HomeMy WebLinkAbout04-26-10 (2)15056051058
REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes County Code Year File Number
INHERITANCE TAX RETURN
PO BOX 280601 _ _
Harrisburg, PA 17128-0601 RESIDENT DECEDENT a ~ o q a ~~ ~
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
195-10-2598 08/27/2009 06/29/1919
Decedent's Last Name Suffix Decedent's First Name MI
'BRINK _ _ EVELYN L
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name ___ Suffix Spouse's First Name MI
_ HIMMELBERGER _ RALPH H
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
-- REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
:!~ = 1. Original Return `~~ 2. Supplemental Return „ ~. 3. Remainder Return (date of death
„a ... 4. Limited Estate
€~:I•> 6. Decedent Died Testate
(Attach Copy of Will)
.... 9. Litigation Proceeds Received
4a. Future Interest Compromise (date of
death after 12-12-82)
~`"~'":~ 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
10. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95)
prior to 12-13-82)
~':' ~ 5. Federal Estate Tax Return Required
~. 8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(Attach Sch. O)
~.urcrct~rVlvutNT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name... Daytime Telephone Number
Ronald T. Derenzo (570) 622-' -- - :.
Firm Name (If Applicable)....... ~. 7c'" ._ ,._ .. ~ ~ ~ ' .:,
REGISTEf~~~~S USNLY -, '7
DERENZO & ZERBE wa
r ~--- ~ -'-;
First line of address _
~ N
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111 East Market Street ~---, ~ =~-~ _ ~.
- _,_~
Second line of address __ ~ _-~ fV r _rt
P. O. Box 207
~
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N
City or Post Office State ZIP Code DATE FILED
Pottsville PA ' 17901-0207
Correspondent's a-mail address:
~~~~~~ NC~~d~~~C~ vi pequry, i aeciare tnat i have examined this return, including accompanying schedules and statements, and to the best of my knowledge 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 ERSON R SPO I E F FILING RETURN ATE
ADDRESS ar L. chef ~~''~~~~ ~ ~
y e frey L. Scheib
221 Timber Road, Pottsville, PA 17901 419 Augusta Drive East, Sinking Spring, PA 19608
SIG RE F PREPARER OTHER THAN P SENTATIVE DATE
ADDR ss Ronald T . Derenzo -
111 East Market Street, P. O. Box 207, Pottsville, PA 17901-0207
PLEASE USE ORIGINAL FORM ONLY
Side 1
15056051058 15056051058
J
15056052059
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: EVELYN L BRINK ! 195-10-2598
RECAPITULATION
1. Real estate (Schedule A) . ............................................ 1.
2. Stocks and Bonds (Schedule B) ....................................... 2. ! 277,787.19
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3.
4. Mortgages & Notes Receivable (Schedule D) ............................. 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. ' 70,688.34
6. Jointly Owned Property (Schedule F) Separate Billing Requested ....... 6. ! 24,350.95
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ~:.» Separate Billing Requested........ 7. ! 23,249.59
8. Total Gross Assets (total Lines 1-7)...... 8 396,076.07
9. Funeral Expenses 8~ Administrative Costs (Schedule H) ..................... 9. ! 33,958.96
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................ 10. ' 876.00
11. Total Deductions (total Lines 9 & 10) ................................... 11. j 34,834.96
12. Net Value of Estate (Line 8 minus Line 11) .............................. 12.
361,241.11
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ........................ 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. ! 361,241.11
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116 _ ___ __ ___
(a)(1.2) x .0 0 23,249.59 15. 0.00
16. Amount of Line 14 taxable ., ... ...... ,
at lineal rate X .0 45 337,991.52 16. ' 15,209.62
17. Amount of Line 14 taxable - .,.
at sibling rate X .12 17
18. Amount of Line 14 taxable
at collateral rate X .15 18
19. TAX DUE ......................................................... 19. ',' 15,209.62 !:
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
15056052059 Side 2
15056052059
REV-1500 EX Page 3
Decedent's Complete Address:
File Number
DECEDENT'S NAME DECEDENTS SOCIAL SECURITY NUMBER
EVELYN L BRINK 195-10-2598
STREET ADDRESS
325 Wesley Drive, Apartment 3114
CITY STATE ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due (Page 2 line 19) (1) 15
209.62
2. Credits/Payments ,
A. Spousal Poverty Credit
B. Prior Payments 14,300.00
C. Discount 752.61
3. Total Credits (A + B + C)
Interest/Penalty if applicable (2) 15,052.61
D. Interest
E. Penalty
Total Interest/Penalty (D + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund. (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 157.01
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 157.01
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? .............. ^ ^x
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ 0 ^
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
or dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is three (3) percent [72 P.S. §9116 (a) (1.1) (i)).
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent
[72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exem.-Rt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an
adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)).
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in
72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)). Asibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1503 EX+ (6-98)
SCHEDI~LE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
EVELYN L. BRINK, a/k/a EVELYN BRINK HIMMELBERGER 21-09-0861
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
~ ~ 112 shares, MetLife, Inc., @ $37.78 per share
4,231.36
2. Wells Fargo Advisors, LLC -Account No. 1774-6948. See attached list of assets in account.
(Money Market balance of account is reported on Schedule E.) 219,223.09
3. PNC Investments Classic Account No. 47189871:
3,448.776 - FEDERATED INVT SER FDS INC BD FD CL C SHS @ $8.488769 - $29,275.86
2,844.141 - PUTNAM PA TAX EX INC FD SH BEN INT @ $8.81 - 25,056.88 54,332.74
See attached memo dated 12/3/09 from PNC Investments.
TOTAL (Also enter on line 2, Recapitulation) I $ 277,787.19
(If more space is needed, insert additional sheets of the same size)
Wells Fargo Advisors, LLC
1250 Broadcasting Road, Suite 100
Wyomissing, PA 19610
Te1610-376-1700
Fax 610-478-1352
800-288-2437
Member FINRA/SIPC
Evelyn L Brink
Account 1774-6948
DATE OF DEATH VALUATION
AUGUST 27, 2009
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Quantity Symbol Cusip Description NAV Value
1501.222 BFABX 097873202 Bond Fund of America Class B 11.57 17,369.14
1449.037 CIBCX 140193301 Capital Income Builder Class C 45.72 66,249.97
2440.343 IFABX 453320202 Income Fund of america Class B 14.41 35,165.34
2908.025 IFACX 453320301 Income Fund of America Class C 14.38 41,817.40
3878.863 OPACX 683940704 Oppenheimer PA Mun Fund Class C 9.64 37,392.24
High Low Average
200 KTH 220808206 Peco Energy Cap 8% Corts 26.94 26.13 26.54 5,307.00
400 O.D 756109609 Realty Income 7.375% PFD 24.33 24.00 24.17 9,666.00
200 VZ 92343V104 Verizon Communications 31.62 30.94 31.28 6,256.00
Money Market Balance
TOTAL ACCOUNT VALUE
stock value calculation: quantity x average price
mutual fund value calculation: quantity x NAV
1,375.59
$220,598.68
The above summary of prices/quotes/statistics has been obtained from sources believed to be reliable, but is not
necessarily complete and cannot be guaranteed.
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COMMENTS:
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Tltii~ fax li~~y tontsin privileged ~nli confidt~luial i1'~ffifr'ndli0n illl~l'Ided ul'lly for lflra usr of lftie atlJlrs~(ti~ Warned attovP If thg rr?~riwr of
this message ~s not the intended recrplent ar the employee or agent responsible for deliver7ng the messagr: to the intended recipient(s),
plrasr nulr that any dis5emir~alian, distr-iGuliun o~ Cupyirr~ of llli5 wrnrrwrlic~liun is Sir illy Nr~uhiGllt:U, Anyurre who r'ecelves this
communication In error should notify us rrnmed~atety by telephone and return the original message to us at the address above via the
11.S_ Mail., Ar dc::trpy thr. message in it, entirety
^ Herd copy to follow
^ Nerd copy to tollow upon request
~ •Mayl.,oae Value Important Investor Information, SQCUrities and brokerage services are provided by PNC rnve~rmPnt~ t i r:, man,h~~r
~ 'NO$ankGUaran~ee t-INF{A and SING. Annuities and other Insurance products arR ntternd by F'Alr: Inleilraner ~.'Niras, Inr a lirpn<ed
i}I~1.-i ~Incc ~~}~: nuy.
FQnM I 1 TOIO-0J09
Waco Qt fanaGh~ ONf]C7/311ay
Viluarion Date: Oa137j3009
r:u~tiual+u~ ante: to/Ol/200!
>Zotata lhlaatiDn
BeCaCe ai: i'0'SLY1f ~RIK1C
Acca+nC s 1710-ya7~,
.Report type: Gate of Death
twl~er ~r aecusscseo~ a
Fite ]ns~ DnrrrX,8111st,1rn
ldean encUor biv and Ynt Sectaity
Ad j13aCt1CriL6 ACCrtle+ltl Y~lva
Shtrea Seeuriry
rjr Pbr oedcrip~ldu High/Aak LOw~Bid
~) 1448.??6 P8DB61ATAD INV9' g8A 8D9 i11C 131420D301)
SD PD CL C BliB
FMtual }Lrld (a>: quoted by lUSDAQi
si 2oas.i~i ~~ pA ?A7( BatsnlT I~CaFtB TD ~?~sasaloa)
s~ per ~
~Cual new tav yuvttd br l1A,GLV-0)
OJ/2712pQ~ 6.81D04 10cC
Sotal Valua:
Yattl 1-ccrual
A-X94000 2!,195.16
1.30000 Y5.05G.00
~5~,332.7!
~C.Ob
r+t+ge 1
Thl. repar~ rae proQUCed wiC~ ~sst~ttivel, o yroduct of ltecsr.~ velluctnnp b Pricing ByaCeea, the. ti yon Neva quaationa.
rylnaaA 4hnEaot BV? 8peteme at (118) 313-6308 or Mww.ovpoya.ean. (Revieibn 7.0.9)
REV-1508 EX+ (6-98)
SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
EVELYN L. BRINK, a/k/a EVELYN BRINK HIMMELBERGER 21-09-0861
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointlyowned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION VALUE AT DATE
OF DEATH
1. Uncashed checks:
A. First Clearing, LLC -Check No. 7080862 dated 8/26/09 $183.99
B. Camp Hill Woman's Club -Check No. 1278 dated 5/28/09 26.00
C. ING -Check No. 0012293137 dated 8/25/09 363.67 573.66
2. PNC Bank:
A. Certificate of Deposit Account No. 31600295397 - $54,196.99, together
with interest accrued to date of death of $67.40 $54,264.39
B. Checking Account No. 5140007186 - $14,474.30, together with
interest accrued to date of death of $0.40 14,474.70 68,739.09
See attached letter dated November 19, 2009.
3. Wells Fargo Advisors, LLC -Account No. 1774-6948. Money Market balance as of date of death. 1,375.59
See attachment to Schedule B.
TOTAL (Also enter on line 5, Recapitulation) $ I 70,688.34
(If more space is needed, insert additional sheets of the same size)
r'
z.z•d
~~ ~ -
LEA THEIMAY
NoYCmbcr 1 ~, 200
Staecy Persio
PNC .Daak .
Steel bourne Square Branch .
RE: Eyciya L Ezit~c .
. SSN: 195.1 Q-25~8 ~ -
DOD: 48 ~7-2004
Feat Ms. Persio:
In response to your request for r]atc of` Dcath (1~OD) b$lances for the customer noted above, ~t~x
racords show thn fc~llawin~: .
Certifualo of UbpUail
1,cccrunt tf ~ 1600295397 ~ Est~.blisred: 0?-1(1-2(l~
E~.Y~f L HRIlVIf
DOD balnncc: $ 54,19b.9~ _ b7.40 acCru~ interest
Cbcckiag Ae~uut
. Account # 514040? 186 ~ E.gtahla~laed:.i 2-01- l X6'7
EVELYN L ER~~
DOD b~alancc: $14474.30 + 0.4U ~e1'Wed untarst .
.~vC~tIDlIIt ~CCOQaf
~'he decedent maintained Investalcnt Accovn# 4T 1898? 1, Fair further information, yon may call the
Brokezag~t Dtpar~ent at 1-$00-?62-6111.
Pieese Here tbat Ibis office provides date of death balances for deposit accounts (ZRAs, CDs, Chocking and
3avinga}~ 'iNe dv nut process eny ~nsnefal tritassetions or provide s~amenta. If ynv iced ~'iF4mco with
any of these. items, please till 1-888~1~IC-B,ANK (1-888-75z-2265} or stop ey your 1oc~(Xcv~; I~enk branch
of~Ice.
..
Siaccrcly,
~1auo~tl Finaac~l Sezvi~s Cc~tec
PNC Bank, N.1ti: Member FDIC
Fa~c 1 of 2 ~ ~
i
t92.£2.Z90LS • °1 b69tSL£0j9 JNISSIWOAM OI+Jd ~ wO ~~ 65 =80 6002-6I -f10N
REV-1509 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCNED~lLE F
JOINTLY OWNED PROPERTY
ESTATE OF FILE NUMBER
EVELYN L. BRINK, a/k/a EVELYN BRINK HIMMELBERGER 21-09-0861
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A' Jeffrey L. Scheib
419 Augusta Drive East
Sinking Spring, PA 19608
Grandson
B
C.
JOINTLY-OWNED PROPERTY:
~~~ more space is neeaea, insert additional sheets of the same size)
REV-1510 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCNED~ILE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF FILE NUMBER
EVELYN L. BRINK, a/k/a EVELYN BRINK HIMMELBERGER 21-09-0861
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the RFV-15nn rnvFR cNFFT ~~ „o~
~~~ more space is neeaea, insert addltfonal sheets of the same size)
ING
October 14, 2009
Derenzo & Zerbe
111 East Market St
PO Box 207
Postville PA 17901-0207
Re: Policy 90103713 - Evelyn L Brink, decedent
Dear Mr. Derenzo,
Thank you for your request on the above named contract. The commuted value for the
policy is $23,249.59 and the primary beneficiary is Ralph Himmelberger.
If you have any questions please call our Customer Service Center at 1-800-369-5303
Monday through Thursday 8:30 a.m. to 6:30 p.m., and Friday 8:30 a.m. to 5:30 p.m. Eastern
time.
Sincerely,
Annuity Policy Owner Services
sla
909 Locust Stmet
.Des Moines (A ,50309-2899 IrVI_~ Annuity and I. f~ fi~surunce CamPanv
REV-1511 EX+ (12-99)
SCNEDVLE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
EVELYN L. BRINK, a/k/a EVELYN BRINK HIMMELBERGER 21-09-0861
Debts of decedent must be reported on Schedule L
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1 ~ Myers - Harner Funeral Home, Inc. -funeral bill 11,833.00
2~ Coopers -funeral dinner 316.46
3. Chum Hospitality -memorial service 375.50
4. Shady Lane Cemetery -opening grave 920.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City State
Year(s) Commission Paid:
2. Attorney Fees Derenzo & Zerbe
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
claimant Ralph Himmelberger
street Address 325 Wesley Drive, Apartment 3114
Zip
16,000.00
3,500.00
city Mechanicsburg State PA _ Zip 17055
Relationship of Claimant to Decedent Surviving Spouse
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees Jones & CO .
~. Register of Wills -Additional Probate Fee
$. Derenzo &Zerbe -disbursements
364.00
400.00
50.00
200.00
TOTAL (Also enter on line 9, Recapitulation) $ 33,958.96
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX+ (12-08)
~... , .:,
` SCHEDULE I
~ : pennsylvan~a
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
EVELYN L. BRINK, a/k/a EVELYN BRINK HIMMELBERGER 21-09-0861
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
Ir more space is needed, insert additional sheets of the same size.
REV-1513 EX+ (11-08)
~ pennsylvania SCHEDULE ~
DEPARTMENT OF REVENUE
` BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
- _--
ESTATE OF FILE NUMBER
EVELYN L. BRINK, a/k/a EVELYN BRINK HIMMELBERGER 21-09-0861
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under
Sec. 2116 (a) (1.2).]
Jeffrey L. Scheib Grandson Entire Estate
419 Augusta Drive East, Sinking Spring, PA 19608
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, A S APPROPRIATE.
II NON-TAXABLE DISTRIBUTIONS;
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
1. NONE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1. NONE
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ NONE
it more space is needed, insert additional sheets of the same size.
LAST WILL AND TESTAMENT
OF
EVELYN L. BRINK, alk/a
EVELYN L. HIMMELBERGER, a/k/a
EVELYN L. BRINK-HIMMELBERGER
I, EVELYN L. BRINK, a/k/a EVELYN L. HIMMELBERGER, aJk/a EVELYN L.
BRINK-HIMMELBERGER, of East Pennsboro Township, Cumberland County,
Pennsylvania, being of sound mind, memory and understanding, do hereby make this my
Last Will and Testament, hereby revoking all Wills and Codicils at any time heretofore
made by me.
FIRST: I direct that my Executors hereinafter named shall pay and discharge all of
my legal debts and the expenses of my last illness and funeral as soon as possible after my
decease.
SECOND: I give and bequeath any shares of stock of PENNSYLVANIA POWER
& LIGHT COMPANY which I may own at the time of my death unto my grandson,
JEFFREY L. SCHEIB, if he survives me for a period of thirty (30) days.
THIRD: I give, devise and bequeath all the rest, residue and remainder of my estate,
real, personal and mixed, of whatsoever nature and wheresoever the same maybe situate at
the time of my death, unto my grandson, JEFFREY L. SCHEIB, if he survives me for a
period of thirty (30) days.
FOURTH: In the event my grandson, JEFFREY L. SCHEIB, shall fail to survive
me for a period of thirty (30) days:
A. If my said grandson leaves issue to survive, I direct that my entire
estate shall be distributed in equal shares unto my said grandson's then living issue,
per stirpes; provided, however, that each such issue has attained the age of twenty-
five (25) years. In the event any such issue has not attained the age of twenty-five
(25) years at such time, I direct that the share for such issue shall be held in a
separate trust by my Trustee hereinafter named until such issue has attained the age
of twenty-five (25) years for the following uses and purposes:
1. The net income from such issue's trust shall, in the sole
discretion of my Trustee, either be accumulated and added to the principal or
paid to or for the benefit of said issue in such amounts and proportions as said
Trustee may in Trustee's sole discretion determine.
2. In addition, if my Trustee in Trustee's sole discretion considers
it advisable, Trustee may from time to time make payments from principal in
such amounts as Trustee may deem appropriate for the health, support,
maintenance and education (including higher education, undergraduate and
graduate, business or technical) of such issue.
3. In addition, Trustee, in Trustee's sole discretion, may invade the
principal of the trust for the following purposes:
(a) To enable such issue to start a business, provided that it
is on a sound business basis, in the sole discretion of Trustee.
2
(b) To advance funds for the down payment on a residence
for such issue, to the extent that Trustee in Trustee's sole discretion
deems advisable.
(c) For any other legitimate personal or business need of
such issue, to the extent that Trustee in Trustee's sole discretion deems
advisable.
4. Upon each such issue attaining. the age of twenty-five (25)
years, Trustee shall distribute absolutely to such issue the entire remaining
principal and any accumulated income of such trust, if such issue has so
requested Trustee in writing.
5. Anything hereinbefore contained to the contrary
notwithstanding, if at any time Trustee shall in Trustee's sole discretion
determine that the administration of any property retained in trust under this
paragraph would be impracticable because of the small size of the fund or for
any other reason, Trustee shall pay or distribute such property for the benefit
of the beneficiary, without order to court; to the parent or guardian of the
estate or person of the beneficiary; to the person caring for or having custody
of the beneficiary; or such other persons, organizations or institutions as
Trustee may select, whose receipt shall be a sufficient acquittance therefor.
In the case of a minor, Trustee may deposit such fund in a savings account
made payable to the minor at majority in a savings institution chosen by
Trustee.
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B. If my said grandson leaves no issue to survive, I direct that my entire
estate shall be distributed unto my son-in-law, GARY L. SCHEIB.
FIFTH: I direct that the principal of my estate and of the trusts created or appointed
hereunder and the income therefrom, so long as the same are held by my Executors or
Trustee, shall be free from the control, debts, liabilities and assignments of any beneficiary
interested therein, and shall not be subject to execution or process for the enforcement of
judgments or claims of any sort against such beneficiary.
SIXTH: I direct that all inheritance, estate, transfer, succession and death taxes of
any kind whatsoever (including interest and penalties thereon), which may be payable by
reason of my death, shall be paid out of my residuary estate. Taxes on future interests and
remainders maybe prepaid.
SEVENTH: In addition to any authority otherwise given them, I expressly grant
unto my Executors and Trustee the following powers to be exercised in their discretion and
on such terms as they may deem best with respect to my estate and the trusts created
hereunder, including property retained for minors or disabled beneficiaries, and effective
until final distribution of all assets:
A. To retain any property owned by me at my death and invest and
reinvest, without being confined to "legal investments", and without responsibility
for diversification, in any form of property, including by way of illustration and not
of limitation: real estate, common stocks up to one hundred per cent hereof; common
trust funds maintained by or stock of any corporate fiduciary hereunder; investment
trusts; mutual funds; and securities issued outside the United States.
4
B. To sell, exchange or lease for any period of time any property, real or
personal; to effectuate a redemption of stock in a closely held corporation; to
maintain, repair, alter, improve, restrict, subdivide, develop, partition, dedicate or
abandon real estate; to grant easements concerning and to otherwise encumber real
estate; and to give options and execute option agreements for the sale or lease of
assets held without obligation to repudiate the same in favor of better offers.
C. To subscribe for stocks, bonds, or other investments, to join in any
plan of lease, mortgage, merger, consolidation, reorganization, foreclosure or voting
trust and deposit securities thereunder; to exercise options and to purchase stock and
other property; and generally to exercise all the rights of security holders of any
corporation.
D. To register securities in the name of a nominee or in such manner that
title shall pass by delivery and to vote, in person or by proxy, securities held
hereunder and in such connection to delegate discretionary powers.
E. To receive additional property from any source and add it to any of the
trusts hereunder.
F. To borrow money and to mortgage or pledge assets held hereunder as
security, to lend money on such security as may be deemed sufficient and to leave
outstanding any loans taken out by me during my lifetime and remaining unpaid at
my death or pay them off in whole or in part in their sole discretion.
G. To make all reasonable compromises.
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H. To make distribution in cash or in kind or partly in cash, and, except as
otherwise specifically directed, to allocate specific assets to or among the
beneficiaries, including any trusts established hereunder, in such manner or
proportion as they in their sole discretion may deem advisable; provided, however,
that this clause shall not be construed to permit them to affect the value of the
distribution to which any such beneficiary maybe entitled hereunder.
I. To delegate discretionary powers to agents or custodians, remunerate
them and pay their expenses, whether for administrative or investment purposes or
otherwise; and to employ and compensate from income or principal in their
discretion investment and legal counsel, accountants, brokers, and other specialists.
J. To combine the assets of any separate trusts established hereunder into
one or more administrative or investment units for convenience of administration
and investment.
K. To enter into any transaction authorized under this Will (whether
under this Section or otherwise) between my estate and any of the trusts created or
appointed hereunder, between any of such trusts, with any beneficiary hereunder,
with any individual or corporation acting as fiduciary hereunder, or with fiduciaries
of other trusts or estates even if any such fiduciary is also acting hereunder.
L. To write call options.
All powers granted under this Will are exercisable only in a fiduciary
capacity. No such power shall be construed to enable any person to purchase,
6
exchange or otherwise deal with or dispose of any estate or trust asset for less than
an adequate consideration.
EIGHTH: I nominate, constitute and appoint my son-in-law, GARY L. SCHEIB,
and my grandson, JEFFREY L. SCHEIB, or the survivor of them, to be the Executors of
this, my Last Will and Testament. I direct that no such Executor acting hereunder shall be
required to post bond or enter security in any jurisdiction.
NINTH: I appoint my son-in-law, GARY L. SCHEIB, as the Trustee of all the trusts
created hereunder. Such Trustee shall not be required to post bond or enter security in any
jurisdiction.
IN WITNESS WHEREOF, I, EVELYN L. BRINK, a!k/a EVELYN L.
HIMMELBERGER, a1k/a EVELYN L. BRINK-HIMMELBERGER, have hereunto set my
hand and seal to this, my Last Will and Testament, this 2 8th day of February , 2006.
~~...-c.~,-~ =~ ~-~~ SEAL
EVELYN L. BRINK, a/k/a
EVELYN L. HIMMELBERGER, alk/a
EVELYN L. BRINK-HIMMELBERGER
Signed, sealed, published and declared by the said EVELYN L. BRINK, a!k/a
EVELYN L. HIMMELBERGER, a/k/a EVELYN L. BRINK-HIMMELBERGER, as and
for her Last Will and Testament, in the presence of us, who, at her request, in her presence,
and in the presence of each other, have subscribed our names as witnesses thereto.
a ~ ~ ~~~ ~
7
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF SCHUYLKILL
SS.
I, EVELYN L. BRINK, a!k/a EVELYN L. HIMMELBERGER, a/k/a EVELYN L.
BRINI{-HIMMELBERGER, testatrix, whose name is signed to the attached or foregoing
instrument, having been duly qualified according to law, do hereby acknowledge that I
signed and executed the instrument as my Last Will; that I signed it willingly; and that I
signed it as my free and voluntary act for the purposes therein expressed.
,_.
~ ~ -~
EVEL L. BRINK, a!k/a
EVELYN L. HIMMELBERGER, a/k/a
EVELYN L. BRINK-HIMMELBERGER
Sworn or affirmed to and acknowledged before me, by EVELYN L. BRINK, a/k/a
EVELYN L. HIMMELBERGER, a/k/a EVELYN L. BRINK-HIMMELBERGER, the
testatrix, this ~g T~ day of ~ , 2006.
Notary Public
T~tERESq~p ~~.
s
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF SCHUYLKILL
SS.
We, Angela M. Corson and Bonnie D. Marshall ,
the witnesses whose names -are signed to the attached or foregoing instrument, being duly
qualified according to law, do depose and say that we were present and saw the testatrix
sign and execute the instrument as her Last Will; that she signed willingly and that she
executed it as her free and voluntary act for the purposes therein expressed; that each of us
in the hearing and sight of the testatrix signed the Will as witnesses; and that to the best of
our knowledge the testatrix was at that time eighteen or more years of age, of sound mind
and under no constraint or undue influence.
~,~'nl~Cl~ m . ~I(teix~
Sworn or affirmed to and subscribed to before me by
Angela M. Corson and Bonnie D. Marshall
witnesses, this a?STH day of ~ , 2006.
Notary Public
THERESA R PR~GE, ~
t ~CororE ~ 1~
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