HomeMy WebLinkAbout04-0163PETITION FOR PROBATE and GRANT OF LETTERS
Estate of Barbara Blair Eggleston
Also known as
., deceased
Social Security No. 056-46-8256
No. I63
To: Register of Wills for the County of
Cumberland County in the
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner, who is 18 years of age or older an the executor named in the last Will of the above
decedent, dated June 12, 2003 and codicil(s) dated n/a
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or
principal residence at 422 Bethany Drive, Mechanicsburg, PA 17055.
Decedent, then 79 years of age, died January 15, 2004, at Holy Spirit Hospital.
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the Will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
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
Situate as follows:
$1,000,000.00
$
WHEREFORE, petitioner respectfully request the probate of the last will and codicil(s) presented herewith and
the grant of letters Testamentary thereon.
(testamentary; administration c.t.a; administration d.b.n.c.t.a)
Forrest Carv Eggleston
442 Bethany Drive
Mechanicsbur~,. PA 17055
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
The petitioner above-named swears or affirms 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 of the above decedent
petitioner will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
Before me this ./3~ day of February
2004.
~ Register
Forrest Cary Egglesto~
442 Bethany Drive
Mechanicsburg, PA 17055
Estate of Barbara Blair E~gleston, Deceased
DEGREE OF PROBATE AND GRANT OF LETTERS
AND NOW, February //~"~', 2004, in consideration of the petition on the reverse side hereof,
satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated June 12, 2003 described therein be admitted to probate and filed
of record as the last will of Barbara Blair Eggleston and Letters Testamentary are hereby granted to Forrest
Cary Eggleston.
FEES
p/'o/b~,te, Letters, Etc .............
S~h-o/~ ~ ~ t~c at e s ( ) ............ $
TOTAL
Filed..~.../~...~ ..... ~.~.; ......
Taylor P. Andrews, Esquire
78 West Pomfret Street
Carlisle, PA 17013
717-243-0123
/
15641
his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 9814135
H105.143 Rev. 2/87
RINT
NAME OF nFCFnENT (FY11. ~;~,f,~, La~I)
AGE (Last B~¥)
79
COUNTY OF DEATH
Cumberland
DECEDENT'S USUAL OCCUPATION
tla. Nurse
442 Bethany Drive
FATHER'S NAME (F~'st, Middle, Lasl)
t8.
20a.
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
I SEX I SOCIAL SECURITY NUMBER DATE OF DEATH (M~h Day Year)
Barbara Blair E~leston ]z Female 18. 056 -- 46 -- 8256
...D~_TE OF BIRTH J BIRTHPLACE (Cib/and
8]0-tS-t924Jt. Scranton, ?Al~ J ~. '' *" "" i~L-I
CITY. BORO. ~p OF DEATH FAOILITY NAME (If ~of ~ilituUorl. give itreal lind
N~:] Y,~ r-j~. ~c~ycut~. Jlspec~y~ '
East Pennsboro ~/:2,(~, / /=/OS/>; I(.} / M,,~in.P~m~,.,~. i,o. White
KIND OF BUSINESS I INDUSTRY E DOCATION MARITAL STATUS - Merited,
J SURWWNG SPOUSE
U.S. ARMED FORCES? Never Ma~ie~ SMdowed j
1~.. Missonar Y"D No~J {~"} 12 1'~'"~4 mvo~(~c~) ' J~F~rrest C. Eggleston
DECEDeNtS Ma r r ied
ACTUAL 1TR. Sta~ PA ·
(S~e In$ln~Uofm live im&
On oe~r ade) 1/b. Cou~v ~a itoh ~ t- 1 .~ n ~ lownu~o? 17d.~
,lair ~oTHfi.'s ~E (FimL M~, M~ ~)
Is. Emma Farnham
INFORMerS ~tl~ A~E~S (S~. ~K~n. S~, ~ ~)
Dr. Forrest C. Eggleston
BuflM [] CremalJ~o I~emovM from ! DATE OF DISPOSITION
1-20-2004
AS SUCH LICENSE NUMBER '
IPLACE OF DISPOSITION- Name of Cemeteq. CremMm~
~om~ma~ Cremation Society
2~¢. of PA Crematory
442 Bethany Drive, Mechanicsbur~. PA 17055
LOCATION - City/Town, State,. Zip Code
Jil,. Harrisburg. PA
17109
IMMEDIATE CAUSE (Flrml
mmmk~ In ~eam) .---). a.
SeXy Itlt co~x~lioea
[
rem~lt~ o~ ~ath ) LAST d.
WAS AN AUTOPSy I WERE AUTOPSY FINDINGS I MANNER OF D~ATH~
PERFORMED? J AVAILABLE PRIOR TO
I gC~DPLETION OF C~USE I Na~.I
J N~M E ~i~(~X~.~SS OF F^.~L'TY of PA
C~em~tion
Society
m. ~uu Jomesrown Road, Harrisburg, PA 17109
) ~, da~ a~ ~ sta~. LICENSE NUMBER I~TE SIGNED
TIME OF O~TH (M~, ~, Y~) I 2~. 12~.
I W~ ~SE REFERRED TO A ME~ E~INER ~ER?
PART H: ~~~~,~
mi m~ in ~ ~ ~se ~ in PART I.
J DATE OF INJURY I TIME OF INJURY I HOW INJURY OCCURRED.
D ~'1-~--~----- ~ _~1~= ~.
....
CERTIFIER (Check O~ly one)
- ,,-- my wno~e~e, d~th ~ il ~e time, Me, and ~lce, and d~ to ~ ca' ~(I) and ~n~r ii ~11~ ...................... ~
*MEAL ~NE~O~NER
O~ (Strea~, C~/ro~n, SLam)
LAST WILL AND TESTAMENT
OF
BARBARA BLAIR EGGLESTON
I, BARBARA BLAIR EGGLESTON, of Lower Allen, Township, Cumberland County,
Pennsylvania, declare this to be my Last Will and Testament and revoke any and all wills and
codicils heretofore made by me.
ITEM I:
expenses of my last illness
safeguarding and delivering
My Personal Representative shall pay fi.om the residue of my estate the
and funeral, costs of administration, including ancillary, costs of
legacies, other proper charges against my estate, and estate and
inheritance taxes assessed by reason of my death. Interest and penalties concerning any tax shall be
paid and charged in the same manner as the tax. In the event that the residue of my estate shall pass
under ITEM IV hereof, it is my intention that all such expenses or charges shall be paid out of the
principal allocable to the trust created thereunder.
My Personal Representative's selection of assets to be sold to make the foregoing payments
or to satisfy any pecuniary legacies, and the tax effects thereof, shall not be subject to question by
any beneficiary.
My Personal Representative shall make such elections under the tax laws as my Personal
Representative deems advisable, without regard to the relative interests of the beneficiaries. No
adjustment shall be made between principal and income or in the relative interests of the
beneficiaries to compensate for the effect of election under the tax laws made by my Executor or by
the Trustee.
ITEM II: I bequeath my automobiles, personal effects, household goods, and
other tangible personalty of like nature (not including cash or securities), together with any existing
insurance thereon, if any, as may be my individual property and not the property of my Husband or
owned jointly by me with him, as set forth in a separate memorandum which I shall place with my
Will to the persons therein designated. If I shall leave no separate memorandum, or with regard to
my automobiles, personal effects, household goods, and other tangible personalty of like nature (not
including cash or securities) not referenced by such memorandum, I bequeath such property to my
Husband, FORREST CARY EGGLESTON, if he survives me by thirty (30) days. Should my
Husband, FORREST CARY EGGLESTON, not be living on the thirty-first day after my death, I
bequeath such tangible personalty and insurance thereon to my children, CAROL BLAIR
EGGLESTON and ROBERT CARY EGGLESTON, to be divided among them by my Executors
with due regard for their personal preferences in as nearly equal shares as practical.
I give and bequeath to the following the sums set opposite their
ITEM III:
respective names:
(b)
Each of my grandchildren, CHRISTINA EGGLESTON SEBRIN and
FORREST CARY EGGLESTON II, One Thousand Dollars ($1,000 each) [this is in
addition to the assistance that I provided during my lifetime for my grandchildren's
education]
(c) CHRISTIAN MEDICAL COLLEGE, Ludhiana, Punjab, India, through the
Presbyterian Church U.S.A., 100 Witherspoon Street, Louisville, Kentucky, provided the
CHRISTIAN MEDICAL COLLEGE is operating as a private Christian institution, Ten
Thousand Dollars ($10,000.00).
(d) WORLDWIDE MINISTRIES DIVISION OF THE PRESBYTERIAN
CHURCH, U.S.A., Ten Thousand Dollars ($10,000.00) to be used for medical work in the
developing world to support small mission hospitals.
(e) THE PRESBYTERIAN CHURCH OF MECHANICSBURG, Ten Thousand
Dollars ($10,000.00) for foreign mission work of the Presbyterian Church.
ITEM IV: If my Husband survives me, I give to my Trustee the largest amount
that can pass free of federal estate tax by reason of the Unified Credit, any other estate tax credits
allowed by the Internal Revenue Code, and any charitable deduction due my estate from this gift;
provided, however, that (1) the sum disposed of by this item shall be reduced by the value of
property which passes outside the terms of this will or which passes under other items of this will
and which does not qualify for the estate tax charitable or marital deductions; and (2) the sum
disposed of by this item shall be reduced by charges against the principal of my estate which do not
qualify as federal estate tax deductions. In making the computations necessary to determine the
amount of this pecuniary bequest, valuations and credit amounts as finally determined for federal
estate tax purposes shall control. I direct my Trustee to hold, administer and distribute the trust as
follows:
A. Payment of Unitrust Amount. In each taxable year of the Trust, the Trustee shall pay to
my spouse, FORREST CARY EGGLESTON, during his lifetime a unitrust amount equal to five
percent (5%) of the net fair market value of the assets of the Trust valued as of the first day of each
taxable year of the Trust (the "Valuation Date"). Upon the death of my said spouse, the Trustee shall
pay to my daughter, CAROL BLAIR EGGLESTON, and my son, ROBERT CARY
EGGLESTON, equally, or to the survivor of them, during their lifetimes, an aggregate unitrust
amount equal to five percent (5%) of the net fair market value of the assets of the Trust valued as of
the Valuation Date. In the event that I am not survived by my spouse or either of my two children as
aforesaid, I direct that my Trustee shall distribute the assets of the Trust as set forth in Paragraph
IV.D. hereof. My spouse, FORREST CARY EGGLESTON, and my children, CAROL BLAIR
EGGLESTON and ROBERT CARY EGGLESTON, are herein collectively referred to as
"Recipients."
The unitrust amount shall be paid in quarterly installments. Any income of the Trust for a
taxable year in excess of the unitrust amount shall be added to principal. If for any year the net fair
market value of the Trust assets is incorrectly determined, then within a reasonable period after the
value is finally determined for federal tax purposes, the Trustee shall pay to the Recipients (in the
case of an undervaluation) or receive from the Recipients (in the case of an overvaluation) an amount
equal to the difference between the unitrust amount properly payable and the unitrust amount
actually paid.
B. Deferral Provision. The obligation to pay the unitrust amount shall commence with the
date of my death, but payment of the tmitrust amount may be deferred from such date until the end of
the taxable year of the Trust in which occurs the complete funding of the Trust. Within a reasonable
time after the end of the taxable year in which the complete funding of the Trust occurs, the Trustee
may pay to the Recipients (in the case of an underpayment) or receive from the Recipients (in the
case of an overpayment) the difference between: (1) any unitrust amounts actually paid, plus interest
compounded annually, computed for any period at the rate of interest that the federal income tax
regulations under Section 664 of the Code prescribe for the Trust for such computation for such
period; and (2) the unitrust amounts payable, plus interest compounded annually, computed for any
period at the rate of interest that the federal income tax regulations under Section 664 prescribe for
the Trust for such computation for such period.
C. Proration of the Unitrust Amount. In determining the unitrust amount, the Trustee
shall prorate the same on a daily basis for a short taxable year and for the taxable year ending with
the Recipients' death.
D. Distribution to Charity. Upon the death of the Recipients, the Trustee shall distribute
all of the then principal and income of the Trust (other than any amount due the Recipients or the
Recipients' estate under the provisions above) as follows: One-third (1/3) to THE MEDICAL
BENEVOLENCE FOUNDATION if it is still functioning as a Presbyterian support group; One-
third (1/3) to the PRESBYTERIAN CHURCH U.S.A.(the Church), 100 Witherspoon Street,
Louisville, Kentucky, and I request that the Church distribute this gift to THE CHRISTIAN
MEDICAL COLLEGE, Ludhiana, Punjab, India, provided that the Church determines that the
CHRISTIAN MEDICAL COLLEGE is operating as a private Christian institution; and the
balance to the PRESBYTERIAN CHURCH U.S.A. for foreign mission work of the Presbyterian
Church (hereinafter referred to as "the Charitable Organization(s)"). If any of the Charitable
Organizations is not an organization described in Sections 170(c) and 2055(a) of the Code at the time
when any principal or income of the Trust is to be distributed to it, then the Trustee shall distribute
such principal or income to the other Charitable Organizations. If all of the Charitable Organizations
are not organizations described in Sections 170(c) and 2055(a) of the Code at the time when any
principal or income of the Trust is to be distributed to them, then the Trustee shall distribute such
principal or income to one or more organizations described in Sections 170(c) and 2055(a) of the
Code as the Trustee shall select in its sole discretion.
E. Additional Contributions. No additional contributions shall be made to the Trust after
the initial contribution. The initial contribution, however, shall be deemed to consist of all property
passing to the Trust by reason of my death.
F. Prohibited Transactions. The Trustee shall make distributions at such time and in such
manner as not to subject the Trust to tax under Section 4942 of the Code. Except for the payment of
the unitrust amount to the Recipients, the Trustee shall not engage in any act of self-dealing in
Section 4941 (d), and shall not make any taxable expenditures, as defined in Section 4945(d). The
Trustee shall not make any investments that jeopardize the charitable purpose of the Trust, within the
meaning of Section 4944 and the regulations thereunder, or retain any excess business holding,
within the meaning of Section 4943(c).
G. Taxable Year. The taxable year of the Trust shall be the calendar year.
H. Governing Law. The operation of the Trust shall be governed by the laws of the
Commonwealth of Pennsylvania. The Trustee, however, is prohibited from exercising any power or
discretion granted under said laws that would be inconsistent with the qualification of the Trust
under Section 664(d)(2) and (3) of the Code and the corresponding regulations.
?
I. Limited Power of Amendment. The Trustee shall have the power, acting alone, to
amend the Trust in any manner required for the sole purpose of ensuring that the Trust qualifies and
continues to qualify as a charitable remainder unitrust within the meaning of Section 664(d)(2) and
(3) of the Code.
J. Investment of Trust Assets. Nothing herein shall be construed to restrict the Trustee
from investing the Trust assets in a manner that could result in the annual realization of a reasonable
amount of income or gain from the sale or disposition of Trust assets.
ITEM V: If my Husband, FORREST CARY EGGLESTON, survives me, I
give all the rest, residue and remainder of my property, of every kind and nature and wherever
situated, whether real or personal, to my Husband.
ITEM VI: If my Husband, FORREST CARY EGGLESTON, does not survive
me, or if my Husband survives me and renounces or disclaims all or any portion of my estate, I give
all the rest, residue and remainder of my property, including any portion of my estate so renounced,
to my Trustee, hereinafter named in accordance with the purposes and instructions set forth in Item
IV of this Will.
ITEM VII: The following provisions shall apply to the administration of my estate
and to any Trust under this Will:
SECTION 1. The interests of beneficiaries in principal or income shall not be subject to the
claims of any creditor, any spouse for alimony or support, or others, or to legal process, and may not
be voluntarily or involuntarily alienated or encumbered.
SECTION 2. For convenience of administration or investment, the Trustee may hold the
several trusts as a common fund, dividing the income proportionately among them, assign undivided
interests to the several trusts, and make joint investments of the funds belonging to them. The
Trustee may consolidate any separate trust with any other trust with similar provisions for the same
beneficiary or beneficiaries.
SECTION 3. The Trustee shall hold, manage, care for and protect the trust property with the
care required by the Prudent Man Rule at Section 7302(b) of the Pennsylvania Probate, Estates, and
Fiduciaries Code, and shall have the following powers and, except to the extent inconsistent
herewith, those now or hereafter conferred by law:
(a) To retain any property (including stock of any corporate trustee hereunder or a
parent or affiliate company) originally constituting the trust or subsequently added thereto,
although not of a type, quality or diversification considered proper for trust investments;
(b) To invest and reinvest the trust property in bonds, stocks, mortgages, notes, bank
deposits, limited partnership interests, shares of registered investment companies, or other
property of any kind, real or personal, domestic or foreign, suitable for the investment of trust
funds. Trustee and any Investment Advisor retained by the Trustee are authorized to invest
in the following investments:
§
(1) registered investment companies which are offered, managed or to
which services are provided by affiliates of Smith Barney Corporate Trust
Company,
(2) securities, instruments of deposit, insurance contracts or policies, or
other property distributed, underwritten or issued by an affiliate of Smith
Barney Corporate Trust Company, or sold as an agent by an affiliate of Smith
Barney CorporateTrust Company,
(c) To cause any property, real or personal, belonging to the trust to be held or
registered in the Trustee's name or in the name of a nominee or in such other form as the
Trustee deems best without disclosing the trust relationship;
(d) To vote in person or by general or limited proxy, or refrain from voting, any
corporate securities for any purpose, except that any security as to which the Trustee's
possession of voting discretion would subject the issuing company or the Trustee to any law,
rule or regulation adversely affecting either the company or the Trustee's ability to retain or
vote company securities, shall be voted as directed by the beneficiaries then entitled to
receive or have the benefit of the income from the trust; to exercise or sell any subscription
or conversion rights; to consent to and join in or oppose any voting trusts, reorganizations,
consolidations, mergers, foreclosures and liquidations and in connection therewith to deposit
securities and accept and hold other property received therefor;
(e) To lease trust property for any period of time though commencing in the future or
extending beyond the term of the trust;
(f) To borrow money from any lender, extend or renew any existing indebtedness and
mortgage or pledge any property in the trust;
(g) To sell at public or private sale, contract to sell, convey, exchange, transfer or
otherwise deal with the trust property and any reinvestment thereof;
(h) To employ agents, attorneys and such other persons including auditors,
investment advisors and/or agents even if such persons are affiliated or associated with Smith
Barney Corporate Trust Company to advise or assist the Trustee in the performance of
administrative duties, to act without independent investigation on their recommendations
and, instead of acting personally, to employ one or more agents to perform any act of
administration, whether or not discretionary [The fees, compensation and expenses of such
attorneys and such other persons, including those persons who are affiliates of Smith Barney
Corporate Trust Company shall be in addition to the compensation of the Trustee and shall
be an expense of the Trust, unless already included in the compensation of Smith Barney
Corporate Trust Company as set forth in its prevailing schedule of fees];
(i) To procure services, including discretionary services, which may be
performed by affiliates of Smith Barney Corporate Trust Company, which may include, but
are not limited to:
(1) Investment Advisory. The retained affiliate may manage the
investment of trust assets or advise on the investment of such assets directly or through the
retention of investment managers who may also be affiliates of Smith Barney Corporate
Trust Company,
trust assets,
11
(2) Custody. The retained affiliate may be custodian of all or part of the
(3) Brokerage. The retained affiliate may execute or effect transactions for the
trust and provide such other services to the trust as are normally provided by a broker dealer,
(4) Notwithstanding the foregoing, an affiliate of Smith
CorporateTrust Company that is a disqualified person for purposes of Section 4941
d
Barney
of the Internal Revenue Code of 1986 as amended shall act only as agent and not as principal
(except with regard to the purchase of money market mutual funds);
(j) To compromise, contest, prosecute or abandon claims in favor of or against the
trust;
(k) To elect, pursuant to the terms of any employee benefit plan, individual
retirement plan or insurance contract, the mode of distribution of the proceeds thereof, and
no adjustment shall be made in the interests of the beneficiaries to compensate for the effect
of the election;
(1) To take such action in collection of the proceeds of any life insurance payable to
the Trustee (after deducting all charges by way of advances, loans or otherwise) as the
Trustee deems best, paying the expense thereof from the trust property, but the Trustee need
not enter into litigation to enforce payment on a policy until indemnified to its satisfaction
against all expenses and liabilities which might result therefrom; the insurance company shall
not take notice of the provisions of this will or see to the application of the proceeds, and the
Trustee's receipt to the insurance company shall be a complete release for any payment made;
and
(m) To perform other acts necessary or appropriate for the proper administration of
the trust, execute and deliver necessary instruments and give full receipts and discharges.
ITEM VIII: I appoint my Husband, FORREST CARY EGGLESTON, Executor
of this my Last Will and Testament. If for any reason my Husband, FORREST CARY
EGGLESTON, is unwilling or unable to act as Executor, I appoint my Son, ROBERT CARY
EGGLESTON and my Daughter, CAROL BLAIR EGGLESTON, or the survivor thereof, as Co-
Executors of this my Last Will and Testament, or the survivor thereof as Executor.
I give my Executor the same powers as to the administration and investment of my estate
which I have granted the Trustee with respect to the trust property, to be exercised without
authorization by any court and, as to property subject to administration outside the state of my
domicile, only with the approval of my domiciliary executor. No bond or security shall be required
of any Executor wherever acting.
ITEM IX: I appoint SMITH BARNEY COPORATE TRUST COMPANY, as
Trustee of any and all Trusts created herein, subject to the power granted in ITEM X hereafter to my
Husband, and upon his death to my children, to change corporate trustee with a simultaneous
appointment of a substitute corporate trustee. SMITH BARNEY CORPORATE TRUST
COMPANY, shall be compensated in accordance with its schedule of fees in effect at the time such
services are performed. In addition to such fees, the SMITH BARNEY CORPORATE TRUST
COMPANY, or its affiliates shall also be entitled to receive any payments under Rule 12 b-1 of the
Investment Company Act of 1940 from any registered investment company.
1]
ITEM X: I hereby direct that during his lifetime my Husband, FORREST
CARY EGGLESTON, shall have the power to terminate the appointment of SMITH BARNEY
CORPORATE TRUST COMPANY as Trustee of all Trusts created herein provided that he
simultaneously designate and appoint a substitute corporate Trustee to serve in place of SMITH
BARNEY CORPORATETRUST COMPANY. Upon written direction from my Husband,
FORREST CARY EGGLESTON, to my corporate Trustee, exercising this power and
simultaneously appointing a substitute corporate Trustee, the terminated corporate Trustee shall
promptly transmit assets and necessary documentation to the substitute Trustee to enable and
facilitate a smooth transition. There is no limit to the number of times that this power may be
exercised by my Husband.
Upon the death of my Husband, FORREST CARY EGGLESTON, my two children,
ROBERT CARY EGGLESTON and CAROL BLAIR EGGLESTON, together, or the survivor
thereof, may exercise this same power of termination and substitution of corporate Trustee.
IN WITNESS WHEREOF, I, BARBARA BLAIR EGGLESTON, have hereunto set my
hand and seal to this my Last Will and Testament, consisting of fifteen (15) typewritten pages, each
of which bears my signature, this ] ,} p~day of June 2003.
Barbara Blair Eggleston, Testatrix
Signed, sealed, published and declared by the above-named Testatrix, BARBARA BLAIR
EGGLESTON, as and for her Last Will and Testament, in the presence of us, who, at her request, in
her sight _Ll~resenc~e, ~i~ the sight and presence of each other, have hereunto subscribed our
names~u~ "(~:5c/~'~ ~ '/~/]~ ~ ~7-'3 '/-~"~~
COMMONWEALTH OF PENNSYLVANIA )
· SS.
COUNTY OF CUMBERLAND )
WE, BARBARA BLAIR EGGLESTON, TAYLOR P. ANDREWS, and
t~o~f~ x'J[ ~.~,~ ¥ '~,,~ ~.s'~.~ , the Testatrix and witnesses, respectively, whose names are
signed to the foregoing or attached instrument, being first duly sworn, do hereby declare to the
undersigned authority that the Testatrix signed and executed the instrument as and for her Last Will
and Testament and that she signed willingly and that she executed as her free and voluntary act for
the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the
Testatrix, signed the Will as witnesses and that to the best of their knowledge the Testatrix was at the
time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence.
//Faylor~. Andrews, Witness
, Witness
Subscribed, sworn to and acknowledged before me by BARBARA BLAIR EGGLESTON,
the Testatrix, and subscribed to and sworn or affirmed to before me by TAYLOR P. ANDREWS and
'~-~e s~- (.~,-,, ~ao~e_~-~, , witnesses, this U>2x'*, day
N'~t m-y Pu~lic~
NOTARIAL SEAL
SHELLY SEXTON, Notary Public
Carl sle Boro, Cumberland County
My Commission Expires April 26, 2007
BARBARA BLAIR EGGLESTON
ANDREWS & JOHNSON
ATTORNEYS AT LAW
TAYLOR P. ANDREWS
RONALD E. JOHNSON
78 WEST POMFRET STREET
CARLISLE~ PENNSYLVANIA 17013
TELEPHONE (7~7) 243~)123
CERTIFICATION OF NOTICE UNDER RULES 5.6(a)
Name of Decedent:
Date of Death:
Will No:
Barbara Blair Eggleston
January 15, 2004
21-04-0163
To the Register:
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 February 26, 2004:
Forrest Cary Eggleston
442 Bethany Drive
Mechanicsburg, PA 17055
Robert Cary Eggleston
c/o Cecelia Dahlen
PO Box 612
CR3570
China Springs, TX 76633
Carol Blair Eggleston
608 Downing Court
Westhampton, NJ 08060
Christina Eggleston Sebrin
116 Pelican Avenue
Aransas Pass, TX 78336
Forest Cary Eggleston, II
1500 Crockett Street
Waco, TX 76705
Christian Medical College
Ludhiana, Punjab, India
The Presbyterian Church USA
ATTN: Jacquelyn Lovett
100 Witherspoon Street
Louisville, KY 40202-1396
Worldwide Ministries Division of
The Presbyterian Church USA
ATTN: Jacquelyn Lovett
! 00 Witherspoon Street
Louisville, KY 40202-1396
The Presbyterian Church of Mechanicsburg
300 East Simpson Street
Mechanicsburg, PA 17055
Smith Bamey Corporate Trust
C/o CitiCorp Trust Bank FSB
153 East 53ra Street
New York, NY 10043
Notice has now been given to all persons entitled~ exceptions.
Date: February 26, 2004 ~'/'-~or
)~l~drews,
P.
Esquire
Y8 West Pomfret Street
Carlisle, PA 17013
Phone: 717-243-0123
Capacity: Counsel for personal representatives
OMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE DEPT.
280601 HARRISBURG, PA 17128-0601
LU
z
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Eggleston, Barbara, B.
OFFICIAL USE ONLY
FILE NUMBER
21- 04- 0163
SOCIAL SECURITY NUMBER
056-46-8256
DATE OF DEATH (MM/DD/YYYY DATE OF BIRTH (MM/DD/YYYY) THIS MUST BE FILED IN DUPLICATE
1/15/2004 10/15/1924 WiTH THE REGISTER OF WILLS
IF APPLICABLE) SURVIVING SPOUSE'S NAME SOCIAL SECURITY NUMBER
--~leston, Forrest C. 088-28-9792
~ 1. Original Return
'~ 4. Limited Estate
X~6. Decedent Died Testate
9. Lit'g'tion Proceeds Rec'd
[] 2. Supplemental Return
[] 4a. Future interest Compromise
[] 7. Decedent had Living Trust
Credit
[] 3, Remainder Return
[] 5. Fed. Est. Tax Return Req'd
_0_ 8. Total number of SDB's
11. Election to tax w/Sec. 9113(A)
NAME:
Taylor P. Andrews, Esquire
FIRM NAME:
Andmws& Johnson
TELEPHONE NUMBER
717243~123
COMPLETE MAILING ADDRESS:
Taylor P. Andrews, Esq.
Andrews & Johnson
78 W. Pomfret St.
Carlisle, PA 17013
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3.Closely Held Corporation, Partnership or Sole-Prop. (3)
¢. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Misc. Personal Prop.(Sch,E) (5)
3. Jointly Owned Property (Schedule F) (6)
[--] Separate Billing Requested
7. Inter-Vivos Transfers & Misc. Non-Propate Prop. (7)
3. Total Gross Assets (total lines 1-7)
9. Funeral Expenses & Administration Costs (Sch H) (9)
10. Debts of Decedent, Mortgage liabilities, & Liens (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
14. Net Value Subject to Tax (Line 12 minus Line 13)
$889,452.~
$0.00
$128,767.38
$34,905.02
(8) $1;,053,124.'~
$28,331.44
$0.00
(lt) $28,331.44
(12) $1,024,793.08
(13) $246,482.69
(14) $778,310.39
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amnt of Line 14 taxable at the spousal rate,
or transfers under Sec.9116(a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
$299,655.68 x.O_ (15) $0.00
$478,654.71 x.045 (16) $21,539.46
$0 x.12 (17) $0.00
$0 x. 15 (t8) $0.00
(19) $21,539.46
20 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
De~cedent's Complete Address:
lCTREET ADDRESSITY
Mechanicsburg
Tax Payments and Credits:
1. Tax Due
2. Credits/Payments
A, Spousal Poverty Credit
B. Prior Payments
C. Discounts
442 Bethany Drive
STATE
PA
ZiP
(t)
17055
$21,539.46
Total Credits (A+B+C) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Pentaity {D+E) (3)
4. if Line 2 is greater than Line 1 + Line 3, enter the difference, This is the OVERPAYMENT, (4)
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (SA)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
$0.00
$0.00
$21,539.46
$21,539.46
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Did decedent make a transfer and:
a. retain the use or income of the property transferred:
b. retain the dght to designate who shall use the propedy transerred or its income:
c. retain a reversionary interest: or
d. retain the promise for life of either payments or care?
2, If death occuned after December 12, 1982, did decedent transfer propedy within one year of death
w~hout receiving adequate consideration?
3. Did decedent own an "in trust for" or payable upon death bani( account or security at his or her death?
4. D~d decedent own an Individual Retirement Account, annuity, or other non-probate propedy which
contains a beneficJary disignation?
yes no
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE iT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedures and statements, and to the best of my kn~3wledge and belief, it is true, correct and complete.
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge
SIGNATURE OF PERSON RESEONSIBLE FOR FILING RET
ADDRESS --
442 B_et~han~c.,el~urg, PA 17055
S,GNATURE DATE
ADDRESS ,/' / -
· Louther St., Carlisle, PA 17013
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72P.S. Sec 91 t6(a)(l 1 )¢}].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of t~ansfers to or for the use of the surviving spouse is 9% [72 P S Sec 9116(a)(1 1 )(ii)]
The statute does not exernpt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets end filing a tax return are still applicable even if the surviving spouse is the
1
LAST WILL AND TESTAMENT
OF
BARBARA BLAIR EGGLESTON
I, BARBARA BLAIR EGGLESTON, of Lower Allen, Township, Cumberland County,
Pennsylvania, declare this to be my Last Will and Testament and revoke any and ail wills and
codicils heretofore made by me.
ITEM I: My Personal Representative shall pay from the residue of my estate the
expenses of my last illness and funeral, costs of administration, including ancillary, costs of
safeguarding and delivering legacies, other proper charges against my estate, and estate and
inheritance taxes assessed by reason of my death. Interest and penaities concerning any tax shail be
paid and charged in the same manner as the tax. In the event that the residue of my estate shall pass
under ITEM IV hereof, it is my intention that ail such expenses or charges shall be paid out of the
principai allocable to the trust created thereunder.
My Personal Representative's selection of assets to be sold to make the foregoing payments
or to satisfy any pecuniary legacies, and the tax effects thereof, shall not be subject to question by
any beneficiary.
My Personal Representative shall make such elections under the tax laws as my Personai
Representative deems advisable, without regard to the relative interests of the beneficiaries. No
adjustment shall be made between principal and income or in the relative interests of the
beneficiaries to compensate for the effect of election Under the tax laws made by my Executor or by
the Trustee.
ITEM II: I bequeath my automobiles, personal effects, household goods, and
other tangible personalty of like nature (not including cash or securities), together with any existing
insurance thereon, if any, as may be my individual property and not the property of my Husband or
owned jointly by me with him, as set forth in a separate memorandum which I shall place with my
Will to the persons therein designated. IfI shall leave no separate memorandum, or with regard to
my automobiles, personal effects, household goods, and other tangible personalty of like nature (not
including cash or securities) not referenced by such memorandum, I bequeath such property to my
Husband, FORREST CARY EGGLESTON, if he survives me by thirty (30) days. Should my
Husband, FORREST CARY EGGLESTON, not be living on the thirty-first day after my death, I
bequeath such tangible personalty and insurance thereon to my children, CAROL BLAIR
EGGLESTON and ROBERT CARY EGGLESTON, to be divided among them by my Executors
with due regard for their personal preferences in as nearly equal shares as practical.
ITEM Ill: I give and bequeath to the following the sums set opposite their
respective names:
(b) Each of my grandchildren, CHRISTINA EGGLESTON SEBRIN and
FORREST CARY EGGLESTON il, One Thousand Dollars ($1,000 each) [this is in
addition to the assistance that I provided during my lifetime for my grandchildren's
education]
d
(c) CHRISTIAN MEDICAL COLLEGE, Ludhiana, Punjab, India, through the
Presbyterian Church U.S.A., 100 Witherspoon Street, Louisville, Kentucky, provided the
CHRISTIAN MEDICAL COLLEGE is operating as a private Christian institution, Ten
Thousand Dollars ($10,000.00).
(d) WORLDWIDE MINISTRIES DIVISION OF THE PRESBYTERIAN
CHURCH, U.S.A., Ten Thousand Dollars ($10,000.00) to be used for medical work in the
developing world to support small mission hospitals.
(e) THE PRESBYTERIAN CHURCH OF MECHANICSBURG, Ten Thousand
Dollars ($10,000.00) for foreign mission work of the Presbyterian Church.
ITEM IV: If my Husband survives me, I give to my Trustee the largest amount
that can pass flee of federal estate tax by reason of the Unified Credit, any other estate tax credits
allowed by the Internal Revenue Code, and any charitable deduction due my estate from this gift;
provided, however, that (I) the sum disposed of by this item shall be reduced by the value of
property which passes outside the terms of this will or which passes under other items of this will
and which does not qualify for the estate tax charitable or marital deductions; and (2) the sum
disposed of by this item shall be reduced by charges against the principal of my estate which do not
qualify as federal estate tax deductions. In making the computations necessary to determine the
amount of this pecuniary bequest, valuations and credit amounts as finally determined for federal
estate tax purposes shall control. I direct my Trustee to hold, administer and distribute the trust as
follows:
A. Payment of Unitrust Amount. In each taxable year of the Trust, the Trustee shall pay to
my spouse, FORREST CARY EGGLESTON, during his lifetime a unitrust amount equal to five
percent (5%) of the net fair market value of the assets of the Trust valued as of the first day of each
taxable year of the Trust (the "Valuation Date"). Upon the death of my said spouse, the Trustee shall
pay to my daughter, CAROL BLAIR EGGLESTON, and my son, ROBERT CARY
EGGLESTON, equally, or to the survivor of them, during their lifetimes, an aggregate unitrust
amount equal to five percent (5%) of the net fair market value of the assets of the Trust valued as of
the Valuation Date. In the event that I am not survived by my spouse or either of my two children as
aforesaid, I direct that my Trustee shall distribute the assets of the Trust as set forth in Paragraph
IV.D. hereof. My spouse, FORREST CARY EGGLESTON, and my children, CAROL BLAIR
EGGLESTON and ROBERT CARY EGGLESTON, are herein collectively referred to as
"Recipients."
The unitrust amount shall be paid in quarterly installments. Any income of the Trust for a
taxable year in excess of the unitrust amount shall be added to principal. If for any year the net fair
market value of the Trust assets is incorrectly determined, then within a reasonable period after the
value is fmally determined for federal tax purposes, the Trustee shall pay to the Recipients (in the
case of an undervaluation) or receive from the Recipients (in the case of an overvaluation) an amount
equal to the difference between the unitrust amount properly payable and the unitrust amount
actually paid.
B. Deferral Provision. The obligation to pay the unitrust amount shall commence with the
date of my death, but payment of the unitrust amount may be deferred f~om such date until the end of
the taxable year of the Trust in which occurs the complete funding of the Trust. Within a reasonable
time after the end of the taxable year in which the complete funding of the Trust occurs, the Trustee
may pay to the Recipients (in the case of an underpayment) or receive from the Recipients (in the
case of an overpayment) the difference between: (1) any unitrust mounts actually paid, plus interest
compounded annually, computed for any period at the rate of interest that the federal income tax
regulations under Section 664 of the Code prescribe for the Trust for such computation for such
period; and (2) the unitrust amounts payable, plus interest compounded annually, computed for any
period at the rate of interest that the federal income tax regulations under Section 664 prescribe for
the Trust for such computation for such period.
C. Proration of the Unitrust Amount. In determining the unitrust amount, the Trustee
shall prorate the same on a daily basis for a short taxable year and for the taxable year ending with
the Recipients' death.
D. Distribution to Charity. Upon the death of the Recipients, the Trustee shall distribute
all of the then principal and income of the Trust (other than any amount due the Recipients or the
Recipients' estate under the provisions above) as follows: One-third (I/3) to THE MEDICAL
BENEVOLENCE FOUNDATION if it is still functioning as a Presbyterian support group; One-
third (1/3) to the PRESBYTERIAN CHURCH U.S.A.(the Church), I00 Witherspoon Street,
Louisville, Kentucky, and I request that the Church distribute this gift to THE CHlllSTIAN
MEDICAL COLLEGE, Ludhiana, Punjab, India, provided that the Church determines that the
CHRISTIAN MEDICAL COLLEGE is operating as a private Christian institution; and the
balance to the PRESBYTERIAN CHURCH U.S.A. for foreign mission work of the Presbyterian
Church (hereinafter referred to as "the Charitable Organization(s)"). If any of the Char/table
Organizations is not an organization described in Sections 170(c) and 2055(a) of the Code at the time
when any principal or income of the Trust is to be distributed to it, then the Trustee shall distribute
such principal or income to the other Charitable Organizations. If all of the Charitable Organizations
are not organizations described in Sections 170(c) and 2055(a) of the Code at the time when any
principal or income of the Trust is to be distributed to them, then the Trustee shall distribute such
principal or income to one or more organizations described in Sections 170(c) and 2055(a) of the
Code as the Trustee shall select in its sole discretion.
E. Additional Contributions. No additional contributions shall be made to the Trust after
the initial contribution. The initial contribution, however, shall be deemed to consist of all property
passing to the Trust by reason of my death.
F. Prohibited Transactions. The Trustee shall make distributions at such time and in such
manner as not to subject the Trust to tax under Section 4942 of the Code. Except for the payment of
the unitrust amount to the Recipients, the Trustee shall not engage in any act of self-dealing in
Section 4941(d), and shall not make any taxable expenditures, as defined in Section 4945(d). The
Trustee shall not make any investments that jeopardize the charitable purpose of the Trust, within the
meaning of Section 4944 and the regulations thereunder, or retain any excess business holding,
within the meaning of Section 4943(c).
G. Taxable Year. The taxable year of the Trust shall be the calendar year.
H. Governing Law. The operation of the Trust shall be governed by the laws of the
Commonwealth of Permsylvania. The Trustee, however, is prohibited from exercising any power or
discretion granted under said laws that would be inconsistent with the qualification of the Trust
under Section 664(d)(2) and (3) of the Code and the corresponding regulations.
7
I. Limited Power of Amendment. The Trustee shall have the power, acting alone, to
amend the Trust in any manner required for the sole purpose of ensuring that the Trust qualifies and
continues to qualify as a charitable remainder unitrust within the meaning of Section 664(d)(2) and
(3) of the Code.
J. Investment of Trust Assets. Nothing herein shall be construed to restrict the Trustee
from investing the Trust assets in a manner that could result in the annual realization of a reasonable
amount of income or gain from the sale or disposition of Trust assets.
ITEM V: If my Husband, FORREST CARY EGGLESTON, survives me, I
give all the rest, residue and remainder of my property, of every kind and nature and wherever
situated, whether real or personal, to my Husband.
ITEM VI: If my Husband, FORREST CARY EGGLESTON, does not survive
me, or if my Husband survives me and renounces or disclaims all or any portion of my estate, I give
all the rest, residue and remainder of my property, including any portion of my estate so renounced,
to my Trustee, hereinafter named in accordance with the purposes and instructions set forth in Item
IV of this Will.
ITEM VII: The following provisions shall apply to the admirfistration of my estate
and to any Trust under this Will:
SECTION 1. The interests of beneficiaries in principal or income shall not be subject to the
claims of any creditor, any spouse for alimony or support, or others, or to legal process, and may not
be voluntarily or involuntarily alienated or encumbered.
SECTION 2. For convenience of administration or investment, the Trustee may hold the
several trusts as a common fund, dividing the income proportionately among them, assign undivided
interests to the several trusts, and make joint investments of the funds belonging to them. The
Trustee may consolidate any separate trust with any other trust with similar provisions for the same
beneficiary or beneficiaries.
SECTION 3. The Trustee shall hold, manage, care for and protect the trust property with the
care required by the Prudent Man Rule at Section 7302Co) of the Pennsylvania Probate, Estates, and
Fiduciaries Code, and shall have the following powers and, except to the extent inconsistent
herewith, those now or hereafter conferred by law:
(a) To retain any property (including stock of any corporate trustee hereunder or a
parent or affiliate company) originally constituting the trust or subsequently added thereto,
although not of a type, quality or diversification considered proper for trust investments;
Co) To invest and reinvest the trust property in bonds, stocks, mortgages, notes, bank
deposits, limited partnership interests, shares of registered investment companies, or other
property of any kind, real or personal, domestic or foreign, suitable for the investment of trust
funds. Trustee and any Investment Advisor retained by the Trustee are authorized to invest
in the following investments:
(1) registered investment companies which are offered, managed or to
which services are provided by affiliates of Smith Barney Corporate Trust
Company,
(2) securities, instruments of deposit, insurance contracts or policies, or
other property distributed, underwritten or issued by an affiliate of Smith
Barney Corporate Trust Company, or sold as an agent by an affiliate of Smith
Barney CorporateTrust Company,
(c) To cause any property, real or personal, belonging to the trust to be held or
registered in the Tmstee's name or in the name of a nominee or in such other form as the
Trustee deems best without disclosing the trust relationship;
(d) To vote in person or by general or limited proxy, or refrain from voting, any
corporate securities for any purpose, except that any security as to which the Tmstee's
possession of voting discretion would subject the issuing company or the Trustee to any law,
role or regulation adversely affecting either the company or the Trustee's ability to retain or
vote company securities, shall be voted as directed by the beneficiaries then entitled to
receive or have the benefit of the income from the trust; to exercise or sell any subscription
or conversion rights; to consent to and join in or oppose any voting trusts, reorganizations,
consolidations, mergers, foreclosures and liquidations and in connection therewith to deposit
securities and accept and hold other property received therefor;
(e) To lease trust property for any period of time though commencing in the future or
extending beyond the term of the trust;
ID
(f) To borrow money from any lender, extend or renew any existing indebtedness and
mortgage or pledge any property in the trust;
(g) To sell at public or private sale, contract to sell, convey, exchange, transfer or
otherwise deal with the trust property and any reinvestment thereof;
(h) To employ agents, attomeys and such other persons including auditors,
investment advisors and/or agents even if such persons are affiliated or associated with Smith
Barney Corporate Trust Company to advise or assist the Trustee in the performance of
administrative duties, to act without independent investigation on their recommendations
and, instead of acting personally, to employ one or more agents to perform any act of
administration, whether or not discretionary [The fees, compensation and expenses of such
attorneys and such other persons, including those persons who are affiliates of Smith Barney
Corporate Trust Company shall be in addition to the compensation of the Trustee and shall
be an expense of the Trust, unless already included in the compensation of Smith Barney
Corporate Trust Company as set forth in its prevailing schedule of fees];
(i) To procure services, including discretionary services, which may be
performed by affiliates of Smith Barney Corporate Trust Company, which may include, but
are not limited to:
(1) Investment Advisory. The retained affiliate may manage the
investment of trust assets or advise on the investment of such assets directly or through the
retention of investment managers who may also be affiliates of Smith Barney Corporate
Trust Company,
trust assets,
11
(2) Custody. The retained affiliate may be custodian of all or part of the
(3) Brokerage. The retained affiliate may execute or effect transactions for the
trust and provide such other services to the trust as are normally provided by a broker dealer,
(4) Notwithstanding the foregoing, an affiliate of Smith Barney
C0rporateTrust Company that is a disqualified person for purposes of Section 4941
of the Internal Revenue Code of 1986 as amended shall act only as agent and not as principal
(except with regard to the purchase of money market mutual funds);
(~) To compromise, contest, prosecute or abandon claims in favor of or against the
trust;
(lc) To elect, pursuant to the terms of any employee benefit plan, individual
retirement plan or insurance contract, the mode of distribution of the proceeds thereof, and
no adjusauent shall be made in the interests nfthe beneficiaries to compensate for the effect
of the election;
(1) To take such action in collection of the proceeds of any life insurance payable to
the Trustee (after deducting all charges by way of advances, loans or otherwise) as the
Trustee deems best, paying the expense thereof from the trust property, but the Trustee need
not enter into litigation to enforce payment on a policy until indemnified to its satisfaction
against all expenses and liabilities which might result therefrom; the insurance company shall
not take notice of the provisions of this will or see to the application of the proceeds, and the
Trustee's receipt to the insurance company shall be a complete release for any payment made;
and
(m) To perform other acts necessary or appropriate for the proper administration of
the trust, execute and deliver necessary instnunents and give full receipts and discharges.
ITEM VIII: I appoint my Husband, FORREST CARY EGGLESTON, Executor
of this my Last Will and Testament. If for any reason my Husband, FORREST CARY
EGGLESTON, is unwilling or unable to act as Executor, I appoint my Son, ROBERT CARY
EGGLESTON and my Daughter, CAROL BLAIR EGGLESTON, or the survivor thereof, as Co-
Executors of this my Last Will and Testament, or the survivor thereof as Executor.
I give my Executor the same powers as to the administration and investment of my estate
which I have granted the Trustee with respect to the trust property, to be exercised without
authorization by any court and, as to property subject to administration outside the state of my
domicile, only with the approval of my domiciliary executor. No bond or security shall be required
of any Executor wherever acting.
ITEM IX: I appoint SMITH BARNEY COPORATE TRUST COMPANY, as
Trustee of any and all Trusts created herein, subject to the power granted in ITEM X hereafter to my
Husband, and upon his death to my children, to change corporate trustee with a simultaneous
appointment of a substitute corporate trustee. SMITH BARNEY CORPORATE TRUST
COMPANY, shall be compensated in accordance with its schedule of fees in effect at the time such
services are performed. In addition to such fees, the SMITH BARNEY CORPORATE TRUST
COMPANY, or its affiliates shall also be entitled to receive any payments under Rule 12 b-1 of the
Investment Company Act of 1940 from any registered investment company.
ITEM X: I hereby direct that during his lifetime my Husband, FORREST
CARY EGGLESTON, shall have the power to terminate the appointment of SMITH BARNEY
CORPORATE TRUST COMPANY as Trustee of all Trusts created herein provided that he
simultaneously designate and appoint a substitute corporate Trustee to serve in place of SMITH
BARNEY CORPORATETRUST COMPANY. Upon written direction from my Husband,
FORREST CARY EGGLESTON, to my corporate Trustee, exercising this power and
simultaneously appointing a substitute corporate Trustee, the terminated corporate .Trustee shall
promptly transmit assets and necessary documentation to the substitute Trustee to enable and
facilitate a smooth transition. There is no limit to the number of times that this power may be
exercised by my Husband.
Upon the death of my Husband, FORREST CARY EGGLESTON, my two children,
ROBERT CARY EGGLESTON and CAROL BLAIR EGGLESTON, together, or the survivor
thereof, may exercise this same power of termination and substitution of corporate Trustee.
IN WITNESS WHEREOF, I, BARBARA BLAIR EGGLESTON, have hereunto set my
hand and seal to this my Last Will and Testament, consisting of fifteen (15) typewritten pages, each
of which bears my signature, this ] 2[ f~day of June 2003.
Barbara Blair Eggleston, Testatrix
Signed, sealed, published and declared by the above-named Testatrix, BARBARA BLAIR
EGGLESTON, as and for her Last Will and Testament, in the presence of us, who, at her request, in
her sight~resence,~j,/m~ the sight and presence of each other, have hereunto subscribed our
COMMONWEALTH OF PENNSYLVANIA )
:SS.
COLrNTY OF CUMBERLAND )
WE, BARBARA BLAIR EGGLESTON, TAYLOR P. ANDREWS, and
~o~-r~.~ G~c~{ ~e.~Jm~ , the Testatrix and witnesses, respectively, whose names are
signed to the foregoing or attached instrument, being first duly sworn, do hereby declare to the
undersigned authority that the Testatrix signed and executed the instrument as and for her Last Will
and Testament and that she signed willingly and that she executed as her free and voluntary act for
the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the
Testatrix, signed the Will as witnesses and that to the best of their knowledge the Testatrix was at the
time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence.
, Witness
Subscribed, sworn to and acknowledged before me by BARBARA BLAIR EGGLESTON,
the Testatrix, and subscribed to and sworn or affirmed to before me by TAYLOR P. ANDREWS and
this ['>_'x-~, day of J 2003.
N"~tary mu~lic~__ (
NOTARIAL SEAL
SHELLY SEXTON, Notary Public
Carlisle Boro, Cumberlsnd County
My Commission Expires A_pril 26, 200!.
SCHEDULE B
STOCKS AND BONDS
ESTATE OF FILE NUMBER
Eggleston, Barbara B. 21-04-0163
All property jointly~owned with Right of Survivorship must be disclosed on Schedule F
ITEM DESCRIPTION VALUE AT DATE
NUMBER
1
2
3
4
5
6
7
8
9
10
11
12
13
14
I5
16
17
18
19
20
21
22
23
500 shares Home Depot, Inc.
2958 shares Waypoint Financial Corp.
1000 shares Sharp Holdings Corp.
40 Medical Technology & Innovation
3406.745 Emerald Banking & Finance FD
2998.436 Emerald Growth Fund cIass A
666.098 Europacific Growth Fund Class
5226.975 Growth Fund of America CL B
4329.159 Investment Co of America
957.958 New Perspective Fund Class A
6039.239
2417.405
1040.064
1275.412
2750
4000
1752.67
2000
1333
23396
15000
21064
Pennsylvania Port CL A
SB Prem Global CL A
SB Prem Large Cap CL A
SB Social Awareness CL B
Eaton Vance LTD Duration
Ishares Msci Japan Index Fund
Nicholas-Applegate Conv&Incm
Nuveen Pfd&Conv Income Fd.
Nuveen Pfd &Conv. Income Fd 2
UTS Uncommon Values Tr #2003 A
Ginnie Mae Series 2003-2
Coupon 5%, mature 03/20/30
ING USA Annuity & Live Co
HD $35.4300
WYPT $21.9600
SHAR $0.1850
MTIV $0.0000
HSSAX $25.1500
HSPGX $13.9200
AEPGX $31.0400
AGRBX $24.7100
AIVSX $29.2800
ANWPX $25.0500
#SBPAA $13.2800
#SBGGA $8.4300
#SBPSA $8.8000
#CSAFB $2I .7300
EVV $19.0900
EWJ $9.6500
NCZ $15.5700
JPC $I5.4000
JQC $14.8800
UCV03 $1.1160
$0.9700
$1.4935
OF DEATH
$17,715.00
$64,957.68
$185.00
$0.00
$85,679.64
$41,738.23
$20,675.68
$129,158.55
$126,757.78
$23,996.85
$80,201.09
$20,378.72
$9,152.56
$27,714.70
$52,497.50
$38,600.00
$27,289.07
$30,800.00
$19,835.04
$26,109.94
$14,550.00
$31,459.08
TOTAL (also on line 2, Recapitulation) $889,452.12
SMITH BARNEY_.
c t gmupT
Prepared by ROBERT L. BEARD
Ph. 717-780-1700
Security Description
Symbol/CUSIP
SB
Rtg
Quantity
Appraisal Report
As of 01/15/2004
Avg. Unit
Cost/ Market Price/ Unrealized %
Total Cost Market Value Gain/Loss Gain/Loss
Barbara B Eggleston
PO Box 1098
Mechanicsburg PA 17055-1098
Acct. 724-04178-11
Current Yield to
Estimated Yield (%) Cost
Anmlal Income (%)
EQUITIES
Consumer Discretionary
HOME DEPOT INC
HD
IL
SUBTOTALS FOR Consumer Discretionary:
Financials
WAYPOINT FINANCIAL CORP
WYPT
SUBTOTALS FOR Financials:
Information Technology
SHARP HOLDINGS CORP
SHAR
SUBTOTALS FOR Information Technology:
Miscellaneous Equity
MEDICAL TECHNOLOGy&INNOVATIONS
MTIV
SUBTOTALS FOR Miscellaneous Equity:
SUBTOTALS FOR EQUITIES:
MUTUAL FUNDS
EMERALD BANKING & FINANCE FD
HSSAX
500.00
2,958.00
1,000.00
40.00
3,406.74
35.816 35.430
17,907.99 17,715.00
$17,907.99 $17,715.00
(192.99) (1.08)
($192.99) (1.08)
140.00 0.79 0.78
$14~00 ~ 79 & 78
N/A 21.960
N/A 64,957.68
N/A $64,957.68
N/A N/A
N/A N/A
1,419.84 2.19 N/A
$1,419.84 2.19 N/A
5.986 0.185
5,985.52 185.00
(5,800.52) (96.91)
0.00 0.00 0.00
$5,985.52 $185.00 ($5,800.52) (96.9D
$0.00 &O0 0.00
72.287 0.000
2,891.50 0.00 (2,891.50) (100.00)
$2,891.50 $~00 ($2,891.50) (10~00)
N/A $82,857.68 N/A N/A
0.00 0.00 0.00
$~00 &00 &00
$1,559.84 1.88 N/A
15.430 25.150
52,566.09 85,679.63 33,113.54
62.99
40.88 0.05 0.08
The above summary/prices/quotes/statistics have been obtained from sources believed reliable but are not necessarily complete and cannot be guaranteed. The information contained in
monthly account statements and confirmations reflects all transactions processed by Smith Barney and as such supersedes all other reports, including this report, for financial and tax
puq~oses. This report is not limited to securities held at Smith Barney. Cost information must be supplied by the client for securities not purchased through Smith Barney. Smith
Barney is a division and service mark of Citigroup Global Markets Inc. Member SIPC.
Page 1
SMITH BARNEY_
c t groupT
Prepared by ROBERT L. BEARD
Ph. 717-780-1700
Security Description
Symbol/CUSIP
SB
Rtg
Quantity
Appraisal Report
As of 01/15/2004
Avg. Unit
Cost/ Market Price/ Unrealized %
Total Cost Market Value Gain/Loss Gain/Loss
Barbara B Eggleston
PO Box 1098
Mechanicsburg PA 17055-1098
Acct. 724-04178-11
Current Yield to
Estimated Yield (%) Cost
Annual Income (%)
EMEP.~LD GROWTH FUND CLASS A
HSPGX
EUROPACIFIC GROWTH FUND CLASS
AEPGX
GROWTH FUND OF AMERICA CL B
AGRBX
INVESTMENT COMPANY OF AMERICA
AIVSX
NEW PERSPECTIVE FUND CLASS A
ANWPX
SB PENNSYLVANIA PORT CL A
ff~BPAA
SB PREM GLOBAL CL A
#SBGGA
SB PREM LARGE CAP CL A
#SBPSA
SB SOCIAL AWARENESS CL B
#CSAFB
SUBTOTALS FOR MUTUAL FUNDS:
CLOSED END FUNDS
EATON VANCE LTD DURATION
EVV
2,998.43
666.09
5,226.97
4,329.15
957.95
6,039.23
2,417.40
1,040.06
1,275.41
2,750.00
9.052 13.920
27,I41.78 41,738.22 14,596.44 53.78
35.748 31.040
23,811.34 20,675.68 (3,135.66) (13.17)
22.958 24.710
119,999.99 129,158.55 9,158.56 7.63
24.274 29.280
105,086.24 126,757.77 21,671.53 20.62
19.382 25.050
18,567.46 23,996.84 5,429.38 29.24
13.329 13.280
80,495.86 80,201.09 (294.77) (0.37)
12.410 8.430
29,999.99 20,378.72 (9,621.27) (32.07)
11.725 8.800
12,195.18 9,152.56 (3,042.62) (24.95)
20.717 21.730
26,422.04 27,714.70 1,292.66 4.89
2,767.55 6.63 10.20
206.49 1.00 0.87
439.07 0.34 0.37
2,251.16 1.78 2.14
169.56 0.71 0.91
3,786.60 #.72 4.70
0.00 0.00 0.00
0.00 0.00 0.00
105.86 0.38 0.40
$496,285.97 $565,453.76 $69,167.79 13.94
$9,767.17 1.73 1.97
20.000 19.090 -
55,000.00 52,497.50 (2,502.50) (4.55)
4,438.50 8.45 8.07
The above summary/prices/quotes/statistics have been obtained fi-om sources believed reliable but are not necessarily complete and cannot be guaranteed. The information contained in
monthly account statements and confirmations reflects all transactions processed by Smith Barney and os such supersedes all other reports, including this report, for financial and tax
purposes. This report is not limited to securities held at Smith Barney. Cost information must be supplied by the client for securities not purchased through Smith Barney. Smith
B?rney is a division and service mark of Citigroup Global Markets Inc. Member SIPC.
Page 2
SMITH BARNEY...
ot groupT
Prepared by ROBERT L. BEARD
Ph. 717-780-1700
Security Description SB
Symbol/CUSIP ~
Rtg
Quantity
Appraisal Report
As of 01/15/2004
Barbara B Eggleston
PO Box 1098
Mechanicsburg PA 17055-1098
Acct. 724-04178-11
Avg. Unit Current Yield to
Cost/ Market Priced Unrealized % Estimated Yield (%) Cost
Total Cost Market Value Gain/Loss Gain/Loss Annual Income (%)
ISHARES MSCI JAPAN INDEX FUND
EWJ
4,000.00
NICHOLAS-APPLEGATE CONV & INCM
NCZ
1,752.67
2,000.00
1,333.00
NUVEEN PFD & CONV INCOME FD
JPC
NUVEEN PFD & CONV INCOME FD 2
JOC
SUBTOTALS FOR CLOSED END FUNDS:
UNIT INVESTMENT TRUSTS
UTS UNCOMMON VALUES TR//2003 A
UCV03
23,396.00
SUBTOTALS FOR UNIT INVESTMENT TRUSTS:
MORTGAGE BACKED SECURITIES
GINNIE MAE SERIES 2003-2
Coupon 5% Mature 03/20/30
38373 YFD30BO
SUBTOTALS FOR MBS:
15,000.00
LIMITED PARTNERSHIP
FREEDOM TAX CREDIT PLUS LP
356991927000
SUBTOTALS FOR LIMITED PARTNERSHIP:
50,000.00
CASH & EQUIVALENTS
9.255 9.650
37,019.74 38,600.00 1,580.26
15.003 15.570
26,295.48 27,289.14 993.66
15.000 15.400
30,000.00 30,800.00 800.00
15.000 14.880
19,995.00 19,835.04 (159.96)
$168,310.22 $169,021.68 $711.46
0.993 1.116
23,230.91 26,125.61 2,894.70
4.27 8.00 0.02 0.02
3.78 2,430.95 8.91 9.24
2.67 2,412.00 7.83 8.04
(0.80) 1,559.61 7.86 7.80
0.42 $10,849.06 6.42 6.45
12.46 140.38 0.54 0.60
$23,230.91 $26,125.61 $2,894.70 12.46
100.000 97.000
15,000.00 14,550.00 (450.00) (3.00)
$15,000.00 $14,550.00 ($450.00) (3.00)
N/A 0.000
N/A 0.00 N/A N/A
N/A $0.00 N/A N/A
$140.38 0.54 0.60
750.00 5.15 5.00
$750.00 5.1~ 5.00
N/A 0.00 N/A
N/A 0.00 N/A
The above smnmary/prices/quotes/statistics have been obtained from sources believed reliable but are not necessarily complete and cannot be guaranteed. The information contained in
monthly account statements and confirmations reflects all transactions processed by Smith Barney and as such supersedes all other reports, including this report, for financial and tax
purposes. This report is not limited to securities held at Smith Baraey. Cost information must be supplied by the client for securities not purchased through Smith Barney. Smith
13arney is a division and service mark of Citigroup Global Markets Inc. Member SIPC.
Page 3
SMrrH BARN ..
c t qroup'T'
Prepared by ROBERT L. BEARD
Ph. 71%780-1700
Security Description SB
Symbol/CUSIP Rtg Quantity
Appraisal Report
As of 01/15/2004
Avg. Unit
Cost/ Market Price/ Unrealized .
Total Cost Market Value Gain/Loss
Barbara B Eggleston
PO Box 1098
Mechanicsburg PA 17055-1098
Acot. 724-04178-11
Current Yield to
% Estimated Yield (%) Cost
Gain/Loss Annual Income (%)
Cash Acct Bal 103,290.16
Income Acet Bal 204.04
SMITH BARNEY MUNICIPAL MONEY 25,272.08
#TFMX
Accraed Dividend 1.10
SUBTOTALS FOR CASH & EQUIVALENTS:
OTHER
lNG USA ANNUITY & LIFE CO 21,064.00
380990333000
SUBTOTALS FOR OTHER:
TOTALS FOR PORTFOLIO:
1.000 1.000
103,290.16 103,290.16 0.00
1.000 1.000
204.04 204.04 0.00
1.000 1.000
25,273.18 25,273.18 0.00
$128,767.38 $128,767.38 $0.00
N/A 1.493
N/A 31,459.50 N/A
N/A $31,459.50 N/A
N/A $1,018,235.61 N/A
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 $0.00 0.00 0.00
N/A N/A N/A N/A
N/A N/A N/A N/A
N/A $23,066.45 N/A N/A
The above summary/prices/quotes/statisties have been obtained fl'Olll sources believed reliable but are not necessarily complete and cannot be guaranteed. The information contained in
monthly account statements and confirmations reflects all transactions processed by Smith Barney and as such supersedes all other reports, including this report, for financial and tax
purposes. This report is not limited to securities held at Smith Barney. Cost information must be supplied by the client for securities not purchased through Smith Barney. Smith
B, arney is a division and service mark of Citigroup Global Markets Inc. Member SIPC.
Page 4
SCI~DULE E
CASH, BANK DEPOSITS AND
MISCELLANIOUS PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Egglcston~ Barbara B. 21-04-0163
Include the proceeds of litigation and the date the proceeds were received by the estate
All property jointly-owned with Right of Survivorship must be disclosed on Schedule F
ITEM DESCRIPTION VALUE AT DATE
NUMBER OF DEATH
;mith Barney Cash Acct. Balance
;mith Barney Income Acct. Balance
Smith Bamey Municipal Money Mkt
$103,290.16
$204.04
$25,273.18
TOTAL (also on line 5, Recapitulation) $128,767.38
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
Eggleston, Barbara B. 21-04-0163
if an asset was made joint within one year of the decedent's death, it must be reported on Schedule G
Surviving Joint Tenant (s):
NAME ADDRESS RELATIONSHIP TO
DECEDENT
A. Forrest C. Eggleston
442 Bethany Dr., Mechanicsburg, PA 17055
Husband
Jointly-own ~d property
L'ETI'£~,FOR DATEMADEJOINT DESCRIPTIONOFPROPERT¥ FqCLUDENAMEOF TOTALVALUEOF DECD'S%HqT DOLLARVALUEOFDECEDENT'S
ITEM NUMBER
1 A 23-Aug-88 Waypoint Bank 1805002201 $25,178.41 50~ $12,589.21
2 A 28-Feb-87 M&T Bank 38331489 $8,493.63 50°A $4,246.82
3 A /<:~ Residual value of retirement $36,138.00 50% $18,069.00
lapartment at Bethany Village
TOTAL (also on line 6, Recapitulation) $34,905.02
LOOK FOR US. WE'LL GET YOU THERE.
3/16/2004
ANDREWS & JOHNSON
78 W POMFRET ST
CARLISLE PA 17013
The information which you requested on the account(s) of BARBARA B EGGLESTON
(Social Security Number 056-46-8256) is/are as follows:
Account Number
Class of Account
Date Opened
Principal Balance
Accrued Interest
Balance at Date of
Death
Account Ownership
Name of Joint
Owner, if any
Date Ownership
Was Established
Account Number
Class of Account
Date Opened
Principal Balance
Accrued Interest
Balance at Date of
Death
Account Ownership
Name of Joint
Owner, if any
Date Ownership
Was Established
1805002201
CHECKING
082388
25176.2I
2.20
25178.41
JTO
FORREST C
EGGLESTON
082388
Additional
Information
Requested
Sincerely,
SENIOR SERVICES REP.
RO. Box 171 I. HARRISBURG. PENNSYLVANIA 17105-1711
Toll FrE~ I-~(;6-WAYPOINT (I-866-929-764~S) ' IN YORK AR~.A 717/8F1-4~00 · www.wagpointbank, com
499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-IV,-B-I2
Andrews & Johnson
Attorneys At Law
78 West Pomfret Street
Carlisle, PA 17013
Phone (888) 502-4349
Fax (302) 934-2955
March 26, 2004
Re: Estate of: Barbara B Eggleston
Social SecuritF: 056-46-8256
Date of Death: Jan. uar¥ 15, 2004
Dear Mr. Andrews:
Per your inquiry received March 24, 2004, please be advised that at the lime of death, the above-named decedent had on
deposit with this bank the following:
1. Type of Account
Account Number
Ownership (Names oJ)
Opening Date
Balance on Date of Death
Accrued lnterest
Total
Checking Account
38331489
Barbara B Eggleston
Forrest C Eggleston
02/28/87
$8,493.63
$ 0.57
$8,494.20
Type of Accom~t
Box Number/Location
Ownership (Names
Opening Date
Safe Deposit Box
0000279/Mechanicsburg, PA
Forrest C Eggleston
Barbara B Eggleston
02/0]/50
For further account information, closures and/or reimbursement of funds, etc. please call the Mrechanicsburg
Office # 717-255-2031.
Sincerely,
Records Management
Bethany Village
ElF Refund Estimate
(Forrest Eggleston)
As of Date [ 01/15/04 ]
Entrance Fee Deposit [ 101,730 ]
Less: 10% upon occupancy ~
Less: Amortization ~
Entrance Fee Balance ~. 36,177 J
Less: NR Balance L o J*
HealthCare Discounts I (39) J
Entrance Fee Refund 36,138
* Assumes NR Balance will be paid in full at time of move-out.
SCHEDULE H
FUNERAL EXPENSES, ADMINISTRATIVE
COSTS AND MISCELLANEOUS EXPENSES
ESTATE OF FILE NUMBER
Eggleston~ Barbara B. 21-04-0163
Debts of dece~lent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
1
2
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Funeral Expenses:
Malpezzi Funeral Home
Gingrich Memorials
Administrative Costs:
Personal Representive Commissions
Name of Personal Representative(s): Forrest C. E~leston
Social Security Number of Personal Representative:
Street Address: 442 Bethany Dr.
City: Mechanicsburl~ State: PA Zip: 17055
Year(s) commissions paid:
Attorney fees to Andrews & Johnson
Family Exemption
Claimant Forrest C. E~leston
Street: 442 Bethany Dr.
City: Mechanicsbur~
Relationship of Claimant to Decedent:
Probate Fees to Register of Wills
Accountant Fees
Tax Return Pmparer's Fees
088-28-9729
State & Zip PA, 17055
Husband
to Patricia Rosendale, CPA
$3,627.44
$2,610.00
$17,500.00
$3,500.00
$594.00
$500.00
TOTAL (also on line 9, Recapitulation) $28,331.44
SCHEDULE J
BENEFICIARIES
ESTATE OF FILE NUMBER
Eggleston Barbara B. 21-04-0163
ITEM NAME AND ADDRESS OF BENEFICIARY iLELATIONSHIP AMOUNT OR SHAR[
NUMBER Do Not List Trustee(s) OF ESTATE
I Forrest C. Eggleston, 442 Bethany Dr., Mechanicsburg, PA Husband $299,655.68
iointly owned properiy and life interest in residue with 3%
unitrust
3 Christina Eggleston Sebrin, 116 Pelican Ave., Granddaughter $1,000.00
Aransas Pass, TX 78336
4 Forrest Cary Eggleston II, 1500 Crocket St. Waco, Grandson $1,000.00
iX, 76705
5 Carol Blair Eggleston, 609 Downing Court, Westhampton Daughter
NJ 08060
6 Robert Cary Eggleston, C/O Cecelia Dahlen P.O. Box 612 Son
CR 3570, China Springs, TX 76633
Daughter and Son each have a successive life estate after
Husband in the residue [5% unitrusts]. Total for both: $476~654.65
II NON-TAXABLE DISTRIBUTIONS:
A SPOUSAL DISTRSBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
7 Presbyterian Church USA, 100 Witherspoon St., Louisville, KY 40202-1396
for the Christian Medical College of Ludhiana, Pujab, India
now: $10,000.00
1/3 of remainder interest in unitrust: $72,160.90
8 Presbyterian Church USA, 100 Witherspoon St., Louisville, KY 40202-1396
for Worldwide Ministries
now: $10,000.00
l/3 of remainder interest in unitrust; $72,160.90
9 ~Fhe Presbyterian Church of Mechanicsburg, PA 300 E. Simpson St.,
Mechanicsburg, PA 17055 $10,000.00
10 The Medical Benevolence Foundation, C/O Presbyterian Church USA
100 Withspoon St., Louisville, KY 40202-1396
1/3 of remainder interest in unitrust: $72,160.89
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (also enter on line 13, Recapitulation) $246,482.69
SCHEDULE J
BENEFICIARIES
ESTATE OF FILE NUMBER
Eggleston Barbara B. 21-04-0163
ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR SHARE
NUMBER Do Not List Tmste¢(s) OF ESTATE
I
1 Husband $299,655.68
3
4
5
6
II
9
10
Forrest C. Eggleston, 442 Bethany Dr., Mechanicsburg, PA
jointly owned property and life interest in residue with 5%
unitrust
Christina Eggleston Sebrin, 116 Pelican Ave.,
Aransas Pass, TX 78336
Forrest Cary Eggleston II, 1500 Crocket St~ Waco,
TX, 76705
Carol Blair Eggleston, 609 Downing Court, Westhampton
NJ 08060
Robert Cary Eggleston, C/O Cecelia Dahlen P.O. Box 612
CR 3570, China Springs, TX 76633
Daughter and Son each have a successive life estate after
Husband in the residue [5% unitrusts]. Total for both:
Granddaughter
Grandson
Daughter
Son
NON-TAXABLE DISTPdBUTIONS:
a, SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
Presbyterian Church USA, 100 Witherspoon St., Louisville, KY 40202-1396
for the Christian Medical College of Ludhiana, Pujab, lndia
1/3 of remainder interest in unitrust:
Presbyterian Church USA, 100 Witherspoon St., Louisville, KY 40202-1396
for Worldwide Ministries
1/3 of remainder interest in unitrust:
]?he Presbyterian Church of Mechanicsburg, PA 300 E. Simpson St.,
Mechanicsburg, PA 17055
$I,000.00
$1,000.00
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (also enter on line 13, Recapitulation) $246,482.69
Fhe Medical Benevolence Foundation, C/O Presbyterian Church USA
100 Withspoon St., Louisville, KY 40202-1396
1/3 of remainder interest in unitrust:
$10,000.00
$72,160.90
$10,000.00
$72,160.89
$10,000.00
$72,I60.90
$476,654.65
September 8, 2004
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPARTMENT 280601
HARRISBURG, PA 17128-0601
Telephone
717 787-1794
Taylor P. Andrews, Esq.
Andrews & Johnson
78 W. Pomfret Street
Cai'lisle, PA 17013-3216
Re: Estate of Barbara B. Eggleston
FiFe Number 2104-0163
Dear Mr.- Andrews:
This is in response to your request for assistance in the valuation of the life and remainder
interests in the above estate. Your payment in the amount of $650 has been received. This letter will
serve as your receipt for that payment.
Attached you will find a copy of my calculation. This calculation must be revised if the value of
the unitrust changes. A copy of this letter and the calculation should be submitted with the tax return
when filed. If you have any questions, please do not hesitate to contact me.
Sincerely, ,q
/1~1_ s..S E. Youh_.9'
Trust Valuation Specialist
Inheritance Tax Division
September 8, 2004
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPARTMENT 280601
HARRISBURG, PA 17128-0601
Telephone
717 787-1794
Re: Estate of Barbara B. Eggleston
File Number 2104-0163
Unitrust Value as of Date of Death
Life Interest at Spousal Tax Rate, 5%, Age 83
Life Interest at Lineal Tax Rate, 5%, Ages 53 & 56
Charitable Exemption
$957,888.00
264,750.66
476,654.65
$216,482.69
Ms. Shawn E. Young
Trust Valuation Specialist
Inheritance Tax Division
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT 280601
HARRJSBURG, PA 17126-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162 EX(11 96)
NO. CD 004476
ANDREWS TAYLOR P
78 W. POMFRET STREET
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 056-46-8256
FILE NUMBER: 2104-01 63
DECEDENT NAME: EGGLESTON BARBARA BLAIR
DATE OF PAYMENT: 10/07/2004
POSTMARK DATE: 1 0/07/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 01/15/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $21,539.00
REMARKS:
TOTAL AMOUNT PAID:
$21,539.00
SEAL
CHECK# 1009
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF ZND'rVZDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 18060!
HARRISBURG, PA 1711&-0601
COHHONgEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-164? EX AFP COg-Ol:i)
TAYLOR P ANDRENS ESQ
ANDRENS & JOHNSON
78 N POHFRET ST
CARLISLE
PA 17015{'4 !;:
DATE 12-06-200q
ESTATE OF EGGLESTON
DATE OF DEATH 01-15-200q
FILE NUHBER 21 0~-0165
=OUNTY CUHBERLAND
A~N 10!
I lmoun~ Remi~ed
BARBARA B
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LONER PORT/ON FOR YOUR RECORDS ~
REV-1547 EX RFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR
DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF EGGLESTON BARBARA B FILE NO. 21 0q-016:3 ACN 101 DATE 12-06-200q
TAX RETURN gAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE ZNTEREST- SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks end Bonds (Schedule B) (2)
$. Closely Held Stock/Partnership Interest (Schedule C) (S)
q. Mortgages/Notes Receivable (Schedule D) (q)
$. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (S)
6. Jo/ntly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expanses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilit/es/Lians (Schedule 1) (10)
11. Total Deduct/ohs
12. Net Value of Tax Return
15.
lq.
Char/table/Governmental Bequests; Non-elected 9115 Trusts (Schedule J)
Net Value of Estate Subject to Tax
889zq52.12
.00
118~767.:38
3q/905.02
.00
.00 NOTE: To /nsure proper
cred/~ to your account,
subm/t the upper port/on
.00 of th/s fore w/~h your
tax payment.
(8)
28,3:31.qq
.00
NOTE
1,05:3,12q.52
(11) 28.331.~q
(12) 1,02~,79:3.08
(15) 2q6,q82.69
(1~) 778,:310.:39
zf an assesseent Nas issued previously, lines 14, 15 and/or 16, 17,
re~lect ~igures that lnclude the total o~ ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of L/ne lq at Spousal rate
16. Amoun~ of Line lq taxable a~ L/heal/Class A rate
17. Amount of L/no lq at S/bl/ng rate
18. Amount of L/ne lq taxable at Collateral/Class B rate
19. Pr/ncipal Tax Due
TAX CREDITS:
PAYMENT RECETpT DISCOUNT
DATE NUMBER TNTEREST/PEN pATD (-)
10-07-200q COOOqq76 .00
18 and 19 will
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDIT/ONAL INTEREST.
(15) 299,655.68 X O0 = .00
(16) q78,65q.71 X Oq5= 21,5:39.q6
(17) .00 x 12 = .00
(18) .00 x 15 : .00
(19)= 21,5:39.q6
AMOUNT PAID
21,5:39.00
TOTAL TAX CREDIT I 21,5:39.00
BALANCE OF TAX DUEl .q6
INTEREST AND PEN. .00
TOTAL DUE .q6
( 1F TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED.
ZF TOTAL DUE 1S REFLECTED AS A "CREDIT" (CA), YOU MAY BE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
OUE
RESERVATION:
PURPOSE OF
NOT[CE:
PAYHENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 12, 198Z -- if any future interest in tho estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonmealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section 210`0 of the Inheritance and Estate Tax Act, Act 25 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 check 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-IS15). Applications are available
online at www.revenue.state.ca.us, any Register of Hills or Revenue District Office, or from the Department's
20`-hour answering service for forms orders: 1-B00-562-2050~ services for taxpayers with special hearing and/or
speaking needs: 1-B00-0`47-2020 (TT only).
Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax
(including discount or interest) as shown on this Notice may object within 60 days of the date of receipt of this notice
by filing one of the following:
A) Protest to the PA Department of Revenuej Board of Appeals. You may object by filing a protest online at
www.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for
an electronic protest to bm valid, you must receive a confirmation number and processed date from the
Board of Appeals embsite. You may also send a written protest to PA Department of Revenuej Board of Appeals
P.O. Box ZBIOZ1, Harrisburg, PA 171ZB-IOZ1. Petitions may not be foxed.
B) Election to have the matter determined at the audit of the account of the personal representative.
C) Appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in uriting to: PA Department of Revenue,
Bureau of Individual Taxes~ ATTN: Post Assessment Review Unit, P.O. Box 280601, Narrisburg~ PA 171Z8-0601
Phone (717) 7B7-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (SI) discount of
the tax paid is alloued.
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 end interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January l, 198Z bear interest at the rate of
six (BI) percent per annum calculated at a daily rate of .000160`. A11 taxes which became delinquent on and after
January 1, 19BZ will bear interest at a rate which will vary from calendar year to calendar year mith that rate
announced by the PA Department of Revenue. The applicable interest rates for IgBz through ZOO0` are:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor
~ 20X .00050`B 1988-1991 112 .000201
1985 162 .0000`28 199:~ 92 .00020`7
1980` llZ .000501 1995-199o, 72 .000192
1985 12Z .000556 1995-1998 92 .00020`7
1986 102. .000:~'70` 1999 72 .O0019Z
1987 IOZ .000270` ZOO0 7Z .OOO19Z
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID
Interest Daily
Year Rata Factor
ZOO1 9X ,O0020`7
ZOO2 62 .000160`
2002 52 .000157
2000` 0`2 .000110
X NUIIBER OF DAYS DELINI~UENT X DAILY 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 bm calculatad.
Cumberland County - Register Of Wills
One Courthquse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 12/16/2005
EGGLESTON FORREST CARY
442 BETHANY DRIVE
MECHANICSBURG, PA 17055
RE: Estate of EGGLESTON BARBARA BLAIR
File Number: 2004-00163
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by:
1/15/2006
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
~~~
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
cc: File
Counsel
Judge
t / -i:,
Re~~sl€i' ofVW"iHs of CliibJ.bedand CGunty
STATUS REPORT UNDER RULE 6.12
8a(hCl(~ BI(k,r E9)!~S~ '-1
~(-(~- L~ 1-
;;00'1 - OO/~ 3
Name of Decedent:
Date of Death:
Estate 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 0 No 1Rl
2. If the answer is No, state when the personal1epre,entative reasonably believes that
the administration will be complete: t+~r I I. ~ ~ 6
Note'; - E~/-c,Je. h4'S bee..... c:L'S...J.n bJkd. .
3. If the answer to No.1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes 0 No 0
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 0 No 0
c. Copies of receipts, releases, joinders and approval of formal or informal
accounts may be filed with the Clerk of the 0 hans' Court and may be
attached to this report.
~."
p
4-./j d ,eo;,.).:s r- S I
I
Date: r -S--~G
t-
Name
78 tP. Po~FfC-f s1. Ca.ls/e P,4( ?O,3
I (
Address
7 ( 7 Ol 1-3 -0 ( z. "3
Telephone No.
Capacity:
~ Personal Representative
~ -- .(:',-..--..... -- -O-;r'\ .,-......... ..... .....+..: a
, COLl!.!sel gJ! }Je!SOllC'J le}'lesellta.L!Vv
\(t.
Cumberland County - Register Of wills
One Courthouse Square
Carlisle, PA l7013
phone: (717) 240-6345
Date: 12/06/2005
ANDREWS TAYLOR P
78 W POMFRET STREET
CARLISLE, PA 17013
RE: Estate of EGGLESTON BARBARA BLAIR
File Number: 2004-00163
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after
July I, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by:
1/15/2006
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
A,L '7~''';'.I'~
:" '," -','7 ','.-,.,",;-/'{,'
r;j",/~ v',"" "u ' , ' , '
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
cc: File
Personal Representative(s)
Judge
~'~
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (71 7) 240 - 6345
Date: 12/27/2006
ANDREWS TAYLOR P
78 W POMFRET STREET
CARLISLE, PA 17013
RE: Estate of EGGLESTON BARBARA BLAIR
File Number: 2004-00163
Dear Sir/Madam:
This notice is to serve as a reminder that the Status Report by
Personal Representative under Rule 6.12 is due on the below listed
date.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103
SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after
July I, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
wills a Status Report of completed or uncompleted administration.
This filing lS due by:
1/15/2007
Please feel free to contact this office with any questions you may
have. If you have already filed your Status Report, please disregard
this notice.
Sincerely,
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
cc: File
Personal Representative(s)
,~J
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 12/27/2006
EGGLESTON FORREST CARY
442 BETHANY DRIVE
MECHANICSBURG, PA 17055
RE: Estate of EGGLESTON BARBARA BLAIR
File Number: 2004-00163
Dear Sir/Madam:
This notice is to serve as a reminder that the Status Report by
Personal Representative under Rule 6.12 is due on the below listed
date.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. IJ3
SUPREME COURT RULES DOCKET NO. 11 for decedents dying on or after
July I, 1992, the personal representative or his counsel, within two
(2) years of the decedent's deathl shall file with the Register of
wills a Status Report of completed or uncompleted adminiscration.
This filing lS due by:
1/15/2007
Please feel free to contact this office with any questions you may
have. If you have already filed your Status Reportl please disregard
this notice.
Sincerely,
~f; ';~c /I
t ..~,~ i'
~ j4.~"i./IV' c""'. <
/,,- V,'!;:.;..oo~ ....._1
i' i
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
cc: File
Counsel
<;j
,
Pa. O.e.Rule 6.12 STATUS REPORT
REGISTER OF WILLS OF Co.> wtlu 14 ~
COUNTY, PENNSYL VANIA
Date of Death:
etA (kA c-6\
1- (s- - Zc)f)y,
B/Q\r'"
Name of Decedent:
Pursuant to Pa. O.C Rule 6.12, 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 0 No
2. If the answer is No, state when the personal representative
reasonably believes that the administration will be complete:
3. If the answer to No.1 is YES, state the following:
a. Did the personal representatiyejile a final account with the Court? . . . . . .. 0 Yes E( 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? ............................... ~Y es 0 No
d. Copies of receipts, releases, joinders and approvals of fornial or informal accounts may be
filed with the Clerk of the Orphans' Court and may be a . hed to this re ort.
Date
l- 2-.--07
L.(' .7\ Lla' \1-
'I::" .(~ ~ ~
llJUl
j( Counsel
Telephone
Form RW-JO rev. 10.13.06
\
~-