Utility Expense -
Acct #71890-73002
PP&L Utility Expense -
Acct #71290-73004
Shipley Oil Co. -
Heating Fuel Expense
19.79
29.49
69.00
895.72
29.01
495.87
18.20
19.20
11.73
18.71
24.60
897.76
6.03
506.43
21.17
24.12
60.84
17.20
19.92
24.65
30.00
26
04/04/01
04/04/01
04/05/01
04/06/01
o4/o9/ol
04/12/01
04/12/01
04/12/01
04/12/01
04/19/01
04/26/01
04/26/01
04/26/01
05/04/01
05/07/01
05/14/01
05/18/01
05/22/01
05/23/01
05/23/01
05/23/01
AT&T - Telephone Expense
Comcast Cable - Cable Expense
Allfirst Trust Company of PA,
NA - Trustee Fee
Internal Revenue Service -
2000 Estimated Personal
Income Tax - Balance Due
Borough of Camp Hill Sewer Expense
Internal Revenue Service -
2001 Estimated Personal Income Tax
Pennsylvania Dept of Revenue
2001 Estimated Personal Income Tax
Shipley Oil Co. -
Heating Fuel Expense
Verizon - Telephone Expense
Pennsylvania American Water
Company - Utility Expense
PP&L - Utility Expense
Acct #71890-73002
PP&L - Utility Expense
Acct #72090-73000
PP&L - Utility Expense -
Acct #71290-73004
AT&T - Telephone Expense
Allfirst Trust Company of PA,
NA - Trustee Fee
Verizon - Telephone Expense
Pennsylvania American Water
Company - Utility Expense
Shipley Oil Co. -
Heating Fuel Expense
PP&L Utility Expense -
Acct #72090-73000
PP&L - Utility Expense -
Acct #71890-73002
PP&L - Utility Expense
Acct #71290-73004
3.23
31.47
901.87
1,895.00
180.00
4,580.00
91.00
424.53
18.05
31.96
10.76
16.76
57.90
5.34
900.44
18.09
39.32
340.00
10.82
14.31
13.94
27
05/25/01
o6/ol/Ol
o6/ol/Ol
06/05/01
06/07/01
06/12/01
06/13/01
06/14/01
o6/18/Ol
06/20/01
06/21/01
07/02/01
07/05/01
07/06/01
o7/o6/ol
o7/o9/ol
o7/o9/ol
o7/16/Ol
o7/19/Ol
07/23/01
08/02/01
PP&L - Utility Expense -
Acct #72090-73000
Comcast Cable - Cable Expense
Shipley Oil Co. -
Heating Fuel Expense
Allfirst Trust Company of PA,
NA - Trustee Fee
AT&T - Telephone Expense
Pennsylvania Dept of Revenue
2001 Estimated Personal Income Tax
Internal Revenue Service -
2001 Estimated Personal Income Tax
Verizon - Telephone Expense
Fast Tax Trust Services - Tax
Preparation Fee on Individual
Tax Returns
Pennsylvania American Water
Company - Utility Expense
York Waste Disposal - Utility Expense
Accrued Interest paid on purchase
of $25,000 U S Treasury Notes
3.875% due 6/30/03
Allfirst Trust Company of PA,
NA - Trustee Fee
Accrued Interest paid on purchase
of $25,000 U S Treasury Notes
3.875% due 6/30/03
Transfer To Principal
AT&T - Telephone Expense
Comcast Cable - Cable Expense
Verizon - Telephone Expense
Pennsylvania American Water
Company - Utility Expense
PP&L - Utility Expense
Acct #71290-73004
Shipley Oil Co.
Heating Fuel Expense
14.59
31.42
292.79
902.20
1.72
160.00
4,580.00
18.15
400.00
50.62
60.84
5.26
909.66
15.79
38,530.81
1.74
31.42
18.07
41.42
6.76
680.00
28
08/03/01
08/06/01
08/07/01
08/10/01
08/13/01
08/20/01
08/22/01
09/05/01
09/06/01
09/07/01
09/11/01
09/12/01
09/14/01
09/18/01
09/21/01
09/21/01
09/21/01
10/03/01
10/03/01
lO/O4/Ol
10/05/01
10/12/01
Comcast Cable - Cable Expense
Allfirst Trust Company of PA,
NA - Trustee Fee
AT&T - Telephone Expense
Pennsylvania American Water
Company - Utility Expense
Verizon - Telephone Expense
Pennsylvania American Water
Company - Utility Expense
PP&L Utility Expense -
Acct #71890-73002
Allfirst Trust Company of PA,
NA - Trustee Fee
Shipley Oil Co.
Heating Fuel Expense
Comcast Cable Cable Expense
Pennsylvania Dept of Revenue -
2001 Estimated Personal Income Tax
Internal Revenue Service
2001 Estimated Personal Income Tax
Verizon Telephone Expense
York Waste Disposal - Utility Expense
Pennsylvania American Water
Company - Utility Expense
PP&L - Utility Expense -
Acct #71890-73002
PP&L - Utility Expense -
Acct #70290-73000
Borough of Camp Hill Sewer Expense
Shipley Oil Co. -
Heating Fuel Expense
Comcast Cable Cable Expense
Allfirst Trust Company of PA,
NA - Trustee Fee
Shipley Oil Co.
Heating Fuel Expense
31.42
911.57
0.96
22.69
19.76
46.84
0.69
913.55
340.00
31.42
160.00
4,580.00
19.17
60.84
45.87
11.49
3.19
180.00
340.00
33.80
914.05
79.00
29
10/12/01
lO/18/Ol
lO/19/Ol
10/19/01
10/19/01
10/23/01
11/05/01
11/05/01
11/06/01
11/07/01
11/08/01
11/08/01
11/15/01
11/19/01
11/19/01
11/19/01
11/27/01
11/27/01
11/27/01
11/30/01
Verizon - Telephone Expense
Pennsylvania American Water
Company - Utility Expense
PP&L - Utility Expense -
Acct #72090-73000
PP&L - Utility Expense -
Acct #71290-73004
PP&L - Utility Expense -
Acct #71890-73002
Shipley Oil Co. -
Heating Fuel Expense
Allfirst Trust Company of PA,
NA - Trustee Fee
AT&T - Telephone Expense
Comcast Cable Cable Expense
Arthur Stuart Security
Deposit on Rental Property
Country Meadows of the West Shore -
Nursing Home Expense -
Security Deposit
$500 plus 14 days @ $77 per day
Shipley Oil Co.
Heating Fuel Expense
Verizon - Telephone Expense
PP&L - Utility Expense -
Acct #72090-73000
PP&L - Utility Expense -
Acct #71290-73004
PP&L - Utility Expense -
Acct #71890-73002
Metro Med Services Medical Expense
Pennsylvania American Water
Company - Utility Expense
York Waste Disposal - Utility Expense
Comcast Cable Cable Expense
18.82
38.27
9.72
11.08
12.44
195.00
915.85
0.35
33.80
525.00
1,578.00
535.00
18.82
9.72
23.56
18.26
29.00
39.26
60.84
33.80
30
11/30/01
12/04/01
12/05/01
12/05/01
12/11/01
12/14/01
12/20/01
12/20/01
12/24/01
12/26/01
01/03/02
01/04/02
01/07/02
01/08/02
01/11/02
01/15/02
02/05/02
03/05/02
04/05/02
04/17/02
05/06/02
Goodville Mutual Casualty Co. -
Insurance Premium Policy
#H0540942-3775-68
Medi-Claim - Medical Expense
Allfirst Trust Company of PA,
NA - Trustee Fee
Shipley Oil Co. -
Heating Fuel Expense
Lifeline - Medical Expense
Verizon - Telephone Expense
PP&L Utility Expense -
Acct #72090-73000
PP&L - Utility Expense
Acct #71290-73004
Pennsylvania American Water
Company - Utility Expense
Pennsylvania Dept of Revenue -
2001 Estimated Personal Income Tax
Comcast Cable - Cable Expense
Shipley Oil Co.
Heating Fuel Expense
Allfirst Trust Company of PA,
NA - Trustee Fee
Internal Revenue Service
2001 Estimated Personal Income Tax
Lifeline Medical Expense
Verizon - Telephone Expense
Allfirst Trust Company of PA,
NA - Trustee Fee - 1/19/02 2/5/02
Allfirst Trust Company of PA,
NA - Trustee Fee
Allfirst Trust Company'of PA,
NA - Trustee Fee
Transfer To Principal
Income Cash Balance to Date of Death
Allfirst Trust Company of PA,
NA - Trustee Fee
1,003.00
140.00
914.44
340.00
47.00
18.82
17.96
6.42
57.15
160.00
33.80
340.00
915.06
4,580.00
35.00
18.91
385.41
919.46
919.27
11,052.76
766.32
31
06/05/02
07/05/02
08/05/02
09/05/02
10/07/02
10/09/02
11/05/02
12/05/02
01/06/03
02/05/03
03/05/03
04/07/03
05/05/03
06/05/03
07/07/03
08/06/03
09/08/03
Allfirst Trust Company of PA,
NA - Trustee Fee
766.56
Allfirst Trust Company of PA,
NA - Trustee Fee
747.65
Allfirst Trust Company of PA,
NA - Trustee Fee
749.17
Allfirst Trust Company of PA,
NA - Trustee Fee
745.78
Allfirst Trust Company of PA,
NA - Trustee Fee
748.94
Daisy B. Restenberger Estate -
PSERS Pension Benefits
Jan, Feb, and March
969.24
Allfirst Trust Company of PA,
NA - Trustee Fee
572.55
Allfirst Trust Company of PA,
NA - Trustee Fee
572.04
Allfirst Trust Company of PA,
NA - Trustee Fee
502.70
Allfirst Trust Company of PA,
NA - Trustee Fee
573 12
Allfirst Trust Company of PA,
NA - Trustee Fee
573 21
Allfirst Trust Company of PA,
NA - Trustee Fee
572 73
Allfirst Trust Company of PA,
NA - Trustee Fee
573 08
Manufacturers and Traders
Trust Company - Trustee Fee
572 54
Manufacturers and Traders
Trust Company - Trustee Fee
573 84
Manufacturers and Traders
Trust Company - Trustee Fee
573.22
Manufacturers and Traders 573.31
Trust Company - Trustee Fee
TOTAL DISBURSEMENTS OF INCOME ..................
119,556.60
32
DISTRIBUTIONS OF INCOME TO BENEFICIARIES
Eric D. Restenberger
09/29/03
Income Distribution
TOTAL DISTRIBUTIONS TO BENEFICIARIES ......
44,588.44
44,588.44
33
PROPOSED DISTRIBUTIONS TO BENEFICIARIES
Units
In accordance with Article IV (B) of the Daisy B Restenberger
Revocable Trust, Dated September 7, 1982, as Amended and Restated
By Agreement dated August 7, 2000:
Current Value
or as Noted
Fiduciary
Acquisition
Value
Manufacturers and Traders Trust Company, Successor
To Allfirst Trust Company of Pennsylvania, NA -
Trustee - Daisy B. Res~enberger GST Exempt Trust
F/B/O Eric Restenberger
$100,000 U S Treasury Notes 100,156.00
2.75% due 10/31/03
100,093.75
$100,000 U S Treasury Notes
3.25% due 12/31/03
100,563.00
100,718.75
12,955 shares Fleet Boston Financial Corp
385,411.25
441,247.30
MTB Money Market-Inst I-Fd #420 -
Principal Cash
513,869.75
513,869.75
Statutory Interest
57,425.26
1,157,425.26
57,425.26
1,213,354.81
Eric Restenberger, Income Beneficiary of the
Daisy B. Restenberger GST Non-Exempt Trust f/b/o
Eric ~ Restenberger, PursuanY to ~he T_~s~ee s
Discretion to terminate said Trust under Article
XIV(A) of the Trust Agreement as the amount is too
small to justify its maintenance as a separate trust
MTB Money Market Instl I Fd #420 29,357.03
Principal Cash
29,357.03
29,357.03 29,357.03
1,186,782.29 1,242,711.84
3~
AFFIDAVIT
Manufacturers and Traders Trust Company, Successor to Allfirst Trust
Company of Pennsylvania, NA, Trustee under the Revocable Trust Under Agreement
with DAISY B. RESTENBERGER, deceased, hereby declares under oath that it has
fully and faithfully discharged the duties of its office; that the foregoing
Account is true and correct and fully discloses all significant transactions
occurring during the accounting period; that all known claims against the Trust
have been paid in full; that, to its knowledge, there are no claims now
outstanding against the Trust.
Subscribed and sworn
before me this ~
M~n~facturers and Traders Trus~ ~ompany, Successor to
Allfirst Trust Company of Pennsylvania, Trustee
ASST. ViCr' p~S~DEN'r
~ ..'~.. U$.T. OFHCE~
day
, 2003.
Notary Public
Notarial Seal
Deanna L. Wells. Notary Public
Hardsburg, Oaup~ti n ..C au nty,.)~,.,.~
My Commission Expires uec. 6, ,_u,.,.-,
Member, Pennsylvania Association ot Notades
35
ESTATE OF DAISY B. RESTENBERGER,
Deceased
REVOCABLE TRUST OF
DAISY B. RESTENBERGER
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
:
: NO. 191 of 2002
STATEMENT OF PROPOSED DISTRIBUTION OF
MANUFACTURERS AND TRADERS TRUST COMPANY, successor to
Allfirst Trust Company of Pennsylvania, N.A., Trustee
OF THE DAISY B. RESTENBERGER REVOCABLE TRUST
The balance for distribution as shown on the First and Final Account of Manufacturers
and Traders Trust Company, successor to Allfirst Trust Company of Pennsylvania, N.A., Trustee
of the Daisy B. Restenberger Revocable Trust, is $1,186,782.29.
Distribution of the remaining balance as set forth in said account is proposed as follows:
PROPOSED SCHEDULE OF DISTRIBUTION
TO:
Pennsylvania, N.A., Trustee of the Daisy B. Restenberger
Restenberger.
Principal $1,100,000.00
Statutory Interest* $ 57,425.26
Income $ 0.00
Manufacturers and Traders Trust Company, successor to Allfirst Trust Company of
GST Exempt Trust f/b/o Eric B.
$1,157,425.26
* Difference between the statutory interest at 5% pursuant to 20 Pa. C.S.A. §7187(a) from
1 / 18/02 to 11/25/03, calculated at $102,013.70, and the $44,588.04 o f income already distributed
to the income beneficiary as shown in the Account.
TO: Eric B. Restenberger, income beneficiary of the Daisy B. Restenberger GST Non-
Exempt Trust f/b/o Eric B. Restenberger, pursuant to the Trustee's discretion to terminate said Trust
under Article XIV(A) of the Trust Agreement as the amount is too small to justify its maintenance
as a separate trust.
Principal $ 29,357.03
$ 29,357.03
TOTAL PROPOSED DISTRIBUTION
$1,186,782.29
489639.1
COMMONWEALTH OF PENNSYLVANIA )
)
COUNTY OF ~ ~ )
SS:
On this, the C~ day of (~)C40 ~ , 2003, before me, the undersigned officer,
personally appeared~.tt~_ ~gt~'-/I//C~who acknowledged himself/herself to be the
~ of MANUFACTURERS AND TRADERS TRUST COMPANY, a
as such~ ~ , being authorized to do so,
corporation,
and
that
he/she,
executed the foregoing instrument for the purposes therein contained by signing the name of the
a~
corporation by himself/herself ~
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
Notary Public
My Commission Expires:
(SEAL)
I Notarial Seal f
Deanna L. Wells, Notary Public
HaFrisl~rg, Dauphin County
My Commi~d6n £xpiree Dec. 6,
FIRST AMENDMENT TO AND RESTATEMENT
OF
AGREEMENT OF TRUST DATED SEPTEMBER 7, 1982,
BY
DAISY B. RESTENBERGER, SETTLOR AND CO-TRUSTEE,
DAUPHIN DEPOSIT BANK,
NOW ALLFIRST TRUST COMPANY OF PENNSYLVANIA, N.A., CO-TRUSTEE
"The Daisy B. Restenberger Revocable Trust"
THIS FIRST AMENDMENT TO AND RESTATEMENT OF AGREEMENT
OF TRUST ("First Amendment") is made and entered into by and between DAISY B.
RESTENBERGER, of Camp Hill, Cumberland County, Pennsylvania, the settlor (the "Settlor"),
and ALLFIRST TRUST COMPANY OF PENNSYLVANIA, N.A., successor to Dauphin
Deposit Bank, with offices located in Harrisburg, Dauphin County, Pennsylvania and DAISY B.
RESTENBERGER, co-trustees (collectively, the "Trustee").
WITNESSETH:
WHEREAS, on September 7, 1982, Daisy B. Restenberger, as Settlor and Co-
Trustee, and Dauphin Deposit Bank, as Co-Trustee, entered into an Agreement of Trust (the
"Trust Agreement");
WHEREAS, in ARTICLE II of the Trust Agreement, the Settlor reserved the
right to amend any or all provisions of the Trust Agreement;
353147.1
WHEREAS, the Settlor desires to amend and completely restate the Trust
Agreement which is the purpose of this First Amendment.
NOW, THEREFORE, for and in consideration of their mutual covenants and
promises, the parties agree as follows:
ARTICLE I
Revocation and Restatement
The Settlor hereby revokes ARTICLES I through VII of the Trust Agreement in
their entirety and replaces them with the following provisionS, which provisions are acceptable to
the Trustee.
ARTICLE
The Settlor, or any other party or person, may from time to time make policies of
insurance on Settlor's life, individual retirement account benefits, and/or qualified or non-
qualified retirement plan benefits payable to the Trustee, or may transfer other assets to the
Trustee, subject to the terms of this Agreement, by inter vivos grant or by Will. The trust assets
shall include the existing trust assets, the proceeds of any insurance policies payable to the
Trustee (collectively hereinafter called the "Policies"), and all such other benefits or later added
-2-
assets (collectively the "Trust Assets"), which shall be held, administered, distributed and
governed by the Trustee, IN TRUST NEVERTHELESS, m accordance with the provisions of
this Agreement and any amendments hereto.
ARTICLE Ill
During the Settlor's Lifetime
During the Settlor's lifetime, the Trustee shall:
(A) Have, boM, manage, invest and reinvest the Trust Assets, collect
the income and pay over the net income to the Settlor during the Settlor's lifetime
as the Settlor may from time to time request. In addition, the Trustee shall pay
such portion or all of the principal of the Trust Assets to the Settlor as the Settlor
may from time to time request. Any income not distributed to the Settlor during
the calendar year shall be added to Trust principal.
(B) Pay and use such portion or all of the income and principal of the
Trust Assets as the Trustee, in the Trustee's sole discretion, from time to time
shall deem necessary to provide for the proper maintenance, support, medical,
hospital, nursing or nursing home care of the Settlor.
(C) In the Trustee's sole discretion, pay either from the principal or
income of the Trust Assets any outstanding bills or obligations owing by the
Settlor.
(D) Whenever and as often as, in the sole judgment of the Trustee, the
Settlor, to whom payments of income and principal are herein directed to be
made, shall be unable to act, or shall lack ability or shall otherwise be unable to
apply such payments to the Settlor's own best interest and advantage, the Trustee,
in the Trustee's sole discretion, may make all or any portion of such payments in
any one or more of the following ways:
(1) directly to the Settlor;
-3-
(2)
(3)
to the legal guardian or duly authorized attorney-m-
fact or agent of the Senior; or
by the Trustee expending the same for the benefit of
the Settlor.
ARTICLE IV
Upon the Settlor's Death
Upon the death of the Settlor during the existence of this Trust, the Trustee shall
divide and distribute the Trust Assets as follows:
(A) The Trustee shall pay the following specific bequests from the principal
held hereunder:
(1)
(2)
(3)
(4)
The stun of Five Hundred Dollars ($500) to FREELAND
CEMETERY ASSOCIATION, Freeland, Pennsylvania.
The sum of Twenty-five Thousand Dollars ($25,000) to
Settlor's nephew, ERIC D. RESTENBERGER (the
"Setdor's Nephew), if he survives Settlor.
The sum of Five Thousand Dollars ($5,000) to Settlor's
friend, CAROL K. SALES, of Camp Hill, Pennsylvania,
if she survives Settlor.
The sum of Five Thousand Dollars ($5,000) to TRINITY
LUTHERAN CHURCH, Camp Hill, Pennsylvania.
(B) The Trustee shall place in Trust A (also herein referred to as the
"GST Exempt Trust") that amount of the principal, if any, that has a value equal
to the amount of the Settlor's available generation skipping tramfer tax exemption
CGST Exemption"), IN TRUST NEVERTHELESS, to be held, administered and
disposed of in accordance with the provisions of ARTICLE V hereof. For
purposes of this ARTICLE, Settlor's "available generation skipping tax
exemption" means an amount equal to the generation skipping transfer tax
exemption provided in Section 2631(a) of the Internal Revenue Code of 1986, as
amended, that has not been allocated by the Settlor or the Executor of Settlor's
estate to any other transfer by the Settlor during her lifetime, following her death
or otherwise.
(C) The Trustee shall place in Trust B (also herein referred to as the
"GST Non-Exempt Trust") such of the Trust Assets as shall not have been
distributed pursuant to the preceding paragraphs (A) and (B), IN TRUST
NEVERTHELESS, to be held, administered and disposed of in accordance with
the provisions of ARTICLE VI hereof.
ARTICLE V
Trust A
(The GST Exempt Trust)
The Trustee shall have, hold, manage, invest and reinvest the assets of Trust A,
collect the income and
(A) If the Settlor's Nephew, ERIC D. RESTENBERGER, survives the
Settlor, then beginning at the Settlor's death, the Trustee shall pay over the net
income of Trust A to the Settlor's Nephew during the Settlor's Nephew's lifetime
in quarterly installments and pay such portions of the principal as, in the sole
discretion of the Trustee, shall be necessary for the Settlor's Nephew's
maintenance, support, medical and nursing care, taking into consideration any
other means readily available for such purposes. The Trustee shall also pay such
portions of the principal of Trust A as, in the sole discretion of the Trustee, shall
be necessary for the education, including college and graduate education, of the
Settlor's Nephew'S children, taking into consideration any other means readily
available for such purposes. None of the principal of the GST Exempt Trust shall
be expended for Settlor's Nephew until after the principal of the GST Non-
Exempt Trust is completely exhausted.
(B) If the Settlor's Nephew survives the Settlor, then the Settlor's
Nephew may by Will making specific reference to this power appoint all or any
portion of the assets of Trust A to or for the benefit of such one or more of the
Settlor's Nephew's issue, in such amounts and proportions, and in such lawful
interest or estates, whether absolutely or in trust, as Settlor's Nephew may appoint
-5-
by such Will; provided, however, that no appointment shall directly or indirectly
benefit Settlor's Nephew, Settlor's Nephew's creditors or the creditors of the
Settlor's Nephew's estate.
(C) Upon the death of the survivor of the Settlor and the Settlor's
Nephew, the Trustee shall distribute the then remaining principal of Trust A not
appointed by Settlor's Nephew under paragraph 03) to the Settlor's Nephew's
issue then living, per stirpes; provided, however, that if any distribution under this
paragraph (C) is to a child of the Settlor's Nephew who has not attained the age of
thirty-five years, such child's share shall be retained by the Trustee as a separate
trust estate, IN TRUST NEVERTHELESS, to be heM, administered and disposed
of in accordance with ARTICLE VII for the benefit of such chiM (the "Retention
Trust"). If the Settlor's Nephew has no issue living at the death of the survivor of
the Settlor and the Settlor's Nephew, then the remaining principal of the GST
Exempt Trust shall be distributed pursuant to ARTICLE VIII hereof.
ARTICLE VI
Trust B
The GST Non-Exempt Trust
The Trustee shall have, hold, manage, invest and reinvest the assets of Trust B,
collect the income and
(A) If the Settlor's Nephew, ERIC D. RESTE~ERGER, survives the
Settlor, then beginning at the Settlor's death, the Trustee shall pay over the net
income of Trust B to the Settlor's Nephew during such Settlor's Nephew's
lifetime in quarterly installments and such portions of the principal as, in the sole
discretion of the Trustee, shall be necessary for the Setflor's Nephew's
maintenance, support, medical and nursing care, taking into consideration any
other means readily available for such purposes.
03) If the Settlor's Nephew survives the Settlor, then the Settlor's
Nephew may by Will making specific reference to this power appoint all or any
portion of the assets of Trust B to or for the benefit of such one or more
persons, corporations, creditors or to the Settlor's Nephew's estate, in such
amounts and proportions, and in such lawful interests or estates, whether
absolutely or in trust, as the Settlor's Nephew may appoint by such Will.
-6-
(C) Upon the death of the survivor of the Settlor and the Settlor's
Nephew, the Trustee shall distribute the then remaining principal of Trust B not
appointed by Settlor's Nephew under paragraph (B), to the Settlor's Nephew's
issue then living, per stirpes; provided, however, that if any distribution under this
paragraph (C) is to a child of the Settlor's Nephew who has not attained the age of
thirty-five years, such child's share shall be retained by the Trustee as a separate
trust estate, IN TRUST NEVERTHELESS, to be held, administered and disposed
of in accordance with ARTICLE VII for the benefit of such child (the "Retention
Trust"). If the Settlor's Nephew has no issue living at the death of the survivor of
the Settlor and the Settlor's Nephew, then the remaining principal of the GST
Non-Exempt Trust shall be distributed pursuant to ARTICLE VIII hereof.
ARTICLE VII
The Retention Trust
The Trustee shall have, hold, manage, invest and reinvest the assets of the
Retention Trust, collect the income and
(A) Until the beneficiary of the Retention Trust (the "Beneficiary")
shall have attained the age of twenty-one years, my Trustee shall from time to
time pay to or for the benefit of the Beneficiary such amounts of the net income
and principal of the Retention Trust as, in the sole discretion of my Trustee,
shall be necessary for the Beneficiary's maintenance, support, medical and
nursing care and education, including college and graduate education, taking
into consideration any other means readily available for such purposes. At the
end of each year any unexpended income shall be added to the principal of the
Retention Trust.
(B) After the Beneficiary shall have attained the age of twenty-one
years, my Trustee shall thereafter pay to the Beneficiary the net income derived
from the Retention Trust in installments not less frequently than quarterly and
such amounts of the principal as, in the sole discretion of my Trustee, shall be
necessary for the Beneficiary's maintenance, support, medical and nursing care
and education, including college and graduate education, taking into
consideration any other means readily available for such purposes.
-7-
(C) If at the time of the creation of the Retention Trust the Beneficiary
shall have then attained the age set forth below or if the Beneficiary shall
thereafter attain that age, upon receipt by the Trustee of a written request from the
Beneficiary, the Trustee shall distribute outright to the Beneficiary the fractional
portion of the then remaining principal of the Retention Trust set forth below:
Age Fractional Share
Twenty-five years
Thirty years
Thirty-five years
One-third
One-half
Balance then remaining
(D) The Beneficiary may by Will making specific reference to this
power appoint all or any portion of the assets of the Retention Trust to or for the
benefit of such one or more the Beneficiary's issue or any issue of the Settlor's
Nephew or any other person, or the Beneficiary's estate, in such amounts and
proportions, and in such lawful interest or estates, whether absolutely or in trust,
as the Beneficiary may appoint by such Will.
(E) If a Beneficiary shall die before f'mal distribution of the assets of
the Retention Trust is made, the then remaining principal and any undistributed
income of the Retention Trust not appointed under paragraph (C) shall be
distributed to the Beneficiary's issue then living, per stirpes. If the Beneficiary
has no issue then living, then to the Settlor's Nephew's issue then living, per
stirpes; provided, however, that if any such Beneficiary is then a Beneficiary of a
Retention Trust hereunder, the share of such Beneficiary shall be added to the
principal of such Retention Trust as if an integral part thereof, to be held,
administered and disposed of in accordance with the terms thereof. If none of the
Settlor's Nephew's issue is living at the termination of the Retention Trust, then
the remaining assets of the Retention Trust shall be distributed in accordance with
ARTICLE VIII hereof.
-8-
ARTICLE VIII
Contingent Distribution
If the Settlor's Nephew and all of the Settlor's Nephew's issue are deceased at the
time for the distribution of any trust estate hereunder following the Settlor's death, the Trustee
shall distribute any assets passing under this ARTICLE in two equal shares, one share to the
FOX CHASE CANCER CENTER, Philadelphia, Pennsylvania, and one share to THE
SALVATION ARMY, Harrisburg Corp, Harrisburg, Pennsylvania.
ARTICLE IX
Perpetuities Provision
Nothing herein is intended to, nor shall it be construed to, postpone the vesting of
any part of the assets of this trust or of any separate trust estate created hereunder for more than
twenty-one years after the death of the survivor of the Settlor, the Settlor's Nephew and the
Settlor's Nephew's issue living at the Settlor's death. At the expiration of such period the assets
of this trust and all of the separate trust estates hereunder shall immediately vest in fee simple
absolute in and be distributed outright to the person or persons then entitled to receive the income
therefi'om, whether in the Trustee's discretion or otherwise.
-9-
ARTICLE X
Spendthrift Provision
No part of the income or principal of the property held under any trust created
hereunder 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 thereof. The
Trustee shall pay over the net income and the principal to the parties herein designated, as their
interests may appear, without regard to any attempted anticipation (except as specifically
provided herein), pledging or assignment by any beneficiary under any trust created hereunder,
and without regard to any claim thereto or attempted levy, attachment, seizure or other process
against said beneficiary.
ARTICLE XI
Trustee Powers
During the continuance of any trust created hereunder, the Trustee shall possess,
among others, the following powers, exercisable without court approval, but in all cases to be
exercised for the best interests of the beneficiaries:
(A) To retain any investments so long as the Trustee may deem it
advisable so to do, including securities owned, issued or underwritten by any
corporate Trustee or any of its affiliates.
(B) To vary investments, when deemed desirable by the Trustee, and to
invest in every kind of property and type of investment, including securities
owned, issued or underwritten by any corporate Trustee or any of its affiliates, or
-10-
as to which such Trustee or its affiliate acts as investment advisor, as the Trustee
shall deem wise.
(C) To exercise any outstanding stock option in effect at the Settlor's
death, and to borrow any necessary funds from any person or institution,
including the Trustee, to mortgage or pledge any or all real or personal property
as the Trustee in the Trustee's sole discretion shall choose without regard for the
dispositive provisions of this Agreement.
(D) In order to affect a division of the principal of any trust or for any
other purpose, including the f'mal distribution of any trust, the Trustee is
authorized to make said divisions or distributions of the personalty and realty
partly or wholly in kind. If such division or distribution is made in kind, said
assets shall be divided or distributed at their respective values on the date or dates
of their division or distribution. In making any division or distribution in kind,
the Trustee shall divide and distribute said assets in a manner that will fairly
allocate any unrealized appreciation among the beneficiaries.
(E) To sell either at public or private sale and upon such terms and
conditions as the Trustee may deem advantageous to any trust, any or all real or
personal estate or interest therein owned by any trust severally or in conjunction
with other persons or acquired by the Trustee (including selling "short" any right,
privilege, option or asset), and to consummate said sale or sales by sufficient
deeds or other instruments to the purchaser or purchasers, conveying a fee simple
title, flee and clear of all trust and without obligation or liability of the purchaser
or purchasers to see to the application of the purchase money or to make inquiry
into the validity of said sale or sales; also, to make, execute, acknowledge and
deliver any and all deeds, assignments, options or other writings which may be
necessary or desirable in carrying out any of the powers conferred upon the
Trustee in this paragraph or elsewhere in this Agreement.
(F) To make leases of real estate for any tenn.
(G) To borrow money from any party, including the Trustee, to pay an
indebtedness of the Settlor or of the Settlor's estate or trust, expenses of
admini.qtration, all estate, inheritance and similar taxes ("Death Taxes") and other
taxes.
(H) To pay, in the Trustee's discretion, without reimbursement, all
costs, Death Taxes or other taxes, expenses and charges in connection with the
-11-
administration of the Settlor's estate or trust, and to pay the funeral expenses and
the expenses of the last illness of the Settlor.
(I) To vote any shares of stock that form a part of any trust and to
otherwise exercise all the powers incident to the ownership of such stock; to
actively manage and operate any incorporated or unincorporated business,
including any joint ventures and partnerships, and to incorporate any such
unincorporated business, with all the rights and powers of any owner thereof.
(I) In the discretion of the Trustee, to unite with other owners of
similar property in carrying out any plans for the reorganization of any
corporation or company whose securities form a part of any trust.
asset.
To assign to and hold in any umst an undivided portion of any
(L) To select, employ and compensate any person, firm or corporation
engaged in rendering investment counsel advice to advise the Trustee in making
investments, managing securities or making decisions concerning the purchase,
retention, sale or other disposition of any part of any trust estate hereunder; and to
select, employ and compensate any attorney or f'u'm of attorneys to render legal
services to the Trustee with respect to any trust estate hereunder.
(M) To divide any trust hereunder which would have a generation
skipping transfer tax inclusion ratio other than one or zero, into two separate
trusts which are fractional shares, known as the "exempt trust" and the
"nonexempt trust". The exempt trust shall be that fractional share of the total trust
fund that has a generation skipping transfer tax inclusion ratio of zero, and the
nonexempt trust shall be the remaining fractional share of the trust, with a
generation skipping transfer tax inclusion ratio of one. The terms and conditions
of the nonexempt trust and the exempt trust will be identical. Any reference to a
trust created under this Agreement, without a further specification or limitation,
shall be deemed to refer to both the exempt trust and the nonexempt trust, in
proportionate amounts, where relevant. The assets of each separate exempt and
nonexempt trust shall be held, administered and invested as separate trusts, and
the Trustee shall maintain adequate accounting and records for both such trusts.
The executor of the Settlor's estate shall indicate on the federal estate tax return
filed for the Settlor's estate that separate trusts will be created (or funded) and
clearly set forth the manner in which the trust is to be severed and the separate
trusts funded.
-12-
ARTICLE XII
Survival Presumptions
Any person who shall have died at the same time as the Settlor or under such
circumstances that it is difficult or impossible to determine who shall have died first, shall be
deemed to have predeceased the Settlor. Any person other than the Settlor who shall have died at
the same time as any then beneficiary of income of a trust created hereunder or under such
circumstances that it is difficult or impossible to determine who shall have died first, shall be
deemed to have predeceased such beneficiary.
ARTICLE XIII
Trustees
(A) The Settlor reserves the right to remove and replace any Trustee
and to fill any vacancy in the office of Trustee during the Settlor's lifetime. If
Settlor should fail or cease to act as Co-Trustee, ALLFIRST TRUST COMPANY
OF PENNSYLVANIA, N.A. shall serve alone as Trustee.
(B) An individual Trustee shall be deemed to have failed to serve as
Trustee hereunder if, among other reasons, the treating physician of such
individual Trustee shall certify in writing that such Trustee possesses permanent
mental or physical incapacities which preclude such Trustee from discharging his
or her duties as Trustee hereunder.
(¢) Any Trustee serving hereunder shall have the right to resign from
such office at any time, with or without cause and without Court approval. No
successor Trustee shall be liable for the actions of the Trustee occurring prior to
the successor Trustee taking office and shall be responsible only for the assets
delivered to such successor Trustee.
-13-
(D) Following the death of the Settlor, the Settlor's Nephew and the
Settlor's Nephew's children who have reached the age of majority, from time to
time, shall be authorized by majority vote to remove any corporate Trustee
serving hereunder for any reason without cause and without court approval, but
must replace such Trustee in the same manner with another corporate Trustee, all
such actions to be taken by written notice to the Trustee, which shall be effecti~/e
without court approval.
(E) All references herein to the "Trustee" shall refer to the originally
named Co-Trustees and to any successor Trustee, as the case may be.
ARTICLE XIV
Additional Trust Provisions
(A) Whenever the Trustee, in the Trustee's sole discretion, determines
that any trust hereunder should be terminated because said trust is too small to
justify its maintenance as a separate trust, the Trustee, without any liability to any
person or remainderman whose interest may be affected thereby and without the
necessity of prior court approval, shall terminate such trust and shall distribute the
assets of the terminated trust outright to the individual or individuals at that time
eligible to receive the income therefrom. If any additions to any such mt are
received after its termination under this ARTICLE, such trust shall be revived and
this provision shall continue to apply to it. The Trustee discretion herein granted
shall in no event be construed as giving any potential distributee of a trust the right
to compel a termination in whole or in part of such trust.
(B) If any beneficiary under any trust hereunder is determined by the
Trustee, in the Tmstee's sole discretion, to be mentally or physically
incapacitated, the Trustee may pay any amount distributable to such beneficiary to
the parent, guardian of the property or estate of such beneficiary, the beneficiary's
attorney-in-fact or to the person caring for such beneficiary.
(C) If an addition is made to any Trust hereunder by will or from
another trust, the Trustee may accept the statement of the fiduciary that the
property delivered to the Trustee constitutes all the property to which the Trustee
is entitled. The Trustee shall have no duty to require the fiduciary to file an
accounting with the Court of his, her or its administration or to inquire into any
-14-
action of the fiduciary, and only shall be responsible for the property that the
Trustee receives.
ARTICLE XV
Custodian
If at any time any individual under the age of twenty-one years shall be entitled to
receive any assets hereunder free of trust, the Trustee shall act as Custodian of such assets for
the benefit of such individual under the Pennsylvania Uniform Transfers to Minors Act.
ARTICLE XVI
Death Taxes
All inheritance, estate and similar taxes becoming due by reason of Senior's
death, including any taxes relating to generation skipping transfers imposed under Chapter 13 of
Subtitle B of the Internal Revenue Code, as amended ("Death Taxes"), whether such Death Taxes
shall be paid by Settlor's Executor or by the Trustee shall be charged to the property passing
under ARTICLE IV(C) and if such Death Taxes exceed the assets passing under ARTICLE
IV(C), then out of other property passing under IV(B).
-15~
ARTICLE XVII
SureW and Compensation of Trustee
The Trustee shall serve without the duty or obligation of f'fling any bond or other
security and shall be entitled to compensation for services in accordance with the standard
schedule of fees in effect when the services are rendered.
ARTICLE XVIII
Revocability
The Settlor may, by instrument in writing delivered to the Trustee, modify, alter
or revoke this Agreemem in whole or in part; provided, however, that the duties, powers,
compensation and liability of the Trustee shall not be changed without the written consent of the
Trustee.
ARTICLE XIX
Trust Matters
(A) This instmmem is being created to provide for the convenient
adminintration of the assets of Daisy B. Restenberger without the necessity of
court supervision during her lifetime and in the event of the Settlor's incapacity or
death. Any person shall deal with the Trustee without the approval of any court,
the Settlor or any beneficiary of any Trust created by this Declaration, and shall
assume that the Trustee has the same power and authority to act as an individual
does in the management of his or her own affairs. Any bank, broker, mutual
fund, life insurance company or other f'mancial institution or any other person who
deals with the Trustee and who is presented with a copy of this page and any other
-16-
page of the Trust shall accept the same as conclusive proof of the terms and
authority granted by these instruments and shall assume that no conflicting
directions or terms are contained in the pages omitted.
(B) In order to facilitate the convenient administration of the Trust,
including the registration and transfer of assets to and from the Trust, the Settlor
or any Trustee shall have the power to execute a Certificate of Trust describing
any trust matter, including but not limited to a description of the trust terms,
certification of any pages of this Trust, the administrative powers of the Trustee
and the identity of any current Trustee. Any person who receives an original or
photocopy of said Certificate of Trust shall be held harmless from relying on the
same, and shall not be obligated to inquire about the terms of the Trust or
maintain a copy of the Trust. The Trustee shall have the power to indemnify and
hold harmless any financial institution or other third person for their good faith
reliance upon the information contained in the Certificate of Trust.
ARTICLE XX
Situs
This Agreement and any trust created hereunder shall be governed by the laws of
Pennsylvania and shall have its sims in Cumberland County, Pennsylvania.
-17-
IN WITNESS WHEREOF, Daisy B. Restenberger, as Settlor and Co-Trustee, has
hereunto affixed her hand and seal and ALLFIRST TRUST COMPANY OF PENNSYLVANIA,
N.A., as Co-Trustee, has caused this First Amendment to and Restatement of Agreement of
Trust to be executed by its duly authorized officer this ~ ~ day of (~c67xc~TLC'~ ,
2000.
WITNESS:
SETTLOR and CO-TRUSTEE:
"~4'~Daisy BFRestenber~r
ATTEST:
(Asst.) Secretary
CO-TRUSTEE:
ALI.FIRST TRUST COMPANY OF
-18-
CASH:
Allfirst Checking Account #10651985
AllHxst Savings Account #8700¢910701583
$500,000. U.S. Treasury Bill, due 12/28/00
$100,000. U.S. Treasury 4.875% Note, due 03/31/01
$10,307.82 Allftrst Ban~ Certificate of Deposit, 6.060%,
due 06/10/01
$ 90,000.
$240,000.
U. S. Treasury Bill, due 01/18/2001
U. S. Trea~/Bill, due 02/15/2001
$36,000.00
0,ooo.oo
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF --~(~.,~--/~,-' ~w ,4'
SS:
On this ~zd~_ day of c~.e~.,.eo_-t~ , 2000, before me, a Notary
Public, the undersigned officer, personally appe~ DAISY B. RESTENBERGER, known to me
(or satisfactorily proven) to be the person whose name are subscribed to the within Agreement,
and acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
yCoPublic
remission Expires:
(SEAL)
COUNTY OF '~-~~-~' :
~ ~ ~ , ~, before me, ~e undersigned
h~elf/herself to be ~e ~/~ of ~LF~T TRUST
COMPANY
OF PENNSYLVANIA,
N.A., and that he/she, as such
, being authorized to do so, executed the foregoing
instrument for the purposes therein contained by signing the name of the corporation by
himself/herself as ~-~ FP
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
~{~~Notary Public
My Commission Expires:
S Notarial Seal .
I My Commission Exvt~
LMemoer' Pennsylvania:,scoctation ol Notane=
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Will No.
To the Register:
Daisy B. Restenberger
January 18, 2002
00191 of 2002 Admin. No.
I certify that notice of beneficial interest 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
May 29, 2002.
Name
Mr. Eric Restenberger
54 Taylor Boulevard
Harrisburg, PA 17103
Allfirst Trust Company of Pennsylvania, NA
Surviving Co-Trustee of"The Daisy B. Restenberger Revocable Trust"
213 Market Street, P. O. Box 2961
Harrisburg, PA 17105
Attention: Ruth Ann McMillen, Trust Officer
Notice has now been given to all persons entitled thereto under Rule 5.6(a).
Date:
May 29, 2002 Signature:
~:'~ Name:
Address:
Telephone:
Capacity:
X
Tre
Rhoads & Sinon LLP
1 South Market Square, 12th Floor
PO Box 1146
Harrisburg, PA 17108-1146
(717) 233-5731
Personal Representative
Counsel for Personal Representative
431962.1
REV-1500 EX + (6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV- 1500 I OFFICIAL USE ONLY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
COUNTY CODE YEAR
NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
RESTENBERGER DAISY B 207-22 0398
DECE- -
DENT DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE
01/18/2002 [ 03/26/1914 WITH THE REGISTER OF WILLS
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL SOCIAL SECURITY NUMBER
CHECK
APPRO-
PRIATE
BLOCKS
COR-
RE-
SPON
DENT
RECA-
PITULA-
TION
TAX
COMPU-
TATION
NAME
RUTH At,TN McMILLEN, ASST. VP & TO
FIRM NAME(If Applicable)
ALLFIRST TRUST
i ~] 3. Remainder Return
1. Original Return 2. Supplemental Return (date of death prior to 12-13-82)
4. Limited Estate 4a. Future Inleresl Compromise
(date of death after 12-12-82) 5. Federal Estate Tax Return Required
6. Oecedenl Died Testate 7, Decedent Maintained a Living Trust
(Attach copy of Wi{I) (Attach a copy of Trust) i 8. Total Number of Safe Deposit Boxes
9. Litigation Proceeds Received 10, Spousal Poverty Credit (date of death between
12-31-91 and 1-1-95) B 1 1. Election to tax under Sec. 9113(A)
(Attach Sch O)
COMPLE I k MAILING ADDRESS
213 MARKET STREET
HARRISBURG, PA 17101-2127
TELEPHONE NUMBER
717-255-2109
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Coqx)ration, Padnership or Sole-Propdetomhip (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal
Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F)
U Separate Billing Requested (6)
7. Inter-Vivos Transfers & Miscellaneous
Non-Probate Property (Schedule G or L)
(7)
198,000.00;
441,247.3b~'
0.00
0.00
142,263.36
0.00
1,121,192.54
OFFICIAL USE ONLY
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/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)
(8)
79,230.36
3,734.53
(11)
(12)
(13)
1,902,703.20
82 964.89
1,819 738.31
5 500.00
(14) 1,814,238.31
SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2) 0. 0 0 x .0 0 0 (15)
16. Amountof Line 14 taxable at lineal rate 0. 00 X .0 0 . 045 (16)
17. Amount of Line 14 taxable at sibling rate 0.00 x. 12 (17)
18. Amount of Line 14 taxable at collateral rale i, 8 14, 2 3 8 . 3 '1 X .15 (18)
19. Tax Due
0.00
0.00
0.00
272,135.75
~ [ (~9) 272,135.75
'i!! ~:B~0 RE ~@ ~N~W~ AEE O~'~STiONS:ON PAGE 2AN DR ECH ECK MATH<b:
0 PA 1500 1 Nl[: 29755 Copyright 2000 (;reatland/Nelco LP - ,Corms Software OnJy
Estate of DAISY B RESTENBERGER 207-22-0398
Name
Address
Tax ID
Executors (Page 1)
ALLFIRST TRUST COMPANY of PA, N.A.
213 MARKET STREET
MAIL CODE 001-02-05
HARRISBURG, PA 17101-2127
52-2206238
PA REV-1500 EX (6-00)
Decedent's Complete Address:
STREET ADDRESS
Page 2
3020 MARKET STREET
CUMBERLAND
CITY
CAMP HILL
Tax Payments and Credits:
STATE
PA
ZIP
17011-2109
Tax Due (Page 1 Line 19)
Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Interest/Penalty if applicable
D. Interest
E. Penalty
0.00
247,000.00
13,000.00
0.00
0.00
Total Credits (A + B + C) (2)
Total Interest/Penalty (D + E) (3)
(1) 272,135.75
260,000.00
0.00
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page I Line 20 to request a refund (4) 0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 12,13.5.7 5
A. Enter the interest on the tax due. (5A) 0.0 0
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 12,13 5.75
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;
b. retain the right to designate who shall use the property transferred or its income; .................
c. retain a reversionary interest or ...... . .....
d. receive the promise for life of either payments, benefits or care? ..............................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ..
4 Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILF IT AS PART OF THE RETURN.
Under penalties of perj. ury I dec are that I have exam ned th s return including accompanying schedules and statements, and to the best of my
knowledge and behef ~t is'true correct and complete. Dec arat o,R of preparer other than the personal representative is based on information of
which preparer has a~y knowledge. .//
SIGNATURE OF PERSON RESPONSIBLE FOR FILING
ADDRESS ~ 213 MARKET STREET
HARRISBURG, PA 17101-2127
SIGNATURE OF PREPARER OTHE~-T4flA, I~REPRESENTATIVE,~
13321 MIDLOTHIAN TURNPIKE SUITE E
DATE
10/16/2002
MIDLOTHIAN, VA
[72 P.S. § 9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate is imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. § 9116 (a) (1.1) (ii)].
The statute does not exemm a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. 69116(a)(1.2)1.
The tax rale imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72. P.S. § 9t 16(1.2) [72 PS. %9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% 172 P.S. § 9116(a)(t .3)]. A sibling is defined, under Section 9102. as an individual
who has at least one parent in common with the decedent, whether by blood or adoption.
0 PA15002 NTF 29756 Copyright 2000 Greatland/Nelco LP - Forms Software Only
REV-1502 EX -~ (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF FILE NUMBER
DAISY B RESTENBERGER 21-02-00191
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the
price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, beth having
reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NO.
DESCRIPTION
3020 MARKET STREET
BORO OF CAMP HILL, PA
TWO STORY DWELLING IN
CUMBERLA/q'D COUNTY - MORE FULLY
DESCRIBED IN DEED DATED
12/01/1983 RECORDED IN BOOK
M-30 PAGE 134
INCLUDED AT APPRAISED VALUE.
COPY OF THE APPRAISAL IS
ENCLOSED
VALUE AT DATE
OF DEATH
198,000.00
TOTAL (Also enler on line 1 Recapitulation) $ ii 9~, 000 . O0
(If more space is needed, insert addilional sheets of the same size)
9 PA15021 NTF ~0{~7~
REV-1503 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF FILE NUMBER
DAISY B RESTENBERGER 21-02-00191
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NO. DESCRIPTION OF DEATH
11.
12,955 Shares
FLEETBOSTON FINL CORP
CUSIP: 339030108
441,247.30
TOTAl_ (Also enter on line 2, Recapl~ulahon) .$
(If ,nore space is needed, insed additional sheets of the same size)
9 PA15031 NIF 10872
REV-1508 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
DAISY B RESTENBERGER 21-02-00191
Include proceeds of litigation & date proceeds were received by the estate, al~ prop. jointly-owned with right of survlvorshi ) must be disclosed on Sch. F.
ITEM
NO.
11.
2
3
4
5
6
7
8
9
1978 VOLVO
INCLUDED AT BLUE-BOOK VALUE.
DESCRIPTION
ALLFIRST FINANCIAL CENTER N.A.
CUSIP: 007138500
Interest accrued to 01/18/2002
CHECKING ACCOUNT #0071385002
BALANCE AT DATE OF DEATH
CASH FOUND IN DECEDENT'S HOME
COUNTRY MEADOWS ASSOCIATES
RESIDENT REFUND
FURNISHINGS AT 3020 MARKET
STREET
DECEDENT - INCLUDED AT
APPRAISED VALUE. COPY OF THE
APPRAISAL IS ENCLOSED
HOUSEHOLD FURNISHINGS
PERSONAL ITEMS OWNED BY
DECEDENT - INCLUDED AT
APPRAISED VALUE. COPY OF THE
APPRAISAL IS ENCLOSED
INTERNAL REVENUE SERVICE -
2001 FEDER3~L PERSONAL INCOME
TAX REFUND
KRUGERAND GOLD COINS
INCLUDED AT SALES PRICE
PA DEPARTMENT OF REVENUE
2001 PERSONAL INCOME TAX
REFUND
___ ~T_o~t__al f~rom continuation pages
(if more space is needed, insert additional sheets of the same size)
9 PA15081 N',~ lo~;zr~
VALUE AT
DATE OF DEATH
1,805.00
14,408.75
1.95
27,178.50
229.17
33,531.00
436.00
7,257.00
54,036.00
181.00
3,198.99
..... _T _OI'_AL.(AI_so~? ~te~r on~li?._e_ 5, Re~c~pit~uJ!aio_?)
142,263.36
Estate of: DAISY B RESTENBERGER
Item
No.
Description
10 SALAZAR #4 EARLY VAC.
FORFEITURE
11 SILVER COINS
INCLUDED AT SALES PRICE
12 STATE EMPLOYEE'S RETIREMENT
SYSTEM PENSION BENEFITS FOR
JAN, FEB, AND FULRCH
13 SWISS FRANCS
INCLUDED AT SALES PRICE
14 TRAVELERS CHECKS
TRAVELERS CHECKS FOLrND IN
DECEDENT'S HOME
AMERICAN EXPRESS $600.00
BB&T CO. $500.00
Schedule E (Page 2)
Value at Date
of Death
495 00
384 75
969 24
250 00
1,100.00
Total (Carry forward to main schedule) 3, ] 9[~.99
REV-1510 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF FILE NUMBER
DAISY B RESTENBERGER 21-02-00191
This schedule must be completed and flied if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY % OF
INCLUDE NAME OF THE TRANSFEREE, THEIR
ITEM RELATIONSHIP TO DECD & DATE OF TRANSFER DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NO. ATTACH COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE)
1. DURING HER LIFETIME, DECEDENT
TPJLNSFERRED CERTAIN ASSETS TO
THE DAISY RESTENBERGER
REVOCABLE TRUST UNDER
AGREEMENT DATED 9/7/1982.
DECEDENT'S ESTATE POURS OVER
TO THIS TRUST. A COPY OF THE
TRUST INSTRUMENT IS
ATTACHED. FOLLOWING IS A
LISTING OF THE ASSETS IN THE
TRUST AT DECEDENT'S DEATH:
L 158,677.69 Shares
ARK MONEY MARKET PORTFOLIO ~
CUSIP: 040711400 158,677.69 100.000 0.00 158,677.69
~ 11,052.76 Shares
ARK MONEY MARKET PORTFOLIO
CUSIP: 040711400 11,052.76 100.000 0.00 11,052.76
Dividend accrued on 01/18/2002 127.98 100.000 127.98
~ 100,000 Par
UNITED STATES TREASURY BILL
DTD 01/01/2002 MAT 07/11/2002
CUSIP: 912795KR1 99,209.75, 100.000 0.00 99,209.75
[ 150,000 Par
UNITED STATES TREASURY BILL
DTD 11/08/2001 MAT 05/09/2002
CUSIP: 912795JT9 149,271.60 100.000 0.00' 149,271.60
~ 100,000 Par
UNITED STATES TREASURY NOTE
DTD 12/31/2001 MAT 12/31/2003
@ 3.25%
CUSIP: 9128277H9 100,718.75 100.000 0.00 100,718.75
Interest accrued to 01/18/2002 161.60 100.000 161.60
Total from continuation pages .......... ~71, 9~...~
TOTAL (Also enter on line 7 Recapitulation) $ ] ] Il , I 92 54
g PA15101 ~r~: ~0s77 (If more space is needed, insert additional sheets of the same size)
Schedule G (Page 2)
Estate of: DAISY B RESTENBERGER
Item
No. Description
100,000 Par
UNITED STATES TREASURY BILL
DTD 12/13/2001 MAT 06/13/2001
CUSIP: 912795JY8
100,000 Par
UNITED STATES TREAS. BILL
DTD: 08/16/2001 MAT:
02/14/2002
CUSIP: 912795JG7
100,000 Par
UNITED STATES TREASURY BILL
DTD 10/11/2001 MAT 04/11/2002
CUSIP: 912795JP7
100,000 Par
UNITED STATES TREASURY BILL
DTD 09/20/2001 MAT 03/21/2002
CUSIP: 912795JL6
10
100,000 Par
UNITED STATES TREASURY NOTE
DTD 10/31/2001 MAT 10/31/2003
@2.75%
CUSIP: 9128277E6
11
Interest accrued to 01/18/2002
50,000 Par
UNITED STATES TREASURY NOTE
DTD 03/30/2001 MAT 06/30/2003
@ 3.875%
CUSIP: 9128276Z0
12
Interest accrued to 01/18/2002
50,000 Par
UNITED STATES TRESURY NOTE
DTD 08/31/2001 MAT 08/31/2003
@3.625%
CUSIP: 9128277C0
Interest accrued to 01/18/2002
DOD Value
of Asset % Int.
99,349.05 100.000
99,884.10 100.000
99,639.15 100.000
99,733.90 100.000
100,093.75 100.000
600.14 100.000
51,046.88 100.000
96.34 100.000
50,828.13 100.000
700.97 100.000
Exclusion
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Taxable
Value
99,349.05
99,884.10
99,639.15
99,733.90
100,093.75
600.14
51,046.88
96.34
50,828.13
700.97
Total (Car]~}; forward to main schedule) 601,972.4]
EV-1511EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
DAISY B RESTENBERGER 21-02-00191
Debts of decedent must be reported on Schedule I.
ITEM
NO.
FUNERALEXPENSES:
HAZLETON MEMORIAL COMPANY
LETTERING ON
DESCRIPTION
DECEDENT'S STONE
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s) A'r,T,FTRST TRUST CO OF PA NA
Social Security Number(s)/EIN No. of Personal Representative(s) 522-20-6238
Street Address 213 MA_P.~T STRE~.T
CityHARRI SBURG State PA
Year(s) Commission Paid:
Attorney Fees RHOADS & SINON LLP.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
CALDER DOOR AND SPECIALTY CO
REPAIRS TO GARAGE DOOR AT 3020
MARKET STREET
COMCAST CABLE
UTILITY EXPENSE
State Zip
Zip l7101
AMOUNT
81.00
36,130.21
37,000.00
276.00
116.43
0.88
Total from continuation pages 5,625.84
................... TOy_A_t: (--Also ent_e_r ?_3 li,_/e_9,- RecLql)_it_ulati_o,_]) _S .... _7. 9, 2 3 O . 3 (;
(If more space is needed, insert additional sheets of the same size)
9 PA15111 NTF 10878
Schedule H part 2 (Page 2)
Estate of: DAISY B RESTENBERGER
Item
No. Description
Amount
CUMBERLAND LAW JOURNAL
COST OF ADVERTISING AND PROOF
OF PUBLICATION
~iARRISBURG LOCKSMITH SERVICE
REKEYED LOCKS AND OPENED
LOCKED CABINETS AT 3020
MARKET STREET
HOBBIE AUCTIONEERS
APPRAISAL FEE ON HOUSEHOLD
EFFECTS
6 KENNETH KENDROT
TRASH REMOVAL
PA AMERICAN WATER COMPANY
UTILITY EXPENSE
PATRIOT NEWS CO
COST OF ADVERTISING AND PROOF
OF PUBLICATION
9 PP&L
UTILITY EXPENSE
10 REGISTER OF WILLS
THREE SHORT CERTIFICATES
11 RESERVE FOR ACCOUNTING FILING
COSTS
12 RHOADS & SINON, LLP
OUT OF POCKET EXPENSES
13
RHOADS & SINON, LLP
RESERVED FOR FINAL EXPENSES
14
ROBERT JONES AND ASSOCIATES
APPRAISAL FEE FOR 3020 MARKET
STTEET
15 ROTO ROUTER PLUMBING
PLUMBING EXPENSE
16
SEABURY & SMITH, INC.
LIABILITY INSURANCE
FLARKET STREET
3020
75.00
539.31
275.00
40.00
191.71
142.99
189.01
9.00
1,500.00
393.28
250.00
475.00
145.00
308 . 14
Total (Carry forward to main schedule) 4,533.4.~
Schedule H part 2 (Page 3)
Estate of: DAISY B RESTENBERGER
Item
No. Description
17 SHIPLEY ENERGY
HEATING FUEL EXPENSE
18
THOMSON - FAST-TAX
PREPARATION OF 2001 INCOME TAX
RETURNS
19 TRAVELERS REMITTANCE CENTER
AUTO INSURANCE PREMIUMS
20 VERIZON
UTILITY EXPENSE
21 VITAL RECORDS
THREE DEATH CERTIFICATES
22 YORK WASTE DISPOSAL
UTILITY EXPENSE
Amount
338.35
400.00
152.00
66.55
9.00
126.50
'ibta] (Carry forward to main schedule) 1,092.~0
REV-1512 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF FI LE NUMB ER
DAISY B RESTENBERGER 21-02-00191
Include unreimbursed medical expenses.
ITEM
NO. DESCRIPTION AMOUNT
10
11
12
13
ALLFIRST TRUST COMPANY
TRUSTEE'S FEE TO DATE OF DEATH
BORO OF CAMP HILL
UTILITY EXPENSE
COMCAST CABLE
UTILITY EXPENSE
HAZLETON MEMORIAL COMPANY
LETTERING FOR BROTHER'S STONE
LIFELINE
BALANCE DUE AT DEATH
MICHAEL W. HARLING
TAX COLLECTOR PERSONAL
TAXES AND REAL PROPERTY TAXES
ON 3020 MARKET STREET
PA AMERICAN WATER COMPANY
UTILITY EXPENSE
PP&L
UTILITY EXPENSE
RHOADS & SINON, LLP
BALANCE DUE ON ATTORNEY FEES
STATE EMPLOYEE'S RETIREMENT
SYSTEM - REFUATD ON OVERPAYMENT
OF PENSION BENEFITS 1/9/02 -
3/20/02
TRAVELERS REMITTANCE CENTER
AUTO INSUR3LNCE PREMIUMS
VERIZON
UTILITY EXPENSE
WEST SHORE FAMILY PRACTICE
MEDICAL EXPENSES OWED AT DEATH
Total from continuation pages
TOTAL (Also enter o ~ line 10 Recapitulation)
g PA15121 Nu: ~oa74
(1! more space is needed, insed additional shee[s of the same size)
Copyright 1999 Grea~and/Nelc~) [ P Forms Software Only
533.70
198.00
108.75
81.00
158.00
1,104.27
178.30
157.81
33.90
775.39
211.34
57.75
75.48
60 . 84
$ 3_~ 734 . 53_
Schedule I (Page 2)
Estate of: DAISY B RESTEN-BERGER
Item
No. Description
14 YORK WASTE DISPOSAL
UTILITY EXPENSE
Amount
60 . 84
Total (Carry forward to main schedule) 60.84
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF FILE NUMBER
DAISY B RESTENBERGER 21-02-00191
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I
1 1.
II
1.
1 1.
TAXABLEDISTRIBUTIONS[includeoutrights~usaldistributions, and
transfersunderS~.9116(a)(1.2)]
DAISY B RESTENBERGER GST
EXEMPT TRUST FBO ERIC
RESTENBERGER
)AISY B. RESTENBERGER GST
YON-EXEMPT TRUST FBO ERIC
{ESTENBERGER
.~/O ALLFIRST TRUST CO of PA,
~A
.>13 MARKET STREET
{ARRISBURG, PA 17101-2127
total
from continuation pages
Trust
Trust
1,100,000.00
221,476.23
65,772.00
ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLEANDGOVERNMENTALDtSTRIBUTIONS
~ASH BEQUEST TO - TRINITY
5UTHERAN CHURCH
200 CHESTNUT STREET
~AMP HILL, PA 17001
Total from continuation pages
TOTAL OF PART II -- ENTER TOTAL NON-TAXABLE DISTRIBS. ONLINE 13 OFREV-1500COVERSHEE~
5,000.00
500.00
$ 5,500.00
(If more sl)ace is needed, insed additional shoots of tile same size)
0 PA15131 NT~ 33293 Copyriuht 2000 ('~reatland/Neico Lp - ¢-orr:q$ Softwa re Ordy
Schedule J part 1 (Page 2
Estate of: DAISY B RESTENBERGER
Item
No. Description
Relation
Amount
CAROL K. SALES
1719 HEATHER HEIGHTS
CRESENT, PA 15046
DRIVE
Cash Bequests: 5,000.00
None
5,000.00
ERIC D. RESTENBERGER
54 TAYLOR BLVD.
HARRISBURG, PA 17103
Cash Bequests: 25,000.00
HOUSEHOLD FURNISHINGS
Inventory Value: 436.00
FURNISHINGS AT 3020 MARKET
STREET
Inventory Value: 33,531.00
1978 VOLVO
Inventory Value: 1,805.00
Nephew
60,772.00
Total (Carry forward to main schedule) 0.00
Schedule J part 2 B (Page 2)
Estate of: DAISY B RESTENBERGER
Item
No. Description
Amount
FREELAND CEMETERY ASSOCIATION
C/O WALTER AND LEONA McCLELLAN
625 FRONT STREET
FREELAND, VA 18224
500.00
Total (Carry forward to main schedule) 0.00
his is to ccrti£y that this is a truc cotw of thc record which is on flit in the Pe,msyl vqa Division of Vital Records i. accordance
with Act 66, ILL 304, approved by thc( rural Assembly, June 29, 1953. '~
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Robert S. (ZJm4nerman, Jr., MPH
Secretary of Health
1952096
No.
Charles Hardester
State Registrar
MAT 0 8 ZOOZ
Date
/~-~ H~05.~ ~. ~m~ COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH o VITAL RECORDS
~"~"' CERTIFICATE OF DEATH 0 0 3 6 71
~" (Coroner)
PERMANENT
I ,. Patsy Restenber ~r SEX ~SECURI~NUMeER O~E~DE~H{M~ Day
' ~E( ..... ) ' U"~ ....... U ...... ' OAT g ~zFemale ~3. 207-22-0398 4 January 18.' 2002
' ff / ~ Cumberland I Cam~ H~1 ] ~n~n ....... ' ~CE~.,~,.~ ]~CE.~.,~..~
: ' ' ' ........ ~n ' ' ' ,'~
I ~ 3020 ~ket S ~t bc~u.t ... s,.,. nsylv~a _ ~ -
~ ~ Hill, Pa. 17011 ~:~
~ ,s. D~lel A Resten~rger ~OmE"'S"AU~(F~.~*.M~) RI i~ --7' = '"'~ -~
~ ~-.mo~o.o,s~smo. '~EOFOS~S,T,O. ~0.. Taylor Blvd., Ha~isburg, Pa. 17103
~ ~ SlG~URE~FUNE~CEL~E~p~5 ........... ' 121c. -- ~, P . 8224
~ ~ // ~ ...... ~.~ ...... ~uu. IL~EN~ NUMBER . ........... ITM
~ ........ ~~ A. -~,s. January 18 2002 I v.,
..... ' At~~.~¢,~vas ular Disea . ~ ~~ Valvular
·. ~ - , · ~ .... *. · ,.~p.~.,.~.~o~....(.).~..~...,.~.. .......................... ~ =~'- ~. January 18~ 2002
......... ,.,~. ' , ',be,l e date .adp ...... ddu, o,h ..... (' '"" ~ 6375 Basehore Road Suite ~1
" "ESISt~"'SSIGNATUnEANONUMBE. ~' "- - / ~' Mechanicsburg, Pa. 17050
STATE OF PENNSYLVANIA
COUNTY OF CUMBERLAND
estate of RESTENBERGER DAISY B
(L~ST, ~'±~S'±',
in said county, deceased, to
SHORT CERTIFICATE
MARY C. LEWIS
Register for the Probate of Wills and Granting
Letters of Administration &c. in and for said
County of CUMBERLAND do hereby certify that on
the llth day of April A.D.,
Two Thousand and Two,
Letters TESTAMENTARY
in common form were granted by the Register of
said County, on the
, late of CAMP HILL BOROUGH
ALLFIRST TRUST CO OF PA N.A.
and that same has not since been revoked.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of said office at CARLISLE, PENNSYLVANIA, this llth day of June
A.D., Two Thousand and Two.
File No.
PA File No.
Date of Death
s.s. #
2002-00191
21-02-0191
1/18/2002
207-22-0398
Register
NOT VALID WITHOUT ORIGINAL SIGNATURE AND IMPRESSED SEAL
LAST WILL AND TESTAMENT
OF
DAISY B. RESTENBERGER
I, DAISY B. RESTENBERGER, of Camp Hill, Cumberland
County, 'Pennsylvania, being of sound and disposing mind and
memory, do make, publish and declare this ko be my Las~~ Will and
TesYament, hereby revoking all Wills and Codicils by me at any
time previously made.
1. TANGIBLE PERSONAL PROPERTY. I give a.~ bequeath
ali cf n-? b~r~usehold furniture and furnishlncs autom?hiles,
mozc.~ ve~i.cles, books, pictures, jewelry, ckir~a, crys%a!,
aoP!~ ~ silverware, wearing apparel, articles of household or
personal use or adornment, collections, arzwork, %ogezhez wi%h all
policies cf insurance thereon, ~o my nephew, ERIC D. ?ESTENSERGER,
of Harrish. urc, Pennsylvania, if he survives me. If
RESTENBERGER does not survive me, such articles shall be sold and
the proceeds thereof shall pass as a part of my residuary esz. ate.
2. RESIDUE. I give, devise and bequeath all the rest
and residue of my property, real, personal and mixed, not disposed
of in the preceding portions of this Will, including all property
over which I hold a power of appointment iwhich powers of
appointment I hereby exercise in favor of my estate}, to the 5hen
trustee of "The Daisy B. Restenberger Revocable Truss" created by
a trust agreement dated September 7, 1982, ani amended and
restated as of the same date as this Will, beuween me as Settlor
and Co-Trustee, and A!lfirst Truss Company of Pennsv!vania, N.A.,
as Co-Trustee.
3. SPENDTHRIFT PROVISION. No interes~ an income or
principal of my estate shall be subject to atta.~__=_._, levy or
seizure by any creditor, spouse, assignee or trusuee or receiver
in bankruptcy of any beneficiary of my estate or rf any trust
created hereunder prior to the beneflciary's acu--=' -eceip~
thereof. My Executor shall pay over nhe net J .... = and the
principal to the beneficiaries herein designated. ~s nheir
interests may appear, without regard ~o any atte~-?ue! anticipation
(except as may be specifically provided herein), ~le!ging or
assignment by any beneficiary of my es%ate and ~_~~,~ regard to
Page 2 of 7
any claim thereto or attempted levy, attachment, seizure or other
process against said beneficiary.
SURVIVAL PRESUMPTIONS. Any person, who shall have
died at the same time as I or under such circumstances that it is
difficult or impossible to determine who shall have died first,
shall be deemed to have predeceased me.
5. FIDUCIARY POWERS. In the settlement of my estate,
my Executor shall possess, among others, the following powers,
exercisable without prior cour~ approval, but in all cases to be
exercised for nhe best interests of the beneficiaries:
(a) To retain any investments I may have at my
death so long as my Executor may deem it advisable to my
estate so to do, including securities owned, issued or
underwritten by any corporate Executor or any of its
affiliates.
{b) To vary investments, when deemed desirable by
my ~Executor, and to invest in every kind of property and
type of investment, including securities owned, issued
or underwritten by any corporate Executor or any of its
affiliates, or as to which my corporate Executor or any
of its affiliates are investment advisors, as my
Executor shall deem wise.
(c) In order to effect a division of the principal
of my estate or for any other purpose, including any
final distribution of my estate, my Executor is
authorized to make said divisions or distributions of
the personalty and realty partly or wholly in kind. If
such division or distribution is made in kind, said
assets shall be divided or distributed at their
respective values on 'the date or dates of their division
Page 3 of 7
or distribution. In making any division or distribution
in kind, my Executor shall divide or distribute said
assets in a manner which will fairly allocate any
unrealized appreciation among the beneficiaries.
(d) To sell either at public or private sale and
upon such terms and conditions as my Executor may deem
advantageous to my estate, any or all real or personal
estate or interest therein owned by my estate severally
or in conjunction with other persons or acquired after
my death by my Executor, and to consummate said sale or
sales by sufficient deeds or other instruments to the
purchaser or purchasers, conveying a fee simple title,
free and clear of all trust and without obligation or
liability of the purchaser or purchasers to see to the
application of the purchase money or to make inquiry
into the validity of said sale or sales; also, to make,
execute, acknowledge and deliver any and all deeds,
assignments, options or other writings which may be
necessary or desirable in carrying out any of the powers
conferred upon my Executor in this paragraph or
elsewhere in this Will.
(e) To mortgage real estate and to make leases of
real estate for any term.
(f) To borrow money from any party, including my
Executor, to pay indebtedness of mine or of my estate,
expenses of administration, Death Taxes or other taxes.
(g) To pay all costs, expenses, legally
enforceable debts, funeral expenses and charges in
connection with the administration of my estate.
(h) To vote any shares of stock that form a part
of my estate and to otherwise exercise all the powers
incident to the ownership of such stock and to actively
manage and operate any incorporated or unincorporated
business, including any joint ventures and partnerships,
and to incorporate any such unincorporated business,
with all the rights and powers of any owner thereof.
Page 4 of 7
(i) In the discretion of my Executor, to unite
with other owners of similar property in carrying out
any plans for the reorganization of any corporation or
company whose securities form a part of my estate.
(j) To assign to and hold in my estate an
undivided portion of any asset.
(k) To hold investments in the name of a nominee.
(1) To compromise controversies.
(m) To disclaim, in whole or in part, any and all
interests in property owned by me at the time of my
death, including those passing to me by Will, intestacy,
contract, joint ownership, operation of law or
otherwise.
(n) To designate one or more persons or a
corporation to act as ancillary fiduciary in any
jurisdicSion in which ancillary administration may be
necessary, such ancillary fiduciary to serve without
bond or security and to have all powers, authorities and
discretions conferred hereunder.
(o) To employ and compensate from income or
principal, in the discretion of my Executor, investmentm:~.
an~ legal counsel, accountants, brokers and other
specialists, and, whenever there shall.be~..no~¢.orpora._t_e:.r~
Executor in office, a corporate custodian, and to
delegate to investment counsel di~scretion._.wi_~th~.~.espeg~-~
to the investment and reinvestment of any or all.of the
assets held hereunder. ':'.+ -.:a~ :~<_-.~ b~ ~"'~:-
6. T~ CLAUSE. Ail inh-~%i~a'~de~ estate and similar
taxes becoming due by reason of my death ("Death Taxes ,
such Death Taxes shall be payable by my estate or by any recipient
of any property, shall be paid by my Executor out of the property
Page 5 of 7 ~.
passing under ITEM 2 of this Will as an expense and cost of
administration of my estate and allocated as provided in the Trust
referenced in ITEM 2. My Executor shall have no duty or
obligation to obtain reimbursement for any Death Taxes paid by my
Executor, even though paid with respect to proceeds of insurance
or other property not passing under this Will.
7. CUSTODIAN OF ESTATES. If at any time any
individual under the age of twenty-one shall be entitled to
receive any assets free of trust by reason of my death, whether
payable hereunder, by operation of law, contract or otherwise, I
appoint my Executor as Custodian for such individual under the
Pennsylvania Uniform Transfers to Minors Act.
8. EXECUTOR APPOINTMENT. I hereby app0in_t __ALLFIRST-~[]
Pennsylvania, as Executor of this Will.~ A!i~ refg~~~~~
Executor shall qualify and serve without the duty or obligation of
filing any bond or other security. Any corporate fiduciary shall
be entitled to compensation for services in accordance with the
Page 6 of 7
standard schedule of fees in effect when the services are
rendered.
IN WITNESS WHEREOF, I have set my hand and seal to this,
my Last Will and Testament, consisting of this and the preceding
six (6) pages, this 7 f~ _ day of ~.~~ , 2000.
~Dai sy~ ~e~ ~nbergerj- (SEAL)
We, the undersigned, hereby certify that the foregoing
Will was signed, sealed, published and declared by the above-named
Testatrix as and for her Last Will and Testament, in the presence
of us, who, at her request and in her 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 Testatrix was of sound and disposing
mind and memory.
Page 7 of 7
: SS:
:
-'~-~~/~/~/, ~/'~~_~, the Testatrix ..'~d the Witnesses,
respectively, whose names are signed to the foregoing instrument,
having been sworn, do hereby declare to the undersigned officer
that the Testatrix, in the presence of the Witnesses, signed said
instrument as her Last Will and Testament, that she signed
voluntarily, that each of the Witnesses, in the presence of the
Testatrix and of each other, signed said Will as a Witness and that
to the best of ~he knowledge of each Witness, the Testatrix was at
the time of sound mind and under no constraint or undue influence.
~ a i~/~R~ "~~
~i~s
FIRST AMENDMENT TO AND RESTATEMENT
OF
AGREEMENT OF TRUST DATED SEPTEMBER 7, 1982,
BY
DAISY B. RESTENBERGER, SETTLOR AND CO-TRUSTEE,
DAUPHIN DEPOSIT BANK,
NOW ALLFIRST TRUST COMPANY OF PENNSYLVANIA, N.A., CO-TRUSTEE
"The Daisy B. Restenber~er Revocable Trust"
THIS FIRST AMENDMENT TO AND RESTATEMENT OF AGREEMENT
OF TRUST ("First Amendment") is made and entered into by and between DAISY B.
RESTENBERGER, of Camp Hill, Cumberland County, Pennsylvania, the settlor (the "Settlor"),
and ALLFIRST TRUST COMPANY OF PENNSYLVANIA, N.A., successor to Dauphin
Deposit Bank, with offices located in Harrisburg, Dauphin County, Penmylvania and DAISY B.
RESTENBERGER, co-trustees (collectively, the "Trustee").
WITNESSETH:
WHEREAS, on September 7, 1982, Daisy B. Restenberger, as Settlor and Co-
Trustee, and. Dauphin Deposit Bank, as Co-Trustee, entered into an Agreement of Trust (the
"Trust Agreement");
WltEREAS, in ARTICLE II of the Tm Agr~ment, the Settlor reserved the
right to amend any or all provisions of the Trust Agreement;
353147.1
WHEREAS, the Settlor desires to amend and completely restate the Trust
Agreement which is the purpose of this First Amendment.
NOW, TI-IF-REFORE, for and in consideration of their mutual covenants and
promises, the part/es agr~ as follows:
ARTICLE I
RevOCation and Restatement
The Settlor hereby revokes ARTICLES I through VII of the Trust A~eement in
their entirety and replaces them with the following provisions, which provisions are acceptable to
the Trustee.
ARTICLE II
Trust Assets
The Settlor, or any other Party or person, may fr°m time to time make policies of
insurance on Settlor's life, individual retirement account benefits, and/or qualified or non-
qUalified retirement plan benefits payable to the Trustee, or may tran.qfer other aSsets to the
Trustee, subject to the terms of thi.q Agreement, by inter vivos grant or by Will. The trust assets
shall include the existing trust assets, the proceeds of any insurance policies payable to the
Trustee (COllectively hereinafter called'the. "Policies'); and allsuch other benefits or 1, r-aad d
-2_
assets (collectively the "Trust Assets"), which shall be held, administered, distributed and
governed by the Trustee, IN TRUST NEVERTHELESS, in accordance with the provisions of
thi~ Agreement and any amendments hereto.
ARTICLE
Durin~ the Settlor's Lifetime
During the Settlor's lifetime, the Trustee shall:
(A) Have, hold, manage, invest and reinvest, the Trust Assets, collect
the income and pay over the net income to the Settlor during the Settlor's lifetime
as the Settlor' may from time to-time i;equeSt'. in'~ddition, 'the Trustee slmll pay
such portion or all of the principal of the Trust Assets to the Settlor as the Settlor
may from time to time request. Any income not distributed to the Settlor during
the calendar year shall be added to Trust principal.
03) Pay and use such portion or all of the income and principal of the
Trust Assets as the Trustee, in the Tmstee's sole discretion, from time to time
shall deem necessary to prOvide for the proper maintenance, support, medical,
hospital, ,nursing or nursing home care of the Settlor.
(C) In the Trustee's sole discretion, Pay either from the principal or
income of the Trust Assets any outstanding bills or obligations owing by the
Settlor.
(D) whenever and'as ofteii a~, iii the ~Ole jUd~nt Of the TruStee, the
settlor, to whom payments of income and principal are herein directed to be
made, shall-be unable to act; or shall lack ability or shall otherwise be Unable to
apply such payments to the Settlor's own best interest and advantage, the Trustee,
in the Tnlstee's sole discretion, may make all or any portion of such payments ia
any one or more of the following ways:
(1) directly to the Settlor;
(2)
(3)
to the legal guardian Or duly authorized attorney-in-
fact or agent of the Settlor; or
by the Trustee expending the same for the benefit of
the Settlor.
ARTICLE IV
Upon the setflor's Death
Upon the death of the Settlor during the existence of this Trust, the Trustee shall
divide and distribute the Trust Assets as follows:
(A) The Trustee shall pay the following specific bequests from the principal
held hereunder:
(1) The stun of Five Hundred Dollars ($500) to FREELAND
CEMETERY ASSOCIATION, Freeland, Pennsylvania.
(2)
The sum of Twenty-five Thousand Dollars ($25,000) to
Settlor's nephew, ERIC D. RESTENBERGER (the
~Settlor's Nephew), if he survives Settlor.
(3)
The sum of Five Thousand Dollars ($5,000) tn Settlor's
friend, CAROL K. SALES, of Camp Hill, Pennsylvania,
if she survives Settlor.
(4)
The sum of Five Thousand Donars ($5,000) to TRINITY
L~ CI-IURCH,. Camp Hill, Penn~Ivania.
(B) The Trustee shall'place in Tmst-'-A-(also herein referredto as: the
"GST Exempt Trust") that amount of the principal, if any, that has a value equal
to the amount of the Settlor's available generation skipping transfer tax exemptiOn
("GST Exemption'), 1N TRUST NEVERTHELESS., to be held, admini,qtered and
disposed of in accor~ with the provisions of ARTICI.I:. V hereof. For
purposes of this ARTICLE, Settlor's "available generation skippi~ tax
exemption" _n~._-:~ an mount equal.
exemption provided in Section 2631(a) of the Internal Revenue Code of 1986, as
amended, that has not been allocated bY the Settlor or the Executor of Settlor's
estate to any other transfer by the Settlor during her lifetime, following her death
or otherwise.
(C) The Trustee shall phce in Trust B (also herein referred to as the
"GST Non-Exempt Trust") such of the Trust Assets as shall not have been
distn~buted pmmmut to the precdding paragraphs (A) and (B), IN TRUST
NEVERTI-~JJFSS, to be held, administered and disposed of in accordance with
the provisions of ARTICLE VI hereof.
ARTICLE V
Trust A
/The GST Exempt Tins0
'The TrUstee shalJ have, h°Id, manage, invest and reinvest the assets of Trust A,
collect the income and
(A) If the Settlor's NepheW, ERIC D. RESTENBERGER, survives the
Settlor, then beginning at the Settlor's death, the Trustee shall pay over the net
income of Trust A to the Settlor's Nephew during the SettlOr's Nephew's lifetime
in quarterly imudlments and pay such portions of the principal_ as, in the sole
discretion of the Trustee, shsll be necessary for the Settlor's Nephew's
maintenance, support, medical, and nursing care, taking into comideration any
other means readily available for such purposes. The Trustee .qhal! also pay such
pOrtions of the principal of Trust A as, in the sole discretion of the Trustee, shall
be necessary for the. education, including college and graa. ate .edUCation, of the
Setflor's Nephew's children, "' in
..... ,~ ~ ,:__ _~ ...... : ....... ~. ......... ~ ~__tg_.. ~O~de~uon :any_other_ means._ readily
avaJJame ~or men purposes. None of the principal of the. GST ExemPt Trust shall
be expended for Settlor's Nephew until after the principal of the GST Non-
Exe-mpt-Tmst is c6n/ple//:l~, ex~u/~. - ........
(B) If the Settlor~s Nephew survives the Settlor, then the Settlor's
Nephew may by Will m~Icing sp~ifi¢ reference to this power appoint all or any
portion of the assets of Trust A to or for the benefit of such one or more of the
Settlor's Nephew's issue, in such amounts and 'proportions, and in such lawful
interest or estates, whe.th~_. _abso.._luJely or in trust, as..Settlor~s Nephew may. appoint
by such Will; provided, however, that no appointment shall directly or indirectly
benefit Settlor's Nephew, Settlor's Nephew's creditors or the creditors of the
Settlor's Nephew's estate.
(C) Upon the death of the survivor of the Settlor and the Settlor's
Nephew, the Trustee shall distribute the then remaining principal of Trust A not
appointed by Settlor's Nephew under paragraph (B) to the Settlor's Nephew's
issue then living, per stirpes; provided, however, that if any distribution under this
paragraph (C) is to a child of the Settlor's Nephew who ha.q not attained the age of
thirty-five years, such child's share shall be retained by the Trustee as a separate
trust estate, IN TRUST NEVERTI~J.FSS, to be held, admini.qered and disposed
of in accordance with ARTICI~F. VII for the benefit of such child (the "Retention
Trust"). If the Settlor's Nephew has no issue living at the death of the survivor of
the Settlor and the Settlor's Nephew, then the remaining principal of the GST
Exempt Trust shall be dism'buted pursuant to ARTICLE VIII hereof.
ARTICLE VI
Trust B
The GST Non-Exempt Trust
The Trustee shall have, hold, manage, invest and reinvest the assets of Trust B,
collect the income and
(4,) If the Settlor's NePhew, ERIC D. RF_STENBERGER, survives the
Settlor, then beginning at the Settlor's death, the:Trustee shall pay over the net
income of Trust B to the Settlor's NePhew during SUCh Settlor's NePhew's
lifetime in quarterly installments and such portions of the principal as, in the sole
discretion of the Trustee, shall be necessary for the Settlor's NePhew's
__m,~tm_ nan._. ,. support, _ medical_, and nursing care, taking into.consideration any
other means readily available for tach purposes.
(B) If'the settiOr,s 'NePhew.. ~rviv-es the settlor, then the Settlor's
NePhew may by Will making specific reference to this power appoint all or any
portion of the assets of Trust B to or for the benefit of such one or more
persom, corporations, creditors or to the Settlor's Nephew's estate, in such
mounts and proportions, and in such lawful interests or estates, whether
absolutely or in' trust, as the Settlor's Nephew may appOint by tach Will.
(C) Upon the death of the survivor of the Settlor and the Settlor's
Nephew, the Trustee shall distribute the then remaining principal of Trust B not
appointed by Settlor's Nephew under paragraph (B), to the Settlor's Nephew's
issue then living, per stirpes; provided, however, that if any dism~bufion under this
paragraph (C) is tn a child of the Selllor's Nephew who bas not attained the age of
thirty-five years, such child's Share shall be retained by the Trustee as a separate
mt. esrate, IN TRUST NEVERTHELESS, to be held, admini.qtered and disposed
of in accordance with ARTICLE VII for the benefit of such child (the 'Retention
Trust"). If the settlor's NePhew has no iSsue living at the death Of the survivor of
the Settlor and the Settlor's Nephew, then the remaining principal of the GST
Non-Exempt Trust shall be distributed pursuant to ARTICLE VIII hereof.
The Retention Trust
The Trustee shall have, h01d, manage, invest and reinvest the. assets of the
Retention Trust, collect the income and
(A) Until the beneficiary of the Retention Trust (the "Beneficiary")
shall have attained the age of twenty-one years, my Trustee shall from time to
time pay to or for the benefit of. the 'Beneficiary such amounts of the net income
and principal of the Retention. Trust as, in the sole discretiOn of my Trustee,
shall be necessary for the. Beneficiary's maintenance, support, medical and
nursing care and'education, including college and graduate education, taking
into comiderafion any other means readily available for such purposes. At the
end of each year any unexpended income shall be added to the principal of the
Retention Trust.
(B) After the Beneficiary shall have attained the age. of twenty-one
years, my Trustee shall, thereafter pay to the. Beneficiary the net income derived
from the Retention Trust in. installments not less frequently than quarterly and
such amounts of the principal as, in the sole discretion of my Trustee, shall be
necessary for the BeneficiarY's maintenance, support, medical and nursing care
and education, including college and graduate education, taking into
consideratiOn any other means readily available for such purposes.
(C) If at the time of the creation of the Retention Trust the Beneficiary
shall have then attained the age set forth below or if the Beneficiary shall
thereafter attain that age, upon receipt by the Trustee of a written request from the
Beneficiary, the Trustee shall distribute outright to the Beneficiary the fractional
portion of the then remaining principal of the Retention Trust set forth below:
Age Fractional Share
Twenty-five years
Thirty years
Thirty-five years
One-third
One-half
Balance then remaining
(D) The Beneficiary may by Will making specific reference to this
power appoint all or any portion of the assets of the Retention Trust to or for the
benefit of such one or more the Beneficiary's issue or any issue of the Settlor's
Nephew or any other person, or the Beneficiary's estate, in such mounts and
proportions, and_in_such !a_wfuljnterest_._or estates, whether absolutely or in uust,
as the Beneficiary may appoint by such Will.
(E) If a Beneficiary shall die before final distribution of the assets of
the Retention Trust is made, the then remaining principal and any undism'buted
income of the Retention Trust not appointed under paragraph (C) shall be
distn'buted to the Beneficiary,s issue then living, per stirpes. If the Beneficiary
has no issue then. living, then to the Settlor's Nephew's issue then living, per
stirpes; provided~ however, that if any such Beneficiary is then a Beneficiary of a
Retention Trust h~reunder, the share Of such Benefic'~'y shall be added to the
primipal of SUCh Retention Trust as if an integral pan thereof, to be held,
admini.qtered and disposed of in accordance with the terms thereof. If none of the
Settlor's Nephew's issue is living at the termination of the Retention Trust, then
the relBaining assets of the Retention Trust shall be distributed in accordance with
ARTICLE VIII hereof.
ARTICLE VIII
Contingent Distribution
If the Setflor's Nephew and all of the Settlor's Nephew's issue are deceased at the
time for the disu'ibufion of any trust estate hereunder following the Settlor's death, the Trustee
shall distribute any assets passing under this ARTICLE in two equal shares, one share to the
FOX CHASE cANcER CENTER, Philadelphia, Pennsylvania, and one share to THE
SALVATION ARMY, Harrisburg Corp, Harrisburg, Penngylvania.
Pememities Provision
Nothing herein is intended to, nor shall it be construed to, postpone the vesting of
any part of the assets of thi.q trust or of any separate trust estate created hereunder for more than
twenty-one years after the death of the survivor of the Settlor, the Senior's Nephew and the
Senior's Nephew's issue living at the Settlor's death. At the expiration of such period the assets
of_thi~ trust and an ofthe separate tmst_~ .~. _~s hereurder s._l~311 _im_m. _e~Ii~ly vest in fee simple
absolute in and be distn'buted outright to the person or persons then entitled to receive the income
therefrom, whether, in the Tmstee's'discretion or otherwise.
ARTICLE X
Spendthrift Provision
No part of the income or principal of the prOPerty held under any trust created
hereunder 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 thereof. The
Trustee shall pay over the net income and the principal to the parties herein desig-nated, as their
interests may appear, without regard to any attempted anticipation (except as specifically
provided herein), pledging or assignment by any beneficiary under any trust created hereunder,
and without regard to any claim thereto or attempted levy, attachment, seizure or other process
against said beneficiary.
Trustee Powers
DIJlillg the continnanc, e of any trust created hereunder, the Trustee shall possess,
among others, the following powers, exercisable without court approval, but in all cases to be
exercised for the' best interests of the beneficiaries:
(A) TO retain anY inV~San~nts go long as the Trustee may deem it.
advisable so to do, including semUSfies owned, issued or tmdervaitten by any
corporate Trustee'6r any of its affiliates.
(B) To vary investments, when deemed .desirable by the Trustee, and to
invest in every kind of:property and'type of investment, including securities
owned, issued or uaderwfirmn by any mq~orate T_rustee.~ o? any of its.affiliates, or
ii I I I
as to which such Trustee or its affiliate acts as investment advisor, as the Trustee
shall deem wise.
(C) To exercise any outstanding stock option in effect at the Settlor's
death, and to borrow any necessary funds from any person or institution,
including the Trustee, to mortgage or pledge any or all real or personal property
as the Trustee in the Trustee's sole discretion shall choose without regard for the
dispositive provisions of this Agreement.
(12)) In order to affect a division of the principal of any trust or for any
other purpose, including the final distribution of any tmst~ the Trustee is
authorized to make said divisions or distributions of the personalty and realty
partly or wholly in kind. If such division or distn'bution is made in kind, said
assets shall be divided or distributed at their respective values on the date or dates
of their division or diStribution. In making any division or distribution in kind,
the Trustee shall divide and dism~bute said assets in a manner that will fairly
allocate any unrealized_ appreciation among the beneficiaries.
(E) To sell either at public or private sale and upon such terms and
conditions as the Trustee may deem advantageous to any trust, any or all real or
personal estate or interest therein owned by any trust severally or in conjunction
with other persons or acquired by the Trustee (including selling 'short~ any right,
privilege, option or asset), and to consummate said sale or sales by sufficient
deeds or other insw~ments to the purchaser or pUrChasers, conveying a fee simple
rifle, free and clear of all mm and without obligation or liability of the purchaser
or purchasers to See to the appliCation of the purchase money or to make inquiry
into. the.validitY of said sale or sales; also, to make, execute, acknoWled~· and
deliver any and all deeds, assi~,mmaents, options or other writings which may be
necessary or desirable in carrying out any of the powers conferred upon the
Trustee in this paragraph or elsewhere in this Agreement.
(F) To make ie~ks''b~ rehl ~s/ate. for 'aiiy ~rm:
(G) To borrow money from any party, inclnding' the~Tmstee~ to: pay an
indebtedness of the Seulor or of the Settlor's estate or trust, expenses of
aaminigtrarion, all estate, inheritance and similar taxes (~Death Taxes") and other
taxes.
(I-I) To pay, in the Tmstee's discretion, without reimbursement, all
costs, Death. Taxes or other .taxes, expenses" and. charges .m conneCtion with the
-11-
administration of the Settlor's estate or trust, and to pay the funeral expenses and
the expenses of the last illness of the Settlor.
(1) To vote any shares of stock that form a part of any trust and to
otherwise exercise all the powers incident to the ownership of such stOCk; to
actively manage and operate any incorporated or unincorporated business,
including any joint ventures and parmerships, and to incorporate any such
unincorporated business, with all the fights and powers of any owner thereof.
(I) In the discretion of the Trustee, to unite with other owners of
similar property in carrying out any plans for the reorgani?ation of any
corporation or company whose securities form a part of any trust.
To assign to and hold in any uust an undivided portion of any
(L) To select, employ and compensate any person, firm or corporation
engaged in rendering investment counsel advice to advise the Trustee in making
investments, mana~ng securities or making decisions concerning the pUrchase,
retention, sale or other disposition of any part of any trust estate hereunder; and to
select, employ and compensate any attorney or finn of attorneys to render legal
services to the Trustee with respect to any trust estate hereunder.
(M) To divide any mast hereunder which would have 'a generation
skipping transfer tax inclusion ratio other than one or zero, into two separate
trusts which are fractional shares, known as the "exempt uust" and the
"nonexempt trust". The exempt trust shall be that fractional share of the total trust
fund that has a generation skipping transfer tax inclusion' ratio ofzero, and the
nonexempt trust shall be the remaining fractional share of the trust, wi~ a
generation skipping transfer mx inclusion ratio of one. The terms and conditions
of the nonexempt trust and the eXemPt trust wil! be-identical: Any' reference to a
.trust.. ~- under-this-Agreement,- without a- further 'sPecification or- limitation~
shall be deemed to' refer to bOth the. exempt trust and the nonexempt. _trust,. in
proportionate mounts, where relevant. The assets of. each separate exempt and
nonexempt u'ust shall be held, administered and invested as separate trusts, and
the Trustee shall maintain adequate accounting and records-for both such mmm.
The executor of the Settlor's estate shall indicate on the federal estate tax renan
filed for the Settlor's estate that separate trusts will be created (or funded) and
clearly set forth the manner in which the mt is to be severed and the separate
-12-
ARTICLE XII
SurviVal PreSUmpti°ns.
Any person who shall have died at the same time as the Settlor or under such
circumstances that it is difficult or impossible to determine who shall have died first, shall be
deemed to have predeceased the Settlor. Any person other than the Settlor who shall have died at
the same time as any then beneficiary of income of a trust created hereUnder or under such
cb:cnmgtances that it is difficult or impossible to determine who shall have died first, shall be
deemed to have predeceased such beneficiary.
ARTICLE
(A) The Settlor reserves the right to remove and replace any Trustee
and to fill any vacancy in the office of Trustee during the Settlor's lifetime. If
$
Settlor Should fail or cease .to act as Co-Trustee, ALLFIRST TRUST COMPANY
OF PENNSYLVANIA, N.A. shallserve .alone as Trustee.
(B) An individual Trustee shall be deemed to have failed to serve as
Trustee hereunder .fi, among other teas°nS,.-tJae treating physician of such
indix4dual.--Trustee shalt certify_, in:_. ~w~_.'U'Pg_that such TrUStee possesses permanent
mental or physical incapaCities' which precl~cie-~-'T~'f~i~-diSCharging-his
or_her duties as Trustee here_under.
(C) A_ny Trustee serving hereunder shall have the right to resigu from
such office at any time, with or without cause and without Court approval. No
successor Trustee shall be liable for the aCtions of the Trustee occut~g prior to
the successor Trustee taking office and shall be respons~le only for the assets
delivered to such'mec?ssor Trustee.
(D) Following the death of the Settlor, the Settlor's Nephew and the
Settlor's Nephew'S children who have reached the age of majority, from time to
time, shall be authorized by majority vote to remove, any corporate Trustee
serving hereunder for any reason without cause and without court approval, but
must replace such Trustee in the same manner with another corporate Trustee, all
such actions to be taken by written notice to the Trustee, which shall be effective
without court approval.
o
(E) All references herein to the "Trustee" shall refer to the originally
~amed Co-Trustees and to any successor Trustee, as the case may be.
ARTICLE XIV
Additional Trust Provision,.
Whenever the Trustee, in the Trustee's sole' discretion, determines
that any(A)t~t he~:eU~d~r shotild be terminated because said-trust is too suna!l._ to
justify its maintenance as a separate trust, the Trustee, without any liability to any
person or remainderman whose interest may be affected thereby and without the
necessity of prior court approval, shall terminate such trust and shall distffbute the
assets of the terminated trust outright to
eligible to receive the income therefrom. Y trust are
received after its termination under this ARTICI~, such trust shall be revived and
this provision shall continue to apply to it. The Trustee discretion herein granted
shal1 in no event be coasmied as: giving any potential dism~butee of a trust the right
.to compel a mrmiaafi~ .'on ~ whole or in part of such trust.
(B) If any beneficiary under any trust hereunder is determined by the
Trustee, in. the. Tmstee's sole discretion, to be mentally or physically
'_._m~_ paci_~_[ed, the Trustee may. pay any amount distributable to such beneficiary to
attOrney-in-fact or to the person Caring for 'such benencxary.
(C) If an addition is made to any Trust hereunder by will or from
another trust, the Trustee may accept the statement of the fiduciary that the
property delivered to the Trustee constitutes all the property to which the Trustee
is entitled. The Trustee shall have no duty to require the fiduciary to file au
accounting with the CoUrt of his, her or its administration or to inquire into any
action of the fiduciary, and only shall be responsible for the property that the
Trustee receives.
ARTICLE XV
Custodian
If at any time any individual under the age of twenty-one years shall be entitled to
receive any assets hereunder free of trust, the Trustee shall act as Custodian of such assets for
the benefit of such individual under the Pennsylvania Uniform TranSfers to Minors Act.
ARTICI.F. XVI
Death Taxes
All inheritance, estate and similar taxes becoming due by reason of Senior's
death, including any taxes relating to generation skipping transfers imposed under Chapter 13 of
Subtitle B of the Internal Revenue Code, as amended ("Death Taxes"), whether such Death Taxes
shall be paid by Senior's Executor or by the Trustee shall be' charged to the property passing
under ARTICLE IV(C) and if such Death Taxes exceed the assets passing under ARTICIJF~
IV(C), then out of other property passing under IV(B).
-15-
ARTICLE XVn
Surety and Compensation of Trustee
The Trustee shall serve without the duty or obligation of filing any bond or other
security and shall be entitled to compensation for services in accordance with the standard
schedule of fees in effect when the services are rendered.
ARTICLE xvm
The Settlor may, by instrument in writing delivered to the Trustee, modify, alter
or revoke this A~eement in whole or in part; provided, however., .that the. duties, powers,
compensation and liability of the Trustee shall not be changed without the written consent of the
Trust Matters
(A) This instrument is-being created to provide for the convenient
adminismfion of'the assets of Daisy B. Restenberger' without the necessity, of
- cr~rt ~1~ ~-her'lifetimeand--in~the event of.the_Settlor~.s.
death, Any person shall deal with the_T~ wi~.out.
. -~ .... · · . Trust createa oy tins
the Settlor or any beneficmry Of any: . . . ...~ ;..-- _ _ _'z :--ividual
assume that the Trustee has the same power ann aumonty to act as au
does in the management of his or her own. affairs. Any bank, broker, mutual
fund, life inmnxnce company or other financial institution or any other person whO
deals with the Trustee-and who is presented with a copy of this page and-any other
page of the Trust shall accept the same as conclusive proof of the terms and
authority granted by these instruments and shall assume that no conflicting
directions or terms are contained in the pages omitted.
(B) In order to facilitate the convenient administration of the Trust,
including the registration and transfer of assets to and fi-om the Trust, the Settlor
or any Trustee shall have the power to execute a Certificate of Trust describing
anY U'ust matter, including but not limited to a description of the trust terms,
certification of any pages of this ;rmst, the adminislxafive powers of the Trustee
and the identity of any current Trustee. Any person who receives an original or
photocopy of said Certificate of Trust shall be held harmless from relying on the
same, and shall not be obligated to inquire about the terms of the Trust or
maintain a copy of the Trust. The Trustee shall have the power to indemnify and
hold harmless any financial institution or other third person for their good faith
reliance upon the information co~tained in the Certificate of Trust.
Sims.
This Agreement ard any trust created hereunder shall be governed by the laws of
Pennsylvania and shall have its situs ia Cumbered County, Pennsylvania.
'17'
IN WITNESS WHEREOF, Daisy B. Restenberger, as settlor and CO-Trustee, has
hereunto affixed her hand and seal and ALLFIRST TRUST COMPANY OF PENNSYLVANIA,
N.A., as Co-Trustee, has caused this First Amendment to and Restatement of Agreement of
Trust to be executed by its duly authorized officer this 'T '~' daY of
2000.
(//
ATTEST:
(Asst.) Secrelary
SETTLOR and CO-TRUSTEE:
Daisy.~. Restenb~rger ' //
CO-TRUSTEE:
ALLFIRST TRUST COMPANY OF
PENNS~, N.A-.~ _
.'182
COMMONWEALTH OF PENNSYLVANIA '
COUNTY OF ~___Zd--'~2'~.' a~~ '
SS:
On this ~ day of ,t,,~d- , 2000, before me, a Notary
' kre'd DAISY B
ublic, the undersig2ed officer, personally appeare . REsTENBERGER, known to me
(or satisfactorily proven) to be the person whose name are subscribed to the within Agreement,
and acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto'set my hand and official seal.
ublic
My Commission Expires:
(SEAL)
NotadaJ SeaJ
Yvonne R. Durham, No _t,~ry Publicl
-Harrisburg, Dauphin Cou_nty
Commission Expires Aug, 20. 2001
.~e,,~ber. PennsTlvania Ass~:iatiDn of Nofa
,7
COMMONWEALTH OF PENN~/YLYANIA
COUNTY OF
On this, the
officer, personally
himself/herself to
SS:
COMPANY OF
d day of ~ ,2000, before me, the undersigned
be the ~ VP of ALLFIRST TRUST
insm~me~ ~r the
PENNSYLVANIA, N.A., and that he/she, as such
, being authorized to do so, executed the foregoing
purposes therein contained by signing the name of the corporation by
himself/herself as
IN WITNESS Wi-tEREOF,I fiereunt° set my hand and official seal,
Notary Public
My Comml.q.qi°n Rx'P-ire~q:
lNotari~ Seal
(SEAL) . Hm'ri~burg, l.J~lpnm c;oumy___2
t4y CommJs.sion Expires Oct. 30, 2oo~
t~ember, Pennsytmnm :',sscx~at~n ot N~tanes
Robert R. Jones Appraisers
02050253
APPRAISAL OF
LOCATION
CLIENT
A SMALL RESIDENTIAL INCOME PROPERTY
: 3020 Market Street
Camp Hill PA
: Allflrst Trust
P. O. Box 2961 Harrisburg, PA 17105
17001
AS OF DATE : January 18, 2002
Robert R. Jones Appraisers
Allfirst Trust
P. O. Box 2961 Harrisburg, PA 17105
In accordance with your request, I have personally
inspected and appraised the property located at:
3020 Market Street
Camp Hill PA 17001
The purpose of the appraisal was to estimate the market
value of the property, as improved, in unencumbered fee
simple title of ownership.
The subject property consists of:
19 Rooms
7 Bedrooms
4.O Bath s(5)_-
The TraditiOnal style residence contains
Gross Living Area.
3,682 square feet of
It is my opinion that the estimated market value of the
property as of January 18, 2002 is $ 198,000
The above information has been automatically extracted
from the appraisal and inserted in this cover page.
Respectfully submitted,
Christopher M. Jones, SRA
HOBBLE AUCTIONEERS
William W. Hobbie
AU 2591L
Reply to:
901 N. 2nd Street
Harrisburg, PA 17102
(717) 233-0115
8 N. Market Street
Duncannon, PA 17020
(717) 834-5655
May 28, 2002
Mrs. Ruth Ann McMillen
Allfirst Bank, Trust Department
PO Box 2961
Harrisburg, PA 17105-2961
Re:
Estate of Daisy B. Restenberger, Deceased
3020 Market Street, Camp Hill, PA 17011
Dear Mrs. McMillen:
Pursuant to your request, on May 22, 2002, I inspected certain items of the Estate of Daisy B.
Restenberger, Deceased, located at 3020 Market Street, Camp Hill, PA 17011. Inspection of
these items completes the inventory of items in tiffs estate at this location.
Based on my experience as an auctioneer for over twelve years and an antique dealer for over
twenty-five years, it is my opinion that the value for estate evaluation purposes of the inspected
items is as follows:
Bedroom #2:
Closet: Clothes ..................................................................................................................... -0-
Walkers .................................................................................................................... -0-
Luggage ................................................................................................................... $5.00
Painted white wardrobe .......................................... 40 00
Contents: Clothes ............................................................................................................... -0-
Top: (2) Pool cues in cases .............................................................................................. 40.00
Violin in case, rough ............................................................................................... 25.00
Articulated monkey on a pump cycle squeak toy .................................................... 90.00
Formica wardrobe ................................................................................................................ 10 00
Contents: Clothes ........................................................................................................ IXi. -;-
Maple twin bed ......................................................................................................................... 20.00
Pine desk ................................................................................................................................... 25.00
Contents: Stein, miscellaneous .......................................................................................... J0.00
(2) Oak chairs ............................................................................................................................ 20.00
Mrs. Ruth Ann McMillen
Allfirst Bank, Trust Department
May 28, 2002
Page Two
Maple dresser with mirror ......................................................................................................... 40.00
Top: Photos and frames, miscellaneous ................................. 15 00
Small case costume jewelry, gold
wedding band, American Indian bolo tie ......................................................... 50.00
Balance: Books and personal ........................................................................................... -0-
Maple tall chest ................................................................................... 30 00
Contents: Parts and miscellaneous storage ................. ' ..................................... 10' 00
Picture on wall .............................................. 1 00
Balance of items in Bedroom #2 ................... ~'.'~'.""/ ......................................................... 5'00
.Total $436.00
If you have any questions, please don't hesitate to call me. Thank you for allo ,w. ing me to be of
service in this matter.
Sincerely,
William W. Hobbie
Hobbie Auctioneers
APPRAISAL REPORT
Hobbie Auctioneers
901 North Second St.
Harrisburg, Pa. 17102
(717) 233 - 0115
HOBBLE AUCTIONEERS
William W. Hobbie
AU 2591L
Reply to:
901 N. 2nd Street
Harrisburg, PA 17102
(717) 233-0115
8 N. Market Street
Duncannon, PA 17020
(717) 834-5655
May 1 O, 2002
Mrs. Ruth Ann McMillen
Allfirst Bank, Trust Department
PO Box 2961
Harrisburg, PA 17105-2961
Re:
Estate of Daisy B. Restenberger, Deceased
3020 Market Street, Camp Hill, PA 17011
Dear Mrs. McMillen:
Pursuant to your request, on April 19, 2002, I inspected certain items of the Estate of Daisy B.
Restenberger, Deceased, located at 3020 Market Street, Camp Hill, PA 17011. At this time,
there were certain items which were locked and could not be appraised. On April 24, 2002,i
returned to appraise the then unlocked items.
Based on my experience as m~ auctioneer for over twelve years and an antique dealer for over
twenty-five years, it is my opinion that the value for estate evaluation purposes of the inspected
items is as follows:
Entry. Hall:
Walnut and brown marble Eastlake Victorian
pier mirror, approx. 10' tall & 4' wide .......................................................................... $1,200.00
Living Room:
Pair ivory and teak carved Chinese screens (4 panels),
some roughness .............................................................................................................. 2.500.00
Heavily carved teak Chinese chair, dragon's head arms, carved seat .................................... 1850.00
Heavily carved teak Chinese chair, plain seat ......................................................................... 500.00
Heavily carved teak Chinese table ....................................................................................... 2,000.00
Dark teak Chinese plant stand ................................................................................................. 350.00
Dragon carved Clfinese settee .......
....................................................................................... 2.000.00
Chinese settee with back and arms in storage ...................................................................... 21500.00
Brown marble top Chinese lamp table .................................................................................... 500.00
Mrs. Ruth Ann McMillen
AIlfirst Bank, Trust Department
May 10, 2002
Page Two
Chinese rug, rust and maroon, approx. 9' x 12' .................................................................... 3,500.00
Walnut Victorian brown marble pier mirror, 8' tall x 3' wide, carving ................................ 11200.00
German Junghaus inlay clock ................................................................................................. 300.00
Smaller brown marble teak Chinese stand .............................................................................. 250.00
Small ivory on ebony Chinese screen ..................................................................................... 400.00
Teak Chinese bell and holder .................................................................................................. 125.00
(2) pieces Chinese porcelain and stands ................................................................................... 50.00
Glass and marble table lamp ..................................................................................................... 40.00
Large flower vase, damage ........................................................................................................ 50.00
Needlepoint foot stool, (6) legs, carved .................................................................................. 125.00
(2) Prints .................................................................................................................................... 10.00
Carved teak fisherman .............................................................................................................. 45.00
Large print of little girl, nicely framed .................................................................................... 175.00
Miscellaneous table top collection small items ..................................................... i .................. 75.00
Bronze Chinese um with birds ............................................................................................. 1,200.00
William and Mary style two-door server .............................................................. Part of Dining Set
Contents: Technics radio, CD player, VCR, Technics record player ................................ 20.00
Miscellaneous records and storage ................................................................... 10.00
Top: (2) Porcelain pieces ............................................................................................... 125.00
Pair brass-finish lamps .............................................................................................................. 50.00
Large print, English scene, nicely framed ............................................................................... 175.00
Brass lamp table with black marble ........................................................................................ 150.00
Upholstered couch and (3) chairs .............................................................................................. 10.00
Red velvet upholstered chair ..................................................................................................... 75.00
Turkish inlaid table ................................................................................................................. 100 00
Collection nfiscellaneous objects on table ......................................................... 35'00
(2) Fancy frames with prints ................................................................................................... 120.00
French bronze three-footed lan~p on marble ........................................................................... 150.00
Bible and book .......................................................................................................................... 40.00
Upholstered foot stool ............................................................................................................... 30.00
Red Chinese vase with flowers, 19" tall ................................................................................. 300.00
Balance of items in Living Room ............................................................................................. 20.00
Hall # 1:
Flower painting ......................................................................................................................... 25.00
Bell cord .................................................................................................................................... 25.00
Two closets: Clothes and miscellaneous storage ...................................................................... 10.00
Bath # 1:
Miscellaneous pieces china, head vase ..................................................................................... 20.00
Balance: Personal and supplies .................................................................................................. -0-
Mrs. Ruth Ann McMillen
Allfirst Bank, Trust Department
May 10, 2002
Page Three
William and Mary style (4) pc. Dining Set, "Grand Rapids", carved, plus
(4) upholstered chairs ..................................................................................................... 2,500.00
China closet: Shelves:
Royal Bavarian china, incomplete service
for (8), with serving pieces ................................................................. 100.00
Empress china, service for (8) ..................................................................... 40.00
(2) pcs. Nippon ............................................................................................ 30.00
Miscellaneous Bavarian pieces ................................................................... 20.00
Approx. (32) pcs. stemware ........................................................................ 50.00
(10) pcs. miscellaneous cut and pressed glass, some rough ........................ 70.00
Miscellaneous glass and salt & pepper shakers .......................................... 20.00
Drawers:
Candles, miscellaneous ........................................................... : ................... 10.00
Top:
Art glass peacocks, carved Spanish figures,
(2) miniature lamps, candle holder, and miscellaneous ........................ 50.00
Sideboard: Contents:
Box incomplete Rodgers flatware, "Fair Oak". .......................................... 25.00
Pair plated candle sticks .............................................................................. 40.00
(24) pcs. sterling in felt packets ................................................................ 150.00
More plate and miscellaneous utensils ....................................................... 15.00
Pattern glass ashtrays, souvenir spoons,
(6) plated individual waste bowls ......................................................... 95.00
Boxed linens ................................................................................................ 30.00
William Rodgers tea pot, rough .................................................................. 20.00
Miscellaneous storage ................................................................................. 10.00
Incomplete set Noritake, "Laureat". ............................................................ 50.00
Top:
Porcelain St. George ................................................................................... 40.00
(2) Soft paste vases, cherries ..................................................................... 100.00
(3) pcs. Porcelain, Nippon, German and hand painted cherries .................. 90.00
French style lamp ...................................................................................................................... 25.00
Turkish style tapestry .............................................................................................................. 200.00
Ebony chair, painted in Chinese style ..................................................................................... 125.00
Brass umbrella stand ................................................................................................................. 30.00
Treadmill ................................................................................................................................... 70.00
Belgian tapestry ......................................................................................................................... 40.00
Fruit displays and candle holders .............................................................................................. 10.00
Kitchen # 1:
Everyday china, usual storage & pots and pans ........................................................................ 20.(1{i
Mrs. Ruth Ann McMillen
Allfirst Bank, Trust Department
May 10, 2002
Page Four
Sharp microwave ...................................................................................................................... 10.00
Whirlpool refrigerator ............................................................................................................... 40.00
Display frame ............................................................................................................................ 25.00
(2) Still life paintings, signed Restenberger '81 ....................................................................... 50.00
Table and (4) chairs ................................................................................................................... 50.00
Balance of items in Kitchen ...................................................................................................... ! 0.00
Den and Kitchen #2:
Cabinet full of miscellaneous pattern glass vases, fancy silver plate,
box broken jewelry, carafe, miscellaneous ......................................................................... 75.00
(3) teardrop glass shades ..................................................................................................... 50.00
Cabinet full of supplies ............................................................................................................. 10.00
Counter: Artist bnkshes, miscellaneous glass, scale, etc ......................................................... 10.00
Lower cabinet: (9) vases, and miscellmleous ................................................... :. ................... 50.00
(2) large Roseville jardinieres ................................................................... 150.00
Balance: Supplies and sewing materials ....................................................... 5.00
(3) Utffi~fished paintings ............................................................................................................. -0-
Fancy Victorian frame, rough ................................................................................................... 50.00
(15) Paintings by Restenberger ............................................................................................... 375.00
Swallow painting ...................................................................................................................... 40.00
(5) Frames ................................................................................................................................. 30.00
Music cabinet with miscellaneous supplies .............................................................................. 75.00
Desk and tabletop miscellaneous contents ................................................................................ 10.00
Lamp ......................................................................................................................................... 20.00
Balance of items in Den and Kitchen #2 ................................................................................... 40.00
Library.:
(5) Shelves books ...................................................................................................................... 20.00
Another (5) shelves books .......................................................................................................... 5.00
(3) Vases, rough ........................................................................................................................ 30.00
(3) Bird statutes ......................................................................................................................... 60.00
Pair platform rockers, oak ......................................................................................................... 80.00
Library table .............................................................................................................................. 50.00
Contents: Top: Frame, boxes, clock, books, Christmas tree, statute ................................ 40.00
Vanity stool ............................................................................................................................... 10.00
Victorian red velvet chair .......................................................................................................... 30.00
Three-drawer chest .................................................................................................................... 50.00
Contents: Personal storage and cards ................................................................................. -0-
Newer brass and marble stand .................................................................................................. 75.00
Roseville jardiniere ................................................................................................................... 90.00
Victorian print. Girl and Sheep ................................................................................................. 90.00
Mrs. Ruth Ann McMillen
Allfirst Bank, Trust Department
May 10, 2002
Page Five
Governor Winthrop desk ......................................................................................................... 300.00
Contents: Top: (8) Small brass items and clock ......................................................... 20.00
Interior: Political pins ...................................................................................... 25.00
Desk/scissors set ................................................................................ 10.00
Drawers: All personal ....................................................................................... -0-
Balance miscellaneous desk & storage ........................................... 10.00
Tapestry ..................................................................................................................................... 50.00
Ship model ............................................................................. ................................................... 20.00
Brass floor lamp ........................................................................................................................ 20.00
Balance of items in Library ....................................................................................................... 10.00
Bath #2:
All personal storage .................................................................................................................... -0-
i
Hall #2:
Closet: Clothes, medicines, personal ......................................................................................... -0-
Flower painting ......................................................................................................................... 25.00
Chinese four-panel painting, cart of flowers ........................................................................... 300.00
Fancy frame mirror ................................................................................................................... 75.00
O/C Painting, Girl at Well ...................................................................................................... 100.00
O/B Painting, Swallows .......................................................................................................... 100.00
Painting, Roses .......................................................................................................................... 50.00
(4) Shelves books ........................................................................................................................ 5.00
Bookshelf. ................................................................................................................................. 20.00
School Bell ................................................................................................................................ 50.00
Jewelry box and church ............................................................................................................. 10.00
(2) Piles books ............................................................................................................................. 1.00
Bedroom:
William and Mary style (5) pc. Bed Set with some paint .................................................... 1,800.00
Dresser: Top:
Wavecrest box ................................................................................................... 40.00
Several nice carat gold rin~,s
............................................................................ .>00.00
Porcelain vase ................................................................................................... 35.00
Newer watches, miscellaneous jewelry, ere ..................................................... 20.00
Binoculars and miscellaneous ........................................................................... 10.00
Top Drawer:
Better quality costume jewelry, including American
Indian silver & coral, mosaic, (2) cameos, lockets,
filigree, gemstones, heishe beads, faux pearls, etc ................................... 500.00
Scarves and clothing ........................................................................................... 5.00
t~lotl,es, empty .ieweh-5, o~ xes. misc. storage .................................................... 25.00
Mrs. Ruth Ann McMillen
Allfirst Bank, Trust Department
May 10, 2002
Page Six
Vanity: Top: Austrian pitcher, painted roses ................................................................ 50.00
(3) Perfumes ............................................................................................. 45.00
(2) Lamps ................................................................................................. 20.00
Balance: Porcelain & miscellaneous ................................................................ 10.00
Drawer: Personal beauty supplies ...................................................................... -0-
Under Bed: Jewelry box with: faux diamonds, (4) wrist watches,
porcelain pin & ring, bracelets with purple stones,
Phi Beta Kappa pendant, misc. pins .................................................... 150.00
Box with: Kewpie type dolls in plaster, plastic, tin cars,
Small box with jacks, childrens miniature
china pieces, miscellaneous ................................................ 75.00
Childrens book, eye glasses ................................................ 25.00
French style night stand ............................................................................................................ 10.00
Contents: Books and personal ....................................................................... : .................... -0-
Top: Nippon vase ............................................................................................................ 50.00
(2) Lamps ................................................................................................................ 35.00
Balance: Miscellaneous ........................................................................................... 5.00
Wicker stool .............................................................................................................................. 10.00
Tray of approx. (60) perfume bottles ........................................................................................ 50.00
Upholstered slipper chair .......................................................................................................... 50.00
Vanity bench, metal ................... 2 .............................................................................................. 30.00
(4) pcs. painted gold: settee, chair, bench and corner chair ...................................................... 80.00
Bird painting ............................................................................................................................. 25.00
Jasperware plaque ..................................................................................................................... 50.00
Bumblebee diorama .................................................................................................................. 50.00
Victorian bead whimsey .............................................................................................. : ............. 40.00
Fancy frame, flowers ................................................................................................................. 45.00
Table top frames, personal ........................................................................................................ 20.00
Balance of items in Bedroom .................................................................................................... 50.00
Basement:
Maple Chest of drawers ............................................................................................................. 30.00
Contents: Older plastic souvenir dolls, cross stitch picture,
frmnes, miscellaneous .................................................................................. 40.00
Sleigh bells ........................................................................................................ 75.00
Frames and painting .......................................................................................... 25.00
Top: Older camera equipment ........................................................................................... 5.00
(2) Maple low chests ................................................................................................................. 40.00
Easel .......................................................................................................................................... 10.00
Rose painting in room divider ................................................................................................... 25.00
{'3) Rubber dolls, large ............................................................................................................... 50.00
Mrs. Ruth Ann McMillen
Allfirst Bank, Trust Department
May 10, 2002
Page Seven
Painting, street scene ................................................................................................................. 50.00
Approximately (17) paintings ................................................................................................. 255.00
Montgomery Ward TV and stand ............................................................................................. 10.00
Maple coffee table ..................................................................................................................... 30.00
Mantle contents: Bottles, broken vase, jugs, wood bowl, Kew lamp, etc ............................. 20.00
Stoneware pitcher ........................................................................................ 75.00
(2) Crocks .................................................................................................................................. 25.00
(3) Upholstered chairs ................................................................................................................ -0-
Patio table and (2) chairs ............................................................................................................. 5.00
Bench, painted shelves, broken wicker hamper ........................................................................ 30.00
Brass hanging scales ................................................................................................................. 40.00
Speakers and Olympic stereo ..................................................................................................... -0-
Upholstered couch ...................................................................................................................... -0-
Floral still life ........................................................................................................ '. ................... 25.00
Tapestry ..................................................................................................................................... 45.00
Pair Windsor style chairs .......................................................................................................... 50.00
Bike ........................................................................................................................................... 10.00
Brass easel ................................................................................................................................. 20.00
Onyx floor lamp ........................................................................................................................ 50.00
Large old mirror ........................................................................................................................ 75.00
Clothes tree ............................................................................................................................... 50.00
Dresser mirror ........................................................................................................................... 45.00
Balance of items in Basement ................................................................................................... 40.00
Bath #3:
Oak frame .................................................................................................................................. 50.00
Garaee:
Lawn chairs, ladder, supplies .................................................................................................. 5.00,
Total
$33t531.00
If you have any questions, please don't hesitate to call me. Thank you for allowing me to be of
service in this matter.
Sincerely, ?' i ' ./
Ii ~ /? /'
//7 j /,' 1;
I,l/,"f; /
l /' L., L
William W. Hobble
Hobbie Auctioneers
///
/! ,L/ 7
~:,. ~,,,,,z 1!:63 717221263!5
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F'A'3 E {, < ,,'" 2'
Page 1 of 2
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MIKE FISHER
ATTORNEY GENERAL
COMMONWEALTH OF PENNSYLVANIA
OFFICE OF ATTORNEY GENERAL
October 23, 2003
Joanne Book Christine, Esquire
Rhoads & Sinon
One South Market Sq., 12th Floor
P.O. Box 1146
Harrisburg, PA 17108-1146
Re:
OC#
Estate of Daisy B. Restenberger
Daisy B. Restenberger Revocable Trust
21-2002-00191
Dear Ms. Christine:
This will acknowledge receipt of the notice regarding the above captioned matter. I have
reviewed the Notice, Will, Trust as Amended and Restated, and First & Final Accountings for the
estate and trust that you have supplied and have no objection. If there are objections or exceptions,
please advise as soon as possible. Otherwise, please send to me a copy of the Court's Confirmed
Accounts after any nisi period ends.
Please be advised that the above review was made pursuant to'the parens patriae
authority of this Office and is limited to that function. Thank you for your time and
consideration of this matter.
Very truly your. q,
Deputy Attorney General
BUREAU OF ZNDZVTDUAL TAXES
TNHERTTANCE TAX D'[VTSTON
DEPT. 18f1601
HARRTSBURG, PA 17118-D601
RUTH ANN HCMILLEN
ALLFIRST TRUST
215 MARKET ST
HBG PA 17101
COMHONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTZCE OF DETERHZNATZON AND
ASSESSMENT OF PENNSYLVANZA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
REV-~i85 EX AFP C01-D2)
DATE 1Z-02-ZOOZ
ESTATE OF RESTENBERGER
DATE OF DEATH 01-18-2002
F/LE NUHBER 21 01-0191
COUNTY CUHBERLAND
ACN 201
I Amoun~ Remi~ed
DAISY B
HAKE CHECK PAYABLE AND REHZT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credit: ~o your account, subei~ ~he upper por~:ion of ~his form wi~h your ~ax payment.
CUT ALONG THZS LZNE ~ RETAZN LOWER PORTZON FOR YOUR FZLES ~
REV-483 EX AFP (01-02) M~ NOTZCE OF DETERNZNATZON AND ASSESSHENT
OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ~
ESTATE OF RESTENBERGER DAZSY B FZLE N0.21 02-0191 ACN 201 DATE 12-02-2002
ESTATE TAX DETERHZNATZON
1. CredAt For State Death Taxes as Verif/ed 57~248.01
Z. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
$. Inheritance Tax Assessed by Other States
or Territories o~ the United States
(Excluding Discount and/or Interest)
4. Total Inheritance Tax Assessed
5. Pennsylvania Estate Tax Due
TAX CREDITS=
259~155.75
.00
259~155.75
.00
PAYHENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUHBER INTEREST/PEN PAID (-)
TOTAL TAX CREDZT I
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
~IF PA/D AFTER THIS DATE, SEE REVERSE SZDE
FOR CALCULAT/ON OF ADD/TZONAL ZNTEREST.
.00
.00
.00
.00
(/F TOTAL DUE 1S LESS THAN $1, NO PAYMENT 1S REQUIRED
ZF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE
DUE A REFUND. SEE REVERSE S/DE OF THIS FORM FOR 1NSTRUCT/ONS.)
PURPOSE OF
NOTICE:
PAYHENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
To fulfill the requirements of Section Z140 (b) of the Inheritance and Estate Tax Act, Act Z3 of ZOO0.
(TZ P.S. Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the
reverse side.
-- Hake check ar money order payable to: REOZB?ER OF #ZLLB)
A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania
Inheritance and Estate Tax" (REV-1315). Applications are available at the Office of the Register of Hills,
any of the Z3 Revenue District Offices or from the Department's 24-hour answering service for forms ordering:
1-800-36Z-ZO50; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only).
Any party in interest not satisfied with the assessment of tax as shown on this notice may abject within
sixty (60) days of receipt of this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 171Ze-lOZI,
--electing to have the matter determined at audit of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered an this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601,
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for s Resident
Decedent" (REV-lSD1) for an explanation of administratively correctable errors.
OR
PENALTY:
iNTEREST:
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax
return becomes delinquent at the expiration of nine (09) months from the date of death.
For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return
becomes delinquent at the expiration of eighteen (18) months from the date of death.
Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent per annum
calculated at a daily rate of .000164. AL1 taxes which became delinquent on or after January 1, 1982 will bear
interest at a rate which will vary from calendar year to calendar year #ith that rate announced by the PA
Department of Revenue, The applicable interest rates far 1982 through ZOOZ ara:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 ZOZ .0005~8 1992 9Z .0002~7
1983 16Z .000438 1995-1994 7Z .00019Z
1984 llZ .000301 1995-1998 9Z .000247
1985 13Z .000356 1999 7Z .00019Z
1986 lOZ .O0027~ ZOO0 8Z .O00Z19
1987 9Z .000247 2001 9X .000247
1988-1991 112 .000301 ZOOZ 62 .000164
--Interest is calculated as follows:
XNTEREST = BALANCE OF TAX UNPAXD X NUHBER OF DAYS DELXNqUENT X DAZLY iNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRTSBURG, PA 17118-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR D/SALLO#ANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-151{7 EX AFP C01-02)
DATE 12-02-2002
ESTATE OF RESTENBERGER
DATE OF DEATH 01-18-2002
FILE NUMBER 21 02-0191
'~:r ..... ~ : * ': COUNTY CUMBERLAND
RUTH ANN MCMILLEN ACM 101
ALLFIRSTHBG213 MARKETTRUSTsT PA 17!Q1 I Amoun~ Rami~ed I
DAISY
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~m~ RETAIN LONER PORT/ON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-02) NOT/CE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DZSALLOHANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF RESTENBERGER DAISY B FILE NO. 21 02-0191 ACN 101 DATE 12-02-2002
TAX RETURN WAS: (X) ACCEPTED AS FTLED ( ) CHANOED
RESERVAT'rON CONCERN'rNG FUTURE 'rNTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Es~a~e (Schedule A)
2. S~ocks and Bonds (Schedule
3. Closely Held S~ock/Par~nership /n~eres~ (Schedule C) (3)
~. MoP,gages/No,es Receivable (Schedule D) (q)
E. Cash/Bank Deposi~s/Hisc. Personal Proper~y (Schedule E) (E)
6. Jointly Owned Proper~y (Schedule F) (6)
?. Transfers (Schedule G) (7)
8. To,al Asse~s
APPROVED DEDUCTZONS AND EXEMPTZONS:
9. Funeral Expenses/Adm. Cos~s/Misc. Expanses (Schedule H) (9)
10. Dab~s/Hor~gags Liabilities/Liens (Schedule 1) (10)
11. To'al Deductions
12. Na~ Value of Tax Re*urn
198z000.00
qqlz2~7.$O
.00
.00
.00
1~121~192.5q
79,250.56
$~73~.53
(11)
(12)
1S.
NOTE:
NOTE: To insure proper
cradi~ ~o your account,
submL~ ~he upper por~ion
of ~his form wi~h your
~ax payment.
1,902,70~.Z0
1,819,738.51
Charitable/Governmental Bequests; Non-alec~ed 9113 Trusts (Schedule J) (13)
Na~ Value of Es~a*e Sub~ec~ ~o Tax (lq)
Zf an assessment teas issued previousZy, 11nas 14, 15 and/or 16, 17,
re~lect ~igures that include the total of ALL returns assessed to date.
5,500.00
1,81~,238.$1
18 and 19 tail1
(19)= 272,155.75
AMOUNT PAID
2~7,000.00
12,155.75
TOTAL TAX CREDIT
IALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
272,135.75
.00
.00
.00
( IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT 1S REDUZRED.
IF TOTAL DUE 1S REFLECTED AS A 'CRED/T' (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE S/DE OF TH/S FORM FOR INSTRUCTIONS.)
(15) .00 x
(16) .00 x
(17) .00 x
(18) 1,81~,258.$1 x
IF PAID AFTER DATE /NDZCATED, SEE REVERSE
FOR CALCULAT/ON OF ADD/TZONAL INTEREST.
ASSESSMENT OF TAX:
15. Amoun~ of Line 1~ a~ Spousal ra~e
16. Amoun'l: of Line 1~ ~axable a~ Lineal/Class A ra~e
17. Aeoun~ of Line lq a~ Sibling ra~a
18. Amoun~ of Line lq ~axable a~ Collateral/Class B ra~a
19. Principal Tax Dun
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT
DATE NUMBER INTEREST/PEN PAID (-
0~-18-2002 CD001087 15,000.00
10-18-2001 CDOO17q5 . O0
Oq5 = .00
12 = .00
15 = 272,155.75
O0 _- .00
RESERVATION:
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADHZN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 11, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class S (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Common~salth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the tawful Class S (collateral) rate on any such future interest.
To fulfill the requirements of Section 21q0 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S.
Section 910,0).
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side.
--Hake chock or money order payable to: REGISTER OF #ILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications ara available at the Office
of the Register of Nills, any of the 23 Revenue District Offices, or by calling the special Z0,-hour
answering service for fores ordering: 1-800-361-1050~ services for taxpayers #Jth special hearing and / or
speaking needs: 1-800-0,0,7-3020 iTT only).
Any party in interest not satisfied ~ith the appraisement, allowance, or disalloeence cf deductions, or assessment
of tax (including discount or interest) as sho~n on this Rot[ce must object ~ithin sixty (60) days of race[pt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021,
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
OR
Factual errors discovered on this assessment should be addressed in ~riting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid ~ithin three (3) calendar months after the decedent's death, a five percent (5Z) discount of
the tax paid is allowed.
The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, end not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the tho same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning ~ith first day of delinquency, or nine (9) months and one (1) day frae the date of
death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000160,. All taxes which became delinquent on and after
January 1, 1981 ~ill bear interest at a rate ~hich will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOOZ are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 ZOZ .0005q8 1992 91 . O002~7
1983 16Z .000~38 1993-1990, 71 .000192
198q Ill .000301 1995-1998 97. . O00Zq7
1985 131 .000356 1999 71 .000191
1986 IOZ . O00170, ZOO0 81 .000119
1987 9Z .00020,7 Z001 9Z .00020,7
1988-1991 117. .000501 ZOO2 67. .000160,
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent ~ilZ reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF
THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM YEARLY
UNTIL COMPLETION
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Daisy B. Restenberger
Date of Death: 1-18-2002
Will No.: 21-02-0101 Admin. No.:
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect
to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes x No
If the answer is No, state when the personal representative reasonably believes
that the administration will be complete:
D ate:
If the answer to No. 1 is yes, state the following:
A. Did the personal representative file a final account with the court?
Yes x No
B. The separate Orphans' Court No. (if any) for the personal representative's account
is:
C.Did the personal representative state an account informally to the parties in
interest? Yes No
D. Copies of receipts, releases, joinders and approvals of formal or informal accounts
: may be filed with the Clerk of the Orphans' Court and may be attached to this
report. ~I&T TrusC~Corapgmy~ Execut. or of ~the F.~tate
of Dai . er
~~K~~-~i~ ~ P~e ~ent
Ruth Ann McMillen
Name (Please type or prinO
Post Office Box 2961, Harrisburg, PA 17105
Address
(MAH:rmffAM3)
(717) 255-2109
Telephone No.
Capacity:
x
Personal Representative
Counsel for Personal Representative
R.W. - 27
BUREAU OF INDIVIDUAL TAXES
/NHERTTANCE TAX DIV/STOH
DEPT. 280601
HARRISBURG, PA 171Z8-0601
RUTH ANN NCMI*I2L NFEB 20 / ,11:20
ALLFIRST TRUST
215 MARKET ~.~ · :' ~ LOUt/
..... , ~A, 171
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
02-16-200q
RESTENBERGER
01-18-Z002
21 02-0191
CUMBERLAND
ZOZ
Amount Remitted
REV-7S6 EX AFP
DAISY B
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credit to your account, subeit the upper portion of this fore with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES
REV-736 EX AFP (01-OZ) ~# NOTICE OF DETERMINATION AND ASSESSMENT
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER
ESTATE OF RESTENBERGER DAISY B FILE NO.Z1 02-0191 ACN 202 DATE OZ-16-ZOOq
ESTATE TAX DETERMZNATZON
1. Credit For State Death Taxes as Verified 57,2q8.01
Pennsylvania Inheritance Tax Assessed
(Excluding Oiscount and/or Interest)
Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
259,155.75
.00
q. Total Inheritance Tax Assessed
5. Pennsylvania Estate Tax Due
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
7. Additional Pennsylvania Estate Tax Due
TAX CREDITS:
PAYMENT RECEIPT DISCOUHT (+) AMOUNT PAID
DATE NUMBER :NTEREST/PEN PAID (-)
Z59~155.75
.00
.00
.00
~IF PAID AFTER THIS DATE, SEE REVERSE SIDE
FOR CALCULATION OF ADDITIONAL INTEREST.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN. [
TOTAL DUE
.00
.00
.00
.O0
(IF TOTAL DUE IS LESS THAN $1~ NO PAYMENT IS REgUIRED
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
PURPOSE OF
NOTICE=
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
PENALTY:
INTEREST:
To fulfill the requirements of Section glqO of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S.
Section 91q0).
Detach the top portion of this Notice and submit aith your payment to tho Register of Hills printed on the
reverse side.
-- Hake check or money order payable to: REGISTER OF HILLS, AGENT.
A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania
Inheritance and Estate Tax" (REV-iS15). Applications are available at the Office of the Register of Hills,
any of the 03 Revenue District Offices or from the Department's gq-hour answering service for forms ordering:
1-800-562-00S0; services for taxpayers with special hearing and/or speaking needs: 1-800-qqT-5OZO (TT only).
Any party in interest not satisfied aith the assessment of tax as shown on this notice may object within
sixty (60) days of receipt of this Notice by:
--~ritten protest to the PA Department of Revenue, Board of Appeals, Dept. ZBlOZl, Harrisburg, PA 171lB-lOg1,
--electing to have the matter determined at audit of the personal representative, OR
--appeal to the Orphans' Court
OR
Factual errors discovered on this assessment should be addressed in .riting to: PA Department of Revenue,
Bureau of Individua! Taxes, ATTN: Post Assessment Ravia, Unlt, Oept. gDO601, Harrisburg, PA 17liS-0601,
Phone (717) 787-650S. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decadent" (REV-1501) for an explanation of administratively correctable errors.
The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you ~ould appeal the tax and interest
that has been assessed as indicated on this notice.
Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing
letter becomes delinquent at the expiration of one (1) month free the data the final notice of the increase
in Federal Estate Tax is received.
Taxes ~hich became delinquent before January l, 1982 bear interest at the rate of six (6Z) percent per annum
calculated at a daily rate of .OO016q. Al1 taxes which became delinquent on or after January 1, 1982 ~i11 bear
interest at a rate ~hich will vary free calendar year to calendar year with that rate announced by the PA
Department of Revenue. The applicable interest rates for 198Z through ZOOZ are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
198Z lOX .OOOSq8 199Z 9Z .0002¢7
1985 16Z .000458 1995-199q 7~ .000192
198q llZ .000301 1995-1998 9Z .0002q7
1985 15Z .000356 1999 7Z .O00ZgZ
1986 lO~ .000274 EOOO 8~ .OOOZl9
1987 91 .O00Z~7 ZOO1 91 .0002q7
1988-1991 11Z .000501 200Z 6Z .00016q
--Interest is calculated as follo~s:
INTEREST = BALANCE OF TAX UNPAZD X NUHBER OF DAYS DELZNQUENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent ~il1 reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.